FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA

Download (feedback) dari manajemen dan akuntan terhadap income yang dilaporkan. Konsep ... faktor yang mempengaruhi dan tidak mempengaruhi perataan ...

0 downloads 459 Views 251KB Size
!" $

% # &

#

'

!

#

'

( ) *

# +

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

'

2 ! " 3! "' 2 ! " 3! "'

44 .

5

"

"( 6

"'" "'"

8

, 7 4 !"&" ,

!" "" #"$" ( !" "" #"$" (

#

"

"! "!

#

-

# 2 !" # "

-

.

/

!"

! " "" / ! " "" /

!! 9 # " ( #"' '" " &" !$" " "(" ! " "" 9 (" 9 : ( ' ! " ,"' ! &" #" $# ' (" !(", "! ( * ! " , ' "'"! " ; " +"' &" ( "'" ("#" # " &" #" " " " - " !#"# '" ( $" ( '" ( " # " &" ( #"' '" # "+ 4 (" " < ( " (= % > !$" " " #" &" "("#" ( "'" &" ( ' ' # ( " " ( ' ! $ " &" ( , '" '" ! " "" ) ! " "" &" #"' '" !" "" #"$" "!" $ " " (" ("' ( , '" '" " ! " "" &" $" ' #"' '" &" 9 # " - " ' !" # ' 2"# ( " ' ! "# '"! " " &" ( (" "!'" "(" ! " "" &" !(", "! ( * ! " , ' "'"! " "

#

$ %"&$& 9"(" #" &" #" !" ' " " $" " ! " "" ") &"#" $" " ?"#" - @ ("! ' !-"" $" " $ ' " " ' #" - &" #" !" ' " " ("' " &" $" " "#" "-" " - " $" " (" "! ' (" " (" " '" " " #" ' " " ! " "" ! $ ( " " ( " " # " "# " ! $ "') "' &" $ !' " " $# " ' " "( ' " ' " " " ! " "" ! " " #) " # &" #" ( " " # ! " "" ! $ !# "(" &" #" !" ' " " ("! ! " "" &" $ ! " ' " '

!

( ' " !" ' " " ! &"- '" (" ")(" " ' " " , !" "' &" #" ( #"' " "'" ! ( ! " !" ' " -"+"$'" " " "' 2 " ! " "" $" '" , ! " " #" ( " " "! " "" ! "(" ! 4 " ("! ' " 0. . #

"'" ! ( ' ("! "' " ' " " "" " !" # " ! " "" ' " ($ " ' !" ! "(" # ' (" - " ! " "" (" " #) " # "') "' #" &" $ !' > " " A. A%. !

&" "' ) " $ ) &" "

1

# #

"

"( 6

, 7 4 !"&" ,

#

"

-

-

.

/

' !

0,

#(

* !

(

44 .

2 .0%.

5

1

+ " 2 @ ! &" #" !" ' " " ! "'" ' !-" ' " " &" #" " (" ' " " "" " !" ' " " ( !" " ' & ( "'" , ! " "(" " "' 2 " " " " " &" ' "" ! " "" ' " " 2 " (" !" !"

3 - "

3 - " > &"- '" #" !" 9 ' " " C" # " " 9 ! $" " ' " " "!" +"-"! " B 9

" !" > " " 9*

3 - " $ ! '" , ! " . " " 4 $ ! ' $ $ > +"- $" > '"&"" $ ! ( 9! & ' #"$" 9 ! $" " "! " (" ' +"- $" , ! ! " 9* ! #"2" B" $"! 3 - " " !" > " , " 4" . 4 ,&" 4&",! C"!" " . 3 "'"! "

" $ ( ,

3 - " > "# " , ; # 2" ( ! " ("$ # & ! , "$ # & !"# & 3 # D "!"$ # & D #

#

44 .

5

"

&

"( 6

, 7 4 !"&" ,

!

'

#

"

-

-

.

/

!

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

"

"( 6

, 7 4 !"&" ,

#

"

>

-

"$" 9 !

(

"$" $ !

$

!

#" 3" $" "# (( (% "$" $ ! ! !

-

C"! " ( ' !" (" -" > # $ $ "&" (" ! $ " 4" "

2

2

!%

!

"$" $ ! $" ) " " " ! ( "# ; ( "# E & #( ! % . C (! '

#

" " " "- ! "

/

" (" 9

44 .

5

! " "$"

'

! )

! ( ' (" -" " "! " ' ' $"!" " &" ( - "# " " # ! 2 % ("! # ! (" " " " % * "&" ("' ! " ' "-"' (" $" " # ! ! ! ) " #" ( ' !" "-"' " #" "$" $ ! ' "(" " " " ( ' !" (2( " " ! , !

! " "" % $"

.

- "#

!

9 "+" ! "

# ' '! ( ! ("

9 " " " $# " (" ! "

"

9 " " " " $# " (" '! ( ! -" '" " -" 9 " " " $" " '"!" (" &" "#% !' "# ! ! " $") &"!" ("' !

%

* $ !" " # &" "'" $" +" " "- ! ! " "" ( ! #"' '" !" "" " #" 4 "!" !" "# !" "'" " #" &" ( #" !'" &" ( " "#") !' # " # ' ! " "" $

1"' !)1"' ! &" * )

"! '

("

9! , "$ # "

8 F A

> #

'

"!

( '

* "!" ! " "" . 3 "# "' 2"

0

("'

" "

> $" "" C"! " " " 9 !$ ("" #"$" "' "# (" #"$" ! "# > $ -"'" "' " " #"$" 2 !" !" . ! "# ; ' " ( " "#

9 !" ""

"$"

' ! )

( '

* )

* "!" ! " "" )3 "# "' 2" )9 - "#" #" " "! " " 9! , "$ # " > #

'

; " "$ 9! ! ' 4 " $"(" 9 !" "" 9

" #" G

" " # '" " " 4

%

0

44 .

5

"

"( 6

, 7 4 !"&" ,

#

"

-

-

.

/

9 !" "" #"$" (" " ( "! # $ $ !" " ,"' ! &" ( ! " "- ! #"' '" "!" "" #"$" * ! ' "("#" ,"' !) ,"' ! &" "! (" ("' "! !" "" #"$" + '

')

!)!

' !" 9 ! " ""

9! , "$ # " ! " ""

1"' !),"' ! &" "! !"' ' !" "" #"$"

2 !" !" 9 ! " ""

9 ! " (" "

(" " " ("' "(" !"' ' !" "" #"$"

4" 9 ! " ""

!(

!

" "(" ' !" '" ' !" ( " " "'" "# ! " , ("! # " "("#" . C H 3 ("' !(" " !" "" #"$" &" ( #"' '" # ! " "" " (" )" &" - "# " " &" ( ( " "! # ' !" ! " "" C H 9 !" "" #"$" ("' ( C 0 H 9 !" "" #"$" ("' ( "! # ! , "$ # " ! " "" C H 9 !" "" #"$" ("' ( "! # # 2 !" !" ! ") "" C 8 H 9 !" "" #"$" ("' ( "! # " ! " "" C" H 3 !(" " !" "" #"$" &" ( #"' '" # ! " "" " (" )" &" - "# " " &" ( ( " "! # ' !" ! " "" C" H 9 !" "" #"$" ( C"0 H 9 !" "" #"$" ( "! # ! , "$ # " ! " "" "! # # 2 !" !" ! " "" C" H 9 !" "" #"$" ( "! # " ! " "" C"8 H 9 !" "" #"$" (

"

"( 6

, 7 4 !"&" ,



%$#

"

-

-

.

/

44 .

5

&$& "

' !! 9 # "'" #"' '" '" " "'" " $ "! !"' " "" ) ! " "" " (" ,"' !),"' ! ! . ' !" ! 2 !" !" ! " "" (" -"( &" !"' ' !" "" #"$" ! " ( " "'" ! , !

-" ' $ ' ) !" "" #"$" ( #"' '" # ! ) " ( ( " (" " "'" " "" ! , "$ # " ! " "" # ) " ! " "" "! !) $ :" # #"' '" #) " 4944

'

' ) # " "'" " " :"! ) (" " ( ' " 2"! "$ # ( ( &" ( "'" ("#" # " "("#" ' !" ! " "" ! , "$ # " ! " "" # ) 2 !" !" ! " "" (" " ! " "" 4 (" '" 2"! ") $ #( ( &" "("#" "(" ("' &" !"' ' !" "" #"$" 9

9

0

' !" 2"! "$ # &" ( 9 ' !"

2" " "!" #"$" . !" " "!" $ "&" :"#" "! " ' ' ("

"'" "("#" "'"

$" " $ ! ' . "'" "# "')

9

' !" 2"! "$ # &" "("#" !" #" "-"' ( " "# "' 2" 9 ' !" 2"! "$ # &" "("#" "# $ "&" ( ! " (" " ! " ( " "# # " "# $ "&" ! "'" - #" " - "#" $ "&" - "#" ! " $ "&" "( !"

4 " ! " "" &" !(", "! ( * ! " , ' "'"! " #' ' ( ! " ' #"' '" !"' ' !" "" #"$" $" ' ! " "" " " )" 4 ) " ' 2"! "$ # " ! " "" ( "'" 2"! "$ # ' '" " ! " "" " (" )"

"! "$ # ( ( ("! &" "'" ( ' ! ("#" $ $ !" " ! " "" &" #"' '" !"' ' - " # " ( ' ' # # " # " &" !" "" #"$" ' ! " $" " $ ! ' . & )

# " "("#" ( ' &" "'" !" "" #"$" ( " % &" "'" ( - #"$" #" "-"' ( ' ' # "'" ( - ./,

$ 0 /,

!" "" #"$" $ ("'" ) ("' ' "'" :"#" $" " - " "'" ! 1

8

44 .

5

"

"( 6

, 7 4 !"&" ,

: " ". 3 H 9 ! $" 4 H 9 ! $" D H> , &" ( : " "D

#

"

-

.

/

" #"$" ("#" " ! ( " - "#" ("#" " ! ( 2"! " ("! 2"! "$ # &" " ("! ( 2 " ( $" "!" '"

3 (" D D

I

4 (" " ( (" D I

#"

$" " $ ! ' . K IJ

IJ%

) J H 9 ! $" " #"$" % " " - "#" 4% " "!" " H $" &"' &" " &" ( " "

!!

-

(

"

)

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

! ! :"#" " "# " (" " &" ( " "#" !" "" #"$" ( &" "'" ' " " , :" ( " ' &" ( ! "# &" !( ! " " -" 2"! "

! # $ " ( " ( "'" "("#" " "# "'" "("#" " ' , ) (" -" # 2"! "

: # "'" #"' '" ! " ( ' ' # " "! ( ! # $ $ !" " - #" ! " "" &" #"' '" !"' ' !") "" #"$" (" ("' #"' '" !"' ' !" "" #"$" ("! "# " # &" ( - 9 ! " "" &" ( ' # ''" $" " ! " "" ) !" " #"$" ( - ''" ( " ( ' &" ' !" ("! " (" ! ) " "" $ '" !" " #"$" ( - ''" ( " ( ' # $ ("! "

F

"

"( 6

, 7 4 !"&" ,

#

"

-

-

.

/

44 .

5

!

, ! 2

2

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

A

44 .

5

"

"( 6

, 7 4 !"&" ,

#

"

-

-

.

/

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

+ * !(" "!'" # " ) # " $ # &" &" &" ") '" $" +" !"' ' !" "" #"$" #" $" &"' ( #"' '" # ! ") "" ) ! " "" ( ( " # - " '" "# &" " " ("#" ! ( +"' &" $ !$ (" 9 ! ( " " " &" ( #"' '" # "("#" ' -" '" +"' " &"' ("! " "! " " ( " 4 $ ! 9 # #"' '" " "" "(" ! " "" ) ! " "" ( ' ! " ,"' ! &" ( $" ! " ! " "" &" ! " "" &" !(", "! $" " 9 " ") " ("# (" ! " "" &" !(", "! $" " 9 " " " ("# :"#" !

"

"( 6

, 7 4 !"&" ,

#

"

!

!

-

'

-

.

/

44 .

5

& ) ) 9 ! " ( ' ' # ( #"' '" ' " - ) #" ! " "" &" #"' '" !" "" #"$" (" ! " "" &" ("' #"' '" !" "" #"$" ("! "# " # ! " "" &" ( 9 ! " "" &" ( '#" , '" '" #"' '" !"' ' !" "" #"$" "'" ( - ''" ( " ( ' &" ' !" ("! " 4 (" '" ! " "" &" ("' #"' '" !"' ' !" "" #"$" ( - ''" ( " ( ' &" # $ ("! " * !(" "!'" ! " &" ( #"' '" # ( " " # $" &"' 0 ! " "" " (" " # ) '" "(" &" !"' ' !" "" #"$" # " "$ # 0 % :"! "$ # ! $ (" " ( ' " $" +" ("! 0 ! " "" " (" " &" ( -"( '" " # !(" " ! " "" " (" " &" #"' '" !" "" #"$" (" F ! " "" " (" " ("' #"' '" !"' ' !" "" #"$" "!" ) ! " "" " (" " ! $ (" " ( # " $" +" ! " "" " # $ $" &"' #"' '" !"' ' !" "" #"$" ( $" ( '" ! " "" " C"# " "' $" +" ("! F ! " "" " &" ( -"( '" " # ( ( '" '" #"' '" !"' ' !" "" #"$" " " ' "! 8 M ("! "# " # &" ( ' ! " "" " ! $ 4 (" '" ' ! " "" " " "' $" +" F ("! ! " "" " &" #"' '" !"' ' !" "" #"$" " " 8M ("! "# " # &" ( ' ! " "" "

44 .

5

"

"( 6

, 7 4 !"&" ,

#

C" # 9 ! %

% "

8 F A

"#% && + $& +" $ + & + + / $7

0

* 8 * && # " ##" #9$

0

8 F A

0 8 F A 0

$ $

"

9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9

& &

* " +* % & &% " 8% / & /+ #" :++ $/& $ & $ / ," ,%

.9 !

"

( '

"

$

"

6

-

( '

-

: : : : : : : : :

: : : :

/

' #

&

$ "

/ : :

.

)

9 * '" 9 9 9 9 9 * '" * '" * '" 9 9 9 * '" * '" * '" * '" * '" 9 * '" * '" 9 9 9 * '" * '" 9 * '" * '" * '"

) 0 ) F )8 ) ) A F A0 8 ) 80 ) 0 ) F0 8 F8 F0 8A 8 88 0 ) )8 A ) 8 A 8 )F 8 F

:

#

!" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$" !" " #"$"

' #

! ' $ ) !4 ; ! !! ; ! ' ! ' ' " # $ ' !" ! " "" &" ("#" "# ! " "" ( ( " ! "'" "#" " ,"' !"' ' !" "" #"$" &" ( #"' '" # " (" )" ( ( " ' $ ' '" ' !" 2"! "$ # ' !" ! - ''" ( " $ "! &" "# "' 2" " )

4 ' %( + ) "

!

<

"(" $ "!" ! &" "! ! " "" ) ! " "" # $" ' " "" &" ( ) " ! " "" )

, 7 4 !"&" ,

#

"

-

-

.

/

44 .

5

#" " $ $ !" " ! ( &" ("! " "! " " ( " 4 ) $ ! ' " "!" - #" " !' $" " "# "' 2" " "!" ! " "" " (" )" &" #"' '" !"' ' !" "" #"$" ( " &" ("' #"' '" !"' ' !" "" #"$" (" " ( # " ("! 6 ( $"+" ("#" - "" ; %. # "+

& #

!) $%$

$&,

F 8

9 !" " #"$"

>3

"( 6

3 3

"

0

* '" #"$"

!" "

) 3 C

. :" " ( #"

:"! !", ' ( " " (" " ( # " $" +" "# "' 2" ! " "" " (" " &" #"' '" !"' ' !" "" #"$" ( ! # $ $ "! ("! "(" ! " "" " (" " &" ("' #") ' '" !"' ' !" "" #"$" 9"(" ! " "" &" #"' '" !"' ' !" "" #"$" "# "' 2" !# " '" "!" "-" ("! " " " ( " 4 (" '" ! " "" &" ("' #"' ) '" !"' ' !" "" #"$" "# "' 2" - " '" " ("' ) "!" "-" ! ! " "" !" " #"$" * "! &" "# "' 2" ! ) " "" !" " #"$" ( $" ( '" ! " "" $ '" !" " #"$" - ''" $" +" !"' ' !" "" #"$" ( #"' '" # ! " "" ) ! " "" $ "!

( ! # $# "

9! , "$ # " ("#" "# " "(" $ "! &" #"$" &" ! " "" #" " " " ' ' !" ! , ") # "'" "'" !" " "!" #"$" #" "-"'

5

"

"( 6

, 7 4 !"&" ,

.

/

( " "# "' 2" ' # " "!" - #" !$" ( " $ # " " "!" ! " "" " (" " &" #"' '" !" ""$ #"$" ( " &" ("' "'" ( - ''" ( " $"+" .

! , ") !"' ' 7 ()

# "+

& #

#

"

-

-

!) "%*&$ +& &$

8 9; 1 3 * 3 4

44 .

9 !" " #"$"

8

* '"

!" " #"$"

8% 3 C

. :" " ( #"

:"! !", ' ( " " (" " ( # " ! , "$ # " ! " "" " (" " &" #"' '" !"' ' !" "" #"$" ( ! "$ # ("! "(" ! " "" &" ("' #"' '" !"' ' !" "" #"$" &" ( ! $ !,# ' " 9! , "$ # " "(" ! " "" !" " #"$" '" ("! " " " ( " 9"(" " ! , "$ # " ! '"! " ' "("" ! ' " ( ( " &" ("' $" ' "' $" "(" &" '! ! :" '" "(" " '"! " ' "("" ! ' " (" #" $" ' (" ) ! ' $"# "(" " '"! " ' "("" ! ' " ' $"# $ ! ' &" ( "! # ' '" " " ( $ (" # ' 4 "$ # &" ! , "$ # " "(" ! " "" !" " #"$" ( ( " '"! " "(" &" (") '" " #" #"$" &" ( #"' '" " "' !" ,# ' " ("! #"$" &" ( #" !'" (" '" '" ' " " ) 2 ! ' !" "#'" '" ( " " &" "'" (" " $ % 2 !" !" ! " "" " ,"' ! &" "! !"' ' # " ! " "" ' ' !" # 2 ( "'" !" " "!" "# $ "&" ( ! "# $ "&" ' " !$" (

" ( ( " ! "'" "#" !" "" #"$" &" ( #"' '" !" !" ! " "" " (" " ! " ( " " # 2 !" !" " "!"

, 7 4 !"&" ,

#

"

-

-

.

/

44 .

5

! " "" " (" " &" #"' '" !" "" #"$" ( ) " ! " "" " (" " &" ("' #"' '" !" "" #"$" "'" ( - ''" ( " 8$ !' . # "+

9 ; 4

"( 6

8

; B

"

8

& #

!) 6 , " # %

"

&

9 !" " #"$" * '"

!" " #"$"

3 C

. :" " ( #"

:"! !", ' ( " " (" " ( # " $" +" # 2 !" " "" " (" )" !" " #"$" # $ ' # ( $" ( !" !" $ '" !" " #"$" 2 !" !" ! " #"$" (" $ '" !" " #"$" ( ! "$ # +"#" ! " "(" ! " "" !" " #"$" #" "' !" ! " "" !" " #"$" !-"( "(" " &" $ (" #" !-"( "(" " &"' $ "! (" '" #" "' ! " "" $ '" !" " #"$" " ( " !" $ "! 8M (" !" "(" " &" $ "! FM ! '

$ '"

$ ) !4 ; ! !! ! ' ' + ) " # $ 9 !$" ( " " "!" ! " "" " !" " #"$" (" " ( # " ("! 9 ( $"+"

4

!" ! ) '" # 2 ) "" !" " !-"( ) # 2 !" "! M FM 4 ) !-"( "(" &" !-"(

' %(

!

!" " #"$" ( " ("#" - "" ; %.

0

5

"

"( 6

, 7 4 !"&" ,

# "+

& #

$%$

#

"

-

-

.

/

!) = $&,

"

& #

>3

8

3 3

44 .

9 !" " #"$" * '"

8

!" " #"$"

)

3 C

. :" " ( #"

:"! !", ' ( " " " "' $" +" ! " "" " &" ) #"' '" !"' ' !" "" #"$" (" &" ("' # ' "# "' 2" &" ! '" ("! " " " ( " 3 "# "' 2" ) ! " "" " !" " #"$" ( ! "$ # 3 "# "' 2" "' ! " "" !" " #"$" "(" " &" $ "! ; 0 8 F 00 (" #" &" "(" " ( " "# "' 2" $ "! ; A0 00 4 (" '" "# "' 2" "' $ '" !" " #"$" "(" " $ "! ; 0 8 (" "# "' 2" "(" " $ "! ; A A8 9 !$" ( " ! , "$ # " " "!" ! " "" " &" #"' '" !"' ' !" "" #"$" ( " &" ("' #"' '" !"' ' !" "" #"$" "'" ( - ''" ( " !", ' : :"! !", ' 8 " "' $" +" ("! " " " ( " ! " "" " !" " #"$" (" ! " "" " $ '" !" " #"$" # ' ! , "$ # " &" $ !,# ' " " ! , "$ # " "(" ! " "" !" " #"$" ( ! "$ # "(" " " " ( " " 9"(" ! " "" !" " #"$" ! , "$ # " "') !-"( "(" " &" $ "! M (" '" ! , ) "$ # " &" !-"( "(" " &" $ "! 0 M 9! , "$ # " ! " "" " !" " #"$" &" ( ! "$ # ( ( " '"! " "(" &" " #" #"$" &" ( #"' '" # " ! " "" ' !" ,# ' " &" , '"

"( 6

, 7 4 !"&" ,

#

"

-

# "+

9; 1 3 * 3 4

"

& #

-

.

/

44 .

5

!) >

"%*&$ +& &$

"

8

& #

9 !" " #"$" * '"

!" " #"$"

8 ) 3 C

. :" " ( #"

4 (" '" ! " "" " $ ! , "$ # " &" ( ! $ !,# ' " 9 "$ # " "' "(" " &" ! , "$ # " &" !-"( "(" " 9! , "$ # " ( ( " !-"( '"! ! ' " &" ("' $" '

'" !" " #"$" #' ! " "" #' ! ,) $ "! A M (" '" &"' $ "! 8 0M "( "! # ' (

$ % 9 !$" ( " # 2 !" !" ! " "" " &" #") ' '" !"' ' !" "" #"$" (" &" ("' #"' '" !"' ' !" "" #"$" ( - ''" ( " ; :"! !", ' ! $ !# " - #" $" +" ! " "" " &" #"' '" !"' ' !" "" #"$" # ' # 2 !" !" &" # $ ' # ("! "(" ! " "" " &" ("' #"' '" !"' ' !" "" #"$" 9"(" ! " "" !" " !-"( ! " !" # 2 !" !" "(" " &" $ "! F M (" !-"( '" " #" " "(" " &" $ "! A0 M " " " #" "' "(" " &" $ "! M 4 (" '" ! " "" " $ '" !" " #"$" # ' !" # 2 !" !" &" ( ! "$ # ( " !" "' !-"( "(" " &" $ "! 0 0 M (" !" # 2 !" !-"( "(" " &" $ "! 0 FM

8

44 .

5

"

"( 6

, 7 4 !"&" ,

# "+

& #

#

"

-

-

.

/

!) ?2

, " # %

"

&

"

& #

; B

9 ; 4

F

9 !" " #"$" * '"

F

!" " #"$"

3 C

. :" " ( #"

! '

$

) !4 ; ! !! 4 ' %( ! ! ' ' + ) " # $ 9 !$" ( " "# "' 2" ' ! " "" " !" " #"$" ( " $ '" !" " #"$" "'" ( - ''" ( " < $ !) ' ("#" - "" ; %. # & #

$%$

>3

"+

$&,

"

%

& #

9 !" " #"$"

3 3

* '"

3 C

. :" " ( #"

F

!) @

!" " #"$"

"( 6

, 7 4 !"&" ,

#

"

-

-

.

/

44 .

5

:"! !", ' ( " " " "' $" +" ! " "" " !" " #"$" # ' "# "' 2" &" # $ $ "! ("! "(" ! " "" " $ '" !" " #"$" C"# ' '" $" +" ! " "" " &" #"' '" !"' ' !" "" #"$" ! "'" ! " "" ) ! " "" $ "! 9 ! " "" " !" " #"$" #' "# "' 2" &" ( ! "$ # (" '" ("! " " " ( " 3 "# "' 2" "(" " &" $ "! ; F A88 (" '" " !-"( " " " ( " "# "' 2" $ "! ; 8 8 A8 9"(" ! " "" " (" " ( # " $" +" ! " "" &" #"' '" !"' ' !" "" #"$" "("#" ! " "" ) ! " "" $ "! 4 (" '" ! " "" " $ '" !" " #"$" ) "#" ! " "(" " ( " "# "' 2" $ "! ; 8 8 0 (" "#" '" " "# "' 2" ' $"# "(" " &" $ "! ; F A 8 0 (" #" "' "(" " ( " "# "' 2" $ "! ; A 0F 0 8 8

(

9 !$" ( " ! , "$ # " ! " "" " $ '" !" " #"$" "'" ( - ''" ( " # "+

& #

"

!" " #"$" =$ !' .

!) A

"%*&$ +& &$

"

%

& #

8 9; 1 3 * 3 4

"

8 * '" 8%

!" " #"$"

9 !" " #"$"

% 8% % 3 C

. :" " ( #"

:"! !", ' ( " " (" " ( # " $" +" ! " "" " !" " #"$" ( ! "$ # ("! "(" ! " "" " $ '" !" " #"$" 9 ! " "" $ '" !" " #"$" ( ! $ !,# ' " :"#" ! " "" !" " #"$" !-"( '" " ("! " ( " $ "! &" ! , "$ # " &" 5 80M -"( AM "(" " ; (" &" ! , "$ # " "(" " ( ( " '"! "

A

5

"

(

"( 6

"! !

, 7 4 !"&" ,

#

#

' "(""

"

! '

-

" &"

-

.

/

("' $" ' "' $" '!

9"(" ! " "" " $ '" !" " #"$" #' ! ,) "$ # " "' "(" " &" $ "! 8 0FM (" ") #" ! " "(" -"( 5 8 M "(" " &" ! ) "'" ! , "$ # " "(" ! " "" $ % 9 !$" ( " # 2 !" !" " "!" ! " "" !" " #"$" (" $ '" !" " #"$" "'" ( - ''" ( " $ !' . # !) B & #

, " # %

8

"

&

"

%

"

>

& #

9 !" " #"$"

"

&

"+

, " # %

44 .

* '" #"$"

8

!" "

3 C

. :" " ( #"

:"! !", ' ( " " " "' $" +" # 2 !" !" ! " "" " !" " #"$" ( ! $ !,# ' " ("! "(" ! " "" " $ '" !" " #"$" &" ( ! "$ # 9"(" ! " "" " !" " #"$" !" # 2 !" !" "#" ' " '" "(" " &" $ "! F0M " " ( " " &" ) $ "! A0M (" " ( " !" # 2 !" !" $ "! FAM (" "(" " # 2 !" !" ! " "" " !" " #"$" "#" ! " &" $ "! F0M 9"(" ! " "" " $ '" !" " #"$" !" # 2 !" !" "$ # (" '" ("! " " " ( " " ;" # 2 !" !" "' !-"( "(" " &" $ "! 0AM (" !" "(" " ( " # 2 !" !" $ "! 0M

"

"( 6

, 7 4 !"&" ,

#

"

! ! &

-

!

-

/

44 .

5

$ % $& $" 9 -" ! "'" #" '" "+"# ("#" -" ) 2"! " - ' # ! 2 ( "' ('" ' " $" +" "(" " " ("' "(" $ (" " "!" ( " $ " ( ! $ "" ' ) '" " "'" (" " ("! " ) " 2"! "$ # #" !( ! $ ( ) " ! "# :"! " # &" ( (" " ( " "'" -" # "'" ( ' " - " " " &" "'" ( "'" #" - &" ' &" $ # ("#" # " $ !(" "!'" ! "# " (" " ("! " ) " 2"! "$ # 3 '" , '" % &" "'" ( "'" ("#" -" $ ) "! 8M " " 8 (" " # &" ( ! # "("#" $" " $ ! ' . C" # 9 2 0

, ! 3 "# ' 2" 9! , "$ # " 2 ! !" 4 " 9 ! " "" .9 ! "

' 3!

.

-"

!4 !

$ )4"

= # > #

(2 !'2 . < ! 1 8 F F )4"

# > #

! 24 ! 2 ' O 8 O 8 O 8 N 8 ! 24 ! 2

!

! ! ! "# ! "# ! "# 3 ("' ! "##

:"! "$ # ( " " " "' $" +" ' "# "' 2" ! , "$ # ) 2 !" !" # ' #" ! $"$ # " " " # $ ("! 8 &" C ( ! " (" C" ( #"' # '"! " "# "' 2" " (" # 2 !" !" !( ! $ "!" ! "# : " "# ! "# , - " &" "'" ( "'" #" - &" "("#" # 4 (" '" " ! " "" &" #" ! $"$ # " "" ' !" ("! 8 &" "! &" C ( #"' (" C" ( ! " >"! " &" " ! " "" ("' !( ! $ "!" ! "# : " ( ' " "# ! " , - " &" "'" ( "'" ' " ! " "" "'" ( "'" -" % # & " &" ! ( (

"'

(" # "! , "$ # '" "

& " 9 -" + ) ( ( " # ) ( "'" ' - (" " &" !( ! $ "!" ! "# :"#" "# 2"! "$ # &" !( ! $ "!" ! "# "("#" "# "' 2" ! , "$ # " (" # 2 !" !" ( "'" "(" " "# (" " &" ( ' ! ( " '"#" ! "# (" '"#" !" &" $ ! - " ' !$ ("" " "!" " #( " #" : " '" , '"

44 .

5

"

"( 6

, 7 4 !"&" ,

#

"

-

% $ "! 8M " " 8 "'" " # '" "("#" $" " $ ! ' . C" # 9

- " 3+

$

(

>

-

-"

(

.

&"

4"

/

( #"' )

# )3

(2 !'2 , ! . < ! 1 3 "# "' 2" F 9! , "$ # " 0F 2 !" !" A .9 ! " 3+ ( (

4"

O O N # )3

' 8 8 8

3 ("' ( #"' 3 ("' ( #"' : #"'

:"! "$ # ( " " (" " ( # " $" +" "# "' 2" (" ! , ") $# " "!" " ' #" , '" &" % # $ $ "! ("! 8 &" $ !"! "# "' 2" (" ! , "$ # " ("' , '" "(" '" ,) '" 8 C" # -" "' $" '" C ( ! " (" C" ( ) #"' C"# $ !"! ("' "(" !$ ("" !" ")!" " "# "' 2" (" ! , ") $ # " ( " "!" ! " "" " (" " &" #"' '" !") "" #"$" (" ("' 4 (" '" # 2 !" !" # ' #" , '" %# $ ' # ("! 8 &" $ !"! "!" " ' # 2 !" !" , '" "(" '" , '" 8 C" # -" "' $" '" C ( ) #"' (" C" ( ! " C"# $ !"! !(" " !$ ("" !" ")!" " # 2 ) !" !" ( " "!" ! " "" " (" " &" #"' '" !"' ' !" "" #"$" (" ("' ( &)

9

"

-" "(" &" ' $ ("'" ( " ! ! '" ! " 2"! "$ # # " 9 -" " " ! " ) L & 3 &" ( "'" ' # " !$ ("" &" &" " " "!" 2"! "$ #)2"! "$ # &" ( - 9 -" - "( "'" ' - (" " &" ("' !( ! $ "!" ! "# ("#" "# "("#" " ! " "" : " '" , '" % $ "! 8 "'" " # ) -" &" ( #"' '" "("#" $" " $ ! ' . C" # 9

$ 2? - " D )4E "! 3 (2 !'2

, ! 4"

. < ! 1 ! " "" F F .9 ! " D )4E "! 3

O

' 8

3 ("' ( #"'

"

"( 6

, 7 4 !"&" ,

#

"

-

-

.

/

44 .

5

:"! "$ # ( " " " "' $" +" " ! " "" "!" " ' # ' #" , '" # $ $ "! ("! "(" 8 &" ) "' $" '" C ( ! " (" C" ( #"' C"# $ !"! $" +" ("' !(") " !$ ("" !" ")!" " " ! " "" ( " "!" ! " "" " (" " &" #"' '" !" "" #"$" (" ("' ! !

!

' 3! ' !4 ! $ 9 -" # 2"! " ( #"' '" ' " " "'" 2"! "$ #)2"! "$ # ( ( ! ' !" ! " "" ! , "$ # " (" # 2 !" !" $ ! "! ! "(" !"' ' !" "" #"$" 9 -" ( #"' '" ( " ( " " " &" -" "!" ) ! "' (" -" "!" ! " &

&

9 -" "!" ! "' ( #"' '" ( " "'" ! ! # ' $ ! " (" &" ( #"' '" "!" $ ! " ") " " ' ' " 2"! "$ # &" "# "' 2" ! , "$ # " # 2 !" !" (" " ! " "" : " '" , '" % $ "! 8M " " 8 "'" " # -" &" ( (" " $" " $ ! ' . $ !

' 3!

, ! 3 "# "' 2" 9! , "$ # " 2 !" !" 4" ! " "" .9 ! "

2@ !4 !

<4 8 0 AA F 0F # 2"! " "!"

)

!

O O O O "'

' 8 8 8 8

3 ("' ( 3 ("' ( 3 ("' ( 3 ("' (

#"' #"' #"' #"'

:"! "$ # A ( " " " "' $" +" ( " -" # ) 2"! " "!" ! "' #" '' " 2"! "$ # &" "# "' 2" ! , "$ # " # 2 !" !" (" " ! " "" "("#" # $ $ "! ("! 8 &" $ !"! C '' " 2"! "$ # ( ! " (" C" ( #"' : " ( ! " &" C $ !"! ' " 2"! "$ # ("' $ ! "! "(" !"' ' !" "" #"$" &

" '# $ &"' '" " "!" ! "' "'" ( #"' '" ( " # "!'" " " " # $ - " &" $ # &" ' &" ! " " 2"! "$ # ( (

# &" ( ! # ("! # 2"! " -" # 2"! " "!" ! " 2"! "$ # ( ( ("! ) -" # 2"! " "!" ! " &" ! " " '"# ( ' # "!'"

44 .

5

"

"( 6

, 7 4 !"&" ,

#

"

-

-

.

/

"("#" 2"! "$ # &" # ' #" "# $ "! ("#" "# "("#" "# "' 2" ( " '" , '" $ "! 8 0 : " '" , '" % $ "! 8 "'" " # &" ( ! # ("! -" # 2"! " "!" ! " " " ! " " "("#" $" " $ ! ' . C" # 9 , ! 9! , "$ # " 2 !" !" 4" ! " "" .9 ! "

$ 2A # 2"! " 4 "!" 3 !

-" 4

FF F 8 # 2"! "

O O O "!" ! "

' 8 8 8

" 3" " 3 ("' ( #"' 3 ("' ( #"' 3 ("' ( #"'

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

-"

$ 2B # 2"! " 4 "!" 3 !

4 0 A A # 2"! "

O O "!" ! "

' 8 8

" 3" " 3 ("' ( #"' 3 ("' ( #"'

:"! "$# " "' $" +" #" 2"! "$ # # 2 !" !" ( ' # "!'" ("! -" #" ' ! , "$ # " (" # 2 !" !" " " " &" # $ $ "! ("! "(" 8 &" $ !"! C ! , "$ # " (" " ! " "" " ( ! " (" C" ( #"' C"# - ''" $" +" ! , "$ # " (" " ! " "" " ("' $ ! "! "(" !"' ' !" "" #"$" 3" " !"' ! ("! -" # 2"! " "!" ! " "("#" ( " # "!'" 2"! "$ # ( ( &" # ' #"

"

"( 6

, 7 4 !"&" ,

#

"

-

-

.

/

44 .

' # ("! "(" #" 2"! "$ # " ! " "" ("#" $ # " &" # ' #" $ "! AA : " % $ "! 8 "'" " # -" # 2"! " " " ' " "("#" $" " $ ! ' . C" # 9 , ! 2 !" .9 !

-"

$ 2 C # 2"! " 4 "!" 3 ! $ N

# 2"! "

! , ") , '" ! "

" 3" " '

!" "

"# '" "!"

5

"!" !

8

: #"'

"

:"! "$ # " "' $" +" +"#" 2"! "$ # ! , "$ # " ( ' # "!'" # 2 !" !" # ' #" # $ ' # ("! "(" 8 &" $ !"! C # 2 !" !" ( #"' (" C" ( ! " : " ( '" "# $ ' '" $" +" # 2 !" !" $ ! "! ! "(" !"' ' !" "" #"$" :"! -" # 2"! " "!" ! "' (" # 2"! " "!" ! " (" " ( # " " !-"( ' $" +" 2"! ") $ #)2"! "$ # ( ( ! "# "' 2" ! , "$ # " (" " ! " "" ("' $ ! "! ! "(" !"' ' !" "" #"$" 4 (" ) '" ' # 2 !" !" ! " "" (" " ( # " $" +" !-"( ) ! $" " 9"(" -" # 2"! " "!" ! "' # 2 !" !" #' '" , '" % # $ $ "! ("! 8 &" $ !"! # 2 ) !" !" ("' $ ! "! "(" !"' ' !" "" #"$" " "(" -" # 2"! " "!" ! " '" , '" % # 2 !" !" # $ ' # ("! 8 &" - ''" $" +" # 2 !" !" $ ! "! ! "(" !"' ' !" "" #"$" &

" ! (

: " "!" ! " "" " (" " ! $ (" " ( # ) " $" +" ! " "" " # $ $" &"' #"' '" !"' ' !") "" #"$" ( $" ( '" ! " "" " C"# " "' $" +" ("! F ! " "" " &" ( -"( '" " # ( ( '" '" #"' ) '" !"' ' !" "" #"$" " " ' "! 8 M ("! "# " # &" ( ' ! " "" " ! $ 4 (" '" ' ! " "" " " "' $" +" F ("! ! " "" " &" #"' '" !"' ' !" "" #"$" " " 8M ("! "# " # &" ( ' ! " "" " 3 "# "' 2" ! " "" " (" " &" #"' '" !"' ' !" "" #"$" ( ! # $ $ "! ("! "(" ! ) " "" " (" " &" ("' #"' '" !"' ' !" ""

0

44 .

5

"

"( 6

, 7 4 !"&" ,

#

"

-

-

.

/

#"$" 9"(" ! " "" &" #"' '" !"' ' !" "" #"$" "# "' 2" !# " '" "!" "-" ("! " " " ( " 4 (" '" ! " "" &" ("' #"' '" !"' ' !" "" #"$" "# "' 2" - " '" " ("' "!" "-" ! ! ) " "" !" " #"$" :"! " " " ( " ! " "" " $ '" !" " #"$" (" ! " "" " $ '" !" " #"$" # ' ! , "$ # " &" $ !,# ' " C"# ( $"$'" '"! " ! ) ' " &" (" ("' $" ' "(" " " 4 (" '" ! , "$ # " "(" ! " "" !" " #"$" ( ! "$ # "(" " " ) " ( " " 9! , "$ # " ! " "" " (" " !" " #"$" &" ( ! "$ # ( ( " '"! " "(" &" " #" #"$" &" ( #"' '" # " ! " "" ' !" ,# ' " &" , '" 9 ! " "" " &" #"' '" !"' ' !" "" #"$" # ' # 2 !" !" &" # $ ' # ("! "(" ) ! " "" " &" ("' #"' '" !"' ' !" "" #"$" <

4" " "" !"' ' !" "" #"$" " #" ( #"' '" $" &"' "!" ! " ' ( " " # $ ! "!" " "! ! " "" &" ("#" "# ' &" "' " "("' ) #"' '" !"' ' !" "" #"$" '"! " "# (" " & $"$'" ) '" " #"$" &" ("' "(" (" & " '" :" "# "-" "'" ! '" $" &"' "' ! " " 2 ! &" "'" #" ! " "" ! $ #' ' " " &" $" ' "(" "# ("' ) " ( " ' &" "" >"! " !"' ' !" "" #"$" #" ( #"' ) '" # $ $ !" " ! " "" ( ( " # &"!" '" ' "(" "!" 2 ! " "! # $ # ("#" #" #" !" ' " " ! " "" ' &" &" $ !'" " ( " , ! " #"$" " ' " 2 " &" " $ # ("' "'" $ #'" & "#" (' ( " "! 9 # &"!" '" ' # " ) # " ) #" - &" " "! '" '" "!" ' ! "" ( ' "(" &" !"' ' !" "" #"$" ! " " " &" ' ! ( +"' &" $ !$(" ( " -" '" +"' " " " # $ #" " ("! # " (" !$" &"' - #" ! " "" &" ( -"( '" " # ) " " # &" ( ! # (" " # $ "' !" (" 2"# ( "$ " ( -"( '" " , ! " &" " " $ ! " $" "') "' &" $ !' " ' &" " "(" 2 ! :"#" "# # #" - &" - " (" " #"' '" !$" ( " ! #"' !) " "" #"$" &" ( #"' '" ! " "" ) ! " "" " "!" $ ! " &" " ( " $ ! " &" #" ( " " $" '" 2"! "$ #)2"! "$ # #" &" !'" ( " !"' ' !" "" #"$" ! ! " "$ $ "&" "! " " " (" #" $" " &" #

"

"( 6

, 7 4 !"&" ,

*$ "

#

"

-

-

.

/

44 .

5

$ !'

4 "! ; '" D "

* #'"

"

C"!" "

%

;

0% #( "!( : !+

! ! (" *" $" ? 3 '"! ". *91

'

(" ? "

" < ( -

(

"

"+ ! 4 %3 '"! ". $ ! &

.

C" " -

4 !"

#(

! 2

!#"

#" *

" "

%

3

"'"! ". 4"#

.

F%

(

3

4

! 2

")

##

5

% " 1

$"

5

1,

"

"'"! ".

(

3

' " ( " '"! ". 4"# $" "

" + 4 "

4"#

(

3

4 ,&" 4&",! F% "'"! ". * ' "!"

C (! '

(! "

(

-

4 ,&" 4&",! % 3 '"! ". 93 ;"-" B!", ( 9 ! "("

C"!" "

'" "

% -

(

" , (= .

% , #

5

(

. ")

9 !" "

")

#, ! "# !

'

" 6 &")

(" P"' *"! (+" % 3 !* '+ , # " # 5 5 1 # 0 ! "# ; ' " ( ) 3

#(

("

"'"! ".

8