Friday, December 27, 2019

SAT Spanish Subject Test Information

If you have a particular gift for Spanish, or have just been studying for a long time in elementary and high school, then perhaps you should sign up for the SAT Spanish Test! Please note that this test is not the same or part of the Redesigned SAT Reasoning Test,, the popular college admissions exam. The SAT Spanish Subject Test is just one of the many SAT Subject Tests, which are exams designed to showcase your particular talents in all sorts of fields from World History to Literature to Chinese. SAT Spanish Subject Tests Basics Before you register for this test, heres what you can expect 60 minutes85 multiple-choice questions200-800 points possibleOffered 5 times a year in October, December, January, May and June3 types of reading questions SAT Spanish Subject Test Skills So, whats on this thing? What kinds of skills are required? Here are the skills youll need in order to master this test. Using parts of speech appropriatelyUnderstanding basic idiomsSelection of grammatically correct terminologyIdentifying main and supporting ideas, themes, style, tone, and the spatial and temporal settings of a passage. SAT Spanish Subject Test Question Breakdown The test is broken down into Part A, Part B and Part C. Here are the types of questions those three parts contain: Vocabulary and Sentence Structure: Approximately 28 questions Here, youll be given a sentence with a blank, and will be asked to choose the correct single-word response from one of four choices listed below. Paragraph Completion: Approximately 28 questions These questions provide you with a paragraph filled with blanks. Once you happen upon a blank, youll be asked to fill in that blank with an appropriate response from the choices below. Reading Comprehension: Approximately 28 questions These questions will provide you with a passage taken from prose fiction, historical works, newspaper and magazine articles, as well as advertisements, flyers and letters. Youll be asked a question related to the passage, and will have to choose the correct response from the answer choices. Why Take the SAT Spanish Subject Test? In some cases, youll need to, especially if youre considering choosing Spanish, or a Spanish-related field as a major in college. In other cases, its a great idea to take the Spanish Subject Test so you can showcase bilingualism, which is a fantastic way to round out an application. It shows the college admissions officers that you have more up your sleeve than your GPA, clubs or sports record. Plus, it can get you out of those entry-level language courses. Bonus! How to Prepare for the SAT Spanish Subject Test To ace this thing, youll need at 3-4 years in Spanish during high school, and youll want to take the test as close to the end of or during your most advanced Spanish class you plan to take. Getting your high school Spanish teacher to offer you some supplementary materials is always a good idea, too. In addition, you should practice with legitimate practice questions like youll see on the test. The College Board offers free practice questions for the SAT Spanish Test, too. Sample SAT Spanish Subject Test Question This question comes from the College Boards free practice questions. The writers have ranked the questions from 1 to 5 where 1 is the least difficult. The question below is ranked as a 3. Se sabe que la playa de Luquillo es muy popular porque la gente de San Juan la visita ------- . (A) en resumidas cuentas(B) en punto(C) a medias(D) a menudo Choice (D) is correct. The word that goes in the blank describes the frequency with which people in Puerto Rico visit a popular beach. The sense of frequency, as indicated by choice (D) a menudo, is appropriate.

Thursday, December 19, 2019

Bus 451 Business Strategy And Policy - 1623 Words

Berkeley College Midtown Campus Assignment # 1 on NETFLIX, Inc. Submitted to: Professor Dr. Joel Reichart School of Business Management Degree Program Subject: BUS 451 Business Strategy Policy Berkeley College Submitted By: Brittany O’Brien Date of Submission: 5 April 2016 Student Name: Brittany O’Brien Company Name: Netflix Inc. Industry: Video Tape and Disc Rental NAICS code: 532230 Market: NASDAQ Global Select Market Symbol: NFLX Revenue (Latest YR): $6,779,510,000 Company Profile: Netflix, Inc. is a U.S. based leading company that operates as an online movie rental subscription service provider who went public in 2002. Netflix initially started off as a DVD rental service through mail only, then later initiated streaming around 2007 in the U.S., and internationally around 2010. Netflix subscribers can instantaneously watch a series of movies and a variety of TV shows streamed from their website online to users TVs, and other devices. Netflix operates its business through domestic DVD, domestic streaming, and international streaming. Netflix subscribers typically pay $7.99 once per month for unlimited use of the website features. Netflix obtains their streaming’s from Amazon Web Services and other communication delivery networks for their streamed content and direct purchases from a nationwide network of U.S. shipping centers. Netflix Inc., headquarter is at Los Gatos, California. Two entrepreneurs Reed Hastings and Marc Randolph founded Netflix on AugustShow MoreRelatedThe Founder Of The Popular Fast Food Franchise2266 Words   |  10 Pagestrips to cafes are what led Dave to decide to own a restaurant one day. At age nine, Dave had become an expert on the type of quality and service a business should provide. He began to work in the restaurant business at age 12, but he was fired a lot because he was underage. Dave then began working at the restaurant Hobby House at age 15. He started as a bus boy and eventually moved to the front of the kitchen. Dave knew that if he was going to own a restaurant one day, he would need to know how to doRead MoreCase Analysis American Airlines5546 Words   |  23 Pagestravel in the U.S. to recover for another 3 years. Boeing is the largest maker of new planes for the commercial aircraft industry. Air Bus in Europe has duplicate problems keeping their revenue and new orders up as well. Government and military contracts have helped to offset these production declines at Boeing somewhat. But is this enough to keep them in business while waiting for new orders? As long as the economy and market keep recovering and the country is kept safe, then growth can be predictedRead MoreStrategic Change at Chrysler Essay5170 Words   |  21 PagesStrategic Change: The case study of Daimler Chrysler Introduction Globalization results in rapid and constant business environmental changes. 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Wednesday, December 11, 2019

Operating Through Permanent Establishment †Myassignmenthelp.Com

Question: Discuss About The Operating Through Permanent Establishment? Answer: Introduction The report is being prepared in order to analyze the different aspects of tax associated with the starting of the new business plan and the tax obligations that may arise in regard to different operations during the business and also the tax liabilities that may arise after the sale of subsidiary and the refinancing plan of the business. Different operations of the business leads to different kinds of tax obligations which are to be discharged accordingly. Detailed research As per the provision of subsection 6(1) of the income tax assessment act 1936, the permanent establishment is the place from where a person is carrying on activity that is related to the business or is engaged in business activities. As per taxation ruling 2002/5 of Australian taxation office, the permanent establishment will also include place in which business is carried by way of agent, a place where equipments are being installed and engaging in construction business etc. As per the ruling, there should be both geographical permanence and temporal permanence. Thus a business is said to have temporal permanence if it is continued for 6 months or more. (ATO, 2002) Hence Taite and Aramis are planning to carry on business for more than 6 months thus it will be considered that they are operating through permanent establishment. The income generated from the permanent establishment will be liable to Australian taxation and accordingly all the liabilities of Australian income tax will be paid. The assets that are the part of the permanent establishment will also be liable for the capital gain tax in Australia at the time of sale of asset. (ATO, 1987) Case law: Applegate v. FCT78 ATC 4054 at 4060; (1978) 8 ATR 372 Deductibility of interest expenses As per the provisions of section 8(1) of the income tax assessment act 1997, interest is deductible if the interest is paid on funds which are used for the purpose of business. As per the taxation ruling, TR 95/25, the refinancing principle says that the interest paid on the amount that is borrowed for the repayment of money which is used for the purpose of business or profession will be eligible for deduction as business expense. But the interest expense will be deductible only if it is used for the purpose of the business or profession. Thus the taxable entities which are the resident of Australia will be eligible to deduct the interest incurred prior to business expense and interest incurred during the business operations also the interest expense incurred after sale of business will also be deductible as it will lead to assessable income in the future period. Thus the interest after planned repurchase will also be deductible as it is being done as a part of the business. (ATO, 19 95) Case law: 12/9595 ATC 175;AAT Case 10,079(1995) 30 ATR 1169. Deductibility of expected losses after repurchase As per the provision of Australian taxation office, the expected losses that will be incurred after the repurchase will be eligible to be set off against the income that will be received in the future period when the subsidiary is repurchased and income will be derived by way of business operations of the subsidiary. As per taxation ruling 2014/15, the expected losses will be carried forward for the years till the subsidiary are repurchased and hence the business income which will be received by way of subdivision will be eligible for set off against the income. (ATS, 2017) CGT on sale of subsidiary As per the provisions of section 104.1 of the income tax assessment act 1997, capital gain tax is liable to be paid on sale of capital gain tax assets. The capital gain tax needs to be paid on the excess of sale proceeds over the cost of acquisition of the asset. As per the provision of section 118.25 of the income tax assessment act 1997, the capital gain tax made on sale of the trading stock is not taken into consideration. As the trading stock does not constitute the part of capital gain tax asset. The capital gain will also be disregarded if the capital gain tax asset is now being hold as the trading stock as the trading stock does not tend to be a part of the capital gain tax asset. (AustLII, 2017) Thus in the above case assesses will not be exempted from the capital gain tax obligations in regard to the land which is being considered as the trading stock in the event of sale of subsidiary. The sale of subsidiary catches various types of capital gain tax event. But in the event of sale of business, there is non-existence of business hence there is no trading stock in the business. Thus in this case land will be considered as the capital gain tax asset and it will not be considered as the trading stock and hence capital gain tax will be liable to be paid on sale of land after sale of subsidiary. Business risk and risk management strategies The different types of risk that are being associated with the plan are as follows: There is the strategic risk that there may be inflation or deflation which may lead to decrease in the land thereby leading to losses. The new legislative rules may come in regard to the land development business which may lead to complications in the future period. The financial risk may arise as the consumers may be less interested in investing in land and buildings. The company may lose its market position by not supplying the services and products. The company may suffer from the operational risk due to failure of the internal operations and the lack of proper working of the person working inside the organization. (Andrew Blackman, 2014) The different types of risk management strategies are as follows: The market situation needs to be analyzed continuously in order to understand the market risk. The company management needs to keep close eye on the regular operations of the business in order to ensure that adequate quality of services is being maintained in the business. A well planned internal control system should be introduced in the organization in order to increase the effectiveness of the working of the organization. The management of the company needs to take regular check on the interest rates in order to reduce the financial risk. (Dana Driffin, 20xx) Conclusion The business plan needs to be executed with proper care so that the tax obligations can be discharged. Taite and Aramis would be operating through the permanent establishment and thus the permanent establishment will be liable to Australian taxation and hence income will be chargeable to Australian taxation. The permanent establishment will thus become a taxable entity thus they will be eligible for the deduction of the interest that is being paid on the amount of funds that are to be borrowed for the business. The sale of subsidiary will also attract various types of capital gain tax obligations and hence they will be liable to pay off the capital gain tax accordingly. The sale of land after sale of subsidiary will also attract the capital gain tax obligations. The new business plan may also suffer from various business risk and they need to be evaluated accordingly in order to take the steps accordingly in order to reduce the different type of business risk. References Australian Taxation Office, 2002, TR 2002/5 Permanent Establishment What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?; Available at: https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR20025/NAT/ATO/00001 Australian Taxation Office, 1987, Taxation Ruling IT 2423 Withholding Tax: Whether rental income constitutes proceeds of business- permanent estalishment- deduction of interest; Available at: https://www.ato.gov.au/law/view/document?DocID=ITR/IT2423/NAT/ATO/00001 Joe Harpaz, 2016, Permanent Establishment becomes tax authorities weapon of choice in attack on corporates; Available at: https://blogs.thomsonreuters.com/answerson/permanent-establishment-becomes-tax-authorities-weapon-choice-attack-corporates/ ATS, 2017, Tax Considerations For Australian Expatriates; Available at: https://www.smats.net/Tax/Expats.aspx Oliver Jankowsky, Anthony Bradica, Frank Hinoporos, 2016, A Guide to Taxation in Australia; Available at: https://hallandwilcox.com.au/a-guide-to-taxation-in-australia/ Australian Taxation Office, 2016, Tax on Income and capital gains; Available at: https://www.ato.gov.au/Business/International-tax-for-business/Foreign-residents-doing-business-in-Australia/Tax-on-income-and-capital-gains/ Australian Taxation Office, 1995, Deductions for interest under section 8-1 of the Income Tax Assessment Act 1997 following FC of T v. Roberts; FC of T v. Smith; Available at: https://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR9525/nat/ato/00001 Australian Taxation Office, 2016, Interest, Dividend and other investment income deductions; Available at: https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Interest,-dividend-and-other-investment-income-deductions/ Australian Taxation Office, 2015, CR 2015/14 Off Market share buy-back: Thinksmart Limited; Available at: https://law.ato.gov.au/atolaw/view.htm?docid=CLR/CR201514/NAT/ATO/00001 Australian Taxation Office, 2016, CR 2016/72 Telstra Corporation Limited: Off-market share buy-back; Available at: https://law.ato.gov.au/atolaw/view.htm?docid=%22CLR%2FCR201672%2FNAT%2FATO%2F00001%22 AustLII, 2017, ITAA 1997- Section 118.25 Trading Stock; Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s118.25.html ITAA 1936, 2017, Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/ Australian Taxation Office, 2015, 18 Capital Gains 2015; Available at: https://www.ato.gov.au/Individuals/Tax-return/2015/Supplementary-tax-return/Income-questions-13-24/18-Capital-gains/ Australian Taxation Office, 2017, CGT Assets and Exemptions; Available at: https://www.ato.gov.au/General/Capital-gains-tax/CGT-assets-and-exemptions/ Andrew Blackman, 2014, The main types of Business Risk; Available at: https://business.tutsplus.com/tutorials/the-main-types-of-business-risk--cms-22693 Dana Griffin, 20xx, Types of Business Risk; Available at: https://smallbusiness.chron.com/types-business-risk-99.html

Tuesday, December 3, 2019

The Religious Attacks Made By Tartuffe Essay Example For Students

The Religious Attacks Made By Tartuffe Essay The Religious Attacks Made By TartuffeMoliere (whose real name was Jean-Baptiste Poquelin) rocked the 17th century French world withhis comedy Tartuffe in 1664. Although, religious factions kept the play banned from theatres from1664-1669, Tartuffe emerged from the controversy as one of the all-time great comedies. Tartuffe is a convincing religious hypocrite. He is a parasite who is sucking Orgon, the richtrusting father, for all he is worth. Orgon does not realize that Tartuffe is a phony, and caters to hisevery whim. For instance, he reneges on his promise to let his daughter Mariane, marry Valere. Insteadhe demands that she wed Tartuffe, whom she despises. He also banishes his own son, Damis, from hishouse for speaking out against Tartuffe and all of his sons inheritance is promised to Tartuffe. Tartuffe is nothing more than a traveling confidence man who veils his true wickedness with amask of piety. Orgon and his mother Madame Pernelle are completely taken in by this charade. O n theother hand, Cleante, Elmire, and Dorine see Tartuffe for the fake that he really is. Cleante is Orgonswise brother who speaks elegantly about Tartuffes hypocrisy. Through Cleante, Moliere most plainly reveals his theme. We will write a custom essay on The Religious Attacks Made By Tartuffe specifically for you for only $16.38 $13.9/page Order now Spare me your warnings, Brother; I have no fearOf speaking out, for you and Heaven to hear,Against affected zeal and pious knavery. Theres true and false in piety, as in bravery,And just as those whose courage shines the mostIn battle, are least inclined to boast,So those whose hearts are truly pure and lowlyDont make a flashy show of being holy (Meyer 1466). In speeches such as these, Moliere wanted to get across the fact that it was false piety he wascondemning and not religion in general. In the preface to the play, which Moliere himself wrote, hebluntly states this. If one takes the trouble to examine my comedy in good faith, he will surely seethat my intentions are innocent throughout, and tend in no way to make fun of what men revere; that Ihave presented the subject with all the precautions that its delicacy imposes; and that I have used allthe art and skill that I could to distinguish clearly the character of the hypocrite from that of thetruly devout man. (Meyer 1509)The play successfully conveys this message because Tartuffe is a first-class villain. He is asmanipulative as Lady Macbeth, as greedy as Prince John, as underhanded as Modred, and as clever as DarthVader. Through his every word and deed it becomes more apparent that he is thoroughly bad. Morespecifically, he not only wants to marry Orgons daughter, but wants to defi le his wife as well. He isnot satisfied with living off of Orgons wealth but wants to possess it. At no time in the play doesTartuffe resemble a truly pious man. The play never mocks God, but only those who use his name to preyon unsuspecting fools. The part of the fool is played to the hilt by Orgon. Throughout the first three acts he is sucha domineering idiot that he is not even worth pitying. He, along with his mother, play the part of theblind zealot. What he chooses to call Christian love leads him to punish his family and himself becausehe takes away their freedom of choice and integrity and his own property. But, Orgon is not content tofollow Tartuffe alone. He demands that his family also follow. He becomes a threat to their happinesswhen the comedic scheming by the family begins. Dorine, Marianes maid, uses her earthy wit to convince Mariane and Valere not to docilelyaccept Orgons judgement. Damis, Orgons son, testifies against Tartuffes scandalous behavior withElmire. Cle ante continues to offer Orgon sage advice and Elmire conspires to set a trap for Tartuffewhere Orgon can witness firsthand the ungrateful hypocrites actions. .ufa5a65a8ce02a7f121ac6c192bfcc5a4 , .ufa5a65a8ce02a7f121ac6c192bfcc5a4 .postImageUrl , .ufa5a65a8ce02a7f121ac6c192bfcc5a4 .centered-text-area { min-height: 80px; position: relative; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4 , .ufa5a65a8ce02a7f121ac6c192bfcc5a4:hover , .ufa5a65a8ce02a7f121ac6c192bfcc5a4:visited , .ufa5a65a8ce02a7f121ac6c192bfcc5a4:active { border:0!important; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4 .clearfix:after { content: ""; display: table; clear: both; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4:active , .ufa5a65a8ce02a7f121ac6c192bfcc5a4:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4 .centered-text-area { width: 100%; position: relative ; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4:hover .ctaButton { background-color: #34495E!important; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4 .ufa5a65a8ce02a7f121ac6c192bfcc5a4-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufa5a65a8ce02a7f121ac6c192bfcc5a4:after { content: ""; display: block; clear: both; } READ: Bipolar Disorder1 EssayDorine and Orgon almost come to blows, Damis is banished, and Cleante is ignored. Only Elmiresucceeds. She hides Orgon under a table while pretending to play along with Tartuffes advances. Evenwhen Orgon witnesses Tartuffes treachery firsthand it takes him a while to accept it. Elmire, by thistime, has so little faith in her husband that she begins to think he is going to stay under the table andlet Tartuffe ravish her. The turning point in the play is when Orgon comes out and confronts Tartuffe. Tartuffe, rather