Sistem integrat de bibliotecă achiziţionat prin proiectul Parteneriat pentru modernizarea şi reorganizarea serviciilor bibliotecilor universitare
cofinanţat din Fondul Social European prin Programul Operaţional Sectorial Dezvoltarea Resurselor Umane 2007-2013
Biblioteca ASE

taxe

Subiect tematic: taxe
Vezi: tolls
Vezi: peage
Vezi şi: tolls
Vezi şi: peage
Lucrări: 169 lucrari in 379 publicatii in 5 limbi
Codul general al finantelor publice / V. Vasiliu ; pref. Victor Slavescu de: Vasiliu, V.; Slavescu, Victor, pref. (Text tipărit)
Financial accounting theory / Craig Deegan, Jeffrey Unerman de: Deegan, Craig ; Unerman, Jeffrey (Text tipărit)
TVA de la A la Z : ghid practic / Mariana Vizoli de: Vizoli, Mariana (Text tipărit)
Business taxation and financial decisions / Deborah Schanz, Sebastian Schanz de: Schanz, Deborah; Schanz, Sebastian (Resurse electronice)
Consultant fiscal / Camera Consultantilor Fiscali de: Camera Consultantilor Fiscali (Resurse electronice)
Subiecte
protectia consumatorului conferences Internet site astronomy calcul ofre et demande revenu imposable echilibru economic delinquency ventes piata unica europeana monnaie teorie politica negociants stimulants fiscaux rata dobanzii couts de capital statistical data agricultural policy impot forfaitaire deficit venituri fiscale conturi nationale posta clientela social rights affaires labour contracts resurse minerale politique communautaire systemes experts bien-etre social goods economic legislation droit de la famille financement de l'entreprise economic equity regulations concurrence criminalitate economica timbru taxa vamala public administration ressources budgetaires travaux publics taxes accords internationaux productie agricola declaration d'impot ownership meteorology business financing remuneration du travail pays developpes budgetary resources actifs delivery of goods telefon employes capital costs fonduri fixe labour market bunastare sociala dezvoltarea turismului marriage coffee droit compare balanta de plati financial administration human resources evaluarea proiectelor reinsurance consumption tax gestion des resources saracie gouvernement d'entreprise pharmaciens securitate sociala functionari publici planificare economica decision making economic offence industrie farmaceutica doctrine juridique recyclage public borrowing tutun dividendes corporation tax bureaucracy perceperea impozitelor economie publique internationalizare bilateral relations verificare fiscala efficacite procedura vamala comunitara analyse de reseau politique de l'environnement produse petroliere economic planning manuale scolare local taxes international borrowing commodities exchange depozite bancare distance study actuaries energie alternativa Treasury reduceri tarifare lucrari publice economic equilibrium advertising systeme monetaire international methodologie marche financier efect de sera reformes fiscales capital political science dismissal public limited company valoare adaugata afaceri production factors energie electrique econometric models dividende facturare economic resources bilan corporatii transnationale rentabilitate evaluation politique budgetaire economic information infractiune bank loans economie agrara commercial policy tax havens media services de sante politique tarifaire aspects economiques cost analysis control bugetar depensees nationales biens d'equipement politique du commerce exterieur droit de la concurrence crime organise reforme sociale international agreements conservarea resurselor social reform vehicules a moteur environnement ressources naturelles integrare europeana echipament industrial reference materials employment growth developpement economique et social chambers of commerce lawyers sanatate publica consulate planification economique accounting accords commerciaux manuale imprumuturi FMI etablissement du budget railway transport economic policy regional analysis furnizori creation d'entreprise cycles economiques immigration alcool institutions financieres societate sisteme de informatie guvern politica sociala accords economiques economic aspects ouvrages de reference industrial production fiscal law migratia fortei de munca comptabilite nationale capital formation evaziune fiscala leave of absence structure sociale politica bugetara business creation limba engleza chomage IMF protection du consommateur politica mediului impozit pe salarii bani Union europeenne international monetary system prets astronomie environmental protection reductions tarifaires sanctiuni administrative encyclopedies production industrielle invesstisement directs excise duty societate comerciala pe actiuni planification financiere accroissement de la population population growth pricing social services tehnologia informatiei commercial contract religie politique fiscale tariff reductions economics deducere fiscala commercial banks poverty politica agrara direct tax studii de caz farmers servicii comerciale development strategy inregistrarea populatiei Conseil de l'Europe liquidite production functions cont promotion du tourisme politica salariilor amortissement employes du secteur tertiaires probabilite ressources financieres sea transport soins medicaux controle de qualite agriculture inevestissements mail circulation monetaire linear programming web tolls administratie locala relations economiques customs inspection firm governed by commercial law socialist enterprises rendements scont sisteme economice customs unions criza monetara livraison de marchandises servicii postale controlul preturilor reglementation commerciale franchisage public health informatica developpement durable microeconomics intreprinderi analiza retelelor pollution partide politice reglementari hotels reforma sociala contencios administrativ fodder libre-echange denombrement finantare bugetara monetary crisis contribuabili companii de asigurari acorduri comerciale partis politiques comert international consulat drept economic mediu natural achat transport aerian free movement of goods administration fiscale public institution commerce interieur persoane fizice working population sanatate luare de decizie energie electrica politique des transports Banque Mondiale droits de douane infractiuni economice parrainage resources conservation socialism fonctions de production ecodevelopment gherile alcoholic beverages labour relations parlement physical environment planification mining production social economy statistique societe anonyme ajutor de invaliditate resurse naturale environmental policy fiscal policy prognoze explorarea resurselor accise exploitation des ressources labour law hoteluri sponsorizare labour productivity health salaires double taxation civil code production miniere metalurgie cooperare economica almanacs discount consumatori geochemical prospecting notari risc management meteorologie escompte commercial enterprises fusions d'entreprises paradisuri fiscale economia mediului dreptul concurentei statistical analysis petrole controle budgetaire ordinateurs economisti liquidity Parlement europeen college management dezvoltare regionala systemes d'information strucure economique aspecte economice freight forwarding modeles economiques imprumuturi bancare socialist countries importations soft energy gains de capital marche unique europeen politica comerciala comuna capital tax drepturi sociale credit drept comercial international fiches revenu royalties European Parliament droit international circulatie monetara monetary policy tax reforms banci comerciale emprunts budget local theorie economique investitii publice supply and demand subventii affectation des ressources regimes politiques histoire economique personne morale mediu inconjurator couts asistenta sociala procedure judiciaire local finance economic performance budgetary policy recettes publiques locuri de munca public works monopoluri coduri economic theory services sociaux political parties electronic document relatii intergrup conditii economice franciza cotisation sociale carte straina tax avoidance cheltuieli nationale equilibre budgetaire mixed economy buildings politique etrangere acorduri economice education payment systems social expenditure employees serials lucratori in industria serviciilor research projects action brought before an administrative court politique des salaires factura reglementari comerciale account currencies jugement emprunts publics industrie pharmaceutique legal aspects camere de comert casatorie violence codes exonerations fiscales crisis motor vehicles dezvoltare durabila servicii publice doctrine economice economic agreements economic convergence economic transition transnational corporations personne physique prix quality control retail trade sanctions economiques sector public civil liberties autoritate publica law sports insurance corruption deflation reforme monetaire internationale conventii alcohol drumuri batiments commercial transaction relatii de munca credit fiscal creare de intreprindere Community budget financial services clasificare verification fiscale utilisation des ressources subsidies comparative law drept comparat investment banks financial institutions physicians income tax monopoles faillite agricultural production international standards faliment ressources economiques impozite statistics international negotiations tari dezvoltate commerce exterieur eficienta mathematical models agrarian policy politiques des revenus indicateurs economiques politique commerciale politica economica organisations internationales tourism development droit communautaire devises geopolitique project evaluation investitii particulare international payments gospodarie agricola income distribution places de marche imigrare bureaucratie small enterprises etats financiers crize sanction administrative internationalisation finances locales etudes de faisabilite materii prime gestion du risque cybernetics politica preturilor risque systemes fiscaux economie de marche ecodezvoltare theorie politique competition law developing countries comercianti stabilizare economica Community policy private enterprises redevente institutii de invatamant superior services publics evasion fiscale directive capital fixe banci suppliers modeles mathematiques declaratii financiare fise mariage Bourse des valeurs projets de recherche protectia muncii fraude fiscale tax exemptions indirect tax economists revenu du travail productivitatea muncii relations exterieures capital gains foreign policy state tabacco produit interieur brut textbooks natural resources courrier vanzare cu amanuntul politica comerciala administrare financiara production relatii economice politica monetara banques commerciales resurse bugetare registration of a company pays socialistes english language actionari investitii trade agreements payroll tax rambursarea datoriei dealers financial control alocarea resurselor liberalisation des echanges economic reform finantarea intreprinderii drept financiar buget local constructii civile drept comunitar antreprenoriat financial accounting tax inspection exports istorie economica capitalisme tax auditing foreign trade policy pensii higher education istitutions investment projects public servants investment returns relatii internationale arbitration depots bancaires patrimony reciclare tax return emission control constitutii banques de developpement budgeting negocieri comerciale gestion hours of work secteur public population policy piata muncii roads bilant contabil directiva profitability datorie cerere science administrative offence international finance relatii bilaterale democratie dreptul transporturilor politique monetaire civil engineering regional economy demande transaction financiere sales promotion computer programs contribuables Uniunea Europeana farmers' associations banking systems consumer behaviour ideologies drept fiscal amortization property budget economic cooperation cooperation economique ecologie administration locale reforma economica droits d`auteur analyse regionale money public services politica comertului exterior agricultural income donatii reglementations philosophie ruling systemes economiques inovatii droit civil obligatiuni polluants resurse economice droit commercial international violenta financial instrument social-security contribution commerce international petrol costuri geopolitica venit provenit din munca medical care sisteme de plata cod vamal persoane juridice formarea capitalului formation professionnelle transport rutier societe de capitaux marfa acorduri internationale personal property achizitii societe commerciale dezvoltare economica impozit pe proprietate doctrines economiques tehnologie consultanti politica externa agricultori environnement physique workplace marche des capitaux sales evitarea impozitelor commerce de detail conditions economiques budget deficit working capital crise monetaire shareholders oligopoluri actions venituri publice venit remboursement filosofie imprumuturi publice environment concediere societes d'assurance income policy relations internationales programmes d'ordinateur standards econometrie transport policy poluare acustica petroleum welfare economics fonds de roulement financement publicite competitivite mine price policy local budget political systems administratie publica site Internet venit din munca publicitate pensionare economie resource allocation instrumente financiare informatie economica crise equilibre economique cybernetique divorce execution du budget surse de informatie chiffre d'affaires official seal economie internationale marche taxpayers customs duties microeconomie modeles econometriques company with share capital retraite evaluare economica etudes de marche consultants programe de calculator entrepreneurship investment transaction national debt entreprises socialistes politique urbaine almanachs cercetare claim organized crime dreptul muncii integration europeene tax revenues financial analysis assets invoicing taux de change propriete intellectuelle drept international politique gouvernementale accesion to the European Union armonizare economica transferuri monetare penal sanctions producatori politica agricola courses investissements etrangers almanahuri probabilitati avocats normes tari socialiste tranzactie comerciala drept comercial logistica agricultura economie regionale sponsorship droit des transports intergroup relations taxation proiecte de cercetare single european market economic growth ideologii services financiers emprunts internationaux encyclopedias planificare financiara analiza economica zacaminte petroliere lichiditate exposes sisteme politice teorie economica carne de porc delit economique social structure Parlamentul european information sources produs intern brut echitate economica echilibru bugetar poluare controle fiscal langue anglaise computer science renewable energy sources energie neconventionala reasigurari reforme fiscale Structural Funds fiscalite climate change droit fiscal international active fixe economic law compte diplomacy stampila oficiala capital market revenu agricole modele econometrice consum particular droit commercial distributia venitului strategie de developpement implementation of the budget etudes de cas systemes de paiement cladiri fiscal administration structura sociala campanie de vanzari Community law analyse cout-avantage foreign relations teorie monetara money laundering labour migration recherche economique stimulente financiare copyright family law enciclopedii evaluare information economique conge impozit pe profit adoption equipement industriel acte administratif analyse financiere labour income aparare government policy aspects financiers valeur ajoutee crima organizata service societe production agricole franchising pouvoir politique economic stabilization impots uniuni vamale tax evasion politique sociale public enterprises telephone cours public economy financial management analyse des couts geopolitics taxe a l'importation relations bilaterales agricultural cooperatives productivity stimulente fiscale federalism scutire de impozit turnover urban policy technology banques d'investissement market economy sisteme fiscale contract de franciza production costs productivite du travail actiuni economic integration import tax ressources minerales cooperatives agricoles consum ghid hotarare judecatoreasca piete intreprinderi particulare organizarea intreprinderii air transport tari in curs de dezvoltare systemes de credit cheltuieli publice politica publica sanctiuni economice pork previsions negociations commerciales theorie monetaire piata de capital menage agricole droit fiscal controlul radiatiilor commercial law politica financiara ingrijire medicala certificate resultats economiques organizatii culturale crestere in valoare a capitalului devize enseignement a distance legal person salariati etudes geologiques tranzitie economica economic models inflatie energie douce transport routier bursa de marfuri putere politica shares formation du capital agroeconomie licenciement cost-benefit analysis computers politica transporturilor debt repayment business monetary transfers buget comunitar publications en serie documents privatization raw materials capital goods deficit bugetar economie mixta tarifs douaniers enseignement superieur union monetaire management accounting tarifs preferentiels medium enterprises dubla impunere intreprinderi mici despagubire farmacisti tax incentives developpement social facteurs de production marche du travail pharmacists institutii financiare surgery automobile informatique social legislation balance of payments stiinte economice medecins politica comunitara securite du travail domestic market national accounting chirurgie contrats de travail contabilitate economie regionala impozit direct bankruptcy verification comptable comportement du consommateur comert impot sur les societes transport law employers contracts retirement pensions public sector natural person costs public policy administrative penalty preferential tariffs gisements de petrole biens meubles trade regulations external financing clienti contabilitate nationala pays en developpement piata bunuri si servicii incertitudine postal services wage earners guerrillas biotehnologie oligopolies negociations internationales gestion du materiel depenses cafea conferinte public debt basis of tax assessment managementul riscului gouvernement risk industria serviciilor integration economique EC Commission politica guvernamentala inpot sur le capital marketplaces case studies manuels scolaires monnaies customers automobiles economic sanctions sanctiuni penale paiements internationaux genie civil incertitude securities educatie datorie nationala actionnaires societate comerciala development banks banques centrales double imposition poluanti prets bancaires analiza comparativa baza de impozitare banci centrale credit-bail asociatii de agricultori deflatie politique commerciale commune proprietate mineral resources enterprises fraude financial planning utilizarea resurselor developed countries conventions financial transaction transporturi economic history regime douanier communautaire medici croissance economique consumption incalzire globala enumeration analiza cost-beneficiu tax credit asigurare de sanatate creditari internationale actuaires controle des prix loans privatisation financement exterieur contrats marche interieur cerere si oferta statistica free trade research econometrics inspectie vamala divort costuri de capital evaluation economique banks inland water transport monographs politica contracte financial arbitrage economie de l'environnement dezvoltare economica si sociala cresterea numarului locurilor de munca tax deduction date statistice ajutor de stat prospectiuni geologice administration universitaire promotion commerciale organisation controle de douane information systems analiza financiara politique agraire guvernanta corporativa European integration facturation resources utilization financial aspects economie mondiala statements unions douanieres reports viande de porc furaj fournisseurs gases classification investitii de capital international financial market effets externes sources d'energie renouvelables doctrina juridica metallurgie examinations studii de fezabilitate innovations stocuri recettes fiscales foreign trade certificats sciences politiques recherche geografie economica social welfare tax systems investissements prives chambres de commerce politique demographique costuri de productie politique regionale competitiveness finante internationale transport fluvial et lacustre wages taxe a la valeur ajoutee arbitrage budget financing economic research controle financier entrepreneurs fonduri structurale petroleum industry chefs d'entreprise transport aerien macroeconomie creditari politique international relations reassurance organism de drept public balance des paiments comert liber politique publique liberalizarea comertului economic conditions migration de travail prospectiuni geochimice evaluation de projets civil law acoustic pollution resurse financiare changement climatique gross domestic product placement de capitaux Fonds structurel reforma monetara internationala imports analyse comparative patroni cards schimbare climatica impot sur la propriete impot direct aspects juridiques piata interna drept civil dette nationale agricultural economics etablissement public aderare la Uniunea Europeana cheltuieli routes international trade law borrowing interest rate document electronique international economy legal doctrine matematica equite economique yields litigation financial resources tariff policy responsabilite legale cooperative agricole document electronic moneda surse regenerabile de energie comptabilite generale impot indirect protectia mediului exportations recours contentieux administratif sistem monetar international customs teoria bunastarii revenus d'investissements finances internationales tabele statistice consommation privee inventare cash flow preturi arbitraj social development politica regionala electric power gestion financiere economie mixte redistribution du revenu monetary theory instrument financier projets d'investissement revenu national tabac politique economique vanzari guide socialisme materiale de referinta taxe vamale preferentiale employeurs fixation du prix logistics angajati income inventaires impozit global political theory valeurs mobilieres World Bank financial market central banks inventories calculatoare developpement regional formare profesionala pensions de retraite legislation member states articole economie de piata tariffs monografii credit systems organisations contigency funds aide de l'etat exploatarea resurselor prise de decision biotechnology community services cicluri economice documents audiovisuels marche financier international economic and social development manuels drepturi de autor economie sociala active mijloace de comunicare tableaux statistiques internationalization profit taxable income economic recession dette cachet officiel sporturi dons donnees statistiques indexare normes internationales administrative measure sources d'information proprietate intelectuala asigurari allocations d'invalidite documente trade liberalization finante publice service industry consomation cafe reglementation financiere carte electronica dechets somaj intreprinderi socialiste time series economy politologie transferts monetaires antreprenori depenses publiques couts de production Council of Europe reforme economique politica veniturilor financing externalities creanta programmation lineaire associations d'agriculteurs organisation culturelle international trade statistical tables uncertainty social policy corporations industrial equipment finante locale industrie petroliera leasing investment policy depenses sociales entreprises privees invatamant superior politique d'investissement rapports entreprises commerciales productie network analysis technologie de l'information rezultate economice monopolies certificates purchasing reprise economique redresare economica sisteme expert financial policy functii de productie occupations effectifs occupes site internet salaries act administrativ parliament datorie publica securite sociale Community customs procedure turism private investment planificare financial incentives political power energie health insurance remittances comert cu amanuntul wastes convergence economique GATT agriculteurs legislatie vamala regional policy interet state membre defence elaborarea bugetului input-output sisteme bancare publicatii electronice damage compensation bank deposits greenhouse effect resurse umane studii de piata bourse de marchandises interest uniune monetara construction economic geography profesii value added tax promovarea vanzarilor piata financiara internationala cercetare economica administrarea resurselor politica fiscala impozit pe venit mergers geographie economique possession fixarea preturilor financement du budget stiinta comportamentul consumatorului mathematics value added droit economique debt recouvrement des impots market studies systemes monetaires jurisprudence redistribuirea venitului politica vamala dobanda economic structure euro art legislation sociale creditor economic analysis pollution acoustique impozit pe capital business cycles customs regulations administratie fiscala politique des prix trade negotiations immatriculation de societe telecommunications national accounts energy plati internationale regional development monetary union international organizations national income examens commercialisation ethique negocieri internationale analiza costurilor national expenditure examene public expenditures societes coruptie concediu remuneratia muncii recycling fonduri UE philosophy budget communautaire resources management solidaritate economica autovehicule timp de munca standarde internationale assiette de l'impot farm household business services politica de investitii tarife vamale politique financiere registrul comertului foreign exchange spalarea banilor income redistribution finances publiques resources exploration rapoarte recesiune economica tourisme transition economique adhesion a l'Union europeenne aspecte juridice programare liniara expedition international monetary reform pharmaceutical industry cibernetica remuneration of work droit domestic trade state aid contracte de munca indicatori economici informatie reglementation douaniere matieres premieres computation entreprises banques monographies rentabilite relatii externe crestere economica liability avocati economic systems consommateurs control financiar comert exterior gaze pouvoirs publics international law etica market delinquance legislation economique cours polycopies stat manuals flux de trezorerie industrie petroliere technologie transport ferroviaire common commercial policy expert systems society biotechnologie birocratie creance contraventie administrativa curs de schimb venit agricol auditing servicii financiare science economique management universitar resources exploitation servicii comunitare centres d'enseignement superieur control fiscal cooperatives planning services aux entreprises assurance maladie acquisitions Banca Mondiala capital circulant audit contabil controle d'emissions accize marketing boissons alcoolisees dezechilibru bugetar organizatii exchange rate local government impot sur la consommation clientele patrimoniu jurisprudenta arbitrage financier national budget transport fluvial si lacustru private consumption sanctions penales trezorerie inflation publicatii periodice credit d'impot efficiency Internet esprit d'entreprise lieux de travail transport feroviar sisteme de credit finantare comparative analysis European Union macroeconomics finantare externa retirement gaz taux d'interet economic indicators monetary circulation effet de serre croissance de l'emploi cursuri universitare intreprinderi publice transport public investment impot sur les salaires declaratii capitalism contract comercial pauvrete bursa de valori competitivitate code civil impots locaux envois de fonds budget de l'etat exporturi investitii directe audit higher education gestion comptable indexation administration publique ecodeveloppement bauturi alcoolice fonds de secours demand repartition du revenu dedommagement business organization servicii sanitare factori de productie buget piata financiara cooperative public authorities public revenues prices marchandises budgetary control expeditia marfii investissements publics cheltuieli sociale developpement economique biens et services drept property tax ecology economic relations mines environmental economics transport maritim corporatii cifra de afaceri sante publique plati information technology progres social economic doctrines libre circulation des marchandises politics deduction fiscale droits sociaux organizatii internationale health services organisation de l'entreprise pollunats democracy analyse economique modele matematice libera circulatie a marfurilor infraction administrative tourism bonds redevances parlament intreprinderi comerciale telecomunicatii government productivite drept fiscal international prospection geochimique petroleum products price control ethics oligopoles vocational training banci de investitii materiale audiovizuale etats membres acte de commerce occupational safety cumparare comptabilite convergenta economica adoptiune etat angajament de plata comptes nationaux social security consumers methodology hotarare a unei instante products geological surveys societes transnationales economie publica tax collection expenditure libertati civile cod civil monetary systems structura economica conservation de ressources sante assurance wage policy constitutions sustainable development venit national constructie analyse statistique international tax law banci de dezvoltare politique agricole religion litigiu taxa pe consum fraud transport maritime taxa de import droit du travail produits economie de bien-etre invatamant la distanta politica demografica cresterea populatiei feasibility studies administration financiere bunuri mobile arbitraj financiar secteur tertiaire services aux communautes heures de travail dette publique employes des services publics cultural organisation deseuri Islam paradis fiscaux judicial proceedings libertes civiles commerce goods and services concurenta impozit indirect forta de munca legislatie produits petroliers contrat commercial controlul calitatii budgetary equilibrium stimulants financiers taxe subventions financial legislation arta produse public finance salarii vama valori mobiliare deficit budgetaire livrarea marfurilor tranzactie financiara course papers venituri din investitii guerilleros taxe locale legislatie sociala mathematiques direct investment consumer protection productie industriala integrare economica probability aspecte financiare strategie de dezvoltare oil fields insurance companies resspurces humaines intreprinderi mijlocii politica urbana protectie sociala teze de doctorat economic evaluation intellectual property vente au detail executie bugetara exploration des ressources road transport privatizare producers audiovisual materials analiza statistica relations professionnelles legislatie financiara information randament analiza regionala productie miniera series temporelles defense buget national investment economistes fourrage dividends recession economique services postaux economic development Uniunea Economica si Monetara producteurs metodologie fuziuni de intreprinderi serii temporale proiecte de investitii douane Economic and Monetary Union corporate governance stabilisation economique relations intergroupes frauda modele economice petites entreprises financial statements competition economic recovery venit impozabil forecasts retail marketing management financiar professions risk management institutii publice unemployment sisteme monetare responsabilitate legala economie sociale mouvements de tresorerie impot sur le revenu articles standarde taxa pe valoarea adaugata contabilitate manageriala declaratie fiscala litige moyennes entreprises stocks Commission Europeene grants societate comerciala cu raspundere limitata contributie la asigurarile sociale dreptul familiei foreign investment importuri disability benefits obligations externalitati fonduri de asigurare systemes bancaires comert interior contabilitate financiara servicii investitii straine fixed assets entreprises publiques cursuri multigrafiate patrimoine fiscalitate union economique et monetaire amortizare flat-rate tax procedura legala stock exchange publicatii digitizate peage moyens de communication blanchiment d'argent metallurgy productivitate diplomatie legislatie economica federalisme service industry workers propriete trade protection de l'environnement
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