SanFranciscoStateUniversity,CollegeofBusiness,Departm.docx
SanFranciscoStateUniversity,CollegeofBusiness, DepartmentofHospitalityandTourismManagement HTM561–HotelOperationsManagement Assignment–SanFranciscoHotel’sHitHardbyHomelessCrisis AssignedArticle: HotelsandRetailersHitHardbyCaliforniaHousingCrisis’RippleEffect April 10, 2018 Julie Littman, Bisnow Bay Area Want to get a jump-start on upcoming deals? Meet the major San Francisco players at one of our upcoming events! SanFrancisco’shotelsarefacingaseriousproblem.Thecity’sidyllicimageoftheGoldenGate bridgeandgrandioseviewsofthebayarebeingreplacedbyconcernsaboutneedlesandfeces litteringthestreets,homelesscitizenssleepingonsidewalksorinBayAreaRapidTransit stationsandaggressiontowardvisitorsbypeoplewithuntreatedmentalillness.Visitorsare noticingandrethinkingbookingeventsandvacationsathotelsaroundthecity. SanFrancisco’shomelesspopulationwasdownby0.5%in2017 comparedto2015,butisabout17%highercomparedto2013, accordingtoSFist.Whilehomelessnessisnothingnewforthecity, hoteliersandlocalbusinesssaystreetconditionhaveworsened. Within153blocksindowntown,therewereover300pilesoffeces,100drugneedlesand trashoneveryblock,arecentreportbyNBCBayArearevealed.Complaintsofpoorstreet conditionsto311haveskyrocketedinrecentyears.In2016,311,acityagencywhere visitorsandresidentscanreportissuesorseekinformationaboutthecity,received44,000 complaintsofencampments,humanwasteandneedles,upfrom6,300complaintsin2011, accordingtotheSanFranciscoChronicle. “[Visitors] are noticing it and hearing about it and saying, ‘well, why would I bring my conferencehere?’”HotelCouncilofSanFranciscoExecutiveDirectorKevinCarrollsaid. Visitorsoftenhaveravereviewsforthelocalrestaurantsandhotelservice,butsaytheywill notcomebackorwillnotbringtheirfamilieshere,hesaid. SanFranciscoisnottheonlymajorWestCoastcitydealingwithissuesofhomelessnessand streetconditionsimpactingtourismandhospitality.Anaheim,hometoDisneylandwithits spotless,litter-freeMainStreet,U.S.A.,hasthestarkcontrastofhomelesspeoplewholive justoutsidethepark.Thecityhasbeenlookingintowaystohelpitshomelesspopulation, suchasprovidingemergencyshelterandemploymentopportunities.Honolulualsotook actioninrecentyearsoncleaningupthestreets,includingarounditspopularWaikikiarea. Streetconditionshavearippleeffectonalotoflocalandsmall businesses,Carrollsaid.Whenguestsvisitahotel,theyspend moneyatrestaurantsandattractions.Touristsspendabout$9B inSanFranciscoeachyear,accordingtodatafromSFTravel. “Whenhotelsareoff…everybodyisoff,”Carrollsaid. SanFranciscoTravelVicePresident,PublicPolicyandExecutiveProgramsCassandra Costellosaidtourismisoneofthecity’slargestindustriesandbringsinover$700Mintax revenueeachyear.Thatmoneygoestowardthegeneralfund,whichisprovidedfora varietyofservices,suchassupportingpoliceoffices,improvingstreetconditionsand fightinghomelessness. “Withouttourism,ourcitylooksalotdifferent,”shesaid. Thenumberofvisitorsincreased1.4%in2017to25.5millioncomparedto2016,whichis belowSanFranciscoTravel’spredictionof25.6million.
SanFranciscoStateUniversity,CollegeofBusiness,Departm.docx
SanFranciscoStateUniversity,CollegeofBusiness, DepartmentofHospitalityandTourismManagement HTM561–HotelOperationsManagement Assignment–SanFranciscoHotel’sHitHardbyHomelessCrisis AssignedArticle: HotelsandRetailersHitHardbyCaliforniaHousingCrisis’RippleEffect April 10, 2018 Julie Littman, Bisnow Bay Area Want to get a jump-start on upcoming deals? Meet the major San Francisco players at one of our upcoming events! SanFrancisco’shotelsarefacingaseriousproblem.Thecity’sidyllicimageoftheGoldenGate bridgeandgrandioseviewsofthebayarebeingreplacedbyconcernsaboutneedlesandfeces litteringthestreets,homelesscitizenssleepingonsidewalksorinBayAreaRapidTransit stationsandaggressiontowardvisitorsbypeoplewithuntreatedmentalillness.Visitorsare noticingandrethinkingbookingeventsandvacationsathotelsaroundthecity. SanFrancisco’shomelesspopulationwasdownby0.5%in2017 comparedto2015,butisabout17%highercomparedto2013, accordingtoSFist.Whilehomelessnessisnothingnewforthecity, hoteliersandlocalbusinesssaystreetconditionhaveworsened. Within153blocksindowntown,therewereover300pilesoffeces,100drugneedlesand trashoneveryblock,arecentreportbyNBCBayArearevealed.Complaintsofpoorstreet conditionsto311haveskyrocketedinrecentyears.In2016,311,acityagencywhere visitorsandresidentscanreportissuesorseekinformationaboutthecity,received44,000 complaintsofencampments,humanwasteandneedles,upfrom6,300complaintsin2011, accordingtotheSanFranciscoChronicle. “[Visitors] are noticing it and hearing about it and saying, ‘well, why would I bring my conferencehere?’”HotelCouncilofSanFranciscoExecutiveDirectorKevinCarrollsaid. Visitorsoftenhaveravereviewsforthelocalrestaurantsandhotelservice,butsaytheywill notcomebackorwillnotbringtheirfamilieshere,hesaid. SanFranciscoisnottheonlymajorWestCoastcitydealingwithissuesofhomelessnessand streetconditionsimpactingtourismandhospitality.Anaheim,hometoDisneylandwithits spotless,litter-freeMainStreet,U.S.A.,hasthestarkcontrastofhomelesspeoplewholive justoutsidethepark.Thecityhasbeenlookingintowaystohelpitshomelesspopulation, suchasprovidingemergencyshelterandemploymentopportunities.Honolulualsotook actioninrecentyearsoncleaningupthestreets,includingarounditspopularWaikikiarea. Streetconditionshavearippleeffectonalotoflocalandsmall businesses,Carrollsaid.Whenguestsvisitahotel,theyspend moneyatrestaurantsandattractions.Touristsspendabout$9B inSanFranciscoeachyear,accordingtodatafromSFTravel. “Whenhotelsareoff…everybodyisoff,”Carrollsaid. SanFranciscoTravelVicePresident,PublicPolicyandExecutiveProgramsCassandra Costellosaidtourismisoneofthecity’slargestindustriesandbringsinover$700Mintax revenueeachyear.Thatmoneygoestowardthegeneralfund,whichisprovidedfora varietyofservices,suchassupportingpoliceoffices,improvingstreetconditionsand fightinghomelessness. “Withouttourism,ourcitylooksalotdifferent,”shesaid. Thenumberofvisitorsincreased1.4%in2017to25.5millioncomparedto2016,whichis belowSanFranciscoTravel’spredictionof25.6million.
![thecity.
SanFrancisco’shomelesspopulationwasdownby0.5%in2017
comparedto2015,butisabout17%highercomparedto2013,
accordingtoSFist.Whilehomelessnessisnothingnewforthecity,
hoteliersandlocalbusinesssaystreetconditionhaveworsened.
Within153blocksindowntown,therewereover300pilesoffeces,100
drugneedlesand
trashoneveryblock,arecentreportbyNBCBayArearevealed.Compl
aintsofpoorstreet
conditionsto311haveskyrocketedinrecentyears.In2016,311,acitya
gencywhere
visitorsandresidentscanreportissuesorseekinformationaboutthecit
y,received44,000
complaintsofencampments,humanwasteandneedles,upfrom6,300
complaintsin2011,
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“[Visitors] are noticing it and hearing about it and saying,
‘well, why would I bring my
conferencehere?’”HotelCouncilofSanFranciscoExecutiveDirecto
rKevinCarrollsaid.
Visitorsoftenhaveravereviewsforthelocalrestaurantsandhotelserv
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SanFranciscoisnottheonlymajorWestCoastcitydealingwithissues
ofhomelessnessand](https://image.slidesharecdn.com/sanfranciscostateuniversitycollegeofbusinessdepartm-230125130421-a8693a87/75/sanfranciscostateuniversitycollegeofbusinessdepartmdocx-2-2048.jpg?cb=1674653505)
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SanFranciscoStateUniversity,CollegeofBusiness,Departm.docx
- 1. SanFranciscoStateUniversity,CollegeofBusiness, DepartmentofHospitalityandTourismManagement HTM561–HotelOperationsManagement Assignment–SanFranciscoHotel’sHitHardbyHomelessCrisis AssignedArticle: HotelsandRetailersHitHardbyCaliforniaHousingCrisis’RippleEff ect April 10, 2018 Julie Littman, Bisnow Bay Area Want to get a jump-start on upcoming deals? Meet the major San Francisco players at one of our upcoming events! SanFrancisco’shotelsarefacingaseriousproblem.Thecity’sidyllici mageoftheGoldenGate bridgeandgrandioseviewsofthebayarebeingreplacedbyconcernsab outneedlesandfeces litteringthestreets,homelesscitizenssleepingonsidewalksorinBay AreaRapidTransit stationsandaggressiontowardvisitorsbypeoplewithuntreatedment alillness.Visitorsare noticingandrethinkingbookingeventsandvacationsathotelsaround
- 2. thecity. SanFrancisco’shomelesspopulationwasdownby0.5%in2017 comparedto2015,butisabout17%highercomparedto2013, accordingtoSFist.Whilehomelessnessisnothingnewforthecity, hoteliersandlocalbusinesssaystreetconditionhaveworsened. Within153blocksindowntown,therewereover300pilesoffeces,100 drugneedlesand trashoneveryblock,arecentreportbyNBCBayArearevealed.Compl aintsofpoorstreet conditionsto311haveskyrocketedinrecentyears.In2016,311,acitya gencywhere visitorsandresidentscanreportissuesorseekinformationaboutthecit y,received44,000 complaintsofencampments,humanwasteandneedles,upfrom6,300 complaintsin2011, accordingtotheSanFranciscoChronicle. “[Visitors] are noticing it and hearing about it and saying, ‘well, why would I bring my conferencehere?’”HotelCouncilofSanFranciscoExecutiveDirecto rKevinCarrollsaid. Visitorsoftenhaveravereviewsforthelocalrestaurantsandhotelserv ice,butsaytheywill notcomebackorwillnotbringtheirfamilieshere,hesaid. SanFranciscoisnottheonlymajorWestCoastcitydealingwithissues ofhomelessnessand
- 12. Accounting Methods Grading Guide ACC/561 Version 7 2 Accounting Methods Grading Guide ACC/561 Version 7 Accounting
- 14. Copyright Copyright © 2017 by University of Phoenix. All rights reserved. University of Phoenix® is a registered trademark of Apollo Group, Inc. in the United States and/or other countries. Microsoft®, Windows®, and Windows NT® are registered trademarks of Microsoft Corporation in the United States and/or other countries. All other company and product names are trademarks or registered trademarks of their respective companies. Use of these marks is not intended to imply endorsement, sponsorship, or affiliation. Edited in accordance with University of Phoenix® editorial standards and practices.Purpose of Assignment This week's activity illustrates the role a company's accounting method plays in financial statement reporting. In this assignment, students evaluate the events occuring in a business setting and determine how to properly analyze those events to identify the impact on both cash and accrual accounting methods. · Generally Accepted Accounting Principles (GAAP), U.S. Securities and Exchange Commission (SEC)
- 15. · Tutorial help on Excel and Word functions can be found on the Microsoft Office website. There are also additional tutorials via the web offering support for Office products. Assignment Steps Scenario: BizCon, a consulting firm, has just completed its first year of operations. The company's sales growth was explosive. To encourage clients to hire its services, BizCon offered 180- day financing - meaning its largest customers do not pay for nearly 6 months. Because BizCon is a new company, its equipment suppliers insist on being paid cash on delivery. Also, it had to pay up front for 2 years of insurance. At the end of the year, BizCon owed employees for one full month of salaries, but due to a cash shortfall, it promised to pay them the first week of next year. As the senior accountant, the Chief Financial Officer has asked you to prepare a memo to be sent to management notifying them of the delayed wage payments. Prepare the memo in a maximum 700 words including the following information to better outline the situation: · Explain how cash and accrual accounting differs for each of the events listed in the above scenario and describe the proper accrual accounting. Use either the Word template to explain with words or the Excel template to explain with journal entries. · Assess how at the end of the year, BizCon reported a favorable
- 16. net income, yet the company's management is concerned because the company is very short of cash. Explain to management how BizCon could have positive net income and yet run out of cash. Submit your assignment.Individual Assignment: Accounting Methods Purpose of Assignment This week’s activity illustrates the role a company’s accounting method plays in financial statement reporting. In this assignment, students evaluate the events that occur in a business setting and determine how to properly analyze those events to identify the impact on both cash and accrual accounting methods. Resources Required Generally Accepted Accounting Principles (GAAP) U.S. Securities and Exchange Commission (SEC) Tutorial help on Excel® and Word functions can be found on
- 17. the Microsoft® Office website. There are also additional tutorials via the web offering support for Office products.Grading Guide Content Met Partially Met Not Met Comments: Explained how cash and accrual accounting differs for each of the events listed in the scenario and describe the proper accrual accounting. Use either the Word template to explain with words or the Excel template to explain with journal entries. (40 points total) 1. 180-day financing for customers – 20 points 20 2. Payment to equipment suppliers upon delivery of goods – 20
- 18. points 20 3. Prepayment for 2 years of insurance coverage – 20 points 20 4. One month’s salaries owed at year-end – 20 points 20 Assessed how at the end of the year, BizCon reported a favorable net income, yet the company’s management is concerned because the company is very short of cash. Explained to management how BizCon could have positive net income and yet run out of cash. 0 The memo is a maximum 700 words in length.
- 19. 0 Total Available Total Earned 80 #/80 Writing Guidelines Met Partially Met Not Met Comments: The paper—including tables and graphs, headings, title page, and reference page—is consistent with APA formatting
- 20. guidelines and meets course-level requirements. 20 points 20 Intellectual property is recognized with in-text citations and a reference page. 20 points 20 Paragraph and sentence transitions are present, logical, and maintain the flow throughout the paper. 0 Sentences are complete, clear, and concise. 0 Rules of grammar and usage are followed including spelling and punctuation. 0
- 21. Total Available Total Earned 40 #/40 Assignment Total # 120 #/120 Additional comments:
- 22. 1 3 Title of PaperStudent NameCourse/Number Due Date Faculty Name Detailed expectations for a Masters Level Course (remove this line)Title of Paper Triple click your mouse anywhere in this paragraph to replace this text with your introduction. Often the most important paragraph in the entire essay, the introduction grabs the reader's attention—sometimes a difficult task for academic writing. When writing an introduction, some approaches are best avoided. Avoid starting sentences with “The purpose of this essay is . . .” or “In this essay I will . . .” or any similar flat announcement of your intention or topic. Read more: Center for Writing Excellence>Tutorials and Guides>Essay
- 23. Development>Guidelines for Writing Academic Essays. Level One Heading Replace the level one heading with the words for your heading. The heading must be in bold font. Headings are a necessary part of helping your audience track the sub-topics discussed in the body of the essay or report. Be sure to indent the first line of each paragraph between five and seven spaces by pressing the Tab key one time on the keyboard. In addition, remember to double space the entire paper using the double space functionality in Word. This template is already formatted for double spacing. Read more: Center for Writing Excellence>Tutorials and Guides>Software Tutorials and Guides>Formatting Tutorial for APA. In addition, keep in mind an academic essay should contain at least five paragraphs, which includes the introduction (introductory paragraph), the body (which is generally at least three paragraphs), and the conclusion (generally one paragraph). Most well-developed paragraphs contain at least three – five sentences, one of which is the topic sentence. Limit each body paragraph to one sub-topic. Level Two Heading Replace the level two heading with the words for your heading. The heading must be in bold font.
- 24. Level three heading. Replace the level three heading with the words for your heading. The heading must be in bold font. Most master’s level papers will be sufficient with three levels of heading. Delete the following level four and five heading placeholders if not needed. Level four heading. Replace the level four heading with the words for your heading. The heading must be italicized and in bold font. Level five heading. Replace the level five heading with the words for your heading. The heading must be italicized. Conclusion The closing paragraph is designed to bring the reader to your way of thinking if you are writing a persuasive essay, to understand relationships if you are writing a comparison/contrast essay, or simply to value the information you provide in an informational essay. The closing paragraph summarizes the key points from the supporting paragraphs without introducing any new information. References This is a hanging indent. To keep the hanging indent format, triple click your mouse on this line of text and replace the
- 25. information with your reference entry. You can use the Reference and Citation Examples (Center for Writing Excellence>Tutorials and Guides>Reference and Citation Examples) to help format your source information into a reference entry. The reference page always begins on the top of the next page after the conclusion. University of Phoenix Week 2 Homework Template Accounting Methods Instructions: For event, indicate the accounting treatment under both Cash Accounting and Accrual Accounting. If no accounting entry is required enter “NA.” What accounts? What TYPE are the accounts? Are the accounts increasing or decreasing? Business Policy Event Cash Accounting Accrual Accounting GAAP 180-day financing for customers
- 26. Goods or services delivered to customer Customer pays cash after 180 days Payment to equipment suppliers upon delivery of goods Received equipment Adjusting entry each accounting period Prepayment for 2 years of insurance coverage Paid cash for insurance coverage Adjusting entry each accounting period
- 27. Salary and Wages paid monthly One month’s salaries owed at year-end Payroll checks delivered at beginning of next year Sheet1Business PolicyEventCash AccountingAccrual Accounting (GAAP)180-day financing for customersGoods or services delivered to customerAccount title: N/AAccount title: RecievableAccount title: NAAccount title: serviceCustomer pays cash after 180 daysAccount title: CashAccount : CashAccount title: Service Fees (Revenue)Account title: Accounts RecievblePayment to equipment suppliers upon delivery of goodsReceived equipmentAccount title: Equipment (Expense)Account title EquipmentAccount title: Cash (out)Account title CashAdjusting entry each accounting periodAccount title: N/AAccount title Depreciation ExpenseAccount title: N/AAccount title Accumulated DepreciationPrepayment for 2 years of insurance coveragePaid
- 28. cash for insurance coverageAccount title: Insurance (Expense)Account title Pre-paid InsAccount title: CashAccount title CashAdjusting entry each accounting periodAccount title: N/AAccount title Ins ExpenseAccount title: N/AAccount title Salary and Wages PayableSalary and Wages paid monthlyOne month’s salaries owed at year-endAccount title: N/AAccount title Salary and Wages ExpenseAccount title: N/AAccount title Salary and Wages PayablePayroll checks delivered at beginning of yearAccount title: Salary and Wages (Expense)Account title Salary and Wages PayableAccount title: CashAccount title Cash SanFranciscoStateUniversity,CollegeofBusiness, DepartmentofHospitalityandTourismManagement HTM561–HotelOperationsManagement Assignment–SanFranciscoHotel’sHitHardbyHomelessCrisis Instructions:Youarerequiredtoanswerthefollowingquestions.You shouldsaveyour
- 31. Questions/prompts 1. Thearticle,mentionsthatinadditiontohomelessness,thereareadditi onalissuesof aggressivebehaviorand/ordrugaddictionthathaveimpactedtheperc eptionof potentialandactualvisitorsoftheBayarea.Thisincludesnotbookingt ripstothe bayarea. o WhatroledobothlocalhotelGMshaveinaddressingtheseissues? o WhatroledobothlocalCityLeadershaveinaddressingtheseissues? 2. Whatare3- 4commonsensesolutionsthatmayhelpresolvethiscomplexand difficultcrisisthatisimpactingthehotelandtourismclimateinSFand othercities acrossthecountry?
- 32. SampleReflectionPaperFormat/Outline • Thefollowingoutlineshouldbeusedforyourreflectionpaper.Youare notrequired tousethetitles(e.g.,BriefIntroduction,Body,etc.)butshouldusethis general formatwhenwritingyourpaper. • CoverPage o Titleofpapertoincludethefollowing: o ReflectionPaperTitle o StudentNameandID o CourseTitleandSection o ProfessorNameandTitle
- 33. o DueDateofSubmission • MainPaper o BriefIntroduction § Introducethetopictothereaderandsummarizeyourreflectionof thistopic/article. o Body § Addressthefollowingpromptsasprescribedintheassignment. Include3-4examplesforeachprompt o Conclusion § Concludethereflectionpaperbysummarizingyourcommentsand mainpointstothereader. o References § Includeanyreferencesthatwereusedinyourreflectionpaper includingthemainauthors.UseAPAstyle. Plagiarism- Unlessnotedotherwise,assignmentswillbesubmittedthroughTurnit
- 34. in.com. Itisstronglyencouragedthatyouprovidecitationsforanysource/refe rencethatisusedin yourwriting.Turnitin.comprovidesbotha“match”analysisandgram maranalysis.Your “match”ratingmustbeunder20%andideallyunder15%.Pointswillbe deductedforhigh matchratings,includingfailureoftheassignment. Reflection Paper Assignment Title Goes Here John Q Student HTM424 – Tourism Management
- 35. ID: 123456789 San Francisco State University Faculty: Dr. Andrew Walls January 1, 2000
- 36. 1. Sed ut perspiciatis unde omnis iste natus error sit voluptatem accusantium doloremque laudantium, totam rem aperiam, eaque ipsa quae ab illo inventore veritatis et quasi architecto beatae vitae dicta sunt explicabo. Nemo enim ipsam voluptatem
- 37. quia voluptas sit aspernatur aut odit aut fugit, sed quia consequuntur magni dolores eos qui ratione voluptatem sequi nesciunt. Neque porro quisquam est, qui dolorem ipsum quia dolor sit amet, consectetur, adipisci velit, sed quia non numquam eius modi tempora incidunt ut labore et dolore magnam aliquam quaerat voluptatem. Ut enim ad minima veniam, quis nostrum exercitationem ullam corporis suscipit laboriosam, nisi ut aliquid ex ea commodi consequatur? Quis autem vel eum iure reprehenderit qui in ea voluptate velit esse quam nihil molestiae consequatur, vel illum qui dolorem eum fugiat quo voluptas nulla pariatur. Neque porro quisquam est, qui dolorem ipsum quia dolor sit amet, consectetur, adipisci velit, sed
- 38. quia non numquam eius modi tempora incidunt ut labore et dolore magnam aliquam quaerat voluptatem. Ut enim ad minima veniam, quis nostrum exercitationem ullam corporis suscipit laboriosam, nisi ut aliquid ex ea commodi consequatur? Quis autem vel eum iure reprehenderit qui in ea voluptate velit esse quam nihil molestiae consequatur, vel illum qui dolorem eum fugiat quo voluptas nulla pariatur 2. Sed ut perspiciatis unde omnis iste natus error sit voluptatem accusantium doloremque laudantium, totam rem aperiam, eaque ipsa quae ab illo inventore veritatis et quasi architecto beatae vitae dicta sunt explicabo. Nemo enim ipsam voluptatem quia voluptas sit aspernatur
- 39. aut odit aut fugit, sed quia consequuntur magni dolores eos qui ratione voluptatem sequi nesciunt. Neque porro quisquam est, qui dolorem ipsum quia dolor sit amet, consectetur, adipisci velit, sed quia non numquam eius modi tempora incidunt ut labore et dolore magnam aliquam quaerat voluptatem. Ut enim ad minima veniam, quis nostrum exercitationem ullam corporis suscipit laboriosam, nisi ut aliquid ex ea commodi consequatur? Quis autem vel eum iure reprehenderit qui in ea voluptate velit esse quam nihil molestiae consequatur, vel illum qui dolorem eum fugiat quo voluptas nulla pariatur. Neque
- 40. porro quisquam est, qui dolorem ipsum quia dolor sit amet, consectetur, adipisci velit, sed quia non numquam eius modi tempora incidunt ut labore et dolore magnam aliquam quaerat voluptatem. Ut enim ad minima veniam, quis nostrum exercitationem ullam corporis suscipit laboriosam, nisi ut aliquid ex ea commodi consequatur? Quis autem vel eum iure reprehenderit qui in ea voluptate velit esse quam nihil molestiae consequatur, vel illum qui dolorem eum fugiat quo voluptas nulla pariatur. Neque porro quisquam est, qui dolorem ipsum quia dolor sit amet, consectetur, adipisci velit, sed quia non numquam eius modi tempora incidunt ut labore et dolore magnam aliquam quaerat voluptatem. Ut enim ad minima veniam, quis nostrum exercitationem ullam corporis
- 41. suscipit laboriosam, nisi ut aliquid ex ea commodi consequatur? Quis autem vel eum iure reprehenderit qui in ea voluptate velit esse quam nihil molestiae consequatur, vel illum qui dolorem eum fugiat quo voluptas nulla pariatur.