ÐÏࡱá>þÿ []þÿÿÿZÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á%` ð¿tbjbj"x"x 8#@@R!ÿÿÿÿÿÿ¤ž ž ž ž ž ž ž ² úúú82F4² ‚Z††.´´´���$4&4&4&4Ms4È;GÈZ$‚\hê^°'Zž Þ��ÞÞ'Zž ž ´´Û*B*CJOJQJ^Jphh2?Ò7�CJOJQJh2?Ò h2?Ò0Jjh2?Ò0JUhëhÆjhëhÆUh=ÓCJOJQJhmD[5�CJOJQJhÚkÄ5�CJOJQJh=Ó5�CJOJQJ h=Ó5�h=ÓOJQJh=Ó'ALMÓÔ  [ \ † ˆ úõæõÚÑÑÑŸ¨$ Æhd6ÿ$Ifa$ $ Æh$Ifa$ Æ hÕ ád6ÿ  ÆØ àd8ÿ $ Æhd8ÿa$$ Æ hØ àd8ÿa$d8ÿd8ÿ R sýýˆ ‰ œ ° ™ŒŒ Æhd6ÿ$Ifekd$$IfT–l4Ö    Ö”ÿ@&¬&Ö0    ö¬&ööÖÿÖÿÖÿÖÿ4Ö laöf4ŠT° ± ½ Ê Ø ä ñ ÿ  Ž � †vvvvvvqaaa Æ hÕ ád6ÿ$IfFfÇ$ Æhd6ÿ$Ifa$xkd†$$IfT–l4Ö    Ö0”ÿ@&mÿÿÿÿÿÿÿÿ?Ö0    ö¬&ööÖÿÿÿÿÿÖÿÿÖÿÿÖÿÿÿÿÿ4Ö laöf4ŠT � ¾ ã  a b c d R T ííííÞxgWU Æh Õ ád8ÿgd€_­ Æh Õ á„Õ d6ÿ^„Õ ekdÖ$$IfT–l4Ö    Ö”ÿ@&¬&ÿÿÿÿÖ0    ö¬&ööÖÿÿÿÿÖÿÖÿÖÿ4Ö laöf4ŠT ÆÕ ád6ÿ$If & F ÆÕ ád6ÿ$If T U W X Z [ ] ^ g h i r s t $ L ´ Û ýýýýýýýôòýéãýÉÉÉÉ$ Æh pÕ á„dh$If]„a$„h]„h„øÿ„&`#$„üÿ„&`#$Û Ü qrst�‹‰‰y Æh Õ ád8ÿgd€_­rkdj$$IfT–lÖÖ”ÿw"ã" ÖÖ ÿÿÿÿÖ0ÿÿÿÿÿÿöööÖÿÖÿÖÿÖÿ4Ö laöpÖ ÿÿÿÿŠTÚ Ü Ý ê ë opqrstóáÔáÃẶ²¨h=ÓCJOJQJhëhÆh2?Òh2?Ò<�CJ aJ hÞp9<�CJ aJ mHnHsH uh2?Ò<�CJ aJ mH sH "jh2?Ò<�CJ UaJ mH sH h2?Ò5�7�CJOJQJ 6ÒÔ €Ð €Ð €Ð €Ð €Ð €Ð €Ð €Ð €Ð...)()()()()()00 P8Ò$ÿÿÿÿÿÿÿÿÿ:pmD[°Ð/ °à=!°"°#� $� %°°Å°Å �Ä„$$If–!vh5Ö¬&#v¬&:V –l4Ö0    ö¬&ö5Ö¬&4Öf4ŠT¨$$If–!vh5Öm5Ö?#vm#v?:V –l4Ö0    ö¬&ö5Öm5Ö?/Ö  ÿÿÿÿÿÿÿÿ4Öf4ŠT•$$If–!vh5Öì5Ö¡ 5Öà5Ön5Ö¡ 5Ö0#vì#v¡ #và#vn#v¡ #v0:V –l Ö Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    ö¬&ö5Öì5Ö¡ 5Öà5Ön5Ö¡ 5Ö0/Ö  ÿÿÿÿÿÿÿÿ/Ö ÿÿÿÿÿÿÿÿ4ÖpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌŠT kd0$$IfT–lÖ    Öˆ”ÿ€!o#@&ìÿÿÿÿ¡ ÿÿÿÿàÿÿÿÿÿÿÿÿn¡ 0 Ö Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    ö¬&ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿ4Ö laöpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌŠT’$$If–!vh5Ö¬&#v¬&:V –l4Ö0    ö¬&ö5Ö¬&/Ö ÿÿÿÿÿÿÿÿ4Öf4ŠT�$$If–!vh5Öã"#vã":V –l ÖÖ ÿÿÿÿÖ0ÿÿÿÿÿÿöö5Öã"4ÖpÖ ÿÿÿÿŠT†œ8@ñÿ8 Normal_HmH sH tH \@\  Heading 1$$ 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 $d6ÿ Æ hÕ á5�CJOJQJkHäDA@òÿ¡D Default Paragraph FontVi@óÿ³V  Table Normal :V ö4Ö4Ö laö (kôÿÁ(No List XB@òX Body Text$ 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$$ Æ hÕ á„‚úd6ÿ]„‚úa$5�OJQJkHänT’n Block Text/$ Æh Õ á„0ÿ„d6ÿ]„0ÿ^„a$CJOJQJkHäDY¢D  Document Map-D  OJQJkHäD™²D Balloon TextCJOJQJkHäFV¢ÁF FollowedHyperlink >*B* ph€€HCÒH Body Text Indent„¤x^„t"ÿÿÿÿALMÓÔ[\†ˆ‰œ°±½ÊØäñÿŽ�¾ãabcdRTUWXZ[]^ghirst$L´ÛÜqru0€€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€©0€Щ0€Ð ™0€Ô ©0€ ©0€ ‘0€ ©0€ ©0€ ©0€ ©0€ ©0€ ©0€ ‘0€ ©0€€©0€ ©0€ © 0€ © 0€ © 0€ © 0€ ©0€ ‘0€ ˜0€€˜0€€˜@0€€€X‘00£˜@0€€€X‘00£˜@0€€€X‘00£˜@0€€€X‘00£˜@0€€€˜@0€€€˜@0€€€˜@0€€€˜@0€€€˜@0€€€©@0€€Щ@0€€Щ@0€€Щ@0€€Ð ™@0€€Ô ˜@0€€˜@0€€€X‘00УALMÓÔ[\†ˆ‰œ°±½ÊØäñÿŽ�¾ãabcdRTWZ]ghirst$L´ÛÜqru0€€˜0€¡…˜0€¡…˜0€¡…˜0€¡…˜0€¡…˜0€¡…˜0€¡…š0€¡…«0€¡…¨©0€¡…¨ ™0€¡…¬ ©0€¡…¨ ©0€¡…¨ ™0€¡…¬ ©0€¡…¨ ©0€¡…¨ ©0€¡…¨ ©0€¡…¨ ©0€¡…¨ ©0€¡…¨ ™0€¡…¬ ©0€¡…¨©0€¡…¨©0€¡…¨© 0€¡…¨© 0€¡…¨© 0€¡…¨© 0€¡…¨©0€¡…¨ ™0€¡…¬ š0€¡… 00š@0€€€š@0€€€š@0€€€š@0€€€š@0€€€˜@0€€€˜@0€€€˜@0€€€˜@0€€€˜@0€€€¡@0€€С@0€€С@0€€С@0€€Ð ‘@0€€Ô š@0€€˜@0€€€ 00 "   #Ú tˆ ° � T Û t s Š˜#!• !• ÿ•Œð8ð@ñÿÿÿ€€€÷ð’ðð0ð( ð ððB ðS ð¿Ëÿ ?ðÿÿq4 "qÜž"q4üÛxx†u‚ŽŽu9*€urn:schemas-microsoft-com:office:smarttags€place€=*€urn:schemas-microsoft-com:office:smarttags €PlaceName€=*€urn:schemas-microsoft-com:office:smarttags €PlaceType€ 0ZèRRTTUUWXZ[]^ruRRTTUUWXZ[]^ru[[ipttuvccQRRTTUUWXZ[]^$$JKLLÜpruRRTTUUWXZ[]^ruõ:£\�®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        Àå¿ÿ2uBÎbÂj‰1Eî} Á. ñM s0e\Ë(ž*Qr:ô?.tÊ9Âl3=q !Ú;!!,"³l"š$Gj&(¢@(`'*#T+k.|0a3ô[4%39Þp9 g;¼w>®6?uE@9B_[E*`E–MFðIIMTJô*M\NkRN¶P&P+FPý%QQ'QKRhQRˆ3S*CWmD[.\�'_ [_œ<`Òm`Óc2@dû[dÞcfhj#!mŽ%m5 oU:oTVoébpqS/râ$sðuôvÑIvýw x EyO3}`B}BU¶s¿f€­j‚”~…Ô†ŒB†ð‡Õ*‡0XŒ`\Œ �)-�„}‘c[“ r“Æ–tZ– —T ˜V"�+žòwŸT. ª¡ï;¤gT¤ì¦Ô0¦øg§é¨Ì[©ª[«ªM¬N¬/­€_­±œ±hH²­1·óH·N%º^º� ½t4½VE¾Gb¾­c¿”u¿†VÁGuÁ. ÂEÂÚkÄ£ÆëhÆ�BÇMÇmÈÀ<ÈÃTÈíJÉ:#Ì•&̹bÌsoÌ2?Ò=ÓµTÕÑÙ¡!Ù{3Ú­jÚ>ÛÞy:ß°7áF,â3Eâ¥äÐ"äëOå+`å*WçIWçò]è¸1é‰[êVíû5ñ`pó‚GöóA÷£øE'ø‚bùLsûØ0üd5ý(ÿ[\ˆ‰œ°±½ÊØäñÿbcRTWZ]stÛÜužžž–Q1Q1Q1Q1–ÿ@\\printing1.abdn.ac.uk\MFD-PULL-BWNe03:winspoolRICOH Aficio MP 2510 PCL 6\\printing1.abdn.ac.uk\MFD-PULÜìÿ ™ 4dXXA4 (210 x 297 mm)RICOH Aficio MP 2510 PCL 6LPT1:ÈȰ ³ d''''d4™ dççççççççççççDefault\\printing1\MFD-PULL-BW\\printing1.abdn.ac.uk\MFD-PULÜìÿ ™ 4dXXA4 (210 x 297 mm)RICOH Aficio MP 2510 PCL 6LPT1:ÈȰ ³ d''''d4™ dççççççççççççDefault\\printing1\MFD-PULL-BW€$$Vè$$tP@ÿÿUnknownÿÿÿÿÿÿÿÿÿÿÿÿG�‡z €ÿTimes New Roman5�€Symbol3&� ‡z €ÿArial3�‡z €ÿTimesc�CG Times (W1)Times New Roman5& ‡za€ÿTahoma?5� ‡z €ÿCourier New;�€Wingdings"ˆðÐhœRãfìúå&ŸRãf ¥­ƒ¥­!ð„¥À´´€4dPP 2ƒqð„ßßÿýXZ ðÿ?äÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿô*M2ÿÿ2DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Pottsclt028H          þÿà…ŸòùOh«‘+'³Ù0´˜ Üèü( 8D d p | ˆ”œ¤¬ä4DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Potts Normal.dotclt0287Microsoft Office Word@¼ e@"e4ÀÊ@PÈù3ÀÊ@˜ -®Ë¥­þÿÕÍÕœ.“—+,ù®DÕÍÕœ.“—+,ù®` hp|„Œ” œ¤¬´ ¼ ûä P' 3DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) TitleP <D_NewReviewCycleä þÿÿÿþÿÿÿ !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIþÿÿÿKLMNOPQþÿÿÿSTUVWXYþÿÿÿýÿÿÿ\þÿÿÿþÿÿÿþÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿRoot Entryÿÿÿÿÿÿÿÿ ÀF †>@®Ë^€Data ÿÿÿÿÿÿÿÿÿÿÿÿ1Tableÿÿÿÿâ_WordDocumentÿÿÿÿ8#SummaryInformation(ÿÿÿÿÿÿÿÿÿÿÿÿJDocumentSummaryInformation8ÿÿÿÿÿÿÿÿRCompObjÿÿÿÿÿÿÿÿÿÿÿÿqÿÿÿÿÿÿÿÿÿÿÿÿþÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿþÿ ÿÿÿÿ ÀFMicrosoft Office Word Document MSWordDocWord.Document.8ô9²q