Answered step by step
Verified Expert Solution
Link Copied!

Question

1 Approved Answer

Please see attached file and update if this is something you can assist with. Instructions are detailed on the attached. Due on 7/22/16. FASB Website

Please see attached file and update if this is something you can assist with. Instructions are detailed on the attached. Due on 7/22/16.

image text in transcribed FASB Website & Password (http://aaahq.org/ascLogin.cfm) Username -AAA51196 Password - xbFN23Q Instructions: You have been asked to comment on the accounting treatment for six various independent transactions by citing the appropriate section of the FASB ASC. Your first paragraph should be the citation from the FASB ASC supporting your decision. Your second paragraph (or more) should be in your own words explaining how the ASC applies to your decision - be specific. Show support for your choice in your second paragraph. You can include things like why we do things in the manner prescribed by the FASB ASC, alternative accounting treatment, etc. This is where you show your understanding of accounting. For all of the questions assume that you are a for-profit entity. Limit each question to one citation from the ASC. If you believe that there is more than one citation from the ASC that is appropriate, choose the one that you believe is the \"best.\" You cannot use the Master Glossary as a citation. Be sure to \"cut and paste\" the FASB ASC citation - do not retype it - and show the citation number as presented in the example below. Only include information from the ASC relevant to your responses - do not \"cut and paste\" the complete citation if it is not relevant. If you use additional outside sources be sure to show them at the end of each question to avoid plagiarizing. Please do not use any information form past students as OV score will be checked. EXAMPLE: Working as an accountant in the music industry, you capitalized rather than expensed the record master cost for a just released CD. The recording artist has recently completed a sold-out tour, and has had successive platinum records. Justify why you did this. FASB ASC CITATION: Record Master Costs 928-340-25-2 The portion of the record master cost borne by the record company shall be reported as an asset if the past performance and current popularity of the artist provides a sound basis for estimating that the cost will be recovered from future sales. Now you write your paragraph(s). YOUR RESPONSE: The ASC allows for record master costs to be capitalized when there is evidence that the future revenues will be sufficient to recover the record master costs. The artist had successive platinum CDs and is currently touring with all concert dates sold-out. By capitalizing the costs (treating them as an asset), the entity can defer recognition of the initial Continued cost as an expense (recognizing the expense as a period cost), and better match the expense with the revenue generated by the sales of the CD. This would be an example of the expense recognition (matching) principle. Since the revenue will be recognized in the future when the music is sold, by recognizing the expenses in the same period the results of the operating performance for that period will be better reported to the users of financial information. The alternative treatment would be to immediately expense the record master costs etc., etc. 1 Your response should be much more detailed than my example response above. You can discuss alternative accounting treatments; the concepts, principles, assumptions, etc., on why we do it in this manner, or anything that you can think of related to your citation. You can discuss the definitions of assets and expenses as found in SFAC 6 related to the elements of accounting and discuss which you believe is better to record this transaction - as an asset or expense. There are many different ways you can expand on the answer from the citation. Your six independent, equally weighted questions to answer are: 1. The inventory at your company consists of computer software that the company has developed and is planning to sell. All beta testing on the software is completed and it's ready to distribute. You capitalized (rather than expensed) the cost of duplicating the software, the instruction manuals, and training material that are sold with the software. Justify why you capitalized the development costs. 2. On October 1, 2016 your company paid $5,000,000 for a 60-second commercial to be aired during the SuperBowl almost five months from today. The ad has already been produced at a cost of $1,000,000. You capitalized the $5,000,000 cost of showing the ad on television rather than expensing it. You operate on a calendar business year. Were you correct in capitalizing the $2,000,000? 3. Your company sells a product in which the \"right of return\" exists. The amount of future returns cannot be reasonably estimated, therefore, you do not record the sale or cost of goods sold until the return privilege has expired. Is this correct? 4. Your company has goods that are for resale. You have been asked whether or not they are considered nonmonetary assets. Are they nonmonetary assets? 5. Your company has an unconditional legal obligation to perform an asset retirement activity (asset retirement obligation) in the future. The only uncertainty is whether the obligation will be enforced. Should you record the asset retirement obligation? 6. You use accounting accruals to record probable loss contingencies. Does the recording of the accruals provide financial protection, for example, is it the same as setting aside specific assets to cover the probable claims? 2 PK##########!#Fr###R#######[Content_Types].xml ##(########################################################################### ################################################################################ ################################################################################ ################################################################################ ################################################################################ ################################################################################ #######################################TN0###(q#!##T|kOR#o#mTM %J/[yhU##5%#=VHSc,Df#S@I#hx}5# &d#{4#h# `^OV#(&yL#d8xU UWqLM $U##>##*0,bota#_SfOI#n#Ti_`{0#Ls^Pa\\cE7#$# #BSh+I  Gk#]lx [#(v>Y# r # :]-sW#D!@o ## 8*['M,a~C#"#L#m^######PK##########! ######N#######_rels/.rels ##(########################################################################### ################################################################################ ################################################################################ ################################################################################ ################################################################################ ################################################################################ #######################################J#A #a}7 "Hw"##w## P^O"f3\\T#I S#W#Yig@X6_#]7#~ f##ao.b*lIrj),#l0%b 6iD_, |u#Z^#t y#!Y,#}{C/h>#####PK##########! ##3l###########word/_rels/document.xml.rels ##(########################################################################### ################################################################################ ################################################################################ #######################N0#EH5{@: n!|L#! {x1hSQ7Zx#e"mL'zy##HF###3#+#Xt1A@O6GCf#Z%wMvWy~#'7##V.&mVhw.DO%Ck U08#]J#85Bc$"s#G~o#####PK##########!#$Q%-| ###x#######word/document.xmlUn8#}/0 =X+T)#iat#Z,#I\\mq6 #,].zUA8/.4a#5|hQ{ ^V#D#/#rj`|bg#T\\j%*Wg=~ng"6#wZ+XJ,eQy d/kQAV:`r`##-=#i E*E#t#w"Z" ??#  )qO#@>i#?[#lz %###0IDATx^#|T? #@##QR#(G-#os?\\[o{z=D#X##`-#G@#! IB#@fL3L2m8gZwo[k#,#A#$@#$@#$@#$@#$##wY#H#H#H#H#H @!@a#H#H#H#H#|@@+HC#& ## ## ## @'`#z]XE## # # ##EmWz @Z##e#r#_a###%# ## ## ## ###]#,##l2 Fc` f##^y##0H#H#H#H### [ :####}}}v#TW#8[ [3] +C#$@#$@#$@# ? K-FR:K!!! ###AAx#=###BBBZknZ0UX#H#H#H#H`###Z? txx8dtEy#\\iooG###Oqx MZFQ3LSS#c=#To25Z#HW+FQXTt   fh+ /~{}E#MjRm#AUC@0(z|w#M/OGr8#07 q[T#fUebE# ## ## ##?#w5@r #z0 ##(#EZA#d?##bz.WT###EEE ###w  FJjB#_{UHK.T#Gp}+ {^Q :S8:c#`-$}bMO5RJ#K^#[AdZ.Q_WB'L# fpRI0|| '#>,F#*cJ#e?}ZT|&Eoc1## Sf_9*'#? W#'q)Rv/VA1zC[#"{#j#2Zip#Nb8Bv\\/3#c# =jo#Z #q(LI##8#j]h0LX#W| vB8X3x\\f,E#$@#$@##N`Pl#2wVppNL"1H%"#-J#T=# Ugyv~4JUKdH#JINJ##O ?-\\v#% *e #g+`#   ##$*#s#k#xg#vU~T#SkKM#1@\\+#| ^#=h ##WW'##x^~#x II [Fs o ### ## # h &B1=C+i? (#GQ#JvL,C"wa# k]#kT#9|#Ky@UKY&##\\ #o5sel,g\\6Y#+N#S#W0ab#`~ |vHGov3r H### ? #Uv#ST#uU#{###I'(q# = #M+7@##Xm#c o4U$OA3$, dqwO~##H#H#'`W#OO]lX)h#xBL4-!W#hA Gw,U\\ _!kx*#.|  # 5#v RRc#:)4LxH-#!#WxU##og18@) \\#Jr#$@#$@#c##f   ##,D ?#gV# #X PRUCIvmx y###?qi6oky##bbCCCSc#@bC3g~# 5k#,#\\Hd#qu K0p*Wt#X#H#H#H:#c#>o#KUM# ktO##x6V\\y|Ku/g#G ? #U\\Q##mkf/ (N#$@#$@#$@#%F' v[[Z xs@f:&&[#?##v7o#(?| #ZwL[1   o=B`##H#H#H####"wttu? o?#"#9i'{? fu+5B[7#_ ##jFZx*#/ # # # ## ####o#B##911#<_ fkg: kjj71c> # # # x# V(RtH##MMML]ZZ\\dIn1##\\y1##966655===9%#oPXP#ynHjp#6Q\\}} (  Bjc#9(#s68 #z|n]Z## ## ## ###h#W8yF66&62*sEEhw5V0`F[#,| ###(/F##kimmZ.w'?9G#B"!J[j"\\# .a[$@#$@#$@#$@#HK#HD>Lz=_#m#HE 1 #KX8l{ 9#(A#0..nVff#vX#{\\!O8q# .'=M#$@#$@#$@#$0: Zx#:B1 Y:Fd##u?yU>!{ .t#Oj>|'|####vJjJFFf0anrmb3e'Snq## # # # C#fuj##c ==.U#!#@##k(# %D9#Pr#Ms  # fi1#-i #71L#$@#$@#$@#cZ.!7\\|?wa#o|UU##0l(lD0@Ic3ov ? +X6bwC#-BaK(oAn1cb'I#H#H#H`#pUXKU ATyDb{@6Z # # m}22sBC_>#K^#}Y#H#H#H#'V###   X'# +:wob"t348#T-U}deB K#|#x v##{{{464@v!w[$48'Ojyo?'#e#e##N8###.?NO! y2#.LNMuD#n##V14@[DtD8.(l#H#H#H#H`#h1##Aujz ?#? vuuP##Z#x!gCm'M@{9LYg ##0##4#U##b{#]? U-#!+Y## # # # #=#^Xg#AZC`9#54T/,#X##CBCq#2bI#$@#$@#$@###+A### # # b#1#H#H#H#H#eD#I#H#H#H####@W%4_Fn0#n8(#zcH#$@#$@#$@##rPGD^!z \\SPG#{#^KV### ## ## #_# #[$ j:#\\WceSGD" bM

.N]$P###T\\X3 @#$@#$@#$@#&`z |#sS#6#Lal#H#H#H#H P#PX#8H#H#H#H#J8 # # # @##+q# # # # #_q# ## ## ## @! @a#(W ## ## ## ##+# kg$@#$@#$@#$@#B:P$A#$@#$@#$@#$W##~I#H#H#H###w^x/#mq# # # yQX#`@# ## ## ## cq)9 # ## ## ## QM#kW/#&F  `_c#} ? AJ#a[)##5u_S \\Z@#_qH#H#H#H##-B#$@#$@#$@#$@#>  ? ??# $@#$@#$@#$@#@''/k# # # # ###ZA#jr, $@#$@#$@#$@#~#@a7l#H#H#H#H #PX#XH#H#H#H#Fo0 # # # #"`##   ?(dWI#H#H#H#F#Z#CJqf#~hl#H#H#H#H`#0BX['9yw!## ## ## ## ##0# COObb ?>l}Yy-#H#H#H#H`##P##1Im2##l#UeC\\CV-,#%a IgVD6^# # # # # (IiU[+d#R^#o:$VuVUI? q#H#H#H#HN@Ikjv5@~Z#Va-XW#H#H#H#H@? #k##Y)Zz? 4_t##H#H#H#H@KkJZSVm4~jkUT#LW#H#H#H#H@# #ZZ1Xv? HZXkZG$@#$@#$@#$@###H]m_ao]Xk(C#$@#$@#$@#$0PX#$@#$@#$@#$@#$ xy9# ## ## ## ## ## PX#H#H#H#H#H`8##?H#H#H#H#H##(}#! H#H#H#H#H # # # # # #Z#T######IENDB`PK##########! ####P#######word/theme/theme1.xmlYOo6##w toc'v##uM#n#iP@I}##a#ma[#4:l#GRX^6>$### ##!)O^rC$y@#/yH*#) UDb`}"q J #X^)I`nE#p)## liV1MG# MGeD###3Vq %'#q##$8ZK##)fw#9:## x}r#x##w#r:\\TZaG*y8IjbRc|X#I u3#KGnD#1#N##IB#s RuK>V.E#L+M2#'fi ~V vl{#u8z#H *##:(#W#~#JTe\\O*tH#GHY#}KNP* ##T9/#A7qZ#$*c? ###qU#nw#N##%O#i4##=3# P #1Pm \\\\9###M2aD]Yt\\#[x##]}Wr|]g- eW)6-rC#S#jid DA#IqbJ#x?##6k#ASht(Q%#p %m&]caS##l=X#\\P1Mh#9#MVdDAaVB[fJP#|8# ###A#V^f##Hn-##"#d>zn  >b##vKy#D:,AGm\ zi####.uY##C#6OMf3or $5N#HT[XF64T##,M0E)`#5XY`1%#U#mR>QD #Dcp#U'#&LE/pm %]8firS4d#7y\\`Jn#I#R#3U~#7#+# ##m##qBiD##i#* L6#9mY#&'i#HE=(K&N!V.KeLD#{D# ##v#E# deNe(MN9 #R6#&3(a/DUz`9lKN*ED[+#P&7#(UjE O"xzE#eJ#Qr#G#L#ry###$##l_w#.PB\\#Qkdn##b5FYupF\\####N| ##j#e#qJjWM+@:#N##lOL#u "#],xGue7 h##3+p]A 26\\^`QJ,\\i0E.V##Q#.(t#1#u#q.V#}c4##GC X#}pL$}#K##=#}Sp##iB)#z 9#C#4i(##`#A3M\\##3R~R.qNzIve49fls6en#29nVv&igyf.N a#E_g#V#b(##ad#^y3##kj@.#a#j##Pf=#zaDqR#E#FzP "##LQIj%ljJP~B1#?QVD,#? y.o#'5v9&E#pGy7q=riEz\\xaVb6#L6` K#NX#c####8##"##G##U}~ * 3##?-#U#s#/82* */E 5'# 7^#7#GG#3##GX B}t5 *3 82~#+O#####PK##########!#J###########word/webSettings.xmlj0 {a#t_0JHR(/#\\Gi d$m5lz##_im>Q42mA {#GB2%9/o5 # | WEn/##M#+7'#o:u+U#e#}E*r[uM}x###Nr`#dQ]A^>#4#~y #gp#r/JF .In4#*RnO#* \\ g#mo}###aqD}}M##'Ii:,.]Pa7p#Q7X_ UsnwQm8J#{2vB})j#,Q-#p #CBaZ#Is^B#CW#$BYy 'JEtr#n##TV_fN@S[}##a*dy}+A}NE##rGhGFYc]| q##v7P?h##,m/#####PK##########! #bk###########word/fontTable.xmlN0 x*1&:iW###u#I8[qUTZvsuh-,Jsr# ]N,B#z#"g# ?F(^r1#P#*pj)KY{S.N9#VX#Y=$[k ? #TC>#Ri_]N4(E*hg 84|P ? t#?#)=e,2##X##s J#y#]Qmk##1(as3>Oo#,X RQaQ#|#>wIf,uO @E#{%!^#"##1@!F BS(##p$n## 2n@# ~9#Gp>#8c#dhA@pND70#_EZ##{+### D/#######PK##########!#&?m##########docProps/app.xml ##(########################################################################### ################################################################################ ################################################################################ #######################RMo0 Oz#&M#2A#ha#HtpR &Q###Jl##word/theme/theme1.xmlPK##-#########!##! +`M####################D##word/settings.xmlPK##-#########!#J #####################[H##word/webSettings.xmlPK##-#########! #HKzz####################HI##docProps/core.xmlPK##-#########! #KR#C###)################K##word/styles.xmlPK##-#########! #bk#####################R##word/fontTable.xmlPK##-#########!#&? m####################T##docProps/app.xmlPK###### # #####yW#### PK##########!#Fr###R#######[Content_Types].xml ##(########################################################################### ################################################################################ ################################################################################ ################################################################################ ################################################################################ ################################################################################ #######################################TN0###(q#!##T|kOR#o#mTM %J/[yhU##5%#=VHSc,Df#S@I#hx}5# &d#{4#h# `^OV#(&yL#d8xU UWqLM $U##>##*0,bota#_SfOI#n#Ti_`{0#Ls^Pa\\cE7#$# #BSh+I  Gk#]lx [#(v>Y# r # :]-sW#D!@o ## 8*['M,a~C#"#L#m^######PK##########! ######N#######_rels/.rels ##(########################################################################### ################################################################################ ################################################################################ ################################################################################ ################################################################################ ################################################################################ #######################################J#A #a}7 "Hw"##w## P^O"f3\\T#I S#W#Yig@X6_#]7#~ f##ao.b*lIrj),#l0%b 6iD_, |u#Z^#t y#!Y,#}{C/h>#####PK##########! ##3l###########word/_rels/document.xml.rels ##(########################################################################### ################################################################################ ################################################################################ #######################N0#EH5{@: n!|L#! {x1hSQ7Zx#e"mL'zy##HF###3#+#Xt1A@O6GCf#Z%wMvWy~#'7##V.&mVhw.DO%Ck U08#]J#85Bc$"s#G~o#####PK##########!#$Q%-| ###x#######word/document.xmlUn8#}/0 =X+T)#iat#Z,#I\\mq6 #,].zUA8/.4a#5|hQ{ ^V#D#/#rj`|bg#T\\j%*Wg=~ng"6#wZ+XJ,eQy d/kQAV:`r`##-=#i E*E#t#w"Z" ??#  )qO#@>i#?[#lz %###0IDATx^#|T? #@##QR#(G-#os?\\[o{z=D#X##`-#G@#! IB#@fL3L2m8gZwo[k#,#A#$@#$@#$@#$@#$##wY#H#H#H#H#H @!@a#H#H#H#H#|@@+HC#& ## ## ## @'`#z]XE## # # ##EmWz @Z##e#r#_a###%# ## ## ## ###]#,##l2 Fc` f##^y##0H#H#H#H### [ :####}}}v#TW#8[ [3] +C#$@#$@#$@# ? K-FR:K!!! ###AAx#=###BBBZknZ0UX#H#H#H#H`###Z? txx8dtEy#\\iooG###Oqx MZFQ3LSS#c=#To25Z#HW+FQXTt   fh+ /~{}E#MjRm#AUC@0(z|w#M/OGr8#07 q[T#fUebE# ## ## ##?#w5@r #z0 ##(#EZA#d?##bz.WT###EEE ###w  FJjB#_{UHK.T#Gp}+ {^Q :S8:c#`-$}bMO5RJ#K^#[AdZ.Q_WB'L# fpRI0|| '#>,F#*cJ#e?}ZT|&Eoc1## Sf_9*'#? W#'q)Rv/VA1zC[#"{#j#2Zip#Nb8Bv\\/3#c# =jo#Z #q(LI##8#j]h0LX#W| vB8X3x\\f,E#$@#$@##N`Pl#2wVppNL"1H%"#-J#T=# Ugyv~4JUKdH#JINJ##O ?-\\v#% *e #g+`#   ##$*#s#k#xg#vU~T#SkKM#1@\\+#| ^#=h ##WW'##x^~#x II [Fs o ### ## # h &B1=C+i? (#GQ#JvL,C"wa# k]#kT#9|#Ky@UKY&##\\ #o5sel,g\\6Y#+N#S#W0ab#`~ |vHGov3r H### ? #Uv#ST#uU#{###I'(q# = #M+7@##Xm#c o4U$OA3$, dqwO~##H#H#'`W#OO]lX)h#xBL4-!W#hA Gw,U\\ _!kx*#.|  # 5#v RRc#:)4LxH-#!#WxU##og18@) \\#Jr#$@#$@#c##f   ##,D ?#gV# #X PRUCIvmx y###?qi6oky##bbCCCSc#@bC3g~# 5k#,#\\Hd#qu K0p*Wt#X#H#H#H:#c#>o#KUM# ktO##x6V\\y|Ku/g#G ? #U\\Q##mkf/ (N#$@#$@#$@#%F' v[[Z xs@f:&&[#?##v7o#(?| #ZwL[1   o=B`##H#H#H####"wttu? o?#"#9i'{? fu+5B[7#_ ##jFZx*#/ # # # ## ####o#B##911#<_ fkg: kjj71c> # # # x# V(RtH##MMML]ZZ\\dIn1##\\y1##966655===9%#oPXP#ynHjp#6Q\\}} (  Bjc#9(#s68 #z|n]Z## ## ## ###h#W8yF66&62*sEEhw5V0`F[#,| ###(/F##kimmZ.w'?9G#B"!J[j"\\# .a[$@#$@#$@#$@#HK#HD>Lz=_#m#HE 1 #KX8l{ 9#(A#0..nVff#vX#{\\!O8q# .'=M#$@#$@#$@#$0: Zx#:B1 Y:Fd##u?yU>!{ .t#Oj>|'|####vJjJFFf0anrmb3e'Snq## # # # C#fuj##c ==.U#!#@##k(# %D9#Pr#Ms  # fi1#-i #71L#$@#$@#$@#cZ.!7\\|?wa#o|UU##0l(lD0@Ic3ov ? +X6bwC#-BaK(oAn1cb'I#H#H#H`#pUXKU ATyDb{@6Z # # m}22sBC_>#K^#}Y#H#H#H#'V###   X'# +:wob"t348#T-U}deB K#|#x v##{{{464@v!w[$48'Ojyo?'#e#e##N8###.?NO! y2#.LNMuD#n##V14@[DtD8.(l#H#H#H#H`#h1##Aujz ?#? vuuP##Z#x!gCm'M@{9LYg ##0##4#U##b{#]? U-#!+Y## # # # #=#^Xg#AZC`9#54T/,#X##CBCq#2bI#$@#$@#$@###+A### # # b#1#H#H#H#H#eD#I#H#H#H####@W%4_Fn0#n8(#zcH#$@#$@#$@##rPGD^!z \\SPG#{#^KV### ## ## #_# #[$ j:#\\WceSGD" bM

.N]$P###T\\X3 @#$@#$@#$@#&`z |#sS#6#Lal#H#H#H#H P#PX#8H#H#H#H#J8 # # # @##+q# # # # #_q# ## ## ## @! @a#(W ## ## ## ##+# kg$@#$@#$@#$@#B:P$A#$@#$@#$@#$W##~I#H#H#H###w^x/#mq# # # yQX#`@# ## ## ## cq)9 # ## ## ## QM#kW/#&F  `_c#} ? AJ#a[)##5u_S \\Z@#_qH#H#H#H##-B#$@#$@#$@#$@#>  ? ??# $@#$@#$@#$@#@''/k# # # # ###ZA#jr, $@#$@#$@#$@#~#@a7l#H#H#H#H #PX#XH#H#H#H#Fo0 # # # #"`##   ?(dWI#H#H#H#F#Z#CJqf#~hl#H#H#H#H`#0BX['9yw!## ## ## ## ##0# COObb ?>l}Yy-#H#H#H#H`##P##1Im2##l#UeC\\CV-,#%a IgVD6^# # # # # (IiU[+d#R^#o:$VuVUI? q#H#H#H#HN@Ikjv5@~Z#Va-XW#H#H#H#H@? #k##Y)Zz? 4_t##H#H#H#H@KkJZSVm4~jkUT#LW#H#H#H#H@# #ZZ1Xv? HZXkZG$@#$@#$@#$@###H]m_ao]Xk(C#$@#$@#$@#$0PX#$@#$@#$@#$@#$ xy9# ## ## ## ## ## PX#H#H#H#H#H`8##?H#H#H#H#H##(}#! H#H#H#H#H # # # # # #Z#T######IENDB`PK##########! ####P#######word/theme/theme1.xmlYOo6##w toc'v##uM#n#iP@I}##a#ma[#4:l#GRX^6>$### ##!)O^rC$y@#/yH*#) UDb`}"q J #X^)I`nE#p)## liV1MG# MGeD###3Vq %'#q##$8ZK##)fw#9:## x}r#x##w#r:\\TZaG*y8IjbRc|X#I u3#KGnD#1#N##IB#s RuK>V.E#L+M2#'fi ~V vl{#u8z#H *##:(#W#~#JTe\\O*tH#GHY#}KNP* ##T9/#A7qZ#$*c? ###qU#nw#N##%O#i4##=3# P #1Pm \\\\9###M2aD]Yt\\#[x##]}Wr|]g- eW)6-rC#S#jid DA#IqbJ#x?##6k#ASht(Q%#p %m&]caS##l=X#\\P1Mh#9#MVdDAaVB[fJP#|8# ###A#V^f##Hn-##"#d>zn  >b##vKy#D:,AGm\ zi####.uY##C#6OMf3or $5N#HT[XF64T##,M0E)`#5XY`1%#U#mR>QD #Dcp#U'#&LE/pm %]8firS4d#7y\\`Jn#I#R#3U~#7#+# ##m##qBiD##i#* L6#9mY#&'i#HE=(K&N!V.KeLD#{D# ##v#E# deNe(MN9 #R6#&3(a/DUz`9lKN*ED[+#P&7#(UjE O"xzE#eJ#Qr#G#L#ry###$##l_w#.PB\\#Qkdn##b5FYupF\\####N| ##j#e#qJjWM+@:#N##lOL#u "#],xGue7 h##3+p]A 26\\^`QJ,\\i0E.V##Q#.(t#1#u#q.V#}c4##GC X#}pL$}#K##=#}Sp##iB)#z 9#C#4i(##`#A3M\\##3R~R.qNzIve49fls6en#29nVv&igyf.N a#E_g#V#b(##ad#^y3##kj@.#a#j##Pf=#zaDqR#E#FzP "##LQIj%ljJP~B1#?QVD,#? y.o#'5v9&E#pGy7q=riEz\\xaVb6#L6` K#NX#c####8##"##G##U}~ * 3##?-#U#s#/82* */E 5'# 7^#7#GG#3##GX B}t5 *3 82~#+O#####PK##########!#J###########word/webSettings.xmlj0 {a#t_0JHR(/#\\Gi d$m5lz##_im>Q42mA {#GB2%9/o5 # | WEn/##M#+7'#o:u+U#e#}E*r[uM}x###Nr`#dQ]A^>#4#~y #gp#r/JF .In4#*RnO#* \\ g#mo}###aqD}}M##'Ii:,.]Pa7p#Q7X_ UsnwQm8J#{2vB})j#,Q-#p #CBaZ#Is^B#CW#$BYy 'JEtr#n##TV_fN@S[}##a*dy}+A}NE##rGhGFYc]| q##v7P?h##,m/#####PK##########! #bk###########word/fontTable.xmlN0 x*1&:iW###u#I8[qUTZvsuh-,Jsr# ]N,B#z#"g# ?F(^r1#P#*pj)KY{S.N9#VX#Y=$[k ? #TC>#Ri_]N4(E*hg 84|P ? t#?#)=e,2##X##s J#y#]Qmk##1(as3>Oo#,X RQaQ#|#>wIf,uO @E#{%!^#"##1@!F BS(##p$n## 2n@# ~9#Gp>#8c#dhA@pND70#_EZ##{+### D/#######PK##########!#&?m##########docProps/app.xml ##(########################################################################### ################################################################################ ################################################################################ #######################RMo0 Oz#&M#2A#ha#HtpR &Q###Jl##word/theme/theme1.xmlPK##-#########!##! +`M####################D##word/settings.xmlPK##-#########!#J #####################[H##word/webSettings.xmlPK##-#########! #HKzz####################HI##docProps/core.xmlPK##-#########! #KR#C###)################K##word/styles.xmlPK##-#########! #bk#####################R##word/fontTable.xmlPK##-#########!#&? m####################T##docProps/app.xmlPK###### # #####yW#### PK##########!#Fr###R#######[Content_Types].xml ##(########################################################################### ################################################################################ ################################################################################ ################################################################################ ################################################################################ ################################################################################ #######################################TN0###(q#!##T|kOR#o#mTM %J/[yhU##5%#=VHSc,Df#S@I#hx}5# &d#{4#h# `^OV#(&yL#d8xU UWqLM $U##>##*0,bota#_SfOI#n#Ti_`{0#Ls^Pa\\cE7#$# #BSh+I  Gk#]lx [#(v>Y# r # :]-sW#D!@o ## 8*['M,a~C#"#L#m^######PK##########! ######N#######_rels/.rels ##(########################################################################### ################################################################################ ################################################################################ ################################################################################ ################################################################################ ################################################################################ #######################################J#A #a}7 "Hw"##w## P^O"f3\\T#I S#W#Yig@X6_#]7#~ f##ao.b*lIrj),#l0%b 6iD_, |u#Z^#t y#!Y,#}{C/h>#####PK##########! ##3l###########word/_rels/document.xml.rels ##(########################################################################### ################################################################################ ################################################################################ #######################N0#EH5{@: n!|L#! {x1hSQ7Zx#e"mL'zy##HF###3#+#Xt1A@O6GCf#Z%wMvWy~#'7##V.&mVhw.DO%Ck U08#]J#85Bc$"s#G~o#####PK##########!#$Q%-| ###x#######word/document.xmlUn8#}/0 =X+T)#iat#Z,#I\\mq6 #,].zUA8/.4a#5|hQ{ ^V#D#/#rj`|bg#T\\j%*Wg=~ng"6#wZ+XJ,eQy d/kQAV:`r`##-=#i E*E#t#w"Z" ??#  )qO#@>i#?[#lz %###0IDATx^#|T? #@##QR#(G-#os?\\[o{z=D#X##`-#G@#! IB#@fL3L2m8gZwo[k#,#A#$@#$@#$@#$@#$##wY#H#H#H#H#H @!@a#H#H#H#H#|@@+HC#& ## ## ## @'`#z]XE## # # ##EmWz @Z##e#r#_a###%# ## ## ## ###]#,##l2 Fc` f##^y##0H#H#H#H### [ :####}}}v#TW#8[ [3] +C#$@#$@#$@# ? K-FR:K!!! ###AAx#=###BBBZknZ0UX#H#H#H#H`###Z? txx8dtEy#\\iooG###Oqx MZFQ3LSS#c=#To25Z#HW+FQXTt   fh+ /~{}E#MjRm#AUC@0(z|w#M/OGr8#07 q[T#fUebE# ## ## ##?#w5@r #z0 ##(#EZA#d?##bz.WT###EEE ###w  FJjB#_{UHK.T#Gp}+ {^Q :S8:c#`-$}bMO5RJ#K^#[AdZ.Q_WB'L# fpRI0|| '#>,F#*cJ#e?}ZT|&Eoc1## Sf_9*'#? W#'q)Rv/VA1zC[#"{#j#2Zip#Nb8Bv\\/3#c# =jo#Z #q(LI##8#j]h0LX#W| vB8X3x\\f,E#$@#$@##N`Pl#2wVppNL"1H%"#-J#T=# Ugyv~4JUKdH#JINJ##O ?-\\v#% *e #g+`#   ##$*#s#k#xg#vU~T#SkKM#1@\\+#| ^#=h ##WW'##x^~#x II [Fs o ### ## # h &B1=C+i? (#GQ#JvL,C"wa# k]#kT#9|#Ky@UKY&##\\ #o5sel,g\\6Y#+N#S#W0ab#`~ |vHGov3r H### ? #Uv#ST#uU#{###I'(q# = #M+7@##Xm#c o4U$OA3$, dqwO~##H#H#'`W#OO]lX)h#xBL4-!W#hA Gw,U\\ _!kx*#.|  # 5#v RRc#:)4LxH-#!#WxU##og18@) \\#Jr#$@#$@#c##f   ##,D ?#gV# #X PRUCIvmx y###?qi6oky##bbCCCSc#@bC3g~# 5k#,#\\Hd#qu K0p*Wt#X#H#H#H:#c#>o#KUM# ktO##x6V\\y|Ku/g#G ? #U\\Q##mkf/ (N#$@#$@#$@#%F' v[[Z xs@f:&&[#?##v7o#(?| #ZwL[1   o=B`##H#H#H####"wttu? o?#"#9i'{? fu+5B[7#_ ##jFZx*#/ # # # ## ####o#B##911#<_ fkg: kjj71c> # # # x# V(RtH##MMML]ZZ\\dIn1##\\y1##966655===9%#oPXP#ynHjp#6Q\\}} (  Bjc#9(#s68 #z|n]Z## ## ## ###h#W8yF66&62*sEEhw5V0`F[#,| ###(/F##kimmZ.w'?9G#B"!J[j"\\# .a[$@#$@#$@#$@#HK#HD>Lz=_#m#HE 1 #KX8l{ 9#(A#0..nVff#vX#{\\!O8q# .'=M#$@#$@#$@#$0: Zx#:B1 Y:Fd##u?yU>!{ .t#Oj>|'|####vJjJFFf0anrmb3e'Snq## # # # C#fuj##c ==.U#!#@##k(# %D9#Pr#Ms  # fi1#-i #71L#$@#$@#$@#cZ.!7\\|?wa#o|UU##0l(lD0@Ic3ov ? +X6bwC#-BaK(oAn1cb'I#H#H#H`#pUXKU ATyDb{@6Z # # m}22sBC_>#K^#}Y#H#H#H#'V###   X'# +:wob"t348#T-U}deB K#|#x v##{{{464@v!w[$48'Ojyo?'#e#e##N8###.?NO! y2#.LNMuD#n##V14@[DtD8.(l#H#H#H#H`#h1##Aujz ?#? vuuP##Z#x!gCm'M@{9LYg ##0##4#U##b{#]? U-#!+Y## # # # #=#^Xg#AZC`9#54T/,#X##CBCq#2bI#$@#$@#$@###+A### # # b#1#H#H#H#H#eD#I#H#H#H####@W%4_Fn0#n8(#zcH#$@#$@#$@##rPGD^!z \\SPG#{#^KV### ## ## #_# #[$ j:#\\WceSGD" bM

.N]$P###T\\X3 @#$@#$@#$@#&`z |#sS#6#Lal#H#H#H#H P#PX#8H#H#H#H#J8 # # # @##+q# # # # #_q# ## ## ## @! @a#(W ## ## ## ##+# kg$@#$@#$@#$@#B:P$A#$@#$@#$@#$W##~I#H#H#H###w^x/#mq# # # yQX#`@# ## ## ## cq)9 # ## ## ## QM#kW/#&F  `_c#} ? AJ#a[)##5u_S \\Z@#_qH#H#H#H##-B#$@#$@#$@#$@#>  ? ??# $@#$@#$@#$@#@''/k# # # # ###ZA#jr, $@#$@#$@#$@#~#@a7l#H#H#H#H #PX#XH#H#H#H#Fo0 # # # #"`##   ?(dWI#H#H#H#F#Z#CJqf#~hl#H#H#H#H`#0BX['9yw!## ## ## ## ##0# COObb ?>l}Yy-#H#H#H#H`##P##1Im2##l#UeC\\CV-,#%a IgVD6^# # # # # (IiU[+d#R^#o:$VuVUI? q#H#H#H#HN@Ikjv5@~Z#Va-XW#H#H#H#H@? #k##Y)Zz? 4_t##H#H#H#H@KkJZSVm4~jkUT#LW#H#H#H#H@# #ZZ1Xv? HZXkZG$@#$@#$@#$@###H]m_ao]Xk(C#$@#$@#$@#$0PX#$@#$@#$@#$@#$ xy9# ## ## ## ## ## PX#H#H#H#H#H`8##?H#H#H#H#H##(}#! H#H#H#H#H # # # # # #Z#T######IENDB`PK##########! ####P#######word/theme/theme1.xmlYOo6##w toc'v##uM#n#iP@I}##a#ma[#4:l#GRX^6>$### ##!)O^rC$y@#/yH*#) UDb`}"q J #X^)I`nE#p)## liV1MG# MGeD###3Vq %'#q##$8ZK##)fw#9:## x}r#x##w#r:\\TZaG*y8IjbRc|X#I u3#KGnD#1#N##IB#s RuK>V.E#L+M2#'fi ~V vl{#u8z#H *##:(#W#~#JTe\\O*tH#GHY#}KNP* ##T9/#A7qZ#$*c? ###qU#nw#N##%O#i4##=3# P #1Pm \\\\9###M2aD]Yt\\#[x##]}Wr|]g- eW)6-rC#S#jid DA#IqbJ#x?##6k#ASht(Q%#p %m&]caS##l=X#\\P1Mh#9#MVdDAaVB[fJP#|8# ###A#V^f##Hn-##"#d>zn  >b##vKy#D:,AGm\ zi####.uY##C#6OMf3or $5N#HT[XF64T##,M0E)`#5XY`1%#U#mR>QD #Dcp#U'#&LE/pm %]8firS4d#7y\\`Jn#I#R#3U~#7#+# ##m##qBiD##i#* L6#9mY#&'i#HE=(K&N!V.KeLD#{D# ##v#E# deNe(MN9 #R6#&3(a/DUz`9lKN*ED[+#P&7#(UjE O"xzE#eJ#Qr#G#L#ry###$##l_w#.PB\\#Qkdn##b5FYupF\\####N| ##j#e#qJjWM+@:#N##lOL#u "#],xGue7 h##3+p]A 26\\^`QJ,\\i0E.V##Q#.(t#1#u#q.V#}c4##GC X#}pL$}#K##=#}Sp##iB)#z 9#C#4i(##`#A3M\\##3R~R.qNzIve49fls6en#29nVv&igyf.N a#E_g#V#b(##ad#^y3##kj@.#a#j##Pf=#zaDqR#E#FzP "##LQIj%ljJP~B1#?QVD,#? y.o#'5v9&E#pGy7q=riEz\\xaVb6#L6` K#NX#c####8##"##G##U}~ * 3##?-#U#s#/82* */E 5'# 7^#7#GG#3##GX B}t5 *3 82~#+O#####PK##########!#J###########word/webSettings.xmlj0 {a#t_0JHR(/#\\Gi d$m5lz##_im>Q42mA {#GB2%9/o5 # | WEn/##M#+7'#o:u+U#e#}E*r[uM}x###Nr`#dQ]A^>#4#~y #gp#r/JF .In4#*RnO#* \\ g#mo}###aqD}}M##'Ii:,.]Pa7p#Q7X_ UsnwQm8J#{2vB})j#,Q-#p #CBaZ#Is^B#CW#$BYy 'JEtr#n##TV_fN@S[}##a*dy}+A}NE##rGhGFYc]| q##v7P?h##,m/#####PK##########! #bk###########word/fontTable.xmlN0 x*1&:iW###u#I8[qUTZvsuh-,Jsr# ]N,B#z#"g# ?F(^r1#P#*pj)KY{S.N9#VX#Y=$[k ? #TC>#Ri_]N4(E*hg 84|P ? t#?#)=e,2##X##s J#y#]Qmk##1(as3>Oo#,X RQaQ#|#>wIf,uO @E#{%!^#"##1@!F BS(##p$n## 2n@# ~9#Gp>#8c#dhA@pND70#_EZ##{+### D/#######PK##########!#&?m##########docProps/app.xml ##(########################################################################### ################################################################################ ################################################################################ #######################RMo0 Oz#&M#2A#ha#HtpR &Q###Jl##word/theme/theme1.xmlPK##-#########!##! +`M####################D##word/settings.xmlPK##-#########!#J #####################[H##word/webSettings.xmlPK##-#########! #HKzz####################HI##docProps/core.xmlPK##-#########! #KR#C###)################K##word/styles.xmlPK##-#########! #bk#####################R##word/fontTable.xmlPK##-#########!#&? m####################T##docProps/app.xmlPK###### # #####yW#### PK##########!#Fr###R#######[Content_Types].xml ##(########################################################################### ################################################################################ ################################################################################ ################################################################################ ################################################################################ ################################################################################ #######################################TN0###(q#!##T|kOR#o#mTM %J/[yhU##5%#=VHSc,Df#S@I#hx}5# &d#{4#h# `^OV#(&yL#d8xU UWqLM $U##>##*0,bota#_SfOI#n#Ti_`{0#Ls^Pa\\cE7#$# #BSh+I  Gk#]lx [#(v>Y# r # :]-sW#D!@o ## 8*['M,a~C#"#L#m^######PK##########! ######N#######_rels/.rels ##(########################################################################### ################################################################################ ################################################################################ ################################################################################ ################################################################################ ################################################################################ #######################################J#A #a}7 "Hw"##w## P^O"f3\\T#I S#W#Yig@X6_#]7#~ f##ao.b*lIrj),#l0%b 6iD_, |u#Z^#t y#!Y,#}{C/h>#####PK##########! ##3l###########word/_rels/document.xml.rels ##(########################################################################### ################################################################################ ################################################################################ #######################N0#EH5{@: n!|L#! {x1hSQ7Zx#e"mL'zy##HF###3#+#Xt1A@O6GCf#Z%wMvWy~#'7##V.&mVhw.DO%Ck U08#]J#85Bc$"s#G~o#####PK##########!#$Q%-| ###x#######word/document.xmlUn8#}/0 =X+T)#iat#Z,#I\\mq6 #,].zUA8/.4a#5|hQ{ ^V#D#/#rj`|bg#T\\j%*Wg=~ng"6#wZ+XJ,eQy d/kQAV:`r`##-=#i E*E#t#w"Z" ??#  )qO#@>i#?[#lz %###0IDATx^#|T? #@##QR#(G-#os?\\[o{z=D#X##`-#G@#! IB#@fL3L2m8gZwo[k#,#A#$@#$@#$@#$@#$##wY#H#H#H#H#H @!@a#H#H#H#H#|@@+HC#& ## ## ## @'`#z]XE## # # ##EmWz @Z##e#r#_a###%# ## ## ## ###]#,##l2 Fc` f##^y##0H#H#H#H### [ :####}}}v#TW#8[ [3] +C#$@#$@#$@# ? K-FR:K!!! ###AAx#=###BBBZknZ0UX#H#H#H#H`###Z? txx8dtEy#\\iooG###Oqx MZFQ3LSS#c=#To25Z#HW+FQXTt   fh+ /~{}E#MjRm#AUC@0(z|w#M/OGr8#07 q[T#fUebE# ## ## ##?#w5@r #z0 ##(#EZA#d?##bz.WT###EEE ###w  FJjB#_{UHK.T#Gp}+ {^Q :S8:c#`-$}bMO5RJ#K^#[AdZ.Q_WB'L# fpRI0|| '#>,F#*cJ#e?}ZT|&Eoc1## Sf_9*'#? W#'q)Rv/VA1zC[#"{#j#2Zip#Nb8Bv\\/3#c# =jo#Z #q(LI##8#j]h0LX#W| vB8X3x\\f,E#$@#$@##N`Pl#2wVppNL"1H%"#-J#T=# Ugyv~4JUKdH#JINJ##O ?-\\v#% *e #g+`#   ##$*#s#k#xg#vU~T#SkKM#1@\\+#| ^#=h ##WW'##x^~#x II [Fs o ### ## # h &B1=C+i? (#GQ#JvL,C"wa# k]#kT#9|#Ky@UKY&##\\ #o5sel,g\\6Y#+N#S#W0ab#`~ |vHGov3r H### ? #Uv#ST#uU#{###I'(q# = #M+7@##Xm#c o4U$OA3$, dqwO~##H#H#'`W#OO]lX)h#xBL4-!W#hA Gw,U\\ _!kx*#.|  # 5#v RRc#:)4LxH-#!#WxU##og18@) \\#Jr#$@#$@#c##f   ##,D ?#gV# #X PRUCIvmx y###?qi6oky##bbCCCSc#@bC3g~# 5k#,#\\Hd#qu K0p*Wt#X#H#H#H:#c#>o#KUM# ktO##x6V\\y|Ku/g#G ? #U\\Q##mkf/ (N#$@#$@#$@#%F' v[[Z xs@f:&&[#?##v7o#(?| #ZwL[1   o=B`##H#H#H####"wttu? o?#"#9i'{? fu+5B[7#_ ##jFZx*#/ # # # ## ####o#B##911#<_ fkg: kjj71c> # # # x# V(RtH##MMML]ZZ\\dIn1##\\y1##966655===9%#oPXP#ynHjp#6Q\\}} (  Bjc#9(#s68 #z|n]Z## ## ## ###h#W8yF66&62*sEEhw5V0`F[#,| ###(/F##kimmZ.w'?9G#B"!J[j"\\# .a[$@#$@#$@#$@#HK#HD>Lz=_#m#HE 1 #KX8l{ 9#(A#0..nVff#vX#{\\!O8q# .'=M#$@#$@#$@#$0: Zx#:B1 Y:Fd##u?yU>!{ .t#Oj>|'|####vJjJFFf0anrmb3e'Snq## # # # C#fuj##c ==.U#!#@##k(# %D9#Pr#Ms  # fi1#-i #71L#$@#$@#$@#cZ.!7\\|?wa#o|UU##0l(lD0@Ic3ov ? +X6bwC#-BaK(oAn1cb'I#H#H#H`#pUXKU ATyDb{@6Z # # m}22sBC_>#K^#}Y#H#H#H#'V###   X'# +:wob"t348#T-U}deB K#|#x v##{{{464@v!w[$48'Ojyo?'#e#e##N8###.?NO! y2#.LNMuD#n##V14@[DtD8.(l#H#H#H#H`#h1##Aujz ?#? vuuP##Z#x!gCm'M@{9LYg ##0##4#U##b{#]? U-#!+Y## # # # #=#^Xg#AZC`9#54T/,#X##CBCq#2bI#$@#$@#$@###+A### # # b#1#H#H#H#H#eD#I#H#H#H####@W%4_Fn0#n8(#zcH#$@#$@#$@##rPGD^!z \\SPG#{#^KV### ## ## #_# #[$ j:#\\WceSGD" bM

.N]$P###T\\X3 @#$@#$@#$@#&`z |#sS#6#Lal#H#H#H#H P#PX#8H#H#H#H#J8 # # # @##+q# # # # #_q# ## ## ## @! @a#(W ## ## ## ##+# kg$@#$@#$@#$@#B:P$A#$@#$@#$@#$W##~I#H#H#H###w^x/#mq# # # yQX#`@# ## ## ## cq)9 # ## ## ## QM#kW/#&F  `_c#} ? AJ#a[)##5u_S \\Z@#_qH#H#H#H##-B#$@#$@#$@#$@#>  ? ??# $@#$@#$@#$@#@''/k# # # # ###ZA#jr, $@#$@#$@#$@#~#@a7l#H#H#H#H #PX#XH#H#H#H#Fo0 # # # #"`##   ?(dWI#H#H#H#F#Z#CJqf#~hl#H#H#H#H`#0BX['9yw!## ## ## ## ##0# COObb ?>l}Yy-#H#H#H#H`##P##1Im2##l#UeC\\CV-,#%a IgVD6^# # # # # (IiU[+d#R^#o:$VuVUI? q#H#H#H#HN@Ikjv5@~Z#Va-XW#H#H#H#H@? #k##Y)Zz? 4_t##H#H#H#H@KkJZSVm4~jkUT#LW#H#H#H#H@# #ZZ1Xv? HZXkZG$@#$@#$@#$@###H]m_ao]Xk(C#$@#$@#$@#$0PX#$@#$@#$@#$@#$ xy9# ## ## ## ## ## PX#H#H#H#H#H`8##?H#H#H#H#H##(}#! H#H#H#H#H # # # # # #Z#T######IENDB`PK##########! ####P#######word/theme/theme1.xmlYOo6##w toc'v##uM#n#iP@I}##a#ma[#4:l#GRX^6>$### ##!)O^rC$y@#/yH*#) UDb`}"q J #X^)I`nE#p)## liV1MG# MGeD###3Vq %'#q##$8ZK##)fw#9:## x}r#x##w#r:\\TZaG*y8IjbRc|X#I u3#KGnD#1#N##IB#s RuK>V.E#L+M2#'fi ~V vl{#u8z#H *##:(#W#~#JTe\\O*tH#GHY#}KNP* ##T9/#A7qZ#$*c? ###qU#nw#N##%O#i4##=3# P #1Pm \\\\9###M2aD]Yt\\#[x##]}Wr|]g- eW)6-rC#S#jid DA#IqbJ#x?##6k#ASht(Q%#p %m&]caS##l=X#\\P1Mh#9#MVdDAaVB[fJP#|8# ###A#V^f##Hn-##"#d>zn  >b##vKy#D:,AGm\ zi####.uY##C#6OMf3or $5N#HT[XF64T##,M0E)`#5XY`1%#U#mR>QD #Dcp#U'#&LE/pm %]8firS4d#7y\\`Jn#I#R#3U~#7#+# ##m##qBiD##i#* L6#9mY#&'i#HE=(K&N!V.KeLD#{D# ##v#E# deNe(MN9 #R6#&3(a/DUz`9lKN*ED[+#P&7#(UjE O"xzE#eJ#Qr#G#L#ry###$##l_w#.PB\\#Qkdn##b5FYupF\\####N| ##j#e#qJjWM+@:#N##lOL#u "#],xGue7 h##3+p]A 26\\^`QJ,\\i0E.V##Q#.(t#1#u#q.V#}c4##GC X#}pL$}#K##=#}Sp##iB)#z 9#C#4i(##`#A3M\\##3R~R.qNzIve49fls6en#29nVv&igyf.N a#E_g#V#b(##ad#^y3##kj@.#a#j##Pf=#zaDqR#E#FzP "##LQIj%ljJP~B1#?QVD,#? y.o#'5v9&E#pGy7q=riEz\\xaVb6#L6` K#NX#c####8##"##G##U}~ * 3##?-#U#s#/82* */E 5'# 7^#7#GG#3##GX B}t5 *3 82~#+O#####PK##########!#J###########word/webSettings.xmlj0 {a#t_0JHR(/#\\Gi d$m5lz##_im>Q42mA {#GB2%9/o5 # | WEn/##M#+7'#o:u+U#e#}E*r[uM}x###Nr`#dQ]A^>#4#~y #gp#r/JF .In4#*RnO#* \\ g#mo}###aqD}}M##'Ii:,.]Pa7p#Q7X_ UsnwQm8J#{2vB})j#,Q-#p #CBaZ#Is^B#CW#$BYy 'JEtr#n##TV_fN@S[}##a*dy}+A}NE##rGhGFYc]| q##v7P?h##,m/#####PK##########! #bk###########word/fontTable.xmlN0 x*1&:iW###u#I8[qUTZvsuh-,Jsr# ]N,B#z#"g# ?F(^r1#P#*pj)KY{S.N9#VX#Y=$[k ? #TC>#Ri_]N4(E*hg 84|P ? t#?#)=e,2##X##s J#y#]Qmk##1(as3>Oo#,X RQaQ#|#>wIf,uO @E#{%!^#"##1@!F BS(##p$n## 2n@# ~9#Gp>#8c#dhA@pND70#_EZ##{+### D/#######PK##########!#&?m##########docProps/app.xml ##(########################################################################### ################################################################################ ################################################################################ #######################RMo0 Oz#&M#2A#ha#HtpR &Q###Jl##word/theme/theme1.xmlPK##-#########!##! +`M####################D##word/settings.xmlPK##-#########!#J #####################[H##word/webSettings.xmlPK##-#########! #HKzz####################HI##docProps/core.xmlPK##-#########! #KR#C###)################K##word/styles.xmlPK##-#########! #bk#####################R##word/fontTable.xmlPK##-#########!#&? m####################T##docProps/app.xmlPK###### # #####yW####

Step by Step Solution

There are 3 Steps involved in it

Step: 1

blur-text-image

Get Instant Access to Expert-Tailored Solutions

See step-by-step solutions with expert insights and AI powered tools for academic success

Step: 2

blur-text-image

Step: 3

blur-text-image

Ace Your Homework with AI

Get the answers you need in no time with our AI-driven, step-by-step assistance

Get Started

Recommended Textbook for

Management Research Methods

Authors: Phyllis Tharenou, Ross Donohue, Brian Cooper

1st Edition

0521694280, 9780521694285

More Books

Students also viewed these Accounting questions

Question

8. What are the costs of collecting the information?

Answered: 1 week ago

Question

1. Build trust and share information with others.

Answered: 1 week ago