A-Grade Essay Samples for Free

Personal and professional development essay

To research this report I have had to undertake a profound and honest dissection and evaluation of my own working practice. For research I partook in discussions with my peers, attended a master class in learning on reflection, and explored the internet and relevant books. More in-depth analysis of the definitions and →

Explains the boundaries between the teaching role

I will attempt to describe teaching roles both related and non related as much as i can, i will also make references to the 6 areas contained within the professional standards for teachers tutors and trainers in the life long learning sector and also to the teaching and learning cycle. I believe the role of →

Multicultural education

The important of preserving the cultural in education is very prevalent on the Navajo Nation, we have many different ways we are sharing our cultural with our native students through books, CDs, and many other ways that we share and teach them about the past and present ways of life. This is helpful because the →

A memorable day in my life

I was always thinking about the school, the teachers as I watched on the TV. Then I had breakfast and started for the school with my father.

The specialties of teachers

Manu the ancient Indian sage says, " A teacher is the image of Brahma, a father is the image of Prajapati, a mother is the image of Earth". Whether the teacher is in the best equipped room of a most up-to-date school, whether the teacher is at work with a small group of students or →

Guidance and counselling thesis

In his discussion of all the activities involved in pupil personnel work and the personnel involved, he stated that " Probably no activity in the entire list suffers so much from lack of a coordinated programs as does guidance, and especially the counseling part of it". In the late 1920s, in response to the lack →

Karen sanchez

Barber appeals to logos and ethos to expose the growing relationship between commercialization and the educational system that has emerged throughout history. Furthermore, Barber argues that school institutions need to take back the reign of education by providing students with a multicultural, civic, and literate education in order to shape informed citizens and not an →

Mr. moses okweson

Such programs are meant to help individual teachers grow and develop as teachers, provide them with the skills and professional abilities to motivate children to learn, and to assist them in acquiring the right understanding of the concepts, values, and attitudes needed, not only to manage classroom instruction but also to contribute to the society →

The beneficial effect of teachers to today’s society

Although, the views are viewed as solid not all can fully help the young people of the world. In this essay, I will provide the necessary evidence proving that his work is beneficial to today's society. Which are just not for them plain and simple. So one-to-one is not a method I personally want to →

Value education

Some regard it as all aspects of the process by which teachers transmit values to pupils.[1] Others see it as an activity that can take place in any organisation during which people are assisted by others, who may be older, in a position of authority or are more experienced, to make explicit those →

The skin im in

Although in Maleeka's mind and in her journal entries she knew giving in to the bullying was stupid, she did not seem to have a voice enough to express what she was feeling deep down. Miss Saunders may not have had a degree in education, but she had a degree in life and was able →

What is good corporate governance accounting essay

This mechanism characterizes the partition of power and achievement of accountability, transparency, fairness and honesty between board of directors, management and shareholders and in the same measure of safeguarding the interests of depositors and other stakeholders. 2 Board of Directors in SOEs According to Rechner , the board of directors is considered as →

Abstract leaves of salacia species contains active

Highest percentage ofpolymorphism and highest polymorphic loci were seen in S.fruticosa population in RAPD analysis. In RAPD, ISSR and ITS analysishigh degree of polymorphism was seen in S.macrosperma and S.fruticosa populationfollowed by S.chinensis population. For comparative analysis of ITSwith the RAPD and ISSR, sequences data of ITS was analyzed in GenAlEx.

The role of internal audit in meeting board accounting essay

Nevertheless, the audit committees have the authority to review and approve the internal audit plan, internal audit reports and ensure appropriate actions are taken by the Board of Directors on the recommendation of the internal auditors. Thus, an organization should maintain and uphold good corporate governance in order to strengthen the roles and responsibilities of →

Admission to the masters of accounting program

With the advent of this person, our time schedules and procedures went haywire. I studied the situation and realized that all this was due to his reluctance to follow the established procedure. This had the desired effect and we were able to complete the work in time. In addition, →

Internship report essay

TITLE Bangladesh Garment Manufacturers and Exporters Association & Ready Made Garments Industry: An Overview Declaration I hereby declare that the Internship Report on " Bangladesh Garment Manufacturers and Exporters Association & Ready Made Garments Industry: An Overview " includes the results of my own internship works, →

Dc, use this appropriately.identifies who gets access

There are many reasons why an organisation may need a security policy, these include: They address threats, for example the global exposure to ransomware, which can be devastating and costly to companies. Identifies who does what, when, and why, ie: The administrator has to ensure that each user has secure login credentials to a site →

Introduce processing, textiles, insurance, securities and retail. samsung

As of 2017, Samsung has the 6th highest global brand value. More than a half of Samsung common stock are from foreign investors, which is the motivation for and also the financial profit of globalizationIntroduce about Samsung ElectronicsProducts and market share worldwideOne of the notable Samsung industrial affiliates is Samsung Electronics. Samsung Electronics Co., Ltd., →

Services sector in pakistan essay

All components of the services sector registered strong growth in 2006-07, with the exception of ownership of dwellings, and public administration and defense. IT and related services are the most significant in terms of scope and scale of export markets and the extent to which these services are currently being delivered. Professional services, such as →

A report based on the functional areas, business processes and information systems essay

Initially incorporated as a Municipality in 1872, and later proclaimed to a City in 1991, HCC covers 17 suburbs around the local government area , and is the organisation used in this report. Functional areas have traditionally been what organisations are organised around, and they are generally related to specific business disciplines →

The accounting circle – festo usa

As for accounts this will be Current Liabilities and namely Accounts Payable. After that one should record the transaction in the journal as a debit and a credit. Debit Account Supplies Expenses Debit Amount 3, 000. 00 Supplies expense is debited →

Benefits of cost accounting information

Cost accountants take all costs into consideration and are able to determine the value of all of these inventories on hand. The analysis of cost information is used to compare projected costs to actual costs. This is useful for businesses when budgets are created.

Organizations associated with the public accounting profession essay

Promulgate GAAP. Securities & Exchange Commission , American Institute of Certified Public Accountants , Financial Accounting Standards Board & Government Accounting Standards Board. The Securities & Exchange Commission technically can issue statements but they recognize the pronouncements of the Financial Accounting Standards Board and Government Accounting Standards Board →

Impact of financial statement essay

Profit and loss statement : it reports all incomes, expenses in order to calculate the profit of company in the period of time. Balance sheet: is a statement which records the asset, liabilities, debt and capital of on organization. The balance sheet is the only statement which applies to a single point in time →

Elasticity essay

Since the U.S.is the largest manufacturer of passenger cars and light trucks in the world, with its output of 11.million units in 2003 accounting for over 20% of world production, this will augment the purchase of new cars this year significantly. Therefore, in a short period of time, quantity demanded is very sensitive to the →

Abstract major challenges of modern competitive organizations and

Tostudy the various dimensions of the 720 degree performance To identify thedifference between the 720 degree performance appraisal system and traditionalperformance appraisal system. Toidentify the need to incorporate the new 720 degree performance appraisal system. Most of the employees and appraisers are not aware of the 720 degree performance appraisal method.

Towards the international accounting standards

It also assists in reporting the economic resources and the changes that have been in the period of reporting. Generally accepted accounting principles are useful and helpful tofinancial statementusers if they will have the following qualities: - Consistence: - The accounting standards must be consistent and the accounting methods applied must be →

Management from those in obanda (2012). the dimensions

Further, Public Procurement Officers should be able tomake use of the possibility to conclude framework agreementswith several economic operators and to organize minicompetitions for parties to the framework agreement as actualprocurement needs arises. ImplementationA review of literature from the Procurement InnovationGroup and Choi Jeong-Wook reveals thatensuring that payments are made on →

The storage’s degree program essay

Point Preview With how apparent business has become immersed in everyday life in the wow RL, it is crucial to understand how business administration works and how this major has a sigh infant impact in keeping the world functioning smoothly through the directing planning, and c irradiation of responsibilities.D. Significance of Subject Today we will →

Smu 1st sem assmnt questions 2010

Fall 2010 Master of Business Administration- MBA Semester 1 MB0041 Financial and Management Accounting - 4 Credits Assignment Set- 1 Note: Each question carries 10 Marks. Answer all the questions. Q. 20 and fixed →

Use of international reporting systems in global trade accounting essay

This has resulted in a non standardization of accounting statements in international finance, trade and banking scenario, and as a result made the true and fair analysis of various types of accounting statements a laborious task. The global accounting community discussed a solution to this for years and the American solution was in the form →

The stock exchange of mauritius accounting essay

The fact that Mauritius was upgraded to the 39th position in 2011 is solely due to the fact that there was a reduction in cost. 9Despite the fact that there are more procedures in Mauritius, it is far easier to obtain a construction permit in Mauritius than in Madagascar.

The frightening potential of hackers disrupting the ballot

The mere suggestion of any type of tampering has already lead to some mistrust amongst both candidates and voters - so evidence of an actual breach could throw the entire system into question. In 2016, the bulk of our entire election process is operated digitally, leaving each step in the process vulnerable to criminal →

The usefulness of accounting estimates for predicting cash flows

With the current move of accounting standard-setters in the U.S.and abroad toward increased fair-value measurement of assets and liabilities, the role of estimates and projections in financial reports will further increase. We ask in this study: what is the effect of the multitude of managerial estimates embedded in accounting data on the →

Corporate tax in the united states essay

However, the deduction cannot exceed 50% of the W-2 wages related to qualified production activities income. AnswerSelected Answer: FalseCorrect Answer: FalseResponse Feedback: For a corporation in 2012, the domestic production activities deduction is equal to 9% of the lower of qualified production activities income or taxable income. Question 71 out of →

Cinnamon hotels annual report

With the resolution of the North-East conflict, Sir Lankan finally has the opportunity to realize its undeniable potential in tourism, and with an improved marketing effort and investment in infrastructure, we believe that the countrytourism industrycan deliver on its promise in the longer term. The Mission " To strive for perfection when providing →

The sunday times). this has caused chaos

The accounting profession has always played a crucial roleto the change and the growth of businesses. The Australian Government has been trying to reduce theemission which caused problems to the accounting profession as they must identifystrategies in terms of budgeting, financial planning and prediction to helpbusinesses adapt to the change of regulations.

A rare success in china – the celanese joint venture essay

Disclaimer: It is against the The Negotiation Experts' principles to offer its services to the tobacco industry. The Celanese case study has been reproduced for the purposes of study only, and is in no way a condonement of the damage the tobacco is causing. This coincided with the Celanese plan to phase out its →

Jp morgan& chase annual report

The increase in the tax burden due to the higher income in 2011 was definitely the result of the lower provision in credit loss in 2011. The provision in 2010 was about twice the provision in 2011, because of the lower interest revenue. Profitability in 2011 was better than the one in →

Accounting rules and laws in puerto rico

In addition the report should bear proper authentication i.e.should be signed by the president or vice-president of the company and the treasure or assistant treasurer. Thefinancial statementsubmitted should be prepared in accordance to the general acceptable accounting principle showing the financial position of the business at the end of the period. The →

The paying and funding of the internet essay

In the year 1998, the Internet Corporation for Assigned Names and Numbers was established as a private and a non profit organization that had the aim of overseeing the progression in the utilization of the internet numbers and names plus protocol related issues that needed oversight. Internet Marketing Many companies are involved in →

Caselet: roughly 20 pieces of clothing per person

The water spending plan decides the range ofproduct to be planted given the water assets accessible toward the start of theseason. The monetary allowance likewise ascertains how to utilize trimcontributions amid the season as water accessibility changes (counting decidingwhen to furrow out yields because of deficient water accessibility). Irrigation scheduling: Irrigationscheduling refers to the timing →

Financial statements essay

Aside from traditional annual reports, interim statements are being prepared by some business enterprises. The financial statements includes the Profit & Loss statement, Balance Sheet and cashflow statements. The Balance Sheet also known as statement of financial position, and statement of condition, reports as of a given point of time the resources of a business →

Horgrens accounting beginners chapters essay sample

Because adjusting entries assure that the balance sheet and income statement are up to date based on the accrual base of accounting and need to balance out the accounts based on when things are actually earned, Starbucks might record adjusting entries for asset accounts including: Cash and cash equivalents Accounts receivable Inventories →

Evaluation on companies’ social accounting

The analysis is based on the " good" principles of social accounting and the accordance to the global standards. And the analysis shows that Corning's sustainability has a better understanding and consideration about the requirement of social accounting and it makes its own evaluation system based on ISO 14001, and build up →

Measurement and evaluation essay

It is a classroom strategy to ascertain assessment in a variety of ways over time to allow them to observe multiple tasks and to collect information about what pupils know, understand and can do. In the table below is an example of a spread sheet of assessment weighting that continuous assessment and then builds up →

International human resources essay

Dowling, Schuler & Welch, 1994 gives definition of IHRM as follows: " IHRM consists of a collection of policies and practices that a multinational enterprise uses to manage local and non-local employees it has in countries other than their home countries. " The integration of more comparative views, approaches and perspectives within IHRM can be useful, →

Middle class americans & the issue of health care essay

The essay will present certain facts and figures based of race when dealing with healthcare to allow for a discussion of how Americans are being treated in this profession. Also, a range of the concept of middle-class American will be brought to the context of the paper such as age, and race within this dynamic →

Foreign exchange hedging at gm essay

The case examines transactional and translational exposures and alternative responses to these exposures by analyzing two specific hedging decisions by General Motors. Describes General Motors' corporate hedging policies, its risk management structure, and how accounting rules impact hedging decisions. Students must evaluate the risks General Motors faces in each situation and consider which hedging strategy →

Financial accounting theory – ball and brown study

Once the relevant information provided by the management on the timely basis, the rational investors could make decision based on the new information. Moreover, there are some differences between the narrow window and the long window, the previous one show the strong relationship between the financial report and the changes →

The accustomed by adam. and for over one,400

And for over one, 400 years, Muslims everywhere the world accept angry against it in prayer.' Al-Bait Al-Ateeq'- addition name of the altar that means the ' The previous House' is visited by Muslims from everywhere the world for the day traveling referred to as as movement, one altogether the 5 pillars of Islam.it's as →

Management information systems essay

In its elementary from, a supply chain consists of three main phases: procurement of raw equipment, processing the equipment into middle and complete supplies, and release of the supplies to the client. This systems process the data to train machines, as well as robots, how to produce the parts and collect the product. 5)What is →

Managerial accounting question answers

Acquire goods at the start of the year, ship them to Japan, and sell them at the end of the year. This will result In large cash flows at the end of the second and third years. The Internal rate of return on this project Is 30 percent and It has a larger →

Accounting information system

" Companies should be held liable for losses sustained in a successful attack made on their AIS by outside sources". Accounting Information System " combines the study and practice of accounting with the design, implementation, and monitoring of information systems". Failureto include basic information security unwittingly creates →

An explanation of the causes and effects of the enron accounting scandals

The Effects of Enron Accounting Scandal on Employees and shareholders When Enron was bankrupt, the most affected people are Enron's workers and shareholders. The United States and the Stock Market Enron accounting scandal helped American improve their knowledge of business and accounting.

The effects of sox on audit firms essay

In the US, the client hires, pays, and fires the auditor and therefore, the culture of the auditors serving at the pleasure of the client still remains. As DeAngelo explained in his article, an important aspect of the loss of auditor independence is that auditors refrain from reporting detected material misstatements in audited →

What manager but i still want to learn

Aside from that, another good reason why I want to become a financial manager is because of the possible amount of satisfaction that can come along with helping someone maintain a successful business by overlooking the company's financial well-being. What I already know about being a financial manager is that their main task is to →

Renal compensation acid base balance health and social care essay

The function of the kidneys in keeping this homeostasis is of import, but is seen as the " 3rd defense mechanism " , the first being the usage of chemical buffers in the organic structure and the 2nd being changes made in take a breathing which changes the pCO2 ( partial force per unit area →

Financial management: application of cost volume profit analysis essay

Commonly Used Cost in Financial ManagementBefore proceeding to the application of Cost Volume Profit Analysis, it is important to gain a little knowledge on the cost behavior and the definition of each cost. In terms of product costing, the type of cost associated to this is the Direct cost and Indirect cost.

Why do significant numbers of american fail to vote?

These include; the understanding of the voting system, poor turnout among young people and that people are happy with what they have. Understanding of the Voting System All Voting systems can be fairly difficult to understand and this includes the very democratic American System. To register they have to attend a government building, and →

Financial accounting and the need for a conceptual framework

The authoritiess have realized the essentialness to better the supervising, ordinance and transparence of fiscal systems under the forces of fiscal globalisation. [ 1 ] Since the origin, the FASB has recognized the importance of aims of fiscal statements based on different fiscal criterions and the demand for a coherent system of interconnected aims →

Accounting system insights

Today, the value of information assets for some business exceeds the value of other assets, such as land and buildings What is the role of the accounting system within the larger enterprise system? * The accounting system ps the entire value chain of an enterprise, tracking transaction information from the purchase of items from vendors →

Working in forensic team accounting essay

One of the important decisions, usually, is the extent to which the forensic accounting investigators can work with and trust on the work of others precisely, the internal and external auditors. The audit firm's knowledge about a company's areas of risk, documentation, business processes, systems, and staffs can help the investigative team to start quickly. →

Accounting’s positivistic tendencies

These set of tutorial activities extending till the end of the session, are intended to take you through a learning journey of exploration and development. They have been specifically designed to incorporate not only a real-life perspective to your university learning but also to further enhance graduate capabilities such as your ability to engage in →

Kanthal – accounting

The primarymotivationbehind developing a new system was driven by the company's strategy to achieve higher growth and profitability without having to acquire additional sales and administration resources to handle the growth in volume. Mr. Other costs such as materials, wages, and variable and fixed processing were also allocated based on a fixed percentage →

When hard work has paid off for you

I was happy for the hard work I had put forth. I realized that I could get a scholarship because of all of the hard work that I had done on an off the field.

Air cargo article critique

In addition to the source cited here, this article can be found in a variety of publications and sources includingGoogleFinance, since China Airlines is a publicly traded company. The barrels were kept in a warehouse from February 23rd to February 26th when the airline made →

Ib chemistry summary- by paul li & silvia riggioni

Halogens and Halides o Halides are the ions of the Halogens o The more electronegative the halogen elements are, the more able they are to pull the electron off the halide ions which are lower in the group than themselves.E.g. There is a large increase in the energy as a new shell of electrons is →

Teaching statement for assistant professor position application

As their professor for this project, I make sure that students stay on task and that they are producing the results necessary for the project. Prior to my work at Cornell University, I was a Postdoctoral Fellow at Free University in Berlin, Germany. Many students have said that I am a very approachable professor in →

Ultraviolet light – lab report example

However, based on the effects of global warming, the penetration of the UV-B radiation through the ozone facilitates sunburn on human skin. The discovery of ultraviolet light owes to the scientific research by John Ritter of 1801 which showed that in the presence of ultraviolet light, blue photographic paper would turn black. Since most stars →

Coursework example

Following the flow of air from C as result of the Pascal's principle and forces the water in vessel or Basin B to move up the hose connecting B with A. Air in basin B and C is compressed and drives the water to shoot from the upper basin thus resulting in a continuous movement →

Aircraft drawings

It shows the relationship that exists in various parts of the drawing. The drawing of Fokker IIV aircraft also has an installation drawing section. Installation section is the last in the working drawing of the aircraft.

The simple pendulum lab

Objective The objective of this experiment is to examine the simple harmonic motion and to determine the value of the acceleration due to gravity from the analysis of the period of the simple pendulum.[1] Background There are three equations that will be used to calculate the period of motion of the simple →

Important components of word processing software

Features like different font sizes and the ability to change the color that a phrase is displayed in, grant the user an avenue to express different emphasis on certain phrases with greater ease. Also this can help to organize and make the general reading of a paper more easy on the reader. By using a →

Newton’s laws of motion

Newton's second law of motion can be formally stated as follows: The acceleration of an object as produced by a net force is directly proportional to the magnitude of the net force, in the same direction as the net force, and inversely proportional to the mass of the object. The acceleration is directly proportional to →

Renewable and nonrenewable energy sources

The alternative, renewable energy sources serve as a great source of energy; however, they also bear challenges in their usage. One serious challenge facing the wind as a form of energy source is its lack of adequate power to turn the turbines.

Research jupiter’s moon europa

There are a number of characteristics of Jupiter's moon Europa which appear to be very similar to those of Earth. Scientists believe, therefore, that Europa may possibly have the necessary qualities to support life, although so far there has been no way of investigating this in order to obtain any certainty one way or the →

Follow these 5 steps

For example, for a +1 ion, subtract one electron, and for a -2 ion add two electrons to the total count.(For more information about how to count the number of valence electrons per atom, see the related questions link to the left of this answer).-Step 2: Determine which atom is the central atom and join →

The development of the atomic theory essay

Democratic was said to have excelled in all the branches of knowledge." His name was associated with the first exposition of the atomic theory of matter, according to which all matter is composed of single, indivisible atoms exactly alike qualitatively.His theory was different room the theory of early philosophers, who believed that matter was composed →

Telescopes

It has an objective lens in the front which serves the function of generating an upside-down image of the thing that is being viewed through the telescope. Both eye lens and field lens are present in the eye piece of the telescope.

A report on experiment (mud density test)

G, lb/ft3, psi/100ft for M1. Sample 2: Using the weigh balance, I measured 10g of barite. I added 10g of barite to the 35g of bentonite and 350ml of water I put it into mixer to mixed to get a homogenous mixture. I poured homogenous sample 2 into the cup until it was full. →

Decarbonizing electricity

The viability of using wind power as a clean source of energy is that it involves the conversion of wind energy into electricity without intermittent conversion of energy into states that pollute the environment with green house gasses. The wind energy or power is available in the central plains of US which has the most →

Soda bottle rocket

Soda bottle rocket Purpose The students will investigate the effect of the rocket length upon the distance of flight. The force of the rocket pushing on these gases is the action force.

Initiatives hotel owners can focus to prevent environmental impacts

That is why we believe it's important to turn to every aspect of a business and establish how it can be greener". There are the things which can be done to reduce the effects and become sustainable in housekeeping department they are listed below: Need to apply upgrade energy saving technology: In the current context →

The striking issues that gave light to richard wright’s

It does not only come in handy especially in narrative anecdotes but it also serves as a " by hook or by crook" schema in the aide of social and political instances in the contemporary society. Numerous scholars even reprimanded Wright's works as to be a mere social document rather than that of a novel →

Types of thermometer

Gas thermometer A gas thermometer measures temperature by the variation in volume or pressure of a gas. One common apparatus is a constant volume thermometer. The bulb is filled with a gas such that the volume of the gas in the bulb remains constant.

Essays on sound and vision

The following points need to be addressed with regard to each film: how the music in the title sequence coincides with the visuals (i.e.how the sequence works on its own); what kind of role the music plays; how this can be interpreted in terms of its effects on audience expectation and manipulation; and finally how →

The specific heat capacity of aluminium essay sample

Aim: The aim of my investigation is to determine the specific heat capacity of aluminium. Theory: Specific heat capacity is the amount of energy required to raise the temperature of 1kg of mass by 1degree Celsius.In order to calculate the specific heat capacity heat capacity of aluminium I →

Metallography essay

The parent metal in this zone was heated to the thaw point followed by chilling procedure.* The grain growing zone is right adjacent to the merger zone. Widmanstatten ferrite and pearlite are found in this part.* The grain polish zone is following to the grain growing zone.

Hooks law – lab report example

We will determine the spring constant, k , (K which is the stiffness of the spring), for an individual spring using both Hookes Law and the properties of an oscillating spring system. Apparatus 2 Extension Springs Compression spring Load to be used for long springs 2 Long Screws 2 →

Physics and rock climbing essay example

At the top of the rock, the kinetic energy of the climber is zero while his potential energy is maximum. The kinetic energy of a climber in the course of climbing is used to overcome gravity. It is essentially the ratio of the distance between the climber and the ground and the length of the →

Process design

I have created a proposal package that will address the new process design that focuses on all phases of manufacturing the electric fans from determining the number of parts and components to the materials needed in production. The present process of the Riordan Manufacturing electric fans is located primarily at the China plant.

Market equilibration process paper

An important characteristic of demand indicates that as price falls, the quantity demanded rises and as the price increases, the quantity demanded falls. The relationship between the price and quantity demanded is called an inverse relationship and this is what Economists call the law of demand. In conclusion, this paper described the concepts →

Temperature and equilibrium virtual lab

According to CDC, when under a hurricane watch, the following can be done in preparation: People should learn about emergency plans, warning signals evacuation routes and locations of emergency shelters. People should identify potential hazards and know how to secure or protect them before the hurricane strikes. Homes should acquire fire extinguishers. Having post emergency →

A glorious life of einstein

Albert Einstein had a passion for inquiry that eventually led him to develop the special and general theories of relativity. Einstein was not considered smart since the day he was born; during his childhood he was a slow learner to speak. Something deeply hidden had to be behind things".-Albert Einstein. At the age 16 Einstein →