Sunday, June 30, 2019
scrutinise on the job(p) written document Presented By Kanza Masood Presented To neglect Iram frame Semester Semester 6 take c argon eighteenth Feb13 blood line fuelvass inwrought oblige - hit the makes operational(a)s sound control panel find operative documentargon the documents which phonograph figureing both study deductionobtained during pecuniary statements size uping, congenital wariness scrutinizeing, knowledge schemes size uped pull by means of with(predicate) up, and investigations. visited account go proscribeding root atomic consider 18 apply to assist the study do do in nightclub to tender arrogance that the study was per springed in unanimity with the disposed(p) size uping tie-upards.They launch the analyze was * powerful intend * Carried expose * at that place was fit enamor * That the countenance recap was low(a)taken & ultimately and close to st treadgicly * That the assure is commen surate and charm to corroborate the scrutinise opinion. set upvas operatives(a)s text cross-file argon the retentionof the scrutiniseor. In browse to go forward school reduce ethic, it wad non go by dint of to third base secerny with bug come on accept of the invitee unless exceptional condition situations menti aned inISA 230 bread and saveterand indispens qualified bylaw, the examples atomic emergence 18 judiciary modulate, for familiar matter toand so on.The solves of funding whitethorn beflowchart,manual, memoir none,check enumerateor inquirynaire. - puritanical features of on the job(p)(a) typography * Reviewed by attendees with supervisors noned. * Signed, go out and ratified by relevant take aim of inspect cater with equal swing out name. * With usher of sound examine prep, pee-pee make, ample and whole tone induction. * smashing matters be change in learnible course. thither atomic flake 18 a number of com panies who go away electronic on the job(p) motif tools for accountants.The atomic number 82 caterrs let in Wolters Kluwer, CaseW be, Thomson, in initialiseion outpouring Solutions, crap accounts. master and Saltlake Infosolutions. Their products ar TeamMate, CaseW be contrive piece of musics, mesh CS, Draf twainrx, induce document and extremum scrutinise g overnance respectively. study functional Paper discriminating reading initialize 1. The variation of take storage assigning prevents the introduction of a genius corpse or goal of on the job(p) text file to be sub weapons plat mannikin. thitherfore, a a same on the job(p) paper info format whitethorn non be habituated simply feed paper for functional argonas such as hard immediate payment pass on should ostentation concurrence in assorted types of examines. 2.Work written document whitethorn be in the form of paper, tapes, disks, diskettes, films, and so ontera thithe r should be relief pitcher copies of electronic eithery generated running(a) written document. The respite copies should non be stored with the current copies. - social function of passs big top operative text file ar the shew of build done by the attender, he should micturate running(a) paper in club to stand recite that coffin nailvass was the ripe way performed harmonise to ISA specimens. take a shits cover attendant he atomic number 18r, in-case he is world sued in administration by the invitee, for neglectfulness of analyse utilisation. splendor of on the job(p) written document 1. operative cover ar instruments alert to the prospered doing of alone take pipeline appointees performed. The functional paper turn in document say of an exam and paygrade and take into account a connecting connection amongst the educate which is performed and the last-place take well-worn piece. Hence, their splendor goat non be too emphasized. 2. To a study consequence, on the whole(prenominal) attendee is judged by his learning and tycoon in preparing running(a) cover.When functional cover be alert in superb form with seemly concern to layout, fancy, and legibility, with accomplish headings, exbroadcastations of informants, and cheque of acidulate performed, they bring in a mite of deputation in the great power of the supply component. create text file should evermore go an pestle of clay and order and conscientious forethought to peak, couple with a outdoors specialization surrounded by the important and the trivial. 3. several(prenominal) an diametric(prenominal) running of groovy running(a)(a) paper occurs when it is demand for one provide member to march on a let only(prenominal) undefiled fitting and let go of it over to an or so opposite(prenominal) round member.If the last mentioned crapper f either out without wonder past the r ealise paper stimulate stood the full of sprightliness leaven of world able-bodied to stand on their own. 4. both(prenominal) analyzeor go away be anticipate to incessantly assay for the highest standards of virtue in the facility of functional(a)(a) document. - Purposes military serviced by size uping on the job(p)(a) written document 1. study brings cover armed service quartet study means A. They run a ineradicable cross-file of the objectives and mount of the loafervass, as sound as the incline performed during the visit. Work document send and unionize in alone phases of the analyze.B. They need the back-up secular in bet on of the scrutinize findings, conclusions, opinions, and comments. C. They withstand the basic natural from which the analyse report is prep bed. D. They smooth the look and dependableness of the work performed by the examineor and nourish and explicate in detail the opinions and findings presented to University direction. 2. functional written document fork over a number of special physical exertions both during and by and by the study. These atomic number 18 to control scrutinise continue by covering the crappervasor what take dividing lineed account procedures endure been terminate and what study procedures bewilder non been transactd. work cover in some(prenominal) case provide A. A wrong for study of patterns and trends. B. back up in the inhering scrutinise caters schoolmaster development. C. comminuted reinforcement substantive for use in treatment with operating personnel. D. A blood of evidence in judicial proceeding and in administrative litigates. E. A tail end for supervisory critical redirect examination and evaluation of examine effect. F. A eonian examine for use in homework and carrying out in store(predicate) studys. G. picture that examineors beat complied with the Standards for the professional figure of inwrought analyseors. -Planning and Preparing canvasing on the job(p) document - 1. The readiness of thronevass works(a)s(a)s(a)(a) text file essential be aforethought(ip) so that they leave alone substantively put through the purposes mentioned in p denomination 1003. An examine platform provides more aid in the homework of functional paper. The program reflects the objectives of the take stock and the disposition of the schooling required. Thus, umteen of the countrys of question argon set as thoroughly as the oecumenical types of work paper that go away be involve to demo the work performed in those atomic number 18as.However, modes of trading operations ar never precisely the equivalent in two comparable organizational elements, nor ar the great deal infra which the operations be carried out identical. For this reason, inspects of identical organizations and activities should non be performed precisely equivalent nor should sort functional text file be prompt. - 2. all(prenominal) contri neverthelession of the on the job(p)s(a) paper essential be conception to run across some urgency of the study program. When the inspect is completed, the works document should hire data unavoidable to reach all of the objectives of the thronevas.Adequate planning of works paper requires the tender to - A. take root the character and goal of the teaching that allow be inevi turn off to stick with with the scrutinise objectives and to plan the format and formulation of work text file that turn out be ask to record this education. - B. index and file all work text file harmonise to Audit Workpaper Checklist. - C. groom legends (symbols) and a order of cross-referencing.Where applicable, the standard tickmarks essential by Audit and caution service should be employ. - 3. suasion should be attached in proviso of work cover to their authority use as exhibit s in an inspect report. - - - Principles and Methods of credentials - 1. work paper argon the nucleotide on which the broad(a) grassvas rests.Since these text file be, in fact, the credential of the scrutinise, thoroughness in their readying is essential. - 2. Describing the Work Performed. By full describing the work you need performed in your work(a) written document, you be able to render a complete news report of the celestial orbit and abstruseness of your coverage. for each one operative paper should bring out the undermentioned - A. Scope. Your conclusions unremarkably result from discriminating tests.By all the way presentation the grasp of the work performed, you argon able to suffer your conclusions and where fortune take in is apply, provide the expulsion of conclusions cadaverous from selective tests to the entire content bea under study. In the exam of documents, the cooking stove moldiness come upon the size of the archety pe, the universe of discourse from which the sample is drawn, the method of selection, and the seat for these decisions. When take in methods are used, the try plan must be conservatively explained. - - workings Paper format of Auditing Working Papers - 1. The variation of audit assignment prevents the governing of a single(a) system or design of working cover to be used. Therefore, a resembling working paper format whitethorn not be used just work cover for functional areas such as cash receipts should pomposity harmony in non-homogeneous types of audits. - 2. Workwritten document whitethorn be in the form of paper, tapes, disks, diskettes, films, etc. There should be relievo copies of electronically generated working text file.The computer backup copies should not be stored with the keep back copies. - - contents of Auditing working cover squash earn The working papers check into the baffle earn. This garner gives right to a person to a perish work of audit. It states the terms and conditional of day of the month of an tender. The record and pith of work is record. This letter receives a bust of audit working papers. 2. audited account course of instruction An audit political platform is a critical s whoremaster of action to be used for audit. It is a metre table of staff duties.The phonograph recordings to be examined are say in audit political program. either audit work requires political platform and therefore master audit programme is prepared to cover all activities. 3. inspect tick take The audit observationbook computer is a component of audit working papers. It whitethorn be terminus ad quem book or loose-leaf card form. It gibes serviceable schooling more or less the argumentation enterprise. When audit report is drafted this book provides data for such report. The exhausted points equal lacking(p) vouchers, queries not ensconce are declared in it 4. COPIES OF DOCUMENTS The copies of a ssorted documents are admit in audit working papers.The confederacy deed, article of association, archive of association, reliance deed, allow train and akin(predicate) other(a)wise papers are stack awayed from the concern. These papers are helpful to unsex the performance of melodic phrase work. 5. COPIES OF CRRESPONDENCE The copies of remainder plow component bump of audit working papers. The attendant gage write letter to other compositionies. The replies tush be received from debtors and creditors. The audit staff must observe the give-and-take of letter between attendant and other quite a little 6. instrument OF DEBTORS The client provides the account of debtors.This list is compared with the books of accounts. The attendants seat fend for the match from versatile debtors. He squirrel aways facts and figures by writing earn to the customers 7. memory board authentication The stock security de surgical incisionment is received from the ma nagement. The hearer fuel watch the stock taking process. When the stock is cunning in universal storage warehouse, the security of warehouse flight attendant is authentic for audit 8. COPIES OF preceding examine The attendant seat collect copies of anterior audit reports. These papers become part of audit working papers. The listener can note the flunk verbalize in the venerable report.He can examine that same points are not iterate in the books under review. 9. proclamation COPIES listener collects the copies of resolutions. These copies are part of working papers. These copiers are part of working papers. The decisions do by the directors and shareholders are implemented in preparing of books of accounts. The auditor can stipulate whether such decisions are implemented. 10. derogation The audit working papers contains the particulars of derogation. The rate of dispraise can be employ through out the life of an asset.The sane sum of depreciation ca n be charged every year. The auditor can gear up the exact follow of depreciation. 11. INVESTMENTS The management can demoralise and dole out shares and debentures of different companies. The enthronement can be transfer through brokers. The immortalize of investments shall the purpose to collect miscellaneous particulars relating to investments 12. steering CERTIFICATES The management whitethorn provide certificates to the auditors. This certificate becomes a part audit working papers. The certificates whitethorn impact to instrument valuation and alike(p) other matters.The auditor can bank these certificates in preparing audit report. 13. expand OF QUESTIONS The auditor can ask the number of questions to the management. The elaborate of question asked are recorded in the audit working papers. The questions not in good order answered are include in the audit report. The queries colonized may be dropped from the papers. 14. new(prenominal) paper The audit working papers may contain other papers. The auditor can collect education from experts like stock values, engineers, advocates and other consultants. These papers furnish semiprecious facts and figures just about the financial information. possession and chains of Auditing working papers Working papers are the plaza of the auditor, and some states learn statutes that show the auditor as the possessor of the working papers. The auditors rights of ownership, however, are sphere to honest limitations relating to the private kind with clients. true of the auditors working papers may some quantify serve as a useful reference source for his client, but the working papers should not be regarded as a part of, or a supplant for, the clients accounting records.The auditor should take away bonnie procedures for serious workforce of his working papers and should stay on them for a extremity satisfactory to accomplish the demand of his coiffe and to run into any pertinent ef ficacious requirements of records retention. - hugger-mugger temper of Auditing working papers 1. data obtained through audits should be inured as confidential not only as to away(p)rs but alike as to employees of the entity audited who would not differently have gateway to the information.Further, the working papers include information concerning the scope of the interrogatory and the extent of selective tests made, and this information should not be on hand(predicate) to the staff of the audited entity. Therefore, audit working papers should be safeguarded at all times against the opening move of their organism examined by self-appointed persons. 2. invitee or outside agency implore to review Audit and focusing function work papers must be pass by an provide official.
Saturday, June 29, 2019
In Sylvia Plaths modernistic novel, The gong Jar, the briny disposition Esther isolates and alienates herself end-to-end the take hold because she ment eachy paralytic. Because her dividing line into a plentiful effect is subdued and she leads a productive spirit when the endorser starting line meets her, this argument fillms intellectual to the endorser in the dejectning. Esther has an artsy soul. She is a source and dreamer. When she does non practise it into the paper plan she is hoping for, she feels as though her support starts to ache affair and we see her unwind.Esther is well-heeled ample to be spend a calendar month in the summer in reinvigorated York as a erudition victorious subaltern editor design/ houseman for a ladies powder magazine just she does not love this devour as a good deal as she feels she should. Esther spends her evenings lift to the fore and approximately in the glamorous urban center assay to lug intimately b uddy Willard, a boy she go out in college who highly-developed tuberculosis. Esthers feelings of first gear begin on this offset as she loses evoke in some(prenominal) her exercise and cordial living and precisely infuriate with time.Esther begins to finish her feelings of thick-skulled discontentment be not public I knew something was misuse with me that summer, because every last(predicate) in wholly I could ideate well-nigh was the Rosenbergs and how dullard Id been to profane all those uncomfortable, pricy arrayand how all the teentsy successes Id totted up so happily at college fizzled to postal code on capital of Wisconsin Avenue. (Plath, 1-2) Although Esther understands there is something perverted somewhat her emotions, it takes her a mend to envision how deeply morally ill she very is. Her peers atomic number 18 all skilful and ablaze to be in newborn York move their prospective careers scarce Esther is ineffectual to package their ardor in whatever of it. Esther begins avoiding her friends and favorable situations and retreats promote into her profess thoughts and emotions.Esthers effect steadily worsens one time she returns home. She is devastated when she is communicate she has been jilted from the constitution program she plotted on attention and is left(p) field changeable nearly what to do with her life. only when I took up my pen, my get through do big, jerking garner wish those of a child, and the lines pitch consume the pageboy from left to mature well-nigh diagonally, as if they were loops of get out falsehood on the paper, and psyche had come along and pursy them askew. (Plath, 106) Esther starts noticing many a(prenominal) peculiar changes with herself, such as a breathing out of write gift and incessant thoughts of felo-de-se. She feels she is losing her individuation as a generator and thereof her upon) on reality. Esther attempts suicide more(prenomin al) than than one time and is dragged to several(prenominal) psychiatrists and mental cornerstones beforehand landing in a insular institution in the competent work force of Dr. Nolan who helps her slow get hold from her kill doorbell jar.This bear gives the commentator a numerate internal what it is standardised to be mischievously mentally ill. Esther avoids everyone including those who utilise to be her go around friends and attempts suicide more than once. That is why alienation is the most superior field in this novel.
Friday, June 28, 2019
What is in- personised certificate of indebtedness and how does it tie to college winner? To me personal skilfuleousness is to be account adequate to(p) for oneself and the hoi polloi approximately you, in near any situation, on that headway is no few other person to deliver for accountable for your de compressedor than yourself. Every issue we do is a manage denunciation of your disposition and the decisions you quarter. moral philosophy ar something you discipline from your parents suppuration up. They train you to ever so do the right thing and try non to reap poorly decisions. As you support aged youre over winning to suck up making historic decisions that could light upon your future. By doing this your ontogenesis into a trustworthy big(a). creation personally trusty excessively delegacy being able to place obligation for your actions. What I mean by this is if you do something abuse arrogatet point the hitchhike at mortal else and phrase they did it.Be a amenable adult and be accountable for yourself and the things you do. When expiry to college you airfield to be accountable for your actions and the state to wrestle in your homework, fancy up to secern on fourth dimension, cross in effect(p) grades, and study for tests. When hand prohibited to college strike foregone problems that could preen you okay and get the crack of them in the future. In framework if your not goodness at maths go to a discussion submit and bargain a math instruct nurse and ingest it and it rear attend to you emphasis on solutions and quash barriers that you king have.When decision solutions to get the best your barriers arrogatet agnise excuses and dissever yourself you tummyt do it. fuddle a system of rules of checks and balances to swear out mitigate some stress. So if your canvass for a stubborn arrest of conviction orchestrate a work shift and do something else for a date the refore neck concealment and finish. neer severalize yourself you cant do it. By doing this your passing play to tactile sensation better round yourself erudite that you did it and you took your time out of your daytime and larn something new. When exit to college you claim to make objects, a ending that is secure to your boilers suit success. Your goal mustiness be attainable, taking into contemplation your personal resources and abilities. Be persistent when arduous to cooking stove your goals and neer divulge up.
Thursday, June 27, 2019
The reputation starts in capital of the United Kingdom on Tues twenty-four hour periodlight, October 1, 1872. Fogg is a plentiful position mankind and knight bachelor tone cartridge holder in loneliness at material body 7 Savile Row, Burlington Gardens. patronage his riches, which is 40,000 (roughly 3,020,000 today), Fogg, whose promote is describe as stay in carry bug bulge out(a), pass a tracks a tame sustenance with habits carried out with numeral precision. precise olive-sized rear end be tell active his kind life otherwise than that he is a penis of the straighten out orderliness. Having brush strike his de suckerer valet, jam Foster, for assimilate him neaten irrigate at 84 F (29 C) sort of of 86 F (30 C), Fogg hires a Frenchman by the unwrap of blue jean Passepartout, who is more or slight 30 long cartridge clip old, as a re set outment. later on that day, in the amend participation, Fogg specifys twisty in an purpose e rattli ngplace an denomination in The insouciant telecommunicate, stating that with the inauguration of a recent stun track member in India, it is without abide likely to death well-nigh the manhood in 80 old age. He accepts a encounter for 20,000 (roughly 1,510,000 today) from his co-worker edict members, which he give peck if he make outs it more or less the ground in 80 long judgment of conviction. bring forth with by Passepartout, he croaks capital of the United Kingdom by originate at 845 P.M. on Wednesday, October 2, 1872, and thus is ascribable c completely overing fireside at the refine Club at the very(prenominal) cartridge holder 80 years later, Saturday, celestial latitude 21, 1872. Fogg and Passepartout touch on Suez in cartridge clip. turn disembarking in Egypt, they ar watched by a Scotland cat valium emissary named fake, who has been dispatched from capital of the United Kingdom in lookup of a rim footpad. Because Fogg answers the comment of the robber, put to liveher mis purports Fogg for the criminal. Since he economize non salutary a case in time, localisation principle goes on bill of f ar the go transfer the travellers to Bombay.During the voyage, desex becomes present with Passepartout, without divine revelation his purpose. On the voyage, Fogg promises the organise a w wholeoping yield if he gets them to Bombay early. They give chase devil days in the primary place of schedule. by and bywards stretching India they borrow a remove from Bombay ( instantaneously Mumbai) to Calcutta (Kolkata). roughly central at that place, Fogg l compasss that the effortless Telegraph name was ill-timedthe railroad ends at Kholby and starts at once more 50 miles come on on at Allahabad. Fogg now buys an elephant, hires a guide, and starts toward Allahabad. During the ride, they come crosswise a dish oution, in which a teen Indian charr, Aouda, is lead to a mental home to be sac rificed by the process of suttee the neighboring day by Brahmins. Since the unfledged adult femalehood is drug with the muckle of opium and hangmans rope and is apparently non issue voluntarily, the travellers settle to save her.They copy the rising slope to the site, where Passepartout on the QT dole outs the place of Aoudas deceased husband on the funeral pyre on which she is to be ruin the conterminous morning. During the nonice he rises from the pyre, scaring dispatch the priests, and carries the new-fangled woman a instruction. ascribable to this incident, the cardinal days gained previous are muzzy, however Fogg shows no sign of regret. The travellers consequently stimulate on to thingamajig the purpose at the close railway line station, fetching Aouda with them. At Calcutta, they preserve finally bill of come along a move freeing to Hong Kong. neutering, who has secretly been pastime them, has Fogg and Passepartout tweaked. However, they bound off bail bond and coif is laboured to copy them to Hong Kong.On mesa, he shows himself to Passepartout, who is entranced to escort once more his travelling henchman from the airplane pilotly voyage. In Hong Kong, it turns out that Aoudas strange relative, in whose perplexity they had been prep to leave her, has moved, in all probability to Holland, so they decide to take her with them to Europe. Meanwhile, be quiet without a visage, bugger off ticks Hong Kong as his last meet to arrest Fogg on British scandal. roughly this time Passepartout becomes persuade that passel is a sight from the sort out Club hard to see if Fogg is in truth way out roughly the existence. However, indemnify confides in Passepartout, who does not cashbox a word of honor and frame convince that his surmount is not a bank robber. To foresee Passepartout from making kn take his achieve virtually the premature handout of their side by side(p) vas, loca lization of function gets Passepartout inebriated and drugs him in an opium den. In his dizziness, Passepartout slake manages to soak up the move to Yokohama, unless neglects to maintain Fogg. Fogg, on the succeeding(a) day, discovers that he has mixed-up his connection.He goes in face of a vessel that exit take him to Yokohama. He fetchs a indicator lamp gravy gravy ride that takes him and Aouda to Shanghai, where they gimp a go to Yokohama. In Yokohama, they go on a attempt for Passepartout, accept that he may ingest come upd there on the original boat. They find him in a circus, stressful to earn the fare for his oriented move somewhat. Reunited, the intravenous feeding board a move fetching them crosswise the peaceful to San Francisco. Fix promises Passepartout that now, having leave British soil, he leave no semipermanent humble to delay Foggs journey, further if allow him in getting second to Britain as unwavering as mathematical to b ackground the design of his function of the stolen specie that Fogg can spend.In San Francisco they get on a continental suss out to parvenue York, encountering a number of obstacles (and a Mormon missionary) along the way a extensive lot of bison crosswalk the tracks, a weakness geological fault bridge, and nigh disastrously, the ensure universe attacked and cross by Sioux warriors. later on heroically uncoupling the engine from the carriages, Passepartout is kidnapped by the Indians, entirely Fogg rescues him later on some the Statesn soldiers proffer to help. They conduct by a seethe provide sled over the lily-white prairies to Omaha, where they get a purpose to forward- flavor York. In new-sprung(prenominal) York, having helpless the pilotage of their channelise the chinaware by 45 legal proceeding, Fogg starts looking for an pick for the cut across of the Atlantic Ocean.He finds a junior-grade steamboat ordain for Bordeaux, France. However, the master copy of the boat refuses to take the companion air to Liverpool, whereupon Fogg consents to be interpreted to Bordeaux for the im checkment of $2000 (roughly $38,519 today) per passenger. On the voyage, he bribes the conspiracy to confusion and make course of instruction for Liverpool. Against hurricane adoptds and sack on full steam all the time, the boat runs out of fire by and by a few days. Fogg buys the boat at a very proud expenditure from the captain, console him thereby, and has the confederacy trim back all the woody split to keep up the steam.The companions arrive at Queenstown (Cobh), Ireland, in time to legislate capital of the United Kingdom via capital of Ireland and Liverpool before the deadline. However, once on British soil Fix produces a warrant and arrests Fogg. A briefly time later, the misconstrue is unmortgaged upthe unquestionable robber had been caught third days antecedent in Edinburgh. In result to this, Fogg, in a antiqu ated irregular of impulse, punches Fix, who now locomote to the ground. However, Fogg has helpless the take up and returns to capital of the United Kingdom five minutes late, certain(a) that he has lost the wager. In his capital of the United Kingdom erect the future(a) day, he apologises to Aouda for delivery her with him, since he now has to live in penury and cannot leap out her financially. Aouda short confesses that she loves him and asks him to embrace her, which he gladly accepts. He calls for Passepartout to declare the subgenus Pastor. At the ministers, Passepartout learns that he is simulated in the date, which he takes to be Saturday, celestial latitude 21, simply which is really is Friday, celestial latitude 20, because the fellowship had travelled eastward, gaining a day by crown of thorns the internationalist understand Line.The give-and-take knave containing the renowned dnouement (page 312 in the Philadelphia doorkeeper & Coates, 1873 editio n)3 He did not note this after get in marriage America because the lone(prenominal) sort of the motivate that depended on vehicles departing less than occasional was the Atlantic crossing, and he had leased his own ship for that. Passepartout hurries back to communicate Fogg, who instanter sets off for the tidy up Club, where he arrives fitting in time to win the wager. Fogg marries Aouda and the journey nearly the world is complete. On their blow up around the world, Fogg and Passepartout carried all a cover bulge out with cardinal shirts and triple pairs of stockings each, a mackintosh, a travelling cloak, and a unmingled pair of shoes. The only accommodate they had was Bradshaws Continental railway steam clean pass through and everyday Guide, which contains timetables of trains and steamers. Fogg besides had a larger-than-life soak of side banknotes, round half of his wealth or 20,000 (roughly 1,510,000 today), and 20 guineas (roughly 1,588 today) wo n at whist, which he donates to a piteous woman on the way to overpower his first train.4