Usually conducted in an informal social setting is an advantage of the user help group form of training. The correct option is (a).
Training is the process of information and abilities .The purpose of coaching is to strengthen one's ability, capacity, productivity, or success. It serves as the foundation of apprenticeship programs and the main source of information in technical institutes. Instruction may continue past initial competence to retain, enhance, and update skills all across the working life, in in addition to the essential education required for the a craft, activity, or profession. This type of instruction may be referred to as career growth by people in certain professions and occupations. Developing physical fitness in relation to a particular competency, such as sports, arts, industrial uses, or certain other vocations, is sometimes referred to as conditioning.
Learn more about Training here:
https://brainly.com/question/28801057
#SPJ4
What is one disadvantage of a market economy?
A market economy has drawbacks, one of which is that it cannot satisfy everyone's fundamental requirements. Additionally, markets fall short in providing some highly valuable services like justice, education, and healthcare.
What is fundamental requirements?
Definition of requirements is both an art and a science. To uncover underlying business demands that could be addressed by a system solution, analysts must interact closely with clients and rely on both their technical and communication abilities. One of the biggest hazards is to "jump to a solution" without having a thorough understanding of the operational issues and core client requirements. By its very nature, requirements analysis is an exploratory and iterative process. Customers frequently struggle to express their true needs until they see what an IT team has already agreed to in earlier requirements cycles.
So, one disadvantage of a market economy is that it cannot satisfy everyone's fundamental requirements.
To learn more about fundamental requirements:
https://brainly.com/question/20386031
#SPJ4
Beautiful Lawns Company estimates its doubtful accounts by aging its accounts receivable and applying percentages to various aged categories of accounts. The Beautiful Lawns Company computes a total of $3,600 in estimated doubtful accounts as of December 31, 2016. Its Accounts Receivable account has a balance of $112,800 and its Allowance for Doubtful Accounts has a credit balance of $600 before adjustment at December 31, 2016. How much bad debts expense will Beautiful Lawns report in 2016
Answer:
$3,000
Explanation:
Calculation to determine How much bad debts expense will Beautiful Lawns report in 2016
Using this formula
Bad debts expense=Estimated doubtful accounts -Allowance for Doubtful Accounts credit balance
Let plug in the formula
Bad debts expense=$3,600-$600
Bad debts expense=$3,000
Therefore The amount of bad debts expense that Beautiful Lawns will report in 2016 is $3,000
Which of the following measures would not help managers to control and improve operations?
a) units produced per time period
b) cost trends of a product
c) yield trends
d) commissions paid per time period
The commissions paid per time period of the following measures would not help managers to control and improve operations.
What is the cost?A cost is the amount of money that has been spent to produce something or provide a service and is thus no longer accessible for use. In business, the cost could be one of acquisition, in which case the money spent to obtain it is recognized as cost. In this situation, money is the input that is used to purchase the item.
The term refers to that commissions paid per time period pay commission monthly, quarterly, or annually. A business may want to wait until the sales contract is signed and finalized.
Therefore, Thus option (D) is correct. As commissions paid per time period may not help the managers to control or improve.
Learn more about cost here:
https://brainly.com/question/15135554
#SPJ1
The continuing development and improvement of computer information systems has made a powerful impression on Jaimie Hall, CEO of See-Saw City (SSC). The current computer system at SSC is seven years old, and while still highly useful and reliable, Jaimie is wondering if a new system would be more efficient and more useful. Jamie recognized that some of her managers would prefer to keep the old system, while others have been requesting that the company update its information capability. To overcome the resistance to the new system, Jamie can use any of the following techniques, EXCEPT
A. Education and Communication
B. Participation in designing the system
C. Coercion
D. All of these can be used
Answer:
C
Explanation:
What are the factors that influence the zone of tolerance?
There are four factors that influence the level of adequate service, namely transitory service intensifiers, perceived service alternative, customer self-perceived service role and situational factors.
What are the factors zone of tolerance?Time, place, situation, and culture all play a part in defining the range of tolerance.Temperature, humidity, soil chemistry, pH, salinity, and oxygen levels are just a few of the physical, abiotic (non-living) elements that have an impact on where organisms can exist. They have tolerance ranges for the abiotic environmental situation, much as species have geographic ranges.Four fundamental models of tolerance—religious, medical, anthropological, and psychological—have been identified via study and interpretation of the scientific literature.People who are tolerant display strength by being able to handle opposing viewpoints. Another benefit of tolerance is that it can aid in personal growth. Tolerance also makes peaceful coexistence possible.To learn more about zone of tolerance refers to:
brainly.com/question/26145317
#SPJ4
Explain how conflict management depends on a study of interpersonal communication. Why should we study conflict
"An stated conflict involving at least two interdependent parties that see competing objectives, scarcity of resources, and outside interference with their objectives".
The goal of effective conflict resolution techniques is to prevent arguments from getting worse . You'll be better able to teach and learn from people in both the professional and personal resources if you have dispute interdependent abilities. It will be highly beneficial for every employee to get to know one another and to avoid conflicts that could result in labour disputes through effective interpersonal communication. Openness and empathy are the two aspects of interpersonal communication that are most important in reducing labour conflict.
To learn more about conflicts, click here.
https://brainly.com/question/17085630
#SPJ4
The first step in the delegation process is
Choose matching definition
1 a hierarchy
2 defining the goal
3 analyzing the organizational chart
4 performing a sensational analysis
Defining the goal is the first stage in the delegation process.This is the matching definition.
What is delegation process?
Delegation is the process of assigning authority and responsibility to a subordinate in order to accomplish a task. The delegation process involves transferring some of the decision-making power and authority from the superior to the subordinate. It is an important tool for managing workload, improving efficiency, and driving results. The delegation process involves clearly defining the scope of authority and responsibility that the subordinate has been delegated and the expectations of the delegate. The superior must also provide the resources, information, and support necessary for the delegate to accomplish the task successfully.
So, The correct option is 2) defining the goal.
To learn more about delegation process:
https://brainly.com/question/10708236
#SPJ4
5. Adding an Internet channel is particularly attractive to retailers with ______ brand names and _______ locations and distribution.
Adding an Internet channel is particularly attractive to retailers with weak brand names and extensive locations and distribution.
Online product promotion is less expensive than offline retail shop promotion. You are exempt from the ongoing expenses of home upkeep and leasing. Stock does not have to be bought to be displayed at a store. You can place stock orders in response to demand to reduce the cost of your inventory. First, the inclusion of an Internet channel offers the ability to expand the range of goods available. Third, it gives merchants the exceptional chance to gather data on customer purchasing habits, which they can utilise to enhance the shopping experience across all channels.
To learn more about brand click the link below:
brainly.com/question/22068280
#SPJ4
What is the purpose of insurance simple words?
Insurance has a purpose of protecting yourself and your loved ones financially in case of unexpected events, such as a death, an accident, a natural disaster, or a medical emergency.
Insurance policies provide a safety net by helping to cover the costs associated with these events, such as medical bills, funeral expenses, and property damage. With insurance, you can have peace of mind knowing that you and your family have a level of financial protection in the face of difficult times.
Insurance is a way to protect you and your loved ones from financial loss due to unexpected events and that is its purpose. It is a way to ensure that you and your family have the financial resources to cope with difficult situations, such as illness, theft, damage to property, or death.
Insurance can be taken out to cover a variety of things, including your home, car, health, life, and business.
By paying regular premiums, you can rest assured that you and your family are protected if the worst should happen.
To learn more about insurance, click here:
https://brainly.com/question/25855858
#SPJ4
A manager can increase return on investment (ROI) by doing which of the following?
a. Decrease operating expenses
b. Increase operating expenses
c. Increase operating assets
d. Decrease sales
Option (a) . A manager can increase return on investment (ROI) by decrease operating expenses.
What's included in operating expense?
Operating expenses — also known as selling, general and administrative expenses (SG&A) — are the costs of doing business. This includes rent and utilities, marketing and advertising, sales and accounting, administration and management salaries.
What are the 3 operating expenses examples?
If these costs are included, examples include auditor fees, bank charges, debt settlement costs, and interest costs. The definition of operating expenses may be extended to include the cost of goods sold, thereby covering all operational aspects of a business.
Where the operating expenses?
A company operating expenses, sometimes called OpEx, are reflected in the income statement. Along with non-operating expenses, it helps companies to calculate profitability.
To know more about Operating Expenses visit here:
https://brainly.com/question/14268337
#SPJ4
Is insurance important for everyone?
Yes, insurance is important for everyone as it has benefits for every individual of any age.
Insurance provides financial protection against unexpected risks such as illness, injury, or death. It helps to protect individuals, families, and businesses from financial hardship due to potential losses.
Insurance helps to cover medical expenses, repair or replace damaged property, and provide income if the policyholder is unable to work due to illness or injury.
Insurance can also provide peace of mind by allowing individuals to plan for their future and protect their assets. By having insurance, individuals can have access to resources that can help them to manage their risk and secure their financial future.
For more questions like Insurance click the link below:
https://brainly.com/question/28562565
#SPJ4
A property has a net income of $40,000, interest payments of $17,000, and annual cost recovery of $9,000. The property's tax rate is 25%. What is the property's annual tax liability
The property's yearly tax obligation is calculated to be $3500.
The amount that a person, company, or other entity owes to a federal, state or local tax authority is known as their tax liability. In general, you owe taxes when you earn money or make gains off of the sale of an investment or other item.
Anyone who owns a residential, commercial, or rental property is required to pay property tax, which is due annually or semi-annually depending on convenience. The location of the property, the current valuation, and local laws all play a role in determining the tax amount.
Annual Tax Liability = (net income - interest payments - annual cost recovery) * property's tax rate
Annual Tax Liability = (40000 - 17000 - 9000) * 0.25
Annual Tax Liability = 14000 * 0.25 = $3,500
Therefore, Annual Tax Liability = $3,500
To know more about tax liability, refer to this link:
https://brainly.com/question/27763905
#SPJ4
What is meant by the invisible hand? Explain thoroughly using these terms in your explanation; “competition” “self-interest” “self-regulating
Answer:
The invisible hand is the term in economics and political philosophy for the invisible mechanism that drives a free market system, coined by economist Adam Smith. Ever since then, it has been a central concept for economists and conservative politicians in their arguments for a pure, non-state intervention free market, laissez-faire policy.
In his analysis, Adam Smith argued that the free market itself is a mutually beneficial arrangement that occurs in itself, spontaneously, as if some invisible hand is operating, by a chain of thousands of exchanges without participants thinking anything about the consequences.
Therefore, through competition guided by the market participants' self interests, all market participants would benefit in a collateral way, provided that there is a proper self regulation of the market, and not a regulation guided by the government.
A tax rate on a building with a $530,000 taxable value is 4.5 mills per thousand dollars of assessed valuation. What is the annual tax liability
$2,385. A tax rate on a building with a $530,000 taxable value is 4.5 mills per thousand dollars of assessed valuation By definition, a tax liability is simply the amount of money.
owing by a business or person to a taxing entity, such as the Internal Revenue Service (IRS). Set it up like this to find the answer to this;mIf $1000 has a taxable value of 4.5 mills, how much would 530,000 pay If $1000 = 4.5 so $530,000's tax obligation would be equal to (530,000 * 4.5) / 1,000. = 2,385,000/ 1000 = $2,385 The amount that a person, company, or other organization owes to a federal, state, or local tax body is known as their tax liability. In general, you owe taxes when you earn money or make gains off of the sale of an investment or other item.
learn more about tax here:
https://brainly.com/question/16423331
#SPJ4
A business has fixed costs of aed 10,000 per year, and produces 1000
items a year. Each item has a variable cost of aed 5. What is the total
cost?
Fast plz
Answer:
TC = Fc + VC
= 10000- 5000= 5000
SS5H3 EXPLAIN How the Great Depression and New Deal affected the lives of millions of Americans. a. DISCUSS the Stock Market Crash of 1929, Herbert Hoover, Franklin Roosevelt, the Dust Bowl, and soup kitchens. b. ANALYZE the main features of the New Deal; include the significance of the Civilian Conservation Corps, Works Progress Administration, and the Tennessee Valley Authority.
People used credit to buy things in the 1920s. People had few savings, but almost everyone was in debt. People were unable to repay their bank debts during the Great Depression, and the banks suffered financial losses.
Banks had also lost a lot of money in the stock market. By 1932, the banking system had collapsed. By 1933, 15 million people, or more than one-quarter of those looking for work, were unemployed. Many shantytowns sprang up as a result of a lack of funds for housing. To provide hot food, charities established soup kitchens. People used to go door-to-door looking for food or work at this time.
The Civilian Conservation Corps (CCC) recruited single, unemployed men aged 18 to 25. The men were paid $30 per month to work in parks and forests and lived in camps. It had a workforce of 3 million people.
The federal government established the Tennessee Valley Authority (TVA) in 1933 to supply electricity to the Tennessee River basin and surrounding areas. The TVA was also in charge of flood control. The TVA generated electricity through hydroelectricity.
The Works Progress Administration (WPA) constructed buildings, bridges, and roads, including the Golden Gate Bridge in San Francisco, in 1935. It also gave birth to theater, art, and writing. It employed approximately 8.5 million Americans.
To learn more about Great Depression, please refer:
https://brainly.com/question/29771180
#SPJ4
Hotel clerks, amusement park workers, and travel agents all work in careers found in the _____ career cluster.
Hotel clerks, amusement park workers, and travel agents all work in careers found in the hospitality & tourism career cluster. a collection of occupations that emphasise giving people food, lodging, aid to travellers, and enjoyable activities.
Career clusters are collections of similar job categories. They provide you with a simple approach to investigate several job types under a single broad clerks. Start with one of the clusters, such as construction or health care, to understand what it entails, current trends, and the various careers it provides. The information and abilities that learners need as they take a route toward their career goals are identified by career clusters. Whether learners are in high school, college, technical training, or the workforce, the recognised knowledge and skills provide a solid foundation for learner success.
To learn more about clerks, click here.
https://brainly.com/question/14339707
#SPJ4
a rich country that opened its borders to trade with a poor country would cause in the long run?
In addition to increasing efficiency, international trade also enables nations to take part in a global economy.
when a wealthy nation and a developing nation sign a free trade agreement?According to the Samuelson Critique, if a rich country and a poor country engage into a free trade agreement that lowers wages in the richer country, the reduced prices that the inhabitants of the richer country pay may not be enough to generate a net gain for that economy.
What consequences does global trade have?International commerce frequently results in price drops for consumer products, boosting the welfare of citizens in importing nations. Greater welfare improvements may result from lower consumption expenses than from changes in income.
To know more about international visit:
https://brainly.com/question/21270541
#SPJ4
Angie’s Cupcake Shop replaced the tables and chairs in the shop. The old furniture was 7-year property and was in its third year of depreciation when it was sold in May. The original cost of the furniture was $8,200 and was depreciated using the half-year convention. Angie will be able to deduct $____ in depreciation during the year of sale. 717 (don’t forget about the half year convention. Multiply the 1434 by 0. 5)The mid-quarter convention is used for all assets purchased during the year when more than ____% of the tangible ____ property purchased is placed in service during the fourth quarter of the year
Angie will be able to deduct $717 in depreciation during the year of sale.
What is depreciation?Depreciation is an accounting technique for spreading out the expense of a tangible item over the course of its useful life. How much of an asset's value has been used is shown through depreciation. It enables businesses to purchase assets over a predetermined length of time and generate income from those assets.
According to the question the original cost of the furniture was $8,200.
The half-year convention means that the furniture is depreciated over 7 years (the useful life of the asset) with half the usual depreciation taken in the first and last year
In the third year of depreciation, the furniture would have been depreciated by
1/2(1/7) x $8,200 = $471
However, since the furniture was sold in May, only half of that year's depreciation can be taken.
So,
$471 x 0.5 = $235.50
Adding that amount to the previous two years' depreciation:
$235.50 + $471 + $471 = $1178.50
The mid-quarter convention is used for all assets purchased during the year when more than 40% of the tangible property purchased is placed in service during the fourth quarter of the year.
To know more about depreciation visit:
https://brainly.com/question/30024295
#SPJ4
the american marketing associan has established these to ensure that marketing firms do not return findings
The American Marketing Association (AMA) has established a Code of Ethics to ensure that marketing firms do not return findings or results that are misleading or inaccurate.
The Code of Ethics requires that marketing firms provide accurate and reliable data that is free from bias and is based on reliable sources. Additionally, the Code of Ethics requires that marketing firms be transparent with their clients about the methods used to obtain their data and provide an accurate representation of the results. This ensures that marketing firms do not return findings that are not substantiated and provide their clients with the best possible information.
To know more about marketing here
https://brainly.com/question/14115181
#SPJ4
Chang, Inc. S balance sheet shows a stockholders' equity book value (total common equity) of $751 comma 200. The firm's earnings per share is $2. 96, resulting in a price/earnings ratio of 12. 82X. There are 51,000 shares of common stock outstanding. What is the price/book ratio? What does this indicate about how shareholders view Chang, Inc?
A corporation shareholder can possess as few as one share of stock, and they can be any individual, business, or institution.
What is the meaning of shareholders?A shareholder is an individual or organization that has made a financial commitment to a firm in exchange for a "share" of ownership. Common or preferred shares that the corporation has issued and that the shareholder holds (or owns) serve as a representation of such ownership.
The phrase "shareholder equity" (SE) refers to a company's net value or the total sum of money that would be given back to its shareholders in the event of a company's liquidation after all obligations have been settled. SE is therefore the owners' remaining claim to the assets after all debts have been paid.
The ability of a company's board of directors and senior management to make strategic decisions, including the capacity to make sensible investments and produce a healthy return on invested capital, is essential to the company's ability to maximize shareholder value.
To learn more about shareholders refer to:
https://brainly.com/question/28452798
#SPJ4
Which of the following formulas would you choose to calculate the future balance on an account that earns compound interest? O FV = PV" x (1 + i) O FV = (PV x i)" O FV = PV x (1 + i)" O FV = PV x (1 + i) xt
Comparing operations and activity to additional evidence is the process of reconciliation.
Where is the utility of simple interest?When acquiring credit card loans, auto loans, student loan debt, consumer loans, and occasionally even mortgages, simple interest is frequently employed. Compound interest, on the other hand, is frequently employed to increase long-term investment returns for things like 401(k)s and many other assets.
Why is straightforward interest useful?Because they have to pay less interest than loans with compound interest, simple interest debt are quite advantageous for borrowers. The underlying loan balance on the payment due date determines how the interest is computed in a straightforward loan.
Compound interest: FV = PV / (1+I)^N
Simple interest: FV = PV + (PV x I x N)
a. True
b. False
a. True
Explanation:
accumulated interest
FV = PV / (1+I)^N
simple interest
FV = PV + (PV x I x N)
To know more about interest visit:
https://brainly.com/question/29480777
#SPJ4
Very often, failure to record a liability means failure to record a(n)
a. footnote.
b. asset conversion.
c. revenue.
d. expense
Very often, failure to record a liability means failure to record a(n) expense.
What is expense?An expense is an item that generally requires an outflow of money or some form of property to another person or group in payment for an item, service, or other category of expense.For tenants, rent is an expense.For students and parents, teaching is a cost.Expenses are the operating costs incurred by a business in order to generate revenue. It is simply defined as the cost you have to spend to get something. As the saying goes, “It costs money to make money”.Expenses in accounting refer to the money and expenses a business spends to track revenue. Simply put, out-of-pocket expenses are the costs associated with running a business that together contribute to the activities necessary to generate a profit.To learn more about expense from the given link:
https://brainly.com/question/29842871
#SPJ1
Please select the newly answerable business questions that emerged in the ""modern age"" of marketing
With the end of World War I, the modern era of marketing began. Utilizing all of a company's resources to give customers the best experience possible and spur business growth is modern marketing.
According to a recent McKinsey survey, marketing is a key factor in most or all of a company's growth agenda, according to 83 percent of worldwide CEOs. Large volumes of messages and content can be developed continuously, monitored by performance analytics, and then changed as necessary in a modern marketing company.
Broad offers and experiences across significant consumer segments are referred to as personalization. Today, the objective of modern age of marketing is to creatively deliver as much relevant one-to-one marketing as possible by leveraging data from all consumer interactions.
To learn more about modern age of marketing, please refer:
https://brainly.com/question/11846978
#SPJ4
How big of a loan can I get with a 750 credit score?
With a credit score of 750, you can borrow $50,000 to $100,000 or more. In addition to your credit score, other factors such as your salary, work status, the sort of loan you receive, and even the lender, will affect the precise amount of money you will receive.
What makes it possible?
Because credit scoring techniques do not support it, a credit score of 1,000 is not feasible. According to Experian, some credit scoring techniques can produce scores as high as 900 or 950, however these are institution-specific ratings that are only applied in that sector.To be eligible for a $1,000 personal loan, you probably need a credit score of at least 580. If a borrower has sufficient income to cover the loan's monthly payments, the majority of lenders who offer personal loans of $1,000 or more accept them, even if their credit is poor or better.Generally speaking, you need a credit score of at least 620 to be qualified for a loan to buy a property. Most lenders require that low of a credit score.To know more about credit score here
brainly.com/question/2609368
#SPJ4
Which type of MCO has achieved the greatest success in employment-based enrollment?
Select one:
A. HMOs
B. PPOs
C. POS plans
D. Exclusive provider plans
In terms of employment-based enrolment, (B) PPOs are the MCO type that has had the most success.
A Preferred Provider Organization (PPO) explains what it is?A well-liked health insurance program for singles and families is a preferred provider organization (PPO). Networks of health insurance providers and contracted medical practitioners are used in PPOs. The insurer's plan subscribers can receive services from medical facilities and practitioners at a discounted price through preferred providers. Both in-network and out-of-network healthcare providers are covered by the plan, and plan participants are entitled to the full PPO benefit when they see them.
Samuel Jenkins, a member of the Segal Group who advised hospitals regarding Taft-Hartley trust funds, proposed that the PPO be set up at the St. Luke's Medical Center in Denver.
To know more about health insurance visit: https://brainly.com/question/28580013
#SPJ4
An increase in capital will increase real GNP per person a. less in a poor country than a rich country. The increase in real GNP per person will be larger if the addition to capital is foreign rather than from domestic investment. b. more in a poor country than a rich country. The increase in real GNP per person will be larger if the addition to capital is foreign rather than from domestic investment. c. more in a poor country than a rich country. The increase in real GNP per person will be larger if the addition to capital is from domestic rather than foreign investment. d. less in a poor country than a rich country. The increase in real GNP per person will be larger if the addition to capital is from domestic rather than foreign investment.
The correct option is D. less in a poor country than a rich country. The increase in real GNP per person will be larger if the addition to capital is from domestic rather than foreign investment.
Gross national Product (GNP) is Gross domestic Product (GDP) plus net element income from abroad. Description: GNP measures the monetary fee of all the completed goods and offerings produced through the united states' elements of production regardless of their location.
The gross country-wide earnings (GNI), previously referred to as gross country-wide product (GNP), is the overall home and overseas output claimed with the aid of citizens of a rustic, together with gross domestic product (GDP), plus issue incomes earned by means of foreign residents, minus profits earned in the home economic system via nonresidents.
44 evaluating GNI to GDP suggests the diploma to which a kingdom's GDP represents domestic or international hobby. GNI has step by step replaced GNP in worldwide facts. even as being conceptually equal, it's far calculated differently. GNI is the basis of calculation of the biggest part of contributions to the budget of the ecu Union.
To know more about GNP visit here:
brainly.com/question/29850320
#SPJ4
Which of the following expenses would not appear on a selling and administrative expense budget? A) Sales commissions B) Depreciation C) Property taxes D) Indirect labor
100 POINTS!!
Could the price controls on bread have been avoided in some prudent way?
The price controls on bread has not been avoided because Maximum price is reduced on the price of food to make it more affordable, but the limitation is maximum price may lead to less supply in shortage.
What do you mean by Price control?Price controls are those restrictions which was imposed by governments to ensure that the goods and services remain affordable to consumers.
Prices assigned scarce resources. Price controls distort those signals, leading to the inefficient allocation of goods and services. Proper fiscal and monetary policies can reduce inflation without costs imposed by price controls.
Their are many negative effects of price control. By having shortage, they cause people to wait, sometime they cause the quality of products whose prices are controlled to fall, and they can lead to partiality by suppliers.
Therefore, The price controls on bread can not been avoided.
Learn more about Price Control, here;
https://brainly.com/question/1150883
#SPJ1
What is the meaning command economy?
A command economy is an economic system in which all or most major economic decisions are made by the government. This includes decisions regarding the production and distribution of goods and services, investment, pricing, and even resource allocation.
Government will often set prices and quantities of output and direct the activities of businesses and other organizations. This type of economic system is common in countries with a strong central government, such as China, North Korea, and Cuba. This is in contrast to a market economy in which production, pricing and investment decisions are based on the decisions of individual consumers and producers.
To know more about economy click here
https://brainly.com/question/2421251
#SPJ4