How to write synthesis essay
Tuesday, August 25, 2020
Newsweek Essays - IBT Media, Newsweek, Beads Of Sweat, Full Stride
Newsweek Essays - IBT Media, Newsweek, Beads Of Sweat, Full Stride Newsweek A rushed specialist stumbles into the air terminal at a full run. On the off chance that he doesn't get the chance to Gate D3 in a short time, he will fail to catch his plane to Singapore. As he is running, little dots of sweat start to shape on his forehead. Individuals gape at him and mock his direction when he knocks past them with apparently no idea. Out of nowhere, the man stops in full step, whimpering to a stop. He inhales intensely and looks on his right side. How might he go on the plane without something to peruse? Rapidly the man limits over to the news stand and takes a gander at the plenty of understanding materials. News looks engaging. Getting a neighborhood paper and a duplicate of Newsweek, the man attempts to choose which one to purchase. The bluntness of the paper or the brilliant hues and top to bottom accounts of Newsweek? Smiling with fulfillment, he gets the Newsweek and jumps away to get his flight. Newsweek has conveyed news to perusers for more than 60 years. Shading pictures, brilliant spread pages, top to bottom stories on a huge number of subjects, and scores of promotions littered all through are only a couple of the numerous things that Newsweek gloats over the effortlessness of a highly contrasting paper. During the 1940's was Newsweek the equivalent? Did it attempt to engage a similar crowd or attempt to mirror an exact image of what was happening on the planet? Was the substance of the magazine distinctive in any capacity? Newsweek during the 1940's differed incredibly from that of the 1990's in an assortment of ways, yet had a similar objective all through its reality, to sell and bring in cash. Red fringes and red lettering embellished the front of Newsweek during the 1940's. Beneath the principle title was the expression Magazine of news essentialness which is the thing that everybody related with Newsweek. Newsweek was a newsmagazine that conveyed news and relevant data to the overall population. Since a paper is discharged each day while a newsmagazine like Newsweek is discharged once per week, for what reason would individuals need old news? Newsweek highly esteemed inside and out stories that papers didn't furnish the perusers with. Likewise, it furnished the peruser with shading, which no papers had during the time. During the 40's, the world was experiencing an appalling time known as World War II. Everybody lived in dread starting with one day then onto the next, regardless of whether it be from dread of bomb alarms to dread of the passing of a friend or family member battling abroad. Newsweek attempted to facilitate this dread the American open felt by giving an a ccount of everything that was continuing during the war including maps of the war exertion, interviews with warriors, and personal notes from the President himself. The principle focal point of Newsweek along these lines during the 40's was on the war, covering pretty much every part of it. There once in a while would be little blurbs about undertakings inside the United States, however that was uncommon. War engaged men, since men were basically the ones associated with it. Men were as yet the leaders of each part of society in the 1940's. The perspective on ladies was for them to remain in the house and cook and clean. Ladies were not trusted to have the option to settle on significant choices and were excluded from any type of corporate business. This reality caused Newsweek to engage the male crowd, since even the ladies were viewed as marginally ignorant and not ready to completely comprehend the issues of the world. Blended all through the magazine were notices for bourbon and liquor items, cigarettes, for example, Lucky Strike, metal balls, tractors and other homestead gear, and engine vehicles. Likewise the ads would incorporate content underneath it, for example, For the genuine man or Just genuine men use ____ which demonstrated the amount Newsweek was attempting to interest men. Men during the 1940's wanted to peruse long content articles about a subject. Not many pictures were littered all through the magazine, and what pictures there were had a little space assigned for each. The ads for items, for example, metal balls or cigarettes had page-long content articles with a depiction of the item just as its magnificent attributes. It took
Saturday, August 22, 2020
Data Communications and Networking Assignment Example | Topics and Well Written Essays - 250 words
Information Communications and Networking - Assignment Example NFC is chiefly known as contact less correspondence and is frequently esteemed as easy to use programming since it decreases the hazard factor of caring the money, Debit and Credit Cards by making installment by means of telephones. It is in this setting the retail business for the most part utilizes the PCI-DSS framework consolidated with the NFC innovation to build the security estimation of the customersââ¬â¢ exchanges (Times Internet Limited, ââ¬Å"What is NFC and for what reason is it in your phone?â⬠). Present to Your Own Devices (BOYD) or Bring Your Own Technology (BYOT) is a methodology to endorse the staff individuals and students to utilize their mechanical gadgets. There are numerous associations where a larger part of workers are allowed to utilize their own specialized gadgets, for example, mobiles and workstations, which is an obvious case of the BYOT technique. The advantages of utilizing BYOT strategy in the work place has demonstrated financial, inventive in nature, as it assists with expanding singular worker fulfillment. Nonetheless, these arrangement quantifies likewise have its impediments and dangers, recognizable as far as reduced grouping of representatives on work and wastage of beneficial hours inside the association. So as to moderate this specific test, associations must spur representatives inherently, whereby they will have the option to adjust their own objectives to that of the organisationââ¬â¢s and utilize their own gadgets for the hierarchical advant age (Eschelbeck and Schwartzberg 1-7). ââ¬Å"What is NFC and for what reason is it in your phone?.â⬠Times Internet Limited. 2013 Web.22 Sep. 2014.
Friday, August 14, 2020
The End of Papers for Sale Online Business
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Tuesday, August 4, 2020
Monica Reinhardt College Essay - How to Write an Essay For the College Essay
<h1>Monica Reinhardt College Essay - How to Write an Essay For the College Essay</h1><p>The Monica Reinhardt College Essay is a paper rivalry for secondary school seniors. To enter the opposition, you should initially choose a point that relates to one of Monica's books. When the determination has been made, at that point you will go to the site to look for themes and authors to gracefully you with the data you need.</p><p></p><p>After picking the subject, you can start composing your paper by choosing your beginning stage. This can be from the segment of a Monica Reinhardt school paper to the style in which your exposition will be composed. When you have picked this, at that point you can begin.</p><p></p><p>The last piece of the paper is the finish of the article. You should know how you will finish up, and how your closure will change on the off chance that you are sure you will expound on an alternate subject or an other style of composing. You should see how you will find out about these parts and how you will incorporate them into your last product.</p><p></p><p>You will likewise need to choose how you will introduce your last draft. On the off chance that you will utilize word preparing programming, at that point you can introduce your draft as in exactly the same words. On the off chance that you might want to do this without anyone's help, at that point you can do it as a layout to figure out how it functions. At last, you can exploit the Internet and compose your article as you will without the guide of a word processor.</p><p></p><p>After the last draft has been finished, you will have a couple of months to survey and alter your work. Inspecting can assist with ensuring you have not counterfeited any of the substance, and it can likewise assist you with taking a gander at the material in an alternate manner. After the altering procedure is finished, you will have composed the piece and can peruse it for yourself or for others to review.</p><p></p><p>There is no set time span in which you ought to be done with the article. Most understudies hope to spend the whole semester composing their work, so you should pick the best composing style that accommodates your style and gives a smart thought of how you will have the option to introduce your thoughts in an unmistakable and compact way. By following these means, you can make an incredible piece and prepare for the fundamental event.</p><p></p><p>After the last draft has been finished, you will have a couple of months to survey and alter your work. Auditing can assist with ensuring you have not appropriated any of the substance, and it can likewise assist you with taking a gander at the material in an alternate manner. After the altering procedure is finished, you will have composed the piece and can peruse it for yourself or for others to review.</p><p></p><p>The article is the hardest piece of the paper, since you must be imaginative and have the option to communicate your considerations utilizing the right word and style of composing. When you have completed the principal draft, you should then keep altering to assist you with improving as an author. This last form of the paper will be definitely justified even despite the exertion. You would then be able to submit it to the adjudicators and have a chance to win the fabulous prize and conceivably an extra money prize.</p>
Monday, August 3, 2020
What are Prepaid Expenses
What are Prepaid Expenses Some stories donât end up the way they were meant to be. If you want things to be as they are, you need to know how to plan ahead. Whether itâs your life or your business, you need to take into account future payments, for instance.Unless you prepare well, you could get into a financial rut, one you would most likely want to avoid.And thatâs what prepaid expenses are all about. It helps you stay ahead, and prepare from before.Letâs say you recently bought a car and paid insurance for it.The insurance isnât going to help you right now. You will benefit if you meet with an accident or any unforeseen incident in the future. Or, you may claim the insurance if you want to replace an expensive part of your car.Insurance, however, is just one of the types of prepaid expenses. Even though they are a liability, in the beginning, they become beneficial over a long period of time. Businesses will want to have enough prepaid expenses to cover future payments, and have the money rea dy when you need it.You will need to report it on the balance sheet, and only when the asset expires will you need to write it on the expense sheet.Confused as to how that happens?Read on, as we talk about all the prepaid expenses that your company needs to deal with, and the income statement that you need to make.After all, just understanding the management expense ratios isnât going to help you when it comes to having a successful business.HOW DO PREPAID EXPENSES HELP YOU IN YOUR BUSINESS? Do you own company vehicles? We are sure you have vehicle insurances for them. The prepaid expense will refer to the yearly insurance payment in advance that you have made for all the vehicles.So, your income statement for the year will actually have one twelfth of the amount you have prepaid at a time, and will be debited to the insurance expense head.These expenses are valid only for a limited amount of it. In the business world, a prepaid expense is considered as an asset. Only when the as set goes unused during its validity period, it is considered as an expense.For example, you paid $1,000 as your carâs insurance premium for two years, but you didnât use it. You will not get the money back. After the insurance expires, you have to renew it, which is the usually same amount as the previous premium you paid.Here is a look at another example of a prepaid expense. In business terms, a prepaid expense is money you pay in the present for services or products that will be used in the future. You can pay for a prepaid expense in the current financial year and use it in the next financial year until and unless it is valid.Prepaid expenses are subject to time and affect a companyâs balance sheet and income statement. They are balanced at the end of the companyâs billing period, which can be monthly, quarterly, half-yearly, and yearly.DIFFERENT TYPES OF PREPAID EXPENSESWhen you talk about prepaid expenses, you talk about accounting, which makes it a purely business ter m. Companies use it as a part of their balance sheet to identify its profits and losses.Insurance is just one of the prepaid expenses that you pay. Letâs take a look at the remaining types of prepaid expenses. 1. Legal feesLawyers and companies enter a retainer agreement, which binds them together in a business contract. The companies have to pay retainer fees to the lawyer as a sign of appreciation, which is calculated in terms of the professional services the lawyer will offer in the future.When the business renders a service, the amount is deducted from the prepaid credit tab and added to the legal expenses account.2. RentMany commercial rent agreements ask businesses to pay the first and last monthâs rent along with the deposit to make the contract valid. Just like legal fees, when the first month is over, the prepaid rent amount is transferred from the credit tab to the rent expenses account.The same transaction takes place during the last month of the lease period. Rent pa yment of the months in between is typically paid after the month ends.3. TaxCorporate firms pay quarterly estimated tax to reduce the tax liability at the end of the financial year. Even though companies have to pay the amount, it is considered as a prepaid tax until they make the final tax payment.Businesses do this to reduce the work at the end of the year so that they can concentrate on the core business activities. The accounts are cleared quarter-wise and the process is a lot faster.4. Utility billsUtility bills include water, gas, and electricity bills but are usually charged at the end of the month, depending on how much you used each of the resources.However, corporate firms go for prepaid utility bills, wherein they pay for a fixed usage at the beginning of the month or decided period. It like paying for an internet plan, which you have access to only after paying the fees.5. SuppliesCompanies have to pay in advance when they order supplies in bulk quantity. It is recorded as a prepaid expense until the company receives the stock.6. InsuranceInsurance is purchased with the intention of safeguarding the companyâs assets. If the company paid $1,200 for one yearâs insurance, it is divided into 12 months. In the beginning of the year, the whole amount is put under the prepaid expense tab.After one month, $100 is transferred to the insurance expense tab. As every month passes, $100 keep getting transferred until it is time to renew the insurance.Cash management seems to be the keyword here.WHY DO YOU CONSIDER PREPAID EXPENSES AS ASSETS?Every aspect of business is important, whether it is understanding financial ratios or the money youâve to incur every year.Like we explained before, a prepaid expense is something you have already paid for either partially or completely and havenât used yet. It is valid for a limited period of time, during which you can take its benefit. Any expense that hasnât expired and can be used in the future is termed as an asset on the balance sheet.For example, you want to claim insurance on the electronics used in your office that were damaged because of a rainstorm. The insurance company will pay for the new electronics. You wonât have to take out any money from your pocket. You can consider prepaid expenses as emergency funds that offer relief during times of distress. When the time limit expired, it is moved to the expense section.Letâs talk about something more simple. You have to fly from Miami to Chicago, where your family stays, during Easter weekend and you book an airplane ticket for it. You make the payment and receive an email about it. The booking that you made in advance is an asset. When you go to the airport and show the ticket, you will be directed towards your flight. Your flight booking is a prepaid expense that you made to visit Chicago.If you would have directly gone to the airport on Easter morning and booked a flight, which leaves in two hours, you didnât make a prepaid expense. You booked at the time of check-in and flew to Chicago.Many people get confused between a liability and an asset. They put a prepaid expense as a liability, but that is a wrong consideration. A liability is an unpaid or outstanding expense, which you pay after you receive the service. One good example of liability is the utility bill that you have to pay after calculating meter readings.RECORDING PREPAID EXPENSES IN YOUR BALANCE SHEETYou can divide the process of recording prepaid expenses into two parts journal entry of the prepaid expense and adjustment.Journal entry of the prepaid expenseStep 1. You, the company, receive an invoice from the supplier and verify it with the concerned team members. They go through the terms of the agreement and judge it against their assets and company requirements.Once approved, you notify the supplier that you are ready to enter the agreement. For example, an insurance company sends you the invoice of $1,000 as a yearly insurance payment .Step 2. Both parties sign the agreement, and you make the payment and receive a receipt of an acknowledgement from the supplier.Step 3. Add it under insurance in the prepaid expense tab, which falls under the assets category. Make sure you match the revenues with prepaid expenses because it becomes convenient to tie back the two in the future.Adjustment of the prepaid expenseAt the end of every accounting period, which can be monthly, quarterly, or annually, settle the prepaid expenses with the expense account. When it comes to insurance, you usually divide it into 12 months and deduct from the prepaid expense and add to the expense account as the time goes by.In this part, you only adjust the expense, so there are no additional costs. Verify all accounts to make sure that is settled and match the expenses and revenue generated.TIPS TO MANAGE PREPAID EXPENSESHandling prepaid expenses can be challenging because they are easy to forget and take a lot of efforts to track over the peri od of time. Here are some tips that will help you while managing prepaid expenses:Donât record small prepaid expensesIt is best to not mention small prepaid expenses like stationery you order monthly because they are difficult to track. You will have to do a lot of back and forth, which is a huge waste of time.Mention them in the balance sheet when you receive the order under the expense account. If you still want to record the small prepaid expenses, you can create a separate chart when you mention all the payment but donât add them in the balance sheet until you receive the products or services.Make multiple categoriesPrepaid expenses are put under the asset category. To make sure you maintain a proper record, divide the prepaid expenses into sections and subsections according to their nature.If your company has three insurances, for example electronic insurance, business insurance, high-level management insurance, list them all separately, so you donât have to worry about what money went where.Other sections you can make under prepaid expenses include prepaid tax, utilities, supplies, and anything major you pay for in advance.Set alarms for transactionsIt is easy to forget the date to make transactions from prepaid expense to expense account. The best way to remember it is by setting the alarm or reminder for it at the very beginning. It takes away the stress and gives you more time to concentrate on ways to improve your company and bring in more business.Set up a recurring journal entryA journal is a document that you use to record all transactions. When you make the transaction from prepaid expense to expense account, mention it as a recurring entry in a journal. It will help you to cross check and settle the accounts at the end of the year.WAYS TO RECORD PREPAID EXPENSESThe type of recording a company goes for, completely depends on the nature of the business and legal advice it received. It directly affects the companyâs financial records.Accru al accountingIn accrual accounting, the company records expenses as and when they are utilized. In other words, the company doesnât add any prepaid expense to their balance sheet when the money is transferred to the service provider. For example, if the company paid an entire yearâs rent, which cost it $24,000, the company will add $2,000 under the rent expense tab at the end of a particular lease mThis method aims at reducing the back and forth you have to do if you practice the cash accounting method.Cash accountingThe cash accounting method is the traditional method in which you record the payment under prepaid expenses as soon as transfer the money. Its action doesnât concern if you received the service or products as promised by the seller.Traditional companies choose to follow the cash accounting method because it helps them remember the expenses incurred. However, startups are often going for the accrual account method. The primary reason remains that it requires less w ork. In such circumstances, the company keeps a journal for all the prepaid expenses.BENEFITS OF A PREPAID EXPENSEPracticing the art of prepaid expense offers only two but crucial benefits. Letâs take a look at the benefits:Tax deductionA tax deduction is the biggest advantage of the prepaid expense practice. When you mention it as an asset on your balance sheet, you pay the tax for it in advance. You also receive certain tax benefits when you invest in an insurance policy.SavingsMany corporate firms prefer to pay the pay an entire yearâs rent in advance as it lets them avoid future expenses. The company pays the amount at the current rate and is not subject to future increase in the price. You end up saving a lot of money, which is helpful during times of inflation.SHORT-TERM AND LONG-TERM PREPAID EXPENSES ASSETSA company typically divided prepaid expenses under two categories depending on its duration. All prepaid expenses that have a validity of 12 months or less are consider ed as short-term expenses. On the other hand, long-term prepaid expenses are all expenses that were made for longer than 12 months.Companies only mention 12-month expenses of long-term prepaid expense assets in the net working capital calculation. The remaining amount and months are carried over to the next year.DIFFERENCE BETWEEN PREPAID EXPENSE AND DEFERRED EXPENSEThe deferred expense is a prepaid expense that you use over a year after you make the payment. It is usually mentioned as a long-term asset on the yearly balance sheet.On the other hand, a prepaid expense is something that you use up within a year. If a company doesnât use the categories short-term and long-term prepaid expenses assets on the balance sheet, they replace it with the prepaid expense and deferred expense.Common deferred expense examples include legal fees and rent paid for over a year. Letâs take an in-depth look into the world of deferred expense.Your company wants to set-up a new cookies manufacturing unit and hires a law firm for looking for the legality. Both parties agree to draw a contract of $250,000 for ten years, which includes the legal consultation fees. You will have to pay the entire amount as soon as you enter the agreement and put it under the deferred expense tab.After a year passes, you only deduct $25,000 from the deferred expense tab and put it under the legal expense tab. The remaining amount, which is $225,000, is still considered as the companyâs deferred expenses.Some companies prefer to manage their balance sheet on a half-yearly basis. In such circumstances, the insurance premium that you pay for a year is put under deferred expense. Half of the amount is transferred under the insurance expense chart in the half-yearly balance sheet.Other terms for deferred expenses include non-current expenses and long-lived expenses. Companies use these terms simultaneously to define deferred expenses, but they all mean the same thing. This also means that over time de ferred expenses become prepaid expenses as its timeline shrinks.Deferred expenses are different from deferred revenue as the latter term means payment the business receives for its products or services before the customer receives them. For example, you order a dress online for your daughter and pay using your credit or debit card. The fashion brand sends you the dress only after it receives the payment.DIFFERENCE BETWEEN ACCRUED EXPENSES AND PREPAID EXPENSESAccrued expenses and prepaid expenses are exactly the opposite to each other. While a prepaid expense is something that you pay in advance, an accrued expense is something that you pay for after receiving the products or services. Examples of accrued expenses include salaries, postpaid utility bills, and credit card payments.Accrued expenses are usually a part of the business to business transactions. Accrued means on interest or on loan. Also known as a credit transaction, these type of expenses are done when one business uses products or services of another but doesnât pay the money immediately. The company doesnât receive an invoice for it. Accrued expenses are put under current liabilities tab in the balance sheet along with the companyâs other short-term liabilities.For example, a company XYZ has 15 employees, and their total monthly salaries account for up to $1,500,000. At the beginning of the month, the company will put Monthly Salaries under Current Liabilities in the balance sheet. After the payments are made on the last day of the month or during the first week of the next month, the company shifts the amount from Current Liabilities to Salary Expense. The account is all clear, and XYZ sends a payslip to the employees as a confirmation of the payment.Other examples of accrued expenses include office supplies bills, interest on a loan, and income tax. Immaterial expenses like audits and inspections donât come under the accrued expenses category because they are difficult to track and need back and forth journal entries. Accrued expenses are often confused with accrued revenue, which stands for the money earned in one accounting period but paid for in the next period. In other words, the seller recognized the sell but doesnât raise an invoice until the next period. Accrued revenues are very rare in the manufacturing world as payment is made once the quote is finalized.This type of revenue is common in freelancing. For example, a freelance writer is working on a companyâs brochure, which has a deadline of 45 days. Before the work begins, the two parties decide that the freelancer will receive $650 for the work. Only after the services are rendered and the 45 days are over, the freelancer can raise the invoice and receive the payment.CONCLUSIONIn this article, you learned everything about the prepaid expense, which includes what is a prepaid expense, different types, ways to add the expense to the balance sheet, and how to adjust it.A prepaid expense is an old prac tice and is known for its two big benefits, which are tax deductions and savings. You also learned the difference between prepaid expense and deferred expense along with the difference between prepaid expense and accrued expense.
Wednesday, July 22, 2020
Essay Topics For Physical Education
<h1>Essay Topics For Physical Education</h1><p>Whether you're composing a school article, a government sanctioned test or some other kind of paper or exposition, consider the thoughts contained in the accompanying rundown of article themes for physical training. These themes are ordinarily arranged as assignments and might be utilized by essayists for practically any point identified with physical education.</p><p></p><p>Physical instruction incorporates issues, for example, sustenance, food, consuming less calories, exercise and preparing. You may find that it will incorporate themes about perusing, perusing and composing, composing aptitudes, understanding material, and understanding procedures. These ideas are useful for finding out about fundamental jargon, legitimate punctuation, structure, science, history, writing, expressions, government, science, physical sciences, science, work out, physical development, sports, and sports medicine. </p><p></p><p>Some individuals find that they like to show themselves a wide range of various points by doing explore. If so, ensure you get your work done before choosing any of the exposition points for physical instruction. You have to discover how you will build up the general methodology for the theme or subjects you're going to use.</p><p></p><p>The article points for physical training are normally composed dependent on the physical movement that understudies participate in. Understudies who utilize a fixed bicycle or in any event, strolling on the treadmill will in all likelihood be urged to utilize practice as a component of their learning. Doing an activity class at school will likewise upgrade your insight into instructing, in the event that you are going to utilize this point for a school article or for a state administered test.</p><p></p><p>Physical training is additionally used to show kids the adv antages of physical action. Ensure that your theme incorporates exercises that will be a good time for your understudies, and not something that is simply boring.</p><p></p><p>When it comes to paper points for physical training, you will discover a wide range of approaches accessible to you. As you research the points for your task, ensure you keep the above tips in mind.</p><p></p><p>Think about it before you compose. Capitalizing on the paper themes for physical instruction doesn't need to take a long time.</p>
Sunday, July 12, 2020
How to Do Better on the SAT Essay Average
<h1>How to Do Better on the SAT Essay Average</h1><p>Taking an Amherst College SAT Essay Average isn't a simple undertaking. Stepping through the exam can be unpleasant and an understudy doesn't know about the fact that it is so difficult to excel on the SAT Essay Test. A great deal of understudies feel apprehensive when they understand that their scores will be broke down by the schools. Coming up next are a few hints that may help you on the most proficient method to improve on the SAT Essay Test.</p><p></p><p>Prior to stepping through any exam, understudies ought to experience the clarification of the considerable number of focuses that are given on the test. Each segment has its own sort of inquiries. Since there are scores of inquiries in each segment, understudies must know their answers and the appropriate responses of different understudies. The last score of an individual can be founded on the correct answers in the inquiry. The scor e is chosen by looking at the right answer of at least two students.</p><p></p><p>You should concentrate on your understanding cognizance, spelling, and composing abilities. In the event that you can't meet this prerequisite, you may not score well in English. Perusing the material completely and guaranteeing that you comprehend what is being said will support your SAT Essay Average.</p><p></p><p>Take note of particular sort of inquiries. These kinds of inquiries can give you data about the trouble of the area or the subject you are contemplating. There are a few sorts of inquiries that have more troublesome answers than others. This will assist you with distinguishing which subject you have to concentrate more to make a higher score.</p><p></p><p>The test depends on a number framework. To get the most elevated score potential, understudies need to realize which numbers to apply. The College Board has set princi ples for the scores. Each score is a number and you have to apply those numbers to get the most ideal score.</p><p></p><p>It is important to contemplate the SAT Essay Score Descriptions cautiously. When you know the fundamental variables, you can utilize this data to conclude how to move toward the examination material.</p><p></p><p>Essay scores can shift from understudies. The most ideal approach to examine is to concentrate how to apply the rates for each section.</p>
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