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- Evaluate the advantages of separate transaction methods and the profit and loss methods over one another when translating foreign income. Create an argument for using one method over the other.
- Your new client is a U.S. corporation that owns foreign affiliates that use a functional foreign currency. Construct a scenario in which your client could distribute income and avoid or mitigate the tax impact of those distributions.
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BL240 UNA Unit 3 Kyles Fantastic Condiments Case Study Paper
Written Assignment for Unit #3BL 240 Welcome. This is the third written assignment in BL 240. Before you begin the assignm ...
BL240 UNA Unit 3 Kyles Fantastic Condiments Case Study Paper
Written Assignment for Unit #3BL 240 Welcome. This is the third written assignment in BL 240. Before you begin the assignment, review that portion of the course syllabus (see class webpage) dealing with “Written Assignments” to ensure that you understand the format (cover page plus no more than two type-written double spaced pages, content of the cover page, Code of Honor statement, etc.). You will be graded both on your response to the assignment and on having followed the directions (format). Remember that verbiage will not be rewarded but the thoughtfulness and thoroughness of your response will be. The object is for you to show me that you understand the material in Unit 3 and can apply it to a specific fact set.Written Assignment #3: Kyle took your advice and decided not to spend the money to fight for his claim to “KFC.com” as the domain name for his new product line, Kyle’s Fantastic Condiments. Kyle, however, does want to continue the move of his business, Alabama Sunshine, to the next level of operations. His produce marketing efforts in Nauvoo and surrounding areas in Alabama and into Mississippi and Tennessee have proven to be very successful. He now wants to expand to other choice locations in areas that he likes to visit, namely the beach and resort areas along the Gulf Coast of Alabama around the Mobile Bay area of Alabama. Kyle has found a possible location to construct a new store on Dauphin Island, AL. The property is owned by Scott. Since Kyle’s business is successful and people throughout Alabama and abutting States know of Kyle and of Alabama Sunshine, Kyle hires Alexa to contact Scott, negotiate a price, and, if possible, buy Scott’s property. Concerned that, if Scott knows that he (Kyle) wants the location, the price will increase, Kyle instructs Alexa to not tell Scott that she is working for Kyle. During negotiations with Scott, Alexa realizes that Scott’s property is a good deal, an exceptionally good deal, and buys the property for herself, not Kyle as agreed. Kyle is angry, very angry, and wants to know what he can do.Respecting your knowledge of business law, Kyle comes to you. What are the issues that you will need to address and what is the controlling law for each issue? During the conversation, Kyle mentions that Alabama Sunshine is operated as an informal partnership between himself and his cousin, Jerry, who has pretty much retired from management of the business. He asks you about the advantages and disadvantages of a partnership and the other small business organizations and whether he should change the business to some other business structure. If so, which one would be the most advantageous? In passing he notes that the temporary worker, Carla, he refused to hire back during the peak season (remember WA1) has now filed an employment discrimination (gender and national origin) charge against him personally and against Alabama Sunshine and Kyle wonders what the procedure is for such charges and what he must do.Note: As with all Written Assignments, WA3 has a point value of 25 points. This is to be your own work with no help offered, given, or accepted as per our Class Code of Honor.To help you organize your thoughts, I suggest that you read the fact set; decide which facts are relevant and which are merely verbiage; based on the information in Unit 3; decide which legal information is relevant to the facts; then state the legal issue (relevant facts), state the general rule of law that applies, apply the law to the facts and then go to the next legal issue.
19 pages
Historical Financial Analysis Amazon
Amazon is one of the most valuable companies in the world and it has consolidated as the most important online retailer in ...
Historical Financial Analysis Amazon
Amazon is one of the most valuable companies in the world and it has consolidated as the most important online retailer in the world. Amazon ...
SFTY619 Embry Riddle Aeronautical Warning Intervention Gasoline Proposal
Submit your assignment, which required you to design a warning initiative or intervention as a means to enhance safety to ...
SFTY619 Embry Riddle Aeronautical Warning Intervention Gasoline Proposal
Submit your assignment, which required you to design a warning initiative or intervention as a means to enhance safety to curtail injuries and/or illnesses. This assignment is due by the end of this module. The assignment should be submitted in APA format. Any graphics, figures, etc. should be included as Appendices. See the grading rubric prior to submission of your assignment.You will need to select a particular product, chemical, hazard, task, etc. that you want to address within your workplace. If you are unable to perform this task in a workplace, select a product, chemical, hazard, task that is applicable to a specific population (gasoline – general public, radon – homeowners, magnets – parents of young children, etc.).You will use the C-HIP Model to develop your warning initiative or intervention. You must provide details for each aspect of the model. You must detail the intervention or initiative that you intend to develop and you must provide justification. This should be done for all aspects of the model. Thus, you should discuss and justify the source of the risk information and you should detail the media and channel as to how the warning will be presented and why (justify). You need to address all aspects of the receiver. In your justification be sure to incorporate theoretical concepts and principles from the content learned in the module associated with sensation, perception, and information processing. Lastly, discuss the intended behavior that should be produced from the initiative or intervention.After this information is presented, you should detail a strategy as to how you plan to evaluate your initiative or intervention. You should address process evaluation, impact evaluation, and outcome evaluation within your evaluation plan (this may require some additional research as to what should be included in these evaluation measures). The following sources will provide guidance as to definitions for the types of evaluations and items that need to be assessed in each aspect of the evaluation.Evaluation (Links to an external site.)Framework for Program Evaluation in Public Health (Links to an external site.)Program Evaluation (CDC) (Links to an external site.) - Please Note: Be sure to access the links to the left of the CDC page including: Framework, Steps, Standards, etc.SFTY 619 3.3 - C-HIP Applied Activity RubricSFTY 619 3.3 - C-HIP Applied Activity RubricCriteriaRatingsPtsThis criterion is linked to a Learning OutcomeFormattingThis assignment should be presented in APA format. Citations should be made in the text and the paper should include all references. The paper can contain bulleted items, figures, and tables. These should be formatted according to APA format. This section is worth 10 points.10.0 ptsExcellent (8-10) | The student always followed APA format and appropriately cited work and provided references. Very few, if any, grammatical errors and mistakes.7.0 ptsAverage (5-7) | The student usually followed APA format and usually properly cited work and provided references. Few grammatical errors and mistakes.4.0 ptsBelow Average (3-4) | The student sometimes followed APA format and did not always properly cite work and/or provide adequate references. Grammatical errors and mistakes were common.2.0 ptsPoor (0-2) | The student failed to follow APA format, did not include citations and references. Frequent grammatical errors.10.0 ptsThis criterion is linked to a Learning OutcomeUse of C-HIP ModelThe student will use the C-HIP Model to develop a warning initiative or intervention for a particular product, chemical, hazard, etc. they want to address. The student must provide details for each aspect of the C-HIP model. The intervention or initiative must be detailed and a justification presented. This should be done for all aspects of the model. Thus, the student should discuss and justify the source of the risk information, should detail the media and channel as to how the warning will be presented and why (justify). The student will also need to address all aspects of the receiver. The justification should incorporate theoretical concepts and principles from the content learned in the module associated with sensation, perception and information processing. Lastly, the student should discuss the intended behavior that should be produced from the initiative or intervention.45.0 ptsExcellent (41-45) | The student developed an excellent warning initiative or intervention. It was thorough, detailed and exceeded expectations. All aspects of the C-HIP were thoroughly addressed. A detailed and thorough justification was provided. The justification fully incorporated theoretical concepts and principles. The student thoroughly presented the intended behavioral consequences.40.0 ptsAverage (34-40) | The student developed a satisfactory warning initiative or intervention. It was moderately detailed and exceeded most expectations. All aspects of the C-HIP were addressed. A satisfactory justification was provided. The justification for the most part incorporated theoretical concepts and principles. The student satisfactorily presented the intended behavioral consequences.33.0 ptsBelow Average (29-33) | The student developed a marginal warning initiative or intervention. It lacked detail and did not fully meet expectations. Most of the aspects of the C-HIP were addressed, but details were lacking. The justification minimally incorporated theoretical concepts and principles. The student minimally presented the intended behavioral consequences.28.0 ptsPoor (0-28) | The student failed to develop or developed a poor warning initiative or intervention. It lacked details and failed to meet expectations. Only some of the aspects of the C-HIP were addressed. Details were lacking. The justification failed to include theoretical concepts and principles. The student minimally or failed to present the intended behavioral consequences.45.0 ptsThis criterion is linked to a Learning OutcomeStrategyThe student should detail a strategy as to how he/she plans to evaluate the initiative or intervention. The strategy should address process evaluation, impact evaluation and outcome evaluation within the evaluation plan. Students will likely need to research this topic more in depth to develop an satisfactory plan or strategy. The assignment provides sources for information that can be accessed to assist in developing your evaluation plan or strategy.45.0 ptsExcellent (41-45) | The student developed an excellent intervention plan/strategy. It was thorough, detailed and exceeded expectations. All forms of evaluation were included. The strategy if carried out will provide useful results.40.0 ptsAverage (34-40) | The student developed a satisfactory intervention plan/strategy. It was well presented and meets expectations, but lacks the detail and sophistication of an excellent plan. All forms of evaluation were included. The strategy if carried out will likely provide useful results.33.0 ptsBelow Average (29-33) | The student developed a deficient intervention plan/strategy. It lacked details, was not well presented and did not fully meet expectations. All forms of evaluation were not included. The strategy if carried out may not provide useful results.28.0 ptsPoor (0-28) | The student failed to develop an evaluation plan or the plan was poorly designed. The plan was also poorly presented, indicating the student failed to understand the necessary components and aspects of an evaluation. None or only portions of the various forms of evaluation were included. The strategy if carried out will not provide useful results.45.0 ptsTotal Points: 100.0
BUSN 601 APUS Different Cultural Perspectives Research Paper
Part 1 Forum: 200 wordDifferent cultural perspectives of a region can impact several aspects of a company’s global busin ...
BUSN 601 APUS Different Cultural Perspectives Research Paper
Part 1 Forum: 200 wordDifferent cultural perspectives of a region can impact several aspects of a company’s global business operations. In considering Human Resources Management, culture does not have any impact on performance appraisal.Do you agree or disagree? Defend your position.Part 2 Paper:Companies collect a wide variety of information about their foreign markets to decide in which countries to conduct business and which market segments in these markets they should target. What are the three major markets that exist in all foreign markets? Describe the markets and provide examples of each.Write a paper of 2-3 pages, typewritten in double-spaced format (Arial 12-point font or Times New Roman styles), page margins Top, Bottom, Left Side and Right Side = 1 inch, with reasonable accommodation being made for special situations and online submission variances.In your response, make certain that you include at least two outside references from search engines or scholarly sources from the APUS Online Library.Your paper will be automatically submitted to Turnitin in the assignment dropbox. Originality reports will be returned to the faculty and student. Multiple submissions are allowed. For full credit, make sure that your Similarity Index does not exceed 15%.In the Assignment dropbox, please attach your paper as a file, do not copy & paste. I will grade and return your file.
discussion questions/short powerpoint
Answer the questions below in APA... A. provide really word examples with references.................. Crime was not alway ...
discussion questions/short powerpoint
Answer the questions below in APA... A. provide really word examples with references.................. Crime was not always viewed as preventable. At best, crime was something that could be controlled through enforcement. Conventional wisdom about crime is best captured metaphorically. Imagine a partially inflated balloon. If pressure was applied to either side of the balloon, the air within would be displaced, creating a bulge on the opposite side. Enforcement activity (pressure) was believed to shift crime (air) into surrounding areas. This view is logical and remains a popular perspective among police practitioners. After reading Clarke, do you believe that crime displacement is inevitable or merely contingent? B. situational crime prevention (SCP) Failures Most SCP case studies describe successful interventions, which might lead some to believe that "everything works". Review pages 119 to 122 in the Clarke reading, which discusses "negative" cases. Why did these interventions fail or even backfire? Provide really world examples and references. //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////2) no more than 300 words..................One of the advantages of Situational Crime Prevention is that it provides a framework to control unwanted behaviors, even non-criminal acts. most institutions, has a scholastic honesty policy. Take time to review the Center for Problem-Oriented Policing's interactive webpage entitled, Twenty Five Techniques of Situational Prevention. In this posting, identify two techniques of SCP that could help him prevent academic dishonesty in this class. Bring a short memo, to present in class, that describes these techniques. Be sure to explain why your selected approaches would be the most effective.
4 pages
Business Plan Part 6
The business is a fast food restaurant, and the preferred business organization structure that will be used is the functio ...
Business Plan Part 6
The business is a fast food restaurant, and the preferred business organization structure that will be used is the functional structure where each ...
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BL240 UNA Unit 3 Kyles Fantastic Condiments Case Study Paper
Written Assignment for Unit #3BL 240 Welcome. This is the third written assignment in BL 240. Before you begin the assignm ...
BL240 UNA Unit 3 Kyles Fantastic Condiments Case Study Paper
Written Assignment for Unit #3BL 240 Welcome. This is the third written assignment in BL 240. Before you begin the assignment, review that portion of the course syllabus (see class webpage) dealing with “Written Assignments” to ensure that you understand the format (cover page plus no more than two type-written double spaced pages, content of the cover page, Code of Honor statement, etc.). You will be graded both on your response to the assignment and on having followed the directions (format). Remember that verbiage will not be rewarded but the thoughtfulness and thoroughness of your response will be. The object is for you to show me that you understand the material in Unit 3 and can apply it to a specific fact set.Written Assignment #3: Kyle took your advice and decided not to spend the money to fight for his claim to “KFC.com” as the domain name for his new product line, Kyle’s Fantastic Condiments. Kyle, however, does want to continue the move of his business, Alabama Sunshine, to the next level of operations. His produce marketing efforts in Nauvoo and surrounding areas in Alabama and into Mississippi and Tennessee have proven to be very successful. He now wants to expand to other choice locations in areas that he likes to visit, namely the beach and resort areas along the Gulf Coast of Alabama around the Mobile Bay area of Alabama. Kyle has found a possible location to construct a new store on Dauphin Island, AL. The property is owned by Scott. Since Kyle’s business is successful and people throughout Alabama and abutting States know of Kyle and of Alabama Sunshine, Kyle hires Alexa to contact Scott, negotiate a price, and, if possible, buy Scott’s property. Concerned that, if Scott knows that he (Kyle) wants the location, the price will increase, Kyle instructs Alexa to not tell Scott that she is working for Kyle. During negotiations with Scott, Alexa realizes that Scott’s property is a good deal, an exceptionally good deal, and buys the property for herself, not Kyle as agreed. Kyle is angry, very angry, and wants to know what he can do.Respecting your knowledge of business law, Kyle comes to you. What are the issues that you will need to address and what is the controlling law for each issue? During the conversation, Kyle mentions that Alabama Sunshine is operated as an informal partnership between himself and his cousin, Jerry, who has pretty much retired from management of the business. He asks you about the advantages and disadvantages of a partnership and the other small business organizations and whether he should change the business to some other business structure. If so, which one would be the most advantageous? In passing he notes that the temporary worker, Carla, he refused to hire back during the peak season (remember WA1) has now filed an employment discrimination (gender and national origin) charge against him personally and against Alabama Sunshine and Kyle wonders what the procedure is for such charges and what he must do.Note: As with all Written Assignments, WA3 has a point value of 25 points. This is to be your own work with no help offered, given, or accepted as per our Class Code of Honor.To help you organize your thoughts, I suggest that you read the fact set; decide which facts are relevant and which are merely verbiage; based on the information in Unit 3; decide which legal information is relevant to the facts; then state the legal issue (relevant facts), state the general rule of law that applies, apply the law to the facts and then go to the next legal issue.
19 pages
Historical Financial Analysis Amazon
Amazon is one of the most valuable companies in the world and it has consolidated as the most important online retailer in ...
Historical Financial Analysis Amazon
Amazon is one of the most valuable companies in the world and it has consolidated as the most important online retailer in the world. Amazon ...
SFTY619 Embry Riddle Aeronautical Warning Intervention Gasoline Proposal
Submit your assignment, which required you to design a warning initiative or intervention as a means to enhance safety to ...
SFTY619 Embry Riddle Aeronautical Warning Intervention Gasoline Proposal
Submit your assignment, which required you to design a warning initiative or intervention as a means to enhance safety to curtail injuries and/or illnesses. This assignment is due by the end of this module. The assignment should be submitted in APA format. Any graphics, figures, etc. should be included as Appendices. See the grading rubric prior to submission of your assignment.You will need to select a particular product, chemical, hazard, task, etc. that you want to address within your workplace. If you are unable to perform this task in a workplace, select a product, chemical, hazard, task that is applicable to a specific population (gasoline – general public, radon – homeowners, magnets – parents of young children, etc.).You will use the C-HIP Model to develop your warning initiative or intervention. You must provide details for each aspect of the model. You must detail the intervention or initiative that you intend to develop and you must provide justification. This should be done for all aspects of the model. Thus, you should discuss and justify the source of the risk information and you should detail the media and channel as to how the warning will be presented and why (justify). You need to address all aspects of the receiver. In your justification be sure to incorporate theoretical concepts and principles from the content learned in the module associated with sensation, perception, and information processing. Lastly, discuss the intended behavior that should be produced from the initiative or intervention.After this information is presented, you should detail a strategy as to how you plan to evaluate your initiative or intervention. You should address process evaluation, impact evaluation, and outcome evaluation within your evaluation plan (this may require some additional research as to what should be included in these evaluation measures). The following sources will provide guidance as to definitions for the types of evaluations and items that need to be assessed in each aspect of the evaluation.Evaluation (Links to an external site.)Framework for Program Evaluation in Public Health (Links to an external site.)Program Evaluation (CDC) (Links to an external site.) - Please Note: Be sure to access the links to the left of the CDC page including: Framework, Steps, Standards, etc.SFTY 619 3.3 - C-HIP Applied Activity RubricSFTY 619 3.3 - C-HIP Applied Activity RubricCriteriaRatingsPtsThis criterion is linked to a Learning OutcomeFormattingThis assignment should be presented in APA format. Citations should be made in the text and the paper should include all references. The paper can contain bulleted items, figures, and tables. These should be formatted according to APA format. This section is worth 10 points.10.0 ptsExcellent (8-10) | The student always followed APA format and appropriately cited work and provided references. Very few, if any, grammatical errors and mistakes.7.0 ptsAverage (5-7) | The student usually followed APA format and usually properly cited work and provided references. Few grammatical errors and mistakes.4.0 ptsBelow Average (3-4) | The student sometimes followed APA format and did not always properly cite work and/or provide adequate references. Grammatical errors and mistakes were common.2.0 ptsPoor (0-2) | The student failed to follow APA format, did not include citations and references. Frequent grammatical errors.10.0 ptsThis criterion is linked to a Learning OutcomeUse of C-HIP ModelThe student will use the C-HIP Model to develop a warning initiative or intervention for a particular product, chemical, hazard, etc. they want to address. The student must provide details for each aspect of the C-HIP model. The intervention or initiative must be detailed and a justification presented. This should be done for all aspects of the model. Thus, the student should discuss and justify the source of the risk information, should detail the media and channel as to how the warning will be presented and why (justify). The student will also need to address all aspects of the receiver. The justification should incorporate theoretical concepts and principles from the content learned in the module associated with sensation, perception and information processing. Lastly, the student should discuss the intended behavior that should be produced from the initiative or intervention.45.0 ptsExcellent (41-45) | The student developed an excellent warning initiative or intervention. It was thorough, detailed and exceeded expectations. All aspects of the C-HIP were thoroughly addressed. A detailed and thorough justification was provided. The justification fully incorporated theoretical concepts and principles. The student thoroughly presented the intended behavioral consequences.40.0 ptsAverage (34-40) | The student developed a satisfactory warning initiative or intervention. It was moderately detailed and exceeded most expectations. All aspects of the C-HIP were addressed. A satisfactory justification was provided. The justification for the most part incorporated theoretical concepts and principles. The student satisfactorily presented the intended behavioral consequences.33.0 ptsBelow Average (29-33) | The student developed a marginal warning initiative or intervention. It lacked detail and did not fully meet expectations. Most of the aspects of the C-HIP were addressed, but details were lacking. The justification minimally incorporated theoretical concepts and principles. The student minimally presented the intended behavioral consequences.28.0 ptsPoor (0-28) | The student failed to develop or developed a poor warning initiative or intervention. It lacked details and failed to meet expectations. Only some of the aspects of the C-HIP were addressed. Details were lacking. The justification failed to include theoretical concepts and principles. The student minimally or failed to present the intended behavioral consequences.45.0 ptsThis criterion is linked to a Learning OutcomeStrategyThe student should detail a strategy as to how he/she plans to evaluate the initiative or intervention. The strategy should address process evaluation, impact evaluation and outcome evaluation within the evaluation plan. Students will likely need to research this topic more in depth to develop an satisfactory plan or strategy. The assignment provides sources for information that can be accessed to assist in developing your evaluation plan or strategy.45.0 ptsExcellent (41-45) | The student developed an excellent intervention plan/strategy. It was thorough, detailed and exceeded expectations. All forms of evaluation were included. The strategy if carried out will provide useful results.40.0 ptsAverage (34-40) | The student developed a satisfactory intervention plan/strategy. It was well presented and meets expectations, but lacks the detail and sophistication of an excellent plan. All forms of evaluation were included. The strategy if carried out will likely provide useful results.33.0 ptsBelow Average (29-33) | The student developed a deficient intervention plan/strategy. It lacked details, was not well presented and did not fully meet expectations. All forms of evaluation were not included. The strategy if carried out may not provide useful results.28.0 ptsPoor (0-28) | The student failed to develop an evaluation plan or the plan was poorly designed. The plan was also poorly presented, indicating the student failed to understand the necessary components and aspects of an evaluation. None or only portions of the various forms of evaluation were included. The strategy if carried out will not provide useful results.45.0 ptsTotal Points: 100.0
BUSN 601 APUS Different Cultural Perspectives Research Paper
Part 1 Forum: 200 wordDifferent cultural perspectives of a region can impact several aspects of a company’s global busin ...
BUSN 601 APUS Different Cultural Perspectives Research Paper
Part 1 Forum: 200 wordDifferent cultural perspectives of a region can impact several aspects of a company’s global business operations. In considering Human Resources Management, culture does not have any impact on performance appraisal.Do you agree or disagree? Defend your position.Part 2 Paper:Companies collect a wide variety of information about their foreign markets to decide in which countries to conduct business and which market segments in these markets they should target. What are the three major markets that exist in all foreign markets? Describe the markets and provide examples of each.Write a paper of 2-3 pages, typewritten in double-spaced format (Arial 12-point font or Times New Roman styles), page margins Top, Bottom, Left Side and Right Side = 1 inch, with reasonable accommodation being made for special situations and online submission variances.In your response, make certain that you include at least two outside references from search engines or scholarly sources from the APUS Online Library.Your paper will be automatically submitted to Turnitin in the assignment dropbox. Originality reports will be returned to the faculty and student. Multiple submissions are allowed. For full credit, make sure that your Similarity Index does not exceed 15%.In the Assignment dropbox, please attach your paper as a file, do not copy & paste. I will grade and return your file.
discussion questions/short powerpoint
Answer the questions below in APA... A. provide really word examples with references.................. Crime was not alway ...
discussion questions/short powerpoint
Answer the questions below in APA... A. provide really word examples with references.................. Crime was not always viewed as preventable. At best, crime was something that could be controlled through enforcement. Conventional wisdom about crime is best captured metaphorically. Imagine a partially inflated balloon. If pressure was applied to either side of the balloon, the air within would be displaced, creating a bulge on the opposite side. Enforcement activity (pressure) was believed to shift crime (air) into surrounding areas. This view is logical and remains a popular perspective among police practitioners. After reading Clarke, do you believe that crime displacement is inevitable or merely contingent? B. situational crime prevention (SCP) Failures Most SCP case studies describe successful interventions, which might lead some to believe that "everything works". Review pages 119 to 122 in the Clarke reading, which discusses "negative" cases. Why did these interventions fail or even backfire? Provide really world examples and references. //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////2) no more than 300 words..................One of the advantages of Situational Crime Prevention is that it provides a framework to control unwanted behaviors, even non-criminal acts. most institutions, has a scholastic honesty policy. Take time to review the Center for Problem-Oriented Policing's interactive webpage entitled, Twenty Five Techniques of Situational Prevention. In this posting, identify two techniques of SCP that could help him prevent academic dishonesty in this class. Bring a short memo, to present in class, that describes these techniques. Be sure to explain why your selected approaches would be the most effective.
4 pages
Business Plan Part 6
The business is a fast food restaurant, and the preferred business organization structure that will be used is the functio ...
Business Plan Part 6
The business is a fast food restaurant, and the preferred business organization structure that will be used is the functional structure where each ...
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