Tuesday, May 26, 2020

Project-based Learning Essay Samples - an Outline

Project-based Learning Essay Samples - an Outline Project-based learning may be an effective method to engage students in the teaching procedure. The classroom education system signals that the practice of inculcating project-based system below the education produces a positive influence on the important thinking, engagement, and motivation of the students. Each teacher is accountable for implementing PBL when they want. In the event the teachers or the instructors aren't able to find the advantages generated from the project based learning model, it isn't even feasible for the administration and the students to execute it correctly and enthusiastically. Most significantly, the visual learners receive a visual image of their essay, with the major point, because they have articulated it, in large, bold letters. Lots of the lesson plans that require payment do provide sample pages, so it's possible to find a notion on how best to recreate it in your way. By way of example, stu dents could be provided a crucial question about cellular structure and finish a project around that question. The test also supplies a written test that evaluates a quick essay. Getting honest isn't a personality trait, it is a skill. There does not have to be a particular reason behind learning since learning for the interest of learning can in itself be a rewarding experience. Therefore lifelong learning and own expert development is vital. Making continuous learning a pure portion of work and life needs an intelligent approach. Working in an evolving area will guarantee that you're constantly learning and developing your skillset. Utilizing the very best thinking of key world civilizations, design the ideal civilization. Maintenance learning is completely essential. The Kilt Kit was created to be tossed around. They're all working on various elements of the project at the very same moment. It Based Learning is a great way to get students started. Where to Find Project-based Learning Essay Samples Sure, the very first week you ask an employee for their learnings they might not have a lot of to say. If you're in first year and are thinking about studying abroad for a single year or in industry, now's a great time to begin researching. One of the absolute most cost-effective tactics to encourage lifelong learning among your employees is to just take an interest. For most modern workers, it'll be a collection of projects that mark their career instead of years of service to a certain organization. It's possible to take the on-line course or take advantage of the literature and avail maximum resources. If you'd like to change a module for second term, now's the opportunity to do it. My ethos appeal for project-based learning is that, every time that I hear that we need to do a project, I have enhanced motivation to have the job done so as to receive a fantastic grade. As a way to frame project work, you must determine just what it is which you want students to know and do as a consequence of completing the undertaking. Definitions of Project-based Learning Essay Samples Or perhaps you're doing whatever you call project based learning, but you need a nagging feeling that you may not be doing it quite perfect. Your ability to broaden your mind and devote yourself to lifelong learning is the secret to breaking any suc cess barriers that could be in front of you. Everyone likes to feel as though they are making decisions about what is going on in their life. It was so hard I was trembling and crying at the very same moment. An essential part of lifelong learning is the totally free exchange of thoughts and viewpoints among older learners. Projects can last so long as they will need to and can cover broad range of topics and subject areas. Furthermore, the educational programs of the company which are made in accordance with these solutions concentrate on equipping the organizational members with all the required knowledge and expertise to foster self-confidence, liability and the capacity to navigate themselves in the states of tension and ambiguity. The War Against Project-based Learning Essay Samples Schools particularly support youthful small business people. With lifelong learning, the goals might not be so clear-cut. There are lots of well-designed projects that assist in providing clear steps for achieving goals. So naturally, learning falls in the shadows of work targets. But What About Project-based Learning Essay Samples? Reading example essays works exactly the same way! Knowing the topic of your essay allows you to focus your efforts. If at all possible, choose a subject you're interested in, because this will make writing the essay a lot simpler. Structuring Your Essay A critical part of learning how to compose essays is to understand the value of structure. Project-based Learning Essay Samples - the Story Project-based learning engages students, letting them ask the questions, develop a plan of action, and produce the content a component of their lives as opposed to something that's happening on the periphery. Therefore, there's some value of questioning in education and it is essential that learners get to comprehend why they are needed to analyze the info they receive from the environment through questioning but not to accept everything dur ing its face value. By way of example, students could determine the demand for their school to conserve money and, through project-based learning, research and determine a solution for this issue. In PBL, they focus on a complex question or problem, then answer the question or solve the problem through a collaborative process of investigation over an extended period of time. Learning information you are able to utilize in your ordinary life is crucial to getting a continuous desire to more advance your education. Get in contact with us right away to find the very best writing and rephrasing help that you require for your academic and company writings. Even when you have never heard about all of the research showing the efficacy of project-based learning, it is not hard to work out that it's a much more engaging approach to learn than through traditional techniques. You can do research and apply the materials in books or on the internet. If you're unable to take your students off-campus to participate in some real-life geocaching, you could always create your own geocaching treasure hunt in their opinion. Our students came up with methods to secure more teens to arrive at the museum. When the students become engaged, they're more likely to create positive outcomes in the classroom like giving teachers back time which may be used for encouragement to be able to solve real troubles. On the flip side, older students need comfortable chairs and big work surfaces.

Friday, May 15, 2020

Dorian Gray And Dr Faustus Literary Analysis - 1278 Words

Final Essay Dorian Gray and Dr Faustus By Mohammad Hussain Starting with greed and temptation, then with a sense of immortality, and ending with destruction of one s morals and soul. In the novel, The Picture of Dorian Gray, by Oscar Wilde, the main character trades his soul for what he desires most, beauty and eternal youth. He ends up dying after living a tortuous life because of the damage he has to his soul. Similarly, in Dr. Faustus, a play by Christopher Marlowe, a doctor sells his soul to the devil in order to obtain powers. They both die regretting the life that they choose to live. A common theme in the two pieces of writing is that giving into temptation and greed will ultimately cause one s downfall. In The Picture†¦show more content†¦He says that he will give his soul if his portrait will bare his signs of aging and sin. He would give up his soul; all that is good in him, just to obtain his desires. Similarly, in the play Doctor Faustus, the main character gives into his own greed and temptation. Faustus, a very scholarly man, has heard about the power and fame that magic has provided others. He thinks about how great it would be to have powers and what he would do with them. He contemplates all the things that these magical powers will produce. He imagines piling up wealth from the four corners of the world, reshaping the map of Europe, and obtaining complete knowledge about the universe. He is arrogant and is very confident. â€Å"FAUSTUS O, what a world of profit and delight, of power, of honor and omnipotence, Is promised to the studious artisan! All things that move between the quiet poles Shall be at my command. Emperors and kings Are but obeyed in their several provinces, but his dominion that exceeds in this Stretcheth as far as doth the mind of man. A sound magician is a demigod.† (1.1.52-59) This temptation and greed to have all this power makes him give his soul to the devil in order to obtain what he most desires. Like Dorian Gray, Dr. Faustus has others helping to tempt him. Dr. Faustus has both the bad angel and Mephastophilis convincing him to turn away from God and to the devil so he can never live in want again.

Wednesday, May 6, 2020

The Production Possibilities Frontier - 1083 Words

1. A reduction in trade barriers has two effects on the economy. The production possibilities frontier will move outward, and the economy will move closer to the production possibilities frontier. Both outcomes are related. Freer trade creates more markets for the country for its goods and services. This allows companies to produce more, but it does not directly change the production capacity of the nation. Thus, the economy moves closer to the production possibilities frontier (Rittenberg Tregarthen, 2009). The reason that the production possibilities frontier also moves owes to the theory of comparative advantage. Freer trade allows the country to focus production on those goods and services in which it has comparative advantage. Thus, the economys production becomes more efficient. Given that the factor resources (people, capital) have not changed, an increase in efficiency will push the production possibilities frontier outward. This is because the total capacity is going to be higher. Note that there is a difference between producing the same things more efficiently, and producing goods that are more efficient. The total capacity of the economy is changed when the mix of product and services is changed, marking a shift in the curve to go along with moving production closer to the curve. In addition, trade encourages technological transfer. Firms in each country learn from one another, and the transfer of knowledge and technology is one way that this occurs.Show MoreRelatedProduction Possibility Frontier ( Ppf ) Essay952 Words   |  4 Pages1. Production Possibility Frontier (PPF) is a graph that shows the potential combinations of goods that an economy is able to produce given available technology and factors of production. ïÆ'Ëœ Its slope is negative, shape is concave or bowed, points inside are inefficient, a point on the PPF are efficient and attainable, point above are unattainable and also require economic growth. ïÆ'Ëœ Economic growth is achieved by increasing the economics’ growth, ability to produce. 2. Opportunity cost is theRead MoreSynopsis Of A Production Possibility Frontier Essay2644 Words   |  11 PagesSubmission Date: 02-08-2014 ANSWERS 1) A- A production possibility frontier (PPF) is a curve or a state line which shows the Combinations Of two or more goods and services that can be produced at the one time by Using all of Resources efficiently of the available factor (Geoff Riley,2012). Graphically bounding the production set for fixed input quantities, the PPF curve shows the Maximum possible production level of one commodity for any given production level of the Other, given the existing stateRead MoreMicroeconomy Homework1744 Words   |  7 Pagesboth countries D) good Y is the same for both countries Production Possibilities Frontier Questions 16 to 18 refer to the figure below 16) Point C on the production possibilities frontier in the above figure illustrates A) a point that achieves production efficiency B) a combination of goods and services that cannot be produced efficiently C) a point that achieves greater production efficiency than point A and B D) a production point that underutilizes resources 17) In the above figureRead MoreOpportunity Cost750 Words   |  3 Pagesconsidered opportunity costs. Now lets look at Opportunity Cost from the point of production. Opportunity costs may be assessed in the decision-making process of production. If the workers on a farm can produce either one million pounds of wheat or two million pounds of barley, then the opportunity cost of producing one pound of wheat is the two pounds of barley forgone (assuming the production possibilities frontier is linear). Firms would make rational decisions by weighing the sacrifices involvedRead MoreProduction Possibilities Frontier - American And Japanese Workers Essay1381 Words   |  6 PagesProduction Possibilities Frontier – American and Japanese Workers America and Japan have both been major importers and exporters of goods in the global economy for many years. In an example below, a production possibilities frontier, which is described by N. Gregory Mankiw a Professor of Economics at Harvard University and Author of Principles of Macroeconomics as â€Å"a graph that shows the combinations of output that the economy can possibly produce given the available factors of production and theRead MoreUsing The Production Possibilities Frontiers For Women And Men Provided1283 Words   |  6 Pagesâ€Æ' Name: Instructors Name: Course: Date Due: Question 1 Using the production possibilities frontiers for WOMEN and MEN provided below, explain which group has a comparative advantage over which type of Goods. Men earn and continue to earn higher incomes than women and thus have a comparative advantage over women. Women have a comparative advantage over men on Childcare and can be justified by their specialization in household chores. Not only does the scientific reasoningRead MoreQuestions On Business Economics And The Production Possibilities Frontier As A Result Of Workers Moving From Their Domestic Countries1837 Words   |  8 PagesNAME STUDENT ID MANPREET SINGH K150361 DEVINDER SINGH K140882 EXECUTIVE SUMMARY The report deals with issues that arise in the production possibilities frontier as a result of workers moving from their domestic countries to foreign countries for better work opportunities. Major focus of this report is on change in PPF curve due to emigration and how production is being affected due to it. The main issues discussed in the report are how change in technology or resources mediate PPF curve outwardRead MoreInternal Auditor Essay1103 Words   |  5 Pagesspent at university including all fees * b) the benefit gained from having a university degree c) dollar value of all alternatives d) the next best alternative of the money spent Q4 Which of the following is NOT a factor of production? a) land b) labour * c) a financial asset d) capital Q5 An economic model indicates that a rise in income will result in consumers purchasing fewer fast food meals, ceteris paribus. â€Å"Ceteris paribus† means Read MoreQuestions On Problems And Applications1473 Words   |  6 Pagesand explain a production possibilities frontier for an economy that produces milk and cookies. What happens to this frontier if disease kills half of the economy s cows? Image Since cows are not being used to make cookies, than cookies can still be produced in this economy and would not change if half the cows died. But milk production would be affected. 7. Use the production possibilities frontier to describe the idea of efficiency. The production possibilities frontier shows the efficientRead MoreAssignment 11688 Words   |  7 Pagesdisease. invest more money in health research. Table 1 You own a pizza shop called Pizzas Us. Currently you are paying your cooks an hourly wage of $20. You sell a medium pizza for $10 a pie. By hiring more cooks, you can increase your pizza production as shown in the following table. 4. a. b. c. d. 5. a. b. c. d. Refer to Table 1. If you operate one hour every day what is the marginal cost of the 3rd cook? 10$ 20$ 40$ 60$ Refer to Table 1. How many cooks should you hire to maximize your net benefit

Tuesday, May 5, 2020

Threats to Audit Independence

Question: Discuss about theThreats to Audit Independence. Answer: Introduction Auditing is one of the most important exercises to a business organization as it is one of the factors determining prosperity and growth of the firm. Audit independence is one of the guidelines which should be present for perfect audits which is reliable to the client firm. Audit independence therefore results into reliable audits which can determine the development of a given firm (Ye, Carson and Simnett 2011). Audit independence on the other hand is vulnerable and can be influenced by various factors from within the audit firm or from the client firm. From various situations given in the case study one can deduce the following threats to the audit independence. Threats to Audit Independence Intimidation Intimidation is a way of embarrassing an individual or giving a person conditions which failure to meet he or she is likely to be embarrassed .As uncovered by the case, the relationship of the CJ audit firm top official to offer non audit services based on intimidation, the request by the fundamental body of the customer affiliation (LTH) which requires the review firm scramble toward give a discussion in light of a honest to goodness worry for the union will be invalid permitting the CJ to perform uncompromised study without conditions (Stewart and Subramaniam 2010). One of the top officials of CJ auditing firm is going through a lot of pressure from the client firm demanding that he should offer to give a speech about the company in an organized event. The client is even threatening that in case he fails to give the speech for the company then their contract will be terminated. From the keen analysis of the situation the manager is likely to give the speech to avoid embarrassment a s well as to secure their contract. Self-Intrigue Hazard This kind of audit hazard occurs in a condition where a controller is likely going to be exchanged off by individual interests. For this circumstance, customer firm is thinking about to take the analysts from CJ examining relationship to a 14 day occasion in Greek Isles dealing with every ones costs and expenses (Blay 2015). In such a condition the association won't be sensible to the investigating relationship since the demand of endowments may prompt amazing looking. In such conditions where the head of audit gathering has been given token, they tend to lead overviews affiliation budgetary records with a fundamental measure of self vitality covering wrecks. For this circumstance since the association of the audit gathering is presumably going to be exchanged off by the token unmistakably the delayed consequences of the survey will in like manner be haggled as they will react in light of self interest. Request or Trust Dangers This sort of danger comes in when experts are being over-influenced by the properties of their customers' and additionally the affiliation identity along these lines bowing up discernibly ridiculously, making it hard to intrigue the customer. Obviously, evaluators of a given firm likewise of validation may grow pointlessly confide in the connection delineations thusly, inadequately comprehensive in their survey testing (Christopher, Sarens and Leung 2009). This is clear from fourth condition the examination with Annette who recognizes that there will be no much overview on the devotion records in setting of nature and trust. Having worked in the LTH books of records earlier her autonomy of the review can be overseen in the technique for trust and shared trademark or nature. Execution of Non-Review Exercises The survey aggregate pioneer is under weight from the client firm to give a talk in light of a legitimate concern for the association. This results into an audit self-governance threat which is known as threatening danger. According to the important dialog in the condition one, the CJ survey firm director is compelled by the client firm to give a talk of which failure to do all things considered will come to fruition into end of the understanding among CJ and LTH (Beeler and Hunton 2012). In such cases in light of the threatening and disgrace, the audit gathering is most likely going to play out the non survey association which my deal the audit self-rule. Remembering the true objective to secure the assertion the audit gathering will study with energy provoking distorts in the surveys. Safeguards to the Identified Audit Independence Threats These are various guidelines which should be taken into considerations in order to secure audit independence for quality audit services. They can be set from within or outside the audit firm such as guidelines and ethics which govern audit exercise (Ashbaugh, LaFond and Mayhew 2013). An audit firm can also set various ways to cover their independence in order to provide reliable services. The safeguards below are some of the guidelines which can help CJ as an audit firm maintains their audit independence. Restriction by Audit Guidelines and Ethics Auditing practice is guided by various rules and survey ethics. It is in this way basic for CJ as an audit firm to work inside the specific rules in order to be free from the forces which are most likely going to deal their practices. The association should decay the free trip which has been offered to the primary two specialist of CJ Company in perspective of the audit rules (Goodwin and Yeo 2011). With the impression of the survey principles and flexibility the gathering should have the ability to play out their commitments as required and cover any coercion that may be inside the cash related records. The manager of CJ is moreover prepared to decay the non survey errand being compelled on him by the client firm. Restricting CJ from Offering Non-Audit Services One of the main threats affecting audit independence is performance of non-audit services. The audit independence is at risk when the audit firm performs non audit services to the client firm as these results into familiarity as well as making the audit firm to be part of the client firm and may give compromised audit reviews (Craswell, Stokes and Laughton 2012). It is therefore import for the management of CJ audit firm to stand firm by the rules and ethics not to offer non-audit services in order not to compromise their independence and provide quality audits. Changing of Auditors During Every Audit As appeared by conditions three and four, both Michael and Annette are apparently going to be traded off in setting of trust and shared trademark. Unmistakably the two have been ordinary to the customer firm and are not sensible to play out a survey on the budgetary records of a relative association. Annette predicts that not she will perform giant diagram on the devotion budgetary books of records in light of past review where as Michael trusts the father who drives the money related gathering (Sharma and Sidhu 2011). Consider turn is accordingly the best guarantee to guarantee overview adaptability. For this condition both the two evaluators who are apparently going to traded off by the review independence hazards ought to be supplanted or taken to another firm. Since some of the CJ team members are likely o be compromised bases on the fact that they have experience with the client firm, the CJ audit team management should therefore use different auditors during the exercise since Michael and Annette are likely to cover fraud (Sharma and Sidhu 2011). Both Michael and Annette no longer have their audit independence based on the familiarity among other threats. When an auditors independence has been compromised by various threats it is therefore advisable for the audit firm to use a different team of auditor for an exercise in order to provide non compromised audits to the client firm. Business Risks Business risks are various factors which results into a company of a firm receiving profits lower than the projected profit margin (Dyllick and Muff 2016). These factors can be from within the firm or without the firm. From the study given the most business risks likely to be experienced by the audit firm includes maintenance and management risks as discussed below. Maintenance Risks The client firm in the case study two operates a lot of machines which they purchase and sell to their clients. The company motor is best services to the client as one may deduce from the case thereby performing a lot of maintenance at the firm and to various products sold to the clients (Dyllick and Muff 2016).The affiliation also serves a more prominent market with more clients organized in remote parts of the market. In such conditions the affiliation needs to utilize more costs on transport with a specific extreme goal to achieve their clients. They also experience the abhorrent effects of transportation costs giving systems for upkeeps mechanics in supplant repair reasonably sold thing (Batkovsky, Batkovsky and Klochkov 2016). The profit margin from the company operations based on the explanation is likely to reduce or be below the projected profit as maintenances requires money from the gross sales in order to be successful and meet the clients needs. Management Risks The season of accreditation is client intrigue fulfillment happening into affiliation getting an astounding measure of support expenses. Thusly, the contraption occurs into operation dangers where Mining supplies LTD (MSL) necessities to pay for additional charges to the operations of the mechanics performing such structures for upkeeps (Parkinson and Bamford 2016). Being that the greater part of the clients are remotely found, the collusion needs to cover for the long parcel transportation costs for the mechanics, pay for the charging of their relationship on an anticipated rate in setting of the time, cover for every one of the parts supplanted and in like way the solace and conventional costs of the master. Audit Risk Inherent Risks This is one of the audit risks which occur as a result of fraud at the financial report level. For this condition, inherent risk is the particular overview danger that might be assessed in light of the business risks identified above experienced by Mining supplies LTD (MSL) as a firm (Arthur, Endrawes and Ho 2017). Amidst the change of the review encourage beginning at now showed up above and ace ought to graph trademark hazard as one of the dangers at the money related edification outlined at the budgetary report level (Qin 2014). The review audit ought to in this manner relate the examination to different records changes and unmistakable exchange classes amidst the certification point. Trademark dangers may happen thusly of operation dangers and transportation chance in that the cost of upkeep and transportation might be misquoted by the supervisor during maintenance, heads, drivers even the mechanics (Abdi, Rasoulishemirani and Amiri 2014). The association experts responsible for the upkeep may hint an inspiration than the real cost working out of course into fundamental threats. At the maintenance point the report may be affected fraud as supervisors and contractors may misquote prices thus inherent risks. Accounts Inclined to Impact by 2015 Reviews Payable Records From the given case study the company deals in a lot of transactions which involve payments. It is evident from the case that the company purchases various goods from various firms in the thus mostly involved with purchases (Abdi, Rasoulishemirani and Amiri 2014). It is also involve in hiring of contracting mechanics that performs operations on assembling of the machines, maintenance and repair thus effect on the wage and salary accounts. In such circumstances where operational gathering is too much wide there is likelihood of deceptions inside the remuneration and wage accounts. Since the business dangers saw all around identify with the payable records, the analyst ought to thusly be sincere that the payable records at the cash related articulation levels are undoubtedly going to be powerless to twofold dealings and curve (Abdi, Rasoulishemirani and Amiri 2014). This is clear in that most by a wide edge of the payable records require likenesses with a more raised measure of estimat ions as an unlimited piece of the operations identifying with support are continuers. At the level of exchange class affirmation and what's ceaselessly the record level, the dangers might be found in the payable records including: buys record and wage and compensation accounts. The purchases record is most likely going to be impacted in the midst of the 2015 audit since a vast bit of the association operations incorporate purchasing offer of things (Qin 2014). Occasionally that might be deception generally informs regarding distortions which are most likely going to be recognized in the midst of the survey. Pay and wage account prone to be impacted since the association given in the relevant examination works with a few scope of workers including contracted mechanics are constantly in charge of all operations of the organization. In most cases, fraud majorly occurs on the accounts which are occasionally involved in the transaction like wage and salary accounts as well as purchases accounts therefore resulting into these accounts being affected during the 2015 audits. References Abdi, M., Rasoulishemirani, R. and Amiri, M., 2014. The Study on Risk-based VAT Audit. Iranian National Tax Administration (INTA), 22(23), pp.0-0. Arthur, N., Endrawes, M. and Ho, S., 2017. Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects. Australian Accounting Review. Ashbaugh, H., LaFond, R. and Mayhew, B.W., 2013. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review, 78(3), pp.611-639. Batkovsky, A.M., Batkovsky, M.A. and Klochkov, V.V., 2016. Implementation Risks in Investment Projects on Boosting High-Tech Business Production Capacity: Analysis and Management. Journal of Applied Economic Sciences. Romania: European Research Centre of Managerial Studies in Business Administration, 11(6), p.44. Beeler, J.D. and Hunton, J.E., 2012. Contingent economic rents: Insidious threats to audit independence. In Advances in Accounting Behavioral Research (pp. 21-50). Emerald Group Publishing Limited. Blay, A.D., 2015. Independence threats, litigation risk, and the auditor's decision process. Christopher, J., Sarens, G. and Leung, P., 2009. A critical analysis of the independence of the internal audit function: evidence from Australia. Accounting, Auditing Accountability Journal, 22(2), pp.200-220. Craswell, A., Stokes, D.J. and Laughton, J., 2012. Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), pp.253-275. Dyllick, T. and Muff, K., 2016. Clarifying the meaning of sustainable business: Introducing a typology from business-as-usual to true business sustainability. Organization Environment, 29(2), pp.156-174. Goodwin, J. and Yeo, T.Y., 2011. Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of Auditing, 5(2), pp.107-125. Parkinson, H.J. and Bamford, G., 2016, April. The potential for using big data analytics to predict safety risks by analyzing rail accidents. In 3rd International Conference on Railway Technology: Research, Development and Maintenance, Cagliari, Sardinia, Italy (pp. 5-8). Qin, B.Z., 2014. Study on the Financial Audit Risk Prevention Based on Data Mining Technology. In Applied Mechanics and Materials (Vol. 608, pp. 351-354). Trans Tech Publications. Sadgrove, K., 2016. The complete guide to business risk management. Routledge. Sharma, D.S. and Sidhu, J., 2011. Professionalism vs Commercialism: The Association Between Non?Audit Services (NAS) and Audit Independence. Journal of Business Finance Accounting, 28(5?6), pp.563-594. Stewart, J. and Subramaniam, N., 2010. Internal audit independence and objectivity: emerging research opportunities. Managerial auditing journal, 25(4), pp.328-360. Ye, P., Carson, E. and Simnett, R., 2011. Threats to auditor independence: The impact of relationship and economic bonds. Auditing: A Journal of Practice Theory, 30(1), pp.121-148.