Tuesday, August 25, 2020
Business Ethics Assignment Example | Topics and Well Written Essays - 1000 words - 2
Business Ethics - Assignment Example Moral rights can be characterized as right of any imaginative craftsman or creator to ensure proprietorship or honesty of their individual work. It was presented by the Copyright Act in the year 1968 and manages insurance of work given to its makers. Human right then again is a correct that has a place with each person. These are standards or good rules that depict explicit human conduct principles and are ensured on a persistent premise as lawful rights in universal and national law (Oââ¬â¢Sullivan, Smith and Esposito, 2012). All these four variables are between related and point towards a similar objective. A right, lawful right, moral right and human right depend on the idea of morals. This is the factor which ties all the four components. All the four viewpoints guides human conduct and is a structure of ethics and qualities. It can likewise be expressed that morals inside an individual is shaped based on these components. A privilege can be expressed as a qualification that is treated with a specific goal in mind. There are sure qualities that characterize moral rights with the way things are normal, equivalent and basic. It has the qualities of being normal as it is found and not made by a person. This is frequently viewed as good authenticity. Moral rights can likewise be expressed as equivalent and this factor separates this privilege from the rest. Uniformity in this correct alludes to no such separation being done at the hour of appropriation of this privilege among people. The other trademark that characterizes moral rights is the factor of natural. This factor expresses that ethical rights can't be detracted from a person without their assent. Anyway these ethical rights can be willfully given up by a person. These attributes expresses that so as to characterize an ethical right it is significant that ownership measure are examined well by a person. The standards ought to be significant and lin ed up with the good
Saturday, August 22, 2020
Research Essay - IASB Framework And Liabilities
Question: 1. Concerning the above statementdescribewhat you comprehend by the term liabilities and how they are estimated. 2. Discussliabilities and the issues of estimation with regards to the present IASB system. 3. Select an organization from the Australian Securities Exchange site and download the 2014annual report. Assess the categorisation and treatment of liabilities in the yearly report. 4. Remark on the connection between the measurementof liabilities and choice valuable data with models from your chose yearly report. Answer: Unique The examination subject of the meaning of liabilities and their estimation with respect to an ASX recorded organization Myers Holdings Limited has been introduced to us for the Summer Semester 14-15. In this, the whole task has been isolated into four unique segments, wherein the initial segment of the task takes into account the need of understanding the meaning of liabilities as introduced by the Australian Accounting Research Foundation (PSASB and AASB 1998). The second piece of the task manages the point by point conversation about liabilities and the current issues with its estimation, with worry to the current IASB system (Bullen, Johnson and Crook 2005). As we go on further into the investigation of this paper, we see that the third piece of the task totally takes into being the characterization and treatment of liabilities from any organization recorded in the Australian Securities Exchange (ASX). We have chosen the organization of Myers Holdings Limited (Read as MYR on ASX) for the investigation of the characterization and treatment of liabilities from the downloaded report of 2014 (ASX 2014). The fourth and the last piece of the task spin around the connections between estimation of liabilities and choice helpful data alongside chose models from the 2014 Annual Report of the Myers Holdings Limited. By and large, the task endeavors at conveying the idea of liabilities, their estimation, introduction and utility for the key officials of any organization in settling and finishing up choices about critical business activities. The peruser goes to the gathered information on what are liabilities according to the Australian Accounting Research Foundation, and by what means can the applicable information on estimation be utilized to the comprehension of the realities referenced in the 2014 Annual Report of Myers Holdings Limited. Presentation Myer Holdings Limited has been into activities for over 100 years in Australia, into the style, design and way of life items. It is supposed to be the biggest departmental store in the whole sub-mainland of Australia and is said to have produced an astounding $3.1 billion turnover in 2014, and is the biggest departmental retail chain across Australia with more than 68 retail outlets and the latest endeavor into the computerized and portable stages with the transformation in web. 11 center items are offered under the umbrella of this brand, which incorporate any semblance of menswear, ladies wear, way of life items, etc. The order and treatment of liabilities in the 2014 monetary record of the Myer Holdings company has additionally been investigated in this, and a little clarification given for the equivalent. The meaning of liabilities and count of liabilities are critical in the comprehension of the business choices which Myer attempts for undertaking right business choices. Certain issues with estimation of liabilities with the setting to the IASB system, which is still under the production of gauges from the 1989 structure it had made at first. At last, the foundation of the connection between the estimation of obligation and the business dynamic has been taken in thus. Body (1) In the most least complex of definitions, liabilities allude to the future penances of monetary advantages that is necessarily committed on the concerned element to different elements in a similar business line, as a result of any past business exchange or past occasions (PSASB and AASB 1998). The Public Sector Accounting Standards Board (PSASB) of the Australian Accounting Research Foundation (AARF) and the Australian Accounting Standards Board (AASB) couldn't have had the option to characterize liabilities in any less complex language. Any substance so as to maintain its business tasks are required to work it under the credit model separated from the contribution of fluid money (Department of Economic and Community Development 2010). This is along these lines, considering the dynamic turnaround time organizations are embracing nowadays, with thought to fast globalization occurring over the world. Organizations nowadays face the chance of dynamic development openings and consequ ently they are eager to work under the thought of providing credits, for a specific timeframe, either on great confidence, or to benefit the current business activities. These exchanges happen using a credit card and consequently this pivots to be the meaning of risk (Baskerville 2011). In totality, there are three various types of liabilities: Current Liabilities Non-current liabilities Unforeseen liabilities Coming up next are the different sorts of medicines to the previously mentioned kinds of liabilities. 1. These are transient credits or liabilities which must be paid inside a time of their introduction to the world. They are reflected under the present liabilities leader of the liabilities segment of the monetary record of the organization. On the fruitful installment of these transient commitments, they are discounted the companys books of records, and the parity is charged at that point. Instances of current liabilities are installment because of providers, gathered expenses, lease and intrigue, and gainfulness appeared and gathered ahead of time. 2. The instances of long haul liabilities are contracts sum on property, bank credits and rent commitments for vehicles or any significant business types of gear. These are additionally composed under the drawn out commitment headings of the liabilities area and for the most part take over one year to be paid off (The State of Queensland 2015). 3.The unexpected liabilities are the companys back-up assets for a crisis circumstance like a body of evidence law recorded against the organization or any natural claims slapped over the business tasks of the organization. Such unexpected liabilities are anyway not noted under the liabilities (short or long haul) area of the Balance Sheet of the organization. By and large, organizations make a different reserve for the equivalent, and incorporate the equivalent under the Notes segment of the Balance Sheet of the organizations. (2) It must be noticed that after the production of the business, benefits must be earned through exchanges, and notwithstanding, simultaneously, procuring these benefits require certain capital sources of info. On occasion, when the business houses are unequipped for embeddings a different store for the equivalent, business take products from the providers using a loan consequently of favor of postponed installments through money, kind, or business merchandise (Baskerville 2011). Alongside the proprietors finance (value finance), the business additionally gets certain different assets from providers and loan bosses for the acquisition of benefits with which the business is expected to proceed. These are named as liabilities for any business house. The idea of risk originate from the bookkeeping substance suspicion and under such a supposition, it is thought about that the business element is totally a different element and all exchanges of the business are indistinguishably extraordinary and separate from the individual exchanges of the proprietors of these organizations. Through such a supposition, the believability lies in the genuine impression of the budgetary subtleties and realities figures of any business-house at some random purpose of time (Baskerville 2011). Talking about the acknowledgment of an obligation, the accompanying realities can be advanced. A risk is possibly perceived if and just if the accompanying conditions are met: 1.There is a clear future remuneration of financial advantages so as to compensate for the present received rewards by the organization as far as merchandise or administrations, at all be the situation (IFAC 1996). 2.Secondly, the characteristic of the computation of the risk sum must be reasonable and solid. This implies the components of expansion and other such applicable viewpoints must be dealt with before the introduction of such a risk (Australian Accounting Research Foundation 1995). Talking about the IASB Framework, it must be referenced and mulled over that so as to perceive a risk, it doesn't need to be a commitment which is expected according to request, instead of that, it stands apart to be under a structure wherein, it gets due when the commitment emerges (ACCA 2011). Accordingly, under the given structures of IASB, it is compulsory for the acknowledgment of obligation to raise and come out as reflected under the fiscal reports when it has emerged. In spite of the fact that this comes out to mirror the valid and genuine impression of the budgetary strength of any business, here and there, it turns out to be antagonistically forceful with the money related wellbeing of the business and the substance may not get positive surveys from reviewers and outsider customers who are even enigmatically intrigued by the business tasks and consequences of the element in concern (Lott, Knubley and Clark 2013). In this way, for example, IAS 37 (International Accounting St andard 37) of Provisions, Continent Liability and Contingent Assets is altogether in accordance with the IASB Framework and would require for the acknowledgment of the decommissioning cost of the apparatus oils in future. When the apparatus oil areas are chosen and the gear methodology starts, the expense for decommissioning the equivalent is emerged simultaneously, and reflected as a non-current risk in the books of records of the concerned organization, at the expense of the current estimation of cash (Whittington 2008). Another main consideration which truly influences
Communication Essay Example | Topics and Well Written Essays - 500 words - 26
Correspondence - Essay Example Adolescents have exceptional characteristics which impact how the message ought to be conveyed to them, these include: poor relational abilities especially the listening part of it. Most individuals from the gathering can't tune in to and appreciate court orders about conduct. A few adolescents, particularly those in work ought to have their boss being a piece of the arrangement, particularly by upholding consistence (Mark and Gamez-Rugama, 2015). Other adolescent guilty parties don't understand what is expected of them because of deficient instruction. In that capacity, utilizing basic language for correspondence will improve their consistence with the guidelines of commitment. There are numerous potential difficulties in conveying the message to adolescents, these include: initially, a negative demeanor received by adolescents seeing their neighbors or government operators as too tough and never going to budge on their pulverization to tune in to or follow their orders. Furthermore, deficient training and information in adolescents as a rule entangle their comprehension of what is directly for them and their abstract considerations (Haggard, 2014). Ultimately, their young cerebrums and feeble character may make pointless interruptions as well as absence of consistency in their reactions to questions or issues coordinated to them, thus their unpredictable conduct. These shortcomings require consistent help to them and observing of their moves, which would be expensive if not unrealistic (Haggard, 2014). As Mark and Gamez-Rugama (2015) stated, I would modify my methodology in the video by receiving easier, progressively customized correspondence techniques, for example, referencing names. I would likewise: gain by the method of correspondence which is best for every person, for example, utilizing motions or non-verbal styles for incapacitated adolescents; use correspondence procedures which manufacture viable associations with adolescents so they can build up a sentiment of
Friday, August 21, 2020
IT Emerging Technology Free-Sample for Studentes-Myassignmenthelp
Question: Talk about an IT Leader. Answer: Presentation The Adventures of an IT Leader The rising innovation is an assorted type of conventional innovation that is right now utilized by various business associations to advance progressive changes which are important to increase upper hands structure the serious commercial center. It likewise assists with changing the customary business functionalities and activities. This as well as, the essential component of business changed the type of authority and customary acts of administrative jobs and expert vocation likewise (Drachmann, Freisner Muller, 2014). In the course of the last a few decades the impact of developing advancements in the business associations can't be ignored by the business the board specialists. The most generally utilized progressed computerized innovations are distributed computing, portable applications, business knowledge and apply autonomy. The hope of the general public is likewise particularly accommodating and significant for the business benefits. The business associations and society both re quire reprogrammable and multifunctional controller configuration approach (Ti Singh, 2013). Examination, information and system every one of these parts are interrelated to one another and so as to build up a total implementable innovative arrangement these segments are required to be accumulated together. As per my conclusion the current blog passage process utilized by the business association is sufficient productive in this way, they need not to roll out any such improvements in that procedure. Indeed, on the off chance that the blog section brought down, at that point the open consideration will raise quickly. This as well as the blog creators would likewise be contrarily influenced by this framework. It may likewise cause cacophony between the IT office and the other branch of the business association (Grant, 2016). In any case, the fundamental worry that, IVK Company ought to consider, is the general security strategy with the goal that the delicate information can't get uncovered or captured by the outer assailant. Aside from the general protection arrangement certain extra security measures are likewise required to be considered by the IVK business association. In view of the sort and size of business, the time and endeavors on the data innovation is should have been given by the improvement authority. In the event that the business is little, at that point lesser time and exertion is will be sufficient however is the task size is bigger at that point, higher exertion and time will be required (Klettner, Clarke Boersma, 2014). Innovation diminishes the degree of human endeavors and times of execution and yet the odds of mistake and dangers additionally increments quickly. Security is one of the significant concerns which need greater expense. On the off chance that we make a portion of these extra changes in the framework, at that point the whole business procedure will turn out to be increasingly useful and proficient than the conventional one. The three inquiries raised by Bernie Rubens with respect to the blogging issues are required to be created for increasing business benefits. Initially the general strategy executed by the organization about their blogging ought to be improved. The private and touchy data of the IVK representatives ought to be made sure about from the outer assailants. Distinctive degree of data revelation will assist the representatives with specifying the exact organization situation that ought to be thought of (Gurdjian, Halbeisen Lane, 2014). In conclusion the individual who will uncover the secret data must be rebuffed. For the IVK business associations these are required to be the general security approach with respect to blogging. It will assist with keeping up the security of the touchy information of the business association. What's more, the IVK Company should actualize certain advances that will assist with recognizing the procedure of the developing advances. Aside from this, it will likewise assist with dissecting the better and more terrible effect of rising innovations in the business associations. So as to examine the positive and negative effect of these innovations, the business association ought to investigate and look for the IT rising innovation regarding an extraordinary gathering of occasionally investigated IT developing advancements (Strand, 2014). The recently framed gathering ought to occasionally explore the discoveries that are creating from the exploration work. The examination work ought to be led under the direction of various research establishment and different organizations. The direction will help the business associations to see how the developing innovations can be effectively used to increase upper hands. The uniquely evolved gathering will assist with building up a conversat ion discussion rather official meeting, where the workers will don't hesitate to impart their perspectives to each other (Chuang, Jackson Jiang, 2016). The best or most appropriate view will be chosen from the arrangement of perspectives conveyed by various representatives. The business chief and the specialty units settle on the choice about which devices and frameworks they ought to gain for the general business advancement. On the off chance that the equipment and programming are not upheld by the IT associations, at that point, because of off base choice on buy significant specialized hazard may emerge. So as to oversee and deal with the recently bought programming and equipment gadgets the workers are required to adapt productively about the framework. For this extra preparing and advancement programs additional cost will be distributed. Three distinct procedures that are proposed by IVK are programming as a help, administration situated design and administration level understanding. Among three of these proposed arrangements the most reasonable one for IVK is the administration level understanding (Roh, Hong Min, 2014). The product and equipment those are bought by the association to serve the application appropriate permit is required. The administration level understanding will assist with conveying the ideal application. In the earlier days the IVK Company was utilizing the results of Microsoft. Anyway this turned into a significant issue when the organization begin chipping away at UNIX based stage. So as to convey the normal results and to fill the needs of UNIX based stage every single time the organization needs to make a scaffold like association rater application between the current foundation of the organization (Grant, 2016). At that point according to the changing prerequisite the IT advancement group needs to adjust the application. In a large portion of the cases it has been discovered that the undertaking supervisory crew neglects to consider the adjusted crossing over application in the ventures. So as to fill the need of the organization the representatives are required to invest extra time and amounts of energy and furthermore need to reschedule the venture plan. Therefore the all out overhead likewise gets increments. The business unwavering quality, adaptability and the productivity will be naturally influenced rather gotten constrained as the business director and different staffs buy distinctive IT foundation of different organizations. The business capacity of the business associations will likewise be influenced because of the adjustment of assortment upper hands (Tir Singh, 2013). The IT foundation of IVK and its business activity will turn out to be especially hard to oversee if the organization neglects to embrace the normalized authoritative approach and practices. Because of absence of legitimate administration the general business process sensibility will be additionally gotten mind boggling than the conventional frameworks. So as to deal with the mind boggling IT foundation, various assets are should have been overseen well. Because of absence of the board rehearses the organization neglected to adjust the dynamic market changes (Klettner, Clarke Boersma, 2014). The organization will n eglect to respond every now and again over its rivals. So as to adjust the powerfully changed authoritative settings I feel that Kids Toolkit approach is one of the first applications. The advances utilized in the administration forms get examinations after the adjustment of the fundamental toolboxs. Along these lines, the changing hierarchical settings help to decide the predefined applications and restrictive circumstance. The necessary changes that are should have been adjusted by the business associations must consider the terns of state of the IT divisions of the ventures (Omar, Leach March, 2014). Contingent on the predefined circumstance the IT key methodologies ought to be attempted. So as to accomplish the pre decided objective of the business associations the IT divisions ought to distinguish the proper IT framework. References Chuang, C. H., Jackson, S. E., Jiang, Y. (2016). Will information escalated collaboration be overseen? Looking at the jobs of HRM frameworks, administration, and implicit knowledge.Journal of management,42(2), 524-554. Darkow, I. L. (2015). The contribution of center administration in procedure developmentDevelopment and usage of a prescience based approach.Technological Forecasting and Social Change,101, 10-24. Drachmann, M., Freisner, S., Mller, N. H. (2014). Dont mind the gapThe future CIO.IT University of Copenhagen. Award, R. M. (2016).Contemporary procedure investigation: Text and cases version. John Wiley Sons. Gurdjian, P., Halbeisen, T., Lane, K. (2014). Why authority improvement programs fail.McKinsey Quarterly,1, 121-126. Klettner, A., Clarke, T., Boersma, M. (2014). The administration of corporate maintainability: Empirical experiences into the turn of events, authority and execution of dependable business strategy.Journal of Business Ethics,122(1), 145-165. Omar, A. T., Leach, D., March, J. (2014). Coordinated effort among not-for-profit and business segments: A structure to control system improvement for charitable organizations.VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations,25(3), 657-678. Roh, J., Hong, P., Min, H. (2014). Execution of a responsive gracefully chain methodology in worldwide multifaceted nature: The instance of assembling firms.International Journal of Production Economics,147, 198-210. Strand, R. (2014). Key authority of corporate sustainability.Journal of Busin
Saturday, August 1, 2020
Dropout Design and the Disco Dance Floor
Dropout Design and the Disco Dance Floor Every year there is a contest sponsored by East Campus called the Bad Ideas Contest. Click around on there I dont think its a secret. Two years ago, there was a really bad idea. It was built by First East (thats a hall) of East Campus called the Disco Dance Floor. Matt blogged about it somewhere a long time ago. However, I am NOT recycling material (I am not that lame) because this is about the start-up company that resulted from this little happening. (photo credit scott johnston who took publicity pictures for the team) So every ridiculous thing that has some sort of entertainment value will get its 15 minutes of fame. And for this project, they got it. (Google Dance Floor) But they also expected it. What they DIDNT expect was actual interest. It was all fun and games until they got this email: From: SOMEGUY Date: April 12, 2005 7:21:07 AM EDT To: [emailprotected] Subject: your MIT dance floor To the hip guys and gals at MIT, First off let me say, Whoa dude!. Now thats out of the way let me move on. Great job with the floor, website, video and marketins selling point. The quote, more than ever. hour after hour. work is never done Of course something more like, more than ever our after hour work is never done. sound more appropriate. Considering your work course load and everything else you do at MIT. In short I just want to say, Job well done!. Now only one question remains. So when does this bad boy hit the market? You know for the home use as well as the club. I can see 50 cent or Alisha Keys using that floor in a new video. Heck with that talk to Daft Punk they would love you for it. Thanks from your dancing fan, ~SOMEGUY After some jokes and some serious discussion an even worse idea was revealed: Dropout Design, LLC: an MIT start-up! Its founders: Four MIT students. (Currently registered students, no actual dropouts) Its beginnings were humble, selling parts and kits to hobbyists and slashdot fanatics. But it soon gathered momentum as publicity increased: Subject: Floor in Popular Science? Hi â" Iâm an editor at Popular Science and Iâm interested in maybe running something on your DDF. Just wondering what the current status of it is? The floor still up and operational? Any new versions in the works? Thanks, -Mike Haney ~~~~~~~~~ Mike Haney Senior Editor Popular Science It GREW AND GREW and started taking over the lives of its founders!! Here is a quote from an exclusive AIM interview with one of its founders: [01:59] Mike Mike Mike: as we made more money we were able to have more components of the floor professionally manufactured, up to the point where now we only sell assembled equipment, and once we make money from selling the assembled boards and cables well use that money to develop an enclosure for them, etc ,etc I dont know what that means but I do know that their first year they made a total of over $50,000 dollars. They were able to get a whole underground community going of disco dance floor (-table, -wall, -bar) builders from all around the world who shared tips and ideas with each other. The link to an incomplete list of builders is here. Here are a few pictures I took for their dance floor kits and components (you can see most of these on the webpage as well): Dropout Design then expanded. Hired a couple of new members and started working on side projects. One of which is the Conways Game of Life played by LEDs. This is what it looks like on the wall of the First East Walcott Lounge: Make magazine got hold of this idea and is now selling their Life Board kits. I hear they also do some consulting (?). These are pictures for a how-to on board assembly. In conclusion, starting a business is EASY and FUN! However, these kids are full-time students and dont actually have too much time to devote to the company. Were just chillin, says one member. You can make business your pass-time, too. In other news Laura already posted plenty about the ring delivery but of course I also got my ring. Most of the pictures are on Kellys camera but here are two that Michael took on mine. thats me kelly and our rings THE WHITE BALANCE IS ALL WRONG but oh well peace -Lulu Post Tagged #East Campus
Thursday, June 25, 2020
ACT Science - Point of View Questions
Conflicting Viewpoints: Understanding Point of View As you read each ACT Science passage, look closely for keywords that help you identify each scientistââ¬â¢s opinions. What does the author like? What does he dislike? What adjectives and adverbs does he use to describe the various scientific topics? He may feel positively about one thing, and negatively about another. Feel free to use smiley faces or positive and negative symbols to mark up the passages and make sense of them, and ask yourself questions to help you summarize the authorââ¬â¢s point of view. Donââ¬â¢t feel like you have to take extensive, detailed notes. A few short notes or underlined sections will be enough to help you refer back! The important thing is to read actively, not passively. Try a sample Conflicting Viewpoints question asking us to comprehend point of view! Practice Scientist 1 The evolution of the ââ¬Å"modernâ⬠humans, Homo sapiens was a result of parallel evolution from populations of Homo erectus and an intermediary of some sort. This process occurred in Africa, Europe and Asia with some genetic intermixing among some members of these populations. There is clear anatomical evidence for this theory when comparing certain minor anatomical structures of Homo erectus populations with modern humans from these areas. These anatomical differences are so minor, this is clear evidence that modern humans must have evolved separately in Africa, Europe and Asia. This is the ââ¬Å"Multi-Generational Hypothesis.â⬠Which of the following best states the basis for the belief of Scientist 1? Molecular changes are more important than anatomical differences Molecular changes are less important than anatomical differences Molecular changes are more important than anatomical similarities Molecular changes are less important than anatomical similarities Solution Scientist 1 states: ââ¬Å"These anatomical differences are so minor, this is clear evidence that modern humans must have evolved separately in Africa, Europe and Asia.â⬠Clearly, Scientist 1ââ¬â¢s focus is on the ââ¬Å"differences.â⬠The answer is (B). Helpful Hint If you are having trouble finding what the overall point of view is for the passage or paragraph, go back to the very first sentence and the very last sentence ââ¬â often they contain the most obvious clues.
Friday, May 22, 2020
Internet Based Marketing And Ordinary Marketing Essay
The use of as a channel of promotion management in the developed world had gained rapid growth in the past two decades. Since the introduction of the World Wide Web (WWW) and development of browsers, the internet has become a popular platform for commercial transactions. The business world has become extremely competitive and there is a need for businesses to adopt new technologies in order to be competitive. The main difference between internet based marketing and ordinary marketing is that the internet is founded on abundance while the real world business is based on scarcity. The introduction of internet based business or electronic commerce offers vast and unique opportunities to businesses which are able to compete in the same level with every other business. Internet marketing Commonly referred to as e-commerce, internet based marketing uses technology in enhancing the use of electronic money transfer, internet marketing, management of inventory and mobile commerce among others. With the growth of technology, e-commerce has expanded to applications in online shopping as well as tracking orders, social networking, shopping cart software, online banking, document automation in logistics and supply chain and mobile business among others (D Anna, 2016: 1). The internet as a business tool The internet has, since its invention proven as an important tool in communication. Communication, on the other hand is vital for any business. This means that internet is a vitalShow MoreRelatedMaking Money Online Is Good Or Bad? Essay1582 Words à |à 7 Pagesonline is that you earn money online while asleep. Like any business each business takes unique talents and abilities; mine are well suited for making money with the internet, and yours might be as well. Business Unlike any other business the online business can be done even without investing a single penny you have to pay your internet bills, of course. 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