ÐÏࡱá>þÿ npþÿÿÿmÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á€ ð¿bjbj´V´V >±ÕÖ<Ö< ÿÿÿÿÿÿ·v v ¹¹¹¹¹ÿÿÿÿÍÍÍ8!ÍJ6B%%.SSS...í5ï5ï5ï5ï5ï5ï5Œ8¢.;´ï5¹}..}}ï5¹¹SSÛ6Ï!Ï!Ï!}j¹S¹Sí5Ï!}í5Ï!Ï!¦I20Q4Sÿÿÿÿ�Ï ÝI{ËÍçRy3$Ù560J6�3´â;9Nâ;HQ4â;¹Q4ˆ.0^"Ï!€œá...ï5ï5‡ H...J6}}}}ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿâ;.........v : DEGREE OF MASTER OF ARTS IN ACCOUNTANCY WITH MINOR COMPONENT Students must also comply with the University General Regulations and the Supplementary Regulations for the Degree of Master of Arts. This programme was revalidated for Academic Year 2010/2011. Students admitted to the programme from 2010 onwards will follow the revised curriculum for Programme Year 1 as outlined below. Information regarding the curriculum for Programme Years 2 and above will be available in subsequent years’ Calendars. The courses listed below are all compulsory for this degree. PROGRAMME YEAR 1 – 120 Credit pointsFirst Half SessionSecond Half SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC1009Accounting & Accountability15AC1513Accounting & Entrepreneurship15PO1002Finance, Risk and Investment15MS1507The Context of Business 15EC1005Economics for Business & Society15LS1517**Business Law 1: Commercial Law15Plus 30 Credit points from minor subject For Academic Year 2010/2011, students in Programme Years 2 and above will continue to follow the existing curriculum for their year/level, as outlined below. Information regarding the curriculum for future years will be available in subsequent years’ Calendars. PROGRAMME YEAR 2 – 140 Credit points First Half-SessionSecond Half-SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC 2026Business Finance15AC 2524Financial Accounting 215LS 2019**Business Law 2: Orgainsations15AC 2525Management Accounting 215PO 2001Understanding Statistics15Plus 45 Credit points from other subject as approved by Adviser of Studies PROGRAMME YEARS 3 & 4 – 240 Credit points First Half-SessionSecond Half-SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC 3041Financial Accounting 315AC 3536Auditing30AC 3042Management Accounting 315AC 4527Dissertation in Accountancy30MS 4032Business Research Methods30*Plus a further 90 credit points from level 3 and 4 courses in Accountancy and FinancePlus 30 Credit points from other subject as approved by Adviser of StudiesCandidates entering the Honours programme during or after 2004/05 must obtain 90 Credit points at Level 4. Notesi.** LS1517 and LS2019 may be excluded, if the student does not seek accreditation of the programme by accountancy professional bodies.ii.*With the permission of the Head of the Business School candidates may obtain not more than 30 of these Credit points from out with Accountancy. This information, whilst correct at the time of going to press, is subject to alteration without notice. Choice of courses may be restricted by degree regulations or timetabling, and are subject to approval by your Adviser(s) of Studies.     PAGE  PAGE  The ºÚÁÏÍø operates a flexible modular degree structure and details of all the degree programmes available can be accessed through the University web pages at: http://www.abdn.ac.uk/registry/calendar Descriptions of all courses can be found in the Catalogue of Courses or on the University web pages at: http://www.abdn.ac.uk/registry/courses FILENAME \p S:\Academic Services\Calendar 2009-2010\Volume 2 - Arts\Arts and Social Sciences 2009 Final Track Changes Off.doc =>ÄÅú û 9 ] ^ _ † ‡ ’ “ Ÿ   ­ ® ¹ º Æ Ç Ô Õ Ö $ % o p ¤ ´ Æ Ç ï ð ñ ò ù üóîæÕÍüÀµ­£­µ™µ™µ™µ™µ™µ™­‹ƒ‹ƒ‹u‹ƒ£g­üÕhŸuCJOJQJ^JaJh&¶CJOJQJ^JaJh©d�nH tH h©d�CJOJQJ^JaJhŸuOJQJ^JhŸuCJOJQJhŸunH tH hŸu5�CJOJQJhŸu5�CJOJQJ^JhÉ]ÈOJQJ h¾¸hÉ]ÈCJOJQJ^JaJh=ÓOJQJ h=Ó5�h=Ó5�OJQJh=Ó&=>ÄÅú û 8 9 ^ úëæÚÆÚ½·¡$ Æ hÕ ád6ÿ$Ifa$gd p" ÆØ à  ÆØ àd8ÿ$„Èý„Vþ„ª]„Èý^„Vþ`„ªa$gdÉ]È $ Æhd8ÿa$d8ÿ$ Æ hØ àd8ÿa$d8ÿ ^ _ r † �}} Æ hÕ ád6ÿ$Ifgd p"okd$$IfT–lÖ    ”«Ö”ÿ|$€è$    t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÖÿÖÿÖÿ4Ö4Ö laöyt‡FÇŠT† ‡ “   ® º Ç Õ Ö Ý }ggggggbO Æ hÕ ád6ÿ$Ifgd-sFf`$ Æ hÕ ád6ÿ$Ifa$gd p"‚kd©$$IfT–lÖ    ”ÄÖ0”ÿî|$€Z €Ž  t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÖÿÿÖÿÿÖÿÿ4Ö4Ö laöyt‡FÇŠT Ý ù ü  ! $ ìÖììÖ$ Æ hÕ ád6ÿ$Ifa$gd-s Æ hÕ ád6ÿ$Ifgd-s$ % , I 1 Æ hÕ ád6ÿ$Ifgd-sÎkdˆ$$IfT–lÖ    ”ÄÖˆ”ÿ5Mî�§ |$¡  ¡¡ Õ  t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö4Ö laöyt‡FÇŠTI L S l o éÖÖé Æ hÕ ád6ÿ$Ifgd-s$ Æ hÕ ád6ÿ$Ifa$gd-so p w ˜ 1 Æ hÕ ád6ÿ$Ifgd-sÎkdÑ$$IfT–lÖ    ”ÓÖˆ”ÿ5Mî�§ |$¡  ¡¡ Õ  t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö4Ö laöyt‡FÇŠT˜ › ¤ Ã Æ éÖÖé Æ hÕ ád6ÿ$Ifgd-s$ Æ hÕ ád6ÿ$Ifa$gd-sÆ Ç ð 1$ Æ hÕ ád6ÿ$Ifa$gd p"Îkd$$IfT–lÖ    ”ÄÖˆ”ÿ5Mî�§ |$¡  ¡¡ Õ  t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö4Ö laöyt‡FÇŠTð ñ ò ù ú  �Ž~Žqq $ Æh$Ifa$$„Èý„Éý]„Èý^„Éýa$gdÉ]Èokdc $$IfT–lÖ    ”ÓÖ”ÿ|$è$    t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÖÿÖÿÖÿ4Ö4Ö laöyt‡FÇŠTù ú ! I ˜ ´ × Þ à á ê ï þ "LS˜™šÇï>Fu}˜Ÿ »ÀÈæ÷øþÿˆ‰ üñçñçßÕËçÁçÁçßçÁç½ßñçñçßçߵߵßçßç߬ߢˢš¢Ë¢šß“½‹‡‹‡‹‡hœ;`jhœ;`U h=Ó5�CJhÂi·OJQJhÂi·CJOJQJh=Ó5�OJQJh&¶OJQJh=Óh&¶CJOJQJhÅ,wCJOJQJhª¡CJOJQJh=ÓOJQJh=ÓCJOJQJh=Ó5�CJOJQJhÉ]È5 ! 4 H œ’’ Æh$Ifbkd $$IfT–lÖ    Ö”ÿ¯$%Ö0    ö%ööÖÿÖÿÖÿÖÿ4Ö laöŠTH I U b p | ‰ — ˜   ± ‰||||||wjj Æ hÕ á$IfFfÁ $ Æh$Ifa$ukd† $$IfT–lÖ    Ö0”ÿg¯$ÓÿÿÿÿÿÿÿÿÿÿÿÿHÿÿÿÿÿÿÿÿÖ0    ö%ööÖÿÿÿÿÿÿÿÿÖÿÿÖÿÿÿÿÿÿÿÿÖÿÿÿÿÿ4Ö laöŠT ± ´ ¼ Ó Ö ïââÒ$ Æ hÕ á$Ifa$  Æ hÕ á$If$ Æ hÕ á$Ifa$Ö × á ÿ =0$ Æ hÕ á$Ifa$gd&¶ Æ hÕ á$IfÁkdÐ$$IfT–lÖ    Öˆ”ÿ&gão!¯$m% A|Œ @Ö0    ö%ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö laöŠTÿ  "%ïââï  Æ hÕ á$If$ Æ hÕ á$Ifa$%&.G=0 $ Æ hÕ á$Ifa$ Æ hÕ á$IfÁkd¾$$IfT–lÖ    Öˆ”ÿ&gão!¯$m% A|Œ @Ö0    ö%ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö laöŠTGJKL—ïïS@$ Æ hÕ á$Ifa$gd&¶›kd¬$$IfT–lÖ    Ö\”ÿ&g¯$m% AHÖ0    ö%ööÖÿÿÿÿÖÿÿÿÿÖÿÿÿÿÖÿÿÿÿ4Ö laöŠT$ Æ hÕ á$Ifa$—˜™ÄÆœš�}$ Æhd6ÿ$Ifa$ $ Æh$Ifa$bkdn$$IfT–lÖ    Ö”ÿ¯$%Ö0    ö%ööÖÿÖÿÖÿÖÿ4Ö laöŠTÆÇÚŒ Æhd6ÿ$Ifekdî$$IfT–l4Ö    Ö”ÿ®$%Ö0    ö%ööÖÿÖÿÖÿÖÿ4Ö laöf4ŠTîïû"/=>F†vvvvvvqa Æ hÕ ád6ÿ$IfFfµ$ Æhd6ÿ$Ifa$xkdt$$IfT–l4Ö    Ö0”ÿh®$ÔÿÿÿÿÿÿÿÿFÖ0    ö%ööÖÿÿÿÿÿÖÿÿÖÿÿÖÿÿÿÿÿ4Ö laöf4ŠT F]`hqtïÜïïÓ $$Ifa$$ Æ hÕ ád6ÿ$Ifa$ Æ hÕ ád6ÿ$Iftu}:* Æ hÕ ád6ÿ$IfÄkdÄ$$IfT–l4Ö    Öˆ”ÿhÖ[!®$n ÿÿÿÿSÿÿÿÿnÿÿÿÿ… ÿÿÿÿSÿÿÿÿÖ0    ö%ööÖÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö laöf4ŠT}•˜ ¼¿ïÜïïÓ $$Ifa$$ Æ hÕ ád6ÿ$Ifa$ Æ hÕ ád6ÿ$If¿ÀÈ:* Æ hÕ ád6ÿ$IfÄkdÔ$$IfT–l4Ö    Öˆ”ÿhÖ[!®$n ÿÿÿÿSÿÿÿÿnÿÿÿÿ… ÿÿÿÿSÿÿÿÿÖ0    ö%ööÖÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö laöf4ŠTÈâåæçïÜÓ4žkdä$$IfT–l4Ö    Ö\”ÿh®$n ÿÿÿÿSÿÿÿÿFÿÿÿÿÖ0    ö%ööÖÿÿÿÖÿÿÿÿÖÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿ4Ö laöf4ŠT $$Ifa$$ Æ hÕ ád6ÿ$Ifa$ Æ hÕ ád6ÿ$Ifç>?Šì†ìekdÈ$$IfT–l4Ö    Ö”ÿ®$%Ö0    ö%ööÖÿÖÿÖÿÖÿ4Ö laöf4ŠT$ Æ hÕ ád6ÿ$Ifa$Š‹ö÷™† ekdÔ$$IfT–l4Ö    Ö”ÿ®$%Ö0    ö%ööÖÿÖÿÖÿÖÿ4Ö laöf4ŠT$ Æ hÕ ád6ÿ$Ifa$ekdN$$IfT–l4Ö    Ö”ÿ®$%Ö0    ö%ööÖÿÖÿÖÿÖÿ4Ö laöf4ŠT÷øþÿˆîÙs[C$ Æh Õ ád6ÿ$Ifa$gdQ"8$ Æh Õ ád6ÿ$Ifa$gdQ"8ekdZ$$IfT–l4ÖÖ”ÿ9!¥!Ö0ÿÿÿÿÿÿöööÖÿÖÿÖÿÖÿ4Ö laöf4ŠT$ Æh Õ ád6ÿ$Ifa$ Æh Õ á„Õ d6ÿ^„Õ ˆ‰�‰qh $IfgdQ"8$ Æh Õ ád6ÿ$Ifa$gdQ"8ukdà$$IfT–lÖÖ0”ÿ9!n7Ö0ÿÿÿÿÿÿöööÖÿÿÖÿÿÖÿÿÖÿÿ4Ö laöŠT ‰xpnnnnnnnn$d8ÿa$ Æh Õ á„Õ d6ÿ^„Õ ukdv$$IfT–lÖÖ0”ÿ9!n7Ö0ÿÿÿÿÿÿöööÖÿÿÖÿÿÖÿÿÖÿÿ4Ö laöŠT #$%'(./02â  ˜š›¨©÷óéãéãßéãéãßÔ¿¬ÔŸ�€�o�fßóbh=ÓhyÒ<�CJ aJ hyÒ<�CJ aJ mHnHsH uhyÒ<�CJ aJ mH sH "jhyÒ<�CJ UaJ mH sH hyÒ5�7�CJOJQJ%hyÒ5�7�B*CJOJQJ^Jph)hyÒ0J7�>*B*CJOJQJ^JphhyÒ7�CJOJQJhyÒ hyÒ0JjhyÒ0JUhœ;`jhœ;`U%&'012â r™öôòéãòÉÉÉÉ$ Æh pÕ á„dh$If]„a$„h]„h„øÿ„&`#$„üÿ„&`#$ ™š�‹‰‰�$d8ÿa$rkd $$IfT–lÖÖ”ÿw"ã" ÖÖ ÿÿÿÿÖ0ÿÿÿÿÿÿöööÖÿÖÿÖÿÖÿ4Ö laöpÖ ÿÿÿÿŠT<ÒÔ €Ð €Ð €Ð €Ð €Ð €Ð €Ð €Ð €Ð...)()()()()()00 P8Ò$ÿÿÿÿÿÿÿÿÿ:póA÷°Ð/ °à=!°"°#� $� %°°Å°Å �ÄDp§$$If–!vh5Öè$#vè$:V –l”« t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ö,Ö5Öè$/Ö  ÿ /Ö ÿyt‡FÇŠTÙ$$If–!vh5ÖZ5ÖŽ#vZ#vŽ:V –l”Ä t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ö,Ö5ÖZ5ÖŽ/Ö  ÿ/Ö ÿ /Ö ÿ/Ö ÿ yt‡FÇŠTÚ$$If–!vh5Ö¡5Ö 5Ö¡5Ö¡5Ö 5ÖÕ#v¡#v #v¡#v #vÕ:V –l”« Ö  t¿Ö<ÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÖ0ÿ ÿ ÿ ÿ ÿÿöè$ö,Ö5Ö¡5Ö 5Ö¡5Ö 5ÖÕ/Ö ÿ /Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ pÖ<ÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙyt‡FÇŠT&kd„$$IfT–lÖ    ”«Öˆ”ÿ5Mî�§ |$€¡ € €¡€¡€ €Õ  Ö  t¿Ö<ÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÖ0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö4Ö laöpÖ<ÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙyt‡FÇŠTG$$If–!vh5Ö¡5Ö 5Ö¡5Ö¡5Ö 5ÖÕ#v¡#v #v¡#v #vÕ:V –l”Ä t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ö5Ö¡5Ö 5Ö¡5Ö 5ÖÕ/Ö ÿ /Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ yt‡FÇŠTG$$If–!vh5Ö¡5Ö 5Ö¡5Ö¡5Ö 5ÖÕ#v¡#v #v¡#v #vÕ:V –l”Ó t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ö5Ö¡5Ö 5Ö¡5Ö 5ÖÕ/Ö ÿ /Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ yt‡FÇŠTG$$If–!vh5Ö¡5Ö 5Ö¡5Ö¡5Ö 5ÖÕ#v¡#v #v¡#v #vÕ:V –l”Ä t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ö5Ö¡5Ö 5Ö¡5Ö 5ÖÕ/Ö ÿ /Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ yt‡FÇŠT¡$$If–!vh5Öè$#vè$:V –l”Ó t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ö5Öè$/Ö ÿ/Ö ÿ yt‡FÇŠT~$$If–!vh5Ö%#v%:V –lÖ0    ö%ö5Ö%4ÖŠT°$$If–!vh5ÖÓ5ÖH#vÓ#vH:V –lÖ0    ö%ö5ÖÓ5ÖH/Ö  ÿÿÿÿÿÿÿÿ/Ö ÿÿÿÿÿÿÿÿ4ÖŠT‡$$If–!vh5Öm5Ö% 5ÖA5Öo5Ö™ 5Ö@#vm#v% #vA#vo#v™ #v@:V –l Ö Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    ö%ö5Öm5Ö% 5ÖA5Öo5Ö™ 5Ö@/Ö ÿÿÿÿÿÿÿÿ4ÖpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌŠT kd8 $$IfT–lÖ    Öˆ”ÿ&gÖo!¯$m% Aÿÿÿÿo™ @ Ö Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    ö%ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿ4Ö laöpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌŠTì$$If–!vh5Öm5Ö% 5ÖA5Ö|5ÖŒ 5Ö@#vm#v% #vA#v|#vŒ #v@:V –lÖ0    ö%ö5Öm5Ö% 5ÖA5Ö|5ÖŒ 5Ö@4ÖŠTì$$If–!vh5Öm5Ö% 5ÖA5Ö|5ÖŒ 5Ö@#vm#v% #vA#v|#vŒ #v@:V –lÖ0    ö%ö5Öm5Ö% 5ÖA5Ö|5ÖŒ 5Ö@4ÖŠTÀ$$If–!vh5Öm5Ö% 5ÖA5ÖH#vm#v% #vA#vH:V –lÖ0    ö%ö5Öm5Ö% 5ÖA5ÖH4ÖŠT~$$If–!vh5Ö%#v%:V –lÖ0    ö%ö5Ö%4ÖŠT„$$If–!vh5Ö%#v%:V –l4Ö0    ö%ö5Ö%4Öf4ŠT¨$$If–!vh5ÖÔ5ÖF#vÔ#vF:V –l4Ö0    ö%ö5ÖÔ5ÖF/Ö  ÿÿÿÿÿÿÿÿ4Öf4ŠT•$$If–!vh5Ön5Ö 5ÖS5Ön5Ö… 5ÖS#vn#v #vS#vn#v… #vS:V –l Ö Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    ö%ö5Ön5Ö 5ÖS5Ön5Ö… 5ÖS/Ö  ÿÿÿÿÿÿÿÿ/Ö ÿÿÿÿÿÿÿÿ4ÖpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌŠT kd$$IfT–lÖ    Öˆ”ÿhÖ[!®$nÿÿÿÿ ÿÿÿÿSÿÿÿÿÿÿÿÿn… S Ö Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    ö%ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿ4Ö laöpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌŠT$$If–!vh5Ön5Ö 5ÖS5Ön5Ö… 5ÖS#vn#v #vS#vn#v… #vS:V –l4Ö0    ö%ö5Ön5Ö 5ÖS5Ön5Ö… 5ÖS/Ö /Ö ÿÿÿÿÿÿÿÿ4Öf4ŠT$$If–!vh5Ön5Ö 5ÖS5Ön5Ö… 5ÖS#vn#v #vS#vn#v… #vS:V –l4Ö0    ö%ö5Ön5Ö 5ÖS5Ön5Ö… 5ÖS/Ö /Ö ÿÿÿÿÿÿÿÿ4Öf4ŠTâ$$If–!vh5Ön5Ö 5ÖS5ÖF#vn#v #vS#vF:V –l4Ö0    ö%ö5Ön5Ö 5ÖS5ÖF/Ö /Ö ÿÿÿÿÿÿÿÿ4Öf4ŠT„$$If–!vh5Ö%#v%:V –l4Ö0    ö%ö5Ö%4Öf4ŠT„$$If–!vh5Ö%#v%:V –l4Ö0    ö%ö5Ö%4Öf4ŠT„$$If–!vh5Ö%#v%:V –l4Ö0    ö%ö5Ö%4Öf4ŠT„$$If–!vh5Ö¥!#v¥!:V –l4Ö0ÿÿÿÿÿÿöö5Ö¥!4Öf4ŠT”$$If–!vh5Ön5Ö7#vn#v7:V –lÖ0ÿÿÿÿÿÿöö5Ön5Ö74ÖŠT”$$If–!vh5Ön5Ö7#vn#v7:V –lÖ0ÿÿÿÿÿÿöö5Ön5Ö74ÖŠT�$$If–!vh5Öã"#vã":V –l ÖÖ ÿÿÿÿÖ0ÿÿÿÿÿÿöö5Öã"4ÖpÖ ÿÿÿÿŠT^ 2ÀÐàð 0@P`p€�ÀÐàð2(Øè 0@P`p€�ÀÐàð 0@P`p€�ÀÐàð 0@P`p€�ÀÐàð 0@P`p€�ÀÐàð 0@P`p€�ÀÐàð 0@P`p€�8XøV~_HmH nH sH tH 8`ñÿ8 Normal_HmH sH tH \@\  Heading 1$$ Æ hØ àd6ÿa$5�OJQJkHä``  Heading 2$$ Æ hÕ ád6ÿa$5�CJOJQJkHä^^  Heading 3"$$ ÆhÕ ád6ÿa$5�OJQJkHäff  Heading 4*$$ Æh Õ á„‚úd6ÿ]„‚úa$5�OJQJkHäZZ  Heading 5$$ Æ hÕ áa$6�CJOJQJkHänn  Heading 62$$ Æh Õ á„‚ú„Õ d6ÿ]„‚ú^„Õ a$5�OJQJkHäTT  Heading 7$ Æ hÕ á6�CJOJQJkHä``  Heading 8$$ Æh Õ á„Õ d6ÿ^„Õ 5�OJQJkHäZ Z  Heading 9 $d6ÿ Æ hÕ á5�CJOJQJkHäDA`òÿ¡D Default Paragraph FontVi@óÿ³V  Table Normal :V ö4Ö4Ö laö (k ôÿÁ(No List XB@òX Body Text$ Æ hØ àd6ÿa$5�OJQJkHäRQ@R Body Text 3$d1ÿa$7�CJOJQJkHä4@4 Header  Æ9r 4 @"4 Footer  Æ9r 0U@¢10 Hyperlink>*B*`PB` Body Text 2$ Æ hÕ ád6ÿa$5�CJOJQJkHänRRn Body Text Indent 2 $ Æp„„ûø^„`„ûøa$CJOJQJkHä.)@¢a. Page NumberlSrl Body Text Indent 3 Æ8„„�þ^„`„�þCJOJQJkHä\"\ Caption$$ Æ hÕ á„‚úd6ÿ]„‚úa$5�OJQJkHänT’n Block Text/$ Æh Õ á„0ÿ„d6ÿ]„0ÿ^„a$CJOJQJkHäDY¢D  Document Map-D  OJQJkHäD™@²D Balloon TextCJOJQJkHäFV¢ÁF FollowedHyperlink >*B* ph€€HCÒH Body Text Indent„¤x^„PK!‚мú[Content_Types].xml¬‘ËjÃ0E÷…þƒÐ¶Ørº(¥ØÎ¢Iw},Òä±-j�„4 Éßwì¸Pº-t#bΙ{U®�ã “óTéU^h…d}㨫ôûî)»×*1Pƒ'¬ô “^××Wåî0)™¦Též9<“l�#¤Ü$yi}�å;À~@‡æ¶(îŒõÄHœñÄÐuù* D× zƒÈ/0ŠÇ° ðûù $€˜ X«Ç3aZ¢ÒÂà,°D0j~è3ß¶Îbãí~i>ƒØÍ3¿\`õ?ê/ç[ج¶Géâ\Ä!ý-ÛRk.“sþÔ»�..—·´aæ¿­?ÿÿPK!¥Ö§çÀ6 _rels/.rels„�ÏjÃ0 ‡ï…½ƒÑ}QÒÃ%v/¥�C/£}á(h"ÛëÛOÇ »„¤ï÷©=þ®‹ùá”ç šªÃâC?Ëháv=¿‚É…¤§%[xp†£{Ûµ_¼PÑ£<Í1¥H¶0•ˆÙO¼R®BdÑÉÒJEÛ4b$§‘q_טžà6LÓõR×7`®�¨Éÿ³Ã0ÌžOÁ¯,åEn7”Liäb¡¨/ãS½�¨eªÔе¸ùÖýÿÿPK!ky–ƒŠtheme/theme/themeManager.xml ÌM à @á}¡w�Ù7c»(Eb²Ë®»öCœAÇ ÒŸÛ×åãƒ7ÎßÕ›K Y,œ ŠeÍ.ˆ·ð|,§¨ÚHÅ,láÇæéxÉ´�ßIÈsQ}#Õ�…­µÝ Öµ+Õ!ï,Ý^¹$j=‹GWèÓ÷)âEë+& 8ýÿÿPK!–µ­â–Ptheme/theme/theme1.xmlìYOoÛ6¿Øw toc'vuŠØ±›-MÄn‡i‰–ØP¢@ÒI}Úã€úa‡Øm‡a[�Ø¥û4Ù:lЯ°GR’ÅX^’6ØŠ­>$ùãûÿ©«×îÇ !)OÚ^ýrÍC$ñy@“°íÝö/­yH*œ˜ñ„´½)‘Þµ�÷ß»Š×UDb‚`}"×qÛ‹”J×—–¤ÃX^æ)I`nÌEŒ¼Šp)øèÆli¹V[]Š1M<”àÈÞ�©OÐP“ô6râ=¯‰’zÀgb Ig…Áu��SÙebÖö€OÀ�†ä¾òÃRÁDÛ«™Ÿ·´qu ¯g‹˜Z°¶´®o~ÙºlAp°lxŠpT0­÷­+[}`j×ëõº½zAϰV–2ÍF­ÞÉi–@öqžv·Ö¬5\|‰þʜ̭N§Óle²X¢dsøµÚjcsÙÁ�Å7çð�Îf·»êà ÈâWçðý+­Õ†‹7 ˆÑä`­ÚïgÔ È˜³íJøÀ×j|†‚h(¢K³óD-еß㢠dXÑ©iJÆØ‡(îâx$(Ö ð:Á¥;ä˹!Í I_ÐTµ½S 1£÷êù÷¯ž?EÇž?øéøáÃã?ZBΪmœ„åU/¿ýìÏÇ£?ž~óòÑÕxYÆÿúÃ'¿üüy5Òg&΋/ŸüöìÉ‹¯>ýý»GðM�Geø�ÆD¢›äíó3Vq%'#q¾ÃÓòŠÍ$”8ÁšKýžŠôÍ)f™w9:ĵàå£ x}rÏx‰‰¢œw¢ØîrÎ:\TZaGó*™y8IÂjæbRÆíc|XÅ»‹Ç¿½I u3KGñnD1÷NIBÒsü€� íîRêØu—ú‚K>Vè.EL+M2¤#'šf‹¶i ~™Vé þvl³{u8«Òz‹ºHÈ Ì*„æ˜ñ:ž(W‘☕ ~«¨JÈÁTøe\O*ðtHG½€HYµæ–}KNßÁP±*ݾ˦±‹ŠTѼ�9/#·øA7ÂqZ…Ð$*c?�¢íqUßån†èwðNºû%Ž»O¯·ièˆ4 =3Ú—Pª� ÓäïÊ1£P�m \\9†øâëÇ‘õ¶âMØ“ª2aûDù]„;Yt»\ôí¯¹[x’ìóù�ç]É}Wr½ÿ|É]”Ïg-´³Ú eW÷ ¶)6-r¼°CSÆjÊÈ išd ûDЇA½ÎœIqbJ#xÌ꺃 6k�àê#ª¢A„Sh°ëž&ÊŒt(QÊ%ìÌp%m�‡&]ÙcaSl=�XíòÀ¯èáü\P�1»MhŸ9£Mà¬ÌV®dDAí×aV×B�™[݈fJ�íP|8¯ Ö„AÛV^…ó¹f ÌH ín÷ÞÜ-Æ é"á€d>ÒzÏû¨nœ”ÇŠ¹ €Ø©ð‘>ä�bµ·–&ûÜÎâ¤2»Æv¹÷ÞÄKyϼ¤óöD:²¤œœ,AGm¯Õ\nzÈÇiÛÙã¼.uχYC¾6ìOMf“å3o¶rÅÜ$¨Ã5…µûœÂNH…T[XF64ÌT,Ñœ¬üËM0ëE)`#ý5¤XYƒ`ø×¤;º®%ã1ñUÙÙ¥m;ûš•R>QD ¢à�ØDìcp¿UÐ' ®&LEÐ/p�¦­m¦Üâœ%]ùöÊàì8fi„³r«S4Ïd 7y\È`ÞJâ�n•²åίŠIù R¥Æÿ3Uô~7+�ö€׸#�¯m� q¨BiDý¾€ÆÁÔˆ¸‹…i*¸L6ÿ9ÔÿmÎY&­áÀ§öiˆ…ýHE‚�=(K&úN!VÏö.K’e„LD•Ä•©{D 긪÷vEꦚdeÀàNÆŸûžeÐ(ÔMN9ßœRì½6þéÎÇ&3(åÖaÓÐäö/D¬ØUíz³<ß{ËŠè‰Y›Õȳ˜•¶‚V–ö¯)Â9·Z[±æ4^næÂ�ç5†Á¢!Já¾é?°ÿQá3ûeBo¨C¾µÁ‡M ¢ú’m<�.�vp�“´Á¤IYÓf­“¶Z¾Y_p§[ð=al-ÙYü}NcÍ™ËÎÉÅ‹4vfaÇÖvl¡©Á³'S†ÆùAÆ8Æ|Ò*uâ£{àè-¸ßŸ0%M0Á7%�¡õ˜<€ä·ÍÒ�¿ÿÿPK! Ñ�Ÿ¶'theme/theme/_rels/themeManager.xml.rels„�M Â0„÷‚wooÓº‘&݈ЭÔ„ä5 6?$Qìí ®,.‡a¾™i»—�Éc2Þ1hª:é•qšÁm¸ìŽ@RN‰Ù;d°`‚Žo7íg‘K(M&$R(.1˜r'J“œÐŠTù€®8£�Vä"£¦AÈ»ÐH÷u} ñ›|Å$½b{Õ–Pšÿ³ý8‰g/]þQAsÙ…(¢ÆÌà#›ªLÊ[ººÄßÿÿPK-!‚мú[Content_Types].xmlPK-!¥Ö§çÀ6 +_rels/.relsPK-!ky–ƒŠtheme/theme/themeManager.xmlPK-!–µ­â–PÑtheme/theme/theme1.xmlPK-! Ñ�Ÿ¶'› theme/theme/_rels/themeManager.xml.relsPK]–  \ÿÿÿÿ "   ù  +^ † Ý $ I o ˜ Æ ð H ± Ö ÿ %G—ÆîFt}¿ÈçŠ÷ˆ™  !"#$%&'()*,- Š˜ !• !• ÿ•€ð8ð@ñÿÿÿ€€€÷ð’ðð0ð( ð ððB ðS ð¿Ëÿ ?ðÿÿ³ÄƒL~´ÄƒŒ~µÄƒÌ~6 6 D @ L L 9*€urn:schemas-microsoft-com:office:smarttags€place€=*€urn:schemas-microsoft-com:office:smarttags €PlaceName€=*€urn:schemas-microsoft-com:office:smarttags €PlaceType€ èôñþ˜šÿ           ˜Ÿ          Äú8ù×àáêîîïþQS˜˜˜š�Ÿ¬»÷÷ÿˆ ‰                â â  š   ÄúÖ$%opÆÇÇèïñùÞàáêîîïþQS˜˜˜š�Ÿ¬»÷÷ÿˆ ‰               õ:£\�®¾ÿÿÿÿÿÿÿÿÿnMi ˆÏNÕÿÿÿÿÿÿÿÿÿÆMfaÈéÿÃm“ˆÏNÕÿÿÿÿÿÿÿÿÿ a4"ðîrÿ1 7Lr4ÿÿÿÿÿÿÿÿÿíwÒ9vyzÿÆH<ˆXÿ« *EVÒòyÿ²kTE ÿÿFbG^¾Ôÿÿÿÿÿÿÿÿÿ°Z¨\ ÿÎ~œdJ¤<çÿÿÿÿÿÿÿÿÿêMTk ÿttHs@ÌbÈÿ„Є˜þÆÐ^„Ð`„˜þOJPJQJ^Jo(·ð€„ „˜þÆ ^„ `„˜þOJQJ^Jo(‡hˆHo€„p„˜þÆp^„p`„˜þOJQJo(‡hˆH§ð€„@ „˜þÆ@ ^„@ `„˜þOJQJo(‡hˆH·ð€„„˜þÆ^„`„˜þOJQJ^Jo(‡hˆHo€„à„˜þÆà^„à`„˜þOJQJo(‡hˆH§ð€„°„˜þư^„°`„˜þOJQJo(‡hˆH·ð€„€„˜þÆ€^„€`„˜þOJQJ^Jo(‡hˆHo€„P„˜þÆP^„P`„˜þOJQJo(‡hˆH§ð„8„0ýÆ8^„8`„0ýo(() „ „˜þÆ ^„ `„˜þ‡hˆH. „p„LÿÆp^„p`„Lÿ‡hˆH. „@ „˜þÆ@ ^„@ `„˜þ‡hˆH. „„˜þÆ^„`„˜þ‡hˆH. „à„LÿÆà^„à`„Lÿ‡hˆH. „°„˜þư^„°`„˜þ‡hˆH. „€„˜þÆ€^„€`„˜þ‡hˆH. „P„LÿÆP^„P`„Lÿ‡hˆH.@h„h„˜þ^„h`„˜þ)„8„0ýÆ8^„8`„0ýo(()€ „ „˜þÆ ^„ `„˜þ‡hˆH.‚ „p„LÿÆp^„p`„Lÿ‡hˆH.€ „@ „˜þÆ@ ^„@ `„˜þ‡hˆH.€ „„˜þÆ^„`„˜þ‡hˆH.‚ „à„LÿÆà^„à`„Lÿ‡hˆH.€ „°„˜þư^„°`„˜þ‡hˆH.€ „€„˜þÆ€^„€`„˜þ‡hˆH.‚ „P„LÿÆP^„P`„Lÿ‡hˆH.„Ñ„/þÆÑ^„Ñ`„/þo(. „e„›þÆe^„e`„›þo(‡hˆH()€ „ „˜þÆ ^„ `„˜þ‡hˆH.‚ „p„LÿÆp^„p`„Lÿ‡hˆH.€ „@ „˜þÆ@ ^„@ `„˜þ‡hˆH.€ „„˜þÆ^„`„˜þ‡hˆH.‚ „à„LÿÆà^„à`„Lÿ‡hˆH.€ „°„˜þư^„°`„˜þ‡hˆH.€ „€„˜þÆ€^„€`„˜þ‡hˆH.‚ „P„LÿÆP^„P`„Lÿ‡hˆH.„Є0ýÆÐ^„Ð`„0ýo(.@h„h„˜þ^„h`„˜þ.@h„h„˜þ^„h`„˜þ)„h„˜þÆh^„h`„˜þo(.@xh„3„˜þ^„3`„˜þ()„h„˜þÆh^„h`„˜þo(.:„h„˜þÆh^„h`„˜þOJQJo(‡hˆH·ð�„ „˜þÆ ^„ `„˜þOJQJ^Jo(‡hˆHo�„p„˜þÆp^„p`„˜þOJQJo(‡hˆH§ð�„@ „˜þÆ@ ^„@ `„˜þOJQJo(‡hˆH·ð�„„˜þÆ^„`„˜þOJQJ^Jo(‡hˆHo�„à„˜þÆà^„à`„˜þOJQJo(‡hˆH§ð�„°„˜þư^„°`„˜þOJQJo(‡hˆH·ð�„€„˜þÆ€^„€`„˜þOJQJ^Jo(‡hˆHo�„P„˜þÆP^„P`„˜þOJQJo(‡hˆH§ð„h„˜þÆh^„h`„˜þo(.@h„h„˜þ^„h`„˜þ)ÿFbGíwÒ9 a4"ÆMf²kTE°Z¨\ÆH<ttHsêMTkÃm“nMi 1 7« *Eõ:£Î~œdÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ ðT         üTšæ        ØYÆ        ^”W        \å[uB ñM s0ž*rïN-sÂl/+¬ !Ú;!!," p"š$`'*Û9*k.|0Q"8%39 g;ô*M\NkRNý%Q.\œ;`2@d5 oTVoS/rŸuôvýwÅ,wuwO3}¶sËfƒ`\Œ �)-�c[“Æ–_l—×Mœ©d�+žòwŸª¡ªM¬±&¶óH·Âi·^ºt4½VE¾”u¿†VÁ£ƇFÇmÈÿJÈÃTÈÉ]ÈésËyÒ=ÓµTÕ¡!Ù>Û°­±ÊÞ°7áÐ"äëOå+¸¿å*°Âç±õ°Âçò]è‚<ê‰[ê-/í`pó‘ö‚GöóA÷‚bùLsûØ0ü@Mý  ÿ@ X@ÿÿUnknownÿÿÿÿÿÿÿÿÿÿÿÿ G�‡* €ÿTimes New Roman5�€Symbol3.� ‡* €ÿArial3�‡* €ÿTimesc�CG Times (W1)Times New Roman5.� ‡*a€ÿTahoma?=� ‡* €ÿCourier New;�€WingdingsA�ï ë BŸCambria Math"ˆðÐhÌç¦Ùëf«Õ†¦j ƒ¦j !ð„¥À´´€4d  2ƒqð„ßßÿýXR ðÿ?äÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿô*M2!xx ÿÿ2DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona PottsEmma HayH          þÿà…ŸòùOh«‘+'³Ù0¸˜ Üèü( <H h t € Œ˜ ¨°ä4DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Potts Normal.dotm Emma Hay3Microsoft Office Word@Œ†G@€åæ ÚÉ@€WrË@ÎWÀI{˦j þÿÕÍÕœ.“—+,ù®DÕÍÕœ.“—+,ù®` hp|„Œ” œ¤¬´ ¼ ûä   3DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) TitleP <D_NewReviewCycleä  !"#$%&'()*+,-.þÿÿÿ0123456789:;<=þÿÿÿ?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\þÿÿÿ^_`abcdþÿÿÿfghijklþÿÿÿýÿÿÿoþÿÿÿþÿÿÿþÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿRoot Entryÿÿÿÿÿÿÿÿ ÀF0VÝI{Ëq€Data ÿÿÿÿÿÿÿÿÿÿÿÿ/«1Tableÿÿÿÿ>*<WordDocumentÿÿÿÿ>]SummaryInformation(ÿÿÿÿÿÿÿÿÿÿÿÿ]DocumentSummaryInformation8ÿÿÿÿÿÿÿÿeCompObjÿÿÿÿÿÿÿÿÿÿÿÿyÿÿÿÿÿÿÿÿÿÿÿÿþÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿþÿ ÿÿÿÿ ÀF'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.8ô9²q