SR Block Mark for follow up Question 4 of 15. In order to qualify as a resident under the substantial pr 90 days.

Answers

Answer 1

To qualify as a resident under the Substantial Presence Test (SPT), an individual must meet the required number of days present in the U.S. over a three-year period, including at least 31 days in the current year and a total of 183 days during the current and past two years.

The 90-day term you mentioned does not fulfill the requirements for residency under the SPT. To qualify as a resident under the substantial presence test, an individual must have been physically present in the United States for at least 31 days during the current year and for a total of 183 days during the current year and the two preceding years, with a weighted calculation for the preceding years. This calculation is known as the SR Block Mark and is used to determine an individual's residency status for tax purposes. If an individual meets the criteria for the SR Block Mark, they may be required to file a tax return and pay taxes on their worldwide income. However, certain exemptions and exclusions may apply, so it is important to consult a tax professional for guidance.

Learn more about current here:

https://brainly.com/question/13076734

#SPJ11


Related Questions

Which type of savings plan offers the lowest interest rate?


A.
Checking account

B.
Money market account

C.
Savings account

D.
Certificate of deposit

Answers

A. Checking Account

Harlose Suits faced a lot of complaints from customers when its recent batch of goods was dispatched. The employees at Harlose Suits, hence, had to rework on the returned items, and in some cases, the company had to even replace the faulty goods. In this case, the costs incurred by Harlose Suits are an example of _____. a. prevention costs b. internal failure costs c. external failure costs d. appraisal costs

Answers

Answer:

c. external failure costs

Explanation

External failure costs are those costs incurred due to product failures after they have been sold and used by the customers to which such product are sold too. Although there are insurance policy ready to cater for this kind of loss incurred. The insurance Policy is called "Product Liability Insurance"

what is the formula for activity ratio

Answers

Answer:

The ratio is calculated by dividing the net sales by the working capital. The ratio helps you figure out the net annual sales generated by the average amount of working capital during a year.

Explanation:

Please mark me brainliest

Answer:

The ratio is calculated by dividing the net sales by the working capital. The ratio helps you figure out the net annual sales generated by the average amount of working capital during a year.

_____________ career cluster involves planning, organizing, directing, performing, and evaluating business functions essential to effective and productive business operations.

Answers

Answer:

The business, Management, and Administration Career.  

Explanation:

Sorry If I'm wrong.

The business, Management, and Administration career cluster involve planning, organizing, directing, performing, and evaluating business functions essential to effective and productive business operations.

What is the purpose of Business Management and Administration?

Running daily operations is referred to as administration. However, taking charge of something is the definition of management. The day-to-day operations of the company are managed by a business administrator, while the business manager focuses more on overall leadership. In a small business, one individual can handle both tasks.

Planning, organizing, directing, and evaluating business functions—essential to effective and profitable business operations—relate to careers in the Business Management and Administration cluster. Organizations of all kinds require careers in leadership, management, and support functions to function effectively.

Learn more about Business Management and Administration here:

https://brainly.com/question/18370221

#SPJ2

Please help!!!!!!!
When a business becomes a corporation, it would be identified by which of the following characteristics?

A)Business owned by one person

B)Business owned by two or more people who operate the business as co-owners

C)Business recognized by law to have a life of its own

Answers

Answer: B

Explanation:

Suppose you have $1,500 and plan to purchase a 5-year certificate of deposit (CD) that pays 3.5% interest, compounded annually. How much will you have when the CD matures? a. $1,781.53 b. $1,870.61 c. $1,964.14 d. $2,062.34 e. $2,165.46

Answers

After 5 years when the CD matures, you will have earned $281.53 in interest, bringing the total amount to $1,781.53. Hence, a. $1,781.53 is correct.

To calculate the amount of money you will have when the CD matures, we need to use the formula for compound interest:

A = P(1 + r/n)^(nt)

Where:

A = the amount of money you will have at the end of the term
P = the principal amount (in this case, $1,500)
r = the annual interest rate (3.5% or 0.035)
n = the number of times the interest is compounded per year (in this case, annually)
t = the number of years the money is invested (5 years)

Substituting the values given, we get:

A = $1,500(1 + 0.035/1)^(1*5)
A = $1,781.53

Therefore, the answer is (a) $1,781.53. This means that after 5 years, you will have earned $281.53 in interest, bringing the total amount to $1,781.53.

To know more about interest visit

https://brainly.com/question/17085859

#SPJ11

Lehman Brothers is issuing preferred stock, the stock will pay an $8 dividend and it has a market value of $80. What is its cost of preferred stock if it pays flotation costs of 6%?

Answers

The cost of preferred stock for Lehman Brothers, considering a flotation cost of 6%, would be approximately 10.48%.

To calculate the cost of preferred stock, we need to consider the dividend payment and the market value of the preferred stock. However, we also need to adjust for the flotation costs, which reduce the net proceeds received by the company.

Given the information provided:

Dividend = $8

Market Value = $80

Flotation Cost = 6%

To calculate the cost of preferred stock, we first need to adjust the market value by subtracting the flotation cost. The adjusted market value is calculated as follows:

Adjusted Market Value = Market Value / (1 - Flotation Cost)

Adjusted Market Value = $80 / (1 - 6%) ≈ $84.94

Next, we divide the dividend by the adjusted market value to get the cost of preferred stock:

Cost of Preferred Stock = Dividend / Adjusted Market Value

Cost of Preferred Stock = $8 / $84.94 ≈ 0.0941

Finally, to express the result as a percentage, we multiply the decimal value by 100:

Cost of Preferred Stock ≈ 0.0941 * 100 ≈ 9.41%

However, we need to consider the flotation cost in the calculation of the cost of preferred stock. Therefore, the adjusted cost of preferred stock is:

Adjusted Cost of Preferred Stock = Cost of Preferred Stock / (1 - Flotation Cost)

Adjusted Cost of Preferred Stock ≈ 9.41% / (1 - 6%) ≈ 9.41% / 0.94 ≈ 10.48%

Therefore, the cost of preferred stock for Lehman Brothers, considering a flotation cost of 6%, would be approximately 10.48%.

learn more about stock here

https://brainly.com/question/31940696

#SPJ11

Write an analysis of how the business is doing and what recommendations you want to make for the future. Write at least one paragraph on each of the following
1. Based on the profit calculations, what changes should you make to your inventory? 2. Ways to increase profit 3. Ways to improve employee productivity 4. Ways to improve cash flow
Use the Internet and other electronic media to provide research to back up your recommendations. Use at least three different references and be sure to cite your sources. Include at least one piece of evidence from each source. List your references at the end of your report.

Answers

Based on the profit calculations, it is recommended to alter the inventory levels to line with consumer demand.

To achieve this, it is important to conduct regular sales analyses to identify the most popular products, slow-moving items, and underperforming products. This data can be used to make informed decisions regarding inventory levels and to adjust product offerings accordingly.

To increase profit, it is recommended to focus on marketing efforts to attract new customers and retain existing ones. This can be achieved by running promotions, setting up a loyalty scheme, and interacting with customers on social media. It is also important to evaluate pricing strategies and ensure that products are priced competitively to maximize sales. Based on the profit calculations, it is recommended to alter the inventory levels to line with consumer demand.

Learn more about demand here

https://brainly.com/question/29703449

#SPJ1

The Discount Rate is equal to 1% and the Fed Funds Rate is equal to .5%
At what rate would banks be able to borrow from each other's reserve balances?

Answers

The rate at which banks can borrow from each other's reserve balances is known as the Federal Funds Rate (FFR). In the given scenario, the FFR is already given as 0.5%.

The Discount Rate is the interest rate that the Federal Reserve charges banks to borrow funds on a short-term basis. It is typically set higher than the FFR as a tool for controlling monetary policy.

However, since the given Discount Rate of 1% is higher than the FFR of 0.5%, it is unlikely that banks would borrow from the Discount Window. Instead, they would prefer to borrow from each other's reserve balances at the lower FFR rate of 0.5%.

Therefore, the rate at which banks would be able to borrow from each other's reserve balances in the given scenario is 0.5%.

Which of the following is a style trend?
A. An increase in the population of young parents in a neighborhood
B. The popularity of a new type of jeans
C. An increased concern for protecting the environment
D. The popularity of cell phones that can access the Internet

Answers

Answer:
B

Explanation:

Online content that has been created and posted by unpaid contributors such as customers or fans of a product or service is referred to as:.

Answers

Online content that has been created and posted by unpaid contributors such as customers or fans of a product or service is referred to as User-generated content.

User-generated content

UGC for short is content that is created, published or submitted by users of a brand. In numerous cases, it's the most influential content for brands. Usually, contributors are unpaid fans who encourage a brand instead of the brand promoting itself.

Online users are evolved increasingly savvy in knowing which companies are using messy marketing tactics, and which ones are being genuine and evident.

To learn more about User-generated content visit the link

https://brainly.com/question/3717193

#SPJ4

If a company purchases equipment costing $4,900 on credit, the effect on the accounting equation would be: Multiple Choice

Answers

If a company purchases equipment costing $4,900 on credit, the effect on the accounting equation would be:

The accounting equation is: Assets = Liabilities + Equity.

In this scenario, the purchase of equipment on credit would result in an increase in both assets and liabilities.

The correct multiple-choice answer would be:

- Assets increase by $4,900

- Liabilities increase by $4,900

Therefore, the effect on the accounting equation would be an increase in both assets and liabilities by $4,900.

Learn more about Assets here:

https://brainly.com/question/14826727

#SPJ11

Why very few subsistence economies exist today

Answers

Answer:

As previously mentioned,

subsistence markets are

extremely vulnerable to

external influences.

Because of this

vulnerability, these economies are

becoming more scarce around the

world. In the past, for example, large

populations of indigenous peoples lived

throughout North America.

Please post detailed answers to the following questions. Please use complete sentences. You've learned about four skills you need to succeed when working in a group: cohesion, responsibility and accountability, problem solving, and organization. Which do you believe is the most important factor to group success? Give specific reasons for your answer.​

Answers

Responsibility and accountability  is the most important factor to group success.

Accountability means that the team keeps its promises, completes projects on time, and achieves its objectives. Team accountability necessitates that each individual be held accountable for their own part, which includes both day-to-day work and long-term objectives.

Why is accountability crucial to success?

Tolerating liability is vital for progress since it assists you with managing your errors without being overloaded by lament, culpability, or disgrace. As a person gets better at admitting that they are not perfect and doing what needs to be done to make up for them, it also builds character.

Why is the value of responsibility so important?

Responsibility is important because it gives people a sense of purpose and helps them become resilient in the face of personal and social adversity. Avoiding responsibility, like addiction, may feel good in the short term, but it will only make things worse in the long run.

Learn more about accounting and responsibility:

brainly.com/question/29706921

#SPJ1


1.Net worth can be substituted for
A)intermediation

B)economies of scale
C)diversification
D)collateral
2. According to the Gordon growth model, under which situation
will a stock's price
increase
A)

Answers

Net worth can be substituted for which term-The term that can be substituted for net worth is collateral.(option D).

Collateral refers to the assets pledged by a borrower to secure a loan or other credit that a financial institution or creditor may lend. The term net worth, on the other hand, refers to the amount of assets that an individual or a company owns minus the liabilities that they owe. When calculating the value of collateral, one of the things that lenders consider is the net worth of the borrower.2. According to the Gordon growth model, under which situation will a stock's price increase-The Gordon Growth Model, also known as the dividend discount model (DDM), is a method of estimating a stock's intrinsic value based on the assumption that future dividends will grow at a constant rate indefinitely. The formula for the Gordon growth model is P = D/(r-g), where P is the stock price, D is the dividend per share, r is the required rate of return, and g is the expected dividend growth rate.A stock's price will increase under the following situation, according to the Gordon growth model:If the expected dividend growth rate is greater than the required rate of return, the stock price will rise. In other words, the price of the stock will increase if the rate of return that investors expect to receive on the stock is lower than the rate at which the company's dividend is growing.

In this case, the stock is said to be undervalued and is considered a good investment.(option D).

for such more questions on  worth

https://brainly.com/question/25922327

#SPJ8

Students usually attend a vocational school for _____ years or less.
A.1 B.2 C.3 D.4

Answers

Answer:

2

Explanation:

Answer:

four

Explanation:

if u think bout it its four years and makes more sence and mroe realistic

Which economic indicator is most directly linked to cost of living?

Answers

The Consumer Price Index is the economic metric most closely associated with the cost of living for the ordinary person.

What is the Consumer Price Index?

The Consumer Price Index (CPI) is a statistical tool used to estimate the rate of inflation in the economy. It accomplishes this by keeping track of the costs of a variety of goods and services over a number of years to determine how those costs have changed over that time. Given that a person's cost of living is essentially the price at which they can purchase their needs and wants, the Consumer Price Index is the greatest economic indicator for displaying the cost of living of the ordinary person. These costs are displayed in the Consumer Price Index.

To know more about Consumer Price Index visit:      brainly.com/question/1889164

#SPJ4

Which might be the lesser of two evils- supporting the aztecs, whom you know as oppressors, or the fierce invaders, about whom you know almost nothing?

Answers

It is difficult to decide which might be the lesser of two evils without more information about the invaders. However, if one were to make a decision based on what is known, it is likely more just to support the Aztecs as they are a known entity and one can understand their methods and motivations.

On the one hand, the Aztecs are recognized as being oppressors who practiced human sacrifice and war. Helping them could lead to unintentionally supporting these harmful behaviors.

The strong invaders, on the other hand, who are unwelcome and unknown, would pose a bigger threat and could even result in additional subjugation or even the obliteration of the existing Aztec society.

For such more question on Aztecs:

https://brainly.com/question/15583265

#SPJ11

Which statement explains one way in which the transformation of india’s economy contradicts wallerstein’s world system theory?.

Answers

The statement that shows how India contradicts the theory is: Using a development strategy to avoid economic dependency,India develop their own industries and participate fully in the global economy.

What is the  wallerstein’s world system theory?

This is a theory that teaches that the world system is a social system that is made up of boundaries as well as rules.

According to the theory, there are conflicting forces that hold the system together and also tears it apart.

Read more on  wallerstein's theory here: https://brainly.com/question/22427141

SEARCH WHAT IT TAKES TO BE A GREAT LEADER!!!!!!!!!!!!!
Torres says that many of us “carry this image of this all-knowing superhero who stands and commands and protects his followers”. She also says this is somewhat outdated. Do you agree? Why or why not? Describe what image comes to mind for you when you think of a great leader.

Answers

Answer:

I agree, because I want to lead other and not to be a follower. I think that a leader is a protector, and leads others to the right direction.

Explanation:

I agree with Torres because I also want to be a leader not follower. A great leader is one who is kind, protective and humble.

What defines a great leader?

An effective leader knows what it will take to achieve their team's objectives and has a common vision that is in line with their fundamental beliefs.

They lead, manage, and encourage their teams to work imaginatively and self-assuredly towards that common goal. A leader gives their team members the tools they need to embrace their own individual leadership traits and act with passion and independence. Additionally, they encourage  and motivate employees to continue making long-term progress and showing enthusiasm for teaching their objectives.

Therefore, I agree with Torres sayings and a great leader should be protective and humble.

Learn more about a great leader here:

https://brainly.com/question/11414226

#SPJ3

Janelle owns a business within the hospitality and tourism industry and recently let an employee go because the employee’s lack of productivity was beginning to negatively impact the company’s profit margin. Provide a description of what this employee’s lack of productivity may have looked like and analyze potential ways that it could have impacted the profit margin. Feel free to fabricate or create a hypothetical situation.

Answers

The employee must have lacked good relationship skills with customers and clients, thereby leading to reduction in patronage.

How  poor communication and relations affect patronage

The employee that was let go was one that had difficulty getting the requests and the need of the Clients. She was sometimes rude to the customers as well.

The effect that this had on the business was massive due to the fact that the customers had to stop patronage for a while after they had laid series of complaints.

Hence the need to let the employee go so as to get a worker that is more productive and job ready for the position.

Learn more on the effects of poor communication here https://brainly.com/question/28168226

#SPJ1

Animeat is a company that sells food for exotic animals in the UAE. Business is going well but they predict they will have some cash flow problems five months from now. What type of finance do you recommend? Explain your recommendation

Answers

Answer:

Animeat should access a flexible line of credit.

Explanation:

While it is common knowledge that businesses including those that are profitable would at one time or another have cash flow problems, yet it is pertinent for business owners and managers to always plan ahead against lack or shortage of cash flow as such could lead to total collapse of the business or customers/suppliers loss.

With regard to the above scenario, I would suggest Animeat access a flexible line of credit like invoice finance,overdraft facilities or short term business loan etc, inorder to meet up with it's food supply when the time comes. This would give the business quick access to funds/cash hence cushion the effect of cash flow problem during the predicted time.

The most important source of finance is to find the one that suit the business need and in which interest payment will be seamless so that available cash will not be depleted.

A planned order cannot be changed as to quantity or finish date when it is being converted.
(a) True
(b) False

Answers

The statement is false as a planned order can be changed in terms of quantity or finish date during the conversion process into a production order.

During the conversion process of a planned order into a production order, it is possible to make changes to the quantity or finish date. This flexibility allows for adjustments based on more accurate production requirements, optimizing the use of resources and ensuring that production schedules align with the current needs of the organization.

The conversion order, which specifies the start and end dates as well as the quantity to be produced, serves as the basis for converting the planned order into a production order. It provides an opportunity to modify the planned order to better reflect the actual production needs.

In conclusion, the statement "A planned order cannot be changed as to quantity or finish date when it is being converted" is indeed false.

To know more about production visit:

https://brainly.com/question/30333196

#SPJ11

Process Impact of Self Driving Car
2. Organizational Feasibility of Self Driving Car


Subject: The norms and standard of software documentation

Major: Software Engineering

Answers

1. Process Impact of Self-Driving Car: Effects on transportation and mobility processes due to autonomous vehicles.

2. Organizational Feasibility of Self-Driving Car: Viability of integrating autonomous vehicles into existing organizational structures and operations.

Subject: The norms and standard of software documentation

Major: Software Engineering: Guidelines for documenting software systems to ensure clarity and maintainability.

Process Impact of Self-Driving Car: The process impact of self-driving cars refers to the changes in transportation planning, traffic management, and legal regulations that arise with the widespread adoption of autonomous vehicles, offering potential improvements in efficiency and safety.

Organizational Feasibility of Self-Driving Car: Organizational feasibility of self-driving cars assesses the readiness of businesses to incorporate autonomous vehicles into their operations, considering factors like technology capabilities, workforce readiness, financial implications, and necessary changes to existing processes.

Subject: The norms and standard of software documentation: In software engineering, norms and standards for software documentation provide guidelines for creating clear and maintainable documentation, including requirements documents, design documents, and user manuals, to facilitate effective communication, collaboration, and software quality throughout the development lifecycle.

Learn more about Organizational Feasibility here:

https://brainly.com/question/32947686

#SPJ4

During the mature partnership phase of leadership making, the roles are ______. A. scripted B. tested C. negotiated D. implied

Answers

During the mature partnership phase of leadership making, the roles are negotiated. In this phase, the individuals involved in the leadership dynamic have developed a deeper understanding of each other's strengths, capabilities, and working styles. They engage in open and collaborative discussions to define and clarify their roles within the partnership.

Negotiating roles in the mature partnership phase allows leaders to align their responsibilities and tasks based on their individual strengths and expertise. It involves discussing and reaching agreements on the specific areas of focus, decision-making authority, and overall contributions of each leader within the partnership.

By negotiating roles, leaders can establish clear expectations, reduce ambiguity, and promote effective collaboration and cooperation. It allows for a more efficient and harmonious working relationship where each leader can leverage their strengths to contribute to the partnership's success.

To know more about leadership refer here

https://brainly.com/question/32010814#

#SPJ11

90 + 150 is what
a 140
b 240
c 350
d150​

Answers

Answer:

B 240

Explanation:

the answer is letter B 240

When a product reaches the decline stage of the product life cycle, a firm has two choices. One choice involves product deletion, where a product is dropped from the firm's product line. Another less drastic choice is to retain the product in the product line, but to reduce marketing costs. When this option, called __________, is selected, advertising expenditures for the product are reduced and salespeople do not devote their efforts to selling the product.

Answers

Answer:

harvesting

Explanation:

In the case when the product reached the decline stage so the firm would have the two options. The one option contains that the product is dropped from the product line of the firm and the other one is to continue with the product in the product line. so the second option we called as harvesting where the advertising expenditure could be reduced in which the company could able to gain maximum profit at the declining stage for any sales left

Jim enjoys playing the lottery. This year Jim won $3,000 in scratch off tickets. He spent $500 purchasing the tickets. What amount must he include as income? TT T Arial . 3 (12pt) • TEE Path: P

Answers

Jim's lottery winnings total $3,000, thus he must include the entire sum in his income. For tax reasons, it makes no difference if he paid $500 on the tickets. The $3,000 is taxable in Jim's hands because, in the eyes of the tax authorities, it constitutes an increase in his overall income.

Unless expressly exempted by law, a sum that is included in your income is typically taxed. Any taxable income that you receive must be disclosed on your return and is subject to tax.

Nontaxable income may need to be reported on your tax return even if it is not taxable. Other Income is often taxable income that is typically thought of as unusual; this kind of income is reported.

Learn more about income visit: brainly.com/question/25745683

#SPJ4

Correct Question:

Jim enjoys playing the lottery. This year Jim won $3,000 in scratch off tickets. He spent $500 purchasing the tickets. What amount must he include as income?

Assume that the technology of refining crude oil into gasoline improves. What will happen in the market for gasoline?

Answers

Assume that the technology of refining crude oil into gasoline improves it will directly lead to increase in supply of gasoline in the market.

According to the Law of Demand, change in any factors of production leading to fall in the price of goods and services will cause more and more consumers demanding for the product. As a result, increasing demand will cause a rightward shift in the demand curve.

If the technology of refining crude oil improves to produce gasoline, it will lead to reduce the cost of production and the firm will manage to produce more quantities of gasoline with the same amount investment. Low production cost signifies fall in actual price and fall in price signifies rise in demand.

Change in prices of oils and natural gases are directly associated with the inflation and recession in the economies.

Learn more about Law of Demand: https://brainly.com/question/30703626

#SPJ4

They have fixed costs of £200 per month Each item's raw materials cost £50 The items sell for £150 each


What is the Break Even Point for the business?

Answers

Answer:

2 unit

Explanation:

The break-even point is that point at which a business makes no profit after settling all the necessary fixed cost for the period. It is the point preceding profit making at which costs are recovered

It is calculated by dividing the fixed costs with the sales revenue less the variable cost per unit of an item.

Workings

Fixed cost = 200

Selling price = 150

Variable cost = 50

Break even point = 200/(150-50)

=2 units

Any sales below this ends up in a loss as the fixed cost will not be fully recovered.

Other Questions
Calculate the total number of tiles needed to make the pathway with length of 14 metres and width of 1.6 metres. Please show detailed steps and explanarion. Tq Solve the equation. 28=x^{2}+3 x Y=-2/3times-3I need to see this in a graph please what happens to wave frequency when wave receptor moves and wave source are moving relative to one another The collection of sequences sampled from a particular environmental sample is called? Please help with homework.My question is:[tex](x+7)^{4}[/tex]Help ASAP! Please! :( Find the y intercept of the following equation. simplify your answer. Describe the events of anaphase two any function that contains a sequence of instructions to be executed by a pthread must take a parameter of type and return a value of type . ? ? 2. What task is not completed by all cells Multiply (5 + 4i)(3+ 2i) Many of the current agricultural techniques can have negative environmental effects. Briefly describe two of these environmental impacts, one that contributes directly to global warming, and another that is not related to increasing carbon emissions. For each, explain a strategy that can be implemented to mitigate the environmental impact. According to Native American beliefs, which objects have healing properties?A.crow feathersB.otter skinsC. palm nutsD.beaver teeth You receive an email from the Internal Revenue Service (IRS) demanding immediate payment of back taxes of which you were not aware. The email provides a website and a toll-free number where you can make payment. What action should you take? TRUE/FALSE. a larger down payment is needed for a 15-year fixed rate mortgage than for a 30-year fixed rate mortgage. ILL MARK U AS BRAINLIEST! wht did lenin suggest the communist party do to stalin Note sensory details Mann uses in paragraph 4 to describe lifein Patuxet at the end of the 16th century. What is the purpose of thesedetails? What impression of the community does this use of imagerycreate?Here is the paragraph cainas cookies purchases a used commercial oven on 1/1/14. the cost of the oven is 35,000. sales tax on the oven is 150. cost to install the oven is 1,000. transporting the oven to the bakery is 1,100. cleaning supplies purchased on 6/1/14 to clean the oven cost 100. new oven racks purchased for the oven cost 200 on 8/1/14. what is the acquisition cost of the oven? When an index makes a new high but the Advance / Decline Line does not, this is known as a: a.Bullish Divergence b.Confirmation c.Bearish Divergence d.None of the Above