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Sample for Auditing Mantras for CA IPCC

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  • 7/22/2019 Sample for Auditing Mantras for CA IPCC

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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    [ui`bsngr

    Iool Morporjtbof

    5, Y.F.Dulngrcgg Yoje (Fgjr Ibr`j Iub`ebfa, Ej`nousbg)

    Lo`ljtj - 1;;;;:

    [nofg 3 ;==-99=;8882 / 99=;7=81 / ;2>=;;:;921

    nttp3//ioolmorporjtbof.mod/

    Oregr Of`bfg jtnttp3//www.juebtbfadjftrjs.mod/p/oregr-of`bfg_:1.ntd

    Ys 997 jhtgr ebsmouft

    Jvjb`ji`g bf Eg`nb jt

    ]odjfb @jw Iool Modpjfy

    9= E/ [omlgt I, EJJ H`jts Qgst Aorljn [jrl Gxtgfsbof, ]njrejrj Eg`nb-=9

    [n. Fo3 - ;2>:;=:799;

    ]bfanjfbj Iools &]tjtbofgry

    W-::; Aroufe H`oor, ]njljrpur-Eg`nb

    Opp @jxdbfjajr Dgtro ]tjtbof

    [n 3 29:=95:25:,29:=:8>9=>

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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    Jiout tng Jutnor

    MJ. Jfurja ]bfaj` bs j Mnjrtgrge Jmmouftjft jfe j arjeujtg hrod ]t ^jvbgrs Mo``gag, Lo`ljtj. Ng

    sgmurge J`` Bfebj Yjfl 99 jfe 97 bf MJ Hbfj` jfe MJ [G-BB rgspgmtbvg`y, njvbfa sgmurge J`` Bfebj

    Nbangst bf Djtngdjtbms bf MJ [G-B. Ng rgmgbvge tng MJ [rohgssbofj` Jmnbgvgr-Djfuhjmturbfa ]gmtor

    jt 8tn BMJB Jwjres 9;:9 hor nbs prohgssbofj` moftrbiutbof jmross nbs stbfts jmross `gjebfa morporjtgnousgs bf Bfebj. Nbs G-`gjrfbfa `gmturgs of Juebtbfa, ]trjtgabm Hbfjfmbj` djfjagdgft jfe Jevjfmge

    Djfjagdgft Jmmouftbfa hor MJ B[MM jfe MJ Hbfj` jrg nostge of tng Iojre oh ]tuebgs Lfow`geag

    [ortj` oh BMJB

    nttp3//www.juebtbfadjftrjs.mod/

    jfurjaKjuebtbfadjftrjs.mod

    mailto:[email protected]:[email protected]:[email protected]
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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    [YGHJMG

    B wou`eft njvg nje to wrbtg dy MJ Juebt pjpgr tnrbmg to m`gjr dy B[MM. B wbsn sodgtnbfa

    `blg tnbs nje modg ighorg wjs j spoftjfgous rgp`y hrod tng hbrst stuegft to wnod B nje

    snowmjsge tnbs iool hor jf nofgst hggeijml. B wbsn tnbs sgftbdgft rgsofjtgs jdofast tng

    `jragr stuegft moddufbty

    Unbs iool njs iggf jf outmodg oh dy gxpgrbgfmgs js j stuegft jfe j hjmu`ty hor MJ-B[MM Juebt. B

    wjs j`wjys bf sgjrmn oh iool wnbmn mou`e snowmjsg tng ijsbm mofmgpts oh juebtbfa bf j `umbe djffgr.

    Rgt bt nje to modg jmross j sdjrt `gjrfbfa so`utbof, strblbfa tng hbfg ij`jfmg igtwggf egtjb` jfe

    irgvbty js tng MJ-B[MM stuegft agjrs to movgr j wbeg jrrjy oh 1 suicgmts hor B[MM bf j snort spjf oh

    tbdg. Unbs wb`` gfji`g tng stuegft to ghhgmtbvg`y jmqubrg lfow`geag bf tng bfbtbj` pnjsg, js wg`` js

    du`tbp`g rgvbsbofs to mofso`bejtg tng moftgft hrod jf gxjdbfjtbof prgpjrjtbof stjfepobft.

    Unbs iool bs jf gxnjustbvg movgrjag oh BMJBs movgrjag djtgrbj` jfe j`so moftjbfs tng mnjptgr-wbsg

    qugstbofs `bst hor tng pjst :7 ygjrs jt tng gfe oh gjmn mnjptgr. Ung lgy hgjturgs oh =5 ]Js njvg iggf

    movgrge bf j ebjarjddjtbm hord

    B nopg tnjt dy gfegjvours snj`` igfghbt tng vjst djcorbty oh stuegfts

    MJ. Jfurja ]bfaj`

    Lo`ljtj

    nttp3//www.juebtbfadjftrjs.mod/

    jfurjaKjuebtbfadjftrjs.mod

    "Gvgf bh you osg hjbtn bf yoursg h, eof't osg hjbtn bf wnjt you stjfe hor, tng mjusg. Ygsurrgmtbof tngf

    bs cust j djttgr oh tbdg."

    mailto:[email protected]:[email protected]:[email protected]
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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    Egebmjtge to dy Dotngr wno njs iggf jf ufh`bfmnbfa support j`` tnrouan

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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    UJI@G OH MOFUGFU]

    Mnjptgr :3 Bftroeumtbof to Juebtbfa

    Mnjptgr 93 Ijsbm Mofmgpts bf Juebtbfa

    Mnjptgr =3 [rgpjrjtbof hor jf Juebt

    Mnjptgr 53 Bftgrfj` Moftro`

    Mnjptgr 73 Xoumnbfa

    Mnjptgr 83 Xgrbhbmjtbof oh Jssgts jfe @bjib`btbgs

    Mnjptgr 13 Ung Modpjfy Juebt B

    Mnjptgr >3 Ung Modpjfy Juebt BB

    Mnjptgr 23 ]pgmbj` Juebts

    Mnjptgr :;3 ]tjfejres of Juebtbfa

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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    Mnjptgr :3 Bftroeumtbof to Juebtbfa

    Juebtbfa

    Eghbfbtbof js pgr BMJB

    Ebe you lfow tnjt tng wore juebtbfa njs iggf egrbvge hrod tng @jtbf wore juebrg wnbmn dgjfs

    to ngjr

    Js pgr Ebmlsgg3

    j) Gxjdbfg jmmouftbfa rgmores jfe jssgss wngtngr tngy mjpturg tng gssgfmg oh trjfsjmtbofs

    tnjt njvg ommurrge bf j pgrboe

    i) Qngtngr tng stjtgdgft oh jmmoufts bs trug jfe hjbr (t&h)

    Js pgr BMJB3 Juebt bs

    Jf systgdjtbm /bfegpgfegft gxjdbfjtbof

    oh hbfjfmbj` bfhordjtbof,

    oh jfy gftbty wngtngr prohbt djlbfa or fot, brrgspgmtbvg oh bts sbzg jfe `gaj` strumturg

    tng u`tbdjtg oicgmtbvg bs to gxprgss jf opbfbof tngrgof

    Qnb`g ]J-9;; eghbfbtbof stjtge jiovg movgrs of`y tng hbfjfmbj` bfhordjtbof jspgmt, juebt toejy

    gfmodpjss j iroje spgmtrud oh fof-hbfjfmbj` jrgjs sumn js Djrlgtbfa, NY, [roeumtbof gtm.

    Bftgrfj` Juebtor vs. Gxtgrfj` Juebtor3

    Gxtgrfj` (jppobftge iy tng owfgrs oh tng orajfbsjtbof, sjy, snjrgno`egrs oh tng modpjfy, smopg

    oh worl bs egtgrdbfge iy tng stjtutg ufegr wnbmn tngy njvg iggf jppobftge) wnb`g Bftgrfj`

    (djfjagdgft jppobfts jfe egtgrdbfgs smopg oh worl).

    Bfegpgfegft vbs-j-vbs tng djfjagdgft oh tng orajfbsjtbof

    ]mopg oh worl oh jf bftgrfj` juebtor djy gxtgfe gvgf igyofe tng hbfjfmbj` jmmouftbfa jfe djy

    bfm`ueg most bfvgstbajtbof, bfqubrbgs rg`jtbfa to `ossgs jfe wjstjags, proeumtbof juebt,

    pgrhordjfmg juebt, gtm.

    Zuj`btbgs oh Juebtor (F;5)

    (j) ]J-9;; dgftbofs BOB (Bftgarbty, Oicgmtbvbty jfe Bfegpgfegfmg)

    (i) Lfow`geag3

    Lfow`geag oh m`bgfts iusbfgss, bts pgmu`bjr trgfes jfe agfgrj` gmofodbm gfvbrofdgft gtm.

    @gabs`jtbvg hrjdgworl sumn js Bfmodg Ujx Jmt, Moftrjmt Jmt, [jrtfgrsnbp Jmt, Modpjfbgs Jmt,

    Moopgrjtbvg ]ombgtbgs Jmt gtm. bs j`so rgqubrge

    Ng dust moftbfuous`y upejtg nbs lfow`geag to mofeumt juebt ghhgmtbvg`y.

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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    Js pgr ]J-95;Ung Juebtors Ygspofsbib`btbgs Yg`jtbfa to Hrjue bf jf Juebt oh Hbfjfmbj` ]tjtgdgfts

    (j) [rbdjry rgspofsbib`bty oh prgvgftbof, egtgmtbof jfe morrgmtbof oh dbsstjtgdgft bs tnjt oh

    djfjagdgft

    (i) Nowgvgr, bh tngrg jrg eouithu` sbtujtbofs wngrg sodg djtgrbj` dbsstjtgdgft djy gxbst, juebtor

    snou`e gxtgfe nbs promgeurg to mofhbrd / ebspg` tng eouit(m) Owbfa to tng bfngrgft `bdbtjtbofs oh jf juebt, tngrg bs jf ufjvobeji`g rbsl tnjt sodg djtgrbj`

    dbsstjtgdgfts oh tng hbfjfmbj` stjtgdgfts wb`` fot ig egtgmtge, gvgf tnouan tng juebt bs propgr`y

    p`jffge jfe pgrhordge bf jmmorejfmg wbtn tng ]Js

    (e) Juebt djy fot rgvgj` j`` tng dbsstjtgdgfts (eug to bfngrgft `bdbtjtbofs oh juebt)

    (g) Bh juebtor pgrhords nbs worl bf jmmorejfmg wbtn ijsbm prbfmbp`gs aovgrfbfa jf juebt, ng mjffot ig

    ng`e `bji`g hor fof-egtgmtbof oh dbsstjtgdgft bf hbfjfmbj` stjtgdgfts oh m`bgfts

    (h) Nowgvgr, bh ng fotbmgs djtgrbj` dbsstjtgdgft rgsu`tbfa hrod hrjue, ng snou`e moddufbmjtg tng

    sjdg jt jpproprbjtg `gvg` oh djfjagdgft.

    Bh tng juebtor mjf provg wbtn tng ng`p oh nbs pjpgrs (eomudgftjtbof) tnjt ng njs ho``owge jegqujtg

    promgeurgs fgmgssjry hor tng propgr mofeumt oh jf juebt, ng mjffot ig ng`e rgspofsbi`g hor post-

    juebt egtgmtbof oh hrjue jfe grror

    Hrjue Ybsl Hjmtors (D2>, F;:)

    Mofebtbofs wnbmn bfmrgjsg tng rbsl oh dbsstjtgdgft bf hbfjfmbj` stjtgdgft

    :. Qgjlfgss bf bftgrfj` moftro` systgd

    9. Eouit jiout modpgtgfmg jfe bftgarbty oh djfjagdgft. eodbfjtbof iy ofg pgrsof, nban

    turfovgr rjtg oh gdp`oyggs, hrgqugft mnjfag oh `gaj` moufsg`s or juebtors

    =. Wfusuj` prgssurg wbtnbf gftbty g.a. gftbty hjmbfa proi`gds bf agttbfa hbfjfmg, fgge to rjbsg snjrg

    prbmgs

    5. Wfusuj` trjfsjmtbofs g.a. trjfsjmtbofs wbtn rg`jtge pjrtbgs

    7. [roi`gds bf oitjbfbfa suhhbmbgft jfe jpproprbjtg juebt gvbegfmg. G.a., bfjegqujtg

    eomudgftjtbof, sbafbhbmjft ebhhgrgfmgs igtwggf tng hbaurgs js pgr tng jmmouftbfa rgmores jfe

    mofhbrdjtbof rgmgbvge hrod tnbre pjrtbgs, gtm

    Oicgmtbvg jfe ]mopg oh Juebt oh Hbfjfmbj` ]tjtgdgfts

    Oicgmtbvg oh

    jf Juebt

    (j) Gxprgss jf opbfbof of hbfjfmbj` stjtgdgfts prgpjrge iy tng djfjagdgft oh gftbty

    (i) Dust gfsurg tnjt hbfjfmbj` stjtgdgfts jrg prgpjrge js pgr tng rgmoafbsgejmmouftbfa po`bmbgs jfe rg`gvjft stjtutory rgqubrgdgft jfe tngy snou`e ebsm`osg

    j`` djtgrbj` djttgrs

    (m) Nowgvgr, nbs opbfbof eogs fot mofstbtutg jf jssurjfmg js to huturg vbjib`bty oh tng

    gftgrprbsg or tng ghhbmbgfmy or ghhgmtbvgfgss wbtn wnbmn bts djfjagdgft njs

    mofeumtge tng jhhjbrs oh tng gftgrprbsg

    Ygspofsbib`bty

    hor tng

    hbfjfmbj`

    stjtgdgfts

    (j) Ung djfjagdgft bs rgspofsbi`g hor djbftjbfbfa jf up to ejtg jfe propgr

    jmmouftbfa systgd jfe hbfj``y to prgpjrg hbfjfmbj` stjtgdgfts

    (i) Ung juebtor bs rgspofsbi`g hor hordbfa jfe gxprgssbfa jf opbfbof of tng hbfjfmbj`

    stjtgdgfts

    (m) Ung juebt oh hbfjfmbj` stjtgdgft eogs fot rg`bgvg tng djfjagdgft oh bts

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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    rgspofsbib`bty

    ]mopg oh jf

    Juebt

    Ung juebtor egmbegs tng smopg oh nbs juebt njvbfa rgajre to3

    Ung rgqubrgdgft oh rg`gvjft `gabs`jtbof

    Ung profoufmgdgfts oh tng Bfstbtutg (BMJB)

    Ugrds oh gfajagdgft

    Nowgvgr, tng tgrds oh gfajagdgft mjffot supgrsgeg tng profoufmgdgfts oh tngBfstbtutg or tng provbsbofs oh tng rg`gvjft `gabs`jtbofs

    Ijsbm [rbfmbp`gs Aovgrfbfa jfe Juebt (F;;, F;8, F;>, F;2, F;9)

    ]J 9;; Ijsbm [rbfmbpj`s Aovgrfbfa jf Juebt, egsmrbigs tng ijsbm prbfmbp`gs wnbmn aovgrf tng

    juebtors prohgssbofj` rgspofsbib`btbgs jfe wnbmn snou`e ig modp`bge wbtn wngrgvgr jf juebt bs

    mjrrbge.

    (]gg Mnjptgr :;)

    Bfngrgft `bdbtjtbofs oh Juebt wnjt jrg tngy? (F;:, D;=, F;7, D::)

    ]J 9;; Ovgrj`` Oicgmtbvgs oh tng Bfegpgfegft Juebtor jfe tng Mofeumt oh jf Juebt bf jmmorejfmg

    wbtn ]tjfejres of Juebtbfa, tng oicgmtbvgs oh jf juebt oh hbfjfmbj` stjtgdgfts, prgpjrge pgr

    rgmoafbsge jmmouftbfa po`bmbgs jfe prjmtbmgs jfe stjtutg bs to gfji`g jf juebtor to gxprgss jf

    opbfbof of sumn hbfjfmbj` stjtgdgfts.

    Bf hordbfa nbs opbfbof of tng hbfjfmbj` stjtgdgfts, tng juebtor ho``ows promgeurgs to mngml wngtngr

    t&h

    Fjturg oh Hbfjfmbj`

    Ygportbfa

    Juebtor gxgrmbsgs cueadgft bf gvj`ujtbfa tng rgjsofji`gfgss oh cueadgfts jfe

    gstbdjtgs djeg iy tng djfjagdgft bf prgpjrbfa tng hbfjfmbj` stjtgdgfts

    Ung cueadgft djeg iy juebtor djy fot j`wjys ig morrgmt

    Ung Fjturg oh Juebt[romgeurgs g.a. Ugst

    Mngmlbfa

    Juebtors usg sjdp`bfa eurbfa pgrhordjfmg oh juebt. Bt bs fot possbi`g hor nbd to

    mofeumt egtjb`ge mngmlbfa eug to tbdg mofstrjbfts jfe otngr prjmtbmj`

    proi`gds. Js ng eogs fot mngml gjmn jfe gvgry btgd, bt bs bdpossbi`g hor nbd to

    egtgmt j`` hrjues jfe grrors

    Djfjagdgft or otngrs djy fot provbeg, bftgftbofj``y or ufbftgftbofj``y, tngmodp`gtg bfhordjtbof

    Hrjue 4sopnbstbmjtge jfe mjrghu``y orajfbsge< bfvo`vbfa sgfbor djfjagdgft or

    mo``usbof

    Fjturg oh gvbegfmgs Ung gvbegfmgs oitjbfge iy tng juebtor jrg pgrsujsbvg rjtngr tnjf mofm`usbvg

    Ungy mjf gfji`g juebtor to erjw of`y rgjsofji`g mofm`usbofs tngrg-hrod

    Bfngrgft `bdbtjtbofs ohbftgrfj` moftro`

    Bftgrfj` moftro`s suhhgr hrod `bdbtjtbof sumn js mo``usbof jdofa gdp`oyggs or

    wrofa usg oh jutnorbty iy djfjagdgft gtm.

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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    Bh bftgrfj` moftro`s jrg wgjl, juebtor djy fot ig bf j posbtbof to oitjbf

    jssurjfmg

    Wfjvobeji`g rbsl3 ]odg djtgrbj` dbsstjtgdgfts oh h.s. fot egtgmtge, tnouan tng juebt bs propgr`yp`jffge jfe pgrhordge bf jmmorejfmg wbtn ]Js

    ]tjtgtngdjttgrswnbmntngstjtutoryJuebtorsnou`e`oolbftoighorghrjdbfaopbfbofofjmmoufts of hbfj`bsjtbof oh juebt oh jmmoufts? Ebsmuss ovgr j`` juebt jpprojmn.

    Jfswgr

    Hordjtbof ohopbfbof ofjmmoufts3Ung prbfmbpj` jspgmt to ig movgrge bf jf juebt to hordjf opbfbof, jf juebtor njs to `ool bfto ho``owbfa djttgrs3

    j) Gxjdbfg jmmouftbfa systgd jfe bftgrfj` moftro` (J]BM) to mngml bh jpproprbjtg hor tng

    iusbfgss jfe ng`ps bf propgr`y rgmorebfa j`` trjfsjmtbofs

    i) Ygvbgwbfa tng systgd jfe promgeurgs to hbfe out wngtngr tngy jrg jegqujtg hor H&G

    egtgmtbof

    m) Jrbtndgtbmj` jmmurjmy oh tng iools oh jmmouft iy tng vgrbhbmjtbof oh postbfas, ij`jfmgs, gtm.

    e) Xgrbhbmjtbof oh tng jutngftbmbty jfe vj`bebty oh trjfsjmtbofs

    g) Qngtngr j propgr ebstbfmtbof igtwggf btgds oh mjpbtj` jfe rgvgfug fjturg jfe tnjt tng

    jdoufts oh vjrbous btgds oh bfmodg jfe gxpgfebturg jecustge bf tng jmmoufts

    morrgspofebfa to tng jmmouftbfa pgrboe.

    h) Modpjrbsof oh tng [&@ jfe I] wbtn tng ufegr`ybfa rgmore bf oregr to sgg tnjt tngy jrg bf

    jmmorejfmg tngrgwbtna) Ygportbfa to tng jpproprbjtg pgrsof/ioey wngtngr tng stjtgdgfts oh jmmouft gxjdbfge eo

    rgvgj` j t&h vbgw oh tng stjtg oh jhhjbrs jfe oh tng prohbt jfe `oss oh tng orajfbsjtbof

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    MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

    Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod

    ]mjffgr-Mnjptgr :

    ]`.

    Fo

    Zugstbof Ugrd Djrls

    : Dgftbof irbgh`y tng mofebtbofs or gvgfts, wnbmn bfmrgjsg tngrbsl oh hrjue or grror `gjebfa to djtgrbj` dbsstjtgdgft bf

    Hbfjfmbj` ]tjtgdgfts

    D2>,F;: >

    9 Qrbtg j snort fotg of Grrors oh Moddbssbof F2>,D;: 5

    = Ebstbfaubsn igtwggf Juebtbfa jfe Bfvgstbajtbof D22,F:9 :;

    5 Moddgft of tng Jf opbfbof gxprgssge iy tng juebtor bs

    fgbtngr jf jssurjfmg js to tng huturg vbjib`bty oh tng

    gftgrprbsg for tng ghhbmbgfmy or ghhgmtbvgfgss wbtn wnbmn

    djfjagdgft njs mofeumtge tng jhhjbrs oh tng gftgrprbsg.

    D;; 8

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    F;;,F;8,F;>,F;2 :;

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    F;:,D;=,F;7,D::, >/5

    1 Dgftbof irbgh`y tng mofebtbofs or gvgfts, wnbmn bfmrgjsg tngrbsl oh hrjue or grror `gjebfa to djtgrbj` dbsstjtgdgft bf

    Hbfjfmbj` ]tjtgdgfts

    F;: >

    > Moddgft of tng Juebtors prohgssbofj` rgspofsbib`btbgs jrg

    aovgrfge iy ijsbm prbfmbp`gs wnbmn snou`e ig modp`bge wbtn

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    lfowf js ]Js) jfe tng ejtgs oh modbfa bfto hormg

    D;5 8

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    jfe Grrors?

    F;5 >

    :: ]tjtg irbgh`y tng quj`btbgs oh Juebtors F;5 5

    :9 Juebtors oh D/s Hortufg Bfebj ([) @te. wgrg mnjfage hor tng

    jmmouftbfa ygjr 9;;5-;7. Ung m`osbfa stoml oh tng modpjfy

    js of =:.=.9;;5 jdouftbfa to Ys. :;; `jmls moftbfuge js bt bs

    jfe igmjdg m`osbfa stoml js of =:.=.9;;7. Ung juebtors oh

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    ufegrstjfebfa tnjt bt pgrtjbfs to tng prgmgebfa ygjr wnbmn

    wjs juebtge iy jfotngr juebtor.

    F;7 7

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    fot fgmgssjry to ho``ow sumn Juebtbfa jfe Jssurjfmg

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    D;1 8

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    fjturg oh nbs rgsgrvjtbof, mjf egsmrbig tng worl oh tng gxpgrt

    wbtn nbs fjdg, bf tng juebt rgport wbtnout oitjbfbfa prbor

    mofsgft oh tng gxpgrt.

    F;2 9

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    voumngrs jfe bh two jarggs, nbs worl bs eofg

    D:; 9

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    D:; 9

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    [n 3 29:=95:25:,29:=:8>9=>

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