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Columbia College
Evening Campus
1001 Rogers Street
Columbia, MO 65216
(800) 231-2391


16 / 35 - Early Summer Session
May - June 2017

Course Syllabus

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Course Syllabus
16 / 35 - Early Summer Session
May - June 2017
Evening Campus
1001 Rogers Street
Columbia, MO 65216
(800) 231-2391

Course Prefix and Number: CISS 170 A
Course Title: Introduction to Computer Information Systems
Semester Credit Hours: 3
Class Day and Time: Tue 
5:30 p.m.-8:30 p.m.
Additional Notes:

This is a hybrid course which is a course in which a portion of the content is taught online using D2L course management software and Emerge software.


Catalog Description

Overview of computer hardware, software, programming and information systems as applied in the modern business environment. Hands on applications of word processing, spreadsheet, and data management software are used to explore use of microcomputers in business. G.E.


Instant Access for Baldauf’s Emerge with Computer Concepts v. 5.0, 5th Edition
Author: MindTap® Computing (Cengage)
ISBN: 9781305492769
Category/Comments - FOR IN-SEAT CLASSES ONLY
Complete Technology in Action - and- MS Office 2013 Introductory
Author: Gaskin (Pearson)

Course Learning Outcomes

  1. Describe in some detail the various technical components of computers.
  2. Demonstrate a working knowledge of the fundamental systems model as it relates to information systems.
  3. Explain the role that computers play in contemporary society, including limits and uses, and critically evaluate the effect of computers on society.
  4. Demonstrate an understanding of application software and their appropriate uses and productively use application software for word processing, spreadsheet, presentation, and Internet applications.
  5. Produce and analyze various forms of computer output.
  6. Apply information literacy skills when researching digital literacy concepts and trends.

Special Course Requirements

Participation in this course requires the basic technology for all hybrid classes at Columbia College:
     Computer with reliable Internet access
     Web browser
     Acrobat Reader
     Microsoft Office 2013

Instructional Methods

Instructional methods include the flipped classroom, lecture, group activities, videos and hands on software use in the computer lab.

Students are expected to actively participate in class activities as well as in online discussions in D2L.

Graded Activities

Class Discussions in D2L200 Points20% of grade
Description -

Students will participate in D2L class discussions and activities. Out of class preparation is required for class discussions and activities. Research and information literacy skills will also be required for these discussions.

Method of Evaluation -

Satisfactory completion of each discussion/activity.

Office Projects300 Points30% of grade
Description -

Students will complete three projects each in Word, Excel and PowerPoint. One Access Project is required.

Method of Evaluation -

Students have two attempts on each project and detailed feedback is provided so that students can improve the grade for each project.

Class Activities50 Points5% of grade
Description -

In-class activities assigned each week. One of these activities is completing a Tech Titbit assignment.

Tests (3 Content) and (3 Lab)350 Points35% of grade
Description -

Two tests during the session given along with a final exam on Course Content. Three Lab tests on Word, Excel and PowerPoint will also be given.

Class Project100 Points10% of grade
Description -

You will be writing a short paper based on information you have researched.  Using at least three (3) different references, describe how computing or technology is impacting your chosen area of study or potential career.  If you are using online databases or sources, make sure you perform a CRAAP test on each of your source sites.
Your paper will be a total of 7 - 8 pages long. Your paper will have a Title Page, Table of Content, three pages will cover the research you did on the technology in your field and one page will be a personal reflection on the information you discovered and the bibliography page for a total of 7 - 8 pages.  The reflection is NOT a summary of your paper, but your own personal thoughts and reactions to the information you found.   I am interested in what YOU think about the information, not what the article authors believe.   As the reflection is based on the information you acquired while doing your research, you should support your thoughts/beliefs with information from your sources.  

Topic Proposal
You must submit a topic proposal for approval.  Included in your topic proposal you should supply a working title for your presentation, what field or career you will be focusing on, how you are planning on approaching the use of technology within that field and what type of resources you are thinking about using.  Remember that resources are not limited to online articles or websites.  Topic Proposals should be at a minimum ½ page long, double-spaced, 12 point font.    

Project Deadlines

Topic Proposal is worth 5 points and is week 5.  Submit in class. 

Project Outline is worth 5 points and is due week 6.  Submit in class.

Project Paper & Presentation is worth 90 points and is due week 7 beginning of class.   

Project Requirements

  • Length should be at least three - four (3 - 4) pages including personal reflection, but not more than five (5) double-spaced pages (approximately 1,000 - 1,200 words) with 1” margins.
  • 12 pt. Arial font
  • Hand in a hard copy of your resources with your printed-paper.  
  • Cite works using APA format.
    • Wikipedia will NOT be accepted as a resource!!!!!
  • I expect spelling and grammar to be correct.  
  • Provide copies of your resources along with your printed-paper.  PAPERS WITHOUT COPIES OF REFERENCES WILL NOT BE ACCEPTED.  
  • Place your paper and copies of references in a FOLDER WITH POCKETS or a BOUND REPORT COVER when submitting them.  LOOSE LEAF STAPED OR PAPER CLIPPED REPORTS WILL NOT BE ACCEPTED. 
  • Save your paper including Title Page, Table of Contents, paper content, and bibliography page and your PowerPoint slides to the Research Project Dropbox on D2L.

Presentation Component
You will be presenting your findings to the class in an presentation using PowerPoint. The presentation of your final project will be 10 points of the total project grade. Generally, the presentation component consists of an oral presentation. However, if you have an alternative way you want to present your paper, you may opt out of the presentation with approval of your alternative presentation method. Some ideas for alternative presentation are create a video of your subject matter, create a digital storyboard, create a newscast, etc. The main requirement for an alternative way to present your material is that is must be able to be presented to the class.

Your presentation must:

  • Contain an identifiable introduction
  • Contain an identifiable body
  • Contain an identifiable conclusion
  • Be at least 3 minutes long but no longer than 5 minutes
Method of Evaluation -

Presentation: 20 points
Paper: 80 points
    Topic Proposal 5
    Project Outline 5
    Content 10
    Article Summary 20
    Reflection 20
    Resources/Citations 20
You will have 3-5 minutes for your presentation!
Presentations will be evaluated for organization and completion of requirements.


Grading Scale

90-100 A
80-89 B
70-79 C
60-69 D
0-59 F

Schedule of Activities and Assignments

Week 1
Introduction, Syllabus, Emerge Features, Section 1: Life in the Digital World

Class Activity 1


Digital Technology, Ethics Issues, Information Literacy


Word Project 1
Word Project 2

Week 2
Section 1 continued: Life in the Digital World

Class Activity 2


Digital Life Issues, Internet, and  Digital Literacy


Word Projects 2 and 3

Week 3
Exam 1

Class Activity 3


Begin Section 2: We Can't Do What?


Access Project 1


Test 1 Content, Word Lab Test

Week 4
Section 2: We Can't Do What?

Class Activity 4


Freedom of Speech Issues, Privacy Issues, Intellectual Property Rights Issues


Excel Projects 1 and 2

Week 5
Section 2: We Can't Do What? continued

Class Activity 5


Intellectual Property Rights Issues continued, Globalization Issues and Artificial Intelligence


Excel Project 3

Week 6
Exam 2

Class Activity 6


Begin Business Implications Section: Telecommunications, Information Security


PowerPoint Project 1
PowerPoint Project 2


Test 2 Content; Excel Lab Test

Week 7
Section 3: Business Implications continued

Class Project due
Presentations during class
Class Activity 7


Ecommerce, Business Systems, Big Data


PowerPoint Project 3

Week 8
Business Implications

Summarize and reflect on Life in the Digital World, We Can't Do What? and Business Implications
Class Activity 8


Final Examination (Test 3 Content) and PowerPoint Lab Test

Additional Notes:

All coursework must be completed by the last day of class.


Library Resources

Columbia College Resources - Online databases are available at You may access them using your CougarTrack login and password when prompted.

Course Policies and Procedures


Columbia College Policy - Columbia College students are expected to attend all classes and laboratory periods for which they are enrolled. Students are directly responsible to instructors for class attendance and work missed during an absence for any cause. If absences jeopardize progress in a course, an instructor may withdraw a student from the course with a grade of "F" or "W" at the discretion of the instructor.

Campus Policy - Regular attendance is expected of all students. Attendance is one of the most important measures of your interest and desire to do well academically. Your attendance helps your instructor facilitate better discussions and your fellow students benefit from your ideas and experiences.

Unforeseen circumstances occasionally dictate that you must miss class; please make every effort to discuss such circumstances with your instructor before the absence. Remember that if you are not in class, you are absent - regardless of the reasons - and that you are still responsible for all in-class assignments made. Your instructor is not responsible for providing this information to you - you must plan ahead with another student who would agree to share notes, etc., with you and vice versa.

Instructor Policy - Students are permited one "free" absence". After the first absence from class, students will lose twenty points for each subsequent absence.

If a student is absent on the night of a test, an essay test will be given for the makeup.

If a student is absent on the night presentations are due, the student will not be allowed to makeup the presentation unless prior permission is granted by Mrs. Brooks or the student has a documented emergency.

Academic Integrity

Columbia College Policy - Columbia College students must fulfill their academic obligations through honest, independent effort. Dishonesty is considered a serious offense subject to strong disciplinary actions. Activities which constitute academic dishonesty include plagiarism, unauthorized joint effort on exams or assignments, falsification of forms or records, providing false or misleading information, or aiding another in an act of academic dishonesty. Possible penalties for these activities are discussed in detail in the AHE Degree Completion Catalog.

Class Conduct and Personal Conduct

Columbia College Policy - Students must conduct themselves so others will not be distracted from the pursuit of learning. Students may be disciplined for any conduct which constitutes a hazard to the health, safety, or well-being of members of the college community or which is deemed detrimental to the college's interests. Discourteous or unseemly conduct may result in a student being asked to leave the classroom. Examples of misconduct and possible disciplinary actions are described in the AHE Degree Completion Catalog.

Cancelled Class Make-Up

Columbia College Policy - Classes cancelled because of inclement weather or other reasons must be rescheduled.

Campus Policy - Information about class cancellations due to inclement weather will be available at 875-SHUT (875-7488). Class cancellation information will also be broadcast over local radio and television stations. Students may also check the college website,

If a class is cancelled due to weather or any other reason a make up night will be scheduled.   The typical make up night will be scheduled for a Friday night.   Watch your CougarMail concerning the class make up schedule.

Make-Up Examinations

Columbia College Policy - Make-up examinations may be authorized for students who miss regularly scheduled examinations due to circumstances beyond their control. Make-up examinations must be administered as soon as possible after the regularly scheduled examination period and must be administered in a controlled environment.

Campus Policy - Make up examinations are scheduled on designated Saturday mornings 9am in  102 Buchanan. Students must present a picture I.D. in order to be admitted to the testing session.  Students must arrange with the instructor to take the exam before or after it is given in class and permission to take a makeup examination (or any graded activity) is granted at the discretion of the instructor.

Adding, Dropping or Withdrawing from a Course

Columbia College Policy - Students may add a course through Wednesday of the first week of the session and drop a course without academic or financial liability through close of business on Monday of the second week of the session. Once enrolled, a student is considered a member of that class until he or she officially drops or withdraws in accordance with College policy. An official drop/withdrawal takes place only when a student has submitted a Drop/Add/Withdrawal form. A failure to attend class, or advising a fellow student, staff or adjunct faculty member of an intent to withdraw from a class does not constitute official drop/withdrawal. The drop/add/withdrawal periods begin the same day/date the session starts, not the first day a particular class begins. If a student stops attending a class but does not submit the required Drop/Withdrawal form a grade of "F" will be awarded. The AHE Degree Completion Catalog contains details concerning drop/withdrawal and financial liability.

Withdrawal Excused

Columbia College Policy - A student may request an excused withdrawal (WE) under extraordinary circumstances by submitting a Drop/Withdrawal form accompanied by a complete explanation of the circumstances and supporting documentation to the location director. The WE request must include all classes in which the student is currently enrolled. The Vice President for Adult Higher Education is the approving authority for all WE requests. A student who receives approval of their WE request may still be required to return some or all of the federal financial assistance received for the session. See the AHE Degree Completion Catalog for details.


Columbia College Policy - A student may request that the instructor award a grade of "I" due to extraordinary circumstances (unforeseen or unexpected circumstances beyond the student's control) that prevent a student from completing the requirements of a course by the end of a session. An "I" will not be given because a student is failing, negligent or not meeting requirements. If the instructor believes an "I" is appropriate, the instructor will specify the work needed to complete the course and the time allowed to complete the work. Work missed must be made up within two subsequent sessions unless the instructor specifies an earlier date. Extensions beyond two sessions must be approved by the Vice President for Adult Higher Education. If the work is completed during the specified time period, the instructor will change the "I" to the grade earned. If the work is not completed during the specified time, the instructor may allow the incomplete to remain on the student's permanent record or change it to any other letter grade.

Grade Appeal

Columbia College Policy - A student may appeal any grade given if it is believed to be in error or in conflict with Columbia College policy and procedures. The student must state in writing to the location director why the grade awarded is believed to be in error and request a desired remedy. The faculty member who awarded the grade will be given the opportunity to comment on all student allegations. If the issue cannot be resolved at the location the appeal will be transmitted through the Director to the Vice President for Adult Higher Education. A grade appeal must be received for review by the Vice President for Adult Higher Education prior to the end of 60 days from the date the grade was awarded.


Columbia College Policy - Course prerequisites are established to ensure that a student has adequate academic preparation to succeed in a particular course.  Staff members will attempt to ensure that students meet prerequisite requirements.  However, it is the student's responsibility to closely examine the AHE Degree Completion Catalog course descriptions to determine if prerequisites exist and to enroll in courses in the proper sequence.  In some exceptional cases it may be apparent that the student possesses the required skills and knowledge to succeed in a particular course, even though they have not taken the prerequisite course.  In this case the prerequisite course may be waived by the location director.  Waiver of a course as a prerequisite does not remove the requirement to complete the course if it is a requirement for the student's degree program.


Columbia College Policy - The college provides all students access to CougarMail (the official means of e-mail communication for the College), online resources from the Stafford Library, and their Columbia College records (transcripts, grades, student schedules, etc.) through CougarTrack.

Use of Cougarmail

Columbia College Policy - The official student email address (also known as CougarMail) will be used for all official correspondence from faculty and staff. Students are responsible for the information received and are required to monitor their email account on a regular basis. Students may forward their CougarMail to another email account but will be held responsible for the information sent over CougarMail, even if there is a problem with the alternate mail service.

Cell Phones

Columbia College Policy - Cell phones can be a distraction to the learning process. Location directors or course instructors may require that cell phones be turned off or set to vibrate during class periods. Students requiring special arrangements to receive a cell phone call during class should make prior arrangements with their location director or course instructor.

Course Textbooks

Columbia College Policy - The textbooks listed on this syllabus are required for this course. They are guaranteed to be available through the authorized textbook suppliers designated by Columbia College. The college is not responsible for the academic or financial consequences of late textbook orders or incorrect editions not purchased from a college-authorized vendor.


Columbia College Policy - The Family Educational Rights and Privacy Act (FERPA) affords students certain rights with respect to their education records. These rights are described in detail in the AHE Degree Completion Catalog.

Student Accessibility Resources

Columbia College Policy - Students with documented disabilities who may need academic services for this course are required to register with the office of Student Accessibility Resources.  Until the student has been cleared through this office, accommodations do not have to be granted.  If you are a student who has a documented disability, it is important for you to read the entire syllabus as soon as possible.  The structure or the content of the course may make an accommodation not feasible.  Student Accessibility Resources is located in Student Affairs in AHSC 215 and can be reached by phone at (573) 875-7626.

Alcohol and Other Drugs: Columbia College Policies & Resources

Columbia College Policy - The Drug-Free Schools and Communities Act of 1989 Amendments requires that Columbia College provide a copy of its Alcohol and Other Drugs Policy to each student, faculty and staff member on an annual basis. Please read the copy of our policy below. You may also find a copy of the policy on the Columbia College website at

Alcohol and Other Drugs Policy

Purpose: Columbia College recognizes the negative health effects associated with the use, possession and distribution of controlled and/or illicit substances and their detrimental impact on the quality of the educational environment. Therefore, all members of the college community share in the responsibility of protecting the campus environment by exemplifying high standards of professional and personal conduct.

Scope: This policy applies to all members of the college community.

Policy on Alcohol and Controlled and/or Illicit Substances

- Columbia College prohibits the manufacture, possession, use, distribution and sale of alcohol and controlled and/or illicit substances by Columbia College students and employees, regardless of age, on college-owned property and at college-sponsored or supervised events or activities.

- Public intoxication on campus property is expressly prohibited. Those conditions considered to indicate intoxication include but are not limited to affected manner or disposition, speech, muscular movements, general appearance or behavior as apparent to the observer.

- Containers that contain alcohol as well as empty alcohol containers are prohibited on campus and in the residence halls. Possession of empty alcohol containers will be regarded as a violation of this policy.

- Campus displays or advertisements that support or promote alcohol or drug use, possession, manufacture or distribution are prohibited.

- Behavior resulting from intoxication or the illegal use of controlled or illicit drugs will incur disciplinary action.

- Possession of drug paraphernalia and misuse of prescription drugs will be regarded as violations of this policy.

- Alcohol and other controlled and/or illicit substances possessed or consumed in violation of this policy are subject to confiscation. The president retains the authority to make exceptions to this policy with regard to alcohol, including granting permission to serve alcoholic beverages at college functions where meals are served. Requests for exceptions to the policy must be submitted to the president in writing prior to the event and will be considered on an individual basis. Notification of the president's decision will be made in writing to the person(s) making the request.

It is the responsibility of students, faculty and staff to know and uphold the Columbia College Alcohol and Other Drugs Policy. In accordance, students and employees must be held accountable for their personal behavior. Excessive use, manufacture, possession or distribution of alcohol and/or controlled or illicit substances and the associated behavioral problems will be the basis for disciplinary action. Columbia College has made the decision to notify parents/guardians of students under the age of twenty-one (21) who have been found responsible for violating the Alcohol and Other Drugs Policy by the campus judicial system following a final determination.

Representatives of the college will cooperate with outside authorities in their efforts to enforce existing laws regarding alcohol and/or controlled or illicit substances.

Standards of Conduct: Violations of Columbia College rules and regulations pertaining to alcohol and/or controlled or illicit substances can result in disciplinary a tion up to and including dismissal for students and termination for employees. Additionally, in conjunction with or in lieu of the imposition of any disciplinary sanctions, students and employees may also be referred to appropriate local, state or federal law enforcement agencies for arrest and prosecution and/or be required to complete an appropriate treatment or rehabilitation program. In accordance with the mandates of the Drug Free Workplace Act of 1988, and as a condition of employment at Columbia College, all employees (including student employees) must notify their supervisor of any criminal drug statute condition for a violation occurring in the workplace no later than five (5) days after such a conviction. Employees undergoing treatment for alcohol or drug abuse must meet all standards of conduct and job performance.

Legal Sanctions: Any Columbia College student or employee found possessing, manufacturing or distributing controlled and/or illicit substances or unlawfully possessing or attempting to possess alcohol or driving a motor vehicle while under the influence is violating local, state and federal laws. It is unlawful under state law to purchase or otherwise provide alcohol to a minor. Federal law prohibits, among other things, the manufacturing, distributing, selling and possession of controlled substances as outlined in 21 United States Code, Sections 801 through 971. Depending on the amount, first offense maximum penalties for trafficking marijuana ranged from up to five (5) years' imprisonment and a fine of up to $250,000 to imprisonment for life and a fine of $4 million. Depending on the amount, first offense maximum penalties for trafficking other controlled substances (e.g., methamphetamine, heroin, cocaine, cocaine base, PCP, LSD, fentanyl and fentanyl analogue) range from five (5) years to life imprisonment and fines range from $2 million to $4 million. First offense penalties and sanctions for the illegal possession of small amounts of controlled substances, ncluding marijuana, ranged from up to one (1) year in prison or a fine of at least $1,000. Penalties are more severe for subsequent offenses. In addition to these provisions, a student is ineligible for federal student aid if convicted, under federal or state law, of any offense involving the possession or sale of a controlled substance (generally meaning illegal drugs, not to include alcohol or tobacco).

Medical Amnesty: Medical amnesty encourages students to seek medical attention for themselves or a fellow student suffering from an alcohol or other drug overdose or medical emergency. This policy encourages students to call for medical assistance by removing the threat of campus judicial repercussions. However, the student in need will still participate in mandated substance abuse education and treatment services. These health protection strategies will not shield students from disciplinary action when other rules or codes of conduct have been violated. Students will still be subject to legal consequences for violating other codes of conduct and state or federal laws.

Health Risks: Alcohol and other drugs are associated with many health risks. The use and abuse of alcohol and other drugs may have negative effects on one's school or work performance and personal relationships. Some common health risks are addiction; damage to liver, heart and to a developing fetus; accidents as a result of impaired judgment; and unwanted sexual activity that could result in sexual assault or sexually transmitted infections.

For more information about the health risks associated with particular types of drugs and alcohol, please visit


Division of Student Affairs - (573) 875-7400

Human Resources (for Employee Assistance Program information) - (573) 875-7495

Alcohol and Drug Abuse Referral Hotline - (800) 454-8966

Narcotics Anonymous - (800) 945-4673,

Alcoholics Anonymous -

Phoenix Programs -

Tobacco-Free Policy

Columbia College Policy - The following policy goes into effect on August 21, 2017.  Additional information may be found at


Columbia College values and is concerned for the health and well-being of its students, employees and visitors. The College is committed to providing a healthful and productive educational and employment environment for members of the College community. Consistent with this commitment and in the interest of the general health and welfare of the College community, the College prohibits the use of all tobacco products and related devices on all College property and premises.


This policy applies to all members of the College community on College premises, including, but not limited to, students, employees, third parties and visitors.


The use and/or consumption of all tobacco products is prohibited on all College properties, premises, facilities, in College vehicles, and in personal vehicles while on College property. For purposes of this policy, this prohibition includes, but is not limited to:

     - Traditional tobacco products, such as cigarettes, cigars, pipes, and smokeless tobacco; and

     - Electronic smoking devices, which includes any product containing or delivering tobacco and/or nicotine or any other substance intended for consumption that can be used by a person in any manner for the purpose of inhaling vapor or aerosol. This includes any such device, whether manufactured, distributed, marketed, or sold as an e-cigarette, e-cigar, e-pip, e-hookah or vape pen, or under any other product name.

Additionally, no tobacco-related advertising or sponsorship shall be permitted on College property or premises, at College-sponsored events, or in publications produced by the College, with the exception of advertising in a newspaper or magazine that is not produced by the College and that is lawfully sold, bought or distributed on College property. For the purposes of this policy, "tobacco-related" applies to the use of a tobacco brand or corporate  name, trademark, logo, symbol, motto or selling message.

No tobacco products, tobacco-related products or tobacco paraphernalia shall be sold or distributed on College property or premises.

Because the College is tobacco free, signs prohibiting smoking and the use of tobacco products are posted at many points of entry to the College and at building entrances as reminders to members of the College community. No ashtrays shall be provided at any College location.

Smoking cessation assistance and resources will be made available to assist and encourage individuals who wish to quit smoking and/or using tobacco.

Questions or inquiries regarding this policy should be directed to the College's Human Resources Office via phone at 573-875-7495 or via email at


This policy is a community health initiative and therefore, the entire College community bears responsibility for implementing and enforcing this policy.  There may be instances when outside third parties, contractors, vendors, guests, visitors, etc. on College premises subject to this policy may be unaware of this policy.  In these situations, a violation of this policy should be reported as soon as possible to the Campus Safety Department or the College department responsible for the outside third party, contractor, vendor, guest, visitor, etc. being present on College premises.

College students and employees are responsible for compliance with this policy.

In the event a student violates this policy, a report should made as soon as possible to the Office for Student Conduct in the Office of Student Affairs or the Campus Safety Department.

In the event a College employee violates this policy, a report should be made as soon as possible to the Human Resources Department or the Campus Safety Department.

Consequences for violating this policy include, but are not limited to, removal from campus, and student and employee discipline, up to and including dismissal or termination.


Course Evaluations - All students are encouraged to complete the online course evaluations. Students are notified by way of CougarMail when the evaluations are available. The evaluations are used to help instructors improve their teaching techniques. They are reviewed carefully by the Evening Campus Director, Assistant Director, and several AHE Administrators. Student should know that all responses are completely confidential, instructors only view results after grades are posted. Your input is valued and appreciated.

Late graded assignment/activity policy - All graded assignments or activities are due when stated in the syllabus or by the instructor. Graded assignments or activities submitted after the stated due date/time will not receive any credit unless the instructor has specifically stated that full or partial credit may be awarded to late submissions.

Additional Instructor Policies

Late Assignments -

Late Assignments will receive a drop of one letter grade for each calendar day an assignment is completed and turned in after the due date. Students are encouraged to work ahead to avoid any late penalties.


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