Master's Programs in Business

The Master of Business Administration program at Texas A&M-Kingsville provides a transformational experience for individuals with diverse backgrounds to empower their long-term success.

The MS in Taxation (MST) facilitates graduates' attainment of the 150 credit hours required to meet the educational requirement for the Certified Public Accountants (CPA) Examination, while focusing on the area of taxation. It consists of a total of 30 hours in advance classes in taxation, graduate economics and finance classes, plus a strategic management capstone course. Further, the online offering of the MST program provides flexibility for those who desire or need to work while working on their degree. If approved, the MST program is also intended to serve as an accelerated pathway for exceptional undergraduate students to obtain the MST degree in one (1) year. 

More information on either the MBA or MST can be found at www.tamuk.edu/business/graduate/index.html

Texas A&M University-Kingsville’s College of Business Administration (CBA) is a member of the Business Education Alliance of the Association to Advance Collegiate Schools of Business (AACSB). MBA admission requirements can be found atwww.tamuk.edu/cba.

Consistent with admission practices for TAMUK applicants, graduates from South Texas College with a Bachelor of Applied Science degree, and who are in the top 20% of their graduating class, receive a GMAT/GRE waiver. All the other admission requirements to the MBA program should be satisfied.

Accounting (ACCT)

ACCT 5308  Accounting Ethics  3 SCH  (3-0)  

Presentation of ethical reasoning, integrity, objectivity, independence and other core values as defined by the governing bodies of the accounting profession. Admittance to Masters of Science in Taxation Program.

Fee: $375.00

ACCT 5309  Governmental & Non-Profit Accounting  3 SCH  (3-0)  

Principles and practice of fund accounting applicable to government and non-profit organizations.

ACCT 5316  Advance Income Tax Problems  3 SCH  (3-0)  

Particular attention given to tax regulations applicable to partnerships and corporations together with preparation of federal income tax returns for such businesses. Consideration also given to federal gift and estate tax.

Fee: $375.00

ACCT 5319  Special Probs in Accounting  3 SCH  (3-0)  

Study, research or internship in accounting. May be repeated once for credit.

Fee: $375.00

ACCT 5327  Advanced Auditing  3 SCH  (3-0)  

Audit program planning and special reports, auditing topics. Prerequisite: ACCT 4311.

Fee: $375.00

ACCT 5331  Accounting and Value Creation  3 SCH  (3-0)  

This course provides a pragmatic study of selected financial and management accounting concepts, methods and practices relating to financial analysis, cost assignment, cost management, performance management and decision analysis. The course includes ethical topics in accounting and incorporates global issues relevant to the topic areas.

ACCT 5360  Oil and Gas Accounting  3 SCH  (3-0)  

This course provides a pragmatic study of energy accounting and taxation. This course covers financial and managerial accounting for upstream oil and gas operations; oil and gas reserves, successful efforts and full cost accounting methods; production activities and project analysis; oil and gas tax accounting. This course addresses MBA program.

ACCT 5370  Federal Partnership & LLC Tax  3 SCH  (3-0)  

This course will survey the federal income tax law applicable to Partnerships and LLC entities. Topics to be covered will include: The introduction of Partnerships & LLC's (formation, operations, and basis); Partnership distributions, transfer of interest, and terminations; and LLC taxation status and operating rules.

Business Administration (BUAD)

BUAD 5300  MBA Foundations I  3 SCH  (3-0)  

This course is designed to provide students with a foundation of basic Financial Accounting and Economics. The Financial Accounting section will equip students with the fundamentals of Accounting, leading to financial statement preparation and interpretation. The Economics section will provide students with fundamental principles of micro and macro analysis that can be used to analyze firm behavior and the economy.

BUAD 5301  MBA Foundations II  3 SCH  (3-0)  

This course is designed to provide students with a foundation of basic Managerial Accounting and Finance. The Managerial Accounting section will provide students with knowledge regarding manufacturing costs and how to track them, budgeting and cost control. The Finance section will equip students with the necessary analytical skills and knowledge that are essential in practice. Emphases will be given on Financial Statement Analysis, TVM, Valuations, and Capital budgeting decision.

Economics (ECON)

ECON 5310  Econ & Managerial Decis Making  3 SCH  (3-0)  

Studies markets in which firms compete with the context of a global supply chain, including markets for good and services, financial markets, and labor. Emphasizes how the interactions of these markets affect the formulation and implementation of business strategies.

Finance (FINC)

FINC 5331  Managerial Finance  3 SCH  (0-3)  

An advanced study of the theoretical framework of corporate financial management. Combines theory and case analysis to integrate principles with practice. Emphasis on the relevant theory and the application of theory to managerial problems. Applies concepts of corporate finance, accounting principles and quantitative analysis. Prerequisite: FINC 5330 or equivalent.

Fee: $375.00

FINC 5347  Fin Mgmt & Sustainability  3 SCH  (3)  

This course is concerned with the theory and the practice of managerial finance, especially in the context of the publicly held corporation in a competitive global environment, their sustainability and value creation. The course includes analysis of current and historical financial position and short-term financial decisions. The course emphasizes long-term strategic decisions such as major investments, acquisitions and capital structure decisions. The principles of cost-benefit analysis, value creation, risk and return; and time value of money are demonstrated in a variety of business cases and real world examples. The course includes an introduction to portfolio theory, international finance and financial derivatives.

FINC 5350  Energy Finance  3 SCH  (3-0)  

This course helps students learn the up-to-date energy outlook. It exposes students to the structure of oil and gas industry, and key terminologies. In addition, it introduces financial statement analysis, capital budgeting and risk analysis, relative valuation, alternative energy such as nuclear and windmill power, and risk management in the energy industry. The goal of this course is to enhance student's understanding of financing and investment decisions in energy industry.

FINC 5352  Health Service Econ & Finance  3 SCH  (3-0)  

This course is an introduction to the field of health economics with an emphasis on the economic key concepts that health economists use to anyalyze healthcare markets. This course also provides an overview of the financial structure, market forces, controls and techniques used in the financial management of healthcare organizations and the perspectives of the various interest groups involved (providers, insurers, policy makers, patients and the general public).

Information Systems (ISYS)

ISYS 5310  Org & Mgt of Bus Databases  3 SCH  (3-0)  

A study of important issues in the design and implementation of databases for business enterprises with emphasis on the relational model. Study of non-relational database models such as object-oriented, hierarchical and network. Hands-on experience will be provided using a current rational database product. Prerequisite: ISYS 5309 or permission of the instructor.

Fee: $375.00

ISYS 5347  Infor Systems & Bus Analytics  3 SCH  (3-0)  

This course provides an understanding of issues related to management information systems; the concepts and applications of methods and models to support the managerial decision-making process. Focus is on the understanding of knowledge management, data warehousing, data mining, predictive and prescriptive analytics.

ISYS 5351  Databases & Data Warehousing  3 SCH  (3-0)  

Database design with emphasis on the Relational Database Model. Concepts on data warehousing and on-line analysis processing (OLAP) and the differences between operational database systems and data warehouses are covered. Prerequisite: ISYS 5347.

ISYS 5352  Exp. Data Analysis & Visual  3 SCH  (3-0)  

Explore data and data sources. Find, extract, understand, process, aggregate, and summarize data for further analysis and model definition utilizing established procedures and methods, including tabular and visualization reports. Prerequisite: ISYS 5347.

ISYS 5353  Predictive Analytics  3 SCH  (3-0)  

Explore data mining techniques for efficient data retrieval and process. Learn to identify and discern the right predictive analytic techniques for diverse business problems. Students will be exposed to analytics software. Prerequisite: ISYS 5347.

ISYS 5360  Fundamentals of Cyber Security  3 SCH  (3-0)  

This course aims to provide a managerial perspective of contemporary issues in computer and network security, including an assessment of state-of-the-art approaches used to address security problems and their integration with organizational/informational systems audit, computer information systems, and management practices. Upon completing the course, students should have a practical understanding of how to design, implement, and maintain a network security plan that successfully defends a network from malicious or accidental intrusion.

ISYS 5361  Legal Issues in Cyber Security  3 SCH  (3-0)  

This course aims to provide a managerial perspective of contemporary issues in computer and network security, including an assessment of state-of-the-art approaches used to address security problems and their integration with organizational/informational systems audit, computer information systems, and management practices. Upon completing the course, students should have a practical understanding of how to design, implement, and maintain a network security plan that successfully defends a network from malicious or accidental intrusion.

ISYS 5362  Cyber Security Policy & Impl  3 SCH  (3-0)  

This course aims to provide an end to end understanding of Information Security policies and frameworks. Specifically, this course will focus on the management of, need, and challenges associated with the Information Security policies in an organization environment. In addition, the student will investigate implementation issues associated with policy and methods that can be utilized to overcome barriers to implementation. Effective policy design and maintenance will be investigated along with various frameworks that can be used by an organization to assist with Risk Management and Compliance. Finally, a review of U.S. compliance laws and associated Information Security requirements will be conducted.

ISYS 5363  Aud & Compl in Cyber Domain  3 SCH  (3-0)  

This course aims to provide a complete understanding of Cyber Security compliance and auditing. Specifically, this course will focus on understanding the basic concepts of the Compliance and the Auditing process to include providing the student an understanding of the scope of a compliance audit. In addition, this course will provide the student an understanding of various tools, techniques, and frameworks that can aid in the auditing process. The student will gain an appreciation of end to end process of an audit to include, preparation, conducting, and completion of an audit report. Finally, the student will look at the various domains that can be audited within the organization.

Management (MGMT)

MGMT 5316  Global Strategic Management  3 SCH  (3)  

This course will examine strategy formulation and implementation in an international context. Students will examine topics such as country selection, product adaptation, political risk, managing diverse country institutions, strategic cross-border arbitrage, multinational financial management, and global leadership. Must be enrolled in the MBA program.

MGMT 5320  Leading a Sustainable Organ  3 SCH  (3-0)  

This course will examine the meaning of sustainable development for an organization, the effect of global protocols and conventions on sustainable development strategies, and how industries derive their strategies for sustainable development. Challenges and opportunities related to developing policies and governance models that address the complex social, economic and environmental aspects of sustainability will be addressed.

MGMT 5339  Human Resource Management  3 SCH  (3-0)  

This MBA elective course blends theory and practice surrounding the development and implementation of human resource management policy in organizations, to include: staffing; compensation; training and development; performance management; change management; employee and labor relations; employee health, safety and security; workforce diversity; ethics; the impact of globalization; and HRM delivery systems. It also incorporates the most relevant research and practical issues in comtemporary strategic and operational human resource management.

MGMT 5341  Employment Laws and Labor Relations  3 SCH  (3)  

Designed to provide students with knowledge and skills in employment laws and labor relations. Employment laws comprise legal requirements and legal compliance guidelines in the major stages of employment, and labor relations encompass union organizing, collective bargaining, dispute resolution, and the responsibilities of unions and employers in labor disputes.

MGMT 5345  Talent Acquisition and Development  3 SCH  (3)  

Designed to teach the skills to recruit and select the best talents to help drive organizational strategy, onboard talents, develop talents, and get talents aligned with organizational goals. And more importantly, put the right talents in the right places at the right time and keep them effective and efficient in their positions.

MGMT 5366  Health Service Mgmt & Reg  3 SCH  (3-0)  

This course reviews the dynamic nature of organizations in the healthcare areno, as well as the legal implications for leaders and managers as part of this type of organization. The major managerial concepts that influence organizations in the healthcare sector, common management issues in these organizations; and the main laws and regulations that affect the healthcare field are examined.

MGMT 5368  US Healthcare System & Policy  3 SCH  (3-0)  

This course will examine the organization, financing, and delivery of healthcare in the United States. The course will introduce students to the basic concepts of health insurance and contrast the private and public sectors. The course will explain different provider reimbursement methodologies and analyze how each methodology affects healthcare delivery, healthcare cost and provider's and patients' behavior. The course will explore the effects of competition in healthcareand the pros and cons of different national health insurance models. Finally, students will study the Affordable Care Act and analyze how this law affects each of the aforementioned areas.

MGMT 5370  Leadership, Change & Innovat.  3 SCH  (3-0)  

This course focuses the theoretical foundations of leadership and the important role of the leader in organizational change and innovation initiatives. The investigation of leadership theory, change management, and innovation in this course leads students to demonstrate their understanding of dynamic leadership as it relates to self, others and the organization. Further, the course addresses change and innovation as it relates to competitive advantage in an ever changing global market.

MGMT 5372  Health Care IT  3 SCH  (3-0)  

This course is designed to provide the student with an introduction to health care information technology (HCIT). Designed from a healthcare executive's point of view, this class aims to (1) teach basic executive HCIT skills and strategies; (2) present an overview of basic and advanced HCIT systems and infrastructure; (3) provide background and context for understanding the current state of HCIT and the industry's vision for its digital future. Prerequisites: ISYS 5347 and MGMT 5366.

MGMT 5374  Applied Health Informatics  3 SCH  (3-0)  

This course is designed to accomplish 3 Primary Goals: To provide the student with: (1) an Introduction to Digital Health & Inofrmatics; (2) Background and Context required to demonstrate Proficiency in the Digital Age of Healthcare; (3) Critical-Thinking Ability and Problem-Solving Skills required to Identify Problems in Healthcare that can be Solved, in part, via the Application of Digital Technologies & Health Informatics. Prerequisites: ISYS 5347 and MGMT 5366.

MGMT 5380  Renewable Energy Mgmt & Admin  3 SCH  (3-0)  

Study of renewable energy management and business administration, evaluating the sustainable framework of renewable energy supply and demand. The course encompasses business and economic analysis of mature and upcoming renewable energy resources, considering project development, installation, management, operation and end of life activities.

Marketing (MKTG)

MKTG 5310  Negotiations  3 SCH  (3-0)  

This course is concerned with the application of strategies and tactics, as well as the necessary ethical and critical thinking skills that are available to be applied to a variety of business, non-profit, and political environments. Special emphasis is placed on collaborative over competitive styles of negotiating.

MKTG 5317  Mktg Mgmt & Value Creation  3 SCH  (3-0)  

This course is concerned with the theory and application of various Marketing strategies designed to create value in both for-profit and non-profit organizations (i.e., where to go and how to best get there). Although special focus is given to online and mobile marketing techniques, including social media, more traditional Marketing approaches are also covered. The increasingly important concepts of "Ethics" and "Sustainability," as they apply to both ends of an organization's value chain, are incorporated throughout this course via case studies and personal examples.

MKTG 5320  Logistics and Supply Chain  3 SCH  (3-0)  

This course will examine the basic components of Logistics and Supply Chain Management, the effect of efficient flow of materials, information, and financials within and among organizations, as well as the analytical foundations related to key concepts such as inventory, capacity, quality and customer service. Challenges and opportunities related to technology implementation and sustainable development will be addressed.

MKTG 5330  Managing Socio-Political Envir  3 SCH  (3-0)  

This course will examine crisis communication and management of an increasingly polarized socio-political climate. How to navigate through issues relevant to politics, racial tension, gender discrimination, sexual harassment, first amendment rights, incivility on campuses, religious dialogue, and intersectionality. These issues large arise on various social media platforms, which are often resulting from the spreading or suppressing of popular news, fake news, withheld truths, or even well-intentioned stories that are taken over by online mobs and twisted into something else altogether. This course will address ways to approach social media, importance of civility and understanding, illicit positive conversation and best practices to maintaining a respectful and professional working environment.

MKTG 5350  Crisis Communication & Manag.  3 SCH  (3-0)  

Examines crisis communication and management in the aftermath of unexpected events such as cyber-attack, product recall, natural or manmade disaster, and other situations that require intelligent communication to internal and external stakeholders. Includes how to develop an effective crisis communication plan and strategy.

MKTG 5369  Spec Prob in Marketing  3 SCH  (3-0)  

Special studies or internship in marketing. May be repeated once for credit.

Fee: $375.00

Business Administration, M.B.A.

The MBA program is designed especially for those individuals who want to further prepare themselves for managerial responsibilities in business. The degree requires the completion of 30 semester hours of graduate course work. Business foundation courses are prerequisites for admission to the MBA program. The program’s 30 semester hours are composed of required core courses and elective courses.

Core Courses21
Econ & Managerial Decis Making
Infor Systems & Bus Analytics
Accounting and Value Creation
Mktg Mgmt & Value Creation
Leading a Sustainable Organ
Global Strategic Management
Fin Mgmt & Sustainability
Elective Courses9
Select any 5000 level graduate coures

To give students the greatest flexibility in selecting elective courses, a student may enroll in electives from several CBA pre- approved accredited graduate programs.

Prerequisite Foundation Courses for Non-Business Degree Students (Approved Business Related Content Experiences may substitute for one or more of these courses).

Foundation courses prepare students for study in the MBA program. If a student needs to complete any of these courses, the student must contact the Director of the MBA Program for information on the process of enrolling in these courses.

Prerequisite Foundation Courses (if needed)
ACCT 2301Principles of Accounting I3
ACCT 2302Prnc of Accounting II3
ECON 2301Principles of Macroeconomics3
ECON 2302Principles of Microeconomics3
FINC 3321Business Finance3
*need to complete prior to enrolling in MBA classes or enroll in BUAD classes

Exit Exam

Candidates for the MBA degree must take the ETS® Major Field Test for the Master of Business Administration during the semester in which the degree will be conferred.

Taxation, M.S.

The MS in Taxation (MST) facilitates graduates' attainment of the 150 credit hours required to meet the educational requirement for the Certified Public Accountants (CPA) Examination, while focusing on the area of taxation. It consists of a total of 30 hours in advance classes in taxation, graduate economics and finance classes, plus a strategic management capstone course. Further, the online offering of the MST program provides flexibility for those who desire or need to work while working on their degree. If approved, the MST program is also intended to serve as an accelerated pathway for exceptional undergraduate students to obtain the MST degree in one (1) year. 

ACCT 5308Accounting Ethics3
ACCT 5309Governmental & Non-Profit Accounting3
ACCT 5316Advance Income Tax Problems3
ACCT 5327Advanced Auditing3
ACCT 5360Oil and Gas Accounting3
ACCT 5370Federal Partnership & LLC Tax3
MKTG 5317Mktg Mgmt & Value Creation3
ECON 5310Econ & Managerial Decis Making3
FINC 5347Fin Mgmt & Sustainability3
MGMT 5316Global Strategic Management3
Total Semester Credit Hours30

Business Analytics, Transcripted Certificate

The Transcripted Certificate in Business Analytics will be delivered completely online and in an 8-week format to stay consistent with our current MBA program. Exisiting MBA students at TAMUK can take these three electives and ISYS 5347 Infor Systems & Bus Analytics as part of their program and finish with this Certificate as well. 

ISYS 5347 Infor Systems & Bus Analytics must be taken as a prerequisite for the other three courses. 

Required Courses
ISYS 5347Infor Systems & Bus Analytics3
ISYS 5351Databases & Data Warehousing3
ISYS 5352Exp. Data Analysis & Visual3
ISYS 5353Predictive Analytics3
Total Semester Credit Hours12

Collaboration & Team Dynamics, Transcripted Certificate

The Transcripted Certificate in Collaboration & Team Dynamics will prepare students in the areas of negotiations, communication, and team collaboration and help them deal with contemporary issues. This transcripted certificate requires a total of 12 credit hours, the courses are delivered completely online and in an 8-Week format. 

MGMT 5339Human Resource Management3
MGMT 5370Leadership, Change & Innovat.3
MKTG 5330Managing Socio-Political Envir3
MKTG 5350Crisis Communication & Manag.3
Total Semester Credit Hours12

Cyber Security, Transcripted Certificate

The Transcripted Certificate in Cyber Security is a non-technical graduate transcripted certificate that prepare students in the area of Cyber Security including Legal issues, policy and implementation, and auditing and compliance. This transcripted certificate requires a total of 12 credit hours, the courses are delivered completely online and in an 8-Week format. 

ISYS 5360Fundamentals of Cyber Security3
ISYS 5361Legal Issues in Cyber Security3
ISYS 5362Cyber Security Policy & Impl3
ISYS 5363Aud & Compl in Cyber Domain3
Total Semester Credit Hours12

Energy Finance, Accounting and Logistics, Transcripted Certificate

Most of the jobs require contract or legal-based rather than theoretical knowledge with the emphasis on negotiation, written and oral communication skills. While there are few Energy Commerce programs, most university graduate students are specialized in areas such as accounting, marketing, management, etc. In order to help College of Business Administration students to distinguish themselves in the market place, College offers a core energy education, a Certificate in Energy Finance and Logistics, for graduate students interested in energy finance and lending, commodity trading, negotiations, and logistics. All graduate degree seeking students must complete their coursework with a grade "B" or better. 

MKTG 5320Logistics and Supply Chain3
MKTG 5350Crisis Communication & Manag.3
FINC 5350Energy Finance3
MKTG 5310Negotiations3
Total Semester Credit Hours12

Health Informatics, Transcripted Certificate

Required Courses
ISYS 5347Infor Systems & Bus Analytics3
MGMT 5366Health Service Mgmt & Reg3
MGMT 5372Health Care IT3
MGMT 5374Applied Health Informatics3
Total Semester Credit Hours12

Management of Human Resources, Transcripted Certificate

This Transcripted Certificate in Management of Human Resources will prepare students for advanced issues in the human resource realm. It will develop further knowledge needed to take the exam for the Society of Human Resource Management certification. MGMT 5339 must be taken as a prerequisite for the other three courses. 

MGMT 5339Human Resource Management3
MGMT 5341Employment Laws and Labor Relations3
MGMT 5345Talent Acquisition and Development3
MGMT 5370Leadership, Change & Innovat.3
Total Semester Credit Hours12

Managing People in the Global Enterprise, Transcripted Certificate

Managing People in the Global Enterprise Certificate prepares graduate students to assume a leadership role both in a domestic and global environment. All graduate degree seeking students must complete their coursework with a grade "B" or better. 

MGMT 5339Human Resource Management3
MKTG 5350Crisis Communication & Manag.3
MGMT 5370Leadership, Change & Innovat.3
MKTG 5310Negotiations3
Total Semester Credit Hours12

Supply Chain Standards, Transcripted Certificate

Supply Chain Standards is an interdisciplinary graduate certificate program that advances students' professional program that advances students' professional preparedness on supply chain management and logistics standards. 

Required Courses:
Logistics and Supply Chain
Advance Topics in Indus Eng
Elective courses to choose one from:
Negotiations
Inventory Systems
Lean Manufacturing

Taxation, Transcripted Certificate

Accounting is among the most desirable business discipline due to its variety of lucrative career paths. The National Taxpayers Union Foundation has found that Americans spend approximately six billion hours per year complying with the federal tax code. When business enterprises are the taxpayer, time spent on tax-related issues frequently rises significantly. Consequently, wealthy individuals and businesses often turn to taxation experts for assistance. Thanks to the abundance of software, a career in taxation does not relegate the graduate to a boring desk job. In fact, approximately 15 percent of FBI employees are special agent accountants. Regardless of the chose career, a master's in taxation can lead to a variety of rewarding positions. 

A master's degree with a certificate in taxation will advance one's career. Although a 120-hours bachelor's degree allows graduates to work in managerial accounting, 30 additional credits are required to sit for the Certified Public Accountant (CPA) designation exam. Advanced training is also required for a variety of executive and advanced roles in taxation. 

Previous accounting work experience is not required prior to enrollment in the TAMUK taxation concentration. Furthermore, the Accounting and Value Creation (ACCT 5331) serves as a leveling, prerequisite class, which enhances the change of success in the Taxation Certificate. As an online certificate, we provide the flexibility needed to retain one's job during the period in which students are enrolled. Classes typically require 10-15 hours of work each week to complete assignments and examinations, listen to lectures and read the textbook and interact with other students and the professor. 

Graduate Transcripted Certificate in Taxation Goals: 

  1. Assess tax-related situations that could result in audit risk. 
  2. Develop effective research strategies to solve tax-related problems. 
  3. Utilized tax principles to apply tax laws in different industrial settings and types of businesses. 

Admission Requirements

Applicants to the program must:

  • Have a bachelor's degree from a regionally accredited institution. 
  • Have the following undergraduate accounting courses or equivalent:
ACCT 3308Income Tax Accounting3
ACCT 3311Intermediate Accounting I3
ACCT 3312Intermediate Accounting II3
ACCT 3314Cost Managerial Accounting3
ACCT 4311Introduction to Auditing3
Total Semester Credit Hours15
  • All required courses for the certificate must be completed within five (5) years after the student enrolls in his/her first course
  • No GRE/GMAT required

After completing the certificate, students have the option to enroll in the MBA degree (following ALL the requirements for the MBA program) and all courses from the certificate can be applied as electives. 

Required Courses 1
ACCT 5327Advanced Auditing3
ACCT 5360Oil and Gas Accounting3
ACCT 5370Federal Partnership & LLC Tax3
ACCT 5316Advance Income Tax Problems3
1

All courses must be passed with a grade of B or better in order to obtain the certificate.