Using Excel for business analysis: a guide to financial modelling fundamentals
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Singapore
Wiley
[2015]
|
| Edition: | Revised edition |
| Series: | Wiley finance series
|
| Subjects: | |
| Online Access: | TUM01 Volltext |
| Item Description: | Auf dem Cover: Edition revised for Excel 2013, + website |
| Physical Description: | 1 Online-Ressource |
| ISBN: | 1118132858 1118132866 1118132874 1119062454 9781118132852 9781118132869 9781118132876 9781119062455 |
Staff View
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV042739609 | ||
| 003 | DE-604 | ||
| 005 | 20160113 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 150806s2015 |||| o||u| ||||||eng d | ||
| 020 | |a 1118132858 |c (ebk.) |9 1-118-13285-8 | ||
| 020 | |a 1118132866 |9 1-118-13286-6 | ||
| 020 | |a 1118132874 |c (ebk.) |9 1-118-13287-4 | ||
| 020 | |a 1119062454 |c (ebook PDF) |9 1-119-06245-4 | ||
| 020 | |a 9781118132852 |c (ebk.) |9 978-1-118-13285-2 | ||
| 020 | |a 9781118132869 |9 978-1-118-13286-9 | ||
| 020 | |a 9781118132876 |c (ebk.) |9 978-1-118-13287-6 | ||
| 020 | |a 9781119062455 |c (ebook PDF) |9 978-1-119-06245-5 | ||
| 035 | |a (OCoLC)817247464 | ||
| 035 | |a (DE-599)BVBBV042739609 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-91 | ||
| 082 | 0 | |a 005.54 |2 22 | |
| 084 | |a ST 610 |0 (DE-625)143683: |2 rvk | ||
| 100 | 1 | |a Stein Fairhurst, Danielle |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Using Excel for business analysis |b a guide to financial modelling fundamentals |c Danielle Stein Fairhurst |
| 246 | 1 | 3 | |a Guide to financial modelling fundamentals |
| 250 | |a Revised edition | ||
| 264 | 1 | |a Singapore |b Wiley |c [2015] | |
| 264 | 4 | |c © 2015 | |
| 300 | |a 1 Online-Ressource | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a Wiley finance series | |
| 500 | |a Auf dem Cover: Edition revised for Excel 2013, + website | ||
| 505 | 8 | |a Includes bibliographical references and index | |
| 505 | 8 | |a "A clear, concise, and easy-to-use guide to financial modelling suitable for practitioners at every level. Using a fundamental approach to financial modelling that's accessible to both new and experienced professionals, Using Excel for Business Analysis: A Guide to Financial Modelling Fundamentals + Website offers practical guidance for anyone looking to build financial models for business proposals, to evaluate opportunities, or to craft financial reports. Comprehensive in nature, the book covers the principles and best practices of financial modelling, including the Excel tools, formulas, and functions to master, and the techniques and strategies necessary to eliminate errors."--Publisher's website | |
| 630 | 0 | 4 | |a Microsoft Excel (Computer file) |
| 650 | 7 | |a Microsoft Excel (Computer file) |2 fast | |
| 650 | 7 | |a Corporations / Finance / Data processing |2 fast | |
| 650 | 7 | |a Unternehmen |2 gnd | |
| 650 | 7 | |a Finanzierung |2 gnd | |
| 650 | 7 | |a Programm |2 gnd | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Industrial Management |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Management |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Management Science |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Organizational Behavior |2 bisacsh | |
| 650 | 4 | |a Datenverarbeitung | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a Corporations |x Finance |x Data processing | |
| 650 | 0 | 7 | |a Programm |0 (DE-588)4047394-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzierung |0 (DE-588)4017182-6 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Unternehmen |0 (DE-588)4061963-1 |D s |
| 689 | 0 | 1 | |a Finanzierung |0 (DE-588)4017182-6 |D s |
| 689 | 0 | 2 | |a Programm |0 (DE-588)4047394-6 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe, Paperback |z 1-118-13284-X |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe, Paperback |z 978-1-118-13284-5 |
| 856 | 4 | 0 | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=968961 |x Aggregator |3 Volltext |
| 912 | |a ZDB-4-NLEBK | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-028170481 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 966 | e | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=968961 |l TUM01 |p ZDB-4-NLEBK |q TUM_PDA_EBSCOBAE_gekauft |x Aggregator |3 Volltext | |
Record in the Search Index
| _version_ | 1804174954219962368 |
|---|---|
| any_adam_object | |
| author | Stein Fairhurst, Danielle |
| author_facet | Stein Fairhurst, Danielle |
| author_role | aut |
| author_sort | Stein Fairhurst, Danielle |
| author_variant | f d s fd fds |
| building | Verbundindex |
| bvnumber | BV042739609 |
| classification_rvk | ST 610 |
| collection | ZDB-4-NLEBK |
| contents | Includes bibliographical references and index "A clear, concise, and easy-to-use guide to financial modelling suitable for practitioners at every level. Using a fundamental approach to financial modelling that's accessible to both new and experienced professionals, Using Excel for Business Analysis: A Guide to Financial Modelling Fundamentals + Website offers practical guidance for anyone looking to build financial models for business proposals, to evaluate opportunities, or to craft financial reports. Comprehensive in nature, the book covers the principles and best practices of financial modelling, including the Excel tools, formulas, and functions to master, and the techniques and strategies necessary to eliminate errors."--Publisher's website |
| ctrlnum | (OCoLC)817247464 (DE-599)BVBBV042739609 |
| dewey-full | 005.54 |
| dewey-hundreds | 000 - Computer science, information, general works |
| dewey-ones | 005 - Computer programming, programs, data, security |
| dewey-raw | 005.54 |
| dewey-search | 005.54 |
| dewey-sort | 15.54 |
| dewey-tens | 000 - Computer science, information, general works |
| discipline | Informatik |
| edition | Revised edition |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03811nmm a2200757zc 4500</leader><controlfield tag="001">BV042739609</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20160113 </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">150806s2015 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1118132858</subfield><subfield code="c">(ebk.)</subfield><subfield code="9">1-118-13285-8</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1118132866</subfield><subfield code="9">1-118-13286-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1118132874</subfield><subfield code="c">(ebk.)</subfield><subfield code="9">1-118-13287-4</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1119062454</subfield><subfield code="c">(ebook PDF)</subfield><subfield code="9">1-119-06245-4</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781118132852</subfield><subfield code="c">(ebk.)</subfield><subfield code="9">978-1-118-13285-2</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781118132869</subfield><subfield code="9">978-1-118-13286-9</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781118132876</subfield><subfield code="c">(ebk.)</subfield><subfield code="9">978-1-118-13287-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781119062455</subfield><subfield code="c">(ebook PDF)</subfield><subfield code="9">978-1-119-06245-5</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)817247464</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV042739609</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-91</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">005.54</subfield><subfield code="2">22</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">ST 610</subfield><subfield code="0">(DE-625)143683:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Stein Fairhurst, Danielle</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Using Excel for business analysis</subfield><subfield code="b">a guide to financial modelling fundamentals</subfield><subfield code="c">Danielle Stein Fairhurst</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Guide to financial modelling fundamentals</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">Revised edition</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Singapore</subfield><subfield code="b">Wiley</subfield><subfield code="c">[2015]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2015</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Wiley finance series</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Auf dem Cover: Edition revised for Excel 2013, + website</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Includes bibliographical references and index</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">"A clear, concise, and easy-to-use guide to financial modelling suitable for practitioners at every level. Using a fundamental approach to financial modelling that's accessible to both new and experienced professionals, Using Excel for Business Analysis: A Guide to Financial Modelling Fundamentals + Website offers practical guidance for anyone looking to build financial models for business proposals, to evaluate opportunities, or to craft financial reports. Comprehensive in nature, the book covers the principles and best practices of financial modelling, including the Excel tools, formulas, and functions to master, and the techniques and strategies necessary to eliminate errors."--Publisher's website</subfield></datafield><datafield tag="630" ind1="0" ind2="4"><subfield code="a">Microsoft Excel (Computer file)</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Microsoft Excel (Computer file)</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Corporations / Finance / Data processing</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Unternehmen</subfield><subfield code="2">gnd</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Finanzierung</subfield><subfield code="2">gnd</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Programm</subfield><subfield code="2">gnd</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS / Industrial Management</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS / Management</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS / Management Science</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS / Organizational Behavior</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Datenverarbeitung</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Wirtschaft</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporations</subfield><subfield code="x">Finance</subfield><subfield code="x">Data processing</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Programm</subfield><subfield code="0">(DE-588)4047394-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Finanzierung</subfield><subfield code="0">(DE-588)4017182-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Finanzierung</subfield><subfield code="0">(DE-588)4017182-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Programm</subfield><subfield code="0">(DE-588)4047394-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe, Paperback</subfield><subfield code="z">1-118-13284-X</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe, Paperback</subfield><subfield code="z">978-1-118-13284-5</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=968961</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-NLEBK</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-028170481</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=968961</subfield><subfield code="l">TUM01</subfield><subfield code="p">ZDB-4-NLEBK</subfield><subfield code="q">TUM_PDA_EBSCOBAE_gekauft</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV042739609 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:08:36Z |
| institution | BVB |
| isbn | 1118132858 1118132866 1118132874 1119062454 9781118132852 9781118132869 9781118132876 9781119062455 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028170481 |
| oclc_num | 817247464 |
| open_access_boolean | |
| owner | DE-91 DE-BY-TUM |
| owner_facet | DE-91 DE-BY-TUM |
| physical | 1 Online-Ressource |
| psigel | ZDB-4-NLEBK ZDB-4-NLEBK TUM_PDA_EBSCOBAE_gekauft |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Wiley |
| record_format | marc |
| series2 | Wiley finance series |
| spelling | Stein Fairhurst, Danielle Verfasser aut Using Excel for business analysis a guide to financial modelling fundamentals Danielle Stein Fairhurst Guide to financial modelling fundamentals Revised edition Singapore Wiley [2015] © 2015 1 Online-Ressource txt rdacontent c rdamedia cr rdacarrier Wiley finance series Auf dem Cover: Edition revised for Excel 2013, + website Includes bibliographical references and index "A clear, concise, and easy-to-use guide to financial modelling suitable for practitioners at every level. Using a fundamental approach to financial modelling that's accessible to both new and experienced professionals, Using Excel for Business Analysis: A Guide to Financial Modelling Fundamentals + Website offers practical guidance for anyone looking to build financial models for business proposals, to evaluate opportunities, or to craft financial reports. Comprehensive in nature, the book covers the principles and best practices of financial modelling, including the Excel tools, formulas, and functions to master, and the techniques and strategies necessary to eliminate errors."--Publisher's website Microsoft Excel (Computer file) Microsoft Excel (Computer file) fast Corporations / Finance / Data processing fast Unternehmen gnd Finanzierung gnd Programm gnd BUSINESS & ECONOMICS / Industrial Management bisacsh BUSINESS & ECONOMICS / Management bisacsh BUSINESS & ECONOMICS / Management Science bisacsh BUSINESS & ECONOMICS / Organizational Behavior bisacsh Datenverarbeitung Wirtschaft Corporations Finance Data processing Programm (DE-588)4047394-6 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Finanzierung (DE-588)4017182-6 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Finanzierung (DE-588)4017182-6 s Programm (DE-588)4047394-6 s 1\p DE-604 Erscheint auch als Druck-Ausgabe, Paperback 1-118-13284-X Erscheint auch als Druck-Ausgabe, Paperback 978-1-118-13284-5 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=968961 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Stein Fairhurst, Danielle Using Excel for business analysis a guide to financial modelling fundamentals Includes bibliographical references and index "A clear, concise, and easy-to-use guide to financial modelling suitable for practitioners at every level. Using a fundamental approach to financial modelling that's accessible to both new and experienced professionals, Using Excel for Business Analysis: A Guide to Financial Modelling Fundamentals + Website offers practical guidance for anyone looking to build financial models for business proposals, to evaluate opportunities, or to craft financial reports. Comprehensive in nature, the book covers the principles and best practices of financial modelling, including the Excel tools, formulas, and functions to master, and the techniques and strategies necessary to eliminate errors."--Publisher's website Microsoft Excel (Computer file) Microsoft Excel (Computer file) fast Corporations / Finance / Data processing fast Unternehmen gnd Finanzierung gnd Programm gnd BUSINESS & ECONOMICS / Industrial Management bisacsh BUSINESS & ECONOMICS / Management bisacsh BUSINESS & ECONOMICS / Management Science bisacsh BUSINESS & ECONOMICS / Organizational Behavior bisacsh Datenverarbeitung Wirtschaft Corporations Finance Data processing Programm (DE-588)4047394-6 gnd Unternehmen (DE-588)4061963-1 gnd Finanzierung (DE-588)4017182-6 gnd |
| subject_GND | (DE-588)4047394-6 (DE-588)4061963-1 (DE-588)4017182-6 |
| title | Using Excel for business analysis a guide to financial modelling fundamentals |
| title_alt | Guide to financial modelling fundamentals |
| title_auth | Using Excel for business analysis a guide to financial modelling fundamentals |
| title_exact_search | Using Excel for business analysis a guide to financial modelling fundamentals |
| title_full | Using Excel for business analysis a guide to financial modelling fundamentals Danielle Stein Fairhurst |
| title_fullStr | Using Excel for business analysis a guide to financial modelling fundamentals Danielle Stein Fairhurst |
| title_full_unstemmed | Using Excel for business analysis a guide to financial modelling fundamentals Danielle Stein Fairhurst |
| title_short | Using Excel for business analysis |
| title_sort | using excel for business analysis a guide to financial modelling fundamentals |
| title_sub | a guide to financial modelling fundamentals |
| topic | Microsoft Excel (Computer file) Microsoft Excel (Computer file) fast Corporations / Finance / Data processing fast Unternehmen gnd Finanzierung gnd Programm gnd BUSINESS & ECONOMICS / Industrial Management bisacsh BUSINESS & ECONOMICS / Management bisacsh BUSINESS & ECONOMICS / Management Science bisacsh BUSINESS & ECONOMICS / Organizational Behavior bisacsh Datenverarbeitung Wirtschaft Corporations Finance Data processing Programm (DE-588)4047394-6 gnd Unternehmen (DE-588)4061963-1 gnd Finanzierung (DE-588)4017182-6 gnd |
| topic_facet | Microsoft Excel (Computer file) Corporations / Finance / Data processing Unternehmen Finanzierung Programm BUSINESS & ECONOMICS / Industrial Management BUSINESS & ECONOMICS / Management BUSINESS & ECONOMICS / Management Science BUSINESS & ECONOMICS / Organizational Behavior Datenverarbeitung Wirtschaft Corporations Finance Data processing |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=968961 |
| work_keys_str_mv | AT steinfairhurstdanielle usingexcelforbusinessanalysisaguidetofinancialmodellingfundamentals AT steinfairhurstdanielle guidetofinancialmodellingfundamentals |