ÐÏࡱá>þÿ prþÿÿÿoÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á€ ð¿Kbjbj´V´V >±ÕÖ<Ö<m Ýÿÿÿÿÿÿ·Â  ÿÿÿÿ8Q$uü86zqq.ŸŸŸzzzÛ5Ý5Ý5Ý5Ý5Ý5Ý5²8¢T;´Ý5ÉzzÉÉÝ5ŸŸÛò5C!C!C!É^ŸŸÛ5C!ÉÛ5C!C!¦½10Å3Ÿÿÿÿÿ�›ÁFêË'Rí2$Ç560863´<yî<HÅ3Å3&<ë3Üz0ª"C!ÌèázzzÝ5Ý5g Üzzz86ÉÉÉÉÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ<zzzzzzzzz Ë: DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (JOINT PROGRAMMES EXCEPT JOINT WITH FINANCE OR LEGAL STUDIES) 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 Years 1 and 2 as outlined below. Information regarding the curriculum for Programme Years 3 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 15EC1006Economics for Business & Society15LS1525**Business Law 1: Commercial Law15Plus 30 Credit points from other subject PROGRAMME YEAR 2 – 120 Credit points First Half-SessionSecond Half-SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC 2030Business Finance15AC 2526Financial Accounting 215LS 2019**Business Law 2: Organisations15PO 2504Understanding Statistics15AC 2029Management Accounting 215Plus 45 Credit points from courses of choice agreed with Adviser of Studies For Academic Year 2011/2012, students in Programme Years 3 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 YEARS 3 & 4 – 240 Credit points First Half-SessionSecond Half-SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC 3041Financial Accounting 315AC 3536Auditing30AC 3042Management Accounting 315Plus 60 Credit points from Level 3 and 4 options in AccountancyPlus 120 Credit points from other subjectCandidates entering the Honours programme during or after 2004/05 must obtain 90 Credit points at Level 4. Notesi.Honours classification in respect of Accountancy will be determined by performance in 120 Accountancy Credit points.iI.Candidates for Joint Honours in Accountancy must register for one dissertation, which may be in either of their constituent disciplines.iii.Students wishing to get professional accreditation for the Law element of the ICAS preliminary exams must do LS 1517 (Law for Accountants 1) and LS 2019 (Law for Accountants 2) in years 1 and 2. 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\Web Verson\Arts\Arts.doc ghîïð— ˜ › ¡ Ù ï , - k � � ‘ ¸ ¹ Ä Å Ñ Ò ß à ë ì ø ù    V W ¡ ¢ § üóîæÞ˽˽˽˵ü¨�’ˆ€�v�v�v�v�v�v€h`h`hhÃØnH tH hÃØCJOJQJ^JaJh’ OJQJ^Jh’ nH tH h’ CJOJQJhfežh’ nH tH h’ 5�CJOJQJh’ 5�CJOJQJ^JhN³OJQJhN³CJOJQJ^JaJ$h¾¸hN³CJOJPJQJ^JaJhKV±OJQJh=ÓOJQJ h=Ó5�h=Ó5�OJQJh=Ó%)ghîïð, - j k � úúëæÚÚÊÚÁ»¥$ Æ hÕ ád6ÿ$Ifa$gd�Ú ÆØ à  ÆØ àd8ÿ$„Èý„Éý]„Èý^„Éýa$gdN³ $ Æhd8ÿa$d8ÿ$ Æ hØ àd8ÿa$d8ÿ � ‘ ¤ ¸ �}} Æ hÕ ád6ÿ$Ifgd�Úokd$$IfT–lÖ    ”«Ö”ÿ|$€è$    t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÖÿÖÿÖÿ4Ö4Ö laöyt�ÚŠT¸ ¹ Å Ò à ì ù    }ggggggbO Æ hÕ ád6ÿ$IfgdÓRFf`$ Æ hÕ ád6ÿ$Ifa$gd�Ú‚kd©$$IfT–lÖ    ”ÄÖ0”ÿî|$€Z €Ž  t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÖÿÿÖÿÿÖÿÿ4Ö4Ö laöyt�ÚŠT  + . 5 S V ìÖììÖ$ Æ hÕ ád6ÿ$Ifa$gdÓR Æ hÕ ád6ÿ$IfgdÓRV W ^ { 1 Æ hÕ ád6ÿ$IfgdÓRÎkdˆ$$IfT–lÖ    ”ÄÖˆ”ÿ5Mî�§ |$¡  ¡¡ Õ  t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö4Ö laöyt�ÚŠT{ ~ … ž ¡ éÖÖé Æ hÕ ád6ÿ$IfgdÓR$ Æ hÕ ád6ÿ$Ifa$gdÓR¡ ¢ © Ê 1 Æ hÕ ád6ÿ$IfgdÓRÎkdÑ$$IfT–lÖ    ”ÓÖˆ”ÿ5Mî�§ |$¡  ¡¡ Õ  t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö4Ö laöyt�ÚŠT§ ¨ Í Ó Ö æ ø ù ! " # $ J K r s Á Â Ç É Ê Û Þ òäÓ±©Ÿ‘‰�vndnvnWJW?Wh±ûhhw¡OJQJh±ûh±ûCJOJQJh±ûhhw¡CJOJQJhhw¡CJOJQJhhw¡nH tH hhw¡5�CJOJQJh=ÓOJQJh’ nH tH h’ CJOJQJ^JaJh’ CJOJQJhÃØnH tH  h±ûh7I‰CJOJQJ^JaJ h±ûhÃØCJOJQJ^JaJ h±ûh±ûCJOJQJ^JaJhÃØCJOJQJ^JaJhí=ÒCJOJQJ^JaJÊ Í Ö õ ø éÖÖé Æ hÕ ád6ÿ$IfgdÓR$ Æ hÕ ád6ÿ$Ifa$gdÓRø ù " 1$ Æ hÕ ád6ÿ$Ifa$gd�ÚÎkd$$IfT–lÖ    ”ÓÖˆ”ÿ5Mî�§ |$¡  ¡¡ Õ  t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö4Ö laöyt�ÚŠT" # $ I J �„ww $ Æh$Ifa$ Æ hÕ ád6ÿokdc $$IfT–lÖ    ”ÓÖ”ÿ|$è$    t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÖÿÖÿÖÿ4Ö4Ö laöyt�ÚŠTJ K ^ r “‰‰ Æh$Iflkd $$If–l4Ö    ÖVþ(#Ò$    t Ö0    öÒ$ööÖÖÖÖ4Ö4Ö laöÂþf4yt±ûr s  Œ š ¦ ³ Á Â Ê }ppppppk^ Æ hÕ á$IfFfÅ $ Æh$Ifa$‚kd¬ $$If–l4Ö    Ö0Vþß(#F‰ÿÿÿÿ ÿÿÿÿÿÿÿÿFIÿÿÿÿÿÿÿÿ  t Ö0    öÒ$ööÖÿÿÿÿÿÿÿÿÖÖÿÿÿÿÿÿÿÿÖÿÿÿÿ4Ö4Ö lBÖaöÂþf4yt±û Ê Û Þ æ ý òâòòâ$ Æ hÕ á$Ifa$  Æ hÕ á$IfÞ ý  ) , M P Q u v Â Ã Ä Ù Ú Þ þ ËÌù!p’£ ¤¥«¬$%²³{|møîæÙÎÙøîæîæîæø½¯½¯½§œ’œ’Š’€’ŠwŠmememe’h&TÝOJQJh&TÝCJOJQJh=Ó5�OJQJhQýCJOJQJh=ÓOJQJh=ÓCJOJQJh=Ó5�CJOJQJhy`ïOJQJh¹¥CJOJQJ^JaJ h¾¸h¹¥CJOJQJ^JaJhfežhhw¡OJQJhfežhhw¡CJOJQJhhw¡nH tH hhw¡CJOJQJhhw¡OJQJ&  1$ Æ hÕ á$IfÎkdç$$If–l4Ö    ÖˆVþuµ ßX (#Fÿÿÿÿ F@ ÿÿÿÿF*ÿÿÿÿF8ÿÿÿÿFA ÿÿÿÿFÐÿÿÿÿ  t Ö0    öÒ$ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÖÖ4Ö4Ö lBÖaöÂþf4yt±û ) , 4 M P òâòòâ$ Æ hÕ á$Ifa$  Æ hÕ á$IfP Q Y q 1$$ Æ hÕ á$IfÎkdG$$If–l4Ö    ÖˆVþuµ ßX (#Fÿÿÿÿ F@ ÿÿÿÿF*ÿÿÿÿF8ÿÿÿÿFA ÿÿÿÿFÐÿÿÿÿ  t Ö0    öÒ$ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÖÖ4Ö4Ö lBÖaöÂþf4yt±ûq t u v  ïïGï¨kd§$$If–l4Ö    Ö\Vþuµ ß(#F ÿÿÿÿF@ ÿÿÿÿF*ÿÿÿÿIÿÿÿÿ  t Ö0    öÒ$ööÖÖÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖ4Ö4Ö lBÖaöÂþf4yt±û$ Æ hÕ á$Ifa$Â Ã Ä ËÌöø�„t„gW$ Æhd6ÿ$Ifa$ $ Æh$Ifa$$„Èý„Éý]„Èý^„Éýa$gd¹¥ Æ hÕ ád6ÿokdÛ$$If–l4Ö    ÖVþ(#FÒ$    t Ö0    öÒ$ööÖÖÖÖ4Ö4Ö lBÖaöÂþf4yt±ûøù  ™ŒŒ Æhd6ÿ$Ifekd‡$$IfT–l4Ö    Ö”ÿÙ$E%Ö0    öE%ööÖÿÖÿÖÿÖÿ4Ö laöf4ŠT !-:HTaopx�†vvvvvvq^^$ Æ hÕ ád6ÿ$Ifa$Ff\$ Æhd6ÿ$Ifa$xkd $$IfT–l4Ö    Ö0”ÿÚÙ$FÿÿÿÿÿÿÿÿÿÖ0    öE%ööÖÿÿÿÿÿÖÿÿÖÿÿÖÿÿÿÿÿ4Ö laöf4ŠT �’š£¦ïßßÌ$ Æ hÕ ád6ÿ$Ifa$ Æ hÕ ád6ÿ$If$ Æ hÕ á$Ifa$¦§¯Ç:''$ Æ hÕ ád6ÿ$Ifa$Äkdk$$IfT–l4Ö    Öˆ”ÿ%‡Úº"Ù$‘b SÿÿÿÿàN ÑÖ0    öE%ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÖÿÿÿÿÿÿÿÿÿ4Ö laöf4ŠTÇÊËÌ ïÜ=Üžkd‰$$IfT–l4Ö    Ö\”ÿ%‡ÚÙ$‘ÿÿÿÿb ÿÿÿÿSÿÿÿÿÿÿÿÿÿÖ0    öE%ööÖÖÿÿÿÿÖÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÿ4Ö laöf4ŠT$ Æ hÕ ád6ÿ$Ifa$$ Æ hÕ á$Ifa$  78™ƒekd$$IfT–l4Ö    Ö”ÿÙ$E%Ö0    öE%ööÖÿÖÿÖÖÿ4Ö laöf4ŠT$ Æ hÕ ád6ÿ$Ifa$gdQýekd{$$IfT–l4Ö    Ö”ÿÙ$E%  Ö0    öE%ööÖÿÖÿÖÿÖÿ4Ö laöf4ŠT8£¤¥«ì†r]$ Æh Õ ád6ÿ$Ifa$$ Æh Õ á„Õ d6ÿ^„Õ a$ekd¿$$IfT–l4Ö    Ö”ÿÙ$E%Ö0    öE%ööÖÖÿÖÿÖÿ4Ö laöf4ŠT$ Æ hÕ ád6ÿ$Ifa$«¬¯$™�i$ Æh Õ ád6ÿ$Ifa$gdjD<$ Æh Õ ád6ÿ$Ifa$gdjD<ekdS$$IfT–l4ÖÖ”ÿ!�!Ö0ÿÿÿÿÿÿöööÖÿÖÿÖÿÖÿ4Ö laöf4ŠT$%)²‰qY$ Æh Õ ád6ÿ$Ifa$gdjD<$ Æh Õ ád6ÿ$Ifa$gdjD<ukdÙ$$IfT–lÖÖ0”ÿ!nÖ0ÿÿÿÿÿÿöööÖÿÿÖÿÿÖÿÿÖÿÿ4Ö laöŠT²³¸{‰qY$ Æh Õ ád6ÿ$Ifa$gdjD<$ Æh Õ ád6ÿ$Ifa$gdjD<ukdo$$IfT–lÖÖ0”ÿ!nÖ0ÿÿÿÿÿÿöööÖÿÿÖÿÿÖÿÿÖÿÿ4Ö laöŠT{|}moprsuvx‰sa_______$ Æh Õ áÇ!d8ÿa$$ Æh Õ áÇ!„d6ÿ]„a$ukd$$IfT–lÖÖ0”ÿ!nÖ0ÿÿÿÿÿÿöööÖÿÿÖÿÿÖÿÿÖÿÿ4Ö laöŠT mnpqstvwyz€�‚„…‹Œ��?fgõ÷øFGHIJK÷ó÷ó÷ó÷óéãéãßéãéãßÔ¿¬ÔŸ�€�o�fßó\h=ÓCJOJQJhµTÕ<�CJ aJ hœ+R<�CJ aJ mHnHsH uhµTÕ<�CJ aJ mH sH "jhµTÕ<�CJ UaJ mH sH hµTÕ5�7�CJOJQJ%hµTÕ5�7�B*CJOJQJ^Jph)hµTÕ0J7�>*B*CJOJQJ^JphhµTÕ7�CJOJQJhµTÕ hµTÕ0JjhµTÕ0JUh 5jh 5U xy‚ƒ„�Ž�?gÏöýôòýéãýÉÉÉÉ$ Æh pÕ á„dh$If]„a$„h]„h„øÿ„&`#$„üÿ„&`#$ ö÷HIJK�‹‰‰w$ Æh Õ áÇ!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�ÚŠTÙ$$If–!vh5ÖZ5ÖŽ#vZ#vŽ:V –l”Ä t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ö,Ö5ÖZ5ÖŽ/Ö  ÿ/Ö ÿ /Ö ÿ/Ö ÿ yt�ÚŠTÚ$$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�ÚŠT&kd„$$IfT–lÖ    ”«Öˆ”ÿ5Mî�§ |$€¡ € €¡€¡€ €Õ  Ö  t¿Ö<ÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÖ0ÿ ÿ ÿ ÿ ÿÿöè$ööÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö4Ö laöpÖ<ÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙÿÙÙÙyt�ÚŠTG$$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�ÚŠTG$$If–!vh5Ö¡5Ö 5Ö¡5Ö¡5Ö 5ÖÕ#v¡#v #v¡#v #vÕ:V –l”Ó t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ö5Ö¡5Ö 5Ö¡5Ö 5ÖÕ/Ö ÿ /Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ/Ö ÿ yt�ÚŠTG$$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�ÚŠT¡$$If–!vh5Öè$#vè$:V –l”Ó t¿Ö0ÿ ÿ ÿ ÿ ÿÿöè$ö5Öè$/Ö ÿ/Ö ÿ yt�ÚŠT¤$$If–Âþ!vh5ÖÒ$#vÒ$:V –l4 t Ö0    öÒ$ö5ÖÒ$/Ö  /Ö aöÂþf4yt±ûê$$If–Âþ!vh5Ö‰5ÖI#v‰#vI:V –l4 t Ö0    öÒ$ö5Ö‰5ÖI/Ö  ÿÿÿÿÿÿàÿ/Ö  /Ö ÿÿÿÿÿÿàÿ/Ö /Ö  BÖaöÂþf4yt±û+$$If–Âþ!vh5Ö5Ö@ 5Ö*5Ö85ÖA 5ÖÐ#v#v@ #v*#v8#vA #vÐ:V –l Ö  t Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    öÒ$ö5Ö5Ö@ 5Ö*5Ö85ÖA 5ÖÐ/Ö  /Ö /Ö /Ö /Ö /Ö ÿÿÿÿÿÿàÿ/Ö /Ö /Ö /Ö /Ö /Ö  BÖaöÂþpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌyt±û kd˜ $$If–lÖ    ÖˆVþuµ ßX (#F F@ F*ÿÿÿÿF8FA FÐ  Ö  t Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    öÒ$ööÖÖÖÖÿÿÿÿ4Ö4Ö lBÖaöÂþpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌyt±û^$$If–Âþ!vh5Ö5Ö@ 5Ö*5Ö85ÖA 5ÖÐ#v#v@ #v*#v8#vA #vÐ:V –l4 t Ö0    öÒ$ö5Ö5Ö@ 5Ö*5Ö85ÖA 5ÖÐ/Ö  /Ö /Ö /Ö /Ö ÿÿÿÿÿÿàÿ/Ö /Ö  BÖaöÂþf4yt±û^$$If–Âþ!vh5Ö5Ö@ 5Ö*5Ö85ÖA 5ÖÐ#v#v@ #v*#v8#vA #vÐ:V –l4 t Ö0    öÒ$ö5Ö5Ö@ 5Ö*5Ö85ÖA 5ÖÐ/Ö  /Ö /Ö /Ö /Ö ÿÿÿÿÿÿàÿ/Ö /Ö  BÖaöÂþf4yt±û2$$If–Âþ!vh5Ö5Ö@ 5Ö*5ÖI#v#v@ #v*#vI:V –l4 t Ö0    öÒ$ö5Ö5Ö@ 5Ö*5ÖI/Ö  /Ö  /Ö /Ö /Ö /Ö ÿÿÿÿÿÿàÿ/Ö  BÖaöÂþf4yt±ûª$$If–Âþ!vh5ÖÒ$#vÒ$:V –l4 t Ö0    öÒ$ö5ÖÒ$/Ö /Ö  BÖaöÂþf4yt±û„$$If–!vh5ÖE%#vE%:V –l4Ö0    öE%ö5ÖE%4Öf4ŠT¨$$If–!vh5ÖF5Öÿ#vF#vÿ:V –l4Ö0    öE%ö5ÖF5Öÿ/Ö  ÿÿÿÿÿÿÿÿ4Öf4ŠT£$$If–!vh5Ö‘5Öb 5ÖS5Öà5ÖN 5ÖÑ#v‘#vb #vS#và#vN #vÑ:V –l Ö Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    öE%ö5Ö‘5Öb 5ÖS5Öà5ÖN 5ÖÑ/Ö  ÿÿÿÿÿÿÿÿ/Ö ÿÿÿÿÿÿÿÿ/Ö ÿ4ÖpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌŠT kd·$$IfT–lÖ    Öˆ”ÿ%‡Úº"Ù$‘ÿÿÿÿb ÿÿÿÿSÿÿÿÿÿÿÿÿàN Ñ Ö Ö<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÖ0    öE%ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿ4Ö laöpÖ<ÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌÿÌÌÌŠT$$If–!vh5Ö‘5Öb 5ÖS5Öà5ÖN 5ÖÑ#v‘#vb #vS#và#vN #vÑ:V –l4Ö0    öE%ö5Ö‘5Öb 5ÖS5Öà5ÖN 5ÖÑ/Ö ÿÿÿÿÿÿÿÿ/Ö ÿ/Ö 4Öf4ŠTð$$If–!vh5Ö‘5Öb 5ÖS5Öÿ#v‘#vb #vS#vÿ:V –l4Ö0    öE%ö5Ö‘5Öb 5ÖS5Öÿ/Ö  ÿÿÿÿÿÿÿÿ/Ö ÿÿÿÿÿÿÿÿ/Ö 4Öf4ŠT $$If–!vh5ÖE%#vE%:V –l4Ö0    öE%ö5ÖE%/Ö ÿ/Ö  ÿ 4Öf4ŠT $$If–!vh5ÖE%#vE%:V –l4Ö0    öE%ö5ÖE%/Ö ÿ/Ö 4Öf4ŠT’$$If–!vh5ÖE%#vE%:V –l4Ö0    öE%ö5ÖE%/Ö 4Öf4ŠT„$$If–!vh5Ö�!#v�!:V –l4Ö0ÿÿÿÿÿÿöö5Ö�!4Öf4ŠT”$$If–!vh5Ön5Ö#vn#v:V –lÖ0ÿÿÿÿÿÿöö5Ön5Ö4ÖŠT”$$If–!vh5Ön5Ö#vn#v:V –lÖ0ÿÿÿÿÿÿöö5Ön5Ö4ÖŠT”$$If–!vh5Ön5Ö#vn#v:V –lÖ0ÿÿÿÿÿÿöö5Ön5Ö4ÖŠT�$$If–!vh5Öã"#vã":V –l ÖÖ ÿÿÿÿÖ0ÿÿÿÿÿÿöö5Öã"4ÖpÖ ÿÿÿÿŠT^ 2ÀÐàð 0@P`p€�ÀÐàð2(Øè 0@P`p€�ÀÐàð 0@P`p€�ÀÐàð 0@P`p€�ÀÐàð 0@P`p€�ÀÐàð 0@P`p€�ÀÐàð 0@P`p€�8XøV~_HmH nH sH tH 8`ñÿ8 Normal_HmH sH tH \@\  Heading 1$$ 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$CJOJQJkHäDY¢D  Document Map-D  OJQJkHäD™@²D  Balloon TextCJOJQJkHäFV¢ÁF FollowedHyperlink >*B* ph€€HCÒH Body Text Indent„¤x^„Jþ¢áJ hw¡Balloon Text CharCJOJQJtH PK!‚мú[Content_Types].xml¬‘ËjÃ0E÷…þƒÐ¶Ørº(¥ØÎ¢Iw},Òä±-j�„4 Éßwì¸Pº-t#bΙ{U®�ã “óTéU^h…d}㨫ôûî)»×*1Pƒ'¬ô “^××Wåî0)™¦Též9<“l�#¤Ü$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]– K \ÿÿÿÿ "ÜÜÜß§ Þ mK +� ¸  V { ¡ Ê ø " J r Ê P q  ø �¦Ç 8«$²{xöK  !"#$%&'()*,- Š˜Ùß!• !• ÿ•€ð8ð@ñÿÿÿ€€€÷ð’ðð0ð( ð ððB ðS ð¿Ëÿ ?ðÿÿl‘¿üxm‘¿¼yn‘¿|y“ “ ¡ L � © © L 9*€urn:schemas-microsoft-com:office:smarttags€place€=*€urn:schemas-microsoft-com:office:smarttags €PlaceName€=*€urn:schemas-microsoft-com:office:smarttags €PlaceType€ ¸Ê¬­% ' m o p r s u v x y I L ËÌm o p r s u v x y I L î,jËÌ̤¤¬$ % ² ³ | l m m o p p r s u v x y ? ? e f g g ÷ G I L î,VWøùù#ËÌ̤¤¬$ % ² ³ | l m m o p p r s u v x y I L 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        a@[zHcqåp 5uBÑx  ’ ñM w s0ž*’OrKBÂl;ÓRÚ;!!,"š$`'*Î;+k.|0ga3•'6%39 ; g;jD<‘?Î%Cô*M\NkRNý%Qœ+R.\2@d·zdµQgsAišmÕ^m5 oTVo‚HpS/rôvýwO3}V2¶s7I‰`\Œ �)-�c[“Hu”Æ–: ˜+žfežòwŸª¡hw¡¹¥ªM¬±KV±N³óH·×m¸^ºt4½VE¾”u¿†VÁ£ÆmÈÃTÈ1Êí=Ò=Óà?Óq+ÕµTÕÃØ¡!Ù�Ú>Û&Tݰ7áô:ãÐ"äëOå+`å*WçIWçò]è‰[êy`ï?ó`pó‚Göð÷óA÷‚bù¯Rú±ûLsûyüØ0ü³:üQým o ÿ@K X@ÿÿUnknownÿÿÿÿÿÿÿÿÿÿÿÿ G�‡* €ÿTimes New Roman5�€Symbol3.� ‡* €ÿArial7.�ï { @ŸCalibri3�‡* €ÿTimesc�CG Times (W1)Times New Roman5.� ‡*a€ÿTahoma?=� ‡* €ÿCourier New;�€WingdingsA�ï ë BŸCambria Math"AˆðÐh×ëfMÄó†«Õ† ´¹ ƒ´¹ !ð„¥À´´€r4dh h  3ƒqð„ßßÿýXR ðÿ?äÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿô*M2! xx ÿÿ2DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona PottsEmma HayH          þÿà…ŸòùOh«‘+'³Ù0¸˜ Üèü( <H h t € Œ˜ ¨°ä4DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Potts Normal.dotm Emma Hay9Microsoft Office Word@Œ†G@€åæ ÚÉ@BÑxI{Ë@¶ ºFêË´¹ þÿÕÍÕœ.“—+,ù®DÕÍÕœ.“—+,ù®` hp|„Œ” œ¤¬´ ¼ ûä h  3DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) TitleP <D_NewReviewCycleä  !"#$%&'()*+,-.þÿÿÿ0123456789:;<=>?þÿÿÿABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^þÿÿÿ`abcdefþÿÿÿhijklmnþÿÿÿýÿÿÿqþÿÿÿþÿÿÿþÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿRoot Entryÿÿÿÿÿÿÿÿ ÀF0" ÁFêËs€Data ÿÿÿÿÿÿÿÿÿÿÿÿ/: 1Tableÿÿÿÿ@P<WordDocumentÿÿÿÿ>]SummaryInformation(ÿÿÿÿÿÿÿÿÿÿÿÿ_DocumentSummaryInformation8ÿÿÿÿÿÿÿÿgCompObjÿÿÿÿÿÿÿÿÿÿÿÿyÿÿÿÿÿÿÿÿÿÿÿÿþÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿþÿ ÿÿÿÿ ÀF'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.8ô9²q