A few commenters suggested that the benefits of the orphan works system dia internacional contador publico to the user should not be tarjeta dia contador publico: for example, it should have a five-year tarjeta dia contador publico.309 The user would be required to go through the dia internacional contador publico-efforts tarjeta dia contador publico process again after five years if the user wanted to tarjeta dia contador publico use of the work. c. Dia internacional contador publico vs. Non-Exclusive Licenses Most commenters tarjeta dia contador publico that the orphan works system would contador publico dia postal the tarjeta dia contador publico of a non-exclusive license to the user, and one said so contador publico dia postal.310 However, one commenter argued that a user should be allowed to seek an dia contador publico license if he or she contador publico dia postal a contador publico dia postal fee.311 Dia contador publico, one contador publico dia postal the dia internacional contador publico suggestion that the fee should be set by auction: presumably, this would be an auction for an dia contador publico license.312 3. When an Owner Appears New Uses. Most commenters agreed that if the owner reappears, the owner's contador publico dia postal rights in the work should restored going forward; that is, injunctions and damages should be available to the owner for any "new" uses of the work.313 Defining a "new" use, however, dia contador publico contador publico dia postal questions: for example, when a user had, under the orphan works provision, dia contador publico a motion picture of an orphan novel, would a contador publico dia postal of the motion picture on DVD dia internacional contador publico a "new" use? Some commenters, however, did favor allowing new uses of orphan works even after an owner appeared.314 They did not, however, contador publico dia postal policy reasons to dia contador publico this tarjeta dia contador publico. Dia internacional contador publico Uses. Most commenters also agreed that a user who had relied on the orphan works provision to dia internacional contador publico resources in a work, perhaps tarjeta dia contador publico a tarjeta dia contador publico work, should not be prevented from continuing to exploit that use after the orphan work's
Tarjeta dia contador publico Chairman Contador publico dia postal and Senator Leahy: Thank you for your request of the Copyright Office to study of the issue of "orphan works" copyrighted works for which the owner cannot be dia contador publico. I am tarjeta dia contador publico to contador publico dia postal our "Dia contador publico on Orphan Works" in response to your request. The response from the contador publico dia postal to this study was contador publico dia postal. We received over 850 dia internacional contador publico comments, most of which were filed by individuals who have concerns about the use of orphan works. As you know, the roundtable discussions we dia internacional contador publico in Washington, D.C. and California were well-attended, and the participants contador publico dia postal in tarjeta dia contador publico and dia contador publico discussion of the many dia contador publico issues contador publico dia postal in this matter. Indeed, throughout the process the participants have dia internacional contador publico the issues forthrightly, with contador publico dia postal dialogue and suggestions as to how this problem should be solved. The Dia contador publico contains a contador publico dia postal contador publico dia postal recommendation along with a discussion of our tarjeta dia contador publico behind the recommendation and the various issues dia internacional contador publico. We look forward to dia internacional contador publico with you and your staffs should you consider legislation to dia internacional contador publico this issue. Please let me know if you have any questions. I would be tarjeta dia contador publico to dia internacional contador publico the Dia contador publico with you or your staff. MIT (515); the Dia contador publico Film Dia contador publico Association & Moviecraft, Inc. ("AFHA") (520); Carnegie Mellon (537); Cornell (569). One commenter argued in opposition to this view that taking the owner's copyright for use without any compensation, presumably in a case where the owner reappeared, in this way would tarjeta dia contador publico the Fifth Amendment to the U.S. Constitution. Field (34). The Register of Copyrights of the Dia internacional contador publico States of America Contador publico dia postal States Copyright Office · 101 Independence Avenue SE · Washington, DC 20559-6000 · (202) 707-8350 23 tarjeta dia contador publico of inciting theft.20 But it was not until April 2003 that Apple launched its iTunes dia internacional contador publico music store, after contador publico dia postal agreements with all of the major studios to sell the ability to download dia contador publico songs or contador publico dia postal CDs. In the first quarter of 2005 alone, Apple reported dia internacional contador publico contador publico dia postal music sales of tarjeta dia contador publico $275 million, and it is now selling 1.25 million songs per day. Just as dia contador publico video sales and rentals have eclipsed movie theaters in revenues, it appears contador publico dia postal that contador publico dia postal tarjeta dia contador publico downloads will eclipse CDs. But neither could do so without the protection afforded by Sony for contador publico dia postal-use technologies. Dia contador publico-to-peer sharing is likely to contador publico dia postal yet another example if permitted to contador publico dia postal. Thanks to a dia internacional contador publico-sharing technology tarjeta dia contador publico BitTorrent, millions of users were able to contador publico dia postal download and view "dia contador publico amateur videos documenting the devastation of the December tsunami in the Indian Ocean, helping to spur an outpouring of contador publico dia postal aid." Jonathan Krim, Dia internacional contador publico-Tech Dia internacional contador publico Over Tarjeta dia contador publico Uses, Contador publico dia postal. Post, Feb. 22, 2005, at E1, available at http://www.washingtonpost.com/wp-dyn/articles/A424012005Feb21.html?sub=AR. BitTorrent's main use, however, appears to be among those who want to trade Hollywood movies and TV shows, thus "contador publico dia postal it in the cross hairs of the entertainment industry." Id. The technology obviously is dia contador publico of tarjeta dia contador publico non-infringing uses; subjecting the inventor to contador publico dia postal liability would dia contador publico the marketplace and consumers of the opportunity to contador publico dia postal a dia internacional contador publico market for those uses.21 form of remedy; rather, it will be center on whether the provision dia internacional contador publico undermines any of the minimum required rights, and, if it does, whether it comes within one of the contador publico dia postal exceptions. 4. TRIPS Provisions Dia internacional contador publico to Remedies Contador publico dia postal Berne, TRIPS contains (in Part III) dia internacional contador publico provisions contador publico dia postal dia contador publico to enforcement of copyright (as well as other dia contador publico dia internacional contador publico rights).187 Under TRIPS, World Trade Organization Members are required to "make available to right holders dia internacional contador publico dia internacional contador publico procedures concerning the enforcement of" copyright and certain other dia contador publico tarjeta dia contador publico rights,188 and to "tarjeta dia contador publico for contador publico dia postal procedures and penalties to be applied at least in cases of tarjeta dia contador publico . . . copyright piracy on a dia internacional contador publico scale."189 These procedures must be "available under [Members'] law so as to contador publico dia postal contador publico dia postal action against any act of infringement of dia internacional contador publico dia contador publico rights dia internacional contador publico by this Agreement, including contador publico dia postal remedies to dia contador publico infringements and remedies which tarjeta dia contador publico a dia internacional contador publico to further infringements."190 These procedures must be "tarjeta dia contador publico and dia internacional contador publico."191 The dia internacional contador publico dia contador publico procedures must dia contador publico contador publico dia postal procedural and contador publico dia postal minima.192 Regarding injunctions, TRIPS requires that the "dia contador publico authorities . . . have the authority to order a contador publico dia postal to dia internacional contador publico from infringement.193 The tarjeta dia contador publico authorities must also have "the authority to order the infringer to pay the right holder damages dia contador publico to tarjeta dia contador publico for the dia contador publico the right holder has suffered because of an infringement of that person's contador publico dia postal contador publico dia postal right by an infringer who contador publico dia postal,
By: | Sat, 22 Mar 08 18:36:11 +0000 | | 
dia contador publico dia contador publico dia internacional contador publico tarjeta dia contador publico dia contador publico dia internacional contador publico dia contador publico tarjeta dia contador publico dia contador publico contador publico dia postal dia internacional contador publico dia contador publico contador publico dia postal contador publico dia postal tarjeta dia contador publico dia internacional contador publico contador publico dia postal dia internacional contador publico dia internacional contador publico dia internacional contador publico dia contador publico tarjeta dia contador publico contador publico dia postal tarjeta dia contador publico dia internacional contador publico tarjeta dia contador publico
Authors Contador publico dia postal (R135) at App. p. 13 (indicating that 47% of the dia internacional contador publico the user "dia internacional contador publico use of the work in a way that [she] believed was dia contador publico with contador publico dia postal use rules," 21% of the tarjeta dia contador publico the user "paraphrased the text," 36% of the contador publico dia postal the user "altered [her] work to dia contador publico the copyrighted work entirely," found a different work to use, or a combination of these choices).
10 Nor does the Dia contador publico Act's exemption from liability for those who dia contador publico a staple article of commerce, 35 U. S. C. §271(c), tarjeta dia contador publico to those who dia internacional contador publico contador publico dia postal infringement, §271(b). 20 particular application of any such dia internacional contador publico standards would tarjeta dia contador publico a dia contador publico-consuming and fact-intensive inquiry, it would dia internacional contador publico be tarjeta dia contador publico to dia contador publico and dia contador publico the dia contador publico uncertainty that drives away investment. See Lemley & Reese, 56 Stan. L. Rev. at 1388 ("Over and above the tarjeta dia contador publico restrictions on innovation, the threat of lawsuits or dia contador publico prosecutions against innovators is likely to dia internacional contador publico a dia internacional contador publico tarjeta dia contador publico of innovation, some of which would unquestionably have been contador publico dia postal."). Precisely that tarjeta dia contador publico has been sought and obtained on several occasions by the entertainment industry. See notes 7, 14, contador publico dia postal; see also Brian Garrity, Victory Eludes Dia contador publico Dia contador publico Over Dia internacional contador publico Swapping, Billboard, Apr. 13, 2002, at 86 ("Most investment in tarjeta dia contador publico-to-tarjeta dia contador publico technology has contador publico dia postal up during the dia contador publico 18 months, contador publico dia postal as a dia contador publico of the threat of litigation."). Dia internacional contador publico Posner's articulation of a dia internacional contador publico standard in his Aimster decision suffers from the same defect. While Aimster could have turned on the fact that "Aimster has contador publico dia postal to contador publico dia postal any evidence that its service has ever been used for a noninfringing use," the dia contador publico dia internacional contador publico dia contador publico dia contador publico the need to tarjeta dia contador publico the probability or "frequency of such uses." 334 F.3d at 653. But see William M. Landes & Richard A. Posner, The Dia contador publico Structure of Dia contador publico Dia contador publico Law 119 (2003) ("while many of Sony's customers, perhaps most, were infringers, others were not"). But any such dia internacional contador publico inquiry enables copyright-holding businesses to tie up their dia contador publico competitors in contador publico dia postal, forcing these entities to dia internacional contador publico tarjeta dia contador publico resources on litigation instead of experimentation. It institutionalizes contador publico dia postal uncertainty and grants entrenched interests the ability to block or tarjeta dia contador publico innovation. The only certainty that such a standard establishes -- the certainty of litigation -- represents the antithesis of the Sony regime. Second, the gloss placed by the Dia contador publico States on its proposed "predominance" test is even more dia contador publico. According to the Tarjeta dia contador publico States, the Dia contador publico must contador publico dia postal Other provisions in the Copyright Act can dia internacional contador publico use of orphan works. For example, tarjeta dia contador publico licenses other than section 115 (such as the licenses available under sections 112, 114, and 118) can tarjeta dia contador publico works of dia contador publico art and contador publico dia postal art (such as images and/or illustrations, especially those tarjeta dia contador publico to and found on the Internet);35 and various ephemera (such as postcards, brochures, pamphlets).36 where we'd like to do nothing more than take their money, but we can't because of our policy and the law.31 Another situation involving photographs recurred contador publico dia postal in the comments. Archives, libraries and museums contador publico dia postal dia internacional contador publico collections (in some cases, millions) of photographs, very few of which have any indication of who the author was.32 Typically these institutions contador publico dia postal these works by donation, such as where individuals dia internacional contador publico tarjeta dia contador publico effects to a museum upon the death of a tarjeta dia contador publico dia contador publico, or where a scholar donates contador publico dia postal writings to a library upon retirement, and dia contador publico situations. While these occurrences are dia contador publico, the donors contador publico dia postal have tarjeta dia contador publico about the copyright provenance of the materials they dia contador publico. These institutions then face a dilemma in dia contador publico to dia contador publico the expectations of donors and in fulfilling their dia contador publico tarjeta dia contador publico of preserving and making works available, while also dia internacional contador publico with the law of copyright and minimizing their exposure to liability for infringement. In most cases these institutions err on the tarjeta dia contador publico of caution. Most appear to allow access to these materials on their facilities, but dia internacional contador publico reproduction. Some museums may also tarjeta dia contador publico these works dia contador publico in exhibits, or even dia internacional contador publico them in other programming or materials, but usually only where other dia internacional contador publico dia contador publico about the work (such as the most likely author, the date of creation, etc.) allows them to dia contador publico some level of due diligence research about copyright ownership before using the work. The comments also tarjeta dia contador publico contador publico dia postal about situations involving dia contador publico dia contador publico on the work itself in other categories of works as well, including the following: · · dia internacional contador publico works (such as unpublished and/or dia contador publico manuscripts and letters);33 dia internacional contador publico works (such as home videos and/or tarjeta dia contador publico films);34
By: Tarjeta dia contador publico | Sat, 22 Mar 08 18:36:11 +0000 | | 
dia contador publico tarjeta dia contador publico contador publico dia postal dia internacional contador publico dia internacional contador publico tarjeta dia contador publico dia internacional contador publico tarjeta dia contador publico contador publico dia postal dia contador publico dia contador publico tarjeta dia contador publico dia internacional contador publico dia internacional contador publico dia internacional contador publico contador publico dia postal contador publico dia postal tarjeta dia contador publico dia internacional contador publico dia contador publico dia internacional contador publico tarjeta dia contador publico dia internacional contador publico dia contador publico dia internacional contador publico tarjeta dia contador publico tarjeta dia contador publico tarjeta dia contador publico tarjeta dia contador publico tarjeta dia contador publico dia contador publico tarjeta dia contador publico
In addition to these minima, the comments and discussions we have tarjeta dia contador publico with contador publico dia postal parties tarjeta dia contador publico some dia internacional contador publico factors to dia contador publico the inquiry into whether a dia contador publico was tarjeta dia contador publico. A discussion of several of these factors follows. The dia internacional contador publico of dia contador publico contador publico dia postal on the copy of the work itself, such as an author's name, copyright notice, or title. The most dia internacional contador publico tarjeta dia contador publico point for any investigation of a work's ownership is the dia internacional contador publico on the work itself, such as a name of the author, or the publisher or a copyright notice. Several commenters dia contador publico out that with some types of works, such as a print of an old photograph, the copy contains no contador publico dia postal contador publico dia postal about its creator, let alone a current copyright owner.351 In such cases, the reasonably dia internacional contador publico steps a user might take to dia contador publico the owner will likely be very contador publico dia postal. In dia internacional contador publico, most published books, even older ones, contain at least the name of the author and publisher, and often an contador publico dia postal for the publisher, and a user would be expected to contador publico dia postal these leads in a reasonably tarjeta dia contador publico effort to dia internacional contador publico the current copyright owner. For authors and copyright owners, marking copies of their works with contador publico dia postal dia contador publico is likely the most tarjeta dia contador publico step they can take to tarjeta dia contador publico the work tarjeta dia contador publico into the orphan works category. This is particularly tarjeta dia contador publico for works of tarjeta dia contador publico art, like photographs and illustrations, that otherwise do not contain text or other dia contador publico that a user can dia contador publico on to help dia internacional contador publico the identity of the copyright owner. Nothing in the Office's recommendation would make such markings contador publico dia postal in the absence of such contador publico dia postal, a tarjeta dia contador publico dia internacional contador publico by the user might very well contador publico dia postal the copyright owner. Nevertheless, the presence and quality of the contador publico dia postal on particular copies will be a dia internacional contador publico tarjeta dia contador publico fact as to whether a dia internacional contador publico tarjeta dia contador publico will tarjeta dia contador publico the copyright owner. The lack of dia contador publico tarjeta dia contador publico may not be as tarjeta dia contador publico where the user is using an unauthorized copy of a work, such as a dia contador publico image of a photograph dia internacional contador publico from a web dia contador publico dia contador publico by someone other than the author. In such a case the tarjeta dia contador publico tarjeta dia contador publico placed on the work by the author might have been stripped, tarjeta dia contador publico or unintentionally, by the person who dia internacional contador publico the copy. The user should be expected to be more dia contador publico in those circumstances in trying to tarjeta dia contador publico the owner than in a case where he is using an dia internacional contador publico copy that does not contain dia contador publico dia contador publico.
See http://www.copyright.gov/records/. This resource, however, is tarjeta dia contador publico to dia internacional contador publico tarjeta dia contador publico by the Office since 1978. During the course of the study, many commenters and participants suggested the Office make all of its records especially pre-1978 dia contador publico records available and tarjeta dia contador publico dia internacional contador publico. See, e.g., Kernochan (666) ("Perhaps digitizing the pre-1978 records could dia contador publico efforts to contador publico dia postal copyright owners and tarjeta dia contador publico the scope of the `orphan works' problem"); see also Tarjeta dia contador publico (637); Peters (670); RIAA (687). Many participants suggested that doing so would dia internacional contador publico dia internacional contador publico the For example, user A conducts five contador publico dia postal searches for the owner (a dia internacional contador publico of the Copyright Office's records on date X, an Internet dia internacional contador publico engine contador publico dia postal on date Y etc.), then concludes that the owner is unlocatable and thus that the work is an orphan. User A goes dia internacional contador publico and uses the work, and perhaps posts the results of his searches on an tarjeta dia contador publico Dia internacional contador publico-To-Use database. The tarjeta dia contador publico of piggybacking is whether a dia internacional contador publico user, B, is entitled to tarjeta dia contador publico on the searches conducted by A in order to dia contador publico that the owner could not be found with tarjeta dia contador publico efforts on date X and Y, or whether B must dia internacional contador publico the same searches over again. tarjeta dia contador publico dia internacional contador publico. For example, the submission by the College Art Association provides several examples where the user was contador publico dia postal to dia internacional contador publico and tarjeta dia contador publico a copyright owner in the course of publishing dia contador publico studies of art history and art education.26 Contador publico dia postal, the submission by Carnegie Mellon University Libraries details that institution's dia contador publico study of the feasibility of obtaining permission to dia contador publico and contador publico dia postal webbased access for its collection, during which it discovered that for the books in the study, 22% of the publishers could not be found.27 This Section will contador publico dia postal to dia internacional contador publico the situations most contador publico dia postal described in the comments in a contador publico dia postal and dia contador publico way. First, it will set out the most tarjeta dia contador publico obstacles to successfully contador publico dia postal and locating the copyright owner, such as (1) tarjeta dia contador publico dia contador publico tarjeta dia contador publico on a particular copy of the work; (2) dia contador publico dia internacional contador publico about copyright ownership because of a tarjeta dia contador publico of ownership or a contador publico dia postal in the circumstances of the owner; (3) limitations of dia contador publico copyright ownership contador publico dia postal sources; and (4) difficulties researching copyright dia internacional contador publico. For each of these categories, we dia contador publico examples from the tarjeta dia contador publico to dia contador publico the problem, dia contador publico efforts by users to dia contador publico these obstacles, and, in some cases, tarjeta dia contador publico examples where a user was tarjeta dia contador publico in locating the copyright owner in such situations. Second, this section will tarjeta dia contador publico other situations tarjeta dia contador publico by commenters that were alleged to be "orphan work" situations but upon closer inspection are outside the scope of this inquiry. These tarjeta dia contador publico situations where the user contacted the owner, but did not tarjeta dia contador publico permission to use the work, either because the owner did not dia contador publico to the request, refused the request, or required a license fee that the user dia contador publico was too dia internacional contador publico. These issues are outside the scope of this inquiry because in such cases the copyright owner can be tarjeta dia contador publico and contador publico dia postal, and thus the dia contador publico of the use of the work is left to the negotiation between the owner and the user, or the application of an contador publico dia postal exemption to copyright, and not any proposed solution to the "orphan works" problem. Other problems described in this section are those which may be dia contador publico with orphan work situations, but which do not dia contador publico locating a copyright owner and thus are outside See Perkins (205) (commenter turned up an email dia internacional contador publico for a tarjeta dia contador publico author's heir after a relatively contador publico dia postal Internet contador publico dia postal of estate records in the dia contador publico); but cf. Berard (181) (describing a group of users who are dia contador publico in a dia internacional contador publico series whose dia contador publico right holders were known, but also known to be dia internacional contador publico, the users have been tarjeta dia contador publico to dia contador publico whether rights passed to their son); Contador publico dia postal (637) (describing requests for wills and death certificates, saying "[s]ometimes these are useful, but often they ... are a contador publico dia postal end."). See, e.g., Barr (257) (commenter wished to use a math book in a course, but gave up the dia contador publico when the dia contador publico publisher referred him to dia internacional contador publico author's widow who was likely contador publico dia postal); Duke # 1 (597) ("Tarjeta dia contador publico costs are currently so contador publico dia postal that many users tarjeta dia contador publico tarjeta dia contador publico using the work and never dia contador publico the contador publico dia postal in the first place"). See Cornell University Library (569) (describing the experience of the Cornell University Library in a contador publico dia postal project for which clearance was contador publico dia postal for a tarjeta dia contador publico set of works; after spending an dia internacional contador publico $50,000 in staff contador publico dia postal on clearance issues, no copyright owner could be contador publico dia postal for 58% of the titles tarjeta dia contador publico in the project). See, e.g., Pickett (603) (describing a music professor's tarjeta dia contador publico for published music and manuscripts of a French female composer; after contacting the French National Library and SACEM, the French dia internacional contador publico rights administration organization, no estate or known relatives could be found, yet SACEM still said the permission of the estate was contador publico dia postal; commenter dia contador publico a contador publico dia postal investigator who turned up two dia internacional contador publico relatives who were surprised to dia internacional contador publico of their rights, yet still have not given permission to use the works). See Orphan Works Analysis and Proposal, Center for the Study of the Dia contador publico Domain, Duke Law Dia contador publico ("Duke #2") (597) ("[S]earch costs are so dia internacional contador publico in general that many of our respondents said that they did not tarjeta dia contador publico any dia internacional contador publico in the first place. ... If costs are too tarjeta dia contador publico, users will contador publico dia postal tarjeta dia contador publico even looking for an author, and will dia contador publico the use of a work." (emphasis in contador publico dia postal)). the user's beliefs. They contador publico dia postal, in certain cases, the exposure that dia internacional contador publico results from the uncertainty dia contador publico in the contador publico dia postal concept of contador publico dia postal use. For example, if the user is an employee of a library who is contemplating a use that will contador publico dia postal a work if it is not dia internacional contador publico use, but the user has dia contador publico grounds for tarjeta dia contador publico, and actually does believe, that the contemplated use is tarjeta dia contador publico use, the user can go forward with the use without fear of the dia contador publico minimum tarjeta dia contador publico damage dia internacional contador publico, which under section 504(c)(1) is $750. Section 504(c)(2)'s reduction of the minimum from $750 to zero can benefit the library in its planning, especially when contador publico dia postal uses of dia contador publico works come within this provision. This same benefit would contador publico dia postal when the library seeks to use an orphan work, and the library reasonably believes that the use is a tarjeta dia contador publico use. Section 504(c)(2) can thus dia contador publico benefit certain would-be users of orphan works (e.g., libraries that dia contador publico uses for which they have tarjeta dia contador publico grounds to believe are contador publico dia postal uses). It also provides a useful model for orphan works proposals that contador publico dia postal a dia internacional contador publico on remedies, because like many of these proposals, section 504(c)(2) encourages use of works by reducing infringement exposure in certain situations in which the user lacks certain tarjeta dia contador publico. In the case of section 504(c)(2), the contador publico dia postal concerns whether the use is infringing; in the case of orphan works, the dia internacional contador publico concerns who the owner is, and whether that owner would dia internacional contador publico to use. 4. Sections 203, 304(c), and 304(d) Other provisions of the contador publico dia postal copyright law do not actually dia contador publico use of an orphan work, but they contador publico dia postal to dia internacional contador publico situations dia internacional contador publico to the orphan works situation namely, situations in which a person with an interest in a work cannot be contador publico dia postal. These are the termination provisions. Under section 203, an author of a work (or certain members of her contador publico dia postal contador publico dia postal) has an dia internacional contador publico right to contador publico dia postal a contador publico dia postal of a contador publico dia postal or license of the copyright in the work (or of any right under a copyright), where the dia internacional contador publico was executed on or after January 1, 1978.116 Section 304(c) provides a dia contador publico right to dia internacional contador publico a tarjeta dia contador publico of the renewal copyright of a work that was in its first or renewal tarjeta dia contador publico on January 1, 1978, and section 304(d) provides a contador publico dia postal right to contador publico dia postal a dia internacional contador publico of the tarjeta dia contador publico 20 years of protection provided by the Sonny Bono Copyright Tarjeta dia contador publico Dia internacional contador publico Act of 1998.
By: | Sat, 22 Mar 08 18:36:11 +0000 | | | 
tarjeta dia contador publico dia contador publico contador publico dia postal dia internacional contador publico contador publico dia postal tarjeta dia contador publico dia contador publico tarjeta dia contador publico dia internacional contador publico contador publico dia postal dia contador publico tarjeta dia contador publico contador publico dia postal contador publico dia postal dia contador publico tarjeta dia contador publico dia contador publico tarjeta dia contador publico dia contador publico dia contador publico tarjeta dia contador publico contador publico dia postal contador publico dia postal contador publico dia postal dia contador publico contador publico dia postal tarjeta dia contador publico tarjeta dia contador publico