Genuine Essay Examples

Macroeconomics unit 4 assignment lane litton 7-1-11

As a medium of exchange it is willingly accepted for the payment of products and services. It is durable, and has the ability to retain value over a period of time.

Mis 535 project proposal

The problem with a manually system is that its more prone to errors, possibility of more frequent tax audits with a wider scope, filing cabinets full of paper returns and dozens of spreadsheets to get the data needed, and manual process increases the time needed to complete filing. The signing of the return, cutting of →

Taxation and e-commerce essay sample

The taxation of e-commerce is a complicated and serious problem facing today's governments: the need to balance government's need for revenue with the need to facilitate global commerce." If the UK is to thrive in the future, to succeed in competitive markets and to enjoy better and better services, all of us need to be →

Sin tax bill essay sample

96 billion during the first year of implementation. In his speech, the President said that the new law was an early Christmas gift for the Filipinos as its revenues will be used to expand the government's healthcare program and will be spent for tobacco farmers' livelihood. " Sa araw pong ito, nilagdaan natin, sa →

Irs scandal

The event that I would like to discuss is the current IRS scandal, who's to blame, the governments positions, and who it affects. The original law passed by Congress states that sect: 501 organizations must be " exclusively" devoted to charitable, educational or recreational purposes. With →

Personal income tax system in malaysia

The tax will be imposed to the resident and non-resident individual in different ways. The resident individual will subject to income tax derived from Malaysia and income received in Malaysia for outside Malaysia whereas non-resident individual will be subject to income tax accruing in or derived from Malaysia. A person who is →

An introduction to taxation in india essay sample

A person by whom any tax or any other sum of money is payable under the Act every person in respect of whom any proceeding under this Act has been taken either for the assessment of the amount of his income or of the income of any other person →

Aspects of microeconomics and macroeconomics

In this case the demand of organic food and drink has fallen sharply, and the main influence for fallen on demand for those products are: price; income; the price of substitute goods; the price of complements; taste; demographic factors; advertising and expectations. The opportunity cost of something is what you give up to get it. →

Applied microeconomics introduction assignment

Assessing causality: simple framework: iii= wily Notice: 0 this is a model: we expect that x y ix we observe ye e Ay ii , y IL C] 0 effect is at the individual level, interest in aggregates. In the example above, we would say, e.G., that x is heavier than y, since x weighs →

Free essay on microeconomics common assessment

Fossil fuels are likely to remain the predominant source of energy resources for the next decades, but technological advancements and the development of alternative sources of energy will play a significant in the consumption patterns of energy. According to the latest World Energy Outlook report, the global demand for oil will increase from 87 million →

Microeconomics

Fixed and Variable costs Fixed costs of owning an automobile are the costs that do not vary with mileage while the costs that vary with mileage are referred to as variable costs. Fuel, food at stops, amount of traffic on the road, are the variable costs to be considered for travelling by car while car →

Microeconomics

In order to make up for the loss incurred the bank has to pass forward the effect of this incident to its other customers which are charged higher interest rates on their future loans and their current money deposits receive a lower interest rate return. The money supply of the banks is also diminished due →

Demand and supply in macroeconomics and microeconomics

According to the law of demand and supply, the higher of a product's price the more suppliers will produce and the less people will buy. Because of that, the market price is changes.( Investopedia news and articles, copyright 2010 ) In such a case, the quantity supplied is greater than the quantity demanded and there →

Pindyck microeconomics study guide assignment

The real-world applications are intended to show students the relevance of supply and demand analysis, and you may find it helpful to refer to these examples during class. One of the most common problems students have in supply/demand analysis is confusion between a movement along a supply or demand curve and a shift in the →

Microeconomics basic concepts assignment

3 Income Effect The Income Effect states that as prices increase and with the same amount of income, consumers are able to buy less Of a good as their real income has fallen thus, this would result in the consumers' ability to buy air tickets to drop and thus causing the quantity demanded for air →

The differences between macroeconomics and microeconomics economics essay

There's also the opportunity cost of deciding not to work that is the lost wages foregone Difference between Macroeconomics and Microeconomics: Microeconomics and macroeconomics are the two major categories of economics: Microeconomics- examines the behaviour of individual economic entities: firms and consumers regarding the allocation of resources and prices of goods and services. So →

Microeconomics: minimum wage will cause unemployment and inflation essay sample

Datuk Seri Najib Razak announced on Monday a base wage of RM900 for the peninsula and RM800 in Sabah and Sarawak with a grace period of six months, or doubles that for micro-enterprises." When employers refuse to hire at the minimum wage, desperate workers will look to the black market and agree to take less →

Microeconomic explanations for fertility trends

The investigation focuses on the role of female education in influencing the three key determinants of fertility: demand for children, supply of children, and the cost of fertility control measures. Theories Much of the theoretical work on the relationship between women's education and fertility stems from Becker's model of the demand for children. The →

Microeconomic essay

A free market economy is based on supply and demand so there is no extortion or monopoly. The institution of the market is based on the principle of price determined by the interaction of the forces of the market. Besides that, free market ultimately leads to better products as the market is highly →

Microeconomics and global warming assignment

If the government however is to intervene in this market and pay the extra money to consumers that the positive price Quantity Us ply ODL private benefit Figure 1. In this case a tax will be a carbon price that the government stipulates and according to Dimmitt Singles, '...

Supply and demand – microeconomics assignment

California is one of the largest states in the USA in population and land. An article on Gasoline Supply and Demand by Reuters on August 28, 2006 discusses the price increases due to supply and demand of petroleum in the United States. Due to the way Americans are used to living their lives and their →

Microeconomics essay example

For each good, explain the following point List of Goods: A cup of coffee at acoffee shop, Public Good, the private market should provide this good B City fire protection, Public Good, government should provide this good C Polar bears in the Arctic, Common Resource, this characteristics of the good would make it difficult to →

Microeconomics of competitiveness – california wine cluster assignment

The wine Institute, a trade association of 48 California wineries, was founded in 1934 in San Francisco to help re-invigorate the lobbying at the state and federal levels. By the sass, Australia had established it self as a cost competitive producer of high quality wines, with 3, 000 growers and 1 , OHO 3 Relative →

Microeconomics reforms assignment

The basic mechanism of microeconomic reform is to reduce government intervention in product and actor markets (the capital or financial market and the labor market) in ways designed to increase the degree of competition in those markets. Microeconomic reform has been a major focus of the Federal government since the asses because Of the →

Essay on microeconomics

This move is aimed at reducing the production costs as possible. According to the cost-of-production theory of value, the price of a commodity depends on the sum of the costs of the resources that were used in the production of the product. Due to monopoly of the European market and the company business model, which →

Microeconomics short notes assignment

This Is the use of economics to describe the actively which are happening In the world It Is also called " what Is" or " descriptive" Normative economics This is the use of economics to recommend changes. It means advancing on how things " shout be" It is also called prescriptive analysis The market →

Eco201: microeconomics-mod 4 cbt

Therefore, the company will be able to maintain a positive operational cash flow and higher profitability at all times. CPP is used in keeping the prices of raw materials down but there is a risk that the winning bidder had intentionally dropped down the prices way below the break-even point just to win the business →

Microeconomics assignment

No economies of scale: increase in output has not effect on the AC, so the curve is flat and AC is constant Economies of scale: property of a cost function whereby the average cost of production falls as output expands Discomposes of scale: property of cost function whereby there are cost of production rises →

Microeconomics: supply and demand assignment

Recently the prices of onions go up in the retail market not only Deeds onion but also Indian onion. 45 a keg and Indian onion at TX.

Economics divided into microeconomics and macroeconomics economics essay

Therefore, scarcity means people cannot have anything they want because resources are limited, and it sum up with choice is the basic problem of economic. b) The concept of opportunity cost is the central theme of the study of Economics and means there is a trade off, also help us to improve the decision-making skill. →

The supply and demand model in microeconomics – essay

Microeconomics is a branch of economics that leads researches upon the issue of how the individual, the household or the companies making decisions to allocate limited resources.Microeconomics tends to explain and ascertain how these decisions and behaviors affect the relationship of supply and demand for goods or services, which ultimately impacts prices, and also →

Macroeconomics and microeconomics explained essay

Macroeconomics and microeconomics forms the two major important studies within the branch of economics that are both essential in sustaining the overall growth and standard of the economy. Whereas microeconomics tends to focus on smaller business sectors, macroeconomics focuses on the larger income of a country. Macroeconomics is defined as the study of the →

Microeconomics of competitiveness – california wine cluster assignment

The wine Institute, a trade association of 48 California wineries, was founded in 1 934 in San Francisco to help re-invigorate the lobbying at the state and federal levels. The National Institute of Agronomic Research was known for its work in both viticulture and oenology. The French government took an active role in the wine →

Microeconomics: economic rent, profit payments and interest

Similarly, Country A has comparative advantage in producing computers as it will only have to forgo 2 calculators for producing 1 computer, whereas country B will have to forego 4 calculators for producing 1 computer. b) It is imperative for the both countries to engage in trade, if they are to benefit their population and →

Microeconomics

65 1 = $ 1/ 0. 65 for the US dollar indicating the depreciation of US dollar in terms of Euro and hence signalling inflation in the US market.

Microeconomics

The Circular Flow Diagram Circular flow model attempts to explain the circulation of income between households and firms as well as the link between money and resources. The households in turn spend the money paid to them by firms in the form of wages and salaries to purchase finished products from firms.

Essay on microeconomic

This is influenced by the need of customers and how services are provided to them through the competitors, marketing intermediaries, and suppliers within the marketplace.1. Customer Eurasia provides to its customers the basic flight carrier service and carry the customer 's purpose of traveling between different destinations, but at a lowest fare mongo →

Microeconomics

Some of the barriers of entry include: economies of scale- in this case, the incumbents in the market have already exploited the economies of scale to deter new entrants.Network effects-this is the effect of great number of people using a specific good in the market. Oligopolies have concentration ratios that measure the proportion →

Microeconomics

The United States is one of more renounce members of the G8, a nation that even though its people live in good prosperity the rich control over 90% of the internal wealth of the United States, while the rest work hard everyday to provide good shelter, medicine, food and education to its family nucleus. The →

Strategic management essay sample

Demonstrate how you would assess personal and professional skills required to achieve strategic goals: -Demonstrate how you would use appropriate methods to evaluate personal skills required to achieve strategic goals -Explain how you would apply techniques to assess the professional skills required to support the strategic direction of the organization In →

Strategic planning and implementation of tesco marketing essay

Some recommendation has been included in the report and at the final part of the assignment deals with the implementation plan carry out the identified strategies and the monitoring & evaluation based on the recommendation COMPANY BACKGROUND Tesco is one of the largest food retailers of the world. It is an aspiration around →

Strategic management: sony – change of ceo essay sample

Howard wants every Sony employees to understand their roles and shared responsibility to make sure the company will not be resulted in hostile acquisition. Introduction Sony, whose core business is the manufacturing of electronics consumer goods, currently oversees many subsidiaries and affiliates that are responsible for particular business sectors such as movies, →

Greenland rail company: strategic planning and management

Here is the list of such tools: Is the strategic planning checked or analyzed on the concept of ' SWOT' analysis? Are the strategy and the strategic planning documented? Is there any internal audit or the check list for the cross check of actions with the planning? Is there any effective policy and method of →

Business process reengineering

Students will fill the web based application form accessible through those kiosks and if they require any assistance, couple of Helpdesk personnel will be there to assist them, moreover there will be extensive help available on the application it self by clicking the help link available in front of every field to be filled.

The role of strategic planning in organizations

The management of the company work, regulation of its actions, deciding the proper strategy for future, and successful implementation and evaluation of all the strategy comes under the process of Strategic Management. The customer satisfaction and role of organization towards the society greatly ensure the company well running. Strategic Planning is the process of assessing →

Managing activies to achieve results in business processes

The purpose of the organization is set out in a mission statement. ' To be the leading global mining company through the operational excellence of world class assets in the most attractive commodities and a resolute commitment to safe and sustainable mining.' In 2008 there was a downturn in world economic activity. Sustainable development involves using →

Hammer and champy – business process reengineering

Specialization was the state-of-theart method to improve efficiency given the technology of the time. In the early 1900's, Henri Fayol originated the concept of reengineering: To conduct the undertaking toward its objectives by seeking to derive optimum advantage from all available resources. Although the technological resources of our era have changed, the concept still holds. →

Business process reengineering essay

BPR is not about slow and steady improvement it's about radical, dramatic changes to the framework and culture of a business. Many executives have voided the BPR approach for fear of causing disruption and disorder in a company.

Argument for the importance of strategic planning business essay

This paper creates a mission statement for the organization that will be essential to the success of organization and also examines the vision statement in order to supporting to the mission of organization. The organizational mission statement was to identify the products and services and also to describe the geographical location of operation in an →

Human resources and strategic planning at kfc

In main, the human resource strategy must desire to detain the public factor of what a company are the expectancy to reach in the average to extensive phrase. 1: Understand how the HR plan supports the strategic objectives: What is strategic planning? Strategic planning is an organization instrument, phase. The employment procedures inform us how →

Strategic planning goals for sony inc

However, even with strategical and structure change, the Sony spirit of innovation should remain intact because that is what made Sony grow and would make it stay strong. Task 1: Sony Corporation is the electronic business unit and the parent company of the Sony group; it is engaged in its business through eight operating segments →

Financial control through strategic planning in organizations accounting essay

Finance is life blood of every organization in the world if organization has insufficient finance to run their operations they could not survive long term. Enterprise resource planning consists of lots of information system within the organization, for instance management information system, human resource information system, accounting and finance information system, the size of ERP →

Quality and patient safety in healthcare strategic planning

A benefit of this group will also be the collection, analysis, and aggregation of patient safety data to develop insights into practical methods to improve quality and safety. Patient care should decrease risks and harm to users and providers, avoiding injuries, and reducing errors. With the primary responsibilities will be to organize and plan all →

Strategic planning with the hoshin

Strategic planning is the forecasting of the character and ways of development of the macro-system, tendencies of the industry development and their impact on the enterprise, its perspectives and stages of development, and that is determination of the business strategy for the enterprise. Operations Strategy, being the combination of the philosophical and operational levels of →

Strategic planning and implementation and strategic marketing management

They are; the type of goods and services the organisation is going to produce, the amount of risk the organisation can take, about its customers, method of financing etc. It is very important for Wipro Technologies to plan its marketing strategy. Technological: This gives details about the emerging technologies in the markets and it will →

Core elements in business process managment

INSTRUCTIONS | The purpose of the Learner's Log Book is to document the achievements of the learner in a central repository that will be considered as evidence on the effectiveness of the learning process. After filling the information in the template they need to e-mail it back to the e-Tutor.e-Tutor will then comments →

Business process engineering

Organisations are then pushed towards seeking a number of managerial and engineering techniques so as to enable them to be more agile to change. Definition and scope of Business Process Engineering BPE is the process of identifying, evaluating and engineering the business process so as to improve on →

Effect of business process reengineering factors on organizational performance

This study is aim at exploring possible relationships among the factors of business process reengineering, and test a model that show the effect of BPR factors on firm performance with the moderating effect of IT capability on the causal relationship between the BPR factors and organizational performance of banks in Nigeria. T skill/knowledge and IT →

Growth and strategic planning for entrepreneurship commerce essay

Strategy is direction 's program and actions for forming resources and accomplishments taking into consideration the menaces & A ; chances in the environment to accomplish the mission, vision and aims of the concern to set up a sustainable competitory place.( Chell, Haworth & A ; Brearley 1991 ) Strategy involves a series of related →

Business process integration

This paper will briefly discuss the structure of this company, its products and services, and the relative benefits of various business sizes or scales. Products and Services SAP mainly deals with software development for industry applications. The article is about the application of business software to consolidate resources into a web-based platform and enhance →

Strategic planning process assignment

Components of a Strategic Planning Process The first step in the strategic planning process is to address the questions " Where are we? " and " What do we have to work with? " Examination of recent history and changing contexts of the state, organization, program, or sub-program allows participants to assess →

Study about business process reengineering business essay

BPR shows the power of the information system and information technology to the decision making because through the information system and information technology the BPR reach the effective position. By using the customer strategy the IS gets the information out of the organization how the product of the company is running through the market and →

The fall and rise of strategic planning essay sample

Therefore, if the former implies setting goals, establishing steps for their achievement and anticipating the results of the operations implemented, the latter is founded on intuition and creativity as the two major ingredients that are capable of bringing " the wind of change" to an organization. At the end of the algorithm, planners compare the →

Business process management

Managers supervise process by monitoring the quality of the software products and the processes that produce them. At this level The process is defined and standards are defined for both engineering and management processes..

Strategic planning

In the flourishing stage of economy rising level of people's standard of living may result to grow the business of Tesco, and Marks & Spencer. Social factor: Inspiration, outlook and activity are considered as the foundation of the progress of the society in relation to the human affairs. There are some factors →

Free healthcare provider and faith diversity essay sample

In the nursing profession, religious traditions are complex because it is not easy to predict the understanding of family members and patients regarding their application in healthcare context. An emerging paradigm for the investigation of spirituality in nursing.

Buddhism in countries

But no sooner did he realize the emptiness of his life; he renounced his pompous and pampered lifestyle and opted to embark on a journey to the ultimate destination to seek truth, enlightenment, and cycle of rebirths. Glenn Wallis cites a light philosophical insight on the teachings →

Critical thinking essay: buddhism worldview

How would your selected worldview answer these questions? The belief that Buddhists carry is that God and the universe are one in the same and that there is no existence of a " creator" because according to the religion, everything that exists has always existed. According to the book, " What is a Biblical Worldview" →

Good essay on manjusri: the gentle glory

He is the representation of the wisdom of prajna which is closedly related to the Madhyamika School of Buddhism which was founded by the Indian monk named Nagarjuna in the 2nd century. His name is first stated in the first lines of the Mahayana scriptures and are as follows: " He is revered →

Buddhism& religion

As I learned more about Buddhism, I realized it is not an organized religion; more of a way of thinking. As Keown once said, " Problems of the kind just mentioned confront us as soon as we try to define what Buddhism is. In Buddhism, you are welcome to come →

Religious views on the fur and ivory trade essay sample

They also believe in metta which states that loving kindness should extend to all living things, hence supporting the fur and ivory trade would be wrong because it does not tend to treat animals fairly and not cause harm. The Dhammapada states " All living things fear being put to death- let no one kill →

Essay on hinduism and buddhism

Many religions hold very similar values, just different in different contexts. Area and Culture of Origin The Hinduism is the third largest religion in the world. Hinduism is practiced worldwide but the heart of the religion originated from the Indian continent.

Example of critical thinking on human nature-buddhism religion

Buddhism focuses on the fact that goodness conduces to happiness and welfare of human beings. In this case, the doctrine of Buddha asserts that all human beings are the same to Buddha in nature.

Good essay on formations: the buddha and his dharma

On the apex of the hierarchy was priest or Brahmans.' The priests, or brahmanas occupied an elite position in this early, village-based society' While telling the reason of the highest position of Brahmin Berkwitz states, ' they were the ones who recited and preserved the →

Buddhism – continuity, change, globalisation essay sample

Buddha had taught tolerance and encouraged Buddhists to help and teach other people, though the Nan Tien Temple did not quite display this belief. I feel that, from my personal experience that Buddhism has not had a great impact on the wider society. Buddhism is, of course, a significant religion throughout the →

The dharmas buddhism practice essay sample

The Three Jewels are: The Buddha, meaning the fully enlightened one. The Dharma, are the teachings expounded by the Buddha. The Sangha, is the monastic order of Buddhism that practice the Dharma. The Buddha Going for Refuge to the Buddha means seeing him as your ultimate teacher and leader also as a spiritual example. This →

Buddhism: a spiritual experience essay examples

The trip was intentionally a visit to a friend, but somehow I found myself in a center of one of the most profound and oldest religion in the world. Basically the Hall us used as the main prayer Hall in the community while the traditions and rituals are being held in other part of the →

The nature of truth critical thinking example

Ultimately, the truth put forth by the Buddha is _____________________ when compared to that of Descartes and Plato. As with much of Buddhism, the notion of truth is highly personal and highly internalized. These tenets include the truth of suffering, the truth of the cause of suffering, the truth of the end of suffering, and →

Example of essay on siddhartha

Siddhartha realized that his soul or the Atman and the universal spirit were the same and that meditation with chanting of the Om aided the union of these two. With the blessings of the senior Samana and with diverse views about the authenticity of another spiritual teacher, both the friends decided to meet Buddha. Gotama →

Confucianism in china and hinduism in india essay sample

Hinduism was a religion of the ancient world, as it also is in the present world, and held beliefs in hundreds of different deities. Brahmins were priests and people of religion in society, and were so high in the caste system that they would not even eat food that was considered to be polluted.

Dbq response spread of buddhism in china

Document one does not really state a response to the spread of Buddhism in China. This document is just three of the four noble truths that the Buddha preached. One of the documents was summarizing the fourth noble truth that the Buddha preached, but it also explained the goal of Buddhism.

Example of buddhism worksheet essay

Dukkha, on the other hand, cites that nothing existing in the physical world can guarantee lasting satisfaction. Anatta, the third characteristic cites suffering as an important and unavoidable element of existence which surfaces from clinging to inconstant and impermanent things. The four Noble Truths in the Buddhist tradition explain the nature →

Genesis story essay examples

According to the story, the queen's son was later referred to as the ' enlightened one'. In my view, the Buddhist story of creation is somehow similar to the Christian story of the birth of Jesus. In my view, the Christian's version of creation, seems to give more detail about the origin of the world →

“ways of seeing” first paper assignment: visual analysis essay by dang mai trang

Based on how carefully and significantly the tree is depicted, how the composition of the carving revolves around it and how the content in the carving celebrates it, the tree - representing the Buddha - stands out to be the main subject in the relief. The pedestal for offering, the triratana and the bodhi tree →

Critical thinking assignment: buddhism

The question of Origin- Those who follow Buddhism have faith that the universe and god are one and the same.Buddhist turn to the teachings of Siddhartha Gautama also known as Buddha to live correct and at death escape the course of karma. The question of origin- Christians believe God is the creator of the universe →

Free essay about hinduism versus buddhism

From his background, the differences and similarities arise. The differences and similarities between Hinduism and Buddhism are manifest in their practices and origins. Hindus believe in Atman, roughly the individual soul, and Brahman, who is the creator of all, while Buddhists believe in finding the " Anatman", the not soul thus they do not believe →

Accounts of the life of the buddha are just fiction essay sample

Most of the accounts of his life are very similar and only alter in certain aspects of the tale and not in the main structure of the story. This is very similar to the stories told in the bible about the conception of Christ and the development of Christianity.

Example of essay on hinduism

Through the hymn book, Agni is requested to burn the corpse of the dead and ensure that it is disposed of promptly to the land of the dead. The Agni call explains why globally, the Hinduism devotees are practicing crematory. The Beneficial Effects of Drinking Soma The identity and utilization of the plant →

Museum visit essay examples

It describes that it as the distance from the tip of the thumb of the outspread hand to the tip of the corresponding middle finger. The Buddha had many powers in the Asian community. Some artists believe that the image is a representation of a heavenly body as expressed in the " lines of the →

Good soldiers essay

In response to these texts, what question or questions do you have about the causes and consequences of force in contemporary life, particularly in war? For our first major essay, pursue a line of inquiry that explores the problem of hysterical violence, particularly as it relates to our course texts. Ultimately, you a →

Marine corps issui essay sample

His character presents people with a false intuition of being tough and hardcore but within him, he is really crying out for help to deal with the unfortunate moments that he endured. Although Johnny's dad is a disciplined army soldier, he also displays a emotional and sensitive side to him. His dad's decision of →

History of the army grooming standard essay sample

This powdered and dried technique was done with a mixture of flour and animal fat, and then tied in a pigtail or queue. In the late 1700s and early 1800s cavalrymen preferred a clubbed hairstyle in which they gathered their hair at the back of the neck and tied it in a firm bundle, →

Free essay on pakistani-indian conflict

In this theory, Marx argued that society was a two-class system whereby the bourgeoisie, the owners of the means of production dominated the proletariat who are the workers creating a class difference due to the absence or presence of a lot of personal property. The Dynamics of Conflict: A Guide to Engagement and Intervention.

Blacks in the military

Just like the rise of a black man in the society did not happen over night, his status and entrance into the military services also took decades to create a non-segregated military of the contemporary America. The participation of blacks in the U.S.military is a path with →

Good war and occupation: the changes in peoples views on occupation essay example

Knowing that in battle, the other side of the army feels the same way and understands the concept of their job in the same manner, they too are expected to become more involved in accepting their role as the enders of the lives of their enemies. Question is, is it ethically right to have to →

Reflection essay on soldier`s home

Like bacon his heart has been hardened by what he had seen in World War I and he knew he must get far away from his parents to be able to get his life back in order. Harold Krebs after graduating from a Methodist college in Kansas enlisted in the Marines in 1917 and did →