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Лучшие результаты

  1. Michael M. Coltman. Hospitality Management Accounting, Text and Workbook Set. – М.: , 2000. – 1000 с.

Дополнительные результаты

  1. S Neelamegham. MARKETING IN INDIA: Text and Cases. – М.: , 2012. – 722 с.
  2. Robert B. Jorgensen, Robert Jorgensen. Individually Managed Accounts: An Investor's Guide. – М.: , 0. – 0 с.
  3. Advances in Management Accounting, Volume 9. – М.: , 0. – 0 с.
  4. Martin Bennett, Jan Jaap Bouma, Teun Wolters. Environmental Management Accounting: Informational and Institutional Developments (Eco-Efficiency in Industry and Science, 9). – М.: , 0. – 0 с.
  5. Rob Reider. Operational Review 3E and Workbook - Set. – М.: , 0. – 0 с.
  6. Edward J. McMillan. Not-for-Profit Accounting, Tax, and Reporting Requirements. – М.: , 0. – 0 с.
  7. Stephen A Zeff, Bala G Dharan. Readings And Notes On Financial Accounting: Issues and Controversies. – М.: , 0. – 0 с.
  8. Ahmed Riahi-Belkaoui. The Role of Corporate Reputation for Multinational Firms: Accounting, Organizational, and Market Considerations. – М.: Quorum Books, 2000. – 248 с.
  9. H. Thomas Johnson, Robert S. Kaplan. Relevance Lost: The Rise and Fall of Management Accounting. – М.: Harvard Business School Press, 1987. – 270 с.
  10. Akira Nishimura. Management Accounting: Feed Forward and Asian Perspectives. – М.: , 0. – 0 с.
  11. J.Y. Lee, M.J. Epstein. Advances in Management Accounting, Volume 11. – М.: , 0. – 0 с.
  12. Steven J. Adams, Don Keller, Lee Pryor, Mary Harston. Using Management Accounting Information: A Case Decision Approach. – М.: , 0. – 0 с.
  13. Ahmed Riahi-Belkaoui. Advanced Management Accounting. – М.: , 0. – 0 с.
  14. James T. Mackey, Michael F. Thomas. Management Accounting: A Road of Discovery. – М.: , 0. – 0 с.
  15. Marc J. Epstein, John Y. Lee. Advances in Management Accounting, Volume 8. – М.: , 0. – 0 с.
  16. Case Studies in Global Management: Strategy, Innovation and People Management. – М.: , 2012. – 330 с.
  17. Scott J. Callan, Janet M. Thomas. Environmental Economics and Management: Theory, Policy and Applications With Economic Applications Card and Infotrac College Edition. – М.: , 0. – 0 с.
  18. Matteo Bartolomeo, Martin Bennett, Jan Jaap Bouma, Peter Heydkamp, Peter James, Foppe De Walle, Teun Wolters. Eco-Management Accounting: Based upon the Ecomac Research Project Sponsored by the Eu's Environment and Climate Programme (Dg Xii, Human Dimension of ... nge) (ECO-EFFICIENCY IN INDUSTRY AND SCIENCE). – М.: , 0. – 0 с.
  19. Cathy Burgess. Money Matters for Hospitality Managers. – М.: , 0. – 0 с.
  20. Lynda M Applegate, Robert D. Austin, F. Warren McFarlan, Lynda Applegate, Robert Austin, F. Warren McFarlan. Corporate Information Strategy and Management: Text and Cases. – М.: , 0. – 0 с.
  21. Michael Fullan. Leading in a Culture of Change Personal Action Guide and Workbook. – М.: , 0. – 0 с.
  22. Operations Management: Policy, Practice and Performance Improvement. – М.: , 0. – 0 с.
  23. Sandeep Krishnamurthy. E-Commerce Management: Text and Cases. – М.: , 0. – 0 с.
  24. Lisa Davis. Shortcuts for Smart Managers: Checklists, Worksheets, and Action Plans for Managers With No Time to Waste. – М.: , 0. – 0 с.
  25. Thomas H. Johnson. Relevance Lost: The Rise and Fall of Management Accounting. – М.: , 0. – 0 с.
  26. Florence M. Stone. The Manager's Question and Answer Book. – М.: , 0. – 0 с.
  27. Thomas J. DeLong, Ashish Nanda. Professional Services: Text and Cases. – М.: , 0. – 0 с.
  28. Bob Brotherton. The Handbook of Contemporary Hospitality Management Research. – М.: , 0. – 0 с.
  29. Career Solutions Training Group, Douglas Gordon, Career Solutions Training Group. Quick Skills: Self Management and Goal Setting. – М.: , 0. – 0 с.
  30. Martin Bennett, Jan Jaap Bouma, Teun Wolters. Environmental Management Accounting: Informational and Institutional Developments (Eco-Efficiency in Industry and Science, V. 9). – М.: , 0. – 0 с.
  31. Mike Wright, Centre for Management Buy-Out Research, Ken Robbie. Management Buy-Outs and Venture Capital : Into the Next Millennium. – М.: , 0. – 0 с.
  32. Gary Shoup. The International Guide to Foreign Currency Management. – М.: , 0. – 0 с.
  33. John C. Crotts, Dimitrios Buhalis, Roger March. Global Alliances in Tourism and Hospitality Management. – М.: , 0. – 0 с.
  34. Jeffrey S. Harrison. Strategic Management : Of Resources And Relationships. – М.: , 0. – 0 с.
  35. Norma Harrison, Danny Samson. Technology Management:Text and International Cases. – М.: , 0. – 0 с.
  36. Christopher Voss, Colin Armistead, Bob Johnston, Barbara Morris. Operations Management in Service Industries and the Public Sector: Text and Cases. – М.: , 0. – 0 с.
  37. Greg Anders, EmmaJo Spiegelberg, Sally J Nelson. Microcomputer Accounting : Tutorial and Applications with Peachtree for Windows. – М.: , 0. – 0 с.
  38. Greg Anders, Greg Anders. Microcomputer Accounting: Tutorial and Applications for Peachtree Complete Accounting Release 8.0 Text-Workbook with CD-ROM. – М.: , 0. – 0 с.
  39. Jonathan A. Hales. Accounting and Financial Analysis in the Hospitality Industry (Butterworth-Heinemann Hospitality Management Series). – М.: , 2005. – 0 с.
  40. Implementing Environmental Management Accounting: Status and Challenges (Eco-Efficiency in Industry and Science) (Eco-Efficiency in Industry and Science). – М.: , 2005. – 0 с.
  41. Robert Hankins. Management Accounting for Health Care Organizations: Tools and Techniques for Decision Support. – М.: , 2004. – 0 с.
  42. Earl K. Stice. Financial Accounting, Reporting and Analysis (with 1-year Access to Thomson ONE, Business School Edition). – М.: , 2005. – 0 с.
  43. BARTLETT. Transnational Management: Text and Cases. – М.: , 2003. – 0 с.
  44. Jerry J. Weygandt. Hospitality Financial Accounting. – М.: , 2004. – 0 с.
  45. Richard G. Schroeder. Financial Accounting Theory and Analysis: Text Readings and Cases, Eighth Edition. – М.: , 2004. – 0 с.
  46. International Encyclopedia of Hospitality Management. – М.: , 2005. – 0 с.
  47. Environmental Management Accounting - Purpose and Progress (Eco-Efficiency in Industry and Science). – М.: , 2003. – 0 с.
  48. Handbook of Conflict Management (Public Administration and Public Policy, Vol. 104) (Public Administration and Public Policy). – М.: , 2003. – 0 с.
  49. Edward E. Qian, Ronald H. Hua, Eric H. Sorensen. Quantitative Equity Portfolio Management: Modern Techniques and Applications (Chapman & Hall/Crc Financial Mathematics Series). – М.: , 2007. – 444 с.
  50. Joachim Zentes, Dirk Morschett, Hanna Schramm-Klein. Strategic Retail Management: Text and International Cases. – М.: , 2007. – 380 с.
  51. Paul M. Collier, Anthony J. Berry, Gary T. Burke. Risk and Management Accounting: Best practice guidelines for enterprise-wide internal control procedures. – М.: CIMA Publishing, 2006. – 188 с.
  52. William J. Bruns. Accounting for Managers: Text and Cases. – М.: , 2004. – 576 с.
  53. Controlling Strategy: Management, Accounting, and Performance Measurement. – М.: , 2005. – 208 с.
  54. Ahmed Kholeif, Magdy Abdel -Kader, Michael Sherer. Enterprise Resource Planning: Implementation and Management Accounting Change in a Transitional Country. – М.: , 2008. – 320 с.
  55. Bruce Bowhill. Business Planning and Control: Integrating Accounting, Strategy, and People. – М.: , 2008. – 634 с.
  56. Handbook of Hospitality Strategic Management (Handbooks of Hospitality Management) (Handbooks of Hospitality Management). – М.: , 2008. – 512 с.
  57. Handbook of Hospitality Human Resources Management (Handbooks of Hospitality Management) (Handbooks of Hospitality Management). – М.: , 2008. – 560 с.
  58. Handbook of Hospitality Operations and IT (Handbooks of Hospitality Management) (Handbooks of Hospitality Management). – М.: , 2008. – 448 с.
  59. The SAGE Handbook of Hospitality Management. – М.: , 2008. – 576 с.
  60. Heinz Willand. Account Management Key-, Strategic- and Gobal Account Management: Information Requirements for the Information Gathering Process to Achieve Competitive Advantage. – М.: , 2008. – 176 с.
  61. Joanne Baulderstone. Why Can\'t You Just Tell The Minister We\'re Doing a Good Job?: Managing Accountability in Community Services. – М.: , 2008. – 208 с.
  62. Tammie J. Kaufman, Conrad Lashley, Lisa Ann Schreier. Timeshare Management, Volume 16: The key issues for hospitality managers (Hospitality, Leisure and Tourism). – М.: , 2009. – 216 с.
  63. Norman B. Macintosh. Management Accounting and Control Systems. – М.: , 2010. – 352 с.
  64. Alnoor Bhimani and Michael Bromwich. Management Accounting: Retrospect and Prospect. – М.: CIMA Publishing, Elsevier, 2010. – 150 с.
  65. Paul M. M Collier. CIMA Official Exam Practice Kit Management Accounting Risk and Control Strategy. – М.: , 2010. – 168 с.
  66. John Innes. Management Accounting and Strategic Human Resource Management. – М.: , 2010. – 100 с.
  67. R. Roselender. Marketing and Management Interfaces in the Enactment of Strategic Management Accounting Pr. – М.: , 2010. – 134 с.
  68. Ian Cobb. Data Warehousing and the Management Accountant. – М.: , 2010. – 40 с.
  69. Christopher S. Chapman. Handbooks of Management Accounting Research 3-Volume Set,1-3. – М.: , 2010. – 0 с.
  70. Robert D. Reid. Hospitality Marketing Management, Fourth Edition and NRAEF Workbook Package. – М.: , 2005. – 0 с.
  71. Implementing Environmental Management Accounting: Status and Challenges (Eco-Efficiency in Industry and Science). – М.: , 2005. – 374 с.
  72. Karla R. Lovaasen, Jennifer Schwerdtfeger. ICD-9-CM Coding, 2009 Edition - Text and Workbook Package: Theory and Practice. – М.: , 2008. – 0 с.
  73. Edward J. McMillan CPA, CAE. Not–for–Profit Accounting, Tax, and Reporting Requirements. – М.: , 2010. – 270 с.
  74. Chris Guilding. Accounting Essentials for Hospitality Managers,17. – М.: , 2010. – 360 с.
  75. Frank D. Borsenik. The Management of Maintenance and Engineering Systems in Hospitality Industries. – М.: , 1987. – 130 с.
  76. Efraim Turban. Information Technology for Management 7th Edition ISV with Ess of Business Processes & IS WileyPLUS 7th Edition ISV and WileyPLUS Set. – М.: , 2010. – 0 с.
  77. Ron A. Carucci. Bridging the Leadership Divide Participant Workbook and Assessment Set. – М.: , 1978. – 0 с.
  78. Debra R. Hopkins. Wiley CPA Examination Review Impact Audios, 2nd Edition Financial Accounting and Reporting Set. – М.: , 2005. – 0 с.
  79. Michael Burchell. The Great Workplace Participant Workbook and Assessment Set. – М.: , 1978. – 0 с.
  80. Norman B. Macintosh. Management Accounting and Control Systems. – М.: , 1995. – 294 с.
  81. Wayne Gisslen. Professional Cooking (includes College Text and NRAEF Workbook w/Exam). – М.: , 2002. – 992 с.
  82. Paul R. Dittmer. Principles of Food, Beverage, and Labor Cost Controls Package, Seventh Edition (Includes Text and NRAEF Workbook). – М.: , 2002. – 582 с.
  83. Progress in Tourism, Recreation and Hospitality Management. – М.: , 1993. – 327 с.
  84. Michael Leroy Oberg. Native American History Text and Reader SET. – М.: , 2010. – 672 с.
  85. Norman B. Macintosh. Management Accounting and Control Systems. – М.: , 1995. – 294 с.
  86. Weygandt. Managerial Accounting and Managerial Accounting St udy Guide Set. – М.: , 2000. – 0 с.
  87. Progress in Tourism, Recreation and Hospitality Management. – М.: , 1992. – 224 с.
  88. Michael M. Coltman. Hospitality Management Accounting, Text and Workbook Set. – М.: , 2000. – 1000 с.
  89. Cooper. Progress in Tourism, Recreation and Hospitality Management. – М.: , 1989. – 224 с.
  90. Michael M. Coltman. Hospitality Management Accounting. – М.: , 2011. – 640 с.
  91. Cooper. Progress in Tourism, Recreation and Hospitality Management. – М.: , 1991. – 244 с.
  92. Cooper. Progress in Tourism, Recreation and Hospitality Management. – М.: , 1990. – 244 с.
  93. Matt A. Casado. Conversational Spanish for Hospitality Managers and Supervisors. – М.: , 1995. – 304 с.
  94. Philipp. Wiley CPA Exam Review Impact Audios, Fourth Edition: Financial Accounting and Reporting Set. – М.: , 2010. – 0 с.
  95. Frank D. Borsenik. The Management of Maintenance and Engineering Systems in the Hospitality Industry. – М.: , 1992. – 608 с.
  96. Martin G. Jagels. Hospitality Management Accounting. – М.: , 2012. – 344 с.
  97. Paul R. Dittmer. Principles of Food, Beverage, and Labor Cost Controls Package, Eighth Edition (Includes Text and NRAEF Workbook). – М.: , 2005. – 0 с.
  98. Howard R. Davia. Management Accountant?s Guide to Fraud Discovery and Control. – М.: , 1992. – 240 с.
  99. Tom Powers. Introduction to Management in the Hospitality Industry, Eighth Edition and NRAEF Student Workbook Package. – М.: , 2005. – 0 с.
  100. Tom Powers. Introduction to the Hospitality Industry, Sixth Edition and NRAEF Workbook Package. – М.: , 2005. – 0 с.
  101. Edward J. McMillan CPA, CAE. Accounting, Budgeting, and Policies and Procedures Set. – М.: , 2003. – 656 с.
  102. GH HEMPEL. Hempel Bank ?management? – Text And Cases. – М.: , 1983. – 588 с.
  103. Michael M. Coltman. Hospitality Management Accounting. – М.: , 2000. – 608 с.
  104. Donald E. Kieso. Intermediate Accounting, Eighth Edition, FASB 1996 Current Text Volume 1 Set. – М.: , 1997. – 1440 с.
  105. Michael M. Coltman. Hospitality Management Accounting. – М.: , 2001. – 160 с.
  106. Michael M. Coltman. Hospitality Management Accounting. – М.: , 2000. – 224 с.
  107. LD MCCULLERS. Mccullers Accounting ?theory? – Text And Readings. – М.: , 1978. – 578 с.
  108. WJ VAN LINT. Van Lint: Computer–based Management Accounting Workbook Version (pr Only). – М.: , 1987. – 152 с.
  109. Andrew H. Feinstein. Purchasing, Sixth Edition Package (includes Text and NRAEF Workbook). – М.: , 2004. – 904 с.
  110. Edgar H. Schein. Career Anchors Participants Workbook and Self Set. – М.: , 2006. – 96 с.
  111. Michael M. Coltman. Hospitality Management Accounting. – М.: , 1993. – 536 с.
  112. CJ CONSTABLE. Constable ?operations? Management A Systems Approa Ch Through Text And Cases. – М.: , 1976. – 414 с.
  113. Frank D. Borsenik. The Management of Maintenance and Engineering Systems in Hospitality Industries. – М.: , 1987. – 554 с.
  114. Martin G. Jagels. Hospitality Management Accounting, Ninth Edition. – М.: , 2006. – 344 с.
  115. Rob Reider. Operational Review 3E and Workbook – Set. – М.: , 2002. – 512 с.
  116. CJ CONSTABLE. Constable ?operations? Management A Systems Approa Ch Through Text And Cases. – М.: , 1976. – 414 с.
  117. Martin G. Jagels. Hospitality Management Accounting. – М.: , 2003. – 624 с.
  118. Michael M. Coltman. Hospitality Management Accounting. – М.: , 2000. – 640 с.
  119. Michael M. Coltman. Hospitality Management Accounting. – М.: , 2001. – 360 с.
  120. Corporate Information Strategy And Management: Text And Cases. – М.: , 2009. – 0 с.
  121. Accounting: Texts And Cases. – М.: , 2010. – 960 с.
  122. Management Accounting. – М.: , 2011. – 1232 с.
  123. Gabriele Piccoli. Information Systems for Managers: Text and Cases. – М.: John Wiley and Sons, Ltd, 2012. – 560 с.
  124. Aamir Sarwar and Hamza Qureshi. Level of Satisfaction with Employer Based Private Health Insurance. – М.: LAP Lambert Academic Publishing, 2012. – 180 с.
  125. Kiran Malik-Khan. Image Management: Media Ethics And Fort McMurray's External Image. – М.: LAP Lambert Academic Publishing, 2014. – 68 с.
  126. Eko Susanto and Agus Slamet. Management of Waste and Residues in Nuclear Facility. – М.: LAP Lambert Academic Publishing, 2012. – 76 с.
  127. ATIQUR RAHMAN,Mahmud Mohamed and Mahbuba Begum. Postharvest Biological Management of Anthracnose and Quality of Papaya. – М.: LAP Lambert Academic Publishing, 2012. – 228 с.
  128. Chandrashekhar Choudhary,Anjana Arun and Suresh Mohan Prasad. Integrated Management of Stem and root rot of Sesamum indicum L. – М.: LAP Lambert Academic Publishing, 2013. – 80 с.
  129. Sorin Briciu. Informational system of management accounting and costs. – М.: LAP Lambert Academic Publishing, 2012. – 232 с.
  130. Anna Rita Tamponi. Mind Sets and IFL: Texts and Tasks. – М.: LAP Lambert Academic Publishing, 2010. – 188 с.
  131. Ripudaman Singh,Er. Gurkamal Singh and Er. Preet Kannwal Singh. Computer - Expert System for Hospital Management. – М.: LAP Lambert Academic Publishing, 2014. – 52 с.
  132. Adebiyi Adeyemi. Design and Development of Hospital Management System. – М.: LAP Lambert Academic Publishing, 2011. – 156 с.
  133. M. Moses Antony Rajendran. Cost and Management Accounting Procedures. – М.: LAP Lambert Academic Publishing, 2014. – 108 с.
  134. DEWAN MAHBOOB HOSSAIN,Mahmuda Akter and Mahfuzul Hoque. Contemporary Issues in Strategic Management Accounting. – М.: LAP Lambert Academic Publishing, 2011. – 132 с.
  135. Johan Mjornvik and Marie Sanfridsson. Management Control Systems and Entrepreneurship in Lusaka. – М.: LAP Lambert Academic Publishing, 2011. – 96 с.
  136. Tuan Zainun Tuan Mat. Management Accounting and Organizational Change. – М.: LAP Lambert Academic Publishing, 2012. – 200 с.
  137. Cristina Campanale. Management Accounting and Organizational Change. – М.: LAP Lambert Academic Publishing, 2011. – 180 с.
  138. Ahmed Zemzem and OumeIma Kacem. Risk management, board characteristics and performance. – М.: LAP Lambert Academic Publishing, 2014. – 104 с.
  139. Faustino Taderera and JOHN CHIBAYA MBUYA. Strategic Management Cases, Terms and Definitiions. – М.: LAP Lambert Academic Publishing, 2010. – 696 с.
  140. Daniel Dumitru Filip and Florin Lungu. The management of small and unique production series. – М.: LAP Lambert Academic Publishing, 2013. – 244 с.

Лучшие результаты

Ничего не найдено

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. Бюджетирование страховой компании на базе Oracle Enterprise Planning and Budgeting. Д.В. Лесоводский, "Финансовый менеджмент в страховой компании", № 3, III квартал 2006.
  4. BUSINESS PROCESS MANAGEMENT: система для руководителя. А. Крючкова, "Финансовая газета. Региональный выпуск", № 24, июнь 2005.
  5. Построение системы мотивации по технологии BUSINESS UNIT MANAGEMENT. В. Лунин, "Финансовая газета. Региональный выпуск", № 16, апрель 2005.
  6. Business performance management: источники эффективности. О. Духонина, П. Горянский, "Финансовая газета. Региональный выпуск", № 20, май 2004.
  7. Health management: совершенствуем здоровый образ работы. С. Царенко, "Кадровик.ру", N 5, май 2012 г.
  8. 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.
  9. Lifestyle management и консьерж-сервис. А.И. Гусев, "Банковский ритейл", N 1, I квартал 2012 г.
  10. Ошибки при формировании и развитии бизнеса private banking & wealth management. А.В. Александров, "Банковский ритейл", N 1, I квартал 2012 г.
  11. 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.
  12. 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.
  13. Business Intelligence и Business Performance Management: основные термины и концепции. Ю.В. Амириди, "Управление в кредитной организации", N 5, сентябрь-октябрь 2011 г.
  14. Взаимодействие блока private banking & wealth management с розничным бизнесом. А.В. Александров, "Банковский ритейл", N 3, III квартал 2011 г.
  15. Сегментация клиентов в бизнесе private banking & wealth management. Н.В.  Чумак, "Банковский ритейл", N 1, I квартал 2011 г.
  16. 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.
  17. Мотивируйте людей на работу, а не на преданность. интервью с Д.  Кленовым, партнером UFG Wealth Management. "Управление персоналом", N 14, июль 2010 г.
  18. Цены под контролем: the present and the future. С. Стройкова, И. Леметюйнен, "Консультант", № 19, сентябрь 2009.
  19. Business performance management: современный взгляд. Д. Исаев, "Финансовая газета", № 10, 11, март 2009.
  20. Директора заблудились между governance и management. А. Верников, "Банковское обозрение", № 8, август 2008.
  21. Отечественный private banking продолжает эволюционировать в сторону private wealth management. А.И. Гусев, "Инвестиционный банкинг", № 3, III квартал 2008.

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Ирина
Я уже говорила Вам спасибо за курсовую, которую Вы сопровождали. Вчера я узнала оценку - 21 балл, при максимуме - 25. Это пять! Я думаю, Вам приятно будет узнать это. Еще раз огромное Вам спасибо. И надеюсь, что Вы мне согласитесь еще раз помочь, если в этом возникнет необходимость