Arama Sonu&ccedil;lar&#305; Katma de&#287;er. SirsiDynix Enterprise http://katalog.ticaret.gov.tr/client/tr_TR/default/default/qu$003dKatma$002bde$0025C4$00259Fer.$0026ic$003dtrue$0026ps$003d300$0026isd$003dtrue? 2024-11-14T03:46:25Z Katma De&#287;er Vergisi Uygulamas&#305; ent://SD_ILS/0/SD_ILS:1824 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Yava&#351;o&#287;lu, Mustafa<br/>Format:&#160;Kitap<br/> Katma de&#287;er vergisi ve uygulamas&#305; ent://SD_ILS/0/SD_ILS:6416 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Akda&#287;, Yusuf. yazar<br/>Format:&#160;Kitap<br/> Dan&#305;&#351;tay kararlar&#305; ve &ouml;zelgeler &#305;&#351;&#305;&#287;&#305;nda katma de&#287;er vergisinde katma de&#287;er vergisinde vergiyi do&#287;uran olay Mal Teslimleri- Hizmet &#304;fas&#305;- &#304;thalat &#304;&#351;lemleri ent://SD_ILS/0/SD_ILS:1755 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&#350;i&#351;man, G&uuml;lden<br/>Format:&#160;Kitap<br/> G&uuml;mr&uuml;k &#304;&#351;lemleri ve Uygulamalar&#305; ent://SD_ILS/0/SD_ILS:12918 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;G&uuml;ng&ouml;r, Ayd&#305;n.<br/>Format:&#160;Kitap<br/> G&uuml;mr&uuml;k mevzuat&#305; ent://SD_ILS/0/SD_ILS:12963 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Ak&ccedil;in, Remzi<br/>Format:&#160;Kitap<br/> T&uuml;t&uuml;n vergilendirilmesi rehberi teori ve uygulama ent://SD_ILS/0/SD_ILS:13057 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Laffer, Arthur B.<br/>Format:&#160;Kitap<br/> Barter&rsquo;&#305;n ticari ili&#351;kilerde uygulanabilirli&#287;i (TDB ortak pazar kurulmas&#305;na y&ouml;nelik &ccedil;al&#305;&#351;ma) ent://SD_ILS/0/SD_ILS:12742 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Aksoy, Naz&#305;m.<br/>Format:&#160;Kitap<br/> Kamu maliyesi ent://SD_ILS/0/SD_ILS:11124 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Pehlivan, Osman.<br/>Format:&#160;Kitap<br/> Zaman y&ouml;netimi ent://SD_ILS/0/SD_ILS:12817 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Tutar, Hasan.<br/>Format:&#160;Kitap<br/> &#304;&#351;letme y&ouml;netimi ent://SD_ILS/0/SD_ILS:11629 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z Format:&#160;Kitap<br/> Bilgi ekonomisi : kripto para ekonomisi ent://SD_ILS/0/SD_ILS:10738 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&Ouml;zayd&#305;n, Arif.<br/>Format:&#160;Kitap<br/> Denetim : vergi tekni&#287;i ve revizyonu ent://SD_ILS/0/SD_ILS:10870 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Maliye Hesap Uzmanlar&#305; Derne&#287;i.<br/>Format:&#160;Kitap<br/> Gayrimenkuller &amp; menkul k&#305;ymetlerin vergilendirilmesi &amp; de&#287;erlemesi : Kanun yorum hesaplama ent://SD_ILS/0/SD_ILS:11236 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Demir, &#350;eref.<br/>Format:&#160;Kitap<br/> Ticari defterler ent://SD_ILS/0/SD_ILS:11255 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Yenip&#305;nar, Filiz Berbero&#287;lu.<br/>Format:&#160;Kitap<br/> Kooperatifler i&ccedil;in genel kurul rehberi ent://SD_ILS/0/SD_ILS:11290 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&Ccedil;al&#305;&#351;kan, Merdan.<br/>Format:&#160;Kitap<br/> Finansal muhasebe ent://SD_ILS/0/SD_ILS:11465 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;K&uuml;&ccedil;&uuml;ksava&#351;, Nihat .<br/>Format:&#160;Kitap<br/> Finansal y&ouml;netimin ilkeleri (SPK s&#305;nav&#305; &ccedil;&ouml;z&uuml;ml&uuml; sorular) ent://SD_ILS/0/SD_ILS:11555 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;G&uuml;nay, S&uuml;leyman G&ouml;khan.<br/>Format:&#160;Kitap<br/> &#304;&#351;letme finans&#305; ent://SD_ILS/0/SD_ILS:11738 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;S&uuml;leyman G&ouml;khan G&uuml;nay.<br/>Format:&#160;Kitap<br/> Dijital ekonomide vergilendirme, finansal raporlama ve denetim : sorunlar ve &ccedil;&ouml;z&uuml;m &ouml;nerileri ent://SD_ILS/0/SD_ILS:11335 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Artar, Yusuf .<br/>Format:&#160;Kitap<br/> Finanssal performans ent://SD_ILS/0/SD_ILS:11371 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Ba&#351;dar, Canan.<br/>Format:&#160;Kitap<br/> G&uuml;ncel maliye tart&#305;&#351;malar&#305; - 1 : Prof. Dr. &Ouml;mer Faruk Bat&#305;rel'e Arma&#287;an ent://SD_ILS/0/SD_ILS:11502 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;G&uuml;ner, Ay&#351;e, edit&ouml;r.<br/>Format:&#160;Kitap<br/> D&#305;&#351; ticaret i&#351;lemleri y&ouml;netimi ent://SD_ILS/0/SD_ILS:10998 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;G&uuml;rsoy, Yaser.<br/>Format:&#160;Kitap<br/> D&#305;&#351; ticarete giri&#351; ent://SD_ILS/0/SD_ILS:11058 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Y&#305;lmaz, Mutlu.<br/>Format:&#160;Kitap<br/> Eser s&ouml;zle&#351;mesi ve eser s&ouml;zle&#351;mesinden kaynaklanan davalar : (en son b&ouml;lge adliye mahkemesi ve Yarg&#305;tay kararlar&#305; ile) ent://SD_ILS/0/SD_ILS:11128 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Ruhi, Canan.<br/>Format:&#160;Kitap<br/> &#304;nsan kaynaklar&#305; y&ouml;neticilerinin de&#287;i&#351;en rolleri ve yetkinlikleri : ila&ccedil; sekt&ouml;r&uuml; &ouml;rne&#287;i ent://SD_ILS/0/SD_ILS:11164 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Dede, Nurten Polat.<br/>Format:&#160;Kitap<br/> Petrol muhasebesi : petrol arama ve &uuml;retim i&#351;letmeleri &amp; IFRS &amp; FASB-ASC &amp; TDMS &amp; sermaye yap&#305;s&#305; &amp; vergi ent://SD_ILS/0/SD_ILS:11548 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Boz, Mustafa Fatih.<br/>Format:&#160;Kitap<br/> Entelekt&uuml;el sermaye olarak marka : (vergileme ve pazarlama boyutuyla) ent://SD_ILS/0/SD_ILS:11550 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Karakoyun, Funda. yazar<br/>Format:&#160;Kitap<br/> Varl&#305;k y&ouml;netim &#351;irketleri ent://SD_ILS/0/SD_ILS:11551 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Oy, Osman.<br/>Format:&#160;Kitap<br/> E-hizmet ticaretinde KDV sorunlar&#305; 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Gelir &#304;daresi Ba&#351;kan Yard&#305;mc&#305;s&#305; yazar<br/>Format:&#160;Sinema Filmi<br/> Gelir da&#287;&#305;l&#305;m&#305; ve yoksulluk ent://SD_ILS/0/SD_ILS:11072 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&Ouml;zdemir, Mustafa &Ccedil;a&#287;lar, edit&ouml;r.<br/>Format:&#160;Kitap<br/> &Ouml;rg&uuml;tsel ileti&#351;im ent://SD_ILS/0/SD_ILS:11090 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Ertekin, &#304;rfan.<br/>Format:&#160;Kitap<br/> Kay&#305;td&#305;&#351;&#305; ekonomi ve karapara ent://SD_ILS/0/SD_ILS:11385 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Kaptangil, Kerem.<br/>Format:&#160;Kitap<br/> G&uuml;mr&uuml;k i&#351;lemleri ent://SD_ILS/0/SD_ILS:11670 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;D&ouml;lek, Ali.<br/>Format:&#160;Kitap<br/> T&uuml;rk vergi sistemi ent://SD_ILS/0/SD_ILS:2260 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&#350;eny&uuml;z, Do&#287;an, 1956- yazar<br/>Format:&#160;Kitap<br/> Makine sekt&ouml;r&uuml; makro pazar analizi : mevcut durum de&#287;erlendirmesi ve stratejik &ouml;neriler raporu ent://SD_ILS/0/SD_ILS:4265 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Makine &#304;malat Sanayii. yazar<br/>Format:&#160;Kitap<br/> 21. y&uuml;zy&#305;lla b&uuml;y&uuml;k y&uuml;zle&#351;me ent://SD_ILS/0/SD_ILS:6312 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;A&#351;ut, &#350;erafettin. yazar<br/>Format:&#160;Kitap<br/> Kalk&#305;nma ve b&uuml;y&uuml;me iktisad&#305; ent://SD_ILS/0/SD_ILS:11752 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Mert, Merter.<br/>Format:&#160;Kitap<br/> Projelerde faizsiz finansman ent://SD_ILS/0/SD_ILS:2668 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Y&uuml;zba&#351;&#305;o&#287;lu, Nuray. yazar<br/>Format:&#160;Kitap<br/> Yeni KDV el kitab&#305; ent://SD_ILS/0/SD_ILS:4502 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Aykar, &Ouml;zkan. yazar<br/>Format:&#160;Kitap<br/> Vergi d&uuml;nyas&#305;&rsquo;nda 500 soru - 500 cevap ent://SD_ILS/0/SD_ILS:6392 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z Format:&#160;Kitap<br/> KOB&#304;&rsquo;lerde sekt&ouml;r ve &ouml;l&ccedil;ek baz&#305;nda i&#351;g&uuml;c&uuml; verimlili&#287;i : T&uuml;rkiye - Avrupa &uuml;lkeleri kar&#351;&#305;la&#351;t&#305;rmas&#305; : ara&#351;t&#305;rma raporu ent://SD_ILS/0/SD_ILS:8006 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&Uuml;nal, M&uuml;ge. yazar<br/>Format:&#160;Kitap<br/> Giri&#351;imcilik : Temel kavramlar, giri&#351;imcilik t&uuml;rleri, giri&#351;imcilikte g&uuml;ncel konular ent://SD_ILS/0/SD_ILS:6180 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Onay, Mehmet. yazar<br/>Format:&#160;Kitap<br/> B&ouml;lgesel iktisat : teori, politika ve uygulama ent://SD_ILS/0/SD_ILS:11328 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Ersungur, Mustafa.<br/>Format:&#160;Kitap<br/> End&uuml;stri 4.0 ve payla&#351;&#305;m ekonomisi : D&uuml;nya ve T&uuml;rkiye ekonomisi i&ccedil;in f&#305;rsatlar, etkiler ve tehditler ent://SD_ILS/0/SD_ILS:11425 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Kabaklarl&#305;, Esra.<br/>Format:&#160;Kitap<br/> &#304;&#351;letme bilimine giri&#351; ent://SD_ILS/0/SD_ILS:11750 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&#350;im&#351;ek, M. &#350;erif.<br/>Format:&#160;Kitap<br/> Akaryak&#305;t &uuml;zerindeki vergi y&uuml;k&uuml; ent://SD_ILS/0/SD_ILS:2462 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Arslan, Cem Barlas. yazar<br/>Format:&#160;Kitap<br/> Bilgi ve ileti&#351;im teknolojileri sekt&ouml;r&uuml;n&uuml;n makroekonomik etkileri : uluslararas&#305; kar&#351;&#305;la&#351;t&#305;rma ve T&uuml;rkiye de&#287;erlendirmesi / Mehmet Ya&#351;ar &#350;af. ent://SD_ILS/0/SD_ILS:7980 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&#350;af, Mehmet Ya&#351;ar. yazar<br/>Format:&#160;Kitap<br/> T&uuml;rkiye ekonomisi ve Avrupa Birli&#287;i ent://SD_ILS/0/SD_ILS:2947 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Telli, Resul. yazar<br/>Format:&#160;Kitap<br/> &#304;&ccedil; denetim kuruma de&#287;er katmak ent://SD_ILS/0/SD_ILS:11272 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;K&#305;ral, Halis, 1965-, edit&ouml;r.<br/>Format:&#160;Sinema Filmi<br/> Reklam&#305;n 5 M'si ent://SD_ILS/0/SD_ILS:2534 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Yaman, Fikret. yazar<br/>Format:&#160;Kitap<br/> Yeni ekonomide ve yeni d&uuml;nyada i&#351;letmecilik ent://SD_ILS/0/SD_ILS:2505 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Akdemir, Ali. yazar<br/>Format:&#160;Kitap<br/> Onuncu kalk&#305;nma plan&#305; 2014-2018 : vergi &ouml;zel ihtisas komisyonu raporu ent://SD_ILS/0/SD_ILS:6479 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;T&uuml;rkiye Cumhuriyeti. Kalk&#305;nma Bakanl&#305;&#287;&#305;.<br/>Format:&#160;Kitap<br/> T&uuml;rkiye ev mobiyas&#305; sekt&ouml;r&uuml;n&uuml;n de&#287;er zinciri yakla&#351;&#305;m&#305;yla incelenmesi ent://SD_ILS/0/SD_ILS:7970 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Y&#305;lmaz, Nur Nilay. yazar<br/>Format:&#160;Kitap<br/> Tar&#305;m ve geli&#351;me ent://SD_ILS/0/SD_ILS:1625 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Kazgan, G&uuml;lten. yazar<br/>Format:&#160;Kitap<br/> A&#287; ekonomisinde yeni ticaret yolu : e-ticaret ent://SD_ILS/0/SD_ILS:1667 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&Ouml;zmen, &#350;ule, 1977- yazar<br/>Format:&#160;Kitap<br/> The economic value of landscapes ent://SD_ILS/0/SD_ILS:5079 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Heide, C. 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Vecdi. yazar<br/>Format:&#160;Kitap<br/> T&uuml;rkiye i&ccedil;in sekt&ouml;rel sosyal hesaplar matrisi &uuml;retme y&ouml;netimi ve istihdam &uuml;zerine bir hesaplanabilir genel denge modeli uygulamas&#305; ent://SD_ILS/0/SD_ILS:7987 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Erten, Hakan. yazar<br/>Format:&#160;Kitap<br/> Y&ouml;netim yakla&#351;&#305;mlar&#305;yla kurumsal s&uuml;rd&uuml;r&uuml;lebilirlik ent://SD_ILS/0/SD_ILS:1805 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Besler, Senem<br/>Format:&#160;Kitap<br/> D&#305;&#351; ticaret i&#351;lemleri y&ouml;netimi ent://SD_ILS/0/SD_ILS:4128 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;G&uuml;rsoy, Yaser. yazar<br/>Format:&#160;Kitap<br/> KDV, tam indirimli k&#305;smi ge&ccedil;ici istisnalar ve tam istisnalarda, indirimli orana tabi i&#351;lemlerde, tavkifat uygulamas&#305;nda, uluslararas&#305; anla&#351;malarda, fazla ve yersiz &ouml;denen vergilerde iadeler ent://SD_ILS/0/SD_ILS:11771 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Oktar, Kemal.<br/>Format:&#160;Kitap<br/> D&#305;&#351; ticaret i&#351;lemleri ve muhasebesi ent://SD_ILS/0/SD_ILS:3573 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;G&uuml;rsoy, Yaser. yazar<br/>Format:&#160;Kitap<br/> Veri madencili&#287;i : veriden bilgiye, masraftan de&#287;ere ent://SD_ILS/0/SD_ILS:3907 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Arg&uuml;den, Y&#305;lmaz. yazar<br/>Format:&#160;Kitap<br/> T&uuml;rk demir &ccedil;elik sanayii i&ccedil;in strateji &ouml;nerileri: b&uuml;t&uuml;nle&#351;me ve ortak girdi temini ent://SD_ILS/0/SD_ILS:6516 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Koca, Mehmet Akif<br/>Format:&#160;Kitap<br/> &#304;n&#351;aat sekt&ouml;r&uuml; ve in&#351;aat malzemeleri sanayisi : ekonomik de&#287;erlendirme ve &ouml;neriler ent://SD_ILS/0/SD_ILS:4328 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&#304;n&#351;aat Malzemeleri Sanayiciler Derne&#287;i.<br/>Format:&#160;Kitap<br/> &#304;novasyon : kalk&#305;nman&#305;n ve rekabetin anahtar&#305; ent://SD_ILS/0/SD_ILS:3882 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;El&ccedil;i, &#350;irin. yazar<br/>Format:&#160;Kitap<br/> Uluslararas&#305; ta&#351;&#305;mac&#305;l&#305;k / lojistik : KDV &#304;stisnas&#305; ve iadesi ent://SD_ILS/0/SD_ILS:3876 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Demir, &#350;eref. yazar<br/>Format:&#160;Kitap<br/> Tekstil sekt&ouml;r&uuml;n&uuml;n d&#305;&#351; ticarette kar&#351;&#305;la&#351;t&#305;&#287;&#305; sorunlar ve &ccedil;&ouml;z&uuml;m &ouml;nerileri : d&#305;&#351; ticaret, g&uuml;mr&uuml;kler, vergi, ta&#351;&#305;mac&#305;l&#305;k ent://SD_ILS/0/SD_ILS:3952 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Sayg&#305;l&#305;o&#287;lu, Nevzat. yazar<br/>Format:&#160;Kitap<br/> Giri&#351;imcilik ve kobi'ler ent://SD_ILS/0/SD_ILS:3818 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;M&uuml;ft&uuml;o&#287;lu, M. Tamer. yazar<br/>Format:&#160;Kitap<br/> T&uuml;rkiye'de domates i&#351;letme sanayiinin ekonomik yap&#305;s&#305; ve pazarlama sorunlar&#305; ent://SD_ILS/0/SD_ILS:4178 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&Ccedil;etin, Bahattin. yazar<br/>Format:&#160;Kitap<br/> Ekonomilerin lokomotifi kobilerin olmazsa olmazlar&#305;. ent://SD_ILS/0/SD_ILS:3865 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;&#350;im&#351;ek, Muhittin. yazar<br/>Format:&#160;Kitap<br/> T&uuml;rkiye ekonomisinde ihracata dayal&#305; b&uuml;y&uuml;me modeli ve imalat sanayiinin yap&#305;s&#305;. ent://SD_ILS/0/SD_ILS:4304 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;T&uuml;rkiye Kalk&#305;nma Bankas&#305; A. &#350;.<br/>Format:&#160;Kitap<br/> M&uuml;&#351;teri ba&#287;lant&#305;lar&#305; ent://SD_ILS/0/SD_ILS:3966 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Wayland, Robert E.. yazar<br/>Format:&#160;Kitap<br/> Vergi teorisi ve politikas&#305; ent://SD_ILS/0/SD_ILS:11723 2024-11-14T03:46:25Z 2024-11-14T03:46:25Z by&#160;Turhan, Salih.<br/>Format:&#160;Kitap<br/> G&uuml;mr&uuml;k ve d&#305;&#351; 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