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How To Claim Back European V.A.T
With the recent legislations requiring US businesses to charge Value Added Tax to EU Member state customers for purchases of digital product / image downloads there are many new questions going around enquiring how companies and small business owners can claim the VAT back this is what we will look at in this brief article – The basics of claiming back your VAT from Europe.
What Is V.A.T?
Value Added Tax (VAT) is a consumption tax levied on goods and services in many countries across the globe. Over the last decade, legislation in the tax systems of Europe, Canada, Japan and South Korea allow for a refund for the majority of non resident entities, worldwide to a refund of VAT in most instances however, especially in the business world, registration must be achieved prior to claiming back your VAT and, preferably before the purchase of Vat able goods takes place.Who Is Entitled To A VAT Refund?
Most businesses will be entitled to receive a VAT refund however, as the laws vary from country to country, the best way for you as a business owner to find out the laws as they affect you is to contact your company accountant who, should be knowledgable enough to inform you of what you need to claim back from each of the EU member states where V.A.T has been charged.What Products Can I Claim V.A.T Refunds For?
Most typically value added tax recoverable expenses can take form as one or more of the following items:Business Property Expenses.
Transportation Costs.
Inter-company Billing.
Marketing + Promotional Services.
Exhibitions, Conferences + Business Meetings.
Importation V.A.T.
Digital Downloads (Business Related).How Do I Register For V.A.T?
When a company inside the domestic US conducts transactions in the EU countries where value added tax registrations may be required the registration for the VAT refund should be done prior to the transaction taking place however, on occasions which vary from individual EU member states this registration process may be done retroactively. By becoming registered to claim your VAT back the company is legally required to d the following:1) Register for the VAT in the EU country where the transaction takes place.
2) Account for VAT on all invoices or receipts issued to your European customers.
3) Deduct the V.A.T incurred from your European suppliers of goods or services.Value Added Tax – An Overview.
When all is said and done, other than the obvious need to increase your pricing structure for certain global markets registering for and, charging value added tax actually has a great deal of benefits. You now get to claim addition refunds from any expenses that you incur from the day to day running of your business, your promotional activities become vat’able so you can now increase the level of global marketing you do and, claim full value back from the EU member states (where applicable). basically, registering in the EU member state will enable your business to grow on a global scale and, at the same time, afford you the luxury of being able to market your goods and services to a greater client base at virtually no cost to yourself this is a good thing especially when you take a look at the growth that international internet usage is making each month.Article written by Lee
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Promoting Safe Sex In The Adult Industry
To most webmasters, the only thing that needs to be considered when building and marketing our websites is the layout of the site, the sponsors that they will be using and ultimately, the amount of money they will make from the site however, there is another side of the adult industry that we should also be considering, the moral side.
Safe Sex – Morally Speaking.
We all have our own morals and work ethics however, I think that sometimes most of us push these to the back lines a little when it comes to making a buck which is understandable however, we are in a position of power somewhat over a lot of things that many of us do not even think about, we know that for the vast amount of industry webmasters there are more than 90% of them will actively report child porn sites when they find them however, how much further does this reach and, how much harm could you potentially be doing long term?Promoting Safe Sex – The Issues At Hand.
Step out of your webmaster persona for a short while now while you read this next paragraph and actually think about what is being said, all of us in our communities realize that sexually transmitted diseases and especially HIV/Aids is on the increase although maybe not reported as much the one thing that you can be certain about whether you go to a gym, a bar or a doctors is that we are constantly shown images promoting safe sex, ask yourself how you feel about that and, furthermore, ask yourself if you would have unprotected sex with someone if the answer to this question is yes then the rest of this article will be of no consequence to you however, if the answer is no, then you may like to read on.Safe Sex Online.
Now we have ascertained how you feel about safe sex, why do you not promote this more often on your sites and galleries? We are giving surfers a product that will, in all likelihood fulfill their fantasy and, quite possibly, be mimicked by them at some point in the future. With this in mind I would suggest the following to you if I may. When purchasing content, try to purchase photosets where the models are practicing safe sex, if a surfer see’s a famous porn star using a condom then, ultimately, they themselves may use a condom when they next have sex. When building a site or gallery why not promote a condom affiliate program on the site, either through the use of a text link or a button or banner, not only are you being responsible but, you are also still going to make money should your surfer buy something from your condom sponsor. A good sponsor for Condoms is http://www.condomexpress.com.Promoting Safe Sex – The Bigger Picture.
As mentioned in the opening paragraph of this article, more often than not, webmasters choose to go with bottom line profits over their morals however, thankfully this isn’t always the case. Whether you decide to start promoting safe sex as a method to promote condom sales or, whether you choose to promote safe sex as it is a moral that you believe in, one thing alone will stand true, by showing the surfer that sex can be safe and fun, we are definitely doing our part towards making sure that not every webmaster is seen as morel-less.Article written by Lee
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Building A Surfer Trap – Stage 1
The last 2 weeks I have had a LOT of webmasters email and ICQ me regarding traffic and, not getting any sales.
So, I thought it would be a good idea to make a step by step tutorial on building your own surfer trap.
Now these are some of the arguments I have heard why people haven’t already built one over the last few weeks…
* To complicated to follow.
* I want surfers returning to my site.
* Don’t have the time.The first two however seem to be the ones that I hear over and over again.
First of all, a surfer trap IS NOT complicated, in fact, it is probably one of, if not THE easiest type of site to build.
Secondly, Why get a surfer visiting your site over and over again if they are not paying for trial memberships? All you are doing is wasting your bandwidth.
Thirdly, A surfer trap can be built over a period of time, my very first trap was built within 1 hour my next was built in a day and my next one was built in a week.
So onto the start of building our surfer trap…
The first thing that I want you to do is to look at the Multi-Site FPA’s that ARS in the marketing section and choose ONE of them.
Download it, optimize the keywords on the FPA, make sure you add meta tags, titles descriptions and Alt tags on all images.
Once you have done this, you now need to search through ALL of the single site FPA’s and download and optimize one for each of the ARS sites that you have on your Multi-Site FPA. (Even the gay sites!)
This should take you 2-5 minutes for EACH FPA, any longer than that and you are doing TOO much work!
Once you have all of the single FPA’s downloaded, optimized and uploaded onto your server that is the first stage completed.
Article written by Lee
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Whats A Twink
I think you would be surprised at the number of times I have been asked, “What’s a Twink?” Or my, personal, favorite “So how do two men have sex?”
If you know me, you know I am never really bothered by questions – I never mind people’s candor. What does bother me, though, is the bulk of the people who ask are trying to work the gay market. Unsuccessfully, I might add.
So, let’s expand our webmaster knowledge. Don’t worry, I am not about to explain how two men have sex (that I will save for my story site LOL)
I have decided, however, to give you a Gay Glossary of sorts. There are many terms that can be included here. But, I thought to start off, we will hit the basics and add to it as time goes on. Keep an eye for future articles and additions on Gay Wide Webmasters.
Here is a list of the most common terms on the Gay Adult ‘net:
- Twink – A buff and lean young man; a 20 something. Age and leanness make the guy a twink. The best example is your typical bar room stripper.
- Teen – This is the same thing as in EVERY market, hot young and under twenty – but LEGAL at 18.
- Hunk/Stud – Beautiful, built and beefcake. The guys commonly posing for calendars and such.
- Chubs (or chubby) – Just what it sounds like, a larger man. Not just muscular weight, most often heavy set.
- Bears – This is a HAIRY man. Not a young guy, most often over thirty, sometimes with a husky build (but not always). You will probably see this niche sold as “Real Men”.
- Cub – This is a YOUNG hairy guy. Sort of a HAIRY TWINK…
- Daddies – Daddies are men over thirty, who like younger guys. (Just a side note here to clear up some misconceptions, not all gay men want to do young guys!)
- Sons – the young male counterparts to Daddies. The young of the two can be a twink, cub or teen – makes no difference. This term is based on the visual couple. For our non-gay friends think of this as an example: the businessman who goes away for the weekend with his NEICE. See the comparison? LOL
- Transvestite – is a man who dresses as a woman. Whether it is simple underwear or all our female attire. A lot of webmasters confuse this with Transsexual.
- Transsexual – is a person who has decided to make the complete change and have a sex change.
- Trans Gender – this is a more general term for people who live life as the opposite sex. They are in the process of, or have completed, a sex change.
So know go have some fun. Try to classify your friends and lovers in these terms! I enjoy it when a webmistress comes up to me and says, “I heard your interview and I think my husband is a bear. But he’s a little twink-ish. What do you think?” This just makes my day! I have to laugh at the look on their husband’s face when they think I’m going to ask to examine them or something. “Turn you head and cough – OH! You’re a Twink…”
Along with what works, I have to offer some terms that DO NOT work. If used incorrectly or out of context, then your attempt at marketing to gay men can be dreadful.
- Faggot – I hate this word, personally. This is a word that is as derogatory to the Gay Community as other words are to a race.
- Nancy boy – a typically non-US term that basically is used as a derogatory manner.
- Lil Boys – a derogatory term used primarily in the Southern and Mid-Western US. It’s derived from the negative connotation that gay men are pedophiles.
- Gay Owned and Operated. Allow me to be blunt – If it is not true, do not say it. This is probably the most OVER used phrase in the gay adult market. So much so, it is relatively meaningless today.
We all need to remember from time to time, the key to success in any business is knowledge. Whether you are up selling to a sponsor or designing sites, knowing some of the more common terminology in the gay community can only help your ventures in the gay adult market. And remember, do not be afraid to try and NEVER be afraid to ask.
As always, good luck!
Article written by Gary-Alan
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Think Fresh – Work Smarter
We have all experienced it at some point in our webmaster career, more often than not though, we hear about it all the time. What is it? Wanting to give in when we hit that proverbial brick wall.
Hopefully this article can offer you some help and advice when it comes to getting your sales back on track or, even getting them started at all.
Ask For Help.
The one thing that amazes me about this industry is that despite the fact we are all business competitors we are all (mostly) willing to help other webmasters out for little or nothing in return. if you hit that brick wall then imply ask for some help.As webmasters we have a barrage of free tools readily available to us for asking the advice of others whether it is in email from your sponsors support reps, icq or even on the many industry related chat boards, by actually spending sometime to help yourself by asking others you can often see things from a new perspective and, get advice as to why thing that should be working are not.
Start Over.
So you have been doing this webmaster job for the last few months submitting to the TGP’s, building free and AVS sites but you still haven’t made a dime, something is wrong somewhere but how do you pinpoint the error? By far the easiest way to find out what is wrong is to start afresh. Head over to one of the webmaster resource sites and see what others are doing ask for advice and feedback on your sites and learn from the experiences they tell you about. Just because you might have heard the same information before doesn’t mean you shouldn’t ask about it, often one webmaster will be able to tell you an alternate way of doing something that another webmaster is. One of the best ways to get a grasp on this learning curve is to read articles and tutorials, there are thousands of them on the net from HTML to Programming and everything in-between emulate the information contained in these articles and adjust that same information to suit your needs.Don’t Stagnate.
If you are not having success at the AVS side of the business try something else, you already have a good base for building free sites and even TGP’s just because you have never tried using these sources of traffic and income doesn’t mean you wont be any good at them.If traffic is your problem as mentioned above, ask others where they get their traffic from and how they built it up, learn to start small and grow instead of running head first into millions of hits a month that are being wasted.
Research The Industry.
If you are thinking of quitting, before you do spend a day or two just doing a little background research in the industry, its no secret that webmasters who join the online industry today have to work two or three times harder than our peers who joined several years ago, this is and always has been true in any business. By researching the industry you should be able to find out how others that joined before you failed and, more importantly, WHY they failed, learn from those experiences.Finally.
No matter how hard and meaningless you find the work stick at it, just because you are not making any sales it doesn’t mean you wont make any sales tomorrow or even next week / month / year. Keep turning those sites out and, soon enough, when you least expect it you’ll make a sale and, you know what… the euphoric feeling you will get will be more than enough to make you realize that you HAVE been doing something right all along.Article written by Lee
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Using Full Page Ad’s
Full page ad’s can be used for more than just ‘adverts’ in fact, there is a wide and varied range of uses for them, below I have detailed some of the uses that I have tried in the past and from my experience, they seem to work well enough.
Creating A ‘Hub’ Site – By interlinking FPA’s together in a range of niches and, offering your surfers a money bar linking to other FPA’s in different niches, you can actually get some good rankings in the SE’s and, if you utilize banner exchanges or counters on your FPA ‘hub’ site you can also ensure you get a fair amount of additional traffic. One thing I like to do with my FPA hub is use it as the ‘exit’ page when a surfer leaves one of my sites. This ensures that I am getting optimum traffic for my time spent a) building sites and B) building my hub.A lot of people I have spoken to about ‘hub’ sites simply forget about them once they have been built, personally, I do not see the point in doing this, if you build something like this why not send your exit, top list, counter, banner exchange traffic to the first page of your ‘hub’?
Doorway Pages.
FPA’s also make exceptional SE doorway pages, by optimizing your image names, meta tags and text on the individual FPA’s you are not only ensuring they WILL get ranked by the SE’s but, if you ‘hub’ them together as explained above you will also get some premium listings from them.
Filter Pages.
What I learnt to do early on is rather than send my surfers directly to the sponsors using the ‘standard’ linking codes is to send them first to an FPA with a money bar (or table ad) on it, this way, if they click the link in error and not realize that they are going to a pay site, you can give them an option, not only to use their ‘back’ button but also, to go to a different niche or, to continue into the sponsors tour. Now that you can link directly to a specific tour page on ARS sites, this method is a good way to give your surfers a ‘fresh’ tour front page.
PPC Listings.
An FPA is an ideal way to get sites listed in the PPC engines, not only do you show the surfers EXACTLY what is in the site they have just clicked on but, you also have the added option of being able to utilize blur consoles and exit consoles on them.
One other thing that I will mention, is that often, you will find that FPA’s that you have made yourself, no matter how ‘amateur’ looking they are will work better than the ‘pretty’ sponsor built FPA’s.
Hopefully, this article has given you some ideas on how you can better utilize FPA’s and not just use them in the same manner as every other adult site on the internet. If you have some good results from using FPA’s in this manner feel free to post about it on the ARSR Support forums and likewise, if you can think of any additional uses that have not been mentioned here let us know on the forums.
Article written by Lee
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The Successful Marketing Approach
In today’s volatile and competitive marketplace, the strategic manager must possess a sophisticated perspective regarding creating and maintaining the overall image of the organization.
In order to accomplish this goal, marketing must play a key role, regardless of the company’s size.
To be truly effective, a company must be up-to-date with it’s marketing ‘psyche’. In bygone times, companies concentrated on items it was able to produce, not on customer needs and wants. This type of outdated thinking will most likely lead to a rather short lifespan.
Today, marketing is a holistic approach that is often more complex than first thought.
What Is Marketing?
It is a process through which an organization identifies a need and then provides a means of filling or satisfying that need.
Customers are more informed and savvy than in the past and they expect more – in the quality of both products and service. Today’s customer is not willing to merely sit passively by and consume – he wants a voice and relationship with the companies with whom he chooses to conduct business.
Marketing is not deciding where and how to advertise. This is only one component of the process. Effective managers make sure they have a well-defined and mapped out strategy that deals with the entire lifecycle of the process. The most successful companies have a keenly honed customer-centric marketing model.
This model outlines a process that allows the company to determine the needs and wants of a “target market” and deliver this while instilling in the customer the belief their company’s ‘satisfaction solution’ is better value than the competition’s.
The first step in a marketing strategy involves the identification of unmet needs within a market and delivering/developing products and/or services to meet those needs.
Define Your Market First.
Is it a business-to-consumer company, a business-to-business company, or both? Regardless of the target(s) a company must be able to clearly identify a common need amongst a large portion of this market, as well as that portions propensity and ability to buy that product or service.
Once the target market has been identified it is time to do some analysis. The depth, complexity and related cost should remain proportionate to the ratio of overall business this product or service is anticipated to generate.
Analyze Internally.
What will be involved in creating this product or service? Is there access to all of the necessary components? How much volume can be handled? Are their efficient distribution channels? What will it cost to make or provide this? The next phase is an external analysis that looks at specific trends within the target market. With this information in hand, a company is then able to make an informed decision as to whether or not it is feasible to proceed. Now that the target market has been identified and the operational side has been flushed out, a strategy can be addressed. How a company decides to communicate its message should be in correlation to its overall marketing strategy. Whether the most effective method of conveying you message to the target audience is through traditional advertising channels, the Internet or more innovative activities, it should be apparent from the prior analysis. The final phase of a marketing strategy should examine the component of customer relationship management: What processes are in place to service our customers? How do we ensure a positive resolution of customer complaints? What performance measurements will be used to determine how well clients are being serviced? And, most importantly: How will customer relationships be maintained so they will do business with us again and again? By developing a comprehensive strategy that spans the entire lifecycle of new to repeat client, a company will find it is able to effectively address the present needs and wants of it’s target markets, as well as being able to incorporate new areas as they develop. Article written by Lee
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Obscenity – Put It To The Test
Regardless of how long any of us have been an adult webmaster we all need to be
aware of obscenity laws and, in particular how they affect our businesses
whether we think a hardcore photoset is ‘obscene’ or not ultimately, if you get
taken to court on obscenity charges the one thing you should be aware of is how
the courts will decide whether the images you are using will be classified as
obscene or not.Testing Obscenity – The Miller Test.
The Miller test was developed in the 1973 court case of Miller vs. California
and in comprises of three parts ALL of which MUST be satisfied on order for
something to be deemed obscene by the courts. The Miller test is the ‘official’
method used by the United States Supreme Court for determining whether an
expression or a speech can be determined as obscene and, if deemed obscene, it
is not protected under the First Amendment and is therefore prohibited by law.The Miller Test – Part One.
Part one of The Miller Test states something may be obscene if ‘the average
person, applying contemporary adult community standards, would find that the
work, taken as a whole, appeals to the prurient interest’ In essence, this
means that if the ‘average’ person on a jury or on the bench finds the work to
be deemed obscene then, it is. However for the court to rule something as
obscene it also has to be deemed obscene by the standards set in part two and
part three below.The Miller Test – Part Two.
Part two of The Miller Test states that something is potentially obscene is
‘the average person, applying contemporary adult community standards, would
find that the work depicts or describes, in a patently offensive way, sexual
conduct’. Basically this is saying that if the images or speech is something
which is not practiced in a manner befitting your local community standards
then again, it may be obscene. However, as with part one of The Miller Test for
a court to find something obscene it needs to fall below the standards in part
three below.The Miller Test – Part Three.
Part three of The Miller Test states that something is potentially obscene if,
‘a reasonable person would find that the work, taken as a whole, lacks serious
literary, artistic, political, or scientific value.’ This is pretty much where
you could potentially come unstuck after all, everyone has different sexual
tastes and because of this, just because something that may be widespread such
as ‘bare backing’ (to use as an example) could potentially be considered as
obscene if you happen to have a jury who are devout practicers of safe sex.The Miller Test – Overview.
In essence The Miller Test is a useful guideline for webmasters when it comes
to operating our sites and specifically, when it comes to choosing the types of
content we utilize on them however, for the most part The Miller Test itself is
outdated. Since the early 70’s when this test was devised there have been many
sexual practices that were once deemed obscene that have become more a part of
everyday life and accepted in to society as whole thus, what once would (or
could) have been deemed obscene would no longer be in the same sense as
something that may be deemed obscene today could be found not to be in 5 years
time.Article written by Lee
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Adult Industry Standards – What Are They Exactly?
For some, the term ‘industry standards’ might seem like an oxymoron and, in such a wide spread global industry this might just be the case, the adult industry is not regulated in any way shape or form however, this term is thrown around with the best of them.
In this article we will take a quick look at some of the ‘standards’ which have been set and, for the most part, seem to be accepted across the online adult industry as a whole.
Industry Standards – The Basics.
‘Industry Standards’ are, in effect a set of guidelines or rules by which any person operating a business in a specific sector operate by. These may range fro charging a standard price for a product, operating in a certain way or something else. Most industries have their own set of specific ‘standards’ which are usually upheld regardless of whether they are actually written in law, as regulations, rules or, unwritten, unspoken standards.Adult Industry Standards – The List.
This is a list of the 4 most common ‘Adult Industry Standards’ that webmasters would seem to operate their businesses towards, these are not ‘official’ industry standards more general operational guideline which are accepted as the ‘norm’ in our industry.1) Adult Webmasters should use ‘legal’ content.
2) Adult Webmasters should abide by the rules of the sponsors they use.
3) Adult Webmasters should not promote ‘child pornography’ or imply the promotion of the same.
4) Adult Webmasters should operate their business within the scope of the law.Taking the above four items into account, there of course, other standards by which webmasters already self-regulate to some extent for example, you shouldn’t steal other webmasters work, content, bandwidth (through hotlinking), etc. However, other than the four primary ‘unwritten rules’ above there doesn’t appear to be any special ‘code of practice’ to which webmasters should or even, can adhere to.
Taking the above information one step further, lets take a quick look at the adult industry sponsors, almost all of them have a different variation of their Terms and Conditions however, implied or otherwise, most of them tend to stick within the confines of the details already mentioned above. This in itself can lead webmasters into some troubles for example, promotion of sites, most sponsors have unwritten rules about what webmasters can and cant do to promote sites, no spamming paysites, no misleading links but, again, there are no ‘set’ rules that any two sponsors seem to say in the exact same manner.
Adult Industry Standards – Self Regulation.
We all know by now (at least those of us whom have been doing this for a few months) that the adult industry is pretty much self regulated and, whilst this is almost certainly a good thing it can also lead to complications. For example, ‘Webmaster A’ does something to promote a site that they got permission to do whilst, ‘Webmaster B’ does the same thing without having permission. in this instance, more often than not ‘Webmaster B’ will the one who gets their name blackened in the industry. it would also seem that, whilst those webmasters who have a long standing in the industry are capable of getting away with certain things, others, who perhaps have seen things done, when they try the same they get ridiculed.Adult Industry Standards – Overview.
As ‘Adult Webmasters’ and, i would like to stress the ‘Adult’ part of that job title we have a lot of information thrown at us from the very first day of joining this industry, how we choose to use that information is up to us on an individual basis. That said, until the ‘standards’ are set on a level playing field i cant help wondering what effect, negative or positive our own style of self regulation is having on our associates and peers, does it help that we can go to message forums and call sponsors, hosts, other webmasters cheats? or, does this hinder our industry on a much wider scale?One thing is for certain, if i were a journalist writing a report on the adult industry as a whole, i don’t even think i could write about the actual ‘business’ side of things after all, we all run our businesses as we see fit and, at the same time, read the rule book that would at least, for the time being, suit us as individual business owners.
Article written by Lee.
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Adult Webmaster Conventions – Remember When?
Most webmasters who have been working in the adult industry for a year or two have attended an adult webmaster convention of some sort and, those of us who had the privilege of attending our first webmaster show three to four years ago will know one thing that many others don’t, there used to be a time when you could attend a webmaster show for example, the one held at Disney World (how many of you remember that?) when apart from being relaxing, you would also get a lot of business done alas, times have changed.
Fighting, Drug Taking, Getting Drunk, Rape Accusations, Theft and Criminal damage would be the headline in the national press should one of these reporters attend today’s webmaster convention, instead of a relaxing atmosphere in which you can get business done you find a slew of webmasters who, well, lets be honest here, are only attending these shows for one reason, to get drunk (for free) and to have a laugh.
Of late there seems to have been an influx of people (notice I used the word people and not ‘adult webmasters’) joining the adult industry who would appear to think that our business model is one of all night partying, sordid sex sessions and drug taking, whilst, I will be the first to admit this has gone on in the past it would certainly seem that the last 2-3 years has seen more than its fair share of the negative events happening at these conventions.
Take for example the recent Hollywood Internext Expo show, one incident that comes to mind was the fool who decided it would be a good idea to smash the mezzanine canopy above the hotel lobby, to my knowledge the culprit was never found however, I am sure there are those out there who knows who it was and well, lets be honest, they quite possibly you could be reading this article.
So what happened? How did these shows change so drastically? Quite simply I think it was the sudden onslaught of press coverage about how the adult industry makes so much money for everyone and, whilst there is a lot of money to be made in the industry, it takes a lot of work to achieve making the reported figures by the press.
To many people are entering the adult industry thinking that the ‘norm’ is that of what you can find on your average day of visiting GFY and whist, this is perhaps true for the circle of webmasters who do frequent boards such as GFY for the vast majority of hard working webmasters in the industry, the behavior of those webmasters couldn’t be further from the truth.
So where is all the business being done at the shows? It would appear that event after event the open invite list of parties are being cut down to be taken over by more intimate and sociable private parties in fact, as a company we our ourselves holding several smaller invite only parties for those people that we actually want to do business with on both a personal and a professional level.
So what does the future have in hold for the adult industry events, in all honesty I do not know however, one thing is for certain, if things continue on their current route, things are going to become a whole lot worse before they get any better.
Article written by Lee.
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