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    2,000 us tax consulting δουλειές που βρέθηκαν, με τιμές EUR

    Καλημέρα , είμαι ο υπέθυνος εταιρίας marketing consulting. Ένα από τα αντικείμενα μας είναι και η καταστευή και διαχείριση websites. Ψάχνουμε συνεργάτη που θα μας υποστηρίξει στα εξή...

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    ...έργου Migrant Talent Garden που αποσκοπεί στην αντιμετώπιση της υψηλής και αυξανόμενης ανεργίας σε νέους και μετανάστες, μέσω της σύμπραξης ειδικών πεδίου στο πλαίσιο ενός &...

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    Έχω μία εταιρεία υπηρεσιών management και consulting για ξενοδοχεία και αναζητώ κειμενογράφο για το νέο μου σάιτ (αγγλικά και ελληνικά).

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    Έχω μία εταιρεία υπηρεσιών management και consulting για ξενοδοχεία και αναζητώ κειμενογράφο για το νέο μου σάιτ (αγγλικά και ελληνικά).

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    Έχω μία εταιρεία υπηρεσιών management και consulting για ξενοδοχεία και αναζητώ κειμενογράφο για το νέο μου σάιτ (αγγλικά και ελληνικά).

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    ΣΜΓ
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    EBARCHITECTS is the leading consulting firm in Greece in the field of Building Information Modeling technology. We have designed a series of plug ins for Autodesk Revit and Navisworks and we are looking for a programmer to undertake development. -C#

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    Create my consulting logo Έχει λήξει left

    My logo is COUNT ON ME ΣΥΜΒΟΥΛΕΥΤΙΚΗ in black and white

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    Design project Έχει λήξει left

    Σχεδιάστε ένα λογότυπο SALUS Security Consulting

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    Build a Website Έχει λήξει left

    Hello name is konstantinos and i have a consulting f.b page regarding vehicles...I advise people to choose the appropriate car which is ideal for their needs..This is the basic concept...I want to run a web page as well, in order to look more pro related to my services and be able to put advertisements..I would like this web site to be updated with f.b every time i upload something. I WANT IT TO BE GREEK AND ENGLISH...

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    Luck with us Έχει λήξει left

    Ασχολούμαι αρκετα χρόνια με τα BETS και έχω πολύ καλά ποσοστά και θα θελα να τα μοιραστώ με τον κόσμο!

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    Smart Tax web site Έχει λήξει left

    Διορθώσεις σε ιστοσελίδα, λειτουργία, προβολή

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    Instant Reports from Tax Website 6 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    ...from a tax website. This involves scrapping website using the provided credentials by the client, i am looking for getting the python code as i can run the code myself in the future or integrate it to another system. Key Requirements: - I need approximately 300 data points extracted. - The output for these data points should be organized into a PDF or Word. This project is about creating an automated system to generate instant reports about a company. Only difficulty is the website has drops downs to select the period involved and in those 300 data points actually many come from the same source. Ideal Skills and Experience: - Experience in web scraping (Python) - Proficient in creating PDF documents from extracted data - Adept at handling large amounts of data - Familiarity w...

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    Παρακαλούμε Κάνε Εγγραφή ή Κάνε Είσοδο για να δεις λεπτομέρειες.

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    Proficient US English AI Website Content Writer 6 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    I am looking for a SEO friendly AI Website Content writer who has strong knowledge over US English and can research and write AI related content. The website is for a new Company which will help in Management and technical consultancy to companies. Something like a mix of Mckinsey and BCG group sandwiched with something like a cognizant or Accenture. This is a company that does management consultancy this is a technical consultancy Also I want to include Gen Ai services in the same. This is a Gen Ai company example : it should look like a management consultancy as well as technical consultancy website with a flavor of Gen AI incorporated Initially 7 to 10 pages would be descent No blogs as of now. just core

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    I require an expert in resume creation and formatting to enhance my CV in a professional manner. The main tasks are: - **Formatting:** I need the font and style updated t...certifications. I expect these to be seamlessly integrated into my resume. - **LinkedIn Integration:** I would also like you to refer to my LinkedIn profile for additional information that could be included in the resume. The ideal freelancer should be: - Proficient in resume writing and formatting. - Experienced in Financial Services Consulting. - Skilled at incorporating new skills and certifications seamlessly into a resume. - Able to complete the task within 5 calendar days. The final work product should be both a Microsoft Word and pdf documents.

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    Logo Design Brief for 'LinkLogic' Project Overview: Design a logo for a consulting business ‘LinkLogic’ that offers data strategy, business transformation and media management services. The logo should reflect the essence of the business, which focuses on data strategy for marketers. Objective: The main goal of this project is to create a new, memorable, and versatile logo. The logo should reflect the company's commitment to innovation, collaboration, connection, and technical excellence. It must be adaptable for use in various media formats, including print, digital, and social media platforms. The logo should also appeal to potential partners, investors, and industry professionals Target Audience: * Marketers * Agencies Brand Personality: * LinkLogic...

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    Spain Expat Tax Simulation (Retired) 6 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    ...on the verge of moving to Spain and intend to create a detailed tax scenario for a retiree before making the final move. The plan is to move to Malaga. Here's what I need: - Thorough simulation of tax implications for a retiree in Spain. including wealth tax - The taxation system's specifics should accommodate an expat receiving pension from their home country. - I'm interested in potentially optimizing my finances to reduce tax liabilities. The perfect freelancer for this project would ideally: - Have a strong background in international taxation, particularly Spain's laws and regulations. - Have previous experience in similar tax simulations or fiscal planning for retired expats. - Be knowledgeable about the nuances of tax...

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    Comprehensive Income Tax Consultation 6 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    As a self-employed professional, I need expert assistance with matters related to income tax. My needs include: - Tax planning and advice: Provision of strategic tax planning tailored to my particular circumstances to optimize my tax situation. - Resolving tax issues: Assistance in handling and resolving any existing or potential tax-related problems. - Draft Copy: Guidance and potential collaboration on creating and reviewing tax documents, though I'm currently uncertain about it. Ideal freelancers for this project should have a strong background in tax law, income tax filing for self-employed professionals, and excellent problem-solving skills. Business advisory experience would also be beneficial.

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    About US page 9 μέρες left

    As discussed I will work on the About US page content for th site.

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    Female app developer to help us build multi-platform Card Game 6 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    Hi, We’re looking for a skilled female app developer to build a quick MVP and convert a physical card game into a mobile app game for both iOS and Android platforms. Quick note: I appreciate those who feel the need to start a chat and not so much those who have not bothered to read the brief before wanting to chat. I'll only start a chat if you have at least 2 to 4 links to card games you have published. Skills and experience required for this project: Experience converting physical card deck games into digital game experiences would be the ideal provider. The game brief overview: "Ello" is a two-player game played with a standard 52-card deck, where each player starts with 26 cards. The game assigns values to only four cards in the deck. In each turn, playe...

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    ...stepping into the freelancing world. While I have a keen interest in freelancing, I seek mentorship in specific areas related to my studies. Here's what I need: -Assistance with Business Consulting: A deep-dive into business models, strategies, and operations. -Direction in Market Research: Guiding in carrying out market analyses, consumer behavior study, and competitive landscape. -Training in Financial Analysis: Advice on financial forecasts, interpreting financial statements, and investment strategies. The ideal person for this job would be a seasoned freelancer with extensive experience in business consulting, market research, and financial analysis. If you've mentored others in freelancing, which I'm particularly interested in, I would find your exper...

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    ...proven track record of API integrations. - Deep understanding of the Gemini API and its capabilities for real-time data. - Prior experience in developing chatbots or similar interactive features would be a plus. - Strong communication skills and ability to understand and implement precise requirements. Example of the Pront that is to be implemented:(Assume the role as a risk analyst for the Consulting firm Advisors for a company in the Banking sector located in Puerto Rico, the company has a cloud the client by indicating first what the top 5 security risks they are exposed to when using the cloud, second a brief description of the consequences would be if they do not mitigate each risks, third a recommendation summarized in 2 lines to mitigate each risk, fourth include

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    I'm in immediate need of a professional skilled in residential conveyancing. Your task will be focused on completing the Stamp Duty Land Tax (SDLT) for a foreign property I'm considering as a second home. I have purchased a 2nd property in Cambodia and just discovered I need to pay approx £1700 stamp duty. I am looking a quote for a lawyer / conveyancer or other authorised person to do this on my behalf. This is a UK requirement so knowledge/ability to deal with HMRC requirements is needed.

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    ... business cards, flyers and even merchandise such as apparel and mugs. Therefore, the design should be versatile and able to maintain its appeal across these different mediums. Ideal Skills: - Graphic Design - Logo Design - Branding - Understanding of various design software and tools ABOUT "Valentius Kryptix" Valentius is a dynamic company specializing in Software Development, Management Consulting, Digital Marketing, and EdTech. We deliver cutting-edge software solutions, provide strategic management insights, craft impactful digital marketing campaigns, and innovate in educational technology to empower businesses and learners alike. Valentius combines expertise and creativity to drive success across multiple industries, ensuring excellence and growth for our clien...

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    I have ongoing work related to our previous project 'Vintage Style Logo & sign for Bettis Consulting LLC - Oil & Gas Exploration & Production with oil derrick icon'

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    Dual Citizen Tax Filing Expert Needed -- 2 5 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    ...in need of an accountant specializing in individual tax filing for both US and Canada. I am a dual citizen of Canada and the USA, having obtained my US citizenship in 2020. Due to a recent move to Arizona and plans to sponsor my wife for her green card, I have discovered the need to file my Canadian taxes with the USA. I require an experienced and licensed accountant who specializes in both US and Canadian tax laws, particularly for dual citizens, to get my taxes in order promptly. Responsibilities: File Canadian tax returns for the years since obtaining US citizenship in 2020. Ensure compliance with both Canadian and US tax laws and regulations. Provide accurate and timely filing of all necessary documents. Assist with a...

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    ...including income, expenses, and capital. It should then generate insightful reports and analytics to help them make informed decisions. - Budgeting and Forecasting: The app should have a feature that assists in creating budgets and forecasts to help business owners plan their financial future. - Alerts and Reminders: The app should be able to send alerts and reminders for important financial tasks like tax payments, billings, or loan repayments. - User-friendly Interface: The app should be easy to navigate and understand even for individuals without a strong financial background. Ideal Skills: - Proficiency in web and mobile app development, particularly in creating applications with financial functionalities. - Experience in designing user-friendly interfaces and intuitive user...

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    Effective B2B Lead Generation for Consulting Firm 5 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    As a B2B consulting firm, Veritern is seeking skilled freelancers to enhance our sales through targeted lead generation. We need experts who can identify, reach out to, and engage businesses that require consulting services. Desired Skills and Experience: Proven track record in B2B lead generation Extensive knowledge of the consulting sector Expertise in sales growth strategies Exceptional business communication skills Proficiency in digital marketing tools and techniques Familiarity with LinkedIn automation tools like Responsibilities: Develop and implement effective lead generation strategies Utilise LinkedIn, automation tools like , and cold emails for outreach Identify and engage potential clients within various industries Create and execute digi...

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    Seeking assistance to recover my Microsoft email account. I've contacted Microsoft support and tried to restore on my own, but my efforts proved unsuccess...tried to restore on my own, but my efforts proved unsuccessful. I can't access my phone number linked to the account for 2-step verification. Skills & Experience needed: - Experienced in Microsoft email recovery - Familiarity with situations where standard recovery measures (like backup phone number) are not accessible - Successful track record in solving similar cases The task involves: - Consulting with me to understand previous actions taken - Working around the 2-step verification to advance the recovery process - Potentially liaising with Microsoft support Please, bid if you have a feasible plan and ...

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    Vendor Registration Automation for Industrial Firms 5 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    I'm in need of an expert to develop a vendor registration system for my company. This system will automate the entire registration process for vendors interested in doing business with us. Key Features: - Simplified Vendor Onboarding: The system should allow vendors to quickly provide necessary information. - Document Submission: Vendors should be able to upload business registration documents directly onto the platform. - Verification: The system should be able to verify the submitted documents and inform the vendor of their approval status. Data Collection: - The system needs to capture vendor information including their company name, contact details, and specific business registration documents. Registration Details: - Company Name: The system will require vendors to pro...

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    I'm in need of a skilled developer to add a custom feature to Invoice Ninja. The following required features need to be developed: 1. Receipt on top of payments module - integrate receipt into payments, with ability to add Tax Withholding (for example, 5%) that will be deducted as tax given to the government from the client side. Receipt (payments) will also generate a pdf that can be sent to the customers. 2. App css injection - Ability to inject custom CSS code into the main app (portal has this option, need to copy paste for the company field) this is in order to enable RTL for RTL language users. CSS can be given. CSS can also be hard coded, only used for RTL. but should only be enabled if user selected either Hebrew or Arabic as language. 3. Expenses sub category...

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    I'm seeking an experienced sports statistician who specializes in data analysis. We would like to find someone based in the US who has some knowledge ideally of the NFL. Our primary aim is to understand the overall performance of different teams and when they peak (early, mid-, late season, etc.) Key Responsibilities: - Examine several seasons of football, basketball, and baseball statistics (to be decided) - Provide team performance analysis - Generate report highlighting key findings Required Skills and Experience: - Understanding of sports statistics, specifically American football, baseball and basketball - Proficient in statistical analysis tools - Previous experience in sports-data analysis preferred

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    Cross-Platform Payment App Development 5 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    I need a cross-platform native mobile application for iOS and Android that will primarily be used for fund transfer, recharge, bill payment, tax accounts, and other utility services as per attachment. The app should have a user-friendly interface and must be fast, secure and reliable. Key requirements: - Develop a cross-platform native mobile application for iOS and Android. - The application should be able to facilitate fund transfers, recharge, bill payments, manage tax accounts, and provide utility services. - Ensure that the app is user-friendly, fast, secure, and reliable. I need this project completed ASAP. Please provide your portfolio and relevant experience when you submit your bid.

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    ...Shopify and the Order Printer app to assist me in updating the 'Order Forms' and 'Tax Invoice' templates. The previous version of the app has been updated, and as a result, the code for these templates needs to be adapted. The 'Order forms template' must have: Order Number and Order Date Notes from Customer Quantity, Item Details fields including variants and customisation details. Estimated Delivery Date Customer & Shipping Details The 'Tax Invoice' must have: TAX INVOICE Logo Order Number and Order Date Business Name & Address ABN: Customer Name & Address Quantity, Item Details and variant Pricing, Discounts etc Tax displayed as GST Your main focus will be to ensure that the 'Order Fo...

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    Canadian Pension and Tax Advice -- 2 5 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    I''m looking for ​a Canadian expert ​in pensions ​and personal tax, with full knowledge of CPP, OAS, and GIS benefits. I'm resident in BC but I have a Quebec-regulated LIRA. I​ am not looking for investment or generic advice, but personalized consulting at an hourly rate by video. I think an hour or two will be enough, at least to start. ​You would advise me about how to draw down my limited registered investments and plan for my impending pension income in a tax-efficient way. If you are not based in Canada, please do not apply. Automated replies will also be rejected.

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    Need Compliance Sales Expert 5 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    ...professional with a keen understanding of the technology sector, capable of selling consulting services to corporations via my firm, www.kailashconsult.com. Key Responsibilities: - Lead generation and prospecting - Presentation of our consulting solutions to prospective clients - Closing deals and following up with clients Ideal Candidate Profile: - Proven sales experience, preferably in the consulting services industry - Solid understanding of technology industry trends and needs - Exceptional communication and negotiation skills - The capacity to engage and influence corporate decision-makers - Self-starter, motivated and organised Please note that the candidate is expected to understand our consulting services and should be able to tailor presen...

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    Urgent Website and Landing Page Development 5 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    ...Page 1: IT Services Title: "Transform Your IT with Our Expert Services" Description: Brief overview of IT services offered, including: IT Consulting IT Project Management IT Staffing Features and benefits of IT services Testimonials from satisfied end customers (using ) CTA to contact or learn more Integration with for website building and design Using 's: Funnel builder Lead generation Email marketing integration Landing Page 2: IT Support Title: "Expert Support for Your Microsoft Solutions" Description: Brief overview of Microsoft Premier Support services offered, including: Microsoft Premier Support Microsoft Consulting Services Features and benefits of Premier Support Testimonials from satisfied end customers (using ) CTA to contact or learn

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    I need an Excel expert to cr...spreadsheet to track and calculate project costs, revenues, expenses, and profits. Specific calculations required include sum, average, percentage. The Excel sheet should track the following: - Project cost - Project revenue - Project expenses - Percentage of account receivable - Percentage of account paid - How the client paid after tax - Description for the costs - Percentage of the costs - Percentage of the profit before tax - Percentage of account receivable before tax - Date of payment The data presentation in the spreadsheet should be in the form of tables and graphs. Experience with financial data analysis and management is vital. Understanding of cost and profit calculations, as well as capability to implement advanced Excel ...

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    Comprehensive Business Assessment Needed 5 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    I require a comprehensive business assessment within the next 10 hours. The assessment should focus on the following areas: - Marketing Strategies - Financial Performance - Operational Efficiency Although no specific goals were provided, I am looking for an expert who can critically evaluate these areas and identify potential areas of improvement. Your assessment sh...improvement. Your assessment should provide insights on strengths, weaknesses and potential risks. Please showcase your experience in conducting similar assessments and your understanding of these key aspects of business. Your report should be thorough and well-structured, with clear and actionable recommendations. The ideal candidate should have a background in business analysis, strategy consulting, or financial...

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    THIS IS NOT A NORMAL PROBLEM.... so I need a REAL expert! I'm currently facing issues with tax display on my WooCommerce store. The tax is not appearing for customers in the front end, and it's also not showing on the invoices. I'm not using any additional tax plugins or extensions. 1) Tax is configured 2) Tax rates are set 3) Ive tried turning off all other plugins 4) Ive tried changing theme Key Requirements: - Ensure that tax is displayed as a separate line item during checkout. - Include tax details on customer invoices. Ideal Skills: - EXPERT ONLY experience and understanding of WooCommerce / wordpress - Proficiency in managing taxes within WooCommerce. - Attention to detail to ensure that tax information is d...

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    Financial Planner for Individuals 5 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    I'm currently seeking a fi...a financial planner with experience in creating personalized plans for individual. Key requirements: - Ability to provide holistic financial planning with an eye on retirement, investments, and tax planning - Flexibility for both one-time consultations and potentially ongoing advice - Strong communication skills, able to explain complex financial concepts to a layperson The ideal candidate for this project should have a background in financial planning, and be well-versed in the intricacies of personal finance, retirement accounts, and investment advice for individuals. Prior experience with tax planning is also considered a strong asset. Please include in your bid any relevant certifications or qualifications, as well as examples of pri...

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    I'm looking for an expert to help me with my existing business. The primary goal is to increase sales through Conversion Rate Optimization on my WordPress site. Additionally, I'm also in need of comprehensive branding and On page SEO services. Main Responsibilities: - Implementing proven CRO strategies to boost sales and branding on a WordPress website for an Agile Enterprise Coach utilizing SAFe framework. - Build 4 pages: A CRO home page landing page, about page, case study page, and contact page. - Developing a complete brand identity package including using and header image provided. Ideal Skills and Experience: - Proficiency in WordPress, particularly in CRO techniques. - Proven experience in boosting online sales through CRO. - Strong portfolio in brand identity, inclu...

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    I'm seeking a seasoned professional who can explore potential business opportunities for our ceramic tiles in the U...sectors. Key Responsibilities: - Research and identify potential strategic business partners within the commercial sector in the US - Initiate and maintain communication with prospective partners - Negotiate and establish retail partnerships for our ceramic tiles Ideal Candidate: - Previous experience in B2B sales or business development, preferably within the tile industry - Strong understanding of the US commercial sector - Excellent communication and negotiation skills - Proven track record in establishing successful retail partnerships This project offers a fantastic opportunity for the right candidate to play an integral role in expanding our mark...

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    Dual Citizen Tax Filing Expert Needed 4 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    ...in need of an accountant specializing in individual tax filing for both US and Canada. I am a dual citizen of Canada and the USA, having obtained my US citizenship in 2020. Due to a recent move to Arizona and plans to sponsor my wife for her green card, I have discovered the need to file my Canadian taxes with the USA. I require an experienced and licensed accountant who specializes in both US and Canadian tax laws, particularly for dual citizens, to get my taxes in order promptly. Responsibilities: File Canadian tax returns for the years since obtaining US citizenship in 2020. Ensure compliance with both Canadian and US tax laws and regulations. Provide accurate and timely filing of all necessary documents. Assist with a...

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    Trophy icon Youth Summer Employment Logo Design 2 μέρες left

    My education consulting company has been hired to do some marketing. This government department is the Newark Youth Career One-Stop Career center, they focus on getting young adults into jobs and career advancement. they have a summer program called the "Summer Youth Employment Program (SYEP)". This is the biggest summer employment program in the state of New Jersey since Newark is the largest city in NJ. I have attached their current department logo to this.. Now they hired my organization to run their SYEP Orientation. This orientation helps jump off their summer youth employment program, we will provide the youth with development workshops. for this contest, i need: 1) 2024 SYEP logo (this will be logo used at orientation and other environments. (this also needs t...

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    US Legal Drafting Assistance Needed 4 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    I'm in need of a skilled individual who can help me with legal paperwork drafting in the United States. The ideal candidate should have a good understanding of criminology or police-related tasks. Key Requirements: - Drafting of various types of legal documents such as contracts and agreements - Experience in criminology research and police policy development - Able to assist in developing crime reports, incident reports, and investigation reports. Your support in this project would be crucial in ensuring that all the necessary paperwork is professionally and accurately drafted. I look forward to receiving proposals from freelancers with relevant legal and criminology experience.

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    ...business on Shopify and Etsy, and I need help with tax planning to ensure my business is tax-efficient and sales tax compliance to avoid any issues in future. Key Requirements: - Help with tax planning and strategy for my small ecommerce business startup. - Assistance with sales tax compliance for the transactions on Shopify and Etsy. - Most importantly must be expert on NYS business tax rules. Additional Information: - I do not have a registered business entity yet, so your expertise in guiding me through the process of setting one up would be appreciated. - Familiarity with tax laws and regulations related to ecommerce businesses is a must. - Ideally, you have experience working with small startups in the ecommerce space and can prov...

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    Montessori Material eCommerce Website 4 μέρες left
    ΕΠΙΒΕΒΑΙΩΜΕΝΟ

    ...totally focused on selling approved Montessori learning toys and educational materials. Key Features: - Navigation should be simple and intuitive for all users: parents, teachers, and occupational therapists, and carers for elderly or someone with disabilities. - Seamless shopping cart and checkout experience. - Detailed product information with quality images. -Allow clients to request proforma tax invoice for NDIS or HCP payments Ideal Candidate: - Proficient in eCommerce website design and development. - Has knowledge or experience in Montessori education, even if only minimally. - Understanding of SEO to drive traffic. - Ability to work in a timely manner, with skills to deliver a flawless website that fits the brief. This will be an exciting project for anyone who under...

    €288 (Avg Bid)
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    ...my product with following features ( PaaS ) HRMS functionality - staff onboarding /offboarding , absence management , time tracking management , leave management , payroll management , online pay slips , request management , document management Key Functionalities: - Payroll System: I need a comprehensive payroll system that can accurately calculate and manage employee salaries, deductions, and tax withholdings. Integration or Custom Built: - I am not sure whether I prefer a custom built HRMS or integration with an existing platform. I am open to suggestions and recommendations from the freelancer based on their expertise and experience. Skills and Experience: - Experience in developing and implementing payroll systems for existing businesses. - Knowledge of HRMS best practic...

    €169 (Avg Bid)
    €169 Μέση Προσφορά
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