Thursday, August 27, 2020

Employment Law Compliance (Principles and Strategies) Essay - 1

Work Law Compliance (Principles and Strategies) - Essay Example ts Act of 1964 applies to all organizations with at least fifteen workers; while most organizations will fall into this class, there are some independent ventures that may utilize less than fifteen representatives (McGraw-Hill, 2013). The equivalent is comparative for the Family and Medical Leave Act (FMLA) as it applies to organizations with in excess of 25 workers (McGraw-Hill, 2013). The size and spread of a business may likewise change the laws and guidelines that apply to it. A medium size business won't just need to agree to government laws yet in addition the state and nearby laws that apply to every territory that the business is situated in. For instance, Arizona authorizes an alternate the lowest pay permitted by law prerequisite than does Michigan, as do numerous states. Periodically a states’ the lowest pay permitted by law will rely upon the typical cost for basic items here; it is significant for a business to comprehend what these compensation prerequisites are to guarantee consistence with employees’ compensation. Additionally, different laws likewise have state points of interest that develop government laws. Alluding again to Arizona, the Legal Arizona Workers Act (LAWA) is an extension to the Immigration Reform and Control Act (IRCA) which expresses that it is illicit to recruit or hold a representative that is viewed as a foreigner inside the United States (McGraw-Hill, 2013). LAWA further necessitates that all businesses utilize the E-confirm framework, a free electronic framework to check work, to decide the recruiting capacity of an up-and-comer (Arizona Senate Research Staff, 2013). These state explicit laws would just be appropriate to those organizations that live or participate in business inside said state; along these lines they would possibly apply to a private venture on the off chance that they were in a given state, and afterward to those medium and huge organizations that have ventured into those zones with explicit orders. It is significant for a business to consent to all laws and guidelines that apply to a business to guarantee punishments are evaded. At last, huge organizations have the broadest of laws to consent to. Numerous

Saturday, August 22, 2020

Paul Cezanne, Pines And Rocks Essay

Paul Cezanne, Pines and Rocks, 1896-99 Oil on Canvas Museum of Modern Art This basic artistic creation of a little, personal scene is a genuine case of Paul Cezanne’s authority of the impressionist style. The scene is of a rough way, perhaps a climbing trail on a mountain, and a couple of trees that cloak the sky in patches of leaves. Cezanne’s technique for painting is fairly fascinating, in that he paints each stroke like a plate of shading, making a covering mosaic. The palette he picked is likewise noteworthy with splendid, nearly childish shades of color that give a fundamental feeling of authenticity to the work of art. Taking a gander at Cezanne’s work regularly makes one marvel if impressionism is an investigation of light being thrown on objects or of life being thrown out from the article. The general â€Å"feel† of a work of art is frequently dictated by the way each brushstroke is applied to the canvas. Cezanne’s work takes after a mosaic piece, with the exception of his squares of shading are intermixed and cover one another. Each brushstroke lays on its own plane in the painted space, giving the artistic creation a feeling of profundity interesting to the three-dimensional data of the trees off out there and the rocks on the ground. The thick, dull layout of the trees and shakes likewise add profundity to the piece, isolating the concealed path from the splendid noontime sky. Utilizing a little creative mind, one can nearly take out individual leaves from the green and earthy colored patches of paint used to speak to them. Cezanne’s decision of shading is remarkable in communicating the specific state of mind in a scene, as appeared in this work of art. A rich mix of purples, reds, and browns in the stones and tree trunks pleasantly praises the splendid blue sky and green foliage. The dull, quieted tones of the stones give weight and gravity to the scene while the light and dim greens appear to move in the breezes of the sky blue foundation. Lighting and shadows are likewise very much done to include the last dash of profundity to the piece.

Friday, August 21, 2020

Can You Get a Refund on a Payday Loan

Can You Get a Refund on a Payday Loan Can You Get a Refund on a Payday Loan? Can You Get a Refund on a Payday Loan?Inside Subprime: Oct 22, 2018By Jessica EastoPayday loans are often marketed as small-dollar loans for short periods of timeâ€"a quick solution for when you need cash in an emergency. However, with their extremely high interest rates and stringent terms that are often impossible to meet, borrowers are often left with no choice but to “rollover” their debt, leading to a debt cycle that is difficult to get out of.In most states payday lending isn’t illegalâ€"as long as lenders follow state laws and regulation. In this case, it is unlikely that you would be able to get a refund or take successful legal action against the lender for a payday loan, even if you are having difficulty repaying the debt.However, payday loans often fall into what’s called predatory lending, which means lenders take advantage of borrowers in a way that is against the law, usually with high interest rates and misleading terms. One common way predatory lenders mislead borrowers is by obscuring or withholding information, which can violate the Truth in Lending Act (TILA). According to TILA, lenders must disclose in writing certain information to the borrower before they sign, such the full cost of the loan (the dollar amount and the annual percentage rate, or APR) and a Notice of Recession. A Notice of Recession tells the borrower that they have a right to rescind the loan within a certain amount of time, usually three days.If your lender failed to be transparent about certain information, it may be in violation of TILA or another law that regulates payday lending, which means you could take legal action against the lender in hopes of winning a lawsuit or getting a settlement for the cost of the loan.You can also submit a complaint to the Consumer Financial Protection Bureau (CFPB). According to the CFPB, you can submit a complaint regarding:Unexpected fees or interestUnauthorized or incorrect charges to your bank accountPayments not being credit ed to your loanProblems contacting your lenderReceiving a loan you did not apply forNot receiving money after you applied for a loanIf claims of deceptive payday lending are widespread, the Federal Trade Commission (FTC)â€"the governmental body that oversees the enforcement of laws related to payday lendingâ€"may get involved. Take, for example, the record-breaking lawsuit against Scott A. Tucker and his Kansas Cityâ€"based umbrella corporation, a payday loan provider that was sued by the FTC for fraud. After a $1.3 billion judgment against Tucker, the FTC announced that it would be returning $505 million to more than 1 million parties affected by the scam, making it the largest refund program in FTC history.In the Tucker case, the lender crossed the legal line with hidden fees and high APRsâ€"even by payday lending standards, which typically have APRs up to 400%. In some cases, Tucker’s company was charging 1,000% APR on loans, according to officials. It also used the “rent-a-t ribe” loophole in which lenders attempt to set up shop on Native American reservations in hopes of evading certain regulations.For information on predatory payday loans, check out all of our  Subprime Reports.Visit  OppLoans  on  YouTube  |  Facebook  |  Twitter  |  LinkedIn

Thursday, May 14, 2020

Kurt Lewin and complexity theories back to the future

Joumal of Change Management, Vol. 4, No. 4, 309-325, December 2004 i\ l\ Kurt Lewin and complexity theories: back to the future? BERNARD BURNES Manchester School of Management, University of Manchester Institute of Science and Technology, Manchester, UK ABSTRACT Many writers acknowledge the significance of Kurt Lewin s contribution to organizational change. However, over the last 20 years, where the focus has been on rapid, transformational change, Lewin s work has increasingly become seen as outmoded and irrelevant to the needs of modem organizations. It might be expected that this tendency would increase as academics and practitioners draw on the work of complexity theorists to portray organizations as complex,†¦show more content†¦Many writers have argued that organizations are also complex systems which, to survive, need to operate at the edge of chaos and have to respond continuously to changes in their environments through just such a process of spontaneous self-organizing change (Lewis, 1994; Stickland, 1998; Macintosh and MacLean, 1999, 2001; Hayles, 2000; Macbeth, 2002; Stacey, 2003). This is a far cry from the 1950s, 1960s and 1970s, where the received wisdom was that change was an incremental process (Quinn, 1980) and that the best way to manage this was through Kurt Lewin s Planned approach to change (French and Bell, 1990; Cummings and Worley, 2001). Given its group-based, consensual and relatively slow nature. Planned change began to attract criticism in the 1980s from those questioning its appropriateness in an era of radical organizational change (Peters and Waterman, 1982; Wilson, 1992; Dawson, 1994; Buchanan and Storey, 1997; Hatch, 1997). The following quotation is perhaps typical of the criticisms levelled against Lewin s approach to change: Lewin s model was a simple one, with organizational change involving three stages; unfreezing, changing and refreezing . . . This quaintly linear andShow MoreRelatedPlanned Approach to Change11990 Words   |  48 PagesKurt Lewin and the Planned Approach to Change: A Re-appraisal Bernard Burnes Manchester School of Management ï  ¡Ã¯  ¢Ã¯  ³Ã¯  ´Ã¯  ²Ã¯  ¡Ã¯  £Ã¯  ´ The work of Kurt Lewin dominated the theory and practice of change management for over 40 years. However, in the past 20 years, Lewin’s approach to change, particularly the 3-Step model, has attracted major criticisms. The key ones are that his work: assumed organizations operate in a stable state; was only suitable for small-scale change projects; ignored organizational powerRead MoreGroup Decision And Social Change Essay1936 Words   |  8 PagesGroup Decision and Social Change - Kurt Lewin A diagnosis to this problem would be the fact that people almost always resist to change. The resistance to change at the City of Troutdale is a normal reaction. Organizational change is an ongoing topic in organizational behavior. As each manager wants to make the organization a better place because everyone is a part of it, organizational change is important to organizational development. Organizational change is the process of employees making relativelyRead MoreU.s. Government s Department Of Defense1238 Words   |  5 Pagessimilar to Max Weber s classical organization theory as he viewed it from a macro perspective (Onday, 2016). Conversely, the Government is very different from a micro-level perspective. Micro Level Contingency and Lateral Approaches The micro level, below the military and civilian directorates, the leadership is less authoritative, this is particularly true on the civilian side. The civilian side of Government follows more of neo-classical management theory, focused more on culture and performanceRead MoreCase Study: Transact Insurance Ltd1357 Words   |  6 Pagesinfluences on the evolution of that culture. Consider the changes in the South African environment (competition, globalisation, employment equity, downsizing, need for innovation, etc), and indicate the suitability of the organisational culture for the future objectives of the organisation. Case study: Transact Insurance Ltd Transact Insurance Ltd (TIL) provides motor vehicle insurance throughout South Africa. Last year, a new managing director was hired by the TILS’s board of directors to improve theRead MoreCase Study: Transact Insurance Ltd1347 Words   |  6 Pagesinfluences on the evolution of that culture. Consider the changes in the South African environment (competition, globalisation, employment equity, downsizing, need for innovation, etc), and indicate the suitability of the organisational culture for the future objectives of the organisation. Case study: Transact Insurance Ltd Transact Insurance Ltd (TIL) provides motor vehicle insurance throughout South Africa. Last year, a new managing director was hired by the TILS’s board of directors to improve theRead MoreZHANG Yuanli Mgts1601 Essay2258 Words   |  10 Pagesrecommendations based on the Kurt Lewin Change Model. Lewin’s model is also known as ‘Unfreeze-change-refreeze’ approach, where any change process in the organisation should be embraced after having thorough understanding of the process and adequate motivation for those affected has to be facilitated (Brisson-Banks, 2010, p. 244). 4|Page Organisation Behaviour; MGTS 1601; Individual Essay; Employee resistance to change Yuanli Zhang 43401163 (Figure 1.0 Kurt Lewin Change Model, source from AlchemyRead MoreApplication Of A Plagiarism Declaration4136 Words   |  17 PagesTitle: Organisational Behaviour Leadership Academic Tutor: Dr. Shova Thapa Karki Module Convener: Dr. David Twigg Submission Type (Delete One): Individual Word Count (if applicable): Page Count: WORK BASED REPORT As managers anticipate the future of their organizations in the midst of a persistent recession and rapidly changing global business environment, they can’t snub the inescapability of change. Change is certainly among the most frequently used words on the business pages of every newspaperRead MoreThe Importance of Management for the Success of an Organization2750 Words   |  11 Pagesorganization is required to marshal and control a group of people, guiding them toward optimal utilization of its resources – especially human—as it attempts to actualize its ultimate goals. Given the importance and subjectivity of management, several theories and techniques have emerged. In this essay I will discuss the ‘rational’ approach towards management. I will trace and examine the historical developments that have led to the emergence of the ‘rational’ approach over the past centuries. I will thenRead MoreAnalysis Of Kurt Lewin s Change Management Model And John Kotter s Eight Step Change Model2105 Words   |  9 PagesToit (2003) highlights the importance that when choosing the change model it is imperative agents are aware of the choice and its theory of use. Unfortunately â€Å"it is difficult to identify any consensus regarding a framework for organisational change management† (Todnem By, 2005, 370). This section will look to critically analyse two of the most commonly used models, Kurt Lewin’s change management model and John Kotter’s eight step change model (Mourfield, 2014). Carnall (2007) states Lewin’s changeRead MoreManaging Complex Change Within The Organization3878 Words   |  16 Pagesmanaging the change would remain the same. Management approach The most effective theory which I feel is more practical and applicable is the following This sums up the most complex of the changes bringing down to the most basic level. 1. Unfreeze 2. Transition 3. Refreeze THEORIES According to an article in Forbes, Change Management Guru is the world’s oldest profession. Almost everyone has a few theories about change management. While there are many change management models, most companies

Wednesday, May 6, 2020

A Perfect Utopian Society Is Not A Utopia - 850 Words

In a perfect utopian society everyone gets what they need because communication, understanding, and open mindedness of different ideas would be key. In order for a society to be a utopia, everyone has to be comfortable and be provided with their wants and needs and everything needs to function perfectly. In order for function and equality, people must compromise in thoughts and ideas to provide for everyone. To do that, one must have a good understanding of why others may think differently and have the ability to accept that. One of the many reasons our Earth is not a utopia is because of the competition and contradictory understandings of people, and the inability to accept other’s ideas. You do not have to believe what others believe, but respect for separate thought would make the world better. If everyone had their thoughts heard, were more sympathetic of different ideas and more capable of compromise, then there would possibly not be such gaps in social standing and human s dying from lack of basic needs while others bathe in gold. Life can indeed benefit from understanding other people s thought processes and ideas. I am a strong believer that people are, for the most part, shaped by the way they were raised and the ideas that were put into their heads from a young age. I do not believe anyone is born good or evil. These ideas can show that analization of someone’s thoughts and understandings can go a long way. Take the Hitler Youth for example; these children wereShow MoreRelatedUtopia is defined as a place of ideal perfection especially in laws, government, and social1000 Words   |  4 PagesUtopia is defined as a place of ideal perfection especially in laws, government, and social conditions, (merriam-webster.com). Utopia is a mindset that people are conditioned to believe is achievable, when in actuality it isn’t. In a utopian society when people believe that they have reached idealized perfection, there will still be things or p eople that make the society imperfect. â€Å"Every utopia faces the same problem: What do you do with the people who dont fit in?† (Margaret Atwood, a novelistRead MoreThe Perfect Society In Sir Thomas Mores Utopia790 Words   |  4 Pages What is a Utopia? When people think of the term Utopia they think of an ideal or perfect Society. In Sir Thomas More’s â€Å"Utopia† we are introduced to such a society. However, today’s reader can see that the society More’s mention’s is filled with many underlying problems that make it seem less ideal or perfect, because it puts too much stress on the freedom’s and rights of its citizens. Such an act is detrimental in creating a utopia, because if the citizens are not happy with their freedom’s andRead MoreUtopia, by Thomas More: Your Wost Nightmare Essay1419 Words   |  6 PagesUtopia is a brilliant novel written by Thomas More. The idea of a utopia seems impossible, how can anyone live in a perfect place when perfection is in the eyes of the beholder? The Utopia in this novel is nothing more than abundant of already established ideas therefore it can’t not truly be a Utopia. The abolition of private property is one of Mores chief criticisms of Utopia; it seems to mimic the common understandings of communism, which Thomas More’s character Raphael has been accused of protectingRead More Utopian Dreams Essay1391 Words   |  6 Pages Throughout the ages, man has come to idealize a word that is most commonly related to ‘heavenly’ or ‘perfect’ without actually picking up the book and realizing for themselves that there is no such thing. A Utopian society could never exist because man is made to want, to desire success. Man is competitive by nature and would never be happy in a society where everyone is equal and there is no chance of advancement. Sir Thomas More dreamt of a land that was much like England but could neverRead MoreHumans Are Naturally Born Imperfect1680 Words   |  7 Pagessinners, and we must make our way to achieve the idea of a perfect human being, whether it take our whole life time, or not. Throughout our life it is within ourselves, to use our free will to make morally good choices in order for us to be considered as perfect. However, along with our free will to make morally good choices in our life, the laws set by our government, and standards expected of by ou r community help shape us into this perfect human being. Though by the laws, and standards with liveRead More Literary Utopian Societies Essays1747 Words   |  7 Pages Literary Utopian Societies â€Å"The vision of one century is often the reality of the next†¦Ã¢â‚¬  (Nelson 108). Throughout time, great minds have constructed their own visions of utopia. Through the study of utopias, one finds that these â€Å"perfect† societies have many flaws. For example, most utopias tend to have an authoritarian nature (Manuel 3). Also, another obvious imperfection found in the majority of utopias is that of a faulty social class system (Thomas 94). But one must realized that the flawsRead MoreUtopi A Critique Of 17th And 16th Century English And European Society1416 Words   |  6 PagesPaper 3: Utopia Sir Thomas More’s Utopia offers a critique of 15th and 16th century English and European society. He offers this criticism through a fictitious recount of world traveler Raphael Hythloday’s journey to the land of Utopia. More brilliantly expresses his criticisms of society through the voice of Hythloday, primarily so none of his views, no matter how outlandish, couldn’t technically be tied back to him. This societal critique was one of the most famous works produced from the RenaissanceRead MoreRole Of Uniformity In Utopia1019 Words   |  5 Pages The Role of Uniformity in Utopia Utopia by Thomas More creates a unique opportunity for readers to examine the society of a fictional island filled with practices out of the collective norms. More’s Utopia written in 1516, addresses the customs, faith, and politics of a fictional island. Utopia is described by traveling philosopher Hythloday as a perfect society that values sameness and old traditions. Utopia, a crescent-shaped island built by General Utopus, is 500 miles of uniformity inRead More Comparing Margaret Cavendish’s The Description of a New World, Called the Blazing World and Sir Tho1706 Words   |  7 PagesBlazing World and Sir Thomas More’s Utopia The so-called Utopia – the quasi-perfect society – flourishes in Margaret Cavendish’s â€Å"The Description of a New World, Called a Blazing World† and Sir Thomas More’s Utopia. While the former is a dreamlike account of fantasy rule and the latter a pseudo-realistic travelogue, both works paint a picture of worlds that are not so perfect after all. These imperfections glitter like false gemstones in the paths of these Utopians’ religious beliefs, politicalRead More Utopia Essay1183 Words   |  5 PagesUtopia The text Utopia was written by Sir Thomas Moore in 1516, just before the outbreak of the Reformation. More’s life flourished through the late fifteenth and early sixteenth centuries, which were influential years in the Renaissance, a flowering of art and thought that began in Italy and flooded through Europe and England. Humanists often stressed the dignity of man and the power of reason while remaining deeply committed to Christianity. Their thought and writings helped to break the

Tuesday, May 5, 2020

Competitive Strategy of Samsung and Tesla †MyAssignmenthelp.com

Question: Discuss about the Competitive Strategy of Samsung and Tesla. Answer: Samsung Samsung was incorporated in 1938 as a South Korean international company. It operates in various industries including electronics, insurance, manufacturing and war equipment. The organisation had revenue of US$173.36 billion in 2016 financial year. The organisation sold more than 90 million smartphones and 8 million tablets in 2016. The reason for selecting Samsung is that the company has captured more than 23 percent of worlds smartphone market. The company sold a mixture of luxury and low-cost smartphone which provides them a competitive advantage over its competitors such as Apple or HTC. Competitive Strategy According to Russell (2017), Samsungs strategy is based on red ocean strategy in which a company bases their business on the weaknesses of their competitors. Unlike its biggest competitor Apple, who sells limited luxury products, Samsung flooded the market by their products. In 2015 the company had launched 56 phones and in 2016 they have launched 31 phones in the market. This allows them to target all the section of customers through their products, unlike Apple who targets just rich customers. The company also invest in other electronic products such as refrigerator, television, home security software, and web services. This allows them to create an electronic products chain which is integrated with each other. Samsung applied a vertical integration in their products, meaning they own and operate all the function of smartphone manufacturing process. Applying this strategy increases the efficiency and quality of products. Samsung keeps updating their products with new innovations which help them in selling a large number of products. The company refreshes their product chain in one or two years with the latest features. According to book of Michell (2010), this allows Samsung to gain a competitive advantage over its competitors. Business Model Innovation Samsung business model helps the company in creating a large number of products and targeting each section of the smartphone market. The key elements of the business model are (Khanna, Song and Lee 2011): Unlike its competitors, Samsung manufactures products for all type of customers. Their phones range from US$140 to US$800. This allows them to sell more products than its competitors. The company applies vertical integration in their product manufacturing, meaning they own and control each part of phones manufacturing process. This enhances the quality and efficiency of their products and reduced the costs. The company manufactures many electronics items such as refrigerators, television, batteries and much more. This enables the company to integrate all their products, so they work better with each other, which eventually increase Samsungs sales. CAGE framework Samsung is a global company with more than 23 percent market share in smartphone market. The company analyses and evaluate various cultural, administrative, geographic and economic factors of countries, before formulating their policies. For example, they study Indian markets and launched a line of low-cost smartphones (J and On series) because demand for low-cost smartphones is high in Indian markets. This approach helps the company enhance their market share and sustain their future growth (Chang 2011). Tesla Tesla is an American automotive organisation, founded in 2003. Tesla manufactures electric cars and devices that store energy. The company crossed a milestone by selling 200,000 cars worldwide, making them second largest electronic vehicle manufacturer. Elon Musk, the CEO of the organisation announced revenue of US$7 billion in the fiscal year of 2016. The purpose of choosing Tesla is that they have made electric car popular for the average consumer. The company has transformed the electric car industry by introducing their lithium-ion batteries. Tesla has gained a unique reputation in the market by creating a positive environment around their brand. Strategy Tesla has changed the electric car industry with their lithium-ion batteries. The company strategy is to use these batteries in order to gain a competitive advantage over its competitors. Tesla batteries allow the vehicle to store more charge and increase the efficiency of the vehicle. These batteries allow the vehicle to deliver high mileage, compared to other batteries in the market. The performance of Teslas electric car cannot match by its competitors. Tesla has established a unique and strong value chain environment around their brand, which motivates customers to select Tesla over its competition (Karamitsios 2013). According to Grover and Sahai (2010), Teslas strategy is to invest in software research, which allows their cars software to be better than its competitors. The organisation provides a constant update to its software and adds new capabilities which attract customers. Tesla has introduced supercharging station throughout North America which allows customers to charge their vehicle in between trips. The overall customers satisfaction rate of Tesla is above its competitors. Business Model Innovation Mangram (2012) has said that Tesla has implemented a unique business model to achieve their objective, which was to manufacture an electric car for average customers. The key elements of the model include: Tesla manufactures an expensive electric car called The Roadster (2008), to target high wealth customers. The quantity of Roadster was significantly low. They manufacture another electric car with the income of Roadster. It was called The Model S (2012) and it was targeted for wealthy customers. The company manufactured a medium quantity of this vehicle. Model S income is used by the company to manufacture a low-cost electric car called The Model 3 (intended for 2017), which will be manufactured in high quantity for average customers. Tesla has implemented a straight to consumer sales model that reduce the cost of their vehicle significantly by removing the middle firm. The company updates their business model according to market conditions. CAGE framework To achieve the target of other car manufacturers, Tesla has to extend their business in different countries. The companys reputation has already created a demand for their vehicles in various countries. Tesla is required to evaluate cultural, administrative, geographic and economic factors of different automotive market, to formulate policies of their international expansion. By capturing international electric car market, Tesla can become worlds largest electric car manufacturer and sustain their future development (Chatsko 2015). References Chang, S.J., 2011.Sony vs Samsung: The Inside Story of the Electronics Giants' Battle For Global Supremacy. John Wiley Sons. Chatsko, M., 2015. The Tesla gigafactories are coming. can global lithium supply keep up.Motley Fool. Grover, P. and Sahai, A., 2010, June. Shannon meets Tesla: Wireless information and power transfer. InInformation Theory Proceedings (ISIT), 2010 IEEE International Symposium on(pp. 2363-2367). IEEE. Karamitsios, A., 2013. Open innovation in EVs: A case study of Tesla Motors. Khanna, T., Song, J. and Lee, K., 2011. The paradox of Samsungs rise.Harvard Business Review,89(7/8), pp.142-147. Mangram, M.E., 2012. The globalization of Tesla Motors: a strategic marketing plan analysis.Journal of Strategic Marketing,20(4), pp.289-312. Michell, T., 2010.Samsung Electronics: And the Struggle For Leadership of the Electronics Industry. John Wiley Sons. Russell, J., 2017. Samsung record highest profit jump in 3 years. TechCrunch. Retrieved from https://techcrunch.com/2017/01/23/samsung-q4-2016/