Thursday, May 28, 2020

Speech Presentation Total Quality Management And Six Sigma - 275 Words

Speech Presentation Total Quality Management And Six Sigma (Speech Presentation Sample) Content: Total Quality Management (TQM) and Six Sigma ApproachesAuthors Name:Affiliate Institution:Briefly Discuss Total Quality Management and Six Sigma ApproachesTotal quality management (TQM) is approach is that demand that every staff needs to maintain an improved standards of work and the organizational systems that the various business process are required to meet. Therefore, TQM approaches quality from the point of conforming to the internal systems that have been developed by the firm. It is focused in maintaining the quality standards that are in place and making procedural improvements on specified quality. On the other hand, the Six Sigma is a process improvement that is seeking a continuous quality improvements. The main goal is of this approach is the focus perfecting processes and seeks to eliminate defects as much as possible (Jimnez-Jimnez et al. 2015). Therefore, Six Sigma is viewing quality as the approach of continuous improvements and eliminating defects wi thin the process.The key elements of these approaches are tied town to the fact that they all focus on improving product quality. In the case of TQM, its key elements include ethics and integrity, trust, training, teamwork, leadership, and communication. These elements are critical in holding together the organizational quality standards together. On the other side, the key elements of Six Sigma include customers, the processes and the employees. The customers define the nature and the level of quality that is required and its reliability. The process also define the quality perspective from the customers point of view. Finally, the employee also are being provided with the opportunities to provide the customers with quality services and satisfy the customers needs.Six Sigma is mainly preferred mainly in processes such as, sales, marketing, research developm...

Saturday, May 16, 2020

Who Is Criminologist Dr. Gary Kleck

Gary Kleck (born March 2, 1951) was not a supporter of gun rights or gun owners’ causes, but came to be one of their biggest advocates through his work as a criminologist. When gun rights supporters make their case against gun control in term papers, op-ed newspaper columns, internet message board posts, and emails to friends and colleagues, they often include numbers to support their argument that is the result of studies conducted by Dr. Kleck. Fast Facts: Gary Kleck Known For: Gun violence statisticianBorn: March 2, 1951 in Lombard IllinoisParents: William and Joyce KleckEducation: Bachelor of Arts (1973), Masters Degree (1975), Ph.D. (1979); all in Sociology from the University of Illinois in UrbanaPublished Works:  Point Blank: Guns and Violence in America, Targeting Guns: Firearms and Their Control, The Great American Gun Debate: Essays on Firearms and Violence, and Armed: New Perspectives on Gun ControlAwards and Honors:  1993 Winner of the Michael J. Hindelang Award of the American Society of Criminology Criminologist Kleck has spent his entire career at Florida State University’s School of Criminology, beginning as an instructor and eventually becoming a professor at the College of Criminology and Criminal Justice in 1991. That same year, he authored his first book, Point Blank: Guns and Violence in America. He won the American Society of Criminology’s Michael J. Hindelang award in 1993 for the book. In 1997, he authored Targeting Guns: Firearms and Their Control.  The same year, he joined Don B. Kates to publish The Great American Gun Debate: Essays on Firearms and Violence. In 2001, Kleck and Kates teamed up again for Armed: New Perspectives on Gun Control. Kleck’s first submission to a peer-reviewed journal on the subject of gun control was in 1979, when he penned an article on capital punishment, gun ownership, and homicide for the American Journal of Sociology. Since then, he has written more than 24 articles for various journals on guns and gun control. He has also published countless newspaper articles and position papers throughout of his career. An Unlikely Source Supporting Gun Ownership Ask the average gun owner which of America’s major political parties is most likely to support gun control and gun bans, and the overwhelming answer will be Democrats. Therefore, if someone unfamiliar with Kleck’s research reviewed only the titles of his work and compared them with his political ideology, they might expect him to support gun control. In Targeting Guns, Kleck revealed his membership in several liberal organizations, including the American Civil Liberties Union, Amnesty International, and Democrats 2000. He is registered as an active Democrat and has contributed financially to the campaigns of Democrat political candidates. He is not a member of the National Rifle Association or any other pro-gun organization. However, Klecks studies on guns and their use in self-defense proved to be one of the most damaging arguments against gun control even as the movement peaked in American politics. Kleck's Survey Findings Kleck surveyed 2,000 households across the nation, then extrapolated the data to reach his findings. In the process, he managed to shatter previous survey claims. He found that guns are used far more often for self-defense than they are used to commit crimes.For every use of a gun to commit a crime, there are three to four cases of guns used in self-defense.Assault and robbery rates are lower when victims are armed with a gun.A gun is used in self-defense to protect its owner from crime 2.5 million times per year, an average of once every 13 seconds.15% of gun defenders interviewed believed that someone would have died if they had not been armed. If true, that’s an average of one life saved due to firearm self-defense every 1.3 minutes.In nearly 75% of cases, the victim did not know their attacker(s).In nearly 50% of cases, victims faced at least two attackers, and in nearly 25%, there were three or more attackers.25% of incidents of self-defense occurred away from the home. Kleck’s Legacy Kleck’s National Self-Defense Survey findings provided strong arguments for concealed carry laws and keeping guns in the home for defensive purposes. It also provided a counterargument to surveys claiming that keeping firearms for self-defense was inadvisable because they posed dangers to gun owners and their families.​ Marvin Wolfgang, a noted criminologist who favored a ban on all firearms, even for law enforcement officers, said that Klecks survey was nearly foolproof: â€Å"What troubles me is the article by Gary Kleck and Marc Gertz. The reason I am troubled is that they have provided an almost clear-cut case of methodologically sound research in support of something I have theoretically opposed for years, namely, the use of a gun in defense against a criminal perpetrator†¦I do not like their conclusions that having a gun can be useful, but I cannot fault their methodology.†

Wednesday, May 6, 2020

Hinduism, Buddhism, Jainism, and Sikhism - 1904 Words

Hinduism, Buddhism, Jainism, and Sikhism Simon Osorio Stanbridge College HUM 1020 (ITT/ITS) Daniel Else March 25, 2013 Assignment #1 Hinduism, Buddhism Jainism, and Sikhism are all Eastern religions with similar philosophical beliefs. In Hinduism you embrace a great diversity of different beliefs, a fact that can be easy confusing to western religions which are accustomed to creeds, confessions, and carefully-worded beliefs of statements. In Hinduism you can believe a wide variety of things about God, and the universe. There are some beliefs common to nearly all forms of Hinduism that can be shown, and these common beliefs are generally regarded as boundaries outside which they are considered to be heresy or non-Hindu religion. The†¦show more content†¦Prajua basically is the discernment, insight, wisdom, enlightenment that one achieves once a Buddhist mind is pure and calm. All that practice Buddhism also are aware of the four noble truths, Dukkha, Samudaya, Niodah, and Magga. These truths simply state suffering exists, recognition that there is a cause for suffering, there is an end to suffering and in order to end suffering, you must follow the Eightfold Path. The first path consists of Samma ditthi, the right understanding of the Four Noble Truths. The second path is Sammas sankappa, the right thinking and following of the right path in life. The third path is called Samma vaca and this is the right speech meaning no lying, criticism, condemning, gossiping, or the use of harsh language. Samma kammanta is the fourth path which says the right conduct by following the Five Precepts. Samma ajiva which states the right livelihood to support yourself without harming others. Samma vayama is the right effect to promote good thoughts and conquer evil thoughts. Samma sati is the right mindfulness that one becomes aware of your body, mind and feelings. The eigh th path would be Samma Samadhi which states the right concentration that one can meditate to achieve a higher state of consciousness. Jainism is another religion of India, it has very close relations with other main religions of India like Hinduism and Buddhism. ItShow MoreRelatedTypes Of Indian Religions : Indian Religion916 Words   |  4 Pagesknown Indian religion is Hinduism. However, there are other religions, which no one has heard of such as, Sikhism, Jainism and Buddhism. Most people assume that just because your Indian you have to be Hindu but that’s not necessarily true. Although, these religions come from the same Indian culture they have different views and beliefs. For instance, Sikhism is the newest Indian religion. The religion was created back in 1500 A.D. The founder’s name was Guru Nanak Dev Ji. Sikhism religion follows theRead MoreEssay on Indian Culture1467 Words   |  6 Pagesthat started in India. The two most well known religions are Hinduism and Buddhism. The other religions include Jainism and Sikhism, while Christianity and Islam are also practiced in India. The graph below shows the dispersion of religion in India14: Your browser may not support display of this image. The majority of people in India are Hindus as they make up 80.5% of the population, whereas Islam is in second with 13.4%. Hinduism is considered to be one of the oldest religions and the onlyRead MoreIs India A Country Of Ethnic Religious And Linguistic Pluralism Par Excellence?1364 Words   |  6 Pagesreligions in India, Vedism and Hinduism could be considered the beginning of religious diversity in the subcontinent. Although Hinduism is regarded as the oldest religion in the world, Vedism is the oldest stratum of religious activity in India. It takes its name from the collections of sacred texts known as the Vedas. The Rigveda, known as the earliest text of the collection, is composed of 1,028 hymns and 10,600 verses in Sanskrit. The vedic religion evolved into Hinduism later on which is a federationsRead Moreworld view chart writing assignment Eddie Lundy Essay1707 Words   |  7 Pagesits own way and they find representation in various forms like demons and angels in Christianity and Devas and Danavas in Hinduism. But the concept of good and evil has always been there and in old times people considered everything that made them unhappy evil - even diseases - and everything that made them happy good. Evil and good are considered to be interdependent in Hinduism. When one exists the other will also exist or evil also exists in the shadows of good or that evil is necessary. The existenceRead MoreIndia Is A Western Country Near Asia1457 Words   |  6 Pagescountry while sailing the Indian Ocean. From there, the country flourished into a nation. India has four native religions: Hinduism, Buddhism, Jainism, and Sikhism all originated in India, and have now become prominent religions all over the globe. These religions each have different kinds of music associated with the ceremonies and traditions connected to the culture. Hinduism for example has music called, bhajans, and this music is essential to the followers of this religion. Bhajans is music thatRead MoreEastern Religion Philosophy of Care1740 Words   |  7 Pagesfree of suffering, according to Buddhism). The Eastern religions and philosophies all give varying accounts of karma, samsara, moksha, and nirvana.This paper will examine Sikhism, Buddhism, and Hinduism, analyze their belief systems, and show how they compare and contrast with one another and with Christianity. Sikhism Sikhism was founded at the beginning of the 16th century in Punjab by Guru Nanak. His philosophy was similar to that of Hinduism, Buddhism, and Jainism. Nanak observed the way in whichRead MoreClassification of Religions1509 Words   |  7 Pagesfollowing six beliefs: Angels, the Holy Books of Islam, Prophets, Judgment Day, Predestination and The Sharia. 2) INDIAN RELIGIONS: Indian religion is a classification for beliefs that began in the Indian subcontinent; namely Hinduism, Jainism, Buddhism and Sikhism. These beliefs are furthermore classified as Eastern religions. Although Indian beliefs are attached through the annals of India, they constitute a broad variety of devout groups and Indian beliefs are not confined to the Indian subcontinentRead MoreThe Evolution Of The Human Body996 Words   |  4 Pagesconsists of various religions with a brief explanation of what their beliefs are. The site includes seven different religions, including: Buddhism, Christianity, Hinduism, Islam, Jainism, Judaism, and Sikhism. During the history course, students have learned about majority of these religions, which are Buddhism, Christianity, Hinduism, Islam, and Judaism. Jainism and Sikhism were not thoroughly covered from what students have learned over the semester. This website is not only descriptions about religionsRead MoreHinduism : A Major Religious And Cultu ral Tradition Of South Asia1677 Words   |  7 Pagessubcontinent, Hinduism is the world s third largest religion and the oldest living religion, ranging from 2500 BCE to present. Hinduism referred to as, â€Å"A major religious and cultural tradition of South Asia, which developed from the Vedic religion.† Many people have searched for any documentation or evidence of the founder of Hinduism only to conclude  that Hinduism was a collection of several paths of wisdom and reasoning rather than a specific founder. For this reason, Hinduism has been open toRead MoreComparative Religions Encyclopedia Of The Jewish People1277 Words   |  6 Pagesword for god. Allah is the only god of the Islamic religion. Allah has no gender, and allah is used as respected and dignity, and believe allah is the only god. The islamic people believe that he is the sustainer, healer, and protector. B. Buddhism: Buddhism is as spiritual faith that traditional focuses on own personal spiritual development. This faith strongly believes on the concept of karma and teaches about it from the youngest age. Baha’I: Baha’I is one of the youngest of worlds major religions

Tuesday, May 5, 2020

Compliance Standards Assurance and Audit †Free Samples to Students

Question: Discuss about the Compliance Standards Assurance and Audit. Answer: Introduction: Scientific procedures to the financial report data of DIPL can help in building up the arrangement of review. This arrangement of review can be thought to be a specific rule that should be taken after at the season of undertaking the review. Specifically, this helps the auditor in keeping up expenses of review at a sensible level and helps with turning away misconstruing with the customer base. Systematic way to deal with the financial statements of the firm DIPL alludes to the procedure of dispersal of the data from the financial announcement of the firm. This procedure of assessment can be done by using an assortment of components. Be that as it may, by utilizing a scientific approach of breaking down financial statements, distinctive accountants and also financial experts can interpret data keeping in mind the end goal to help in landing at indispensable business choices. Explanatory approach of regular measuring helps in breaking down the financial revelations to a typical reference point. This thusly helps in contrasting the financial articulations as far as various timeframe or else as far as various organizations. Auditors can think about the diverse line of things said in the financial report, check their method for revealing. For instance, the method for enlisting things, for example, net resources or else net liabilities alongside proprietors' value in the financial revealing of the firm and the look at the deviation from the typical. Benchmarking that is viewed as a systematic method can be used for dissecting review design. Difference of genuine financial announcement from the benchmark helps in perceiving the deviation and helps with examining the reason for the recognized change to decide the underlying driver. Likewise, proportion examination can be considered as a proper logical approach that can be utilized for contrasting financial revelations and surveying design of review. Clarification of the way the outcomes impact arranging choices for the review The consequences of the arranging choices for the review arranging is essentially affected by the aftereffects of the investigative approach received for scattering data from the financial articulations. For instance, results of the proportion investigation to be specific, current proportion of the firm DIPL are ascertained to be 1.42 of every 2013, 1.46 of every 2014 and 1.5 out of 2015. Once more, productivity proportion that is the overall revenue ascertained to be 0.068 of every 2013, 0.60 of every 2014 and 0.06 of every 2015. This productivity proportion can uncover the state of the net wage earned by the firm when contrasted with the net offers of the firm DIPL (Duncan and Whittington 2014). Be that as it may, this also can help the auditor to comprehend whether costs are low or else high and whether the administration of the firm has the necessity to abridge spending plan and in the meantime exhausts of the firm. The ideal or else horrible changes in the proportion can be utilized as a factor of reference for appraisal/review of the soundness of the financial wellbeing and general financial state of the firm DIPL. Once more, for example, the utilization of dissolvability proportion figured to be 0.62 out of 2013, 0.44 out of 2014 and 0.21 of every 2015 aides in comprehension the alluring and in addition undesirable patterns in the financial state of the firm. Correspondingly, correlation of the proportion over the three year time frame can help in understanding whether the general stream of financial of the partnership is sufficiently sufficient to meet both the short and also long haul liabilities of the enterprise DIPL. The auditors can comprehend the relative position of the firm finished the three year time frame and dissect the factor that prompted the undesirable or else negative state of the partnership (Nalewaik and Mills 2016). Distinguishing proof of inalienable risk factors that emerge from nature of business operations of DIPL Accordingly, there are a few critical factors in evaluating that includes rate of material misquotes in the financial declarations of a particular concern. In any case, it can be therefore verify that there are diverse types of precise alongside unsystematic risks that mirror the path towards financial misquotes in the financial announcements of companies. In any case, the identified dangers may potentially be because of both financial and also non-financial variables that in the end can turn away a particular company for mirroring a valid and reasonable perspective of appropriate financial revelations. All things considered, an evaluator may maybe think that its requesting to distinguish certain risks. William Jret al. (2016) opines that recognized dangers may well be connected to various dangers related to exclusion alongside dangers of assorted blunders that is inconceivable for a particular clerk. Fundamentally, this can be viewed as the innate risk that may emerge from nature of business operations of DIPL. As indicated by the given research, it can be therefore verified that there are various exchanges that are especially discarded by the accountants generally the administration of the partnership DIPL. In any case, this can consecutively coordinate lead towards irregularities especially attributable to the incapable arranging of basically the advertising alongside deals exercises. Besides, assessment of the financial affirmations of the firm additionally uncovers the way that the firm has neglected to finish the favored benefit level from the income from deals (Hayes2014). Especially, this may be because of the administration disappointment of the firm in recognizable proof of particular prerequisites and resulting modification of the functionalities of the organization. In this way, it can be thus presumed that the business association has neglected to break down various smaller scales and additionally large scale financial aspects that may maybe be in presence as financial, politica l alongside social components. This is consequently reflected in the poor deals figure of the firm and prompted various inborn dangers (Arenset al. 2016). Aside from this, the specialists of the firm DIPL have additionally heightened the general innate dangers. Because of absence of experience and capability of workers in the organization, the inborn dangers of the partnership have raised considerably. This is on account of achievement of a particular business concern relies upon the competency of the individuals from the staff. The non-capable workforces can upgrade the characteristic dangers since they will undoubtedly confer mix ups for example, the blunders of prohibition that further leads the path towards the misquoted financial declarations (DeFond and Zhang 2014) Once more, other critical aspects that contribute towards the inalienable dangers can be classified into various areas particularly, natural alongside outer features, material misquotes in past periods alongside misrepresented activities. Distinctive ecological aspects that direct the route towards natural risk contains quick adjustments in which there may be issues related to valuation of stock, hardened rivalry in the non specific market alongside lack of satisfactory capital (Knechel and Salterio 2016). In addition, the organization additionally attempt material misquotes that may maybe coordinate towards intrinsic risk in the forthcoming time frame. Assessment of the present instance of DIPL mirrors the way that the complexities and also challenges engaged with the procedure of progression of CEO likewise includes inborn risk. Basically, progression of CEO can be thought to appear as something else and the hopefuls are to a great degree individual (Louwerset al. 2015). Notwithstanding, there are a few risks that are inborn during the time spent progression of CEO, nature of strategy of determination together effortlessly of change as process is taken care of. Along these lines, beginning of the procedure without consenting to the system, starting the procedure late, insufficient inclusion of the CEO and flight of applicants leaving the organization may potentially prompt natural risks. Investigation of the given case uncovers that the procedure of usage of the novel IT framework created certain issues. DIPL did insufficient number of staff to deal with the procedure of execution and establishment and do the compromise and in addition testing basically before the new game plan preceding the finish of the year. In this manner, this prompted the material misquote attributable to innate components that is fundamentally mistake or else exclusion in a particular financial assertion (Eilifsenet al. 2013). Moreover, the recording of the financial receipts by the fund experts of the organization may maybe prompt inalienable risks if not appropriately dealt with. The individuals from the staff need to take after an appropriate succession with the goal that records receivables are legitimately enrolled and debt claims record should be appropriately kept up. Moreover, the bank compromise additionally should be legitimately recorded consequently (Cannon and Bedard 2016). Once more, enrolling the income produced from the digital book, assessing republication of course readings if required in the up and coming period can prompt various natural dangers because of many-sided quality associated with the procedure. In addition, procedure of valuation of various crude material stocks at especially normal cost was not reasonable since the present cost of paper was impressively over the normal cost. Risk and way it may influence the risk of material misquote in the financial report The recognized inalienable risks can be considered as the helplessness of a specific attestation in relationship to material misquote. Over the top weight on representatives and administration: - Excessive workload on individuals from the staff of the partnership prompts poor accounting. This prompts certain ascribes in particular affinity to experience income issues, poor working results alongside poor liquidity (Barton and Bruder 2014). Risks of blunders or else off base distortion: - There remains unwavering quality and complexity inferable from dangers of mistakes and in addition deception at the same time. Uprightness of the whole administration: - Management of DIPL basically needs imperative trustworthiness and from there on they are likewise anticipated that would be set up for notoriety misfortune in the whole business group (Beasley 2015). Uncommon weight on administration: - Sometimes it happens that there exists a motivation for administration that prompts misstatement in the financial declarations (Barton and Bruder 2014). Nature of element business: - DIPL additionally prompts development to major financial alongside aggressive conditions. Once more, these features may influence the general inalienable danger of business substance for investigating review arranging structure in a compelling way (Beasley 2015). Identification and clarification of two key misrepresentation risk factors identifying with errors emerging from fake financial revealing ID and also clarification of misrepresentation risk identified with material error As misrepresentation risk prompts impressive misfortunes of benefits inferable from extortion. The disappointment of the workforce inferable from over the top workload of the representatives can incite them to include in extortion. Furthermore, desires from various speculators to report particular financial results or especially by administration to achieve particular execution targets prompts high misrepresentation risk. There likewise stays solid weight to proclaim particular financial results in an offer to turn away producing the assurances. The real misrepresentation risks that may happen attributable to the operations of the firm DIPL incorporate workforce takes part in false activities because of more elevated amount of disappointment of representatives. The given contextual investigation on the operations of DIPL notices that there stays colossal weight from especially the board to gain a novel bookkeeping framework. This over the top weight on the representatives to complete the procedure of establishment of the updated IT framework for bookkeeping may prompt extortion. This infers the workers may take part in false exercises and handle the method of compromise in a disgraceful way and along these lines material misquote. The contextual investigation additionally represents that the inappropriate treatment of the procedure of execution of the usage of the data innovation for the bookkeeping framework prompted despicable allotment of specific exchanges around the finish of the year. This thusly may prompt misfortune because of material misquote and misrepresentation risk. Another misrepresentation risk that may happen incorporates the risks of financial detailing extortion. When there is intemperate desire from outside lenders to proclaim particular financial declarations or else from administration to meet particular execution targets or else to meet certain objectives to fit the bill for procuring obligation, there stays high danger of dishonorable financial declarations. The announcement of financial position of the organization DIPL demonstrates that the income of the organization has expanded over the period 2013 to 2015. What's more, the gross benefit and additionally the net benefit have likewise expanded. Moreover, the present resources and aggregate resources of the enterprise DIPL has likewise heightened. Notwithstanding, the contextual analysis uncovers that amid the year 2015, the organization has procured an advance adding up to 7.5 million especially from BDO Finance. Other than this, the contextual analysis likewise mirrors the way that this specific credit has a particular advance assertion that requires DIPL to keep up a present a present proportion of around 1.5 alongside an obligation value of roughly lower than 1. This demonstrates this prerequisite may pressurize the organization to keep up the financial proportion so they can obtain the credit. Thusly, this may prompt false activities and prompt inappropriate impression of financial position. Basically, disappointment of the organization to keep up the unequivocal benchmarks can again make the organization non-qualified to get fund from BDO Finance. Clarification of the way the risk factors distinguished As indicated by the given case, it can be thusly expressed that procedure of valuation of various crude material stock at especially normal cost was not appropriate since the present cost of paper was impressively over the normal cost. Danger of distinguishing deceitful activities associated with usage of the better IT framework can be completed by observing distinctive exercises at various stages. The danger of financial revealing can be recognized via completing assessment of financial proclamations by auditors, observing control instruments now and again. Reference List Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016.Auditing and assurance services. Pearson. Barton, H. and Bruder, N., 2014.A guide to local environmental auditing. Routledge. Beasley, M.S., 2015.Auditing cases: An interactive learning approach. Prentice Hall. Cannon, N. and Bedard, J.C., 2016. Auditing challenging fair value measurements: Evidence from the field.The Accounting Review. DeFond, M. and Zhang, J., 2014. A review of archival auditing research.Journal of Accounting and Economics,58(2), pp.275-326. Duncan, B. and Whittington, M., 2014, September. Compliance with standards, assurance and audit: Does this equal security?. InProceedings of the 7th International Conference on Security of Information and Networks(p. 77). ACM. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Knechel, W.R. and Salterio, S.E., 2016.Auditing: Assurance and risk. Taylor Francis. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2015.Auditing assurance services. McGraw-Hill Education. Nalewaik, A. and Mills, A., 2016.Project Performance Review: Capturing the Value of Audit, Oversight, and Compliance for Project Success. CRC Press. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education.