The Public Expenditure and Financial Accountability (PEFA) Secretariat in collaboration with the University of Guelph and the University of Essex presents:
Participatory Budgeting for
Service Delivery and Beyond
A PEFA Research Series Event
MonDAY, May 3, 2021 | 8:00Am – 9:30 Am EST
(1:00-2:30 PM Cotonou, BENIN)
![Register](/sites/default/files/inline-images/Register%20for%20teh%20eventpng.png) |
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CHAIR
![Rosmarie](/sites/default/files/inline-images/Rosmarie.%20png_1.png)
Rosmarie Schlup
Head, Macroeconomic Support,
State Secretariat for Economic Affairs SECO, Switzerland
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OPENING REMARKS
![Alexandre](/sites/default/files/inline-images/Alexandre_1.png)
Alexandre Arrobbio
Practice Manager
The World Bank Group
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moderator
![Adenike](/sites/default/files/inline-images/Adenike_1.png)
Adenike Oyeyiola
Practice Manager
The World Bank Group
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PRESENTERS
Research Team
Authors of the research paper “Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin’s Local Governments”.
University of Guelph and University of Essex.
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![Philippe](/sites/default/files/inline-images/Philippe_1.png)
Lead Researcher
Philippe Lassou
Associate Professor of Accounting
University of Guelph
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Commentators
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![Gevais](/sites/default/files/inline-images/Gervais_2.png)
Gervais K Loko
Governance and Democracy Expert, ALCRER, Benin
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![jacky](/sites/default/files/inline-images/Jacky_0.png)
Jacky Barboza
Coordinator, German Society for International Cooperation (GIZ), Cotonou, Benin
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![Delaine](/sites/default/files/inline-images/Delaine_0.png)
Delaine McCullough
Head of Climate
Finance Accountability
International Budget Partnership
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![Paul](/sites/default/files/inline-images/Paul_0.png)
Paul Steele
Chief Economist
International Institute for Environment and Development
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![Saidou](/sites/default/files/inline-images/Saidou_0.png)
Saidou Diop
Senior Public Sector Specialist
The World Bank Group
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OVERVIEW
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This knowledge event is anchored around the research paper “Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin’s Local Governments”, and will stimulate a debate on how Participatory Budgeting (PB) can be used as an effective mechanism for service delivery and implementing policy priorities. The study is conducted by researchers from University of Guelph and University of Essex, under the PEFA Secretariat commissioned “2019 PEFA Research Competition” that focused on the role of Public Financial Management (PFM) in public service delivery.
The principle of Participatory Budgeting (PB), as a mechanism to foster the involvement of local communities in subnational PFM systems, rarely generates strong opposition. Yet the depth and/or extent of its implementation and efficacy in many countries are seen to be limited in scope or lacking in dynamism. Drawing from a fieldwork of PB practices in selected municipalities in Benin and insights from different actors in the field (elected representatives, government officials, community groups, civil society organizations, donors), the research work adds to existing expositions on PB’s and role in service delivery. At the same time, the researchers see the need for a step change at the PFM supra-national policy and national/subnational levels to ensure PB can be developed in a more strategic, sustainable, and inclusive way.
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AUTHORS’ BIOS
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Philippe Lassou is an Associate Professor of Accounting at University of Guelph. His research examines the interplay between accounting, governance and development in developing countries. He is currently a member of the Executive Committee of the African Accounting and Finance Association (AAFA).
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aOpJqdzAA0l5DxjK42o3IRDtWrrpbCLNsXUxE9Us9oF6+lTJaTpZeTh9qHp6tVzmCGuLQTPMPPE5JHvB9ACs38aP1R2zsgFIzgTEwbA+CJ/Z+WVQWIvhM/1Wqr4a+4THkFTkpdmec2CsloROhiLrv9P0IbHRIFjWAUKDAKkw9koRr9dQ7VEt2T8W9+bwesBY+g49BVf4ThVK/k7QosdbdxmB7NSCjnd0YgHzN/pS2K2Oj+vasxq+ssMENrRGX1lc+pg3BP4XyJh8g3IVbvuowhn9EV8jzGKpw0xGsYuNgLwJLCEazTAbAKIXa44hQJeOnt9MEM4A0mUoQd/MfchFqgLJbBrFEmcxpBmEa9u8qJA7ASj7hOr2MSwZibna/4xD5uLucbSyAKQREbTIkVEBgOeOgEBel7L6501b1kkeIu3S5QdMzK61C1CwlGY3fLvff7ZR+8RhnO4g50UUOZJ1LcA4U9Z6EoAhYQmro1AmA1748nf1CRUVMcZIyLK9kapqsvjO8RgpqwPqFnXgdB6DLESyBW+cL66z2GkcntmiRfz+r3hwoLo8hzCCdVIQAnZvCj9jImFdBKPMCEFD/nSg/VXIjX95JwErOgrOiCRfoHEa/V11dgTEG0Ygl+FB7j5imG0O7wt6JyCo+I/gWIAXp6G67hTFJN+FlwW9ZqCDjxGa9bNO8oZTzUErixBtCcC4FojWA0U/EofIz3jYiGP0AA47locvjkEPwrHKjLXbkhuabMPeylBI9XVyskOjRfHkCGtkZpCdu1D1qPvSrNMTB5WXX9GDHl3ayU3fBvFUXLsVXN2ECRsWDNyFokWLq344DjJJAMk+OK1s0qD0CgcwJjl/+isRysUnFBwFynzF6ijGOzEYBi0vjXU/ubGkAtIXgdrUhjeQQa2npW2NzJYEwk8g49TkVDvZB9Ywtjkjv69kyAwBQBdbketW0W6FbInzGeE654PQ8jnpJixidcuWrMXP5gu53RGPtQ3IcNOluuAZezo+JuTlwcNeEylU7qwT5ZYLvbpyZAgTfryXHImCVppTRDrdMal8EWYBrKhlbWUnH1xTIjSR0kBKk6Cf5BmJ0Qbk2U/2ZxZYDKpA2S78ottdZdUUc04bDi1wcVLA0c0iqXxYXGHD8WBH8+Dvo2FN0pEAkhuQ1XTAcXaoU8AogKrA43GpTPZOXzciPh7UXnA05RRTv5NWjmGrh6dAsVgGMDSDEtrs6Ttr29QZrcSJubm2rLgMWFGQDjySSrcrftn2xyXMeJYzChCmbApByCmIQ/xSsTApzyN6W688eAQFPjTD7BjURYT8F7RttpqFVvvoefS4aUp8xYGmUszTUWbKUQyDH0IGLGVo9KCedHFniij+qgxxrBCVIodMnqQtuBEyFo6iHQIP/8sVweV3MgbQxE2TqnkhPrA4vOw38rcFmxtWp9xouINik1Xxqk5rMepZ7L/tUAnmKFbjqSvBF1XC6YfrkTLGruWCsq0MSOQ9B2ETxGBvnsMUmIUbuq4wKcJ2oHmTnVaFzLSn45PkEIjo2do9EYafMTzQucnh5r89PzsdcHDKpRRQc5phtNJYM4pgAhCCGC+n3mVjS8se99tTphp+cvMY4rnBh7pDzvDel/agR/LppfYqq8AdnDfC8zXY9usc8Obub6BCazgk6ZlArIKKZOVFKi+sA7SCMi8jBqSpGaoeyhEyh3X9E7z5u4ZV2wAy1Dp6001MtfPHb34vLaZzmvBTY7UDgrCP4tSLjsYcyWkxbsUv5xhZ1rcuMG8pycKCAas6wdLrHKZyokHbchmi7aIJ5RTUgyqLogBG9Ek6Cyo2IrF9Flt0962urqg3ZAeHqCOMTe3g6RRpJNwB9D4kw0mn5+hkdB0Ph6PS4Es7U0LS6uWr1GFpPF5TgriLlwr9Wrd6I7CO9ata6l3PwCmcWQDuTdO8Z4EIoSjZgHHyUI8a3rdZilQEMF0cERtfTPZOXyDOki1nIFiqhF3P6n4PbJjABXLCZPkW6A35mngzR4GKcrvhBVF5JOfWdF1wryEbrVeEKApxnAUrF6QOYEFIdQmkgVWMk2CmVuXgFVu/F3M4mdcAcknAr34YpOoE03Um8gKWiq7uQMhfBJbmLXQPtkPa/twnIi7EYmRydO2jRJrkkbw02UxTsgPc2HsYQMrWg/xynNU2kAjqCYxTgAGEEvIVhIgVBDDx5Eua/RTGIOn05G5qs0poG6o0Mzx52/QTPIaShQ3SfSfefOZ/hqJaZkkrtGcJLfoYZrNYUKJY1btaviyyRzcRnQCKK0pUBHQagVVBLnwJddVhCCyDu4fBzgcoJqwuuwZ23DYxd0+J4JqIJM1Xe5QX7eFDDZO337+dj1PUPE/DmZOwzyFBG9nV38eq5tAv9fzTAxsol7h/vE/W/srIW2Njgznpg/PjvqX799cpYcQNP3mbSJZAKZhcRZon06wnd8BIFSFRl88PjsdDOx2QQWF1PxB5W7eSzodeWHKS2br9t3TDp/BYsYPT6DbxDTMg5GivsZwklT85jrCebgFKGPAyDLgkocZcZ6/GXQmGUaEdJElnVU+7qrGSg7UsCtJiM2OZiggkVDKHqw56WKTr+YCc0zwMeDdf/fm+02saJ9/em3tWudPctJT4Fi/fYnHqpJzMQBQR3t9BS1EiNJ3Jhtc9MrbW5qDiE4arugpz3+fjI1yUo9aDsbx+QTmBByABto9OCkLSyS/MH3XeFzM1NkIW3lekIZ68+DM8YanAGC4pjpNZl7qPjrBcQJkjn0dao8GYksmUQXwxiAeYIo31FcXbVBhdFrhBVUBE23L75/5SyEC+B8iV90by7Z0AaYpKmTf+j09kAaw3FaIsBFVslALVe1Y9zgYPmayxBejmH0aT0qizka4PFrkUh+p/L1xAPSxAqD2cCVkx8p6Xa9vlto/fF77/g5+rB86eF5NiNqsGPvBDS1qt4hGB2QHhA9UyVOTS60+dlzrOA5rpHBP5xs62vHbe3RJpNuKNY8yY22s72dopDFpcWYrs112DRmb5uVcgD6P9g7pCBlOlE5r29ra4PEkn2Oj+ZhCA/QLpOQSGqKKdV7kkKPWKEj1Dvo3qIpcCdNTNFN1aWOEMLAJjs6eKAmQjkPYon162MS/78WhFlIAbJGIM1d7PinaOdiGwuU13pLIE5t1YtrBKQhqXRtQ4R1wBcN0sc0ASoXZzE0lbzarW8uyuOqATJvdSYJidIIuli6VkUwnc1DPDvBg0koqPZ44ovKrePWBQ0T/XjND6bj8TvDZ8scxZPJxY1RX8CkAtwOD0bbDn70zqbZQ+vJttrcJEyNinW1ak9V+eOAucWleVD+RHv4cJWJGmnbu6xWVamu2sgaQjVLEcsc52FV7R239Q2Ou49/zonn5z0W2gSXcVYMIGmkug95tJNaBbPK1NGHjJm5I2EyEdATruMQLuKI+EPGJ1iq6hAm0DAOR5GDHmuG+ypsE9da7Mb7gkTNUyYWrSW4VLsl68ns8BQSPZ6nE2IwchzJYBKE8mrU05EM+NVkDxpBXz+ItNv9EgSBSZmDgBoHKnbHtaE9rANFbLrZKNjmtwv8qU2iOjm+7OQ4N2KuZkhTQWPdS613sUNHwl5PhUhdMarhToYIiBjQEXDA1Ph8Yyqi5re2Qe0PH4DenUj8+P3yPEIwJUHjpM1aUyCFwQnv3b6ZSRA37O1SpcRKT0ZSVhggj4nZQGjUBAvQxGuHawjcfJX2cewjM5C9dwZ+9cE2GGC8LS4gPIuArvkJqOUZNAIaZW8TWtnbkDfw+GYym+1EOV9iKyElKsrpmHFfx1Lf/DcxjnbjvXAFjj/3UOxgGZQQnpl0hQB3NWlwxSlUNnn93k4kvNBKCes44LFMXUPVPMbFB1+NH1g61ldqJtLxz6pTnXQzkISMLgTxLHQB/FvZnYA4fnaCfY1waVGced0Ln6yGFJhoaONgd1tYPk/OZSDFh+TRCUmhgrUShKqkGjmeAgPMUxRy0h7c3Wv37z+K+6ZQ7qMRTk62EgQyslf5/BaG+HNrs+CAabDCvbt328b6GvWXc1G/R7h7xv69aaOJI2iRbQTk+HA6wSGLbUT604SNNYuHeBki0C2SWB89Qqtw3nMrS+3Cxbk2v0hZ3OR8W1wGiLISWaNB+rpMRwDQ8go6gSfIZFkcJfNLEk2/xft1bM2SdvIy45k4NUzOzVuCRUPwBwiVms5MrUMqrbyWpN31eQPRxHyJWSzASbaY19Ajm0ki5uPoTvIRdDXEdZnSsltVIMpvefZl2/3mrGAnXi8iLo0z57M47VNlr22OtFa2rmVlMoFjkVwLXuqz3UzWdz2vCiqBgNISUZXaTGzv/s5J2+Ezt27cb7feehDhGGeippn8IwZ2e2c7k3QETlhcWgoLaCnaFITJDJO6tbkRnsCMno21tYAok1eHPAyR+cbmapJLTo7nEDBSxrhP6xtnZmYLlSPcW5ggr9eoo1pkF8G5dXO7Td3n+gCwTz93qS2em+X7gsDiK5K4itaqxVPvSbGbi6iKiKl3cLXZ3rdjkXE2XlK/p8KM1wOFIx6T7KOaQbNAQoyCwHWNDBlgyWZCENTOntU5cdyTIud67tqTz5OY0ic6F1JSM+QXhKLVeHkhZbxLSpVl+YS6qyD4omTrZiowVnxDVNGp6+r3y26G0BlCu6rHDEyJUeEPJdKETweLDGISOh4+esAEbrQHDwjv4rsvLC7kere3oXT5+OVLFwB0k6SL70Q9qjJV8WqDXYRk9cH9uHWL87P8vMvE7FGVLbMIDcwqm5sba/fvPQAXrHFeBGlkqY1wvCPub/WRFUlS8RWtddm4GtUys1R2ryNYm+u7aCM9mdvtmeevtJWLHIP7tXh2HNdyF7MyelzCo0AZGYzmYkIyz92sSjFHAzvWiTA69AJ4tYJZWS7WEgAxgiH4sIsx5bWAK4dB8iwETuYuRDMLw/GNIKAlNKPjvIc1G/jnWumBd3LSAgx/Dmb2b/zWScWIgjbb6wzJ4d+d7RKEgETetAQMNNrGDiV8CqxMMDHjqGuLYHWPooViGeo6wpuH4VMbmMeHSj0A3D1Ya/fvbuAyGmAyvdxgTBXZ6otPxj9n9eM6zuIGPnjwkJULgFtabg/v3S0Tgio1YneAOZgH8B1hroz9H0K86PwfH00jVI+oXXjE8Ub4jImqmp1jcgu2cr2CLQthNTubm+t4I4SGdncQtnnem0FrNY6xgwButfPnn2zLK4twEFOo9sMI6D4M5D4D789HVE8nBoJWSKZAhF9NWQmnFT7nCoOwezCKBecsBbzHXBRWcJ5C2Wc8a7GG8KqwTkVlU5Yt69h5CO4hsCBgVwn3MwGM4qAuTV1ve6FH4QQ8BvbSGkIlWVPEpEXlKLVMrgZn4MA9joPmBQ38g6eYTKkbPn+SNIvhi+fStc9hsIJ2UIIIQYGtW1vdBuQ9bHvbaB0DR3zWy97aXAtJNO9Asyo2Wcm7aIcp3DwHcIrJ3MENlL3TJEz0hNMjhCKrFNu/i0rVnzd6d+/eHcDnZsTfLGUFRA2iaZsil8AJ8LuPdqhcDU3dwBpLMU2WttnZYG1jHfNy0G6NPMKzuNs+uHixTU8sshpxVzE9e2PbXCeuLR5LJsdVqodSpj2q/QS3dUjGUcgPuI4DzuuanpDS1zxwT3ETQ0RVCZ33o8Dp4Vh0G+HimgeaP9HXAGV4F8kk0WPqds2rDP+b64lGCEyIRJVwRE07BFK6+Snn5AAyVmUHVDmUTEWVjUnTnqZuu6qxP/xtMmrF0nLLuPjdzyenr3sZjKqoeNp6PA4xRhWRod9Hq2gB/GPDsQcH2GZWtZrgkIk64jk1P49bN9c2NvD7t3b4bPH/M+ACS81Ul4ZH4kpzbWoSsY0TqrBNI1G72Ns9VrVgMACV5z62XmA5izupYOltT5mNxLnuo22kr+fmBJyyliSq0DRBalrmVe9ibXW3feOrb7S7ANqXXn6+Pfv8NRYBzCACFWwa0srEkXL/AkSj1tGc3JfJKcUy6rFJbDltheTDSxhRzLO7ojHregYu0qpqN/l1xBqSKVPkTZi1UrsabsiMavKOBvZ1oHMDACUmOutU/EK5iaqXKIjCkuVVBMTEXHbbbmSybOg4q95BcSXJu4/63iEONl+cnpnE5ZpNN5Hh3IMWSsKn4V64gRPYuDu37re1tfWepk0BB0UjYgMrm1XXsnX7qPmdhHNdFZWToFbax1+fJBNILBJ1mYvXmxGFo5nUSAJl/j5LCDnl4yDx+eVzAD7UNiZhD9c07pz0LudWO+wf7sb4ST5NcZ+7O2gO7nNfm4AEm4p26cKlpKSb8/DWG3cC6q49camtnFuKuxsiB1xyfEKPBSZ9L806qnNMciqc+Kx2s4x6iplrNAGvStkb8ihDQISr6B5JN8kK+Yi5HoyV45A0OYRwinG3eMZYTDgKTiVhFYr5VBiMIsohxKWrGY9/n3wEUWcXBFWYq6q/57V5sxWgcu04aNohS6nQAkjhtCuS21c6pxlE1WlXQO8Ap2KPSRI8Vx9stju37zEeFbBZW73PwI+3cxfms+KtKVRV70H2HKIlNBHTmCfWUq6jwrJVtZS2PHLuaCr5AO9Oe6+J2RM8cd8Lc/PtcPoo7udFBs3PBYipHVDVntOIoH+fRxMc4UmorGem52Iy19bu89t+W1q6gOaA4yBFTQ156fwVQOSj9vatO+3yFcCniStc78HBdttBiHcxSQcBjtr8cqvthhIXUKpYwY167xPtzz12MExTqW9XZGkH4ybBUGpds6zVCLKfxil4L4W1hsSjOcBCaFuSjyQYHwtDn+ro8e4oGK0v89DPl9U15CsEYGgkzJEffi7vQh++2M3CHclCMl8fSR3Vv08OgqpMfsHsIl0nZBMw+BCE7yqbmZiD2dtCdeMZkA8wNz3a5qfov4RrtwfLN0YiiEI6ATAVaI6by8iVjgdlu6ILzMr6iRXGGTAzrkz8MFtYYG6u4XncTfMQNUNe5yGr5xgztrG1mVwcezXtbm0lJUxX1sW5i7ba29wjRjFHfGOGOITs4Unb2F5tt++uBvw9/a4n8/lvf/t6e+LJKwgJyaLQ3WKXHTyZCBzHTGjIhcZ46eJpCjJuPZ8xEXj+PmCJsBCCQbV27qcY38yF2s7IpziISZ8kcVY21fkY4zlupFazqeknqGVk9VQQYu5LqPIcCj5KTDKbnRYuQKlgeDFHUXMi32riMDwGrRJ0axaNWcOaNiZTIUvCR1zRSGFpEd5TI6yt7QC4NjiR39vm03ttHpOi/K1hc+fmltv49GI75GZnUj5eQR/jAzvb61HhE0T9qk+T6fWVjRQRCWikDxKTrms5hVDNYN/nSDGfZoC0mVtUKxss3DYdjcSVaVlIVti2QS7uxVpIi1+NS9gMY2aBYBCY5NH2KCuc7CW+v7BEpTQrcxVNcf7SRQR5rL315kPIp6O2encNNnQVwdnu7KfjIIDTtdQVx4sZAn9OrBMdM12UjQYiNZJ2luFvYox9EmJO0G4pCTA6SVKtJkMXUa5FkK4pS2ZWUvkqEnrM31FKencVJ3/86A5gB4wFIH3vez/1WDBCueYz3dWIUDnoFQZNeDW5gGq8AelWn4ISmJK+DAIrZHsDdd9BjOSJAnYgiNKbYPK2VKmSOpJDTLrSbhr7CAM4J1p25YMTZnH/Anh70Exhm0Vtz0MdLy4spSZhYQGwiaqfEscIXFnRFrkeoAbWmdBHaAQJJXtAPVhf5/dtPA1WMdfswM7y3Xh9TNTi4gpCRL4i13nh8iVU73F7+949roFJZgF85UvfaO9+fgVNYMscmEd6LKSXEovomAVFRkTXvRzwzKI6rY9EKGAAIzxiIrWgZmmCBByfU1Plftd7eGeYBHGB5fVjo+UplJtfjOKR2oDHND2hMEdnBCHzcaoS+rwWCfT9BOG0fK0zkGfJqegRtUFCor3CWkCUkGx1WTutVYxKFI+gbokYrrLqj4gG2hdACRYjWO8bl6mrQTuhpb7QVY53MYPKW2Tip2YkgiCN5hZY9bOdZJG3L5PgpC/NL7VlQOE8nPDk9EIYwsm4lgJc2DqRPMBxFjdRatmZ1WRMSVmbtwCTuCf2FX8wdeu4nFw4AjkX9TwJUNzjPjQnFpwcoTlMXlFj3UN7KLgjmDZp4krV9yhyAUHhf3K8NXMW3uEBJKMopti0+eqhUEG80qwHTi7H02MYY8WbHZYEmQhDaRAn1vFwVKOQZ1gEWanDI5Jdq3/ABHXqUuGSTN2BLMozdis5NEK0AJyuSPL5x6nTpQUqQFWVuJ43+fl6H2cEwQDIDL0IJiewn+QGbGKXVW0r587B7T9MYyxDv9NIu/jIgpI5hGAOe36RVT7Pq/Z1ZRHzMTETO6s9FBc7ceEdEJLlhWVW8wKZ71LHupper6wgeARMQsA5gjOl4KF290heOZzFZRWHTMJZoCG2UcWqZd1KexzJ2ikAy+cAnnxHwCy/4LmNFcxMLbaH9/fbxYtkVxM3ObLCCDmLi5jooLZT6r4qtIZHMYosDFP+VO38LZMLeJ7ifo1PJOWA9zQRhwhD0vb0GpIvqStZNZZOb2GPnqQrb7GzgWnotG7cwlNvoQRi4AwqzZ33UmDRGUAPkBnkiz1nsYiFM3LVjxcgo70tGBf/OIIDHgg1asxAUIcUbQGklOxZBjc+NeczX19SRX5d1hAPOC7WAjhgaWGhXaCB5yIqf47JmNVP5hKmWeUTk3NRg16kHU/MajLGP93Nwwws5MkIwmAOoljHZBDOPZ64PZ4IjN8iQnbE5K6fwGfML7jApQ7BCvttcwgBA/ZmcIssagnlzco/4J5m+Pz5lZUAYwM9O1uHYB9ZSEwKjOf2/kZcz3H4BVdxLUGBuP8WiTfkDzgfYVHJhZxILyVd48r/NAglP2C4fXzCHlUm4OrBKQC+X1pBLyra2cKfBPLKbJenMQiCPEKHA672DuPKPHRwWD97zY/Zxwohl9tSRY91O5UrVzcUulpbnwNolwq0RUUFBvNVSI4JpHd97XZ784232ixqXep0b2eT+MJq1P2V8+dC3ExAxixOnm8XSDKZwy+eATfM8/30PuXmdSPD9DHpicZKKtlvAA0xiq20e6nmwGJUg1oSK1GvusMOmq6tGUVmAltGjhDprIob0Alty2Zg3NwcEzrPqjdHYA/TsMOKVjscbOFqGvg5YMLPrSCH5kNAb3P7Y2PTWhH4CotKaMcDLyFbW1yHc2C3OrV0qftKQevUf91MucXcnxrC5xSmJlVXXotYYaI01YkemCF2tUDyIus+hzkIskmE0+/2VTvkA+ZjXTiGtd0Z5gpoOGCx533wBqAovvGDkQUvXmHxhircXMlZ/lzSWKxCAUonTfo1WW256UMCTBSSomofrd7Dn9pvLz3/rvb8s89yDsu4D9s8OvXS+fMhpozNq4AnXRECKldCVgO6gwnVPRc8jZjwgf22JG0QhFxiQr09roLwmhUUs4UbG99IXpbHFuTPNufewHuYgiY+SRlbMYobRgJ1V5n0BdrqjJsmh4mx/mF+nvQ5NNkB2OKkt9bZ8PsKHoJ5LC7ptSNR3fARGecIwwCoKx1N06oWOCJ/QaFQCeeeh8Iecz8k0SDyDHEPbZLlQvy+OY956KF5X7rbksHVXNOTVSFKhWQHEejYQLUVCFBm4fs9wzLUofpx/FzlEgzPkvLH74sZhjR0Xb0tAjsPHz4Mb7BJHOHYcDAr5r3verb9yIc+0JaJ8h0bamVArR9ZYoVPGbu3+5jchGBocG25iahMFrRKR+A5mn5+1YvI9jwaK+sAJvjOUdLJ4t9GG6rcEilxMDtvYm8DK5+XuNYdJvrh6lqALGNOXcNk2z6CH9hdCzaJi8z9b24+ynjMgEempKGpETFyaNBpDHMSMJyaV428AyjfYkFLYbfvLwhkYBHTODyodn7VnUVyyJT8HjLQJMZsq5H1RgSjRWU7v5U4XFZAmeq1j70aqV/L4C2WnSowN6ipxz8PakYVoBjU6qlHIGzeL+e3kOxwYx4s1VCubtWhQRfU6zYl5ZuEc3UhTRrZwVW7hjn42Ic/0p66eL6qdpDoSUAhij4xA6vUfDXnIIGs7hp5DWO6WbpTAWCGumslxCtPGnkFZIrOKPo2Vd+qiajhMnPaVO1zUr0Y9AXOdXLufPohrD1aj/u3IHVLIOnew/upR5wiq0nt4FEfwYrKiywvX4qWWiNqOSfPwMTtUyAT17GYt2iBKllXcw6CUGNajcLBTKBkiaj9fVPc1KzmXeIyZzFoxAThSUsKkK/2Qmage0Cp+PI8hv7MxoDHjfdXPV9MVAeMFSxKAQknzw118qfMQ7GMx8mpP6PC1Cz9ZnIxcpLm0zmI6VHsaijvwubXToiRL6NnU4RwZ7Xt0j6QMuOowJWZhfbDH/hQe+mZd0N+4XfDH4zBkplYYp8k3UeRsMSQ+R0uKNnCBMKkko2Opgzehpba1Wr6FZOEtfcavLcUXcjxJ9Rb6d9pwaeZ0mUjCmozzWnyCXbgKia5/AXOc2Buo2FgVTSqZ2RksY2tmEbPeynoYNKIW1j9lLJ+zjmzQDBtYqHNLc5iaizmrfI4WVDsA4JbSSwDcNS8io9OU80wm/sHO0w05zzCTd2rrGbDE5OTqn4bZBWJVLUaFZtQ02S5Jjupim7NHMsaUMBPaxNPwWIlLVSbvVIvJpaY5VIVNoOLmOXVNYDn9jQFFuOC9lUfcNInP1mN/hrQUWVk/m49YHLn+MVJdTLXUbvve+7Z9vEf+dG2AulzYK1hMnNKZQqYUvAB0DIGkRgJ3093Ni87WrbqDtKXiFeFJp3KorbLF0/yTAbo8YoLz9/d4vprr47SbfMYvO7LM+i6LS+2bTiCPUPdxlSmz8czeEA6XGIHHMckHiOHe/ISmBYpaTO2JidmqSaE1sYjiVteg1Pj38ewalO7OvfGe0zBBambuA/NDoxNGlt6PfQ6UrGE5jJmP/a6wHnMZ3831ACCMTHTg04Rii4IZcfr90il5iIApgYrSip2WAlzMDvC1f0awGFuYsAG5WYWWOw3G5BYn0mMIues/MjMn/F3BvcHPvBye+rJJ9o+eQYjSDicchC6iU0T4hkjWpmcXgGk99F5iYFzTwjMke31AXUtZbyGR3EjRlO92dJlKUvrrqdMZZXAJYKfiU17QHMaIXVmsf2bAMgN8Qtfn4MOb2PLFMwQKa3snyyiQ7gHC2bsn3jYXeFj0vCPdx8mCOTKjIkP45pfK/4Qe17jVLMI02raW/JNDVSabGsTDmIwPV8hpjFJKbWY61GJKr5auZ05944InFbUJWeteYoLM6z+foSoFFlBr8y59IK7qqkRHSa+hKKMW0lgPYt0CpbsPEQJQqnpwiH+ZG4jyBz6+Pnnnm4vvfSeFJwc4LePABpDHfegUSqD5CaS+6aJqPbzpRG41rhFXUBSvGvYlcJfAajxu2RYASghptKuXuF2wBUs1arXE7WcYSsNIVnF6yR2aOZoAk1ACByOYbp3Q2lbNOQk68gvjZIs41jK50Ms4noeE208IFZyr03NLhMLQRtANZspMmGjDQBdej46B7bmcay7MGbCvK2so0xAWEw7v8qLSB/LJKa/oxuIqP47EIwmOOMFhivqTz8nSDfJtvsSg1aqCT4tQMkkqREEToMmyNrhKeYuwSmD8/jia/WXx1CL0Xh5CUylXw3qTlNT5W5m27i7i5lAJmW88K7ncA/PtUMApBpiBNUn+AsW0NUTJTtFvB6xEmXoTIFLLwfXdPIQPGUJmSta7yGVyn4/CTm1VFJq3zu0mTVV3dFVo1XJXZFTPRBwjLkWmCj3ZpjeHmlrJKgqJEb2DqmbsJLZ+9S8ZccbKWfxhCqf822SvRQ3wTq4XEutwAhcKGSRGbZdtjHar0ydM5O2v51DmJyAOaWyy7I1W/8LEnUN7SNhDYNQKZnLyTbvQu530x7Ye/aIMryw4wadziaHJPkxrmL5+P6XTwbF1uB3IF2DzT9DzmMhct8oTRA6Wrvfy9+THqggeMMd2OXV1evZjPVDIqniZojoXb6wQooX7eqUkw52FIIIYbAAg+ZKltwq3zaegaxghDZq3gVsZXdVaIlRomLlGLJqDJ37NzOtETT7KcJppCbAr4sf9EiY5AnzATuANj4zO2Nsg6glYfHV1VWynI4SITVJ1q0ajPalSQXXarspTamt++2zNEd6Gy0R4SPWAxJPAhYlnOwVGSmuUvrUUBYP4nEm4SAm7cgqOTZidlRR22oFE1EmMVFmb1XzDgRnojS0wi+VX8UtvclwSEEXa9ZCjdvjh4CpQFO1YxsAVBFCQ8lWbSbRs2tVX6U2ItmZqg4cxWPpq9An3JkJJ56TKhHdhAjo+IxU8jamYIns5GeeflKwgNdhQYg0dOX3K2BD/YWB5XQZ69TwaOjSclPThTQTUBjBz8T2R8c6wlU+lvQwtUvPZ5PyFlBZW6GYO5CJTFrVjF0/TA1j5VvY0uYClVPri/Pt+u27VFqRFItWw16ke8kSQa15El7u3n9ASJvcSFcr2m5mUvwhiwpDOVNZW/scV8AXVY30q+pTSY0UeQ/FiegdwQKiBRI/UQtAkOkpCLJnIK2qM6u5HY6Vm4voOkoemYzTy+5yVxklxoAYiNGQd0QMs6CLg87mGAJBAWCaSPSybQtNVJ0wgUNX8KHdXgmC0lvAxlqDOp+CUhohr50jz14BQckV2DrA3u4DqFagjn06mGYCHblnTjJ1Va+VYxC5S2DFDbGsD8zy59ySKkpgaEr+91qrUUVcRc/k3gfdzz4h3K2gWr4WIie5gsVBDPeTfZswj0PDj9MmYQGNDCYZ0RfOLbctzrdpIku0Cx6EyTdWYLuRGfdqJfbR4TbFMQ/b9NKlJNNaQLOwNIcXQg4EpzRbiWg3OZPiJYTHJp12ipEEM2Bn8i5mynsNYGfIE1BKPaaSLyYod3FwGWuzrzIPsQAdQJZmZqZmdpPU2h8d5KkyemRq4BFOO3X11eN38sV4DzyKuyiUzeRUZe+ASZz5jk5rGvKsLmjlTkZOuLjk6fOcI5CkgMi+jWrbXaUeM91Aeug0qEoVWuVryaoOAI1BLXCXletEV0pWePVTu2QPJ9aau6wgJNpXz6Pfn05jap/cIvcob+GeSkPpevZqMvOXxQ849H6fuHqlTS6dAwNstnVJJn17BMh7NZHWa/H+zqHtNshzBF+mOXnodjSFeGfKFY6QWmp3//46ZNVa5ROgCSzlqwYbXJVuSLSptSS6iGaCkb7D+UwPHFr1jlLuZj/mmLpgMzVypbAP2CTeoYcMcXLq6ikErAqzaLtEDXRyOPfS/EXOoGY8QFjRyN5gUjyeb/YGWqpZfq7SLr7gNQEYLEg1USTV1RKGcAE7YyRzqjrxs13ByVTu2U2AezNOo2kEr1OCpFIz1WrfSZNLMDtXu5zrZMLgf2vPpWrgZbLIoTWBFqW6ArWhoP+jDcgYbLBZSifcW8rJSJWbJP16ZnS+S7sCxTMdXWthjZLZlOZdrPwLfP/ahfNtc5V8Cgeba1djGQiDY27njDhukJm0fx9NYOGLdZbcPAU89nRYZnKXzKoGlIo/blIUs7mJoLkwuSGzo+wkd0wCSlzQ5E0wRlxPtg5k7ASJaje7vY4yfgpLGnIlNgH7SpwlmoFjF+ODuTAcfgoQJXjEBdriHv0KuItKqQEfgGXtn1gC0IF3dSrLbNT7EY4AkpqgYEjfi+C5amUZJWesFC4QmoYRSK7VSoVBxCWV3WTWtCs3+xtxnBk7oeOX6XUZdBo6nnmcCCXfN3M3JWNc3L6Tz00fseJE8N7jBoUod6CE7+DSba9vM/hL7crFK4A+gJ68PAzeJLGBGUzUNOeeJ+wtGNN8qIoD6LPKzFmApeRc5xbm2sr8dDgEV+YkwjvL4JNnk3S+8QlK+Nc3EksRgKYsgGu9coV8Rs41vrfN51lops4z2dffuNsePKTKivu11sHEE3GSEdjqslLBrcFdrGYa7vGAdrGWwmVojQhYwhwIe0BlirJYB9eS6yozUFUzpdJrxobUswp6eMOVBDo8BkEYZr5Ioe99DsJQ+CJsYkerukdiWFWyqmoor7PwNFlB3V5LE09y4hlW+lxUeNUrTnFTbvAljlFLxs3TDTWLSdfPnDyOpQzbJNvVv88K2eW5RdDqzr3V9tatW22NLim+Z2qcTSjuPbjdrl25hJtoljMrDCE9p71nRU9MLGXAs2knoO3IEK/XaU8FVawt9nXhwCSmts0QGrYkThtyBEG2icu5LfPMse/eut3GzC6eJZKqdbAehN9PqKKahAs43Dpu8wszFNcuY35wV3EzTMqxrN5UuilXd6xgeXpyH3MG5U4Tfyq0fWJUV/bQ9HVEwwwxBUFPphZrTSqpat1VjHtYbuLwzGlilwRYBTYeC0LZ6kE6KjYxPIuPSIFGD0GHa+dY8vI+U+qdPHgHu9S5IV3LyaYckIC+8hZmUbsLoPGZCI3fEdVyTdZFsgrNHfQadxUCVKSmyGqepIkjSLuWmBkgQgO8dv1Wu8EkbCIMGxBXe/RDXFwmuWXlYkLTI2iOvd0NkP0cgqHbBarmvNP8fASpdYJGOWRgt4OjLSqtVjVhBXnef7TVbvO8s0bJPKBuz7Q1eIMdzo2v2e5srbfd1fU2CzN47eql9sRzF9qVJ2bazuid9nCEvyHoJ+5wiyAdEUuYxUQsLs+2/Qck8/IdE3TMNTQLOz2ZMyWCe8wDWsJywOAdPI9J8h3SsIF501ycINCpynahl3ErjGJkJCnQ3kSneE+Zv+6Pe5DE6gMMVQ05yqlQDE20yp+vOv54DF0IXLFV2y+I6YWYHczFHKSVfZkPc+wWl5dSDeV5LN/KfgbZ00icUdx4IBPCkLb3lnwjDBE4nkOE0Gt0v4R7pMW/eeNmu0N10j3iF6sbJL3qULFCZqmSOo8QnSNecIWilClWsFHPBQpjlyiU1b4eWhGFDdhGkB6SUr+NrT7ueyw5dLU3k+lhpLm54gGPa9jjieVrbe78hRTRzptxDOl15+FtU63bFTTPCy8+1z7wkQ+281fIrbSP08RK+8MHe+1bu7dSU3mwKyCFfia7WQdHoLlvD8cwo2ZmO2aF1aINEci9HRZeXE6zujGdnDtA2gxpk1dJoE0KeyxApwVZb6yJwX0szqBURdnlojRFl4MOqJOdFYSs+56j4Gr3CLW5xdC1g/dksMJN+Nc6nhBBcRGohoNK78HqQ7C4stwmKYCxeMZVfJF0L0mU6g1Q/Rk1zkbbrF1QwLIfJDcn2yc6T78jgSCA7+6d2+322zcwB2xEikewgqs2zvHN8TxPYssSA2c53hgCOcMKWgbVm0o2oXvGJU9iEjQLb9991O6sUtcwRT6iyaisSK8nVdeoffMk4p2QDPvk81fb3PJ5+6NRuHu3fe3rr7TbN6+HfPrJH3hv++i159rzTz3bVp4izX17rT189TXOe9Jevviu9uqb9m/Af0TQzcfcw43chmLfNQOKKqkDdLoLpTBXeWfZD8qQuqxoBRPCndQmIGhHxs/aikRZowW6AHchRhTOuI8D+Mt0lXfSnYS4ep24jTYo0xFN30Hf8LteR/0cNz4C4HGKKSv3rZ5nOe8ISFySYuRkX7Xro6SUkfDNINeqc9LVEgm4UOM45UXil19emsUto4HWESFfVoUrYgYXzErs80sLbfTppyNYZkA/Ii/gwdqjNiPtu7cBRhhpK3OL7eKF5bZEvcSJ5Wtokm0qkUxonb90rjQUA2q9w4Htb4AwO9Y1MBtuoAH4T9NNuY+F85fanUfb7ZVXXqE4BhCHsN59+ybCedw+8eM/2n4eLfA0RTujEE1k2nAd7i/d2sOvvtVWPvYcmU210fi0ZWmsRmskNgCX3nP2nHDI0QQh7dIFhTFPXAFtK72Al5SEVauXUt9gN93OAIcbqh4Jpt1Z2FOavpJw/r0eoZy7Njj78/DekMo+ZNhUb+TSBtEy3cpk+gfNw6vlWLub2FQGWibtm9ffag/u3EsjiANuYEcbyes8WUCLYIk5XMTdvUUG5BKDXUUysopx2VB/1y6eaxfPr2AWHqbGYGf9IVJGAukUKx9WsAH6NuiTtM1kHR3cCDt45cI5NBlFNZiI8aWZtpDUODwAznVIIom1kjNu0av3wE4yc3gGl1cW2tUrF5mI6fatr3+lPXr7NULO5F3iBXzg2YvtQ+97of3Zj3+kXYF8apTzbd95sx0SodTs6PVs3IJkun8VvAiHIvhF90tkbSFMm9R52O/J6UougTkLkklqbRc5gxqgTMsAuSb/YGDZHMb0sJY06g6BcZJsNsa1y5Tqmka7/ntJgec+6yEMlPSpcAxuXyFatUnK33sDcO1UYQ+loYI/2UCD/7PNjeXj2K63bt9qX/vK1yk1J2sJabbIZS8t70DUfOYSK+qpS0vtERM7RRbQRZprTQUk1n5KZgd7vBmOvU5k8JgcgvMUoq7QAOMBmVByFCdUPH3tjdejcd797PPIxUR7QLxghx4Jy0fzbWFzCXUPirfDCt3Z5qaXAGKPEk1c4P1rlxa4DgpmiD3MTJvcutueOcdqfvZSsIig7bmr59rHP/RCu7TEcCNIq2+/0W5CSR+3q21peTlsiNT11hbsJZlNTsz62hYCupWGHltsGXhAF5iwufAnCf+EXy26OwssZpfFKYGS4JWdZvRgqpahvIvKfpJLSV1IqPvyEqHgw1UNej5qPDxwVi3/5NeauOCAmAQPWhOZzay6UJTZyDz1z9WJa2PKonbHaFxtfeO4RawGdVIsy6u2X5ePRA25hdtvr7bX37ze7m8x6PjDcufZjJPlMsfNUQrLcaZR7dpq+g0welvTu+3S4vnQze67uKRJw8TsckF4Y6Skk0r26FGqldbWN9uz71po18gynsEEvX37rTb/PGAVrmAHdnCOCZlgUHfuU25/aYWVNkZ6Oq371inGBUO8+4kn2tNPXGlLfB4yhonhOiDEZlHHz1D5bJscXb5lPIN3PXOpXTq3wH2Ykg+opCBmG+ZwB65gZv4SySkz7fYmnz1ECO/ttzdepccDdmmHi97Z0SvRFKjfaz6STBRbX7kecgnVhRYyCixRmWDyMrrlCoLRVjWBZsVyveqyEk2sMJUgdBQeN8IvmAL1OMEx1KR5fZG+8gxURQOGcNYVyuq51EHiQEV34qniCTJx0sqyXMb7ecPgVXdjEgmUDTMbEVV768b1FMFeIKXL3sfnoJ1nMQdiAHswTFA3uInb9uDBertzZ6+t0t1smzSwsWu00Lm8FKrbAlbTuh4Ci29A137n7YftNpFCAeAUXP8jgNj+9RsJCa9gs7f523kIpatXrqbeYMeWPGCRUUDkk+RHLNM86+HdO+0C7uZ5vJtFwB9II/68HWBO4D/87NWrJojMt3t3EBrgxZPXribmp3m7e/c2e0ZukYN5tW2Qw2gQaR+y6ABUPzO72NbpxXTzOrWTNARNBnZsaG0cFjM78DoZuR4VduWJgcxUZn6zTVC0DP+m9a9mRFDNkBtHslubtH0IOntW410EWfo1T5qq2CojT0qacmdAKBOqijDUWxJUCqOEw19M5HyMGeoChwqb6qKimtDvLw+lWEgTXsrWKe2jdg0l+DIOM7dE7t/y9DKRsUVWJrkKFrKqPml4vU67GoHfJPTuCm6eJemrkEPGB65A104uXIN1tJZgB3C43t7Cr3/TBpwNj2GOqJ9d1XSxdMlYACanXHj2SbDEZWohl9JVzYrl2mtZkLhHAiouHkIxi2kYhRs4dM9EC3o765rNvDEz/ANFPoEwQvhwb6NogENYxEfY+ZkVkl451l08iasrE+3KJRJguf55MMnmc0+EFr5/+04ahchPJDKT4/dK6YRtHO+ucrtdzzxwrn29L+arei9WAE/6WWUu1R2Gt8eRPM4Qg4lpSOJDEQOlJtQ+YZTrvQL6g/noyaqnLkNFvvJACh/TwiLqckOsVyy3srKW1VmaiiR8eoO5TYRGrSEIJnR6xPPcucn25AINJ5jAA/on7QLiRPPLdkhDpe7oO5M5vMtxtfsjF7HVALr3kueo7d7BZGj2Numiss+kjc9eIA3eIAyVVKNmO7EqQOcHJtEygXYku0uvpV2wgLuuJATM4I7BCyzj0t7DVLkEpJnHxhAo8g1t+zvkQ7q69hBU930+MEsJQGcPJsv0t9A0S3Oo6V2Ej2PPkLd4H/A6CscxhpaYIGZw8drF9iZ5mY+gvGepRbQnVJndbhb6pJ99caFWvKAWZdrysux3AZkbmD/Dy+SzhmcYOUkn0PK+DG3zefM7JKXAt4/rGpJNFLtTk60gpPglcCHQ9J0AMZ8p3iH2PyVX+u9dMzCxSmYFA4to0sAkfNrTp2QWEzhSK5hxzAoz/HtI/eE5eP8VXML0agRbPBx/1DYI5hyitVbxp3dRp9tI/H3U9TJm4eUnLrefwEd/9NZNfPHX2srKVUCiibBWFhHOprjFqOahahaTM7b9AM+Tjqpm8Mi4kaFsf4OjbNRBZxZXFde17HdCoo6Qjr6c5JMpajPVCqpsaWaF2UTSbTTGNjvKu5XQlCV2vL+NuzrDsSGp29a9NWo32Fd6YaXd3oBJJMaxBc8xBg44f+5iW9uytZ+NwYy1SAf38jTT3Y0m9UdNfmnimilZzbpG9e0O4zJOXofh9yocsmFGMnxCiUcTGzLoHKPvnx59iFXXDiBFSCTungQMJ7BIiMf0c11VFcgUCLFV7GAqDB5l36ZwClKfqHPVi7x6cgiJ8HXa2b/vG841BIuqvHrpGkQSyZ8g57v37tPL6F67+/ARwbPxduW5J9vttx61W2+/zSQyySaV4sq9euftNvWl3Xb31dfb+178YDv3JMyet4eb+Oqdb3DxOwBBqFpCyLqXWljjGqaHOaA2qTIrWXfK/gcLFNFeOXeBgtYVsAkpdFybXP4C7p9Z0zahEOAa9VO4ZfWOsjFH1VYY2KpuM2Ya0QcSFb1OX6X1DQQBIT4EJN+G6r6DtrhyAe/h2jUacThBcgBVqhcsFn3Zk2Ey2YNhfuy5ne7Cm5yRWoiG1CtJp3I0DEeXqQFSysYG1xknMe6Am/x9NM473sq5tendNfzTqp2S4CJITFpbxRIqF9Dcu3pG27DCBUFOhmZQN8hKIWQXf3y2PX3pqbaMqn4EuHsAk3eT6qdbmIcdjmnDCoYUk4AgMRljls0TshWx73ODr719jwyhxXbtuefbLMzeEvYajofs4uP25dde53ykk1OERB8OJob4AStvetFiW64Xf3VSehnAdh4BOH/+IuQWOYF8ZoGiWc+tzLvy9nvvBRuCyfTlLuyrgB+/n1xAcyMLmU8grJOYk3XiF3u077Oz+xo4YRv9eBdeY5/PnLtyuW0wDpsc/OLlJ9EdRY0/wky5Bq3NKCev5qLI4XBJoeeT8NW1+GMisPBbSu+hvCWhxGhDLkIdQy3vOzv/34KQc4QnKALpLGE0/J7XZDWV1zAQTAVaqhmkbJZ9mY2gZRs++hOreoOEudspju9EvPbtNwB6BpBA2RixVWi8XSZ3FuZuBB/8/hu3IHZG2hOsVNH2DsfdRlDkJuaYsGskh0xSQIKaiPq2+cQHX3gWYdtp9+xzpOex8kR2mld1ahJ2MRFHeBCzgs/FczTkXOaa0RKc08pp7bWZROY0StC4O1x2mpcj63T2sWlhCIPP5A6BV2LfMQob3Ov1N2kWSjPPq/RY2oSivksL37XN3faRH/oh6Ohz7W1iFSOzC+1d734vZo9WPuwKcxse5b4lgFDYddTHwjD8FNB+ZukOv+c9xzd9meULyjssP63oAH8Sq9ke7N+pEQo+1ofT7DngpYDgO4RgEJB3CMrjBhnVKMOQsVU8FYTSlzFfMMxaTMNhW9tfbfdvPMQ1e6JdZ9Bu2wEVEHoBVL1MwudlTMMxDbi3YActOrVrurz/FEJj3H8OO3qVKOI02b3WQNi48xhmb5Lk0B9811XK0bI9NsAWsAZ5c+v+KsTRBvOKtjG6aXMJATkekA00ZxAC+ynMYDKmzWSyBQ3C4aq0LmEXrGHHWXMTKn3PJuTqdE2f7f0rdLxG6PhtaOe1e0QdRxfa5WefajPc0wSfff6Zp9t1OsruI5Q3yG10ARwTgbSRh0hf1/02LqvCENDxpz6+VyRUEkOnmlqk0VWh8h+bl/oZT80JScZx/1uVuTM50fSle4at4uLVdr6hPFxHzUntHII30UPZaRAVDWGOgD1+TC6hEIOBm8aujuLeWWO43/MSDJrY9OniU9faCUF7m0HtEERaMAwL2zdPaPX8yrl2wOv9NQSBauJjcMUCki2pc5FOKMnkpWdyopCmwCe505UBEOSck72U/BhsMI6XIBbW105mMTZjiRK7SfsnEJRaQvBGMVWanzkmfyoZwfp1EjGOpZFRk2Jp5QMTKchLDqW4SOcoCSRqDcEw6Xczo+2Jl55uH3z5pXbu/NW2u0E1FPjny994tc08da7dBSh+5/b1NkpEdJS0NDmBdYRUhG/QbcfcTRZRKpWG/My+UIe0M9V87XJfCbtaa7WuTUXVYGIzH8YiEoAwauu9IGOQYubhl1zkNa5hmZzsImqhqmlN8gqi+1MWUSEoMBIM4aTHJtV30yo/u4mUINQe1NhR06vQDlM8kyanptH1Qe1uo1696Qdv3sR+4wm89Ex7z3uebyOUih3BBO5tPqTrKdk9fG4CN3KeVbTMDT55GS0AiDMEfMjk7Mn/J8XbnVrdzANTQ3DJ6GYGBPMwP2cfZVwsngJF+yktAQans0M7eAWhHMUkKJDmyUySJ3hKqMWtFrIXNS7uSa9k0X3SwqpBuSTTUXj+vfb805fb0ySZLJ/DA7r3Vrt9Y6O9+joRyatLbRzW8Qtf/N2Ur9lLUo1kxxVzEmz4LQ1vFrVaM155+AnrMx3RwZtTPqt6qZJ9vIbKlxg1dzIteMsTieemoaj8Xm/ue7KYuyAk3Nx/rmQTEUnHAU7eqdiU8GSBeFFnTEMAY/IRy5RU8WyXnS5o/m4sYBCkXXiCUXzsecrFJ+bHQP4rUMaq2TFYulUYOYM/rT0F2zhCssY0A2424Qx0rAJn9U/KweQHrN8BzNnmVPvohp1bNLDapPHGyATawI4su+4jQQt/LmGaTKQpXEkoiEzGDBpgkiZTMm+2uvfiA9A6oZZaCUPgumLmcCr4yZfQ0+oDnAUCCLUr2/pO+8bXbnIv9oacAMw+2X7oZ3+qbUJL/+Zn/lV7sAXJBUB1oitHpDga0+3c/XUSwGcvy+AwFmdiS5nOvkD18ow59LwSTfGYJGFIOrGCQquWLm2WJFczNvnepDzLkJrWFUIm7uwO8k5SSsW5sJCDnSg63cZW2BphqdCzJzr92RWj+6iFse1bLlQ0O5Ak1dSpJMkKJ2Nox+19H3iBVnX0HiB76BAzscxkXgHdT3MCt+LZ4nN31xkCAN4omc5uw3NiWjh1BGm6DSrfxxzABaa9vptxNXog7bG7i93MzPGbIkVsjuQNXUVLfSymTRiX5uF2ZaXRDa14JI04Xjq7dUbV5Jrunpkj4aQpzGFRXaVmS/fte+x6psLUBK4C+o5hGBfQOheuPNWe+MAPtE0m+dd+/X9on/3W5/B0nopZOU6zhFps2TgUdWSc4AT31Ed565JB5ns6lrWNYsAhKqJiO7WB6VgKW/gceEnq2czrCv+XRij3EhOcugbtaU5d/yjlunRDDMFZrJqBkqxw3QK8zmS5Z1ByEBQA3gtyCJgsAci+UFKbAZ2lSgeDEumPvysaRz1hFlZJyvg2tlG3bpRBMEi0cgH+//K1dszfDrdRl7B34+QsWq00gYtnu32xxjTBI3Pz3Nn0ZGSHfH1WI67mnGzgpGk4sITso+BAWrq+CdmzvwGo3N9kDC1ssYzeibCzq3wApAxZSqaBHptk6xh2IlVsJBrXX0+ZvuZCOt75ssjEycKcSNwcQolbtPPks8+05aWVNrJ4ob3Fuf/Rb/7T9m++8vttfIEJp+/SOYNxZBNpYlNuZ3a0C5BzZGMS5sYsLrGQSStlnpS1zhXoHSRTJVUopTnsexXNAKvKdaX5VucjkohrIqy0fnj/7/ECoqpj7ws52HuwtqQTnVdD7fAGyId5+NKq+tKV4l5xhXfsJB8s0Rd+P1foUwUrK602+fDhAk1Dy4cEjJDqUVbr4vhyu4QgbK4fEj7elDhPk6skiqJdyBtCODajgqdZZZN6I+Aaxh6GEbVNgyn7EsyhTXSn5jE/j0hbu/HGenIeCRuhLQqrOIB7NrzkcmYJ/c6xI4tR0/1BtWl9gwErGcQKqvSQyKQVcyfw1qZbkqO9njQrmuudgR+ZQ2t95+799k9+/w/aZ7/99TTyJMjcbhCM2p8hB4LNykxuHec7apSHcCnuH+Gc1E73VVg7ZWZyx3Aiviy2AcinjU5i08Fn5jbk78EMVVSTwpa0GXBeCP0fEiod8hQHxK80R0UESRiRrOzjVAsLSBJurJm1kGMSZL2P32XgqUKR9dT7+FOfXoBmwtcM4ADGLDzBpsvW8RzLK+CHFLDZZbhyfj6CJZw3VVwWVFPALm2uoCkBHmp0lqjgOajgxRm0xIwbcjIxdtiBaj3MZ6kfoAXevTuwhTTJHEeTWOsgda2ttsz9HHSyjbEEi9mFnehgfG+1oaNigCdjUqpUtW4znoTq9MLcxBttGZbeFDb+7h5SFrfssrAebRLzyKZPlWRiV9c7FMhujG+2Gaj16UN3gKlUPAXA/lAuGLcRNLqY4F+63IXA5zhqn25UQuw5r0YsK3wdEpfrkeA7sjbSeKhehQ1IWIRkUZdqdlad1IozRLvkBv09G1XrR6dFWxWPuiml3xUXpErXMGnyFfvFDIKUYMP3e1bBSyjRuKF1zmzJ6/sOaLQHGUhu0cPDPIAlSsv28ACWIYKmuUm7tO/iip6DRLpE3sCMAkGAagbBXGCzrUmijcYuVqGo18gzEEnvkoJsyqH9MC9efhovwwZZ7MBCnwJrHTYJ2OyglaxNWCLlbWX+PF6GK/BxlG/Yj1mrGbfMPMrQ6obaveXq41CLC4FkAnXlNsEAk8QvFhDAiXs30wvKSVLdpwgYpnQb3LMF/5HsIobOFsH7Fh4xBtVm38qusr0KXagBPuj5UqVqHqUmH0LNXotmNCXzm4hrTYva2Epo8U5hj3RVS3DCZo49m2XYXXXQFHYuc9+CoS2LfzcBwr5A2U0tAtOFJ5PZNUpO8e9+FA1aAudDt8h9n1J7aC9mBmTr0T18fULRsnWocPMVWMNtlmu3nyKN0Alz0n6XngTLbgaqy6vbRbLqMVz+6voqK32dugKKbHcgrh7RwALmcWn2PDNAU05s+eSCUUHWNJG/Y3IYdtEC2tcdSCe1iF3YE4Vl1NUQ8ekdeVZ0thrWd3eAIwjcSxhdV6ytg+3/bH9J5sNkUngME2cXbrClECloERpIpNFsJKb7SQPwdG03h7OahB1bfWa2eRyYhO86pRiVFIEZmpyntZ9A0V1tQtgpwMUrWINh/2w1dcwF92G8hKxnVzOhyLRzrSJGd06pNrnYWiRq0apeVkZ2T5NSZQWtNVOuqReAXXNQknOQtPXHeQlxubh58ZUIt7aXqwv3MUz+kNdwWl7niPWqZi3QKgK3afkZ5yYRLQTNhKVn2kKOtwwBJPO2fv9hWwcQHYAXVrjeTdT8FJP2gC7qVjOZEAvrzQDTipe/iw122RXGjmpqafdbXJhVFwE6uWgDYG8So3jr61/jk+PgDejr2G5MDHR3NhfTbRMYqqoRDHdMs1OzWtSA0yir0X4FR92D0DU94D7moM3nptAKjQysrMoqOhZ8y6kkRhQBcT7ATIDkqgbnuPAiU6mZdxC7G6mCMJtbDBPcUhxNbc5We1kH01j55rrJhiFS//7WySZdkpBOvqrXzKM3pZ2Lmmcw3Mtgwq4crHRLsq3wPcLXP5wm+YGwqz38bBjlazXLqkyaoXFWDZSZzF0Q4vYUCTUIhq8hpbwss6aQWCN2h/jzD7mJe6zuOTkGblKyaaxXaCvphxBJuxBOb6FStwGJjywBY+DnR2ZJcIVpMCDEhE+TzzhlraIMEUK0A9awx4Imx4QZFecMWsJcx+s332yv33yt3QHY7UB3v0A8YpH4xjaaMLvPJGFEs1kZubqOU0z4NuTRXtjSYd8K7oP72VNwGVuTZQ4JPk2OL8BrjJGYSns9NAQ9drL10K67zbuPo9jCSZEEM+nHq3POHCMXXnIMOpRjAquc3pVelVZJTyMlbR/PZwIBd0HLtJp0lI3ROeIm+Q8GAN1xhvkp39d+g6kY7i7JBJIohz4n2obFc+NNk0INF2tG7Hi6hc110m0kaaHKaUKrwK+Yi+isio79u03E6V/9fBza8jSSyMrgr2O3x1eoFcBur0Ank85cWILVeXv9XrtD38ERAOJRdiwx7OuGXFQO0Ygi1LKgSZIO8mSe9PdZAjy21p/AnMyQQFI9GGyeud9e+dJX22e+8Hkm/hIqmsFNVBFPIkEmu5ngGcQagJ3kH/gvu7D0ln1C6qhhJsIv6b656pJLGD3OpqTwCT/1Uz/Tfu7SXPudz/7L9oUv/dsowTkWWZpq+nkXQ9pDoHXYHS5hY4EfQihiCN2v9+U46G51N7+AgHa/mn7sY05nwTjZo6GIjWggezCI0ezPAM5BUtEywzOaO2BHiVRI/LvgxMplQw+1EZXoWao49YTYM3928E/VUY85dJn9/yEJ0XURSHeSVTu4Qt5443r7waefYTVPZsXNoZl0zwzS3IF32FZwdeH48gLUsqvIQNQxYFLMUtt6j6PhlvAIwAY2m5AIorplm+xkS9gfkFn8e7/7+wR5HrTn3v1Su3j1GbKNiVgmnl+VRtnjQHdRLyEtXCqJxYbcjrFcyWCXE/ULI8lnGT87nRYra/wAN2b7GAr9xfbxn/vR9s9/65+2f/Jr/0u2BrLlTcZclhQhzF5RJO3Y5d3vGuFMOyOJprjhvK8WjpD1+fMFjeoutgs08phF6KdnWSgm/iBdltvP8Lc1Fkt6NKZ5iL12fDLpA4Wqe7TPBexYnTtVvYddBQlmcHPbcP7+bdcyrLSfHWIW1V0lJfCD9Mlkxb75LEQ9PL32gM3+XmmDAWyWNjH+8Natt9vrlK69/PRTpJOtthM8A9fbTVT2TUinCXZgSTjbtmSsoEn5eQZ7l+DTFJJvQOnAQlL3gjIZWgpaj4hVbQb0q9/5Fvz/De5rr33oQx9uL9Hf8T6cxX32mZydXOZYcI14H/uwdKV6vUz9HZJcO7s5DkrPrrII3BGrOvaXc4hn9LJ02cJGEmaeJ7j02X/5b9v/9Xu/3f7r/+a/an/vP/t77e7NR+03fv3X2vKFKmnzHO4+F2AaL0oSS2pb6psx00XtrmIIrFQ5lbD4vubg6aefYwuhS/FcZueF2OA7wLPXvgfuWuX+drl+ah9rQ8lIeDKau+02JxBBcPfUqVHSu/HNK+NIFCqFaWEJQtC3qQ3vHSntF9IxwMAPRC4yLqXyI7wdFwy/1y4rBQCjWj2XMsHgGt37/Fe+1p64TIIpN5gNtbiOG2QK7/GhCcyBrNssHdfFI7bVNcoWcIhqXENw1A7jJLdK6ii2q4DI1Ydb2WD8Ee3zVxYvt4986KOYQ3x4sMbEJClmUztJnE3fBb0I0t5MFJFQsoOa7lzug+PtoTLVOkXjCtgqMqvYWWSShl6s7FE3yjC6SjDNsjwrpm2N84t/+ZfaZ//oc+3mg6+m2XdWP7jLTcg9wxQtd1y9+ot6FIphssvD7RSnkOZiob2J5F683FbQfpqTRCEx4VMk1p6/cCGbpB08AnRLsJCsM24KWyhN/VEv2Jsyo0iRwLa5+dXaES4UexEFJMm18/cdKnD23MTSzbEElvFn/Vuf5NKapeZ50dcdCKlKj/ADj1VZPAeJmHxW+9ijkt6krfPQCtfJ7/scCP7HXnwx3ssOwrGDsC5Sy7C8fDEa4ByTPIaQ7pDhtOv+TIZlAZc2xj4BFF26cq1deeqZ9tobb7bbeBl7dutCkN7z7HvZSZaStUWEjhjHGrEOOcuFedQ4GsbUM/myXeIaYjjHwnFzpEpDFEHj/ce1cyHZ2TTV4BXxk+I94D0bXFrMam/mT//Zn2kvvpuSPI71kQ9/sH36L366/f3/8XUEkbQ3wvC1fbLtAyWMjALXAJv0EhlLxnlp0Ky1zjLaZc2FtUVK/wn1EWrzCVr2bu+x9QCFQXFJTUEIliNVTXUVibGWr89iEk9ktRQIB4Aik91x2smlUxgkDsssm1i6WaZVzgalNBteYWjPUk0lHGVyKkYhGE1TvFOhGAQgHkRZud4dPnk0pTnEI7yqXL/23dfay+95AVeOLXHu3CV4hMq3twFo+YRGE/fuPoSKhhwCyF5C8i9eukybvkvtxWdfIJUMd5cW+t+msukBgrJEtfI8GkQzsrhA6T2hzYNDQlVufgFAPeE+L5DxBL+IeVFb1t6J0Vymr8eEVT/o4doT+k1up+PSt04OPW8jDUwXIFuLcYsSu0vUVX7iEz+V/aG3mOwZBOpTn/pU+8K3X2vffeu7RGERMBjPe3co+7t/A41gzyb3qrKlX8V8Ovqsccq4ekmaVDQW2msjUcmyM2ZcjZMt5Y5v4hXxnRYB1aQgmJtSQSJTyIZHXLluk6wnUOvrHgqATP3eQy36mewrxFHMBvKZvkhRatUJZHimYteV7oVZMJPECVFn8PTpeQe8oDbJ5uUKgb2NGe1ZVvsmF/317363/cRL720njyZJNT/fttkf8uarb1ExZJnczfbGzRu4Rrvtpyk6XTLTB7PxiKzeu2/fb68DOj3t5WtPtQuQOuNsKrrAHgcLc3YzJdoJ9nG/qAM22RijP8E0mUqLkExj9kZQFNLmXvNlxwt9955up9utG6fPj5ZKgEihl9aVR7BVrlw353bLYKORP/Vnfry9+NLzSeI9ST+k1t797mfaj33sz7c//gf/fRs9P0uV1OX2zDMvt1e//SX2kPx62uO4t4WMhX0SS63WGA6dbRx9xzhbFZqAkz4KuhHVPmgdfkVTdcA9yV66qOiYMghV6Zby7wsnFCVgZ9Diw81BNFlCFB/q2fSsJEGULRtRujKDdd4qzfb3sg/+Kc2lBY+6X5qSsIp6J3VubV52ng8MK58zAqQfbIAG9/H3P/9Ke+7alXaeBla7b7FbK5pq9T6mwP5L2Nvn3v1simX3IE3efPutXMt9CmDWYQnFCRewnewHzs3b1YQm2yT/28HNesmk1TmRkE4jRDhHeaoJ9hNvYXJzjeVW+V/YwoBCGUY7n7nBh2VlCK6RvlhwgZ48mCl5bBe8+nZbPr/YfvrP/VRa3Bg5ra5MRUv/4qc+1v7oD7+CJ/G7JOOMtg988Ln28Y9/un1p6nz7yiufCak2QiQ1Db9SLVZIwf+jhXUArGyiGswQtmC76mRceJTFMYbVx8IgIiYInntcDrto5mrRVskkfqjUiSdIl5NOZJgMO2p5V0qza0WU9+KZXCUdDA68ew6jVFQgJkme+PZ+XvfrRKHq2CTXoQ/dKdR0WPV7IHbpcvdIOEQgrFv8va98tX3iJ36yzVLOLoB6YuQC7CEFI0zKM09dbbPnKV4VHzD4ppmNYsaWHEC7ity7QexgtF3EpRIx75BIagMvmUDrEsahk8d2jGhaKAoota0tJmQM6jcdYA1ZZ0cUzaq8gguFzxCtTEgcUsiOJrNTls2TB8k1ua8E36Rgl/K8nfX2I3/+p9s5aiSdPKvL3M0lOJvzXSFU/l/+53+9vfrlW+07373erj25j+kabx/84M/RiGwSYfgXbWwOl5IoZRjDrlANDrrbWwjiMdz6Y5JwAKdTU8vhPExscc8si45s/1Oxo6ppIFWt/N7ksCVppFTN44diVt5vj270yGNnB3m7R6vrKwWS6ziumu6RpNNXWsRWWnhcnCD7LPms+gKTyoyu0eMrSGa0aafRJJAxuEGvv329ffXVb7YPPP+eNn/O8PJRowqhPXRDCwZ7FhbxwqULULMUw6AJ9tfJf+S9bD7Of6L129RC7O5txgNYlJGDnHIbXdF1klwN+sgV5F76iusI18RbtaYurLk1Jqke0FHlAM0yySpcwL5rTtKBDQHbEXizGt9EWN/z0R9tL33kw8m5ZEkWZxMN0z0uzO+LL1xsv/xLn27/8H/89fR7ePCQDbgAxT/ykZ+G5d1sX/zGvwLvbFZtRljL0qiVqax6FWTDuUBIra66U64NNjQXAlD2xrMsns+5z4WbqdnSrLNVXkapu2TKaBpC+BaSr3hAZx59N4RRP3kAooi1BKGEoJgvL8uAi1Bb22bZuoxXuaE2tixbm+QXXgvX1Dn1wx0a1XF4dzuGwQyOQntPI/nfuv5tWvWeb89evZxNvgkfkczKSpaSle2En593Kz8A5SHIP70PQeFbAMEHgDU5fptirhBytiZxlEol6xQ2+d6e0m0AyBa3CqcNwHNPmoNKjXMbX+37gcSP7pn2+BDMgUe2rDvrcBjmZHe3PWosvnXj7bby4nvah37uEwD12VyzBJULIULuCjJQhfp78KC1lz/w4fbhj7zeHq5dD3W89ohcIjTCBz/4kyRL7Lc//Oxvp8+jAmxeaSahiCHOjFlzvypWvs3DDmfYfEwuCCF1EYwQvU3JIdcO0S5SVLXwgQR6OsrP6iw7X0236peKKvq38lnFD1nZEQz/KT48YdhUTGm7DGhUCbwNrswSTqdUL4JzDxm3g0YoaeKaxqsvcfVzFqdI1BQ0UqOkmSQm4fVbr2e/x5mV+YrN283UlYYwbMMTjEPlut/RCWp0DU/HTcc3AY47bgkMgr+wdL7NWYWEGdgkQinZlKQOM6DTnk+GDyHswZk42fy+z7MAsr2WazNvexfOASwXWX1kaNTaZMWtIwTfoXYSUNM+/slf4FrplOZuswJoRq/2XOmriN/3YBCRy+yIq+nVZJu278Tep1+CbvF7X/zJtkCfpj/6439NFPgGrCG9J/EqBIFVxCxJVy2JHT872OuGjpuk6ZrTJBizSZq3eMk0pezXbBOGSkdLp1NGe8q9DL1Z09cUCtmFCICap0xDfGlxgunryZDtIeWuIczqFQNYk5/9mR1Ad1dR86gleug7xqInvwyznZ7NXrRRNV7VCH5G6viA4I1g8y3svWDsB154Pwmv7tBO6Rqs3Q7Fr6pO+9KY1KG5ORDBs1iOCSpNk3m0QkXTohuGoqm8P+nhfSOb3Lt7MlggGpmIN1RZ2q78xAq5L5NBjS8YlpZmdoveWXj7yeSrGYWkCBeX9eu332wnS0+0n/+rv9zOP3Ul4NLxS4WygShcy5SfGDXkm/Z3kjd67bU3Ux85ziRr7rjquKqC9T3K1K5c+uH2Z37qcvvSV367vXXzK1H7yDaYwx5Y9n52nNEYMRtwP/AoLkE9hQm3RO77VcZkzwI6JpFgCQsTSVPenrZ2RaV2s1XmQaUxrMquBmqXkh5p1JXKjHYzwfFMA7WDly6gzcgCLgWUOq5JaCnQeVpTqfByFqV/QMHVF0AzY3WU3cbsWWT0gI9wUzcQhqWFxfbMlaej9iWglmjx/4iyMdk+VYh7O5yYmk5PpcMdTZWK2NXsCipzaBTSla3G0UvMJtzJtBmEgNWKICowfshdWwyIaW8nmNB5btDVfYhq32NxWVX1Kq7tQxJnPv0XP9kuP//EKdayV5QPxUreoVw/BBwh2Sa+cPvudvv2d17vmlkPwAZepATaW4IB2HsIW0o54OWrT7Yf/uin29PPvNDeePOVduPmN5lo2Eq6t0y45TBRzbQ6CIaXh1ALaI7gTETgZk8Zgr9ylSRRLsJw5A6IORFIW7rCoO3DQjkOqpEBmebq++o9jTZ22+mNOGEKw6Dsys0KcRxAZHBjigFzj6RAQwNLgzbwc9EotfKHLu8ljLqVjpw+uiynAgMqpyml24i/euO7sZX2S0w0lEPP0sxiA+JIb2QPtSjJNIttzjJXk8Wds/CFwWKFGHGdpsTO3AI1pqlnUlkujASd+E08EC3I+GwRET1Ip1QIKXo6OLVHNv6iQuqQPaquIwTbY/Pt53/xL7V3feh9mfBsWJ61UiYw7nJsOmwjMgvfhVkYoxPbG5S8QZhxbE2OrfuyHZt7OaatLugf1XHrFkmv5+fp3vIxGoM/hwD/Lt1fXkWASN+nDsT50MTN2MiUqvEk0Sj8YUHLlT8mkjt+/nw1aHIbOnsDH3AR22TsrKF6DZ+eqAJDXGStD2JwuoJPhSHSoRB5m0VODN3YBi2iRnEgZrL5poGZ0iSDtolm0WqeCoLrRSyhtZV0UQ6Kyp5GE2RnVCZoEv4cwqy9zR6R9ny+SnXxkRqICZ/ncvSbTWzZdlt0kz953+RPk0pk6eyROArda0GKUT1NakyDoXkrJHhvX1Aoy9o13I4AzK3+uJ9pMM8U1zzp6JJqdjy62L5760FbPZhoP/83f6W998c+hOnAlZMqpyi27reAoUtGwCwW26U0zk5Ab1M+/8pXv5nklvEJhdqwt/6J9yuiRuVPUqqXtrwTbW3V/aI0tRfbi+/6c+3F538UoVtv+5BjG5TT3Xtwk2AaNZRolBPyOMenobdle7UCelDilCmCSfLSJ0ie5dKHlqK5mxkNH/ft5JWJ9bVUdnkWvuOkd3PRTcYgJlnh8QtjnMrbiCWvQ5k0IhElopXQCi2qechrEVqplo52KVxS7q2ot7wc2dDs9WiYWt/ejTgBRDfv30RscSWJPUza8IJEFPseWMfgbunWNprpJLeifTcV6NjsYBpJTKAjx8kgKhe2XzHXkEZeYgj1A9e1l/5IbhlMphNCPZu2wFyp2d7czGtUam0hED/7K7/SXvqxD4eLCCbQv4926wMh2Oobd3lv+7iJW9sn7ctf/ma7QSR0iroKKW35ijEv3LHz64JMeIIAVO5FTcKWk9GiegEL0OJjJL4s0xHuysXp9uxzdIzfeJuuLdfJhbzF+NznOw+TC2oawrS1DxPjJHlwePdrcsMquWiDOfaByKQATCzhigrzBtL+VkRqnYI/+o9ZsUp4AUiPF4KJpSUVbZTQvRtsauXejbpdrjjb3yuP1RmkSKtqvSuL14tl+a60rvjAtHp7LO2hyox82qdgelZfX7vJedm8e4qGV4+OySqiXc6liavY7SWEAJ6B742PbLcTELdPdeO0eYaM4Bg7qZxscY+aDbUjKvNArZTgobZZACdjaH6f5xZDAd7QnG7hM09yi9pzjcLaN+A3dsiK+g9++a+2D/7khzsmQAOxiVelowk8TQHrUjEiuWbIfxZPYrLdv3PQvvUlSvj3MGlznA+BY6pYrKJAMZVA085xLgI8MNzUUEJgp20mdos0vT0E3k089qDIx/bITiKxd2bxWptdeT/38ZAc1ntQ9TcRDNsJ0nIQggs8KFirVefTFrQSDxNoCvsWHOp7gjbNRukxw3zetLVYacFe7B0/K91SqVLPHouBdnLdR0A1bgPLWe1rJr7kKtE1s6G7zbbp01g25xhyH5mFbHFfcZC4sKLyBL/w9zn2/CJcgTa+N7AQj4gT1vYecC1uvsXKIjFVsuiAdvzZmMRWtgirNtgUMQXPNDFXvBk9mpiBZh8h0WUflWDvJc2ouYzu55xKIQT6kFX5iDD311670WYJcv2lX/1b7YUf/Rj3F840Qlr5GWo9czKKUM6YCQLxOnb2Kabdmmxf/+rrNBJ723JExmYrIyu6T8cUsZ2d7GUi6cBmga4ZzY5kNlLnGk64X/P3Xah7NCM1NW6MvSHFFJJ5C7Qjmp9Z4fVau3SREvxtXGa0P4JQkayA4zReqo4acTHCGIM4RdxqJldxcuX6M35wV+1BQGb5FsKPmldDRHPI5BnEqehBPeOMRv1bNuagJU/SvyY72BtO6Cr2fhjIqFZ9Y7LLptw5XprVwbRq2Aikex/iJOkz7Z5Q4rb7gIGAZaSL2hz7RyZkq47eUcANBiE03Gg4AVaUrq1U+YBHUqgjcE7DD0grxoT8pxTNjk1CFPHx6w9A+K9dbxeeeKb95b/7n7SnPvRD0aR2ax/SwuquK8Iaf0XXJKaQxBijotj4G2+ttt/6rX+VbnJzNPvMTjLWVahRJTjUUprYxBh8T9xQf3N3PKn206o080QAwfksVNsJLfyOiZtsUT+6T/8JG5EpSPOTV6k3dZNwEGkGOaFLO6pVCLWij9GgNXFceGLXxfLkGSDPq7570E5myfstLaGrmPZtaTuHzUWNplm3/4WUkszSn7ZDWTIgSkTiGRiQquMGY3S6Op/QZJlBnPOYCcR5GBOrlUKydj7kYIJEUErfjt2W7yHteOegfkHxia+godx/aceQehpg43Ezq6bnpx2Q9rYXkCQjiPfm4B8WUJPTNN1w/3iB4a2H2+0rr95sT73n5fbLf+dvt6vve2++G/3VgWelrVTSTjwlU8z0FFg4h3gCh8ds5QOw/OIXPteuX3+T8n9EzcHVm7PtcNIAK+xsVnSZ4JIx09eGcLLC4N5O8YiS1WSCinkMdsNT7lzwxnOq1kEqfQ/tOuVWPoF9YRIlT5A+8uh2oLVq72HuCek5s09oVnGG25tKrJuVpXfR17hz6c+FFQpFphAziZ59H6iBF8/N2ZXdnEgDX6WOVdNVRxljUP/2gEaOrUpl8t3dZJ9VMEsunvmK+6BuM5eykYZJWdnRRH9+Fpr2MLvLju48ahegnC/O0KMJlyx5mPyjJxH7j0so3HCDUVdXVqUqmLGxjE5XUXDlfD4k+PUdop/v/oEfbn8Zc3Dl3U9VJFKtqMk1PZ1/hxhCVk7/zbGRdlrfPAEgjtErcq199o8/X9sU2B3GzUaYAJNis2dl1EexgApT+BQ9qGhoTXJFR/1MEoxcxHHe8CxCLXuE4kj2SNkbA5hWjyzniRne2qhVFGKIm99GdVgxfICkpfk14DGdPjuGKHgf8cng+bNMpIi5KpaU1prCcgULcKVVnVnkRrxk0OIddM6hB5w8angMU7j526iBEe11tICaqjyKejg41lOYimbRSQnMCV5AGEl+3aednWYjfsABezHf32tf//xX2l/5i7/QPv6Jn2+/+y9+s+1t3Q9y3yEELXtn4c6MVUfYZWspXd1TYIxYFA+DwJqe9ggh/Nat1fbSD/1Y++Tf+Dvt/DMwhg5N6NzA5ccCkNlTy4jH5AVq18yduIvlHn/hC1+DDLpJkmlYf9rjVa8FYxFpom2U0RJ/DhXDKYubYGD5crK6QwlBTLNjziIexRuqwhyzz3CfkRBL8GL+WYDHFPo4wuOba6JkU55hyUhEFf3uU9kjr+AFCqiyI6qrVzdZoUgBZUmm0uZ7yXeMxHuVLvmyFNUqPlt/JykiO53kWbZuaCtfcceKRnqUMAjKkzWVSrd/1q3UDHnrQ6JmCLnqZpYyrwitk+C+TET9qGcoXmCq3bu3gU+N3ZyYby9+6EfaV7/85fb6516jedZCsno1Q5h+eAFWPeDTDu5pSKFZ9Jycf5eJfMRiuXHnQXvxoz/RPvkf/d22QB7lAZN6YvaSchBLOwhs2fWK0/iqidUTkfJFU+Ku3np7p/3O73wh2GCSY2xTAq9bPEUJXLgEz28Ch/fWr0ONKGlkrUQJguWH5W3ZyCuLhkV87DaDSRByrGunFx8SiEkK4X6m6Dk9vr2ujRKBc3GieVeYG0lxY0dZZZW2LtFS+xeVRAc8hrqUnraZhTapBKGSKDVlJknwN9menFfJVK12O9fNQbRemMQSBFVybV4ux1FYI/V63LRTkjwAAjmidheaRI0/1ODUNaqZxuBETG2nDr09ZFOM+3fXsi1OthHC1r/ngy+2/+d3f7NtvPGwvfTu95DpTF9H8hMOMQ+mr025tYAxfn6WTNoH2G2wSG6R8PqBH/9E+wu/9EttjuhnqsaNSZQTkRVXAxRVoKRGkIbi4VR8y2oy1tYsfOaPvwY9TJMwg0asWr0oW+wNe1SM9o0/g9nUsAH2JXFJ4TfZxPK+1DNyrdIjAu9gNyh3F55CKN5iIy+3C5SIcnVZK+GGY+OrjwACSpSqX4aLs+3buiWudnkFAWOqD/GAajwTWRphxARN4/bJlKlVUKrJ2/cifZYGSOJJNIZC5E0PryrSQqXVZ8CJ7apBkGh0VGHL4ZWaWnl+JgNvu5p8xp9LyrMxqP+hGjc2qZSiIdX6+qP0ZlbLjDLoL37gxfZRdqP/P/7Jb+BS3Wkv0thqlGylfaKUwSnZLsjUM5J0ub8N3OgbdD758M98on3qr/31VC27WcgEgaYxtaBxgFKJpQ693rBlpQVz9bnN0rgupOvXN9offuYVZwAzBotI1pQ5E37clW2ewzTJrsZWhoCTQmaeY0wV+Q+bdHFfp5u8q91e19Lcms0pvoerVouX8RvSEtOo21gLn3WXuDTT2oN2jIQpbcKJ1AcagJK9c3nnn/IMYieHEGdf8QyopsEYgkUwqW7OwWqFl7vjIDljFd416cPLMgG0ejSrLarxg31MDfSUkPBb8hgcSPO3y8U0VjyCpKdc3F6LyZ9gYEDMZuIYo7dEb4o2eevsjXCHDbu2CDHbT3CMFTfqNbKyJ0aX2k/85Cfb66/db9/46hfTcWWFiqBj1PWuyaauXPILzf/fBQDcg/X7oZ/5ZPvU3/jVNk3rHpyNbJeDruBae8hagTbTWPsdXNXHKSDDRVV7MR+TUSzI/uoXvtru3XqLia6JUdNF0M0lSDIxeQ5mIvNFr89+Dhbo7h9tAlbvtfu0irPccJZaztmZi4xL51s0vWAEx9xlPDyiwd0ULUDYcQOQajqdH7VMPHndEW64tr118ormHTKHVEvlB/dHt9dGeMQCZeVdRR6zRyJrHQSQln04xdBZtYPLOXguZWMr/pCvqOLTPrZrrc5qOtaykwphZeOYVUw42VWMsE2xd8Pe3kR74/odmmI8KFUZdw73jxy+sHuQMteeeL59+hd+iRrHu3Q4+zYm4il2hKFAlpyFTaOL6Nm7D9cbuaztYz/7yfYf/o2/1WYomQN6BAplZxr/64OS+8zP3d93KpGGYSo0B1t4Zn757RuP2uf+6EtM9BrJMzbMIh3OzT3JIHIcLBpKD2umUrbXBeBCfUCLwfXt21wbNZ4ceZEuLItEX2uYqktLAGIHpzWQ/q2uTYpA7aPXkYUlVhl6L2fMg/j7RAk2uofw2NZFH9cEZn5rYss31o5309C9gLOVz6ci+T0/nH4mI1mYOL0WEtNXCHNlgRVJZFHZqBMPaYejumMFndhc05Vkoqngx3g3k3yL3V82SV2zA2r2jCRII/hyWiSIJuARzIJ6/oUX26/+rb/d/tmv/+P25nV2Xpl8hpL5paS5bcJBbB8SN/j0L7ZPETuYYOVtEaUdsQm55q9vMpaZzrB4H0G2NU5yM8ZG+KzJJTuEmGtL4dY+80evEGr+VjLBTZdTnUsOueqDhQxy2b0VMzBFi0E9mrvsZvMAwZ4l9f7cypX0iPKeKtOsYjGagAD5aKR3BgyraLezq3I63c23yq64gbhy5bvXFn2hQGK7KkimPR4QfxeASj4M+Dtr84e5Hsre/zQhGN6PxunCI1A0QlkeiDfBFfWc2GFABTvm4xUWkJhhcg8RAiJ7Y1KOgFOzkbbpbGp8wgpusY8m76mnnkuZ2xagcGVx0c4TxCuW2w/+0I/Qs2Cl/cb//mvtW1/9cnua3sgnpK49xI376b/wV9ov/OrfJRYxkQpid6R1xZprYU3jqYNQzlJ/FMIPUOw+vckmJk9J69+8+bD98R//ceoplxfOMb4G+TBDYJgZJt3NP52RNPG00NYMahbAJcrX5qllPCIUndrLCMCQ4GM+qIIQdMY86j2cSXnPNXeXXu9CUOl7thSMmxgk6kGLDk6aWV/w+WpawPiefmeZhyJbSoOI0pJg0jOKTpNM+pC8I1QdGSoS63sFZQhYxaVUxYXCLgqpiBnlQlmXdzfrt/ZLMInmBLbsGBA0aW9mkPjqvTt0c6/i1gmSMzfpmDJHNtKP/PCPUfJG1xV3MVEAyWGI8Ua4Xnjfh9pf+49X2r/+rf+bdvmr7RK5DU9TePvjP/vnyG4Ce6AhDpkwGcYRW/278aeCp23PuNSCGBJ3XSCh7tX2NtEEd7k52DYe2R985kvtbZJnbeXvri4pNjZ9zNBKyggl1RQa56fYRaOtZpItIsBuL7CN+bIgdorAROV+Dka7wKqmMFsjnBpzvb1eRS5OymTiIQIox/e4KOU4khzqtpzAPM2XyKT7UlghWkM3iTcTPEqBR33ubF1jeQuPQUpkItFFb7ha8Jxt45diFx7DBqGFIIMto34zWRFYz+PAQ/Ko6oPIFWKDKkTiWCFu0LWDNrAcbxozIZcwyd8++tGPkMlD8gZMo63s3dfA7EIDT3pGX/nmd0Mi/cKv/CoRS1YZ5ub6a3fbK99+ky38nqK7GyFtt9VJ38VKvTNIVmVj5cIO7QPrfgtru/J0yc0odjBv37qHWfgcq5+Ud3IaUy3GB90ieBxztUf2c0Lk3d6EUuPea/d4CTMwEISH53KDkWxxJNAOt9KxmXOj53Pqxtb12HawFqbX3JfXbvImRb2dlPA16k0pqpVbPzwGevVeb5WXOjtNiVI7oORSjilWiUvXLzC8Qx1TlD8U3YqMz2KJAl5dFPvpq4+h+QtmQIl0zaUkiCLvHldSV4pcQXIPjTqa57dHACmuKH9zH8fLl56Ew78cJvL8pSvF0vH3WfosPSRe8Pf/wT9q3/jGN9onP/UXUP0LbWxjlD4Jn2v/9t/8EVVSm+097NL28vvfxfPFdvUJeipBOLlOdL+M+CVTm1t/vCjKY9ApEvyH/dWD4JI/85nPt29+61V4A5NrcD9V8Rb0RfZNUq3czprUwk0F0rtmRkPscH/uiJcYDScRZ9S5K8GjCrEVhBKi4TEs1rCQ/ajT8frkfesIPfhUKrm+XTNRYeZSI49Rf8UcEjx6h4dQoG5Q+0UOqUrlB0oABtMwlMC9QxCSfHJGEGJGFABBHq4iT8GhZsBeiUqiCSLjuLECrG0m7RE9l47w/cOnMEjnllfY15FNuIkWXkYIrj3xZGIQNsgw0PTf/sN/3P7Bf/c/tSdJLH3z5l0iif+8fYv6wy3L3rCfrvbPfe51CktutSevvNre9/7n2/vf93R74YXLpIlZD6pICJhrzQz7XqkNFAAFIdnRfOTGnfX2B4BEP6xWHEoGHN+anMrNyO54AyiPS1o+WZlMzfUo90lyCUTSEnmYySy3AKcmrJuoJFQ8loI+o8Pc5LOML8hED6xK4TPdiVQME9ElUinuVNFpyrlyF7WjzemeRjyMHmyqw2U1fj9BGATi9ILO2LbH9GxfPq4LJv1IuhSm8IgNMg/pbCLRYo6lW/Kc0MbH3gAjrM5t4ut79DHIntGAxEkyiJ5++l3sw/xM3KwVaiHnCDq5nY428n/+X/9Z+8f/22+0J598uj391JP0RP4Krho5kWz4IQ+hpyF+IAUG3mEGdvKk/d69N9oXP/9We/LpWfooXKRT7HMpwQNL1nzZvayolFNtkGx4Hp/93DfZ0+khHUxIVOF6zRGQsJCzSAlgPjUspBrIEojHmjKuISt9k/6LdpWPq0mizLB0Hc4KUg0m4LEsZJG5QArsZW7Za05sosHPaXJC/f+0y83q7UxZ1EtNcrkbXlf37b3suJymeiqVpeqz/Zz5I3L4gCrP78pJ/wABaCa/yKk6u+ygK8u+P5ZceG4TXDFdsIOHTIb2eR+ft7qywAl4nTKPYAhzmrfpnLLBZhcznpPHPC7gE08+2554gn2e5s4FzC3SMcUdX2fIzPruN19rf/QHnyNBg78xmra1W0R7nJ8/x72gdexSghCKzlN9ZcaijZvRWmZbvXp9jWQUtgn87a+092E6PoxAfOC9T7dzS3gpmHi1jajevJ4D7ncb/uBbX/8miSC0AbInpGRZcFR5aXaAcWG510TgunEJXpLyz7UX+WbAaDRJMn531p1IusIepntoL/C9oD1/jzfWgbdzx33sjFINPSD9zG0QLz/EJzYKWJ1BwqWHcjWQ4VmL8o1xGDyHJHNIQBkIYeBEu3x3XFevguG5cdV8fok8DfGFEpTcuPhDYJp0Liui5gBbCAJMoNS3aWIuswnOM2Gc3QaUhre5cOsY960MMTiFUFvhNMekCjQFtit0VbnMdn7uBL9JR9M3v3uTQpH3kLa1S/OsG6Gf3fdpwjI08IdIP3jIkC9L9gQSoyypjT9169gnir2ndiiO+We/+WU0y++wudi59tf+0k+2j334/QlcOVxqA6AYm5LcaNdff03vs3atTXi+ekrExEqWuVQAtoNGT/zFoclCdA81YxBMHiDRBGCvrzy4fKhkoXNBZUo60OpS0t2C/FbubXkVNBcZVE4JQmy4B+c1kUbnTAq3fzX1AAFozmx9Lhebn6VGK7ZQ3ECZmcG1HExLxcHLnkbpRVWxHoxy8t8YeyYeue0tgpBmHXCyCYKxIgx5JwQrykatmtyZlnW4XHYz0WRp7qwAnqKkXRs/gedgbqG7tS2t0Bafn6+/+Xq+8wM/8IHsOPvam6/S5pf9GRnbDfpBjBOhNONYz0KA6iahSaoNg1kr1G7wFb0/Cf17h05s//z//CL7TWxQfX2vvfy+97RnbLaN9ODItD/4vc/CYL4NFYzrmwi3yL4WyTsAXV8gw0IxlO6yV0Nbe/GAejhXcupIM3blCg5a9iy2OzvxXRbOvPSFzzum8OcqBkIoQPEMqi+NUK5jnv4XnsEvlrT5fkrjzgpfF6r0KDbq6DcGSjpmqARAzRH+gsm1HewobuEkWUT2QTqG44jrhRCY71C9ob1WM59sRyuR4nIjh4LB35Ls4THPpCyyk9qFc5fxCpYgYJaYKPocQB2PQ87Yf3ENE3KeRhkLkEgvvPCu9vVvfIVuKeYGjtB9FYHS3MSHJyWOjGBd1tra0E0zLS6lppC8DRPeV1fXs5G3q+UjH/nh9uKLL7Nf02b7/T/8UrthzsIHX243bm8Q9maTMU2vm364SJxex/bUyy5uRXfwLOAeVq/jXHs4oMqzCIzqVrpf8jcCxB/P82PB+JMiUPNW7zuqMQ0Dao+Z6IIhnWj+YTF+Z/iArn1ExH40kUXt9DCzZ1/j3fUZ76+D5hjAT4RIYKWnEc/HHADCwSJtTIGJKWZOV5xA81KaaMKS94ToRdl2VKXTOqvXhlaLC+dpgnGVBhBs2cseTbNkMU+T+bPEpBspvX3nFhE9uslalMIKe55+Ck8+/QTZQgZ3THunZwFRxT1MwxQklIkotXIliLwWTSPbDVIsa9bwfVrwPLp/pz1x8VL78R/7WHvuKYM/24BSWctFAkM77Yuf+ypdT+5xDDSZycHkWqrKswGaZrdEPOcwdT2Lp5sDJysCw/1uEDyzRG6WnMYsrL5QT5uTnZUETfcp7fl9hMHvdohJ7aM+qGSMzaIqC+ism6fYDKZiEJ8CjZWJPDzOuoSDdhm4hWH/pyHfoGQiRy13y0CXmVBuB9xoZAVfsOe+CqRUZVPL7AwHNrCZdE/GUDu4OibJKLbsbJOeTmbqLi9dhC+4Bg/vBtyX0QLLsevz8/Y/XiCF+1F89HmwgNrB7uWLaIwn2Ot57ZvfSu+AhL05r56JuY3m/ZmTYIRUbSkZJS7YpLH2rjutQFxpit7z/PNsVYibiupfXljOLvULhKpvYSZe+cIXuF6qoki39x6kf7MxmOX0EEXf+zgl5zpAt6GFwiF/kHbJibiWph4KibO6T7FXmZ6zJF/9vYx8aYSu0cUlUpOWi1uHmETRQelr67v60hcauIRBgoob4Les4n7ArhnyN3/26Qk7LEm+QkK0g48sDmB12JaOVbJPZo57WJ0c2L3EwtkCkbHDw8UnS1rcYT+DYvIeQgdvUAc4Q0MIAzFuDrYwd4kBQrPgDs8AsFZok7ODSnUy5jER6rh0OE2kD+fQTT1DpXptLgprH6ssz/Z5E/D7tiveBljee/CQdD7yBuzjLH3Mir7GZuDvfhcuKp+7fOUcGqmqsJWdt9jn+q23Xi+QGFOolquuM9mQ03OGOY2xYJT00oYJK13hc5/BkYuoFvw9VN9Ht4IC0R2nE52ssO/RCO+ICcfu18iSa2K3Dl23UrWDbSp747OLgAC0MEukqthjJ9LXAnlZ6Zn4aO9cUlY9n5WVjU+QpFe/U4ArOXy2q4IttFB2m+ygRi+jStQUI3QgWh7hqUgJAl0lm+yKsvpwjQklw5gVOD9DxtARWmKH+8KxD7OH9lilF+MGBNHF8wtZWVZnu4pN7pzB1i5RHj8BM6nd3WCjjXhGAZ1SueOQNw+SZ6hLKJEl+BSrbNJvSffyOYTgySevQkpdRvtAfSMAHB6X9qC98uVX+N42GorSfUvXslJrFzyTcsuF1I5m6rJHVLK8nCc1ND/YtsjaTYVAjZANzLIAhyUyCMJZNV2M8dnHWbmoZc8DIAvBZhcTdys13cwayN4tNNRw5xbsED3YgZgxr1C1PrTtrWTUJKUKn1I0a/ZzJaPGa1CwXCE29eT7nlNbKz9gad02hSc72/jKoZHJ3UtX0+LOSwDqn2FTrbSTZbUL1Ey0nZtbZD/py0wcHgdCNUIe/zgBKAGfu5a4lFaokJ6je5pexyyEklv5JZmWAtGX2Vrn23Rs2ybbxMieiaXWR5jDadHLffZsVhvYy3kOAOqEpRUvGsrd5T/wgZfbu/AQFujynr0hMEdkvrUvfvE77ZVXvpiEngQLE0mskPQQ9HFBDHEFR80SgSKVShCceBtwbQNilynsHdz87zXH75jxaPbCHH+aJNRxwGhWfkc1RPM8diUKgRT7pNSEKvWZ2EIh27CCg7CZm8j5qkV9nfgxC9kFRPMqp6144BbukT2znx6HgK5NKnfZTR2GlM8gSHFha9KtY9RtNE3Oh97DkIGr9vB7Nt5Yoo+iTxm7KRI8FtitZXFlFpeR3duohJqgn9GcbpsCy8C6OYfy7LHsLfTu556BFHp/+8znvswxnGg320aTEMG0scYubXEME2+iGbTpM4tUXVtTCaHzkR/8YHv5RXIY6MuU4WRcDDfv3jsirvAKHsSjdnEFz0P6OONY4+0AFsGnUBhMGhqeKrfdI+iuoWlrhqGrkNvFpvnS/ay8xQrbF9fgw9fBMAcXqMm7iTkVjCxofnOXo5PRw2dGSeI4Ybsbz50GlDnSGTlSnWPLtWZZpdTr5eHEOWH+y+TZZKLyA6q/wA7VRIIhNyofQ1VbZCoOOT6grT7qaBcc4B69O6aDYauhvLNl76Q3RatbKkmSTTMC0eMm33lw6rEVKqpZYatE6Y7JGbDZ3AJ+v1lJM7iOtsRboEhkaZH2e5cX2ooHtYE+E8uCrn6Fovb+GDM34dpKewo38g//8POc9wLNsd1SaDX5B6vs+UCQMPmE6yR6Woxybf6al8uxp9v7iWheuwyvwLXtVtsD8Ag/r9LR5TsEwITB5Bg4/+xHxsOyNA7IzYykv3Juvc30zCwru+zmkk+OkZQqZmB8pukaS+8gtj/kEiG9dghYKVVqdQedt8+AqRjcuha1guDrex/kWvqlhYV7t/5fC62XqAIZ1d0AAAAASUVORK5CYII=)
Kelum Jayasinghe is a Chair in Accounting and the Director of Centre for Environment and Society, University of Essex. Kelum is globally known as a critical researcher in accounting and development policy. Currently, he acts as a member of the UNDRR, ISC and IRDR International Indigenous Caucus Consultation team – 2021.
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Teerooven Soobaroyen is a Professor of Accounting at Essex Business School, University of Essex, UK. His research addresses the role of accounting, accountability and governance in diverse organizational and sectoral settings. Teerooven is currently President of the British Accounting and Finance Association (BAFA) and President of the African Accounting and Finance Association (AAFA).
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Pawan Adhikari is a Reader in Accounting at Essex Business School, University of Essex. His research explores different aspects of public sector accounting and reforms in emerging economies.
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