EMU accounting faculty: Marilla Melcher, Ronald Stoltzfus ’75, Leah Kratz ’00
EMU’s accounting students rank No. 2 in the state, behind the University of Virginia, for first-time pass rate on all sections of the Certified Public Accountant Exam, according to the National Association of State Boards of Accountancy (NASBA).
EMU’s candidates passed the sections at a 72.2 percent rate, according to the 2011 NASBA Data and Trends Report, issued in 2012. The University of Virginia (UVa) had an 84.7 percent pass rate in the category of candidates without an advanced degree.
Close behind EMU were the students of James Madison University, with a 70.2 percent pass rate, and the University of Richmond with a 68.8 percent pass rate. Nationally, first-time candidates pass the sections at 49.8 percent. The average pass rate for all bachelor-degree-holding students in Virginia was 53.9 percent.
NASBA also reported that EMU ranks 18th in the nation in the “Very Small” category. This category includes 239 institutions with five to nine candidates taking the exam.
The accounting program at EMU is headed by Ronald L. Stoltzfus ’75, who holds a PhD in accounting and is a Certified Public Accountant (CPA). He has overseen the program since 1984. Other faculty members teaching accounting are Leah Kratz, a 2000 EMU grad who holds a CPA and MBA, and Marilla Melcher, with a CPA and an MS in accounting.
“The five graduates from EMU who took this exam in 2011 were a small group of test-takers compared to the test-groups of accounting graduates from much-larger universities in the state, such as Virginia Tech, James Madison, and William & Mary,” noted Stoltzfus. “But I don’t think our size diminishes our achievement. In fact, it may point to the advantages of the one-on-one attention that our students get.”
In a mark of accomplishment in 2012, a four-student EMU team competed against accounting teams from university programs around the United States in a contest sponsored by the American Institute of CPAs (AICPA). EMU made it into the final round of 20, from which three winners were chosen. AICPA judges ranked the EMU team, along with the other finalists, on its ability to present solutions in 1,000 words or less to the difficulties this nation faces with Social Security, the national deficit and taxes.
In the fall of 2010, EMU accounting majors also proved themselves in a regional competition. The EMU team tied for fourth place in the final round of competition with a team from UVa in the ninth annual Goodman & Company Accounting Challenge.
The team was one of 33 teams from colleges and universities from Virginia and Maryland. To advance to the final round, the EMU team completed two sets of grueling six-hour business exams. Another team from UVa finished first in the contest, followed by teams from William & Mary and James Madison.
To become licensed as a CPA, state licensing bodies typically require 150 hours of coursework. EMU graduates aiming for a CPA typically gain this coursework by enrolling in a master’s program. Over the last 10 years, their favorite next step has been James Madison University’s highly ranked MS program in accounting, but some students have enrolled in similar programs at Virginia Commonwealth University, the University of Notre Dame and Indiana University-South Bend, among others. — Bonnie Price Lofton, MA ’04
Your suggest information is really fantastic and am appreciate this sharing. your system is not supported in wireless display then go to try this given site and get easy solution in this trouble.
Your sharing is great. I am they are a lot of things from your article.
Windows is the mostly used operating system all over the world and Microsoft has been launched a fully packed updated windows 10 with many updates and new features. Here we will be discussing the different ways to fix Bluetooth and wireless devices connection issues. Introducing windows 10 with new features sometimes stuck in making wireless connections and there can be any of the listed causes which can be easily accessible and fixed with the given solutions.
“The five graduates from EMU who took this exam in 2011 were a small group of test-takers compared to the test-groups of accounting graduates from much-larger universities in the state, such as Virginia Tech, James Madison, and William & Mary,” noted Stoltzfus. “But I don’t think our size diminishes our achievement. In fact, it may point to the advantages of the one-on-one attention that our students get.”
This is really amazing for everyone
Okay first off—i am now hungry looking at this! The beef brisket looks SO delicious! And second, I have never made it before but now i am motivated to give it a go FOR SURE! This makes me excited to do a summer bbq with friends!local classifieds
“The five graduates from EMU who took this exam in 2011 were a small group of test-takers compared to the test-groups of accounting graduates from much-larger universities in the state, such as Virginia Tech, James Madison, and William & Mary,” noted Stoltzfus. “But I don’t think our size diminishes our achievement. In fact, it may point to the advantages of the one-on-one attention that our students get.”
Hello, This cake looks really good. I enjoy bundt cakes too. This resembles among those cakes that everybody will love. Thank you for sharing such a delicious recipe. I love pumpkin.
Bead jewelry is always an ice breaker and conversation starter every where they are worn. The comment about the bracelet from a stranger can always be reciprocated with dialog about where the bracelet came from and what it represents! I love your comment on the website “The Healthy Voyager aims to help people live well, one veggie at a time!” My husband and I have been striving to live healthy our whole lives “one veggie at a time”. My father who lived in good health unitl 95 said he filled his plate with 3/4 veggies then 1/4 of every thing else!
How to fix connections to bluetooth audio devices and wireless displays in windows 10,there are more option and ways to connected wireless audio,so that here the simple common method available and provide the full guide you solution.
Windows is the mostly used operating system all over the world and Microsoft has been launched a fully packed updated windows 10 with many updates and new features. Here we will be discussing the different ways to fix Bluetooth and wireless devices connection issues. Introducing windows 10 with new features sometimes stuck in making wireless connections and there can be any of the listed causes which can be easily accessible and fixed with the given solutions.
Cannabis Crop Insurance
Bead jewelry is always an ice breaker and conversation starter every where they are worn. The comment about the bracelet from a stranger can always be reciprocated with dialog about where the bracelet came from and what it represents! I love your comment on the website “The Healthy Voyager aims to help people live well, one veggie at a time!” My husband and I have been striving to live healthy our whole lives “one veggie at a time”. My father who lived in good health unitl 95 said he filled his plate with 3/4 veggies then 1/4 of every thing else!
yoga shorts hawaii
Bead jewelry is always an ice breaker and conversation starter every where they are worn. The comment about the bracelet from a stranger can always be reciprocated with dialog about where the bracelet came from and what it represents! I love your comment on the website “The Healthy Voyager aims to help people live well, one veggie at a time!” My husband and I have been striving to live healthy our whole lives “one veggie at a time”. My father who lived in good health unitl 95 said he filled his plate with 3/4 veggies then 1/4 of every thing else!jeftine avio karte
I have been for a very long time. I really appreciate how simple you try to keep things when it comes to explaining the who what and why of blogging. Sometimes reading other blogs is just so overwhelming that I just end up moving on. I do appreciate your openness to sharing your income and understand your feeling that you might be speaking over some of us. But why not mix it up a bit? Go ahead and tell us where you are at (it is then a wanna get there goal for newbies), and a this is what I did (past goal/accomplished), and then a this is what I want to do next ! I’ll be following no matter what!fussball wetten
Here we will be discussing the different ways to fix Bluetooth and wireless devices connection issues. Introducing windows 10 with new features sometimes stuck in making wireless connections and there can be any of the listed causes which can be easily accessible and fixed with the given solutions.
general store
I have been for a very long time. I really appreciate how simple you try to keep things when it comes to explaining the who what and why of blogging. Sometimes reading other blogs is just so overwhelming that I just end up moving on. I do appreciate your openness to sharing your income and understand your feeling that you might be speaking over some of us. But why not mix it up a bit? Go ahead and tell us where you are at (it is then a wanna get there goal for newbies), and a this is what I did (past goal/accomplished), and then a this is what I want to do next ! I’ll be following no matter what.Tent rental
I’ve recently remarked on these pages about the seemingly boundless propensity of some on that side of the pond to throw commas around like confetti; and the injurious effect this can have on diction.Tent rental
You can find cheap flights and airline tickets. Google Flights helps you compare and track airfares on hundreds of airlines to help you find the best flight deals.yoga shorts
So experience is a decent measure since then you realize that the land intermediary hasn’t done anything so terrible as to toss them bankrupt. A decent land dealer won’t act similarly as the sales representative for the vender (from whom the land intermediary is because of get commission/charge when the arrangement emerges) however will likewise pay notice to the necessities of the purchaser.captain cook snorkeling tour
No wait for downloading free mozilla forefox web browser as this browser is of latest technology having advanced feature which are also safe and secure to use. You can maintain privacy to your work too and this browser provides exacts results within few minutes.Website Design
Hello, Windows is the mostly used operating system all over the world and Microsoft has been launched a fully packed updated windows 10 with many updates and new features. Here we will be discussing the different ways to fix Bluetooth and wireless devices connection issues. Introducing windows 10 with new features sometimes stuck in making wireless connections and there can be any of the listed causes which can be easily accessible and fixed with the given solutions.Trasplante de pelo turquia
Hello, Windows is the mostly used operating system all over the world and Microsoft has been launched a fully packed updated windows 10 with many updates and new features. Here we will be discussing the different ways to fix Bluetooth and wireless devices connection issues. Introducing windows 10 with new features sometimes stuck in making wireless connections and there can be any of the listed causes which can be easily accessible and fixed with the given solutions.Watches
I just bought tickets for an August Lamplighters performance of Pinafore. (We’ve seen The Mikado and The Pirates of Penzance in previous years.) There were discounts for kids, students, and seniors, as you’d expect, but also a substantial one for adults under 35. I presume they’ve looked at the demographics and want to develop a younger audience to replace their current, rapidly aging one.Restroom
This totally disgusts me, and the world is silent. All SA whites need to cut their losses & FLEE. NOW!anboxing
During the searching healthy diet plane, I reach your post. I know A paleo diet consists of fruits, vegetables, lean meats & seafood, nuts, and healthy fats while avoiding dairy, grains, processed foods & sugars, legumes, starches. I saving your plane menu.
So experience is a decent measure since then you realize that the land intermediary hasn’t done anything so terrible as to toss them bankrupt. A decent land dealer won’t act similarly as the sales representative for the vender (from whom the land intermediary is because of get commission/charge when the arrangement emerges) however will likewise pay notice to the necessities of the purchaser.
Hello, Thank you for sharing the gift of salvation – and the plan to receive it. I need to do that much more with my blogging! Praising the Lord for my salvation!Colours That Go With Grey
No peppermint bark on hand, but I just discovered an open bag of white chocolate chips in the cupboard. Maybe I could throw those in with a few mints or candy canes to get the same effect?
We pride our providing the most efficient, brilliant Do My Assignment Cheap service in the business, as seen in our diverse portfolio. College and university students now have the liberty to select a writer of their choice and communicate all their custom requirements with ease. A quality paper for submission is all guaranteed.santa ana boulevard
No wait for downloading free mozilla forefox web browser as this browser is of latest technology having advanced feature which are also safe and secure to use. You can maintain privacy to your work too and this browser provides exacts results within few minutes.santa ana boulevard
“The five graduates from EMU who took this exam in 2011 were a small group of test-takers compared to the test-groups of accounting graduates from much-larger universities in the state, such as Virginia Tech, James Madison, and William & Mary,” noted Stoltzfus. “But I don’t think our size diminishes our achievement. In fact, it may point to the advantages of the one-on-one attention that our students get.”El Gregal Curridabat
Have you ever heard of Pesole before? I had heard of it, but didn’t really know what it was. I knew it as a Mexican soup with hominy in it. But I also didn’t really know what hominy was. Apparently I am a sheltered food blogger.El Gregal Curridabat
How to fix connections to bluetooth audio devices and wireless displays in windows 10,there are more option and ways to connected wireless audio,so that here the simple common method available and provide the full guide you solution.custom paint by numbers
I’ve been very stressed about wanting to put curtains on my windows recently, and I really didnt want to but because of the summer sun i just had to put something up. your blog just figured out what to do about those curtains for me.custom paint by numbers
These are great pics! We are looking in buying an Oliver and wondered what you tow yours with. Have you gotten very much use out of it? Any regrets? Any insight would be so helpful
I know A paleo diet consists of fruits, vegetables, lean meats & seafood, nuts, and healthy fats while avoiding dairy, grains, processed foods & sugars, legumes, starches. I saving your plane menu.lisa
I’m going to write about my court drama at some point. Utter ridiculousness that I was forced in that direction. Starting small is exactly the way to go E.M. One property at a time and one that is definitely affordable. I’ve known people who have rented out their basements. I don’t know if I could do that…I’d prefer a bit of distance between myself and the tenants.
I just had this conversation with my kids. We are packing and packing up the games and decluttering and I found this great but loud game in my daughter’s room and I asked her if we could pass it on. “No way Mom, said my youngest girl. I still love that one.
I just had this conversation with my kids. We are packing and packing up the games and decluttering and I found this great but loud game in my daughter’s room and I asked her if we could pass it on. “No way Mom, said my youngest girl. I still love that one.”best automatic kitchen trash cans
Su tesisat ile ilgili konularda destek alabilirsiniz. Detaylar için: https://www.tesisatci.gen.tr/
nice website
You can find cheap flights and airline tickets. Google Flights helps you compare and track airfares on hundreds of airlines to help you find the best flight deals.Lisa
Everything like electricity, heating, TV, WiFi, washing machine/dryer, water, taxes, common fees are included. Just send us details which kind of apartment you are looking for e.g how many bedrooms, which district, renting period … and we will find the perfect place for you. Just fill out the contact form next to the listed apartment. For more visit budapest
We like to drive the boat to deserted beaches and enjoy picnics and playing in the sand. The cold water scares most boaters away (and the lake is surrounded by national forest, so no houses directly on the lake), so often we are the only ones out there! There are some warmer reservoirs in southern Colorado that are better for swimming and not quite.
Lisa
Hi! Thanks for this nice post. I’m waiting for more. I’m looking for something more and totally unique than most blogs su arıtma
I agree that we can protect our investment with specially designed and seismic rated wine storage systems. Here is the website that will be beneficial for all those who wants to keep their prized wine collection safely in case an earthquake occurs once again.temple of the tooth relic
We like to drive the boat to deserted beaches and enjoy picnics and playing in the sand. The cold water scares most boaters away (and the lake is surrounded by national forest, so no houses directly on the lake), so often we are the only ones out there! There are some warmer reservoirs in southern Colorado that are better for swimming and not quite.
Here is the website that will be beneficial for all those who wants to keep their prized wine collection safely in case an earthquake occurs once again.Get Sober With Therapy & A Chaperon
gay sohbet
I have been absent for a while, but now I remember why I used to love this site. Thanks , I’ll try and check back more often. How frequently you update your website. Lawn Mowers
Hello, you did a great job. I will definitely dig it up and in my opinion recommend it to my friends. I am sure they will benefit from this site. สล็อต ebet
I don’t think my previous comment went through, but I just wanted to say that it’s good work!!!! Automated document conversion software
Bim Aktüel Bim Aktüel
A101 Aktüel A101 Aktüel
Aktüeller Aktüel Kataloğu
Bim Bisiklet Bim bisiklet
A101 Bisiklet A101 bisiklet
Migros Aktüel Migros Aktüel
Şok Aktüel Şok Aktüel
Migros Aktüel Migros Aktüel
Bim Aktüel Bim Aktüel
Nofrills Flyers No Frills Flyers
No frills Flyers NoFrills Flyers
Sobeys Flyers Sobeys Flyers
Safeway Flyers Safeway Flyers
Walmart Flyers Walmart Flyers
thank you for sharing. Its very informative.
Thanks for the points you have shared here. Keep iy up! สล็อต
Everything know about CPA Directly From AICPA & NASBA. Thanks dear Education providing this Session. CPA Aspirants Don`t Miss this post
ornaments
Tradesmarter is one of the oldest binary options trading platform and is regulated as well.pet magpie
But can any one let me know how can i register from India or institutes in India and is there any exemption in exams in case the candidate has completed Chartered Accountancy course in India.
Fabrication
Thank you quite much for discussing this type of helpful informative article. Will certainly stored and reevaluate your Website.best crossbow
Thanks for this useful post. such a wonderfull article on blog commenting website.Best Monster Truck Show
Nice post! Well written !! I have got the best insights regarding. I look forward to reading many more informative posts similar to this. Thanks for the update.Host Regions LTD
It was really an educational read for me, you have illustrated it very positively and I am going to follow what you have said. thanks. These site is wonderful and I appreciate the way you take time to write quality content it’s amazing thumbs up.WitneyCouriers
the way you explain each and everything so clearly with examples is so wonderful that its really making me to watch more on accounting to enrich my knowledge. Wonderful!!
[…] tons of comments on your articles.I guess I am not only one having all the enjoyment right here! Dog This is my first time visit here. From the tons of comments on your articles.I guess I am not only […]
Here is the website that will be beneficial for all those who wants to keep their prized wine collection safely in case an earthquake occurs once again
Thank you so much for sharing the informative article, I appreciate your work. Go so many useful and informative links.Status-Video.Com
Sanayi Tipi Su Arıtma
Naturel Su Arıtma Cihazları, Sanayi Tipi Su Arıtma arayan müşterileri için türkiyenin 81 ilinde hizmet veriyor özellikle daire girişi, bina girişi ve merkezi su arıtma sistmeleri konusunda uzman olan firmamız, yaklaşık 22 yıldır Ankara’da üretimine devam ediyor.
If you don’t have enough time you should use our writing service. It will help you create any type of document you need. Check https://millionessays.com/professional-marketing-plan-writing-service.html
I feel extremely cheerful to have seen your post. I found the most beautiful and fascinating one. I am really extremely glad to visit your post.Cloud Consulting Services
You have shared such an amazing guide. I’m a big fan of using unique and popular typography fonts on my site. I have designed many popular mockups by using great fonts. Your sharing is really appreciated.Welcome to Jason’s Holidays
Good work friend I read some articles that you posted in your blog. I just want to admire blog and your work. Thanks for posting such posts here.
Thanks for posting such posts here.
Technologistan is the popoular and most trustworthy resource for technology, telecom, business and auto news in Pakistan
Muhammadi Exchange is one of the fastest growing money exchange companiesin Pakistan, providing services such as foreign exchange, money transfer and payment solutions to thousands of customers
The best butt shapewear concentrates strength with ease. This is why we have reliable shapewear which passes through the thorough method. Our but shaping has a very comfortable flexible, stretchy fabric. Explore a vast range of but lifters Australia in different shades.
IPO Grey market premium and Kostak rate may change every day. The Grey market premium rates are decided in the secondary market in India. The IPO GMP higher rates mean IPO Listing price may be open at a higher price.
The information you provide is incredible and I appreciate your sharing. If your system isn’t supported in wireless display , go to this website and find a simple solution to this issue.
Over the last 10 years, their favorite next step has been James Madison University’s highly ranked MS program in accounting, but some students have enrolled in similar programs at Virginia Commonwealth University, the University of Notre Dame and Indiana University-South Bend, among others. Shalom ERP
Hi, The article posted was very informative and useful. You people are doing a great job. Keep going. Travel Tips
Great Post ! blog with very useful information and check this best knowledge car rental services services and keep post more blogs.live pure cleanse
I just want to say thanks for your wonderful post, it is contain a lot of knowledge and information that i needed right now. You really help me out my friend, thanks.Luchthavenvervoer Gent
Becoming a poker pro is not easy but it is possible. If you are interested in the game and wants to make it your next main thing, all you will need is great concentration on the game. Do some research and learn from experts on how they have reached where they are today.
I will be really very pleased to visit your website. Now I am found that we actually want. I check your website everyday and attempt to learn something from a blog.buy orthopedic injections online USA & Europe
Thank you for sharing the great information with us. this blog is very good and informative. I have added your article to my favorites.Rainbow River
No doubt, the post is incredible and also. Every time I read your blog I was just stuck with the content of the post. How easily you describe every aspect of the topic of the post.guided tours in israel
Nice post and thanks for sharing information accountung excel standard.
Overview Curriculum Reviews Instructor: milcom Duration: 2 days Categories: Featured Courses, Technical Security Courses, Telecommunication External This CCTV installation course is designed to provide you with the skills and knowledge required to install and commission Closed Circuit TV systems from the cameras to the image processors and recorders.
Nice article. I hope your blog guide would be helpful for me. It’s great to know about many things from your website blog.braces colors
The information you provide is incredible and I appreciate your sharing. guided tours in israel
Thank you for providing me with new information and experiences.
Amazing that you share this informative blog, It was really a great information. I am very thankful to you. 200+ Best Free iMac Mockups for 2022
Great Post ! blog with very useful information and check this best knowledge car rental services services and keep post more blogs.art and craft online course
최고의 메이져 먹튀검증 검증된 그곳 접속하세요
Download attitude ringtone in one click. thank you
Hello stick cricket mod apk in one click.
American Crisis Prevention and Management Association Management of Assaultive Behavior (MAB) certification course can be conveniently done online or in the classroom. Also known as AB 508 certification training, mab certification online or managing aggressive behavior is a training for healthcare professionals, teachers, law enforcement agents., and other individuals that come in contact with potential aggression. Nurses, doctors and other healthcare professionals receive CE credits at the end of the course.MAB Nursing Certification
Very informative post, You have well explained. It helped me to gain a better understanding of the whole process in detail. This Blog is interesting and please checkout for more information.best diamond stud earrings
Hi
I want to leave a little comment to support and wish you the best of luck. we wish you the best of luck in all your blogging enedevors.Ramadan workout tips
Very informative post, You have well explained. It helped me to gain a better understanding of the whole process in detail. This Blog is interesting and please checkout for more information.maldives speed boats
We have a group of professionals from different industries and offer fabric, textile testing and quality control and various inspections and product quality checks.
Hi, Male Maldives is the capital and the Maldives’ main island. With a population of 133,412 residents and an estimated 50,000 workers in an area of 1.92 square kilometers, the city is one of the world’s most densely populated cities. Male is situated on the southernmost tip of the North Male’ Atoll (Kaafu Atoll), directly across from the Maldives International Airport. Male Maldives is a fantastic spot to visit for a short time. It houses many of the country’s most important icons and landmarks. Among them, one of the most well-known among visitors is: (Old friday mosque, Stingray point, Fish -market, Artificial beach, Victory monument, Male Square, Museum, Souvenir Street etc…). During peak hours, the streets are very narrow and congested.male maldives
Wow, the information we’ve read so far is really good.red tiger ดาวน์โหลด
This is absolutely an incredible blog, the ideas and fact shared is so exceptional, this absolutely fantastic. Also, the article is very well written with fascinating contents, the site design is magnificent, sincerely I found enormous joy reading through.Bluetooth Mic
We have a group of professionals from different industries and offer fabric, textile testing and quality control and various inspections and product quality checks.
thanks i was looking for this and i loved it
Thanks for sharing great post. please keep it up good work thanks
Don’t waste your time visiting us at PRIMEX.HOST offers the best web hosting plans, shared hosting plans, unlimited SSD web hosting, and other hosting solutions as per your needs at an affordable price.
I would certainly be squandering my time once again if it had not been for you. I rejoice this is completion of my journey. Thanks quite for your terrific message Your details was really practical to me.hoodie
If you want to earn some passive income, then today we provide you with a better and more reliable Affiliate Marketing program associated with Qlick Bank. QlickBank #1 Exclusive Affiliate Marketing Network for 2022.
nice work man i see your effort that you put into this thing great work etha unbiased news america
Thank you for your sharing, I have successfully logged in, nice to meet you. you can connect with me at run 3, would love to socialize with all of you.
best laptop for desktop publishing
money making is the Best Methods with the greaastest–Daily Currentnews
Thank you for your sharing, I have successfully logged in, nice to meet you. you can connect with me at run 3, would love to socialize with all of you. money making is the Best Methods with the greaastest–Your Trade Blog
Thank you for your sharing, I have successfully logged in, nice to meet you. you can connect with me at run 3, would love to socialize with all of you. money making is the Best Methods with the greaastest–Onlinewebbeast
Thank you for your sharing, I have successfully logged in, nice to meet you. you can connect with me at run 3, would love to socialize with all of you. money making is the Best Methods with the greaastest–health Surgical
salam
Thank you for your sharing, I have successfully logged in, nice to meet you
yes
kalandola
The content was really very interesting. I am really thankful to you for providing this unique information. Please keep sharing more and more information Best of luck for your next blog.
I do not know what to say really what you share very well and useful to the community, I feel that it makes our community much more developed, thanks. Please write more!
This is really very nice post you shared, I always prefer to read the quality and glad I found this thing in your post. Thank you for posting such a great article.
Nice blog and unquestionably outstanding. You have a real ability for writing unique content. It was really good to work. I really like your thoughts. Thanks for the great info for the idea.
Thank you so much.
Etiket
The Combined Pit and Pipe and Cable Hauling Pack are specially designed for the students who want to learn each and everything related to install telecommunication conduits and pits.
Western Union, RIA Money Transfer, and MoneyGram are among the fastest-growing remittance services in the world. it has been a great source of foreign remittances for many beneficiaries. This remittance payment service is trusted by many users globally. Foreign Remittance in Pakistan has significantly increased with this service. Sky exchange also appreciates the simplicity that is available with RIA. All you need to do is visit the nearest branch of Sky Exchange and avail the simplicity that comes with the service.