Biotechnology is an essential industry that uses microorganisms to create medicines and other products. Former CFO, David Johnston, says biotechnology is especially important for developing new antibiotics and other medicines that can save lives.

IBISWorld estimates the U.S. biotechnology industry will generate more than $193 billion in revenues and should continue to grow. The United States is the global leader in biotechnology, which is encouraging for emerging biotech firms.

Like any new venture, emerging biotech firms must be careful with their finances. David Johnston explains that there are four financial challenges that emerging biotech firms must overcome.

Funding R&D of New Products

A biotech firm needs to produce innovative products that are better than its competitors’ offerings. Those products must undergo continual improvement and innovation to stay ahead of the field and address new challenges.

Maybe a new virus causes a pandemic, or perhaps existing products are not as effective as they could be. Research and development help to create new biotechnologies that could become effective medicines and other products.

The cost to perform research can be very high, so many biotech firms outsource at least some of their research projects. Outsourcing requires confidential agreements and compensation for the research organization.

Such challenges can make it very difficult for emerging biotech firms to generate profits. So it is important to reach clear agreements and focus on viable and potentially profitable projects for all interests.

Consolidating Business Interests

In addition to outsourcing, many emerging biotech firms enter into agreements with other entities to combine their resources to produce new products via biotechnology. Those agreements often result in friction between two or more organizations, but they need to work toward a common goal.

Consolidating business interests can help to accelerate research and development while lowering the cost to produce new biotech products. The consolidation requires a very clear structure and chain of command to enable the best possible results.

Recognizing Revenue Streams

It is very important to properly account for all potential revenues and report them in an ethical and lawful way. Emerging biotech firms should recognize when they have a contract with a customer and ensure all performance standards are attained by the involved parties.

The emerging biotech firm must place a dollar value on various transactions and ensure any performance contracts clearly stipulate what must be done and at what cost. Only then is it possible to recognize revenue streams versus performance obligations.

Reporting Financial Condition

David Johnston says it is important to report the financials and performance obligations to provide investors and others with an accurate assessment of the firm’s financial condition.

Emerging biotech firms require substantial investment to achieve new breakthroughs. It is very important to record spending and account for expenditures so that the investors have full transparency.

It also is important to clearly report reasonable income expectations and anticipated costs.

Preparing for Success

Emerging biotech firms cannot succeed without a viable business plan and implementing it. Preparing for success is an essential part of attaining it, and knowing the four financial challenges can help firms to overcome them.

We can all agree that investing in gold comes with numerous benefits. Still, it is vital to understand everything you can get after using retirement funds to purchase physical gold on a self-directed individual retirement account. 

Of course, you should remember that a regular IRA does not allow investing in gold, but you can choose other options. It means you can invest in a gold IRA, which is a perfect way to diversify your portfolio and protect other investments. You can find a wide array of the best gold IRA companies to help determine the course of action. 

Remember that a gold individual retirement account is self-directed, meaning you can take advantage of precious metals. However, it comes with more significant fees than Roth or traditional IRA, where you can take advantage of mutual funds, bonds, and stocks. Finally, a gold IRA is a perfect solution to protect your investments against inflation. 

You should know that gold value per ounce has changed significantly over the last thirty years. It went from two hundred dollars in ninety-nine to two thousand dollars in 2020. It goes up and down in opposition to economies and potential turmoil.

Besides, a self-directed IRA is an aspect of an IRA or individual retirement account that will allow you to invest in precious metals, including palladium, platinum, silver, and gold, instead of other, more prominent, and usual assets. 

In the ’97, Congress allowed precious metals in an IRA, while the US mint started producing silver and gold bullion that became highly popular among citizens.

Gold IRA

Individual retirement accounts appeal to investors who want to diversify portfolios for retirement purposes. Since the value moves in the opposite direction of regular options dependable on paper assets, you can take advantage as the insurance against inflation and turmoil. 

Creating a balance in your portfolio will reduce risks, especially since retirement investing is a long-term option. That is why you should implement intelligent choices regarding different options, which is vital to remember. You should click here to learn everything about precious metals as investments. 

The process requires finding a custodian or trustee, which will feature an approved depository by the IRS. Since the Great Recession happened in 2008, people started using options that allowed them to keep money and ensure overall stability. That is why the market features record gold sales, especially for retirement purposes. 

Of course, we should mention the impact of the world and economic news because the Federal Reserve’s stimulus programs affected the chances of geopolitical risk. 

Rules You Should Follow

You can choose either Roth or a traditional option. It does not matter which version you get because you can invest only in physical commodities, meaning bullion and coins. 

The first thing you should consider is whether you wish to get a physical investment in a portfolio instead of precious metal companies’ mutual funds, stocks, or exchange-traded funds, which will allow you to invest without changing the type of retirement account. 

However, if you choose to get a physical metal, you should follow relevant rules for holding it. For instance, it should be refined and meet IRS standards, while you must choose the trustee, meaning you cannot hold it safely in your home. 

The precious metals must be in an IRS-approved depository, meaning you should research before making up your mind. Stashing bullion in the closet, safety deposit boxes and safes is not possible. Instead, you should follow IRS rules, while understanding the regular taxes, disbursements, and contributions. 

Find Custodian or Broker

Suppose you wish to purchase precious metals. You should first open a self-directed individual retirement account, meaning you can manage it directly and take advantage of a wide array of financial products. 

However, for precious metals, you should find a broker to purchase the amount you want and a custodian who can create the account. The company will hold any weight you decide to get, which is vital to understand. 

In most cases, custodians are trust companies, banks, credit unions, savings and loan associations, brokerage firms, and other agencies or companies who have approval from state or federal agencies to offer custody services to financial advisors and individual investors. 

Check out this guide: https://www.wikihow.com/Invest-in-Gold to understand each step along the way. 

They will not choose dealers for you, meaning you should find the best person for the job. Still, the expert will share the list of best options, meaning you can avoid losing time vetting each one.

Buying precious metals can undoubtedly be a lucrative endeavor if approached from the right angle, but it can also be difficult, especially if you’re conducting your affairs online. It’s always important to proceed with caution when making any financial transaction on the Internet. Still, it’s especially so, given the value of the items under discussion.

Thankfully, a solution has presented itself – Gold Safe Exchange. As the name suggests, this is a fast, efficient, and, most importantly, simple way to trade precious metals right from your web browser. Now, you are no longer limited by factors like geography or expertise when it comes to buying gold. People from all backgrounds can take advantage of it, going a long way towards diversifying their wealth.

All told, using a service like Gold Safe Exchange brings a wide range of benefits, all at the same time.

Fend Off Inflation

If you’ve been paying attention to the news recently, you’re undoubtedly aware that there has been a lot of talk about the harmful impact of inflation on the economy. Increasing prices in sectors like energy, labor, and housing are driving up inflation at a rate that, for many, is exceeding what they’re earning on many forms of investment. This is not an issue that is unique to the United States; for the record – it’s happening all over the world.

When inflation rises, it devalues our currency. When it rises too fast, it can play havoc with the markets. Physical precious metals like gold are very resistant to quick changes in the market by their very nature. The same is not true of the value of a paper currency like the dollar, which can fluctuate wildly even over the span of a day.

The value of the dollar is also heavily dependent on a lot of outside factors, with the activities of the Federal Reserve being one of them. If the Federal Reserve decides to raise or lower interest rates as they often do, it will immediately impact the value of our currency in the United States. The same is true of actions pertaining to Central Banks and even the global economy.

However, the value of a precious metal like gold is far less likely to have these types of swings because it is less dependent on these external elements. In fact, banks generally prefer holding gold because it’s far easier and more stable in the long run.

Gold Safe Exchange Couldn’t Be More Straightforward

Another one of the major benefits that come with using Gold Safe Exchange comes by way of just how easy it is to use. For many, getting started with gold and other precious metals can be a time-consuming, confusing, and ultimately frustrating experience. Thankfully, that is no longer the case, as Gold Safe Exchange makes things effortless from start to finish.

Finally, everyone has the opportunity to diversify their wealth, protecting that which they worked so hard to earn. They don’t have to worry about global economic instability and don’t even have to partner with a financial advisor if they don’t want to. Everything can be accomplished quickly and easily, putting you in control of your financial future the way it should be.

If you’d like to find out more about Gold Safe Exchange and its benefits, or if you’d just like to get started with gold and other precious metals right away, please don’t hesitate to visit Gold Safe Exchange today.

Short-term disability insurance is designed to help bridge the gap in your finances if you can’t work for a short period. It provides benefits when a person is unable to work, says Wellman Shew. 

Before buying, ask yourself these 5 questions to make sure you’re making the right decision.

What is Short-term Disability Insurance? Wellman Shew Explains.

Short-term disability insurance provides an income if you’re unable to work for a short time due to injury or illness. It provides coverage for six to 12 months, after which your long-term disability coverage kicks in if you still can’t work.

Wellman Shew says it’s different from long-term disability insurance, which replaces a portion of your income if you become disabled and can’t work for a year or more. You can get short-term disability insurance through your employer as a voluntary benefit or purchase it as supplemental coverage.

Short-term disability insurance is also different from health insurance, which pays for medical bills related to an illness or injury.

Why Is Short-term Disability Insurance Important?

If you’re injured or fall ill, short-term disability insurance offers financial security by paying part of your lost income. It gives you time to recover and return to work.

It can also help cover the cost if you have a disability-related expense. And the policy can help ease the financial burden if you can’t work for a short time due to injury, illness, or a family member’s medical needs. Wellman Shew adds that if you don’t have savings or can’t cover the costs, you could face financial difficulty and stress.

Who Is Eligible for Short-term Disability?

Short-term disability insurance provides a benefit if you become unable to work for a short period due to injury or illness. The length of time you can receive short-term disability benefits varies and is based on the type of policy you have and the reason for your disability.

The insurance plan typically provides coverage for six to 12 months and then transitions to long-term disability coverage. In some cases, short-term disability benefits may be available even if you’re not disabled.

Short-term disability policies may require you to be absent from work due to an injury or illness that is verified by a doctor. Policies vary, so check with your employer to understand the specific requirements for your coverage.

How to Choose the Right Short-term Disability Plan? 

Wellman Shew says you need to read the fine print to understand the details of the plan if your employer provides short-term disability coverage. You can also purchase the policy on your own if your employer doesn’t offer short-term disability coverage.

When choosing a short-term disability policy, consider the following:

• Does the policy require a waiting period?
• How long is the waiting period?
• What is the benefit amount?
• How is the benefit amount calculated?
• Is there a maximum benefit amount?
• Does the policy cover ongoing medical expenses?
• Is there a coverage amount per month?
• Is there a maximum coverage amount per month?
• What is the insurance company’s rating?
• Are there any discounts or other benefits associated with the policy?

Short-term disability insurance can help ease your financial burden of a disability by replacing some of your income while you recover. To decide if the coverage is right for you, consider your current financial situation and plan for unexpected events.

Wellman Shew holds a business administration degree and has been in the insurance industry since 1982. As the founder and owner of Shew & Company Inc. since 2005, he is a specialist in employee benefits, Section 125 plans, health savings accounts, long-term care, 401k plans, life insurance, and disability insurance. Wellman Shew is currently the agency manager of employee benefits brokerage at his company. 

Barry Bulakites is recognized for developing highly profitable growth strategies and helping business owners to integrate multiple sales channels into their current operations. As President and Chief Executive Officer at Table Bay Financial Network, Inc, Barry Bulakites realizes there are many ways to expand a business. For CPAs, the best choices include entering new territories to hopefully land a new customer base or offering your current clientele a more comprehensive set of services.

Mr. Bulakites strongly believes the addition of financial planning services is not only a good fit for the knowledge base and expertise of CPAs but is also a good lateral service that operates in a similar market and deals with a similar customer base. Consider these three benefits that CPAs can gain when they add financial planning services to their existing business model. We offer a full range of bookkeeping and tax services charlotte nc designed to help you establish, achieve, and maintain financial success.

Increase Customer Base = Increased Profit

Accountants may wonder if adding financial planning services or wealth management consulting to their current business model will bring financial success and business longevity. Barry Bulakites believes if you develop a solid plan and have the expertise and clientele, then there is no reason why you shouldn’t expect increased profits. Also, customers are very apt to refer their financial advisor to friends and family when they see their own wealth increase.

According to The American Institute of Certified Public Accountants (AICPA), there is an ‘increased demand and projected growth of personal financial planning services in areas such as estate, retirement, risk management, and investments.” CPAs are already trusted by their clients for financial decisions, so Mr. Bulakites feels that this type of financial services offering is a natural fit for accountants.

Financial Services is a Value-added Service

Value-added service is one that generates additional revenue for stakeholders by offering increased benefits to clients. The CPA becomes more valuable to the client when they also act as trusted financial advisors. The other value is the closer client-CPA bond that is intrinsically formed.

Barry Bulakites believes a CPA can leverage those existing relationships because, as the person’s accountant, you have already obtained good experience with these clients, and you actually know what they really need and what they really want. Your current working relationship with existing clients is of tremendous value when you decide to add financial planning services to your business plan.

CPAs Can Also Leverage Their Tax Knowledge

Barry Bulakites believes that taxes are a critical component of wealth management and financial planning. After all, the final return on any investments will be affected by your tax bracket and how well you use the tax laws to your advantage. And, as our client’s wealth grows, you can remind them that they become more exposed to being audited.

Acting as both accountant and financial planner, Barry Bulakites believes you are in a better position to soothe nervous clients about what is happening, show any historical data about why it is happening, then advise clients on what they should do to reduce any chances of penalties or fines – if it were to happen.

Consider expanding your CPA business to include financial planning services and offer your clients a one-stop solution to wealth management.

Sometimes we have sudden plans like traveling but we don’t want to leave empty-handed or without enough cash because we may have to buy souvenirs or overspend even when there is a budget for the trip. Since you are running out of time, I guess you will consider applying for same-day loans – go to forbrukslånpådagen.net to help you with your options when it comes to this type of debt. Before making up your mind, why don’t you try to weigh your alternatives because what you need to consider here is the cost that you need to pay back?

Pretty sure that there are still other ways to get extra money and this won’t surely be a large sum because you are only planning to spend this just in case you have to so it is not for your specific travel expenses. I know that you are excited about this long vacation and your mind is completely on it but don’t make sudden decisions that will make you regret it later. Same day loans might be the first thing that came to your mind but again, this does not mean that it is the only solution to your worries.

If you are going to search for lending companies before taking out consumer loans, then why don’t you take some of your time to look for better or more convenient alternatives that offer affordable fees. It is not necessarily meant to have the lowest interest rates but also the ease of processing and releasing the loaned amount. Well, if only you could widen your search, then you will surely find all the possibilities of getting better deals.

What about the Same Day Loans?

When it comes to this type of consumer loan, you have to consider the costs that you will pay back for borrowing a certain amount. Indeed it would be of big help when you are in a rush but sometimes, this may not be the one that suits you best. Hearing that this can be received instantly could be tempting but again, think twice before you decide so you won’t have anything to regret.

The first thing that you must consider would be the extra fees associated with this because this is fast cash so you’ll probably be charged with higher interest rates and some lending companies even hide such fees from borrowers. So make sure that all details of the total costs will be declared in the contract so that you will know what you will pay. The next thing to consider is the annual percentage rate which varies for short-term debts like this.

Your request may be granted but when will you get the funds? Since not all lenders fulfill their promise to receive the loaned amount on that day, then let’s have a look at the other options.

Credit Card

When you are a cardholder, then you can use your account for a cash advance and that would surely be enough for your extra expenses. Credit card companies allow advances, anyway because of the returns on their business. This is why there are transaction fees and interest rates charged.

There is a limit to using your credit card and you are surely aware of that. So use such advances only when needed and if you would like to save your cash for later, then you may use your credits for purchases while traveling.

Payday Advance Apps

If you cannot take out advances directly from your employer for some reason like when the person is charged is not available, then you may also use payday advance applications online. Simply look for a trustworthy lending company that provides cash advances and you can request funds to be transferred to your bank. This loan will then be sent to your employer and repayments can be deducted from your monthly salary.

This is only allowed to individuals with stable jobs that’s why it is called a payday advance. Make sure you are using a smartphone because the lending company will track your location. I supposed this is also a good idea because it’s like withdrawing advances from your phone but beware of the promotions that they offer as well as membership fees and other costs.

Personal Loans

Another alternative that you might want to try is to borrow money from various financial institutions, such as credit unions, banks, and local lenders. But with this type, your credit rating and history might be reviewed as well as your debt-to-income ratio since no collateral is needed. When it comes to the fees associated with this, you’ll be charged with an origination fee and annual percentage rate that could be 36% or lower.

As soon as you qualify, you can get what you borrowed in cash or they can wire this to your bank accounts. Keep in mind that most of these are processed for more than a day so even when you are approved the day you applied, there is no guarantee on how long you have to wait for your funds. Now, if you need funds badly, then this is not the right one for you.

I supposed you may have to ask family or friends, too if they have extra for the cheapest interest rates or even zero. Don’t rush searching for the right type of consumer loans to apply and make sure that you will only make a deal with trustworthy lending companies. In this way, you can avoid scams and pay more for a small sum.

The last year or so has been difficult for everyone. We are in the midst of a global health crisis. It may never be normal to go back to school. Facebook is full of political arguments between your friends.

Your finances could be a major cause of stress for you. Even if you are still working full-time, there is a lot to be uncertain about the future of work and the economy.

Spring, Texas financial advisor, Arkhat G. Zhumadilov, offers some timely advice on how to manage your personal finances in this Covid World.

Analyze your spending

Analyzing your spending habits is a smart decision right now. It will help you determine if there are more savings opportunities or if you need a reduction in spending on entertainment or groceries.

When you experience a major life-changing event, it is important to adjust your budget. Nevertheless, once you are done with this process, you will want to return and analyze the situation again.

Keep your debt under control

Avoid new debt. This is Arkhat G. Zhumadilov’s biggest recommendation. You might be tempted to use low-interest rates to purchase a car, finance a home, or take out a loan for a renovation. Even if you didn’t originally intend to buy these items, you feel you are getting a bargain.

Eat at Home

Eating at home is becoming more common and a necessity. There are some benefits to this: you’ll probably save a lot of money by dining out. Many people have discovered how much money they can save by eating at home. While your grocery bill will rise, overall eating at home can save you money.

Continue to Invest

Keep investing and contributing to your retirement plan 401(k) if you are able. Rather than focusing on the stock market, look at the bigger picture.

Investing during down markets can help you get more for your money. Keep your eyes on the long-term strategy. The market will rebound, and your portfolio will bounce back.

Make Plans for the Future

It’s difficult to predict what the future holds. This is one of the most frustrating aspects of what’s happening in our world today. But now is the time to be proactive and think about all possibilities before you create a plan.

Consider these things:

If school is far away, will you have to find childcare services? How can you adjust your budget for this additional expense?

Are you looking for someone to speak to about the Families First Coronavirus Response Act(FFCRA) Paid leave?

Is there a way to make it more convenient for you to work from home?

These are just some examples of situations you should consider. You don’t need to know all the answers. Take some time to reflect on these issues and then make plans.

The last word on how to save your money during the coronavirus

Arkhat G. Zhumadilov believes it is important to reflect on the positive changes that COVID has brought about in your life.

Digitalization in money facilitation has helped our economy immensely. It has also boosted the commercial global world. Using this digital technology in lending and outsourcing money is very important. Nowadays, most of the payments are done digitally and therefore requires an organized lending source present online to make payments and borrowings quickly. If you are looking for the best online lending source, visit https://creditempire.sg/. Read the complete article to know about the best advantages of online lending platforms.

Complete digital process

Online money lending has made it simpler and hassle-free for borrowers. Now, one does not need to go to offices or wait in line to approve their loans. Complete digital lending system has made loan facilities accessible to all. People can just go and visit the website or applications and get their funds at their fingertips.

Trusted digital platforms

Digital platforms offer a verification chance to the customers to verify the right lending source. People can easily verify the digital profile and can select the trusted source for loan facilities. It helps people from frauds and scams. Look for the verified organizations and their testing symbols and easily identify reputable loan sources.

Online payments

Online money lending platforms directly make payments to the third party online that saves time and cost of the borrower party. Online money transfers bridge the gap between availability of cash and project working. It also helps the borrowing party to repay loans online anytime from anywhere.

Multiple options

The online infrastructure has made borrowing flexible, easy, and quick. It offers facilities such as early paybacks, statements, flexible payment systems, monthly and yearly accounting, etc. The trusted lending websites also have a wide variety of loans to choose from like personal loans, quick loans, commercial loans, etc.

Maintain personal portfolio

The online platforms maintain records of money, payments, progress, investments, and show analytics to the customer. It helps borrowers in taking capital decisions for further expenditures and plans. These platforms act as a loan solution and profitability meter of the customers. These operational data can be kept as a record and proof to avail tax benefits and other perks by outside authorities.

The commercialisation and shortage of money supply has made the high urge to establish a robust loan mechanism. The online money lending platform is doing a significant job in making the money market grow and flourish. Get the best deals of loans with reasonable interest rates online and make your dream projects come true. Stay connected to read more about loans and its sources.

A moneylender is a person or an organization that lends money to others.

And in return borrower need to pay for it in addition to its interest. They usually provide short-termloansand loans are usually given on personal security basis.

 A few things you should keep in mind before going to a money lender ang mo kio.

• Consider your need to arrive at the right loan amount: calculate the number of funds you require and then evaluate how much money you need to borrow.
• Compare the interest rate in the market: We should compare the interest rate provided by different financial institutions and lenders hence it allows us to get the loan at the lowest interest rate.
• Assess all the costs: before applying for a loan consider all the costs that your lender will charge you such as prepayment fees, processing fees.
• Evaluate the ability to repay the loan: before borrowing money, you should first calculate the amount that you need to repay and if you think that you can afford that then only you should apply for a loan hence to avoid any financial issue later. Then allocate your income in such a way that you are able to pay your instalment timely.
• Avoid falling for gimmicky offers and plans: Find a lender who is transparent be attentive while reading all the policies there are some lenders who charge interest on the basis of floating cost which initially looks that they charge a low-interest rate but, as time passes it can increase substantially.
• Maintain a good credit history:  A good credit score is the representation of your creditworthiness based on your past credit repayment. A lower credit score sounds like bad debt management and it creates doubt on your creditworthiness and may result in the rejection of your loan application or the lender may charge a high-interest rate from you.

Always keep in mind all these factors like your credit score, interestrate, and other fees before going to a moneylender itensures that you decide that evaluate what works best for you and it also prevents you from making mistakes such as selecting the wrong lender or borrowing more money than your requirement. Borrowing is not bad the fact is that when debt is used in the correct manner can help us in any wayit helps us in expanding our business, improving the quality of our life.

However, if we misuse it we can trap into a debt cycle which has a very bad impact on our financial health.That’s why always be sure about your long-term and short-term planbefore applying for loans and if you are clear about all these there is no harm in borrowing.

This type of loans that can be approved without checking your credit score. No Teletrack payday loans are great when you have bad credit, or no credit at all.

No Teletrack Payday Loans are also known as:

·          Instant Decision Payday Loans

·          Same Day Payday Loans

Most loan companies will not approve a loan if you do not have an active bank account or established credit history, but with No Teletrack payday loans there is no need to worry! This type of fast cash advance can get your money in one business day (24 hours) by depositing the borrowed funds directly into your bank account. Here are some advantages of taking out this type of loan:

1. You don’t need an existing checking account.

2. You can borrow up to $1,000 depending on your state’s regulation.

3. No Teletrack payday loans are quick and easy to obtain.

4. There is no credit check involved!

5. The money you borrow will be sent to you fast via direct deposit – usually within 1 business day!

6. They are hassle-free if you have bad credit or no credit at all because there are not many places that offer this type of loan with flexible terms for anyone regardless of their past credit history or score, so it makes it easier than ever to get cash when needed!

7. They only require a minimum income of $1000 per month in order to be qualified.

8. There are no hidden fees, and the interest rate is often lower than those charged by credit cards!

9. It’s easy to apply for a payday loan online with a few clicks of the mouse! No Teletrack Payday Loans has a 98 percent approval rating because it has been designed for consumers who have bad credit or no credit at all, so it doesn’t matter if you’re unemployed or have an adverse bank history because these loans can help you become approved without any problem. In addition, this type of loan does not require any collateral from the borrower nor do you need to fax over personal documents in order to process your application which makes applying for one even more hassle-free! Plus there aren’t many options like this one that help obtain instant cash fast, and with such high approval rates, it’s no wonder why these loans are becoming more popular by the day for those who need money fast.

The application process is easy as pie: all you have to do is fill out the quick form on their website and submit it – and wait! Once they receive your information, you will be pre-qualified and shortly after (usually within 1 business day) you will be approved or declined based on your credit score. If you’re lucky enough to be approved then the funds should arrive in your account within 24 hours! To apply for a payday loan online visit: https://usapaydayloansdl.com/guaranteed-payday-loans-no-teletrack/