BibTex RIS Cite

SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI

Year 2009, , 185 - 212, 01.02.2009
https://doi.org/10.1501/SBFder_0000002108

Abstract

References

  • ALTINTAā, Hakan (2006), MüĂteri Sermayesi Yönetimi (Bursa: Alfa Aktüel).
  • ALTUNTUþ, Kaan (2005), “MüĂteri ĀliĂkileri Yönetimi ve Web Tabanl× Hasar Yönetim Sistemi Yaz×O×P×Q×n MüĂteri Āstekleri Doÿrultusunda GeliĂtirilmesine Yönelik Bir Uygulama,” (Marmara Üniversitesi, Fen Bilimleri Enstitüsü, Yay×nlanmam×Ă Yüksek Lisans Tezi, Āstanbul) .
  • BEJOU, David/KEININGHAM Timothy L./AKSOY, Lerzan (2006), Customer Lifetime Value: Reshaping the Way We Manage to Maximize Profits (United States of America: Best Business Books).
  • BERGER, Paul D./NASR, Nada I. (1998), “Customer Lifetime Value: Marketing Models and Applications,” Journal of Interactive Marketing, 12/1: 17–29.
  • BECHWATI, Nada Nasr/ESHGHI, Abdolreza (2005), “Customer Lifetime Value Analysis: Challenges and Words of Caution,” Marketing Management Journal, 15/2: 87–97.
  • BAUER, Hans H./HAMMERSCHMIDT, Maik (2005), “Customer-Based Corporate Valuation Integrating the Concepts of Customer Equity and Shareholder Value,” Management Decision, 43/3: 331–348.
  • BAUER, Hans H./HAMMERSCHMIDT, Maik/BRAEHLER, Matthias (2003), “The Customer Lifetime Value Concept and Its Contribution to Corporate Valuation,” Yearbook of Marketing and Consumer Research, 1: 47–66.
  • &ĀVELEK, AyĂen (2004), “Konaklama ĀĂletmelerinde MüĂteri ĀliĂkileri Yönetimi’nin ĀĂletme Performans×na Etkisi,” (Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü, Yay×nlanmam×Ă Yüksek Lisans Tezi, Konya).
  • CHING, W-K./NG, MK/ WONG, K-K/ALTMAN, E. (2004), “Customer Lifetime Value: Stochastic Optimization Approach,” Journal of the Operational Research Society, 55: 860–868.
  • COKINS, Gary. (2006), “Measuring Customer Value: How BPM Support Beter Marketing Decisions,” Business Performance Management Magazine, 4/1: 13–18.
  • COLLINGS, D./N. Baxter (2005), “Valuing Customer”, BT Technology Journal, 23/3: 24–29.
  • EVANS, Martin/O’MALLEY, Lisa/PATTERSON, Maurice (2004), Exploring Direct and Relationship Marketing (Great Britain: Thomson Learning).
  • GELBRICH, Katja/NAKHAEIZADEH, Reza (2000), “Value Miner: A Data Mining Environment for the Calculation of the Customer Lifetime Value with Application to the Automotive Industry,” DE MANTARAS, R. Lopez/ PLAZA, E. (eds.), ECML 2000, LNAI 1810:154–161.
  • GLOY, Brent A./AKRIDGE, Jay T./PRECKEL, Paul V. (1997), “Customer Lifetime Value: An Application in the Rural Petroleum Market,” Agribuness, 13/3: 335–347.
  • GUPTA, Sunil./LEHMANN, Donald R. (2003), “Customers As Assets,” Journal of Interactive Marketing, 17/1: 9–24.
  • GUPTA, Sunil/LEHMANN, Donald R. (2005), Managing Customers As Investment The Strategic Value of Customers in the Long Run (United States of America: Wharton School Publishing).
  • GUPTA, Sunil/HANSSENS, Dominique/HARDIE, Bruce/KAHN, William/ KUMAR, V./LIN, Nathaniel/RAVISHANKER, Nalini/SRIRAM, S. (2006), “Modeling Customer Lifetime Value,” Journal Service Research, 9/2: 139–155.
  • GURċU, CČlin/RANCHHOD, Ashok (2002), “How to Calculate the Value of A Customer Measuring Customer Satisfaction: A Platform for Calculating, Predicting and Increasing Customer Profitability,” Journal of Targeting, Measurement and Analysis for Marketing, 10/3: 203–219.
  • HATĀPOþLU, IĂ×l (2000), “Otel ĀĂletmelerinde ĀliĂkisel Pazarlama ve Kemer Bölgesindeki Otel ve Tatil Köylerinde ĀliĂkisel Pazarlama Uygulamalar× Üzerine Bir AraĂW×rma”, (Anadolu Üniversitesi, Sosyal Bilimler Enstitüsü, Yay×nlanmam×Ă Yüksek Lisans Tezi, EskiĂehir).
  • HOEKSTRA, Janny C./HUIZINGH, Eelko K. R. E. (1999), “The Lifetime Value in Customer-Based Marketing,” Journal of Market Focused Management, 3: 257–274.
  • HUGHES, Arthur M. (1994), Strategic Database Marketing (England: McGraw-Hill Companies).
  • HWANG, Hyunseok/JUNG, Taesoo/SUH, Euiho (2004), “An LTV Model and Customer Segmentation Based on Customer Value: A Case Study on the Wireless Telecommunication Industry,” Expert Systems with Applications, 26: 181–188.
  • JAIN, Dipak/SINGH, Singh Siddhartha (2002), “Customer Lifetime Value Reseacrh in Marketing: A Review and Future Directions,” Journal of Interactive Marketing, 16/2: 34–45.
  • KANDELL, Jackie (2000), “CRM, ERM, One-to-One-Decoding Relationship Management Theory And Technology,” Trust & Estates, 139/4: 49–53.
  • KESER, Ercan (2008), “MüĂteri YaĂam Boyu Deÿerinin Analizi: Erzurum’daki Serbest Muhasebeci ve Mali MüĂavirler Üzerinde Bir Uygulama,” (Atatürk Üniversitesi, Sosyal Bilimler Enstitüsü, Yay×nlanmam×Ă Yüksek Lisans Tezi, Erzurum).
  • KUMAR, V./RAMANI, Girish/BOHLING, Timothy (2004), “Customer Lifetime Value Approaches and Best Practice Applications,” Journal of Interactive Marketing,18/3: 60–72.
  • KUMAR, V./GEORGE, Morris (2007), “Measuring and Maximizing Customer Equity: A Critical Analysis,” Journal of Academy of Marketing Science, 35: 157–171.
  • NOONE, Breffini M./KIMES, Sheryl E./RENAGHAN, Leo M. (2003), “Integrating Customer Relationship Management and Revenue Management: A Hotel Pespective,” Journal of Revenue and Pricing Management, 2/1: 7–21.
  • ODABAāI, Yavuz (2004), Sat×Ăta ve Pazarlamada MüĂteri ĀliĂkileri Yönetimi (EskiĂehir: Sistem Yay×nc×O×k).
  • ONUR, Aytuÿ (2005), “MüĂteri Sermayesi Yönetimi”, (Uludaÿ Üniversitesi, Sosyal Bilimler Enstitüsü, Yay×nlanmam×Ă Doktora Tezi, Bursa).
  • PEPPERS, Don./ROGERS, Martha (2004), Managing Customer Relationships A Strategic Framework (United States of America: John Wiley & Sons, Inc.).
  • PREIFER, Philip E./HASKINS, Mark E. /CONROY, Robert M. (2005), “Customer Lifetime Value, Customer Profitability, and the Treatment of Acquisition Spending,” Journal of Managerial Issues, 17/1: 11–25.
  • REINARTZ, Werner Josef (1999), “Customer Lifetime Value Analysis: An Integrated Emprical Framework for Measurement and Explanation,” (Houston University, The Faculty of the College of Business Administration, Doctor of Philosophy).
  • REINARTZ, Werner J./KUMAR, V. (2000), “On the Profitability of Long-Life Customers in a Noncontractual Setting: An Empirical Investigation and Implications for Marketing,” Journal of Marketing, 64/4: 17–35.
  • ROSSET, Saharon./NEUMANN, Einat /EICK, Uri/VATNIK, Nurit (2003), “Customer Lifetime Value Models for Decision Support,” Data Mining and Knowledge Discovery, 7: 321–339
  • SCHNEIDER, Gülp×nar Kelemci/SAþLAM, Damla (2007), “MüĂteri YaĂam Boyu Deÿeri Hesaplama Modelleri ve Model DeÿLĂkenlerine Genel Bir Bak×Ă,” Pazarlama Dünyas× Dergisi, 21/5: 32–38.
  • SINGH, Siddharth Shekhar (2003) “Customer Lifetime Value Analysis,” (Nortwestern Universitity, Field of Marketing, Doctor of Philosophy, Evanston, Illinois).
  • STAHL, Heinz K./MATZLER, Kurt /HINTERHUBER, Hans H. (2003), “Linking Customer Lifetime Value with Shareholder Value,” Industrial Marketing Management, 32: 267–279.
  • TAROKH, Mohammad J./SEKHAVAT, Ayd×n Akbari (2006), “LTV Model in Consultant Sector. Case Study: Mental Health Clinic,” Behaviour & Information Technology, 25/5: 399–405.
  • WATSON, Lisa/ Sudhir H. Kale (2003), “Know When to Hold Them: Applying the Customer Lifetime Value Concept to Casino Table Gaming,” International Gambling Studies, 3/1: 89–101.
  • WU, Lihua/LIU, Lu/LI Jing (2005), “Evaluating Customer Lifetime Value for Customer Recommendation,” School of Economics & Management, Beihang Universtiy: 138–143.
  • VILLANUEVA, Julian (2003), “Acquisition Channels and Price Discrimination in A Customer Equity Framework,” California University, Los Angeles.
  • http://management.bu.edu/academics/departments/mk.html
  • http://www.ba.metu.edu.tr/~manclub/yayinlar/glokal/pazarlama/musteri.html
  • http://www.marketingmo.com/resources/customer_value.aspx
  • http://www.tcmb.gov.tr/
  • http://www.voxinc.com/customer-experience-calculators/calculate-customer-retentionrate.htm

SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI

Year 2009, , 185 - 212, 01.02.2009
https://doi.org/10.1501/SBFder_0000002108

Abstract

References

  • ALTINTAā, Hakan (2006), MüĂteri Sermayesi Yönetimi (Bursa: Alfa Aktüel).
  • ALTUNTUþ, Kaan (2005), “MüĂteri ĀliĂkileri Yönetimi ve Web Tabanl× Hasar Yönetim Sistemi Yaz×O×P×Q×n MüĂteri Āstekleri Doÿrultusunda GeliĂtirilmesine Yönelik Bir Uygulama,” (Marmara Üniversitesi, Fen Bilimleri Enstitüsü, Yay×nlanmam×Ă Yüksek Lisans Tezi, Āstanbul) .
  • BEJOU, David/KEININGHAM Timothy L./AKSOY, Lerzan (2006), Customer Lifetime Value: Reshaping the Way We Manage to Maximize Profits (United States of America: Best Business Books).
  • BERGER, Paul D./NASR, Nada I. (1998), “Customer Lifetime Value: Marketing Models and Applications,” Journal of Interactive Marketing, 12/1: 17–29.
  • BECHWATI, Nada Nasr/ESHGHI, Abdolreza (2005), “Customer Lifetime Value Analysis: Challenges and Words of Caution,” Marketing Management Journal, 15/2: 87–97.
  • BAUER, Hans H./HAMMERSCHMIDT, Maik (2005), “Customer-Based Corporate Valuation Integrating the Concepts of Customer Equity and Shareholder Value,” Management Decision, 43/3: 331–348.
  • BAUER, Hans H./HAMMERSCHMIDT, Maik/BRAEHLER, Matthias (2003), “The Customer Lifetime Value Concept and Its Contribution to Corporate Valuation,” Yearbook of Marketing and Consumer Research, 1: 47–66.
  • &ĀVELEK, AyĂen (2004), “Konaklama ĀĂletmelerinde MüĂteri ĀliĂkileri Yönetimi’nin ĀĂletme Performans×na Etkisi,” (Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü, Yay×nlanmam×Ă Yüksek Lisans Tezi, Konya).
  • CHING, W-K./NG, MK/ WONG, K-K/ALTMAN, E. (2004), “Customer Lifetime Value: Stochastic Optimization Approach,” Journal of the Operational Research Society, 55: 860–868.
  • COKINS, Gary. (2006), “Measuring Customer Value: How BPM Support Beter Marketing Decisions,” Business Performance Management Magazine, 4/1: 13–18.
  • COLLINGS, D./N. Baxter (2005), “Valuing Customer”, BT Technology Journal, 23/3: 24–29.
  • EVANS, Martin/O’MALLEY, Lisa/PATTERSON, Maurice (2004), Exploring Direct and Relationship Marketing (Great Britain: Thomson Learning).
  • GELBRICH, Katja/NAKHAEIZADEH, Reza (2000), “Value Miner: A Data Mining Environment for the Calculation of the Customer Lifetime Value with Application to the Automotive Industry,” DE MANTARAS, R. Lopez/ PLAZA, E. (eds.), ECML 2000, LNAI 1810:154–161.
  • GLOY, Brent A./AKRIDGE, Jay T./PRECKEL, Paul V. (1997), “Customer Lifetime Value: An Application in the Rural Petroleum Market,” Agribuness, 13/3: 335–347.
  • GUPTA, Sunil./LEHMANN, Donald R. (2003), “Customers As Assets,” Journal of Interactive Marketing, 17/1: 9–24.
  • GUPTA, Sunil/LEHMANN, Donald R. (2005), Managing Customers As Investment The Strategic Value of Customers in the Long Run (United States of America: Wharton School Publishing).
  • GUPTA, Sunil/HANSSENS, Dominique/HARDIE, Bruce/KAHN, William/ KUMAR, V./LIN, Nathaniel/RAVISHANKER, Nalini/SRIRAM, S. (2006), “Modeling Customer Lifetime Value,” Journal Service Research, 9/2: 139–155.
  • GURċU, CČlin/RANCHHOD, Ashok (2002), “How to Calculate the Value of A Customer Measuring Customer Satisfaction: A Platform for Calculating, Predicting and Increasing Customer Profitability,” Journal of Targeting, Measurement and Analysis for Marketing, 10/3: 203–219.
  • HATĀPOþLU, IĂ×l (2000), “Otel ĀĂletmelerinde ĀliĂkisel Pazarlama ve Kemer Bölgesindeki Otel ve Tatil Köylerinde ĀliĂkisel Pazarlama Uygulamalar× Üzerine Bir AraĂW×rma”, (Anadolu Üniversitesi, Sosyal Bilimler Enstitüsü, Yay×nlanmam×Ă Yüksek Lisans Tezi, EskiĂehir).
  • HOEKSTRA, Janny C./HUIZINGH, Eelko K. R. E. (1999), “The Lifetime Value in Customer-Based Marketing,” Journal of Market Focused Management, 3: 257–274.
  • HUGHES, Arthur M. (1994), Strategic Database Marketing (England: McGraw-Hill Companies).
  • HWANG, Hyunseok/JUNG, Taesoo/SUH, Euiho (2004), “An LTV Model and Customer Segmentation Based on Customer Value: A Case Study on the Wireless Telecommunication Industry,” Expert Systems with Applications, 26: 181–188.
  • JAIN, Dipak/SINGH, Singh Siddhartha (2002), “Customer Lifetime Value Reseacrh in Marketing: A Review and Future Directions,” Journal of Interactive Marketing, 16/2: 34–45.
  • KANDELL, Jackie (2000), “CRM, ERM, One-to-One-Decoding Relationship Management Theory And Technology,” Trust & Estates, 139/4: 49–53.
  • KESER, Ercan (2008), “MüĂteri YaĂam Boyu Deÿerinin Analizi: Erzurum’daki Serbest Muhasebeci ve Mali MüĂavirler Üzerinde Bir Uygulama,” (Atatürk Üniversitesi, Sosyal Bilimler Enstitüsü, Yay×nlanmam×Ă Yüksek Lisans Tezi, Erzurum).
  • KUMAR, V./RAMANI, Girish/BOHLING, Timothy (2004), “Customer Lifetime Value Approaches and Best Practice Applications,” Journal of Interactive Marketing,18/3: 60–72.
  • KUMAR, V./GEORGE, Morris (2007), “Measuring and Maximizing Customer Equity: A Critical Analysis,” Journal of Academy of Marketing Science, 35: 157–171.
  • NOONE, Breffini M./KIMES, Sheryl E./RENAGHAN, Leo M. (2003), “Integrating Customer Relationship Management and Revenue Management: A Hotel Pespective,” Journal of Revenue and Pricing Management, 2/1: 7–21.
  • ODABAāI, Yavuz (2004), Sat×Ăta ve Pazarlamada MüĂteri ĀliĂkileri Yönetimi (EskiĂehir: Sistem Yay×nc×O×k).
  • ONUR, Aytuÿ (2005), “MüĂteri Sermayesi Yönetimi”, (Uludaÿ Üniversitesi, Sosyal Bilimler Enstitüsü, Yay×nlanmam×Ă Doktora Tezi, Bursa).
  • PEPPERS, Don./ROGERS, Martha (2004), Managing Customer Relationships A Strategic Framework (United States of America: John Wiley & Sons, Inc.).
  • PREIFER, Philip E./HASKINS, Mark E. /CONROY, Robert M. (2005), “Customer Lifetime Value, Customer Profitability, and the Treatment of Acquisition Spending,” Journal of Managerial Issues, 17/1: 11–25.
  • REINARTZ, Werner Josef (1999), “Customer Lifetime Value Analysis: An Integrated Emprical Framework for Measurement and Explanation,” (Houston University, The Faculty of the College of Business Administration, Doctor of Philosophy).
  • REINARTZ, Werner J./KUMAR, V. (2000), “On the Profitability of Long-Life Customers in a Noncontractual Setting: An Empirical Investigation and Implications for Marketing,” Journal of Marketing, 64/4: 17–35.
  • ROSSET, Saharon./NEUMANN, Einat /EICK, Uri/VATNIK, Nurit (2003), “Customer Lifetime Value Models for Decision Support,” Data Mining and Knowledge Discovery, 7: 321–339
  • SCHNEIDER, Gülp×nar Kelemci/SAþLAM, Damla (2007), “MüĂteri YaĂam Boyu Deÿeri Hesaplama Modelleri ve Model DeÿLĂkenlerine Genel Bir Bak×Ă,” Pazarlama Dünyas× Dergisi, 21/5: 32–38.
  • SINGH, Siddharth Shekhar (2003) “Customer Lifetime Value Analysis,” (Nortwestern Universitity, Field of Marketing, Doctor of Philosophy, Evanston, Illinois).
  • STAHL, Heinz K./MATZLER, Kurt /HINTERHUBER, Hans H. (2003), “Linking Customer Lifetime Value with Shareholder Value,” Industrial Marketing Management, 32: 267–279.
  • TAROKH, Mohammad J./SEKHAVAT, Ayd×n Akbari (2006), “LTV Model in Consultant Sector. Case Study: Mental Health Clinic,” Behaviour & Information Technology, 25/5: 399–405.
  • WATSON, Lisa/ Sudhir H. Kale (2003), “Know When to Hold Them: Applying the Customer Lifetime Value Concept to Casino Table Gaming,” International Gambling Studies, 3/1: 89–101.
  • WU, Lihua/LIU, Lu/LI Jing (2005), “Evaluating Customer Lifetime Value for Customer Recommendation,” School of Economics & Management, Beihang Universtiy: 138–143.
  • VILLANUEVA, Julian (2003), “Acquisition Channels and Price Discrimination in A Customer Equity Framework,” California University, Los Angeles.
  • http://management.bu.edu/academics/departments/mk.html
  • http://www.ba.metu.edu.tr/~manclub/yayinlar/glokal/pazarlama/musteri.html
  • http://www.marketingmo.com/resources/customer_value.aspx
  • http://www.tcmb.gov.tr/
  • http://www.voxinc.com/customer-experience-calculators/calculate-customer-retentionrate.htm
There are 47 citations in total.

Details

Primary Language Turkish
Journal Section Research Articles
Authors

Şükrü Yapraklı This is me

Ercan Keser This is me

Publication Date February 1, 2009
Submission Date July 31, 2014
Published in Issue Year 2009

Cite

APA Yapraklı, Ş., & Keser, E. (2009). SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI. Ankara Üniversitesi SBF Dergisi, 64(02), 185-212. https://doi.org/10.1501/SBFder_0000002108
AMA Yapraklı Ş, Keser E. SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI. SBF Dergisi. February 2009;64(02):185-212. doi:10.1501/SBFder_0000002108
Chicago Yapraklı, Şükrü, and Ercan Keser. “SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI”. Ankara Üniversitesi SBF Dergisi 64, no. 02 (February 2009): 185-212. https://doi.org/10.1501/SBFder_0000002108.
EndNote Yapraklı Ş, Keser E (February 1, 2009) SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI. Ankara Üniversitesi SBF Dergisi 64 02 185–212.
IEEE Ş. Yapraklı and E. Keser, “SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI”, SBF Dergisi, vol. 64, no. 02, pp. 185–212, 2009, doi: 10.1501/SBFder_0000002108.
ISNAD Yapraklı, Şükrü - Keser, Ercan. “SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI”. Ankara Üniversitesi SBF Dergisi 64/02 (February 2009), 185-212. https://doi.org/10.1501/SBFder_0000002108.
JAMA Yapraklı Ş, Keser E. SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI. SBF Dergisi. 2009;64:185–212.
MLA Yapraklı, Şükrü and Ercan Keser. “SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI”. Ankara Üniversitesi SBF Dergisi, vol. 64, no. 02, 2009, pp. 185-12, doi:10.1501/SBFder_0000002108.
Vancouver Yapraklı Ş, Keser E. SERBEST MUHASEBECİLİK VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SEKTÖRÜNDE YAŞAM BOYU DEĞERİNİN HESAPLANMASI ÜZERİNE BİR SAHA ARAŞTIRMASI. SBF Dergisi. 2009;64(02):185-212.