Salaries in the category

Management

The salary range of employees working in Taiwan in Management typically ranges from 460,536 TWD (low salaries) to 1,469,568 TWD (highest average, actual salaries may be even higher)

This is the total annual salary including bonuses. Salaries can vary drastically among different job positions. If you are interested in the salary of a particular job, please choose it from the list.

Gross salary in category Management

Salaries may vary by position, the value given is indicative.

80% of people earn:

461K - 1.5M TWD

10% earn less lthan 461K TWD

10% earns more than 1.5M TWD

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What does the data in the graph mean?

Salaries in the survey are expressed in gross.

Based on the Paylab.com salary survey, 80% of people in the Management category in the Taiwan earn between 460,536 TWD and 1,469,568 TWD annually gross.

10% of employees earn less than 460,536 TWD and 10% of people earn more than 1,469,568 TWD.

The survey is based on data from employees, cleaned of extreme and duplicate values. By taking a free, anonymous survey, you will get a more accurate salary comparison with other people working in the same position as you.

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Set the salaries of your employees fairly. A detailed salary report will help you to do this. You will always have relevant salary data to hand.

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List of positions in the Management category and their job descriptions

Job position

Description of job position

Salary range

Account Director

Providing comprehensive care to key clients.
Attending personal meetings in order to identify the concepts and requirements of key clients.
Presenting the advertising agency and services it offers.
Creating marketing strategies and presentations.
Leading, motivating and evaluating the team of Account Managers and Account Executives.
Communicating with an implementation team within the advertising agency and with external suppliers.
Proposing possible solutions based on customer wishes and requirements.
Reviewing the budget and responsibility for its effective use.

452,904 - 1,829,688 TWD

Art Director

Create creative and visual concepts of advertising campaigns.
Cooperating with the creative team on design concepts and finalising them.
Communicating with clients throughout the preparatory phase of the concept.
Presenting final proposals to clients.
Responsibility for the meaning and creative communication of advertising campaigns.

330,708 - 1,412,820 TWD

Auto Repair Shop Manager

Planning the receipt and organising of the repair processes with respect to the efficient use of personnel, means of production and material.
Managing, coordinating and motivating employees.
Assigning tasks to employees and monitoring their fulfilment.
Recording and evaluating the time worked and workers' performance.
Assisting in diagnosing the complex defects and determining the repair procedures.
Handling complaints and claims from customers.

333,216 - 1,333,644 TWD

Brand Manager

Responsibility for the management of assigned brands.
Monitoring the market, consumer preferences and competitive activities.
Designing and implementing the brand marketing strategy.
Planning the marketing budget, controlling its spending and responsibility for its effective use.
Building a brand´s position in the market in accordance with the marketing strategy.
Managing and supervising advertising campaigns.
Communicating with partners and external suppliers.
Cooperating with other departments in the company.

489,696 - 1,328,676 TWD

Business Development Manager

Develop and implement strategic business development plans to achieve company goals.
Identify and pursue new business opportunities through market research and networking.
Build and maintain strong relationships with clients, partners, and stakeholders.
Conduct presentations and product demonstrations to potential clients.
Collaborate with cross-functional teams to ensure alignment of business strategies.
Analyze market trends and competitor activities to inform business decisions.
Prepare and present regular reports on business development activities and outcomes.
Negotiate contracts and agreements with clients and partners.
Monitor and evaluate the effectiveness of business development initiatives.
Manage and mentor junior business development staff to enhance team performance.
Participate in industry conferences and events to represent the company and expand its network.
Ensure compliance with company policies and legal regulations in all business dealings.

504,876 - 1,999,212 TWD

Business Group Manager

Seeking out, selecting, and training new sales team members.
Leading and motivating the team members.
Reviewing the activities of the team members in order to detect and draw attention to any shortcomings.
Increasing the qualifications of the team members through trainings, courses, workshops, etc.
Responsibility for the accomplished results of the team members and the implementation of business plans.

415,560 - 1,803,456 TWD

Call Centre Manager

Responsibility for recruiting and selecting new employees.
Scheduling work shifts of supervisors and call centre operators.
Managing, coordinating, checking and motivating subordinate employees.
Setting up key performance indicators (KPIs) of the team.
Proposing changes of procedures, processes, etc.

400,836 - 1,603,392 TWD

Car Fleet Manager

Responsibility for the good standing of the traffic situation and the efficient use of motor vehicles.
Planning, ensuring and performing the required service inspections of motor vehicles.
Communicating with insurance companies, leasing companies and public bodies.
Monitoring and evaluating fuel consumption.
Keeping records of the drivers, and preparing contracts on entrusting vehicles to individual workers.
Submitting financial plans for vehicle repairs.
Cooperating in investment planning in the company.

286,032 - 1,182,060 TWD

Department Manager

Ensuring the smooth running of the department within the company.
Managing, coordinating, motivating and evaluating subordinate staff.
Training of new recruits.
Finding and proposing trainings and courses for subordinate employees.
Checking the attendance of subordinate employees.
Solving non-standard situations at the workplace.
Participation in the selection and dismissal of employees.
Preparing weekly and monthly reports.

380,352 - 1,493,136 TWD

Design manager

Lead and manage the design team to ensure the delivery of high-quality design projects.
Collaborate with cross-functional teams including marketing, product development, and engineering to align design strategies with business goals.
Oversee the design process from conceptualization to final execution, ensuring consistency and adherence to brand guidelines.
Develop and implement innovative design solutions that enhance user experience and drive customer engagement.
Mentor and guide junior designers, fostering a creative and collaborative work environment.
Conduct regular design reviews and provide constructive feedback to improve design quality and efficiency.
Stay updated with the latest design trends, tools, and technologies to maintain a competitive edge.
Manage project timelines, budgets, and resources effectively to ensure timely and cost-effective delivery of design projects.
Communicate design concepts and strategies clearly to stakeholders and clients, ensuring understanding and buy-in.
Evaluate and select external design vendors and manage relationships to ensure quality and consistency.

ESG manager

Development and implementation of sustainability and ESG (Environmental, Social, Governance) strategies.
Monitoring and reporting ESG data and metrics.
Providing advice to management on ESG and sustainability issues.
Coordinating stakeholder engagement and communication.
Identifying and evaluating risks and opportunities in the area of sustainability and corporate governance.
Developing guidelines and processes to improve ESG performance.
Organizing workshops and training programs for employees.
Following current trends and guidelines in the area of ESG.
Ensuring compliance with legislative requirements and standards in the area of ESG.
Supporting initiatives to improve corporate culture and social responsibility.

507,912 - 1,670,148 TWD

Editor-In-Chief

Responsibility for the content and the visual aspect of newspapers, magazines, websites and other periodicals.
Responsibility for the accuracy and completeness of the information published.
Managing the editorial team and editorial board.
Approving ideas and suggestions of subordinates.
Writing leading articles (editorials), columns, etc.

331,044 - 1,286,208 TWD

Event Manager

Responsibility for designing, planning, organising and conducting social gatherings and events.
Communicating with clients regarding the nature and the main idea of organised events.
Designing and presenting ideas and themes to clients.
Searching for potential sites to host social gatherings and events.
Concluding orders and contracts with owners of buildings and external suppliers, negotiating contractual terms and conditions.
Monitoring the expenditures of the planned budget.
Checking and coordinating the activities of external suppliers.
Evaluating the success of conducted gatherings and events, analysing gaps and proposing measures for their elimination.

380,976 - 1,043,004 TWD

Facility Manager

Responsibility for the operation, maintenance and management of buildings, land, equipment and related devices.
Completing tenders, searching for potential suppliers.
Conducting meetings with suppliers, negotiating terms of contracts.
Communicating with tenants, public authorities and institutions.
Responding to emergencies and crisis situations.
Performing regular inspection of entrusted property.

437,747 - 1,197,542 TWD

Finance Manager

Managing, coordinating, motivating, and assessing subordinate employees.
Ensuring strategic financial planning.
Preparing and processing of financial statements of the company.
Analysing the financial situation of the company.
Planning, managing, and monitoring of cash flow.
Communicating with financial institutions and external partners of the company.
Reporting results to the members of senior management.

520,320 - 2,158,128 TWD

HR Manager

Managing the personnel department in the company.
Recruiting and dismissing employees.
Completing organisation and working regulations, remuneration system, job descriptions, and their submission to the superior.
Completing wage regulations and their submission to the superior.
Communication with state institutions and authorities.

435,672 - 1,658,700 TWD

Head of Customer Support

Responsibility for leading the customer support team
Strategy creation, customer support direction and subsequent implementation,
Support, team coaching, solving demanding customers
Track the resolution of customer issues from receipt to resolution
Improving services, increasing customer engagement and facilitating organic growth
Resolving complaints and creating reports
Providing information to the company's customers, telephone and e-mail communication
Improving the efficiency of customer support and creating methodological guidelines for contact with customers

400,284 - 1,272,360 TWD

Head of controlling

Management and development of the controlling team.
Ensuring accurate and timely reporting, analysis and financial forecasts.
Compiling budgets and plans and monitoring their fulfillment.
Analysis and evaluation of financial results and recommendations for improvement.
Cooperation on strategic planning and decision-making.
Communication with internal and external partners, including presentation of results and strategies.

606,355 - 1,929,118 TWD

Head of product development

Define and drive the product development strategy aligned with the company's overall goals and market trends.
Lead and mentor a diverse team of product managers, designers, engineers, and other specialists to ensure collaboration, creativity, and efficient project execution.
Foster a culture of innovation by encouraging the generation of new product ideas, features, and improvements based on customer feedback and industry insights.
Develop and maintain a comprehensive product roadmap that outlines key milestones, timelines, and resource allocation for the entire product development lifecycle.
Collaborate closely with marketing, sales, operations, and other departments to gather input, align strategies, and ensure successful product launches.
Oversee the quality control process, ensuring that products meet or exceed customer expectations and adhere to relevant quality standards.
Identify potential risks and challenges in product development, implementing mitigation strategies to minimize disruptions and delays.
Stay informed about market trends, competitive landscape, and customer preferences to inform product strategies and enhance market positioning.
Manage the product development budget, making informed decisions to optimize resource allocation and maximize return on investment.
Establish and track key performance indicators (KPIs) related to product development, using data-driven insights to continuously improve processes and outcomes.

742,740 - 2,391,876 TWD

Head of the Legal Department

Managing, leading, motivating and evaluating subordinate staff.
Providing legal support, analyses and consulting to the company management.
Drafting, commenting and editing contracts.
Monitoring legislative changes at the national and European levels.
Cooperating with state authorities.
Representing the company in litigation and administrative proceedings.

538,284 - 2,102,400 TWD

Hotel manager

Managing a hotel, a group of hotels
Overseeing all departments, plants and resorts
Responsibility for preparation and execution of the business plan, the investment and financial plan of the hotel
Responsibility for the readiness of the hotel to provide services
Responsibility for securing sufficient number of qualified employees
Participation in the choice of and approving new employees, making decisions about termination of employment
Overseeing the operation of the hotel, checking daily reports and monthly statements of operation
Securing PR of the hotel
Overseeing satisfaction of the guests and the quality of provided services
Taking part in exhibitions, meetings, workshops.
Cooperating in creating business strategies and putting them into practice

383,688 - 1,397,040 TWD

IT Manager

Responsibility for the activities of the entire IT department within the company.
Participating in defining the IT strategy, policies and procedures of the company.
Planning the budget of the department, monitoring and approving expenditures.
Management, leadership, motivation and evaluation of subordinate staff.
Responsibility for the development, implementation, debugging and technical support of IT solutions.
Coordinating the solution and the elimination of incurred problems.
Communicating with the senior staff of the departments.
Designing professional training for subordinate employees and yourself.
Reporting results to the management team of the company.

653,076 - 2,323,968 TWD

Junior Project Manager

Managing financially less demanding small-scale projects.
Assigning work and coordinating individual project team members.
Checking compliance with the set budget, deadlines, and quality of the works.
Communicating with the project sponsor, contractors, subcontractors, ministries, state institutions, etc.
Ensuring the handing over of the works to the project sponsor.

275,172 - 1,194,588 TWD

Logistics Manager

Managing, monitoring, and optimising the logistics indicators and flows in the company.
Managing, monitoring, motivating, and assessing subordinate employees.
Selecting and assessing the providers of logistics services and communicating with them and negotiating the optimal contract conditions.
Ensuring a balanced stock level.
Preparing the budget for the department and monitoring its use.
Cooperating with other departments in the company.
Responsibility for compliance with occupational health and safety and fire protection.

355,368 - 1,530,960 TWD

Maintenance Supervisor

Coordination of work and supervision of supply organizations, physical maintenance on managed devices, including facilities.
Checking work safety and technological safety and the use of assigned personal protection working tools at the workplace.
Processing plans for repairs and maintenance of different devices and the use of replacement parts.
Entering purchase requirements for replacement parts, tools, etc.
Providing and supervising maintenance performed by the supplier.
Providing removal of detected faults after revisions.
Providing installation of production lines according to the production schedule and instructions for technical preperation of production.
Responsibility for an economical use of material, energy, tools and personal protection tools. Prevention of unauthorized use.

375,384 - 1,383,372 TWD

Marketing Manager

Development of short-time and long-time marketing strategy.
Strengthening the awareness and position of the brand on the market.
Analysing the market, monitoring trends and activities of competitors.
Proposing marketing budget, deciding on the use of funds and supervising their ongoing use.
Preparing and coordinating the course of marketing campaigns and supporting activities.
Monitoring the effectiveness of marketing campaigns and supporting activities.
Evaluating the successfulness of marketing campaigns and supporting activities.
Leadership, motivation and assignment of tasks to subordinate staff.

361,320 - 1,492,956 TWD

Postmaster

Managing, supervising and organising activities within the post office.
Monitoring the stock level of operational material, forms and goods in storage, ordering and allocation of material to employees.
Addressing and eliminating the problems, failures and shortcomings.
Performing administrative tasks associated with the position of post office manager.

Process Manager

Oversee and optimize organizational processes to enhance efficiency and productivity.
Analyze current operational procedures to identify areas for improvement.
Develop and implement strategies to streamline processes and reduce costs.
Collaborate with cross-functional teams to ensure alignment and effective communication.
Monitor process performance metrics and prepare detailed reports for management review.
Lead process improvement projects using methodologies such as Lean or Six Sigma.
Train and mentor team members on process management best practices.
Ensure compliance with industry standards and regulatory requirements.
Coordinate with stakeholders to gather feedback and drive continuous improvement initiatives.
Manage resources effectively to achieve project goals within set timelines.
Facilitate workshops and meetings to foster a culture of process excellence.
Stay updated with industry trends and advancements to incorporate innovative solutions.
Build strong relationships with internal and external partners to support organizational objectives.
Provide leadership and guidance to ensure successful implementation of process changes.

365,664 - 1,539,744 TWD

Product owner

Strategy and Vision: Develop and communicate a clear product vision and strategy to the development team, stakeholders, and senior management.
Product Backlog Management: Create, prioritize, and manage the product backlog, ensuring that it is well-groomed, refined, and ready for development.
Requirement Gathering: Collaborate with stakeholders, customers, and users to understand their needs and gather requirements, translating them into clear user stories and acceptance criteria.
Agile Planning and Execution: Participate in agile ceremonies such as sprint planning, backlog grooming, and daily stand-ups, ensuring that the team is working efficiently and delivering value in each sprint.
Release Management: Coordinate and manage the release process, ensuring that product increments are delivered on time and meet quality standards.
Cross-functional Collaboration: Work closely with development teams, UX/UI designers, quality assurance, and other stakeholders to define and deliver high-quality products that align with business objectives.
Stakeholder Management: Engage and manage relationships with internal and external stakeholders, addressing their concerns, gathering feedback, and keeping them informed about the product's progress.
Product Documentation: Create and maintain product documentation, including user guides, release notes, and other relevant materials to support the product's adoption and usage.
Market and Competitive Analysis: Conduct market research and competitive analysis to identify trends, opportunities, and potential product enhancements that can give the organization a competitive edge.
Continuous Improvement: Actively seek feedback from users and stakeholders, monitor product performance and metrics, and identify areas for improvement, driving continuous product enhancements and optimization.

477,396 - 1,911,468 TWD

Production Manager

Planning, managing and coordinating the existing production, production processes and capacities.
Responsibility for creating production plans, budgets and production analysis.
Implementing improvements and optimising resource utilisation.
Coordinating, managing, assessing and motivating the production team.
Checking team performance and other indicators.
Monitoring production efficiency, securing technical support for production.
Technical change management, implementing new technologies and procedures to increase competitiveness.
Responsibility for following safety standards and quality standards, e.g. ISO 9001 and ISO 14001. *
Co-operation with other departments in the company.

372,588 - 1,512,804 TWD

Production Supervisor

Management and organisation of the production process within the assigned shift.
Responsibility for the assignment of tasks, achievement of daily production target and improvement of the quality and quantity of products.
Leadership, motivation and evaluation of the performance of subordinate staff.
Checking compliance with technological processes, security, fire and sanitary regulations.
Responsibility for the training of new employees.
Solving of problem situations, adoption and implementation of corrective measures to eliminate them.
Checking and recording attendance.
Management of operational documentation.

233,592 - 1,116,516 TWD

Project Manager

Responsibility for project management from start to finish.
Defining project goals based on company requirements.
Completing a comprehensive work schedule.
Managing, coordinating, and motivating project team members.
Inspecting adherence to the work schedule and defined budget.
Communication with members of the project team, suppliers, company management, etc.

382,356 - 1,434,276 TWD

Purchasing Manager

Being in charge of the purchase of material, goods and services in the company.
Leading, motivating and assessing the team of subordinate employees.
Monitoring and keeping an optimal state of supplies in store.
Selecting and evaluating the suppliers of material, goods and services.
Representing the company at meetings with the suppliers.
Entering into contracts of purchase and general contracts.
Settling claims.

364,824 - 1,466,304 TWD

Quality Manager

Developing, implementing and maintaining processes relating to quality management.
Checking incoming raw materials and semifinished products.
Final inspection of products.
Assigning tasks and managing a team of testers/internal auditors.

404,676 - 1,505,004 TWD

Regional / Area Manager

management of activities at regional / provincial level
management and control of offices in the entrusted region
planning business strategies of the company
responsibility for selecting heads of regional branches in the entrusted region

464,532 - 1,754,844 TWD

Restaurant manager

Overseeing daily operations of the restaurant to ensure a high standard of service and guest satisfaction.
Managing staff recruitment, training, and performance evaluations to build a competent team.
Developing and implementing effective marketing strategies to promote the restaurant and increase customer engagement.
Monitoring financial performance, including budgeting, forecasting, and cost control to maximize profitability.
Ensuring compliance with health and safety regulations, as well as maintaining cleanliness and hygiene standards.
Collaborating with kitchen staff to create and update menus that meet customer preferences and seasonal availability.
Handling customer inquiries, complaints, and feedback to enhance the dining experience and foster loyalty.
Maintaining relationships with suppliers and vendors to ensure timely delivery of quality products.
Analyzing market trends and competitor activities to identify opportunities for growth and improvement.
Planning and organizing special events and promotions to attract new customers and retain existing ones.

273,336 - 1,273,764 TWD

Returns Department Manager

Managing and controlling employees at the complaints department.
Handling difficult customer complaints to their general satisfaction.
Preparation of documents for a possible attempt at conciliation and litigation with customers or suppliers.
Analysing the causes of difficult complaints.
Proposing appropriate measures to avoid complaints.

269,268 - 1,085,892 TWD

Risk Manager

Identifying risks associated with the company's business activity.
Drawing up a risk management strategy.
Setting the methodology and processes focused on the control and management of risks.
Regular risk assessment, determining the likelihood and impact of their occurrence.
Completing and updating internal regulations related to risk management.
Completing the reports and recommendations to company management.

608,844 - 1,568,148 TWD

Sales Manager

Leading a team of sales representatives with the goal of securing their development, coaching, motivation, and continuous growth.
Actively seek out and contact important customers.
Develop and close large sales opportunities.
Maintain sales contacts and care for key customers.
Responsibility for achieving the company’s sales goals.
Planning sales goals.
Presenting complex services and solutions to customers.
Concluding co-operation contracts and subsequent care for key customers.

385,116 - 1,516,848 TWD

Sales Office Manager

Organising and managing sales in the company.
Methodical managing of sales officers.
Coordinating sales with other sections of the company.
Ensuring contact with key customers.
Compiling short-term and long-term sales schedules.

340,584 - 1,416,828 TWD

Security Service Manager

Managing, coordinating, motivating and evaluating the security service personnel.
Planning of weekly shifts.
Training new employees.
Finding and proposing trainings and courses for subordinate staff.
Supervising the security service personnel by means of a chip electronic control system, video recording, etc.
Checking the attendance of subordinate employees.
Participating in the selection and dismissal of employees.
Resolving exceptional situations in the workplace.

303,996 - 1,171,740 TWD

Senior Project Manager

Self-reliant management of costly medium to large-scale projects.
Assigning work and coordinating individual project team members.
Checking compliance with the set budget, deadlines, and quality of the works.
Selecting and concluding contracts with suitable contractors and subcontractors.
Communicating with the client, contractors, subcontractors, ministries, state institutions, etc.
Ensuring the handing over of the works to the client.

456,900 - 2,265,852 TWD

Storekeeper

Responsibility for the profitability, level of provided services, cleanliness, efficiency and overall smooth running of the entrusted operations.
Ordering goods from suppliers, pricing and entry into the system.
Managing, coordinating, motivating and evaluating subordinate staff.
Checking attendance of the personnel, sending documents for payroll processing to payroll accountants.
Receiving daily revenue and distributing any tips to the waiters.
Checking the physical condition of the stock.
Personalisation of incurred shortages and damages.
Solving complaints, problems and non-standard situations.

294,852 - 832,704 TWD

Team leader

Conducting a smaller group of workers
Planning and distribution of work among individual members of the team
Controlling workers

384,336 - 1,457,640 TWD

Technical Manager

Lead and manage the technical team to deliver high-quality projects within established timelines.
Collaborate with cross-functional teams to align technical solutions with business objectives.
Oversee the design, implementation, and maintenance of technical systems and infrastructure.
Ensure compliance with industry standards and best practices in all technical operations.
Develop and monitor key performance indicators to assess the effectiveness of technical processes.
Manage project budgets, resource allocation, and risk assessments to optimize project outcomes.
Provide technical guidance and mentorship to team members, fostering a culture of continuous improvement.
Identify and implement innovative technologies to enhance operational efficiency and drive business growth.
Establish and maintain strong relationships with stakeholders, vendors, and partners to support project success.
Coordinate with senior management to develop strategic plans for future technical initiatives.
Ensure timely and effective communication of project status, challenges, and solutions to all relevant parties.
Conduct regular performance evaluations and provide constructive feedback to team members.
Stay updated with the latest industry trends and technologies to ensure the organization remains competitive.

468,960 - 1,726,128 TWD

Testing manager

Overseeing the testing process for software and systems to ensure quality and performance.
Developing and implementing testing strategies, plans, and procedures.
Coordinating with cross-functional teams to define testing requirements and objectives.
Leading a team of testers, providing guidance, support, and mentorship.
Analyzing test results and reporting findings to stakeholders.
Identifying and documenting defects, ensuring timely resolution.
Maintaining testing environments and ensuring they are up to date.
Collaborating with developers to understand product specifications and design test cases accordingly.
Ensuring compliance with industry standards and best practices in testing.
Continuously improving testing processes and methodologies to enhance efficiency and effectiveness.
Managing project timelines and resources to meet testing deadlines.
Providing training and support to team members on testing tools and techniques.
Conducting risk assessments and implementing mitigation strategies related to testing activities.
Preparing and presenting reports on testing progress and outcomes to management.
Staying updated with emerging trends and technologies in software testing.

492,144 - 1,938,420 TWD

Transport manager

Responsibility for the smooth operation of the transport department or company.
Managing, coordinating, motivating and evaluating subordinate employees.
Analysing vehicle utilisation, route planning.
Monitoring the technical condition of vehicles.
Monitoring fuel consumption.
Managing business meetings, discussions and negotiations of the contractual terms and conditions.
Analysing and optimising operating costs.
Registering and deregistering vehicles at the traffic inspectorate.
Communicating with insurance companies in case of claims.

353,160 - 1,332,264 TWD

Warehouse Manager

Supervising the receipt and release of material and goods inventories.
Recording of the current inventory in the storage system.
Checking orders, maintaining the prescribed documentation.
Managing, motivating and evaluating subordinate staff.
Scheduling work shifts, assigning tasks and coordinating activities within the warehouse.
Proposing measures to optimise warehouse management processes.
Supervising the correct storage and manipulation with material and goods inventory.
Checking the compliance with safety, fire and sanitary regulations, ensuring the provision of protection equipment.
Preparing regular reports for the company management.
Performing ordinary, ongoing and extraordinary inventory taking of stocks.
Cooperating with other departments within the company.

261,912 - 985,692 TWD

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