%PDF-1.5 % 430 0 obj <>stream hlj@W;hKiDJA(dO%o^9|g ݑmPӰeN"LKwC̙ɸ&un˻e39(#Ӫ\kjɂLٶ"|)q'n-}Cl+O [aɽm;`q<5ΟU}2ج`*+IU 94J 1kNΆ.xE, d endstream endobj 431 0 obj <>stream h210S0Pw/+Q0L)614T$# A endstream endobj 432 0 obj <>stream hޜݎG_$tKQ bʅgx9l$ V2_=꼣Zq]ލW! 8⒣Tȅ(ܒ Е\*Ɗ:\cvqwx1",(V[2wǔ(%:6rK.%9\ $KkVåQ(wr SQE1p)#^\N(5W7JO)kwyb(#+\_EX*VK1¯ J ɷ J&UPr F9VSUDPTE9䔑c_Ah8L9VUUא#JN 96u"6"@QmDQr&A@h896DQJ 96DcG0WPJWxFR8Z<㭓,WB-aj@}rKG a9PDH~$:4HBͥ PpHFM"87dJ4T:(!ف'hDv/Q{<v;W.~~r8 5nyz\7o8N WxayH' %=m]~mpx~'j\"Ξm7ow+򌖟w =&4"i޼渻^OF͏=N|i.%Kd.q2$vIk8.]N%Kf.]2dv%Kf Zv)RإKKa.]*Lh+TvR٥Ke.]4viإKc.]lA]:tv٥KgkHsg+4<2ٚqGӏM?~4h_~iLӄ&45MiMml[MgMiNpd&4)jB.qh~f퓋zv|sGa.}z>N}=oG4Lisԧ{-=2ڐ{MCw]C[+m2By%Φx.g1i cb*ۛbA)(+qM ^:7`\&",t6!,(b!,(’IX[w1EX2 kBXPe&EX6 kBXPe*EX6 BXP%{f!,(’=ad aQL5a&U0~R*¢=aўYhvU¢",]U 3aQfvUXYLHs_"2noCbYlgeNIv&YtLI9%6&HRUbsH6ԔDU`&$e&$eEXg²"3_a$ aYL¼5afcx!,k̽ aYV홅BXVUGfWuEVͮZ"]>EXf=)J7BXQUod X+0B^Vt!K?$C)b鋪#3,}Q`d-}Q`b鋪V;$}Q`\ʡfS%*l$5TIk0o,5Egš"̛%!)¼IXš&l$5MQF֔؞y!+Uq%Mma(uk7* a]ͮBX a]`F endstream endobj 433 0 obj <>stream hUjA}}.` QQEEk %glEE3Csf'[rI BKMpN)Eę%VDM\"Z$& Vn%'+x׈h9Z":dD,j!(fC;\Q*H3G!iQ8 qHQ0KF9Yfi2[$L3!((h"(y*̎q %f% 10`.a\CjCR80` =`3."q$IA qICq ׋|Ϡ+5!C|edHl`pQl50Ch`vؕ[\05]Ksm)b>Nn  =g\g|h ׃c5r9D2/ןjz\7ۛrz~s[~~xP^Og!7k|=g#zvD{GMSSҟZ?8/Z3E“/r;ݙ}uu~>ɇbܶ"ʳձܳݢɋ-2齬7ﱌNﭽҥmګȷv-ڵע-ҫصצ՛Ҳd־+v\1ݝ=>stream hVj1}OJ@Ҿ9! !!IMuc.ߙ;Ӧ'(R?g}ڝ]-Šλ .wF.HFLx18'N2ќTV.w)k%,Dq+!+BQRӂ\RV`~p\Urb) AG~x~8>>=lm>װqxzܮ_TvHuC_^7'p,;D#ߑ#y2"jyk1aj:gܮWcU*%/e9G8}뛻87wwk S+/ki6kXj0t4/ [nk)˽(ڼS6mڴiڋRWihӦM6m鋛<.Sf8p>stream hXn7 $J@nM dmuQ&W2zHDWc"1% C6Ubdۀ GwjhBP{AN.aر5Žɤ;v&K&kX`$U`%`)IuTDTK2o}}2n}Rbefj{J 9>$;##ӔȲԴ;2ɱ.䳦Ǟu?k߱㔲эיٶձѹc=ةT^:NZd.lg܃V "PZ%Y!`ݟ~c{ vp9J燬BC+VUVwv1".<ce #[rz{Rm?JO2/^odyXgްW=_ڃԃ% ?ձTGcʨmDʌW<چ~Vik~xa[>KX+uLu̕mHCjeumuu *q5޹;xG*Z\kVrmꙇ**voo*O5AwGa(̾ǒ4tvMVOvt#/{ԃ~Gt{tX`0F֎@n>:AlL_vBL^` endstream endobj 436 0 obj <>stream htKk@)wUty L̀. Zt,o I..˽;`@OÀi)V@B`Q5`hWN NVo]h[=l6%v{RXՇS'6v"-|w ߋ,/>r) J%D!U-hvw4?>tq3ҳٷc<#J[4rV",$O2yɕ=1 +Z8nEOӗtA endstream endobj 437 0 obj <>stream htM 08I҅w4ٕ.bD$)흦ٺ|o^g5 tn80(!Ly,2*8Brvh5BHeMu+>^zO'V?aHN53%Sζ E'ӘLaI E֒tx8)7h0)'I endstream endobj 438 0 obj <>stream hԖk0=nŒ/C) [kX^kCeȮv!t:Id)3Q@TZ̈́: F%-Y8&"gWqnA!Ƨl xvR޽ټeMՙrnE9۰\e=>^}:ƑI &iڰZk*# HÔLjoj,Qggmo&lQ1]3s<>Uɮvξ5(厎`dtmsYvY7fSziO&뇧ޗCj]m1bbouoԜ9wLsNmu6:c%D) )5ƒP VkC}|%X= !Z)(/69ȺCP~1>ZA>ڏ{:Zގ+}dn*dޑ%XK7 RF5*H/譨䈆 cz5쎏fDp1}(,v*D[mZaZx+Ȇ)@u].jq,`a{sW\uDXUHݶA$BbRXÍp 7 d~oHЧp|^ipӵbK~xqqo? 8&_diH \EuxCH6n000y9uZ-^!^Ӄ'1+\EIC_o!⠑&kS|eZO VC*1m {*(_a_:xώuۃ{CP;uD!~T {@w)jzɚP5-M81֍(R:OhUGO18UT5HܾCh7.>Y!.Z0N endstream endobj 6 0 obj <>stream 2017-09-19T18:25:35+01:00 2017-09-19T18:25:14+01:00 2017-09-19T18:25:35+01:00 Acrobat PDFMaker 17 for Word uuid:51938f0d-49ff-4d65-b0ba-38ea833702f5 uuid:3c076442-60a4-4351-9e59-fb6060930f1d 3 application/pdf DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Potts Adobe PDF Library 15.0 D:20170802135312 51cg endstream endobj 409 0 obj <>/Metadata 6 0 R/Outlines 10 0 R/PageLayout/OneColumn/Pages 406 0 R/StructTreeRoot 17 0 R/Type/Catalog>> endobj 412 0 obj <>stream HWnF}WSA Ž@V8E86Hp(ג;3KR%߂HٳgfhwVj5]Usv6.x/;YJ%,J<IaRis.rkO○~Vl|XMvNT$ Kq4~T 18)gѻ8K5Z# 4⩱:c ֩boq"w',<3ԭ|9tG|W̏1?p{OaZ&D"5\oLiƅy߲ KmQLJO q#p:Y* ,zN@Q>F!!Ө/鳾Â><&͞d˵=9E`;<͍En d'D'ܩQtL*wXOc:W+{'9ob2dтͼY[G,r OWy/'G]PT8)Z1->Tuc`ﹺq`c-j6]L[oX5M)QDS)&I[_ЕV"" Î61lUEcCi"W3 wUy<Sg,<ުvTH8l$қU%ڬyCnk3CpNEPxVo| Uh-߲ZhKUԟҕUpE${ᮠt>LbHᨲԹϬ¯ΠŚô5zϷ<@{px R ̺5R'Skz^ʮ#=2 n,ga~d8 <ғ(fM)Yt Dl4PObEe#D܃+ ,fgLwA,O|!Kawpks! |OXݺdO7mtBp4rb;5"ehdr)K,X©P}Ǫ|Sh t]0k' n:˗J+|s:lT 07|AeET)Ao:*#$4Z;vf» u-ڊ~ )S%&q3&i+]H ,뙓u]Vpj‹0q]^c2H;8]ԛ*{h+=zg-Z[ƳdF7Ex<:(G]m¶ga%X KC0KGތ[ȉ/&M h'i_,Z[Bv$?|.}B*0E˛QfY6siE24H3΃d\z`Bj^NQп7\ʢ f E.ŰSLS2_!yys/!j#UnY՗.[@Q/mg*™rA Zeޡն" 82ZMurgwM, s9cM':)څ~UإwV% k:sPy 6h~֥&\$HyW">stream HWKo7Q[@4%$Hlh6"A);|.w5J/{bv((!Q!]\_vE.I( Pfgi\W7 #eo.kN8Y7KP4YoIK0v)]*?׿7u<눟P.n_ pe<wT6?/ jh}pZ,գHnu qĴp4S)i͐Tt9gd4T j%* ݻEPrvRQ@Q;U@DZSD0(@#*L[,bnP(ĎA1: .|'ZF7{hЮ~6d$lFk?"7Ҹɸj=]#Vʼ!k,fC )4)@g'vz }{I,_xgyGɉ_%KߗI7dY[$$65Ֆy-IX2) _ΆIw\H;ђv6ERHOKd#Tc㬜⬌lʸhJOY"X9;2.MYgJvC{uƼP/ќ?LBn;>eZ-}niߞV~@j>ZjT,Qm4OP" &oG OyĨToPWl@$S>᜽ўn麧՟*a,l;):q?=-4븡̪`ϒǩNI8|ݺ6f?崰՞i(.7#x q0F VAZ=u?R 1qgymNU^׺}3ptGYK*h{yC&C6;ow`8']k-1~5lxd 9!>stream HWn#7 }WS`G,f4I Eۇ v)v좿_fq똖xHR -Z rbsǞ6jhn-.%77~Z]w.ȴfxBdw-3lyUbKV nR ?W?-]7i\7 -Vkm6ʶERiduõ (j[]~7l~>յEsݳ?=<|l L!~b-v}Ja* T! >܄`FL4C֡w,*zH [$P1*5Q:Qh)-^]IMsTs^ hB6=!mR|:jg'qHD\,Rܡ<%.[l٢rӤtvk'ģx4G0NGhҏxtB@GG% )L"Rnȼl-z2i1-r%&Dexa3" H|=TW8\{>(| <(%PEUXOnUԹ7?#io`@_Bk$5ݺ[epyHw7^cYsnYZ{%-Mݧ>"CdoYVa$''Noa]afX=WQIDUOg` gKe0C;0763f7k1Sn*]+8S4V b`9cT7-Nl/q EmO' vM ֛=RAϊӐRѺ\H1uR9JV((Y}]yTK:«J RDSϽ$`L3C endstream endobj 415 0 obj <>stream HWKo8W(0çDEM] @5Cv,Z,wH%J&+s| lˊ[mN+C" FO%TdI^V7X QZRbTn˦%_\qETG>|xgDw[IkHcB FV%":EI/_ԛf!nT'k)o˦7iω> Db[@$Uj HMQ9nϣڜM.=ˆ3#.3FAVcwSgxBv4JE5tPg3竳fZFq6ӑ:#Lg?<oPKĔOxCVp;L 53qugS<[)$lfdjQ83D1ڪ*ص*1Be|(6豌#fj0[c+THJRtP[Y0¸EXpDŽyWڑz\?"ru#p`\~*7\_{0 r1^V^@h~/-+l朕VynŅ9_Glp(- vTO\n s_ֈq5Qbyk`Z)"6@Vn7{98O`I km@cK3DfC5MyEFMf߀Qq%l7qo3a.멀CǀcSppnC9bJp--Kkr:ђc٬v; e# O<"ԡGLGHF9=Ihɫ; 7\D?nTw zoQ_ΏNrS; w٭;ǼaSgMc toTs~^KWQ`+^G#1u!3_GcO0!oZ$uׇ`zk`11֙193k endstream endobj 416 0 obj <>stream HWnF}WX@s GMZh(-'-RX4;3gfo-{ QBQ)JJCO//I1Cߞ g źY2ʘ"k#KF2 * _n/V҂ūv) 2B0.ڿֿ5us9taio2Cw*[]@(y|*ƇfF;\I0ԪjKM{xn Ҏ,қ䢵kϐ_wv9f=((a3")Qqs K+ r&,/ls3Q뙃XLdF= L5a\w8 ,qUㄢL)tPዠ(7nb# ?nvcxhVFt?"deqkO֌GUEϣxX zNecHn:W 7; 0LlcYBSC;4'x&LS-c?y_ R2A@XBx_,ZN}~`1^%iJ\UST1Ⱥ0DRw7\1u  ٖocY+Y lk_l/lm/v:գq;d{Wy=hzW&כ_{&7m?wBgcF2in5IK|Yw,["L U؀Hjl!;T lX󆉼!J(s vpx~~n†fH ~uߵ UO^̘ʮfvO!L*ct~ ."\jR[!$>`MMrա'Y,s ˃}a5k{RDҵd IA{q&,!qRinŻ3)jkxj\{g2>",eLUW 5k<>stream HWMo6W*4EAlD@E1R$kNwH%!eK"k3470Z"Ũ ߚk?Hבo]1jSeigHO?|_pwCy=5 'f(c ~K"{FXx jI5.۽^]Kjil)"nۑ;SҀS =v/![ӏVS4A݂%wOC&Cd1Xakr+l{JOoS/pϚUibC85g3uR1~̏ۨ6d-nrh(`CuXpwP9"e{aj@ԯ=q=Oxy?xaG5xr-tDN!xL7%Et\)5iJ6)*󡟱Ȋ7hꅫ$gISUsYך"-E "-Ӄ+|tˊx4vpˊߐ{ET3a,cFBY6Upҹ\@ÃQh9È#竬b-*Ӑ[MY%$w}-mCA0UcOćZN%5ѥG)4eB==Sd vTu_"ܯS{9W گǃH+`+_1 endstream endobj 418 0 obj <>stream HW[k#7~St"i$nJ ) 5Io]nRJ}#,9cL>RI.FK1j,PeM[ԃ_h/ 7! ˕NƝZp]FnuC{=xi@2RU:bJx=c&8Aj34hj`(p▽qss}-^؞[B33xl^o`QHJ0lm[6;wֿ.׋YV+p_adv}a aY(^^t+)}e\dOQ4s; wZygRlT;=$[?V;%rCf2ObkCS},9P<`)MA B'bEPF6WJUu/em[õVxc 9;X8?F*.TqOizj_C*t+ds rzoXS3y@0%ЕpL)oS"g)DZ]1G B0Rભgrs%Bŕ(b͕M+zXhQ\JD=W"r#wmÍ Q(<5E xp 8$aQ!RT"353 +|\BSLi/PX:+ES:zRPI93?n-}~zzJH7K-pGC]ߦFqr@kqj85bŏqLt'm⻺Ɍkd?gy0UʞeKOZ5fCDwKگ9qRwC\s b#J+"Qrz">"|-+9HJ_ɡEs )~5VC+Aj3u4iHH(p G԰bذ *-+oQ[ݩ8JA>/=/&j gJ22Po1ԟ4ǏͣL1qѽovl_y*Y/h /48a~ab+:FA٠J7訲ՠ)Alj6hJ0UHѠI4W L7}4iGyB J10`Nh L!VϩzgFV ZQ@K<~7#^#TȫCx'DJTXBх*eT!K9M8H/kɠ?.rcYR9\hkr\>6 )m= # endstream endobj 419 0 obj <>stream HWn6}߯THQ7 Nj^PN#>Ȼ^mlo} unKq83<ÙZ}X}[XqŤR<+H&bYvjuRU V]J^f,Y('A;W uZg`^=0+S<L_mYnqBrjyS\7oNzƄ3@B$ ucŪ Vp74#! e„Rp繘+xzG3I'b^( FaIIS 0Rd0J1L67a 4 S#$,[ZL΂hWȽJsn4WV=ջ-bbܵOaT3vgtP\z2;@uQېt).|Og_Q*Li(@%; Ë/^MS+;Kr\s^J祃RSq?/f Xr gt e"b҄L&ZFPoKџp\:CUQ"ok*dă+_|v9cTZM=UlPR\IP(mu:"Q` h_ީi6⊻=݋.vf#D5fKZUݲj%FS"㪰LPZPzqm&ǔ HaXCJ,](T?܍cHbttn0/]e/ X8,q:^FSfC]_Jtf&.^B JfH/K験ٖ$Ks`e؇]IqKNɭcS]K˨x$ ] $pm,{ - Ru$PtntjK!WL񊕳Ӝ'bb*Zs1OtBL&'kkb*@K ;y)l"·\wxUOcg&ɴ;bwr l| OTs(sg¨Ѕ6f_;Zufֶ6Gw[Lm dmpn䲶khKhfۖn߭n57Lz{%ki1-m$pT}ƱXhDmfYͷq:N2!UoGyPD=ʳ2k6/y\ `vuhSM(&R8s^n2_5yK1^gytr ugoZR G|~>݌?Ì,қD%f=}-q>yc~cǥ$13jᩱЯգHc۳@ò>;>stream Hb``$WR~  |@T # 2 S/`M.(*(%8H8c- fԉd9@6_IjH9(3=DR1%?)U!$5X3/9 ($5j%V*'&*r"(,!!0b;CҢ2(ɘ I8/ endstream endobj 439 0 obj <>/Filter/FlateDecode/ID[<5588D64547AFFD47A3089B0A61199CFC>]/Info 407 0 R/Length 162/Root 409 0 R/Size 440/Type/XRef/W[1 2 1]>>stream hbb&AOŘY?*%