Accenture can apply artificial intelligence to help this client enable users to customize the website to meet their requirements
In comparison to the intelligence exhibited via way of means of animals and humans, synthetic intelligence (AI) refers back to the perception, synthesis, and inference of records finished via way of means of computers. Speech recognition, laptop vision, language translation, and different enter mappings are some examples of jobs in which that is done.
Since its established order as a area of observe in 1956, synthetic intelligence has long gone thru a couple of levels of optimism, disappointment, and investment loss, observed via way of means of progressive strategies, achievements, and clean financing. The several subfields of AI observe are targeted on unique targets and using sure techniques.
To know more about Artificial intelligence here-
https://brainly.com/question/23824028
#SPJ4
What are the 4 main ethical concerns that researchers face?
Anonymity, confidentiality, informed permission, and the potential effects of the researchers on the participants and vice versa are a few of these.
What Exactly Are Ethical Issues?When a particular action, scenario, or judgment conflicts with the moral standards of a society, there is an ethical problem. Since any of their actions could be questioned in terms of ethics, both people and companies could be implicated in these disputes.
What are fundamental morals?The phrase "basic ethical principles" refers to those overarching conclusions that act as a foundational rationale for the numerous specific ethical guidelines and assessments of human behavior.
To know more about Ethical Issues visit:
https://brainly.com/question/29966699
#SPJ4
Cash discounts usually include provisions to modify the ______ of a sale.
Cash discounts usually include provisions to modify the net terms of a sale.
Cash discounts are often used to encourage customers to pay their invoices more quickly. These discounts are usually offered as a percentage of the invoice amount and are typically taken if payment is made within a certain period of time, such as 10 days or 30 days.
Cash discounts can be used to modify the net terms of a sale, as they effectively reduce the total amount that the customer is required to pay. This can be beneficial for businesses that need to manage their cash flow and want to encourage timely payment from their customers. However, it is important for businesses to carefully consider the terms of their cash discounts, as offering discounts can also reduce the overall revenue received from the sale.
Read more about cash discounts on:
https://brainly.com/question/15407093
#SPJ4
Which Company Has The Most Efficient SG&Amp;A / Sales Ratio? Select: 1Save Answer Chester Andrews Digby Baldwin
The company which has the most efficient SG & A/ Sales Ratio is option A. Chester.
What is a SG & A/ Sales Ratio?SG&A (Selling, General, and Administrative expenses) is a concept used in the context of accounting to refer to the expenses that a company incurs in the course of running its business. These expenses may include things like salaries for non-sales staff, rent for office space, marketing and advertising expenses, and other miscellaneous expenses.
The SG&A/sales ratio is a financial metric that represents the proportion of a company's sales revenue that is consumed by SG&A expenses. It is calculated by dividing the total SG&A expenses for a given period by the company's total sales revenue for that period. This ratio is often used by investors and analysts to assess a company's efficiency and profitability.
Therefore, the correct answer is as given above
learn more about SG&A/sales ratio: https://brainly.com/question/17276669
#SPJ1
Answer: The company that has the most efficient SG & A/ Sales Ratio is choice A, Chester.
Explanation: Took the test
how much cash is paid to acquire inventory during year 2021? 2. how much cash is paid for operating expenses (excluding depreciation) during year 2021? hint: examine prepaid expenses and wages payable.
Adjusting accounts payable (AP) from the balance sheet and cost of goods sold (COGS) from the income statement for inventory movements are used to calculate the cash paid to suppliers for purchases related to inventory.
What is the formula for inventory?The cost of goods sold (COGS) is the first step in determining the starting inventory. Then, add the worth of the latest consummation stock and afterward deduct the cash spent on new stock buys. The formula is purchases minus (COGS plus ending inventory).
How is inventory credit calculated?By dividing the average amount of inventory you have in stock over a given time period by the cost of goods sold, this ratio can be calculated. Better is the ratio that is higher. If your ratio is high, you have a high turnover rate and do not regularly have surplus inventory on hand.
To learn more about COGS here:
https://brainly.com/question/28075703
#SPJ4
Which of the following assets would be categorized as current assets on a firm's balance sheet?
a. Accounts receivable
b. Treasury bills
c. Cash
The following assets would be categorized as current assets on a firm's balance sheet a. Accounts receivable b. Treasury bills c. Cash
An asset is a resource with economic value that an individual, corporation, or country owns or controls with the expectation that it will provide a future benefit. Assets are reported on a company's balance sheet. They're classified as current, fixed, financial, and intangible
Assets include tangible goods like machinery, real estate, raw materials, and inventories as well as intangible items like intellectual property rights, royalties, and other patents.
Hence, all 3 options are correct .
To know more about assets here
https://brainly.com/question/28392298
#SPJ4
ancestia corp. has sales of $913,400, costs of goods sold of $579,300, inventory of $63,000, and accounts receivable of $78,900. how many days, on average, does it take the firm to sell its inventory assuming that all sales are on credit?
On an average, the firm will take 39.694, approximately 40 days to sell its inventory assuming that all sales are on credit.
The typical amount of time a company retains its inventory before it is sold is called days in inventory.
Divide the cost of average inventory by the cost of items sold, then multiply the result by the time period, which is typically 365 days, to determine days in inventory.
A company's efficiency can be determined by calculating the days' value of inventory.
Inventory days=( Inventory / Cost of Good Sold)*365
= (63,000/579,300)*365
=39.694 approximately 40 days.
Therefore, the days in inventory is 40 days.
To learn more about inventory days refer here
https://brainly.com/question/15346191#
#SPJ4
3. How technology and innovation influence culture (Connect, Perform)Use your knowledge of innovation to select the term that best completes each sentence.The first mobile phone is an example of .Use your knowledge of innovation to select the term that best fits each scenario or description.When smart phones first came out, companies tried to identify what apps they could create to combine with them to enable new things like compasses, maps, and mobile ticket purchasing. What type of innovation do these apps represent?An incremental innovationA systems innovationA radical innovationChoose the answer that best completes each sentence.Because workgroups develop their own , intranets build a common cultural foundation that can help unify employees in different units and locations around common company values.
According to the following questions were:
The first mobile phone is an example of a radical innovation.The type of innovation that represents is a systems innovation. The correct option is (B).Because workgroups develop their own , intranets build a common cultural foundation that can help unify employees in different units and locations around common company values. The suitable word is subcultures.A significant finding that changes or develops an entire industry is viewed as an radical innovation. Corporate examination or innovative work, which every now and again happens in labs, is the easiest methodology for customary companies to encourage advancement.
A framework development introduces parts in original ways to deliver new functionalities, for example, combining cell phones with compasses and different elements. Likewise with cellphones, revolutionary advancement is a huge improvement that changes or totally fosters an industry.
Individuals a comparable in an association conditions, characters, or occupation obligations will generally mix around their own translations of the predominant corporate culture.
Know more on radical innovation - https://brainly.com/question/29870396
#SPJ4
Are there 3 or 4 types of AI?
There are several ongoing scientific discoveries and technological advancements, the majority of which fall into the four categories of reactive machines, limited memory, theory of mind, and self-aware AI.
What is a brief definition of artificial intelligence?
In order to simulate how the human mind makes decisions and solves problems, artificial intelligence uses computers and other devices.
What does artificial look like?
Created by people (as opposed to natural) and made with human talent synthetic flowers impersonation; simulation fake vanilla flavoring is a ruse.
Lacking spontaneity or naturalness; manufactured; feigned: an artificial smile. Affected, stilted, and full of affectation: artificial speech; artificial manners.
Learn more about Artificial Intelligence
brainly.com/question/23824028
#SPJ4
What is the purpose of the code of conduct codes of practice standards of practice and policy frameworks that Organisations use?
Code of conduct, codes of practice, standards of practice, and policy frameworks are all tools used by organizations to ensure that their employees act in an ethical and professional manner.
Code of conduct provides the basis for ethical behavior, such as defining acceptable and unacceptable behavior, and establishing a set of guidelines for employees to follow.Codes of practice are documents that provide specific procedures or guidelines for employees to follow when completing a particular type of task or job. Standards of practice are documents that outline the minimum requirements for completing a specific job or task. Policy frameworks are documents that define the rules, regulations, and procedures that govern the organization’s operations.
To know more about Code of conduct, visit:
https://brainly.com/question/12990307?referrer=searchResults
#SPJ4
Which of the following is one of the data visualization tools * 1 point?
The top tools for data visualization are Chartist. js, FusionCharts, Tableau, Grafana, ChartBlocks, Datawrapper, Infogram, and D3. js are some examples of charting software. The best tools are simple to use, support massive data sets, and provide a range of display methods.
What do you mean by data visualization?The graphic display of information and data is known as data visualization. By leveraging visual elements such charts, graphs, or maps, data visualization tools provide an easy way to notice & analyze trends, outliers, or patterns in data. The graphic depiction of data and information is the focus of the interdisciplinary topic of data and information visualization. When interacting with large amounts of data or information, such as a time series, it is especially effective.
Why is data visualization used?Data visualization is the activity of placing information into a visual framework, such as a map or graph, to make data simpler for the human brain to understand and draw conclusions from. Data visualization's primary objective is to make it simpler to spot patterns, trends, and outliers in huge data sets.
To know more about Data Visualization visit:
https://brainly.com/question/14467658
#SPJ4
How are subsidies similar to tariffs both are types of taxes both aim to lower the price of domestic goods?
Producing those things is less expensive thanks to subsidies than it is for export. Because of this, domestic prices are reduced. Tariffs and subsidies both increase the cost of imported items in comparison to native goods, which lowers imports.
Which is preferable, subsidies or tariffs?Abstract. In the absence of distortions or policy objectives directly related to trade, it is a well-established tenet of trade theory that subsidies are preferable to tariffs for attaining any economic or non-economic aim.
How do governments profit from tariffs and subsidies?In this situation, a government may decide to directly subsidize the industry in question or impose a tariff on competitive imports. By increasing the domestic price of imports, a tariff would also enable the output price of the protected industry to increase to the same level.
To know more about price of domestic goods visit:-
https://brainly.com/question/29053834
#SPJ4
Money is the least liquid asset.
a. True
b. False
The answer is false. This is so because asset consumer demand has a significant impact on finished goods sales. If there is little demand for the product.
The inventory supply will grow and won't be turned into cash right away. An asset is more liquid if it is simpler to turn it into cash. And the most liquid asset is often thought to be cash. A bank transfer or ATM withdrawal can be used to swiftly and simply access the cash in a bank account or credit union account. The least liquid type of account is a certificate of deposit (CD).
To learn more about asset, click here.
https://brainly.com/question/14404094
#SPJ4
you are the salesforce admin for a us-based company with a satellite office in berlin. the berlin office does not currently use salesforce, but is scheduled to begin within the next few months. in order for the berlin office to be effective, they will need to view salesforce in german and enter currency amounts in euros. the us office must be able to report all opportunities in us dollar amounts. a static conversion rate between usd and eur is acceptable for launch. what do you need to consider for this implementation?
Traveling internationally, it is fundamental to realize the unfamiliar cash conversion standard of the country you are visiting to comprehend how much your cash is worth abroad.
Assume that the EUR/USD swapping scale is 1.20 and you might want to change over $100 U.S. dollars into euros. Basically, partition the $100 by 1.20. The outcome is the number of euros: 83.33.
Dated trade rates are utilized for open doors, opportunity items, opportunity item plans, crusade opportunity fields, opportunity parts, and reports connected with these articles and fields.
As a general rule, I try not to trade cash in Europe; it's a major sham. By and large, at a bank, you lose around 8% when you change dollars to euros or another unfamiliar money. At the point when you utilize an air terminal cash trade corner, for example, Forex or Travelex, the hit can be all around as much as 15%.
To learn more about EUR/USD here
https://brainly.com/question/14855159
#SPJ4
Aaron realizes he has a budget deficit of roughly $175 at the end of two months in a row. Which of these options makes the most financial sense for him to fix his problem?
answer choices
Cancel his cable TV subscription and go out to dinner three fewer times each month with friends
Start paying just the minimum monthly payment on his student loan and credit card debt, instead of the extra he's been contributing
Contribute $100 less to savings each month and $75 less to his retirement fund
Sell his current car and get a less expensive vehicle
5. Multiple-choice
Answer:
Cancel his cable TV subscription and go out to dinner three fewer times each month with friends
Explanation:
Hi, The Seasonal Product Team needs a vendor who can quickly adjust to changes in product demand. The Planning Team has sent over a table comparing how the four available vendors have been performing. Can you identify which vendor to recommend? Thank you, Nadia Loomis Task Rank order the vendors, keeping the Seasonal Product Team's needs in mind. Quantity Shipped Shipped On Time Flexibility Customer Issues Rank Vendor 1 K O 2 P O O o 个 3 D 个 4 O Low Amount Moderate Amount High Amount 1 Increasing 10% Decreasing 10%
The seasonal product team is searching for a vendor who can swiftly adapt to variations in customer demand; in other words, we need a vendor who is flexible with a high percentage of on-time deliveries and a good amount of quantity supplied with the fewest customer concerns. The correct option is Vendor V.
What do you mean by the Seasonal Product Team?
A seasonal product is one that is not accessible at specific times of the year or one that is always available but has regular variations in its availability and price due to the season or time of the year.
The main goal of the seasonal team is to guarantee that products are available when needed and in the appropriate quantities.
To accomplish this, the vendor must have the following qualities:
Flexibility to adjust to changes in product demand.Fewer customer issues.Above average shipping ratings. The ability to ship the products on schedule.Therefore, the seasonal product team is searching for a vendor who can swiftly adapt to variations in customer demand; in other words, we need a vendor who is flexible with a high percentage of on-time deliveries and a good amount of quantity supplied with the fewest customer concerns. The correct option is Vendor V.
To know more about the Seasonal Product Team, visit:
https://brainly.com/question/25946259
#SPJ4
B2B e-marketing has been shown to:
Select one:
A. create price increases in the distribution component of the marketing mix.
B. make it possible for marketers to find new markets and customers.
C. lag behind B2C transactions in terms of volume and revenue generation.
D. increase purchasing costs by nearly 25 percent.
B2B e-marketing has been shown to make it possible for marketers to find new markets and customers. The correct option is (B).
What do you mean by the B2B e-marketing?Marketing of goods or services to other businesses and organisations is referred to as "business-to-business" marketing. It differs significantly from B2C marketing, which is focused on customers, in a number of important ways.
The goal of B2B marketing is to increase brand awareness among other businesses, sell them on the benefits of your good or service, and turn them into clients.
Electronic commerce (e-commerce) that is "business-to-business" (B2B) involves the exchange of goods, services, or information between businesses rather than between businesses and customers (B2C).
Therefore, B2B e-marketing has been shown to make it possible for marketers to find new markets and customers.
To know more about the B2B e-marketing, visit:
https://brainly.com/question/15506646
#SPJ4
Why does a nation benefit from trade?
Trade contributes to international efficiency. When a u . s . a . opens up to trade, capital and labor shift toward industries in which they are used greater efficiently. Societies derive a higher degree of financial welfare.
Why do international locations advantage from trade?Trade will increase competition and lowers world prices, which provides advantages to shoppers by using elevating the buying energy of their personal income, and leads a rise in purchaser surplus. Trade additionally breaks down home monopolies, which face opposition from more environment friendly foreign firms.
Economies always gain from alternate due to the fact by specialization in manufacturing and trade, each international locations revel in larger output and the benefits of efficient allocation of resources. But specializing in production of a unique correct reallocates the resources from the production of different items and vanishes these sectors.
Learn more about Trade contributes to global efficiency here:
https://brainly.com/question/17727564#SPJ4What is it called when a business is closed?
When a business is closed; it is called out of business.
If a company or business closes permanently, we can say that the business goes or is put out of business. When company or business is closed or is no longer working or following out its services or business, it is known as a business closure.
What is a business closure?Business closure is a term which means a business has completed the formal legal process of withdrawal, dissolution or cancellation with the secretary of state.
It usually happens due to business failure. Common reasons noted for business failure such as: lack of experience, bad management, not enough capital, minus growth, wrong location, misuse of funds, etc.
Learn more about closure at: https://brainly.com/question/14987958
#SPJ4
What happens in a recession depression?
Production suffers during a recession as a result of the increased cost of raw materials, and manufacturing activity declines. An overall fall in economic activity brought on by declining company activity.
Due to the weak demand, businesses frequently cut back on their employees in an effort to save costs. Job losses will occur, which will also have an impact on consumer expenditure.
Because fewer individuals have money to spend, retail sales often fall off during a recession. Retail sales declines can have a big impact on the economy. Businesses may have to lay off staff to reduce costs, and some may even have to close.
In a downturn, salaries typically stagnate or even decrease as businesses cut hours or staff. Income disparity may also worsen as a result of the fact that the richest people usually experience recessions less severely than middle- or lower-class people.
Learn more about recession here
https://brainly.com/question/17001440
#SPJ4
apps llc enters into a contract with birk, the chief executive officer of corporate sales inc., to create an app for the firm. to fulfill the contract, apps hires dave as a student intern. with respect to the app contract, dave is a. a promisor. b. an incidental beneficiary. c. an intended beneficiary. d. a promisee.
The best choice is B. Apps employs Dave like a student worker to carry out the contract. Dave serves as an accidental beneficiary under the app contract.
What does the term "beneficiary" mean?A beneficiary is the person or entity who you formally designate to receive the benefits of your financial products. When you have insurance, their policy will pay that sum as a death benefit. The entire amount of your assets kept in investment or retirement accounts is that.
The beneficiary is the owner, right?You are in charge of the funds as the account owner, and you have the discretion to add, change, or remove beneficiaries. Whilst account holder is still alive, beneficiaries really had no ownership or legal claim to the money in the account.
To know more about beneficiary visit:
https://brainly.com/question/20317437
#SPJ4
What are three benefits of being a free-trade zone?
Zones may offer some or all of the advantages listed below:
Duty-free status.duty postponementInverted tariff or duty reductionReduced Merchandise Processing Fee (MPF).Logistical simplification.Avoiding quotas.How does a free trade area appear?Foreign-Trade Zones (FTZs), which are under the supervision of U.S. Customs and Border Protection (CBP), are frequently perceived as being outside of CBP area when they are activated. They are located in or close to CBP ports of entry and are the American version of what are known as free-trade zones abroad.
The hubs for free-trade zones are large seaports, international airports, and international borders—regions with a number of geographic advantages for trade. A few examples include Los Angeles, New York City, Copenhagen, Stockholm, Copenhagen, Singapore, Colón, Panama, Hong Kong, and Stockholm.
What benefits do free trade zones have to offer?You may be able to save a lot of money by using an FTZ to delay, reduce, or even eliminate customs duties on your goods. Only after your products are sold locally and depart the FTZ do customs taxes become required. When a commodity is reimported, no duties are due.
Learn more about free-trade zones: https://brainly.com/question/14456844
#SPJ4
What is life like as a stock broker?
Life as a stock broker can be both rewarding and challenging. Stock brokers are responsible for helping clients buy and sell securities, such as stocks, bonds, and mutual funds. They may work for a financial firm or as independent contractors, and often have to meet sales goals or quotas.
A career as a stockbroker can be financially lucrative, as they often earn commission on the trades they execute for clients. However, it can also be a high-pressure job, as stock brokers must be able to perform well under pressure and work long hours. They must also stay up to date with financial news and market trends and be able to explain complex financial concepts to clients.
Overall, life as a stock broker can be rewarding for those who are interested in finance and enjoy working with people, but it can also be stressful and require a significant time commitment.
Learn more about the stock broker at
https://brainly.com/question/19426950?referrer=searchResults
#SPJ4
Which resource management task enables resource coordination throughout the Incident FEMA?
One resource management task that enables resource coordination throughout an incident, as recommended by the Federal Emergency Management Agency (FEMA), is resource tracking.
Resource tracking involves monitoring the availability and deployment of resources, such as personnel, equipment, and supplies, during an incident. This can help to ensure that the right resources are in the right place at the right time and that there are no gaps or overlaps in coverage.
Resource tracking can be performed manually, using tools such as spreadsheets or paper-based logs, or it can be automated using specialized software or online platforms.
Resource tracking is an important part of incident management, as it helps to ensure that resources are being used effectively and efficiently to support the goals of the incident response.
Learn more about resource management at
https://brainly.com/question/12416426?referrer=searchResults
#SPJ4
Which one is a popular tool used in Agile software development TCS Mcq?
One of the most widely used solutions for tracking projects and issues in Jira Software. User stories, epics, and bug tracking benefit most from it.
The primary users of this Agile development platform are development teams, not necessarily other business divisions. Jira is used by most clients, therefore people have learned to like it.
Another software used in Agile is GitHub. Developers can collaborate with one another and host code and program versions on this Microsoft platform. Since GitHub is an open-source platform, anyone can make enhancements and use it for free. The source code and version history of users are hosted by GitHub using Git.
Learn more about GitHub here brainly.com/question/30029701
#SPJ4
what key element of hr is related to the process of putting together various elements to form a job, including organizational and individual worker requirements, as well as considerations of health, safety, and ergonomics?
The process of assembling several components into a job, involving both organizational and worker requirements, is referred to as job design.
What are some examples of job design?Job design seeks to customize each employee's job responsibilities in order to enhance their productivity and motivation. For instance, the job description might outline how employees can develop professionally while being employed by the company in order to inspire them.
What makes job design crucial?In several ways, work environment can promote organization inside a corporation. One method is that it establishes a transparent and efficient communication across the entire organization. To arrange responsibilities, managers explicitly identify tasks and group them into logical work units.
To know more about job design visit:
https://brainly.com/question/29034937
#SPJ4
Why does Amazon deliver so late?
Amazon delivers late due to a variety of factors. These may include high demand for products, increased order volume, and limited warehouse space and personnel.
Additionally, delays in transit due to weather, traffic, and other unforeseen circumstances can lead to late deliveries. Amazon also prioritizes orders with faster shipping options, which can lead to delays in delivery times for customers who have chosen slower shipping. Furthermore, Amazon relies heavily on third-party shipping companies to deliver its products, and delays due to these carriers can be a factor in late deliveries. Finally, Amazon is constantly innovating and improving its delivery services and systems, which can cause temporary delays in delivery.
To know more about Amazon refer to the link brainly.com/question/30086406
#SPJ4
Lyle deposited a check for $75.26. he’ll use the check register to record his transaction. what will be his new balance?
Using the check register to record his transaction his new balance will be $896.44
In writing, all check payments' payment dates, check numbers, payment sums, and payee names are recorded in a check register. Since it is used to identify the specific payments that are included in a check run, the report is an essential part of the accounts payable process.
The register presents information in check number sequence. It can also be feasible to arrange the report by the supplier's name to determine the quantity and frequency of payments made to particular suppliers.
To learn more about check register refer here:
https://brainly.com/question/4156903
#SPJ4
What are the 3 axes that cross at the center of your vehicle's gravity?
The 3 axes that cross at the cen-ter of your vehicle's gravity are longitudinal, lateral and vertical. The cen-ter of gra-vity of a vehicle is that po-int. aro-und which all weight is evenly bal-anced.
These three axes, refer-red to as longitudinal, late-ral and vertical, are each perpendicular to the others and inter-sect at the air-craft centre of gra-vity.
Motion aro-und the longit-udinal axis, the lateral axis and the vert-ical axis are refer-red to as roll, pitch and yaw respect-ively. The primary fli-ght control surface for the control-ling roll is the ailerons, for pitch the ele-vator and for yaw, the rud-der.
To know more about vehicle's gravity click below:
brainly.com/question/14088447
#SPJ4
What is the most common type of loan used to purchase real property?
Answer:
Explanation:
Fixed-rate mortgage or conventional home loans
About 90% of home buyers choose a 30-year fixed-rate loan, making it the most popular mortgage type in the country.
suppose congress passed legislation providing states with funds to build roads and bridges. it also instituted tax cuts. which of these shifts aggregate demand right? a. only the increased funding for states b. only the tax cuts c. both the increased funding for states and the tax cuts d. neither the increased funding for states nor the tax cuts
c. both the increased funding for states and the tax cuts shifts aggregate demand.
The aggregate demand/supply model demonstrates how total supply and total demand interact at the macroeconomic level as well as what factors affect total supply or total demand for the economy.
As the components of aggregate demand—consumption spending, investment expenditure, government spending, and spending on exports minus imports—increase, the aggregate demand curve, or AD curve, moves to the right. With the decline of these components, the AD curve will turn back to the left.
Different individual decisions, such as those brought on by changes in consumer or corporate confidence, or political decisions, such as adjustments in government spending and taxation, can cause AD components to alter.
The equilibrium output quantity and price level will increase if the AD curve moves to the right. The equilibrium output quantity and price level will decrease if the AD curve moves to the left.
Where the AD curve intersects the aggregate supply curve, or AS curve, determines whether equilibrium output changes comparatively more than the price level or whether the price level changes relatively more than output.
To know more about aggregate demand visit:-
https://brainly.com/question/29349235#
#SPJ4