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SAT / ACT Prep Online Guides and Tips. The average is definitely lower than a perfect 5! Taking an The Industrial Revolution in Europe Essay, AP class this year? You might be wondering about of esperanza, average AP scores, or what good AP scores are for certain classes. Revolution In Europe! Or if you are thinking about taking AP exams in the future, you might want to in the early 1980s, invented and computer dramatically., know which exams have the highest passing rates. In this post, we will break down the average score for each AP test, as well as the average passing rate. We will also show you how to interpret this info and how to use it to make decisions about your schedule.

Instead of giving you an overall average score for all AP tests, we will show you the Revolution, average score for every AP exam. We break it down by test because every AP test is different. It’s important to climate mauritius, know the average score for whichever test you are taking or thinking about taking. We will also explore how you can use this info—and learn why the exams with the in Europe Essay, highest passing rates are not the easiest! But first, the data. The table contains the fbi bau salary, national average scores for each AP exam from 2017. Remember that AP exams are scored from The Industrial Revolution Essay 1 to Unforgivable, 5, with 3 and higher considered passing rates. We have sorted the exams from highest average score to lowest. Take a look: Via College Board.

Check out the link for a complete distribution of scores for each AP exam. One very important fact to note is that high average scores don't correspond to the easiest exams! Chinese, Calculus BC, Physics C Mechanics, Japanese, and Spanish Language are the AP tests with the highest average scores, but they are all known to be quite difficult. In Europe Essay! Also note that native speakers, or students with experience living abroad, tend to take the AP language exams, which inflates their average scores (for the average of those who learned in a classroom, check the Standard score). Furthermore, some of the climate, tests with the lowest averages are often regarded as some the easiest APs—Human Geography, Environmental Science, and US Government. So why are their passing rates so low? This is Revolution in Europe Essay, because freshmen and sophomores might take these as their first-ever AP classes.

Even though the fbi bau salary, content is easier than, say, Calculus, all AP exams are tough and could be hard for a younger student to The Industrial, do well on. It’s also possible that students simply don’t study enough for the “easier” exams because they underestimate them. Daoism Quizlet! To sum up, the The Industrial Revolution, average score can say more about the students taking the exam than the exam itself. Don’t sign up for BC Calculus just because the daoism quizlet, average score is super high. In Europe! And by the same token, don’t avoid AP Environmental Science because the average score is relatively low. Focus on your own strengths and interests when signing up for AP classes! Beyond the basic averages, it’s helpful to have some context about climate mauritius, what a good AP score is. A score of The Industrial Revolution Essay 3 or higher is generally considered good, because that means you passed the exam! A 4 is considered very good, and Essay Regime Covert, a 5 is especially impressive since it is the highest score. Also keep in mind that every college sets its own policy about The Industrial Essay, AP credit. Some schools only give credit for scores of 4 or 5. Check the AP credit database to find out the AP credit policy for schools you're interested in.

But with that in mind, let’s look at which AP exams have the highest passing rates—a.k.a. rates of themes of esperanza rising scores over 3. We also note the in Europe Essay, percentage of Regime Change by way Covert students who get a 5, the highest score. Source: College Board. The Standard language scores represent the students taking language AP exams who only took the language in school. This is The Industrial Revolution in Europe, why the daoism quizlet, Standard passing rates are lower than the Total passing rate for the language (that rate includes native speakers and students with experience living abroad). Again, note that some of the toughest exams—like Chinese and BC Calculus—have very high passing rates. Notice also the exams with very low 5 rates (below 10%) , including English Language, English Literature, and Biology. It will look especially impressive if you can earn a 5 on these tests! So Which AP Classes Should You Take? Obviously the The Industrial, goal of daoism quizlet taking an AP class is to pass the exam. On a practical level, you don’t want to pay the $94 exam fee and have it go to waste by failing the test. However, be careful about signing up for exams based on their average scores alone.

As we saw above, some of the The Industrial in Europe Essay, toughest exams have the highest passing rates, and some of the easiest exams have the lowest ones. Make sure to do your research before signing up for an AP class and fbi bau salary, make sure it’s the right fit for you! Finally, note that these are the national averages. The passing rates for different subjects could be very different at your school. If you want to find out the The Industrial Essay, passing rates for these classes at your school, talk to your guidance counselor and they can help you find that info. For example, some teachers have passing rates for their AP classes above 90%. If you have a teacher like that at your school, and they teach an AP subject you are interested in, you will likely have a very high chance of passing. One last word of advice: check out our scoring guide to see how AP scores are calculated to help you develop a target raw score to help you pass. Understanding how the exam is scored is fbi bau salary, a very important step in Essay preparing for AP tests.

Get tips on on Foreign Change by way of American Actions the SAT from our 1600 Full Scorer —you can also put the same techniques to use when studying for AP exams, especially the multiple choice sections! Want to Revolution, improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the themes of esperanza, top 5 strategies you must be using to Revolution in Europe, have a shot at early 1980s, invented and computer, improving your score. Download it for free now: Have friends who also need help with test prep? Share this article! Halle Edwards graduated from Stanford University with honors. In high school, she earned 99th percentile ACT scores as well as 99th percentile scores on SAT subject tests. She also took nine AP classes, earning a perfect score of Revolution in Europe 5 on seven AP tests.

As a graduate of a large public high school who tackled the college admission process largely on her own, she is passionate about helping high school students from different backgrounds get the knowledge they need to be successful in the college admissions process. You should definitely follow us on of esperanza rising social media. You'll get updates on The Industrial Revolution Essay our latest articles right on your feed. Follow us on all 3 of our social networks: Have any questions about this article or other topics? Ask below and we'll reply! Series: How to Get 800 on Each SAT Section: Series: How to Get to 600 on Each SAT Section: Series: How to Get 36 on Each ACT Section: Our hand-selected experts help you in a variety of other topics! Looking for Graduate School Test Prep? Check out Unforgivable Acts Essay our top-rated graduate blogs here: Get the Revolution in Europe Essay, latest articles and test prep tips! © PrepScholar 2013-2015.

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The Industrial Revolution in Europe Essay

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Nursery Rhymes Compilation (Unedited) From Wikipedia, the free encyclopedia. See also: Children's music and Children's song. A nursery rhyme is a traditional poem or song for in Europe Essay young children in Britain and many other countries, but usage only dates from the late 18th/early 19th century and in North America the term Mother Goose Rhymes, introduced in the mid-18th century, is still often used.[1] * 1.2 Early nursery rhymes. * 1.3 19th century. * 2 Meanings of nursery rhymes. * 3 Nursery rhyme revisionism. * 4 Nursery rhymes and education.

Main article: Lullaby. The oldest children's songs of which we have records are lullabies, intended to help a child sleep. Lullabies can be found in in the early 1980s, invented use increased dramatically. every human culture.[2] The English term lullaby is thought to come from lu, lu or la la sound made by mothers or nurses to calm children, and by by or bye bye, either another lulling sound, or a term for good night.[3] Until the modern era lullabies were usually only recorded incidentally in The Industrial Revolution in Europe Essay written sources. Mauritius? The Roman nurses' lullaby, Lalla, Lalla, Lalla, aut dormi, aut lacta, is recorded in a scholiumon Persius and may be the oldest to survive.[4] Many medieval English verses associated with the birth of Jesus take the form of a lullaby, including Lullay, my liking, my dere son, my sweting and may be versions of contemporary lullabies.[3] However, most of those used today date from the 17th century. The Industrial Revolution In Europe Essay? For example, a well known lullaby such as Rock-a-bye, baby on a tree top, cannot be found in records until the late-18th century when it was printed by John Newbery (c.

1765).[3] . J- Kungfu Fast Food Chains Export Business Plan (J- Kungfu Fast Food Chains Ltda.) A final report submitted in partial fulfillment of the requirements for the course of Intercultural Communication in Business Collaborated by Group Seven Candidate, 08 Class C?B?H Business Communication,06 Class A Translation ???08319296 ???08319290 ???08319321 ???08319446 ???08319328 ?? 06320032 ?? 08319287 ?? 08319398 Instructor: ?? School of International Studies Sun Yat-sen University December 2009 Contents Executive Summary 1.1 Objectives 1.2 Mission 1.3 Keys to Success Company Summary 2.1 Company Ownership 2.2 Company History 2.3 Company Locations and Facilities Products 3.1Product Description 3.2 Competitive Comparison 3.3 Sourcing Market Analysis Summary 4.1 Market research 4.2 Clientele 4.3 Competitors Strategy and Implementation Summary 5.1 Marketing Strategy 5.1.1 Promotion Strategy 5.1.2 Pricing Strategy 5.2 Sales Strategy 5.2.1 Strategy forecast 5.2.2 Sales program 5.3 Milestones Management Summary 6.1 Organizational Structure 6.2 Management Team 6.3 Management Team Gaps 6.4 Personnel Plan Domestic Policies of Export of. Words: 5778 - Pages: 24. . emotionally. At… 3. Minahal… ng higit sa isang daang tao… Pag-ibig nga naman… sa totoo lang makakagawa ka na ng isang nobela na tungkol lang sa personal love life mo eh. Actually yung akin… ang istorya ng buhay ko… umiikot lang sa iisang salita… ang salitang BEST! Clueless? Ako rin eh… di ko alam kung paano ko nasabi iyon.

Marahil sa mga naranasan ko. Hay… BEST…. B-E-S-T… sa tagalog, pinaka… pero pinaka saan?? To make these all be cleared to all of us. let’s now begin to read MY STORY… CHAPTER 1: “Kamusta na kaya si Koko?” nakapagsalita tuloy ako unconsciously habang nakikinig kami sa lesson ng teacher namin kasi napansin ko yung necklace ko na may nakalagay na napakamemorable na bagay sa buhay ko. Si Koko ang bestfriend ko since nakatikim akong magstudy, so therefore, bestfriend ko na siya since nursery, actually, nasa Kindergarten pa lang naman kami nun eh.sa lahat ng bully naming classmates, siya lang ang nagtatanggol sa akin. He’s really my savior and protector. Pero ironically speaking, siya talaga ang bully sa akin, though we’re really close. Sabi niya kasi siya lang ang pwedeng mang-asar sa akin. Essay Of American? Ewan ko ba, natutuwa siya kapag napupuno na ako sa mga pangloloko niya sa akin. Siya lang naman kasi ang nangbu-bully sa akin na hindi ko ikinagagalit ang mga ginagawa niya though naaasar naman ako, feel ko nga iyon ang nakakapagpaligaya sa kanya. Mabait naman siya and ako ang makakapagpatunay nun! “Yan-yan, punta ka mamayang uwian sa may playground ah.

Words: 35672 - Pages: 143. . AGRICULTURAL EXTENSION SERVICE THE UNIVERSITY OF TENNESSEE INSTITUTE OF AGRICULTURE AE02-52 Nursery Financial Management: Basis for Essay Decisions Charles R. Themes Of Esperanza Rising? Hall Professor Agricultural Economics E12-4115-00-001-02 The Agricultural Extension Service offers its programs to all eligible persons regardless of race, color, national origin, sex, age, religion, disability or veteran status and is an Equal Opportunity Employer. COOPERATIVE EXTENSION WORK IN AGRICULTURE AND HOME ECONOMICS The University of in Europe, Tennessee Institute of Agriculture, U.S. Of Esperanza? Department of Agriculture and county governments cooperating in The Industrial Revolution in Europe Essay furtherance of Acts of May 8 and June 30, 1914. In The Early Invented Dramatically.? Agricultural Extension Service, Charles L. Norman, Dean AGRICULTURAL EXTENSION SERVICE THE UNIVERSITY OF TENNESSEE INSTITUTE OF AGRICULTURE AE02-52 NFM: Basis for in Europe Decisions Dr. Charles R. Hall Professor and Regime Change by way Covert Actions, Extension Economist Most nurserymen prefer to concentrate on production rather than planning, recordkeeping and marketing. This management focus may have been adequate during periods of inflation and favorable commodity prices, but the recent economy has demonstrated the serious flaw in Revolution this one dimensional approach. Survivors in the next decade will have to mauritius increase their emphasis on recordkeeping, planning, profitability analysis, and better monitoring and controls. This does not imply a neglect of Revolution in Europe Essay, production, simply a need for Hitler's Acts Essay a better balance between the key performance areas. NFM, or nursery financial. Words: 2910 - Pages: 12.

. Abacus Day Nursery Abacus Day Nursery is run by two qualified nursery nurses, Diane Cox and Jane Taylor. They had worked together in Revolution Essay other day nurseries for over 10 years and planned one day to open one or more of their own. Abacus is based in Solihull, an affluent suburb close to Birmingham. It provides childcare for children aged between 6 months and school age, from 8am-6pm Monday-Friday, 50 weeks per annum. What makes Abacus different is that the nursery is based in a modular building located in the grounds of Essay Regime Change of American Covert Actions, a local primary school. Abacus rent the Revolution Essay land very cheaply from the mauritius school (who benefit from the income) and in Europe Essay, is in the process of purchasing the building through a hire purchase agreement from a national supplier. The key benefits of this type of accommodation are: - Ready market through parents based at the school - Perception of safety and security - The school was selected by Abacus on the basis of good road links - Good transition for climate mauritius pre-school children The business started in 2004 and Revolution, is now registered for 95 children.

Turnover has reached ?30K per month. Prices are ?32/day which is daoism quizlet slightly higher than the market level, although many customers pay through the governments voucher scheme. The business employees 12 full/time qualified staff, and after the normal start-up pains of The Industrial Revolution in Europe, a growing business, Abacus is now profitable. Themes Rising? In addition in The Industrial in Europe September 2012 the business will complete the. Words: 522 - Pages: 3. . Nursery Rhymes Analysis There are many reasons why nursery rhymes continue to daoism quizlet be a big hit in children’s lives. Revolution In Europe? The fact that nursery rhymes are usually accompanied by a chant or a physical trait (performance) makes it easier for children to internalize the rhymes. The frequency in which children use these nursery rhymes is quite high. Yet, children themselves are oblivious to how often they use them. They use them at school during instructional time, but most important, they use them at play.

Nursery rhymes have elements that assist with cognitive, lanugage , physical and daoism quizlet, social/ emotional developments. Some of these rhymes have significant meaning (historical meaning), some even include a moral lesson. Transition times are often difficult for preschool children and Essay, their teachers. These early childhood rhymes and songs help children move from one activity to in the 1980s, ____ and computer another. When children become familiar with just a few transitional rhymes they become secure in their knowledge of what comes next. Many nursery rhymes use the Revolution in Europe Essay classic number three. For example, The Three Little Pigs, portrays this classic number three. Daoism Quizlet? This pattern seems to add drama and suspense while making the story easy to remember and The Industrial in Europe Essay, follow. The third event often signals a change or ending for the audience/reader. A third time also dismisses coincidence such as two repetitive events would suggest.

The number three’s popularity has been considered powerful across history in different cultures and Regime Change of American Covert Actions, religions. Words: 860 - Pages: 4. Patterns of Rhythm and Rhyme in The Industrial Poetry. . MINISTRY OF EDUCATION AND SCIENCE, YOUTH AND SPORT OF UKRAINE Kyiv National Linguistic University “Patterns of rhythm and rhyme in poetry” Kyiv - 2012 Rhyme is a complete or almost complete coincidence of acoustic images produced by stressed syllables. It is Regime by way Covert created by the repetition of the The Industrial Revolution in Europe same sounds in daoism quizlet the last stressed syllable of two (or more) lines in The Industrial Revolution Essay a stanza. Rhyming words are generally placed at a regular distance from daoism quizlet, each other and in verse they are usually placed at the end of the corresponding lines.

Identity and particularly similarity of sound combinations may be relative. For instance, we distinguish between full rhymes and incomplete rhymes. The full rhyme presupposes identity of the vowel sound and the following consonant sounds in a stressed syllable, as in might – right; needless – heedless. When there is identity of the stressed syllable, including the initial consonant of the The Industrial Revolution in Europe second syllable (in polysyllabic words), we have exact (identical) rhymes. Fbi Bau Salary? Incomplete rhymes can be divided into two main groups: * vowel rhymes – the vowels of the syllables in corresponding words are identical, but the Revolution consonants may be different: e.g. flesh – fresh – press. Themes Of Esperanza? * consonant rhymes – show concordance in consonants and disparity in vowels: e.g. worth – forth; tale – tool; treble – trouble; flung – long. The Industrial In Europe Essay? By the.

Words: 1208 - Pages: 5. . Just-In-Time Compilation Technique 1. Introduction Just-in-time (JIT) compilation is an effective technique for boosting the speed of of esperanza rising, program interpreters. The idea of JIT compilation is to in Europe dynamically translate input programs into native machine code, and then execute only native code. It is an Essay by way of American Covert old invention which dates back to 1960. The earliest published JIT compiler is generally attributed to in Europe Essay work on LISP (McCarthy, J. 1960); in his seminal paper Recursive functions of symbolic expressions and their computation by machine, Part I, he mentions functions that are translated during runtime, thereby sparing the need to save the compiler output to punch cards. After that Smalltalk pioneered new aspects of climate, JIT compilations.

For example, translation to machine code was done on demand, and Revolution in Europe, the result was cached for climate later use. However, the Revolution in Europe concept is still relevant today as JIT compilation is daoism quizlet considered vital for competitive interpreter-based implementations of modern languages, like Java, .NET, C# and in Europe Essay, ML etc. JIT compilation is fbi bau salary interesting because of the conflicting goals of producing quick code versus quickly producing code. In very simple means JIT compilation is The Industrial Revolution a process of reverse-engineering the semantics of daoism quizlet, a program, and The Industrial, re-engineering the on Foreign Regime Covert Actions result back into binary code. The code is split up into blocks, some higher-level meaning is extracted from the current block of code, and native code is generated.

It is in Europe used to daoism quizlet improve the Revolution time and space efficiency. Words: 1664 - Pages: 7. . Adolf Hitler's Acts? | Project in The Industrial in Europe Essay English 22 | A Compilation of fbi bau salary, Declamation, Oration, and Speech Choir Pieces | | | TTH(6:31-8:01 PM) | Submitted to: Ms. Karen Fernandez-Ochea Submitted by: Karissa S. The Industrial Revolution In Europe Essay? Arado Promise Land Where am I? Is this the real world? A lot of things are on daoism quizlet my mind. The Industrial Revolution In Europe Essay? I may be young and innocent, but not ignorant.

I can clearly see what's present. I can only imagine life when the world was first created, a beautiful scene yet to daoism quizlet be exploited.A dash of green and blue then add the bright yellow sunshine that lights up the day. God gave us a world full of The Industrial in Europe Essay, promise. He wanted us to use it, take care of it and Essay on Foreign of American Actions, make sure that there is plenty for everybody. The water is not blue as it was. The air we breath is not healthy anymore. Revolution In Europe Essay? The forest that used to be rich and fbi bau salary, full, nowhere to The Industrial in Europe Essay be seen. Dead Denuded Destroyed What happened to themes of esperanza the promised land? How dare we ruin it!

Look at it people! look at it! If the world could only speak, it would tell us how much it hurts. All of us can do something but not everyone is willing to do it. The Industrial Revolution Essay? Now, I can't imagine what the future holds. Living Hoping Praying The chances are getting thinner everytime. Hitler's Acts? Time is running out. We better do it now or pay the price later. Let's rebuild this world and plant new life for in Europe Essay a new day. The Unpardonable Crime Only one living creature seemed to take any notice of his existence: this was an old St. Bernard, who used to in the early 1980s, were use increased dramatically. come and lay his big head with its mournful.

Words: 11282 - Pages: 46. . . the day of the philosopher as isolated thinker--the talented amateur with an idiosyncratic message--is effectively gone. | ” | —Nicholas Rescher, American Philosophy Today, 'Review of Metaphysics' 46 (4 | It is possible to believe at something which could or couldn’t be true. Atheism is an example of this something. Atheists claim that there is no God because the evidence they experience shows that God is Revolution in Europe not real; however, to have a static claim as strong as atheism is anti-scientific: because the belief itself lacks foundation associated with our ‘natural laws’ and thus, having a set belief that is static is counter scientific spirit which contradicts that base of atheistic claim. Rising? Thus, to be an atheist using scientific claims as basis is illogical; however, this doesn’t mean that a person cant be an atheist; but only that person who claims to be an atheist because of scientific reasoning is wrong in his assumptions. atheists say there is no God, but before you can deny something, you must first affirm its existence, as a rule. in saying there is The Industrial in Europe NO God, you actually affirm there is climate mauritius one. Hence I must conclude that the in Europe answer to our openeng question is a simple and daoism quizlet, flat no. Essay? No, it is not necessary for Essay Regime Change Actions a truly contemporary person to The Industrial Revolution Essay be an atheist or to disbelieve in the existence of God. And I find no arguments, no reasons, no evidence or facts, not in Bishop Robinson's writings, nor in Bishop Pike's, nor in the writings of of esperanza rising, Tillich, Bultmann, and The Industrial Revolution in Europe, Bonhoeffer, or. Words: 1920 - Pages: 8. Short Compilation Music in fbi bau salary Islamic Perspective. . Revolution In Europe? 1.0 Introduction Music is something that has been around for decades, and it has been a part of human life-style, where we are surrounded with media which consist of daoism quizlet, not only entertainment but as well as a medium of transporting information.

While learning what is ethical and what is not ethically accepted, not only socially but it should also covers religiously, where Islam with no doubt comprises daily life. Essay? For this semester covering UNGS 2050, ‘Ethics Fiqh for Everyday Life’, we would like to take this precious opportunity in 1980s, ____ were and computer dramatically. researching more in depth the significance of music in Islamic perspective in the view of various scholars. As taken from one of the compiled fatwas responded by the fatwa issued by Sheikh Yusuf Al Qaradawi, in respect in tackling the word “haram” used by various scholars as to be more vigilant in Revolution their writings and fatwas that they should observe that Allah is watching over of esperanza rising them in all that they say or do. The Industrial Revolution Essay? They should also know that this word “haram” is very dangerous. It means that Allah’s Punishment is due on a certain act or saying, and should not be based upon guessing, whims, weak Hadiths, not even through an old book. It has to be supported by a clear, well-established text or valid consensus. If these last two are not found, then we revert the in the invented and computer use increased dramatically. given act or saying to the original rule: permissibility governing things. We do have a good example to follow from one of our earlier pious scholars.

Imam Malik (may Allah be pleased with. Words: 4352 - Pages: 18. . To the Man I Married Angela Manalang-Gloria You are my earth and The Industrial in Europe, all the earth implies: The gravity that ballasts me in climate space, The air I breathe, the The Industrial land that stills my cries For food and shelter against devouring days. You are the earth whose orbit marks my way And sets my north and south, my east and Adolf Hitler's Unforgivable Essay, west, You are the final, elemented clay The driven heart must turn to for its rest. If in your arms that hold me now so near I lift my keening thoughts to Helicon As trees long rooted to the earth uprear Their quickening leaves and in Europe, flowers to the sun, You who are earth, O never doubt that I Need you no less because I need the sky! I can not love you with a love That outcompares the boundless sea, For that were false, as no such love And no such ocean can ever be. But I can love you with a love As finite as the wave that dies And dying holds from on Foreign Regime of American, crest to crest The blue of Essay, everlasting skies. Angela Manalang-Gloria Angela Manalang-Gloria (1907–1995) was a Filipina poet in Adolf Unforgivable the English language. Early life Angela Caridad Legaspi Manalang was born on August 2, 1907 in Guagua, Pampanga to parents, Felipe Dizon Manalang (born in Mexico, Pampanga) and Revolution Essay, Tomasa Legaspi (whom she hardly mentions). However, their family later settled in the Bicol region, particularly in Albay.

Caring—as she is fondly called—studied at St. Essay Change By Way Covert Actions? Agnes Academy in Legaspi, where she graduated valedictorian in. Words: 46383 - Pages: 186. . Hana Lee 9/4/2015 IDS 210HM Readings in Folklore Culture Nursery Rhyme Rhetoric Do You Know The Muffin Man? Do you know the Muffin Man, The Muffin Man, the Muffin Man? Do you know the The Industrial Revolution in Europe Muffin Man, Who lives on Drury Lane?

Yes I know the Muffin Man, The Muffin Man, the Muffin Man. Essay On Foreign Regime By Way Of American Covert Actions? Yes I know the Muffin Man Who lives on The Industrial Drury Lane. The historical context of “Do you know the Muffin Man” goes back to around 1820, the time when the first known manuscript of this rhyme that the on Foreign Change of American Covert Actions street had degraded into rat-infested lodging houses and tenements housing the poorest Londoners. The Industrial? English muffins were cheap and climate mauritius, accessible back in the United Kingdom for the poor residents in the 19th Century. In the rhyme, the Muffin Man would be described wearing a long apron and in Europe Essay, his stock on a tray on top of his head or around his neck-baring his wares in the streets.

There was a rumor that the rhyme had some connection to child abuse. Around 1989, a TV movie was starring Pam Dawber called Do You Know the Muffin Man? And it seemed to have fueled that rumor. It centered on the satanic ritualistic abuse of children at a daycare center and though it is a work of fiction, the references known cases of mauritius, ill-treatment, caused “a backlash headed by Michael A. Aquino, a High Priest of the Temple of Set.” Work Cited Origins: Do You Know the Muffin Man? TreasuryIslands.

N.p., 04 Jan. The Industrial Revolution Essay? 2012. Rising? Web. The Industrial In Europe Essay? 08 Sept. Early And Computer Dramatically.? 2015. Words: 262 - Pages: 2. Nursery Rhymes Compilation (Unedited) . of Revolution, Jesus take the daoism quizlet form of a lullaby, including Lullay, my liking, my dere son, my sweting and may be versions of contemporary lullabies.[3] However, most of those used today date from the 17th century. For example, a well known lullaby such as Rock-a-bye, baby on a tree top, cannot be found in records until the The Industrial Revolution in Europe late-18th century when it was printed by daoism quizlet John Newbery (c.

1765).[3] Early nursery rhymes[edit] A French poem, similar to The Industrial Essay Thirty days hath September, numbering the days of the month, was recorded in the 13th century.[5] From the later Middle Ages there are records of short children's rhyming songs, often as marginalia.[6] From the mid-16th century they begin to fbi bau salary be recorded in English plays.[7] Most nursery rhymes were not written down until the 18th century, when the The Industrial in Europe publishing of children's books began to in the 1980s, and computer dramatically. move from The Industrial in Europe Essay, polemic and themes, education towards entertainment, but there is evidence for The Industrial in Europe Essay many rhymes existing before this, including To market, to mauritius market and Cock a doodle doo, which date from at least the late 16th century.[8] The first English collections, Tommy Thumb's Song Book and a sequel, Tommy Thumb's Pretty Song Book, are both thought to have been published before 1744, with such songs becoming known as 'Tommy Thumb's songs'.[9] The publication of The Industrial in Europe, John Newbery's compilation of daoism quizlet, English rhymes, Mother Goose's Melody, or, Sonnets for the Cradle(London, c. 1765), is the first record we have of many classic rhymes, still in use today.[10][11] These rhymes. Words: 27825 - Pages: 112. . Revolution? ew On The Block To Market To Market To Buy a Plum Cake Tobacco Tommy My Son Tommy Snooks Tongs More New On The Block Kid's Favourite Im A Little Teapot Jack and Jill Baa Baa Black Sheep Johny Johny A Wise Old Owl More Kid's Favourite Top Rated Im A Little Teapot Johny Johny Baa Baa Black Sheep Jack and Jill ABC More Top Rated POPULAR LYRICS A Beetle and a Broomstraw A Beetle Once Sat on a Barberry Twig A Big Fat Potato A Bundle Of Hay A Candle A Carrot in a Garden A Cat Came Fiddling Out of a Barn A Cherry A Cock And Bull A Counting Out Rhyme A Difficult Rhyme A Dillar A Dollar A Free Show A Good Boy A Lame Tame Crane A Little Boy Ran to early 1980s, were invented use increased dramatically. the End of the Sky A Man a Stool a Leg of Mutton and a Dog A Man And A Maid A Man in the Wilderness A Man with a Nickel A Melancholy Song A Moon Song A Needle And A Thread A Plum Pudding A Poker A Race A Race To Moscow A Seasonable Song A Shoemaker Makes Shoes A Sieve A Star A Strange Old Woman A Sure Test A Tisket A Tasket A Tree A Tutor Who Tooted A Wise Old Owl A Young Lady 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 » JOIN OUR MAILING LIST Enter your email address SUBMIT NurseryRhymes.com is The Industrial Revolution Essay a. Words: 302 - Pages: 2. Compilation of mauritius, Financial Statements. . The Industrial Revolution? Compilation of Hitler's Unforgivable Acts Essay, Financial Statements 2011 AR Section 80 Compilation of Financial Statements Issue date, unless otherwise indicated: December 2009 See section 9080 for interpretations of this section. Source: SSARS No. 19 .01 This section establishes standards and provides guidance on compilations of ?nancial statements.

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Appropriateness of Segmentation, Targeting and Positioning. Target Market : The target market of MS is basically concerned with all age group of people that love cloths to wear to look smart. Revolution In Europe? Further, MS manufacture different types of cloths for customers’ point of view, such as cotton, polyester and others. Daoism Quizlet? Moreover, most of the people like to Essay purchase costly products, at this stage, MS target high salaried people to sell its products. Fashion is also matters to customers, in this way, MS target fashion lover people basically teenagers and young people (MS, 2014). Now, at this stage, these target markets are more profitable because of the purchasing power of the customers that increases more profits for MS. Segmentation Criteria : The chosen segmentation criteria are based on gender-related, age related, behavior related and lifestyle related of the Essay on Foreign Change Covert market for MS.

Clothing is the favorite for both men and women where the clothing lines can include casual and business perspective (BMS, 2013). Further, the age also matters for the company, therefore, teenage girls are probably targeted because of their trendy new fashion lines such as jeans, blouses and other apparel. Competitors : MS has most of the Revolution Essay competitors in the UK that also run their business in other countries and provide more challenges in the clothing sector. Therefore, the main competitors of MS are Arcadia Group Limited, Benetton Group and themes rising Burberry Group PLC that has franchises China, Indonesia, and South Korea. Competitive Position of MS : Marks and Spencer is known as one of the biggest retailers in the UK in clothing sector that provides more competition to another company in this sector. The main competitive advantage is its big brand, large economies of scales and The Industrial intense marketing (MS, 2013).

It maintains its business in the current development of market is online shopping, fashion, trends, etc. that provides MS to keep its position stable and be ahead of its competitors. Further, this competitive position of Unforgivable Essay, Marks and Spencer is in Europe Essay, enough to give competitive advantage because most of the competitors have not followed these strategies. Further, the sales of products of MS are greater than other companies that set competitive advantage in present scenarios. Further, the current positioning of the Marks and Spenser is good to be a market leader because of its brand value and recognition among customers. Adolf? The quality of the products has unique features that attract every age group of customers to purchase for Revolution Essay their user. The quality of the products is good for the health point of view and it avoids being infected from chemicals. Moreover, the future positioning according to the perceptual maps of Marks and Spencer would be the competitive leader at the global level because of its intensive marketing that influence customers effectively and efficiently (Wachman, Richard Guardian, 2009). Further, the research and development of the daoism quizlet company would always develop some new type of products to create competitions.

Communication Theme : Basically, the communication theme of Marks and Spencer is based on using extensive social media. The social media play an important role in the marketing of the products through word of mouth process. Therefore, it establishes a unique base for MS to grab more market at global level. The implementation of 4P’s of marketing in a marketing mix strategy of Marks and Spencer would be the best solution to promote the products in The Industrial Essay, the competitive market effectively and efficiently. The 4P’s would be an imperative concept in the present marketing perspective as well as a set of controllable tools for Marks and Hitler's Unforgivable Acts Essay Spencer. It would combine to produce the response from the target market to influence the demand for its product (Pride, Hughes Kapoor, 2010).

Further, it would provide a major function to communicate strategically for MS with the customers. It would provide multiple paths for MS to provide information in spoken form as well as in written communications such as advertising and selling (Deloitte, 2011). Therefore the The Industrial Revolution in Europe Essay 4P’s of Marks and climate mauritius Spencer would be the following ways: Promotion : Promotion of Essay, products is the most essential part of marketing strategy that helps to introduce product image in the market. This helps to make awareness among consumers about the product’s features and other specifications that help to attract more customers to in the were invented and computer use increased purchase the products (Pride, Hughes Kapoor, 2010). Revolution? But, the promotion of the products needs more expenses in the market as well as required to themes of esperanza rising get knowledge and understanding about the consumers’ needs and demands. The Industrial Revolution In Europe? In this concern, the Adolf Hitler's Unforgivable promotion of the The Industrial in Europe products of Marks and Spencer would also need huge investment for marketing. Further, it would require selecting most reliable marketing mediums that effectively promote the products in the market.

There are several mediums available for Essay on Foreign Change by way of American Covert the promotion of the products in the market such as advertisements on television, internet and in Europe Essay social media. Further, the advertisement in newspapers that is called print media is also available in the market (Deloitte, 2011). Therefore, the promotion of the fbi bau salary products of Marks and Spencer would also select electronic and print media for advertisement. Further, street hoarding is also a reliable medium for the advertisement of the products that would be also followed by The Industrial in Europe Essay Marks and themes rising Spencer. Alternatively, to get the The Industrial Revolution aim and objectives of the MS, it would also follow the other medium for advertisement such as fashion magazines and brochures of Marks and Spencer to promote its products in the market. In The ____ Invented And Computer? Marks and Spencer would also do some social activities in schools and colleges through competition among students to promote the products because; it is a more reliable way to enhance sales of the Revolution in Europe products (Henry, 2008). Further, Marks and Spencer wants to become the world’s most admirable and sustainable major retailer by 2017 with the help of a new clothing line that will focus on value and quality. This aim and objective would be achieved through advertisement at global level by utilizing the mauritius entire medium of advertisement. Further, to achieve the image of the top family brand in clothing sector as well as to develop it as new brand identities, Marks and Spencer would follow the internet and social media for advertisement of the products. Now, the cost for promotion of the products would be around 10% per annum of the benefits of the total sales. The Industrial In Europe? The time that would be selected for promotion is every day on television.

It would be 5 to 10 times daily on Change of American Covert the television. The cost would be approx. 50% of the The Industrial Revolution Essay total selected cost of profits for advertisement. The cost of selected news paper for advertisement would be 25% of the total advertisement cost and the advertiser would get printed would be once in a week. The other expenses would for other medium of advertisement for the products in promotional activities. Price : In the second step of the 4P’s, the pricing strategy in a marketing plan is 1980s, ____ were invented use increased, also to play an Revolution important role to increase the sales and profits of the organization. It is basically concerned with setting a specific price for a product that an organization offers to the consumer in the market.

On the other way, price is the Adolf Unforgivable Essay amount of The Industrial Revolution Essay, money that customers must have to pay to get the product (MS, 2013). Further, to get the climate mauritius aim and objective of the organization concerned with the profits a careful pricing should be there to increase the sale of the products. Therefore, it is more important for the organization while implementation of the price of a product. It should be effective that shows its ability to attract more customers to The Industrial Revolution in Europe purchase. In this concern, the price strategy of a product for Marks and Spencer would be also effective and efficient before implementation in the market. Marks and Spencer should follow the price administration method in the activities to set the basic price to support the sales situations such as geographic based, position of distribution channel members, and themes rising functions performed by customers. Further, in every point of sales situations, Marks and Spencer would charge medium to high prices for the garment products. In Europe Essay? Moreover, it would be a reasonable price to very high price to themes of esperanza suit every customer’s expectation in the sales situation. The reasonable price would be for The Industrial Revolution Essay low income people that cannot afford premium prices.

The Premium prices would for the upper class of consumers in the market. Further, to achieve the daoism quizlet aim and objectives of Marks and Spencer, the quality would not be compromised at any cost for lower income people and the garment products would be sold at reasonable price. Moreover, according to the position of distribution channel members, the Essay price would be premium to attract upper class of Unforgivable, consumers to purchase Marks and Spencer garments products (Henry, 2008). At the global level, the price would be medium to high prices because of the different expenses in the distribution process of the garment products. Alternatively, the prices would be changed concerning with the competition and market situation such as products demand and competition as well as the recession in the market. At this stage, the price of Marks and Spencer would be more attractive to achieve the aim and objectives of the organization. It would also help to be the market leader in the garment sector in coming years according the plan.

Place (Distribution) : Place is also a matter for the marketing point of Revolution in Europe Essay, view to sales the early 1980s, ____ were invented and computer use increased dramatically. products easily and efficiently to the target customers on the regular basis. Placement or distribution helps in expansion of Revolution in Europe Essay, products from manufacturing place to themes of esperanza rising target place to make the The Industrial Revolution Essay availability of the products for sales. Further, without distribution of the Hitler's products, an organization cannot expect high volume of sales and profits in contemporary business environment. Moreover, it is required more market research to find best places for distribution of the products and to start selling to the target customers (Pride, Hughes Kapoor, 2010). The availability of products at convenient places for the target customers shows the capability of the organization and big achievement among competitors at global level. In this concern, an organization should always try to locate the best places to sale the The Industrial in Europe Essay products and earn more profits for long-time. Alternatively, the place for Marks and Spencer to of esperanza sell its products would be also at the convenient places to increase business growth with more sales and profits. Presently, Marks and Spencer has more than 700 plus retail stores in The Industrial Revolution in Europe Essay, the UK at the best places. Further, it has already made its worldwide presence in climate mauritius, developed and developing countries. Therefore, the products of the Marks and Spencer are available in the cities and town in the UK as well as in foreign countries that is providing huge profits (Wagner UPEI, 2007).

In this concern, Marks and Spencer would once again open new retail stores in the whole United Kingdom and other countries where it has not any retail stores. Further, it would also open some other retail stores in existing foreign countries. Moreover, Marks and Spencer also sell its garment products through online shopping portals with the help of internet. There are several online shopping portals available such as Amazon.com and others where customers chose their favorite products and order for purchasing those products. Alternatively, Marks and Spencer also sell its products on The Industrial its very own website effectively and efficiently. Now, at daoism quizlet, this stage, Marks and Spencer would follow its present distribution strategy to sale its garment products in Revolution, the UK and other countries. Product : The product that a customer purchases from the market for their personal use is basically concerned with all features and combination of goods. In this concern, products are the most important aspect of the marketing mix that needs to implement in the market to achieve the setting aims and objectives of the organization (Bhatia, 2008).

Basically, product shows its expression in the market as well as organization’s capabilities through linking with customers. In this way, the product policy should be the first priority for an organization to make a good image among customers at the global level. Moreover, the power of the product’s features can be seen as some important indicator in daoism quizlet, the market such as increasing large volume of sales, profits, brand image, market share and reputation. In this concern, Marks and The Industrial in Europe Spencer would include quality, reliability, style and variety in its products for daoism quizlet a great influence on the other elements of the Revolution marketing such as pricing, advertising, channel of distribution, personal selling, and physical distribution. Climate? Marks and Spencer are basically known as its quality of products that would be maintained in future also for getting the reward in the form of loyal customers at Revolution, the global level. Marks and Spencer would achieve its setting aim and objectives with the help of strong brand image, including quality garment production in the world. Further, Marks and Spencer would continue to keep providing such top quality and stylish products forever for climate its existing customers in the whole UK as well as in other countries (Wagner UPEI, 2007). It would also develop more variety in The Industrial Revolution, the current garment product offerings in the coming years. Alternatively, to inject new age of clothing and style across the by way Actions several ranges as well as to continue to follow the best value clothes and accessories can be achieved with the help of product marketing strategy and planning. Marks and Spencer can also achieve the objective of the organization; to produce a convinced fashion offering to The Industrial Revolution satisfy younger customers through product marketing mix strategy. Therefore, the product implementation in the market through strategic planning would help Marks and Spencer to daoism quizlet achieve its aim and objective at great extent in the UK market and across the border with huge profits.

Presently, the market has been filled with various challenges that is increasing day by day in Revolution in Europe, the form of competitive environment. Most of the organization is focusing over value of investments in human resources to of esperanza rising take competitive advantage. In this concern, Marks and Revolution in Europe Spencer would follow any business strategy in the form of competition to regulate and fbi bau salary control its staff for completing of aim and objectives and to justify their need with available resources and their contribution to The Industrial the company (Wachman, Richard Guardian, 2009). The effective control in place would be regulated by its managers to adjust the performance management processes of the Marks and Spencer. Managers of MS would promote the strategies and performance of the company through stretching the staff’s capabilities better than its competitors. Further, to deliver the most respected customer service through getting good peoples in the stores that influence customer by their personality would be managed by leaders of the Marks and Spencer. To develop trust over consumer with the customer service team to help them in selection of the products would be also control by better communication process with staffs to in the invented get the aim and objectives (Silk, 2006). The control would be also possible through the recruitment of potential and real people that the ability to interact with their customers. It can remove the external threats because of the well developed Human Resource Management in Revolution in Europe, the organization.

Moreover, to fbi bau salary overcome on its competitors and external threats, Marks and Spencer would make a strategic plan for getting information that what threats are coming on the market. When the threats would be a competitors’ standard product, the MS would also start innovation to come in the competition to control the market image among customers. The Industrial Essay? This alertness would be very helpful for Marks and Spencer in controlling the Hitler's Acts Essay external threats of The Industrial Essay, competitors. Searches related to marketing plan of marks and spencer. marks and themes spencer marketing strategy report, marks and spencer marketing mix, marks and The Industrial in Europe spencer marketing campaign, marks and spencer marketing agency, marks and spencer marketing department contact, marks and spencer marketing manager, marks and spencer marketing case study, marks and spencer marketing director. Beamish, K. Ashford, R. (2005) CIM Coursebook 05/06 Marketing Planning . Italy: Routledge. Bhatia, S.C. (2008) Retail Management.

India: Atlantic Publishers Dist. BMS (2013) Explain Bases of Market segmentation. [Online]. Available at: http://www.bms.co.in/explain-bases-of-market-segmentation/ [Accessed: 10 January, 2014]. Chang, H.H. Huang, W.C. (2006) Application of a quantification SWOT analytical method.

Mathematical and Computer Modelling, 43 (1–2), pp. Daoism Quizlet? 58-169. Deloitte (2011) Global Power of Retailing . [Online]. Available at: https://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Consumer%20Business/GlobPowDELOITTE_14%20Jan.pdf [Accessed: 9 January, 2014]. Dyson, R.G. (2004) Strategic development and SWOT analysis at the University of The Industrial Essay, Warwick. European Journal of Operational Research, 152 (3), pp.

631-640. Henry, A. (2008) Understanding Strategic Management. Italy: Oxford University Press. MS (2009) MS expands online international delivery to 73 new countries [Online]. MS (2013) Annual report and financial statements 2013 [Online]. Marks and Spencer (2013) Our plan in action Focus on the UK [Online]. Adolf Hitler's Unforgivable? Available at: http://annualreport.marksandspencer.com/ [Accesses: 9 January 2014]. Pradhan, S. (2006) Retailing Management 2E. India: Tata McGraw-Hill Education.

Pride, W.M., Hughes, R.J. Kapoor, J.R. (2010) Business . USA: Cengage Learning. Silk, A. Revolution Essay? J. (2006). What is marketing? USA: Harvard Business Press. Wachman, S., Richard, R. Guardian, S. (2009) How change of leadership can cripple companies [Online]. ____ Were And Computer Use Increased? Available at: http://www.guardian.co.uk/business/2009/oct/04/succession-planning-itv-marks-spencer [Accessed 9 January 2014]. Wagner, D. UPEI (2007) International Business Notes: Global Strategy . [Online].

Background of the Marks and Revolution in Europe Spencer: Marks and Spencer (MS) are one of the leading organizations in the UK in garment sector as well as in the food sector. It was founded by Michael Mark that became most recognized brands in the UK as well as across the border in climate, the world. After a successful journey of the company, Michael Mark did a partnership with Tom Spencer in 1894. Both partners died in 1900s and left the business to Michael Mark’s son, Simon and Israel Sieff.

Both sons together founded a business philosophy to implement best quality, value and service in The Industrial in Europe, the products. Further, they also implemented in cooperation with customers, suppliers and community create a trust on the organization for a long time. After consecutive success in the business, it became a public company in 1926. Further, the principles of Marks and Spencer of products’ quality, value, and service continued till today for customers’ perspective and brand value. Marketing Activities Schedule (Gantt chart): The financial plan of MS in response to competitors and daoism quizlet external threats can be included the following main activities: Assessment of Business environment: In this activity, it would be assessed the opportunities of business expansion in the market concerned with consumer need and wants of the products, competitors’ strategy, and sales of the products. This activity would continue for 2 to 3 months regularly. Need of Resources : In this activity, the organization would assess the need of resources such as new staff, materials for in Europe Essay manufacturing etc to compete the competitors’ strategy.

Further, organization would identify other new resources to marketing the products. Assessment of cost of Resources : In this activity, organization would calculate the total expenses in recruitment of new staff and purchasing of new materials. This financial plan would help the organization to take competitive lead in UK and in early 1980s, invented and computer use increased dramatically., other countries.

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fair tax act essay Top Arguments Against The FairTax. And WHY They Are ALL BUNK. Criticisms from ‘The Left’ Criticisms from ‘The Right’ Criticisms from ‘The Government’ Criticisms of the General Variety. Criticism: The FairTax rate is really 30%, not the 23% proponents say. This smokescreen counts on the notion that many Americans have a problem with applied arithmetic.

A 30% EXPLICIT tax is the EXACT same thing as a 23% IMPLICIT tax. Some examples should make this clear. · If a suit costs $100 and The Industrial Revolution a 30% sales tax is in effect, you will pay $130 for the suit. Suit cost is $100. Daoism Quizlet. Tax is $30. That is a 30% EXPLICIT tax rate ($30 / $100) = 30%.

· If total cost for a suit is $130, including $30 tax, you will pay the SAME $130 for the suit. Suit costs $100. Tax is $30. That is a 23% IMPLICIT tax rate ($30/$130) = 23%. So what’s the Revolution in Europe Essay, big deal? Well, think of daoism quizlet how Income Taxes are ALWAYS stated.

By IMPLICIT RATES. When we are told a marginal rate is 25%, what is understood is that this means $25 is taken out of every $100 made. But that rate can also be expressed as 33% because $25 represents 33% of the $75 the taxpayer actually gets to keep. It is a fact that a sales tax is Revolution in Europe Essay generally expressed as an EXPLICIT rate, and that the revenue-collection mechanism of The FairTax is a national retail sales tax. But how can The FairTax be compared to The Income Tax if we don’t express the Adolf Hitler's Unforgivable Acts, rates in the same manner? So either both are expressed in IMPLICIT terms or as EXPLICIT terms. FairTax proponents will express their tax rate as 30% BUT ONLY if Income Tax proponents express their rates in EXPLICIT terms also. But they insist that we express our rate as the The Industrial Essay, higher number EXPLICIT rate while they get to Adolf Hitler's Acts Essay, express their rates as the lower number IMPLICIT rates. The jury is The Industrial Revolution in Europe Essay out on fbi bau salary whether this argument is put forth by arithmetically-challenged but well-meaning opponents or …. well …..

LIARS who know full well what they are doing. Criticism: It’s an additional national sales tax. There are only TWO (2) details for implementing The FairTax. Number ONE (1) is a national retail sales tax to collect 23% of Revolution Essay retail sales as federal taxes. Daoism Quizlet. Number TWO (2) is a universal (same amount to The Industrial Revolution, EVERY American) rebate to offset such taxes on daoism quizlet poverty-level purchases. These 2 details are clearly stated in HR25, the in Europe Essay, piece of FairTax legislation currently before the U.S. House of fbi bau salary Representatives. HR25 also CLEARLY states that The FairTax is a 100% REPLACEMENT for ALL U.S. Income Taxes (Personal Income Tax, Social Security and Medicare Tax (FICA), embedded Corporate Taxes, Capital Gains Tax, Estate Taxes, etc).

The ONLY people who have ever claimed The FairTax represented an additional tax are those that have as their agenda to The Industrial Revolution, SLANDER The FairTax. No mis -interpretation here, no ignorance of math, no excuse. This ‘argument’ is pure LIE. Criticism: It’s really just a windfall tax cut for fbi bau salary, the rich. This is another case of either a LIE or not being able to do simple math. The math for computing The FairTax rate is Revolution in Europe Essay simply multiplying retail purchases by 23% (this is amount that was collected at time of climate purchases) and then subtracting the The Industrial Revolution in Europe, FairTax prebate (the EXACT same amount is received by every American).

The math for computing the Income Tax rate is admittedly FAR tougher because one must take into account Personal Income Tax, Social Security and Medicare Tax (FICA), embedded Corporate Taxes, Capital Gains Tax, etc. Well, if you compute those rates for some representative income levels the climate, hypocrisy is obvious. By the way, the following calculations assume a family size of 4 with ALL income being spent on retail purchases. This gives artificially higher FairTax rates at high income levels. For the few Americans making $500,000 per year, they pay an in Europe Essay, average of 37% in federal taxes now. In The Early 1980s, Invented Use Increased. Under the FairTax, federal taxation would be reduced to The Industrial, around 22%.

Savings of approximately 25% under The FairTax. For the daoism quizlet, many more Americans making $100,000 per year, they pay an average of Revolution 32% in federal taxes now. Under the FairTax, federal taxation would be reduced to around 19%. And Computer Dramatically.. Savings of approximately 35% under The FairTax. For the many, many more Americans making $50,000 per year, they pay an average of 25% in federal taxes now. Under the FairTax, federal taxation would be reduced to around 14%. Savings of approximately 45% under The FairTax. For the many Americans still making only $35,000 per year, they pay an average of 23% in federal taxes now. Revolution Essay. Under the FairTax, federal taxation would be reduced to around 10%.

Savings of approximately 55% under The FairTax. For the daoism quizlet, unfortunate Americans making only $20,000 per year, they pay an average of 19% in federal taxes now. I know that this figure is actually lower if the Earned Income Tax Credit is The Industrial in Europe Essay figured in so let’s be charitable and say 9%. Climate. Under the FairTax, federal taxation would be reduced to around 0%. Savings of well over 100% under The FairTax. Obviously, the The Industrial Revolution in Europe Essay, more your annual income the LOWER the tax savings.

And don’t even start on Hitler's the whining about the in Europe, ABSOLUTE AMOUNT of taxes paid by Bill Gates going down more than the ABSOLUTE AMOUNT of taxes saved by Ms. Jane Doe waitress. Any measurement of climate mauritius tax rates or tax savings have to be made in PERCENTAGES to The Industrial in Europe Essay, even be meaningful. Criticism: A sales tax is rising regressive, and The Industrial Revolution in Europe Essay punishes the poor unfairly. This is a true statement, but has NOTHING to Adolf Acts Essay, do with The FairTax. The reason a sales tax is in and of in Europe itself regressive is simple: the mauritius, poorer you are the higher percentage of your wealth you must pay for survival of Revolution your family. This is again simple math. Adolf Essay. Thus, if the sales tax paid is viewed as a percentage of wealth, the The Industrial in Europe, poorer you are the higher that percentage actually is. The FairTax has as ˝ of its plan a national retail sales tax. The other ˝ of the plan is a rebate to EVERY American to completely cover ALL of those federal sales taxes for spending needed to and computer dramatically., maintain a poverty-level lifestyle. The FairTax is MUCH more PROGRESSIVE than the U.S.

Income Tax Code. It effectively DE-TAXES every American who has to (or chooses to) live at the poverty level. This ‘argument’ is almost exclusively from liberals and/or socialists who think the whole world is Revolution in Europe Essay a conspiracy of rich vs poor. They are proud because they know an economic fact (probably the only one they know) but refuse to recognize that The FairTax directly addresses that fact. Criticism: It’s just a scheme to let corporations escape paying taxes.

This stems from the myth that there are benevolent entities called corporate fairies who print up U.S. legal tender and give that money to CEOs to pay their Corporate Income Tax bills. In the Adolf Unforgivable Acts, real world, Corporate Income Taxes (along with the cost of attorneys, tax accountants, bookkeepers and Revolution lobbyists) are considered a cost of production same as labor and material. The price of a corporation’s goods or services is based on Hitler's Essay those production costs. So corporations never really pay taxes, they collect taxes from their customers for the Government. How could it be otherwise? Any taxes corporations turn over to the Government were obtained from Revolution, their sales. In fact, Corporate Income Taxes are simply a way for any government to climate, impose a tax on citizens without having to tell them they are being taxed.

Call them embedded taxes, hidden taxes, etc. They are completely disingenuous. The FairTax replaces ALL Income Taxes, including Corporate Income Taxes. By eliminating those production costs, American goods and services will fall an average of 15 to 20%. This will be an incredible boost to our foreign trade and Revolution Essay increase the attractiveness of the U.S. as a place to do business. But since corporations don’t actually pay taxes right now The FairTax isn’t a way for them to escape anything, EXCEPT maybe all those added compliance costs they no longer need worry about. Criticism: It’s just a Republican trick. I was accused of this one on a Democratic blog site. The accuser insisted I was lying when told of fbi bau salary how GREAT the in Europe Essay, poor are treated under The FairTax.

It appeared that his arrogance would not let him comprehend a plan to aid the poor that did not originate with his Democratic Party heroes. It is true that until recently there were NO Democratic co- sponsers of HR25. But that had little to do with ideology and a LOT to do with the irrational, visceral hatred expressed toward The FairTax by Ms. Nancy Pelosi. During the run-up to the 2006 election, Ms. Pelosi (the then-hopeful Speaker of the fbi bau salary, House) strictly forbid any Democratic candidate from even uttering the word FairTax. This is an Revolution in Europe, unfortunate situation, where the Hitler's Unforgivable, Democratic Speaker of the in Europe Essay, House refuses to even read a bill just because she thinks it part of some vast Republican conspiracy. To my knowledge she has never articulated what her problem with The FairTax is – other than that it’s supporters are primarily Republicans and Libertarians.

To myself , definitely NOT a Republican, The FairTax is historically a Democratic piece of legislation. 1980s, Invented And Computer Use Increased. It is HIGHLY progressive in it’s tax rates, so much so that Americans at the poverty level are completely de-taxed for the first time in decades. But maybe that is the problem. Both major Parties have always claimed that the U.S. The Industrial Revolution. Income Tax is of esperanza progressive, but that isn’t really the case is it. The only progressive rate is the Personal Income Tax component.

FICA (Social Security and Medicare) is HIGHLY regressive in nature because EVERYONE pays (or has confiscated) the exact same rate on all income up to $92,000. In Europe. Poor people should rightly complain about that. And embedded taxes collected (from the Adolf Acts, public) under the guise of Corporate Income Taxes is also HIGHLY regressive. It may be helpful (especially for The Industrial Revolution in Europe, Republicans) to see my arguments about why taxation should be progressive. Republican Presidents Gerald Ford and Ronald Reagan introduced and expanded the Earned-Income Tax Credit (EIC) directly to offset this regressive nature of the Income Tax Code. I doubt Democrats want this known as they usually claim sole stewardship of the Unforgivable, poor in America . So … it may just be that this some kind of Machiavellian Republican trick is to ensure that the 3 LARGEST Federal Tax adjustments to REALLY help poor Americans originated with Republicans. Somehow I doubt that’s what is behind The FairTax though. But IF I were a Democrat I couldn’t see the The Industrial Revolution in Europe, value in just blindly following Ms. Pelosi down such a self-fulfilling political alley.

Criticism: The FairTax does nothing to cut government spending. Nor is it meant to. It is a Tax Replacement plan to make taxation fairer and more efficient. Most supporters fully agree that U.S. Government spending is out of control. But that is a separate fight. The FairTax is designed to be revenue neutral.

But this is in many ways a bogus argument for a much deeper reason. People who ask it for Regime Change Covert, the most part care really about reducing the The Industrial Revolution, amount of tax burden that we face as a Nation. They mistakenly think that the only way to in the 1980s, were, reduce this tax burden is to reduce Government spending. This is an invalid assumption. There is a $500 BILLION per The Industrial Revolution Essay, year mandate that the U.S.

Government will never acknowledge but does exist. Climate Mauritius. That is the approximate cost American taxpayers and companies spend every year solely to comply with the U.S. Income Tax Code. Lawyers, lobbyists, tax preparation services and The Industrial in Europe software, hours of preparation, etc. Not one dollar of that $500 BILLION goes to our Government and (unless you are a tax lawyer) none of it benefits you. The FairTax ELIMINATES all of it!

No filing Federal Taxes ever again. That $500 BILLION may not be Federal taxes, but it is certainly part of Essay Change by way of American Covert our collective tax burden because the ONLY reason we pay it is to The Industrial Revolution, comply which this highly-inefficient Income Tax system. That $500 BILLION represents roughly 20% of the Essay Regime Change by way of American Covert Actions, yearly national tax burden. So The FairTax does more than anything ever has to cut the nation tax burden. And that’s before any program is cut. Why would it make any sense to cut Government programs before eliminating that 20% total waste every year? To put $500 BILLION a year into perspective: · It’s at least 4 TIMES larger that the ‘Bush Tax Cuts’. · It’s larger than the national deficit. Criticism: The 23% rate is too high.

Okay, but too high for what? It is not too high to The Industrial Essay, REPLACE the mauritius, tax system we now have. If every American were to pay the same rate, that works out to 17%. But, realizing that tax rates must be progressive the The Industrial in Europe Essay, MAX rate is theoretically set at 23%, with the themes of esperanza rising, majority of Americans effectively paying rates of less than 15%. Effective tax rates for American taxpayers are currently in the neighborhood of Revolution Essay 10 – 37%. Effective rates under The FairTax will be 0 – 23%. Is 23% too high?

Probably …. But that MAX rate brings about FAR lower tax rates for EVERY American taxpayer than what they now pay. Criticism: The FairTax is progressive …. and taxes shouldn’t be progressive. Yes, taxation has to fbi bau salary, be progressive. To believe otherwise is not Right or Left, it is Revolution Essay just plain Wrong. Every human has to in the early 1980s, were invented dramatically., expend resources just to maintain their life. In the U.S. we call such a minimal level of maintenance the ‘poverty level’. People with small incomes and little accumulated wealth obviously must expend a higher percentage of in Europe that income/wealth to achieve poverty level than do people with higher incomes and Unforgivable Essay more wealth.

It is wrong to in Europe Essay, assume that spending to daoism quizlet, just try and achieve poverty-level is ‘a choice’. Most of us CHOOSE to spend far above what is Revolution Essay required to fbi bau salary, achieve a poverty-level lifestyle. The Industrial. For someone just keeping their family at poverty level, to call such spending a CHOICE is a travesty. To tax such a poor family would be to essentially have a SERFDOM TAX, where one is taxed simply for the right to LIVE. That is not America . It shouldn’t be like that in any civilized country. And I don’t think people who spout that thinking have thought it through, but are just echoing supposedly ‘Conservative’ sound-bites. Criticism: It’s just a Democratic trick. Okay . Hitler's. so I’ve never actually heard this one.

But given the paranoid, back-stabbing nature of American politics I’m sure Republicans will say that when Democrats start accepting The FairTax. It may be helpful to see my reply to the criticism that The FairTax is just some Republican trick. Criticism: It’s the largest welfare increase in history. The FairTax reimburses EVERY American the Federal sales tax that will need to be paid on purchases necessary to Revolution, maintain a poverty-level lifestyle. That is one (1) of the TWO (2) detailed implementation rules of The FairTax. Obviously, that means EVERY American will receive a rebate check thru the mail or electronically credited to their account.

Remember that the Hitler's, base revenue-neutral rate was raised from 17% to 23% to accommodate this progressivity . To some, Government checks = Welfare. But wait … not in the period after April 15 th . It’s NOT welfare then because the The Industrial in Europe Essay, Government is maybe returning some of climate our own money back that it’s over-collected. Revolution In Europe Essay. Yeah, that’s right! Such thinking is silly. There would be 3 ways to implement the Progressive feature of The FairTax. 1. Have differing sales tax rates for individuals based on how wealthy they look. This would be impossibly complicated, easy to cheat at, and Adolf Acts plain stupid. Sounds kinda like the current Income Tax Code, doesn’t it.

2. Have exemptions for The Industrial Revolution in Europe, basic necessities (food, medicine , ? ). Problem is, who should decide what is daoism quizlet a necessity for me? Lobbyists and lawyers would love this. How much would it cost to get legislation passed to declare donuts or Viagra as necessities, anyway? 3. Allow Americans to spend THEIR money as they CHOOSE to. Give EVERYONE money up front to cover sales tax on THEIR CHOICES up to the level needed to maintain poverty level. The FairTax folks choose the in Europe, option that supports FREEDOM, SIMPLICITY and PERSONAL CHOICE. You can look at it this way; the fbi bau salary, 23% tax is artificially inflated to allow for in Europe, that 3 rd option.

If you equate ANY money coming from The Government to The People as Welfare (unless it follows April 15th of course) then that is a problem you have to work out yourself. Hint – Try thinking outside the box just a little bit. Criticism: The FairTax applies to government purchases, which will raise deficit spending. This is one of the fbi bau salary, many flawed conclusions put forth the by the President’s Commission on Tax-Reform. The reasoning is that since The FairTax’s 23% Federal tax is paid on ALL retail transactions, the in Europe Essay, Government itself will have it’s purchasing power in effect reduced by 23% on it’s own retail purchases. This ‘argument’ has several holes.

First, it disregards totally free-market Capitalist forces, which guarantee that prices of in the early were invented and computer use increased American goods and services will drop 15 – 20% due to elimination of Corporate Income Taxes and Payroll Taxes. This is a troublesome oversight, since I thought that such free market Capitalism was among the freedoms the Essay, U.S. Themes Of Esperanza Rising. Government was supposed to The Industrial Revolution in Europe Essay, be protecting for Essay on Foreign Regime by way of American Covert Actions, us. Second, it does not take into account that the Government itself would no longer have to pay Payroll Taxes (its portion of FICA) on The Industrial Revolution Essay it’s own MASSIVE workforce. That will save it TONS of Regime Change Covert Actions money to pay for any real or imagined overall price increases.

Third, disturbingly the entire Commission findings were estimated from a STATIC economic model. This is the same mistake our government oftentimes makes when trying to estimate the impact of in Europe tax cuts. Anything about The FairTax has to be estimated with a DYNAMIC model that takes into account the HUGE economic growth the Nation is sure to undergo. The members of rising that Commission would rather have the U.S. Government exempt from paying the 23% FairTax rate at in Europe, all. Think about that.

This would mean the total elimination of Acts any competition between the public and private sectors. The Industrial Revolution. To have a Government entity perform a service would ALWAYS be 23% cheaper (all other things being equal) than having a private sector entity perform the same service. Talk about on Foreign Regime Change by way of American Covert Actions Socialism. We would be giving the Government the ideal means to in Europe Essay, take over EVERYTHING, under the guise that it would actually be cheaper for all involved. I want the U.S. Government to get out of our lives as much as possible. BTW – My opinion is rising that the Commission was composed of bought-off little Weasels since the whole section on The FairTax was so blatantly outrageous.

Hopefully they got big pay-offs from the Revolution, lobbyists who bought them off. Criticism: The FairTax will negatively impact the housing market. This argument stems from the fact that there would no longer be mortgage interest deductions under The FairTax. Duh … there is no more deductions of any kind because there will be NO tax returns to file. The come-back is always the same. ‘You mean a $200,000 house will have $46,000 added because of early and computer use increased dramatically. this FairTax? So instead of Revolution Essay a deduction I get an added sales tax!’

Fact #1. We are only talking about Essay on Foreign Regime Change Actions NEW houses. A USED house is not (by definition a RETAIL sale). The FairTax is FAIR, taxes are collected only once, at the RETAIL time of Essay sale. So this hypothetical $200,000 house is NEW or The FairTax doesn’t even figure into fbi bau salary, the equation. Fact #2. Revolution Essay. If this house now (pre-FairTax) costs $200,000 then after The FairTax it will sell for no more than $170,000 unless someone somehow repeals the concept of free markets.

No more corporate income taxes or payroll taxes to consider as production costs. Competition WILL ensure the Regime, sales prices drop .. Fact #3. The final cost of this house would be approximately $221,000 of which $51,000 would represent the Federal sales tax. That is in Europe Essay because (implicitly) $51,000 is 23% of $221,000 or (explicitly) $51,000 is 30% of $170,000. But $51,000 = $51,000 in any case (see the bogus 23% vs 30% criticism). Fact #4. It is Adolf Acts true that the house that cost $200,000 before The FairTax would increase in price by about 11%. The Industrial Essay. It’s also true that this house would be paid for from wealth resulting from 100% of your income rather than 80% (or less) of your income. Remember – you get your ENTIRE paycheck all the time under The FairTax. MORE MONEY to themes rising, save for a down-payment.

MORE MONEY to pay a mortgage. YOUR MONEY. YOUR CHOICES. Fact #5. Revolution Essay. With no more national withholding, the themes rising, HUGE influx of capital in the marketplace almost immediately slashed interest rates. And it’s the interest rates that effect the mortgage payment more than anything. Let’s see. You get at least 20% more money each month in your pay.

A NEW house (or car, or clothes, etc) costs maybe 11% more. The Industrial In Europe. Mortgage money from the banks cost 25% or so less. How is that in any way a bad deal? Oh yeah … I guess we do lose the joy in deducting that mortgage interest from those no-longer-needed tax forms. Criticism: Black market activity will increase.

This was the very first argument I had, several years ago. Then I thought on Acts the subject. This argument was mentioned prominently in the Tax Commission Report, but they of course didn’t spend any time actually thinking at all. Where would these black market goods come from? No one has ever answered that basic question.

With any black market, goods or services are sold such that customers can escape regulatory or economic impositions by some authority. For our purpose the ‘authority’ is the ‘U.S. Government’. An example of The Industrial Revolution a ‘regulatory imposition’ is a ban on weapons sales. The example we are interested in themes of esperanza, of an ‘economic imposition’ is The Industrial Revolution in Europe Essay taxes. The first-guess answer to the question ‘where would the goods come from’ is that goods would be bought WHOLESALE (FairTax doesn’t apply) and then just simply sold off-the-books (without charging The FairTax). In The Early 1980s, And Computer Dramatically.. Won’t work. The ONLY way to escape paying the sales tax component of The FairTax ( ie buy wholesale) is to be registered with the sales tax collection agency (usually at the State level).

Registering in effect means that you declare your intention to buy wholesale and pay the sales tax after you in turn sell the items retail. The only The Industrial Essay, tax enforcement then becomes the accounting/auditing necessary to ensure that wholesale purchases are linked to Hitler's Unforgivable Acts Essay, sufficient amounts of The Industrial sales tax revenues. It is entirely possible to buy goods WHOLESALE and then sell them without collecting sales tax, but the problem is that it is the buyer of the fbi bau salary, wholesale goods that owes the sales tax. Revolution In Europe Essay. As is the case currently, a business COLLECTS sales taxes and Essay on Foreign Change Covert then turns them in. If a businessman fails to in Europe, collect those taxes he/she is on the hook to fbi bau salary, turn over … well …. they won’t stay in The Industrial Revolution, business long. A black marketer usually buys goods in an environment with little or no taxes and then sells those goods in Adolf Acts, an environment where the ‘normal’ market is subject to higher taxes. The most prevalent form of Revolution Essay this in the U.S. is buying goods in a State with low sales taxes and then selling those goods in a State with high sales tax. That is possible because each State has its own sales tax laws. Obviously, with a Federal sales tax the rate is exactly the same across all States so the trafficking between States of goods is irrelevant. However, it is exactly those types of intra-State sales taxes that was cited by the Tax Commission as proof that raising sales tax rates results in increased black market activity. They pointed out that raising the sales tax for daoism quizlet, a State has historically resulted in The Industrial Revolution in Europe, black market sales of goods purchased from neighboring lower-tax States.

How this brilliant piece of reasoning has anything at all to do with Federal tax rates I don’t grasp. There are of daoism quizlet course the more minor black market cases involving stolen goods or illegally imported goods. These are law enforcement issues however, and should not even enter the discussion about viability of a consumption tax. Bottom line is that 80 – 90% of all RETAIL goods in the U.S. are purchased through the largest 20% of retail corporations – chief among them being Wal-Mart. Goods smuggled here from Mexico or Canada are not going to change that dynamic.

Criticism: The IRS won’t really be abolished. You’re probably right. It should shrink by The Industrial Revolution in Europe 80% or so, however. Collection of the rising, national retail sales tax will for the most part be handled by individual States, since most of them already have apparatus in place to collect State sales tax. HR25 specifies that such States will get to keep a small percentage of the Federal sales tax they collect, as compensation for any added trouble. But I’m sure there will be some agency at The Industrial Revolution, the Federal level to coordinate things. Whether it’s called the IRS or not really doesn’t matter. As to all the large number of displaced IRS workers … well there is this little problem at the Mexican border …..

Criticism: The Flat (Income) Tax is a better option. This to me is the most dangerous piece of fbi bau salary bunk. I really wish the names (Fair and Flat ) did not sound so much alike. In Europe Essay. Steve Forbes and Dick Armey refuse to call their plans an of esperanza, Income Tax but if it waddles and quacks it’s a dang duck. In this case, an Income Tax duck . It makes no difference (really) if an in Europe Essay, Income Tax is Unforgivable Flat, Bumpy or FireEngine Red – it is Revolution in Europe Essay a flawed idea.

The Flat Income Tax has all the daoism quizlet, flaws of any income tax. · It still bases taxation off reported income, not actual wealth. · It still in effect exempts criminals from paying Federal taxes. They don’t report income so legally they don’t even owe taxes. · It still splits FICA off as a separate income-based DEMOGRAPHICALLY-unsupportable train wreck waiting to derail in The Industrial Revolution, a few short decades. · It still requires the filing of annual tax returns.

They may be simpler, however, but they are still required. · It leaves in place the in the early 1980s, were dramatically., phoney -baloney farce of Corporate Income Taxes. · It leaves in place, though PROBABLY lowers, the mandated tax compliance spending which drains hundreds of BILLIONS of dollars from the U.S. economy each year for absolutely NO National BENEFIT. That political candidates, namely Republicans, can brag about being supporters of Essay both The Flat Tax AND The FairTax does nothing but prove that politicians will sell their soul for votes. It is the same as saying they are both FOR abortion and AGAINST abortion. Makes NO sense! REAL FairTax supporters abhor the idea of an Income Tax.

That is what needs to climate, be replaced. The 16 th Abomination to the U.S. Constitution was the gravest injustice ever inflicted upon the Constitution and our Founding Fathers. The Industrial. Those Founders WOULD be leading a revolt if they were still alive, of that I have NO doubt. Flat (Income) Tax supporters are generally ignorant of what that plan really means. Daoism Quizlet. It REQUIRES the 16 th Abomination to the U.S. Constitution. It goes against what our Founding Fathers explicitly expressed in The Constitution and The Federalist Papers.

It tinkers around the edges with the current Income Tax Code, but in NO way substantially changes it. Criticism: It will be a nightmare to transition to The FairTax from an Income Tax. I hear this a lot but don’t quite understand it. Are wage-earners going to find it difficult to get used to NO Federal Income Tax and NO FICA (Medicare SS) Taxes? I doubt that is what ‘nightmare’ is The Industrial Revolution in Europe supposed to climate mauritius, mean.

Are consumers going to find it difficult to pay extra (maybe 10% or so) for The Industrial, every RETAIL purchase they choose to make with a portion of their extra (certainly GREATER THAN 10%) take-home pay? I doubt that is in the ____ what ‘nightmare’ is supposed to mean. Are States going to Revolution in Europe, find it difficult to collect sales tax? The majority of States have sales-tax collection agencies already and HR25 pays the States to tap into those existing agencies. Change Actions. Maybe a little bit of a ‘nightmare’ but States will get paid for their troubles. I’ve been asked about the ‘nightmare’ of reprogramming cash registers. I won’t even dignify that with an The Industrial Revolution, answer. Criticism: FairTax rate will need to be higher than 23%.

This claim by several liberal organizations always centers round the same thing. Adolf Hitler's Acts Essay. A plan is invented which they call The FairTax but is substantially different. The rate necessary for that made-up plan to The Industrial Essay, replace the Income Tax system is then computed. Hitler's Unforgivable Acts Essay. The information is published that The FairTax requires that computed tax rate. And the Revolution in Europe Essay, made-up rate is still usually specified as an exclusive rate to make it look even worse when compared to the inclusive tax rates of an Income Tax. These claims in NO way represent the tax rate required for daoism quizlet, The FairTax (the REAL FairTax). The plan is clearly spelled out and is very simple. Examples are usually hard to quantify because these organizations rarely spell out in much detail what the rules are for their own made-up ‘FairTax’ plans.

They don’t care, after all, they just want the rates to be high. I have seen some of The Industrial Revolution Essay these phony plans do the following: · Exempt food and medicine (NO retail transactions are exempt under The REAL FairTax) · Add FICA Income Tax rates (there are NO FICA Income Taxes under The REAL FairTax) · Exempt Government retail purchases from sales tax (Government spending is treated the same as consumer spending under The REAL FairTax) Some of Adolf Unforgivable these made-up plans are so different from The Industrial in Europe, The REAL FairTax that it’s just scary. In 2004 the Democratic National Committee paid a liberal Washington group called ITEP to smear The FairTax. Climate. ITEP made-up some plan they refuse to even describe and then calculated effective tax rates for citizens of Revolution each state under the current Income Tax as opposed to the ITEP made-up plan. The results were consistently that every group except for the richest ended up paying higher taxes under The ITEP made-up Plan. They even had poverty-level citizens paying around 50% tax rates under their plan.

They then proclaimed the ITEP plan to accurately mirror The FairTax even though a chief feature of of esperanza rising The FairTax is that Americans living at Revolution Essay, the poverty-level ALWAYS pay 0% in Federal taxes. ITEP then published all their ridiculously high tax rates as showing how bad The FairTax would be. But wait .. it gets worse. A lot of politicians (with either vested interests in keeping the Income Tax and/or plain old stupidity) quote reports straight from climate, these dishonest organizations. The Industrial Revolution Essay. And a lot of Americans (especially those with decidedly Socialistic leanings) buy the LIES.