Terms & Conditions

Terms of website use

This page sets out the terms (together with the documents referred to in it) (the or these "terms") on which you make use of our website www.smarta.com ("our site") whether as a guest or a registered user.

These terms may change from time to time without notice and you should therefore consult these terms each time you use the site, in order to view the up to date terms at any time. References to the or these "terms" include references to the or these terms as updated from time to time and as shown on this page.

By accessing and/or using our site you agree to these terms. If you do not agree to these terms please immediately cease using our site.

Please see the links from our site to the separate terms which apply to services available for purchase on a paid for basis from our site.

This site is only for use by individuals over the age of 18. You should not use our site if you are under 18.

Information about us

Our site is operated by Smarta Enterprises Limited ("we", "us" or "Smarta"). We are registered in England and Wales under company no. 006643570 and have our registered office at Finsgate, 5-7 Cranwood Street, London EC1V 9EE. Our main trading address is 33-34 Alfred Place, London WC1E 7DP. Our VAT number is 936 5717 92.

Registration/membership

You may access some areas of our site without registering with us. However to access and use certain parts of our site you will need to register with us. In order to register with us you will need to select a username and password and to provide us with other information as part of Smarta's registration and security procedures. You are only permitted to use one username upon registration and you may only have one active registration to use our site at one time.

You agree to give correct and accurate details about yourself upon registration and you agree not to create a false or misleading identity when registering with us.

You agree to treat any username, password or any other security information as confidential, and you agree to keep them secure and not to disclose them to anyone else. We have the right to cancel any username or password, at any time, if in our sole opinion you have failed to comply with the provisions of the terms.

You agree not to access or attempt to access any third party's registration details.

Our site may refer to Smarta "members", "membership" and similar expressions. Unless they are used to denote membership of a specific Smarta group, such expressions refer to users who have registered with us (ie a member is a user who has registered with us and membership denotes having an active registration with us). I n these terms all references and provisions which apply to registering and/or registration (in respect of our site) and similar expressions apply equally to Smarta membership.

Accessing our site

Access to our site may not always be available, and we reserve the right to withdraw or suspend access to our site (whether in respect of you individually or more generally) or to amend the services we provide from our site without notice. We will not be responsible or liable if access to our site is not available at any time.

We aim to update our site regularly, and may change the content at any time. Any of the material on our site may be out of date at any given time we are under no obligation to update such material.

Contributions to our site

The term "Contribution" refers to any material and/or content which you post, share, upload, transmit or place or which you have posted, shared, uploaded, transmitted or placed via our site whether in our chat rooms, blogs, forums by email or otherwise.

Whilst we do not monitor Contributions or other content posted on our site, we wish to keep our site free from any defamatory, obscene, unlawful, harmful or otherwise undesirable content. You agree to comply with our Acceptable Use Policy set out below.

You warrant that (i) you have (and continue to have) all necessary rights, licences, permission and consent to use and make Contributions to our site, (ii) nothing in such Contributions has been copied from any other source and (iii) that no Contribution contains any confidential information.

All Contributions will be considered non-confidential and will be publicly available.

You hereby grant to us an irrevocable, perpetual royalty- free licence and right to post on our site, use, copy, distribute, amend and disclose to third parties any Contribution for any purpose.

Acceptable use/permitted uses

We reserve the right to read messages or email content which originate from (or are made via) our site in order to check compliance with the terms. You should not include any content in any such email message unless you are happy for it to be viewed by us. This does not constitute monitoring of messages, content or emails. We will not be treated as having been put on notice of any content of any such Contribution of any content, material or email by virtue of having the rights set out in this paragraph or for any other reason. Information that we obtain from reading such content and emails will be treated in accordance with our privacy policy from time to time.

This policy applies to any and all Contributions to our site, and to any use you make of our site.

You must not use our site or make any Contribution:

in any way that is unlawful or fraudulent, or has any unlawful or fraudulent purpose or effect; or
for the purpose of harming or attempting to harm minors.

Contributions must not:

contain any material which is or could be defamatory in any way;
contain any material which is illegal, obscene, offensive, threatening or violent;
contain any sexually explicit or pornographic material;
promote discrimination based on race, sex, religion, nationality, disability, sexual orientation or age;
infringe any intellectual property rights of any other person including but not limited to copyright, database right, trade mark or any other unregistered rights of any other person;
be likely to deceive any person or be used to impersonate any person, or to misrepresent your identity, age or affiliation with any person;
be made in breach of any legal duty owed to a third party, such as a contractual duty or a duty of confidence or contain any personally identifiable or private information of any third party;
abuse or invade another's privacy, appear to stalk, or cause annoyance, inconvenience or needless anxiety to any other person;
be likely to harass, intimidate, bully, upset, embarrass, alarm, annoy any other person;
give the impression that they emanate from us or that they are connected with us or that we have endorsed them; or
solicit passwords or personal information from anyone;
be used to provide or spam or be part of or provide pyramid schemes;
be used to sell any goods or services or for any other commercial use;
be used to send any communication by automated email or otherwise;
include anything other than words (i.e. you will not include any symbols or photographs) except for a photograph of yourself in your profile in such place as we designate;
include information that you are not permitted to disclose (because it is confidential, constitutes insider information or otherwise);
be incomplete or inaccurate or submitted otherwise than as requested by the site;
request personal information from other users nor post any unnecessary personal information about you or any user without their permission.

You also agree:

not to reproduce, duplicate, copy or re-sell any part of our site or its content in contravention of the terms;
not to access without authority, interfere with, damage or disrupt any part of our site or any equipment or network on which our site is stored or any software used in the provision of our site or any equipment or network or software owned or used by any third party;
use any information obtained from our site to provide any service which is competitive with the services available from our site from time to time;
that all information in any Contribution is and will be true and accurate (for example, but without limitation, information contained in your profile must be true and accurate).

Contributions (in whole or in part) must:

be accurate (where they state facts);
be genuinely held (where they state opinions); and
comply with applicable law in the UK and/or in any country from which they are posted.

You may not post articles, news items or other content, or links to such items, without permission from the copyright holder.

You must not knowingly transmit or post any data, send or upload any material that contains viruses, Trojan horses, worms, time-bombs, keystroke loggers, software, hardware or any other harmful programs, files or similar computer code which may adversely affect the operation of any computer software or hardware or telecommunications equipment.

You warrant that any Contribution you make does comply with the standards set out in this Acceptable

Use Policy and you agree to indemnify us for any breach of that warranty.

You agree to use our site for personal and non-commercial purposes only.

We have sole discretion to determine the appropriate action we may take in response to a breach by you of this Acceptable Use Policy.

Changes to the acceptable use policy

We may change our Acceptable Use Policy at any time by amending this page. You are expected to check this page from time to time to take notice of any changes we make, as they are legally binding on you.

Take Down Policy

You understand and agree that we do not review Contributions or other third party content or materials posted on or transmitted to our site. However, we reserve the right to terminate your registration with us and/or delete or move any Contribution or other content or material without notice, with or without reason at our sole discretion, including but not limited to, any Contributions or content which breaches or is deemed to breach the terms, should it come to our attention. We do not accept any liability for any direct, indirect, consequential, economic or other loss or damage to you or any other person caused by such content and/or as a result of terminating your registration and/or deleting any Contribution or other content.

Intellectual property rights and content

You acknowledge that we are the owner or licensee of all intellectual property rights in our site, and in the material that appears on it. All such rights and content are protected by copyright and other laws and treaties around the world. You are not permitted to produce, display, distribute, resell or otherwise make any use of our site or the content on it except as is permitted by the terms.

You are permitted to make reasonable copies of material contained on our site, provided such copies are for personal and non-commercial use only (save that you may use such copies and the material contained on our site for the purposes of establishing and conducting your own business as envisaged by this site). Without limitation you are not permitted to sell any such material or make it available to third parties as part of any commercial activity and, in particular, you are not permitted to reproduce those materials on your own (or any other) website or in any other way for commercial purposes.

You must not modify either our site or the paper or digital copies of any materials you have printed off or downloaded from it. If you print off, copy, reproduce or download any part of our site in breach of the terms, you must, at our option, take down, return or destroy any copies of the materials you have made.

Reliance on information contained on our site

Forms, commentary and other materials posted on our site are not intended to amount to advice on which reliance should be placed and do not replace the need to take professional advice. We therefore do not accept any liability or responsibility arising from any reliance placed on such materials by you or anyone who may be informed of the content of our site. The provisions of this paragraph do not apply in respect of services which you buy and pay for from our site which are covered specifically by the terms and conditions applicable to each service (and which will be available for viewing by the appropriate link from our site.

We have not monitored or vetted any material and/or content posted, shared, uploaded or transmitted by any third party and we are not responsible for such content or your reliance on it.

In particular, and without limiting the other provisions of these terms, the purpose of the Smarta Legal Q&A section is to provide information and facilitate general dialogue. You should not rely on any information or advice given by any party on such board in assessing your legal rights and you should either consult with your own lawyer or Smarta's exclusive legal sponsors Mishcon de Reya. Neither we nor any contributor to our site is responsible for:

any reliance whatsoever placed by you on any advice or information given by any party on the Smarta Legal Q&A section; or
any errors or omissions or the results obtained from the use of such advice or other information by you.

Third party services

Some services are provided directly by third party partners and where this is the case this will be indicated on our site. The provision of such services is subject to the terms and conditions of our third party partners and (whilst we use reasonable care in selecting third party partners) we are not responsible for those services that they provide or any loss or damage that you may suffer by virtue of having taken services from them. In the event that you have a problem in relation to the services provided by any third party partner, please contact them directly or if you have any difficulty in contacting them, let us know via the contact section below.

Data protection and privacy

Your privacy is important to us. We will process any personal data or information which you submit to us and which can be used to identify you in accordance with our privacy policy from time to time. Please read our privacy policy carefully as when you become a registered user or access this site you are agreeing to be bound by that privacy policy. Please note that our privacy policy is updated regularly and therefore you should check it each time you access the site.

Our liability/limitations

The material displayed on our site is provided without any guarantees, conditions or warranties as to its accuracy. The provisions of this section do not apply in respect of services paid for from our site from time to time, each of which shall be governed by the terms and conditions applicable to such services and which will be available by way of link from our site from time to time. We expressly exclude:

all conditions, warranties and other terms which might otherwise be implied by statute, common law or otherwise;
any liability for direct, indirect or consequential loss or damage incurred by you or any user in connection with our site or in connection with the use, inability to use, results of the use of our site and/or any websites linked to it and/or any materials posted on it.

Without limitation, we expressly exclude any liability for the following:

loss of income or revenue;
loss of business;
loss of profits or contracts;
loss of anticipated savings;
loss of data;
loss of goodwill;
wasted management or office time and for any other loss or damage of any kind, however arising and whether caused by tort (including negligence), breach of contract or otherwise, even if foreseeable.

Nothing in these terms affects, limit or excludes our liability for death or personal injury arising from our negligence, nor our liability for fraud or fraudulent misrepresentation, nor any other liability which cannot be excluded or limited under applicable law.

We shall not be liable in connection with any claim that any Contribution or material posted by you or another user infringes the intellectual property rights of any third party.

We will not be responsible, or liable to any third party, for the content or accuracy of any Contributions posted by you or any other user of our Website.

We exclude liability for any action taken by us in response to breaches of our Acceptable Use Policy.

Linking/framing to/from our site

You may link to our home page provided you do so in a way that is fair and legal and does not damage our reputation or take advantage of it, but you must not establish a link in such a way as to suggest any form of association, approval or endorsement on our part where none exists. You must not establish a link from any website that is not owned by you or if you do not have the consent of the owner to do so. We reserve the right to remove links at our sole discretion and without notice.

Our site may contain links to other sites and resources provided by third parties. These links are provided for your information only. We have no control over the content of those sites or resources and do not accept responsibility for them or for any loss or damage that may result from use of them.

No part of our site may be framed in any other site.

Other

If any provision of the terms is found to be invalid or unenforceable then the remainder of the terms shall remain in full force and effect.

You agree that these terms and any documents referred to in them constitute the entire agreement between you and us regarding your use of the site and supersede all prior agreements and understandings between you and us, whether written or oral. You confirm you have not relied on any representation which is not set out in the terms.

Jurisdiction and applicable law

The English courts will have exclusive jurisdiction over any claim arising from, or related to a visit to our site. These terms are governed by English law.

Terms and conditions for company formation services

Terms of your contract with us

Company formation services from this site are made available by Smarta Enterprises Limited ("we", "us" or "Smarta"). We are registered in England and Wales under company no. 006643570 and have our registered office at Finsgate, 5-7 Cranwood Street, London EC1V 9EE. Our main trading address is 33-34 Alfred Place, WC1E 7DP. Our VAT number is 936 5717 92.

Please read these terms and conditions (these "terms") carefully before ordering any company formation services from this site. Please understand that if you refuse to accept these terms, you will not be able to order company formation services from this site. You should print a copy of these terms for reference. These terms should also be read in conjunction with our website terms and conditions and our privacy policy which also apply to you.

We have the right to amend these terms and conditions at any time. You are expected to check the site from time to time to take notice of any changes we made, as they are binding on you. You will be subject to the policies and terms and conditions in force at the time you access the site or order Company Formation Services from us. References to these "terms" include any revised version of these terms and conditions from time to time.

What we provide and pricing

These terms and conditions apply to the completion of appropriate documentation and the submission of that documentation to Companies House (the "Company Formation Services").

By ordering Company Formation Services from us, you agree to be bound by these terms and conditions. The price payable for your chosen Company Formation Services is set out in the guide. All such prices exclude VAT. Prices are subject to change from time to time so please check the up-to-date prices before placing your order.

Mechanics for ordering services and how to correct your orders

After completing the relevant fields in the application process for Company Formation Services and submitting your order in the "Finalise" screen, you will be deemed to have made an order. Please note that this does not mean that your order has been accepted. Your order constitutes an offer to us to buy Company Formation Services. All orders are subject to acceptance by us, and (if we accept your order) we will submit it for onward transmission to Companies House via our Company Formation Agent. We reserve the right not to accept any order and will notify you of rejection via email. The contract between you and us (the "Contract") will be formed when you submit your order. Each order for Company formation Services constitutes a separate Contract between you and us.

If at any point your application is rejected by Companies House (or the application Company Formation Services has not been fully or accurately completed as is required by these terms and conditions) we may at any time reject your order or allow you to resubmit or repeat the order.

We do not check your orders for accuracy or completeness. In particular, submission of an Order Confirmation by us does not mean that your order for Company Formation Services will be accepted by Companies House or that that we agree that your application has been fully and/or accurately completed.

Your/Our right to cancel the Contract

You will not be entitled to cancel your order or the Contract (nor will you be entitled to a refund) once you have submitted an order for Company Formation Services (as we arrange for that order to be sent for onward transmission to Companies House as soon as possible after we have received it and so you will immediately start to use our services). Once you have submitted an order for Company Formation Services, you consent to us beginning performance of our services and, after such time, you will not be entitled to give notice of cancellation pursuant to the Consumer Protection (Distance Selling) Regulations 2000.

In certain circumstances (and at our sole discretion) we will issue refunds, but we will not in any circumstances issue a refund once the application forms have already been transmitted to Companies House.

Completing forms/accuracy

You agree to ensure that each application for Company Formation Services is completed fully and accurately and, in particular, you agree to complete all relevant and/or mandatory fields required by our online application process and also Companies House.

You are solely responsible for checking that any company name you include in your application for Company Formation Services is available for your use and you warrant that you are lawfully entitled to use that name.

We shall have no liability for any failure by Companies House to accept any application if they do not accept the name you have chosen or for any other reason, for example, if you provide the wrong address for the company.

Delivery

We will aim to provide the Company Formation Services you have ordered within seven working days of receipt of your order. However this timeframe is not guaranteed and we will have no liability if we fail to meet it.

We aim to submit your order for onward to submission to Companies House as soon as possible after receipt and in any event within 72 hours. Please note that applications will be sent on by us to our own service provider which will store them for processing by Companies House if they are received outside working hours.

Indemnity from you

You agree to indemnify us in respect of all losses, costs or damages suffered or incurred by us in respect of any failure by you to comply with these terms and conditions.

Events beyond our control

We shall have no liability to you for any failure or delay in delivering Company Formation Services if caused by any events or circumstances outside our control (including, without limitation, strikes, electrical failure, failure of third party contractors, problems with Companies House, failure of Companies House to accept any application, or any electronic transmission or communication being unavailable).

Our warranties and exclusions

We warrant that any Company Formation Services you purchase from us through this site will be provided with reasonable skill and care. We expressly exclude all other conditions, warranties and terms which might otherwise be implied by statute, common law or otherwise.

We do not offer legal or professional advice, and the Company Formation Services are provided only to help you in forming a limited company. We do not provide legal or other professional advice. If you need legal or other advice on whether or not it is appropriate in your circumstances to form a company or in any other respect you should obtain appropriate professional advice.

Further exclusions and limitations of liability

Our liability for any losses or damage you suffer as a result of or connected with:

any breach of any Contract; and /or
otherwise in connection with your use or purchase of Company Formation Services

however arising and whether caused by tort (including negligence), breach of contract or otherwise, even if foreseeable is strictly limited to:

(a) the amount (excluding VAT) paid to us by you for the purchase of Company Formation Services pursuant the relevant Contract; or

(b) where no payment has been made pursuant to any such Contract, to the amount payable for the basic company formation service at the date the relevant claim arose.

We are not responsible for any consequential or indirect losses.
Without limitation, we expressly exclude any liability for the following:

loss of income or revenue;
loss of business;
loss of profits or contracts;
loss of anticipated savings;
loss of data;
loss of goodwill;
wasted management or office time and for any other loss or damage of any kind,

however arising and whether caused by tort (including negligence), breach of contract or otherwise, even if foreseeable.

Nothing in these terms affects, limits or excludes our liability for death or personal injury arising from our negligence, nor our liability for fraud or fraudulent misrepresentation, nor any other liability which cannot be excluded or limited under applicable law.

Written communications

Applicable laws require that some of the information or communications we send to you should be in writing. When using our site you accept that communication with us will be mainly electronic. We will contact you by email to provide you with information or by posting notices on our website. For the purposes of the Contract, you agree to this electronic means of communication and you acknowledge that all contracts, notices, information or other communication that we provide to you electronically comply with any legal requirement that such communications be in writing. This provision does not affect your statutory rights.

Third party rights

No one other than you and Smarta has any rights under this contract. You are fully responsible for complying with this contract and for making payment under it.

Entire agreement

You agree that these terms and any documents referred to in them constitute the entire agreement between you and us regarding your use of the site and the purchase by you and provision by us of Company Formation Services and supersede all prior agreements and understandings between you and us, whether written or oral. You confirm you have not relied on any representation which is not set out in these terms or in our terms and conditions of website use.

Other

If any provision of the terms is found to be invalid or unenforceable then the remainder of the terms shall remain in full force and effect.

Jurisdiction and applicable law

The English courts will have exclusive jurisdiction over any claim arising from, or related to, your purchase of or our provision of Company Formation Services. These terms are governed by English law.

Contact us

If you have any questions or concerns in connection with the Company Formation Services, or you would like to cancel any Contract or for any other reason please contact us on setupacompany@smarta.com.

Third party advertising cookies

Most of the advertisements you see on the website are generated by third parties. Some of these third parties generate their own cookies to track how many people have seen a particular advertisement (or use the services of third parties to do this), and to track how many people have seen it more than once. These cookies cannot be used to identify an individual; they can only be used for statistical purposes, for example, in providing you with advertisements that are more relevant to your interests. Some of the information gleaned from third party cookies will be aggregated with other anonymous information for statistical purposes. The third party companies that generate these cookies have their own, very strict, privacy policies but we don't have access to these cookies; other than allowing them to be served, we have no role to play in these cookies at all (although we may use statistical information arising from these third party cookies and provided to us by third parties, to improve the targeting of advertisements to users of the website).

If you would like to disable "third party" cookies generated by advertisers or providers of targeted advertising services, you can turn them off by going to the third party's website and getting them to generate a one-time "no thanks" cookie that will stop any further cookies being written to your machine. Here are links to the two main third party advertising platforms we use, each of which have instructions on how to do this:
http://www.doubleclick.com/us/about_doubleclick/privacy/ad-cookie/
http://www.audiencescience.com/privacy.asp

You can also visit the trade body representing these advertising bodies for more information on how to opt out of these cookies:
http://www.networkadvertising.org/optout_nonppii.asp

Grants & Funding Search tool - terms and conditions

Smarta grants & funding tool is powered by j4bgrants. Please ensure that you read these terms of use. In accessing the funding tool, whether as a registered user or otherwise, you accept in full and agree to abide by the terms and conditions of j4b relating to your use and the content of this site. j4b is the trading name and a trademark of j4b Software & Publishing Limited, an independent company limited by shares. References to j4b or j4bgrants.co.uk are to j4b Software & Publishing Limited. For a statement of their terms in relation to the security and use of any information they may gather about you as a result of you accessing the site, please refer to their Privacy Policy Statement.

The site's purpose is to provide information on grants, assistance of kind and other relevant forms of support for businesses and community organisations. The site's further purpose is to provide useful links between grant providers and grant recipients or potential recipients, enabling grant providers to promote their services effectively and enabling potential and actual grant recipients to search out grants and assistance that may be available. The site also seeks to provide additional services to registered users and subscribed subscribers. Although basic use of the site is free, customised or bespoke services provided to grant providers and to potential or actual grant recipients and to suppliers of services to users or potential users of this site may be subject to separate terms of use, including an appropriate charge for such services, in which case the normal trading terms and conditions or j4b Software & Publishing Limited shall apply.

Information and material published on this site is gathered from primary sources and checked for accuracy with them. Although j4b endeavours to ensure that all published material is accurate, timely and updated regularly, neither Smarta Entreperises Ltd nor j4b Software & Publishing Limited shall not be liable for any inaccuracies and/or omissions in any information or materials provided, nor any interruption or delay to the accessibility of the site. You should note that information and materials published or otherwise provided are for general information only and are not intended to be relied upon as specific advice or recommendations in relation to any transaction you may enter or otherwise. j4b Software & Publishing Limited shall not be liable in respect for any loss or damage including loss of profit, revenue or contracts or any consequential or special loss or damage arising directly or indirectly from the use of any information or materials contained on this site.

j4b provides no warranties and makes no representations in respect of the website or its contents and to the extent permitted by law excludes all conditions and warranties implied by law. Nothing in these terms shall exclude or limit the liability of Smarta or j4b Software & Publishing Limited for any death or personal injury caused by our negligence or for fraudulent misrepresentation.

Please be aware also that neither Smarta nor j4b shall not be responsible for any sites linked to this site, or any content, services, products or otherwise provided in relation to any such linked site.

All rights in information and materials on this site (the "Content") belong to j4b or its licensors. Content may be downloaded from the site onto a computer screen or mobile telephone, and you may print individual pages on paper (but not on any server or other storage device connected to a network) for your personal, non-commercial use.

Except as expressly set out above, you may not reproduce, modify or in any way commercially exploit any of the Content. In particular, but without limiting the general application of the restrictions contained in the preceding sentence, you may not do any of the following without special arrangement and prior written permission from j4b and Smarta:

Redistribute any of the Content (including by using it as part of any library, archive or similar service);
Remove the copyright or trade mark notice from any copies of Content;
Create a database in electronic or structural manual form by systematically downloading and storing all or any of the Content.

From time to time we may modify the Disclaimer and Terms of Use. We advise you to check for updated terms each time you use the funding tool on Smarta, as those updated terms shall apply in respect of any subsequent use you make of this site.

Your use of the site shall be governed by English law and shall be subject to the exclusive jurisdiction of the English Courts.

Competitions

This offer is open to users of smarta.com, except employees of smarta enterprises Ltd, or anyone else professionally associated with smarta Enterprises Ltd or the supplier. Membership of Smarta.com is free and can be obtained at on our registration page

Details of how to enter form part of the terms and conditions. It is a condition of entry that all rules are accepted as final and that the competitor agrees to abide by these rules. The decision of the judges is final and no correspondence will be entered into.
Entry is via www.smarta.com and any other website designated in the instructions for entering. Only one entry per person. Late, illegible, incomplete or corrupt entries will not be accepted. No responsibility can be accepted for lost entries and proof of transmission will not be accepted as proof of receipt.
The winner will be notified within seven days of the closing date of any competition offering a prize.
Where a prize is offered it is subject to availability, non-transferable and there is no cash alternative.
The winner may be required to participate in publicity.
By submitting an entry, you agree that we may use information and data you submit in accordance with our privacy policy
Events may occur that render the prize draw itself or the awarding of the prize impossible due to reasons beyond the control of the Promoter and accordingly the Promoter may at its absolute discretion vary or amend the promotion and the entrant agrees that no liability shall attach to the Promoter as a result thereof.
Smarta.com is responsible for the publication of the prize draw.

If you have any concerns or wish to contact us for any other reason please contact us at hello@smarta.com.