Business Entities Essay - 1297 Words

Business Entities Jessica Perez BUS 311 Business Law Instructor: Janet Fiorentino 12/1/2014 As the manager of Acme Fireworks, I need to gather information to help the owner determine whether or not he should continue to be a sole proprietorship or if he should switch to another business entity. I will help him do so by explaining each entity and how they relate to his business situation. I am the manager of Acme Fireworks, a fireworks retailer who sells fireworks, puts on ground display fireworks, and large aerial display fireworks. The company started in the owner’s garage two years ago and now has 15 employees that you manage. The company started as a sole proprietorship, and the owner has never changed the entity. The†¦show more content†¦Explain why Acme Fireworks should not operate as a sole proprietorship. Recommend a new business entity, and provide rationale to support your recommendation. To address the first concern the owner’s contract should be Uniform Commercial Code (UCC) rather than Common Law due to the following: â€Å"Contracts law principles in general are uniformly understood and applied across the United States. Contract Law is governed by the common law and the Uniform Commercial Code (UCC Contracts vs Common Law Contracts, 2014).† â€Å"Common Law would lead to rejections if any changes were made to the contract (quantities, counter offers, etc.). Its terms include quantity, price, performance time, nature of work and identity of offer. Common Law does not allow revoking of the option contracts† (UCC vs Common Law, 2014). â€Å"Common Law is primarily used in real estate and the law is made by the decisions of judges in individual cases† (Rogers, 2012). â€Å"In Uniform Commercial Code (UCC) minor changes do not have any impact and the original contract does not get canceled. The quantity is the main focus of the term in UCC. Offers made by a firm are irrevocable if the deal is made in writing in UCC† (UCC vs Common Law, 2014). â€Å"Uniform Commercial Code is a statutory law for certain types of commercial transactions, including sales of goods, which has been adopted by all 50 states. Many of its rules are similar to Common Law, but itShow MoreRelatedBusiness Entities : A Business Entity1530 Words   |  7 Pages Business Entities: Each business entity is structured differently and, as a result, has unique tax implications. The types of business entities covered in this course were: sole proprietorships, partnerships, C Corporations, S Corporations, and Limited Liability Companies (LLC). The entities were differentiated by the number of owners and/or shareholder, whether they are a pass-through entity or not, and the level of liability the shareholder(s)/ owners(s) are responsible for. A sole proprietorshipRead MoreThe Characteristics Of A Business Entity1646 Words   |  7 PagesTopic #1: Choice of Entity Question 1 - How is a business entity defined and what are some of the characteristics of a business entity as highlighted in R.P. Groetzinger? Answer: A business entity must take part in some form of business activity. However, the term business activity is too vague of a definition to provide an adequate understanding of what constitutes a business entity. When examined further, the case of R.P. Groetzinger helps to provide some incite (American Federal Tax Reports)Read MoreBusiness entity summary1254 Words   |  6 PagesFORMS OF BUSINESS ORGANISATIONS Definition Sole-Proprietorship A business owned by one person Partnership An association of two or more persons carrying on business in common with a view to profit Limited Partnership (LP) A partnership consisting of two or more persons, with at least one general partner and one limited partner Limited Liability Partnership (LLP) A partnership where the individual partner’s own liability is generally limited Company A business form whichRead MoreImportance Of Choosing A Business Entity905 Words   |  4 PagesChoosing a Business Entity The Importance of Choosing a Business Entity As an accountant and Tax Preparer in New York, Monique Desir works with many tax payers who require a business entity. There are many factors that go into the choosing of a business entity, and the implications for the business can be large. If you are working towards a new business, find a tax professional who knows the ins and out of business entities in your area. What is a Business Entity? A business entity is not onlyRead MoreBusiness Entities Of Corporations And Partnerships Essay946 Words   |  4 PagesIntroduction The business entities of corporations and partnerships share many similarities, however key difference exist, mainly in terms of formation, taxes and liability. This paper is focused primarily on the issue of liability and will address the effects of damages, disclosure requirements and personal liability for both corporations and partnerships. Additionally Amazon.com will be examined as a partnership rather than a corporation to further illustrate these differences. Damages EstimateRead MoreBusiness Entities: Corporations Vs. Partnerships. The Business1556 Words   |  7 PagesBusiness Entities: Corporations vs. Partnerships The business entities of corporations and partnerships share many similarities, however key difference exist, primarily in terms of formation, taxes and liability. This section will largely address the issue of liability, in terms of the effects of damages, disclosure requirements and personal liability for both corporations and partnerships. Additionally Amazon will be examined as a partnership rather than a corporation to further illustrate theseRead MoreDescription Of A Business Entity That Ms. Growne1635 Words   |  7 Pagesthe client, based upon the entity utilized for the purchase and the method of purchase. ANALYSIS: The type of business entity that Ms. Growne selects can have both legal and tax implications. Having said this, there are some tax and legal considerations to examine regardless of the type of purchasing entity. Specifically, one of the first decisions that Ms. Growne should make, is whether she wants to acquire the assets of the tavern or the stock/interests in the business (McGuireWoods, 2013). AlthoughRead MoreTypes Of Business Entity For A Business2258 Words   |  10 Pageswhen starting a business, one of the most important is the type of business entity you select for your company. Not only will this decision have an impact on how much you pay in taxes, it will affect the amount of paperwork your business is required to do, the personal liability you face and your ability to raise money. It s not a decision to be entered into lightly, either, or one that should be made without sound counsel from business experts. â€Å"Kalish says it s important for business owners to seekRead MoreChoosing A Business Entity : Case Study805 Words   |  4 PagesChoosing a Business Entity After extended negotiations, May of 2001, Mr. Henry Phillips agreed to acquire the franchises, assets, and assume the liabilities of Telecable Communications. In order to make the purchase, he sought the help of six investors, two which were appointed by a friend, Mr. Carter. His ultimate goal was to choose a business entity that would accommodate the different interests of the different parties. A limited liability company (LLC) is Mr. Phillips’ best option; a majorityRead MoreCharacteristics Of A Business Entity828 Words   |  4 Pages=Characteristics of Business Entities= Before we can review each type of business entity, we need to cover a few characteristics that may differentiate each business structure: Liability : Liability refers to how much financial responsibility will be held by a business or individual in the event of business losses. In business terms, this often means who will be held financially responsible in the event that debts cannot be repaid or the business suffers losses from an action by a court

Understanding Tim O Brien s The Things They Carried Essay

Many may question the true meaning of love. However, there is not an exact description. According to Merriam-Webster, The full definition of love is â€Å"a (1): strong affection for another arising out of kinship or personal ties-maternal love for a child (2): attraction based on sexual desire: affection and tenderness felt by lovers (3): affection based on admiration, benevolence, or common interests†. Love played a role in Tim O’Brien’s The Things They Carried. First Lieutenant Jimmy Cross is the platoon leader. While stationed in the Vietnam, Lieutenant Cross was infatuated with Martha. He used his memory and imagination to escape from the scenes from the war. The article Understanding Tim O’Brien by Steven Kaplan states, â€Å"Tim O’Brien was inducted into the United States Army in August of 1968. His first seven months were spent in Vietnam, stationed about four or five miles from the American base in Chu Lai. The place was called Landing Zone Gator. Storytelling and imagination are major themes in Tim O’Brien’s fiction. His awareness in these specific topics come from the environment, in which he was raised. Majorly, the decisions we make in life have to do with what our feelings show. Love is an important matter of our life because it helps motivate us in different ways. O’Brien references Jimmy’s romance with Martha, which was not mutual. Martha was a junior at Mount Sebastian College in New Jersey. Even though Cross is extremely in love with her, Martha did not feelShow MoreRelated OBrien and Fossie in The Things They Carried Essay862 Words   |  4 Pagescoming of age novel, or Bildungsroman. In many ways, The Things They Carried is an exemplary Bildungsroman as it carries the reader through the lives and problems of every soldier within its pages. Each man is witnessed as he goes through his own maturation and personal times of struggle and hardships. Some are focused on more than others, but each man has a story to tell, each a moral to teach. Throughout The Things They Carried, both Tim O?Brien and Mark Fossie experience a significant amount of personalRead MoreThe Things They Carried Vietnam Essay1571 Words   |  7 PagesHow Society Influences Man: Tim O Brien in Vietnam Tim O Brien s novel The Things They Carried is meant to display the effects of Vietnam on both American soldiers as well as the boys they once were. Vietnam is a society where human decency is left behind, and death is embraced as either a joke or an escape--where the horrors of reality are turned comical and exaggerated in order to keep going. Tim O Brien shows how Vietnam turns him from a boy unknowing of death, to a young man unwilling toRead MoreThe Things They Carried : Writing Task1107 Words   |  5 PagesThe Things They Carried - Writing Task By Charlie Evans – Word Count: 1099 Storytelling is the interactive art of using words and actions to reveal the elements and images of a story while encouraging the reader’s imagination. Tim O’Brien the author of the novel The Things They Carried demonstrates storytelling to maximise the significance of story truth versus happening truth and the focus on emotion and feeling, not the events. These main ideas O’Brien displays is reinforced through the choicesRead MoreAnalysis Of Tim O Brien s The Things They Carried Essay1574 Words   |  7 Pages To Ban or not to Ban : The Things They Carried Host: Hello and welcome to ban or not to ban, where the nations most exciting topics are discussed between opposing parties. Today we re debating whether or not to ban â€Å"Tim O Brien s novel The Things They Carried. In this book author Tim O’Brien depicts the Vietnam conflict by distinguishing between the role of whether or not to be a civilian or a soldier. Though the book is fictional, Tim O’Brien portrays himself as a man who strugglesRead MoreThe Things They Carried By Tim O Brien1369 Words   |  6 PagesMany authors use storytelling as a vehicle to convey the immortality of past selves and those who have passed to not only in their piece of literature but in their life as an author. In Tim O’Brien’s work of fiction The Things They Carried, through his final chapter â€Å"The Lives of the Dead,† O Brien conveys that writing is a matter of survival since, the powers of storytelling can ensure the immortality of all those who were signifi cant in his life. Through their immortality, O’Brien has the abilityRead MoreEssay On The Things They Carried1629 Words   |  7 PagesThe Things They Carried, reflects the saga of drafted soldiers during the Vietnam era who were sent to the Vietnam War. The author, Tim O’Brien, describes the things that the men carry during their tour of duty. The items carried are both physical and impalpable items and what these things are is subject to the individual soldier. They carry the necessities for survival in the jungles of Vietnam as well as the personal things each soldier feels necessary to make life as comfortable as possibleRead MoreEssay On The Things They Carried1777 Words   |  8 PagesThe Things They Carried, is a story about drafted soldiers during the Vietnam era who were sent to the Vietnam War. The author, Tim O’Brien, describes the things that the men carry during their tour of duty. The items carried are both physical and impalpable items and what these things are is subject to the individual soldier. They carry the necessities for survival in the jungles of Vietnam as well as the personal things each soldier feels necessary to make life as comfortable as possible. AdditionallyRead MoreThe Things They Carried By Tim O Brien1112 Words   |  5 Pagesto while at war. Through stories, men at war can share their thinning humanity with one another. The deafening silence of war defeats the human spirit and moral compass, thus it is not only man against man but man against sanity. Tim O Brien s â€Å"The Things They Carried† provides a narrative of soldiers in the Vietnam War holding on to the only parts of themselves through their imagination. O’Brien employs symbolic tokens, heavy characterization, and the grueling conflict of man to illustrate howRead More Their Heaviest Burden : Fear, Upbringing And Moral Supremacy As Societal Divisors2476 Words   |  10 PagesMockingbird, James Whale’s Frankenstein (19 31), and Vietnam War memoir The Things They Carried all detail this philosophical debate. It is argued that man is inherently of one moral fiber or another, predispositioned towards one nature or another. However, this argument is shallow and does not address what forms evil in the first place. As shown in To Kill a Mockingbird, James Whale’s Frankenstein (1931), and The Things They Carried, man is not born a monster. The surrounding society creates the evil withinRead MoreAnalysis Of The Fog Of War : Twelve Lessons From The Life Of Robert S. Mcnamara And O Brien2146 Words   |  9 Pagesare able to better resonate with our audience by connecting with them on an emotional level. Such is the manner in which the personal experiences of war are shared in the pieces The Fog of War: Eleven Lessons from the Life of Robert S. McNamara and The Things They Carried. Although McNamara and O’Brien’s experiences of war were vastly different, their personal recollections an d the separate examinations of the manner in which they each experienced the war can serve to provide insight into the true nature

The Catcher In The Rye Essay Explaining How Holden Changing From The Beginning To End Example For Students

The Catcher In The Rye Essay Explaining How Holden Changing From The Beginning To End Innocence, Compassion, and some Crazy Cliff A novel, which has gained literary recognition worldwide, scrutiny to the point of censorship and has established a following among adolescents, The Catcher in the Rye is in its entirety a unique connotation of the preservation of innocence and the pursuit of compassion. With certain elegance the writer J.D. Salinger, substantiates the growth and perils, which lie between childhood and adulthood. Embellishing the differentiation between innocence and squalor in the grasps of society. The bridge that lies between these contrasting themes are personified through the novels protagonist, Holden Caul-field and his visualization of a cliff, which depicts a dividing point between the evident beginning and end. The connection, which binds this gap in reality, was made clear through a new found compassion, consummating Holdens place in society through the realization of his surroundings from which he successfully crosses over. Focusing on the rebell ious and confused actuality of adolescents stuck between the innocence of childhood and the corruptness of the adult world, this novel strikes a cord, which most adolescents can relate. The essence of the story The Catcher in the Rye follows the forty-eight hour escapade of sixteen-year-old Holden Caulfield, told through first person narration. After his expulsion from Pency, a fashionable prep school, the lat-est in a long line of expulsions, Holden has a few confrontations with his fellow students and leaves shortly after to return to his hometown, New York City. In the heart of New York City, Holden spends the following two days hiding out to rest before confronting his parents with the news. During his adventures in the city he tries to renew some old acquaintances, find his significance in the adult world, and come to grips with the head-aches he has been having lately. Eventually, Holden sneaks home to visit his sister Phoebe, because alone on the streets he feels as if he has no where else to turn. Children are the only people with whom Holden can communicate with throughout the novel, not because they can help him with his growing pains but because they remind him of a simpler time (his inno-cence), which he wishes he could return. The trials of the adult world wear down Holdens vision of a place in society, portraying innocence as a form of retreat from a confusing world. On the subject of innocence and symbolism there of, which is repre-sented through Holdens thoughts and actions, S.N. Behrman writes: Holdens difficulties affect his nervous system but never his vision. It is the vision of an innocent. To the lifeline of this vision he clings invinci-bly, as he does to a phonograph record he buys for Phoebe (till it breaks) and a red hunting cap that is dear to him and that he finally gives to Phoebe, and to Allies baseball glove. Understanding Holdens notion of innocence and the role it plays throughout the novel helps to put in tune the underlying m essage found in Holdens description of the catcher in the rye. I keep picturing all these little kids playing some game in this big field of rye and all. Thousands of little kids, and nobodys aroundnobody big, I mean- except me. And Im standing on the edge of some crazy cliff. What I have to do, I have to catch everybody if they start to go over the cliffI mean if theyre running and they dont look where theyre going I have to come out from somewhere and catch them. Thats all Id do all day. Id just be the catcher in the rye and all. (Pg. 173) The princi-ple of the catcher in the rye is a means for Holden to devote his life to the protection of innocence. The significance of the catcher image lies in three areas of thought as implied by B. Ramachandra Rao: First of all, it is a savior image, and shows us the extent of Holdens re-ligious idealism. Secondly, it crystallizes for us Holdens concept of good and evil; childhood is good, the only pure good, but it is surrounded by perils, th e cliff of adolescence over which the children will plunge in the evil of adulthood unless stopped. But finally, the image is based on a mis-understanding. The Burns poem goes If a body meet a body not if a body catch a body, and the fact that Phoebe is aware of this and Holden is not, plus the manner in which these two words (catch and meet) are re-examined and re-interpreted by Holden at the end of the novel, shows us in a powerful and deeply suggestive way the center of Holdens diffi-culty. Holdens view of life as it is and the way life should be is based on a misunder-standing of mans place in society. Having difficulty coming to grips with this misunder-standing, Holden crosses a threshold. Later he fatefully comes in contact with his sister once again, at the Central Park carrousel in the final scene of the novel. At the sight of his sister he is overcome by a love for all people when he sees how much his sister cares about him. Domenic Bruni, incorporates this theme in his st atement: Holden has accepted a new positionan undiscriminating love for all mankind. He even expresses that he misses all the people who did wrong to him He is not mature enough to know what to do with this love, but he is mature enough to accept it. In this world, realizing what is squalor and what is good, and loving it all is the first step in achieving identity and humility: compassion is what Holden learns. The foretelling of the story ends abruptly but we learn that Holden in the end goes out west and is seeking psychological treatment in California. Through his recovery and the experiences of those two lonely days, he gains compassion towards everyone, in-cluding himself. While his vision of the catcher in the rye was a hope, a dream, and a job Holden realizes that such a dream is impractical in the world. Although innocence is not lost in Holdens case, it is apparent that it was only passed by but by facing the world and loving it indiscriminately, such compassion will fill his need for acceptance and place in the world. Substantially giving Holden an admission into society and the acceptance of the responsibilities of adulthood. J(erome) D(avid) Salinger, is an American author, who controversially dared to cross the line of literary standards. In his first and only novel The Catcher in the Rye, proved to be Salingers most important and influential literary work, establishing him as a leading author and cultural icon. As the popularity of his novel grew, Salinger became increasingly reclusive and has incidentally avoided the public eye for over thirty years. Under an apparent cloak of secrecy, the real story of Salinger lies incomplete and myste-rious. Although much about his life is uncertain, it is clear that Salinger was born on January 1 1919 in New York, New York, the second child and only son of Sol and Miriam Salinger. Since much of Salingers early days are clouded and unknown, the only link to his apparent adolescence is through the statement t hat his boyhood was very much the same as that of the in the book Holden. Salinger attended public schools on Manhattans upper West Side and during his high school years he transferred to the pri-vate McBurney School, where he flunked out after one year. In 1934, his father enrolled him at Valley Forge Military Academy, a private prep school in Pennsylvania. After graduation in 1936, Salinger enrolled in a short-story writing course at Columbia Univer-sity in New York and began publishing some of his short stories. Salinger was inducted into the service in 1942, at the age of twenty-three, the following year, he was transferred to the Counter-Intelligence Corps and later joined the American Forth Division, he landed on Utah Beach five hours after the initial assault on D-Day. After the war, Salin-ger began publishing again and featured his stories in the Saturday Evening Post and Colliers. By 1951, Salinger has established his reputation exclusively in The New Yorker and the popular ity of his work was emerging among college students. And so, he re-leased The Catcher in the Rye, after working on and off on it for ten years. Although it was not an immediate hit it did give Salinger an increasing critical praise and respect. Eventually, as critical acclaim grew, the letters, autograph seekers, and interview-ers began hunting him down and so he became annoyed and moved to Cornish, New Hampshire, where he has lived ever since. While secluding himself from the rest of the world Salinger began work on Nine Stories, which includes a number of published short stories and introduces the Glass family, the central figures of his later works. Nine Sto-ries was published in 1953, after which Salinger published four lengthy short stories about the problems of the extremely bright and overly sensitive children of the Glass family. The books in this short story collection include Franny and Zooey (1961), and Raise High the Roof Beam, Carpenters and Seymour: An Introduction (19 63). .uf1551a857e05dcbeed43d4e5e4521b93 , .uf1551a857e05dcbeed43d4e5e4521b93 .postImageUrl , .uf1551a857e05dcbeed43d4e5e4521b93 .centered-text-area { min-height: 80px; position: relative; } .uf1551a857e05dcbeed43d4e5e4521b93 , .uf1551a857e05dcbeed43d4e5e4521b93:hover , .uf1551a857e05dcbeed43d4e5e4521b93:visited , .uf1551a857e05dcbeed43d4e5e4521b93:active { border:0!important; } .uf1551a857e05dcbeed43d4e5e4521b93 .clearfix:after { content: ""; display: table; clear: both; } .uf1551a857e05dcbeed43d4e5e4521b93 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf1551a857e05dcbeed43d4e5e4521b93:active , .uf1551a857e05dcbeed43d4e5e4521b93:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf1551a857e05dcbeed43d4e5e4521b93 .centered-text-area { width: 100%; position: relative ; } .uf1551a857e05dcbeed43d4e5e4521b93 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf1551a857e05dcbeed43d4e5e4521b93 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf1551a857e05dcbeed43d4e5e4521b93 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf1551a857e05dcbeed43d4e5e4521b93:hover .ctaButton { background-color: #34495E!important; } .uf1551a857e05dcbeed43d4e5e4521b93 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf1551a857e05dcbeed43d4e5e4521b93 .uf1551a857e05dcbeed43d4e5e4521b93-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf1551a857e05dcbeed43d4e5e4521b93:after { content: ""; display: block; clear: both; } READ: Metric System Vocabulary

Perception of People Towards Broken Family free essay sample

Family is a primary social group consisting of parents and their offspring, the principal function of which provides for its members. This is any group of persons closely related by blood. The existence of a whole family is a treasure, and pleasure. And The Broken Families in Modern Society is the most recent statistics show that half of all marriages end in divorce or annulments (here in the Philippines). While this statistic has been highly disputed, the simple fact that divorces have become commonplace is true. This research paper relates especially to those who encounter having a Broken Family. Like children/teenager, students and also the workers, But this research focused on students and children/teenager. Because having this kind of situation is a big deal to them. It can affect their life and studies; it is also hard for them to have this kind of problem. Some people did the suicide or rebel, because they think suicide only is the answer to their problem. We will write a custom essay sample on Perception of People Towards Broken Family or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This study is important, to help those people who encounter this. And help them to survive. The possible solution is the mother and father need to talk about this situation and what will happen in the future to their child. The scope of this study focused on issues and problems surrounding children/teenager or a student. This research was limited and conducted only for those who encounter this kind of study. The respondents of this study were the students and a teenager who has an enough experienced about it. The instruments used in this study is a question and answer type of a survey, wherein a student / teenager with different status in life are asked to answer certain questions with regards to their family background, academic performance and their influences, Broken Family in particular as the main issue of influence. His study also hopes to establish whether being Part of broken family influences make the student a leader, a troublemaker, or a nuisance to the school. Statement of the problem The researchers want broken families to be prevented and to provide children/youth the chance to live a normal stress free life, explore and gain knowledge about the situations that should not be taken for granted and contribute to one of the problems of the country. Unfortunately, the population today in the country is increasing because of premarital sex, which leads youth to marry early and work at a very young age to earn money. This kind of setting does not work out for most and just further increase the number of children affected by broken families. Those children will then seek love outside their home and repeat the same mistake and turns it into a cycle. Specific Questions: 1. What are causes and effects of broken families? 2. How can broken families be prevented? 3. How are agencies or government help children from broken families? Significance of the Study This study is conducted to benefit the children/youth affected by broken families and everyone that would have a family in the future. This study will help everyone to understand the value of family a how a bad childhood could affect the growth of the children. For Social Workers in the future, this study will broaden your understanding about your clients; their emotions and how to handle different situations they are currently in and help them cope with their problems. Scopes and Limitations  this research focuses on family; the factors that caused the family to fall apart and the effects there is to the children involved. The researchers want to determine the chances of children/youth from broken families to have a better future in spite of a terrible childhood as they grow. To know how much children from broken homes and children from complete families differ and how each of their families affects their health, life in school, how they interact with others and how they see their lives ahead of them.