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Adequacy of retirement income after pension reforms in Central, Eastern, and Southern Europe [[electronic resource] /] / [Robert Holzmann and Ufuk Guven]
| Adequacy of retirement income after pension reforms in Central, Eastern, and Southern Europe [[electronic resource] /] / [Robert Holzmann and Ufuk Guven] |
| Autore | Holzmann Robert |
| Pubbl/distr/stampa | Washington, DC, : World Bank |
| Descrizione fisica | 1 online resource (332 p.) |
| Disciplina | 331.25/2094 |
| Altri autori (Persone) | GuvenUfuk <1972-> |
| Collana | Directions in development. Finance |
| Soggetto topico |
Retirement income - Government policy - Europe, Eastern
Retirement income - Government policy - Europe, Central Pensions - Government policy - Europe, Eastern Pensions - Government policy - Europe, Central |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-282-04087-1
9786612040870 0-8213-7780-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Preface; Acknowledgments; Abbreviations; Chapter 1 Introduction, Summary, and Policy Conclusions; Figures; Tables; Box; Chapter 2 Bulgaria; Chapter 3 Croatia; Chapter 4 The Czech Republic; Chapter 5 Hungary; Chapter 6 Poland; Chapter 7 Romania; Chapter 8 The Slovak Republic; Chapter 9 Slovenia; Index |
| Record Nr. | UNINA-9910454073703321 |
Holzmann Robert
|
||
| Washington, DC, : World Bank | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adequacy of retirement income after pension reforms in Central, Eastern, and Southern Europe / / [Robert Holzmann and Ufuk Guven]
| Adequacy of retirement income after pension reforms in Central, Eastern, and Southern Europe / / [Robert Holzmann and Ufuk Guven] |
| Autore | Holzmann Robert |
| Pubbl/distr/stampa | Washington, DC : , : World Bank |
| Descrizione fisica | xix, 307 pages : illustrations ; ; 23 cm |
| Disciplina | 331.25/2094 |
| Altri autori (Persone) | GuvenUfuk <1972-> |
| Collana | Directions in development. Finance |
| Soggetto topico |
Retirement income - Government policy - Europe, Eastern
Retirement income - Government policy - Europe, Central Pensions - Government policy - Europe, Eastern Pensions - Government policy - Europe, Central |
| ISBN |
1-282-04087-1
9786612040870 0-8213-7780-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Preface; Acknowledgments; Abbreviations; Chapter 1 Introduction, Summary, and Policy Conclusions; Figures; Tables; Box; Chapter 2 Bulgaria; Chapter 3 Croatia; Chapter 4 The Czech Republic; Chapter 5 Hungary; Chapter 6 Poland; Chapter 7 Romania; Chapter 8 The Slovak Republic; Chapter 9 Slovenia; Index |
| Record Nr. | UNINA-9910777708003321 |
|
Holzmann Robert
|
||
| Washington, DC : , : World Bank | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adequacy of retirement income after pension reforms in Central, Eastern, and Southern Europe / / [Robert Holzmann and Ufuk Guven]
| Adequacy of retirement income after pension reforms in Central, Eastern, and Southern Europe / / [Robert Holzmann and Ufuk Guven] |
| Autore | Holzmann Robert |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, DC, : World Bank |
| Descrizione fisica | xix, 307 pages : illustrations ; ; 23 cm |
| Disciplina | 331.25/2094 |
| Altri autori (Persone) | GuvenUfuk <1972-> |
| Collana | Directions in development. Finance |
| Soggetto topico |
Retirement income - Government policy - Europe, Eastern
Retirement income - Government policy - Europe, Central Pensions - Government policy - Europe, Eastern Pensions - Government policy - Europe, Central |
| ISBN |
1-282-04087-1
9786612040870 0-8213-7780-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Preface; Acknowledgments; Abbreviations; Chapter 1 Introduction, Summary, and Policy Conclusions; Figures; Tables; Box; Chapter 2 Bulgaria; Chapter 3 Croatia; Chapter 4 The Czech Republic; Chapter 5 Hungary; Chapter 6 Poland; Chapter 7 Romania; Chapter 8 The Slovak Republic; Chapter 9 Slovenia; Index |
| Record Nr. | UNINA-9910814691903321 |
|
Holzmann Robert
|
||
| Washington, DC, : World Bank | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Betrug und Korruption im Experiment : Ansätze für ein evidenzbasiertes Compliance-Management / / von Robert Holzmann
| Betrug und Korruption im Experiment : Ansätze für ein evidenzbasiertes Compliance-Management / / von Robert Holzmann |
| Autore | Holzmann Robert |
| Edizione | [1st ed. 2016.] |
| Pubbl/distr/stampa | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016 |
| Descrizione fisica | 1 online resource (392 p.) |
| Disciplina | 650 |
| Collana | Unternehmensführung & Controlling |
| Soggetto topico |
Corporate governance
Leadership Economic theory Corporate Governance Business Strategy/Leadership Economic Theory/Quantitative Economics/Mathematical Methods |
| ISBN | 3-658-12260-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Theoretische Erkenntnisse zum moralischen Verhalten -- Evidenzbasiertes Management als methodisches Rahmenkonzept -- Einfluss experimenteller Bedingungen auf Korruption und Betrug. |
| Record Nr. | UNINA-9910484245503321 |
|
Holzmann Robert
|
||
| Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Nonfinancial Defined Contribution Pension Schemes in a Changing Pension World [[electronic resource] ] : Gender, Politics, and Financial Stability
| Nonfinancial Defined Contribution Pension Schemes in a Changing Pension World [[electronic resource] ] : Gender, Politics, and Financial Stability |
| Autore | Holzmann Robert |
| Pubbl/distr/stampa | Washington, : World Bank Publications, 2012 |
| Descrizione fisica | 1 online resource (535 p.) |
| Disciplina |
331.25/2
331.252 |
| Altri autori (Persone) |
PalmerEdward
RobalinoDavid |
| Soggetto topico |
Defined contribution pension plans
Pensions |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-85411-2
0-8213-9479-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Preface; Acknowledgments; Abbreviations; III. The Gender Dimension of Pension Reform with NDC; 10. Gender in the (Nonfinancial) Defined Contribution World: Issues and Options; Tables; 10.1 Gender-related characteristics of NDC plans; 10.2 Simulated effect of joint annuities and unisex tables in Chile; Figures; 10.1 Real annual payouts over lifetime: Using the imputed interest rate and indexation method to determine the time stream of real benefits for a given retirement accumulation; COMMENT: Ann-Charlotte Ståhlberg
11. To Share or Not to Share: That Is the Question 11.1 Global gender gap in labor force participation, 2009; 11.2 The effect of sharing pensions between individuals i and j; 11.1 Illustration of annuity payments with a joint annuity; 11.3 Comparison of male and female income, 1995-2007; 11.4 Ratio of female-to-male pension and income for couples when the oldest person is 70 years of age, 1995-2007; 11.5 Age distribution of men and women in a couple when the oldest partner is 70 years, 1995-2007; 11.6 Effect of divorce on pension income, 1997-2007 11.7 Number of spouses who outlive their partners each year in Sweden, 1996-200711.8 Men's change in pension plus income and change in utility when sharing is imposed, 1995-2007; 11.9 Women's change in pension plus income and change in utility when sharing is imposed, 1995-2007; 11.10 Tax revenues lost per person because of the decrease in men's taxable pension income to a lower tax bracket under sharing, 1995-2007; 11.11 Notional capital for 1,600 Swedish spouses, both born in 1941 and retired at age 65 in 2006 11.12 Distribution of notional pension capital for Swedish spouses, born in 1941 and retired at age 65 in 200611.2 Joint annuities for Swedish couples: Case 1; 11.3 Joint annuities for Swedish couples: Case 2; COMMENTS: Elsa Fornero; Ann-Charlotte Ståhlberg; 12. Pension Entitlements of Women with Children: The Role of Credits within Pension Systems in OECD and EU Countries; 12.1 OECD average pensionable ages by gender, 1950-2050; 12.1 Pension schemes in countries without explicit child-care credits for full-time workers 12.2 Objectives of implicit and explicit credits related to children in selected European countries 12.2 Change in the gross pension replacement rates relative to full career, according to length of break, OECD average; 12.3 Change in the net pension replacement rates relative to full career, according to length of break, OECD average; 12.4 Change in gross pension replacement rates for those with child-care breaks compared to full career, OECD average; 12.5 Gross pension replacement rates for interrupted career compared to full career 12.6 Gross pension replacement rates relative to full career if credits exist or are removed |
| Record Nr. | UNINA-9910461979003321 |
|
Holzmann Robert
|
||
| Washington, : World Bank Publications, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Nonfinancial defined contribution pension schemes in a changing pension world [[electronic resource] ] : gender, politics, and financial stability
| Nonfinancial defined contribution pension schemes in a changing pension world [[electronic resource] ] : gender, politics, and financial stability |
| Autore | Holzmann Robert |
| Pubbl/distr/stampa | Washington, : World Bank Publications, 2012 |
| Descrizione fisica | 1 online resource (535 p.) |
| Disciplina |
331.25/2
331.252 |
| Altri autori (Persone) |
PalmerEdward
RobalinoDavid |
| Soggetto topico |
Defined contribution pension plans
Pensions |
| ISBN |
1-283-85411-2
0-8213-9479-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Preface; Acknowledgments; Abbreviations; III. The Gender Dimension of Pension Reform with NDC; 10. Gender in the (Nonfinancial) Defined Contribution World: Issues and Options; Tables; 10.1 Gender-related characteristics of NDC plans; 10.2 Simulated effect of joint annuities and unisex tables in Chile; Figures; 10.1 Real annual payouts over lifetime: Using the imputed interest rate and indexation method to determine the time stream of real benefits for a given retirement accumulation; COMMENT: Ann-Charlotte Ståhlberg
11. To Share or Not to Share: That Is the Question 11.1 Global gender gap in labor force participation, 2009; 11.2 The effect of sharing pensions between individuals i and j; 11.1 Illustration of annuity payments with a joint annuity; 11.3 Comparison of male and female income, 1995-2007; 11.4 Ratio of female-to-male pension and income for couples when the oldest person is 70 years of age, 1995-2007; 11.5 Age distribution of men and women in a couple when the oldest partner is 70 years, 1995-2007; 11.6 Effect of divorce on pension income, 1997-2007 11.7 Number of spouses who outlive their partners each year in Sweden, 1996-200711.8 Men's change in pension plus income and change in utility when sharing is imposed, 1995-2007; 11.9 Women's change in pension plus income and change in utility when sharing is imposed, 1995-2007; 11.10 Tax revenues lost per person because of the decrease in men's taxable pension income to a lower tax bracket under sharing, 1995-2007; 11.11 Notional capital for 1,600 Swedish spouses, both born in 1941 and retired at age 65 in 2006 11.12 Distribution of notional pension capital for Swedish spouses, born in 1941 and retired at age 65 in 200611.2 Joint annuities for Swedish couples: Case 1; 11.3 Joint annuities for Swedish couples: Case 2; COMMENTS: Elsa Fornero; Ann-Charlotte Ståhlberg; 12. Pension Entitlements of Women with Children: The Role of Credits within Pension Systems in OECD and EU Countries; 12.1 OECD average pensionable ages by gender, 1950-2050; 12.1 Pension schemes in countries without explicit child-care credits for full-time workers 12.2 Objectives of implicit and explicit credits related to children in selected European countries 12.2 Change in the gross pension replacement rates relative to full career, according to length of break, OECD average; 12.3 Change in the net pension replacement rates relative to full career, according to length of break, OECD average; 12.4 Change in gross pension replacement rates for those with child-care breaks compared to full career, OECD average; 12.5 Gross pension replacement rates for interrupted career compared to full career 12.6 Gross pension replacement rates relative to full career if credits exist or are removed |
| Record Nr. | UNINA-9910786340903321 |
|
Holzmann Robert
|
||
| Washington, : World Bank Publications, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Nonfinancial defined contribution pension schemes in a changing pension world [[electronic resource] ] : gender, politics, and financial stability
| Nonfinancial defined contribution pension schemes in a changing pension world [[electronic resource] ] : gender, politics, and financial stability |
| Autore | Holzmann Robert |
| Pubbl/distr/stampa | Washington, : World Bank Publications, 2012 |
| Descrizione fisica | 1 online resource (535 p.) |
| Disciplina |
331.25/2
331.252 |
| Altri autori (Persone) |
PalmerEdward
RobalinoDavid |
| Soggetto topico |
Defined contribution pension plans
Pensions |
| ISBN |
1-283-85411-2
0-8213-9479-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Preface; Acknowledgments; Abbreviations; III. The Gender Dimension of Pension Reform with NDC; 10. Gender in the (Nonfinancial) Defined Contribution World: Issues and Options; Tables; 10.1 Gender-related characteristics of NDC plans; 10.2 Simulated effect of joint annuities and unisex tables in Chile; Figures; 10.1 Real annual payouts over lifetime: Using the imputed interest rate and indexation method to determine the time stream of real benefits for a given retirement accumulation; COMMENT: Ann-Charlotte Ståhlberg
11. To Share or Not to Share: That Is the Question 11.1 Global gender gap in labor force participation, 2009; 11.2 The effect of sharing pensions between individuals i and j; 11.1 Illustration of annuity payments with a joint annuity; 11.3 Comparison of male and female income, 1995-2007; 11.4 Ratio of female-to-male pension and income for couples when the oldest person is 70 years of age, 1995-2007; 11.5 Age distribution of men and women in a couple when the oldest partner is 70 years, 1995-2007; 11.6 Effect of divorce on pension income, 1997-2007 11.7 Number of spouses who outlive their partners each year in Sweden, 1996-200711.8 Men's change in pension plus income and change in utility when sharing is imposed, 1995-2007; 11.9 Women's change in pension plus income and change in utility when sharing is imposed, 1995-2007; 11.10 Tax revenues lost per person because of the decrease in men's taxable pension income to a lower tax bracket under sharing, 1995-2007; 11.11 Notional capital for 1,600 Swedish spouses, both born in 1941 and retired at age 65 in 2006 11.12 Distribution of notional pension capital for Swedish spouses, born in 1941 and retired at age 65 in 200611.2 Joint annuities for Swedish couples: Case 1; 11.3 Joint annuities for Swedish couples: Case 2; COMMENTS: Elsa Fornero; Ann-Charlotte Ståhlberg; 12. Pension Entitlements of Women with Children: The Role of Credits within Pension Systems in OECD and EU Countries; 12.1 OECD average pensionable ages by gender, 1950-2050; 12.1 Pension schemes in countries without explicit child-care credits for full-time workers 12.2 Objectives of implicit and explicit credits related to children in selected European countries 12.2 Change in the gross pension replacement rates relative to full career, according to length of break, OECD average; 12.3 Change in the net pension replacement rates relative to full career, according to length of break, OECD average; 12.4 Change in gross pension replacement rates for those with child-care breaks compared to full career, OECD average; 12.5 Gross pension replacement rates for interrupted career compared to full career 12.6 Gross pension replacement rates relative to full career if credits exist or are removed |
| Record Nr. | UNINA-9910824006203321 |
|
Holzmann Robert
|
||
| Washington, : World Bank Publications, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Old-age income support in the 21st century [[electronic resource] ] : an international perspective on pension systems and reform / / Robert Holzman, Richard Hinz
| Old-age income support in the 21st century [[electronic resource] ] : an international perspective on pension systems and reform / / Robert Holzman, Richard Hinz |
| Autore | Holzmann Robert |
| Pubbl/distr/stampa | Washington, DC, : World Bank, 2005 |
| Descrizione fisica | 1 online resource (246 p.) |
| Disciplina | 331.25/2 |
| Altri autori (Persone) | HinzRichard P |
| Soggetto topico |
Old age pensions - Government policy
Aging - Economic aspects - Government policy Income maintenance programs Social security |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-14946-9
9786610149469 0-8213-6168-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910450328003321 |
|
Holzmann Robert
|
||
| Washington, DC, : World Bank, 2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Old-age income support in the 21st century : : an international perspective on pension systems and reform / / Robert Holzmann, Richard Hinz ; together with Hermann von Gersdorff ... [and others]
| Old-age income support in the 21st century : : an international perspective on pension systems and reform / / Robert Holzmann, Richard Hinz ; together with Hermann von Gersdorff ... [and others] |
| Autore | Holzmann Robert |
| Pubbl/distr/stampa | Washington, DC : , : World Bank, , [2005] |
| Descrizione fisica | ix, 232 pages : illustrations ; ; 23 cm |
| Disciplina | 331.25/2 |
| Altri autori (Persone) | HinzRichard P |
| Soggetto topico |
Old age pensions - Government policy
Aging - Economic aspects - Government policy Income maintenance programs Social security |
| ISBN |
1-280-14946-9
9786610149469 0-8213-6168-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910783593503321 |
|
Holzmann Robert
|
||
| Washington, DC : , : World Bank, , [2005] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Old-age income support in the 21st century : an international perspective on pension systems and reform / / Robert Holzman, Richard Hinz
| Old-age income support in the 21st century : an international perspective on pension systems and reform / / Robert Holzman, Richard Hinz |
| Autore | Holzmann Robert |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, DC, : World Bank, 2005 |
| Descrizione fisica | ix, 232 pages : illustrations ; ; 23 cm |
| Disciplina | 331.25/2 |
| Altri autori (Persone) | HinzRichard P |
| Soggetto topico |
Old age pensions - Government policy
Aging - Economic aspects - Government policy Income maintenance programs Social security |
| ISBN |
1-280-14946-9
9786610149469 0-8213-6168-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Contents -- Preface -- Acronyms and Abbreviations -- Introduction and Executive Summary -- A Framework for Pension Reform -- Design and Implementation Issues -- Structure of the Report -- PART 1. CONCEPTUAL UNDERPINNINGS -- 1 The Need for Reform -- Fiscal Pressure: Short-Term Urgencies and Long-Term Needs -- Delivering on Promises -- Aligning Systems with Socioeconomic Changes -- Challenges and Opportunities of Globalization -- The Contours of Promising Reform Directions -- 2 Conceptual Foundations of the World Bank's Perspective -- The Social Risk Management Framework -- Rationale for Public Intervention -- The Multipillar Approach: Diversification and Efficiency -- The (Net) Benefits of Funding -- A Benchmark, Not a Blueprint -- 3 Goals and Criteria That Define the World Bank's Perspective -- Primary Goals: Adequate, Affordable, Sustainable, and Robust Pensions -- Secondary Goal: Contribution to Economic Development -- Reform Criteria -- 4 World Bank Lending to Support Pension Reform -- Scope of the World Bank's Pension Lending -- Diversity of Pension Reforms -- PART 2. DESIGN AND IMPLEMENTATION ISSUES -- 5 General and Country-Specific Options for the Reform of Pension Systems -- General Options for Reform -- Country-Specific Options for Reform: Policy Progression and Path Dependency -- Conclusions -- 6 Key Reform Issues: Firm Positions and Open Questions -- Pillar Design, Poverty Relief, and Redistribution -- Financial Sustainability Issues -- Management of Public Pension Funds -- Administrative and Implementation Issues -- Readiness and Regulatory and Supervisory Financial Market Issues -- Political Economy and Organization of Pension Reforms -- Examples of Reform Dilemmas and Questions -- 7 Regional Experiences: Developments and First Evaluation of Reform -- Latin America and the Caribbean.
Central and Eastern Europe and Central Asia -- South Asia -- Sub-Saharan Africa -- Middle East and North Africa -- East Asia -- 8 Final Remarks -- Appendix: Tables on Old-Age Income Poverty -- Endnotes -- Glossary -- References -- Contributors -- FIGURES -- 4.1 Timing of World Bank Loans to Multipillar Schemes, by Number of Loans -- 4.2 Timing of World Bank Loans to Multipillar Schemes, by Amount of Loans -- 6.1 Parallel and Integrated Civil Service Pensions, by Region -- 6.2 Distribution and Importance of Public Pension Funds, by Region -- 6.3 Combined Collection and Clearinghouse -- 6.4 Decentralized Funded Pillar in Chile and Hungary -- TABLES -- 1 Multipillar Pension Taxonomy -- 4.1 World Bank Lending with Pension Components, Fiscal 1984-2004 -- 4.2 Regional Distribution of World Bank Lending Activities, 1984-2004 -- 4.3 World Bank Pension-Related Lending Classified by Pillar Support, 1984-2004 -- 4.4 Proportion of Pension-Related Lending for Second-Pillar Implementation, 1984-2004 -- 4.5 World Bank Lending for Reforms with a Dominant Second Pillar, 1984-2004 -- 5.1 Multipillar Pension Taxonomy -- 5.2 Stylized Reform Choices for Countries: Matching Reform Needs with Constraints and Opportunities -- 7.1 Principal Features of Structural Reforms to Social Security Systems (Old-Age Disability and Death) in Latin America, 1980s and 1990s -- 7.2 Principal Features of Structural Reforms to Social Security Systems (Old-Age Disability and Death) in Latin America, 1990s and 2000s -- 7.3 Characteristics of Pension Reforms Moving to a Multipillar System in Transition Economies in Europe and Central Asia, as of April 2004 -- A.1 Poverty Gap in Select African Countries, by Type of Household, Various Years -- A.2 Inventory of Noncontributory Pension Programs in Developing Countries. A.3 Money as a Percentage of GDP Required to Eliminate the Poverty Gap in Select African Countries, by Type of Household, Various Years -- A.4 Cost of Social Pensions (0.70 Percent of the Poverty Threshold) as a Percentage of GDP in Select African Countries, Various Years. |
| Record Nr. | UNINA-9910821227403321 |
|
Holzmann Robert
|
||
| Washington, DC, : World Bank, 2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
