Sistema Ratio, a point of reference for fiscal, management and labor updating in a schematic and operational form for over 50 years, is now also mobile with a series of new services: - Ratio Sfera: all editorial documents of the Ratio System in digital, multimedia and hypertext format. Personalized selection, with the possibility of aggregating and sorting easily. - Subscribers area: Subscribing to a Ratio System service allows access to this area which contains the latest issue and back issue