A company's triple bottom line measures the aspects of the following performance:
A. financial aspectB. environmental aspectC. social aspect What is a triple bottom line?In economics, the idea of the triple bottom line was that a company can be managed in a way that not only makes money but which also improves people's lives and the well-being of the planet.
So the idea is maintained that companies should commit to focusing as much on social and environmental concerns as they do on profits. It also posits that instead of one bottom line, there should be three aspect which are profit, people, and the planet.
In essence, the Triple Bottom Line seeked to gauge a corporation's level of commitment to corporate social responsibility and its impact on the environment over time. In conclusion, the theory of triple bottom line aims to measure the financial, social, and environmental performance of a company over time.
Full question "A company's triple bottom line measures which aspects of its performance? (select all that apply) A.financial B.environmental C.social D.technological E.ethical
Read more about triple bottom line
brainly.com/question/17386608
#SPJ1
as a strong leader, when you aim to achieve something and initially fail, what would you most likely do?
As a strong leader, you ought to provide a very thorough justification. Find a fresh approach to collaboration to complete the task. When you set out to do something, as a successful leader, you most likely find a new way to work with others.
Effective leaders must comprehend the motivations, emotions, and sentiments, particularly those who report to them. Since so many individuals are currently dealing with various difficulties, including worry, stress, adjusting to new work conditions, and income decline, empathizing with employees is essential.
A good leader demonstrates courage, passion, confidence, commitment, and ambition and offers direction, inspiration, and advice.
To learn more about a strong leader, visit here:
https://brainly.com/question/19720531
#SPJ4
What additional information would you need to create an action plan when you make changes to HR plan to merge two companies
Your organizational structure, the goals and demands of your HR department, the amount of workers you want to hire, how you want to manage them, and all information expected personnel costs should be included in your human resources business plan.
An action HR plan is a tool used by managers to aid staff in information succeeding by assisting them in identifying areas of subpar performance and establishing required performance standards. Action plans may be utilized independently, in conjunction with discipline, or both. First, the business needs to inform every employee of how it intends to accomplish its objectives, with a focus on its mission statement.
To learn more about HR, click here.
https://brainly.com/question/13190588
#SPJ1
issuers can gradually reduce the outstanding balance of a bond issue by using a sinking fund account into which they deposit a specified amount of money each year. to operationalize the sinking fund provision of an indenture, issuers can (1) purchase a portion of the debt in the open market or (2) call the bonds if they contain a call provision. under what circumstances would a firm be more likely to buy the required number of bonds in the open market as opposed to using one of the other procedures? when interest rates are higher than they were when the bonds were issued when interest rates are lower than they were when the bonds were issued
The items traded by buyers and sellers in the market are financial securities. They fall under the categories of marketable and non-marketable securities.
Stocks and debt are examples of equity financial securities. Bonds and debentures are examples of financial securities.
Bonds are long-term income securities that can be borrowed or gifted. The charges made on bonds are known as interest rates. The bonds and interest rates have a symbiotic relationship. The price of bonds decreases when interest rates rise, and they rise when interest rates go down. When the interest rate is higher and when it is lower, bonds are sold below face value and above face value, respectively.
Which are the four principal types of securities?
Debt, equity, derivative, and hybrid securities are the four different categories of security. By selling stocks, owners of equity securities, such as shares, can profit from capital gains.
To learn more about financial securities from the given link.
https://brainly.com/question/25787830
#SPJ4
An account that earns interest and is matched is _____.
A) an IDA
B) a basic savings account
C) savings account at a credit union
D) a money market
An account that earns interest and is matched is savings at a credit union. A savings account with interest.
What is a savings account?An essential sort of financial instrument is a savings account, which enables you to deposit funds and normally earns a moderate rate of interest. These accounts provide a safe location to keep your money while earning interest and are federally insured up to $250,000 per account owner.
Savings accounts come in a variety of varieties, and they are not all the same. Traditional savings accounts, high-yield savings accounts, money market savings accounts, certificates of deposit, cash management savings accounts, and specialty savings accounts are available.
To learn more about savings account refer to:
https://brainly.com/question/28612990
#SPJ13
The financial statements of a merchandise company are intertwined in the following manner?
A merchandise company's financial statements are linked in the following way: Statement of Changes in Owner's Equity is followed by the Income Statement manner, Net Income, and Balance Sheet.
Net sales, gross profit, and net income are the three determined figures on the merchandiser's multi-step financial statements . The actual revenue a business generates is known as net sales. It shows all of the sales that "went out the door" less all of the returns and discounts that were issued manner. The income statement, balance sheet, statement of cash flows, and statement of retained earnings are all parts of the financial statements that retailing companies create at the conclusion of a period.
To learn more about statements, click here.
https://brainly.com/question/14951563
#SPJ1
Can anyone help me out
It is a false statement that Hazmat suits are used for the protection of people wearing suits.
It is a true statement that the associate should apply labels that are not directed by the system.
It is a true statement that the two type of lithium battery are Lithium Ion and Lithium Metal
It is a false statement that it is okay for a Hamzat suit to wrap around the edge of a box
What is the purpose of hazmat suit?A hazmat suit means a piece of equipment that form part of the personal protective equipment (PPE) kit. The suit includes a garment that is impermeable and its designed especially for the protection of the wearer from any kind of hazardous substances.
Read more about hazmat suits
brainly.com/question/24219971
#SPJ1
e. Suppose that demand is perfectly inelastic at 40 million bags, so that consumers demand 40 million bags no matter what the price is. What price should you charge if you want the firm to earn only a fair rate of return? Assume as always that TC includes a normal profit.
The price which you should charge if you want the firm to earn only a fair rate of return would be $2 per bag.
Given,
Demand is perfectly inelastic at - 40 million bags
Consumers demand - 40 million bags
So, here the price which tends to yield a fair rate of return is also the price that makes the economic profit = 0.
Thus, the sales price = average total cost. So we must first determine total costs for producing 40 million bags:
Total costs = the Fixed costs + Variable costs
= $40 million + (40 million x $1) = $80 million
Now, we have to determine average total cost:
Average total cost at 40 million bags
= $80 million / 40 million bags = $2 per bag
The price which you should charge if you want the firm to earn only a fair rate of return would be $2 per bag.
To learn more about rate of return here:
https://brainly.com/question/14378808
#SPJ1
the history of the development of operations research
The history of the development of operations research may have originated in the efforts of military planners during the World War I.
Operations research is known to be an analytical method of problem-solving and as well as the decision-making which is thus useful in the management of the organizations. Here, the problems are broken down into basic components and then they are solved in defined steps by some mathematical analysis.
Operations research is said to originate in the efforts of military planners during World War I. Percy Bridgman is said to bring the operational research to bear on problems in physics in the 1920s and would later attempt to extend these to the social sciences.
Hence, operations research is a discipline which helps to make better decisions.
To learn more about Operations research here:
https://brainly.com/question/18866174
#SPJ1
besides marketing information being used throughout all of the marketing mix process, what is another critical area that benefits from discovering the marketing research information?
Sales forecasting and related costs. Sales forecasting is the process of predicting future revenue by estimating how much product or service a sales unit will sell in the coming week, month, quarter, or year.
What is Sales forecasting ?Forecasts are predictions about the future. It's difficult to overstate the importance of a company producing an accurate sales forecast. When leaders can rely on forecasts, privately held companies gain confidence in their operations. Accurate forecasts confer market credibility on publicly traded companies.
Forecasting sales adds value throughout an organisation. Forecasts are used by finance to create budgets for capacity planning and hiring, while sales forecasts are used by production to plan their cycles. Forecasts aid sales operations by assisting with territory and quota planning, supply chain by assisting with material purchases and production capacity, and sales strategy by assisting with channel and partner strategies.
One of the most important things to remember about sales forecasts is that they do not have to be perfect to be useful. Your sales forecast will frequently, if not always, differ slightly from your actual results.
To learn more about Sales forecasting refer :
https://brainly.com/question/14204337
#SPJ4
a manager who takes credit for the work his/her employees perform without giving credit to the person(s) who actually did the work is acting in a(n) manner.
A manager who takes credit for the work his/her employees perform without giving credit to the person(s) who actually did the work is acting in a(n)unethical manner.
Why do people engage in unethical manner?
Therefore, communication has ethical bounds because it is a powerful tool. Ethical communication is communication that aims to enhance interpersonal relationships or modify society's moral values. It is unethical to use communication to sabotage relationships or promote social immorality.
Unethical manner can be defined as actions that are against social norms or acts that are considered unacceptable to the public.
Examples of Unethical Behavior
Using Misfortune to Your Advantage. In English, the expression "kicking somebody while they're down" is used to describe this unethical behavior.
Overcharging customers, lying, accepting kickbacks, and making cash under the table are all unacceptable.abuse of animals, child labor, and other issuesPolitical activism is being repressed.To learn more about unethical manner refer to:
https://brainly.com/question/9740334
#SPJ4
human resource also known as production in the factor of labor , true or false?
I think the answer is TRUE.
Explanation:Labor is the effort that people contribute to the production of goods and services. The factors of production in an economy are its labor, capital, and natural resources. Labor is the human effort that can be applied to the production of goods and services. People who are employed or would like to be are considered part of the labor available to the economy.
what is the difference between neoclassic theory and classic theory
"Classicism" refers to ancient or subsequent that was influenced by traditional things. Neoclassicism is included in the definition of "Classicism" as it refers to work that draws inspiration from antiquity.
What is the difference?The fundamental distinction between classical and neoclassical theory is that the former presumes that a worker's satisfaction is solely based on meeting their physical and financial needs, while the latter takes into account not only these needs but also their level of job satisfaction and other social needs.
The 19th century saw the public introduction of classical doctrine. This concept is no longer used in actuality, though. The neoclassical approach is an improvement of classical theory.
Learn more about classical and neoclassical theory, from:
brainly.com/question/27306487
#SPJ1
using an existing brand name to introduce a product that is new to the company into a totally new, unfamiliar market seems like a good idea. several years ago, disposable pen, lighter, and razor maker bic introduced perfume under the bic brand name and it failed quickly. this innovation strategy is known as a
This innovation strategy is known as brand extension.
What is brand extension?
Brand extension is the process through which a manufacturer uses the name or trademark of a well-known company on a new product in an effort to boost sales.
In these situations, the company providing the trade mark or brand name typically receives a cut of the profits in the form of royalties. Therefore, the technique employed by Bic in the aforementioned scenario to introduce perfume with an already-existing brand name is an example of brand extension.
Learn more about brand extension
https://brainly.com/question/15053515
#SPJ4
monthly sale of beer at a bar is believed to be approximately normally distributed with mean 2450 units and standard 400 units.to determine the level of orders and stock ,the management wants to find two value symmetrically on either side of mean,such that the probability that sales of beer during the month will be between the two values is 0.95 and 0.99 find the required value
Using the normal distribution, the values are given as follows:
Probability 0.95: between 1666 and 3234 units.Probability 0.99: between 1420 and 3480 units.Normal Probability DistributionThe z-score of a measure X of a variable that has mean [tex]\mu[/tex] and standard deviation [tex]\sigma[/tex] is given by the rule presented as follows:
[tex]Z = \frac{X - \mu}{\sigma}[/tex]
The z-score measures how many standard deviations the measure X is above or below the mean of the distribution, depending if the z-score is positive or negative.From the z-score table, the p-value associated with the z-score is found, and it represents the percentile of the measure X in the distribution.In the context of this problem, the mean and the standard deviation of sales are given as follows:
[tex]\mu = 2450, \sigma = 400[/tex]
For the interval with 95% probability, the bounds are calculated when Z = -1.96 and Z = 1.96, excluding the 2.5% of the tails of the distribution, hence:
[tex]Z = \frac{X - \mu}{\sigma}[/tex]
-1.96 = (X - 2450)/400
X - 2450 = -1.96(400)
X = 1666.
[tex]Z = \frac{X - \mu}{\sigma}[/tex]
1.96 = (X - 2450)/400
X - 2450 = 1.96(400)
X = 3234.
For the interval with 99% probability, the bounds are calculated when Z = -2.575 and Z = 2.575, excluding the 0.5% of the tails of the distribution, hence:
[tex]Z = \frac{X - \mu}{\sigma}[/tex]
-2.575 = (X - 2450)/400
X - 2450 = -2.575(400)
X = 1420.
[tex]Z = \frac{X - \mu}{\sigma}[/tex]
2.575 = (X - 2450)/400
X - 2450 = 2.575(400)
X = 3480.
More can be learned about the normal distribution at https://brainly.com/question/25800303
#SPJ1
how does the timing of adjusting entries differ from the accounting for daily transactions?
Adjustments are made at the end of the accounting period because making them on a daily basis would be inefficient.
An accounting amount, in bookkeeping, is the period with relevancy that management accounts and monetary statements are prepared. In management accounting, the accounting period varies widely and is decided by management. Monthly accounting periods are common.
In financial accounting, the accounting period is determined by regulation and is sometimes twelve months. the start of the accounting period differs per jurisdiction. For example, one entity might follow the calendar year, Gregorian calendar month to December, whereas another may follow April to March because of the accounting period.
The International Monetary Reporting Standards allow a period of fifty-two weeks as an accounting period rather than 12 months.[1] This technique is thought of as the 4-4-5 calendar in British and Commonwealth usage and the 52–53-week fiscal year in the United States. In the United States the technique is allowable by generally accepted accounting principles, similarly as by US Internal Revenue Code Regulation 1.441-2 [2] (IRS Publication 538).
Learn more about Accounting Period here: https://brainly.com/question/26240841
#SPJ4
Describe the elements that must be present for the courts to rule that a contract is unconscionable?
The elements that would have to be in place for a contract to be unconscionable would be that
They were under pressureThey were misledThey did not have the right informationWhat is meant by a contract?This is the term that is used to refer to the fact that two people or more have agreed to do business with themselves.
In order to be a contract, one person would have to create a bargain and the other would be the one that would agree to the terms.
It is unconscionable at the time when the contract is done and the person or one of the parties is found not to have been able to make the contract agreement at their right frame of mind. In this case, the law has the power to protect this party.
Hence they would have to rule in his favor. Therefore to be unconscionable, a contract would have to have been misled, have been made under duress and without the adequate information.
Read more on contracts here:
https://brainly.com/question/5746834
#SPJ1
what type of contract exists when at least one party has the option of canceling it?
Voidable contract exists when at least one party has the option of canceling it.
A contract is an agreement among events, developing mutual responsibilities that are enforceable by way of regulation. The primary factors required for the settlement to be a legally enforceable contract are: mutual assent, expressed by way of a legitimate provide and recognition; good enough attention; ability; and legality.
A agreement may be described as an agreement verified by way of law under segment 2(h) of the Indian settlement Act, I872. in step with section 2(e) of the Act, an settlement is “every promise and each set of guarantees forming consideration for each different.”
Learn more about Contract here:-https://brainly.com/question/5746834
#SPJ4
suppose scientists provide evidence that people who drink energy drinks are more likely to have a heart attack than people who do not drink energy drinks. we would expect to see
A drop in interest in energy drinks will be visible in the market.
What is a market?Supply and demand, two economic forces, govern the creation of goods and services in a market economy. Market economies are built on free transaction and are not governed by a centralized authority (such as a government).
The entire number of buyers and sellers in the area or region under consideration is referred to as the market. Earth, as well as several nations, regions, states, and cities, may be the subject.
The worth, expense, and cost of the goods traded depend on the forces of supply and demand in the market. The four types of economic market structures are oligopoly, monopoly, perfect competition, and monopolistic competition.
The following characteristics explain why the categories are different: In oligopoly, there are few producers, many in perfect and monopolistic competition, and one in monopoly.
A market economy is a form of economic system in which supply and demand, rather than government intervention, control the economy. An economy with a fully free market is one in which every resource is privately owned.
Learn more about market, here
https://brainly.com/question/10232194
#SPJ12
a) Describe the procedures (steps), that can be followed during the process of recovering the amounts in the book debts from the time they are handed over to the administrator to the time the final amount is handed over to the official receiver
Official letter to be sent. This is not just a straightforward task, but it may also be mandated by law in amount some areas. Speak to a collection company. A debt collection service communicates with debtors by calling them, emailing them, and, if required, filing legal action. Make a legal claim.
If the client still refuses to pay, think about engaging a debt collector. Consider filing a lawsuit. To locate unpaid items, conduct a property search on the debt Personal Property Security Register (PPSR). To assist in obtaining payment, your creditor works with a collection agency amount. To repay the loan, you would only be coordinating with the collection agency.
To learn more about debt, click here.
https://brainly.com/question/19052808
#SPJ1
Suppose the supply chain for a clothing industry is as follows:
Raw materials > Parts manufacturing > Final assembly > Retailer > Customer
If a final assembly company wants to expand into the manufacturing industry, it is pursuing which kind of integration?
Backward Vertical Integration is the strategy that is taken by a firm that specializes in final assembly and wants to grow into the manufacturing sector.
This is further explained below.
What is Backward Vertical Integration?Generally, One kind of vertical integration is known as "backward integration," in which a firm increases its function to take on responsibilities that were previously handled by enterprises farther up the supply chain.
In other words, backward integration occurs when a firm acquires another company that offers the items or services that are required for manufacturing. Backward integration may also be referred to as supply chain management.
In conclusion, for a company with chains as
Raw materials > Parts manufacturing > Final assembly > Retailer > Customer
Backward Vertical Integration is best adapted
Read more about Backward Vertical Integration
https://brainly.com/question/15062662
#SPJ1
Roughly how many US adults are considered to be out of labor force meaning that they are not both unemployed and looking for work?.
A. 1/4
B. 1/3
C. 1/2
D. 2/3
The total adult, working-age population in 2016 was 253.5 million. Out of this total population, 151.4 million were classified as employed and 7.7 million were classified as unemployed.
What percentage of the population is not in the labor force?More than 92 million Americans, or 37% of the civilian population aged 16 and older, are neither employed nor unemployed, but instead are classified as "not in the labour force" in the October jobs report. They are currently unemployed but haven't looked for work recently enough to be included in the unemployment statistics, which indicates they aren't currently employed.
Who is considered out of the labor force?Both working and jobless people are part of the labour force. People who are neither employed or looking for work are not part of the labour force.
Nobody who is neither employed nor looking for work is considered to be in the labour force. This group comprises retirees, students, caregivers for children or other family members, and other people who are neither employed nor looking for work.
To learn more about labor force visit:
https://brainly.com/question/13962639
#SPJ13
Which product is an example of a consumer good?
• Stock share in a tech company
O Dog food for a pet boarding facility
O Paint sprayer for an autobody shop
O Gallon of milk to use in a bowl of cereal
Answer:
Dog food for a pet boarding facility
Explanation:
what is one of the benefits of pursuing a differentiation strategy when it comes to the power of suppliers?
Differentiation leads to costs rising above acceptable limits. By lowering prices, differentiation offers defense strategy against alternative items. Product diversification that works results in brand loyalty and higher revenue.
A product differentiation strategy entails finding and showcasing a product or business's distinctive attributes as well as the key distinctions between it and its rivals. Finding a position that is profitable and defendable so that you can coexist with other businesses in the same market is the objective of a differentiation strategy rather than competing with competitors and driving them out of business. how you differentiate your business strategy from otherwise comparable competitors in the market.
To learn more about product, click here.
https://brainly.com/question/22852400
#SPJ1
What is the labor force participation rate of a population of 400,00 wherein the working labor force is 305,00 workers?
A. 69.6%
B. 76.3%
C. 87.1%
D. 55.4%
The labor force participation rate of a population of 400,00 wherein the working labor force is 305,00 workers is 76.3%.
What is the labor force participation rate?The labor force participation rate provides an estimate of the size of the labor force in an economy. The calculation is the proportion of the working-age non-institutionalized population, ages 16 and older, who are employed or actively looking for work.
According to the U.S. Bureau of Labor Statistics (BLS), which releases the data monthly, the labor force participation rate in the U.S. ranged between a low of 61.7% and a high of 62.3% in the 12 months ending in September 2022.
Calculation:
The formula for calculating the labor force participation rate is: (Labor Force Civilian Noninstitutional Population) x 100.
= (305,00/400,00)*100
= 76.3%
Learn more about the labor force participation rate with the help of the given link:
brainly.com/question/13962639
#SPJ13
In which set of markets does imperfect information have the most impact in
terms of creating problems that are extremely hard to solve?
a. labor markets
b. goods and services markets
c. financial markets
d. insurance markets
Amy is buying a new laptop. She is interested in what her peers have to say about laptops. Amy reached out to her friends because the use of a laptop is
Amy is buying a new laptop. She is interested in what her peers have to say about laptops. Amy reached out to her friends because the use of a laptop is situation decision to make. Thus the correct option is Last.
What is the laptop?A laptop is referred to as an electronic device that is the latest technology having similar features to a computer. The laptop is easy to carry and can be used in traveling or in motion due to its portability.
In order to avoid using a strategy, situational decision-making entails making sensible, practical decisions or choices while taking into account the unique scenario or context.
In order to make a decision about buying a new laptop Amy is looking for feedback from her peers and friends about the laptops to make the best possible use of a laptop for work purposes based on the evaluation of their responses.
Therefore, the last option is appropriate.
Learn more about decision-making, here:
https://brainly.com/question/3322255
#SPJ2
Imagine that you are a school counselor and a student comes
to see you confused about what clubs or organizations to join.
They say that they have NO IDEA what they want to do when they grow up. What are some questions you would ask them in order to help guide their selection? Come up with at least three questions.
Three questions that you can ask the student as a school counselor to guide their selection of what they want to do when they grow up are:
What are your current skills?How would you like your work and personal life to be balanced?What are your interests?What questions help decide career path?One question that help a person decide what they want to do when they grow up is what their current skills are. These skills can help decide their future career path because it is very advantageous to pick a career that you are already good at and have a better chance of progressing in.
Another question relates to the student's interests. A lot of people get burnout in their current career because they are doing things that they are not interested in. If you were interested in what you did, it would make work so much easier. So asking the student what they are interested in, can direct them to their preferred career path.
A great question that can also help would be what the student wants their work-life balance to be like. There are careers like law that will require more work as opposed to a personal life. If the student likes working, then they can pick such a career.
Find out more on figuring out a career path at https://brainly.com/question/6947486
#SPJ1
an audit should be designed to obtain reasonable assurance of detecting material misstatements due to:
An audit should be designed to obtain reasonable assurance of detecting material misstatements due to fraud, infractions of the law, and mistakes that have a direct impact on the financial statement amounts.
The audit should be planned by the auditors to provide them a reasonable certainty that they will find any major misstatements brought on by failure to comply with a contract or grant agreement clauses that directly and materially affect the amounts reported in the financial statements.
The purpose of an audit should be to provide a fair level of certainty that fraud and major errors in the financial statements will be found. Although an auditor shouldn't assume that management is dishonest, it must be taken into account that it might be the case.
To learn more about Audits visit: https://brainly.com/question/14652228
#SPJ4
Use the supply and demand schedules below to answer the following questions:
a. What is the market equilibrium price and quantity?
MEP:
MEQ:
b. What is the market price if there is a shortage of 30 units?
$__
c. At a price of $20, the market experiences a _____ (shortage/surplus) of _____ units
a. The market equilibrium price is $15.
The market equilibrium quantity is 70.
b. The market price if there is a shortage of 30 units is $10.
c. At a price of $20, the market experiences a surplus of $30.
What is equilibrium price?The equilibrium price simply means the price at which the quantity that's demanded and the quantity that's supplied are equal.
It should be noted that a shortage occurs when the quantity that's demanded is less than the quantity that supplied. In this case, there's a shortage of 30 units when the price is $10. The quantity demanded is 85 units and the quantity supplied is 55 units.
Also a surplus occurs when the quantity that's supplied is more than the quantity that's demanded.
Learn more about equilibrium on:
brainly.com/question/517289
#SPJ1
Why are financial statements and financial ratios used as factors in a company’s decision-making process? Provide at least one real world example.
What are three ways businesses demonstrate corporate responsibility? Provide at least one real world example.
A financial statements & financial ratios are used as factors in a company’s decision-making process because its informs about the company financial position.
What is a financial statements & financial ratios?In finance, a financial statements refers to those written records that convey the business activities and the financial performance of a company. It is often audited by government agencies, accountants, firms, etc. to ensure accuracy, for tax, financing, investing purposes etc.
Also, a financial ratio means a relative magnitude of two selected numerical values taken from an enterprise's financial statements. As we have many standard ratios, they are all used to try to evaluate the overall financial condition of a corporation or other organization.
The three ways in which businesses demonstrate a corporate responsibility includes
environmental initiativescharity workethical labor practicesvolunteer projects.What is a corporate responsibility?It is best defined as a business model that helps a company be socially accountable to itself, stakeholders, public. government etc. When a firm practices corporate responsibility, its becomes conscious of the kind of impact they are having on all aspects of society including the economic, social, and environmental aspect.
Read more about corporate responsibility
brainly.com/question/14624782
#SPJ1