Результаты поиска

Лучшие результаты

1. Stephen Schwarz, Daniel J. Lathrope. Corporate and Partnership Taxation (Black Letter Outlines). – М.: , 2005. – 687 с.
   

Дополнительные результаты

1. Grazia Ietto-Gillies. Transnational Corporations and International Production: Concepts, Theories and Effects, Second Edition. – М.: , 2012. – 288 с.
   
2. Taxation and the Financial Crisis. – М.: , 2012. – 336 с.
   
3. Corporate Power and Globalization in US Foreign Policy (Routledge Studies in US Foreign Policy). – М.: , 2012. – 232 с.
   
4. Greg LeRoy. The Great American Jobs Scam: Corporate Tax Dodging and the Myth of Job Creation. – М.: , 2012. – 468 с.
   
5. Terry O'Reilly and Mike Tennant. The Age Of Persuasion: How Marketing Ate Our Culture. – М.: , 2012. – 496 с.
   
6. Patrick R. Delaney, O. Ray Whittington. Accounting and Reporting Taxation, Managerial, Governmental, and Not-For-Profit Organizations (Wiley CPA Examination Review 2003). – М.: , 0. – 0 с.
   
7. Thomas G. Manolakas. Partnerships and LLCs: Tax Practice and Analysis. – М.: , 0. – 0 с.
   
8. Adam S. Feuerstein. Corporate Taxation: Problems, Solutions and Explanations. – М.: , 0. – 0 с.
   
9. International Business Publications USA. Germany Tax Guide. – М.: , 0. – 0 с.
   
10. John H. Bowman. Taxation of Business Property: Is Uniformity Still a Valid Norm? (Praeger's National Tax Association). – М.: Praeger Publishers, 1995. – 224 с.
    
11. Gary Maydew, Gary L. Maydew. Small Business Taxation: Planning and Practice. – М.: , 0. – 0 с.
    
12. Rene Offermann. The Entrepreneurship Concept in a European Comparative Tax Law Perspective (Eucotax Series on European Taxation, 5.). – М.: , 0. – 0 с.
    
13. William G. Gale, James R. Hines, Joel Slemrod, eds Joel Slemrod. Rethinking Estate and Gift Taxation. – М.: , 0. – 0 с.
    
14. China Tax Guide. – М.: International Business Publications, USA, 2003. – 458 с.
    
15. Richard L. Doernberg, Luc Hinnekens, International Fiscal Association. Electronic Commerce and International Taxation. – М.: , 0. – 0 с.
    
16. Garrett Sutton. Start Your Own Corporation: Why the Rich Own Their Own Companies and Everyone Else Works for Them (Rich Dad Advisors). – М.: , 2012. – 220 с.
    
17. Mark J. Roe, Margaret M. Blair. Employees and Corporate Governance. – М.: , 0. – 0 с.
    
18. Jedrzej George Frynas, Scott Pegg. Transnational Corporations and Human Rights. – М.: , 0. – 0 с.
    
19. M. David Ermann, Richard J. Lundman. Corporate and Governmental Deviance: Problems of Organizational Behavior in Contemporary Society. – М.: , 0. – 0 с.
    
20. Philippe Rosinski. Coaching Across Cultures: New Tools for Leveraging National, Corporate, and Professional Differences. – М.: Nicholas Brealey Publishing, 2003. – 296 с.
    
21. Jane Arsenault. Forging Nonprofit Alliances : A Comprehensive Guide to Enhancing Your Mission Through Joint Ventures & Partnerships, Management Service Organizations, ... Bass Nonprofit and Public Management Series.). – М.: , 0. – 0 с.
    
22. Emergency Response Planning: For Corporate and Municipal Managers. – М.: , 0. – 0 с.
    
23. Peter H. J. Essers, Paul A. Flutsch, Manon A. Ultee. Environmental Policy and Direct Taxation in Europe. – М.: , 0. – 0 с.
    
24. David J. Saari. Global Corporations and Sovereign Nations : Collision or Cooperation?. – М.: , 0. – 0 с.
    
25. Samuel C. Thompson. U.S. Taxation of International Transactions (American Casebook Series). – М.: , 0. – 0 с.
    
26. John De LA Mothe, Albert N. Link. Networks, Alliances and Partnerships in the Innovation Process (Economics of Science, Technology, and Innovation, 28). – М.: , 0. – 0 с.
    
27. Jerome R. Hellerstein. State and Local Taxation (American Casebook). – М.: , 2005. – 0 с.
    
28. Sanjay Gupta. State and Local Taxation: Principles and Planning. – М.: , 2003. – 0 с.
    
29. Human Rights and the Moral Responsibilities of Corporate and Public Sector Organisations (Issues in Business Ethics). – М.: , 2004. – 0 с.
    
30. Business Tax Stories 2005. – М.: , 2005. – 321 с.
    
31. The Governance of Close Corporations and Partnerships: US and European Perspectives. – М.: , 2004. – 350 с.
    
32. Grant W. Newton. Bankruptcy and Insolvency Taxation. – М.: , 2005. – 876 с.
    
33. Kirk J. Stark. Corporate and Partnership Income Tax Code and Regulations, Selected Sections, 2004-2005 Edition. – М.: , 2004. – 762 с.
    
34. Shirley A. Dennis-Escoffier. Taxation for Decision Makers 2006 (3rd Edition). – М.: , 2005. – 576 с.
    
35. Paul R. McDaniel, Hugh J. Ault, James R. Repetti. Introduction to United States International Taxation. – М.: Aspen Publishers, 2005. – 232 с.
    
36. Dale D. Murphy. The Structure of Regulatory Competition: Corporations and Public Policies in a Global Economy (International Economic Law Series). – М.: , 2007. – 336 с.
    
37. Stephen D. Cohen. Multinational Corporations and Foreign Direct Investment: Avoiding Simplicity, Embracing Complexity. – М.: Oxford University Press, 2007. – 382 с.
    
38. International Taxation Handbook: Policy, Practice, Standards, and Regulation. – М.: , 2007. – 392 с.
    
39. James W. Pratt, William N. Kulsrud. Corporate, Partnership, Estate and Gift Taxation with Turbo Tax Business (Taxation). – М.: , 2007. – 0 с.
    
40. Paul A. Erickson. Emergency Response Planning for Corporate and Municipal Managers, Second Edition (Butterworth-Heinemann Homeland Security). – М.: , 2006. – 432 с.
    
41. Angela Schneeman. The Law of Corporations and Other Business Organizations (West Legal Studies (Hardcover)). – М.: , 2006. – 880 с.
    
42. Rex Briggs and Greg Stuart. What Sticks: Why Most Advertising Fails and How to Guarantee Yours Succeeds. – М.: Kaplan Business, 2006. – 304 с.
    
43. Edwin Black. Internal Combustion: How Corporations and Governments Addicted the World to Oil and Derailed the Alternatives. – М.: , 2006. – 408 с.
    
44. USA IBP. Iran Tax Guide (World Business, Investment and Government Library). – М.: , 2006. – 380 с.
    
45. USA IBP. Mongolia Tax Guide (World Business, Investment and Government Library). – М.: , 2006. – 372 с.
    
46. Mark Largan. International Corporate and Investment Banking: Practice and Law. – М.: Global Professional Publishing, 2005. – 370 с.
    
47. Stephen Schwarz, Daniel J. Lathrope. Corporate and Partnership Taxation (Black Letter Outlines). – М.: , 2005. – 687 с.
    
48. Herbert Hovenkamp. Antitrust (Black Letter Outlines). – М.: , 2005. – 448 с.
    
49. Paul R. McDaniel, Martin J. McMahon, Daniel L. Simmons. Federal Income Taxation of Business Organizations (University Casebook Series). – М.: , 2006. – 1305 с.
    
50. Glenn R. Carroll, Michael T. Hannan. The Demography of Corporations and Industries. – М.: , 2004. – 520 с.
    
51. Andrew Crane, Dirk Matten, Jeremy Moon. Corporations and Citizenship (Business, Value Creation, and Society). – М.: , 2008. – 264 с.
    
52. Edwin Black. Internal Combustion: How Corporations and Governments Addicted the World to Oil and Derailed the Alternativees. – М.: Dialog Press, 2008. – 432 с.
    
53. David J. Cartano. Federal and State Taxation of Limited Liability Companies (2009). – М.: , 2008. – 936 с.
    
54. Ibp Usa. China Corporate and Promotion Gifts Producers Directory (World Strategic and Business Information Library). – М.: , 2008. – 300 с.
    
55. Ibp Usa. Antigua and Barbuda Taxation Laws and Regulations Handbook (World Law Business Library). – М.: , 2008. – 300 с.
    
56. Ibp Usa. Bosnia and Herzegovina Taxation Laws and Regulations Handbook (World Law Business Library). – М.: , 2008. – 300 с.
    
57. Corporate and White Collar Crime. – М.: , 2008. – 224 с.
    
58. James W. Pratt, William N. Kulsrud. 2009 Corporate, Partnership, Estate, and Gift Tax with H&R Block TaxCut. – М.: , 2008. – 0 с.
    
59. The Practical Guide to Foreign Direct Investment in the European Union. – М.: , 2008. – 400 с.
    
60. Kenneth W. Clarkson, Roger LeRoy Miller, Frank B. Cross. Business Law: Text and Cases - Legal, Ethical, Global, and Corporate Environment. – М.: South-Western College Pub, 2010. – 1392 с.
    
61. Duncan Black. Theory Committees and Elections. – М.: Cambridge University Press, 2011. – 258 с.
    
62. William Gregory, Harold Gill Reuschlein. The Law of Agency and Partnership. – М.: West Publishing Company, 2001. – 1244 с.
    
63. Frances Dunn Butterfoss. Coalitions and Partnerships in Community Health. – М.: , 2007. – 608 с.
    
64. Elisabeth Clemens. Politics and Partnerships – The Role of Voluntary Associations in America?s Political Past and Present. – М.: , 2011. – 352 с.
    
65. Elisabeth Clemens. Politics and Partnerships – The Role of Voluntary Associations in America?s Political Past and Present. – М.: , 2011. – 352 с.
    
66. Henry N Drewry. Stand and Prosper – Private Black Colleges and Their Students. – М.: , 2003. – 368 с.
    
67. PricewaterhouseCoopers LLP. Corporate and Individual Taxes 2001–2002. – М.: , 2001. – 1696 с.
    
68. Hugh Witemeyer. William Carlos Williams and James Laughlin – Selected Letters. – М.: , 1990. – 318 с.
    
69. David H. Fater. Essentials of Corporate and Capital Formation. – М.: , 2010. – 352 с.
    
70. Karen Ross. Black and White Media: Black Images in Popular Film and Television. – М.: , 1995. – 216 с.
    
71. Grant W. Newton. Bankruptcy and Insolvency Taxation. – М.: , 1997. – 234 с.
    
72. JC HOWELL. Howell: Forming ?corporations? And Partnerships – An Easy Do–it–yourself Guide (pr Only). – М.: , 1986. – 204 с.
    
73. Rachelle Winkle–wagner. The Unchosen Me – Race, Gender, and Identity among Black Women in College. – М.: , 2009. – 248 с.
    
74. PricewaterhouseCoopers LLP. Corporate and Individual Taxes 2002–2003. – М.: , 2002. – 1568 с.
    
75. Grant W. Newton. Bankruptcy and Insolvency Taxation. – М.: , 1995. – 110 с.
    
76. Grant W. Newton. Bankruptcy and Insolvency Taxation. – М.: , 1997. – 192 с.
    
77. Grant W. Newton. Bankruptcy and Insolvency Taxation. – М.: , 2008. – 236 с.
    
78. Becky Garrison. Red and Blue God, Black and Blue Church. – М.: , 2006. – 208 с.
    
79. PricewaterhouseCoopers LLP. Corporate and Individual Taxes 2005–2006. – М.: , 2006. – 1000 с.
    
80. Glenn R Carroll. The Demography of Corporations and Industries. – М.: , 2004. – 520 с.
    
81. Grant W. Newton. Bankruptcy and Insolvency Taxation. – М.: , 1993. – 720 с.
    
82. Grant W. Newton. Bankruptcy and Insolvency Taxation. – М.: , 2002. – 336 с.
    
83. Edited by Armin von Bogdandy and Jurgen Bast. Principles of European Constitutional Law. – М.: , 2011. – 929 с.
    
84. Edited by Kim Brooks, Asa Gunnarson, Lisa Philipps and Maria Wersig. Challenging Gender Inequality in Tax Policy Making. – М.: , 2011. – 300 с.
    
85. Sally Wheeler. Corporations and the Third Way. – М.: , 2011. – 192 с.
    
86. Edited by Armin von Bogdandy and Jurgen Bast. Principles of European Constitutional Law. – М.: , 2011. – 856 с.
    
87. Peter Ellinger and Dora Neo. The Law and Practice of Documentary Letters of Credit. – М.: , 2011. – 474 с.
    
88. Edited by Yuanshi Bu. Chinese Business Law. – М.: , 2011. – 300 с.
    
89. Edited by Jason Neyers, Mitchell McInnes and Stephen Pitel. Understanding Unjust Enrichment. – М.: , 2011. – 430 с.
    
90. Sean Coyle and Karen Morrow. The Philosophical Foundations of Environmental Law. – М.: , 2011. – 224 с.
    
91. Sean Coyle and Karen Morrow. The Philosophical Foundations of Environmental Law. – М.: , 2011. – 224 с.
    
92. Janice Curtis Greene. Thema and the Wonderful Black Gourd. – М.: , 2011. – 32 с.
    
93. Jay B. Abrams. Valuing S Corporations and Non–Tax Entities. – М.: , 2011. – 256 с.
    
94. ZEITLIN. Large Corporation And Contemporary Classes. – М.: , 1989. – 0 с.
    
95. Grant W. Newton. Bankruptcy and Insolvency Taxation. – М.: , 1990. – 576 с.
    
96. Walton M Muyumba. The Shadow and the Act – Black Intellectual Practice Jazz Improvisation and Philosophical Pragmatism. – М.: , 2009. – 192 с.
    
97. Walton M Muyumba. The Shadow and the Act – Black Intellectual Practice, Jazz Improvisation and Philosophical Pragmatism. – М.: , 2009. – 192 с.
    
98. Grant W. Newton. Bankruptcy and Insolvency Taxation. – М.: , 1999. – 272 с.
    
99. Robert Phillips. Delmore Schwartz and James Laughlin – Selected Letters. – М.: , 1993. – 408 с.
    
100. Rex Black. Pragmatic Software Testing: Becoming an Effective and Efficient Test Professional. – М.: Wiley, 2007. – 384 с.
     
101. Sandy Black. Eco-Chic: The Fashion Paradox. – М.: , 2008. – 256 с.
     
102. Vaishali Wadhe and Vinayak Bharadi. Cloud Computing. – М.: Scholars Press, 2014. – 252 с.
     
103. Fang-Chuan Ou Yang and Kevin Chihcheng Hsu. Collaboration of Presentation and Data among Heterogeneous Systems. – М.: LAP Lambert Academic Publishing, 2010. – 72 с.
     
104. Nako Taskov,Elizabeta Mitreva and Dejan Metodijeski. Cooking. – М.: LAP Lambert Academic Publishing, 2014. – 140 с.
     
105. A.K.M. Nurul Amin,Mohd Dali Bin Mohd Ismail and Muhammad Iqbal Bin Musa. High Speed End Milling of Single Crystal Silicon Wafer. – М.: LAP Lambert Academic Publishing, 2011. – 96 с.
     
106. Sajal K. Paul and Prasanta Kumar Basu. Electronic and Optical Processes in Semiconductors. – М.: LAP Lambert Academic Publishing, 2011. – 160 с.
     
107. N. Eswara Prasad and K. Ankamma Rao. Deformation and Drawability of Nimonic Superalloy C-263. – М.: LAP Lambert Academic Publishing, 2011. – 192 с.
     
108. Ali Papzan,Taksiah A. Majid and Megat Azmi Megat Johari. Forecasting the Compressive Strength of SCC by ANNs. – М.: LAP Lambert Academic Publishing, 2012. – 180 с.
     
109. Sourav Das and Tuhin Roy. Community Based Disaster Assessment. – М.: LAP Lambert Academic Publishing, 2011. – 92 с.
     
110. Shakeel Ahmad Khan and Rubina Bhatti. Role of Pakistan Library Association in the Development of Profession. – М.: LAP Lambert Academic Publishing, 2012. – 100 с.
     
111. Raju Singh Rajpoot,Vikas Kumar and S. P. Saxena. Eucalyptus Clones and Species Against Gall Insect on Morphology Basis. – М.: LAP Lambert Academic Publishing, 2014. – 92 с.
     
112. Krishna Surendar and Vijayaraghavan H. Effect of nitrogen and PGR's on growth and productivity of black gram. – М.: LAP Lambert Academic Publishing, 2013. – 132 с.
     
113. Zhen Yuan,Jiang Zhang and Xiaohong Lin. Technological advances and prospects in multimodal neuroimaging. – М.: LAP Lambert Academic Publishing, 2014. – 72 с.
     
114. Daniel Mutitu,Jackson Muthengia and Joseph Wa-Thiongo. Diffusivity Of Chloride And Sulphate Ions In Selected OPC & PPC. – М.: LAP Lambert Academic Publishing, 2013. – 136 с.
     
115. Fazal Mabood,M.R. Jan Jasmin Shah and Farah Jabeen. Catalytic Pyrolysis of Waste Plastic & Tyres. – М.: LAP Lambert Academic Publishing, 2012. – 184 с.
     
116. Stephanie Butler and Wyatt Hoback. Burying beetle trapping and marking. – М.: LAP Lambert Academic Publishing, 2012. – 76 с.
     
117. Ranjan Ramasamy and Sinnathamby Noble Surendran. Global Environment Changes and Salinity Adaptation in Mosquito Vectors. – М.: LAP Lambert Academic Publishing, 2013. – 100 с.
     
118. Auvijit Saha Apu. Fertility of Fresh and Frozen-thawed Black Bengal Goat Spermatozoa. – М.: LAP Lambert Academic Publishing, 2012. – 104 с.
     
119. Benard Sorre and Bryan Lutuli Muliro. Multi-National Corporations And Economic Development In Kenya. – М.: LAP Lambert Academic Publishing, 2012. – 136 с.
     
120. Mahadeva Rao U.S. and A. Thenmozhi. FRSA & Cytotoxic and Antimitotic Potential of Solanum nigrum & torvum. – М.: LAP Lambert Academic Publishing, 2013. – 104 с.
     
121. Mohamed Elbannan. Egyptian Business Income Taxation. – М.: LAP Lambert Academic Publishing, 2012. – 192 с.
     
122. AUGUSTUS FUNGO. E-COMMERCE AND INTERNATIONAL TAXATION OF ONLINE TRANSACTIONS. – М.: LAP Lambert Academic Publishing, 2011. – 96 с.
     
123. Rangarirai Mbizi and Joseph Mashonganyika. A Handbook on business law. – М.: LAP Lambert Academic Publishing, 2012. – 92 с.
     
124. Gary Ginsberg and Elliot Rosenberg. Cost-Utility-Analyses of Interventions to Reduce Smoking. – М.: LAP Lambert Academic Publishing, 2012. – 60 с.
     
125. Raj Shree and Ravi Prakash Pandey. Security Advancement in ZRP based Wireless Networks. – М.: LAP Lambert Academic Publishing, 2014. – 92 с.
     
126. Manuj Mishra,Govind Sharma and Ram Pathak. Secure Routing In Wireless Mobile Ad Hoc Network. – М.: LAP Lambert Academic Publishing, 2014. – 84 с.
     
127. Peter Carlsson,Tor Faxen and Markus Hansson. Success factors in the process of establishing a TechCenter. – М.: LAP Lambert Academic Publishing, 2011. – 64 с.
     
128. HongLiang Wang,Thomas Marx and Fritz Wurm. Design and Implementation of GCP in a Make to Order Environment. – М.: LAP Lambert Academic Publishing, 2012. – 124 с.
     
129. De-Graft Owusu-Manu and Edward Badu. Capital Structure, Investment Strategy and Financial Decisions. – М.: LAP Lambert Academic Publishing, 2011. – 340 с.
     
130. Dr. K. C. Mishra and Mary Metilda J. The Retail Investor and The Mutual Fund Industry in India. – М.: LAP Lambert Academic Publishing, 2010. – 60 с.
     
131. Ahammad Hossain,Ayub Ali and Md. Kamruzzaman. Volatility Analysis and Forecasting Volume Data of DSE. – М.: LAP Lambert Academic Publishing, 2015. – 176 с.
     
132. Namrata Sharma and Ramesh Chandra Sharma. Business Process Reengineering: Anticipatory Managment Approach. – М.: LAP Lambert Academic Publishing, 2014. – 96 с.
     
133. Oleg Kibalnikov and Mikhail Rozhko. Russian Air Transit: honey cake or apple of discord?. – М.: LAP Lambert Academic Publishing, 2014. – 92 с.
     
134. Mustafa Ahmed Ali and Sardor Mirzaev. Transfer Pricing Issues Surrounding OutoKumpu AB & its Subsidiaries. – М.: LAP Lambert Academic Publishing, 2014. – 68 с.
     
135. Zdenek Konecny. Risk Structure Depending on the Corporate- and Market Life Cycle. – М.: Scholars' Press, 2014. – 220 с.
     
136. Collins Mulenga Chabuka and Thomas Kweku Taylor. Corporate Governance Best Practice in the Mining Industry of Zambia. – М.: LAP Lambert Academic Publishing, 2013. – 156 с.
     
137. Shamaila Gull and Rauf Alam. Effects of CSR on Customer Retention in Different Sectors of Pakistan. – М.: LAP Lambert Academic Publishing, 2011. – 100 с.
     
138. Kamarulzaman Ab. Aziz and Nor Azlina Ab. Aziz. Towards Sustainable Cluster Development. – М.: LAP Lambert Academic Publishing, 2012. – 256 с.
     
139. Kassa Belay and Abi Tadesse. Comparison of digestion methods for the determination of heavy metals. – М.: LAP Lambert Academic Publishing, 2013. – 84 с.
     
140. Laxmidhar Behera and Minatikumari Rath. Early Childhood Care And Education. – М.: LAP Lambert Academic Publishing, 2012. – 92 с.
     

Лучшие результаты

Дополнительные результаты

1. Наука человековедения. интервью с Д. Уолтоном, профессором London Metropolitan University, экспертом CIPD. Chartered Institute of Personnel and Development, автором программы Master of Arts in Human Resource Strategies. И. Смирнова, "Кадровый менеджмент", № 5, июль-август 2007.
2. Специализированный модуль FS-CD. Collections and Disbursements - "Сборы и Выплаты" и его возможности. О.А. Глущенко, "Финансовый менеджмент в страховой компании", № 2, II квартал 2007.
3. Сила легенды. интервью с Э. Кларк, президентом консалтинговой компании Corporate Storytelling. В. Правоторов, "Кадровый менеджмент", № 9, декабрь-январь 2006-2007.
4. Некоторые практические вопросы осуществления операций по форфетированию. интервью с Д.В. Курышевым, директором по форфейтингу в России и странах СНГ банка Sumitomo Mitsui Banking Corporation. SMBC Europe. Н.А. Ранних, "Международные банковские операции", № 4, июль-август 2006.
5. Бюджетирование страховой компании на базе Oracle Enterprise Planning and Budgeting. Д.В. Лесоводский, "Финансовый менеджмент в страховой компании", № 3, III квартал 2006.
6. Кайдзен непрерывен и бесконечен.... интервью с Т. Хорикири, президентом компании Toyota Engineering Corporation и института управления Toyota. Г. Сергеева, "Управление персоналом", N 14, июль 2012 г.
7. Регулирование операций торгового финансирования: новые инициативы. интервью с Д. Шмандом, вице-председателем Банковской комиссии ICC по supply chain finance, главой подразделения Trade Finance and Cash Management Corporates EMEA в Global Transaction Banking. GTB division Deutsche Bank. Н. Макарова, "Международные банковские операции", N 2, апрель-июнь 2012 г.
8. Ужин в темноте в стиле Малевича и Новый год в Хаммере". Что может выть лучше?". интервью с Н. Саниной, индивидуальным предпринимателем и креативным директором компании "San and stars". М. Сипатова, "Арсенал предпринимателя", N 12, декабрь 2011 г.
9. На пути к новому стандарту в торговом финансировании. интервью с А.  Кастерманом, руководителем Trade and Supply Chain, SWIFT, сопредседателем рабочей группы ICC-BPO. Э. Шакирова, "Международные банковские операции", N 4, октябрь-декабрь 2011 г.
10. Уильям Савадж: Мотивировать людей в Нижнем Новгороде и Новосибирске нужно по-разному". интервью с У. Саваджем, вице-президентом корпорации Intel, подразделение Software and Services Group. М. Холкина, "Управление персоналом", N 14, июль 2010 г.
11. Цены под контролем: the present and the future. С. Стройкова, И. Леметюйнен, "Консультант", № 19, сентябрь 2009.