The Poker Lab Rat

The team at PokerLabRat.com has been waiting with interest as two top names in the online poker arena have transitioned to new poker player consolidation networks this month.

First up we can happily report that the poker room, promoted by none other than the great Doyle Brunson himself (DoylesRoom.com), has successfully transferred to the Cake Poker Network.

This move allows Doyles Room poker to continue to offer great online poker to players from around the world - including the USA (except residents of  WA, KY and LA).

Doyles Room has introduced some new promotions (such as the Gold Card Jackpot where special gold cards are dealt at random as hole cards at real money ring game tables) Be first to collect the entire deck of 52 gold cards in any Series and you’II win $52,000! You can also redeem them as you go for tournament entry, etc.

In general the new poker compares favorably with the previous Microgaming poker client. It’s stylish, quick to play and offers some good levels of action…they jury is still out on the Real Time Gaming casino side games now on offer at Doyle Room Poker, we seem to still have major access difficulties but assume this is just a wrinkle in the transfer and will be ironed out shortly.

>>Visit Doyles Room Poker Site
>>Find out more about DoylesRoom.com in the latest PokerLabRat.com Review

This week has also seen the poker division of one of the UK largest companies, Ladbrokes, transition from a stand-alone Microgaming-powered Poker site to become a member of the Microgaming Poker Network. This will have huge impact on this poker Network, especially at the big money cash game level as Ladbrokes was renowned for some of more lucrative UK and European poker play.

Poker games will be available in both U.S. Dollars and Euros, retaining the convenience-factor for European players (sorry, Germans cannot become members of Ladbrokes Poker). Ladbrokes offers web access in 11 languages, accepts 16 currencies and has a wide range of popular payment methods available for players.

The move has come at a great time for poker players wanting to experience this popular poker network as the $4,000,000 Ladbrokes Rake Race runs monthly until April 2009. This poker promotion rewards the top 3,000 cash game players in the Ladbrokes Rake Race Leaderboard with an automatic monthly payout (min prize $100) with no claim required - that’s a share of an extra $1,000,000 in prizes you can play for each month.

To celebrate the move, Ladbrokes are currently offering new players a welcome bonus of up to $1000 as a 100% first deposit match. Only the very committed players will be able to achieve the full $1000 (requiring 10,000 raked hands in 30 days) but even novices should be able to earn a $50 bonus having deposited $50, as this only requires 600 raked hands… be there or be square! 

>>Visit Ladbrokes Poker
>>Find out more about LadbrokesPoker.com in the latest PokerLabRat.com Review

Here’s Part Two of an article on poker and taxation from the team at Bodog Poker. In Part One they covered Paying tax on Poker Winnings for Americans and Canadians.

Poker Winnings and Taxes Part II: International Players
Disclaimer: The following is for informational purposes only. A tax professional should be consulted for official advice.

With the top two WSOP Main Event winners were from Denmark and Russia there have been a lot of discussions about how taxation works for international poker players who win big in an American poker tournament.

Although taxes are always a messy topic since so much is dependant on each individual’s situation, we have undertaken to shed a little light on the topic of poker winnings and taxes for international players.

Countries with Tax Treaties

The international poker community is broken into two groups in the eyes of the IRS. The first are those with which the United States has a Tax Treaty. This list includes: Austria, Czech Republic, Denmark, Finland, France, Germany, Hungary, Ireland, Italy, Japan, Latvia, Lithuania, Luxembourg, Netherlands, Russian Federation, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Tunisia, Turkey, Ukraine, and the United Kingdom.

If you are a resident of any of these countries then you get to avoid the 30% withholding tax but will still be subject to your own country’s taxation. In order to prevent the cash cage from keeping 30% on behalf of the U.S. government residents of the above countries you will need to fill out and hand in the IRS form W-8BEN and that will also require a valid Individual Taxpayer Identification Number (ITIN number).

To get an ITIN you will first have to need one, which means that you can’t apply for it until you actually have a tax return to claim by winning something. So if you cash in an American poker tournament like the WSOP, you can apply for an ITIN in January of the following year. Then, once you have the ITIN, you can apply to get your 30% back from the Rio Hotel and Casino.

Find out more about the ITIN and how to apply for it at the IRS website.

Countries without Tax Treaties

This is a tough place to be. A poker player from somewhere like Kazakhstan will not only be subject to the United States’ 30% withholding tax, but also to the taxes of Kazakhstan itself (whatever those might be). The good news is that many countries will compensate the poker player with a credit for the 30%.

The Best and the Worst Places to Live

Based on the payouts from the 2008 WSOP Final Table, two countries pop out as being on either end of the poker taxation spectrum and they come from the top two finishers.

Peter Eastgate of Denmark who won $9.1 million will be subjected to a mind boggling 45% hit on his first $4 million and 75% on the rest of his winnings. This leaves him with around $2.5 million, even less than what second place Ivan Demidov will end up keeping. Demidov of Russia won $5,809,595 and will only be taxed 13% which means he’ll end up keeping $5,809,595 — $755,247 Russian tax (13.0% rate) $5,054,348!

Eastgate allegedly tried to become a resident of the United Kingdom during the months leading up to the final table so as to avoid Denmark’s brutal taxes, but experts have said that this is not likely to be accepted by the Danish government as a way to avoid the tax.

Not ready to talk taxes yet? Play online poker at the Bodog Poker Room

For more information on this popular online poker room check out the latest Bodog Poker Review at PokerLabRat.com - or for a different take, read the Review of Bodog Poker by the team at GoonersGuide.com.

Poker is a game enjoyed by many, but for some people - it’s a passion. And for some of those, it is a passion taken to the extreme. After years of study and clinical research with the top minds in psychology, the team at Bodog Poker have come up with a fool-proof list designed to tell you if you suffer from Poker Dependency Syndrome (PDS).

If you find that you answer “yes,” add one point to your score. If you score six or higher, then you definitely suffer from PDS and should seek immediate medical attention (or at least deserve to be making some serious money playing).

1. Have you ever chosen to play poker instead of having sex with someone you are attracted to?

2. Have you ever gotten into a bar fight and suggested that you take it outside… and down to the casino where you can settle it over a game of poker?

3. Have you ever gone to bed snuggling your favorite poker chip set?

4. Have you ever written a poem, short story, haiku or novel that explored your love for the game of poker?

5. Have you ever dressed up as a playing card for Halloween?

6. Have you ever melted down a poker chip and tried to inject it into your veins?

7. Have you ever voted in a political election exclusively based on what the candidate’s views on poker were?

8. Have you ever finished a 16 hour online poker tournament just as your significant other was waking up to make breakfast and pretended that you had already been to bed and woke up early to play some poker?

9. Have you ever selected the location of a marriage, honeymoon, funeral or bat mitzvah based on its proximity to a quality poker room?

10. Have you ever played online poker until one of your eyeballs has fallen out?

11. Have you ever tried patenting a device that would allow you to play online poker 24/7 by inserting electrodes directly into your brain?

12. Have you ever played all of the events at the World Series of Poker and then after busting out of the Main Event gone and joined the nearest cash game? (Worth 2 points if answered Yes.)

13. Do you find yourself yelling out poker terms during everyday conversations? For example, “I’ll see your coffee and raise you a triple shot Grande Macchiato.”

14. Even though you’re totally straight, do you have sexual dreams that involve Daniel Negreanu, David Williams or Phil Ivey? The same goes for women who dream about Evelyn Ng, Isabelle Mercier or Kathy Liebert. (Worth 3 points if answered Yes and 4 if it was about Kathy Liebert)

15. Do you find yourself watching Jennifer Tilly play poker rather than staring at her tits? (Worth 2 points if answered Yes)

16. Have you cried more at the poker table than at funerals?

Add up your score and please note that some positive responses are worth more than a single point (we’re looking at you people who fantasize about Kathy Liebert).

Here’s what the various scores mean:

0: If you scored zero you’re healthy but kind of a loser in our books.

1-3: Although your love of poker isn’t negatively impacting your life too much you might find some relief with a little counseling.

4-5: Danger, danger, you’re getting kind of weird on us there.

6-7: Okay, you have PDS and should seek treatment. Science says you’re nuts, so go deal with it already!

8-10: You scare us. Seriously, you’ve gone too far and need to take a break and come down off the poker for a while, possibly with some Roulette, Craps or Go Fish.

11+: You are beyond all help and hope. You only read this article in hope that it would end with a link to a fantastic online poker site. There’s your link, now go indulge yourself at Bodog Poker.

In the latest press release from the crew at Microgaming they’ve announced the recent occurance of an unusual poker hand - so we thought we’d share it.

The Microgaming Poker Network’s Bad Beat Jackpot was snapped up yet again this week when a player with a four of a kind hand (containing four kings!) lost out to a player with a Royal Flush, and then hit the Bad Beat jackpot, scooping up $54,411.87.

The player started the hand with $19 and thought he was out of the running - and fairly hard done by - when he lost his winning hand to a Royal Flush. But he came out on top when the Bad Beat jackpot hit $155,462 and he shared the jackpot total with his table of ten players.

The recipients of this Jackpot payout were logged in from across four different online poker sites and multiple countries - but playing against each other at a single virtual poker table.

Microgaming Poker Network now powers over 40 poker rooms worldwide and as the above goes to show, even losing hands can be winners on the Microgaming Poker Network.

ABOUT MICROGAMING’S BAD BEAT JACKPOT:

The Bad Beat Jackpot kicks in when beaten hands of Four of a Kind, 8’s or better are beaten. To qualify for the Bad Beat jackpot four or more players must be dealt into a hand, the hand must be a raked hand and the jackpot contribution is collected from that hand. The best hand of the winner and the loser must include the hole cards and the hand must go to a showdown.

SO, WHICH POKER SITES ON THE MICROGAMING POKER NETWORK DO WE RECOMMEND? 

Easy. There really are a couple of ’stand-out’ poker sites on this poker network. The two top rating Microgaming Poker Network members that the team from PokerLabRat.com plays regularly are:

>>Doyles Room Poker Site (accepts players from around the world including the USA except fro Louisiana and Washington States)  - check out the latest poker room review on DoylesRoom Poker site for how they fare.

>>Ladbrokes Poker (sorry, no US players) - for more on this popular Microgaming Poker site read the Ladbrokes Poker Room Review for details on who can become a member, how to pay, what’s hot and not, etc…

Here’s some recent poker quotes from well known professional players:

Justin Bonomo
I know the “feel” players will cringe at this statement, but every situation in poker can be broken down into mathematical terms.

It may seem like you have many good options in a given situation, but there is always one correct play, and the rest are all mistakes.

Antonio Esfandiari
I got the owner to agree to flip for our bill. Double or nothing. If we lose we pay double whatever the bill was (about $900 pre tip) and if we win it was on the house. Heads or tails 2 out of 3. We win – our entire meal was free. How sweet it is. 
[Eds comment: Why would you take this bet? Hell, I’d never even serve him. Tosser.]

Evelyn Ng
I used to sometimes refer to A-Q affectionately as “big chick” or “slick chick” as a joke, but you know, sometimes A-Q is just a bitch! [Evelyn was 3 times screwed with A-Q in the 08 Ladies NO Limit Hold’em World Championship].

Erick Lindgren
Betting on myself to win a bracelet was a way to make it more important. This year, it became about attaining the bracelet, and not just the money, because money doesn’t motivate me as much as a tangible object. I see why Hellmuth talks about them all the time – it helps his motivation.

Mike Matusow
(On the WSOP 2008 Main Event Final Table Format deferral till November)
All the @%$* pros that agree with it are whores for Harrah’s. They think it’s the best thing, but I think it’s horrible. This is the most horrific thing to happen to poker. Ever.
 

Check out where we’re playing online tonight and the latest “best bankroll building poker sites” online at PokerLabRat.com.

If it looks like a dog, barks like a dog and even has the same registration tag, then perhaps you’d best not throw it a bone!

News this week of poker scandal-specialists, Absolute Poker and Ultimate Bet a.k.a. Tokwiro Enterprises, “joining” to form the Cereus Poker Network was fairly predictable.

Applying a thick coat of “rebranding” to dodge a bullet is consistent with behaviours to date from this online gambling outfit. The head of Tokwiro Enterprises, a former Grand Chief of the Mohawk nation who was apparently instrumental in establishing the Kahnawake Gaming Commission, thought no further action was coming his way… and so a little rebranding would “do the trick”…. but watch this space!

Some background: In late May an independent investigation identified 18 super-user accounts involved in poker fraud at the Tokwiro Enterprises poker sites. Since then, however, posts on many poker forums allege that the cheating was in fact more widespread than reported. This apparently led to Ultimate Bet issuing a statement confirming “additional suspect accounts” and a longer timeline of cheating. A link has been claimed between the cheating incidents and Russ Hamilton, a former owner of Ultimate Bet.

Here’s an extract of what online gambling authority GamblingIntelligenceGroup.com had to say today (below) - you decide whether you’ll play online at the new Cereus Poker Network - we won’t be!

If you’re after a safe, fair online poker site with high integrity then check out the detailed reviews at PokerLabRat.com. We play-test all sites we review and members of our test team are regular players at all sites we recommend!

Good luck at the tables, and don’t feed that (poker) dog!
Kishan Neilsen

“Mired in controversy and declining player liquidity, Absolute Poker and Ultimate Bet have joined to form the Cereus Poker Network. The two brands, owned by Tokwiro Enterprises Inc, expect to become the third largest poker network by pooling their customers and hope to compete with the likes of the rapidly rising iPoker Network, as well as PokerStars and Full Tilt.

Paul Leggett, Chief Operations Officer of Absolute Poker and UltimateBet, said the Cereus Poker Network was the culmination of more than twelve months of innovation and development. He said the two sites will pool their customers in the new network, however there are no plans at present to merge and they will continue to operate under their individual brands. “Cereus not only delivers the best online poker experience; it enables our company to improve our operations and deliver significantly better value and service to our customers” said Leggett.

“Our company’s goal is to provide poker players with the ultimate online experience. The launch of Cereus is a major step for us in achieving our goal and we look forward to making many more exciting announcements very soon”.

While the likes of PokerStars and Full Tilt who also continue to accept US players have seen rapid growth, Absolute Poker and Ultimate have seen their customer bases dwindle as a result of insider cheating scandals and their inability to advertise in the key UK market. With criticism mounting this week on Ultimate Bet and the Kahnawake Gaming Commission (KGC) for their handling of the cheating scandal, and the KGC’s promise of further action to come, a further loss of player confidence is to be expected. By pooling both sites’ players onto one poker network, Tokwiro has gone some way in limiting the affect of a potential further decline in users, and GIG analysts predict that ultimately it will be the Cereus brand that survives.”

Here’s an interesting opinion piece off the Bodog Beat News Ticker:

It is now a mere 2 days until the main event of the WSOP begins.

Established in 1968, it was originally little more than a home game as the players had to receive the nod before they could attend. Clearly this was against the spirit of poker. Benny Binion, casino owner and card sharp, hauled it to over to Binion’s Horseshoe and started the process that caused it to evolve to the current format.

In 1971, there were only 6 entrants and the first prize was a mere $30,000. In 2006, swelled by online qualifiers, the tournament saw 8,773 hopefuls contribute a $10,000 entry fee which ultimately handed Jamie Gold a 12m dollar pay day.

It is big business and it appeals to a wide audience, which presumably explains why the event attracts a wide range of sponsors, including a Pepsi branded energy drink and a medicine to cure erectile dysfunction. (Intriguingly, it was originally claimed that Coca-Cola had a stiffening effect on its male drinkers so maybe the cola wars are now being fought under cover.)

With so much money on the table, it was inevitable that it would be subject to corporate take-over and attract the interests of TV.

In 2004, Harrah’s Entertainment bought The Horseshoe and the WSOP brands. In 2005, the company moved the events to Harrah’s Casino and they, in their ultimate wisdom, have decided to plonk the start date for this year’s final tournament on July 3.

However, it is the latest act of tinkering that is causing the greatest consternation: on July 14, the field will be reduced to 9 players but they will have to wait 114 days until they resume the action.

Between July 14 and November 9, ESPN will air tapes of the action up to the final table and then will cover the action live.

In my humble opinion it is simply unacceptable.

Poker has a history of marathon one-to-one battles in which the participants gradually reveal their strengths and weaknesses. The original point of the contest was to be the last man standing after a battle of endurance and mental strength. Now, with the players experiencing such a huge gap, they will be able to receive coaching or watch tapes of their opponents. No one will return to the game playing in the same style they were using in July.

The lucky, inexperienced punter has the potential to return as a Wikiplayer, having absorbed comment from a variety of sources and having had his kinks ironed out. However, it favours the established pros and they know it: Daniel Negreanu, has said:”You’re going to see some really kind of more sophisticated play [with a] different dynamic.”

If you need a translator, what he actually said is: TV has been good to me and I’m not going to stir controversy by criticising a ludicrous decision. It is possible that it will attract more people to poker but it still makes little sense as a scheduling decision. The majority of ESPN’s poker viewers have far more distractions for their couch time in November: the NFL, NBA and NHL.

In July, even the most ardent of baseball fans can appreciate a respite to the near constant thwacking of its season and poker offers the thrill of risk that is not replicated on the golf course. If you are still in any doubt that is a terrible decision, consider the giant of the latter sport, Tiger Woods.

He plays events over four consecutive days and, typically, triumphs over the psychological and environmental conditions. He combines tremendous skill with sublime intuition but also displays great mental toughness and it gives him a great edge over his opponents.

If the final round were subject to a hiatus, would it not slightly dent your perception of a truly magnificent champion?

We will definitely be keeping you posted with news, but in the meantime play poker online with Bodog Poker.

For more info on popular US-friendly online poker site Bodog Poker check out the latest Bodog Poker review here at PokerLabRat.com.

Many online poker players are now somewhat sceptical about the integrity of gaming operators due to a raft of recent and highly publicised ”poker cheat” cases. Here is an update from Gaming Intelligence on a new initiative one popular online poker network is doing to help protect its playerbase. We’re pleased about this as the team at PokerLabRat.com are frequent players at Ongame Poker Network sites. 

bwin has taken steps to protect poker sites and players on the Ongame Network with the implementation of BotGuard from ICU Intelligence, a fraud system set up to detect and locate poker bots in online poker rooms.
 
Auxiliary cheating software that plays without human interaction and recommends poker actions, also known as poker bots, are increasingly being used by players attempting to take advantage of others. ICU’s BotGuard is designed specifically to find and detect player patterns that single out poker bots from human players.

Kevin O’Neal, bwin’s Press Officer said: “The increasing complexity and the amount of data that needs to be processed in order to detect poker bots is tremendous. BotGuard has the ability to detect complex patterns with tiny shades of differences in huge databases, which allows it to find the players that are using illegal software. This is what made us choose ICU’s solution as our next step in the fight against poker bots.”

Andreas Holmström, CEO of ICU Intelligence said: “ICU is very pleased and excited to work closely with bwin. bwin is a pioneer in online poker development and we are proud that they are choosing ICU as their partner when it comes to surveillance against cheaters on their poker network.”

BotGuard uses artificial intelligence to analyse and process the data required to search for internet poker bots. Every poker player has a unique playing method, including poker bots, and while a human player’s pattern changes over time, a bot will play in a similar way time and time again with little change. ICU’s BotGuard finds and flags suspicious players, allowing bwin’s fraud specialists to undertake a more thorough investigation before the appropriate countermeasure is executed.

Skeptical about the integrity of your online poker room? The top rating poker rooms on the Ongame Poker Network are:

EuroBet Poker (operated by one of UK’s most prestigious & successful gambling firms) and
Betsson Poker (An excellent European focussed gambling experience - lots of fun). Check out detailed reviews to these popular sites here at PokerLabRat.com.

>>Eurobet Poker Review
>>Betsson Poker Review

(Sorry, no Ongame Poker Network sites can accept USA based players)
 

OK, so its now just SEVEN days till the first cards are dealt in WSOP 2008 - the biggest and most prestigious poker event of the calendar. This is the 39th year the World Series of Poker has been held and interest is at an all time high.

Even if you’re not playing - you can still catch some action on a range of newly launched poker betting markets at top Irish Bookie, PaddyPower.com. Paddy Power accepts bets from punters from around the world (except USA - sorry guys!) and really does offer a unique style of online gambling!

If asked to select the player most likely to line his pockets at the WSOP, we would um and er a bit - based on history, it really could be anyone - and probably you’d not feel too confident investing heavily either. With this in mind, Paddy Power has come to the party with a range of more bettor-friendly options on the WSOP. There’s even a stake back offer that could well payout making for happy losing punters. (Paddy Power is renowned for 3 option betting: win, lose, cash back and regularly runs specials across a range of betting markets).

Back to the poker…The “To Make the Final Table” market is already proving popular. With last years winner, Jerry Yang, at 300 to 1, and Poker Legends Doyle Brunson and Tony G both 150 to 1.  The style boys,  Patrik Antonius and Gus Hansen both sit at 100 to 1. And as a sweetener if an Irish player makes it to the final table, Paddy Power will refund all losing ‘to make the final table’ single bets on the event placed before event starts. Max stake refund €300/£200 per customer/bet. Worth a look?

Paddy Power has last years winner, Jerry Yang at  long odds of 28:1 (29.00) to be the top former champion in the WSOP 2008 Main Event. Johnny Chan, Phil Hellmuth and Carlos Mortensen are each 8:1 “favourites” to be the last champion standing…well, sitting I guess.

This canny Irish bookie’s odds are suggesting a young player will win the Main Event (with odds of 5-1 available on a player over 51 years of age taking out the title!) Think you know better? I suggest you put your money where your mouth is…

Our 2 favourite bets are for the top finishing Internet pro and, as we keep seeing these guys all over the place, “Which member of Team Full Tilt will finish best in the WSOP Main event?”  (The following odds are subject to chance but were correct when this blog was posted)

Top Internet pro - Which Internet Poker Player will finish best in the WSOP Main event?
  

 
 
Top Full Tilt Poker Pro - Which member of Team Full Tilt will finish best in the WSOP Main event?

Enjoy the WSOP. Good luck with your bets - here’s hoping you finish in the money!
Mike

(Here’s a link to the latest review of Paddy Power Bookmaker at BookieLabRat.com)

PS: World Series of Poker and WSOP are trademarks of Harrah’s License Company, LLC (”Harrahs”). Harrah’s does not sponsor or endorse, and is not associated or affiliated with PokerLabRat.com, BookieLabRat.com, Full Tilt Poker, Paddy Power or their respective products, services, promotions or tournaments.

How Good is your Poker? Do you Rate?

Poker is a game with worldwide recognition and a massive field of elite players. A new ranking system, recently introduced at popular Carbon Poker, aims to give players a credible reference on their overall poker skills. The rankings help players to set themselves goals and to monitor play progress better than factors such as “bankroll growth” or “number of hands played” (time-in). It also gives you another statistically based method to “stick it to the little guy” (bragging rights).

This poker ranking system is based on the ELO rating system, a world-class official system popular for ranking international Chess players that has also been adapted for player ratings at some sports. 

The ELO rating system ranks poker players by assigning a base numerical score, with wins and losses adjusting the score as you play. ELO rewards strong play against tough opponents, and penalizes bad play against weak opponents.

This is a long-term fully automated promotion on the Merge Gaming Network (Carbon Poker) and is available to all players.

Here is a typical example provided by by the team at Carbon Poker on how the new player ranking system works:

A player in a bounty tournament with a below-average ELO score may eliminate a player with a high ELO score. Because the high-ranking player is effectively judged as a stronger competitor, the low-ranking player is awarded more points, because they defeated a player far above their determined skill level. Alternatively, If the high-ranking player eliminates a weak player, they will still earn points, but not nearly as many because the ELO system has ranked them as an easy opponent based on their playing history.

For this reason, the ELO system can be used effectively by any player regardless of their time commitment to the game. It rewards quality of play (defeating tough opponents, avoiding eliminations) above quantity of tournaments and number of bounties claimed. While tournament place isn’t a factor in calculating ELO scores, the top players will generally progress to the later stages of the tournament, and therefore this is where all the top points are found.

To rate highly in CarbonPoker.com’s ELO system, you need to perform well with both eliminations and tournament placings. Check out the basics on site at Carbon Poker so you understand the mathematics - e.g. For every 3 consecutive days that a bounty event is not played, players will have their ELO rating decayed by 15 points.

The ELO system works across all Bounty tournaments and Sit n’ Gos, and every player is automatically registered for an ELO score. Play as many or as little Bounty games as you like and track your progress via ‘Player Admin’ throughout each month.

ELO points start at 1500 each month, and the highest ranking players at the end of the month will receive leaderboard prizes of cash and tournament entry coupons as well as player acolades. The counters are reset as each month rolls over.
Check out the Bounty Grand Master promotion at Carbon Poker if you want to know just how good your poker skills are.

For more information on this US-friendly poker site read the latest independent player review for Carbon Poker onsite at PokerLabRat.com.