The correct response is A) public relations. Building positive relationships with the company's numerous publics through securing favourable publicity is known as public relations.
For the purpose of influencing the public's perception, public relations (PR) is the activity of organizing and distributing information from a person or an organization to the general public. Publicity is not regulated and is generated by outside sources, whereas public relations (PR) is internally managed. Using news stories and issues of general interest without expecting to be paid directly, public relations might involve a company or individual getting visibility to their target consumers. Mostly media-based, the exposure. It differs from advertising because of this when used as a marketing communication tool. Earned media, often known as public relations, tries to generate or receive free coverage for customers.
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Which of the five major promotion tools includes building up a positive corporate image and handling unfavorable stories and events?
A) public relations
B) sales promotion
C) personal selling
D) advertising
E) direct marketing
what is the standard deduction for 2022 married filing jointly
From the previous year, the standard deduction for married couples filing jointly in 2022 would be $25,900.
How does a standard deduction work?A predetermined amount that reduces the amount of income that is subject to taxation is known as the standard deduction.
Your standard deduction is the sum of the basic standard deduction and any additional standard deductions for old age or blindness.
In general, your filing status, age, blindness, and whether or not another taxpayer can claim you as a dependent all affect your standard deduction. Inflation is also taken into account every year.
The standard deduction is not available to all taxpayers. Additional Standard Deduction: You are eligible for an additional deduction if you are 65 years old or older at the end of the tax year.
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what would be the equivalent taxable yield of this bond to a taxpayer in a 35% combined tax bracket
The original taxable yield of a bond to a taxpayer in a 35 combined duty type is the yield after taking into account the levies the taxpayer must pay.
To calculate it, the investor must first abate the borderline duty rate from 1. In the case of a 35 combined duty type, the investor would abate0.35 from 1 and get0.65. This number is also multiplied by the bond's yield to get the original taxable yield. For illustration, if the bond has a yield of 6, the original taxable yield for a taxpayer in a 35 combined duty type would be3.9.
Taxable Equivalent yield is important for investors to consider when making investments. It helps them to understand how important of the returns they will actually get to keep after levies. Knowing the original taxable yield can help investors make informed opinions when investing in bonds.
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geno's body shop had sales revenues and operating costs in 2020 of $650,000 and $525,000, respectively. in 2021, geno plans to expand the services it provides to customers to include detailing services. revenues are expected to increase by $85,000 and operating costs by $50,000 as a result of this expansion. assuming that there are no changes to the existing body shop business, operating profits would be expected to increase during 2021 by:
Since there are no modifications to the current body shop operation, operating earnings should rise by $30,000 in 2021.
What is customers stratification?We have the ability to change our company from being a product-driven to a customer-driven organization through the use of customer stratification. Because of its assistance, we now have a deeper understanding of our clients, which has allowed us to better utilize our sales staff and increase return on investment. Customer Stratification classifies the distributor's customers into four groups: Core, Opportunistic, Marginal, and Service Drain based on each customer's purchasing power, cost to serve, loyalty, and profits. The distributor may thus better meet the needs of its core clients thanks to this. In the stratification technique, supply air is used to replace the air leaving the ventilated (and typically occupied) zone, inhibiting the passage of air between the zones.To learn more about customers stratification refer to:
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ida's ice-cream stand has increasing profits each week during the hot summer months. ida finds that each week of summer her profits increase by 15% over the previous week. in her first week of business, her profits were $600. how much money will ida make in all over 5 weeks? enter your answer in the box rounded to the nearest cent.
Ida's total profits over five weeks, we can use the formula for geometric series, Ida will make $2666.67 in all over five weeks.
To calculate Ida's complete profit more than five weeks, we can involve the equation for geometric series:
Sn = a(1 - r^n)/(1 - r)
Where:
Sn = the sum of the series
a = the underlying worth (for this situation, $600)
r = the normal proportion (for this situation, 1.15, since profits increment by 15% every week)
n = the quantity of terms (for this situation, 5, since there are five weeks)
Connecting the given qualities:
Sn = 600(1 - 1.15^5)/(1 - 1.15)
Sn = 600(1 - 1.15^5)/ - 0.15
Sn = 600(1 - 1.15^5)/ - 0.15
Sn = $2666.67
geometric series, in math, a boundless series of the structure a + ar + ar2 + ar3+⋯, where r is known as the normal proportion. A straightforward model is the mathematical series for a = 1 and r = 1/2, or 1 + 1/2 + 1/4 + 1/8 +⋯, which meets to an amount of 2 (or 1 in the event that the initial term is prohibited).
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An essential element of communicating with marketing employees is _____________.
a. the marketing mix
b. strategy.
c. objectives.
d. the target market.
e. training.
According to the question, training is a critical part of interacting with marketing personnel.
What does an employee do for a livelihood?A individual who works for an institution in exchange for pay or a salary is called an employee. To make the team, employees discuss conditions and formally engage into arrangements with their employers by executing tender documents or employment contracts.
What kind of person is that?What does "Employee Type" mean? Employment category refers to the many categories of workers that an organisation may employ directly or through third parties. There are several types of employees, such as comprehensive, part-time, and temporary workers, there are laws and rules that are applicable with each.
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last year, kaylor equipment had $15,900 of sales, dividend payments of $75, an addition to retained earnings of $418, depreciation of $680, and $511 of interest expense. what are the earnings before interest and taxes at a tax rate of 21 percent?
$1,269.46 is the profits before interest and taxes at a tax rate of 21%.
Earnings Before Interest and Tax (EBIT) is the term used to describe net income, which is the difference between an organization's revenue and its related costs. The Income Statement section of an organization's financial statement is where the EBIT calculation is often located for a certain year.
Therefore, the Tax and Interest must be Added Back to the Net Income After Tax in order to Calculate the EBIT (usually added to retained earnings)
Thus, Net Income is calculated as Dividends Paid + Net Income (added to retained earnings)
= $75 plus $418 equals $493, which is a portion of net income.
The process for determining taxable income is as follows:
The tax rate is 35%, and the net income is $493.
Taxable Income is $493 divided by 1.083 to get $758.46.
Therefore, earnings before interest and tax =
combined with taxable income
= $511 + $758.46 = $1,269.46
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an essential element of communicating with marketing employees is _______.
Training is a crucial component of interacting with marketing personnel.
What exactly does marketing strategy entail?The marketing plan is a long goal for attaining a business' objectives through an understanding of client needs and the development of a distinct and long lasting competitive advantage .It covers everything, including deciding which channels to use to reach your customers and identifying who they are.
What role does marketing play that is most crucial?The part of marketing that people are most familiar with is promotion. It includes the conventional and digital marketing techniques that the majority of audiences are familiar with. Promotion includes actions intended to interact with consumers, educate them about the brand and its offerings, and persuade them to buy items or services.
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Julian wants to open a bakery. He uses his savings and borrows some funds from his family to start his business. In the given scenario, Julian uses _____ to fund his business
He utilizes his own money to start a bakery using money through his savings and a small loan from his family.
How do business angels and venture capital funds differ from one another?Investments made from angel investors in setup and small firms with remarkable development potential are known as venture capital. The fact that venture capital firms often invest later in a company's life than angel investors does is a clear distinction between the two groups of investors.
Which of following is the main justification for starting a firm for an entrepreneur?The primary motive is not money but rather freedom and enthusiasm.
According to a study by Cox Business, more than half all small business entrepreneurs open their own operations in order to work for themselves. They were inspired to build an item from the roots up as well.
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5. question 5 in what three ways does a small closing process at the end of each milestone differ from a formal, more comprehensive closing phase at the end of the project?
The final action before a team disbands is a formal closure at the conclusion of a project. An impact reporting meeting is a part of the project's formal closure.
Stakeholders offer comments on any future modifications that need to be made once a milestone is closed during the project. An endeavour to produce or alter a particular good or service is referred to as a project. Projects are transitory work initiatives having a defined start and finish. Projects may involve other businesses and providers or may be contained entirely inside a single division or unit. A project is described as a series of activities that must be finished in order to achieve a certain result. The Project Management Institute (PMI) defines a project as "any temporary undertaking having a clear beginning and finish."
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if a company initially recorded prepaid rent as an asset, which is the correct adjusting entry to record the amount of rent that has expired?
To record the amount of rent that has expired, the company would make the following adjusting entry: Debit Rent Expense and Credit Prepaid Rent.
When a company initially records prepaid rent as an asset, it is recognizing that it has paid for rent in advance and that the benefit of that rent will be received in the future. However, as time goes on, some of that prepaid rent will have expired and can no longer be considered an asset.
To correct this, the company will make an adjusting entry at the end of the accounting period to recognize the portion of the prepaid rent that has expired.
The adjusting entry will include a debit to Rent Expense, which increases the expense account and reflects the use of the rent, and a credit to Prepaid Rent, which decreases the asset account and reflects the expired portion of the prepaid rent.
This will ensure that the company's financial statements accurately reflect the rent expense for the current period and the remaining prepaid rent that will be used in future periods.
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Rottweiler Obedience School’s December 31, 2018, balance sheet showed net fixed assets of $1,945,000, and the December 31, 2019, balance sheet showed net fixed assets of $2,137,000. The company’s 2019 income statement showed a depreciation expense of $335,000. What was the company’s net capital spending for 2019? (Do not round intermediate calculations and round your answer to the nearest whole number, e. G. , 32. )
Net capital expenditures for the business in 2019 were $143,000.
Net capital is what?The total written-down value of all of the fixed assets remaining in use is referred to as the net share capital; it can also be referred to as the discrepancy between of gross invested capital and fixed capital consumption.
Are net capital and equity the same thing?The sum of money that a shareholder or business owner would earn if they sold all of their holdings and settled the business's debt is known as equity. The term "capital" solely refers to a company's liquid financial resources.
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the uruguay round extended gatt to cover services as well as manufactured goods. group of answer choices true false
The given statement "the Uruguay Round extended GATT to cover services and manufactured goods" is true because it signifies the correct function of Uruguay Round.
The Uruguay Round was the eighth round of multilateral trade negotiations (MTN) conducted by the General Agreement on Tariffs and Trade (GATT), which took place from 1986 to 1994. The goal of the Uruguay Round was to expand the scope of the GATT to include new areas of trade, such as services, intellectual property, and agriculture, and to reduce trade barriers in existing areas, such as manufactured goods.
Thus the Uruguay Round extended GATT to cover services and manufactured goods.
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true or false economists believe that all people except for the very very wealthy have limited resources
Answer:
False.
Explanation:
I lookee it up.
while conducting business with a customer from italy, zoe was careful to speak slowly and clearly, using short sentences and familiar words. however, she noticed that the customer had a glazed expression and did not understand her. zoe should
The action that should taken by Zoe in the business communicating is b. graciously accept the blame for not making her meaning clear. This must be done so as not to hurt or give a bad impression to the other person as a partner.
In economic and business, Business communication generally can be defined as the communication that is intended to help a business achieve a fundamental goal, Business communication can happen through information sharing between employees as well as people outside the company, or also through the business partner when communicate about busines project.
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vision statements are used to create a better understanding of the overall purpose and direction of the organization. vision statements group of answer choices set organizational structure. are massively inspiring. are very specific. provide specific objectives.
They are usually ambitious and communicate how the company plans to impact the world. Think of it as a roadmap for making decisions that align with your company's philosophy and goals.Mission statements are specific to your business, but it's useful to see how popular brands express their future goals. For example Tesla, nordstrom, Amazonas, IKEA
It consists of three parts:what, how and why A vision statement outlines the company's long-term goals and future aspirations in terms of long-term growth and impact on the world.
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which stakeholder group(s) benefit(s) the most from shake shack's commitment to high wages and salaries?
Employees, customers, and the proprietors are all present. While increased pay and salaries help employees directly, owners profit from reduced turnover rates and more motivated personnel, while consumers benefit from a greater level of customer care and attention to detail.
Who are the top three stakeholders?A typical corporation’s key stakeholders are its investors, workers, customers, and suppliers. However, as corporate social responsibility has gained prominence, the notion has been expanded to encompass communities, governments, and trade groups.
Because they are immediately affected by the project’s outcome, primary stakeholders (also known as key stakeholders) have the most stake in its success. They actively participate in a project. Feb 8, 2021. Internal stakeholders and external stakeholders are the two categories of stakeholders. It is critical to analyze how an organization’s decisions affect stakeholders since they frequently have the capacity to shift the priorities of how a business operates.
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the accrual concept that costs incurred to generate a revenue are expensed in the same period the revenue is recognized is known as the principle.
Symmetry principle. based on the accrual principle, which states that expenses incurred to produce a specific revenue should be recorded in the same period as the revenue.
The accrual principle is what.According to the accrual principle, transactions must be documented in the period in which events take place, irrespective of when the transaction's real cash flows are received.
What is the principle of expense recognition?The expense recognition rule is a theory that specifies when expenses should be recorded in a company's financial statements. The basic accounting principle often dictates that expenses be recognized and recorded at the same time as the revenues related to those expenditures under accrual accounting.
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which is an example of an intangible benefit? question 15 options: an online package tracking system that improves service and decreases the need for clerical staff a new scheduling system that reduces overtime a sophisticated inventory control system that cuts excess inventory a user-friendly system that improves employee job satisfaction
A user-friendly system that improves employee job satisfaction is an example of an intangible benefit.
A user-friendly system that improves employee job satisfaction is an example of an intangible benefit. Intangible benefits are those which cannot be easily measured or quantified, but which provide a benefit to an organization.
Step 1: Define intangible benefits. Intangible benefits are those that are not easily measured or quantified, but provide a benefit to an organization.
Step 2: Identify an example of an intangible benefit. A user-friendly system that improves employee job satisfaction is an example of an intangible benefit.
Step 3: Explain how the example provides a benefit. A user-friendly system improves employee job satisfaction by making it easier for employees to complete their tasks, which in turn makes them more productive, efficient, and motivated.
Step 4: Explain why the example is an intangible benefit. The benefit is intangible because it cannot be easily measured or quantified.
Step 5: Summarize the example of an intangible benefit. A user-friendly system that improves employee job satisfaction is an example of an intangible benefit, which cannot be easily measured or quantified, but provides a benefit to an organization.
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almost always the only first chance to impress a potential employer or hiring manager is through what?
A resume is almost always the only opportunity to impress a potential employer or hiring manager. It is critical to constantly plan for a career.
How to Make a Good First Impression on a Potential Employer?In the application process, making a good first impression is critical. You might only have a few minutes with a potential employer before they decide whether or not you're a good fit for the job. Unqualified candidates' applications are quickly rejected by employers. If you are only applying because it appears to be interesting work but you have no actual experience in the field, your time may be better spent on education or internships. When known, address the targeted cover letter to the person conducting the candidate search, which introduces your key qualifications and highlights your fit with the position.
The available position for which you are applying must be specifically mentioned in the cover letter. Spelling and grammar are important. The spacing of words on the page, the overall appearance, and the feel of the paper all play a role (in a paper resume). Prior work experience is typically listed in chronological order, but some applicants may structure the flow of their resume around skills. Combining these two strategies is also common.
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carlos and connie own a farm as tenancy by the entirety (tbe). the farm is currently valued at $2 million. all of the following statements are correct except a) carlos and connie are spouses. b) if carlos dies, connie becomes full owner of the farm by right of survivorship. c) if carlos dies, connie receives a stepped-up basis in 100% of the farm. d) if connie dies, $1 million is included in her gross estate for estate tax purposes.
The statement, if Connie dies, $1 million is included in her gross estate for estate tax purposes is not correct.
What is estate tax?Estate and inheritance taxes are levied on property transfers at death. An estate tax is levied on the deceased's estate, whereas an inheritance tax is levied on the deceased's heirs.The Estate Tax is a tax levied on the right to transfer property at death. It includes a lot of an accounting of everything you own or have certain interests in at the time of death. Federal and state estate taxes are paid from your estate's assets before the remaining assets are distributed to your heirs. A qualified grantor trust's executor or trustee is responsible for filing the applicable federal and state estate tax returns and ensuring that all taxes are paid from the estate.To learn more about estate tax refer to :
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D) When one spouse passes away, the remaining spouse inherits the entire estate, which is known as tenancy by the totality. Therefore, $1,000,000 will not be considered for tax purposes; ideally, it should be $2,000,000.
Tenancy by the Entirety: What Is It?A type of joint property ownership known as tenancy by the entirety is exclusively available to married couples. Spouses are able to jointly own property under the terms of a tenancy by the entirety. This indicates that the interests in the property are equal and undivided for each spouse.
Due to the right of survivorship created by this type of legal ownership, the surviving spouse will automatically acquire full title to the property in the event that one spouse passes away.
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suppose you have just finished your third year of college and expect to graduate with a bachelor’s degree in accounting after completing two more semesters of coursework. the salary for entry-level positions with an accounting degree is approximately $48,000 in your area. shelton industries has just offered you a position in its northwest regional office. the position has an annual salary of $40,000 and would not require you to complete your undergraduate degree. if you accept the position, you would have to move to seattle.
Tuition and books for years 1-3 of college - Irrelevant YES
Food and entertainment expense which are expected to be the same in Seattle as where you currently live - Irrelevant YES, Rest Relevant YES
What is Relevant cost?Relevant cost is a managerial accounting term that refers to avoidable costs that occur only when specific business decisions are made. The concept of relevant cost is used to eliminate extraneous data that may complicate decision-making. Relevant cost, for example, is used to determine whether to sell or keep a business unit.
A sunk cost is the inverse of a relevant cost because it has already been incurred regardless of the outcome of the current decision. A big decision for a manager is whether to close a business unit or keep it open, and the decision is based on relevant costs. Assume a retail sporting goods store chain is considering closing a group of stores catering to the outdoor sports market. The relevant costs are those that can be avoided as a result of the closure, as well as the revenue lost when the stores close. If the costs of closure outweigh the revenue lost, the outdoor stores should be closed.
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what was her percent of profit based on selling price? follow the problem-solving process and round your answer to the nearest hundredth if necessary.
The formula for calculating profit % is profit percentage = (profit/cost price) x 100.
Why it is called profit?Prefects, a Latin noun that means "progress," and profiler, a Latin verb that means "to advance," are the roots of the word "profit."A transaction's or set of transactions' excess returns above costs especially: the premium that commodities command over their marginal cost. 3.: Typically, net income for a specific time frame. Middle English profit, Old French profit (Modern French profit), Latin prefects ("advance, progress, growth, increase, profit"), and proficient ("to go forward, advance, make progress, be profitable or beneficial") are the sources of this word. The total income a firm receives from the sale of products or services that are connected to its core business operations is referred to as revenue.To learn more about profit refer to:
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on aug. 30, a newly-formed company pays $600 for a 6-month insurance policy with coverage beginning on sept. 1. which of the following statements is correct? a. the company has acquired a prepaid insurance asset. b. the company's total assets have decreased. c. the company has insurance expense for the month ended august 31. d. the company's total assets have increased.
until a business has engaged in a certain type of insurance, or until an official of the insurer. (c) A written statement is referred to as a "certificate of readability."
How do you use certain?
When you are confident in something, you have no doubts about it and strongly believe it to be true. You do not have firm knowledge of anything if you are unsure of it. She is adamant that she will succeed in the world. Whether or not the appendix had already burst is uncertain. Make sure that everyone is following the directions, please. The cops appear to be confident that they will catch the attackers. [+ word for question] How much it will cost is unknown. He was fairly convinced who his assailant was.
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a global social media platform’s employees were tricked into thinking a hacker was a coworker and gave him access to all accounts. the criminals used the theme of partnering with a made-up covid-19 non-profit to scam people out of $117,000 in about three hours.
The incident has caused some to wonder how much access staff members and, in turn, the hackers, have to user accounts.
When a hacker connives with a person is IT called?Hacker connives with a person is IT ,The most frequent sort of social engineering assault, phishing uses fake email addresses and links to persuade victims to divulge their login information, credit card information, or other sensitive information.password theft Passwords continue to be the most popular authentication technique for computer-based services despite its numerous acknowledged flaws, making it simple to circumvent security measures and access vital data and systems by gaining a target's password.The incident has caused some to wonder how much access staff members and, in turn, the hackers, have to user accounts.To learn more about hacker refer to:
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who has the responsibility to apply accounting standards when communicating with investors and creditors? multiple choice question. the sec the fasb auditors management
Firms auditors has the responsibility to apply accounting standards when communicating with investors and creditors.
What is an accounting standard?
An accounting standard is an uniform set of instructions that forms the basis for financial accounting principles and procedures.
Accounting rules broaden the transparency of financial reporting. The term "generally accepted accounting principles" refers to the collection of accounting rules that are frequently utilized in the US to produce financial statements (GAAP).
International enterprises that report financial accounts but are not subject to U.S. GAAP utilize the International Financial Reporting Standards (IFRS), which were developed by the International Accounting Standards Board (IASB).
Both public and commercial organisations regularly use generally recognized accounting principles in the United States. The vast majority of the remainder of the world uses IFRS. Multinational organizations need to use these standards.
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reading the newspaper this morning, you found an article that mentions a woman named simone who used to live down the street from you. simone was recently hired by the first state bank to assist in the evaluation and forecasting of future financial and economic conditions in the communities served by the bank. in which area of finance does simone work?
If Simone was recently hired by the first state bank to assist in the evaluation and forecasting of future financial and economic conditions in the communities served by the bank, Then she is working in the financial market and institution domain .
Any location or system that gives buyers and sellers the ability to trade financial assets, such as bonds, shares, the various international currencies, and derivatives, is referred to as a financial market. The connection between people with capital to invest and those who need capital is facilitated by financial markets. Financial markets enable participants to transfer risk (often through derivatives) and advance trade in addition to making it feasible to raise funds. Investors and financial institutions each have a segment of the financial market. The phrase "financial institution" refers broadly to businesses that serve as brokers, agents, and intermediates in financial transactions. Financial market transactions are subject to risk even while regulations and best practices serve as a guidance.
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the purpose of a form letter or template in business writing is to
An example of a template that harmonizes the letter-writing process is the form letter. This eliminates the need to create separate documents for each individual recipient. A template letter can be used as many instances as need.
What does a business letter need to accomplish?A business writing is an official letter that is issued from one firm to another in a professional manner. These emails can be used for formal correspondence between individuals and business clients, employees, and stakeholders.
What is a template or form letter?An example of a template that harmonizes the letter-writing process is the form letter. This eliminates the need to create separate documents for each individual recipient. A template letter can be used as numerous times as needed.
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if consumer incomes rise and this leads to an increase in the demand for chocolate, then chocolate is a(n) if consumer incomes rise and this leads to an increase in the demand for chocolate, then chocolate is a(n) normal good inferior good neutral good necessity complement
If consumer incomes rise and this leads to an increase in the demand for chocolate, then chocolate is a(n) normal good.
A normal good is a good for which the demand increases as consumers' income rises.
So, chocolate is a normal good because as people have more disposable income, they are more likely to buy more chocolate and enjoy its taste.
This is the opposite of an inferior good for which demand decreases as income increases.
On the other hand, a neutral good is a good for which the demand remains unchanged as income changes and a necessity is a good that people need to survive regardless of their income, like food, shelter, and clothing.
A complement good is a good that is typically consumed with another good, for example, chocolate is often consumed with coffee.
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g record the appropriate adjusting journal entry at the current year end. what is the dollar increase (if any) on liabilities?
The adjusting entry in the journal would be the amount of the expected costs for the debit of the liabilities of future periods and the same amount credited to the expense account. The dollar increase in liabilities would be in the amount of expected costs.
Accruals are estimated costs that have been incurred but not yet paid. Therefore, a correcting journal entry is required at the end of the current year to ensure that expenses are accurately recorded in the accounts. By writing off accrued liabilities and crediting them to an expense account, the company will have an accurate record of expected expenses and liabilities will increase by the amount of expected expenses.
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A(n) ______ is a detailed examination of the events that occurred from first detection to final recovery. Group of answer choices After Action Review (AAR) Incident Response (IR) Incident Planning (IP) Incident Damage Assessment (IDA) Business Impact Analysis (BIA)
A(n) After Action Review (AAR) is a detailed examination of the events that occurred from first detection to final recovery.
What is After Action Review (AAR)?An after-action review (AAR) is a method for improving process and execution by comparing the intended and actual outcomes of an action, determining which practices to maintain, which practices improving, or which practices to initiate, and then putting those changes into practice at the next iteration of the action. Formal AARs were first developed by the U.S. Army. Formal AARs are used by all US military services and many non-US organizations.Their use has extended to business as The intent of an AAR is at odds with the practice of assigning blame or issuing warnings. In contrast to a post-mortem, an AAR places a strong emphasis on individual participant actions. The participants apply what they learned from the review but no recommendations for other people are made. Formal AAR meetings are typically led by a facilitator or trained "AAR Conductor," and they can be chronological reviews or tightly focused on a few key issues selected by the team leader. Short-cycle informal AARs are typically led by a team leader or assistant and are very quick.Cascaded AARs can be used to keep each level of the organization focused on its own performance within a particular event or project.learn more about After Action Review (AAR)
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