Uyanık, Namık Kemal. – Örtülü sermaye kontrol edilen yabancı

Transkript

Uyanık, Namık Kemal. – Örtülü sermaye kontrol edilen yabancı
000444 M
M
A
R
T
P
E
R
Ş
E
M
B
E
MA
AR
RT
TP
PE
ER
RŞ
ŞE
EM
MB
BE
E
S
S
A
Y
YIII::: 777555777
SA
AY
Bilgiye Erişim Merkezi’ne Yeni Gelen Yayınlar
Uyanık, Namık Kemal. – Örtülü sermaye kontrol edilen yabancı kurum kazancı çifte
vergilendirmenin önlenmesi düzenlemeleri. – Ankara: TÜRMOB, 2009.
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
1
Resmi Gazete
YASAMA BÖLÜMÜ
KANUN
5952
Kamu Düzeni ve Güvenliği Müsteşarlığının Teşkilat ve Görevleri Hakkında Kanun
YÜRÜTME VE İDARE BÖLÜMÜ
BAKANLAR KURULU KARARLARI
2010/96
Tarım Sigortaları Havuzuna Devlet Tarafından Taahhüt Edilecek Hasar Fazlası Desteğine İlişkin Karar
2010/117 Yurtiçi Sertifikalı Tohum, Fidan, Çilek Fidesi ve Standart Fidan Kullanımı ile Sertifikalı Tohum Üretiminin Desteklenmesine
Dair Karar
2010/119 Kamu Kurum ve Kuruluşlarının Yurtdışı Teşkilatını Oluşturan Birimlerin Nitelik, Kurulduğu Şehir ve Ülke, Görev Alanı, Akredite
Edildiği Ülkeler ve Bağlı Bulunduğu Misyonlar Hakkındaki 13/4/1999 Tarihli ve 99/12770 Sayılı Kararnamenin Eki Kararda
Değişiklik Yapılması Hakkında Karar
2010/123 Selçuk Üniversitesi Rektörlüğü Bünyesinde Bulunan Konya Sağlık Yüksekokulunun Kapatılarak, Adı Geçen Rektörlüğe Bağlı
Olarak Sağlık Bilimleri Fakültesi Kurulması Hakkında Karar
2010/127 Trakya Üniversitesi Rektörlüğü Bünyesinde Bulunan Fen-Edebiyat Fakültesinin Kapatılarak, Adı Geçen Rektörlüğe Bağlı
Olarak Fen Fakültesi ile Edebiyat Fakültesi Kurulması Hakkında Karar
2010/129 Dicle Üniversitesi Rektörlüğü Bünyesinde Bulunan Mühendislik-Mimarlık Fakültesinin Adının Mühendislik Fakültesi Olarak
Değiştirilmesi ve Adı Geçen Rektörlüğe Bağlı Olarak Mimarlık Fakültesi Kurulması Hakkında Karar
2010/130 Erciyes Üniversitesi Rektörlüğü Bünyesinde Bulunan Fen-Edebiyat Fakültesinin Kapatılarak, Adı Geçen Rektörlüğe Bağlı
Olarak Fen Fakültesi ile Edebiyat Fakültesi Kurulması Hakkında Karar
2010/131 Erciyes Üniversitesi Rektörlüğü Bünyesinde Bulunan Kayseri Atatürk Sağlık Yüksekokulunun Kapatılarak, Adı Geçen
Rektörlüğe Bağlı Olarak Sağlık Bilimleri Fakültesi Kurulması Hakkında Karar
2010/132 Mardin Artuklu Üniversitesi Rektörlüğü Bünyesinde Bulunan Fen-Edebiyat Fakültesinin Kapatılarak, Adı Geçen Rektörlüğe
Bağlı Olarak Fen Fakültesi ile Edebiyat Fakültesi Kurulması Hakkında Karar
ATAMA KARARLARI
—
Devlet, Adalet, Dışişleri, Maliye, Bayındırlık ve İskan, Ulaştırma, Sanayi ve Ticaret ile Enerji ve Tabii Kaynaklar Bakanlıklarına Ait
Atama Kararları
YÖNETMELİKLER
2010/95
—
Yurtdışında Sürekli Görevlendirilecek Personel Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik
Türkiye İhracatçılar Meclisi ile İhracatçı Birliklerinin Kuruluş ve Görevleri Hakkında Yönetmelikte Değişiklik Yapılmasına Dair
Yönetmelik
— Yapım İşleri İhaleleri Uygulama Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
— Hizmet Alımı İhaleleri Uygulama Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
— Mal Alımı İhaleleri Uygulama Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
— Danışmanlık Hizmet Alımı İhaleleri Uygulama Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
— İstanbul Üniversitesi Biyoteknoloji ve Genetik Mühendisliği Uygulama ve Araştırma Merkezi Yönetmeliği
— Yıldız Teknik Üniversitesi Balkan ve Karadeniz Araştırmaları Uygulama ve Araştırma Merkezi Yönetmeliği
TEBLİĞLER
— Gemi Adamları İaşe Bedeli Tespit Kurulu Kararı
— Kamu İhale Genel Tebliğinde Değişiklik Yapılmasına Dair Tebliğ
YARGI BÖLÜMÜ
YARGITAY KARARI
— Yargıtay Başkanlar Kurulunun 4/2/2010 Tarihli ve 1 Sayılı Kararı
DANIŞTAY KARARI
— Danıştay İkinci Dairesine Ait Karar
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
2
Yabancı Süreli Yayınlar
ÖRGÜT VE ETKİNLİKLERDE SPESİFİK BİÇİM
MUHASEBE BİBLİYOGRAFYASI∗
Accounting For A Specific Type of
Organization or Activity Bibliography
Vaivio, J. 2006. The accounting of “The Meeting”: Examining calculability within
a “Fluid” local space. Accounting, Organizations and Society 31(8): 735-762.
Van Camp, M. R. 1957. Costing for aircraft manufacture. N.A.A. Bulletin
(October): 79-85.
Van der Merwe, A. and J. Thomson. 2007. The lowdown on lean accounting.
Strategic Finance (February): 26-33.
Van Duyne, L. R. 1940. Accounting control at a race track. N.A.C.A. Bulletin
(March 1): 801-832.
Vanneman, T. S. 1946. Cost accounting in the telephone business. N.A.C.A.
Bulletin (July 1): 1035-1045.
Van Tatenhove, J. M. 1969. Managing indirect costs in the aerospace industry.
Management Accounting (September): 36-42, 48.
Van Voorhis, R. H. 1953. Better pulpwood costs for a small operator. N.A.C.A.
Bulletin (July): 1449-1457.
Vatter, W. J. 1966. Accounting for leases. Journal of Accounting Research
(Autumn): 133-148. (JSTOR link).
Venman, J. H. 1935. Accounting for the manufacture of hatter's fur. N.A.C.A.
Bulletin (August 1): 1300-1323.
Vent, G. A., J. F. Cowling and S. Sevalstad. 1995. Cash flow comparability:
Accounting for long-term debt under SFAS 95. Accounting Horizons (December):
88-96.
∗
Kaynak: http://maaw.info/MAAWContents.htm
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
3
Vercio, A. 1993. What organization are you accounting for? Management
Accounting (December): 39-42. (Discussion of three organization structures:
product, function, and business process).
Virgil, R. L. Jr. 1963. The purpose of the buyer as a guide in accounting for
goodwill. N.A.A. Bulletin (April): 33-39.
Voegele, A. B. and C. H. Towns. 1939. Cost accounting for federal agencies.
N.A.C.A. Bulletin (September 15): 93-99.
Volkan, A. G. 1982. Accounting for unfunded pension costs. Management
Accounting (May): 30-34.
Wade, H. H. 1942. Accounting treatment of a bad-debt recovery. The Accounting
Review (April): 193-194. (JSTOR link).
Wade, H. H. 1963. Accounting for the investment credit. The Accounting Review
(October): 714-718. (JSTOR link).
Wadsworth, G. H. 1950. Standard costs for the barrel finishing process. N.A.C.A.
Bulletin (August): 1501-1508.
Wagner, M. F. 1929. Accounting for fixed capital expenditures. N.A.C.A. Bulletin
(February 15).
Wagner, W. D. 1944. Radio broadcasting station accounting. N.A.C.A. Bulletin
(July 15): 1163-1178.
Walden, R. E. 1942. Cost analysis for electric utilities. The Accounting Review
(July): 257-264. (JSTOR link).
Walker, C. W. 1972. Standard cost accounting for contractors. Management
Accounting (July): 29-41.
Walker, K. B. 1988. Coors: Brewing a better controllership. Management
Accounting (January): 23-27.
Walker, R. 1947. Synchronized budgeting in the business machine industry.
N.A.C.A. Bulletin (August 1): 1453-1470.
Walker, W. M. 1955. Cost control standards for a coal mine. N.A.C.A. Bulletin
(September): 50-62.
Walker, W. M. 1959. Equipment maintenance cost control in coal mining. N.A.A.
Bulletin (June): 5-13.
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
4
Wallace, A. 1973. Budgetary control in the canvas footwear industry. Management
Accounting (October): 17-20.
Wallace, G. R. and E. C. Christ. 1970. Modern accounting can help save the
railroads. Management Accounting (December): 15-18, 36.
Waller, T. C. 1976. Accounting for stock options. Management Accounting
(December): 29-31, 34.
Walsh, P. R. 1973. Typesetting with a time-sharing terminal. Management
Accounting (June): 42-44.
Walsh, R. N. 1957. Lot cost system for textile finishing. N.A.A. Bulletin (July):
1413-1422.
Walther, L. and S. Strickland. 2002. R&D accounting: A new millennium
approach. Management Accounting Quarterly (Summer): 1-6 . All of the articles in
this issue start on page 1.
Ware, G. A. 1926. Accounting in the news print industry. The Accounting Review
(March): 93-97. (JSTOR link).
Ware, G. A. 1927. Budgetary control and standard costs in the newsprint paper
industry. N.A.C.A. Bulletin (November): 267-268.
Wasserman, M. J. 1946. Costs and volume in the milk pasteurizing industry. The
Accounting Review (October): 425-429. (JSTOR link).
Waters. S. K. 1942. Oil refinery accounting. N.A.C.A. Bulletin (September 1): 3-26.
(Volume 24, issues 1).
Watson, J. W. 1941. Budgetary capital expenditures for an oil company. N.A.C.A.
Bulletin (October 15): 207-220.
Weaver, et al. 1982. Jeans Plus Packet: Accounting Application for a
Merchandising Business. McGraw Hill.
Weber, G. F. 1960. Price level accounting. The Accounting Review (October): 641649. (JSTOR link).
Webster, K. and C. G. Uffelman. 1957. Cost reporting in an advertising agency.
N.A.C.A. Bulletin (March): 899-905.
Webster, N. R. 1938. Pricing and costing graded product. N.A.C.A. Bulletin
(November 1): 290-294.
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
5
Wegener, H. A. 1952. Accounting system of the New Jersey turnpike. N.A.C.A.
Bulletin (July): 1315-1327.
Weissinger, C. 1933. Predetermined costs in the brewing industry. N.A.C.A.
Bulletin (August 1): 1655-1674.
Welke, W. R. 1988. Accounting for “negative salvage”. Journal of Accounting
Education 6(2): 325-329.
Wells, J. T. 1975. The accountant's role in the FBI. Management Accounting
(April): 24-26.
Westberg, L. A. 1957. Accounting applied to fleet administration. N.A.A. Bulletin
(August): 1547-1556.
Westbrook, L. C. Jr. 1975. Financing real estate investment trusts. Management
Accounting (May): 56-58.
Whisler, R. F. 1933. Factory payroll budget of the National Cash Register
Company. N.A.C.A. Bulletin (February 1): 853-861.
Whisnant, L. E. 1956. Direct costing for a steel fabricator. N.A.C.A. Bulletin (May):
1127-1131.
White, A. F. 1939. Cost finding in transportation. N.A.C.A. Bulletin (April 15):
1031-1040.
White, B. C. 1951. Stores accounting in the Veterans Administration. N.A.C.A.
Bulletin (December): 434-453.
White, G. B. 2005. How to report a company's sustainability activities.
Management Accounting Quarterly (Fall): 36-43.
White, H. 1952. Cost practices of twenty grain processors. N.A.C.A. Bulletin
(April): 969-982.
White, H. H. 1952. Cost system for a vending machine route. N.A.C.A. Bulletin
(February): 735-743.
White, J. K. 1950. Scheduling production and recording contract costs in the
installation of cotton gin buildings. N.A.C.A. Bulletin (February): 755-766.
White, K. B. 1958. Accounting for residential land development costs. N.A.A.
Bulletin (March): 53-62.
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
6
White, L. R. 2005. Strategic, cost, and performance management in the Coast
Guard and federal environment. Cost Management (May/June): 7-15.
White, R. D. 1922. Salmon canning costs. National Association of Cost
Accountants Official Publications (August 1): 3-8.
Whiting, G., C. F. Rittenhouse and W. J. Goggin. 1926. Uniform accounting in a
trade association. The Accounting Review (March): 74-84. (JSTOR link).
Whitman, W. T. 1953. Liquidation of partnerships in installments. The Accounting
Review (October): 576-577. (JSTOR link).
Whitney, W. H. 1939. Accounting for investments in life insurance. The
Accounting Review (December): 381-391. (JSTOR link).
Whitney, W. H. 1959. Insurance reserves in the accounts of non-insurance
companies. The Accounting Review (January): 37-45. (JSTOR link).
Wibblesman, C. J. 1936. Accounting for control of finished goods. N.A.C.A.
Bulletin (September 15): 77-89.
Wieland, W. H. 1960. Bank accounting - Its problems and progress. N.A.A. Bulletin
(May): 5-18.
Wildt, E. H. 1924. Cost accounting in a metal stamping plant. National Association
of Cost Accountants Official Publications (June 16): 3-19 .
Williams, C. B. 1921. A method of accounting for scrap. National Association of
Cost Accountants Official Publications (May): 3-8.
Williams, C. B. 1923. A method of costing partially completed orders. National
Association of Cost Accountants Official Publications (October 15): 3-10 .
Williams, G. and T. J. Phillips Jr. 1994. Cleaning up our act: Accounting for
environmental liabilities. Management Accounting (February): 30-33.
Williams, H. O. 1954. A hosiery mill compiles "direct" & "full" costs. N.A.C.A.
Bulletin (October): 251-259.
Williams, K. and J. Hart. 1994. Charles B. Wang: Accounting software leader.
Management Accounting (June): 31-35.
Williams, P. F. 2002. Accounting and the moral order: Justice, accounting, and
legitimate moral authority. Accounting and the Public Interest (2): 1-21.
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
7
Williams, P. F. 2006. Accounting for economic reality: Whose reality, which
justice? Accounting and the Public Interest (6): 37-44.
Williams, R. B. 1997. Accounting for Steam and Cotton: Two Eighteenth Century
Case Studies (New Works in Accounting History). Garland Publishing Company.
Willmert, W. R. 1960. Repaired or rebuilt - It has to be accounted for. N.A.A.
Bulletin (January): 11-20.
Wilson, A. C. and G. R. Smith. 1997. Proposed accounting for derivatives: Does it
address the concerns of current accounting? Accounting Horizons (September): 6978.
Wilson, G. 1924. A basis for cost accounting in banks. National Association of
Cost Accountants Official Publications (July 15): 3-10.
Wilson, J. A. 1939. Hotel accounting. N.A.C.A. Bulletin (July 15): 1424-1450.
Wilson, T. M. and D. R. Stone. 1980. Project management for an architectural firm.
Management Accounting (October): 25-28, 45-46.
Wilson, R. M. S. 1986. Accounting for marketing assets. European Journal of
Marketing 20(1): 51-74.
Winkworth, J. W. 1976. Profit analysis in the ready-mixed concrete industry.
Management Accounting (March): 34-36.
Wise, B. G. 1948. Determining costs by customers in a multi-metal jobbing
foundry. N.A.C.A. Bulletin (March 15): 865-867.
Wolk, H. I. 1968. Accounting for leases: A further examination of the issues.
Journal of Accounting Research (Spring): 153-157. (JSTOR link).
Wolson, H. S. 1936. The application and uses of standard costs in the shoe
industry. N.A.C.A. Bulletin (November 1): 255-283.
Wonson, H. S. 1935. A financial budget for a shoe manufacturing company.
N.A.C.A. Bulletin (June 1): 1087-1114.
Wonson, H. S. 1941. The use of predetermined costs in pricing in the shoe industry.
N.A.C.A. Bulletin (September 1): 28-40.
Wood, J. P. and E. P. Dolliver. 1975. Silver spoons. Management Accounting
(July): 18-19.
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
8
Woodbridge, J. S. 1930. Accounting in the aircraft industry. N.A.C.A. Bulletin (July
1): 1435-1446.
Woodbridge, J. S. 1959. The inventory concept of accounting as expressed by
electronic data-processing machines and applied to international air transportation.
N.A.A. Bulletin (October): 5-12. (International airline revenue accounting).
Woods, J. H. 1965. Recording obsolescence: A note. Journal of Accounting
Research (Autumn): 261-263. (JSTOR link).
Woods, K. B. 1922. Cost accounting in the manufacture of iron and steel sheets.
National Association of Cost Accountants Official Publications (November 1): 3-18
.
Woods, L. M. 1958. The oil venture - An exercise in accounting. The Accounting
Review (October): 632-636. (JSTOR link).
Woolsey, S. M. 1963. Accounting for "investment credit". The Accounting Review
(October): 709-713. (JSTOR link).
Woosley, H. A. 1949. Controlling job costs in a machine shop. N.A.C.A. Bulletin
(August 15): 1425-1431.
Worrell, R. H. 1967. A self-insurer's accounting procedure. Management
Accounting (March): 48-50.
Wright, J. M. and G. T. Mazurkiewicz. 1988. Accounting for contract revenue:
Builders' burden. Management Accounting (January): 49-52.
Wrinn, J. J. 1935. Rubber footwear cost accounting. N.A.C.A. Bulletin (July 1):
1191-1203.
Wucinich, W. 1991. Profit is the name of the game. Management Accounting
(February): 58-59. (Related to professional sports).
Wyatt, A. R. 1991. The SEC says: Mark to market. Accounting Horizons (March):
80-84.
Wygal, D. E. and D. E. Stout. 1987. Investment income reporting in the property
and casualty insurance industry: A critical assessment. Accounting Horizons
(December): 51-62.
Xu, Y. and X. Xu. 2008. Social actors, cultural capital, and the state: The
standardization of bank accounting classification and terminology in early
twentieth-century China. Accounting, Organizations and Society 33(1): 73-102.
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
9
Yeager, B. R. 1951. Accounting for geophysical exploration. N.A.C.A. Bulletin
(November): 334-342.
Yeargan, P. B. 1961. Product cost reports for milk processors. N.A.A. Bulletin
(August): 47-52.
Yeatts, W. F. 1955. Ingredient costs of paperboard for folding cartons. N.A.C.A.
Bulletin (December): 509-515.
Young, D. W. 1976. Accounting for the cost of interest: Implications for the timber
industry. The Accounting Review (October): 788-799. (JSTOR link).
Young, J. C. and S. C. Kattelus. 1995. Accounting for the “invisible” nonprofit
sector: Five mini-cases. Journal of Accounting Education 13(3): 319-342.
Young, M. C. 1954. A story of demurrage cost control. N.A.C.A. Bulletin
(November): 387-395.
Young, M. S. 1956. Control of a major construction project. N.A.C.A. Bulletin
(March): 841-849.
Young, R. M. 1991. Accounting for remote locations. Management Accounting
(November): 58-60.
Young, S. M., J. J. Gong and W. A. Van der Stede. 2008. The business of making
movies. Strategic Finance (February): 26-32.
Young, W. M. Jr. 1961. Toward variable-base fixed asset accounting. N.A.A.
Bulletin (April): 23-30.
Youngs, F. A. 1954. How we account for motorized equipment expense. N.A.C.A.
Bulletin (January): 627-633.
Yung, A. P. 1948. A procedure for handling the retail receivables of an oil
company. N.A.C.A. Bulletin (June 15): 1273-1288.
Zajac, E. J. and J. D. Westphal. 1995. Accounting for the explanations of CEO
compensation: Substance and symbolism. Administrative Science Quarterly 40(2):
283-308. (JSTOR link).
Zarini, C. A. 1946. Airline accounting. N.A.C.A. Bulletin (February 1): 507-514.
Zeigler, N. B. 1938. Accounts receivable records and methods. N.A.C.A. Bulletin
(January 15): 581-594.
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
10
Zerbo, J. D. 1937. Recording the costs of truck transportation. N.A.C.A. Bulletin
(June 1): 1107-1120.
Zieha, E. L. 1954. Characteristic problems of hospital accounting. N.A.C.A.
Bulletin (April): 1025-1032.
Zimmer, I. 1986. Accounting for interest by real estate developers. Journal of
Accounting and Economics (March): 37-51.
Zraick, L. E. 1946. Air transportation accounting. The Accounting Review
(April): 166-172. (JSTOR link).
Zraick, L. E. 1947. Packing house accounting. The Accounting Review (July): 299303. (JSTOR link).
Zraick, L. E. 1953. Nonferrous metals product cost development. N.A.C.A. Bulletin
(July): 1412-1428.
Zucca, L. J. and D. P. Kirch. 1996. A gap in GAAP: Accounting for midrange
stock distributions. Accounting Horizons (June): 100-112.
Zweckbronner, S. 1940. Several phases of budgeting for an office appliance
manufacturer. N.A.C.A. Bulletin (February 15): 727-745.
İ
İ
S
M
M
M
O
B
g
y
e
E
r
ş
m
M
e
r
k
e
z
İS
SM
MM
MM
MO
O B
Biiilllg
giiiy
ye
e E
Er
riiiş
şiiim
m M
Me
er
rk
ke
ez
ziii
11

Benzer belgeler