ࡱ> z}y YbjbjVV 4<<6M "3338k<3g)KKKKK:P \((((((($I+-D )d::dd )KK!)dLKK(d(j&(Ka=3@&(7)0g)'/./.((/.(ddddddd ) )dddg)dddd/.ddddddddd :  School of Accounting Upper Division Honors Program Proposal The mission of the Accounting Honors Program is to provide an enriched learning experience for high-performing students. The program emphases the enhancement of skills and values required for graduate education and a variety of accounting careers. Specifically, the program provides opportunities for students to achieve a high-level of proficiency in research, communication, critical thinking, analytical, technological, leadership, teamwork, and interpersonal skills. Entry requirements Students enter the Accounting Honors Program in one of two ways Students who have not completed any upper-level accounting courses are eligible to enter the Accounting Honors Program if they meet the following criteria: Overall GPA => 3.3 Competency Exam Score => 80 Students who have completed no more than two upper-level accounting courses are eligible to enter the Accounting Honors Program if they meet the following criteria: Overall GPA => 3.3 A minimum grade of B+ in all completed upper level ACG and TAX courses At no time will the Accounting Honors Program exceed 20% of total undergraduate accounting enrollment (measured in headcount) Program standards Students admitted to the Accounting Honors Program must maintain high academic and ethical standards Students may be dismissed from the program for any of the following: Two grades less than B in accounting or tax courses Any grade less than C Violation of the Code of Academic Integrity Honors-level enrichment through curricular activities Honors compacts will be available for a total of eight (8) upper-level accounting and tax courses As a measure of quality control, all honors compacts will be signed by the student and the professor teaching the restricted section of the course A restricted section of each of the courses with honors compacts will be offered (see Appendix A for schedule) during the fall and spring semesters Only students in the Accounting Honors Program (see entry requirements and program standards above) who submit a signed honors compact may register for restricted sections Restricted sections will be taught by terminally qualified tenured or tenure track faculty To provide flexibility, students may take either the restricted section of the course and complete the established honors compact or take a non-restricted section of the course and complete the established honors compact (see Appendix B for more detailed information on the structure of the restricted section and compacts) The professor teaching the restricted section of the course will supervise all honors compacts and determine if the student meets the requirements of the honors compact Blackboard sites for all students with honors compacts will be maintained Each course will have a unique site The Blackboard site will provide a connection for all students with honors compacts in each course regardless of the course section Honors compacts will be managed through the Blackboard site Each of the honors compacts will have established criteria (see Appendix C for examples) Honors compact requirements during the first semester will be directed toward professional development and awareness Honors compact requirements beyond the first semester will require synthesis, analysis, and application of relevant literature/standards Honors compact requirements will include written memos, summaries and/or reports (See Appendix D for more details) Honors compact requirements may include individual and/or group assignments Honors-level enrichment through co-curricular activities Students must attend professional and/or student honors association meetings as prescribed in the honors compacts Students are encouraged to become members and officers of student organizations Students must participate in a peer mentoring program as prescribed by the honors compacts In the first year of implementation, students from the Accounting Scholars Program will mentor juniors in the Accounting Honors Program (see Appendix E for a discussion of the Accounting Scholars Program) After the first year, seniors in the Accounting Honors Program will mentor juniors in the Accounting Honors Program The peer mentoring program will include hosting informational and networking events for lower-division honors students and other prospective Accounting Honors Program students The peer mentoring program may also include peer mentoring for accounting students who are not in the Accounting Honors Program Capstone experience Students will complete the capstone experience no more than twelve (12) months before completion of degree requirements (see Appendix F for details) The capstone experience will consist of a case analysis and presentation (see Appendix F for details) The capstone experience will be overseen by two terminally qualified tenured or tenure earning accounting faculty members Accounting professionals will be invited to judge the case competition To be eligible for Accounting Honors at graduation, students must achieve the following Overall GPA => 3.0 Accounting GPA (upper level ACG and TAX) => 3.0 Complete a minimum of five (5) upper-level accounting honors compacts Complete the capstone experience Complete all Accounting Honors Program requirements within four years after beginning the Accounting Honors Program Benefits to students include Smaller class sizes taught by award-winning professors Increased opportunities to develop a high-level of proficiency in skills required for graduate school and many accounting careers Participation in a peer mentor program Increased interaction with other high achieving students Ability to complete a graduate accounting internship class during the senior year (restricted to students with an approved internship and an overall GPA => 3.3 and an accounting GPA (upper level ACG and TAX) => 3.3) Ability to complete a restricted section of a graduate business communication class during the senior year (restricted to students with an overall GPA => 3.3 and an accounting GPA (upper level ACG and TAX) => 3.3) Expedited admission to graduate school with GMAT waiver (restricted to students with an overall GPA => 3.3 and an accounting GPA (upper level ACG and TAX) => 3.3) Priority for graduate assistantships that include compensation and tuition waiver Participation in the School of Accounting Medallion Ceremony Completion of the undergraduate degree with upper-division honors distinction Appendix A Tentative Schedule of Restricted Sections Fall 2012 ACG3131 ACG3341 Spring 2013 ACG3131 ACG3341 ACG3141 ACG4401 Fall 2013 ACG3131 ACG3341 ACG3141 ACG4401 TAX4001 ACG4651 Spring 2014 and onward ACG3131 ACG3341 ACG3141 ACG4401 TAX4001 ACG4651 ACG3151 TAX4011 Appendix B Explanation for Honors Compacts The School of Accounting is proposing a novel approach for its upper-division honors program. While other honors programs typically utilize honors courses or honors compacts, we are proposing a slightly different approach as further explained below. We believe that it is important that all students desiring to participate in our honors program be evaluated similarly. In addition, our past experience suggests that restricting students to a single-honors section precludes many talented and qualified students from participating. However, we feel that there is value in providing cohort-type experiences whenever possible. To address these somewhat conflicting forces, we are proposing to offer a restricted section of each course that has an honors compact option. Only students that are eligible to participate in the Accounting Honors Program will be given permission to register for the restricted section. This creates a cohort-type experience for a subset of students participating in the Accounting Honors Program while not excluding students that are not able to meet the full-time day commitment. The content of the restricted section will not be significantly different than material covered in non-restricted sections. The grade for the course will not include the requirements of the honors compact. We will not offer any honors courses/sections and all participating students will complete an identical honors compact. All honors compact work will be evaluated by the professor teaching the restricted section. After the professor determines that a student has satisfactorily completed the honors compact, the student will be awarded honors credit for the course. This approach allows for consistency and maximum participation among our qualified students. We are especially pleased to be able to include Davie students in our upper-division honors program. Appendix C Sample Requirements for Honors Compact ACG3131 Honors Compact In addition to existing course requirements, students completing an honors compact for ACG3131 (generally the first upper-division accounting course taken) are required to satisfactorily complete the following: Attend a minimum of three (3) Beta Alpha Psi and/or Florida Institute of Certified Public Accountants meetings and write an executive summary for each of the meetings attended. Submit a journal summarizing your mentoring activities for the semester. Each entry should include topics discussed and outcomes of the discussions. A minimum of three entries is required. Complete a minimum of three (3) of the following five (5) options: Write a report on financial accounting careers. Assume that you are preparing the report for prospective accounting students. Write a report on the process and requirements for becoming a CPA in Florida. Include advantages of being a licensed CPA in your report. Assume that you are preparing the report for prospective accounting students. Write a report on on-campus recruiting resources. Assume that you are preparing the report for prospective accounting students. Prepare a resume in good form. Write a report of the discussions occurring during a meeting with professor or faculty advisor. Honors Compact ACG 3341 In addition to existing course requirements, students completing an honors compact for ACG 3341 (Managerial Accounting) must satisfactorily complete the following: Attend a minimum of three (3) Accounting Student Association or Institute of Internal Auditors meetings and write an executive summary for each of the meetings attended. Prepare a brief paper (about 3 pages) comparing decision making based on three alternative accounting methods: Full Absorption, Variable, and Through-put. The student will read the novel The Goal to fully understand this assignment. Complete a minimum of three (3) of the following five (5) options: Write a report on managerial accounting careers. Assume that you are preparing the report for prospective accounting students. Write a report on the process and requirements for becoming a Certified Management Accountant or a Certified Internal Auditor . Write a report on on-campus recruiting resources. Assume that you are preparing the report for prospective accounting students. Write a report on business and business casual attire. Assume that you are preparing the report for prospective accounting students. Write a report of discussion between you and a professor or faculty advisor involving your professional development or career. ACG3141 Honors Compact In addition to existing course requirements, students completing an honors compact for ACG3141 (Intermediate Accounting Theory II) are required to satisfactorily complete the following: Attend a minimum of three (3) Beta Alpha Psi and/or Florida Institute of Certified Public Accountants meetings and write an executive summary for each of the meetings attended. Submit a journal summarizing your mentoring activities for the semester. Each entry should include topics discussed and outcomes of the discussions. A minimum of three entries is required. The entries can include your role as a mentor or a mentee. Prepare a memo to the client for two of the following three topics: Lease accounting: the prospective client will be trying to determine whether to structure a lease as a capital lease or an operating lease, and the memo will be designed to inform the client of the balance sheet, income statement, and cash flow statement effects of capital vs. operating leases. Bonds: the prospective client will be trying to determine whether to retire a current bond by issuing a new bond, and the memo will be designed to inform the client of how their decision will affect current and future balance sheets, income statements, and cash flow statements. Depreciable assets: the prospective client will be trying to determine whether to use straight line, double declining balance, or sum-of-the-years digits to depreciate a newly acquired asset. The memo should inform the client as to how the decision will affect the balance sheets, income statements, and cash flow statements over the life of the asset. Appendix D Justification for Writing Assignments Accounting is often a misunderstood profession. It is not uncommon for people outside of accounting to view accountants as bookkeepers or tax preparers that follow established rules. In reality, accounting is a complex profession that requires tremendous analytical, critical thinking and communication skills. Mastering a wealth of technical information (i.e. passing the CPA exam) is only the beginning. Accountants regularly complete original research as many business problems faced by accountants are unique and do not fit in a simple framework. Writing a two-page memo, letter or report may sound simple and elementary; but significant research is required to support the content of a these very short documents. Business professionals require information be communicated in a clear and concise way. Preparing our students to compete in accounting requires us to challenge them to research the relevant literature or standards and write to their target audience. The table below illustrates the types of writing that will be required of our successful graduates. The requirements included in our proposal are designed to prepare our students for these expectations. What do Accountants Write? FormatTopicAudienceMemoResults of researchOther members of firmLetterAppropriate tax treatmentClientLetterTax issuesInternal Revenue ServiceMemoAudit work performedOther members of firm/Client FileLetterAdvisory letter based on evaluation of accounting systems and controlsClientTechnical ReportEvaluation of accounting treatment for a business transactionManagement Appendix E Accounting Scholars Program & Demand for Accounting Honors Program The School of Accounting launched the Accounting Scholars Program in 2007. It is a two-year program that begins in the senior year. Students are required to complete a rigorous program of study and participate in numerous professional development activities. Students that successfully complete the program earn a Bachelor and Master of Accounting. The inaugural class graduated in 2009 and approximately sixty students have successfully completed the program in its short history. The program has no formal recognition by the University. However, it has developed a strong reputation in the professional community. Accounting firms actively recruit students in the program. Students from the program have been placed in all of the Big Four public accounting firms as well as national, regional and local public accounting firms, government and industry. Graduates of the program have achieved 100% job placement in accounting. The Accounting Scholars Program has enjoyed much success and recognition. The proposal for the Accounting Honors Program builds on the traditions and successes of the Accounting Scholars Program. We have retained some of the key elements of our existing program, but have made modifications to allow more inclusivity and flexibility. The School of Accounting Advisory Council (consisting of accounting professionals) has reviewed the Accounting Honors Program Proposal and strongly supports the initiative. Appendix F School of Accounting Դɼ Honors Program Capstone Experience Objective: Provide upper-division accounting students an opportunity to apply knowledge obtained across prior accounting courses and engage in accounting-based research to solve contemporary accounting problems. Honors program integration: The capstone experience will be implemented as a case/research competition. The capstone experience will be completed by students in their senior year and will be completed solely outside of class. Case/Research: Faculty advisors will select a number of accounting cases and/or research topics for each competition that focus on contemporary accounting issues. Accounting education journals and Big4 accounting firm resources (e.g., Trueblood cases from Deloitte) will be used as a source for cases. Cases are typically based on real world problems faced by accountants and auditors that do not have an obvious answer (or have multiple answers and interpretations). Many times, the information provided in these cases is incomplete requiring extensive research and critical thinking. Current deliberations at the FASB and IASB (and related exposure drafts) will be used to identify controversial accounting issues under debate. By their nature, these issues represent questions about how to account for items that have not yet been answered. As such, the student must be able to develop a thorough understanding and critically analyze both sides of the issue. In both situations, the student is required to identify the options, research the issues, evaluate the options, decide on the appropriate course of action, and persuade the audience. Competition description: Students will work in groups of five (maximum groups per semester will be ten). The case competition will occur over a week-long period late in the semester. On Thursday evening, all group members will attend an orientation meeting where the competition rules and timing will be discussed. Each group will also be provided a case/topic on which to work over the weekend. Each group must submit one write-up to the faculty advisors by 8:00 am on Monday. The write-up should be in the form of a research paper. On Friday afternoon, the student groups will present their findings to one of two evaluation committees in a fifteen-minute competition. The evaluators will then have fifteen minutes to ask questions. The presentations will be videotaped for later review. Each evaluation committee will consist of one of the two faculty advisors, two other accounting faculty members, and two accounting professionals from local accounting firms and business. After completion of the presentations, the two evaluation committees will meet, review videos as necessary, and select a winner. The winner will then be announced at a reception that evening. Student evaluation: The evaluation will include a team and individual aspect. Each student will be expected to participate and answer questions in the group presentation. Each student will be required to submit self and peer evaluations of performance. Awards: Each member of the winning team will receive a commemorative award/plaque and a $500 scholarship for further education at FAU. In addition, the winning team will be entered in a regional case competition where their travel costs will be reimbursed. Faculty advisors: The capstone experience will be supervised by professors with extensive experience with cases and similar material.  Informational and networking events are organized and hosted by students and attended by accounting professionals. Accounting professionals typically provide a professional development workshop for our students. The workshop is followed by less formal interaction and networking between the accounting professionals and students. These workshops and networking events are designed to help our students develop greater professional awareness and stronger communication skills.  Consistent with most business communication, reports will typically be between one and three pages.  Campus recruiting resources include the Career Development Center, the College of Business Career Resource Center, Job Fair, Accounting Speed Networking, and Beta Alpha Psi and Accounting Student Association events.  Taken from Effective Writing: A Handbook for Accountants, 8th edition, by Claire B. May and Gordon S. May, published by Pearson Prentice Hall.  The Big Four public accounting firms include Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers. These firms occupy the top four spots in Best Places to Launch your Career in Business Week.     =@A}; G    /    : (оvgg[gvvLh3hwCJOJQJaJhNeCJOJQJaJh3hACJOJQJaJh3h@UCJOJQJ\aJh3h@UB*OJQJph%h-B*CJOJQJ\]aJph+h3h@UB*CJOJQJ\]aJph"h3h@U5CJOJQJ\aJh3h@UCJOJQJaJh3h@U5CJOJQJaJh3h_o5CJOJQJaJ=@A  0 p  ; ;  & Fdgd@U  & Fdgd@U  & Fdgd@U  & Fdgd@U dgd@Ud\$gd@U dgd@Ud7$8$H$gd@U$d7$8$H$a$gd@U 2 w )  & Fdgd@U dgd@Ugd@U pd^pgd@U  & Fdgd@U & Fd7$8$H$gd@U & Fd7$8$H$gd@U & Fd7$8$H$gd@U d^gd@U )^0.)  & Fdgd@Ugd@U pd^pgd@U  & Fdgd@U  & Fdgdw  & Fdgd@U!89GVW**+Gopʾʾ{{{k{{h3hnfCJOJQJ\aJh3h@UCJOJQJ\aJh3h3CJOJQJaJh3hnfCJOJQJaJ)jh3hw0JCJOJQJUaJhNeCJOJQJaJh zCJOJQJaJh3hwCJOJQJaJhwCJOJQJaJh3h@UCJOJQJaJ$H:eE*p &gd@U d^gd@U  & Fdgd@U pd^pgd@U  & Fdgd@U  & Fdgd@UN!\!s!~!!!!""""""6#8#N#O#''((d((((óÞÑrfrfrfrfrZKh3hk" CJOJQJaJhk" CJOJQJaJhNeCJOJQJaJh3h zCJOJQJaJh zh z5CJOJQJaJh z5CJOJQJaJ(h3h@U5B*CJOJQJaJphh3h35CJOJQJaJh3h@U5CJOJQJaJh3hnfCJOJQJaJh3h@UCJOJQJaJh3hOCJOJQJaJ&]? "!q!r!~!!!!!!!!! dgd@U  & Fdgd@U  & Fdgd@U $da$gd@U d^gd@U  & Fdgd@U!!!!!!!" """%"-"."E"M"U"]"e"m"u"}"""" dgd@U  & Fdgd@U dgd@U  & Fdgd@U""""#)%'P)* *G*H*P*_*`*4+5+++,,gd@U dgd@U  & Fdgd@U $da$gd f dgd@U $da$gd@Ugd z $a$gd z(***G*H*_*`*2+3+{.|...O/Q/j/y114 4z4{44:::!;";#;?Ǹ{k{[[h zh z5CJOJQJaJh3h f6CJOJQJaJh3CJOJQJaJ#jh30JCJOJQJUaJh3h fCJOJQJaJh3h f5CJOJQJaJh3h@UCJOJQJaJh3h@U5CJOJQJaJhNe5CJOJQJaJh z5CJOJQJaJh3h zCJOJQJaJ,,,n-o-I.J.....O/Q/a/j/k/000  & Fdgd f dgd f $da$gd f d^gd@U  & Fdgd@U dgd@U  & Fdgd@U001111n2o222r3s333z4{4}444 $da$gd f d^gd@U d^gd f  & Fdgd fgd f  & Fdgd f dgd f44O5P56667F7G7o8p899:::::"; $a$gd z  dgd z dgd@U  & Fdgd fgd f dgd f  & Fdgd f dgd f";#;T=>?????d$Ifgdz9l gd z $a$gd z??????*@+@S@T@@@@@AAKAMAmAnAqA|AAAADDjGlGuGwwbRh3hNe5CJOJQJaJ)jh3h z0JCJOJQJUaJh zh z5CJOJQJaJh z5CJOJQJaJh3h zCJOJQJaJhz9hNeCJOJQJaJhz9h zCJOJQJaJ hz9h zhz9h z5CJOJQJaJ,jh3h z0J5CJOJQJUaJh3h z5CJOJQJaJ??@@*@qYYYd$Ifgdz9l kd$$IflF$ t06    44 laytz9*@+@2@L@S@qYYYd$Ifgdz9l kd$$IflF$ t06    44 laytz9S@T@[@f@@qYYYd$Ifgdz9l kd2$$IflF$ t06    44 laytz9@@@@@qYYYd$Ifgdz9l kd$$IflF$ t06    44 laytz9@@@ AAqYYYd$Ifgdz9l kdd$$IflF$ t06    44 laytz9AA$AbAmAqYYYd$Ifgdz9l kd$$IflF$ t06    44 laytz9mAnAoAqA|AAA CjEjGlGqllbbZllll$a$gd z $a$gd zgd zkd$$IflF$ t06    44 laytz9 uGvGGGGHHIIJKeLfL N!NRRRSSSTT4U5U6U7UbUUzVWWWWӸǩ➍zzi^h3h3OJQJ!jh3h30JOJQJUh3OJQJh3hwOJQJ!jh3hw0JOJQJUh3hAmOJQJhUhNeCJOJQJaJhiuhNeCJOJQJaJhNeCJOJQJaJh3hNeCJOJQJaJh3hNe5CJOJQJaJhNe5CJOJQJaJ!lGwGGGGGHHII N NRRSTT4U5U6UWWZXXYYgd zgdNe dgdNe $da$gdNeWHWiW~WWWWYXZX[XgXXXXtYzY{YYYYYYYYYYYYYYYYYøøh3hAmOJQJjhAmUhAmhNeh z6OJQJhNeOJQJh3h z>*OJQJh3h zOJQJ!jh3h z0JOJQJU!jh3h30JOJQJUh3h3OJQJh3OJQJhUOJQJ YYYYYYYYYYY dgd1 21h:pW/ =!"#$% $$If!vh5a55 #va#v#v :V l t065ytz9$$If!vh5a55 #va#v#v :V l t065ytz9$$If!vh5a55 #va#v#v :V l t065ytz9$$If!vh5a55 #va#v#v :V l t065ytz9$$If!vh5a55 #va#v#v :V l t065ytz9$$If!vh5a55 #va#v#v :V l t065ytz9$$If!vh5a55 #va#v#v :V l t065ytz9j 666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ OJPJQJ_HmH nH sH tH J`J @UNormal dCJ_HaJmH sH tH DA`D Default Paragraph FontRi@R 0 Table Normal4 l4a (k ( 0No List @@@ @U List Paragraph ^m$RR 1 0 Balloon Text dCJOJQJ^JaJNN 1 0Balloon Text CharCJOJQJ^JaJF+"F 1 0 Endnote Text dCJaJB1B 1 0Endnote Text CharCJaJ>*A> 1 0Endnote ReferenceH*H@RH 1 0 Footnote Text dCJaJDaD 1 0Footnote Text CharCJaJ@&@q@ 1 0Footnote ReferenceH*t`t 1  Table Grid7:V0 dPK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!0C)theme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] 82#&7<QI$Q  (?uGWY-137<DF )&!",04";?*@S@@@AmAlGYY./0245689:;=>?@ABCEGL# AA@0(  B S  ?_GoBackQQtB}B6MQQQQQQQQQ6MQQQQQQQQQh{6;_|~@U5fH*r)R~@'\Va~@6h?pVV ^`OJQJo(^`OJQJ^Jo(o p^p`OJQJo( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJQJo( ^`OJQJo(^`OJQJ^Jo(o P^P`OJQJo(^`.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.^`.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.^`o(.^`.pL^p`L. 0^ `0o(.^`.L^`L.^`.^`.PL^P`L.^`.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.^`.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.^`o(.^`.L^`L.p^p`.@ ^@ `.L^`L.^`.^`.L^`L.6h?pU5H'\Vah{)R_|                              qK                                't1 -Ww-Nek" /+z9 LB LP` Q@Uhb7jAmxo_oo!qiu zU_wA fnfgmkW~yYrO30#GgT6M8M@Q`@UnknownG*Ax Times New Roman5Symbol3. *Cx Arial7.@ Calibri5" Tahoma?= *Cx Courier New;WingdingsACambria Math"1h҃҃eg A '1 E )0MQ:HX  $P@U2!xxkdunnmjenning(       Oh+'00x   (kdunnNormal mjenning2Microsoft Office Word@@&@dE@dE  A՜.+,0 hp  Դɼ'M  Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHJKLMNOPRSTUVWXYZ[\]^_`abcdefghjklmnoprstuvwx{|Root Entry F>~Data I1TableQW.WordDocument 4SummaryInformation(iDocumentSummaryInformation8qMsoDataStored)a=SZ1VJLCCEOPRTGW==2d)a=Item  PropertiesUCompObj y   F'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.89q