%PDF-1.5 % 417 0 obj <>stream hd_k0rjD+cl1(41VKac{;ppX|93>stream h24T0Pw/+Q0L)64T$ P endstream endobj 419 0 obj <>stream hޜOſ \C0,)!r8p" Zd0ƫAx}X pY{|_qj8tBS!i.E 4Ɣ@Đ ԱT1ri$85ca8[`b!CJ5 DrR3fXQBF*֐ZE3Z(c<,c]8 zOoa o,-GX+RB3B)$$T r̨'!6I-6E玒 < I'*5Mbx{N7ayyS?w7üٳ: f= I,C> =9qͦ"Ɣ{ڷɲ+_ْ԰:|o./ݫٽ?w,꿿/ݳ{]w/?ߡ"<–vE\:J?u]n;\ߘ9??6׸9={ֆ4 Y9A\dqk{%K,.k/q)RĥK".E\G\,|Tq1bU\TqaqaqaqaqaqaqYD4qiĥK&.M\4qiťK_ !.]\z}%]\tq2e!.C\ q2eU2WհqGˏ-?Z~h[-iM iZLӂz;@(oMlz,7-i<[icN[s1 gb,==Qߗ>mӷOҗ?Cn%O ]?gߍ=AmvhUsrimwWQ2ን0f+^T\FՈ+VUmnM"Xql ŠۑM KJX2e0ގ1CXv c%,ŠK+aV\X KJX2eV’!, aمdK>+a}JX\l snsU²!,' mbC-Ig/u&3XX b3#v R:瀥ΒE;*%]Yhj.Q+l.Q +GVŠ!bk.aQ j # %Zš+Vª!JX5Y 0x{I0pJXEWUKb%؏!J몴!+VV\Ɩ0R6lid*[EѾ_/fWgbY/,;} `틢} `틬5Xt"+`a틬fGVZ7b?ֆe%b%,+a6F޾Θ/bJX7úY [Xw#'%aus -anW%%[ܮJJX7u?6 aݏ CwkJJ0')m-anW%%lX~+A endstream endobj 420 0 obj <>stream hT]KA+ 3c 훖 A|PD)sw'D3PJ½9{r؃3RTK`S &y8pƏ$L ާT=Zџc S`Xryж=h<8OCˡTY%Tu^ 'FR` 0 HHH+y(PBJ>Q@bJ,ޖBY/;K0-CP3PlR.@4d9C٪'P. KFq&ʕLMRl͏yyx|9Y>?e}9\W٧aa-XWήw?EnQZs6)oonttiVܕlP-rbj׻f/7wos8]n/hmElx%T)-VlUi^"m {oq[4ozs]Oj^Լyqb*acӦ4X`al=:X`tK:w0`z]ﲇY+v\x;q1G{X=]otdb*8i7YSmS endstream endobj 421 0 obj <>stream hVj[1}J@ޒҐz9 n ;,c`J=7ٕ^bHbA PD L120sPr-DU*\- D(1҈,C[s0'hszp'P#Z ^bh^VoVAHlpKl5;SMO$@J"O%q \ b0Cb95PU`R9!rc+YCBbPn jљ ܎i3R&WT[_lRiՍdԙmLn++.4><<seTA0cb5vdeukX1EZa@+ '~ڤ 3b<'ML~9.b5f  N/T) 4(V ( pziSQF{ B#yhT Q@Lu2%0hv~~ue=~x?]}8>yj>Y>?_-׋;:JGTt\/{ѻNޒiK^Nt+5eDӭAkqt]bR>=]=_[5^ Yp\gʊͮˋ3.Ww t~'˻gk(SG,׎IyHzyZfݛwo.Ceެ{s qL\8d.|+:s 4[g/4tWn.źU ڜ} Pvx[o  endstream endobj 422 0 obj <>stream hXn7$l>À "l>:J >lp %9S]5v.kK&9 81qL3# `bQ;1=.|1|FOΈ ߴ*@QUިHm*o xHCBA6fRBPbZY21ف4A ? .HUX [1|*=cRxo*؀I}IQ p] M%~>Cl># yD&C񢂙PP9GC%>yMxfL Y0S^f+GTeʚ6(rc(2C9yZLJ"J1Z #qA2z sCRJdB5I PEZVhj0!5Θh686 D  ;]N'X >$ ɓ H\?}?~>/uPN]*ۧO+GrjiGrnyF27d^$Ǒ, Yɡc6ĦZ%ؾa/{&6ݒpw MEϢo?ooww`}Mvh-.eb7"'vo2q 4]^L|7ȞV&kĦCMbqǼbd{[=noaf~p~9O7My>O;+dQ >^85ycJ5hjLARo>T^uUG&4\n%neTU81ϫꐁ-B~\Ow˴T㱃RVZyr݉G-Wyi;H-=0MoIsO .v7Y7N-y:nz>"OfY׫0:$$dp$W!l"Z)[^{Ǩ[uI͉utuu:J\jRQ[:rO|sͷ|KͷJZqoKVFoo*zҎR={t@o;=0zCf{cL=0@@t L1gmt=w>y :X`y$ixv e+v[9pg}6)=O endstream endobj 423 0 obj <>stream hlKk@Sl:s'!`DVӅYBR(o1h7;| P<1!%!ضl޲9K/6k>~ }U֦[Femu{/ORWfI.%-NYn!VRJCDi)sXpuoރ}k>o/O?vwM-+vX0B=T;;96(B(' 0vUI endstream endobj 424 0 obj <>stream ht 0D%_MC &RB1Dhk̵0HU1Κ:7Gc3N*>stream hk7=f%>!l֔4㇍ a6;3+f{9Z0H;dF"4QhcQR(@QNBS #j 8ΉYm!o߼NwJY7O?c/0tRK_],Mu^gg?oN 4&4EV\e.e[ ׫_iߴcu,> )w}NWVo O-b_o o qh23}z>tն+f۟?6lIS|j)7-E[)꺦$qLa Ɯ)BeCd1cDJx< |uGB,c!QbXzrHyQ۲f{uP~1 >@>6=vJN X~уVdwy%}L8(Sa_GG2Jd:6[5.^m;1숦 r)1w㆖{Nˁ^1ո%Zxc.V3:h KRoO7]` `}V1aGsW(cjoK7Cdx:t6b_*+ioJYE?Zy \=9ԏd=+P-mkŖn0?ʗp~B dWXWQ>t^ua˦L >}+VʐxOP`) BI,S& T6S}17fV _G1_++eN޳|= PWҝvTJXn* ŞAujp)*deTD >搞؆7#o?@7ϨP#~US橚/T:fUa?Q>ǝZc 'TUm#:ztk<[˴1ּ2}eQKl endstream endobj 6 0 obj <>stream 2017-09-19T18:25:11+01:00 2017-09-19T18:24:51+01:00 2017-09-19T18:25:11+01:00 Acrobat PDFMaker 17 for Word uuid:70d4f003-90f9-4e08-a77c-9b3ef5ddde18 uuid:9382ad2e-ffb5-4fe6-a9bd-fdc1b49a39bc 3 application/pdf DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Potts Adobe PDF Library 15.0 D:20170802135312 51cg endstream endobj 394 0 obj <>/Metadata 6 0 R/Outlines 10 0 R/PageLayout/OneColumn/Pages 391 0 R/StructTreeRoot 15 0 R/Type/Catalog>> endobj 397 0 obj <>stream HWYoF~ׯG$ -;q$ulEaAp(ǒwfvH[vHb2ݿ\t/%;;yzp+ceRcIŔ4J3$by^yٰY,.+$U@Ccu嘪jɕfjyfq'KF56P(e !ԆBo]\o]`)abwt} uEqnKľxAw6wKvUQ[60ś7}+x0.Ǵٲ|eߜ|wX=̀l ɡA ZC 3r'ed;$`zmA 61 42EnB( _!!D2'C@3X $bxǞ^RaC R:ؑ9OVO;:ӳ\kyp!\&%=SFiдͯ(P( =0KL"R c<7\cQ PWk;%bXI`l@ӧb`? /ZDy"8"Yciޚo[!V-8sp[ F=C_bC0l@qx.n9vznHKd^3 )dz0BW6vpgP T^4FBՉ_{-NnVҊpeVqjFUhlFTMIJCDG.1oxڪ ,ѼP^SMrlWID#?v  8`N'"*o]*o$~m>=RCnr5vNm3¯ XNݺJQxg1@C.˭~Za޲'8F(CV^HA6BS($!KCNF24arD !IE8²> i u-;t/"",Zm7"5Iqcؖ>02O-n hKJhuO+R 0t .J ȜhV=`hCfc|kKf_\ol!E=s\&aoBCO0h\ޣzAr gI 3sEvK2Ow]I2qd>)F3Lmkwʑt EAsrES=3 {{hi{-sT Ow43x endstream endobj 398 0 obj <>stream HWKo6W(MR$EAv0` XӴ ;|ȕeէyr=w |ݎ"vUK0!/~ G-AĭQX!I4}>ԗOM+0Eifo՟R,P 5~w]%7BF(1O+w]T}Nh53>ַDzɳW˄Եݢz|Z:3%:$.㺾D؋IڴIڛN̦:)W<} *,F\eR^DM~<ȩrD;1+Y5z Xa` ݠ -Re}z=lF8d$P-.͛߮|+(֬#Xö[\HeCinV^j,qKgֶ̐;iۤ!@c )s.c|д,ρ/U ~0؏H>@ޘ-[h bcْWճę1b >e! iש㞋%j8㖱 (PJTb=?q7|}X HK+bD(l)w52%; ZƠrX=ysX?ΊH渽~0+n֑%ukMua^!>GZ=ii`kv Qv]AdnVyكI hرJwq#wK!3>OtL endstream endobj 399 0 obj <>stream HWYo6~_Gd" @`q(NS83Ւ~..D s$#Ґ7^_.:S*#wG OB^9|eG}ޒy}w8ҬE|9ZV-ӛOkb86`|GL}xv4߬wN &%=M.ASgW͛>!۷?d&i0ALa47{\ir`vB>칰72\hz5XQʵ]Qzd(5TY6vKU ^S gfLQ&^$j ԳIE'lx5oߨ$"YیQWmJbC2c{n-݋h ڃ ڋ^XC{Q5=V^VL.+b,~%kp4SpDE\0\''c{#0k0trÄ$UX4@g%UtE` V z .#0ߵ01rNi(AXUU"@o;8!RسA{#hR$ rf0?9ׯd=j}jT)G/+<_/ 4uܙ#$xpsv~C kWF0.<vp6NJ.Zw&%+1TNO&Ӌ8f&tdF@QY^VeIZbqXLbK"khoK33h7A-itn c.Sc[~lwÄ~m&8oہ霹^ȷ5r͸In/J0YV5Dm5CFWc Her)!owp.相o!L+rGVjpt<%5{Y=Ϗ t".J0"cXydKR&eU #<ݮCZڱ;z m@@5Hp e%˼c̐ fhzh tpqZvf-!XSVY{z'67@:N5 בnKH!Ehy64;L ,F|y<_W#3ɃNT16PTeFCEϭ"*U`|l2ȤVck!߱n5:qlo~t]9ݎb}'N>U6~7e[x߰_#,V6 sy9k endstream endobj 400 0 obj <>stream HVnG }߯eg/@ݢ ؈<}0,R8Rc(%g8G'Ou!yHXbs*s-3%NЗE's ߬DݶZWZ6\W3'ʷjV^/̊r_?yqSXֈJ#z^,{aUo,3x3ajwFv6FV6Cw>SW5_˫s 4*k%/ٵ Q; Z"k{=*3GZ*+DT0R39N4IpS6хmec,;~I6Q罽 7qb:ٛ1@ x\Tֳ ֙(d(ŝ;"g4iK_7{: iZ9ܤ rc7FjX7(D mCW9@u'6kfcptug*k~ jdLQ{Lic8[),T1*!<!(٢,9AbcSx8|%uϟ7BI(/&lP;d8XaųƢ+@`~qѫŚ XvqÙ",.4^1X7pi]аE9L\do6렙?a{Њ́u]OX_"59u$yMIR Ynv% !*j"E=rr\JupIfFv1}WȥIs:CB[fT,^<+y郵9vd$PvOf>aҴTi.b?T\-[\$.cHRRBFƅrrݸGsrco\"7"GDGD#^)IAGk")G?"XX?"x~PL&8a #8,bh: f0 ?t3ǁ {\7(;bno&ɝ3MM\U0 QNn0/Y'ϙfND endstream endobj 401 0 obj <>stream HW[o6~U@ zmRð!H,Cjqa~&;Kύx2ʘ"^%³e7a9([^,n/VBM5T("{jqlo׋^(7=̭.#yww#:̹Ġ Om "yUZj} *è&Kl\<{K iX+F'}:Oؔ<VӞ,77M ՀT6m#d{e¯r%<_>|Sq !mG5?ޏsOHYYǽcʭrkƩ4=̪j1GҘPD.F*K [I;>9`¸٥< iV!«"1bȀjdV3K㞄qO22=l&bR}=%4U P*!zyK_2w"0'> tHFlF Dş}\E2!%I!Iv߂x3EAiMmCszV,wQ6U&1kNw9 f f'~9 q>.>֥ǛS8{ 4;4wΨNua<|uͩ-Lǀ8՚r;8`!s I ս&j04dDqTr$tox.$DBtH Nj9 3QDMĀYh?wriAF)T P*_@VnQFᔹ+"qa)0T1aJ]xi.q_2;aNV(m}$`2# t-ɐ9,FqpO=?mtvv"^/(*LfO/% DfiubF<6iUX3b"!$+ 9Xu?pS^'NPo$d~>?zzqxQnP?5>=:PiMN萹3((Oa4Im}YVѓe5"LѕO2MR)4e&6|NJX!kf/Oέ.ڍ/fy[$( d p}k}oƫ/(zh4/epȐ6cx$xP#AWixKV1e<Ї[&?/9d#=-KM60@?BlNgDN0&6M*aᢠrK>stream HW[kH~ׯGi&B}('mi =3sFgdKܾsraJ0ZM5ikVlR~V׬|V ܾV7|YU\Wj[0#b?ϛo-> ݶ8[%lP]ûqɪwg -j z?]Dod! #UFLs"R!b졘eP)+ NGFh!@ cSMGBOB8G!iZ~)?B4{:zCO}Kr<JW?hmקaJ&&8=\%xBp#)<]Rp= ` Cbؿ RQ4cqf,ȱxF쬓xFe%='>FlIDFfMP_6'PdR)n3 m2HwHrDYr4A9rCw/˒Rg! !T '9 0 endstream endobj 403 0 obj <>stream HWKo8W‡PHbHѠP`$Jڢu<ȿ!9CQQX?͓3 JԪjkjYBV7CqU4RLK*TUUj[1~/VzmMyA wxSa{Q(ZSj dsG7Vk)Z[iLi[ڔ/f[?G[mg/f7$mk Z+Āޟ[bA5/Ɉ1K ?)^RQ8C-YRqyr!XJ3(V6}isWwvRih5[ݖjCܳe[)z(U9~(kY~M[<~YT=tQ ڪY5OJa^z~XN1ԋeQL4F͢pr&=%OѶ16I#s5 e`&EExaϲ\[WwwϛPR݌Ckv_uS%|OK <)=[,<xŸL!h\;8QdctZ%h\J8Qxf5,(V y/n( z/n|~C4](hI30)c.20ś1(q(´CGw68D^$Һ }kKũre7ځ _?uHH޳ KF O= ,c TQ'e=;N˼˛&8MϘfQͷ# tO?L8'GZm-a{_ f>,p|daTwJO *u$\ A[~x$;H<ϑ27F8A"NfH53BXA +?@8AW~|9vB$r2>R#LˠA19=R5/mV׏^ln2(&)]#؂5b>2🰿¨3晕ohe;; w__~*,wWWzn%`qy(9yv8% v42X#c A$Ge Uf A!WyA6OЬ D%h>!|I&s%`B(e4^>jn}11bxŐQ6)戱}}NFNٰA^AtO+N 5Evn%qm]U:[%H993t ]]bn((` endstream endobj 404 0 obj <>stream HWYo6~_G "EIcji@҇W8Mm1m_v)o8l~^7+),K.5SYsD3;nuڬNF0U뒭31I\*aiH>x@yf*y^WcDkyzjUff]$R'o{0䒽~}r3ح؛7g%( ^;Sa~i6v%,*eB)穘ӼTyԌ\դ*ԓJ,;#BBsacҤkk xLBi ۶wҌ,i[6&@mvt-`?ţ٩Xw[r6_@%nmv[6o=091nNKvy6~hhk+nyGxz&PJۊd@ZѠIX( D#*=)QgQ3ˢKVޞ+meK*"&yQl`+dt#XU1vVYθ=l 76@ x۟@$0w׸P+aNaEжG4p YBR}Gw )2 }kwwtE"I%>u6_gs>ɨPKkCQtf#0m4\YY?skxvnp?(:8*'KAxN^')0~$0VZV;r72aI"MC,> G.ʳմܹd=G=wL8z9:h֔z)گf˪2%;=P]ʑ>Դʳ/aΰҵ*/ϙY6.ƴǓ̲,u#>0csɒO)<79%4 eF0ha,iFKcnV3a* SG cqR91 ,:9zL2FCUBgNѷ={xoY*ERVyew{nK{M7rOTDŽoR7}lcc'N{zCx/V2]d=m(-MB@0$yrt%ʼ}[_D, "@-@Ü[JFT:{EJJ#d!N>KltTԚ׮˩y]|$O2#s4P"=2vʗeֶ9b-nau J=O>stream Hb``$WR~  |@T # 2 S/`M.(*(%8H8c- fԉd9@6_IjH9(3=DR1%?)U!$5X3/9 ($5j%V*'&*r"(,!!0b;CҢ2(ɘ I8/ endstream endobj 426 0 obj <>/Filter/FlateDecode/ID[<8110179F2C51714080254A13FA63E430><1841C9AE6A1E624A87C3149883E5A3E7>]/Info 392 0 R/Length 163/Root 394 0 R/Size 427/Type/XRef/W[1 2 1]>>stream hbb&'ŘYğ?8$FaK0 F8%F u>Z F׀1 `mlAJ $bjl6`Ud=_@`bd`L{`:dHDH m') endstream endobj startxref 23924 %%EOF