Tuesday, December 31, 2019

The Bible Is The Story Of God Essay - 1136 Words

How are we to approach Scripture? Are we to come without any preconceived ideas or notions? Or are we to approach Scripture with all tradition and experience? The truth is, everyone reads the Bible from a perspective; meaning everyone comes with preconceived ideas of what the Bible means—what they think it means. People cannot help but read their lives into the Scriptures. However, because the Bible is divinely inspired, God is able to overcome those ideas so that his truth is clearly seen. Therefore, is one approach to reading, interpreting and understanding the bible better than another? Can certain approaches to the Bible affect the Bible’s authority? Absolutely. Ultimately the Bible is the story of God, not the story of people. Therefore, what God (and Jesus) does and says, is of utmost important and everyone else in the Bible is a minor character that certainly brings understanding, but not the main point. Therefore, two examples come into view in their approach to Scripture; Phyllis Trible, a feminist theologian and N. T. Wright, an English New Testament scholar. In as much as they differ in their approach to Biblical authority and interpretation, they reveal the challenges of giving the Bible the authority it is due. Specifically, Trible approaches the Bible by focusing on all the unjust treatment of women; whereas, Wright focuses on what is missing from Scripture and the churches need to fill in the gaps. In each example, there are clearly strengths, that give theShow MoreRelatedA Christian Home : The Bible Stories, But Not The God Of Those Amazing Accounts2005 Words   |  9 PagesChurch. I am thankful that God kept me from a lot of stuff that kids my age fell into. That being said, I was still in need of a Savior. Growing up in Church I knew about Christ, but didn’t know Him. I knew the Bible stories, but not the God of those amazing accounts. I was at a youth New Year’s Eve lock-in at my home Church, and we were havi ng fun playing games and eating. The youth leader called us all together to â€Å"pray in the New Year†. It was at that time that God really dealt with my heartRead MoreEssay about The Nature of God and Morality in The Bible1407 Words   |  6 Pagesthat religion. Using stories and proverbs this code of conduct, and thus just society, is not only set, but also shown in examples. In The Bible, the essence of a just society is laid out within passages that serve as the laws, including Deuteronomy, and the Psalms, and in the stories, such as the stories of Job, David, Samuel, and the Family of Adam. The actions and nature of God in these stories are meant to be an example of the values and personality favored by God. In these passages, aRead MoreBible Vs. Koran Essay1623 Words   |  7 PagesThe Bible and The Koran A Comparative Analysis Christianity and Islam have several similar aspects. Both religions praise the same God, although they each have a different given name. Muslims refer to their god as Allah, and Christians simply refer to their god as God. Both religions are monotheistic, and both even have a set of religious laws that all who are righteous abide by. Muslims follow the Five Pillars of Islam, while Christians follow the Ten Commandments. Both religions even have theirRead MoreMythology And Christianity : Mythology948 Words   |  4 Pageslive in today. The stories that derive from these great folk tales set a scene in lives of people who worshipped their God’s and the items that they praised them for. Depending on the geographic location and the time of the myth, or at least what it could be traced to, the people would praise and worship different God’s for different reasons. Just like in our modern system of religion in this day and age, different groups have formed different religion s and praise a different God for different reasonsRead MoreBible vs. Koran1661 Words   |  7 PagesNiccole Culver World Literature I Professor Walker March 20, 2007 The Bible and The Koran A Comparative Analysis Christianity and Islam have several similar aspects. Both religions praise the same God, although they each have a different given name. Muslims refer to their god as Allah, and Christians simply refer to their god as God. Both religions are monotheistic, and both even have a set of religious laws that all who are righteous abide by. Muslims follow the Five Pillars of Islam, whileRead MoreThe Bible Is The World s Most Widely Read Book1590 Words   |  7 PagesThe Bible is the world’s most widely read book. It contains multiple holy books that reveal who God is and account for His many works for humankind. These books describe the story of God from creation, to the fall, to redemption, and lastly to the new creation known as revelation. The big picture of the Bible is to tell the story of God’s works from creation of the world, which was Genesis, to the end, which is revelation. It is important to familiarize oneself with these passages and texts becauseRead MoreChrist mas As The Starting Point938 Words   |  4 Pagesbase story of Christ through the holiday of Christmas. Approaching an individual to talk to them about Christ, God, faith, sin, heaven, eternal life, and salvation can bring to the forefront both previous experiences and preconceived ideas. In the current worldview of truth being relative, the concrete descriptions and actions of Christianity can be difficult to focus. Use of historical texts, archaeological and geological evidence can provide â€Å"non-Christian† validation to the story of God, creationRead MoreWe Are All Familiar With Bible Stories And Fairy Tales1473 Words   |  6 Pageswith Bible stories and fairy tales. They typically began as verbal stories, passed down from generation to generation, before they were put down on paper or made into a film. Stories which use outlandish situations to, ideally, teach the readers how to live as good people. Stories such as Cinderella, The Three Little Pigs, Snow White, J onah and the Whale, Noah s Ark, Hansel and Gretel, and The Adventures of Pinocchio include situations which could not have possibly happened. These stories may helpRead MoreThe Old Testament871 Words   |  4 PagesIn the Bible, there are many different kinds of ways to make sacrifice to God. Mostly, God just ask for animal sacrifice. God has a mercy image. It seems that human sacrifice are evil god’s requirements. However, people could also find out some records about human sacrifice in the Bible. In the book of Judges, Jephthah has made a vow to God that he would burn the first person come out of his house to meet him as an offering to God, he was going to make an human sacrifice for God. At last, he killedRead MoreIslam and Christianity: Two Figureheads in Two Influential Texts1110 Words   |  5 Pagesbeliefs and gives rules or commandments to live by. Islam has the Quran, and Christians have the Bible. Many people in today’s world would deny that there are any s imilarities between the two books; however, two figures appear in both texts, Abraham and Jesus. The stories of Abraham and Jesus are incredibly similar but, the theological interpretation of these stories creates differences between the Bible and the Quran. Abraham and Jesus were very important during their own lifetime as well as in today’s

Monday, December 23, 2019

Fair Value Accounting And Audit - 2360 Words

Fair Value Accounting and Audit Ivie Uduebho 4/30/2015 Introduction In today’s businesses, there has been an increase in the demand for financial reporting and also, the need to have reliable measurements of fair value and its disclosures. The need for reliable information has caused continuous change to accounting policies which has posed a challenge not only to management of companies, but also to auditors. The frequent changes in accounting principles pose a challenge for managers in measuring accounting estimates accurately and are an exceedingly difficult task. Fair value accounting is a financial reporting approach in which companies are required to measure and report on an ongoing basis certain assets and liabilities at estimates of the prices they would receive if they were to sell the assets or would pay if they were to settle their liabilities. Under fair value accounting, companies report losses when the fair values of their assets decrease or liabilities increase. Those losses reduce companies’ reported equity and may also reduce companies’ reported net income. The International Financial Reporting Standards (IFRS) also defines fair value as â€Å"the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date†. According to these definitions, fair value is an unrealistic, idealized qualitative value. The current market valueShow MoreRelatedTimberlands: Generally Accepted Accounting Principles and Fair Value1412 Words   |  6 PagesU.S. Generally Accepted Accounting Principles (US GAAP) to International Financial Reporting Standards (IFRS) in the timber industry. I will cover the following topics: different accounting treatment under U.S. GAAP and IFRS, the influence on investment decisions, Plum Creek’s reason for the opposition against transformation, and conclude with my preferred accounting treatment under different roles. ACCOUNTING TREATMENT The concern is mainly on recognition of the value of standing timberlandsRead MoreComparative Analysis Of Fair Value And Historical Cost Accounting On Reported Profit1659 Words   |  7 PagesTitle: Comparative Analysis Of Fair Value And Historical Cost Accounting On Reported Profit: A Study Of Selected Manufacturing Companies In Nigeria. (BESSONG, 2012) Study the importance of historical value and fair value cost accounting on reported profit. The study discussed how fair value accounting and historical cost accounting will have effect on the reported profit. However it is said that key objective of any business is to earn profit and it is also equally important to report the profitRead MoreEssay about Gators Electronic1411 Words   |  6 Pagesapproximately 100 countries. Gator is an SEC registrant. You are planning to audit the current-year goodwill impairment analysis of Gator. Gator has performed its annual goodwill impairment analysis as of December 31, 20X3, with the assistance of an external valuation specialist, Management’s Expert. Gator elected not to perform the qualitative assessment for determining whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount and proceeded with StepRead MoreGator Electronics Term Paper1386 Words   |  6 Pagesmore likely than not that the fair value of a reporting unit is less than its carrying amount and proceeded with Step 1 of the quantitative two-step goodwill impairment test for all reporting units. On the basis of the valuation prepared by Management’s Expert, Gator estimated that the fair value of all of the reporting units exceeded their respective carrying values and no Step 2 analysis was required or prepared. Fair value, as defined by the Financial Accounting Standards Board (FASB), is theRead MoreThe Sabarnes-Oxley Act and PCAOB Essay727 Words   |  3 Pages PCAOB inspects registered public accounting firms to assess compliance with the Sarbanes -Oxley Act , the rules of the Board, the rules of the Securities and Exchange Commission , and professional standards in relation to the performance of the firm , issuance of audit reports, and related matters other issuers , brokers and dealers . The Act requires the Board to carry out these inspections annually to companies that regularly provide audit reports for more than 100 issuers and at least everyRead MoreAuditor s Audit Adjustment : Audit Adjustments831 Words   |  4 Pagesauditor’s advised audit adjustments, which forces auditors to somehow determine on an aggregate basis the impact that proposed and/or passed audit adjustments have on a client’s financial statements. The most common reason for a client not to make a proposed audit adjustment is that the client disagrees with the need for the given adjustment. We don’t want to see that audit engagements at the end of the day become a war between client management and auditors over proposed audit adjustments. QuestionRead MorePlan Accounting : Defined Benefit Pension Plan, Health And Welfare Benefit Plans1596 Words   |  7 Pages2015-12 Plan Accounting: Defined Benefit Pension Plan, Defined Contribution Pension Plan, Health and Welfare Benefit Plans Table of Contents 1. Introduction 3 2. Background 3 3. Changes to the Standard 3 4. Other Consideration in the Audit Process 5 5. BeachFleischman Planned Implementation 5 6. Sample Documentation 5 1. Introduction The document communicates the major provisions and changes in this release of the Plan Accounting: Defined BenefitRead MoreGolden Bear Case Essay1302 Words   |  6 Pagesassertions† were relevant to Paragon’s construction projects? Describe an audit procedure that Arthur Anderson could have employed to corroborate that assertion for each. Professional auditing standards identify 5 â€Å"management assertions† that commonly underlie a set of financial statements. These 5 assertions are: occurrence, completeness, valuation/allocation, rights/obligations, and presentation/disclosure. With respect to the audit of Paragon’s construction project, some of these key assertions wereRead MoreInternal Audit And External Audit1136 Words   |  5 PagesBasically, audit is a systematic and independent process that requires qualified accountants, who are the auditors, to verify and evaluate the financial information (books of account, transaction records and relevant documents) of an organization objectively to ensure that whether the financial statements present a true and fair view and are prepared in accordance with law. It can be done internally and externally. One of the main differences between internal audit and external audit is that externalRead MoreAn Analysis of Instructional Case Focusing on Ethical Issu es Involving Financial Accountants and Independent Auditors1583 Words   |  7 Pages An analysis of Instructional Case Focusing on Ethical Issues Involving Financial Accountants and Independent Auditors Questions 1. Should auditors insist that their clients accept all proposed audit adjustments, even those that have an â€Å"immaterial† effect on the given set of financial statements? Defend your answer. To confirm that materiality is a pervasive concept in auditing, simply refer to the index of the professional

Sunday, December 15, 2019

Organization marketing concept Free Essays

Core marketing strategy to achieve objective 4. Reference 1. Corporate objectives and how they lead to marketing objective Mission statement , a long-term view of what the organization wants to be . We will write a custom essay sample on Organization marketing concept or any similar topic only for you Order Now Marketing objective , a statement of what is to be accomplished through marketing activities . A,Sharon p. 54). Queerly founded in Australia in 1985, hey develop each product using potent blends extracted from the herbs and flowers objective of Curlicue is to proof that nature and science can come together . The company advocates the green, organic, healthy life style rather than a single perfume brand. They believe that nature and science can be beauty . Curlicue has spent over 25 years unearthing potent organic and patronymic ingredients and developing the unique Bio-Intrinsic process to create the purest, most powerful skin care. Now curlicue has became one of the famous skin care brand in the world, especially in Asian area. Curlicue insist to use nature ingredients and never been found to use any of chemicals over 25 years . They got customers’ trust on their product an build the goodwill in the market . 2. Organization marketing concept Obviously Curlicue is following the marketing concept ,production concept and social concept during 25 years. Social concept: For Curlicue, this currently includes working with suppliers when sourcing new packaging materials to ensure that environmental impacts are considered with designing new and/or replacement packaging items and accessories. Curlicue takes into consideration packaging life-cycle during the design process, incorporating sourcing, material type, production processes and potential wastage, void space in packaging, and packaging risibility/respectability. Relieve International Pity. Ltd. – Action Plan 2011-16) . 1 am the one of big fans of Curlicue . Every time I got their product packing box , I can see the end of the box said ‘This carton contains 80% recycled fiber and 20% sustainable sourced fiber . Please recycle . ‘ And it can be found n their formal website : commitment about their animal testing . They continue to adhere to the strict requirements of global cosmetic regulations regarding animal testing, with utmost respect for our customers and environment. Without any doubt , Curlicue always follow the production concept and marketing concept. Nestled in the Adelaide Hills is the magnificent patronymic Curlicue Farm where many of the herbs, flowers and plants are grown for our natural skin care products. Curlicue is one of the world’s most recognized skin care brands and is renowned for using the best in organic and patronymic ingredients to deliver quality skin care products. Reliquary web site ) 3. Core marketing strategy to achieve objective Curlicue offers pure and harmless products with good price. They impress the customer with the good quality and fresh fragrance. SOOT analysis : Strengths -Own organic farmland , nature ingredients , harmless to skin . Their supply chain expanded to America , Asian . Good reputation due to their environment protect . Weaknesses -Lack of creativity , lack of sale promotion activity Opportunity-More and ore customers and realize the important of nature product. Threats- With customers’ realization of important of nature production , more pretenders are using 1 . Make the consumers add the whole bunch of reliance credits in our brand equity account. 2. Trying to generate the new demands in existing market and get more market shares in this niche market. 3. Increasing the wide acceptance of our brand. Relieve 2012) Based on the marketing objectives and SOOT analysis , Curlicue need to make strategy to increasing their Brand effect . How to cite Organization marketing concept, Papers

Saturday, December 7, 2019

Strategic Planning and Organizational Effectiveness

Question: Discuss about the Strategic Planning and Organizational Effectiveness. Answer: Introduction: Globalization gives organizations the chance to improve their presence in various markets. The increase in market competition equally forces businesses to take up agile business approaches and strategies to help them stay ahead of competition. Every successful business and non-profit-organization needs a set of action plans to help them realize a specific goal or solve a problem in the course of their operation. An organization has to come up with a way of bridging the gap between tactics and policies. According to Bhattacharyya, Jha Fernandes (2015), the set of methods and action plans are called a strategy. Therefore, a strategy defines the art of organizing and marshalling available resources and tools efficiently to achieve a set goal. It defines the scope and direction of an organization over a short and long term. A successful strategy is one that achieves maximum advantage for the organization in question by effectively configuring available resources. It answers the question of where the organization plans to go, the markets it plans to compete in and the types of activities it must carry out in the markets it defines. In achieving maximum advantage, the strategy defines how the organization can improve their activities to beat the market competition. A strategy also examines the external environment to understand the factors that might affect the competitive ability of a business. A strategy explains that means by which an organization effects its policies. Strategy refers to the way an enterprise counters its competitors. A strategy deals with how a company can beat its competition and stay afloat. Strategy defines the direction-wise decisions, purpose and missions, as well as how to meet these three. It also helps an enterprise to think of what it does presently and how to improve the current actions for the better attainment of the competitive advantage. There are different levels of strategy that an organization can adopt. The business unit strategy is a level that focuses on how the organization can compete successfully in selected markets. It is the part of a strategy that helps to analyze how a business can win in a specific market. It involves competitive analysis, where the business evaluates their competitive abilities as compared to competitors in a similar market. A company must evaluate its core competencies, clearly indicating how to use them to satisfactorily meet the needs of the target market. It gives business managers a line clear on how to strengthen or improve the competitive posit ion of the company. It helps the company to understand and address their threats, opportunities, strengths and weaknesses with the aim of gaining a higher competitive advantage. That a strategy is the most important part of an organizations operations is evident. Without a strategy, an organization cannot achieve the goals and outcomes it sets to achieve. Another level of strategy is the team strategy. It is the part of the business strategy that understands the need and importance of teams in executing all plans in the organization. Teamwork makes work easier and quicker than when individuals work alone. Each individual in the team has a specific role and goal. Similarly, each team in the organization has a contribution to make to the overall organizational goals. Therefore, each team needs their specific plans to help achieve the target or goal as assigned to them by the organization. The team level of the strategy is important because it has a direct contribution to the achievement of a companys strategy. This demonstrates how important a team strategy is in the achievement of an organizational goal. The reason is that team members strengthen and empower each other for a successful implementation of plans that lead to the achievement of goals. A team charter can help in defining boundaries and purposes of a team. The team strategy should have key performance indicators so that each team member weighs their ability to contribute to the team and the organization. Each team should define their plans towards achieving their allocated roles and goals. A corporate strategy is the part of the strategy that defines all the activities involved in making the entire organization a successful one. It combines all the business units and teams that operate in various markets. Srivannaboon (2005) notes, that this part of the strategy defines how the enterprise supports and promotes its business units. It strives to structure the overall business in such a way that all the parts and teams create a higher value together as compared to individually. The corporate strategy, therefore, brings all teams and business units together for a common good and achievement of the enterprise-based goals. It is the level of the organization strategy that builds proper internal competences, through shared resources and technologies within business units. It does so by raising capital in a cost- effective manner and efficiently maintaining the corporate brand. The level of strategy looks at how business units can come together to create a greater value. The s trategy seeks to combine all the possible action plans with the competences and resources that can help an organization achieve its key goals. Therefore, strategy can imply the collection of plans, patterns, positions, direction and perspective that a company has towards achieving its goals. Regardless of the size of the enterprise, strategy is important in achieving the goals of businesses and not-for-profit organizations. A strategy plays a crucial role in the success of these enterprises. An effective strategy helps in customer retention because it has a specific set of rules governing customer service. Ferreira Proena (2015) add that a good strategy develops a plan that ensures proper customer follow-ups. It makes it possible to keep in touch with repeat customers, ensuring that the products and services offered to them work properly. It ensures that at least one member of staff frequently communicates with the customers to try solve their issues and learn new ways of satisfying them. An effective strategy is one that has an established way of solving customer issues whenever they call. Customer follow-ups and customer service programs attract customer loyalty hence promoting customer retention. A strategy is also important in any type of organization because it ensures proper use of resources. Resources and equipment such as customer base, personnel, reputation, patents, stationary helps organizations to compete successfully. In view of this Giraudou Mclarney (2014) argue that a strategy that effectively utilizes resources gives a company a competitive advantage and the ability to develop new goods, increase the market share, as well as gives control over new technology in a specific industry. A strategy is important to organizations because it gives them the opportunity and power to discover more business opportunities outside their current practice. For this reason, a strategy is a tool for company expansion. Strategies promote aggressive marketing as well as engineering research that focus on new business frontiers. For instance, a company that focuses on computer repairs can easily grow into an internet service provider. The implication is that a good strategy promotes business growth. Strategy development and implementation should be one key role of executive management after a close analysis of the company competences, abilities and competitive position. Even with the proven benefits and advantages of strategy implementation, some companies still do not have effective strategies. There are many challenges that organizations face as they try to develop and implement strategies as explained by Giraudou Mclarney (2014). These challenges either make it difficult or impossible to have strategies that fit their business plans. One of the challenges is an improper attention from the leaders and managers. Most leaders and managers do not understand the importance of a strategy. Therefore, they do not prioritize on having one in the companies they lead. Such organizations will face challenges in trying to develop and implement strategies that enable them to reach their goals. Similarly, most employees do not understand strategy and its importance and relevance as it concerns the organization. The lack of awareness about the importance of strategy in an organization challenges its development and implementation. Once an organization lacks lea dership support in strategy development, then it becomes impossible to have a successful one. Proper strategy implementation needs a balanced act, where leaders and partners can co-operate to support a firms strategy. It also builds cohesion, and maintains objectivity needed in making tough business decisions. However, strategy implementation becomes challenging when leadership is weak and the leaders cannot solve tough business decisions according to plan. Poor leadership is another issue that paralyzes a firms ability to implement strategy. In the course of strategy planning, some companies lack a realistic honest evaluation of its activities. The result is a weak and inappropriate strategy that cannot achieve the set goals of an organization. The strategy is unachievable because it lacks proper evaluation of a firms ability to meet the set targets. Such a strategy, Oltra Flor(2010) discuss, may also be a result of unrealistic leaders who take up an ill-fitting plan as compared to the organizations current competitive position. If a firm lacks a proper action plan, the result is a challenged strategy development and implementation. Resistance to change is a common scenario in many of the organizations that face challenges in properly developing or implementing their strategies. The obscurity of bringing change in a particular industry rooted in individual behaviors is evident in majority of workforce. Since a proper strategy welcomes change in different areas of business operations, the companies whose employees show r esistance to change find it challenging to have an appropriate strategy. the employees do not allow the organization to implement new ways of operations hence making strategy formulation a challenging affair. Poor communication in a workplace is reason enough for the strategy to fail. The reason is that there is not established medium of information exchange. In such a case, it is difficult for an organization to express the need for a strategy for lack of a medium to do so. Stakeholders do not have a standard way to communicate. Therefore, information sharing from one business unit to another and from the leadership to subordinates is impossible, hence challenges in developing and implementing a workable strategy. Similarly, insufficient partner buy-in affects strategy formulation. When firms conduct strategic planning, the leaders and partners concerned need to understand the business reason behind the strategy as well as the reason change is inevitable in the achievement of the strategy. According to Meoqui Pedraza (2011), challenges come in when some of these leaders and partners do not see the need for changes in the strategy hence interfering with the entire process. Organizations need to communicate the need for strategy and the benefits that an organization reaps from a good strategy. It will go a long way in fighting the challenges involved in strategy implementation. Strategy is still relevant in the modern competitive environment. Companies and businesses that have substantial investment in strategic planning and implementation are at the top of competition in their respective industries. Companies like Samsung, General Electric, Mitsubishi and Siemens are examples of companies who achieved success through strategy implementation. Baylis, Wirtz Gray (2015); Grant (2016) believe that one aspect of business that every company fears is competition. Strategy formulation allows companies to evaluate their abilities and compare them with external factors. The evaluation helps companies to adjust accordingly hence maintaining a competitive advantage. Therefore, the importance of a strategy on the modern competitive environment is undebatable. Every business needs a strategy for it to manage to stay at the top of its competition. A strategy is a set of actions that define how a particular organization plans to use its resources to reach its goals. A good strategy is one that ensures that a firm beats its competition. There are three levels of strategy that organizations can adopt. These are team, corporate and business unit strategies. Each of these three converges to make the whole strategy a success. A strategy is important in the success of every enterprise. However, different challenges hinder its successful implementation. These include improper attention from leadership, poor leadership, lack of communication and resistance to change. Stiff competition defines the current business environment. Therefore, there is still need for organizations to have strategies that govern their everyday operations, hence its relevance. References Bhattacharyya, S. S., Jha, S., Fernandes, C. (2015). Expounding the Structural Elements of Strategic Planning in the Emerging Indian Market Context. Vision (09722629), 19(4), 357-365 Baylis, J., Wirtz, J. J., Gray, C. S. (2015). Strategy in the contemporary world: An introduction to strategic studies. Ferreira, M. R., Proena, J. F. (2015). Strategic planning and organizational effectiveness in social service organizations in portugal. Management: Journal Of Contemporary Management Issues, 20(2), 1-21. Giraudou, A., Mclarney, C. (2014). Benefits and Challenges to Strategic Planning in Public Institutions. SDMIMD Journal Of Management, 5(1), 3-13. Grant, R. M. (2016). Contemporary strategy analysis: Text and cases. Meoqui, L. M., Pedraza, J. M. (2011). The importance of adopting a good management strategy. Journal of Current Issues in Finance, Business and Economics, 4(3), 221-252. Oltra, M. J., Flor, M. L. (2010). The moderating effect of business strategy on the relationship between operations strategy and firms' results. International Journal of Operations Production Management, 30(6), Srivannaboon, S. (2005). Linking project management with business strategy.