ĐĎॹá>ţ˙ Ť­ţ˙˙˙ĽŚ§¨ŠŞ˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ěĽÁM řż}bjbjâ=â= " €W€Wřx%˙˙˙˙˙˙l       ä şđşđşđ8ňđôćń<ä šă.÷Ü ř",ř,ř,ř‘ú‘ú‘úăăăăăăă$žĺ žç„?ă ‘ú÷ůš‘ú‘ú‘ú?ăQ"  ,ř,řËTăQ"Q"Q"‘úę ,ř ,řăQ"‘úăQ" Q"ń":í˝<  …Ň,ř"÷ {\fÇŻĘä Öăşđ{î )ČŠ…Ň”jă0šăłČŇ Bči!čBč…ŇQ"4ć Ę    ŮVERY IMPORTANT INSTRUCTIONS: Kindly refer the official communication of the University in the B.A. R&S file . UNIVERSITY OF MADRAS M.COM. DEGREE COURSEs CHOICE BASED CREDIT SYSTEM REGULATIONS (w.e.f. 2008-2009) 1. Conditions for Admission Vide Appendix-A 2. ELIGIBILITY FOR THE AWARD OF DEGREE A candidate shall be eligible for the award of the degree only if he/she has undergone the prescribed course of study in a college affiliated to the University for a period of not less than two academic years, passed the examination of all the four semesters prescribed earning 90/91 credits and fulfilled such conditions as have been prescribed therefor. 3. DURATION OF THE COURSE The duration of the course is for two academic years consisting of four semesters. 4 EXAMINATION There shall be four semester examinations: first semester examinations at the middle of the first academic year and the second semester examination at the end of the first academic year. Similarly, the third and fourth semester examinations shall be held at the middle and the end of the second academic year, respectively. 5. COURSE OF STUDY AND SCHEME OF EXAMINATIONS NAME OF THE COURSE 1. M.Com. MASTER OF COMMERCE 2. M.Com. ACCOUNTING AND FINANCE 3. M.Com. CORPORATE SECRETARYSHIP The scheme of examinations for different semesters shall be as follows: Vide APPENDIX - B The following procedure be be followed for Internal Marks: Theory Papers: Internal Marks 25 Best Two tests out of 3 15 marks Attendance 5 marks Assignment/Seminar 5 marks Practical: Internal Marks 40 Attendance 5 marks Practical Test best 2 out of 3 30 marks Record 5 marks Project: Internal Marks best 2 out of 3 presentations 20 marks Viva 20 marks Project Report 60 marks 6. Requirements for Proceeding to subsequent semesterS: (i) Candidates shall register their names for the First semester examination after the admission in the PG courses. (ii) Candidates shall be permitted to proceed from the First Semester upto the Final Semester irrespective of their failure in any of the Semester Examination subject to the condition that the candidates should register for all the arrear subjects of earlier semesters along with current (subject) Semester subjects. (iii) Candidates shall be eligible to proceed to the subsequent semester, only if they earn, sufficient attendance as prescribed therefore by the Syndicate from time to time. Provided in case of candidate earning less than 50% of attendance in any one of the semester due to any extraordinary circumstance such as medical grounds, such candidates who shall produce Medical Certificate issued by the Authorised Medical Attendant (AMA), duly certified by the Principal of the College, shall be permitted to proceed to the next semester and to complete the course of study. Such candidate shall have to repeat the missed semester by rejoining after completion of final semester of the course, after paying the fee for the break of study as prescribed by the University from time to time. 7. PASSING MINIMUM: There shall be no Passing Minimum for Internal. For External Examination, Passing Minimum shall be of 50%(Fifty Percentage) of the maximum marks prescribed for the paper for each Paper/Practical/Project and Viva-voce. In the aggregate (External + Internal) the passing minimum shall be of 50% . Grading shall be based on overall marks obtained (internal + external). 8. CLASSIFICATION OF SUCCESSFUL CANDIDATES: Candidates who secured not less than 60% of aggregate marks (Internal + External) in the whole examination shall be declared to have passed the examination in the First Class. All other successful candidates shall be declared to have passed in Second Class. Candidates who obtain 75% of the marks in the aggregate (Internal + External) shall be deemed to have passed the examination in First Class with Distinction, provided they pass all the examinations (theory papers, practicals, project and viva-voce) prescribed for the course in the First appearance. 9. GRADING SYSTEM: The term grading system indicates a Seven (7) Point Scale of evaluation of the performances of students in terms of marks obtained in the Internal and External Examination, grade points and letter grade. SEVEN POINT SCALE (As per UGC notification 1998) GRADEGRADE POINTPERCENTAGE EQUIVALENT`O’ = Outstanding5.50 – 6.0075 – 100`A’ = Very Good4.50 – 5.4965 – 74`B’ = Good3.50 – 4.4955 – 64`C’ = Average3.00 – 3.4950 – 54`D’ = Below Average1.50 – 2.9935 – 49`E’ = Poor0.50 – 1.4925 – 34`F’ = Fail0.00 – 0.490 - 24 10. RANKING: Candidates who pass all the examinations prescribed for the course in the first appearance itself alone are eligible for Ranking / Distinction. Provided in the case of candidates who pass all the examinations prescribed for the course with a break in the First Appearance due to the reasons as furnished in the Regulations under “Requirements for Proceeding to subsequent Semester” are only eligible for Classification. 11. PATTERN OF QUESTION PAPER: PART –A (50 words): Answer 10 out of 12 Questions 10 x 1 = 10 marks PART –B (200 words):Answer 5 out of 7 Questions 5 x 5 = 25 marks PART –C (500 words):Answer 4 out of 6 Questions 4 x 10 = 40 marks 12. APPEARANCE FOR IMPROVEMENT: Candidates who have passed in a theory paper / papers are allowed to appear again for theory paper / papers only once in order to improve his/her marks, by paying the fee prescribed from time to time. Such candidates are allowed to improve within a maximum period of 10 semesters counting from his/her first semester of his/her admission. If candidate improve his marks, then his improved marks will be taken into consideration for the award of Classification only. Such improved marks will not be counted for the award of Prizes / Medals, Rank and Distinction. If the candidate does not show improvement in the marks, his previous marks will be taken into consideration. No candidate will be allowed to improve marks in the Practicals, Project, Viva-voce, Field work. 13. TRANSITORY PROVISION: Candidates who have undergone the course of study prior to the academic year 2008-2009 will be permitted to appear for the examinations under those Regulations for a period of three years i.e., upto and inclusive of April/May 2012 Examinations. Thereafter, they will be permitted to appear for the examination only under the Regulations then in force. * * * APPENDIX-A CONDITIONS FOR ADMISSIONS 1. M.Com. Master of Commerce A candidate who has passed the B.Com. B.Com/B.A (Corporate Secretaryship), B.Com (Acc Fin) B.C.S., B.B.A., B.Com (Bank Management), B.Com./B.A.(Co-operation), B.A. (Indus. Org.) and B.Sc.(Maths)/ Bsc (Stats) or B.Sc,(Comp. Sc.) or B.C.A, with any two core/main papers offered at the B.Com shall be eligible for admission to M.Com Degree course. 2. M.Com. Accounting and Finance A candidate who has passed the B.Com. B.Com/B.A (Corporate Secretaryship), B.Com (Acc Fin) B.C.S., B.B.A., B.Com (Bank Management), B.A.(Co-operation), B.A. (Indus. Org.) and B.Sc.(Maths) or B.Sc,(Comp. Sc.) or B.C.A, with any two core/main papers offered at the B.Com shall be eligible for admission to M.Com Degree course. 3. M.Com. Corporate Secretaryship A candidate who has passed the B.A (Corporate Secretaryship) / B.C.S / B.Com Corporate Secretaryship or B.Com., B.B.M., B.A(Co-operation),B.Com(Co-operation Degree of this University or other University in Tamil Nadu or BA or any other graduate with Commerce and Accounts as Allied Subject of this University or any other University, accepted by the Syndicate as equivalent thereto, subject to such conditions as may be prescribed there for shall be permitted for appear and qualify for M.Com.(Corporate Secretaryship) Degree examination of this University after a course of study of two academic years in an affiliated college / department of the University shall be eligible for admission to M.Com Degree course. . M.COM. DEGREE COURSE IN COMMERCE FIRST SEMESTER S. NO.COURSE COMPONENTSNAME OF COURSESEMESTERINST. HOURSCREDITSEXAM HRSMAX MARKSCIAEXTERNALCORECom 201 Advanced Corporate Accounting and Accounting Standards 16 HRS432575CORECom 203 Financial Management16 HRS432575CORECom 205 Advanced Marketing 16 HRS432575CORECom 207 Advanced Management Theory16 HRS432575CORECom 209 Managerial Economics 16 HRS432575 Soft skill I 3 Hrs 2 3 25 75 S. NO.COURSE COMPONENTSNAME OF COURSESEMESTERINST. HOURSCREDITSEXAM HRSMAX MARKSCIAEXTERNALCORECom 202 Advanced Cost and Management AccountingII6 HRS432575CORECom 204 Quantitative Techniques for Business Decisions II6 HRS432575CORECom 206 Services MarketingII6 HRS432575ELECTIVE I WITHIN THE DEPARTMENT II6 HRS332575EXTRA DISCIPLINARY ELECTIVE IIII6 HRS332575Soft Skill-II II 3 Hrs 2 32575Internship (During summer vacation)2 SECOND SEMESTER ELECTIVES II SEMESTER (Any one of the following) Com 218 International Trade and Foreign Exchange Com 219 International Banking and Finance Com 223 Labour legislation Com 222 Corporate and Services Tax Com 220 Insurance & Risk Management Com 241 Business Process Outsourcing The following should be offered as Extra disciplinary courses for other department students SEMESTER II Com 234 Banking &Insurance Com 235 Accounting Practices (Any one of the above two) Wherever it is feasible student may be encouraged to go for extra-disciplinary papers. If it is not feasible to offer extra-disciplinary papers the departments can choose one more paper from among the given elective papers in the respective semesters-but other than the extra-disciplinary papers from the academic year 2008-2009. 2. M.COM. DEGREE COURSE IN ACCOUNTING AND FINANCE First Semester COURSE COMPONENTSNAME OF COURSESEMESTERINST. HOURSCREDITSEXAM - HRSC1AEXTERNAL 1 COREAF 701 Computerized Accounting16 HRS4325752 COREAF 703 Cost Estimation and Control16 HRS4325753 COREAF 705 Financial Management16 HRS4325754 COREAF 707 Financial and Cost Audit16 HRS4325755 COREAF 709 Quantitative Techniques16 HRS432575Soft skill -I 1 3Hrs 2 3 25 75 SECOND SEMESTER S. NO.COURSE COMPONENTSNAME OF COURSESEMESTERINST. HOURSCREDITSEXAM HRSMAX MARKSCIAEXTERNAL6COREAF 702 Corporate AccountingII6 HRS4325757COREAF 704 Taxation I II6 HRS4325758COREAF 706 Internal AuditII6 HRS4325759ELECTIVE I WITHIN THE DEPARTMENT II6 HRS33257510EXTRA DISCIPLINARY ELECTIVE II II6 HRS332575Soft skill-II II3 HRS232575Internship(During Summer Vacation)2 ELECTIVES II Semester (One out of the following) AF 718 Accounting for Government and Non-Profit Organizations AF 719 International Financial Management AF 720 Management Information system AF 721 Risk management and Derivatives EXTRA DISCIPLINARY SUBJECTS FOR OTHER DEPARTMENTS II Semester AF 722 Project appraisal and Financing AF 726 Human Resource Management (Any one of the above two) Wherever it is feasible student may be encouraged to go for extra-disciplinary papers. If it is not feasible to offer extra-disciplinary papers the departments can choose one more paper from among the given elective papers in the respective semesters-but other than the extra-disciplinary papers from the academic year 2008-2009. 3. M. COM DEGREE COURSE IN CORPORATE SECRETARYSHIP SCHEME OF EXAMINATION: FIRST SEMESTER SI. No.Course ComponentsSubjectsInst. HoursCreditsHrs.Max. MarksCIAExternal1CorePAPER-I General and Commercial Laws64325752CorePAPER-II Corporate Accounting64325753CorePAPER-III Company Law and Secretarial Practice – I65325754CorePAPER-IV Labour and Industrial Laws64325755CorePAPER-V Organizational Behaviour64325756Skill based2 SECOND SEMESTER SI. No.Course ComponentsSubjectsInst. HoursCreditsHrs.Max. MarksCIAExternal7CorePAPER-VI Direct Tax Laws64325758CorePAPER-VII Securities Laws and Regulations of Financial Markets64325759CorePAPER-VIII Company Law and Secretarial Practice – II653257510CorePAPER-IX Business Regulatory Framework643257511Extra Disciplinary-IPAPER-X Practical Accounting633257512Skill based2 1. M.COM. DEGREE COURSE IN COMMERCE SYLLABUS (w.e.f..2008-2009) Course Objectives To offer an integrated knowledge and expertise on various functional aspects of business To offer exposure on job oriented skills To train students to work on business related problems To strengthen the character and personality of students on the value foundation and to prepare them to accept responsible job positions in academia and business. SEMESTER-I COM 201 ADVANCED CORPORATE ACCOUNTING AND ACCOUNTING STANDARDS Objective To impart knowledge on corporate accounting methods and procedures. To develop skills in the preparation of accounting statements and in their analysis. Unit 1 Advanced problems in share capital and debenture transactions including underwriting. Valuation of goodwill and shares. Unit 2 Acquisition, Amalgamation, absorption and reconstruction (internal and external) schemes. Statements for liquidation of companies. Unit 3 Consolidated final statement of Holding companies and subsidiary companies -inter company holdings and owings -treatment of dividends. Unit 4 Final statements of banking companies and insurance companies Accounting for price level changes -Social responsibility accounting -Human resources Accounting. Unit 5 Basic postulates of accounting theory and generally accepted accounting principles and practices recommended by the ICAI -Mandatory Accounting Standards (AS) issued by the ICAI. Note The proportion between theory oriented and problem oriented questions in the University examination shall be 20:80. References 1. M.C. Shukla and T. S. Grewal, Advanced Accounts, New Delhi, S. Chand and Co., 2002 2 R.L. Gupta and M. Radhaswamy, Advanced Accounts, New Delhi, Sultan Chand, 2002 3 S.P. Jain and K.L. Narang, Advanced Accounts, Ludhiana, Kalyani Publishers, 2002. 4 T S Reddy, et.al., Corporate Accounting, Chennai, Margam Publications 2002. COM 203 FINANCIAL MANAGEMENT Objectives To impart knowledge on the fundamentals of finance function in business. To develop skills in financial analysis and decision making. Unit 1 Functions of manager – methods and sources of raising finance – sources of short term and long term finance – critical appraisal of different securities and bonds as source of finance – equity shares – convertible and non-convertible debentures – preferred stock. Objectives / goals of finance function -financing decisions -investment decision -importance of financial planning -problems in financial forecasting Unit 2 Capital Structure decisions -Traditional and MM approaches -current views -determinants - capital structure- overtrading-over and under capitalisation -leverage analysis EBIT -EPS analysis. Unit 3 Cost of capital measurement WACC-MCC and value of the firm -factors influencing dividend policy of firm -dividend relevancy -company law provisions on dividend payment. Unit 4 Investment decisions -risk -required rate of return -estimating cash flows -present value of cash flows -evaluation of alternative investment proposals -sensitivity analysis -simulation -decision making under conditions of risk and uncertainty -inflation and investment decisions. Unit 5 Working capital management -working capital cycle -forecasting of working capital requirement - factors influencing working capital- different components -inventory -cash -receivables -credit policies –collection policies. Note The proportion between theory oriented and problem oriented questions in the University Examination shall be 60:40. References 1 Van Horne J. Financial Management & Policy Pearsori Education, Delhi 2002. 2 Brealey and Myers, Principles of Corporate Finance, New York, McGraw Hill, 1990. 3 West on and Brigham, Managerial Finance, New York, Holt Rinehart, 1989. 4 I.M. Pandey, Financial Management, New Delhi, Vikas,1990 5 Babatosh Banerjee, Financial Policy and Management Accounting, Calcutta, The World Press, 1991 6 Prasanna Chandra, Financial Mangement Theory and Practice, New Delhi, TMH 2002 COM 205 ADVANCED MARKETING Objectives To offer knowledge and expertise in the marketing functions of business. To provide exposure on marketing practices of business firms. Unit I Marketing- concepts -types -products marketing, securities marketing, services marketing etc. - marketing segmentation and targeting -marketing environment. Unit 2 Products -meaning and classification -product planning and development -product life cycle - product mix Vs. Marketing Mix -product line strategies -branding, packaging grading, standardisation, labelling. Unit 3 Product pricing -price determination -pricing policies, strategies and techniques -distribution channels- sales promotion techniques and methods -salesmanship and advertising. Unit 4 Distribution cost analysis -break up of distribution cost, -marketing risks -control and management -direct marketing -maxi marketing model, Marketing finance -sources -sale on open account -bank credit, factor accounts receivable, financing -alternative methods -financing of internal marketing and external marketing. Unit 5 Marketing ethics -Consumer Protection Act -state level councils -RTPs and UFTs under MRTP Act -legal provisions to prevent adulteration, underweight, substandard etc. References 1 Stanton W.J. et. al., -Fundamentals of Marketing, McGraw Hill, New York, 1991. 2 Philip Kotler, Marketing Management -11 th Ed. Mew Delhi, Pearson Education, 2002. 3 Rarnaswami and Namakumari -Marketing Management in Indian Context, Tata McGraw Hill, New Delhi, 1994. COM 207 ADVANCED MANAGEMENT THEORY Objectives To provide expert knowledge in the emerging management techniques and ideas. To build conceptual clarity and the skill of concept applications. Unit 1 Managing in 21 st century -Global environment -cultural and ethical environment -Managing for quality -Japanese Management. Unit 2 Strategic Management and Learning organisations -Decision making and creativity. Unit 3 TQM -what is TQM -ISO 9000 Overview -Importance steps in ISO Registration - ISO in Indian Companies. Unit 4 Business process reengineering -Managing -need, responsibility and implementation of BPR limitations, BPR in Indian Industry. Unit 5 Information Technology and its impact on management -Indian contribution to the Management thought vedic management concepts -Bhagavat Gita- Tirukkural- contemporary issues -women in management. Reference 1. Stephen Robbins, Management 7th Ed Pearson Education, New Delhi, 2002. 2. Gary DressIer, Management Prentice Hall (Pearson Education) 2001 3. Doede Keuning, Management A Contemporary Approach Prentice Hall (Pearson Education) 1998. 4. Gregory Bounds, Beyond Total Quality Management, McGraw -Hill, 1994. 5. Luis Gomez -Meijia et.al. Management, McGraw Hill-2001 COM 209 MANAGERIAL ECONOMICS Objectives To offer expertise and knowledge on the application of economic theories and concepts to business decisions. Unit 1 The Scope and Methods of Managerial Economics -Risk -uncertainty and probability analysis - Approach to managerial decision making and the theory of firm Unit 2 Demand analysis, basic concepts and tools of analysis for demand forecasting, use of business indicators; demand forecasting for consumer goods, Consumer durable and capital goods. Unit 3 Concepts in resource allocation, cost analysis; Breakeven analysis, short run and long run cost functions; production function: cost -price -output relations -Capital investment analysis. Economics of size and capacity utilisation input -output -analysis Unit 4 Market -structure, Pricing and output; general equilibrium. Product policy, rates, promotion and market strategy -Advertising rates model- Advertisement budgeting. Unit 5 Pricing objectives -pricing methods and approaches -Product line pricing -Differential pricing. Monopoly policy restrictive agreements -Price discrimination -Measurement of economic concentration -Policy against monopoly and restrictive trade practices. References 1 Peterson, Managerial Economics 4th Ed. Pearson Education, New Delhi, 2002. 2 Spencer, M.H. : Managerial Economics, Text Problems and Short Cases. 3 Mote and Paul: Managerial Economics TMH, New Delhi. 4 Sampat Mokherjee, Business and Managerial Economics Calcutta New Central Book Agency, 1996. 5 D.N. Dwivedi Managerial Economics, New Delhi Vikas, 1998 SEMESTER-II COM 202 ADVANCED COST AND MANAGEMENT ACCOUNTING Objectives To impart knowledge on cost and management accounting techniques. To develop the skills of students in the preparation of cost and management accounting statements. To develop analytical skills of students in the study of advanced cost and management accounting statements. Unit 1 Installation of costing system -records required to be maintained under the Companies Act - management control and information system -cost reduction and cost control techniques -control over wastages, scrap, spoilage and defectives. Unit 2 Costing methods -product costing -process costing -treatment of equivalent units -inter -process profit- JIT costing -Activity based costing. Unit 3 Budgets and Budgeting control- Flexible Budgets, Zero Base Budgets. Unit 4 Cost Volume Profit Analysis -decision making -make or buy, own or lease, repair or renovate, changes V s. Status quo, sell or scrap, export V s. local sales, shut down or continue. Responsibility Accounting and Transfer Pricing -Measurement of Segment Performance. Unit 5 Financial Statement analysis -Ratio analysis -Funds / Cash flow statement. Note The proportion between theory and problems shall be 20:80 References 1 Horngren C. T. 11 th Ed, Cost Accounting -A Managerial Emphasis, New Delhi, Pearson Education, 2002. 2 Kaplan, Advanced Management Accounting, 3rd Ed. Pearson Education, New Delhi, 2002 3 Polimeni, et. at. Cost Accounting: Concepts and Applications for Managerial Decision Ma king, New York, McGrawHill, 1991. 4 Choudhary Anu Prasad Roy & Amitava Bhattac.harya, Cost and Management Accountancy: Methods and Techniques, Calcutta, New Central Book Agency, 1991. 5 T.S. Reddy and Y.H. Reddy, Cost and Management Accounting, Margam Publications, Chennai,2002. COM 204 QUANTITATIVE TECHNIQUES FOR BUSINESS DECISIONS Objectives To provide knowledge in quantitative methods and applications. To offer expertise in quantitative analysis. Unit 1 Theory of probability -probability rules -Baye's theorem -Probability distribution -Binomial, Poisson and Normal. Statistical decision theory -Decision environment -decision making under certainty and uncertainty and risk conditions -EMV, EOL and marginal analysis -value of perfect information - decision tree analysis. Unit 2 Sampling-Meaning of random sample -sampling methods -sampling error and standard error relationship between sample size and standard error Sampling distribution -characteristics- central limit theorem -estimating population parameters - point and interval estimates -estimating proportion, percentage and mean of population from large sample and small sample. Unit 3 Testing hypothesis -testing of proportions and means -large samples -small samples -one tailed and two tailed tests -testing differences between mean and proportions -errors in hypothesis testing -chi square distribution -characteristics -applications -test of independence and tests of goodness of fit - inferences -F distribution- testing of population variance- analysis of variance -one way and two way. Unit 4 Correlation and regression -Simple, partial and multiple correlation -simple, partial and multiple regressions -estimation using regression line -standard error of estimate -testing significance of correlation and regression coefficients -interpreting correlation -explained variation and unexplained variation - coefficient of determination- multivariate analysis -factor, cluster and discriminant analysis. Unit 5 Linear programming graphic and simplex models -maximisation and minimization -transportation -Assignment. Note The proportion between theory and problems shall be 20: 80 References 1 Richard I. Levin and David S Rubin, Statistics for Management, 7th Ed. Pearson Education New Delhi, 2002. 2 S.P. Gupta, Statistical Methods, Sultan Chand, 2000. 3 Johnson, Applied Multivariate Statistical Analysis, 5th Ed, Pearson Education, 2002. COM 206 SERVICES MARKETING Objectives To provide specialized knowledge on marketing skills for service sector. To expose students to marketing practices in service sector. Unit ! Nature and classification of services -Characteristics of services and their marketing implications. Unit 2 Marketing strategies for service firms -with special reference to information, communication, consultancy, advertising, professional services, after -sales service, recruitment, training and tourism. Unit 3 Product support services -pricing of services -problems of quality -innovations in services. Unit 4 Marketing of financial services -nature- types -marketing of insurance -mutual fund -marketing for non-profit firms. Unit 5 CRM & Relationship Marketing -Customer Satisfaction References 1 Christopher Lovelock, Services Marketing, 4th Ed, Pearson Education, 2002. 2 EG Bateson, Mal1agil1g Services Marketing -Text and Readings, Dryden Press, Hinsdale Ill, 1989 3 Philip Kotler and Paul N Bloom, Marketing Professional Services, Prentice Hall, New Jersey, 1984 4 Payne, The Essencl' of ServIces Marketing, New Delhi, Prentice Hall, 1994. 5 Helen Wood Ruffe, Services Marketing, Macmillan India, New Delhi, 2002. 6 Mary Anrn Pezzallo, Marketing Financial Services, Macrnillan, 2002 ELECTIVES COM 218 INTERNATIONAL TRADE AND FOREIGN EXCHANGE Objectives To provide an overview of functioning of global business and foreign exchange transactions. Unit 1 World Economy -Global Interdependence -Multinational Banks & Insurance -Policies & Nationalism, International Marketing & Law -Balance of Trade -Balance of Payments -Globalisation and market effects of Tariffs an~ Quotas. Unit 2 Identification of export markets -Organising for Exports -entry conditions -Pricing -Export promotion councils -commodity boards -Registration procedures -types of exporters -Export cargo insurance -International tendering & subcontracting -product development & on export pricing -sale and payment terms in a trade contract -settlement of trade disputes -protection against risk in foreign trade -role of ECGC -various guarantee schemes of ECGC -Financing foreign trade. Unit 3 India's Trade Policies -Trade policies in the context of WTO -Export-Import Procedures Documentation. Unit 4 India's Foreign trade -trends -balance of payments crisis and solutions -Liberalisation in the 1990's -trade policy package -policy on foreign direct investments -fiscal aspects -rupee convertibility. Unit 5 Foreign exchange -basic principles -how the market works -participants in FE Market, Quoting and settlement -Spot Market- Forward Market -Derivative Market -Speculation -Hedging against Exchange risk -Regulation and Management of FE in India. References 1 Varshney R.L, & Bhattacharya B., International Marketing Management, New Delhi, Sultan Chand, 20Q1. . 2 Kripalani, VH.', International Marketing, New Delhi, Prentice Hall. 3 Verghese S.K., Foreign Exchange & Financing of Foreign Trade, New Delhi, Vikas. 4 S.Jeevanaridham, Foreign Exchange, New Delhi, Sultan Chand, 1998. 5 Surendra S, Yadav et.al Foreign Exchange Markets, Macrnillan 2002. COM 219 INTERNATIONAL BANKING AND FINANCE Objectives To develop knowledge in the operations of international banking and the sourcing of international finance. UNIT l Nature and background of international banks -major national financial markets and their integration (USA, UK, Germany and Japan) International finance and investment-lending services -documentation - foreign exchange services -investment banking services -country risk -Foreign exchange services - investment banking services –country risk- Foreign exchange arithmetic -convertibility -exchange control regulations -Features of the liberalised exchange rate management system (LERMS) role of the RBI- effect of financial, political and the economic events on the exchange rates -various export promotion schemes. UNIT 2 International banking market -innovations -financial investments and techniques -currency and interest rates- swaps, options, futures, euro-commercial paper etc. and their variance -syndication of loans -pricing and marketing of syndicated loans. Rating of bank and non-banking financial institutions - criteria for ranking and rating agencies. UNIT 3 Sources of funds consideration for the bank as a borrower, retail, wholesale C1,1stomers and inter- bank deposits -certificates of deposit and bearer deposit notes -banker's acceptances -commercial papers- private placements -subordinated capital debt issues (Fixed and Floating rate) raised by banks on the domestic and the international capital markets. Banking supervision: REI requirements -banks own balance sheet considerations -internal control- risk management -maturity mismatch, exchange control- regulation of euro market -offshore banking centres -basic concept and developments. UNIT 4 Internal cash management -management of accounts and cash. positions -reconciliations -liquidity -central bank requirements -switching of funds -targeting -yield objectives. . UNIT 5 Principles of accounting and processing: Foreign exchange -loan deposit and security transactions in foreign currencies -futures and options contracts in context of- foreign exchange revaluations -interest accruals, commission and front end fees -margin requirements' funding of branch- affiliate -confirmations. Inter-bank agency arrangements -correspondent bank and inter group relationships. References 1 Hubbard, Money, the Financial System and the Economy 4th Ed, Pearson Education 2000. 2 Jane Hughen et.al. International Banking, Pearson Education, 2002. 3 Daniels, International Monetary and Financial Economics, Thompson Learning 2002, COM 223 LABOUR LEGISLATION Objectives To provide an overview of various labour legislation and their impact on business. Unit 1 Industrial law and labour law-need for labour legislation principles of labour legislation-constitution as the basis for labour legislation -main postulates of labour policy -The Factories Act, 1948- object, amendments, definitions, approval, licensing and registration of factories, health, safety and welfare, provisions relating to hazardous processes -employment of women and children. Unit 2 The Trade Unions Act, 1926 -definition, object- certain acts to apply to registered trade union - registration of trade unions -cancellation of registration and appeal- rights and privileges -duties and liabilities amalgamation of trade unions-dissolution. The Industrial Disputes Act, 1947 -definitions - authorities under the Act, reference of disputes -arbitration -award and settlement -lay-off and retrenchment -strikes and lock-outs -closure -special provisions relating to them. Unit 3 The Workmen's Compensation Act, 1923 -objects -definitions -employer's liability for compensation -amount of compensation -method of calculating compensation -distribution of compensation -notice and claim -return as to compensation -The Minimum Wages Act, 1948 -objects -definitions. Unit 4 The Employees State Insurance Act, 1948 -objects -definitions -administration of the scheme - general provisions of the corporation committee and council- contributions -various benefits. The Payment of Wages Act, 1936-definition - rules for payment of wages -deductions from wages -registers and records -inspection. Unit 5 The Payment of Bonus Act, 1965 -objects -definitions -eligibility and disqualifications for bonus- determination of bonus -determination of surplus -payment of bonus linked with production or productivity. The Employees Provident Fund and Miscellaneous Provisions Act, 1952- object -definition -employees provident fund schemes -employees family pension scheme and fund. References 1 N.D.Kapoor, Handbook of Industrial Law, Sultan Chand, 2002. 2 D.P.Jain, Industrial Law, Konark Publishers, 2000. 3 S.N.Misra, Labour and Industrial Laws, Sangam Law Agency, Allahabad, 2000. 4 S C. Srivastava, Industrial Relations and Labour Laws, Vikas 2002 COM 222 CORPORATE AND SERVICES TAX Objectives To provide an overview of income tax and service tax computation for business. To develop skills in tax computation. Unit 1 Income Tax Act provisions relating to profits and gains from Business and Profession -set off and carry forward of losses -Capital gains -Business income computation -Exemptions and deductions applicable to firm. Unit 2 Income Tax obligation of Corporate Units -assessment of companies -advance payment of tax - Tax deducted at source -filing of returns -assessment procedures -dispute settlement, tax avoidance and tax planning. Unit 3 Services taxes -growing importance -revenue potential legislative provisions and administration. Unit 4 Services providers -liability to pay tax -professionals -consultants -stock brokers -Courier Service -Advertising Service -Real Estate Agents -credit rating agencies -Insurance & Banking and Financial Service. Unit 5 Maintenance of records -audit of records -Service tax return -assessment procedure -payment of tax -service tax authorities -their powers. References 1. Vinod K. Singhania, et.al. Direct Taxes, Taxmann Publications, latest edition. 2. Mittal J.K. Practice & Procedure of Service Taxes, Bharat Law House, New Delhi, latest edition. 3. Moharlavi,. R. Service Tax Concept & Procedures, Bharat Law House, New Delhi, Latest edition. 4. N. Marwah et. a] Service tax Law & Procedures, New Age International 2002. COM 220 INSURANCE AND RISK MANAGEMENT Objectives To provide knowledge on how insurance can be used in business for risk mitigation and management. UNIT-l Risk and risk management process -risk identification- evaluation -risk management techniques, Insurance as a risk management technique-selecting and implementing risk management techniques. UNIT-2 Commercial risk management applications -property -liability-commercial property insurance - different policies and contracts -business liability and risk management insurance -workers' compensation and risk financing. UNIT-3 Personal risk management -applications -property -liability-risk management for auto owners - risk management for homeowners. UNIT-4 Risk management applications-loss of life-loss of health -retirement planning anci tl.i11uities -employee benefits -financial and estate planning. UNIT-5 Risk management environment -Insurance industry -functions and organisation of insurers - Government regulation of insurance sector- IRA -Privatisation of insurance business in India -changes in Insurance Act -Insurance intermediaries insurance products pricing, claim valuation -Foreign insurers in India. REFERENCES 1 James S.Trieschman, Sandra G.Gustavson, Robert E.Hoyt, Risk management and Insurance, Thomson Asia Pvt. Ltd., Singapore, 2002. 2 Insurance Act -Latest. 3 Arthur C Williams, Risk Management and Insurance, 8th Ed, McGraw Hill, 1998. 4 Anand Ganguly, Insurance Management; New Age International, 2002 COM 241 – BUSINESS PROCESS OUTSOURCING Objectives To develop an understanding of the need, the procedures, the management of outsourced business process. Unit – 1 Introduction – meaning – Planning outsourcing – defining scope of transaction – areas targeted for BPO – General categories – administration – Asset and property management – finance – HR Unit – 2 Selecting group of potential vendors – request for proposal – selecting the vendor – negotiating strategy – process – exposure analysis – BPO Contract – Key issues. Unit – 3 Sharing inter-firm process – survey of technology – Pricing Considerations – Transaction Costs – Measuring performance – Service levels – Benchmarking Unit – 4 Structure of BPO Agreement – Transaction – Integration – Staffing – Customer Responsibility – Intellectual Property – Audit – Liability – Liquidated damages Unit – 5 Contract Related issues – Dispute Resolution – Governing law – Taxing BPOs – International Issues – US Backlash References BPO: Process, Strategies &* Contracts, Arthur john K. Halvey, Barbara Murphy Melby. John Wiley & Sons Outsourcing: Steven M. Bragg, John Wiley & Sons Alliances Outsourcing & the lean Organisation. – Michael Milgate, Greenwaad Pub Gruup, 2001 It Outsourcing guide – Rob Aaldens BPO – The hot world of doing Business – Ramesh Kumatr Strategic Outsourcing – Maurice F. Greaver, Aualam 1999 S. Nakkiran & D.J. Franklin, “BPO”, Deept & Deep Publication, 2004 The following should be offered as Extra Disciplinary courses for other Department students. COM – 234 BANKING AND INSURANCE Unit-I Structure of Indian Banking –Functions of a Bank –Role of Banks in Economic Development – Regulations of Banks by RBI Unit-II Banking Products –Deposits –Advances –Types of Advance – Cheque, Demand Draft ,Credit Card –Debit Card, ATMs – Bank Assurance. Unit-III Procedure for availing the following Loans –Business loans. Education loans, Personnel loans Unit-IV Insurance –Meaning –Classifications –Life and Non-life –General Principles of Insurance Unit –V Insurance Risk-Insurance Marketing-Role of Insurance Regularity and Development Authority (IRDA) Reference Books: 1. Introduction to Banking Vijayaragavan Iyengar, Excel Books Management of Banking and Financial Services.  Jusin Paul Pearson Education in South India Padmalatha Suresh Dorliney Kinderslaj (India) Pvt ltd., Financial Institutions and Markets L.M. Bhole, The Tata Mc Graw – Hill Companies. Fourth Edition. COM –235 ACCOUNTING PRACTICES Unit –I Glossary of Accounting terms. Unit-II Principles of Double Entry, Journals, Ledgers, Cash book -Trial Balance Unit- III Trading Accounts, Profit and Loss Account -Balance sheet Unit-IV Analysis of Financial Statements –Use of Ratios Unit –V Computerized Accounting –Software Packages –Benefits Reference Books: Practical Accounting M.Radhaswamy, R.L. Gupta Sultan Chand Company Advance Accountancy M.C. Shukla T.S. Grewal Sultan Chand Company S.C Gupta Financial Accounting R.L. Gupta V.K. Gupta Sultan Chand Company Financial Accounting Dr. S.N.Maheswari , Sultan Chand Company Financial & Management Accounting T.S. Reddy Hari Prasad Reddy Margam Publication Financial & Management Accounting Dr. S.N. Maheswari, Sultan Chand Company Computer Application in Business and Management - Ananthi Sheshasaayee 2. M.COM. DEGREE COURSE IN ACCOUNTING AND FINANCE SYLLABUS SEMESTER – I AF 701 COMPUTERISED ACCOUNTING (Credits -4) Objectives To develop the skills of students to prepare accounting statements using accounting software. Unit – I Introduction – features – basic concept of Computerized accounting and Inventory system – accounts organisation & types of accounts – accounts statements – purchases & sales – credit & debit – transaction, invoice, voucher, order, cost & stock – income & expenses – inventory control. Unit – II Masters – creation of Accounts Master – Ledger – cost – group – Budgets – Voucher & Inventory – creation of Inventory Master – Stock Item – Group & Unit measurement. Unit – III Transactions – Accounts vouchers entry – contra – receipt – payment – journal – debit & credit notes – sales, purchase option and post-date vouchers. Inventory voucher entry – types – delivery challan – Goods Receipt Note, Sales & Purchase returns – Invoice – Stock Transfer – Bill of Material Physical Stock Voucher. Unit – IV Reports – Accounting Report – Trial Balance – Profit & Loss account – Balance Sheet & Stock Statement – Account Books – Cash & Bank Books – Ledger summaries – Bills Receivable & Payable Statements. Unit – V Inventory Report – Stock Summaries – Group Summaries – Order Books & Summary – Order status – Sales Order Summary - Purchase Order Summary – Printing – Reports on Printer – Reports to File. Note: The practical examination will be conducted by an internal examiner and an external examiner jointly. The Theory paper (3 hours &100 marks) will be scaled to 60 marks. The practical paper ( 3 hours & 100 marks ) will be scaled to 40 marks. The candidate has to secure 50% in each of the Practical & Theory papers to secure a pass. Failure to secure the minimum either in the Theory or in the Practical will entitle the reappearance only in that paper. 20 marks out of 100 for the practical paper is reserved for the record. References K.K. Nidhani , Implementing Tally Namrata Agarwal, “ Financial Accounting using Tally”, Dream tech Publishers, New Delhi, 2003 AF 703 COST ESTIMATION AND CONTROL (Credits -4) Objectives To impart knowledge on the methods and techniques of cost estimation and control. To develop the skills in cost estimation and control. Unit-I Introduction – Cost behaviour and value improvements- Need for cost information-costing systems –cost behaviour and decision making –financial gearing and operational gearing. Unit-II Systems for product cost determination –concepts in cost determination-activity based costing and management -job and process costing –applications. Unit –III Systems for decision making –Marginal costing and contribution analysis –Differential costing Unit –IV System for cost control and reduction –Budgetary control –Functional budgets and responsibility system. Unit – V Standard costing and variance analysis –Material ,Labour Overhead and profit variances. Note- The question paper should consist 80% problems and 20% theory questions. References V.G.Sridharan , Costing for Management Vikas publishing house, New Delhi. S.P.Jain and Narang, Advanced cost accounting Kalyani Publishers. Saxena and Vashist, Advanced cost and management accounting Sultan Chand, New Delhi. Charles T. Horngren Cost Accounting :A managerial emphasis, Prentice Hall, New Delhi, 2004. M.Y.Khan, P.K.Jain, “Theory and problems of management and cost accounting”, Tata Mc Graw Hill, 2001 AF 705 FINANCIAL MANAGEMENT (Credits -4) Objectives To impart knowledge on sources of financing and methods of appraisal of investment decisions and risks involved in financial operations. Unit – I Financial management- objectives- functions, scope- Evolution, Interface of financial management with other areas - Environment of corporate finance. Unit – II Cost of capital- weighted average cost of capital- cost of capital and investment analysis- Financial and operating Leverage – Risk return analysis – Capital Structure theories – net income approach- net operating income approach – MM approach – Modern Approaches. Unit – III Investment decisions – Investment appraisal methods – risk and uncertainty in Investment decisions – Capital rationing. Unit – IV Dividend theories- issues in dividend policy- Dividend Relevance- Walter’s model- Gordon’s model- dividends and Uncertainity- dividend irrelevance- Modigliani and miller’s Approach- Dividend policy and market imperfections. Unit – V Working Capital management – determining working Capital needs - working Capital cycle – sources for short term finance. Note- The question paper should consist 60% problems and 40% theory questions. References I.M.Pandey, Financial management, Vikas publications, New Delhi.latest edition James.C.Van Horne, Financial management and policy, Prentice Hall India, New Delhi.latest edition Dr. Prasanna Chandra, Financial management; theory and practice Atlas MC grew hill 1995. M.Y.Khan and P.K. Jain, “Financial management”, Tata Mc Graw Hill, 2001 Eugene F. Brigham, Michael C. Ehrhardt, “ Financial Management”, Thomson Southwestern Publication, 2002 Brealey & Myers, “ Corporate finance”, Tata Mc Graw Hill, New York, 2003 AF 707 FINANCIAL AND COST AUDIT (Credits -4) Objectives To provide expertise in the procedures and methods of financial and cost audit. Unit – I Financial audit – nature and scope – essentials of Company audit – Revenue and Capital transactions – duties and liabilities of auditors – importance of audit report. Unit – II Evolution of cost audit- cost audit- concepts- objectives and Scope- cost audit Vs financial audit- cost audit as aid to the Management Cost auditor- his appointment- Rights, powers, duties and Responsibilities- financial Auditor- cost auditor- Internal Auditor-Relationship. Unit – III Cost audits planning- Familiarization with industry and systems And schemes- Requirements of cost audit, its importance Preparations, model plan and routine. Unit – IV Internal control system relating to financial audit and cost audit-Evaluation of internal control system- Accounting and budgetary Control- capacity utilization and inventory control. Unit – V Cost audit working papers and notes- cost audit - report Rules- contents and Para wise illustrations- notes and Qualifications- distinction and examples. References A.R.Ramanathan, “ Cost and Management Audit”, Tata Mc Graw Hill, Latest edition Gupta, “ Contemporary auditing”, Tata Mc Graw Hill, 2001 D.Dutta Chowdhury: “cost audit and management audit”. Philip. I. Deliese and Others: Montgomery’s auditing, John Wiley and sons M.V.Rathnam: Cost audit and management audit, Kitab Mahal. B.N.Tandon: Practical Auditing- S.Chand and Co,2001. AF 709 QUANTITATIVE TECHNIQUES (Credits -4) Objectives To provide knowledge in quantitative methods and applications. To offer expertise in quantitative analysis. Unit – I Theory of probability – probability rules – Baye’s theorem – Probability distribution – Binomial, Poisson and Normal. Statistical decision theory -- Decision environment -- decision making under certainty and uncertainty and risk conditions - EMV, EOL and marginal analysis - value of perfect information - decision tree analysis. Unit – II Sampling-Meaning of random sample - sampling methods - sampling error and standard error - relationship between sample size and standard error Sampling distribution - characteristics- central limit theorem - estimating population parameters -point and interval estimates - estimating proportion, percentage and mean of population from large sample and small sample. Unit – III Testing hypothesis -testing of proportions and means- large samples - small samples - one tailed and two tailed tests - testing differences between mean and proportions - errors in hypothesis testing - chi square distribution - characteristics - applications of tests of independence and tests of goodness of fit - inferences - F distribution- testing of population variance- analysis of variance - one way and two way. Unit – IV Correlation and regression Simple, partial and multiple correlation - simple, partial and multiple regressions - estimation using regression line - standard error of estimate - testing significance of correlation and regression coefficients - interpreting correlation - explained variation and explained variation - coefficient of determination- multivariate analysis - factor, cluster and discriminant analysis. Unit – V Linear programming graphic and simplex models - maximisation and minimization – Transportation – Assignment. Note- The question paper should consist 80% problems and 20% theory questions. References Richard I.Levin and David S. Rubin, Statistics for Management, Prentice Hall of India, latest edition. S.P.Gupta, Satistical Methods, Sultan Chand, latest edition Sanchetti and Kapoor, Statics, Sultan Chand, 1992. G.C.Beri, “ Statistics for management”, Tata Mc Graw Hill, 2003 J.k.Sharma, “ Business Statistics”, Pearson, 2004 Anderson Sweeney Williams, “ Statistics for Business and Economics”, Thomson. 2002 R.P.Hooda, “ Statistics for Business”, Mc Millan, 2003 Levine Krehbiel & Bevenson, “ Busines statistics”, Pearson edition , Delhi, 2000 SEMESTER – II AF 702 CORPORATE ACCOUNTING (Credits -4) Objectives To impart knowledge on corporate accounting methods and procedures. To develop skills in the preparation of accounting statements and in their analysis. Unit – I Preparation of Company Final Accounts – P&L A/c – Balance Sheet (Advanced problems) Unit – II Acquisition – Amalgamation & Absorption. Unit III Reconstruction – Internal and External – Liquidation of Companies. Unit – IV Final Statements – Banking and Insurance companies. Unit – V Accounting for price level changes – Social Responsibility accounting – HR accounting. Note- The question paper should consist 80% problems and 20% theory questions. References M.C.Shukla and T.S. Grewal, Advanced Accounts, New Delhi, S.Chand and Co., 2002. R.L.Gupta and M.Radhaswamy, Advanced Accounts, New Delhi, Sultan Chand, 2002. S.P.Jain and K.L.Narang, Advanced Accounts, Ludhiana, Kalyani Publishers, 2002. T.S.Reddy, et. Al. Corporate Accounting, Chennai, Margam Publications, 2002. AF 704 TAXATION – I (Credits -4) Objectives To impart knowledge in the basics of income tax law and provisions. To develop tax computational skills. Unit – I Basic concepts – capital Vs. Revenue receipts, expenditure – method of accounting – Residential status and incidence of tax – exempted incomes. Unit – II Heads of incomes – salaries, income from house property, profits and gains of business or profession, capital gains, income from other sources – Computation of Total Income. Unit – III Deduction to be made in computing total income – rebates and relief – taxation of nonresidents – set off and carry forward of losses - clubbing of income – Assessment of individuals, firms and companies. Unit – IV Tax consideration in specified managerial decisions and their implications on cash flow, make or buy, own or lease, retain or replace, export or domestic sales, shut down or continue, purchase by installment or hire, expand or reduce the size of business. Unit – V Tax consideration in special areas – foreign collaboration agreements, mergers, amalgamation, reconstructions. Note- The question paper should consist 60% problems and 40% theory questions. References Vinod K.Singhania, Direct taxes : Law and practice , Taxmann publications , New Delhi Bhagwati prasad, Direct taxes, Law and practice, Wishwa Prakash, New Delhi B.B.Lal , Direct taxes, practice and planning, Konark Publishers. Lakhotia R.N. & S.Lakhotia, Corporate tax planning handbook, vision Books. AF 706 INTERNAL AUDIT (Credits –4) Objectives To develop theoretical and practical skills for internal auditing in organizations. Unit – I The nature of internal auditing - Definition of and reason for internal auditing/objectives, scope, responsibility and authority/independence and objectivity/fraud/ethics. Unit – II Administration of the internal auditing department - Reporting status / selection of staff/orientation and training of staff, staff/guidelines evaluation of staff long range audit programmes/measurement of audit accomplishments - Administration of the audit assignment - Relationships with auditees/external relationships. Unit – III Internal Control - Systems development controls/organizational controls procedural controls, Control in an EDP system - The auditor’s environment. Unit – IV Tools and techniques of Internal audit - Audit programmes/audit reports/field work/flowcharts/internal control questionnaires/preliminary survey/sampling techniques/working papers. Unit – V Accounting/ advertising/ communications/ finance/ manufacturing/ marketing/ orgnisational planning and development/personnel administration /physical distribution/production planning and control/public activities /purchasing/research and development - Functions listed are illustrative of areas subject to testing. A broad foundation in auditing all segments of an organisation is required. References Edds J.Auditing for Management, Toronto Ontarios, Sir Isaac Pitman Ltd., Latest edition Mints F: Behavioural Patterns in internal Audit Relationships, Orlando, Florida: Institute of Internal Auditors Inc., Latest edition Brink V: The Internal Auditor, Review of Organisational Control, Florida. The Institute of Internal Auditors Inc Latest edition Brink V.Cawhin J & Witt H: Modern Internal Auditing 3rd Ed., New York, Ronald Press, Latest edition Sawyer L.B: The Practice of Modern Internal Auditing, Orlando, Florida : Institute of Internal Auditors Inc Latest edition. V.S.Agarwal,“Internal Auditing”, Professional book publishers Arora R.C., “ Internal Auditing, Principles and practices, ILBC Publishers. ELECTIVES AF 718 ACCOUNTING FOR GOVERNMENT AND ( Credits-3) NON-PROFIT ORGANIZATIONS Objectives To provide specialized knowledge on the accounting systems and procedures in government and non-profit organizations. Unit – I Principles of accounting – Financial reporting for state Government, local Government, and non profit entities – receipts and payment , Income and expenditure account. Unit – II General funds and special reserve funds – general fixed assets and Capital projects funds – General long term debt and debt servicing funds. Unit – III Accounting for fiduciary activities – Review and reporting of state and Local Governments – Analysis of Government financial performance. Unit – IV Foundations of legal and regulatory environment for non profit organizations – Auditing Government and non profit organizations – Budgeting and costing for Government services. Unit – V Accounting , reporting , regulatory and tax issues of non profit organizations – accounting for colleges and Universities – accounting for health care Organizations Note- The question paper should consist 60% theory and 40% problems questions. References Wilson, Kattelus & Hay, Accounting for Government and non profit entities – Irvin Mc Graw Hill, 12th Ed, Mohanty and Bijoyoni, “ Financing grass roots Government”, APH Publishers, 2001 AF 719 INTERNATIONAL FINANCIAL MANAGEMENT ( Credits-3) Objectives To impart knowledge on sources of financing and methods of appraisal of investment decisions and risks involved in global level of financial operations. Unit – I International Financial Management Environment - Rise of Multinational Corporations - MNC's Financial Management Theory and Practice - Theories of Trade Blocks - quantitative and qualitative Restrictions on Trade - Determinants of Foreign Exchange Rates - Theories: PPP - Interest Rate Parity - Fisher Effect - International Fisher effect - Unbiased Forward Rate Theory – Exchange rates – Trade and Balance of payments – European Monetary System. Unit – II Nature and Measurement of Exposure and Risk - Measuring Accounting Exposure - Managing Accounting Exposure - Measuring and Managing Economic Exposure - Management of operating Exposure - Management of Interest Rate Exposure. Unit – III Designing a Global Financing Strategy - institutional Structure - Euro Currency Loan -- International Equity Markets - International Financing Decision - Financing Overseas Subsidiary - Borrowing International Equity Investment - CAPM - Measuring the cost of International Borrowing - Syndicated Loans. Unit – IV International Project Appraisal -- Issues involved in Investment Analysis - Foreign Project appraisal - Political Risk analysis - Adjusted Present Value Method - Cost of Capital for Foreign Investment -- Weighted Average Cost - Measurement and Management of Political Risk - International Tax Management. Unit – V Multinational Working Capital Management - Short-Term Financing - Options -Dollar Cost Averaging - Alternative Financing Options - Current Asset Management - International cash Management: - Inventory Management - Managing Blocked Currency Trade. Note- The question paper should consist 60% theory and 40% problems questions. References Rite M Rodriguez - International Financial Management, E Eugene Carter Prentice Hall, New Delhi 1985. Alan C Shapiro - Multinational Financial Management, Allyn and Pacon Ioc, Boston, 1986. Adrin. Buckley - Multinational Finance, Hcrit, New Delhi. Raymond Vemon - Manager in the International Economy, Louis T Wells Jr Prentice Hall, 1987. David H Blake - Tine Politics of Global Economic Robert S Walters Relations, Prentice Hall, 1987. Madura, Jeff, “ International Financial Management, West Publishing Company. William R. Folks Jr.; Raj K. Aggarwal; Raj Aggarwal, “International Dimensions of Financial Management”, South-Western Thomson Learning. Henning, Charles N. , And Pigott, William, And Scott, Robert Haney, “International Financial Management” ,New York McGraw-Hill. V K Bhalla, “International Financial Management”,Oscar Pub. Zenoff, David B. And Zwick, Jack, “ International Financial Management”, Prentice Hall. P.K.Jain, Josette Peyrand & Surendra Singh Yadav, “International Financial Management”, Macmillan India.2003 AF 720 MANAGEMENT INFORMATION SYSTEM ( Credits-3) Objectives To offer in depth knowledge on information systems in business and their management. Unit – I Management Information System – Concept, Need, Strategic role – Evolution of Management Information System – Components of Management Information System –Information flow. Unit – II Data base management systems – Objectives and Components – Database design – Creation and Control – Recent Trends in database. Unit – III Developing information system – Planning , Designing and Redesigning – Approaches for system development – System analysis and Design – System Implementation and Maintenance. Unit – IV Transaction processing and Support system – Transaction processing system – Office automation systems – Decision support systems – Executive information systems – Artificial intelligence and Expert systems. Unit – V Functional Information systems – Production, Finance, Human resource and Marketing – Managing information resources – Information Security – Control & Audit of Information Systems. References James A O’ Brain, ‘Management Information Systems’, Tata Mc Graw Hill.2003 King R William, ‘Management Information Systems’,2003 Davis, ‘Management Information Systems’,Mc Graw Hill.2003 Wetherbe, Turban, ‘Information Technology for Management’, John Willey Publishers. L.M.Prasad, Usha Prasad, ‘Management Information Systems’, Sultan chand & Sons.2003 D.P.Goyal, ‘Management Information Systems- Managerial Perspectives’,Mac Millan India Ltd.2003 S.Sadagopan, ‘Management Information Systems’, Prentice Hall 2003. Eff Oz, ‘Management Information Systems’, Vikas Publishing house Pvt. Ltd.2003. Muneesh Kumar, ‘Business Information Systems’, Vikas Publishing house Pvt. Ltd.2003. Kenneth C.Loudan & Jane P.Loudan, “ Essentials of MIS”, Prentice Hall India, 2001 AF 721 RISK MANAGEMENT AND DERIVATIVES (Credits-3) Objectives To expose students to various financial risks in business and their impact on business operations. To develop an understanding of derivative instruments and their usage in risk management. Unit – I Derivatives defined – products – participants & functions – types of derivatives –development of exchange traded derivatives – global derivatives markets – exchange trade Vs OTC Derivatives – Derivatives market in India. Unit – II Options – development of options markets – call options – put options – organized options trading – listing requirements – contract size – exercise prices – expiration dates – position & exercise limits – exchanges on which options trade – options traders. Unit – III Forward contracts – Futures contracts – structure of forward & futures markets – development of futures markets – organized futures trading – futures exchanges – Futures traders. Unit – IV Principles of Option pricing – Put Call Parity relationship – Option pricing models – The Black Scholes Model – The Binomial model – Principles of forward and future pricing – the cost of carry model. Unit – V The impetus for Risk management – benefits – dealers & other participants –managing market risk – Delta – Theta - Gamma – Vega hedging – value at risk – derivatives in the organisation – accounting and tax for derivatives – avoiding derivative losses – regulations. Note- The question paper should consist 60% theory and 40% problems questions. References Don M. Chance, An Introduction to Derivatives & Risk Management, 5th edition, Harcourt Publishers, USA. John C. Hull, Options, Futures & other Derivatives, 3rd edition, Prentice Hall of India, New Delhi Robert J. S. & Clifford W.S., Derivatives Hand book Risk Management & Control, John Wiley & Sons, 1997. D.C.Gardner, Derivatives, Mac Millan, 2004 D.C.Gardner, Futures & Options, Mac Millan, 2004 Jarrow & Turn Bull, Derivative Securities, 2nd edition, Thomson Learning Bhalla V.K., Financial Derivatives & Risk management, Sultan Chand & Co. Ltd, New Delhi, 2001 Derivatives Core Module Work Book, NCFM Study Material, NSE, Mumbai. Extra Disciplinary subject for other Departments (Any one of the following two subject) AF 722 PROJECT APPRAISAL AND FINANCING (Credits-3) Objectives To impart specialized knowledge in the project formulation, financial and appraisal methods and managing projects effectively. Unit – I Definition & Meaning of project – types of projects – appraisal of project – technical appraisal – objectives – project concept – capacity of plant – flexibility of plant & flexible manufacturing systems – evaluation of technology – inputs – location – interdependence of the parameters of the project – project charts & layouts – cost of production. Unit – II Financial appraisal – cost of the project – sources of finance – financial projections – evaluation of cash flow and profitability – simple rate of return method – estimating cost of capital with CAPM – financial analysis – appraisal of advanced manufacturing systems – intangible & tangible benefits – strategic issues – working capital management. Unit – III Economic appraisal – aspects – employment effect – net foreign exchange effect – social cost benefit analysis – objectives – market imperfection – externalities – redistribution. Unit – IV Financing of new projects – institutional policies & procedures – financial structuring norms – disbursement of rupee term loans – foreign currency assistance – borrowings from state level institutions & banks – financing of industrial estates. Unit – V Short term & long term financing schemes – Bill rediscounting scheme – suppliers line of credit – equipment finance scheme – technical development fund scheme – equipment leasing – industrial housing – financing of equity – promoters participation in project financing – financing through debentures – institutional finance to entrepreneurs – incentives & subsidies. Note- The question paper should consist 80% theory and 20% problems questions. References Machiraju H.R., Project Finance, Vikas Publishing House, New Delhi Rao G. B. & Atul Gupta, Guide to Project Financing, Wadhwa & Com Pvt. Ltd, Nagpur Roy Pilcher, Appraisal & Control of Project Costs, Mc Grawhill, Mohsin M, Project Planning & Control, 4th edn, Vikas Publishing House, New Delhi Vasant Desai, Project Management, Himalaya Publishing House Dennis Lock, Project Management, Coles Publishing Co. Ltd. Prasanna Chandra, “Projects” , Tata Mc Graw Hill, New Delhi, 2003. Sarda,D.P. “ Handbook on project appraisal”, Motherland Printers, Jaipur, 1994 Phawa, H.B.S. “ Project Financing”, Bharat Publishers, New Delhi, 1996 AF 726 HUMAN RESOURCE MANAGEMENT ( Credits –3) Objectives To provide knowledge on understanding managing human resources in organizations. To offer exposure on human resources practices in organizations. Unit-I Human Resource Management (HRM): Concepts-Role-Challenges faced by HRM-Functions of HR manager-The Indian Scenario and HRM-Human Resource Planning -Human Resource Information System –Job analysis- Job description and Specification. Unit-II Recruitment- Sources of Recruitment- Selection strategies- Stages in selection process- Training and Development- Potential Appraisal and Succession Planning. Unit-III Maintenance of Human Resources - Reward System- Compensation management -Wage and Salary administration-Incentives and Fringe Benefits- Morale and Productivity. Unit-IV Performance Appraisal System-Objectives of performance Appraisal-Process-Performance Criteria-Benefits and Constraints-Performance review sequence-New trends in Performance Appraisal Systems. Unit-V Employee Discipline – Grievance Redressal - Motivation -Quality of Work Life- Health, Safety, Welfare and Social security-Worker’s participation in management-International HRM-Cross Cultural problems of MNC’s -The Future Trends - Industrial Relations in India. References Gary Dersler, “Human Resource Management”, Prentice Hall,1999 P E Beaumont, “ Human Resource Management”, Sage,1993. Milkovich G T& Boudreau J W, “Personnel/Human Resource Management-A Diagnostic Approach”, Illinois, Richard D Irwin Inc,1998. Ian Beard Well &Len Holden, “Human Resource Management”, McMillan Ltd, 2003. Debi S Saini and Sami A Khan,“ Human Resource Management”, Response Books, 2000. Biswanth Ghosh, “Human Resource Development and Management”,Vikas Publishing,2002. Biswajeet Pattanayak, “Human Resource Management”, Prentice-Hall of India, Latest Edition. 3. M. COM. DEGREE COURSE IN CORPORATE SECRETARYSHIP FIRST YEAR - I SEMESTER PAPER - I GENERAL AND COMMERCIAL LAWS OBJECTIVE: To acquire knowledge regarding the constitution of India and provision of various general and commercial laws. UNIT - I Constitution of India Broad framework of the constitution of India - Fundamental rights, Directive Principles of State Policy - Legislative Powers of the Union and State - Freedom of Trade, Commerce and Intercourse -Constitutional Provisions relating to State Monopoly - Different types of Writs - Habeas Corpus. Mandamus, Prohibition, Quo warranto and Certiorari. Interpretation of Statutes: Need for Interpretation of Statute - General Principles of Interpretation - Internal and External aids to Interpretation, Primary and other rules. UNIT - II Code of Civil Procedure: Elementary knowledge of the structure of Civil Courts, their jurisdiction, basis understanding of certain terms - Order, Judgment and Decree - Stay of suits, Resjudicata - Suits by companies. Minor * Basic understanding of Summary Proceedings, Appeals, Reverence, Review and Revision. UNIT - III Law relating to Arbitration and Conciliation: Law relating to Arbitration in India - Type of Arbitration - Appointment of Arbitrators - Procedure, Award - Time limit - Enforceability - Conciliation and Compromise - Arbitration of Transnational Transactions - Arbitration Agencies - Alternate Dispute Resolution. Law relating to Transfer of property: Important definitions - Movable and Immovable properties - Properties which cannot be transferred - Lispendens - Provisions relating to Sale, Mortgage, Charge, Lease, Gift and Auctionable Claim. UNIT - IV Law Relating to Stamps: Method of stamping - Consequence of non - stamping and Under - stamping - Impounding of Instruments - Construction of Instruments for Determination of Stamp Duty payable - Penal Provision. Law relating to Registration of Documents: Registrable documents - Compulsory and optional time and Place of registration - Consequences of non-registration - Description of property. UNIT - V Information of Technology Act, 1999: Important terms under Information Technology Legislation - Digital Signature - Electronic Record -Certifying authority - Digital signature certificate - Cyber Regulation Appellate Tribunal - Offences and Penalties. Right to Information 2005: Objective; Designation of Public Information Officers (PIO) and their Duties - Request for obtaining information - Exemption from disclosure - Who is excluded - appellate authorities – penalties - jurisdiction of Courts. RECOMMENDED BOOKS: ICSI Study material on General and Commercial laws. Rajini Abbi & Kapoor - General laws - Sultan Chand & Sons Shukla M.C. - A Manual of Mercantile Law - S. Chand & Co Sen Mitra - Commercial Law - The World Press Limited. Tripathi N.M. - 1882, Manual on the Transfer of Property Act Tanton M.R - Civil Procedure Code - Allahabad Law Agency V.N. Shukla, Singh G.P. - The Constitution of India Singh G.P. - Principles of Statutory Interpretation All India Reporter - Published by All India Report Limited Relevant Bare Acts WEB ADDRESS: www. India corporate HYPERLINK "http://advisor.com"advisor.com www. Legal service India. Com PAPER - II CORPORATE ACCOUNTING OBJECTIVES: To provide working knowledge of accounting principles and procedures for corporate entities in accordance with the statutory requirements. To acquaint the students with corporate accounting techniques and practices. UNIT - I Accounting Standards - Relevance and Significance - National and International Accounting Standard - GAAP 2001 - Theoretical aspects of Accounting for Shares and Debentures - Underwriting of Share - Right Issue of Share UNIT - II Preparation and Presentation of Final Accounts of Joint stock companies as per Company Law requirement and Corporate disclosures - Provision and Reserves - Determination remuneration. UNIT - III Accounting treatment of Amalgamation - Absorption - Reconstruction of companies - Internal reconstruction - Accounting for price level changes - Human resource accounting. UNIT - IV Accounts of Holding and Subsidiary companies - Preparation of Consolidated Balance sheet Liquidation - Statement of Affairs and Deficiency accounts - Liquidator's Final Statement of Receipt an: Payments. UNIT - V Final Accounts of Banking Companies - Insurance Companies and Hotel Companies. RECOMMENDED BOOKS: Jain S.P & Narang, K.L - 2003, Corporate Accounting - 7th Edition 2001 Kalyani Publishers Reprint R.L Gupta, M. Radhaswamy - Corporate Accounting Theory, Method & Application - Sultan Chand S Sons. Maheswari - Corporate Accounting, 4th Edition - Vikas Publishing House Pvt Ltd Dr S.N Maheswari - Corporate Accounting - 4th Edition - Vikas Publishing House Pvt Ltd WEB ADDRESS : www. futureaccountant.com PAPER III – COMPANY LAW AND SECRETARIAL PRACTICE I OBJECTIVE: To provide expertise and understanding of procedural requirements on various matters relating company law and secretarial practice. UNIT – I E-Governance (MCA-21) – Important Features – CIN, DIN, DSC, CFC, SRN, etc; E Forms and On-line filing and inspection of documents (including Annual Returns and Compliance Certificate) Procedure for alteration of clauses of Memorandum of Association and Articles of Association. UNIT - II Procedure for Issue and allotment of Securities (including debentures) – Public Issue – Rights and Bonus issue – sweat equity shares – Employee stock option – Conversion of debentures, Depository – dematerialization / rematerialisation of shares – Buyback of shares (All procedures shall necessarily include relevant SEBI guidelines. UNIT - III Procedure for payment of remuneration to directors and managerial personnel and disclosure thereof – Procedure for making loan to directors, disclosure of interest by directors – holding of office or place of profit by director / relative, etc. of director. Convening and management of board / committee meetings and General Meetings including statutory meeting, preparation of notices, Explanatory statements agenda and drafting resolutions - Procedure for passing of resolutions by postal ballot - Post meeting formalities including preparation of minutes and filing of decisions. UNIT - IV Preparation of Financial Statements, Auditors Report, Directors Report and Report on Corporate Governance. Procedure for ascertainment of divisible profits and declaration of dividends – payment of dividend – claiming of unclaimed / unpaid dividend – Transfer of unclaimed dividend to IEPF. UNIT - V Procedure for Compulsory and Voluntary Winding up - Specimen Resolutions for every mode winding up. BOOKS RECOMMENDED: Garg K.C. Chawla R.C & Gupta, Vijay, 2003 - Company Law and Secretarial practice - 3rd Edition. Kalyani Publishers Murish Bhandari - Professional Approach to Corporate Laws in Secretarial Practice - Bharat Law House, New Delhi Corporate Laws & Secretarial Practice - ICAI's CA Study Material N.D. Kapoor, 2005 - Company Law & Secretarial Practice - 12th Revised Edition - Sultan Chand & Sons M.C. Kuchhal - Secretarial Practice - 16th Revised Edition - Vikas Publishing House Pvt Ltd. P.K.Ghosh and Dr. V. Balachandran, Company Law 8 Practice, Sultan Chand & Sons. WEB ADDRESS: www. HYPERLINK "http://Indiacorporateadvisor.com"Indiacorporateadvisor.com HYPERLINK "http://www.icsi.edu"www.icsi.edu PAPER IV - LABOUR AND INDUSTRIAL LAWS OBJECTIVE: To provide knowledge of labour and industrial laws which have direct relevance to corporate administration. UNIT - I Workmen's Compensation Act, 1923 Objects - Definition - Rules regarding compensation - Distribution of compensation - Notice and Claims. UNIT - II Industrial Disputes Act, 1947 Objects - Definitions - Procedure and Settlement of Industrial Disputes - Voluntary reference of disputes to Arbitration - Award and Settlement - Strikes and Lockouts - Layoff and Retrenchment -Transfer and Closing down of Undertaking - Unfair Labour Practice. UNIT - III Employees State Insurance Act 1948 Objects - Definitions - ESI Corporation, Functions - Contribution and Recovery • Benefits - Penalties for false claims. UNIT - IV Employees Provident Funds and Miscellaneous Provision Act, 1952 Objects - Definitions - Provident Fund Schemes - Contribution and Recovery - Penalties and Offences. Payment of Gratuity Act, 1972 Objects - Definitions - Payment and Forfeiture of Gratuity • Nomination - Determination and Recovery of Gratuity - Offences and Penalties - Super Annuity and Pension - Creation of In - house Trust - VRS. UNIT - V Trade Union Act, 1926 Certifying Surgeons - Appointment, Duties - Working hours - Employment of child, Young Object - Definition - Health Safety and Welfare Provisions - Person, Women - Annual leave with wages -Concept of appointment of Occupier and Manager for Manufacturing units. RECOMMENDED BOOKS: S.S Gulshan, G.K. Kapoor - Economic labour & Industrial Laws - Sultan Chand & Sons Dr. Sanjeev Kumar - Industrial and Labour Laws - Bharat's Law House, New Delhi S.C. Srivastava - Industrial Relations & Labour Laws - 4th Revised Edition Vikas Publishing House Pvt.Ltd. WEB ADDRESS: www. HYPERLINK "http://Indiacorporateadvisor.com"Indiacorporateadvisor.com PAPER - V ORGANISATIONAL BEHAVIOUR OBJECTIVE: To provide knowledge on employees' behaviour and their managerial implications. UNIT - I Introduction to Organizational Behaviour - Meaning - Elements - Need - Approaches - Models -Global Scenario. UNIT - 11 Individual Behaviour - Personality - Learning - Attitudes - Perception - Motivation - Relevance to Organizational Behaviour - Group behaviour - Group Dynamics - Group Norms - Group Cohesiveness - Their relevance to Organizational Behaviour. UNIT - III Leadership - Styles - Qualities Organizational communication - Meaning, Importance, Process, Barriers - Methods to reduce barriers - Principles of effective communication - Stress - Meaning - Types - Stress management. UNIT - IV Organizational Dynamics - Organizational Effectiveness - Meaning, Approaches - Organizational Culture - Meaning, Significance - Organizational Climate - Implications on Organizational Behaviour. UNIT - V Organizational change - Meaning - Resistance to change - Management of change. RECOMMENDED BOOKS: M.N. Mishra - Organizational Behaviour - Vikas Publishing House Pvt. Ltd J.S. Chandran - Organizational Behaviour - Vikas Publishing House Pvt Ltd Dr. L.M. Prasad, 2005 - Organizational Behaviour - 3rd Edition Reprint - Sultan Chand & Sons Gupta.Shahi.K & Joshi Rosy Wahia, 2004 - Organizational Behaviour - 1st Edition - Kalyani Publishers Gregory Moorhead, Ricky W. Griffin - Organizational Behaviour - Published by Bixtantra Chauhan R.K. - Organisational Behaviour - Tamilnadu Book House. WEB ADDRESS: www.HYPERLINK "http://Tatamcgrawhill.com"Tatamcgrawhill.com I YEAR – II SEMESTER PAPER VI – DIRECT TAX LAWS Objective: To provide an understanding of the provisions with regard to direct tax laws. UNIT - 1 Income Tax Act, 1961 Basic concept - Residential Status and Income Exempt from Tax - Computation of Income from - (a) Salaries, (b) House property. UNIT - II Computation of income from (a) Profits and Gains of Business or Profession (b) Capital Gains (c) Other Sources - Set Off and Carry Forward of Losses - Clubbing of income. UNIT - III Various deductions to be made in computing Total Income, Rebates and Relief in respect of Income tax - Taxation of Individuals, Firms and Companies. UNIT - IV Income tax authorities - Jurisdiction and Powers - Assessment - Refund. UNIT - V Wealth Tax Act, 1957 Charge of Wealth Tax - Assets - Deemed assets and Exempts assets - Computation of Net Wealth and Return of Wealth - Appeals and Refunds. RECOMMENDED BOOKS: Dinkar pagare - Direct Taxes with tax planning - 7th Edition Sultan Chand & Sons. Girish Ahuja and Dr.Ravi Gupta Professional Approach to Direct taxes & Practice: Bharat Law House, New Delhi Vinod K. Singania - Students Guide to income tax - Taxmann Publications Bagawathi Prasad - Direct Taxes Law and Practice - Wiley Eastern Publishers Relevant Bare Acts WEB ADDRESS : www. Legal service India. Com www. India corporate HYPERLINK "http://advisor.com"advisor.com PAPER - VII SECURITIES LAWS AND REGULATIONS OF FINANCIAL MARKETS OBJECTIVES To provide conceptual understanding and in - depth knowledge of securities laws and regulator) framework concerning financial markets in India. UNIT I Financial System Functions of the financial system - Structure of a financial system - Significance, Development and Growth of Financial markets in India - Weakness of Indian Financial System. UNIT II Financial Instruments Capital Market Instruments - Equity shares. Preference shares. Sweat Equity shares. Non Voting shares, Debentures - New Instruments of Capital market - Global Depositary Receipts - American Depositary Receipt – Mutual funds – Venture Capital – Collective Investment Schemes. Money Market Instruments Money Market - Features Objectives - Money Market Vs capital Market - Treasury Bills, Commercial Bills, Certificate of deposits - Deficiencies of Indian Money Market UNIT III Primary Market Meaning - Functions - Methods of floating new issues - Instruments of Issue - Significance -Scope - Developments of Primary Market - Secondary Market -Meaning - Significance, Functions and Scope of Secondary Market - Stock Exchange - Definition - Services rendered - Regulation of Stock Exchange - Listing of Securities - Benefits - Obligations -Securities & Exchange Board of India (SEBI) - Features - Functions - Powers - SEBI Guide lines 2000. UNIT IV Introduction - Meaning - Significance of Capital Market - Capital Market Vs Money Market -Securities Laws /Regulatory framework governing Indian Capital Market - E Trading of Securities Markets. . UNIT V Credit Rating Meaning - Functions of Credit Rating - Credit Rating in India - Benefits of Credit Rating - Credit Rating agencies in India - CRISIL - ICRA - CARE - DCR. SELF STUDY: To find out the rating of the securities of a company. To learn the procedure for trading of securities from stock brokers. RECOMMENDED BOOK: Gupta Shashi. K, Aggarwal Nisha, Gupta Neeti, 2004 - Financial Markets & Service - 1st Edition, Kalyani Publishers. Dr. D. Joseph Anbarasu, Professor V.K. Boominathan, Dr. P. Manoharan, Dr. G.Ghaanaraj - Financial Services - 2nd Revision Edition Sultan Chand & Sons Vijay Nicole - Financial Services & Markets S. Guruswamy - Imprints. ICSI - Study Material - Securities Law & Regulations ot Financial Markets WEB ADDRESS www. Indiacorporateadvisor.Com HYPERLINK "http://www.indianbusiness.nic.in"www.indianbusiness.nic.in PAPER - VIII COMPANY LAW AND SECRETARIAL PRACTICE - II OBJECTIVE : To provide an in-depth understanding of advanced know/edge of Company Law with background of international dimension. UNIT - I Charges: Procedure for creation, modification and satisfaction of charges – Registration thereof – Register of Charges – Inspection of charges. Inter-corporate Loans: Procedure for making intercorporate loans, investments, giving of guarantee and providing of security. UNIT - II Drafting of Pre incorporation contracts, Memorandum and Articles of Association and other agreements. Insider Trading: Concept and Rationale behind prohibition of insider trading – SEBI's insider trading regulation – Major actions taken by SEBI so far, Role of Company Secretary in compliance requirements. UNIT – III Division of powers between Board and general meetings - ultra-vires acts by directors. Inspection and Investigation - Inspection of documents, books of accounts - Registers, Powers of ROC to call for information - Investigation of the affairs of the company - Powers of inspector -Inspector's Report. UNIT - IV Majority Powers and Minority Rights - Law relating to Majority powers and Minority Rights -Shareholder Remedies - Prevention of Oppression and Mismanagement. Sole Selling and Buying Agents - Meaning, appointment and reappointment, removal; powers of Central Government and rules framed for the purpose. UNIT - V Best Practices - Secretarial Standards: Concept, scope and advantages, Secretarial Standards issued by the ICSI; Compliance of secretarial standards for good governance. BOOKS RECOMMENDED: Garg K.C.Chawla R.C and Guptal Vijay, 2004 - Company Law - 15th Edition, Kalyani Publishers. N,D. Kapoor, 2005 - Elements of Company Law - 27th Revised Edition, Sultan Chand & Sons. Bagrial - Company Law - Vikas Publishing House Pvt Ltd. P.P.S. Gogna - A textbook of company law - S.Chand and Company Ltd. P.K- Ghosh and Dr. V. Balachandran, Sultan Chand & Sons. New Delhi. WEB ADDRESS : HYPERLINK "http://www.indiacorporateadvisor.com"www.indiacorporateadvisor.com HYPERLINK "http://www.icsi.edu"www.icsi.edu PAPER - IX BUSINESS REGULATORY FRAMEWORK OBJECTIVE To provide a thorough understanding of various provision of economic laws on India which have a direct bearing on the companies. UNIT - I Competition Act 2002 Competition Law - Objects and Definitions - Prohibition of Certain Agreements - Competition Commission of India - Duties, Powers and Functions of Commissions. Consumer Protection Act Objects - rights of consumers - nature and scope of remedies - appearance before Consumer Dispute Redressal Forums. UNIT - II Foreign Exchange Management Act 1999 Objectives and Definitions - Dealing in Foreign Exchange - Holding of Foreign Exchange etc, - Current Account Transaction, Capital Account Transaction - Export of good and services -Realization and Repatriation of foreign exchange - Exemptions - Authorized person - Penalties and Enforcement - Compounding of Offences - Directorate of Enforcement - Contribution Act. Foreign Contribution Regulation Act Foreign contributions and hospitality – Exemptions - powers of Central Government - adjudication and appeal - offences and penalties. UNIT - III Pollution Control Water : Water and Environment (Pollution) Law - Various Board and their Functions and Powers, Duties of Occupier of Specified Industries to ensure adherence of standards - Offences by Companies. Air Pollution: Concept of Sustainable Development, Government Policy regarding, Environment -Salient Features of the (Prevention and Control of Pollution) Law. UNIT - IV Environmental protection. Legal and Regulatory Framework Procedure for obtaining various Environment Clearances – Role and functions of Environment Audit. UNIT - V Intellectual Property Rights Related Laws Trade Marks Act 1999 - Copy Right Act - Geographical Indication Act. Prevention of Money Laundering Concept and definitions - various transactions, etc. – obligations of banks and financial institutions - RBI Guidelines on KYC. BOOKS RECOMMENDED: ICSI study material on economic laws. Gulshan and Kapoor - Economic and other legislations. Intellectual Property Rights law. Corporate laws, Taxmann Publication WEB ADDRES: www. indiainfoline.com HYPERLINK "http://www.indiacoporateadvisor.com"www.indiacoporateadvisor.com HYPERLINK "http://www.indianbusiness.nic.in"www.indianbusiness.nic.in ELECTIVE - EXTRADISCIPLINARY PAPER - X PRACTICAL ACCOUNTING OBJECTIVE: To provide basic and practical understanding of accounting concepts and practices. UNIT - I Accounting - Definition and functions - Accounting principles - Advantages and limitations of Accounting - Basic Accounting Concepts and Conventions - Groups interested in accounting information - Branches and Methods of accounting. UNIT - II Double Entry book - keeping - Preparation of Journal and Ledgers - Subsidiary Books - Purchases Book - Sales Book - Purchase Returns Books - Sales Return Book - Sales Return Books - Cash Book. UNIT - III Preparation of Trial Balance - Final Accounts - Preparation of Manufacturing. Trading and Profit and Loss A/c - Balance Sheet (simple adjustments only) UNIT IV Rectification of Errors - Suspense a/c - Bank Reconciliation Statement. UNIT V Depreciation - Methods of depreciation - Straight line Method and Diminishing Balance method - Single Entry - Difference between Single Entry and Double Entry - Statement of Affairs method and conversion method (simple problems only). FIELD WORK To visit any company and journalize the transactions of that day. RECOMMENDED BOOKS: R.L. Gupta & V.K. Gupta - Financial Accounting, Sultan Chand & Co, New Delhi. T.S. Reddy & Murthy - Financial Accounting, Margam Publishers, Chennai - 17 S.P. Jain & K.L Narang - Financial Accounting, Kalyani Publishers, New Delhi M.C. Shukla & T.S. Grewal - Advanced Accounting Vol.l.S. Chand & co. New Delhi. Note: 1. There is no passing Minimum for internal. 2. For external examination, Passing Minimum of 40 % at UG and 50% at PG be fixed and grading be based on overall marks obtained (internal + external). 3. To qualify for the degree a minimum of 40% in the aggregate for UG and 50 % in the aggregate for PG course needed. Question paper pattern as above remains same for all the papers. For theory papers, only theory questions shall be asked. Problem questions shall for the part of question only for accounts and other practical subject papers. List of Courses on Soft-Skills for PG Course S. No.Course CodeCourse TitleCredits1UOM S 002LANGUAGE AND COMMUNICATION 22UOM S 004SPOKEN AND PRESENTATION SKILLS 23UOM S 006MANAGERIAL SKILLS24UOM S 008COMPUTING SKILLS 2 UOM S 002 LANGUAGE AND COMMUNICATION Objectives enable students to convert the conceptual understanding of communication in to everyday practice. train students to ground concepts/ideas in their own experience. create a learner-language interface enabling students to exercise control over language use. sensitise students to the nuances of the four basic communication skills – Listening, Speaking, Reading and Writing. UNIT I: Twinning Functions of Listening and Speaking. UNIT II: Twinning Functions of Reading and Writing. UNIT III: Individual Communication. UNIT IV: Intermediary Communication. UNIT V: Social Communication. Recommended Texts Windshuttle, Keith and Elizabeth Elliot. 1999. Writing, Researching and Communicating: Communication Skills for the Information Age. 3rd Reprint. Tata McGraw-Hill. Australia. Dignen, Flinders and Sweeney. English 365. Cambridge University Press. Goleman, Daniel. 1998. Working with Emotional intelligence. Bantam Books. New York. Jones, Leo and Richard Alexander. 2003. New International Business English. Cambridge University Press. Websites  HYPERLINK "http://www.tatamcgrawhill.com/sites/0070600988" www.tatamcgrawhill.com/sites/0070600988 UOM S 004 SPOKEN AND PRESENTATION SKILLS Objectives coach students to identify, classify and apply relevant skill sets. illustrate role of skills in real-life situations with case studies, role play, etc. translate performance of skills into efficient habits. enable students to perceive cultural codes involved in presentation and design language performance accordingly. UNIT I: General Language Knowledge and Presentation. UNIT II: Special Language Knowledge and Presentation. UNIT III: General Communication Skills for Presentation. UNIT IV: Professional Communication Skills for Presentation. UNIT V: Social Communication Skills for Presentation. Recommended Texts Cathcart, Robert. S. and Larry A. Samovar. 1970. Small Group Communication: A Reader. 5th Edition. Wm. C. Brown Publishers. Iowa. Tamblyn, Doni and Sharyn Weiss. 2000. The Big Book of Humours Training Games. 2004 Edition. Tata McGraw-Hill. New Delhi. Andrews, Sudhor. 1988. How to succeed at Interviews. 21st Reprint. Tata McGraw-Hill. New Delhi. Monippally, Matthukutty. M. 2001. Business Communication Strategies. 11th Reprint. Tata McGraw-Hill. New Delhi. UOM S 006 MANAGERIAL SKILLS Objectives To help students to understand the mechanism of stress particularly negative emotions such as anxiety, anger and depression for effective management. To introduce the basic concepts of body language for conflict management. To give inputs on some of the important interpersonal skills such as group decision-making, negotiation and leadership skills. To make students learn and practice the steps involved in time management. To impart training for empowerment thereby encouraging the students to become successful entrepreneurs. Unit I- Stress management Definitions and Manifestations of stress. Stress coping ability and stress inoculation training. Management of various forms of fear (examination fear, stage fear or public speaking anxiety), depression and anger. Unit II- Conflict Management skills Types of conflict (intrapersonal, Intra group and inter group conflicts). Basic concepts, cues, signals, symbols and secrets of body language. Significance of body language in communication and assertiveness training. Conflict stimulation and conflict resolution techniques for effective management. Unit III- Interpersonal Skills Group decision making (strengths and weaknesses). Developing characteristics of charismatic and transformational leadership. Emotional intelligence and leadership effectiveness- self awareness, self management, self motivation, empathy and social skills. Negotiation skills- preparation and planning, definition of ground rules, clarification and justification, bargaining and problem solving, closure and implementation. Unit IV- Time Management Time wasters- Procrastination. Time management personality profile. Time management tips and strategies. Advantages of time management. Unit V- Towards Empowerment Stimulating innovation and change- coping with “temporariness”. Network culture. Power tactics and power in groups (coalitions). Managerial empowerment and entrepreneurship. Prevention of moral dwarfism especially terrorism. Altruism (prosocial behaviour/helping behaviour). Spirituality (clarifications with regard to spirituality)- strong sense of purpose- trust and respect- humanistic practices- toleration of fellow human beings expressions. PRACTICAL TRAINING Relaxation exercises- Western (Autogenic Relaxation) and Indian techniques (Shavasana). Role-play. Transactional Analysis. REFERENCES Swaminathan. V.D & Kaliappan. K.V. (2001). Psychology for Effective Living. Chennai. The Madras Psychology Society. Robbins, S.B. (2005). Organizational Behaviour. New Delhi: Prentice Hall of India. Smith, B. (2004). Body Language. Delhi: Rohan Book Company. Hurlock, E.B. (2006). Personality Development, 28th Reprint. New Delhi: Tata McGraw Hill. UOM S 008 COMPUTING SKILLS Objective: The major objective in introducing the Computer Skills course is to impart training for students in Microsoft Office which has different components like MS Word, MS Excel, MS Access, Power point etc., at two levels based on their knowledge and exposure. It provides essential skills for the user to get adapted to any work environment, as most of the systems in any6 work place have MS Office installed for their day to day activities. The course is highly practice oriented rather than regular class room teaching. Pre-requisite: Pass in Level B are an equivalent course. Unit I: Word Processing – Formatting – Paragraph and character styles, templates and wizards, table and contents and indexes, cross referencing; Tables and Columns – creating manipulating and formatting; Mail Merge, Labels and Envelopes. Unit II: Spreadsheets – Workbook, Building, Modifying, navigating; worksheet- Autofiull, copying and moving cells, inserting and deleting rows, printing; Formulas and functions- Troubleshooting formulas, Functions and its forms like database, financial, logical, reference , mathematical and statistical – Databases – Creating, sorting, filtering and linking. Unit III: Presentations – Power point – exploring, creating and editing slides, inserting tables and charts- special effects- Clip Art, creating and drawing shapes, inserting multimedia content – presentations – planning, animation, handouts, slideshow.. Unit IV: Databases – Access – Components, creating a database and project, import and exporting, customizing; Tables- creating and setting fields; Queries –Types, creating, wizard- Reports- creating and layout. Unit V: Information Management – Outlook – Starting, closing, contacts, tool bars, file management; email-reading, composing, responding, attachments, signature, junk mail; tasks- screen, sorting, creating, deleting, assigning, updating; scheduling- calendar. Note: All units needs an approach through practical exposure. References: Working in Microsoft Office; Ron Mansfield, Tata McGraw Hill Microsoft Excel 2007; Guy Hart Davis, Tata McGraw Hill. Examination: 1. Internal assessment could be based on Theory and/or practicals. 2. End semester is based on practicals.     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laö))7)8)9);)<)=)>)çÓçžçççç$„ü˙„Ń&`#$/„´1$7$8$H$If„0ý„Ĺ˙$1$7$8$H$If]„0ý^„Ĺ˙$$„ü˙„Ń&`#$/„´1$7$8$H$Ifa$>)?) ń$$If–l4ÖÖ´”˙Ă pĆ\ň~,"€€€€€€€ 6`”ü˙”Ń”´Ö0˙˙˙˙˙˙ö6ööÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙”´4Ö4Ö laö?)@)A)Q)R)m)w)ž)Đ)ű)*<*`*…*†*â*ă*ď* +)+D+E+œ+,úúúřřđđććććććÜÚÜÜĐĐÜÜËÉ$a$ & F@dh8$ „hdh8$^„h & F?dh8$1$7$8$H$$a$,,Ĺ,Ô,Ö,Ý,č,÷,- ---#-,---.-úúúřĺĺĺĘĘĘĘĘĘĘĘ$„q„qdh$„*&`#$/„´If]„q^„qa$$dh$„*&`#$/„´Ifa$$a$‘,Ĺ,Ô,Ö,[.î.ő/0f0ž0ľ0Ŕ0Ů0á0ĺ0ď0Í1 2S2m2n2o2Ć2š3ş3Ĺ3Ć3ü344"4&4)4*414;4<4D4E4J4K4P4Q4X4Y4]4řňđđëççăđŮđÓăÇź°çň§đ —đ Žđ đ đ…đ|đs5@ˆô˙B*ph5@ˆř˙B*ph5@ˆđ˙B*ph5@ˆö˙B*ph5@ˆí˙B*ph 5B*ph5@ˆů˙B*ph5PJmH nHsH tHPJmH nHsH tH6PJmH nHsH tH 5CJ\5OJQJ\^J5\5aJCJaJ5 5CJaJ56CJaJ-.-/- $ó$$If–l4Ö”žÖ´”˙úˆiç 2"K$ŕfŕŽěáě~ěěll tŕ 6`”*”´Ö0˙˙˙˙˙˙öˇ$ööÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙”´4Ö4Ö laö/-0-1-2-3-4-5-6-7-ďďďďďďďďdh$„*&`#$/„´If7-8- čó$$If–l4Ö”ŐÖ´”˙úˆiç 2"K$ f Ž á ~     tŕ 6`”*”´Ö0˙˙˙˙˙˙öˇ$ööÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙”´4Ö4Ö laö8-@-_-a-g-i-k-n-q-ěßěěěěěě $„*&`#$/„´If$dh$„*&`#$/„´Ifa$q-r- řń$$If–lÖ”ŞÖ´”˙úˆiç 2"K$€fŽ€á€~€€ tŕ 6`”*”´Ö0˙˙˙˙˙˙öˇ$ööÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙”´4Ö4Ö laör-z--Ÿ-Ľ-§-Š-Ź-Ż-ěßěěěěěě $„*&`#$/„´If$dh$„*&`#$/„´Ifa$Ż-°-Üď$$If–lÖÖ´”˙úˆiç 2"K$€fŽ€á€~€€ tŕ 6`”*”´Ö0˙˙˙˙˙˙öˇ$ööÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙”´4Ö4Ö laö°-¸-Ô-Ö-Ü-Ţ-ŕ-ă-ć-ěßěěěěěě $„*&`#$/„´If$dh$„*&`#$/„´Ifa$ć-ç-čď$$If–lÖÖ´”˙úˆiç 2"K$€fŽ€á€~€€ tŕ 6`”*”´Ö0˙˙˙˙˙˙öˇ$ööÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙”´4Ö4Ö laöç-î-...... .ěßěěěěěě $„*&`#$/„´If$dh$„*&`#$/„´Ifa$ .!.čď$$If–lÖÖ´”˙úˆiç 2"K$€fŽ€á€~€€ tŕ 6`”*”´Ö0˙˙˙˙˙˙öˇ$ööÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙”´4Ö4Ö laö!.).H.J.P.R.T.W.Z.ěßěěěěěě $„*&`#$/„´If$dh$„*&`#$/„´Ifa$Z.[.ď$$If–lÖÖ´”˙úˆiç 2"K$€fŽ€á€~€€ tŕ 6`”*”´Ö0˙˙˙˙˙˙öˇ$ööÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙”´4Ö4Ö laö[.Ü.Ý.Ţ.î.ő.ü.///+/3/6?6@6A6B6C6D6E6G6H6J6L6M6N6R6S6‘6’6“6”6•6–6—6˜6š6›66Ÿ6ůôôôôůôíćÝŰćŇŰćŰćŰÉŰŔۡێŰćŰŔŰôôôôôôôôôôôôôôôô5@ˆó˙B*ph5@ˆô˙B*ph5@ˆř˙B*ph5@ˆđ˙B*ph5@ˆö˙B*ph55@ˆí˙B*ph 5B*ph B*CJph B*ph 6B*phD›5œ5Xç$$If–(Ö´Ř˙ăIę0ˆś $ fŃ ĐFX.× ÖÖP˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙4Ö (aöœ5ž5Ş5Ť5Ź5Ž5Ż5°5ą5ĺĺÎĺĺĺĺ°$ ĆĐ„e¤P¤P$-DIfMĆ ˙˙˙˙^„ea$ ĆФP¤P$-DIfMĆ ˙˙˙˙$ ĆФP¤P$-DIfMĆ ˙˙˙˙a$ą5˛5ç$$If–(Ö´Ř˙ăIę0ˆś $ fŃ ĐFX.× ÖÖP˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙4Ö (aö˛5ł5Ă5Ë5Ý5ć5ň5ú5˙5 6ĺăÁ§§‰§§§$ ĆĐ„¤P¤P$-DIfMĆ ˙˙˙˙^„a$$ ĆФP¤P$-DIfMĆ ˙˙˙˙a$!$ ĆĐ„„:¤P¤P$-DIfMĆ ˙˙˙˙]„^„:a$$ ĆĐ„+d¤-DMĆ ˙˙˙˙]„+a$ 6 6 6 6/P$ ĆФP¤P$Ifa$Đ$$If–(4֞Ř˙Ôřf'^Ś$ŕüŕ$ŕn ŕÁŕ7ŕH€ç ÖÖF˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ˙˙˙˙˙˙˙Ö˙˙˙˙˙˙˙Ö˙˙˙˙˙˙˙Ö˙˙˙˙˙˙˙4Ö (aö 6666666îîîîÔÔ$ ĆФP¤P$-DIfMĆ ˙˙˙˙a$$ ĆФP¤P$Ifa$66´é$$If–(4Ö´Ř˙Ôřf'^ŚĹ $ ü $ n  Á 7 H€€Č ÖÖP˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙4Ö (aö6!6&6?6A6C6E6H6K6ĺÎÎĺĺĺĺ°$ ĆĐ„e¤P¤P$-DIfMĆ ˙˙˙˙^„ea$ ĆФP¤P$-DIfMĆ ˙˙˙˙$ ĆФP¤P$-DIfMĆ ˙˙˙˙a$K6L6Lç$$If–(Ö´Ř˙Ôřf'^ŚĹ $ü$n Á7HČ ÖÖP˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙4Ö (aöL6N6S6’6”6–6˜6›6ž6ĺÎÎĺĺĺĺ°$ ĆĐ„e¤P¤P$-DIfMĆ ˙˙˙˙^„ea$ ĆФP¤P$-DIfMĆ ˙˙˙˙$ ĆФP¤P$-DIfMĆ ˙˙˙˙a$ž6Ÿ6$ç$$If–(Ö´Ř˙Ôřf'^ŚĹ $ü$n Á7HČ ÖÖP˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙4Ö (aöŸ6 6Ą6Ľ6Ś6Ú6Ű6Ü6Ý6Ţ6ß6ŕ6á6ă6ä6ć6č6ę6ë6ď6đ67777777 7"7$7&7'7;7<7X7Y7Z7[7\7]7^7_7a7b7d7f7|7}777‚7ƒ7Š7Ů75969]9‹9&:+:Š:Ž:8;=;B;O;U;Đ;w<~<==ƒ=†=Ş=É=Ô=Ú=>> >l>úúúúúúúúúóúúúúúúúúúúúúúúíâÖíŇĐŇÎĐĐĐĐĐĐĐĐĐĐĐ5\5\5PJmH nHsH tHPJmH nHsH tH 5CJaJ @ˆ˙˙B*ph B*phQŸ6Ą6Ś6Ű6Ý6ß6á6ä6ç6ĺÎÎĺĺĺĺ°$ ĆĐ„e¤P¤P$-DIfMĆ ˙˙˙˙^„ea$ ĆФP¤P$-DIfMĆ ˙˙˙˙$ ĆФP¤P$-DIfMĆ ˙˙˙˙a$ç6č6đç$$If–(Ö´Ř˙Ôřf'^ŚĹ $ü$n Á7HČ ÖÖP˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙4Ö (aöč6ë6đ67777 7#7ĺÎΰĺĺĺ’$ ĆĐ„e¤P¤P$-DIfMĆ ˙˙˙˙^„ea$$ ĆĐ„¤P¤P$-DIfMĆ ˙˙˙˙]„a$ ĆФP¤P$-DIfMĆ ˙˙˙˙$ ĆФP¤P$-DIfMĆ ˙˙˙˙a$#7$7ç$$If–(Ö´Ř˙Ôřf'^ŚĹ $ü$n Á7HČ ÖÖP˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙4Ö (aö$7'7<7Y7[7]7_7b7e7ĺĘłĺĺĺĺ•$ ĆĐ„e¤P¤P$-DIfMĆ ˙˙˙˙^„ea$ ĆФP¤P$-DIfMĆ ˙˙˙˙ ĆĐ„¤P¤P$-DIfMĆ ˙˙˙˙]„$ ĆФP¤P$-DIfMĆ ˙˙˙˙a$e7f7\ç$$If–(Ö´Ř˙Ôřf'^ŚĹ $ü$n Á7HČ ÖÖP˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙4Ö (aöf7i7u7v7w7y7z7{7|7ĺĘłĺĺĺĺ•$ ĆĐ„e¤P¤P$-DIfMĆ ˙˙˙˙^„ea$ ĆФP¤P$-DIfMĆ ˙˙˙˙ ĆĐ„¤P¤P$-DIfMĆ ˙˙˙˙]„$ ĆФP¤P$-DIfMĆ ˙˙˙˙a$|7}7ç$$If–(Ö´Ř˙Ôřf'^ŚĹ $ü$n Á7HČ ÖÖP˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙öÖ ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙Ö ˙˙˙˙˙˙˙˙4Ö (aö}7~777‚7ƒ7„7¨7Š7Ć7Ç7Ů7Ú738\8“85969A9B99‹9Œ9Đ9%:úúřóřęęęúúĺŕŘŘŘŘŕŕŕúŕŕĐĐ$ & F a$$ & Fa$$a$$a$$„8^„8a$$a$$a$%:&:.:/:¨:Š:˛:ł:7;8;A;B;Ę;Ë;Ó;Ô;u<v<w<x<y<<‚<5=6=<===˛=ł=úúúúúúřúúúúúúúúúúúúúúúúúúúúú$a$ł=ż=Á=>j>ż>??,?7?8??ž?ż?Ć?Ç?Ň@Ó@jAkAtAuA4B5B=B>BčBéBúúúúúúúőúúííúúúúúúúúúúúúúúë$ & Fa$$a$$a$l>ż>Á>Â>Ă>Ĺ>??7?Ó@Ţ@ŕ@rAB$B5B:BéBîBđBńB D DDDsDuDőDüDqE)FhFXG~GŽHłHˇHII…I“IýIJ$J6JJJNJlKzKKK•K™K;LQLYLgLšLaMM*N9Nkýlmm%mAmBmKmLm‰mçměmńm,núöôöňňňňňňňňňňňňňňňôňňňňňňňňňňňđěôôňňňňňňňňňöúčôňň5CJ6]]\55\ 5CJ\\’X“XĂXÄXĎXĐXYuYâYăYęYëYÖZ×ZßZŕZo[p[x[y[ž[ż[Ć[Ç[Ń\Ň\Ú\Ű\úúúőőíííőőőőőőőőőőőőőőőőőőő$ & 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`„˜ţ.„„˜ţĆ^„`„˜ţ.„ŕ„˜ţĆŕ^„ŕ`„˜ţ.„°„˜ţĆ°^„°`„˜ţ.„€„˜ţĆ€^„€`„˜ţ.„P„˜ţĆP^„P`„˜ţ.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.h„Đ„˜ţĆĐ^„Đ`„˜ţOJQJ^Jo(ˇđh„ „˜ţĆ ^„ `„˜ţOJQJ^Jo(oh„p„˜ţĆp^„p`„˜ţOJQJ^Jo(§đh„@ „˜ţĆ@ ^„@ `„˜ţOJQJ^Jo(ˇđh„„˜ţĆ^„`„˜ţOJQJ^Jo(oh„ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJ^Jo(§đh„°„˜ţĆ°^„°`„˜ţOJQJ^Jo(ˇđh„€„˜ţĆ€^„€`„˜ţOJQJ^Jo(oh„P„˜ţĆP^„P`„˜ţOJQJ^Jo(§đh„Đ„˜ţĆĐ^„Đ`„˜ţOJQJ^Jo(§đh„ „˜ţĆ ^„ `„˜ţOJQJ^Jo(oh„p„˜ţĆp^„p`„˜ţOJQJ^Jo(§đh„@ „˜ţĆ@ ^„@ `„˜ţOJQJ^Jo(ˇđh„„˜ţĆ^„`„˜ţOJQJ^Jo(oh„ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJ^Jo(§đh„°„˜ţĆ°^„°`„˜ţOJQJ^Jo(ˇđh„€„˜ţĆ€^„€`„˜ţOJQJ^Jo(oh„P„˜ţĆP^„P`„˜ţOJQJ^Jo(§đh „Đ„˜ţĆĐ^„Đ`„˜ţ‡hˆH.h „ „˜ţĆ ^„ `„˜ţ‡hˆH.’h „p„L˙Ćp^„p`„L˙‡hˆH.h „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH.h „„˜ţĆ^„`„˜ţ‡hˆH.’h „ŕ„L˙Ćŕ^„ŕ`„L˙‡hˆH.h „°„˜ţĆ°^„°`„˜ţ‡hˆH.h „€„˜ţĆ€^„€`„˜ţ‡hˆH.’h „P„L˙ĆP^„P`„L˙‡hˆH.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.h„Đ„˜ţĆĐ^„Đ`„˜ţOJQJ^Jo(ˇđh„ „˜ţĆ ^„ `„˜ţOJQJ^Jo(oh„p„˜ţĆp^„p`„˜ţOJQJ^Jo(§đh„@ „˜ţĆ@ ^„@ `„˜ţOJQJ^Jo(ˇđh„„˜ţĆ^„`„˜ţOJQJ^Jo(oh„ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJ^Jo(§đh„°„˜ţĆ°^„°`„˜ţOJQJ^Jo(ˇđh„€„˜ţĆ€^„€`„˜ţOJQJ^Jo(oh„P„˜ţĆP^„P`„˜ţOJQJ^Jo(§đh„Đ„˜ţĆĐ^„Đ`„˜ţOJQJ^Jo(ˇđh„ „˜ţĆ ^„ `„˜ţOJQJ^Jo(oh„p„˜ţĆp^„p`„˜ţOJQJ^Jo(§đh„@ „˜ţĆ@ ^„@ `„˜ţOJQJ^Jo(ˇđh„„˜ţĆ^„`„˜ţOJQJ^Jo(oh„ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJ^Jo(§đh„°„˜ţĆ°^„°`„˜ţOJQJ^Jo(ˇđh„€„˜ţĆ€^„€`„˜ţOJQJ^Jo(oh„P„˜ţĆP^„P`„˜ţOJQJ^Jo(§đ „Đ„˜ţĆĐ^„Đ`„˜ţ5‡hˆH „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.h„Đ„˜ţĆĐ^„Đ`„˜ţ.h„ „˜ţĆ ^„ `„˜ţ.’h„p„L˙Ćp^„p`„L˙.h„@ „˜ţĆ@ ^„@ `„˜ţ.h„„˜ţĆ^„`„˜ţ.’h„ŕ„L˙Ćŕ^„ŕ`„L˙.h„°„˜ţĆ°^„°`„˜ţ.h„€„˜ţĆ€^„€`„˜ţ.’h„P„L˙ĆP^„P`„L˙. „„˜ţĆ^„`„˜ţOJPJQJ^Jo(‡hˆH  „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.h„Đ„˜ţĆĐ^„Đ`„˜ţOJQJ^Jo(ˇđh„ „˜ţĆ ^„ `„˜ţOJQJ^Jo(oh„p„˜ţĆp^„p`„˜ţOJQJ^Jo(§đh„@ „˜ţĆ@ ^„@ `„˜ţOJQJ^Jo(ˇđh„„˜ţĆ^„`„˜ţOJQJ^Jo(oh„ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJ^Jo(§đh„°„˜ţĆ°^„°`„˜ţOJQJ^Jo(ˇđh„€„˜ţĆ€^„€`„˜ţOJQJ^Jo(oh„P„˜ţĆP^„P`„˜ţOJQJ^Jo(§đ„Đ„˜ţĆĐ^„Đ`„˜ţo(.€ „ „˜ţĆ ^„ `„˜ţ‡hˆH.‚ „p„L˙Ćp^„p`„L˙‡hˆH.€ „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH.€ „„˜ţĆ^„`„˜ţ‡hˆH.‚ „ŕ„L˙Ćŕ^„ŕ`„L˙‡hˆH.€ „°„˜ţĆ°^„°`„˜ţ‡hˆH.€ „€„˜ţĆ€^„€`„˜ţ‡hˆH.‚ „P„L˙ĆP^„P`„L˙‡hˆH.h„Đ„˜ţĆĐ^„Đ`„˜ţOJQJ^Jo(§đh„ „˜ţĆ ^„ `„˜ţOJQJ^Jo(oh„p„˜ţĆp^„p`„˜ţOJQJ^Jo(§đh„@ „˜ţĆ@ ^„@ `„˜ţOJQJ^Jo(ˇđh„„˜ţĆ^„`„˜ţOJQJ^Jo(oh„ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJ^Jo(§đh„°„˜ţĆ°^„°`„˜ţOJQJ^Jo(ˇđh„€„˜ţĆ€^„€`„˜ţOJQJ^Jo(oh„P„˜ţĆP^„P`„˜ţOJQJ^Jo(§đh„Đ„˜ţĆĐ^„Đ`„˜ţo(„ „˜ţĆ ^„ `„˜ţo(.’h„p„L˙Ćp^„p`„L˙.h„@ „˜ţĆ@ ^„@ `„˜ţ.h„„˜ţĆ^„`„˜ţ.’h„ŕ„L˙Ćŕ^„ŕ`„L˙.h„°„˜ţĆ°^„°`„˜ţ.h„€„˜ţĆ€^„€`„˜ţ.’h„P„L˙ĆP^„P`„L˙. „Đ„˜ţĆĐ^„Đ`„˜ţ‡hˆH. „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙. „Đ„˜ţĆĐ^„Đ`„˜ţ‡hˆH. „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.h„ „˜ţĆ ^„ `„˜ţ.h„Ü„˜ţĆÜ^„Ü`„˜ţ.’h„Ź„L˙ĆŹ^„Ź`„L˙.h„| „˜ţĆ| ^„| `„˜ţ.h„L„˜ţĆL^„L`„˜ţ.’h„„L˙Ć^„`„L˙.h„ě„˜ţĆě^„ě`„˜ţ.h„ź„˜ţĆź^„ź`„˜ţ.’h„Œ„L˙ĆŒ^„Œ`„L˙. „Đ„˜ţĆĐ^„Đ`„˜ţ‡hˆH. „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.h„Đ„˜ţĆĐ^„Đ`„˜ţo(h„ „˜ţĆ ^„ `„˜ţ.’h„p„L˙Ćp^„p`„L˙.h„@ „˜ţĆ@ ^„@ `„˜ţ.h„„˜ţĆ^„`„˜ţ.’h„ŕ„L˙Ćŕ^„ŕ`„L˙.h„°„˜ţĆ°^„°`„˜ţ.h„€„˜ţĆ€^„€`„˜ţ.’h„P„L˙ĆP^„P`„L˙.h„8„˜ţĆ8^„8`„˜ţ.h„„˜ţĆ^„`„˜ţ.’h„Ř „L˙ĆŘ ^„Ř `„L˙.h„¨ „˜ţƨ ^„¨ `„˜ţ.h„x„˜ţĆx^„x`„˜ţ.’h„H„L˙ĆH^„H`„L˙.h„„˜ţĆ^„`„˜ţ.h„č„˜ţĆč^„č`„˜ţ.’h„¸„L˙Ƹ^„¸`„L˙.h„Đ„˜ţĆĐ^„Đ`„˜ţOJQJ^Jo(§đh„ „˜ţĆ ^„ `„˜ţOJQJ^Jo(oh„p„˜ţĆp^„p`„˜ţOJQJ^Jo(§đh„@ „˜ţĆ@ ^„@ `„˜ţOJQJ^Jo(ˇđh„„˜ţĆ^„`„˜ţOJQJ^Jo(oh„ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJ^Jo(§đh„°„˜ţĆ°^„°`„˜ţOJQJ^Jo(ˇđh„€„˜ţĆ€^„€`„˜ţOJQJ^Jo(oh„P„˜ţĆP^„P`„˜ţOJQJ^Jo(§đh„Đ„˜ţĆĐ^„Đ`„˜ţ.h„ „˜ţĆ ^„ `„˜ţ.’h„p„L˙Ćp^„p`„L˙.h„@ „˜ţĆ@ ^„@ `„˜ţ.h„„˜ţĆ^„`„˜ţ.’h„ŕ„L˙Ćŕ^„ŕ`„L˙.h„°„˜ţĆ°^„°`„˜ţ.h„€„˜ţĆ€^„€`„˜ţ.’h„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€ „ „˜ţĆ ^„ `„˜ţ‡hˆH.‚ „p„L˙Ćp^„p`„L˙‡hˆH.€ „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH.€ „„˜ţĆ^„`„˜ţ‡hˆH.‚ „ŕ„L˙Ćŕ^„ŕ`„L˙‡hˆH.€ „°„˜ţĆ°^„°`„˜ţ‡hˆH.€ „€„˜ţĆ€^„€`„˜ţ‡hˆH.‚ „P„L˙ĆP^„P`„L˙‡hˆH. „Đ„˜ţĆĐ^„Đ`„˜ţ‡hˆH. „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţ.„ „˜ţĆ ^„ `„˜ţ.„p„˜ţĆp^„p`„˜ţ.„@ „˜ţĆ@ ^„@ `„˜ţ.„„˜ţĆ^„`„˜ţ.„ŕ„˜ţĆŕ^„ŕ`„˜ţ.„°„˜ţĆ°^„°`„˜ţ.„€„˜ţĆ€^„€`„˜ţ.„P„˜ţĆP^„P`„˜ţ.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙. „Đ„˜ţĆĐ^„Đ`„˜ţ‡hˆH. „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.„Đ„˜ţĆĐ^„Đ`„˜ţ.„ „˜ţĆ ^„ `„˜ţ.„p„˜ţĆp^„p`„˜ţ.„@ „˜ţĆ@ ^„@ `„˜ţ.„„˜ţĆ^„`„˜ţ.„ŕ„˜ţĆŕ^„ŕ`„˜ţ.„°„˜ţĆ°^„°`„˜ţ.„€„˜ţĆ€^„€`„˜ţ.„P„˜ţĆP^„P`„˜ţ.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙. „Đ„0ýĆĐ^„Đ`„0ýo(‡hˆH)€ „ „˜ţĆ ^„ `„˜ţ‡hˆH.‚ „p„L˙Ćp^„p`„L˙‡hˆH.€ „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH.€ „„˜ţĆ^„`„˜ţ‡hˆH.‚ „ŕ„L˙Ćŕ^„ŕ`„L˙‡hˆH.€ „°„˜ţĆ°^„°`„˜ţ‡hˆH.€ „€„˜ţĆ€^„€`„˜ţ‡hˆH.‚ „P„L˙ĆP^„P`„L˙‡hˆH. „Đ„˜ţĆĐ^„Đ`„˜ţ‡hˆH. „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţOJPJQJ^Jo(‡hˆH  „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.h„8„˜ţĆ8^„8`„˜ţ.h„„˜ţĆ^„`„˜ţOJQJ^Jo(ˇđh„Ř „L˙ĆŘ ^„Ř `„L˙.h„¨ „˜ţƨ ^„¨ `„˜ţ.h„x„˜ţĆx^„x`„˜ţ.h„H„L˙ĆH^„H`„L˙.h„„˜ţĆ^„`„˜ţ.h„č„˜ţĆč^„č`„˜ţ.h„¸„L˙Ƹ^„¸`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€ „ „˜ţĆ ^„ `„˜ţ‡hˆH.‚ „p„L˙Ćp^„p`„L˙‡hˆH.€ „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH.€ „„˜ţĆ^„`„˜ţ‡hˆH.‚ „ŕ„L˙Ćŕ^„ŕ`„L˙‡hˆH.€ „°„˜ţĆ°^„°`„˜ţ‡hˆH.€ „€„˜ţĆ€^„€`„˜ţ‡hˆH.‚ „P„L˙ĆP^„P`„L˙‡hˆH. „„˜ţĆ^„`„˜ţOJPJQJ^Jo(‡hˆH  „ „˜ţĆ ^„ `„˜ţ‡hˆH. „p„˜ţĆp^„p`„˜ţ‡hˆH. „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.h„Đ„˜ţĆĐ^„Đ`„˜ţ.h„ „˜ţĆ ^„ `„˜ţ.h„p„L˙Ćp^„p`„L˙.h„@ „˜ţĆ@ ^„@ `„˜ţ.h„„˜ţĆ^„`„˜ţ.h„ŕ„L˙Ćŕ^„ŕ`„L˙.h„°„˜ţĆ°^„°`„˜ţ.h„€„˜ţĆ€^„€`„˜ţ.h„P„L˙ĆP^„P`„L˙. „„˜ţĆ^„`„˜ţOJPJQJ^Jo(‡hˆH  „ „˜ţĆ ^„ `„˜ţ‡hˆH. „$ „˜ţĆ$ ^„$ `„˜ţOJPJQJ^Jo(‡hˆH  „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH. „„˜ţĆ^„`„˜ţ‡hˆH. „ŕ„˜ţĆŕ^„ŕ`„˜ţ‡hˆH. „°„˜ţĆ°^„°`„˜ţ‡hˆH. „€„˜ţĆ€^„€`„˜ţ‡hˆH. „P„˜ţĆP^„P`„˜ţ‡hˆH.h„Đ„˜ţĆĐ^„Đ`„˜ţOJQJ^Jo(ˇđh„ „˜ţĆ ^„ `„˜ţOJQJ^Jo(oh„p„˜ţĆp^„p`„˜ţOJQJ^Jo(§đh„@ „˜ţĆ@ ^„@ `„˜ţOJQJ^Jo(ˇđh„„˜ţĆ^„`„˜ţOJQJ^Jo(oh„ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJ^Jo(§đh„°„˜ţĆ°^„°`„˜ţOJQJ^Jo(ˇđh„€„˜ţĆ€^„€`„˜ţOJQJ^Jo(oh„P„˜ţĆP^„P`„˜ţOJQJ^Jo(§đh„Đ„˜ţĆĐ^„Đ`„˜ţ.h„ „˜ţĆ ^„ `„˜ţ.’h„p„L˙Ćp^„p`„L˙.h„@ „˜ţĆ@ ^„@ `„˜ţ.h„„˜ţĆ^„`„˜ţ.’h„ŕ„L˙Ćŕ^„ŕ`„L˙.h„°„˜ţĆ°^„°`„˜ţ.h„€„˜ţĆ€^„€`„˜ţ.’h„P„L˙ĆP^„P`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.h„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ 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