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Seville (; Spanish: Sevilla, Castilian Spanish IPA: [seˈβiʎa], Andalusian Spanish (with yeísmo) [seˈβiʝa] (listen)) is the capital and largest city of the Spanish autonomous community of Andalusia and the province of Seville. It is situated on the lower reaches of the River Guadalquivir, in the southwest of the Iberian Peninsula.
Seville has a municipal population of about 690,000 as of 2016, and a metropolitan population of about 1.5 million, making it the largest city in Andalusia, the fourth-largest city in Spain and the 30th most populous municipality in the European Union. Its old town, with an area of 4 square kilometres (2 sq mi), contains three UNESCO World Heritage Sites: the Alcázar palace complex, the Cathedral and the General Archive of the Indies. The Seville harbour, located about 80 kilometres (50 miles) from the Atlantic Ocean, is the only river port in Spain. Seville experiences high temperatures in the summer, with daily maximums routinely above 35 °C (95 °F) in July and August.
Seville was founded as the Roman city of Hispalis. It became known as Ishbiliyah after the Muslim conquest in 711. During the Muslim rule in Spain, Seville came under the jurisdiction of the Caliphate of Córdoba before becoming the independent Taifa of Seville; later it was ruled by the Muslim Almoravids and the Almohads until finally being incorporated into the Christian Kingdom of Castile under Ferdinand III in 1248.
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Sales are activities related to selling or the number of goods sold in a given targeted time period. The delivery of a service for a cost is also considered a sale.
The seller, or the provider of the goods or services, completes a sale in response to an acquisition, appropriation, requisition, or a direct interaction with the buyer at the point of sale. There is a passing of title (property or ownership) of the item, and the settlement of a price, in which agreement is reached on a price for which transfer of ownership of the item will occur. The seller, not the purchaser, typically executes the sale and it may be completed prior to the obligation of payment.
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