Alomaliye.com has been checked 29 times in the previous 822 days since May 13, 2024, based on the accessibility report. Alomaliye.com consistently has shown functionality 29 times, with the latest recorded uptime on June 19, 2026, resulting in a code 200. Evaluations as of August 14, 2026, confirmed that alomaliye.com had no periods of inactivity. Based on the received replies, it has been confirmed that there were no error responses as of August 14, 2026. Records show 0.101 seconds was alomaliye.com's June 19, 2026, response time, compared to 0.197 seconds on average.
| Singapore | 100.00% | ||||||||
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| Site | Total Checks | Last Modified |
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| 80 | April 1, 2021 | |
| 33 | July 2, 2021 | |
| 29 | May 13, 2024 | |
| 16 | October 10, 2024 | |
| 37 | November 19, 2024 |
Chatvdvoem.ru | Alomaliye.com | ||||
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| Page Title | Page Title tips for alomaliye.com: The positioning of keywords within your website title can significantly affect ranking strength and speed up potential indexing processes by search engine crawlers for efficient content discovery. |
|---|---|
| Alomaliye.com Güncel Mevzuat, Muhasebe, SGK, Vergi, Ekonomi Haberleri Length: 74 characters | |
| Meta Description | Meta Description tips for alomaliye.com: Ensure your meta descriptions are action-oriented when appropriate, using verbs and clear language to motivate users to click, such as highlighting benefits or explicitly stating what they will learn or achieve. |
| Türkiyenin en kapsamlı güncel mevzuat, muhasebe ve ekonomi web sitesi. Tamamı tasniflenmiş onbinlerce mevzuat. SMMM, YMM ve diğer mesleklerin bilgi kaynağı. Length: 172 characters | |
| Meta Keywords | Meta Keywords tips for alomaliye.com: While meta keywords might offer a minor historical lesson on SEO evolution, they are fundamentally obsolete and completely ignored by modern search engines, making their inclusion a waste of development time. |
| no meta keywords data for alomaliye.com 2026-08-14T06:10:29+00:00 | |
| Page Content | Page Content tips for alomaliye.com: Draft page content that answers frequently asked questions (FAQs) related to the page theme, addressing common user pain points directly to enhance user satisfaction. |
| Web Page Content Length: 254880 characters | |
| H1 Heading | H1 Heading tips for alomaliye.com: Employing an H1 header that is distinct from surrounding paragraph text, perhaps using a larger font size and bolder style, immediately captures visitor attention while simultaneously providing clear content hierarchy and aiding search engine ranking for targeted keyword phrases. |
| no h1 heading data for alomaliye.com 2026-08-14T06:10:29+00:00 | |
| H2 Headings | H2 Headings tips for alomaliye.com: Consistency is key; utilize H2 consistently for subheadings and ensure all headings follow a logical hierarchy, with H1 being the primary title and H2 representing secondary sections. |
| 2025 Yılı Kasım Ayı Tüketici ve Üretici Fiyat Gelişmeleri İhracat Rakamları Açıklandı – Kasım 2025 Mahremiyet Hakkı ve Kişisel Verilerin Korunması Sempozyumu Yeni Nesil Ödeme Kaydedici Cihaz (YN ÖKC) Kullanımına İlişkin Rehber Finansal Bilgiler – 03/12/2025 Yer Altı Maden İşçilerinin Hafta Tatili ve Saat Ücretleri – Yargıtay Kararı Arabulucuların Aidat Ödemelerinin Elektronik Ortamda Gerçekleştirilmesi Vergiye Yönelik Düzenlemeleri de İçeren Kanun Teklifi TBMM Genel Kurulunda Enflasyon Rakamları (Yİ-ÜFE) – Kasım 2025 Enflasyon Rakamları (TÜFE) – Kasım 2025 Güncel Mevzuat Haberleri Ekonomi Haberleri Count: 12 heading tag | |
| H3 Headings | H3 Headings tips for alomaliye.com: When creating content for informational guides or articles, structure your thoughts using distinct H3 headers, each introducing a unique step or aspect that builds upon the information presented in the main H2 section. |
| Vakıf Üniversitelerine Yapılan Bağış ve Yardımların Gelirlerden veya Kurum Kazancından İndirilebilmesine İlişkin Bazı Temel Esaslar – Mintez ŞİMŞEK, MEB İLKSAN Genel Müdürü 7565 Sayılı Vakıflar Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun 05 Aralık 2025 Tarihli Resmi Gazete’de Yayımlanan Mevzuat 1512 Sayılı Noterlik Kanununun 119’uncu Maddesinin Uygulanmasına İlişkin Yönetmelik 7440 Sayılı Yapılandırma Kanunu Taksit Ödemelerine İlişkin Duyuru Vergi Hukukunda İspat ve Yapay Zeka Uygulaması – Deniz ÇEVİK, Vergi Müfettiş Yardımcısı Yeni Nesil Ödeme Kaydedici Cihaz (YN ÖKC) Kullanımına İlişkin Rehber VUK 177–179–180 Kapsamında İşletme/Bilanço Ayrımı ve 2026 İçin Tahmini Geçiş Hadleri – Aliekber KARTAL SMMM Yıl Bitmeden! – Talha APAK, YMM Yer Altı Maden İşçilerinin Hafta Tatili ve Saat Ücretleri – Yargıtay Kararı Arabulucuların Aidat Ödemelerinin Elektronik Ortamda Gerçekleştirilmesi Vergiye Yönelik Düzenlemeleri de İçeren Kanun Teklifi TBMM Genel Kurulunda Enflasyon Rakamları (Yİ-ÜFE) – Kasım 2025 Enflasyon Rakamları (TÜFE) – Kasım 2025 Kişisel Sağlık Verileri Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Yerel Asgari Tamamlayıcı Kurumlar Vergisi Beyannamesi e-Beyan Test Ortamında Uygulamaya Açıldı Anayasa Mahkemesinin E: 2025/28 – K: 2025/139 Sayılı Kararı – Aday Sürücülerin Sürücü Belgeleri Hk Yerel Asgari Tamamlayıcı Kurumlar Vergisi (YATKV) nedir? Vergi Usul Kanunu Sirküleri / 193 02 Aralık 2025 Tarihli Resmi Gazete’de Yayımlanan Mevzuat Gözetim Faaliyetlerine İlişkin Doğru Bilinen Yanlışlar Kitapçığı Turizm Payı Beyannamesi Yeni E-Beyan Sisteminde Uygulamaya Açıldı Motorlu Taşıtların İmalinde Kullanılan (IV) Sayılı Listedeki Mallar İçin Ödenen ÖTV’nin İadesi Yatırıma Katkı Tutarından Kaynaklanan Geçici Vergi İadelerinin 2022 Yılı Matrah Artırımı Nedeniyle Cezalı Olarak Geri İstenmesinin Hukuki Değerlendirmesi – Dr. Emrah AYGÜL, YMM 01 Aralık 2025 Tarihli Resmi Gazete’de Yayımlanan Anayasa Mahkemesi Kararları Vergi Davasında Adli Yardım: Şartlar, Kapsam ve Uygulama – Volkan ERDOĞDU, Vergi Mahkemesi Başkanı 30 Kasım 2025 Tarihli Resmi Gazete’de Yayımlanan Mevzuat – Mevcut En İyi Teknikler Tebliğleri Anayasa Mahkemesinin 2024/5814 Başvuru Numaralı Kararı – Banka Hesaplarından Fiziki Teslim Olmaksızın Altın Alımı BSMV and 9 more... Count: 29 heading tag | |
| H4 Headings | H4 Headings tips for alomaliye.com: Detailed H4 titles can improve featured snippets by providing clear, concise answers to featured questions, potentially increasing organic click-through rates from search results. |
| Vakıf Üniversitelerine Yapılan Bağış ve Yardımların Gelirlerden veya Kurum Kazancından İndirilebilmesine İlişkin Bazı Temel Esaslar – Mintez ŞİMŞEK, MEB İLKSAN Genel Müdürü Vergi Hukukunda İspat ve Yapay Zeka Uygulaması – Deniz ÇEVİK, Vergi Müfettiş Yardımcısı VUK 177–179–180 Kapsamında İşletme/Bilanço Ayrımı ve 2026 İçin Tahmini Geçiş Hadleri – Aliekber KARTAL SMMM Yıl Bitmeden! – Talha APAK, YMM Yatırıma Katkı Tutarından Kaynaklanan Geçici Vergi İadelerinin 2022 Yılı Matrah Artırımı Nedeniyle Cezalı Olarak Geri İstenmesinin Hukuki Değerlendirmesi – Dr. Emrah AYGÜL, YMM Vergi Davasında Adli Yardım: Şartlar, Kapsam ve Uygulama – Volkan ERDOĞDU, Vergi Mahkemesi Başkanı Elde Edilemeyen Bir Kazanç, Örtülü Kazanç Dağıtımına Konu Olur mu? Ali ÇAKMAKÇI, YMM Mükellefler İçin Vergi İnceleme Rehberi – Sercan BAKAÇ, Vergi Müfettişi 01.01.2026 İtibarıyla e-Envanter Defteri: 1. Sınıf Tacirler İçin Yol Haritası – Aliekber KARTAL, SMMM Şirket Eski Ortağına Karşı Vergi ve Borçlarda Rücu Hakkı – Yüksel ŞARLAKKAYA, YMM “Minerva’nın Baykuşu Alacakaranlık Çökünce Uçmaya Başlar” Deniz ÇEVİK, Vergi Müfettiş Yardımcısı Tasarruf Finansmanı Kuruluşundan Temin Edilen Finansmanla Alınan Araç’ın Muhasebeleştirilmesi Örneği – M. Bahadır ALTAŞ, YMM Memur Toplu Sözleşmelerinde Yeni Döneme Aktarılan Çalışma Konuları – Mahmut ESEN, E. Mülkiye Başmüfettişi Vergi Hukuku ve Muhasebe Hilesi Bağlamında “Kanunen Kabul Edilmeyen Gider” (KKEG) ve Doktrinde Yeni Bir Kavram: “Çöp Harcamalar” (KKEG Dahi Sayılamayacak Harcamalar) – Yüksel ŞARLAKKAYA, YMM Gelir İdaresi E-Defterlerden Damga Vergisi Almalı, Ancak Bir Şartla – Engin GÜL, SMMM Emlak Vergisi Değerinin Takdir Komisyonunca Belirlenmesi Uygulaması Kaldırılmalıdır – Mahmut ESEN, E. Mülkiye Başmüfettişi Bilgilerimiz Count: 17 heading tag | |
| H5-H6 Headings | H5-H6 Headings tips for alomaliye.com: While H5 and H6 can be technically sound, their sparse use compared to H1-H4 means search engines might rely more heavily on surrounding context and content quality to determine topical relevance for your entire page. |
| e-Bülten listemize ücretsiz katılabilirsiniz. Count: 1 heading tag | |
| Image ALT Attributes | Image ALT Attributes tips for alomaliye.com: Strategic use of descriptive ALT attributes significantly boosts your website's SEO by enabling search engines to better understand the visual context, improving image search rankings and overall page comprehension. |
| https://www.alomaliye.com/wp-content/uploads/2023/06/retina-alomaliye2023logo.png https://www.alomaliye.com/wp-content/uploads/2022/02/alomaliye-banner-feb22.gif https://www.alomaliye.com/wp-content/uploads/2015/08/alomaliye-logo-kucuk.png https://www.alomaliye.com/wp-content/uploads/2022/12/Mintez-Simsek-Alomaliye-120x76.png https://www.alomaliye.com/wp-content/uploads/2022/10/Deniz-Cevik-Alomaliye-120x76.png https://www.alomaliye.com/wp-content/uploads/2020/12/makale4-yenilogo-120x76.png https://www.alomaliye.com/wp-content/themes/alomaliye/images/ajax-search-nav.gif https://www.alomaliye.com/wp-content/uploads/2022/12/Mintez-Simsek-Alomaliye-190x122.png https://www.alomaliye.com/wp-content/uploads/2020/11/tbmm-meclis-yenilogo2-190x122.png https://www.alomaliye.com/wp-content/uploads/2020/10/resmigazete-yenilogo-190x122.png https://www.alomaliye.com/wp-content/uploads/2020/10/adalet-bakanligi-yenilogo-190x122.png https://www.alomaliye.com/wp-content/uploads/2020/10/gib-geliridaresi-yenilogo-190x122.png https://www.alomaliye.com/wp-content/uploads/2022/10/Deniz-Cevik-Alomaliye-190x122.png https://www.alomaliye.com/wp-content/uploads/2020/12/makale4-yenilogo-190x122.png https://www.alomaliye.com/wp-content/uploads/2023/02/Talha-Apak-Alomaliye-190x122.png https://www.alomaliye.com/wp-content/uploads/2020/10/yargitay-yenilogo-190x122.png https://www.alomaliye.com/wp-content/uploads/2021/01/tuik-uretici-a-190x122.jpg https://www.alomaliye.com/wp-content/uploads/2021/01/tuik-tuketici-a-190x122.jpg https://www.alomaliye.com/wp-content/uploads/2020/10/saglik-bakanligi-yenilogo-190x122.png https://www.alomaliye.com/wp-content/uploads/2020/10/anayasa-mahkemesi-yenilogo-190x122.png https://www.alomaliye.com/wp-content/uploads/2020/11/alomaliye-manset-yenilogo-190x122.png https://www.alomaliye.com/wp-content/uploads/2020/10/kgk-kamugozetimi-yenilogo-190x122.png and 45 more... Count: 23 images with ALT attributes | |
| Robots.txt | Robots.txt tips for alomaliye.com: Never use the 'noindex' meta tag or X-Robots-Tag HTTP header on pages you intend to index; instead, rely on appropriate canonical tags and ensure those pages are accessible via sitemaps and internal linking for optimal SEO. |
| file robots.txt was found on the website | |
| XML Sitemap | XML Sitemap tips for alomaliye.com: XML sitemaps can be instrumental in submitting specific, newly created content like press releases, seasonal offers, or event pages to search engines for timely inclusion in their databases and quick ranking. |
| no xml sitemap data for alomaliye.com 2026-08-14T06:10:29+00:00 | |
| Page Size | Page Size tips for alomaliye.com: High website file sizes can negatively impact crawl efficiency, potentially delaying the indexing of new and important content; optimizing page size ensures search engines can discover and understand your content effectively. |
| page size: 249 kb | |
| Response Time | Response Time tips for alomaliye.com: Use CDNs to distribute static assets and reduce geographical latency, allowing users from Europe to access your site content with response times comparable to users located locally. |
| response time: 0.197 sec | |
| Minify CSS | Minify CSS tips for alomaliye.com: CSS minification techniques, such as removing whitespace and comments, effectively shrink CSS payload sizes, leading to quicker page loading, smoother user experiences, improved Core Web Vitals measurements like CLS and FID, and ultimately better organic search rankings and conversion rates. |
| Minified: https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/contact-form-7-image-captcha/css/cf7ic-style.css?ver=1764791899 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/woocommerce/assets/client/blocks/wc-blocks.css?ver=1764791899 https://www.alomaliye.com/wp-includes/css/dist/components/style.min.css?ver=df44733434e93bfabdff6a4b4a125d49 https://www.alomaliye.com/wp-includes/css/dist/preferences/style.min.css?ver=df44733434e93bfabdff6a4b4a125d49 https://www.alomaliye.com/wp-includes/css/dist/block-editor/style.min.css?ver=df44733434e93bfabdff6a4b4a125d49 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/popup-maker/dist/packages/block-library-style.css?ver=1764791899 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/contact-form-7/includes/css/styles.css?ver=1764791899 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/wp-user-avatar/assets/css/frontend.min.css?ver=1764791899 https://www.alomaliye.com/wp-content/plugins/wp-user-avatar/assets/flatpickr/flatpickr.min.css?ver=4.16.8 https://www.alomaliye.com/wp-content/plugins/wp-user-avatar/assets/select2/select2.min.css?ver=df44733434e93bfabdff6a4b4a125d49 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/woocommerce/assets/css/brands.css?ver=1764791899 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/themes/alomaliye/css/plugins.css?ver=1764791900 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/themes/alomaliye/css/main.css?ver=1764791900 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/themes/alomaliye/css/media.css?ver=1764791900 https://www.alomaliye.com/wp-content/themes/alomaliye/style.css?ver=df44733434e93bfabdff6a4b4a125d49 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/themes/alomaliye/framework/woocommerce/woocommerce.css?ver=1764791900 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/themes/alomaliye/framework/woocommerce/woocommerce-media.css?ver=1764791900 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/newsletter/style.css?ver=1764791900 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/js_composer/assets/css/js_composer.min.css?ver=1764791901 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/uploads/pum/pum-site-styles.css?ver=1764791901 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/js_composer/assets/lib/vendor/dist/flexslider/flexslider.min.css?ver=1764791901 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/revslider/public/assets/css/rs6.css?ver=1764791900 Unminified: https://fonts.googleapis.com/css2?family=Poppins:wght@400;500&display=swap https://fonts.googleapis.com/css2?family=Poppins:wght@400;500&display=swap https://fonts.googleapis.com/css?family=Poppins%3A100%2C200%2C300%2C400%2C500%2C600%2C700%2C800%2C900%2C100italic%2C200italic%2C300italic%2C400italic%2C500italic%2C600italic%2C700italic%2C800italic%2C900italic&subset=latin-ext&display=swap https://fonts.googleapis.com/css?family=Poppins%3A100%2C200%2C300%2C400%2C500%2C600%2C700%2C800%2C900%2C100italic%2C200italic%2C300italic%2C400italic%2C500italic%2C600italic%2C700italic%2C800italic%2C900italic&subset=latin-ext&display=swap included in the page | |
| Minify JavaScript | Minify JavaScript tips for alomaliye.com: For optimal website performance, consider integrating a server-side JavaScript minification step that automatically obfuscates variable names and removes all formatting whitespace; this practice is highly recommended for developers aiming to maximize page speed and meet search engine performance benchmarks effectively. |
| Minified: https://www.alomaliye.com/wp-includes/js/jquery/jquery.min.js?ver=3.7.1 https://www.alomaliye.com/wp-includes/js/jquery/jquery-migrate.min.js?ver=3.4.1 https://www.alomaliye.com/wp-content/plugins/revslider/public/assets/js/rbtools.min.js?ver=6.5.15 https://www.alomaliye.com/wp-content/plugins/revslider/public/assets/js/rs6.min.js?ver=6.5.15 https://www.alomaliye.com/wp-content/plugins/woocommerce/assets/js/jquery-blockui/jquery.blockUI.min.js?ver=2.7.0-wc.10.3.6 https://www.alomaliye.com/wp-content/plugins/woocommerce/assets/js/frontend/add-to-cart.min.js?ver=10.3.6 https://www.alomaliye.com/wp-content/plugins/woocommerce/assets/js/js-cookie/js.cookie.min.js?ver=2.1.4-wc.10.3.6 https://www.alomaliye.com/wp-content/plugins/woocommerce/assets/js/frontend/woocommerce.min.js?ver=10.3.6 https://www.alomaliye.com/wp-content/plugins/wp-user-avatar/assets/flatpickr/flatpickr.min.js?ver=4.16.8 https://www.alomaliye.com/wp-content/plugins/wp-user-avatar/assets/select2/select2.min.js?ver=4.16.8 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/js_composer/assets/js/vendors/woocommerce-add-to-cart.js?ver=1764791900 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/themes/alomaliye/framework/woocommerce/woocommerce.js?ver=1764791900 https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js /cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js https://www.alomaliye.com/wp-content/plugins/wp-user-avatar/assets/js/frontend.min.js?ver=4.16.8 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/themes/alomaliye/js/plugins.js?ver=1764791900 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/themes/alomaliye/js/main.js?ver=1764791900 https://www.alomaliye.com/wp-content/plugins/js_composer/assets/lib/vendor/prettyphoto/js/jquery.prettyPhoto.min.js?ver=8.6.1 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/plugins/newsletter/main.js?ver=1764791900 https://www.alomaliye.com/wp-content/plugins/woocommerce/assets/js/sourcebuster/sourcebuster.min.js?ver=10.3.6 https://www.alomaliye.com/wp-content/plugins/woocommerce/assets/js/frontend/order-attribution.min.js?ver=10.3.6 https://www.alomaliye.com/wp-includes/js/dist/hooks.min.js?ver=dd5603f07f9220ed27f1 https://www.alomaliye.com/wp-content/cache/min/1/wp-content/uploads/pum/pum-site-scripts.js?ver=1764791901 and 9 more... Unminified: https://www.alomaliye.com/wp-includes/js/jquery/ui/core.min.js?ver=1.13.3 detected during site scan | |
| Structured Data | Structured Data tips for alomaliye.com: Incorrect or messy structured data implementation can sometimes confuse search engines, so validate your schema markup carefully using Google's rich results tool before submitting. |
| no structured data data for alomaliye.com 2026-08-14T06:10:29+00:00 | |
| CDN Usage | CDN Usage tips for alomaliye.com: Consider using a CDN to host your website's CSS and JavaScript libraries (e.g., jQuery CDN); this leverages widely distributed infrastructure for these common resources, potentially improving load times for any site using them |
| content is delivered via CDN | |
| SSL certificates | SSL certificates tips for alomaliye.com: SSL certificates provide robust encryption for sensitive data, such as passwords, personal details, and financial information, transmitted via forms or shopping carts during user interaction with your website. |
| SSL is enabled on the website |
| Minimum Daily Unique Visitors: | 23 125 |
| Minimum Daily Visits: | 27 025 |
| Minimum Daily Page Views: | 46 528 |
| Minimum Monthly Unique Visitors: | 693 750 |
| Minimum Monthly Visits: | 810 750 |
| Minimum Monthly Page Views: | 1 395 840 |
| Minimum Yearly Unique Visitors: | 8 325 000 |
| Minimum Yearly Visits: | 9 729 000 |
| Minimum Yearly Page Views: | 16 750 080 |
| Maximum Daily Unique Visitors: | 29 254 |
| Maximum Daily Visits: | 31 204 |
| Maximum Daily Page Views: | 52 657 |
| Maximum Monthly Unique Visitors: | 877 620 |
| Maximum Monthly Visits: | 936 120 |
| Maximum Monthly Page Views: | 1 579 710 |
| Maximum Yearly Unique Visitors: | 10 531 440 |
| Maximum Yearly Visits: | 11 233 440 |
| Maximum Yearly Page Views: | 18 956 520 |
| Daily Revenue: | US$ 33 - 75 |
| Monthly Revenue: | US$ 990 - 2 250 |
| Yearly Revenue: | US$ 11 880 - 27 000 |
| Minimum: | US$ 17 820 |
| Maximum: | US$ 81 000 |
| Rank | Points | |
|---|---|---|
| 76 974 | 10 191 472 | |
| 76 975 | 10 191 471 | |
| 76 976 | 10 191 471 | |
| 76 977 | 10 191 470 | |
| 76 978 | 10 191 469 | |
| 76 979 | 10 191 468 | |
| 76 980 | 10 191 468 | |
| 76 981 | 10 191 467 | |
| 76 982 | 10 191 466 | |
| 76 983 | 10 191 465 | |
| 76 984 | 10 191 465 |