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A;CG05, 5A;8 70:C?:0 >ACI5AB2;O5BAO 2 A>>B25BAB288 A> H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = E 9 C 7 0 9 0 B A 1 F 5 E 1 F 0 6 B 2 D B 0 D 4 4 6 0 2 5 9 1 5 4 8 3 7 C 6 D A 5 F 8 B 1 F A A 4 B E 0 8 1 D 0 8 E 4 0 7 C 2 A A 7 8 8 E C E C 8 D D F 7 A E D 1 4 e 6 G AB0BLO<8 2 8 8 H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = E 9 C 7 0 9 0 B A 1 F 5 E 1 F 0 6 B 2 D B 0 D 4 4 6 0 2 5 9 1 5 4 8 3 7 C 6 D A 5 F 8 B 1 F A A 4 B E 0 8 1 D 0 8 E 4 0 7 C 2 A A 7 8 8 E C E C 8 D D F 7 A E E 1 4 e D G 2 9 $- 4 4 , CG0AB=8:>< 70:C?:8 O2;O5BAO CG@5645=85 8;8 ?@54?@8OB85 C3>;>2=>- 8A?>;=8B5;L=>9 A8AB5<K ;81> >@30=870F8O 8=20;84>2 8 =0G0;L=0O ( <0:A8<0;L=0O) F5=0 :>=B@0:B0 A>AB02;O5B 1>;55 4204F0B8 <8;;8>=>2 @C1;59, @07<5@ >15A?5G5=8O 70O2:8 =5 <>65B ?@52KH0BL 420 ?@>F5=B0 =0G0;L=>9 ( <0:A8<0;L=>9) F5=K :>=B@0:B0. 1 3 07<5@ >15A?5G5=8O 8A?>;=5=8O :>=B@0:B0, ?>@O4>: ?@54>AB02;5=8O B0:>3> >15A?5G5=8O, B@51>20=8O : B0:><C >15A?5G5=8N, 0 B0:65 8=D>@<0F8O > 10=:>2A:>< A>?@>2>645=88 :>=B@0:B0 2 A>>B25BAB288 A> H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = D 5 1 7 9 2 2 2 0 F 4 7 8 8 6 B C D 6 7 9 0 C D A 1 C A E 9 7 C 8 B 2 8 D A 2 2 7 6 D 8 1 4 C C A A F C 6 D 6 E 9 C F A 7 5 9 4 8 A 7 F 2 3 D 5 B 7 E 7 C 2 C 0 G C x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A>>B25BAB288 A ?. 1 G. 8 AB. 9 6 $- 4 4 >1 >15A?5G5=88 8A?>;=5=8O :>=B@0:B0 =5 ?@8<5=ONBAO 2 A;CG05: 1 ) 70:;NG5=8O :>=B@0:B0 A CG0AB=8:>< 70:C?:8, :>B>@K9 O2;O5BAO :075==K< CG@5645=85<; 2 ) >ACI5AB2;5=8O 70:C?:8 CA;C38 ?> ?@54>AB02;5=8N :@548B0; 3 ) 70:;NG5=8O 1N465B=K< CG@5645=85<, 3>AC40@AB25==K<, <C=8F8?0;L=K< C=8B0@=K<8 ?@54?@8OB8O<8 :>=B@0:B0, ?@54<5B>< :>B>@>3> O2;O5BAO 2K40G0 10=:>2A:>9 30@0=B88. . =D>@<0F8O > 10=:>2A:>< A>?@>2>645=88 :>=B@0:B0: H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = E 0 B 3 B 4 E F 9 2 6 5 9 7 5 3 C E A 4 4 B 6 3 4 5 5 B E 4 B 4 D F C D 2 5 F D 3 1 D 9 A 6 3 4 F 8 5 6 E 5 C 9 4 C 9 5 5 8 9 5 D 4 1 F 0 2 C 9 0 7 7 D 0 D E 8 r D F 9 L " _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ( C:070BL) @54CA<>B@5=> / =5 ?@54CA<>B@5=> 1 4 =D>@<0F8O, ?@54AB02;O5<0O CG0AB=8:0<8 70:C?:8 2 ?5@2KE G0ABOE 70O2>: =0 CG0AB85 2 M;5:B@>==>< 0C:F8>=5 5@20O G0ABL 70O2:8 =0 CG0AB85 2 M;5:B@>==>< 0C:F8>=5 4>;6=0 A>45@60BL: 1 ) A>3;0A85 CG0AB=8:0 M;5:B@>==>3> 0C:F8>=0 =0 ?>AB02:C B>20@0, 2K?>;=5=85 @01>BK 8;8 >:070=85 CA;C38 =0 CA;>28OE, ?@54CA<>B@5==KE 4>:C<5=B0F859 >1 M;5:B@>==>< 0C:F8>=5 8 =5 ?>4;560I8E 87<5=5=8N ?> @57C;LB0B0< ?@>2545=8O M;5:B@>==>3> 0C:F8>=0 ( B0:>5 A>3;0A85 405BAO A ?@8<5=5=85< ?@>3@0<<=>- 0??0@0B=KE A@54AB2 M;5:B@>==>9 ?;>I04:8) ; 2 ) ?@8 >ACI5AB2;5=88 70:C?:8 B>20@0 8;8 70:C?:8 @01>BK, CA;C38, 4;O 2K?>;=5=8O, >:070=8O :>B>@KE 8A?>;L7C5BAO B>20@: 0) =08<5=>20=85 AB@0=K ?@>8AE>645=8O B>20@0 ( 2 A;CG05 CAB0=>2;5=8O 70:07G8:>< 2 8725I5=88 > ?@>2545=88 M;5:B@>==>3> 0C:F8>=0, 4>:C<5=B0F88 >1 M;5:B@>==>< 0C:F8>=5 CA;>289, 70?@5B>2, >3@0=8G5=89 4>?CA:0 B>20@>2, ?@>8AE>4OI8E 87 8=>AB@0==>3> 3>AC40@AB20 8;8 3@C??K 8=>AB@0==KE 3>AC40@AB2, 2 A>>B25BAB288 A> H Y P E R L I N K c o n s u l t a n t p l u s : / / o f f l i n e / r e f = B 8 7 8 5 7 B 5 1 6 8 4 3 B 5 1 9 6 7 1 6 C 7 7 7 A 9 9 E 8 3 A A F B 3 0 3 1 2 B 5 9 8 9 5 C 2 B 3 D 5 D 9 5 D 7 D 6 A 6 8 D A 2 D F 2 8 7 A C 7 0 0 E 9 1 8 9 w 0 3 2 G AB0BL59 1 4 =0AB>OI53> $545@0;L=>3> 70:>=0) ; 1) :>=:@5B=K5 ?>:070B5;8 B>20@0, A>>B25BAB2CNI85 7=0G5=8O<, CAB0=>2;5==K< 2 4>:C<5=B0F88 >1 M;5:B@>==>< 0C:F8>=5, 8 C:070=85 =0 B>20@=K9 7=0: ( ?@8 =0;8G88) . =D>@<0F8O, ?@54CA<>B@5==0O =0AB>OI8< ?>4?C=:B><, 2:;NG05BAO 2 70O2:C =0 CG0AB85 2 M;5:B@>==>< 0C:F8>=5 2 A;CG05 >BACBAB28O 2 4>:C<5=B0F88 >1 M;5:B@>==>< 0C:F8>=5 C:070=8O =0 B>20@=K9 7=0: 8;8 2 A;CG05, 5A;8 CG0AB=8: 70:C?:8 ?@54;0305B B>20@, :>B>@K9 >1>7=0G5= B>20@=K< 7=0:><, >B;8G=K< >B B>20@=>3> 7=0:0, C:070==>3> 2 4>:C<5=B0F88 >1 M;5:B@>==>< 0C:F8>=5. 1 5 "@51>20=8O, ?@54JO2;O5<K5 : CG0AB=8:0< 0C:F8>=0, 8 8AG5@?K20NI89 ?5@5G5=L 4>:C<5=B>2, :>B>@K5 4>;6=K 1KBL ?@54AB02;5=K CG0AB=8:0<8 0C:F8>=0 2 A>>B25BAB288 A H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = B F B E C 9 7 F 5 5 6 6 C F D F 0 C B C A E 5 9 5 7 3 A C A D 7 C B 1 A 7 E 3 D 2 2 D B 5 C 0 C 1 4 7 6 F D 3 F 6 6 0 D E B E C 6 4 D 6 C 4 2 1 4 5 5 3 0 4 C C U 3 F 7 G " ?C=:B>< 1 G0AB8 1 , H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = B F B E C 9 7 F 5 5 6 6 C F D F 0 C B C A E 5 9 5 7 3 A C A D 7 C B 1 A 7 E 3 D 2 2 D B 5 C 0 C 1 4 7 6 F D 3 F 6 6 0 D E B E C 6 4 D 6 C 4 2 1 4 5 5 3 0 4 C B U 3 F 5 G " G0ABO<8 2 , 2 . 1 ( ?@8 =0;8G88 B0:8E B@51>20=89) AB0BL8 3 1 , 0 B0:65 B@51>20=85, ?@54JO2;O5<>5 : CG0AB=8:0< 0C:F8>=0 2 A>>B25BAB288 A H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = B F B E C 9 7 F 5 5 6 6 C F D F 0 C B C A E 5 9 5 7 3 A C A D 7 C B 1 A 7 E 3 D 2 2 D B 5 C 0 C 1 4 7 6 F D 3 F 6 6 0 D E B E C 6 4 D 6 C 4 2 1 4 5 5 2 0 0 C E U 3 F 1 G " G0ABLN 1 . 1 ( ?@8 =0;8G88 B0:>3> B@51>20=8O) AB0BL8 3 1 $- 4 4 48=K5 B@51>20=8O : CG0AB=8:0< 70:C?:8 CAB0=>2;5=K: 1 . A>>B25BAB285 B@51>20=8O<, CAB0=>2;5==K< 2 A>>B25BAB288 A 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 : ;8F0<, >ACI5AB2;ONI8< ?>AB02:C B>20@0, 2K?>;=5=85 @01>BK, >:070=85 CA;C38, O2;ONI8EAO >1J5:B>< 70:C?:8; 2 . =5?@>2545=85 ;8:2840F88 CG0AB=8:0 70:C?:8 - N@848G5A:>3> ;8F0 8 >BACBAB285 @5H5=8O 0@18B@06=>3> AC40 > ?@87=0=88 CG0AB=8:0 70:C?:8 - N@848G5A:>3> ;8F0 8;8 8=48284C0;L=>3> ?@54?@8=8<0B5;O =5A>AB>OB5;L=K< ( 10=:@>B><) 8 >1 >B:@KB88 :>=:C@A=>3> ?@>872>4AB20; 3 . =5?@8>AB0=>2;5=85 45OB5;L=>AB8 CG0AB=8:0 70:C?:8 2 ?>@O4:5, CAB0=>2;5==>< H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 9 6 E A 8 8 E 3 9 F C 9 9 1 3 D A C 0 0 1 D 6 F 1 4 7 C 0 6 A 1 1 3 9 C 1 A 8 4 2 5 6 C 3 D 1 0 1 7 1 7 C 0 4 7 6 3 4 8 9 A 9 2 9 2 5 1 C 3 8 F 2 A E 6 K A I " >45:A>< >AA89A:>9 $545@0F88 >1 04<8=8AB@0B82=KE ?@02>=0@CH5=8OE, =0 40BC ?>40G8 70O2:8 =0 CG0AB85 2 70:C?:5; 4 . >BACBAB285 C CG0AB=8:0 70:C?:8 =54>8<:8 ?> =0;>30<, A1>@0<, 704>;65==>AB8 ?> 8=K< >1O70B5;L=K< ?;0B560< 2 1N465BK 1N465B=>9 A8AB5<K >AA89A:>9 $545@0F88 ( 70 8A:;NG5=85< AC<<, =0 :>B>@K5 ?@54>AB02;5=K >BA@>G:0, @0AA@>G:0, 8=25AB8F8>==K9 =0;>3>2K9 :@548B 2 A>>B25BAB288 A H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 9 6 E A 8 8 E 3 9 F C 9 9 1 3 D A C 0 0 1 D 6 F 1 4 7 C 0 6 A 1 1 3 9 C 1 B 8 A 2 E 6 1 3 D 1 0 1 7 1 7 C 0 4 7 6 3 4 8 9 A 9 2 9 2 5 1 C 3 8 B 2 A 6 A E A K B I " 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 > =0;>30E 8 A1>@0E, :>B>@K5 @5AB@C:BC@8@>20=K 2 A>>B25BAB288 A 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88, ?> :>B>@K< 8<55BAO 2ABC?82H55 2 70:>==CN A8;C @5H5=85 AC40 > ?@87=0=88 >1O70==>AB8 70O28B5;O ?> C?;0B5 MB8E AC<< 8A?>;=5==>9 8;8 :>B>@K5 ?@87=0=K 157=0456=K<8 : 27KA:0=8N 2 A>>B25BAB288 A H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 9 6 E A 8 8 E 3 9 F C 9 9 1 3 D A C 0 0 1 D 6 F 1 4 7 C 0 6 A 1 1 3 9 C 1 B 8 A 2 E 6 1 3 D 1 0 1 7 1 7 C 0 4 7 6 3 4 8 9 A 9 2 9 2 5 1 C 3 8 B 2 A 6 8 E A K C I " 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 > =0;>30E 8 A1>@0E) 70 ?@>H54H89 :0;5=40@=K9 3>4, @07<5@ :>B>@KE ?@52KH05B 4204F0BL ?OBL ?@>F5=B>2 10;0=A>2>9 AB>8<>AB8 0:B82>2 CG0AB=8:0 70:C?:8, ?> 40==K< 1CE30;B5@A:>9 >BG5B=>AB8 70 ?>A;54=89 >BG5B=K9 ?5@8>4. #G0AB=8: 70:C?:8 AG8B05BAO A>>B25BAB2CNI8< CAB0=>2;5==><C B@51>20=8N 2 A;CG05, 5A;8 8< 2 CAB0=>2;5==>< ?>@O4:5 ?>40=> 70O2;5=85 >1 >160;>20=88 C:070==KE =54>8<:8, 704>;65==>AB8 8 @5H5=85 ?> B0:><C 70O2;5=8N =0 40BC @0AA<>B@5=8O 70O2:8 =0 CG0AB85 2 >?@545;5=88 ?>AB02I8:0 ( ?>4@O4G8:0, 8A?>;=8B5;O) =5 ?@8=OB>; 5 . >1;040=85 CG0AB=8:>< 70:C?:8 8A:;NG8B5;L=K<8 ?@020<8 =0 @57C;LB0BK 8=B5;;5:BC0;L=>9 45OB5;L=>AB8, 5A;8 2 A2O78 A 8A?>;=5=85< :>=B@0:B n p " $ ( R 殘q]L8 'hk hb? 5CJ OJ QJ aJ nHtH!hb? 5CJ OJ QJ aJ nHtH'hk hb? 5CJ OJ QJ aJ nHtH$hk hb? CJ OJ QJ aJ nHtH 'hk hb? 5CJ OJ QJ aJ nHtH*hX 5B*CJ OJ QJ aJ nHph tH 0hk hb? 5B*CJ OJ QJ aJ nHph tH h4 5B*CJ aJ ph h4 hi n 5B*CJ aJ ph h4 hb? 5B*CJ aJ ph hT, hb? 5 $ ( $d $If a$gd\ $$ d $@&If a$gd\ $d a$gd\ dd 7$ 8$ H$ ^dgd\ $$d a$gd\ r t x T V p r t ( ƿtaP