Auditing Standard Of Lehman Brothers Collapse And Applicability

Question: Examine about the Lehman Brothers Collapse And Applicability Of New Auditing Standard 701 Answer: Presentation The title of the report is the Lehman Brothers breakdown and the presentation of new examining standard 701. The title recommend that the breakdown is itself is the history and there has been some shortcoming with respect to the organization also with respect to the reviewers that is the reason the new evaluating standard has been created and actualized following the breakdown of the incomparable Lehman Brothers. The point of the report is to distinguish the reasons with respect to why the Lehman siblings have been fell and the reasons of crash made by the evaluators and what key issues ought to have been accounted for by the reviewer which would have maintained a strategic distance from the breakdown of Lehman Brothers. In the primary segment the recorded foundation of the organization Lehman Brothers will be examined and reasons will be talked about concerning why the organization has been fell. In the second segment the reasons will be referenced and talked about in detail with re spect to why the reviewers have not referenced the reality of bookkeeping misrepresentation with respect to the organization in his yearly report. From that point in the following area the presentation of the new inspecting standard has been referenced and its relevance has additionally been referenced and recorded the key review matters that will be accounted for by the evaluators in his review report. At that point the key review matters have recorded which ought to have been accounted for by the evaluator in his review report which would have maintained a strategic distance from the breakdown. At the last the report has been wound up with the correct end and proposal. With these points and the reason, the report has been set up in the characterized segments and sections. Lehman Brothers History And Collapse The organization Lehman Brothers was established by Henry layman in the time of eighteen thousand and forty four and has opened its first office in Alabama. At the outset years he continues offering the dry products to the clients of that area. After the joining of his two siblings in the business and with the regularly developing cotton showcase nearness here, they have extended their business into the field of the cotton and begin offering the dry merchandise to clients in return of dry cotton as opposed to cash. Presently they are into the cotton business. Before long during the time of English Civil war it has been perceived that the there was place where all the representatives are locked in as the commission operators and they have chosen to move to that put and have begun the matter of appointing and begin going about as a specialist. With the English common war, numerous streets, spans and different transportations framework requires the tremendous redesign and Government has begun skimming the delicate for work and the applying temporary workers or the organizations were found in the need of assets to get the delicate and the work began. With this the matter of financing has taken its pace and Lehman Brothers from that period has begun the arrangement of banking and starts giving the assets to different organizations and contractual workers and with the progression of time it has gotten one of the main ventures banking organization serving the clients over the United States of America and different pieces of the World (HBS, 2014). On fifteenth September of 2008, the Lehman Brothers have recorded the liquidation application for security which have stunned all the financial organizations over the world and has been announced as one reason for development of the worldwide money related emergency for the year 2009 (Azadinamin, 2013). The Lehman Brothers have been fell not out of nowhere however has been confronting the most exceedingly terrible circumstance throughout the previous eight years beginning from the time of 2000. The purposes behind the breakdown of the Lehman Brothers are: Bookkeeping Flaws The Company has been utilizing the strategies of Repo 105 exchanges. These exchanges are allowable by the bookkeeping gauges and the organizations demonstration 2001 if the nature and sort of the exchange continues as before as referenced in the bookkeeping standard. Be that as it may, Lehman siblings have abused the arrangement. Repo 105 exchanges express that the organization may offer the protections to the forthcoming purchasers in lieu of money and afterward after the specified time will repurchase the security from them at premium (Chadha, 2016). The substance of the exchange is that the organization needs to deal first and repurchases the equivalent inside the predefined period. However, in genuine the organization has done the understandings for repurchase of the protections yet the reason has been vanquished by simply selling the protections and not regarding equivalent to the advance and advance which has brought about the controlled figures of the fiscal summaries and the real has been escaped the reality. This has been winning throughout the previous eight years however nobody has seen this reality. Because of this extortion the organization has been running into misfortunes in genuine yet has been in benefit and revealing the quarterly benefits (Farndale, 2008).. Absence of Buyer The Company preceding the date of documenting the insolvency assurance was in the desire of having any purchaser who could buy or obtain the advantages and liabilities of Lehman Brothers. The organization has had the option to discover the purchaser Barclays Bank however a similar obtaining has been limited by the Government guidelines. Because of which the obtaining wasn't possible. Different banks that have confronted the monetary emergency have had the option to discover the purchasers like Merrill Lynch and so on (Johnson, 2012). Absence of Rehabilitation Loan The central bank of India has upheld from giving the credit to the organization for its recovery and restoration as the companys day by day costs are being brought about from the day by day advances that the organization continues taking from the banks (Maux and Morin, 2011). The down turn has besides as a result of profound interest in the land division and around then it was at its pinnacle and all the while the organization couldn't get the installment from the borrowers and the advance given has become the awful obligations. Subsequently, these variables separated from the liquidity issue and the overwhelming expense of worker significantly have prompted the breakdown of Lehman Brothers (Dutta, 2010). Explanations behind Collision Of The Auditors In Fraud The inspector needs to make reference to all the issues that he thinks to be unveiled by the materiality in his examiner report on the budget reports of the organization. He alongside the applicable divulgence needs to offer the input with respect to whether the fiscal summaries of the organization speak to the valid and reasonable perspective on the undertakings of the organization. The significant reasons with regards to why the evaluator has not uncovered the material realities in the examiner report are clarified underneath: The examiner of the organization has gotten the high compensation for the review of the most recent eight years on continuous premise adding up to $150 million and might be a direct result of that the review firm is feeling the squeeze to give the unfit review report (Chatterjee, 2015, Mc 2010 and Inman, 2014). The examiner of the organization was having the view that the organization has been working and entering the exchange of Repo 105 inside the arrangement of the applicable bookkeeping standard (Goldstien, 2014). . With this doubt the evaluator has not applied the significant and extra review systems through which the misrepresentation could have been handily characterized. The reviewer has not checked the income explanations of the organization and has aimlessly marked the income proclamation which in any case was demonstrating the negative change in real money or money reciprocals throughout the previous eight years (Coenen, 2010). Presentation Of New Auditing Standard 701 January 2015 is the history making period in the field of the review and the most significant standard in examining rehearses has been presented by International Auditing Assurance Standard Board that ISA 701-Communicating the Key Audit Matter (KAM) in the revealing of the evaluator where the examiner has given the Clean Opinion as a piece of Independent Audit Report. This standard is additionally informed in 2016 by American Auditing Assurance Standard Board and applies on every single American organization recorded in New York Stock Exchange. The expectation of this standard is that the examiner should: Discover the issues which can be considered as Key Audit Matters, and Notice these distinguished issues in the Independent Auditor Report The issues which are considered as Key Audit Matters are pick by evaluator from the data given by those accused of administration and have been surveyed by inspector from his expert discovering (AASB, 2015). The reviewer will decide the KAM subsequent to doing conversations with those accused of administration and afterward among these examined issues inspector will recognize the critical zones which require his consideration and definite review systems. The accompanying key territories help the inspector in confirming the KAM: Regions perceive according to ASA 315 corresponding to distinguishing and surveying the material misquotes in the association and its interior and outside condition containing high dangers. Territories where the administration has taken bookkeeping gauges for recording the vulnerability in the exchanges. Regions where the review systems have had effect on exchanges and its legitimacy. The evaluator will survey the significant issues from above regions and called them as Key Audit Matters. Subsequent to deciding the Key Audit Matters, the evaluator needs to impart these issues in the review report. Each issues so recognized by the evaluator should unveiled appropriately in the review report by containing the accompanying: What are purposes behind considering the specific issue as Key Audit Matters What are the techniques utilized by the reviewers for evaluation of key review matters and their suggestions and if any restorative activities is required to be performed whether they have been performed and if so what are the ramifications of these activities and whatever other significant point which needs speculators consideration on the issue. Key

Explain why students studying for a specialist business-related degree Essay

Clarify why understudies reading for an authority business-related degree are required to examine a scope of different controls - Essay Example Bð µyond this, thð µ nð µÃ° µd is for somð µ knowlð µdgð µ of businð µss Ð °nd Ð µconomic fundð °mð µntð °ls, of thð µ Ð °rt of communicð °tion, Ð °nd of thð µ problð µms crð µÃ° °tð µd by orgð °nizð °tionð °l rð µlð °tionships, Ð °s wð µll Ð °s for thð µ sort of broð °d bð °ckground thð °t contributð µs to thð µ bð °sic Ð °bilitið µs mð µntionð µd Ð ° momð µnt Ð °go. In this pð °pð µr I would likð µ to Ð µlð °borð °tð µ morð µ on why studð µnts reading for Ð ° spð µcið °list businð µss-rð µlð °tð µd dð µgrð µÃ° µ Ð °rð µ rð µquirð µd to examine Ð ° rð °ngð µ of othð µr disciplinð µs. So which disciplinð µs Ð °nd aptitudes Ð °rð µ thð µ most importð °nt? Thð µ most impð µrð °tivð µ abilities Ð °rð µ Ð °nð °lyticð °l Ð °bility, judgmð µnt, expertise in intð µrpð µrsonð °l rð µlð °tions, thð µ Ð °bility to Ð °ccð µpt rð µsponsibility Ð °nd to mð °kð µ dð µcisions, gð µnð µrð °l Ð °dministrð °tivð µ aptitudes (counting thð µ cð °pð °city to lð µÃ° °d othð µrs, to plð °n, to orgð °nizð µ Ð °nd dð µlð µgð °tð µ), brð µÃ° °dth Ð °nd flð µxibility of psyche, imð °ginð °tion, fð °cility in pð µrsonð °l communicð °tion, Ð °nd solid pð µrsonð °l motivð °tion. Thð µsð µ quð °litið µs Ð °rð µ not nð µÃ° µdð µd in prð µcisð µly thð µ sð °mð µ combinð °tion f or Ð µvð µry typð µ of position Ð °nd for Ð °ll sorts of cð °rð µÃ° µrs in businð µss. However, pð °rticulð °rly for thð µ highð µr Ð °dministrð °tivð µ positions, thð µy sð µÃ° µm to bð µ thð µ quð °litið µs thð °t nð µÃ° µd most to bð µ Ð µmphð °sizð µd. With thð µ incrð µÃ° °sing complð µxity of businð µss opð µrð °tions, thð µ nð µÃ° µd for stð °ff spð µcið °lists is incrð µÃ° °sing, Ð °t thð µ sð °mð µ timð µ thð °t thð µrð µ continuð µs to bð µ Ð °n insistð µnt dð µmð °nd for Ð °blð µ Ð °dministrð °tors. Mð °ny studð µnts will discover thð °t thð µy cð °n mð °kð µ thð µir most significð °nt commitment in stð °ff positions. Howð µvð µr, thð µ developing nð µÃ° µd will bð µ for mð µn with Ð ° high lð µvð µl of Ð °nð °lyticð °l Ð °bility Ð °nd with Ð ° sophisticð °tð µd commð °nd of Ð °nð °lyticð °l Ð °nd rð µsð µÃ° °rch apparatuses dð µrivð µd from thð µ fundð °mð µntð °l disciplinð µs. Sound trð °ining in thð µ physicð °l Ð °nd socið °l scið µncð µs Ð °nd in mð °thð µmð °tics Ð °nd

Hancock, John

Hancock, John Hancock, John, 1737â€"93, political leader in the American Revolution, signer of the Declaration of Independence, b. Braintree, Mass. From an uncle he inherited Boston's leading mercantile firm, and naturally he opposed the Stamp Act (1765) and other British trade restrictions. In 1768 his ship Liberty was seized as a smuggler and confiscated by the crown. A riot ensued, and later the ship was burned. Hancock was hailed as a martyr and elected (1766) to the legislature, where he joined Samuel Adams in advocating resistance to England. In 1775, Gen. Thomas Gage issued a warrant for their arrest, but they escaped. Hancock was a member (1775â€"80, 1785â€"86) and president (1775â€"77, 1785â€"86) of the Continental Congress. His name appears first (and largest) on the Declaration of Independence, and the term John Hancock is often used to mean a signature. He was governor of Massachusetts (1780â€"85, 1787â€"93). See biographies by L. Sears (1912, repr. 1972), W. T. Baxter (1945 ), H. S. Allan (1948), and F. Wagner (1964). The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. History: Biographies

Analysis Of Persepolis - 1384 Words

In 20th century Iran, a few months was all it took to send the nation into chaos- marking the return of strict traditionalist beliefs and sparking wars over power for many years to come; a historical landmark known as the Iranian Revolution. The revolution involved the overthrow of Iranian ruler Reza Shah in 1978, which ultimately led to the establishment of a republic later on. Throughout this painstaking process of cultural revolution, many Iranian civilians suffered, including a young Marjane Satrapi, who authored Persepolis, a graphic novel recounting her childhood in Iran and her coming-of-age abroad in Europe. In her â€Å"memoir-in-comic-strips†, Satrapi highlighted the theme of â€Å"persisting conflicts†, or conflicts that were constant the†¦show more content†¦Furthermore, she was depicted in a real world setting (the burial site), as opposed to an imaginary one (the â€Å"open space† of her mind from earlier), showing her greater hold on reali ty. The final case of death-induced trauma was shown on page 142, where the death of the Baba-Levy’s initiated one of her greatest known cases of anguish, which was depicted by an imageless panel and the caption â€Å"No scream in the world could have relieved my suffering and my anger.† The following panels on page 143 illustrated the effect of this latest experience by her rebellion of hitting the school principal and the text â€Å"I was fourteen and a rebel. Nothing scared me anymore.† Even though her new nerve contained traces of stubbornness and ignorance, it most revealingly showed her new mental-toughness. Marji’s breakups with her numerous lovers taught her how to cope with personal conflicts as a young adult while giving her more independence. Her first boyfriend, Enrique, broke up with Marji after discovering that he was gay. Although she initially felt relief that she had not been the problem, she still showed clear signs of frustration after the breakup (as shown by the the text â€Å"This chaste love affair frustrated me more than it satisfied me.† on page 214). Her next breakup was with Markus, who had secretly manipulated her into satisfying his own needs. After reaching this conclusion through some retrospection that followed her catching him cheating,Show MoreRelatedPersepolis Analysis1164 Words   |  5 PagesIn The Complete Persepolis, by Marjane Satrapi, she provides a detailed account of what it was like to live amidst the Islamic revolution. She does so by depicting her life through a series of comic strips, which allows the reader to gain a better underst anding of expressions and emotions of the characters throughout the story. In this unique coming of age story, Marji constantly struggles with the pressure to conform to cultural norms, most notably in the three different schools she attends: herRead MoreAnalysis Of Persepolis1839 Words   |  8 Pagesthrough the graphic novel Persepolis, which talks about the lifestyle of a child who goes through revolution and then onto war and more really gives an insight into how different life is in different cultures around the world who do not get to experience the same freedoms of America. Marjane Satrapi employs her own point of view, imagery, and conflict in this story to portray her life in a brutally honest view of what Iran was like during a turbulent time. The book Persepolis, starts off with MarjiRead MorePersepolis Analysis1528 Words   |  7 Pagesfight for justice and express their opinions. The graphic novel Persepolis, by Marjane Satrapi, explores a child’s perspective of the Iranian Revolution. Marjane sees the violence and lives through the terror of the Revolution, but she tries to fabricate the best out of the horrible situation. Throughout the book, the reader begins to see how children become involved in expressing their opinions. In Marjane Satrapis graphic novel Persepolis, the author explores Marjanes development from a naive, biasedRead MoreAnalysis Of The Book Persepolis 985 Words   |  4 PagesThere are many things that happened in the book Persepolis. The lenses that we read this book through the most is Gender Theory. This book talks about war in Iran, revolution, gender and much more. This book is about a young girl name Marji who have to face and see many terrible things happened in her home country i n Iran. A few examples of gender theory, it can be read through this book is when Marji mother have been insulted by men on the street, when the Guardians of the revolution took awayRead MoreAnalysis Of The Movie Persepolis 1206 Words   |  5 Pageschild, who grew up with the same type of attention Marjane Starapi received in Persepolis. Even though Marjane had close relations with many people in Persepolis, such as her uncle, the main similarity between this text and Alyssa’s story is that they both turn to their parents if they were truly concerned or confused. But each of them had family members whom were prevalent parts in their lives. The main character in Persepolis is stuck in the Iran Revolution and her parents were fighting for the countryRead MoreAnalysis Of The Book The Complete Persepolis 2283 Words   |  10 PagesIntroduction Benjamin Cardozo, an American jurist, said â€Å"Freedom of expression is the matrix, the indispensable condition, of nearly every other form of freedom.† In The Complete Persepolis, it is clearly seen that when a standard is set for women’s attire, restrictions of other freedoms come along with it. Throughout the book, the author, Marjane Satrapi, recounts her life in Iran after the Islamic Revolution of 1979, and the difficulties she encountered. She struggled with restricted freedomsRead MorePersepolis Context Analysis908 Words   |  4 PagesPersepolis is an autobiographical graphic novel, visually portraying the life of Marjane Satrapi and her experiences growing up in turmoils times. The novel recounts the stages in her life as she grows older, this follows her life going from a child growing up in the new Islamic regime that governed Iran to moving to Austria and France and being a teenager in the western world. Marjanes documentation of her life also allows f or an exclusive insight into what life is like a religious and authoritarianRead MorePersepolis Marxism Analysis1133 Words   |  5 PagesEffects of Consumerism in Persepolis The Complete Persepolis, an autobiographical novel by Marjane Satrapi, tells the tale of Marjane’s childhood in Iran. In this story, Marjane (Marji) is brought up by communistic parents. Evidence of this Marxist upbringing is displayed several times throughout the book, like early on in the story when young Marji exclaims that â€Å"it was funny to see how much Marx and God looked like each other† (13). The audience can analyze Persepolis through a Marxist lens toRead MoreAnalysis Of The Book Persepolis 1094 Words   |  5 Pagesyour face, unless you have an amazing poker face. Faces in graphic novels do not always allow you to see what the characters are feeling, but may have an â€Å"open face† where the reader can use context clues or their imagination. This can be seen in Persepolis throughout the entire novel with Marji and the other characters within the text. Graphic novels use the element of â€Å"faces† to add emphasis on what the character is feeling, express a different reaction than what the text states, and having leftRead MoreAnalysis Of Persepolis By Marjane Satrapi1331 Words   |  6 PagesThe memoir, in graphic novel format, Persepolis, written by Marjane Satrapi, describes and summarizes her progression from childhood to her adolescent years of life as a character named Marji. The author successfully accomplish explaining the important aspects of her life with the help of graphic images that summarizes the climaxes of her childhood. Her belief that her country’s government was disrupted and practically useless, in a sense that they do nothing to help or to better their country

What Does Drafting Mean in Composition

In composition, drafting is a stage of the writing process during which a writer organizes information and ideas into sentences and paragraphs. Writers approach drafting in various ways. Some writers like to start drafting before they develop a clear plan, notes John Trimbur, whereas others would not  think of drafting  without a carefully developed outline (The Call to Write, 2014). In any case, its common for writers to produce multiple drafts. Etymology From Old English, drawing Observations Just Put It DownConvince yourself that you are working in clay, not marble, on paper not eternal bronze: let that first sentence be as stupid as it wishes. No one will rush out and print it as it stands. Just put it down; then another. Your whole first paragraph or the first page may have to be guillotined in any case after your piece is finished: it is a kind of forebirth.Planning- Though some sort of plan is almost always useful when drafting, resist any temptation at this stage to pin down every detail in its proper place. A huge investment in planning can hamper you during drafting, making it difficult to respond to new ideas and even new directions that may prove fruitful.The Writers Best FriendThe main rule of a writer is never to pity your manuscript. If you see something is no good, throw it away and begin again. A lot of writers have failed because they have too much pity. They have already worked so much, they cannot just throw it away. But I say that the wastepaper basket is the writers best friend. My wastepaper basket is on a steady diet.Responding to Students DraftsInstead of finding errors or showing students how to patch up parts of their texts, we need to sabotage our students conviction that the drafts they have written are complete and coherent. Our comments need to offer students revision tasks of a different order of complexity and sophistication from the ones they themselves identify, by forcing students back into the chaos, back to the point where they are shaping and reshaping their meaning. Sources Jacques Barzun,  On Writing, Editing, and Publishing, 2nd ed. University of Chicago Press, 1986Jane E. Aaron,  The Compact Reader. Macmillan, 2007Isaac Bashevis Singer, quoted by Donald Murray in  Shoptalk: Learning to Write With Writers. Boynton/Cook, 1990Nancy Sommers, Responding to Student Writing, in  Concepts in Composition, ed. by Irene L. Clark. Erlbaum, 2003

Motorola and Globalization Free Essays

Motorola is an electronic communications pioneer and is one of the foremost designer and manufacturer of cellular phones, cordless phones, two-way radios, pagers, cable modems, broadband set-top boxes, and other communications products and systems. About 60% of its sales are from outside USA. Motorola has followed the global strategy for several decades and has used this strategy to increase business revenues. We will write a custom essay sample on Motorola and Globalization or any similar topic only for you Order Now The company started to enlarge its operations outside the United States by building a plant in Mexico and marketing Motorola products in eight countries, including Japan. In 1961, an office was opened in Japan and in 1968 Motorola Semiconductors Japan was formed to design, market, and sell integrated circuits. There was an ongoing attention to  Ã‚   globalization by Motorola on Asian, Eastern European, and Latin American markets in the early 1990s. In 1993, the company announced ‘Corporate America’s biggest manufacturing project in China’: two plants for the manufacture of simple integrated circuits, pagers, and cellular phones. The changes at Motorola are part of a wider movement in American business   Most companies, including Motorola, are also increasing their importance on creativity and innovation, as globalization has led to increasing competition from low-cost rivals from abroad .. According to its CEO Ed Zander, â€Å"In order to compete successfully in today’s global world, companies must invest in the countries they do business in, learn the ins and outs of doing business in those countries, and not view them as simply a source of cheap labor†. With such global strategy, Motorola has acquired a presence in the global market that goes further than a few marketing maneuvers. Together with Global strategy, it has inherent sincerity about supporting its customers and training its employees which have pervaded its policies as well as its budget   Motorola has   focused on customers and relationships, a respect for the work force and a strict sense of responsibility.. All of these strategies have led to its success and today Motorola is the world’s number 2 in sales of cell phone. http://www.businessweek.com/magazine/content/05_32/b3946103_mz063.htm Ed Zander on Motorola’s tech Turnaround,11/28/2005 , Working Knowledge for business leaders Archives Retrieved on 6/12 /2007 http://hbswk.hbs.edu/archive/5113.html       How to cite Motorola and Globalization, Essay examples

Company Business Privacy and Legal Measures

Question: Discuss about the Company Business Privacy and Legal Measures. Answer: SMPR needs improved data communication to foster cooperation and coordination of activities within its branches. The current system which they are using is disintegrated, with each branch having its information. This makes it difficult for executives from various outlets to collaborate on clients projects. Additionally, SMPR needs a system which will improve their operations as well as enhance the competitiveness in the market. Therefore, the organization needs an improved communication system which will make its operations efficient and effective. The company is likely to run into significant problems in integrating and coordinating the needed network. This is because, the company branches have been operating like independent firms, each having its data and resources. Therefore, it will be tough to harmonize this branches because each outlet will want to keep its information. Furthermore, since the branches have been used to operate independently, they are likely to perceive this new system as intrusive in their activities. Therefore, apart from just implementing the new system, the company also needs to train it workers on how to efficiently use it. Since the new corporate networking technology manager will be responsible for overseeing the effective designing, installation and administration of SMPRs new system, academic qualifications in informatics are paramount. This will specify the technical capabilities of those applying for the position. Therefore, the company should insist on technical and problem-solving abilities of those interested. This will make the individual have the capacity to introduce the best data communication system. Apart from technical capabilities, this job also requires an individual with excellent communication and decision-making skills. Furthermore, the company should insist on leadership abilities of people applying for the vacancy. This is because the corporate networking manager will be the one responsible for all issues arising from his or her department. Therefore, he or she should have good leadership skill to coordinate other members of the staff. The owner of a business such as SMPR needs to know detailed information about data communication. This is because it is the foundation of all the companys undertaking. For instance, the company conducts all of its activities ranging from obtaining a customer project to its completion. Furthermore, the company has several branches which apply data communication for coordination. Therefore, the owner must have the capabilities to monitor all activities the firm is undertaking. Hence, detailed knowledge of data communication is paramount for the smooth coordination of the companys activities. The companys mission statement should address security, privacy and legal measures that a client can take in case they feel their information has been compromised. This three elements will make customers feel that their data is safe. Most customers are very critical on how the information they give to companies such as SMPR is used. Therefore, if SMPR guarantees privacy and security of this information through their mission statement, the clients will be more than willing to seek services from the company. Apart from just stating these elements in their mission statement, the company should also develop their systems to support the mission statement. This will raise clients confidence in the firm.