Mune bhizinesi renyika, hapana mhinduro chaiyo nezve kuvapo kwefranchise nekukurumidza kubhadharisa uye yakagadzirira-yakagadzirirwa recipe yeiyo franchise ine yekukurumidza kubhadhara. Kubhadharwa kweiyo yakatengwa franchise inokanganiswa nezvinhu zvakawanda uye zviyero zvinogona kumhanyisa bhizinesi rekirinesi kuti 'izere seiri' uye zvinopa kuwanda kwevatengi nevatengi. Chekutanga pane zvese, uku kuri kuwana ruzivo rwakazara pamusoro pemuridzi wefranchise, kuti iro zita rakawanikwa reiyo franchiser rinozivikanwa sei munharaunda yekugara kana nzvimbo pakero yeanobhadhara mari. Kukwidziridzwa kwechiratidzo chevatengesi nemukurumbira pakati pevagari, uko muzvinabhizimusi, uyo akapinda muchibvumirano chefranchise, anorarama, zvinonyanya kuona kuti bhizinesi richabudirira sei panzvimbo yekutengesa zvinhu nemucherechedzo wezvakatengwa. kodzero. Kukwidziridzwa kwezita rezita kunoenderana nemamiriro ezvinhu sekuenderana nemutengo wevatengi, mwero wemari yevagari vanoshanda, uye huwandu hwakaringana hwevagari vemunharaunda munzvimbo yekuparadzira mhando.

Panguva imwecheteyo, mubvunzo mukuru unomuka, iyo franchise inogamuchirwa ichabhadhara kwenguva yakareba sei, kutengesa kuchaenda sei, uchifunga nezvekupa kwakawanda kwekushambadzira zviitiko, kumisikidza wekupedzisira, mutengo wekutengesa wakakura nekuputira kumahombekombe ako uye kufukidza iyo mari yemipiro yakabhadharwa muchimiro chemari, miripo, mari yekushambadzira uye zvimwe zvakakosha, pamwe nemari yekubatsira. Iyo yakavimbika bhizinesi chirongwa ine ongororo yehukama hwehukama uye inokwanisa hupfumi kuverenga, kwayo inoshanda kuita mukugadzira nekutengesa zviitiko, ine zvakakosha chiitiko pakubudirira kwekuwana iko nekukurumidza kubhadharwa kweiyo franchise. Kugadzira rakakodzera bhizinesi rehurongwa uye kugona kuburitsa bhizinesi chirongwa mukati mefranchise ndiyo pfungwa huru yekuseri kwekukurumidza kubhadharisa franchise. Paunenge uchigadzira chirongwa chebhizinesi, chakakosha kukosha kuratidza saizi yemari, marii ichave nekugadzira nzira dzekumisikidza franchise, inenge yakweretwa mari kana yavo zviwanikwa. Kuverenga kunofanirwa kusanganisira zvinongedzo zvemari zvepurojekiti zveuwandu hwemari yemubhadharo, mushure memitero uye kubvisirwa kwekushandisa zviwanikwa zvechikwereti, kana zviripo, uye kugona kwekuputsa-kunyange poindi munguva yekarenda yekugadzira kana yekutengesa zviitiko. Zano rebhizimusi rinofanira kuzivisa huvepo hweyako kana yekubhadhara mari yekutengesa, huwandu hwekutengesa uye huwandu hweprojekiti zuva nezuva uye pamwedzi mareti emari. Chirongwa cheprojekti chinotsanangura mwaka webasa riri kuuya, kutengeserana, uye kupihwa kwekushambadzira pamwe nehumwe mabasa, kuenderera kwebasa neawa yezuva rimwe chete rekushanda, uye mwaka wekarenda wekugadzirwa kwemwedzi pamwedzi, uchifunga kupera kwevhiki, mazuva ehutsanana, iwo mutoro webasa weakanyanya, vashandi vebasa uye nebasa revatekinoroji neyekugadzira michina.

Izvo zvakakosha kupa kuchengetedzwa kwekuchengetedzwa kwevashandi kwevashandi uye kudzivirira kushanda kwakanyanya kwezuva rekushanda, kuitira kudzivirira kumisikidzwa kwefaindi yehutongi uye kuongororwa nevakuru vevatariri uye vanoongorora basa. Kubudirira kwekushandira franchise nekukurumidza kubhadhara kunobva pane zvakaunganidzwa chiitiko cheanamuzvinabhizimusi-franchisee uyo akabhadhara iyo franchise, kugona kwake, uye kunzwisisa kwekukwikwidza mumusika wevatengi nevatengi vezvinhu nemasevhisi. Kana wekutanga muzvinabhizimusi akatanga bhizinesi rake neakawana franchise uye kutanga-up capital, saka njodzi yekutengesa yekusatora payback nekukurumidza yakanyanya kwazvo. Anamuzvinabhizimusi ane ruzivo, anonyatsoziva hukama hwakaoma pamusika, ane hunyanzvi hwekudyidzana nevaanokwikwidzana navo vezvokutengeserana, kugona kuzvidzivirira kubva kumakwikwi uye kuverenga zvisarudzo zvisati zvaitika zvingangoita kurasikirwa uye kurasikirwa mubhizinesi. Saizvozvo, mutengesi ane ruzivo anowanzoita kuti akurumidze kubhadharisa pane franchise. Kutsvaga kwekushambadzira, kuongorora kwekutanga kwemusika, musika webasa, uye kudiwa kwevatengi kwevagari, vasati vabhadhara kodzero, zvinoita kuti vakurumidze kuisa 'njanji' uye kudzoreredza iyo franchise. Iko kusanganiswa kwezvinhu izvi zvese zvinobatsira mukutsvaga nekukurumidza kweiyo yakatengwa franchise, kumisikidza bhizinesi maitiro ekubudirira kuita kwezvakatemerwa zvinangwa zvekuzadzisa mari yakawanda mubhizimusi rekutengesa.

Chinhu chikuru hachisi chekumira pamatambudziko amuka uye izvo 'zvipingaidzo' zvamuka, kuenderera mberi nehurongwa hwekuenderera mberi hwedzidzo nekudzidziswa, kugona kugona kutsva uye kunzwisisa kwekutenga kodzero, kuenda kumberi, uyezve kuripa nekukurumidza kunouya pachako.

Franchise yeguta iri inopa catalog yeakanakisa sarudzo. Chero chero bhurawuza rinopa dzinoverengeka gumi nematanhatu maratidziro kune akasiyana maratidziro zviwanikwa, zvichipa kutarisisa kune vezvemabhizimusi avo vanoda kutenga kodzero yekumhanyisa yakagadzirirwa-kugadzirira bhizinesi muguta ravo, kusarudzwa kweakanyanya kukosha uye anobatsira franchise zvinopihwa. Panguva imwecheteyo, zvinodikanwa kuti unzwisise kuti mukuumbwa kwechinyorwa chakadai, chinzvimbo chekugadzirisa chinogona kuve chakakosha kukosha. Semuenzaniso, guta guru rinorayira zvarinoda kune vema franchisees, uye nzvimbo diki yedunhu inozvisarudzira yega. Zviripachena kuti huwandu hwemaguta makuru, maitiro avo ezuva nezuva, mararamiro, tswanda yezvinhu zvevatengi uye masevhisi anogona kunge akasiyana zvakanyanya kubva kune akafanana parameter akajairwa kumisha midiki, uye izvi zvinofanirwa kuratidzwa mukabhuku katekitori. Pakutanga, pane zvimwe, kunyangwe zvishoma, kudiwa kwezvinhu zveprimiyamu uye masevhisi, uye kune zvakare mushe unoonekwa wevatengi vasingateerere zvakanyanya shanduko mumutengo wezvigadzirwa zvavanotenga nguva zhinji.

Izvo hazvina basa kwavari. Asi ivo vanokoshesa nguva yavo uye nyore, saka ivo vanoda kuona zvakajairika zvinhu zvekushandisa kwezuva nezuva mukati mekufamba chinhambwe uye havana kugadzirira kumhanyira shure kwavo kune rumwe rutivi rweguta. Nekudaro, mune chero guta hombe, kune zvakare boka revanhu rine mari shoma uye, nekudaro, zvakaderera zvinodiwa pamusoro pemutengo uye mhando yechikafu, zvipfeko, shangu, varaidzo, zvichingodaro. Mune mamwe mazwi, iwo maratidziro emafranchise ari kudiwa mune yakanyanya kana kushoma nzvimbo yekugara anogona kunge akapamhama uye akasiyana mukusiyana kwakasiyana maererano nemutengo, mutengo, basa rakanangana, uye zvimwe zvinhu zvinokonzeresa sarudzo kana uchidzidza catalog. Nomuzvarirwo, kugarwa kwakakura, nekuda kwehuwandu hwevanhu uye, nekudaro, yakakwira mwero wekudiwa unoshanda, inopa kukurumidza kumhanya kwekuvandudza bhizinesi uye nhanho yakanaka yemubhadharo. Ngozi yekukundikana mune mukana wefranchise yechinozivikanwa uye inozivikanwa mhando muguta guru iri yakaderera zvakanyanya kupfuura mudunhu reguta.

Izvi zvinofanirwa kutariswa kana uchishanda nekatalog ye franchise, pamwe nedanho repamusoro rezvinodiwa zvevashandisi vesaiti zvemukati uye kurongeka kwenzvimbo yeruzivo. Mune mamwe mazwi, guta rine zvarinoda uye zvinodiwa nevatengi izvo zvinofanirwa kutarisirwa mupfungwa kana uchigadzirira katalog ine zvirevo zvekutengeserana, zvinosanganisira tsananguro dzakadzama dzefranchise, kuverenga kwenguva dzekubhadhara, kutaurirana kwevaridzi nekukurumidza kutaurirana, zvichingodaro.

Franchise yeguta diki ine katarogu yesarudzo dzakanakisa. Iyo yakanyanya kusarudzwa mafranchise eguta rako diki. Vemabhizimusi vari kutsvaga kutenga kodzero yekumhanyisa yakagadzirirwa-bhizinesi, kungave padiki kana hombe chiyero vanogona kuwana zviri nyore zvinongedzo zvakadaro mune chero injini yekutsvaga. Muzviitiko zvakawanda, kushanda pane franchise kuri nyore, kuvimbika, uye kunobatsira kana uchienzanisa nekugadzirwa kweimwe bhizinesi chirongwa, sezvavanotaura, 'kubva pakutanga' Iwe haufanire kudzidza musika uye zvavanofarira zvevatengi, gadzira chigadzirwa kana sevhisi ine zvakasarudzika zvivakwa, zvese zvaunoda kuti uve wakasiyana kubva kune vanokwikwidza, kunyanya mutaundi diki, gadzira chiratidzo uye unoteedzana nemifananidzo yakajeka nemitauro, senge logo, sirogani, kushambadzira mameseji, zvichingodaro, investa yakawanda mari mumushandirapamwe wekuunza chigadzirwa kumusika uye nekuwedzera kuchisimudzira. Uye panguva imwechete, panogara paine njodzi yekuti wakanganisa, vatengi havasi kufarira chigadzirwa chako, uye bhizinesi rinozopedzisira rapera. Uye iwe unosara nekuodzwa mwoyo musimba rako uye zvikwereti, zvingave zvidiki kana hombe, zvinoenderana nezvako zvekutanga zvirevo.

Nekudaro, kana uchisarudza, uchigadzirira yakasarudzika yemagetsi katarogu uye nekuenderera mberi nekushanda nema franchise, chinhu chakadai saizi yeguta rinofanira kutarisirwa pasina kukundikana. Inonyanya kugadzirisa mararamiro evagari, uye, nekudaro, zvido maererano nechikafu, varaidzo, shangu uye zvipfeko, dzidzo yekutanga uye yekuwedzera, mitambo, zvekuzvivaraidza, zvichingodaro. Mumataundi madiki, hapana kana chinodikanwa chezvinhu zveprimiyamu uye masevhisi, saka hazvina musoro kutenga mukana wekutengesa zvishongo, zvinhu zveumbozha, mbatya dzinodhura kwazvo, shangu uye nhumbi dzeganda, mota dzoumbozha, kana chero chinhu chakadai.

Saizvozvo, hapana chikonzero mukugadzira makatalog anosanganisira zvigadzirwa zvakadaro. Asi kudiwa kweshanduro dzisingadhuri dzezvinhu zvataurwa pamusoro, zvinounzwa nenzvimbo diki, zvinogona kuunza mari yakagadzikana. Izvi zvinoshandawo kuma franchise ekudzidzira uye kuenderera mberi nedzidzo masevhisi, masangano emitambo, senge nzvimbo dzekusimbisa muviri, makirabhu, kana madziva ekushambira. Kazhinji mune iyo katarogu, pamusoro peiyo rondedzero yeiyo franchise, kutaurirana nevaridzi kuti vakurukure nezvehukama hwekushandira pamwe, zvichingodaro, kune zvakare kungofungidzirwa kwekuverenga kwenguva yekubhadharisa bhizinesi. Iyo franchise inofungidzira kudiwa kwekutanga kubhadhara uye kunotevera kubhadharwa kwemwedzi, izvo zvinoenderana zvakananga nekukosha kwechiratidzo uye kwekutanga kuverenga kwekubatsira kweprojekiti mutaundi diki. Masvomhu akadaro anofanirwa kuongororwa zvakadzama, achifunga huwandu hwevagari mutaundi diki, yakajairwa mutengi bhasiketi, pakati nepakati mibairo, uye mamwe maparamende akakosha.

Franchise emataundi madiki nhasi anogona kuwanikwa kune ese akasiyana emari kugona. Kufarira mafranchise kuri kukura gore rega rega uye musika wefranchise uri kukura zvakanyanya kushingaira. Franchising mamiriro anopa mamiriro anodikanwa eiyi budiriro. Muchokwadi, kutanga bhizinesi rekutengesa kuri nyore kwazvo pane kutanga rako bhizinesi. Nekuda kweyekuti mucherechedzo, chigadzirwa, kana sevhisi inopihwa neiyo franchisor mune yakagadzirira-fomu, ine kugadzirwa uye kutengesa matekinoroji, anoratidzwa mabhizinesi maitiro ekuronga, kutonga, uye accounting, kurudziro yekusarudzwa uye kudzidziswa kwevashandi, maitiro esangano anokurumidza uye kubudirira. Ehezve, zvakawanda zvinoenderana nesaizi yenzvimbo iyo zvakarongerwa kutanga kambani.

Madhorobha madiki mune izvi ane zvirevo zvakakomba mukuenzanisa ne megalopolises. Zviripachena kuti guta diki rinokodzera bhizinesi diki pane franchise hwaro pane iro rakakura bhizimusi chirongwa. Uye chikamu chemutengo chinofanira kunge chakakodzera (pakati nepazasi pevhareji). Zvinhu zvoumbozha, zvipfeko zvepamberi, neshangu, mota dzoumbozha, nezvimwewo ivo havangowane mutengi wavo mutovhota mutaundi diki. Nekudaro, mutengesi anoda kudzidza musika mudhorobha maanoronga kushanda, kuongorora mikana uye tarisiro yezvinodiwa nevatengi, mamiriro ekukwikwidzana, nezvimwewo. kuverenga. Mushure mezvose, franchise inowanikwa mune tariro yekubudirira uye purofiti yebhizinesi.

Kuongorora kusiri iko kwenzvimbo yemusika, iyo nguva yekubhadhara yemubhadharo wekutanga, huwandu hunofungidzirwa hwemari dzemwedzi, mitero, mihoro, uye zvimwe zvekushandisa zvinogona kupedza zvese zvinotarisirwa uye tariro. Kazhinji, zviwanikwa zveInternet zvine franchise catalogs, kuwedzera kune rondedzero yakajairwa uye kutaurirana kweve franchisors, zvakare zvinopa data pamusoro pekutanga kubhadhara, nguva dzekubhadhara, pamwe nezvimwe zvekuwedzera zvinopihwa nemuridzi webhangi (mutemo wehunhu, mhando dzehunyanzvi uye zvirongwa, kudzidziswa zvirongwa zvevashandi, ruzivo rwekushambadzira, nezvimwewo). Nekudaro, iyo franchise inogara iine sumo kune iyo franchise. Kubudirira kwebhizimusi diki (uye chero ripi zvaro) bhizinesi kunoenderana nekutarisirwa, mutoro, uye, kune imwe nhanho, kugona, kweanotanga bhizinesi.

Iyo franchise yeguta diki ine akati wandei maficha anofanirwa kutariswa pakuongorora musika, zvinodiwa nevatengi, kugadzikana kwekudiwa kunoshanda, uye zvimwe zvinhu zvinokanganisa zvakananga tarisiro yebhizinesi uye padanho repundutso yarinotarisirwa. Kugadziriswa kudiki hakugadzi mamiriro akanakisa ekukurumidza kukura kwemabhizimusi. Mazhinji acho madiki, kazhinji mafemu ane mhuri ane nzwisiso yakanaka yezvinodiwa nezvinodiwa zvevagari vemuguta. Saizvozvo, kune iro diki diki guta, kusarudzwa kweasina kudhura kwazvo mafranchise anodikanwa, pasina kunyanya kuomarara zvinodikanwa zvebhizimusi maitiro, mitemo yekuverenga, kusarudzwa, uye kudzidziswa kwevashandi.

Guta diki rinofungidzira maitiro akareruka ekudyidzana nevatengesi nevatengi, kazhinji nzira yakasarudzika yemunhu kune wese mutengi. Tichifunga nezvekuti huwandu hwevatengi munzvimbo dzakadai hwakaganhurwa, kubudirira kwefranchise izere kunoenderana padanho rebasa. Paanenge achishanda pane franchise, muzvinabhizimusi haafanire kugadzira bhizinesi rake, iye anogashira akagadzirira-akagadzirwa mabikirwo, zvirongwa zvebhizinesi, maitiro ekuronga zviitiko zvezuva nezuva uye accounting, zvinyorwa zvemashoko, uye kunyange zvinodikanwa kune vashandi, kusanganisira avo ekudzidzisa zvirongwa . Zvisinei, iye chete ndiye achakwanisa kudzidza pamusika uye kuona kana izvi zvinhu nemasevhisi ari kudiwa mutaundi diki iri, kunyangwe chinodiwa chinogadzikana zvakakwana, kana paine mikana yekusimudzira bhizinesi, zvichingodaro. Kune rimwe divi, nesarudzo chaiyo yeiyo franchise, guta diki rinopa kuderera kwenjodzi dzezvemabhizimusi, sezvo kukomba kwemakwikwi, kutyisidzira kwevanotora raoter, uye zvimwe zvakashata maitiro zvinoratidzwa zvishoma zvishoma zvichienzaniswa neguta guru. Bhizinesi diki mutaundi diki riripo zvakanyanya nerunyararo uye zvakadzikama, pasina akawanda makiki uye kutadza kana, chokwadika, ikawana vatengi vayo vakavimbika.

Kazhinji, zvinyorwa zvemagetsi zvemafranchise zvinopa kwete chete tsananguro yakaringana uye nhoroondo yebhizinesi, asiwo nhare dzevaridzi dzekutaurirana, pamwe nekufungidzira kwekubhadharisa kwepurojekiti yekutengesa. Aya maverengero anotora mari yekutanga franchise fizi, zvinoenderana nemutengo wechiratidzo, pamwe nemitero yemwedzi nemwedzi, inowanzo kuverengerwa se peresenti yemari inofungidzirwa. Zvinokurudzirwa kune wechidiki muzvinabhizimusi kuti atarise marongero aya uye kuverenga, zvakatemwa uye zvinoshanduka mutengo, mari, shanduko yemwaka mukudiwa, uye zvimwe zvinhu zvakadaro zvakadzama kuitira kuti zvisakanganiswa mune zvavanotarisira.

Varume franchise - chikamu ichi chine zvinopihwa zvevarume uye avo vanonamira kune bhizinesi revarume. Aya mafranchise anosanganisira mapurojekiti ane chekuita nemusangano, mota masevhisi, kugadzira, kuvaka. Semutemo, kuti uve nefranchise yevanhurume, unofanirwa kuve neruzivo rwehunyanzvi kana hunyanzvi mune rimwe bhizinesi kana kunyatsoziva imwe nyaya. Kunyangwe nguva ichitaridza kuti varume havasi kushora kuita zvekudya, kuendesa chikafu, kana nzvimbo dzakasarudzika mukutengesa zvigadzirwa, semuenzaniso, kutengeswa kwezvinonaka. Munguva pfupi yapfuura, varume vanonyatsoda musoro wenyanzvi wekubika, semuenzaniso, masaga kana mabhanzi. Sezvo nguva yaratidza, yakasimba hafu yevanhu inofarira mafashoni mapurojekiti mumunda wemitambo uye dhizaini.

Izvi zvinosanganisira kuvhurwa kwemitambo yemakirabhu, zvikoro zvevabhabhabhasi, masalon evarume, mashopu ekuridza mazwi. Kune zvakare zvirevo zvisina kujairika, semuenzaniso, iyo 'Stroytaxi' franchise kana iyo 'Dating' sevhisi. Vanhurume franchise zvakare anosanganisira maturusi kana zvigadzirwa zvekushandisa muzvitoro. Chero ipi sarudzo yaunosarudza, yeuka kuti franchising yevarume inobatsira zvikuru biz. Kuziva kugona kwako chinhu chakakosha chehupenyu hwerunyararo. Maitiro azvino ebhizinesi anobatsira kwazvo nzira yekubudirira. Muchokwadi, unogona kushandisa nzira dzakatoratidzwa uye matekiniki ekuita bhizinesi.

Kukwezva kwemafranchise evarume kuri nekuda kwezvinhu zvakawanda, kushanda nechiratidzo chakaratidzwa iwe unowana kudzikiswa kwakakura munjodzi dzezvemabhizimusi, mukana wekutanga nekukurumidza mubhizinesi pasi pezita rinozivikanwa , rubatsiro kubva kune franchisor. Panguva imwecheteyo, haufanire kushandisa mari yakawanda mukusimudzira bhizinesi rako. Uyezve, iwe unowana kuraira kunoshanda pane iyo biz yako uye kuongororwa kwayo kwakakodzera. Zvakare, vamwe vatengesi vanopa mukana wekukweretesa, inishuwarenzi, uye mamwe mabhonasi evamwe. Mune yedu katalog, iwe unowana zvinopihwa kubva kune epasirese uye epamba marangi. Kuti utarise chikumbiro chakanyatsokodzera, iwe unongofanirwa kuteedzera iyi link uye uchave nekwaniso kune: mazwi ekubatana, mutengo wenyaya, ongororo, uye rumwe ruzivo rwema franchise. Isu takaunganidza kwauri zvinopihwa chete kubva kune anovimbwa mhando dzevarume franchise, vhura rako bhizinesi pasina njodzi uye kurasikirwa.

A New Zealand franchise inobatsira chero wevanamuzvinabhizimusi pamwe neanozivikanwa brand. Izvo zvinobatsira kutenga franchise yekuwedzera bhizinesi rako, kupinda mudunhu danho, uchipa masevhisi uye zvinhu. Kuti usarudze chinopa chinopa kubva kumakambani anozivikanwa, zvinokwanisika kuongorora musika mutsva kana uchishanyira chitoro chakatengwa, uko kupihwa kubva kumakambani akasiyana siyana, munzvimbo dzakasiyana dzezviitiko, pamitengo yemitengo yakasiyana uye mamiriro anopiwa. Nyanzvi dzekatalog dzinokubatsira iwe mukusarudza franchise yeiyo nyowani nyowani, kuitisa ongororo, uye kuongorora. Iko hakuna kudiwa kwekufamba kuenda kuNew Zealand, uchipihwa kupihwa kodzero yekuvhura bhizinesi rekirinesi. Zvakare, iyo franchiser inobatsira mukutungamira, kutonga, kuongorora, kusarudzwa kwevashandi vatsva uye nekudzidziswa kwavo, nerwendo rwekuvhura kwezvitoro zvitsva uye salons.

Pamusoro pezvo, pakuverenga mutengo wefranchise yeNew Zealand, zvakakodzera kuti utarise mari dzekuwedzera dzemidziyo, nzvimbo, uye kubhadhara mari yemubhadharo, iyo inobhadharwa panguva yekusaina chibvumirano uye pamberi pekutamisa kodzero uye mimwe mikana, hwaro hwevatengi, uye zvakavanzika. Kuti uone zvitsva zvazvino unozvipa iwe, zvinokwanisika kuisa chikumbiro, semuenzaniso, New Zealand, uye iwe uchaona mutengo, mamiriro, uye imwe data yeiyi franchise. Kune ese mibvunzo mitsva, iwe unofanirwa kubata edu catalog nyanzvi nekutevera iyi link iripazasi. Zvakare, iwe unogona kuzviziva iwe nemamiriro, ratings, uye kuongororwa kwevatengi vedu. Isu tinotenda nekuda kwekufarira kwako uye mutsva kukumbira kune iyo franchise catalog, tinotarisira kubatana kunobatsira.