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Accounting (Barron's Business Review Series)
by Peter J. Eisen<p>Like the other titles in Barron’s Business Review Series, the new sixth edition of Accounting makes a useful supplement to college textbooks, and is also excellent as a main text in business brush-up programs. Author Peter J. Eisen familiarizes students with key accounting terms, explains the accounting equation, and goes on to instruct in the use and preparation of financial statements, the recording of business transactions in journals, and in closing and adjusting entries at the end of a business period. <p>The book is organized to closely follow a standard college textbook, but concentrates on student understanding of what is done, and, more importantly, how and why. Other helpful features include: Review questions; Computational problems with complete detailed solutions presented when appropriate; Additional problems to reinforce the reader’s knowledge; An extensive glossary of accounting terms. <p>New features in this edition include instruction in the use of spreadsheets to solve many accounting problems, a more detailed explanation of accounting data procedures as internal controls designed to safeguard assets, and extensive commentary on business ethics.</p>
Accounting Standards: True or False?
by R.A. RaymanFollowing a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself. In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.
The Accounting System of Native Banks in Peking and Tientsin (Routledge Library Editions: Business and Economics in Asia #1)
by Li Chien MingThis book, first published in 1941, is a comprehensive study on the native banks that linked small Chinese traders and the larger Chinese and foreign banks. It is based on extensive research in Tientsin and Peking, and a large number of interviews with native bankers, and the result is an exhaustive study on the practice.
Accounting Technician: Passbooks Study Guide (Career Examination Series #No. C-2252)
by National Learning CorporationThe Accounting Technician Passbook® prepares you for your test by allowing you to take practice exams in the subjects you need to study. It provides hundreds of questions and answers in the areas that will likely be covered on your upcoming exam, including but not limited to: knowledge of and experience in automated accounting systems; knowledge of federal and state general payroll requirements and applications; ability to organize and maintain various files and reports; knowledge of data input/output equipment operation; performance of clerical functions such as filing and typing; and more.
Accounting Theory (Routledge Library Editions: Accounting)
by W. T. BaxterDiscussing various aspects of accounting theory by collecting diverse pieces originally published between 1978 and 1994, this volume asks and answers the following questions: What do the figures from a company’s report actually mean? To what uses can they properly be put? Could they be improved? What effect have they on the outside world?
Accounting Theory: Essays by Carl Thomas Devine (New Works In Accounting History Ser.)
by Harvey S. Hendrickson Paul F. WilliamsOne of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.Professor Devine passed away in 1998, prior to the sign
Accounting Theory: Conceptual Issues in a Political and Economic Environment
by Harry I. Wolk James L. Dodd John J. RozyckiThis updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Accounting Theory: Conceptual Issues in a Political and Economic Environment
by Harry I. Wolk James L. Dodd John J. RozyckiThis updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Accounting Thought and Practice Reform: Ray Chambers’ Odyssey (Routledge New Works in Accounting History)
by Frank Clarke Graeme William Dean Martin E PerssonRaymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
Accounting Turbulence at Boeing
by Suraj Srinivasan Jonas Heese James Barnett David LaneUnlike its rival Airbus, Boeing used a practice called program accounting to record its commercial aircraft expenses since the 1980s. Program accounting allowed Boeing to expense estimated average costs instead of the actual production costs of an aircraft. This practice lowered the effect of the initially high costs of manufacturing new aircraft models on Boeing's profitability and reflected potential learning efficiencies that could drive down manufacturing costs over time. By 2016, Boeing had deferred about $27 billion in production costs related to its 787 program. If Boeing had been forced to expense these costs, it would have shown profits of $1.4 billion between 2012 and 2016 instead of $25.2 billion, raising questions about Boeing's true profitability.
Accounting Under Inflationary Conditions (Routledge Library Editions: Accounting)
by Patrick KirkmanWhen first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s.
Accounting with Heart
by Wang JunIn the Western world, examination of business and finance can often be a dry enterprise. Wang Jun shows, through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between the finance, the arts, philosophy and culture. His is a singular voice, which takes the reader beyond the normal realm of finance discourse.Helen BrandChief Executive, ACCAIf China, rapidly becoming one of the world's leading economies, is now equipped with the accounting tools and skills to take its rightful place on the global business stage, it is largely a tribute to the vision and leadership of my colleague Wang Jun. I am delighted that the publication of this book will enable an international audience to hear him speak for himself.Sir David TweedieChairman, International Accounting Standards Board (IASB)This insider's look at the inner workings of China comes from an author who has seen the growth of the modern accounting profession from the start to the present day, as his country prepares for the age of global accounting and auditing standards. Wang Jun's stories of the growth of accountancy in China--and its importance to the expansion of his country's economy--are first and foremost about the cultivation of talent, but also about the importance of accounting standards, ethics and knowledge structures. At an historic juncture during which China "takes a greater leap, exerts a greater influence and pursues excellence," as Mr. Wang puts it, it is good to see that it expects professionals who are well above the ordinary.Robert L. BuntingPresident, International Federation of Accountants (IFAC)This book is a remarkable testimony to how China elaborated its voluntary policy toward adopting International Financial Reporting Standards. Education and ethics are central in Mr. Wang's erudite addresses, in which he develops a philosophical dissertation based on the lessons of the past and dedicated to promoting the personal and professional values necessary in the pursuit of excellence in a global environment.Hans van DammePresident of the Federation of European Accountants (FEE)Accounting with Heart energizes, encourages and guides readers to mobilize their passion for learning and the pursuit of excellence; to develop their abilities, management skills, and professional and ethical standards to meet the challenges of globalization; and to take the accountancy profession to new heights. Wang Jun has poured his vast experience into this book which will enrich readers in their striving to become outstanding professionals.Kamlesh VikamseyFormer President, Confederation of Asian & Pacific AccountantsAccounting with Heart reflects Wang Jun's vision for the development of the accountancy profession in China, a goal in which he has invested significant effort. Just as China is a global market, it is fitting that Chinese accountants play an increasingly important role in the international arena. We welcome that progress and recognize it as an important step for the accountancy profession.Tim FlynnChairman, KPMGChina's role in international finance and business, the subtitle of Vice Minister Wang Jun's insightful new book, is one of the big stories of the twenty-first century. To really understand what's happening in China, one must appreciate the way of thinking of Chinese senior officials, and that's the deep value of Accounting with Heart. Emerging from the core of China's monumental transformation, this is a masterful work of personal journey and wise reflection. Anyone dealing with China will profit from its timeless principles and subtle force.Robert Lawrence KuhnAuthor, How China's Leaders ThinkWang Jun brings his enormous experience and understanding of China to his book Accounting with Heart. He has a unique perspective of the development of the economy in China and the role that the accounting profession plays in his country. His commitment to transparency, global standards and integrity are clear in this collection of essays by one of the leading minds in China and across the world....
Accounting Workbook For Dummies
by Jane Kelly John A. TracyWant to become an accountant? Own a small business but need help balancing your books? Worried about managing your finances under the cloud of the recession?This hands-on workbook gets you up to speed with the basics of business accounting, including reading financial reports, establishing budgets, controlling cash flow, and making wise financial decisions. The question and answer sections encourage you to find your own solutions to challenging accounting problems - and there's plenty of space to scribble your workings out! Accounting Workbook For Dummies is the only book that makes truly light work of the financial fundamentals that many businesspeople try to bluff their way through every day.Accounting Workbook For Dummies, UK Edition covers:Part I: Business Accounting Basics Chapter 1: Elements of Business Accounting Chapter 2: Financial Effects of Transactions Chapter 3: Getting Started in the Bookkeeping Cycle Chapter 4: The Bookkeeping Cycle: Adjusting and Closing Entries Part II: Preparing Financial Statements Chapter 5: The Effects and Reporting of Profit Chapter 6: Reporting Financial Condition in the Balance Sheet Chapter 7: Coupling the Profit & Loss Statement and Balance Sheet Chapter 8: Reporting Cash Flows and Changes in Owners' Equity Chapter 9: Choosing Accounting Methods Part III: Managerial, Manufacturing, and Capital Accounting Chapter 10: Analysing Profit Behavior Chapter 11: Manufacturing Cost Accounting Chapter 12: Figuring Out Interest and Return on Investment Part IV: The Part of Tens Chapter 13: Ten Things You Should Know About Business Financial Statements Chapter 14: A Ten-Point Checklist for Management Accountants Main changes in the UK edition include:UK Accounting practiceCurrencyUK institutions - Inland Revenue and Customs and Excise etcNational Insurance, PAYEUK taxation and VATPartnerships and Limited company informationUK legal practiceUK specific formsUK specific case studies
Accounting Workbook For Dummies
by Tage C. TracyNumber nightmares in accounting? No more! The numbers are clear: the need for accountants is not only strong, but on the rise. With job growth projected to increase by 7% over the next 10 years, there&’s no time like the present to join this growing—and profitable—profession. Accounting Workbook For Dummies, 2nd Edition gives you the hands-on instruction you need to understand complicated concepts through demonstration problems, practice worksheets. and spreadsheets. Understand the role of accountants versus bookkeepers Develop knowledge to establish and maintain high quality accounting systems Dip your toes into accounting in the digital age Learn to properly interpret financial statements and reports Generate income statements, balance sheets, and cash flow statements Expand your knowledge on sources of business capital Learn how to improve profits and manage costs Understanding the intricacies of accounting has never been easier as in today&’s rapid-fire global economy, accountants have never been more important—it&’s all in your hands with this plain-English workbook!
The Accounts
by Katie PetersonThe death of a mother alters forever a family's story of itself. Indeed, it taxes the ability of a family to tell that story at all. The Accounts narrates the struggle to speak with any clear understanding in the wake of that loss. The title poem attempts three explanations of the departure of a life from the earth--a physical account, a psychological account, and a spiritual account. It is embedded in a long narrative sequence that tries to state plainly the facts of the last days of the mother's life, in a room that formerly housed a television, next to a California backyard. The visual focus of that sequence, a robin's nest, poised above the family home, sings in a kind of lament, giving its own version of ways we can see the transformation of the dying into the dead. In other poems, called "Arguments," two voices exchange uncertain truths about subjects as high as heaven and as low as crime. Grief is a problem that cannot be solved by thinking, but that doesn't stop the mind, which relentlessly carries on, trying in vain to settle its accounts. The death of a well-loved person creates a debt that can never be repaid. It reminds the living of our own psychological debts to each other, and to the dead. In this sense, the death of this particular mother and the transformation of this particular family are evocative of a greater struggle against any changing reality, and the loss of all beautiful and passing forms of order.
The Accounts (Phoenix Poets Ser.)
by Katie PetersonThe death of a mother alters forever a family’s story of itself. Indeed, it taxes the ability of a family to tell that story at all. The Accounts narrates the struggle to speak with any clear understanding in the wake of that loss. The title poem attempts three explanations of the departure of a life from the earth—a physical account, a psychological account, and a spiritual account. It is embedded in a long narrative sequence that tries to state plainly the facts of the last days of the mother’s life, in a room that formerly housed a television, next to a California backyard. The visual focus of that sequence, a robin’s nest, poised above the family home, sings in a kind of lament, giving its own version of ways we can see the transformation of the dying into the dead. In other poems, called “Arguments,” two voices exchange uncertain truths about subjects as high as heaven and as low as crime. Grief is a problem that cannot be solved by thinking, but that doesn’t stop the mind, which relentlessly carries on, trying in vain to settle its accounts. The death of a well-loved person creates a debt that can never be repaid. It reminds the living of our own psychological debts to each other, and to the dead. In this sense, the death of this particular mother and the transformation of this particular family are evocative of a greater struggle against any changing reality, and the loss of all beautiful and passing forms of order.
Accounts, Excuses, and Apologies, Second Edition: Image Repair Theory and Research
by William L. BenoitIn our constantly plugged-in and connected world, image is everything. People, groups, organizations, and countries frequently come under suspicion of wrongdoing and sometimes require defense. This fully updated edition of the 1994 volume investigates the situations in which threats to image arise and describes the image-repair strategies that may be used to help defuse these threats, such as denial and apology. The author reviews various theories on image repair, and extends prior research on the topic to include work on persuasion or attitude change.Five contexts for image repair are examined: corporate, political, sports/entertainment, international, and third party (when one person or organization tries to repair the image of another). New case studies include the British Petroleum oil spill in the Gulf of Mexico, Anthony Weiner, Lance Armstrong, Apple's apology to China over the iPhone, and Prime Minister David Cameron's apology for Bloody Sunday.
Accounts, Excuses, and Apologies, Third Edition: Image Repair Theory Extended
by William L. BenoitIn our constantly plugged-in and connected world, image is everything. People, groups, organizations, and countries frequently come under suspicion of wrongdoing and sometimes require defense. Accounts, Excuses, and Apologies describes the image-repair strategies that may be used to help defuse these threats.The Third Edition of this classic book builds on theories for rehabilitating a damaged reputation by adding two new forms of denial: straw denial (appearing to deny an accusation by sidestepping it) and deflecting attention (trying to get the audience to focus on something other than the accusations against you). Five contexts for image repair are examined: corporate, political, sports/entertainment, international, and third party (when one person or organization tries to repair the image of another). The book’s case studies include current instances of reputation repair, including Vladimir Putin on Ukraine and President Joe Biden on Afghanistan; Southwest Airlines on flight cancellations; Kobe Bryant on accusations of rape; and Donald Trump on the January 6 hearings.
Accounts of China and India: Accounts Of China And India And Mission To The Volga (Library of Arabic Literature #55)
by Abū Zayd al-SīrāfīThe ninth and tenth centuries witnessed the establishment of a substantial network of maritime trade across the Indian Ocean, providing the real-life background to the Sinbad tales. An exceptional exemplar of Arabic travel writing, Accounts of China and India is a compilation of reports and anecdotes about the lands and peoples of this diverse territory, from the Somali headlands of Africa to the far eastern shores of China and Korea. Traveling eastward, we discover a vivid human landscape—from Chinese society to Hindu religious practices—as well as a colorful range of natural wilderness—from flying fish to Tibetan musk-deer and Sri Lankan gems. The juxtaposed accounts create a kaleidoscope of a world not unlike our own, a world on the road to globalization. In its ports, we find a priceless cargo of information. Here are the first foreign descriptions of tea and porcelain, a panorama of unusual social practices, cannibal islands, and Indian holy men—a marvelous, mundane world, contained in the compass of a novella.An English-only edition.
The Accounts of the British Empire: Capital Flows from 1799 to 1914
by Mario TiberiThe fundamental role of Great Britain's economy in the international economic system in the century preceding the First World War is demonstrated by a number of variables, which have drawn the interest of many scholars. The focus here is on capital flows. The main difficulty encountered in this work arose from a shortage of documentation on economic data in the historical period under consideration, which has been tentatively reconstructed, on the basis of a number of estimates, subjected to a close comparative scrutiny. The book provides a valid guide to anyone wishing to improve their understanding of the so-called "pax britannica" which, at that time, rested on the canons of free trade and the gold standard. This historical period is considered by many to be the first experience of capitalist globalization. In this sense the book is also intended to provide useful reading for those who want to reflect on the possible future evolution of the world economy.
Accra Noir (Akashic Noir #0)
by Nana-Ama DanquahAccra joins Lagos, Nairobi, Marrakech, and Addis Ababa in representing the African continent in the Noir Series arena. Brand-new stories by: Nana Ekua Brew-Hammond, Kwame Dawes, Adjoa Twum, Kofi Blankson Ocansey, Billie McTernan, Ernest Kwame Nkrumah Addo, Patrick Smith, Anne Sackey, Gbontwi Anyetei, Nana-Ama Danquah, Ayesha Harruna Attah, Eibhlín Ní Chléirigh, and Anna Bossman. From the introduction by Nana-Ama Danquah: Accra is the perfect setting for noir fiction. The telling of such tales--ones involving or suggesting death, with a protagonist who is flawed or devious, driven by either a self-serving motive or one of the seven deadly sins--is woven into the fabric of the city’s everyday life... Accra is more than just a capital city. It is a microcosm of Ghana. It is a virtual map of the nation’s soul, a complex geographical display of its indigenous presence, the colonial imposition, declarations of freedom, followed by coups d’état, decades of dictatorship, and then, finally, a steady march forward into a promising future... Much like Accra, these stories are not always what they seem. The contributors who penned them know too well how to spin a story into a web...It is an honor and a pleasure to share them and all they reveal about Accra, a city of allegories, one of the most dynamic and diverse places in the world. Akashic Books continues its award-winning series of original noir anthologies, launched in 2004 with Brooklyn Noir. Each book comprises all new stories, each one set in a distinct neighborhood or location within the respective city.
Accreditation, Certification, and Credentialing: New Directions for Evaluation, Number 145 (J-B PE Single Issue (Program) Evaluation)
by James W. Altschuld Molly EngleThis is the 145th issue in the New Directions for Evaluation series from Jossey-Bass. It is an official publication of the American Evaluation Association.
Accreditation of Employee Assistance Programs
by R Paul MaidenExplore the evolution, development, and applications of accreditation standards for employee assistance programs! Accreditation ensures private or public sector organizations that an employee assistance program (EAP) has an acceptable level of experience, advisement, and expertise. Accreditation of Employee Assistance Programs examines all facets of EAP accreditation while revealing the council on accreditation (COA) standards. Thorough and focused chapters discuss the value of EAP accreditation to future customers, the development of accreditation standards for employee assistance programs, and the smoothest road to travel to your destination of EAP accreditation.Accreditation of Employee Assistance Programs describes in depth the evolution, development, and applications of accreditation standards for EAPs. Respected authorities discuss the history and outlook of accreditation while providing valuable information on the entire process. Illustrative case studies provide further valuable insight. Accreditation of Employee Assistance Programs explores: the history of accreditation of EAPs in the United States and Canada EAP core technology the best strategies for developing standards for accreditation the COAs employee accreditation process in-depth accreditation case studies the future of credentialing and accreditation in EAPsThorough and informative, Accreditation of Employee Assistance Programs is of interest to those in employee assistance professions, benefits consultants, human resource managers, and students in the EAP field.
Accreditation on the Edge: Challenging Quality Assurance in Higher Education
by Edited by Susan D. Phillips and Kevin KinserA behind-the-scenes look at how college and university accreditation affects your education—and the value of your degree.Accreditation is essential to colleges and universities. Without it, they are unable to participate in federal student aid programs or confer legitimate degrees. In Accreditation on the Edge, Susan D. Phillips and Kevin Kinser bring together the expertise of different stakeholders to illustrate the complexities of the accreditation system and to map the critical issues that must be navigated going forward. Accreditation can be seen both as an invaluable resource and as a barrier to needed reform. Presenting an array of different perspectives—from accreditors and institutions to policymakers and consumers—the book offers nuanced views on accreditation's importance to higher education and on the potential impact of proposed reforms. The contributors reveal that accreditation is currently on the edge of a policy precipice, as the needs of higher education and the interests of the many stakeholders may well outstrip its ability to perform. But, they argue, accreditation is also on the cutting edge of the transformation of higher education in the twenty-first century.Intended for policymakers, accreditors, institutional leaders, and scholars in higher education, Accreditation on the Edge offers a comprehensive analysis of the critical issues that accreditation reform needs to address if it is to serve the future of a fast-changing higher education environment. Contributors: Armand Alacbay, David A. Bergeron, Alana Dunagan, Judith S. Eaton, Peter T. Ewell, Madeleine F. Green, Thomas L. Harnisch, Michael B. Horn, Kevin Kinser, Edwin W. Koc, Paul J. LeBlanc, Sylvia Manning, Leah K. Matthews, Barmak Nassirian, Anne Neal, Audrey Peek, Susan D. Phillips, Mark Schneider, Jamienne S. Studley, Joseph Vibert
The Accredited Counter Fraud Specialist Handbook
by Martin Tunley Mark Button Andrew Whittaker Jim GeeThe most complete, step-by-step guide to the ACFS qualificationThe Accredited Counter Fraud Specialist Handbook is the only guide designed to support all mandatory elements of the ACFS qualification, in-depth and step-by-step. Written by recognized industry leaders, this book focuses specifically on the practitioner's role in fraud investigation in England and Wales, providing complete information about each stage in the investigative process. Readers gain access to all of the information needed to successfully complete the ACFS qualification, and to develop an awareness of the key skills required to undertake efficient, legally compliant, professional investigations. The book includes a Directory of Useful Information, featuring legislation, codes of practice, model forms, and more.As incidence of fraud continues to rise, many organisations are recruiting more Counter Fraud Specialists, and mandating Continuous Professional Development for established CFSs. The Accredited Counter Fraud Specialist (ACFS) is a recognized qualification in the field, and is mandatory for investigators in many organisations throughout the public and private sectors. The Accredited Counter Fraud Specialist Handbook is a complete guide to the qualification, both for CPD and first-time qualifiers.Gain a deeper understanding of the legislation related to fraud and investigationLearn the surveillance and intelligence gathering techniques that build a solid caseReview the rules of evidence and statement taking guidelinesFollow courtroom procedures and prepare a thorough prosecution fileThe professional qualification of ACFS, which is endorsed by the Counter Fraud Professional Accreditation Board, requires both practical and written assessments that demonstrate successful knowledge transfer and understanding of all key concepts of the investigative process. For anyone tasked with the responsibility of countering fraud, The Accredited Counter Fraud Specialist Handbook is a comprehensive guide to the investigative process.