en
de
es
fr
Shop
GRIN Website
Publish your texts - enjoy our full service for authors
Go to shop
Open Filters
Subject
Business economics - Business Management, Corporate Governance
(201)
Business economics - Offline Marketing and Online Marketing
(117)
Business economics - Investment and Finance
(88)
Economics - Finance
(71)
Business economics - Miscellaneous
(68)
Communications - Public Relations, Advertising, Marketing, Social M...
(55)
Business economics - Banking, Stock Exchanges, Insurance, Accounting
(53)
English Language and Literature Studies - Linguistics
(45)
Leadership and Human Resources - Miscellaneous
(42)
Agrarian Studies
(41)
English Language and Literature Studies - Literature
(41)
Environmental Sciences
(36)
Engineering - Civil Engineering
(35)
Business economics - Supply, Production, Logistics
(35)
Didactics for the subject English - Pedagogy, Literature Studies
(33)
Engineering - Mechanical Engineering
(30)
Engineering - Power Engineering
(30)
Politics - Region: Africa
(29)
Computer Science - Commercial Information Technology
(28)
Politics - Topic: Peace and Conflict, Security
(26)
Tourism - Miscellaneous
(25)
Economics - International Economic Relations
(23)
Pedagogy - School System, Educational and School Politics
(23)
Business economics - General
(22)
Business economics - Company formation, Business Plans
(22)
Business economics - Trade and Distribution
(22)
Business economics - Accounting and Taxes
(22)
Business economics - Operations Research
(21)
Didactics for the subject English - Literature, Works
(21)
Economics - Case Scenarios
(21)
Economics - Other
(21)
Speech Science / Linguistics
(20)
Electrotechnology
(19)
Biology - Micro- and Molecular Biology
(18)
Pedagogy - The Teacher, Educational Leadership
(18)
Law - European and International Law, Intellectual Properties
(17)
Business economics - Economic Policy
(16)
Geography / Earth Science - Demographics, Urban Management, Planning
(16)
Medicine - Pharmacology, Pharmacy
(15)
Computer Sciences - Artificial Intelligence
(15)
American Studies - Literature
(15)
Pedagogy - School Pedagogics
(15)
Leadership and Human Resources - Employee Motivation, Employee Sati...
(15)
Politics - Topic: Public International Law and Human Rights
(14)
Geography / Earth Science - Physical Geography, Geomorphology, Envi...
(14)
Computer Science - Miscellaneous
(14)
Politics - Environmental Policy
(13)
Business economics - Business Ethics, Corporate Ethics
(13)
Computer Science - Programming
(13)
Geography / Earth Science - Geology, Mineralogy, Soil Science
(13)
Computer Science - Applied
(13)
Computer Science - Software
(13)
Law - Miscellaneous
(13)
Chemistry - Bio-chemistry
(13)
Psychology - Work, Business, Organisation
(13)
Engineering - Computer Engineering
(13)
Engineering - General
(13)
Politics - Topic: International relations
(13)
Business economics - Review of Business Studies
(13)
Business economics - Information Management
(12)
Engineering - Industrial Engineering and Management
(12)
Health - Public Health
(12)
Computer Science - Internet, New Technologies
(12)
Economics - Macro-economics, general
(12)
Biology - Botany
(12)
Gender Studies
(12)
Biology - Zoology
(12)
Medicine - Dentistry
(12)
Mathematics - Applied Mathematics
(12)
Sociology - Relationships and Family
(12)
Business economics - Market research
(12)
Economy - Environment economics
(11)
Leadership and Human Resources - Leadership
(11)
American Studies - Culture and Applied Geography
(10)
Law - Comparative Legal Systems, Comparative Law
(10)
Social Work
(10)
English Language and Literature Studies - Other
(10)
Sport - Sport Economics, Sport Management
(10)
Medicine - Other
(10)
Business economics - Industrial Management
(10)
Economics - Monetary theory and policy
(10)
Didactics - Common Didactics, Educational Objectives, Methods
(10)
Urban and Regional Planning
(10)
Library Science, Information- / Documentation Science
(10)
Sociology - Miscellaneous
(10)
Engineering - Automotive Engineering
(10)
Biology - Genetics / Gene Technology
(10)
Sociology - Work, Education, Organisation
(10)
Communications - Multimedia, Internet, New Technologies
(9)
Politics - Topic: European Union
(9)
Computer Science - IT-Security
(9)
Leadership and Human Resources - Management Styles
(9)
Geography / Earth Science - Meteorology, Aeronomy, Climatology
(9)
Energy Sciences
(9)
Chemistry - Analytical Chemistry
(9)
Politics - Region: South Asia
(9)
Chemistry - Other
(9)
Politics - General and Theories of International Politics
(9)
Pedagogy - Media Pedagogy
(9)
Engineering - Communication Technology
(9)
Sociology - Individual, Groups, Society
(9)
Psychology - Social Psychology
(9)
African Studies - Culture and Applied Geography
(9)
Communications - Intercultural Communication
(8)
Law - Public Law / Constitutional Law / Basic Rights
(8)
American Studies - Miscellaneous
(8)
Pharmacology
(8)
Business economics - Controlling
(8)
Theology - Miscellaneous
(8)
Politics - Other International Politics Topics
(8)
Politics - Topic: Development Politics
(8)
Law - Criminal process, Criminology, Law Enforcement
(8)
Medicine - Biomedical Engineering
(7)
Pedagogy - General
(7)
Communications - Movies and Television
(7)
Pedagogy - Miscellaneous Topics
(7)
Economics - Job market economics
(7)
Engineering - Aerospace Technology
(7)
Chemistry - Materials Chemistry
(7)
Communications - Journalism, Journalism Professions
(7)
Pedagogy - Higher Education
(7)
Politics - Region: Near East, Near Orient
(7)
Didactics for the subject English - Miscellaneous
(7)
Law - Tax / Fiscal Law
(7)
Design (Industry, Graphics, Fashion)
(6)
Communications - Mass Media
(6)
Biology - Diseases, Health, Nutrition
(6)
History - Africa
(6)
Art - Architecture / History of Construction
(6)
Biology - Miscellaneous
(6)
Literature - Africa
(6)
Sociology - Politics, Majorities, Minorities
(6)
Economics - Foreign Trade Theory, Trade Policy
(6)
Social Studies (General)
(6)
Psychology - Clinical Psychology, Psychopathology, Prevention
(6)
Theology - Biblical Theology
(6)
Physics - Nuclear Physics
(6)
Sociology - Law and Delinquency
(6)
Engineering - Robotics
(6)
Physics - Theoretical Physics
(6)
Leadership and Human Resources - Recruiting
(6)
Medicine - Neurology, Psychiatry, Addiction
(6)
Communications - Media and Politics, Politic Communications
(6)
Business economics - Customer Relationship Management, CRM
(6)
Organisation and administration - Public administration
(6)
Economy - Health Economics
(5)
Sociology - Culture, Technology, Nations
(5)
Economics - Economic Cycle and Growth
(5)
Computer Science - Bioinformatics
(5)
Engineering - Chemical Engineering
(5)
Art - Photography and Film
(5)
Computer Science - General
(5)
Literature - Comparative Literature
(5)
Sociology - Children and Youth
(5)
Pedagogy - Job Education, Further Education
(5)
Physics - Optics
(5)
English Language and Literature Studies - Culture and Applied Geogr...
(5)
Psychology - Miscellaneous
(5)
Orientalism / Sinology - Chinese / China
(5)
Theology - Practical Theology
(5)
Geography / Earth Science - Miscellaneous
(5)
Business economics - Law
(5)
Philosophy - Miscellaneous
(4)
Pedagogy - Adult Education
(4)
Chemistry - Organic Chemistry
(4)
Musicology - Miscellaneous
(4)
Economics - Statistics and Methods
(4)
Computer Science - Technical Computer Science
(4)
Geography / Earth Science - Cartography, Geographic Information Sci...
(4)
Mathematics - Statistics
(4)
Didactics for the subject English - Grammar, Style, Working Technique
(4)
Politics - Region: Russia
(4)
African Studies - Miscellaneous
(4)
Leadership and Human Resources - Generation Y, Generation Z
(4)
Politics - Basics and General
(4)
Earth Science / Geography - Geopolitics
(4)
Mathematics - Stochastics
(4)
Theology - Comparative Religion Studies
(4)
Guidebooks - School, Education, Pedagogy
(4)
Economics - Innovation economics
(4)
Film Science
(4)
Education - Educational Tests & Measurements
(4)
History - Asia
(4)
Instructor Plans: Agriculture / Forestry / Gardening
(4)
Philosophy - Practical (Ethics, Aesthetics, Culture, Nature, Right,...
(4)
Philosophy - Theoretical (Realisation, Science, Logic, Language)
(4)
Law - Public Law / Miscellaneous
(4)
Sociology - Consumption and Advertising
(4)
Law - Civil / Private, Trade, Anti Trust Law, Business Law
(4)
Education - Reading Instruction
(4)
Health - Health system
(4)
Pedagogy - Orthopaedagogy and Special Education
(4)
Psychology - Industrial and organizational psychology
(4)
Computer Sciences - Computational linguistics
(4)
Computer Sciences - Internet of Things, IOT
(4)
Economy - Real estate industry
(4)
Psychology - Intelligence and Learning Psychology
(3)
Sociology - Old Age
(3)
Physics - Electrodynamics
(3)
History - Miscellaneous
(3)
Veterinary medicine
(3)
Communications - Specialized communication
(3)
Organisation and administration - Miscellaneous
(3)
Politics - Region: Western Europe
(3)
Politics - Region: USA
(3)
Physics - Quantum Physics
(3)
Sociology - Knowledge and Information
(3)
Ethnology / Cultural Anthropology
(3)
Politics - Topic: International Organisations
(3)
Health - Miscellaneous
(3)
Nursing Science - Nursing Management
(3)
Health - Physical Therapy / Occupational Therapy
(3)
Art - Arts Management
(3)
Health - Nutritional Science
(3)
Economy - Transport Economics
(3)
Medicine - Surgery, Accident Medicine
(3)
Cultural Studies - Miscellaneous
(3)
Sport - Miscellaneous
(3)
Medicine - Internal Medicine
(3)
Psychology - Media Psychology
(3)
Medicine - Hospital Environment, Clinical Medicine
(3)
Psychology - Personality Psychology
(3)
Forestry / Forestry Economics
(3)
Economics - Industrial Economics
(3)
Pedagogy - Nursery Pedagogy, Early Childhood Education
(3)
Communications - Media Economics, Media Management
(3)
Biology - Ecology
(3)
Theology - Islamic theology
(3)
Politics - Topic: Globalization, Political Economics
(3)
Chemistry - Physical and Theoretical Chemistry
(3)
Sociology - Social System and Social Structure
(3)
Sociology - Economy and Industry
(3)
Geography / Earth Science - Regional Geography
(3)
Communications - Interpersonal Communication
(3)
Physics - Other
(3)
Orientalism / Sinology - Arabistic
(3)
Interpreting / Translating
(3)
Didactics - Theology, Religion Pedagogy
(3)
Medicine - Diagnostics
(3)
Psychology - Cognition
(3)
Law - Data protection
(3)
Nursing Science - Miscellaneous
(3)
Pedagogy - Inclusion
(3)
Business economics - Project Management
(3)
Archaeology
(2)
Physics - Applied physics
(2)
Chemistry - General
(2)
Biology - Parasitology
(2)
Food Technology
(2)
Geography / Earth Science - Oceanography
(2)
Psychology - General
(2)
Politics - Region: Eastern Europe
(2)
Theology - Historic Theology, Ecclesiastical History
(2)
Mathematics - Analysis
(2)
Chemistry - Anorganic Chemistry
(2)
Politics - Methods, Research
(2)
Mathematics - Miscellaneous
(2)
Art - History of Art
(2)
Cultural Studies - North African Studies
(2)
Asian studies
(2)
Politics - Region: Middle and South America
(2)
Sociology - Religion
(2)
Sociology - Habitation and Urban Sociology
(2)
Medicine - Epidemiology
(2)
Economics - Micro-economics
(2)
Chemistry - Macromolecular Chemistry, Polymer Chemistry
(2)
Literature - Modern Literature
(2)
Medicine - Neoplasms, Oncology
(2)
Physics - Mechanics
(2)
Nature Protection, Landscape Conservation
(2)
African Studies - Linguistics
(2)
Pedagogy - Intercultural Pedagogy
(2)
Literature - Middle East
(2)
Philosophy - Philosophy of the 19th Century
(2)
Law - Penology
(2)
Didactics - Computer Science
(2)
Engineering - Geotechnology
(2)
Organisation and administration - Public safety and order
(2)
Computer Science - Games Engineering
(2)
Physics - Thermodynamics
(2)
African Studies - Literature
(2)
Didactics - Biolology
(2)
Health Sciences - Health education
(2)
History of Europe - Colonialism
(2)
Sport - Sport Sociology
(2)
Engineering - Mining Engineering
(2)
Didactics - E-Learning
(2)
Business economics - Corporate communication
(2)
Psychology - Developmental Psychology
(2)
Communications - Technical Communication
(2)
Engineering - Safety Engineering
(2)
Chemistry - Food Chemistry
(2)
Business economics - Economic and Social History
(2)
Politics - International Politics and Country Analyses
(2)
Mathematics - Algebra
(2)
Environmental Sciences - Sustainability
(2)
Guidebooks - Self-help and Psychology
(1)
Cultural Studies - European Studies
(1)
Didactics for the subject English - History of Literature, Eras
(1)
Biology - Geobiology
(1)
Medicine - Therapy
(1)
Rhetoric / Elocution / Oratory
(1)
Politics - Miscellaneous
(1)
Nautical Science
(1)
Art - Computer Art / Graphics / Art in Media
(1)
Didactics - Handwork, Textiles
(1)
Pedagogy - History of Pedagogy
(1)
Medicine - Human Genetics
(1)
Engineering - System Science
(1)
History of Germany - Modern History
(1)
Medicine - Alternative Medicine
(1)
Didactics - Mathematics
(1)
German Studies - Linguistics
(1)
Sociology - War and Peace, Military
(1)
Politics - Topic: German Foreign Policy
(1)
Communications - Print Media, Press
(1)
Romance Studies - Latin American Studies
(1)
American Studies - Comparative Literature
(1)
Materials Science
(1)
Biology - Developmental Biology
(1)
Biographies
(1)
Biology - Evolution
(1)
Art - Overall Considerations
(1)
Instructor Plans: Transportation Professions / Air Transportation /...
(1)
Philosophy - General Essays, Eras
(1)
Guidebooks - Spirituality
(1)
Instructor Plans: Computing / Data Processing / IT / Telecommunication
(1)
Computer Sciences - Industry 4.0
(1)
Law - Philosophy, History and Sociology of Law
(1)
Medicine - General
(1)
Egyptology
(1)
Politics - Region: Far East
(1)
Physics - Technical Physics
(1)
Didactics - Chemistry
(1)
World History - Modern History
(1)
Orientalism / Sinology - Japanology
(1)
Sport - Kinematics and Training Theory
(1)
History - America
(1)
Psychology - Biological Psychology
(1)
Engineering - Metal Engineering, Metal Processing, Metal Structure
(1)
Didactics - Home Economics
(1)
Earth Science / Geography - General, Basics
(1)
Physics - Experimental Physics
(1)
Theology - Buddhism
(1)
Sport - Sport Medicine, Therapy, Nutrition
(1)
Economy - Theory of Competition, Competition Policy
(1)
Philosophy - Philosophy of the present
(1)
History of Europe - Modern Times, Absolutism, Industrialization
(1)
Ethics
(1)
Didactics - Business economics, Economic Pedagogy
(1)
Politics - Region: Southeastern Europe
(1)
Communications - Miscellaneous
(1)
Computer Science - Theory
(1)
Orientalism / Sinology - Islamic Studies
(1)
Health - Stress management
(1)
Computer Sciences - Cryptocurrency
(1)
Literature - General
(1)
Tourism - Event management
(1)
Medicine - Orthopedy
(1)
Politics - Topic: International development
(1)
Literature - Canada
(1)
Health - Sports science
(1)
Physics - General
(1)
Tourism - Hotel Management
(1)
Didactics - Physics
(1)
Philosophy - Philosophy of the 20th century
(1)
Literature - Medieval Literature
(1)
Pedagogy - Pedagogic Sociology
(1)
Book Science
(1)
Health - Children and adolescents
(1)
Musicology - Contemporary music
(1)
Didactics for the subject English - Applied Geography
(1)
Business economics - Revision, Auditing
(1)
Nursing Science - Nursing crisis
(1)
Business economics - E-Commerce
(1)
Health - Digital Health Management
(1)
Law - Civil / Private / Law of Obligation / Property Law
(1)
Medicine - Gynecology, Andrology
(1)
Nursing Science - Geriatric Care
(1)
Health - Persons with disabilities
(1)
History of Europe - Ages of World Wars
(1)
Mathematics - General, Basics
(1)
Engineering - Naval Engineering, Ocean Engineering
(1)
History of Germany - National Socialism, World War II
(1)
Health - Mental Health
(1)
Politics - Political systems in general and in comparison
(1)
Law - Civil / Private / Industrial / Labour
(1)
Transportation Science & Technology
(1)
Cultural Studies - East European Studies
(1)
Law - Media, Multimedia Law, Copyright
(1)
Biology - Neurobiology
(1)
Didactics - Politics, Political Education
(1)
Computer Science - SEO, Search Engine Optimization
(1)
Leadership and Human Resources - Occupational burnout and stress at...
(1)
South Asian Studies, South-Eastern Asian Studies
(1)
American Studies - Linguistics
(1)
Psychology - Forensic Psychology and Penal System
(1)
English Language and Literature Studies - Comparative Literature
(1)
Cultural Studies - Holocaust Studies
(1)
Theater Studies, Dance
(1)
Politics - Political Systems - Germany
(1)
Mathematics
(1)
Health Sciences - Health Psychology
(1)
Romance Studies - Interdisciplinary
(1)
Engineering
(1)
Psychology - Consulting and Therapy
(1)
Political Science
(1)
Search all subjects...
Category of text
Thesis
(16)
Textbook, Science
(2)
University student text
(1)
Price
free
(5)
0 - 10 USD
(11)
10 - 25 USD
(45)
25 - 50 USD
(22)
Search all Prices...
Language
German
(332)
English
(22)
French
(2)
Danish
(1)
Spanish; Castilian
(1)
Search in all Languages...
Publication Year
Any Year
since 2024
since 2023
since 2022
since 2021
since 2020
since 2019
since 2018
since 2017
since 2016
since 2015
since 2010
since 2005
since 2000
22 results
Sort by
Most Relevant
Newest
Most Read
Alphabetic: A-Z
Alphabetic: Z-A
Price: Low to High
Price: High to low
Total Cost of Ownership Comparison for Different Drivetrains of Private Transport Vehicles
Autor:in:
Simon Kröger (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis , 2020 , Grade: 1,0
Price:
US$ 36.99
The Role of Financial Analysis on the Financial Performance of Microfinance Institutions in Rwanda. A Case Study of Inyongera SACCO/Cyuve from 2011 to 2015
Autor:in:
Augustin Mudakemwa (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Bachelor Thesis , 2017 , Grade: 16.5
Price:
US$ 36.99
The relationship between tax education dimensions and tax compliance behaviour
The case of salaried taxpayers in Mogadishu, Somalia
Autor:in:
Zakarie Ahmednour Ali (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Thesis (M.A.) , 2017 , Grade: 4
Price:
US$ 36.99
The Influence of Tax Education on Tax Compliance. A Study of Lagos State Internal Revenue Service (LIRS)
Autor:in:
Damilare Olatunbosun (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Bachelor Thesis , 2015 , Grade: 65% (Grade B)
Price:
US$ 30.99
The Effect of The Income Tax Reform 979/2016 On Employees' Income Equality
Autor:in:
Tewodros Ayalew (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Academic Paper , 2019 , Grade: 79
Price:
US$ 31.99
The Effect of Entrepreneurial Orientation on Financial Performance of Firms
A Case Study of Selected SMES in Sekondi Takoradi Metropolis
Autor:in:
Belinda Jane Owusu (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis , 2017 , Grade: 4.07
Price:
US$ 39.99
The economic impact of FinTech companies on the traditional banking sector and possible future scenarios
Autor:in:
Malik Dakdaki (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Bachelor Thesis , 2017 , Grade: 1,3
Price:
US$ 31.99
The Challenges and Prospects of IFRS Adoption in Ethiopian Commercial Banks
Autor:in:
Marenesh Abebe (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Thesis (M.A.) , 2018 , Grade: 2
Price:
US$ 30.99
Statistical Techniques for Bankruptcy Prediction
Autor:in:
Volodymyr Perederiy (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis , 2005 , Grade: 1,0
Price:
US$ 36.99
Introducing a Property Registration System For Taxation in Ethiopia. The Case of Mettu Town
Autor:in:
Tesfaye Kinde (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis , 2020 , Grade: A
Price:
US$ 36.99
Insights in Financial Fraud Research
Autor:in:
Ronald Spicer (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Academic Paper , 2015 , Grade: 1
Price:
US$ 36.99
Fiscal barriers and/or fiscal incentives? What determines the use of different tax policy instruments by European countries?
Autor:in:
Cord Weirich (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis , 2016 , Grade: 1.7
Price:
US$ 36.99
Factors Affecting Tax Evasion in Ministry of Revenues. The Case of Large Taxpayers Branch Office
Autor:in: Anonymous
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis
Price:
US$ 39.99
Environmental Accounting Practices and Investment Decisions. Decision of Quoted Food and Beverage Companies in Nigeria
Autor:in: Anonymous
Subject:
Business economics - Accounting and Taxes
Category:
Bachelor Thesis , 2019 , Grade: 87
Price:
US$ 36.99
Economic Consequences of Fair Value Reclassifications of Financial Assets According to IAS 39
An Emprical Analysis
Autor:in:
Meryem Önüt (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis , 2015 , Grade: 2,0
Price:
US$ 36.99
Earnings Management. The Influence of Real and Accrual-Based Earnings Management on Earnings Quality
Autor:in: Anonymous
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis , 2019
Price:
US$ 32.99
Base erosion and profit shifting. A global tax challenge and road ahead
Autor:in:
Dr. Vivek Shukla (Author)
,
Prof. (Dr.) Somesh Kr. Shukla (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Textbook , 2020 , Grade: 10
Price:
US$ 36.99
Assurance decisions in integrated reporting in South Africa
Determinants for voluntary assurance, the choice of an assurance provider and higher levels of assurance
Autor:in:
Gian Marco Brizzolara (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis , 2018 , Grade: 110 cum laude
Price:
US$ 33.99
Assessment of Principles and Practices of Good Governance in Tax Administration
Autor:in:
Ghetnet Metiku (Author)
,
Mebrahtu Woldu (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Academic Paper , 2016
Price:
US$ 36.99
Adoption of Cost and Management Accounting Techniques. Survey Study on Selected Manufacturing Firms In and Around Addis Ababa, Ethiopia
Autor:in:
Mohammed Abdulselam (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Master's Thesis , 2017 , Grade: 4
Price:
US$ 36.99
Accounting and Financial Analysis of UK Supermarkets
Autor:in:
Sabrina Schleimer (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Term Paper , 2017 , Grade: 1,7
Price:
US$ 33.99
A critical examination of the interpretation and application of IFRS 13
Autor:in:
PhD Maged Hassanien (Author)
Subject:
Business economics - Accounting and Taxes
Category:
Scientific Essay , 2019
Price:
US$ 31.99