From: <Saved by Windows Internet Explorer 7>
Subject: =?Windows-1252?Q?Is_a_Restatement_a_CFO=92s_Kiss_of_Death=3F_-_CFO.com?=
Date: Sat, 1 Dec 2007 11:28:08 -0600
MIME-Version: 1.0
Content-Type: multipart/related;
	type="multipart/alternative";
	boundary="----=_NextPart_000_0000_01C8340D.3FC95F00"
X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.3198

This is a multi-part message in MIME format.

------=_NextPart_000_0000_01C8340D.3FC95F00
Content-Type: application/octet-stream
Content-Transfer-Encoding: base64
Content-Location: http://ad.doubleclick.net/ad/cfo2.dart/print;pos=top;cat=print;kw=;sz=336x280;tile=1;num=static_number?
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------=_NextPart_000_0000_01C8340D.3FC95F00
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.cfo.com/images/global_cfo-lg_white.gif
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------=_NextPart_000_0000_01C8340D.3FC95F00
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://m1.2mdn.net/463815/PCS_CFO_web_banner_ad_largerectangle_a.gif
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==

------=_NextPart_000_0000_01C8340D.3FC95F00
Content-Type: application/octet-stream
Content-Transfer-Encoding: quoted-printable
Content-Location: http://m1.2mdn.net/879366/DartRichMedia_1_03.js

if(typeof(dclk_isDartRichMediaLoaded) =3D=3D "undefined") {
	dclk_isDartRichMediaLoaded =3D true;
=09
	function dclkWrite(str){
		if(dclk_shouldOverride) {
			dclk_original_documentWrite(str);
		}
		else{
			document.write(str);
		}
	}


	function dclkWriteln(str){
		if(dclk_shouldOverride) {
			dclk_original_documentWriteLn(str);
		}
		else{
			document.writeln(str);
		}
	}

=09
	function dclk_isInternetExplorer() {
		return (navigator.appVersion.indexOf("MSIE") !=3D -1 && =
navigator.userAgent.indexOf("Opera") < 0);
	}

	dclk_shouldOverride =3D dclk_isInternetExplorer();

	if(dclk_shouldOverride) {
		dclk_original_documentWrite =3D document.write;
		dclk_original_documentWriteLn =3D document.writeln;
		document.write =3D dclkWrite;
		document.writeln =3D dclkWriteln;
	}
}


------=_NextPart_000_0000_01C8340D.3FC95F00
Content-Type: multipart/alternative;
	boundary="----=_NextPart_001_0009_01C8340D.3FD741B0"


------=_NextPart_001_0009_01C8340D.3FD741B0
Content-Type: text/html;
	charset="iso-8859-1"
Content-Transfer-Encoding: quoted-printable
Content-Location: http://www.cfo.com/printable/article.cfm/10162566/c_2984368?f+options

<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD><TITLE>Is a Restatement a CFO=92s Kiss of Death? - =
CFO.com</TITLE>
<META content=3D2007-11-19 name=3Darticle_date>
<META=20
content=3D"Study by U. of Alabama professors finds a far higher turnover =
rate among restating finance chiefs than among those who don=92t =
restate. But how much higher?&#13;&#10;"=20
name=3Ddescription>
<META content=3D"University or Alabama, Culverhouse, restatement, CFO =
turnover"=20
name=3Dkeywords>
<META content=3D"Is a Restatement a CFO=92s Kiss of Death?" =
name=3Dtitle><LINK=20
title=3D"Today in Finance" href=3D"/rss/cfo_today_in_finance.xml"=20
type=3Dapplication/rss+xml rel=3Dalternate><LINK title=3D"CFO Blog"=20
href=3D"/rss/cfo_blog.xml" type=3Dapplication/rss+xml rel=3Dalternate>
<META http-equiv=3DContent-Type content=3D"text/html; =
charset=3Diso-8859-1">
<STYLE type=3Dtext/css media=3Dscreen>BODY {
	PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: =
10px; FONT: 12px Verdana, Arial, Sans-Serif; PADDING-TOP: 0px
}
DIV#ad {
	BACKGROUND: url(/images/global_ad-text.gif) no-repeat center top; =
FLOAT: right; MARGIN: 0px 0px 10px 10px; PADDING-TOP: 10px
}
H1 {
	MARGIN: 10px 0px 0px; FONT: bold 14px Verdana, Arial, Sans-Serif
}
SPAN.subTitle {
	FONT: bold 12px Arial, Sans-Serif
}
P {
	MARGIN: 0px 0px 10px
}
P.footer {
	FONT-SIZE: 11px; MARGIN: 20px 0px 0px
}
.pullQuotes {
	BORDER-RIGHT: #ddddbb 1px solid; BORDER-TOP: #ddddbb 1px solid; =
DISPLAY: none; BACKGROUND: #f6f6ee; BORDER-LEFT: #ddddbb 1px solid; =
WIDTH: 340px; BORDER-BOTTOM: #ddddbb 1px solid
}
.pullQuotes IMG {
	FLOAT: left; MARGIN: 10px
}
.pullQuotes DL {
	MARGIN: 10px
}
.pullQuotes DL DT {
	FONT-WEIGHT: bold
}
.pullQuotes DL DD {
	FLOAT: right; MARGIN: 0px 0px 10px
}
.floatR {
	FLOAT: right; MARGIN: 20px 0px 20px 20px
}
.floatL {
	FLOAT: left; MARGIN: 20px 20px 20px 0px
}
.pullBigImage {
	CLEAR: both; DISPLAY: block; FLOAT: none
}
.pullQuotes DL {
	BORDER-RIGHT: #f6f6ee 1px solid; BORDER-TOP: #f6f6ee 1px solid; MARGIN: =
10px; BORDER-LEFT: #f6f6ee 1px solid; BORDER-BOTTOM: #f6f6ee 1px solid
}
</STYLE>

<STYLE type=3Dtext/css media=3Dprint>BODY {
	PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: =
0px; FONT: 12px Verdana, Arial, Sans-Serif; PADDING-TOP: 0px
}
DIV#ad {
	DISPLAY: none; FLOAT: right; MARGIN: 0px 0px 10px 10px
}
DIV#adBottom {
	DISPLAY: none
}
H1 {
	MARGIN: 10px 0px 0px; FONT: bold 14px Verdana, Arial, Sans-Serif
}
SPAN.subTitle {
	FONT: bold 12px Arial, Sans-Serif
}
P {
	MARGIN: 0px 0px 10px
}
P.footer {
	FONT-SIZE: 11px; MARGIN: 20px 0px 0px
}
.pullQuotes {
	BORDER-RIGHT: #ddddbb 1px solid; BORDER-TOP: #ddddbb 1px solid; =
DISPLAY: none; BACKGROUND: #f6f6ee; BORDER-LEFT: #ddddbb 1px solid; =
WIDTH: 340px; BORDER-BOTTOM: #ddddbb 1px solid
}
.pullQuotes IMG {
	FLOAT: left; MARGIN: 10px
}
.pullQuotes DL {
	MARGIN: 10px
}
.pullQuotes DL DT {
	FONT-WEIGHT: bold
}
.pullQuotes DL DD {
	FLOAT: right; MARGIN: 0px 0px 10px
}
.floatR {
	FLOAT: right; MARGIN: 20px 0px 20px 20px
}
.floatL {
	FLOAT: left; MARGIN: 20px 20px 20px 0px
}
.pullBigImage {
	CLEAR: both; DISPLAY: block; FLOAT: none
}
</STYLE>

<SCRIPT language=3DJavaScript>
		function popUpContent(URL) {
			day =3D new Date();
			id =3D day.getTime();
			eval("page" + id + " =3D window.open(URL, '" + id + "', =
'toolbar=3D1,scrollbars=3D1,location=3D1,statusbar=3D1,menubar=3D1,resiza=
ble=3D1,width=3D800,height=3D500,left=3D50,top=3D50');");
		}

		var axel =3D Math.random() + "";
		var ord =3D axel * 1000000000000000000;

		function viewsite(URL) {  =20
			day =3D new Date();
			id =3D day.getTime();
			eval("page" + id + " =3D window.open(URL, '" + id + "', =
'toolbar=3D1,scrollbars=3D1,location=3D1,statusbar=3D1,menubar=3D1,resiza=
ble=3D1,width=3D800,height=3D500,left=3D50,top=3D50');");
		}
	</SCRIPT>

<META content=3D"MSHTML 6.00.6000.16544" name=3DGENERATOR></HEAD>
<BODY>
<DIV id=3Dad>
<SCRIPT language=3DJavaScript>
document.write('<nolayer>');
document.write('<iframe id=3D"ad1" name=3D"ad1" =
src=3D"http://ad.doubleclick.net/adi/cfo2.dart/print;pos=3Dtop;cat=3Dprin=
t;kw=3D;sz=3D336x280;tile=3D1;ord=3D' + ord + '?" width=3D"336" =
height=3D"280" marginwidth=3D"0" marginheight=3D"0" hspace=3D"0" =
vspace=3D"0" frameborder=3D"0" scrolling=3D"no">');
document.write('<a =
href=3D"http://ad.doubleclick.net/jump/cfo2.dart/print;pos=3Dtop;cat=3Dpr=
int;kw=3D;sz=3D336x280;tile=3D1;ord=3D' + ord + '?" target=3D"_top"><IMG =
SRC=3D"http://ad.doubleclick.net/ad/cfo2.dart/print;pos=3Dtop;cat=3Dprint=
;kw=3D;sz=3D336x280;tile=3D1;ord=3D' + ord + '?" width=3D"336" =
height=3D"280" border=3D"0"></a>');
document.write('</iframe>');
document.write('</nolayer>');
document.write('<ilayer id=3D"ph1" visibility=3D"hide" width=3D336 =
height=3D280 left=3D"0"></ilayer>');
</SCRIPT>
<NOSCRIPT><A=20
href=3D"http://ad.doubleclick.net/jump/cfo2.dart/print;pos=3Dtop;cat=3Dpr=
int;kw=3D;sz=3D336x280;tile=3D1;num=3Dstatic_number?"><IMG=20
height=3D280=20
src=3D"http://ad.doubleclick.net/ad/cfo2.dart/print;pos=3Dtop;cat=3Dprint=
;kw=3D;sz=3D336x280;tile=3D1;num=3Dstatic_number?"=20
width=3D336 border=3D0></A> </NOSCRIPT></DIV><A =
href=3D"http://www.cfo.com/"><IMG=20
alt=3Dcfo.com src=3D"http://www.cfo.com/images/global_cfo-lg_white.gif"=20
border=3D0></A>
<SCRIPT>=0A=
        					function getTitle()=0A=
        						{ =0A=
                    return 'Is a Restatement a CFO&#8217;s Kiss of =
Death?';=0A=
        						}=0A=
    					</SCRIPT>
=20
<H1>Is a Restatement a CFO=92s Kiss of Death?</H1>
<P><SPAN class=3Dsubtitle>Study by U. of Alabama professors finds a far =
higher=20
turnover rate among restating finance chiefs than among those who =
don=92t restate.=20
But how much higher? </SPAN><BR><A=20
href=3D"http://www.cfo.com/index.cfm/l_emailauthor/10162566/c_2984368/298=
4996">Roy=20
Harris</A>,&nbsp;CFO.com | US<BR>November 19, 2007</P>
<P>Companies that restate earnings change CFOs much more frequently than =

non-restating companies do, according to a study by two University of =
Alabama=20
professors. But exactly how much more frequently turns out to be a =
matter of=20
some confusion.</P>
<P>The report, titled "Corporate Governance Consequences of Accounting =
Scandals:=20
Evidence from Top Management, CFO, and Auditor Turnover," found that =
nearly a 10=20
percentage point gap exists between the adjusted turnover rate for =
finance=20
chiefs at companies reporting lower earnings in a restatement (50.4 =
percent),=20
compared to CFOs at non-restating companies (40.46 percent). Among CEOs, =
the=20
difference using the same "regression model" was 14 percent (46.17 =
percent=20
versus 31.73 percent).</P>
<P>Perhaps more surprising is the calculation that audit firms are no =
more=20
likely to be replaced by a company that restates than by a non-restating =

company, according to the report, which was drafted in March and last =
revised=20
this month by professors Anup Agrawal and Tommy Cooper, of the =
university=92s=20
Culverhouse College of Business.</P>
<P>Some readers of the report, however, have paid more attention to the =
raw=20
statistics, before the adjustment, showing that 65 percent of finance =
chiefs=20
depart companies after restatements, and that 53 percent of CEOs depart =
under=20
the same circumstances. "If you are a manager, chief financial officer =
or=20
auditor working for a company that comes out with a restatement, start =
looking=20
for another job. That=92s the only conclusion you can draw" from the new =
study,=20
observed Leon Gettler, a business journalist for Australia=92s <I>The =
Age</I>=20
newspaper, writing for the www.soxfirst.com corporate-finance Website. =
</P>
<P>(When contacted by CFO.com, Gettler conceded in an email that, after =
the=20
departure levels at the control group were registered, the 10-point and =
14-point=20
actual departure-rate differentials for CFOs and CEOs are less =
impressive than=20
the numbers on which he had based his comment. "But the bottom line is =
that=20
their position is less secure post restatement," he responded. "And if =
the=20
market reaction to the restatement is severe, it would be even less =
secure=20
because the board wants to be seen as doing something. Sacking the CEO =
or CFO is=20
one way of achieving that.")</P>
<P>Among non-restating companies in the study's control group =97 again =
following=20
the raw numbers =97 43 percent of CFOs and 34 percent of CEOs were =
replaced during=20
the period studied, while overall turnover involving members of top =
management=20
measured 59 percent. The University of Alabama professors explain in the =
report,=20
however, that to give a fair comparison of turnover, they needed to =
apply=20
"logistic regressions that control for other determinants of management=20
turnover." That calculation includes the normal turnover rate for =
non-restating=20
firms.</P>
<P>"Our study focuses on two important outcomes of the functioning of =
internal=20
governance mechanism, namely management and auditor turnover, during a =
time of=20
intense corporate turmoil," they write in the study. They note the =
disruption in=20
corporate accounting that followed the scandals involving Enron, =
WorldCom, Tyco=20
International, HealthSouth and other companies, and the resulting =
reforms of the=20
Sarbanes-Oxley Act of 2002.</P>
<P>An email from Prof. Cooper, responding to CFO.com's request for =
information=20
about the study, offered yet another set of numbers to explain how much =
more=20
often CFOs and CEOs leave a company within a year of a restatement. =
Applying the=20
differential of 10 percentage points for CFOs and 14 percentage points =
for CEOs=20
in the adjusted numbers, the professor said, a restatement on average =
"increases=20
the probability of CFO turnover by...24.6 percent...over the usual =
probability=20
of turnover for CFOs of non-restating firms." For CEOs, the probability =
of=20
turnover increases a whopping 45.5 percent.</P><BR>
<P>"The effects are even larger for sub-samples (of companies) where the =

misstatements were more egregioius," Prof. Cooper added in his =
email.</P>
<P>Diluting the results for today's finance executives under any =
scenario,=20
however, could be the time period of restatements covered in the study: =
1997 and=20
2002, before the great wave of post-Sarbanes-Oxley restating began to =
sweep the=20
nation.</P>
<P>There were 919 restatements by U.S. public companies during the =
five-year=20
period studied, according to the General Accountability Office. The =
research=20
included 518 of them. After the steady rise in restatements that started =
in=20
2002, however, companies made a record 1,420 restatements in 2006 alone, =

according to a report earlier this year by investor research firm Glass, =
Lewis=20
&amp; Co., which predicted that the number might be at least as high =
this=20
year.</P>
<P>The 2006 total was more than 12 times higher than in 1997, and last =
year=20
represented one of every 10 public companies. In 2002, the first year of =
Sarbox,=20
there were 330 restatements. Plus, <A=20
href=3D"http://www.cfo.com/article.cfm/8885662?f=3Drelated">in an April =
review by=20
<I>CFO,</I> </A>various experts noted that in the post-Sarbox years =
restatements=20
=97 often involving inadvertent errors rather than fraud =97 have been =
more accepted=20
as a result of the complexity of the system.</P>
<P>The Alabama study by Profs. Cooper and Agrawal does discuss a number =
of=20
factors to be considered when examining CFO and CEO turnover, as well as =
the=20
replacement of auditors post-restatement.</P>
<P>Some companies change CFOs or CEOs to regain "reputational capital" =
that may=20
have been lost, to limit liability from possible classs-action lawsuits, =
or to=20
help reverse market-value losses.</P>
<P>"On the other hand, there are also reasons why an earnings =
restatement may=20
not lead to greater management turnover," the report says. They include =
the high=20
cost in human capital that may result from replacing executives, and=20
difficulties with internal controls if key individuals are dismissed, =
"unless=20
the [accounting] problems are directly linked to those individuals." =
Further, if=20
the reputational damage is judged to be minor, "the net benefits from =
replacing=20
managers can be small."</P>
<P>The benefits associated with replacing the auditor also reflect =
whether a=20
company needs to "regain its lost reputational capital or limit its =
liability=20
exposure." Those costs can be large, however, and may include dealing =
with=20
"steep learning curves" in replacing an auditor, and complications =
associated=20
with the narrow choice among audit-firm candidates, especially when the =
field=20
contains certain industry specialties.</P>
<P>But perhaps the most significant lesson of the study is that a =
careful=20
reading of academic reports is always warranted.</P><BR>
<DIV id=3DadBottom>
<DIV id=3DbottomAd><NOLAYER><IFRAME id=3DadGoogle name=3DadGoogle =
marginWidth=3D0=20
marginHeight=3D0=20
src=3D"http://ad.doubleclick.net/adi/cfo2.dart/print;pos=3Dtop;cat=3Dprin=
t;kw=3D;sz=3D336x280;tile=3D1;ord=3D440036369473575800?"=20
frameBorder=3D0 width=3D728 scrolling=3Dno=20
height=3D90></IFRAME></NOLAYER></DIV></DIV><BR><BR>
<SCRIPT language=3DJavaScript>
	=09
		if (typeof(tracking_attrib) =3D=3D "undefined") {
			var tracking_attrib =3D '';
		}
  	function getCustomerTrackingAttributes()
  		{ return '&System=3Dwww.cfo.com&Page=3DPrint =
Article&AdTagId=3Dprint&Action=3DPrint&Rubric=3DAccounting&Author=3DRoy =
Harris&Date=3DNovember 19, 2007&Title=3DIs a Restatement a CFO and =
#8217;s Kiss of Death?&Source=3DCFO.com | US&id=3D10162566' + =
tracking_attrib; }
   =20
    function getSiteId()
      { return '1'; }  =20
     =20
  </SCRIPT>

<SCRIPT language=3DJavaScript>
		var LSPT=3D"";
		LSPT +=3D "?durl=3D" + escape(document.URL);
		LSPT +=3D "&hostname=3D" + location.hostname;
		LSPT +=3D "&url=3D" + location.pathname;
		LSPT +=3D "&query=3D" + escape(location.search) + =
escape(location.hash);
		LSPT +=3D "&referrer=3D" + escape(document.referrer);
		LSPT +=3D "&browser=3D" + escape(navigator.appName);
		LSPT +=3D "&version=3D" + escape(navigator.appVersion);
		LSPT +=3D "&os=3D" + escape(navigator.platform);
		LSPT +=3D "&xdomain=3Dwww.cfo.com";
		LSPT +=3D "&custid=3Dcfo_publishing";
	</SCRIPT>

<SCRIPT language=3DJavascript>
		document.write('<img =
src=3D"http://'+'content.ipro.com/images/pixel.gif'+LSPT+'" height=3D"1" =
width=3D"1">');
	</SCRIPT>
<NOSCRIPT><IMG class=3Doff-left height=3D1 src=3D"" width=3D1> =
</NOSCRIPT>
<SCRIPT src=3D"http://www.google-analytics.com/urchin.js" =
type=3Dtext/javascript>
</SCRIPT>

<SCRIPT type=3Dtext/javascript>
_uacct =3D "UA-2728760-1";
urchinTracker();
</SCRIPT>

<SCRIPT language=3DJavaScript>=0A=
	  		var if_Site_ID =3D "cfo";		=0A=
				=0A=
	  		=0A=
				var if_protocol=3Dwindow.location.protocol;=0A=
				var if_tag =3D "<SCRIPT LANGUAGE=3D'JavaScript' " + "DEFER =
SRC=3Dhttp" + "://" + "a248.e.akamai.net/7/836/1132/102403/" + =
if_Site_ID + ".247realmedia.com/scripts/" + if_Site_ID + "_new_if.js" + =
"></SCR" + "IPT>";=0A=
				=0A=
	  	  var mep1=3D getCustomerTrackingAttributes() + =
"&userType=3DNew&if_nt_UserStatus=3Danonymous&if_nt_ServerName=3DWWW2";=0A=
	      =0A=
	      var if_sid =3D getSiteId();=0A=
	      =0A=
	  		document.write(if_tag);=0A=
	  	</SCRIPT>
<SPAN class=3Dregblack>=A9 CFO Publishing Corporation 2007. All rights=20
reserved.</SPAN> </BODY></HTML>

------=_NextPart_001_0009_01C8340D.3FD741B0
Content-Type: application/octet-stream
Content-Transfer-Encoding: quoted-printable
Content-Location: http://ad.doubleclick.net/adi/cfo2.dart/print;pos=top;cat=print;kw=;sz=336x280;tile=1;ord=440036369473575800?

<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD><TITLE>Click here to find out more!</TITLE>
<META http-equiv=3DContent-Type content=3D"text/html; =
charset=3Diso-8859-1">
<META content=3D"MSHTML 6.00.6000.16544" name=3DGENERATOR></HEAD>
<BODY bgColor=3D#ffffff leftMargin=3D0 topMargin=3D0 marginheight=3D"0" =
marginwidth=3D"0"><!-- Eolas IE Fix - Please do not change the line =
below -->
<SCRIPT =
src=3D"http://m1.2mdn.net/879366/DartRichMedia_1_03.js"></SCRIPT>
<!-- End Eolas IE Fix -->
<SCRIPT language=3DJavaScript type=3Dtext/javascript>=0A=
var esp_click_thru_url =3D =
'http://ad.doubleclick.net/click%3Bh=3Dv8/361b/3/0/%2a/v%3B154852617%3B1-=
0%3B0%3B10933784%3B4252-336/280%3B23512768/23530621/1%3B%3B%7Esscs%3D%3f'=
 + escape('http://www.pwc.com/pcs/investinginchina');=0A=
=0A=
function switch_item_2366802(item, value) {=0A=
	if (document.all) {eval('dclk_' + item + =
'_2366802.style.visibility=3D\'' + value+ '\'');}=0A=
	else if (navigator.userAgent.indexOf('Gecko')>0) =
{eval('dclk_div["dclk_' + item + '_2366802"].style.visibility=3D\'' + =
value+ '\'');}=0A=
}=0A=
=0A=
var ShockMode =3D 0;=0A=
var plugin =3D (navigator.mimeTypes && =
navigator.mimeTypes["application/x-shockwave-flash"]) ? =
navigator.mimeTypes["application/x-shockwave-flash"].enabledPlugin : 0;=0A=
if (plugin&& =
parseInt(plugin.description.substring(plugin.description.indexOf(".")-1))=
 >=3D 7)=0A=
{ShockMode =3D 1;}=0A=
else if ((navigator.userAgent && =
navigator.userAgent.indexOf("MSIE")>=3D0)&& =
(navigator.userAgent.indexOf("Windows 95")>=3D0 || =
navigator.userAgent.indexOf("Windows 98")>=3D0 || =
navigator.userAgent.indexOf("Windows NT")>=3D0))=0A=
{document.write('<scr' + 'ipt language=3D"VBScript"> \n');=0A=
document.write('on error resume next \n');=0A=
document.write('ShockMode =3D =
(Isobject(Createobject("ShockwaveFlash.ShockwaveFlash.7")))\n');=0A=
document.write('<\/scr' + 'ipt>\n');}=0A=
=0A=
if (ShockMode) {=0A=
	dclk_crea1 =3D '<object =
classid=3D"clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" id=3D"banner" =
width=3D"336" height=3D"280"><param name=3D"movie" =
value=3D"http://m1.2mdn.net/463815/ad_largerectangle_336x280_a.swf?clickT=
ag=3D'+esp_click_thru_url+'" /><param name=3D"wmode" =
value=3D"transparent" /><param name=3D"Autostart" value=3D"true" =
/><param name=3D"Quality" value=3D"high" /><param =
name=3D"allowScriptAccess" value=3D"always" /><embed =
wmode=3D"transparent" =
src=3D"http://m1.2mdn.net/463815/ad_largerectangle_336x280_a.swf?clickTag=
=3D'+esp_click_thru_url+'" swLiveConnect=3D"TRUE" width=3D"336" =
height=3D"280" type=3D"application/x-shockwave-flash" pluginspage=3D"' + =
document.protocol + =
'//www.macromedia.com/shockwave/download/index.cgi?P1_Prod_Version=3DShoc=
kwaveFlash" quality=3D"high" =
allowScriptAccess=3D"always"><\/embed><\/object>';=0A=
} else {=0A=
	dclk_crea1 =3D '<a =
href=3D"http://ad.doubleclick.net/click%3Bh=3Dv8/361b/3/0/%2a/v%3B1548526=
17%3B1-0%3B0%3B10933784%3B4252-336/280%3B23512768/23530621/1%3B%3B%7Esscs=
%3D%3fhttp://www.pwc.com/pcs/investinginchina" target=3D"_blank"><img =
src=3D"http://m1.2mdn.net/463815/PCS_CFO_web_banner_ad_largerectangle_a.g=
if" border=3D"0" width=3D"336" height=3D"280" alt=3D"Click here..." =
galleryimg=3D"no" /><\/a>';=0A=
}=0A=
document.write(dclk_crea1);=0A=
=0A=
</SCRIPT>
<NOSCRIPT><A=20
href=3D"http://ad.doubleclick.net/click%3Bh=3Dv8/361b/3/0/%2a/v%3B1548526=
17%3B1-0%3B0%3B10933784%3B4252-336/280%3B23512768/23530621/1%3B%3B~sscs%3=
D%3fhttp://www.pwc.com/pcs/investinginchina"=20
target=3D_blank><IMG height=3D280 alt=3D"Click here..."=20
src=3D"http://m1.2mdn.net/463815/PCS_CFO_web_banner_ad_largerectangle_a.g=
if"=20
width=3D336 border=3D0 galleryimg=3D"no"></A></NOSCRIPT></BODY></HTML>

------=_NextPart_001_0009_01C8340D.3FD741B0--

------=_NextPart_000_0000_01C8340D.3FC95F00
Content-Type: application/octet-stream
Content-Transfer-Encoding: quoted-printable
Content-Location: http://www.google-analytics.com/urchin.js

//-- Google Analytics Urchin Module=0A=
//-- Copyright 2007 Google, All Rights Reserved.=0A=
=0A=
//-- Urchin On Demand Settings ONLY=0A=
var _uacct=3D"";			// set up the Urchin Account=0A=
var _userv=3D1;			// service mode (0=3Dlocal,1=3Dremote,2=3Dboth)=0A=
=0A=
//-- UTM User Settings=0A=
var _ufsc=3D1;			// set client info flag (1=3Don|0=3Doff)=0A=
var _udn=3D"auto";		// (auto|none|domain) set the domain name for cookies=0A=
var _uhash=3D"on";		// (on|off) unique domain hash for cookies=0A=
var _utimeout=3D"1800";   	// set the inactive session timeout in seconds=0A=
var _ugifpath=3D"/__utm.gif";	// set the web path to the __utm.gif file=0A=
var _utsp=3D"|";			// transaction field separator=0A=
var _uflash=3D1;			// set flash version detect option (1=3Don|0=3Doff)=0A=
var _utitle=3D1;			// set the document title detect option =
(1=3Don|0=3Doff)=0A=
var _ulink=3D0;			// enable linker functionality (1=3Don|0=3Doff)=0A=
var _uanchor=3D0;			// enable use of anchors for campaign =
(1=3Don|0=3Doff)=0A=
var _utcp=3D"/";			// the cookie path for tracking=0A=
var _usample=3D100;		// The sampling % of visitors to track (1-100).=0A=
=0A=
//-- UTM Campaign Tracking Settings=0A=
var _uctm=3D1;			// set campaign tracking module (1=3Don|0=3Doff)=0A=
var _ucto=3D"15768000";		// set timeout in seconds (6 month default)=0A=
var _uccn=3D"utm_campaign";	// name=0A=
var _ucmd=3D"utm_medium";		// medium (cpc|cpm|link|email|organic)=0A=
var _ucsr=3D"utm_source";		// source=0A=
var _uctr=3D"utm_term";		// term/keyword=0A=
var _ucct=3D"utm_content";	// content=0A=
var _ucid=3D"utm_id";		// id number=0A=
var _ucno=3D"utm_nooverride";	// don't override=0A=
=0A=
//-- Auto/Organic Sources and Keywords=0A=
var _uOsr=3Dnew Array();=0A=
var _uOkw=3Dnew Array();=0A=
_uOsr[0]=3D"google";	_uOkw[0]=3D"q";=0A=
_uOsr[1]=3D"yahoo";	_uOkw[1]=3D"p";=0A=
_uOsr[2]=3D"msn";		_uOkw[2]=3D"q";=0A=
_uOsr[3]=3D"aol";		_uOkw[3]=3D"query";=0A=
_uOsr[4]=3D"aol";		_uOkw[4]=3D"encquery";=0A=
_uOsr[5]=3D"lycos";	_uOkw[5]=3D"query";=0A=
_uOsr[6]=3D"ask";		_uOkw[6]=3D"q";=0A=
_uOsr[7]=3D"altavista";	_uOkw[7]=3D"q";=0A=
_uOsr[8]=3D"netscape";	_uOkw[8]=3D"query";=0A=
_uOsr[9]=3D"cnn";	_uOkw[9]=3D"query";=0A=
_uOsr[10]=3D"looksmart";	_uOkw[10]=3D"qt";=0A=
_uOsr[11]=3D"about";	_uOkw[11]=3D"terms";=0A=
_uOsr[12]=3D"mamma";	_uOkw[12]=3D"query";=0A=
_uOsr[13]=3D"alltheweb";	_uOkw[13]=3D"q";=0A=
_uOsr[14]=3D"gigablast";	_uOkw[14]=3D"q";=0A=
_uOsr[15]=3D"voila";	_uOkw[15]=3D"rdata";=0A=
_uOsr[16]=3D"virgilio";	_uOkw[16]=3D"qs";=0A=
_uOsr[17]=3D"live";	_uOkw[17]=3D"q";=0A=
_uOsr[18]=3D"baidu";	_uOkw[18]=3D"wd";=0A=
_uOsr[19]=3D"alice";	_uOkw[19]=3D"qs";=0A=
_uOsr[20]=3D"yandex";	_uOkw[20]=3D"text";=0A=
_uOsr[21]=3D"najdi";	_uOkw[21]=3D"q";=0A=
_uOsr[22]=3D"aol";	_uOkw[22]=3D"q";=0A=
_uOsr[23]=3D"club-internet"; _uOkw[23]=3D"q";=0A=
_uOsr[24]=3D"mama";	_uOkw[24]=3D"query";=0A=
_uOsr[25]=3D"seznam";	_uOkw[25]=3D"q";=0A=
_uOsr[26]=3D"search";	_uOkw[26]=3D"q";=0A=
_uOsr[27]=3D"szukaj";	_uOkw[27]=3D"szukaj";=0A=
_uOsr[28]=3D"szukaj";	_uOkw[28]=3D"qt";=0A=
_uOsr[29]=3D"netsprint";	_uOkw[29]=3D"q";=0A=
_uOsr[30]=3D"google.interia";	_uOkw[30]=3D"q";=0A=
_uOsr[31]=3D"szukacz";	_uOkw[31]=3D"q";=0A=
_uOsr[32]=3D"yam";	_uOkw[32]=3D"k";=0A=
_uOsr[33]=3D"pchome";	_uOkw[33]=3D"q";=0A=
=0A=
=0A=
//-- Auto/Organic Keywords to Ignore=0A=
var _uOno=3Dnew Array();=0A=
//_uOno[0]=3D"urchin";=0A=
//_uOno[1]=3D"urchin.com";=0A=
//_uOno[2]=3D"www.urchin.com";=0A=
=0A=
//-- Referral domains to Ignore=0A=
var _uRno=3Dnew Array();=0A=
//_uRno[0]=3D".urchin.com";=0A=
=0A=
//-- **** Don't modify below this point ***=0A=
var =
_uff,_udh,_udt,_ubl=3D0,_udo=3D"",_uu,_ufns=3D0,_uns=3D0,_ur=3D"-",_ufno=3D=
0,_ust=3D0,_ubd=3Ddocument,_udl=3D_ubd.location,_udlh=3D"",_uwv=3D"1";=0A=
var _ugifpath2=3D"http://www.google-analytics.com/__utm.gif";=0A=
if (_udl.hash) _udlh=3D_udl.href.substring(_udl.href.indexOf('#'));=0A=
if (_udl.protocol=3D=3D"https:") =
_ugifpath2=3D"https://ssl.google-analytics.com/__utm.gif";=0A=
if (!_utcp || _utcp=3D=3D"") _utcp=3D"/";=0A=
function urchinTracker(page) {=0A=
 if (_udl.protocol=3D=3D"file:") return;=0A=
 if (_uff && (!page || page=3D=3D"")) return;=0A=
 var a,b,c,xx,v,z,k,x=3D"",s=3D"",f=3D0;=0A=
 var nx=3D" expires=3D"+_uNx()+";";=0A=
 var dc=3D_ubd.cookie;=0A=
 _udh=3D_uDomain();=0A=
 if (!_uVG()) return;=0A=
 _uu=3DMath.round(Math.random()*2147483647);=0A=
 _udt=3Dnew Date();=0A=
 _ust=3DMath.round(_udt.getTime()/1000);=0A=
 a=3Ddc.indexOf("__utma=3D"+_udh);=0A=
 b=3Ddc.indexOf("__utmb=3D"+_udh);=0A=
 c=3Ddc.indexOf("__utmc=3D"+_udh);=0A=
 if (_udn && _udn!=3D"") { _udo=3D" domain=3D"+_udn+";"; }=0A=
 if (_utimeout && _utimeout!=3D"") {=0A=
  x=3Dnew Date(_udt.getTime()+(_utimeout*1000));=0A=
  x=3D" expires=3D"+x.toGMTString()+";";=0A=
 }=0A=
 if (_ulink) {=0A=
  if (_uanchor && _udlh && _udlh!=3D"") s=3D_udlh+"&";=0A=
  s+=3D_udl.search;=0A=
  if(s && s!=3D"" && s.indexOf("__utma=3D")>=3D0) {=0A=
   if (!(_uIN(a=3D_uGC(s,"__utma=3D","&")))) a=3D"-";=0A=
   if (!(_uIN(b=3D_uGC(s,"__utmb=3D","&")))) b=3D"-";=0A=
   if (!(_uIN(c=3D_uGC(s,"__utmc=3D","&")))) c=3D"-";=0A=
   v=3D_uGC(s,"__utmv=3D","&");=0A=
   z=3D_uGC(s,"__utmz=3D","&");=0A=
   k=3D_uGC(s,"__utmk=3D","&");=0A=
   xx=3D_uGC(s,"__utmx=3D","&");=0A=
   if ((k*1) !=3D ((_uHash(a+b+c+xx+z+v)*1)+(_udh*1))) =
{_ubl=3D1;a=3D"-";b=3D"-";c=3D"-";xx=3D"-";z=3D"-";v=3D"-";}=0A=
   if (a!=3D"-" && b!=3D"-" && c!=3D"-") f=3D1;=0A=
   else if(a!=3D"-") f=3D2;=0A=
  }=0A=
 }=0A=
 if(f=3D=3D1) {=0A=
  _ubd.cookie=3D"__utma=3D"+a+"; path=3D"+_utcp+";"+nx+_udo;=0A=
  _ubd.cookie=3D"__utmb=3D"+b+"; path=3D"+_utcp+";"+x+_udo;=0A=
  _ubd.cookie=3D"__utmc=3D"+c+"; path=3D"+_utcp+";"+_udo;=0A=
 } else if (f=3D=3D2) {=0A=
  a=3D_uFixA(s,"&",_ust);=0A=
  _ubd.cookie=3D"__utma=3D"+a+"; path=3D"+_utcp+";"+nx+_udo;=0A=
  _ubd.cookie=3D"__utmb=3D"+_udh+"; path=3D"+_utcp+";"+x+_udo;=0A=
  _ubd.cookie=3D"__utmc=3D"+_udh+"; path=3D"+_utcp+";"+_udo;=0A=
  _ufns=3D1;=0A=
 } else if (a>=3D0 && b>=3D0 && c>=3D0) {=0A=
  _ubd.cookie=3D"__utmb=3D"+_udh+"; path=3D"+_utcp+";"+x+_udo;=0A=
 } else {=0A=
  if (a>=3D0) a=3D_uFixA(_ubd.cookie,";",_ust);=0A=
  else a=3D_udh+"."+_uu+"."+_ust+"."+_ust+"."+_ust+".1";=0A=
  _ubd.cookie=3D"__utma=3D"+a+"; path=3D"+_utcp+";"+nx+_udo;=0A=
  _ubd.cookie=3D"__utmb=3D"+_udh+"; path=3D"+_utcp+";"+x+_udo;=0A=
  _ubd.cookie=3D"__utmc=3D"+_udh+"; path=3D"+_utcp+";"+_udo;=0A=
  _ufns=3D1;=0A=
 }=0A=
 if (_ulink && xx && xx!=3D"" && xx!=3D"-") {=0A=
   xx=3D_uUES(xx);=0A=
   if (xx.indexOf(";")=3D=3D-1) _ubd.cookie=3D"__utmx=3D"+xx+"; =
path=3D"+_utcp+";"+nx+_udo;=0A=
 }=0A=
 if (_ulink && v && v!=3D"" && v!=3D"-") {=0A=
  v=3D_uUES(v);=0A=
  if (v.indexOf(";")=3D=3D-1) _ubd.cookie=3D"__utmv=3D"+v+"; =
path=3D"+_utcp+";"+nx+_udo;=0A=
 }=0A=
 _uInfo(page);=0A=
 _ufns=3D0;=0A=
 _ufno=3D0;=0A=
 if (!page || page=3D=3D"") _uff=3D1;=0A=
}=0A=
function _uInfo(page) {=0A=
 var p,s=3D"",dm=3D"",pg=3D_udl.pathname+_udl.search;=0A=
 if (page && page!=3D"") pg=3D_uES(page,1);=0A=
 _ur=3D_ubd.referrer;=0A=
 if (!_ur || _ur=3D=3D"") { _ur=3D"-"; }=0A=
 else {=0A=
  dm=3D_ubd.domain;=0A=
  if(_utcp && _utcp!=3D"/") dm+=3D_utcp;=0A=
  p=3D_ur.indexOf(dm);=0A=
  if ((p>=3D0) && (p<=3D8)) { _ur=3D"0"; }=0A=
  if (_ur.indexOf("[")=3D=3D0 && =
_ur.lastIndexOf("]")=3D=3D(_ur.length-1)) { _ur=3D"-"; }=0A=
 }=0A=
 s+=3D"&utmn=3D"+_uu;=0A=
 if (_ufsc) s+=3D_uBInfo();=0A=
 if (_uctm) s+=3D_uCInfo();=0A=
 if (_utitle && _ubd.title && _ubd.title!=3D"") =
s+=3D"&utmdt=3D"+_uES(_ubd.title);=0A=
 if (_udl.hostname && _udl.hostname!=3D"") =
s+=3D"&utmhn=3D"+_uES(_udl.hostname);=0A=
 s+=3D"&utmr=3D"+_ur;=0A=
 s+=3D"&utmp=3D"+pg;=0A=
 if ((_userv=3D=3D0 || _userv=3D=3D2) && _uSP()) {=0A=
  var i=3Dnew Image(1,1);=0A=
  i.src=3D_ugifpath+"?"+"utmwv=3D"+_uwv+s;=0A=
  i.onload=3Dfunction() {_uVoid();}=0A=
 }=0A=
 if ((_userv=3D=3D1 || _userv=3D=3D2) && _uSP()) {=0A=
  var i2=3Dnew Image(1,1);=0A=
  =
i2.src=3D_ugifpath2+"?"+"utmwv=3D"+_uwv+s+"&utmac=3D"+_uacct+"&utmcc=3D"+=
_uGCS();=0A=
  i2.onload=3Dfunction() { _uVoid(); }=0A=
 }=0A=
 return;=0A=
}=0A=
function _uVoid() { return; }=0A=
function _uCInfo() {=0A=
 if (!_ucto || _ucto=3D=3D"") { _ucto=3D"15768000"; }=0A=
 if (!_uVG()) return;=0A=
 var =
c=3D"",t=3D"-",t2=3D"-",t3=3D"-",o=3D0,cs=3D0,cn=3D0,i=3D0,z=3D"-",s=3D""=
;=0A=
 if (_uanchor && _udlh && _udlh!=3D"") s=3D_udlh+"&";=0A=
 s+=3D_udl.search;=0A=
 var x=3Dnew Date(_udt.getTime()+(_ucto*1000));=0A=
 var dc=3D_ubd.cookie;=0A=
 x=3D" expires=3D"+x.toGMTString()+";";=0A=
 if (_ulink && !_ubl) {=0A=
  z=3D_uUES(_uGC(s,"__utmz=3D","&"));=0A=
  if (z!=3D"-" && z.indexOf(";")=3D=3D-1) { =
_ubd.cookie=3D"__utmz=3D"+z+"; path=3D"+_utcp+";"+x+_udo; return ""; }=0A=
 }=0A=
 z=3Ddc.indexOf("__utmz=3D"+_udh);=0A=
 if (z>-1) { z=3D_uGC(dc,"__utmz=3D"+_udh,";"); }=0A=
 else { z=3D"-"; }=0A=
 t=3D_uGC(s,_ucid+"=3D","&");=0A=
 t2=3D_uGC(s,_ucsr+"=3D","&");=0A=
 t3=3D_uGC(s,"gclid=3D","&");=0A=
 if ((t!=3D"-" && t!=3D"") || (t2!=3D"-" && t2!=3D"") || (t3!=3D"-" && =
t3!=3D"")) {=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"utmcid=3D"+_uEC(t);=0A=
  if (t2!=3D"-" && t2!=3D"") { if (c !=3D "") c+=3D"|"; =
c+=3D"utmcsr=3D"+_uEC(t2); }=0A=
  if (t3!=3D"-" && t3!=3D"") { if (c !=3D "") c+=3D"|"; =
c+=3D"utmgclid=3D"+_uEC(t3); }=0A=
  t=3D_uGC(s,_uccn+"=3D","&");=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"|utmccn=3D"+_uEC(t);=0A=
  else c+=3D"|utmccn=3D(not+set)";=0A=
  t=3D_uGC(s,_ucmd+"=3D","&");=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"|utmcmd=3D"+_uEC(t);=0A=
  else  c+=3D"|utmcmd=3D(not+set)";=0A=
  t=3D_uGC(s,_uctr+"=3D","&");=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"|utmctr=3D"+_uEC(t);=0A=
  else { t=3D_uOrg(1); if (t!=3D"-" && t!=3D"") =
c+=3D"|utmctr=3D"+_uEC(t); }=0A=
  t=3D_uGC(s,_ucct+"=3D","&");=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"|utmcct=3D"+_uEC(t);=0A=
  t=3D_uGC(s,_ucno+"=3D","&");=0A=
  if (t=3D=3D"1") o=3D1;=0A=
  if (z!=3D"-" && o=3D=3D1) return "";=0A=
 }=0A=
 if (c=3D=3D"-" || c=3D=3D"") { c=3D_uOrg(); if (z!=3D"-" && =
_ufno=3D=3D1)  return ""; }=0A=
 if (c=3D=3D"-" || c=3D=3D"") { if (_ufns=3D=3D1)  c=3D_uRef(); if =
(z!=3D"-" && _ufno=3D=3D1)  return ""; }=0A=
 if (c=3D=3D"-" || c=3D=3D"") {=0A=
  if (z=3D=3D"-" && _ufns=3D=3D1) { =
c=3D"utmccn=3D(direct)|utmcsr=3D(direct)|utmcmd=3D(none)"; }=0A=
  if (c=3D=3D"-" || c=3D=3D"") return "";=0A=
 }=0A=
 if (z!=3D"-") {=0A=
  i=3Dz.indexOf(".");=0A=
  if (i>-1) i=3Dz.indexOf(".",i+1);=0A=
  if (i>-1) i=3Dz.indexOf(".",i+1);=0A=
  if (i>-1) i=3Dz.indexOf(".",i+1);=0A=
  t=3Dz.substring(i+1,z.length);=0A=
  if (t.toLowerCase()=3D=3Dc.toLowerCase()) cs=3D1;=0A=
  t=3Dz.substring(0,i);=0A=
  if ((i=3Dt.lastIndexOf(".")) > -1) {=0A=
   t=3Dt.substring(i+1,t.length);=0A=
   cn=3D(t*1);=0A=
  }=0A=
 }=0A=
 if (cs=3D=3D0 || _ufns=3D=3D1) {=0A=
  t=3D_uGC(dc,"__utma=3D"+_udh,";");=0A=
  if ((i=3Dt.lastIndexOf(".")) > 9) {=0A=
   _uns=3Dt.substring(i+1,t.length);=0A=
   _uns=3D(_uns*1);=0A=
  }=0A=
  cn++;=0A=
  if (_uns=3D=3D0) _uns=3D1;=0A=
  _ubd.cookie=3D"__utmz=3D"+_udh+"."+_ust+"."+_uns+"."+cn+"."+c+"; =
path=3D"+_utcp+"; "+x+_udo;=0A=
 }=0A=
 if (cs=3D=3D0 || _ufns=3D=3D1) return "&utmcn=3D1";=0A=
 else return "&utmcr=3D1";=0A=
}=0A=
function _uRef() {=0A=
 if (_ur=3D=3D"0" || _ur=3D=3D"" || _ur=3D=3D"-") return "";=0A=
 var i=3D0,h,k,n;=0A=
 if ((i=3D_ur.indexOf("://"))<0) return "";=0A=
 h=3D_ur.substring(i+3,_ur.length);=0A=
 if (h.indexOf("/") > -1) {=0A=
  k=3Dh.substring(h.indexOf("/"),h.length);=0A=
  if (k.indexOf("?") > -1) k=3Dk.substring(0,k.indexOf("?"));=0A=
  h=3Dh.substring(0,h.indexOf("/"));=0A=
 }=0A=
 h=3Dh.toLowerCase();=0A=
 n=3Dh;=0A=
 if ((i=3Dn.indexOf(":")) > -1) n=3Dn.substring(0,i);=0A=
 for (var ii=3D0;ii<_uRno.length;ii++) {=0A=
  if ((i=3Dn.indexOf(_uRno[ii].toLowerCase())) > -1 && =
n.length=3D=3D(i+_uRno[ii].length)) { _ufno=3D1; break; }=0A=
 }=0A=
 if (h.indexOf("www.")=3D=3D0) h=3Dh.substring(4,h.length);=0A=
 return =
"utmccn=3D(referral)|utmcsr=3D"+_uEC(h)+"|"+"utmcct=3D"+_uEC(k)+"|utmcmd=3D=
referral";=0A=
}=0A=
function _uOrg(t) {=0A=
 if (_ur=3D=3D"0" || _ur=3D=3D"" || _ur=3D=3D"-") return "";=0A=
 var i=3D0,h,k;=0A=
 if ((i=3D_ur.indexOf("://")) < 0) return "";=0A=
 h=3D_ur.substring(i+3,_ur.length);=0A=
 if (h.indexOf("/") > -1) {=0A=
  h=3Dh.substring(0,h.indexOf("/"));=0A=
 }=0A=
 for (var ii=3D0;ii<_uOsr.length;ii++) {=0A=
  if (h.toLowerCase().indexOf(_uOsr[ii].toLowerCase()) > -1) {=0A=
   if ((i=3D_ur.indexOf("?"+_uOkw[ii]+"=3D")) > -1 || =
(i=3D_ur.indexOf("&"+_uOkw[ii]+"=3D")) > -1) {=0A=
    k=3D_ur.substring(i+_uOkw[ii].length+2,_ur.length);=0A=
    if ((i=3Dk.indexOf("&")) > -1) k=3Dk.substring(0,i);=0A=
    for (var yy=3D0;yy<_uOno.length;yy++) {=0A=
     if (_uOno[yy].toLowerCase()=3D=3Dk.toLowerCase()) { _ufno=3D1; =
break; }=0A=
    }=0A=
    if (t) return _uEC(k);=0A=
    else return =
"utmccn=3D(organic)|utmcsr=3D"+_uEC(_uOsr[ii])+"|"+"utmctr=3D"+_uEC(k)+"|=
utmcmd=3Dorganic";=0A=
   }=0A=
  }=0A=
 }=0A=
 return "";=0A=
}=0A=
function _uBInfo() {=0A=
 var sr=3D"-",sc=3D"-",ul=3D"-",fl=3D"-",cs=3D"-",je=3D1;=0A=
 var n=3Dnavigator;=0A=
 if (self.screen) {=0A=
  sr=3Dscreen.width+"x"+screen.height;=0A=
  sc=3Dscreen.colorDepth+"-bit";=0A=
 } else if (self.java) {=0A=
  var j=3Djava.awt.Toolkit.getDefaultToolkit();=0A=
  var s=3Dj.getScreenSize();=0A=
  sr=3Ds.width+"x"+s.height;=0A=
 }=0A=
 if (n.language) { ul=3Dn.language.toLowerCase(); }=0A=
 else if (n.browserLanguage) { ul=3Dn.browserLanguage.toLowerCase(); }=0A=
 je=3Dn.javaEnabled()?1:0;=0A=
 if (_uflash) fl=3D_uFlash();=0A=
 if (_ubd.characterSet) cs=3D_uES(_ubd.characterSet);=0A=
 else if (_ubd.charset) cs=3D_uES(_ubd.charset);=0A=
 return =
"&utmcs=3D"+cs+"&utmsr=3D"+sr+"&utmsc=3D"+sc+"&utmul=3D"+ul+"&utmje=3D"+j=
e+"&utmfl=3D"+fl;=0A=
}=0A=
function __utmSetTrans() {=0A=
 var e;=0A=
 if (_ubd.getElementById) e=3D_ubd.getElementById("utmtrans");=0A=
 else if (_ubd.utmform && _ubd.utmform.utmtrans) =
e=3D_ubd.utmform.utmtrans;=0A=
 if (!e) return;=0A=
 var l=3De.value.split("UTM:");=0A=
 var i,i2,c;=0A=
 if (_userv=3D=3D0 || _userv=3D=3D2) i=3Dnew Array();=0A=
 if (_userv=3D=3D1 || _userv=3D=3D2) { i2=3Dnew Array(); c=3D_uGCS(); }=0A=
=0A=
 for (var ii=3D0;ii<l.length;ii++) {=0A=
  l[ii]=3D_uTrim(l[ii]);=0A=
  if (l[ii].charAt(0)!=3D'T' && l[ii].charAt(0)!=3D'I') continue;=0A=
  var r=3DMath.round(Math.random()*2147483647);=0A=
  if (!_utsp || _utsp=3D=3D"") _utsp=3D"|";=0A=
  var f=3Dl[ii].split(_utsp),s=3D"";=0A=
  if (f[0].charAt(0)=3D=3D'T') {=0A=
   s=3D"&utmt=3Dtran"+"&utmn=3D"+r;=0A=
   f[1]=3D_uTrim(f[1]); if(f[1]&&f[1]!=3D"") =
s+=3D"&utmtid=3D"+_uES(f[1]);=0A=
   f[2]=3D_uTrim(f[2]); if(f[2]&&f[2]!=3D"") =
s+=3D"&utmtst=3D"+_uES(f[2]);=0A=
   f[3]=3D_uTrim(f[3]); if(f[3]&&f[3]!=3D"") =
s+=3D"&utmtto=3D"+_uES(f[3]);=0A=
   f[4]=3D_uTrim(f[4]); if(f[4]&&f[4]!=3D"") =
s+=3D"&utmttx=3D"+_uES(f[4]);=0A=
   f[5]=3D_uTrim(f[5]); if(f[5]&&f[5]!=3D"") =
s+=3D"&utmtsp=3D"+_uES(f[5]);=0A=
   f[6]=3D_uTrim(f[6]); if(f[6]&&f[6]!=3D"") =
s+=3D"&utmtci=3D"+_uES(f[6]);=0A=
   f[7]=3D_uTrim(f[7]); if(f[7]&&f[7]!=3D"") =
s+=3D"&utmtrg=3D"+_uES(f[7]);=0A=
   f[8]=3D_uTrim(f[8]); if(f[8]&&f[8]!=3D"") =
s+=3D"&utmtco=3D"+_uES(f[8]);=0A=
  } else {=0A=
   s=3D"&utmt=3Ditem"+"&utmn=3D"+r;=0A=
   f[1]=3D_uTrim(f[1]); if(f[1]&&f[1]!=3D"") =
s+=3D"&utmtid=3D"+_uES(f[1]);=0A=
   f[2]=3D_uTrim(f[2]); if(f[2]&&f[2]!=3D"") =
s+=3D"&utmipc=3D"+_uES(f[2]);=0A=
   f[3]=3D_uTrim(f[3]); if(f[3]&&f[3]!=3D"") =
s+=3D"&utmipn=3D"+_uES(f[3]);=0A=
   f[4]=3D_uTrim(f[4]); if(f[4]&&f[4]!=3D"") =
s+=3D"&utmiva=3D"+_uES(f[4]);=0A=
   f[5]=3D_uTrim(f[5]); if(f[5]&&f[5]!=3D"") =
s+=3D"&utmipr=3D"+_uES(f[5]);=0A=
   f[6]=3D_uTrim(f[6]); if(f[6]&&f[6]!=3D"") =
s+=3D"&utmiqt=3D"+_uES(f[6]);=0A=
  }=0A=
  if ((_userv=3D=3D0 || _userv=3D=3D2) && _uSP()) {=0A=
   i[ii]=3Dnew Image(1,1);=0A=
   i[ii].src=3D_ugifpath+"?"+"utmwv=3D"+_uwv+s;=0A=
   i[ii].onload=3Dfunction() { _uVoid(); }=0A=
  }=0A=
  if ((_userv=3D=3D1 || _userv=3D=3D2) && _uSP()) {=0A=
   i2[ii]=3Dnew Image(1,1);=0A=
   =
i2[ii].src=3D_ugifpath2+"?"+"utmwv=3D"+_uwv+s+"&utmac=3D"+_uacct+"&utmcc=3D=
"+c;=0A=
   i2[ii].onload=3Dfunction() { _uVoid(); }=0A=
  }=0A=
 }=0A=
 return;=0A=
}=0A=
function _uFlash() {=0A=
 var f=3D"-",n=3Dnavigator;=0A=
 if (n.plugins && n.plugins.length) {=0A=
  for (var ii=3D0;ii<n.plugins.length;ii++) {=0A=
   if (n.plugins[ii].name.indexOf('Shockwave Flash')!=3D-1) {=0A=
    f=3Dn.plugins[ii].description.split('Shockwave Flash ')[1];=0A=
    break;=0A=
   }=0A=
  }=0A=
 } else if (window.ActiveXObject) {=0A=
  for (var ii=3D10;ii>=3D2;ii--) {=0A=
   try {=0A=
    var fl=3Deval("new =
ActiveXObject('ShockwaveFlash.ShockwaveFlash."+ii+"');");=0A=
    if (fl) { f=3Dii + '.0'; break; }=0A=
   }=0A=
   catch(e) {}=0A=
  }=0A=
 }=0A=
 return f;=0A=
}=0A=
function __utmLinker(l,h) {=0A=
 if (!_ulink) return;=0A=
 var p,k,a=3D"-",b=3D"-",c=3D"-",x=3D"-",z=3D"-",v=3D"-";=0A=
 var dc=3D_ubd.cookie;=0A=
 if (!l || l=3D=3D"") return;=0A=
 var iq =3D l.indexOf("?"); =0A=
 var ih =3D l.indexOf("#"); =0A=
 if (dc) {=0A=
  a=3D_uES(_uGC(dc,"__utma=3D"+_udh,";"));=0A=
  b=3D_uES(_uGC(dc,"__utmb=3D"+_udh,";"));=0A=
  c=3D_uES(_uGC(dc,"__utmc=3D"+_udh,";"));=0A=
  x=3D_uES(_uGC(dc,"__utmx=3D"+_udh,";"));=0A=
  z=3D_uES(_uGC(dc,"__utmz=3D"+_udh,";"));=0A=
  v=3D_uES(_uGC(dc,"__utmv=3D"+_udh,";"));=0A=
  k=3D(_uHash(a+b+c+x+z+v)*1)+(_udh*1);=0A=
  =
p=3D"__utma=3D"+a+"&__utmb=3D"+b+"&__utmc=3D"+c+"&__utmx=3D"+x+"&__utmz=3D=
"+z+"&__utmv=3D"+v+"&__utmk=3D"+k;=0A=
 }=0A=
 if (p) {=0A=
  if (h && ih>-1) return;=0A=
  if (h) { _udl.href=3Dl+"#"+p; }=0A=
  else {=0A=
   if (iq=3D=3D-1 && ih=3D=3D-1) _udl.href=3Dl+"?"+p;=0A=
   else if (ih=3D=3D-1) _udl.href=3Dl+"&"+p;=0A=
   else if (iq=3D=3D-1) =
_udl.href=3Dl.substring(0,ih-1)+"?"+p+l.substring(ih);=0A=
   else _udl.href=3Dl.substring(0,ih-1)+"&"+p+l.substring(ih);=0A=
  }=0A=
 } else { _udl.href=3Dl; }=0A=
}=0A=
function __utmLinkPost(f,h) {=0A=
 if (!_ulink) return;=0A=
 var p,k,a=3D"-",b=3D"-",c=3D"-",x=3D"-",z=3D"-",v=3D"-";=0A=
 var dc=3D_ubd.cookie;=0A=
 if (!f || !f.action) return;=0A=
 var iq =3D f.action.indexOf("?"); =0A=
 var ih =3D f.action.indexOf("#"); =0A=
 if (dc) {=0A=
  a=3D_uES(_uGC(dc,"__utma=3D"+_udh,";"));=0A=
  b=3D_uES(_uGC(dc,"__utmb=3D"+_udh,";"));=0A=
  c=3D_uES(_uGC(dc,"__utmc=3D"+_udh,";"));=0A=
  x=3D_uES(_uGC(dc,"__utmx=3D"+_udh,";"));=0A=
  z=3D_uES(_uGC(dc,"__utmz=3D"+_udh,";"));=0A=
  v=3D_uES(_uGC(dc,"__utmv=3D"+_udh,";"));=0A=
  k=3D(_uHash(a+b+c+x+z+v)*1)+(_udh*1);=0A=
  =
p=3D"__utma=3D"+a+"&__utmb=3D"+b+"&__utmc=3D"+c+"&__utmx=3D"+x+"&__utmz=3D=
"+z+"&__utmv=3D"+v+"&__utmk=3D"+k;=0A=
 }=0A=
 if (p) {=0A=
  if (h && ih>-1) return;=0A=
  if (h) { f.action+=3D"#"+p; }=0A=
  else {=0A=
   if (iq=3D=3D-1 && ih=3D=3D-1) f.action+=3D"?"+p;=0A=
   else if (ih=3D=3D-1) f.action+=3D"&"+p;=0A=
   else if (iq=3D=3D-1) =
f.action=3Df.action.substring(0,ih-1)+"?"+p+f.action.substring(ih);=0A=
   else =
f.action=3Df.action.substring(0,ih-1)+"&"+p+f.action.substring(ih);=0A=
  }=0A=
 }=0A=
 return;=0A=
}=0A=
function __utmSetVar(v) {=0A=
 if (!v || v=3D=3D"") return;=0A=
 if (!_udo || _udo =3D=3D "") {=0A=
  _udh=3D_uDomain();=0A=
  if (_udn && _udn!=3D"") { _udo=3D" domain=3D"+_udn+";"; }=0A=
 }=0A=
 if (!_uVG()) return;=0A=
 var r=3DMath.round(Math.random() * 2147483647);=0A=
 _ubd.cookie=3D"__utmv=3D"+_udh+"."+_uES(v)+"; path=3D"+_utcp+"; =
expires=3D"+_uNx()+";"+_udo;=0A=
 var s=3D"&utmt=3Dvar&utmn=3D"+r;=0A=
 if ((_userv=3D=3D0 || _userv=3D=3D2) && _uSP()) {=0A=
  var i=3Dnew Image(1,1);=0A=
  i.src=3D_ugifpath+"?"+"utmwv=3D"+_uwv+s;=0A=
  i.onload=3Dfunction() { _uVoid(); }=0A=
 }=0A=
 if ((_userv=3D=3D1 || _userv=3D=3D2) && _uSP()) {=0A=
  var i2=3Dnew Image(1,1);=0A=
  =
i2.src=3D_ugifpath2+"?"+"utmwv=3D"+_uwv+s+"&utmac=3D"+_uacct+"&utmcc=3D"+=
_uGCS();=0A=
  i2.onload=3Dfunction() { _uVoid(); }=0A=
 }=0A=
}=0A=
function _uGCS() {=0A=
 var t,c=3D"",dc=3D_ubd.cookie;=0A=
 if ((t=3D_uGC(dc,"__utma=3D"+_udh,";"))!=3D"-") =
c+=3D_uES("__utma=3D"+t+";+");=0A=
 if ((t=3D_uGC(dc,"__utmb=3D"+_udh,";"))!=3D"-") =
c+=3D_uES("__utmb=3D"+t+";+");=0A=
 if ((t=3D_uGC(dc,"__utmc=3D"+_udh,";"))!=3D"-") =
c+=3D_uES("__utmc=3D"+t+";+");=0A=
 if ((t=3D_uGC(dc,"__utmx=3D"+_udh,";"))!=3D"-") =
c+=3D_uES("__utmx=3D"+t+";+");=0A=
 if ((t=3D_uGC(dc,"__utmz=3D"+_udh,";"))!=3D"-") =
c+=3D_uES("__utmz=3D"+t+";+");=0A=
 if ((t=3D_uGC(dc,"__utmv=3D"+_udh,";"))!=3D"-") =
c+=3D_uES("__utmv=3D"+t+";");=0A=
 if (c.charAt(c.length-1)=3D=3D"+") c=3Dc.substring(0,c.length-1);=0A=
 return c;=0A=
}=0A=
function _uGC(l,n,s) {=0A=
 if (!l || l=3D=3D"" || !n || n=3D=3D"" || !s || s=3D=3D"") return "-";=0A=
 var i,i2,i3,c=3D"-";=0A=
 i=3Dl.indexOf(n);=0A=
 i3=3Dn.indexOf("=3D")+1;=0A=
 if (i > -1) {=0A=
  i2=3Dl.indexOf(s,i); if (i2 < 0) { i2=3Dl.length; }=0A=
  c=3Dl.substring((i+i3),i2);=0A=
 }=0A=
 return c;=0A=
}=0A=
function _uDomain() {=0A=
 if (!_udn || _udn=3D=3D"" || _udn=3D=3D"none") { _udn=3D""; return 1; }=0A=
 if (_udn=3D=3D"auto") {=0A=
  var d=3D_ubd.domain;=0A=
  if (d.substring(0,4)=3D=3D"www.") {=0A=
   d=3Dd.substring(4,d.length);=0A=
  }=0A=
  _udn=3Dd;=0A=
 }=0A=
 _udn =3D _udn.toLowerCase(); =0A=
 if (_uhash=3D=3D"off") return 1;=0A=
 return _uHash(_udn);=0A=
}=0A=
function _uHash(d) {=0A=
 if (!d || d=3D=3D"") return 1;=0A=
 var h=3D0,g=3D0;=0A=
 for (var i=3Dd.length-1;i>=3D0;i--) {=0A=
  var c=3DparseInt(d.charCodeAt(i));=0A=
  h=3D((h << 6) & 0xfffffff) + c + (c << 14);=0A=
  if ((g=3Dh & 0xfe00000)!=3D0) h=3D(h ^ (g >> 21));=0A=
 }=0A=
 return h;=0A=
}=0A=
function _uFixA(c,s,t) {=0A=
 if (!c || c=3D=3D"" || !s || s=3D=3D"" || !t || t=3D=3D"") return "-";=0A=
 var a=3D_uGC(c,"__utma=3D"+_udh,s);=0A=
 var lt=3D0,i=3D0;=0A=
 if ((i=3Da.lastIndexOf(".")) > 9) {=0A=
  _uns=3Da.substring(i+1,a.length);=0A=
  _uns=3D(_uns*1)+1;=0A=
  a=3Da.substring(0,i);=0A=
  if ((i=3Da.lastIndexOf(".")) > 7) {=0A=
   lt=3Da.substring(i+1,a.length);=0A=
   a=3Da.substring(0,i);=0A=
  }=0A=
  if ((i=3Da.lastIndexOf(".")) > 5) {=0A=
   a=3Da.substring(0,i);=0A=
  }=0A=
  a+=3D"."+lt+"."+t+"."+_uns;=0A=
 }=0A=
 return a;=0A=
}=0A=
function _uTrim(s) {=0A=
  if (!s || s=3D=3D"") return "";=0A=
  while ((s.charAt(0)=3D=3D' ') || (s.charAt(0)=3D=3D'\n') || =
(s.charAt(0,1)=3D=3D'\r')) s=3Ds.substring(1,s.length);=0A=
  while ((s.charAt(s.length-1)=3D=3D' ') || =
(s.charAt(s.length-1)=3D=3D'\n') || (s.charAt(s.length-1)=3D=3D'\r')) =
s=3Ds.substring(0,s.length-1);=0A=
  return s;=0A=
}=0A=
function _uEC(s) {=0A=
  var n=3D"";=0A=
  if (!s || s=3D=3D"") return "";=0A=
  for (var i=3D0;i<s.length;i++) {if (s.charAt(i)=3D=3D" ") n+=3D"+"; =
else n+=3Ds.charAt(i);}=0A=
  return n;=0A=
}=0A=
function __utmVisitorCode(f) {=0A=
 var r=3D0,t=3D0,i=3D0,i2=3D0,m=3D31;=0A=
 var a=3D_uGC(_ubd.cookie,"__utma=3D"+_udh,";");=0A=
 if ((i=3Da.indexOf(".",0))<0) return;=0A=
 if ((i2=3Da.indexOf(".",i+1))>0) r=3Da.substring(i+1,i2); else return =
"";  =0A=
 if ((i=3Da.indexOf(".",i2+1))>0) t=3Da.substring(i2+1,i); else return =
"";  =0A=
 if (f) {=0A=
  return r;=0A=
 } else {=0A=
  var c=3Dnew =
Array('A','B','C','D','E','F','G','H','J','K','L','M','N','P','R','S','T'=
,'U','V','W','X','Y','Z','1','2','3','4','5','6','7','8','9');=0A=
  return =
c[r>>28&m]+c[r>>23&m]+c[r>>18&m]+c[r>>13&m]+"-"+c[r>>8&m]+c[r>>3&m]+c[((r=
&7)<<2)+(t>>30&3)]+c[t>>25&m]+c[t>>20&m]+"-"+c[t>>15&m]+c[t>>10&m]+c[t>>5=
&m]+c[t&m];=0A=
 }=0A=
}=0A=
function _uIN(n) {=0A=
 if (!n) return false;=0A=
 for (var i=3D0;i<n.length;i++) {=0A=
  var c=3Dn.charAt(i);=0A=
  if ((c<"0" || c>"9") && (c!=3D".")) return false;=0A=
 }=0A=
 return true;=0A=
}=0A=
function _uES(s,u) {=0A=
 if (typeof(encodeURIComponent) =3D=3D 'function') {=0A=
  if (u) return encodeURI(s);=0A=
  else return encodeURIComponent(s);=0A=
 } else {=0A=
  return escape(s);=0A=
 }=0A=
}=0A=
function _uUES(s) {=0A=
 if (typeof(decodeURIComponent) =3D=3D 'function') {=0A=
  return decodeURIComponent(s);=0A=
 } else {=0A=
  return unescape(s);=0A=
 }=0A=
}=0A=
function _uVG() {=0A=
 if((_udn.indexOf("www.google.") =3D=3D 0 || _udn.indexOf(".google.") =
=3D=3D 0 || _udn.indexOf("google.") =3D=3D 0) && _utcp=3D=3D'/' && =
_udn.indexOf("google.org")=3D=3D-1) {=0A=
  return false;=0A=
 }=0A=
 return true;=0A=
}=0A=
function _uSP() {=0A=
 var s=3D100;=0A=
 if (_usample) s=3D_usample;=0A=
 if(s>=3D100 || s<=3D0) return true;=0A=
 return ((__utmVisitorCode(1)%10000)<(s*100));=0A=
}=0A=
function urchinPathCopy(p){=0A=
 var d=3Ddocument,nx,tx,sx,i,c,cs,t,h,o;=0A=
 cs=3Dnew Array("a","b","c","v","x","z");=0A=
 h=3D_uDomain(); if (_udn && _udn!=3D"") o=3D" domain=3D"+_udn+";";=0A=
 nx=3D_uNx()+";";=0A=
 tx=3Dnew Date(); tx.setTime(tx.getTime()+(_utimeout*1000));=0A=
 tx=3Dtx.toGMTString()+";";=0A=
 sx=3Dnew Date(); sx.setTime(sx.getTime()+(_ucto*1000));=0A=
 sx=3Dsx.toGMTString()+";";=0A=
 for (i=3D0;i<6;i++){=0A=
  t=3D" expires=3D";=0A=
  if (i=3D=3D1) t+=3Dtx; else if (i=3D=3D2) t=3D""; else if (i=3D=3D5) =
t+=3Dsx; else t+=3Dnx;=0A=
  c=3D_uGC(d.cookie,"__utm"+cs[i]+"=3D"+h,";");=0A=
  if (c!=3D"-") d.cookie=3D"__utm"+cs[i]+"=3D"+c+"; path=3D"+p+";"+t+o;=0A=
 }=0A=
}=0A=
function _uCO() {=0A=
 if (!_utk || _utk=3D=3D"" || _utk.length<10) return;=0A=
 var d=3D'www.google.com';=0A=
 if (_utk.charAt(0)=3D=3D'!') d=3D'analytics.corp.google.com';=0A=
 _ubd.cookie=3D"GASO=3D"+_utk+"; path=3D"+_utcp+";"+_udo;=0A=
 var sc=3Ddocument.createElement('script');=0A=
 sc.type=3D'text/javascript';=0A=
 sc.id=3D"_gasojs";=0A=
 =
sc.src=3D'https://'+d+'/analytics/reporting/overlay_js?gaso=3D'+_utk+'&'+=
Math.random();=0A=
 document.getElementsByTagName('head')[0].appendChild(sc);  =0A=
}=0A=
function _uGT() {=0A=
 var h=3Dlocation.hash, a;=0A=
 if (h && h!=3D"" && h.indexOf("#gaso=3D")=3D=3D0) {=0A=
  a=3D_uGC(h,"gaso=3D","&");=0A=
 } else {=0A=
  a=3D_uGC(_ubd.cookie,"GASO=3D",";");=0A=
 }=0A=
 return a;=0A=
}=0A=
var _utk=3D_uGT();=0A=
if (_utk && _utk!=3D"" && _utk.length>10) {=0A=
 if (window.addEventListener) {=0A=
  window.addEventListener('load', _uCO, false); =0A=
 } else if (window.attachEvent) { =0A=
  window.attachEvent('onload', _uCO);=0A=
 }=0A=
}=0A=
=0A=
function _uNx() {=0A=
  return (new Date((new Date()).getTime()+63072000000)).toGMTString();=0A=
}=0A=

------=_NextPart_000_0000_01C8340D.3FC95F00--