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Avrupa Birliği sürecinde Türkiye'de yerel yönetimlerin vergilendirme yetkisi

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1 # ) # # ) & ' ) 2 # ! # P5) '/000FIQ$ 5 ! # ' ' . # # # ) 3# # P( ' EKK1 E/Q$ 6 # ) # ' * * & . . # ) & . &' # # # * ! & * # * P 2 & ' /00I 1Q$ " # ) * # * * ! ! # 3 # # $ . 2 # # *) # ) # # P( ' EKK1 EFQ N " # ") # $ " . # & * # . 2 ! # ) * * # $ ) 3 ! #& # ) # . 3# 2 # # # $ ! ' 6 # * ! 2 # # ) *) $ 6 # # # $ # # # # # * # $ * # . $ # ) # 3# # ' # ! . . . ! $ 9 . # # $ # # * & #

6 # ! $ P( 'EKKJ GEN( 'EKK1 EFQ$

+ ") " # ") # # # $ * # # ) ' ! ) * ' # *) # # $ 2 # # ) # ' ) # ) # ' 3# 2 # # ) # ' # # ) *) # # # P( 'EKKJ GEQ$ & *) ' ) # ) # # & *) #

(21)

K ") # " # ") . ' #! # ' & ) * * # P !'/000/EQ$ =# 2 ! ) $ " ") # " # ") " # ) # ) # ! * ! ' # * * ! ) ) # $ # ) ) ) # $ ! ' ) ) # $ ) & # ' & * ) . 2 P !'/000/EQ$ 37374747 %, )% . " ! " ) ! #& # # 3 ) # $ ! 2 . *) * . 2 3 # & $ . # . $ # ) . * .

# &# P( ' EKK1 EGQ$

? # . ! 2 $ # # # . 3 # $ 9 & # . & ! # ! $ # ) # # & * 2 # $ # # $ # . ) # * * . 2 2 # & & ! 2 . # $ * 2 2 # ! $ # 2 . & ! # $ ! # ! ' # 3 ) ' 2 #

& . 2 P, # & ' EK1E FJ4F1Q$ ) # 2

(22)

E0 . 2 2 . # & # $ # 2 # 3 # * ! * $ # 3 # * ! ) # # . # $ 9 3 # # ' # 2 3 . # . . * P( ' EKK1 EJQ$ " ) & 3 # ! 2 . ) # & *) ' # * . 3 # ) # 2 3 # * # # # & # # # P ' /00L GQ$ ) * # ! # ! # . # # # ) # * . ! # & # ) ' . # ! ) . # . # * ) ! * # ! P, # & ' /00E /JQ$ 373747=7 :+"+&%: . " ! 3 # . 2 & . 3 # #& ) $ . ) 3 # ' & 3 # ! & ! # # & $ # . ) 3 # *) $ ( & N ' #!! # . $ . 3 # # . # & 3 $ & # # # . # . ' . 3 # # ! # # # 2 ! $ & # ! 2 * ! $ # . 3 # #& . # ! # $ #

(23)

EE =2 3# ) & # # 2 ! 3 ' . . . 2 $ ) ) 2 # ! . * . ' 3 # . ! # P ' EK1F FQ$ " ) . # ) * ) ) # ) # . $ 9 ) * # ! ' ) * # # . ) . 2 # ) * # . & . ! # # # 2

& . 2 P, # & ' /00E F/Q$

# # # # ) ' # ! . # & 3 # # . # # . . * ! # $ 3737=7 ! ;" $%& >! !% ' 2 ! * ! !) * ' . 2 # * & . 2 . # ' ! . ! ) ) * * # ! $ . * ! # ' # # # ) ! 2 # # 2 & # 3 *) ) ! ' ! # & . ! # P # & ' /00F FLIQ$ ) . ' ! # 3 # * ! . ) ! ! $ " # ) N # ) . 2 ! # # # ' # . * ! 2 . 2 *) # &! *) ' ) * ! # ) 2 ) * . * ) # 2 # $

(24)

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

(25)

EF ! ' & &' ' * ' ' * ! ' ' . ' ) * * ! ! 2 . * ! ! & . # $ . ! 3 # $ ) & ' . # # * & # 3 $ P( ' EKK1 14KQ$ & ' # 2 3 # ! # # ' # ) * # # $ ! ' *) # 3 ' 7# ) # ' $ $ $7# ' 6 7# # 2 ' + * 7# ' 7# 2 * ! # P ( ' EKK1 KQ$ 3737=7=7 ! ;" $%& %!%: !% ) ' & 3 # # & #& ) ) & # ) * # $ ' # & * ' ' * . # # $ . ! ) 3 # 2 ! # & * # $ # N E$ &$ . * $

/$ & # . & &

# # $ D # ! $ D

3 ! & 2 # ' ) *

* ! $ # *

2 # * ! $

F$ . # #! ) &$ ( & & & #

. ) 3 # *) # #& )

*) # 2 # !

(26)

EG

) . * ) )

! # $ # . !

! & . 2 $ 7# ! ) * # #

) $ & # & * P( $ EKK1 EEQ$

3737=7@7 ;? 8 ':* ;? !% # ) $ $ $7# . * . *) ! ) # # $ ' & ' . ! ! # * . # & * ! ! & . 2 ) # $ + # $ & . ) ) . 2 ) # P( ' EKK1 EEQ$ 3747 ! ;" $%& !%"6%" ")& " ," : ! " ) ! *) ! # * ' * # ! . 2 . * # $ 2 ! ' *) * !

# # & . 2 * P # & ' /00F FJIQ$

) # ) # '

) # & # # * 2 # ! * ! #

P( ' EKK1 JIQ$ !&# ! # # $

374737 !?% ! +*, %! "& ) " ) ) 3 & * # $ " ) * # & # # 2 ' # * * # 2 $ 8 * ! ) # ) ! # # * # $ # * # ) * & ! # $ * ' * ' * ' * . * ' ) #& ) * * ! P@ # ' /00/ JEQ$ " ) * * & # ) ! #

(27)

EI 37473737 & : %)$&% # ) ) * # & # $ " ) # * . 2 * ) ) # 2 ! ! $ . * * . ! $ # ! # * # . *) ) $ * #& # ' ) * $ ) * # * # P ' /00I G1/Q$ 37473747 &) : %)$&% # ' ) ) # & * . 2 $ ) ' ) ! * # * 2 # ! $ * 4 * & # ' + * 7# # & * # ) ) ! # ) & . 2 # #2 . # # # $ ( & ' + * 7# ' #& ! * 3 # # * ) ! P ' /00I G1/Q$ 374737=7 !?% , ! 5 * ) # 2 ' * * ! # & $ # # ) . * # $ = ) *) # & . ) #!3 # # ! #! ) ! # # $ # ) 2 * # 2 # # # ) 2 # $ # 3 #! # ) * ' * # * # # # P( ' EKK1 1FQ$ " ) * *

(28)

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

(29)

EJ 8 * * ) 3 # # # # * # * ) # & # $ * 8' * * * * ) * ! # & # $ 5 * ) 2 # $ 8 ) . * ) # * # . 2 # & # # & $ 8 ! * # # 3 ) # ! *) #& # . ) * # 3 * # $ # ) * ) * # P @ # ' /00/ J/Q$ ) ! # * # #& ! * # ) 3 # * # $ # ) * P * Q # $ ) 3 # # ! ! # 4 * # ' * ) ) * # # & #& ) # * # ! ! ' 4 * ) ' # ! # *) ' 4 * # & . # # # $ 8 * . 3

# &! 2 & ' ) & * &

! ' 4 . # * # P ( ' EKK1 JK410Q$ " ) * ) # ! ! & * ' # & # ! # $ * * # . 2 EKJ/ # 7# ) * ! $ ) N 4 * . 2 # & # '

(30)

E1 4 * . 2 ! # & # 2 . 2 # $ * ) 2 # # # $ ! # * !' 3 3 ) * $ # EKJ/ # 7# # & 2 # # * ! ! $ ) ) ' ! # # $ = ) ' . . 3

* # &# P" ") ' /00I G04GEQ$

#! # ) ! * ' * ' ! . * # # *) $ 8 * ! ) * # #& * ' 2 # ) ) * ! P( ' EKK1 10Q$ 374747 8 !.& ! " ) ! ' # *) * * 3 & # ) 3 # * 3 2 $ # ) # * ) ! ' # 3 ) # $ &! # # # 3 2 # ! *) ) # # $ # . # & # $ *) # ' . & *) ) ! # 2 ! ' . 2 # $ + ' # & # $ 3 ! & * # # # ! # # # 2 $ # * * # # $ ' # . * # . ) 2 3 # # P@ # ' /00/ JFN # & ' /00F FJ1Q$ * # ! ) # $ " ) 3 # ! #

(31)

EK E$ ) * ) # 2 ! $ ! ! !. ! ) *) ! # . * # ! . # $ # ) * 3 2 * $ /$ " ) *) ! # . #! ) & # $ & 3# ) *) ! # & . # 2

* # $ ( & N & &' # $ . #

) # ) # # ! # * # $ F$ . # ) # * # # *) # & ) ) * 3 # # $ G$ ) ' * # ) . *) ! ' ) # # # # P( ' EKK1 1KQ$ ) ) # & * . ! # # $ ( & N ' * # ' * 3 ' *) # ' # 2 D * ! * P # & ' /00F FJ1Q$ 3747=7 1 ! (%, A5 !98 5 !B & ! $ & , ! ! # ! ' ) # 3 # 2 # . # # ' ) * # * P Q' # & # ! # * $ * # # ' # & # ! # * * . 2

. ! # P ' EKK1 EGIQ$ ( &

2 ' # . . * ' #

# * 3 2 #& # ' ' #

# & # ! # * $ # & ! # ) *

(32)

/0

# *) # & . # $ # # # ! #

* )# # . & # !

)# & # ! 3 # # P, # & ' EK1E /0/Q$

; 3 # . # . . * . # #

3 # & ! * # $ " 3 '

3 !' ! ' # * # ! # # *

# & ! ! 3 # & ' ) #& *

! P@ # ' /00/ JIQ$ ; 3 ' ) * ! ) . # 3 * # # . ) $ 9 # # ) ! # & * # 2 # 3 # #& ! ! # $ ; 3 ) # * # ' ! 3 # & ! # # $ 9 ! 3 . ' # # 2 3 # & ! ! $ #& # # & ! # # # $ ; 3 * # #& * ! # # * # & ! . 2 2 * ' *

#& * # )# # # P( ' EKK1 1IQ

' ! # . #

! & # )# # # # P, # & '

EK1E EK1Q$ & # )

) &' . 2 # # $ # ! ) # P@ # ' /00/ JIQ$ ! # ! $ ' ) # . ! & # # $ ! . . # )# $ ( ' # ! $ + # # . # $ + ! * P( ' EKK1 1GQ$ # * # ) * # ) * # # P ' EKK1 EGGQ$ # ) * # * * # *

(33)

/E # $ " ) # . & ) * 2 3 #! & . 2 # $ ( & N . ' 3 ' )2 2 ' * $ . 2 & # 3 # . # # ) 3 # & P" ") ' /00I GFQ$ . # ' . )# # # . # # $ . # # )# # . 3 # # ! # $ & 3# ' ) . . . 3 # $ " . )# # 2 . * P ' EKK1 EGFQ$ # 2 # * # # ) ) * &# $ 2 ' * 2 * ! # ' 2 . # ' . # )# ! # # *) $ " ) # . # & ) * # *

# & & # ' . # &

! # )# ) $ 2 ! 3 # 3 # $ # . ) # ) ! 3 # . # # * # & ! * # P@ # ' /00/ JLQ$ 3747@7 %B !%8 " % $& !%" !>" $ %! !% " ) . 2 # ! . . ! # * ' ) # # * # # # $ ! ! # 2 ! . ! $ . # ) # ) * * . *) ! # $ " ) * ) # 3 # ! ! ' ' . * . # # & * P@ # ' /00/ JLQ$

(34)

// 3747C7 +!9 "& ! * ' # #& *) * # ) ! $ . ' * ' ! !. * #& & # # # # P+ ' /00E E/Q$ ) # # & * ) * # # ) # $ " ) # ' * * 2 ' . *) ! 3 # P( ' EKK1 11Q$ ' D' ' )2 $ 2 3 * . * 3 3 & ) *) P # & ' /00F EEEQ$ # # * # * & * ! . * 3 )# # # $ # # . 2 ! & # * * # * ! # & . 3 * $ . # # #& * . # $ * # * ! & # ) ' . #! # 2 # * # $ # # * # ) # $ P ' EKK1 EGKN@ # ' /00/ JJQ$ " ) # ) * # & # $ # $ " ) ' ) *) # & ! # ) P # Q #& # 2 # $ " ) ) *) # # + 7# ' #! # 7 3

! # ' #& # * # P+ ' /00E E0Q$

#! # * # ! '

(35)

/F

& * # * * )# #

* ) # P ' EKK1 EGKN@ # ' /00/ JJQ$

3747D7 & : %! !%

* # . 2 # & * ! #

# # # . P, # & 'EK1E /EFQ$ . 2

# & N ' ' ' # ' ' ' 2

' . ' ' $# $ #

# # # . # # & #

* # $ # & # #

* # #& * #

# # P ' EKK1 EG1 N # & ' /00F E01Q$

* ) #) # ) 3 &

# ! 2 3 ) # $

& & 3 # ! # !. ! * ! ' ) * #! # & 2

* $ # 2 * ! $ # * # # P( ' EKK1 11Q$ * # ! 2 # ) # * # # # ) * # # # $ 8 * # ) * * # $ * # * # & # * ! & # ) * # ) * # ! ! P@ # ' /00/ JJQ$ 37=7 !?% ".%!& $:%)% ! # * # 2 ' # # 7# . * ! ) * # # $

(36)

/G 37=737 "& 8 <) & ' 2 . ! # 3 * ! # # $ *) * # . # $ +! # * & # * * . 3 *

* # & # P & '/00F EJLQ$

8 * # ' # # * & # * # . 2 # & . 3 * $ # # * & #& ) # # PEQ$ . ! * # # & * # ! P( ' 9 & ' /00F FFQ$ # ' # # ! & & 3 ! # 3 #

. & . 2 P 2 & '/00I /0Q$

8 * # * # * ! #

# * # ' # # !

# * ! P & '/00F EJLQ$ #

* # # ' * ' 3 #

) . 3 #

# # # )# * # P 2 & '/00I /EQ$

5 ! # * # ' # * # * ! # & . ! & 3# # $ 5 ! # * 2 ' # # * ' . ' # ! 3 ' 5 7# # 2 ' ! )# # . ' #& ' * ' =" 7 )# # ' )& # $ * # $ 5 ! # * # PEQ #& N. ' 2 ' $# $

(37)

/I 2 * P( ' 9 & '/00F FF4FGQ$ 37=747 !?% ".%!& "%" !%#) %%&% 8 * ! 3 ) ! !' ! ! # * ! . * # $ . # # ! # * ' # &! #) # # &! ! ' #' ' . ' 2 . ) ! #

P, # & 'EK1E /EJ4/E1Q$

+ #) # ' 2 . * 2' # ! # . ! ' 2 # 3# ! # P # & '/00F E/0Q$ ( ' . )# . # * ' # . # # ! # # *) ! $ 2 # &! & . * ' * . * # ' * & ! $ # . # # # )# ! ! $ - # * ! & # #

# &! ) ! $ @ & ' &

# # . # * * ' 3 & . ! #& * ' * ! # 2 . # ! ! P ' EKK1 ELGQ$ 37=74737 $ &+:! )% !%". !?%"%" %%&% 8 * . # ) # &! * # . ! # # # $ # #& # NH + 2 & 7# 3# # * ' = 9 &7# . )# #) ! ! $ 6 # * & # &! !' * ' 2 # # & 2 & # * *) . ) & #) ! ! P ' /00G EGEQ$

(38)

/L # # " # . # & #) # ' # # . ! # )# * ! ! ! 3 # . # * ! # P 'EKK1 ELIQ$ ($ G$ I$ $ # # . # # " ' # ) * * * ! ! ! $ ) &N * )# . ' * # . # * # * . PEQ *) * ! ) P '/000/KQ$ + & # * * ! *) #& H + 2 & 7# $ H 7# * # P * Q # P Q $ * !. ! * * # ' # * . # # # * !. 2 # . # # ! #$ H

+ 2 & 7# * 2 # & #& *) # & .

! & # 2 & ! # # P ' EKK1 ELLQ$

H + 2 & 7 # ! = &7# 3 # # ! ! $ &# 2 !' 3 # ! $ 8 * & # &! ! H + 2 & 7# . & ! $ #) # # * & * # $ 8 * ' 2 # # & 2 & # # # P '

EKK1 ELLN, # & 'EK1E /E1Q$

# # # ' ) # ! # # 2 # # 2 ) ! # $ # # ' # . ) # & . * # . 3 ! * & # ! $ U8>>$ 7# * # . ! 3 . * ! * & PEQ * 2 = & # 6 7# 7# ' # . # = + 2 & # * ! $ ) * # * 2 ' ) # # ) ! ' # R S # ) !

(39)

/J ! $ 8 *) # ! )# ' U8>>>$ U>U$ 7 # )# 2 * #) ! ! $ 8 * * # ) . # N #! * . ! * # . *) * . 3 & ! # ) $ # # ) # *) * N 3. 2 & # & *) ! * ! # ! # * * ! ! $ U8>>>$ # + * 7# * * * * !' # 3 . # * * * ! ! P # & ' /00F E/E4E//Q$ 8 * . * ! # 2 # # + * 7# E/EI # * : % P ( * 6 Q # $ * : N ' . ! ! # $ ! ) E/$ ## # # ! PEQ . * # # ! $ * # * : H * # * # $ ) + * 7# 2 * 3 ) # * ! ! ! $ * ! * ' * . ' 2 * * ! ! $ 2 * # . # . 3 # ! P ' /000FFQ$ + * 7# * # . . * EL/1 . P? 3H *. Q EL1K . # * P 3 H *. Q# P( ' 9 & ' /00F JQ$ *) ' 2 3 # # # &! # # * $ 6 2 PEQ 9 ) * * : # . ' #) # ' R# * ' * # 2 ! ! S * . # & ! $ # . # ) # # # . * . ) # * &# $ ) ' # & * # # # # . . * ! # # P * ' EK1F IIQ$

(40)

/1 # ! !' 2 3 # # * * # * 7 # ! $ *) # . * #) 2 # 2 2 ) *) # # . ! ' 3 # * $ " *) ' % # # ! 2 * P9 & ' EK1/ E14EKQ$ # * ' & ' . ) * * ' &

*) # 2 ! & ! # P= # ' EKJL /IG4/IIQ$

+ * 7 7# ) * * # # . ! 7# & ! # ! $ EJJL7# + * 2 ! E/ EJJL7# 8 * # * 7# G EJJL7# & # 7# . # # ' # * # & . # .

# & ! . ! P 2 & ' /00I /LQ$

6 7# # * * ! 2 # ! * . 3 ! $ 8 * . EJ1K 6 +. # # ! ! $ # # + 8 # ! R * # * . 3 # ) # )# & . # # & * * & 2 ' ' * . ' ' . . . 2 # &

. ! S P #$EG4EIQ$ P ' /000FGN 2 & '/00I /LQ$

7# & 2 # . 3 # D # 2 # # * # U8>$ 7 # ! $ ? # * # # # # ! 3 # #$ &7 # * # 2 & & # 2 ! ! $ EKEK * H 3 EK/0 V * '

(41)

/K * # ! * # ) * ! P 2 & ' /00I /L4/JQ$ 37=74747 >!:%, . !?%"%" %%&% 7# * * ! = + 2 & #) : . #) ! # $

37=7474737 ')& " &< ! $+!* * ;" &%". !?%"%" %%&%

8 * * ! = + 2 & #) # #

! $ = + 2 & ! # *

# * !' !* & # ) 3 # *) !'

# # & * * # # ! 7 # ! $

# = + 2 & # * N! 7 ) 3

# P, # & ' EK1E /EKQ$

( 3 * N !* # # # * #

* # ' & ! &

* 2 2 # ! #$

; 7 * + # ' . ' )! ' *

* # ! # P ' EKK1 ELKN # & ' /00F E/FQ$ ; 7 ) 3

* . . ' * # #$ # . * . # ) . # . & & # # P ' /000FLQ$ 5 # ! # = 2 & 7 2 # # . # & . 2 2 #!. !. # 2 ! 2 #!. # . * * ! $ # * & . 2 #!.' * # # ' # 2 # ! 7 * #! # ! * # . # P ' ' EKKL E1I4/0FQ$

(42)

F0

= 2 & 7 ) 2 # 2 #!.

* &' # !' # #) # ' *

#) # & ! $ EK$ # & . ' * 2

*) # ! # ! ! 2 E101 # #4 + 3 ! $ = + 2 & #) # . #4 + 3 ' # 2 #!. ' #& # # W 2 #!. * & # # $ * *) * ! & . # # ! $ ) = . # # 3 *) # # 2 #!. ) ! & # * # ! # $ # # ' #4 + 3 ' 2 #!. 3 # ! ) # *

+ * * : 7 P5) ' EKKK E0GN 'EKKJ EKQ$

= # 2 # # &! 2 . ! #) # # 5 . 7# $ E1FK . 5 . 7 ) ' 2 #!. . * . # & ) ! # $ ' ! * # 3 ! * # # ' ) * * #

* * # P5) ' EKKK E0LN 2 & '

/00I /KQ$

#) #& 3 # 5 . 7#

3 # & #$ E1GI ' E1IL > . 6 ' E1LE

. . & # # P ' EKKJ /EQ$

! #) ! * E1JL 4 * . # $ *) * ' . )# * ) # P #$/0Q' # . # * #& P #$/IQ . # ! P #$KLQ$ 2 #!. E1J17# @ 2 E1JL 7 3 * # # ! $ ) 2 #!. * #

(43)

FE

& ! P 'EKKK /L04/LE4/L1 N5) '

EKKK EE/Q$ + ! ! EK017# 3 7 * ! $ + ! ' ! #) # 4 3 # # 2 # W 2 #!. 3 # " & 2 # $ # # & # # & # * ! * 2 . * # 2 ! # ! P ' EKKJ /IQ$ = + 2 & 7 * # . . # #! # . # ) ! $ =

+ 2 & 7 # #& #! E1IG !

# # $ ) # ! # & # ! * #

= + 2 & 3 # ! ! & # '

8 . ? !7# L0$000 * *) #$ =

# + 2 & * ! J'I # #$

# * 2 # 3 #$ E11E # 2

! EI7 ! P+ ' /00E E1FQ$

# = + 2 & # E11E7# . 7# = * ! . ! $ 2 2 ! )# + 2 & * PEQ . *) ! $ " 3 2 )# # & * ) ' . . + 7# 4 @ +# 7 ! P+ ' /00E E1GQ$ 8 * # ! # = + 2 & 7

# # # & & #& * # $

4 @ 7 * #! # * # EK/0 #

PEQ * N ' ' # * ' ' * *

* ! # # * 3 ' * * ' ; H * $

(44)

F/

. ! + * ' 6

+ # ! # # =

+ 2 & * & ! P 2 & ' /00I FEQ$

EK/E # 2 /F ## # * # * . . * . ! P '/000FJQ$ 37=7474747 >!:%, *&#*!%, $%". !?%"%" %%&% : . 7# * * ! . EK/G 7 # $ 7# * * ' * ! P ' /000FJQ$ EK/G 7 1G 1I$ ## # * # . ! ! # # R8 * ' # * * # ' . 2 # $ * ! 3 # # ' # ! 2 S P #$1GQ$ R8 * $ ' ) # # * ' 2 # S P #$1IQ$ P 'EKKK /KKQ$

EK/G ' E1JL EK01 # ' # #

* & 2 # # '

* & # & 3# ! * *

& ' & * &

& # # # # # # P5 !' EKK1 1KQ$ EKLE # * # ! . . )# # #& ) # LE$ ## ! $ ## *) N R. ' * # ! ' * *) * )# # $ 8 * ' . S$ ## /0$0K$EKJE # 3 # ! . ! NR & !& . # # ' ) * ! ' * ' . 3

(45)

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

(46)

FG

# *) . # * & !

P & ' /00F EJ1Q$

EK1/ 7 E/E$ E//$ ## # 7

& # # ) . # . #

#& # $ = & . ) . #

7 * . &

& # P & ' /00F EJ14EJKQ$

37=7=7 ! ;" $%& !%" !?% ".%!& $:%)% 8 * # . # ' * *) # & # ) # # $ " ) # # # * # ) # ) & . 2 $ ' * # ) ) # ) ! # ! # 2 P( ' 9 & ' /00F FJQ$ *) * # ) ! ! ! # 3 # $ 8 * # ) * # # # $ *) ) * ' ' . ' #& ! 2 * . 2 # $ ) # * # # $ ' * # # ) # $ * .' . . # # $ " ) * # . # # $ ! " 8 * # ) # # $ " ) # ' # 3 # # 3 # . * # ) *) 2 $ # # ) ) & # . # $

(47)

FI 37=7=737 ;" $%& ! ! ) ;! 88 %! ;> >&> 2 ! # 3 # # 3 # ' 2 . * ! * 3 ! # . * ! $ # # & # ) ! $ 5 # # ' ) . ! 3 # # * # ' ) # & . ) 3 # . * . . # # # ) # . # P ) ' EKKK GJQ$ ! # * ! . ) ! # ) ! . 2 . 3 # . * ) *) & ) ! & # * # P 2' EKKL /JQ$ ! 3# . ) ) # ) ! ! ' * #& # 2 ! #

& * P, # & ' /00E I04IEQ$

D # # 7# ) *) * ) ! P# ! Q ' ! # P # # ) ) # N 3# # # 3# # ' # ) # Q 3 . . 2 * # ' ) # # . & ! # * 2 ! 3# # P ' EKJJ EEJQ$ # ! ' ) * ' 3# # ) # ) ! ! ! # . * 2 2 # $ & ) . ) # ! &' 2 *) 2 # ! # $ # ! # N # # P ) * ' # . * ) # * & * &Q'

(48)

FL # P. ) * ! * * # 2 ) ! ) # # ) Q ) # P* * # ! & ) . # ) * &Q # $ # ! * # # . # ' # 2

) # & # P !' EKJK /004/0EQ$

! # ! # ) # & ) # # $ #& # # ! ) # * # # & # $ ) # ) # *) . ) ! # ! # $ # ! # ) ' # * ! # # ! # . * # ) # & # # $ # ! 2 ) ' # * # # # & # # # * . # * & # ! # & # P # ' ( ( * ' EKK0K1Q$ ) ) # * * # 2 ! # # # # ) . 2 $ * ) . * * 2 # $ " 2 2 ! # 3 # # $ * # ) #& * & # $ 6 ) ) & # # # # $ - ! ) ' & $ . ) # # 3 & * & 3 ! *) $ # ) # ) ! ' ) * 3 & ! # # # $ ) ) # . ) ! # ) ' . 3 ) ' 3 ) # P( ' EK1L /GK4/I/Q$

(49)

FJ ") *) * ) ! 3# # * ! # ! # 3 # ! $ 5 ! #& # ' . * # 2 ! . * # 2 & 2 ! 3# # * * # 2 ! # #& # ' # * 2 ! 2 3#

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@ 2 # . !

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# * # & ' ) * ! & * # ' * # ' * ! ' 3 ) ' ) # ! & ' ) ) ! * * ' ! ! # *) * ) ! 2 ! ' # # # # ! # P ' EKKJ E/04E//Q$ ) *) * ) ! ' ' #' ' # 2 ) . 3 * # & . 2 # P ' EKLE LQ$

37=7=73737 ;! 8 ;> >&> 8! & 8 ;"$& !%

5) ) ! ' ) ) # . # . * ) ' . * ) 3 # * & # $ 5) ) ! ' . # ! # & ' ) . # * ! *) # # P 2' EKKE FKQ$ *) ) ! ) & * # $ ) # * & # # $ . # ) ' ! & # *) ) *) * . 2 $

(50)

F1

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P ' EK1F E/ N ' EKJJ E/GQ$

! *) # . ) ' & & . ) 3 # * # $ # ! # & * # # $ - * # . . 3 # ' ! . * . # # & * # # $ & ) ) . # # & * . 3 # ) ! # $ ( * ! ) # # . * # ! # # $ # ) ) # $ -) # ! # *) # P # & ' EKKJ F14FKQ$ 5) ) ! ) * ' ! $ 5 ' . # & # #& ! ) #& . ) 3 # * ! # P 2' EKKL F0Q$ *) ) # * . * ! # $ % ) 2 . ) # * 3# # $ *) ) 2 . ' *) # # . # ! $ " ) # . *) # $

(51)

FK 5) ) ! ) # *) ) *) ' # # # $ ' # # . # &! . # & # &! * . & # # # ! ! ! !. # * # ) # P@ # ' /00/ IJQ$ 37=7=73747 %! ;> >&> 8! & 5 ) ! ' ) # . * #& . 2 * * # & ) ! #

P ' EKJJ EF0N ' EKLE EFQ$ * !

* ) ! # *) * ) ! ' ) # ) # * ! ! & * # ! # * 2 # )# # $ 5 ! * ) ! # * & 3 #! # * * # * ) ! 3# # P ' EKJJ EF0Q$ 5 ) ! # # ! ' . # * ! 2 ! ' * ) ' # & . * * # # & * . 2 * &# $ " . # * # 2 ) * * # * # . * # * # $ " ) ' . * & * * ! . ! # ) . 2 & ' # !# # ) & ' . 2 ' ) * 3 * 3 ) *) ) #

# P 2' EKKL FFN , # & ' /00E JKQ$

) ! # ) )

& # 2 # $ #& # .

. 2# * # & # )

(52)

G0 ! ' ) *) 3 # # $ 2 . # & # ) & 3# 2 . 2 # # ) ' # . * ! ) & . 2 * . 2 # $ 37=7=7374737 %! ;> >&>">" ,?* & 1 :% !% 5 ) ! * ! 3 # # # 3 ! ) # $ + # & # ! # 3 ! ! # !&# ! $ 37=7=737473737 &) !?% & $:%)% * 4 # *) ) # ! ' * & # # & # & 3 # # * # P ' EKLE JQ$ 5 2 # . # ) ) # . ) #& # ' .

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. # # $ # ! # & * * & ! $ & * ! ) ' ! ' ) * ! * ! * # $ * & # * . ' * & . . * ) # * . ' ! ) * # 3 . * ' ) * ! &

(53)

GE 37=7=737473747 !?% ," : !"" , $! & ) 8 * ! # # 2 ! * ) ' # ) ) *) * # $ # . ) # * & . 2 # * & ! # * . ! 2 ' & ) * & # $ *) ' ) # ! # * # . 2 ) ) * # # *

* # P( ' EKK1 L/N ! " ' EK1K EJIQ$

7# ' 2 7# 3# 2 . 2 # *

) ) # & * . *)

3 # ! P ' EKJJ EFIQ$

8 * 2 ! #& # ) 2 #

2 # & & & 2

* & # 2 2 ! # $ ( # ' ) # # . 2 ) ! # & * 3 # # ) # P, # & ' /00E 1L41JQ$ 37=7=7374737=7 !& %)$& ! *) * ' 3 ) . # #& 3 ) * # ) ! ) *) 2 # $ *) 2 ! ) *) * ' # & * #& ) 2 ! ' ) 3 # # # # $ * * ! *) ) 2 #& * # #& ) ' *) 2 ! # 2 !

* ! # P( 'EKK1 LGN 'EKJJ EFLQ$ 2 ! *

# 2 # 2 # & * '

(54)

G/ * ) ! # # 2 # P? . ' /00E FGQ$ ? ! *) * 3 # ) #& * ) # & 3 * ) * # $ ' # * . 2 ) * # ! & * # # $ ( # ' & & # # & ! 3 # # #

# ) & * # P, # & ' /00E K0Q$

" ) ) 3 # . # * * ) ' # * ' # $ *) ) # 2 #& * ) * ' ) # * . # # $ ) * & #! # . D . 2 ) # * &# ! # & # $ 7# ) EKEF . +# 4 @ 4 8 5 ) ) * ! ! # # EK/K # EGIG

# ! P, # & ' /00E KEQ$

* * & ) *) ' ) 3 # . # * . # ) # ! ' * . # $ ) # 3 N ) . # * # # *) ) . 2 ) *) . 2 ' * # # # * ) * . # ) *) # *) . 2 # $ * ) & . ) 3 # 2 #& # ' ) ) * 3 * * ' * # * # 3 * * ! ! #

(55)

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

(56)

-GG * # & ) * # ) # & 2 ! # # & # ! $ . 2 # ) ! * #& ' ) # # & # $ ' ) & ) * ! # ! & 2 ' * . * # * 2 * $ " &' ) ' ) # P" ") # $$$$'EKKI EK4/0Q$ # ! # # * & # ' # # * ! & # $ " ! . ) # & 2 ' * # # & * # # # $ & # * # $ " * ' ) # ! # * * # P * ' EKKL E00Q$ ! ' * ' 3 # # ' * # ! # )# ) * * # $ 8 * ! # ) * . )# # * ' ) * & * # ! # $ " ) * # ! * )

! ! # & *) * P 2' EKKE GGQ$ ) &

& * # * ' ) # # . ! * # P ' EKK1 EEFQ$ " * ' 3 # ) ! 3 ) * ! . 3 * # $ 9 . 3 # ) # ) * # $ " * . ! & # $ ! & )# ' ) 3 # ) . ! 2 # $ " * ' . # 3 #

(57)

GI ' . 3 # # # & 3 # & ! * P@ ' /000EFIQ$ " ) ) * 2 # * # . 3 ! # * ! . ! * 2 # ' 3# # # $ 37=7=747 "%$! 8 $ !. ! ;" $%& !%" !?% ".%!& $:%)% # ' # ' * ' * * # ) & *) # ! # P5) '/00/ L1Q$ 2 # # # 3# # # # ' * * * ' *) P ' EKK1 E/EQ$ # 2 # ) # $ ) ! ) * ) ) # $ # ' ' . # # . * ) & # $ *) ' # ) ! # # # ) # N ) # # # # ) # 2 # ) # # $ # # ) * # ' # # # # & # $ # ! & . # ' ) # # 2 *) * # . 2 # $ # # ) # # * # ) ! $ 8 * ) # * # & $ *) ) # & * #! # ) & *

(58)

GL # # ) ) # ) $ ( & 6 2 7# * ) # # ' ) * ) ) D . # $ ) # D # $ ( & ' ) #& # # & # ) ' ) 3 # # . . 2 # $ # # D # $ # ' . . ' . & 2 # # ! *) # ) # ) # !* # P '/00I GJJQ$ # 2 . 2 # 6 + * 7# ) * # ) #

#& # # # . 3 ) & # & $

37=7=7=7 6 . ! 8 $ !. ! ;" $%& !%" !?% ".%!& $:%)% 6 # ' # # ) & # . # # ! # # 2 & # $ 6 # ' 3# # 3# # $ 6 # # ' ' ' # * $ 3# # # $ 6 # # . # ) * ' . # ! * & # $ 6 # # # ' 2 & * & . 2 $ # 3# # # 3# # # # $ ! . 2 P5) ' /00/ JG4JIQ$ ) 3# # # * ! # # 2 ! ) # P5) '/00/ JI4JLQ$ " ) * 3# # & # ! # $ " ) ) # &! # $ # ' 3# # ) ) # ! # * # # $ 6 # # ' ) #

(59)

GJ # # ) # # ) 3 # # $ # 3# . ) & # $ " ) & # ' . & # P '/00I GJJQ$ # 2 # ) ) # # & * 3# # # * 3# # ' 3# # ) # 2 ! # $ 6 # # # ) 3 * 2 . ' * # ! * & * . * ) * 3 * 2 * ) * ! # # $ # ) $ # ' & * # ' * 3 # . * . 2 * ) ' #& !* ! * ) * * # * # P, # & ' /00E 1LQ$ 6 # # 2 . 2 # ) & ) # ! # & # # ) # & $ 37=7@7 >!:%, . ! ;" $%& !%" !?% ".%!& $:%)% 7# ) * # # . # & # * ) 2 * . * ! & . 2 $ ! ) * * # # . # ! # 2 # $ ) ) # 2 ! # ) ! # $ 7# ) * # # 2 ) . # $ 2 # & ) 2 ) # ! # & # P 2 & ' /00I GJQ$

(60)

G1 7# ) ' # #& * # *) # ! *) * # # # #& * # $ 37=7@737 " , ) / !9 8 7# ) * # # ! $ EK1/ 7# # !) # 7# ) ) # ! ) & * ! # # $ ") # 2 ! * ' # ! # # ! P ! '/00G FQ$

EK1/ 7# ) ! # E/F$ E/J$

## # # $ E/F$ ## *) N R+# ! *) # # $S R+# ! *) ' # ) # ) # $S R ! &' #& # $S E/F$ ## # ) ) # 3 # ! & . 2 ) ) # & ! $ . ' ) ) & # ! * ! # $ # ) ) & 2 ) * ' 7# # ) ! # P '/00I EKFQ$

" ) # ! # & #& ## E/J$ ##

*) ' ) ! ! # 2 ! R . # N ' #

(61)

GK * ' * # *) ' 3 # ! ! # S$ ## #& 3 *) N R$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$S R # ' . # # ' . . # & * ! # ' *) # & & ' 2 . . * & * ! ' # # # # . 2 $S R . # . *) ' # # ' *) ' ' ! # ! & * # $ # ' *) * & $S " ) ) & 2 # * ## # ' ) *) * & . & ! # ) # $ ) ) ) & # . * ! # $ 7# ) !' *) # ) * # & ! . # #

) # $ ) & # ' T*) * & &7

! # . * * # $ * ) # 3 2 & # # $ *) ) . ) ! . # ) ! ' # ) #& . # 3 # # $ #! # ) ) # *) * # ' *) # ) *) * & * ! # P ' /00I GKGQ$ " ) * 2 ) # $

(62)

I0 47 7# . *) & # ! 2 ) ! N ) ) ' # ) # $ # ' ) ) # $ + ) ) # 6 ) ! $ 3 ! ' EK1G * #& # ) ! ' # # # 3 # ' !. # # ! ) ) * . * ! $ ) # ) ! 2 * # N ) ) ' # ' !. # ) #) ! # $ 4737 ;" $%& !%"%" !?% ".%!& $:%)%8 !?% %! !% ) 2 ! # ) ) # 2 ' * # * * !&# $ 473737 . !% < + ) ) & 3 # ! # ! # . ! ! ! & . 2 ) # # ) ! # P5) ' /00/ JGQ$ + ) ) ! ) ! ) * # * # 3 $ ! # ! '

(63)

IE ) ! ) * ' # ) # ) ! ) * ) *) $ + ) ) ! . . * ! & # & # $ " ) ! # & # ' # ) ) # & # ! $ ) ' ) # 3 2' # ! & #! # ! & . 2 ! ) * # 3 # # ! * ! ! # *) ! P5 # ' /00/ G0LQ$ + ) ) # EF EKEF . +# 4 @ 4 8 4 7# $ * # 2

# &! & & & * & ! $ # &!

# EL EK1J . FFL0 . &

# &! ! + ( +# # &! ! $ /00I #

FFL0 IF0/ + ( +# 7 ! $ // ; /00I . + ( +# 7 F$ ## ' ) ) R . . ! . ! * 3 # ! ' # ) & . 2 ! 3# # S ! # ! $ ## # # * ) *) L$ ## # ! $ + ) ) * # & . ! # 3 # # $ N )& ' ! . * & )& . ' # 2 2 ' ) 2 & ) ! 2 * # . N ' ' ' ' ' ' # * . ' . # * # . # $ + ) ) ! * ! *) & ' # *) * * 2 # & . 2

(64)

I/ ! $ ( # ' ) ) ' *) * * 2 * * # . 2 ! # $ ) ) 3 # * . ) # ) 3 # ! P5 # ' /00/ G014G0KQ$ + ) ) * * ' # # $ 8 ) ) ! * # $ + * #& ' * ! 2 * . $ 8 ' . * . # * # # $ + ) ) ! & # $ 8 # # $ + ) ) *) # ! P5) ' /000EEFQ$ + * ' ) ) * * # $ ' # I $ ' 3 *) # 3 *) $ + * ! ! $ *) $ + * #& ' & * $ 8 #& ! ! 7 # $ ! * # * $ + * N # & & 2 #! # 2 ' # 2 #! # 2 ' *) # 2 # * ! * & ' ! # # . # # * + ! & # # $ + ! & *) ! ! ' * # & $ * # # 2 $ P ' /00/ /L'/1Q$ + ) ) ! *) # * ' ' . #& ' 3 ' ' # & )& ! # . ' # * * ' ' # &! ' * #

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

* # &' # & & ' #

# * & # ) !

(66)

IG # $ - # * 3 # # ! # !' ) #& # $ " ) # * # # ! . 3 # # *) # ) ! # $ " ) & & ! # # # $ = ) ) # * *) * #& * ) ! # ! # *) * # $ ' # EK1/ R . # S ! & ! E/J$ ## # # $ % 3# ) 2 ! 3 # # $ + ) ) ) # . ) ! # # & * ) ! 2 ! # . # $ ! # ! ' ) ) # *) 4. * ! ! $ # # . * # & ) *) ! # P ' EKK/ EIQ$ + ) ) & # ! ! $ # ) ) # ! 2 *) ! 2 & ! & # ) *) ) 3 # * #$ # *) ' ! # . ! $ ) *) & ) 3 # ! ! $ 5) ) #& ) * ! & #& # # ) ) * # * 2 #& # ! # $ . ! # . !' *) ! ) ) # * # . * $ 5) * !' *) ) ' . ) * # & #

(67)

II * # ' * # 3 # & 3# ' ) . ) # . . # & # * $ + ) ) ! # # # * # # * # * # # # # ) # *) 2 ! # $ 9 ) ) ' ) 3 # # *) * # # ! 3 * # ) *) & # $ " 2 * # ! ' & # $ & 3 # ) ) ) # # *) * & * * & ' # . . # & ) 3 * . * # $ # 2 ! ' * # #) # ) ) # * # . 2 # ! * ) & * # $ 2 ) 2 * ) ) * & ! ' ) 2 * ' ) ) ) # ) # ' *) *) . 2 ' # *) * & * & $ ) # # ) ) # # # 3 2 & ) $ ) ' # 3 # 3 ) ) * # ! $ + ) ) * # *

& * # . 2 # & # $ 9 ! # # &

* 2 # ' ' !

. ' + *) . . #! # * )

(68)

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

(69)

IJ + ) ) . 2 # & * ## ' IF0/ + ( +# 7 G/$ ## # $ *) * ' ) ) # ) ' ) ! * ' . * N* ' ) ) # )# N. ! ! 3 ! & # & * N * * * # 2 N ! ! ' ! !

# & # # # & * N. ! & # N.

&! NFEKG + * & . ) *) * #&

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I 1 2 + 3 5 * ) ) # . E K K L 4/ 0 0 G ! . 2 YY C C C $ $* $ Y? > $# O Z # [ I G E

(71)

IK 4737=737 " >$9 !?% %! !%". " , !%& )% I ; EK1E . EJ/G/ H 5 7# /F10 ' R # + ( +# 5 8 * 5 # ? 8 # S ) * # ) ) 2 ' * * * 2 # XE # 2 ) *) ! $ . ! # * # !' ' GL/K 6 3 #

* & E = /00/ . # /00E # XE$E/

! $ /F10 ## & ! . 2 2' . # 2 # # + ! & # . 2 # 2 ' 3 # + ! &7 # * 3 *) ) ) # & # $ 4737=747 & : !?%)% * ' * # EKJE # ) ) 3 # . # ! # X/I # 2 ! $ . . * * # # ) * #) ! ! EK1E # # # . ) ) XFI # ' # XGI # 2 ! $ . G$E/$EK1I . F/FK .' . . # #& EK1L # ) . ) * ! P # ' ( ( * ' EKK0IQ$ IFKF # 7 $1IY* # # # * * 2 ! # #& 8 * F1$ ## *) N ) ) ' # 3 # # # * * X EI7 . 2 $ ## # ) ) * # 2 * ! $

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L0 4737=7=7 / %$% "*" !. " . .% " !?% %! !% * * N ' ' ! . * & . # $ 4737=7=737 ): )&% . # ) * ) # # # ' ) ) 3 # ! # 2' # # # ' # # ! # . # # XF07 ! & 2 ' # $ 4737=7=747 / $%: )&% EKFL . # F0FK 9 * & ' 2 # # * # $ ) *) 2 . # # $ * # # # . # P( ' EKK1 E/0Q$ 4737=7=7=7 'B : ! )%& 8 5 !9 ! ( ' ' ' * . ! &' 2 # ! . # . ) ) ) # * & ! . # & EK0E . != , 7# $ * ) ) ) * . #) EK/I . # E/$G$EK/I . L01 ! $ = #) # ) # # ! ! &' * ) ) ! P !' /000EE14EEKQ$ ! . # . ' 2 ! $ *) ! & ! . .

(73)

LE ! # XI X/0 # * 2 *) 2 ' ) ) * . # P( ' EKK1 EE1Q$ 4737=7=7@7 & ! "*"* ! % " "5 !9 ! # #! # # # * 2 ! # ' ) ) EK1I . FEKG + # ' ! # 2 # . * ) ) * ) 3 # . # # P( 'EKK1 EE14EEKQ$ 4747 .%, !%" !?% ".%!& $:%)%8 !?% %! !% + 2 # & . ! # # 2 ' * # * * !&# ! $ 474737 . !% < # # . # * # ! . *) ! ' # # $ E11G . 6 # # . F , EKF0 . EI10 # #

# ' * & IFKF # & # $

. # ' ) ) ' 2 # # # P5 # '/00/ G/0Q$ # # # ) *) EG$ ## # ' EI$ ## # # ! $ EG$ ## ! # # *) . * ! ' * & * 2 ! ! # *) 2 # ! ! $

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L/

EI10 # # # *) ' *

. *) ! # # ! PEQ$ "

# # *) . * EG$ ## #

. & ! $ *) # 2 # '

& & * ! ' ! ' & ' # ' ' 2 ! '

' . # N & ' & 2 * ! & * ! *) # $ # ! ! . ! #& *) . # 2 2 # . 2 # & # $ 5) # & # ' 2 ! ! # ) * . 2 ! # .. * ! # $ # # & . 3 # # ' ' * . 2 * & # $ # ) ' # *) * * # . 2 $ ! ' # ! # . # . ! ) ' # # * . . * & # * ' # # . ! & ' ! # . ! *) # ' # ! ! ! . ' # . & 3. ' ! # # P $ $EIQ$ # ) * # ! ' # # # $ # ! ' # ! & ! * 2 *) * # P $ $FJQ$ # ! # PEQ 5) # # ) # ' & * ! ' # 2 . ' 3 # ' ! * ! ' ' # ' 2. ' ' 2 ' # ! ' # . ! 2 *) ' # 2 2 ' 2 2 * * *) #$ +. *) # ' # ' ' # 2 ' * 2 ' # 3 ! ' # # # . # & ! ) $

(75)

LF ) # 3 ! # 3) & P $ $F1Q$ # ) # ! ' # ) ' * ' # *) ' # & ' ' # ' # ! ! * *) # $ # ' # ) ' # * . ' # ! & . # * *) # $ # ! & 2 # P ' /00G /0IQ # ) *) ! * # $ # ' . . 3 ! * # 2 $ # ' 2 # ! * # ! ! & # # & # 2 $ 2 # ' # * ! 2 *) 2 $ + # ! # 2 ) # *) 2 $ 2 # 3 2 # # $ 2 # ' & # # P $ $//Q$ # #2 & #& ! *) # E1$ ## # ! $ *) ' # * ' ' . 2 2 * & & . * 3 ' . ' . 2' # &! & . 2 ' # 2 ' . ' * *) # $ # ' # ' 3 ! !# ! . P $ $/GQ$ # 3 E0$0007 # # # ' # ' . 2 # # ) * * # ! . 2 ! # # # * ! # ! & # # P $ $/IQ$

(76)

LG # ) * # # $ # ' # ! ! & # N # # 3 E00$0007 # # # ' # . # # * & ' . # & # !# N#& # # ' # . # # & ! !# ! # P $ FFQ$ # ' . 3 # # ) # * 2 $ # 3 2 # ' & *) P $ $FIQ$ # ' # ! 3 # . ' ! ' . . 2 ' # . # * ' # *) * # ! 2 * # * ! # #& *) # P $ $FGQ$ # ' # # 2' & * * # $ 474747 !?% ".%!& $:% !% " ) # # 2 2 2 . # # ) # $ ? # ) *) # # # * ! # $ ) 2 # 2 & # ) # ! $ - # 2 . # 2 # # # # # # # $ & # # & # ) # ! # # * # &' # & # ) ! # $ 9 # * # ) 3. * # # 3 # # # $

(77)

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(78)

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(79)

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(80)

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(82)

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(83)

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* # 3 # # 4 # # * ! $ *

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* N &! N. * ! ' ! 3 ! & & *

(84)

J / 2 + 4 5 * ) # . E K K L 4/ 0 0 G ! . 2 YY C C C $ $* $ Y? > $# O Z # [ I G E

(85)

JF 4747=737 " >$9 !?% %! !%". " , !%& )% # ) ' EK1E ) # . ! # * 2 # # * # # 2 #$ /F10 ) # * * . 2 * & ' . . ! 2 ' .

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(86)

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

(87)

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(88)

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(89)

JJ ' . * # & ! # $ 8 * # ! & * # & * # .' . * ! # # $ . * 2 2 #& *) # &! X E X I # P 5 $ $FG4FKQ$ 4747=7=7C7 "?" %?+!$ !?%)% # # * 2 * * # 2 ' * * * # $ # # # X E07 * ! 3 # 2 /07 # & # & # )# * # P 5 $ $G04GGQ$ 4747=7=7D7 / 8! &% %: !?%)% # # # . # ' ! #& ! # * # $ 8 * 3' # $ 3 ' ! $ * ' 2 ! E/ " H . 2 ' ! #& ! # * ' 2 ! 3 *) $ . 2 * ' 3 # *) . ! $ . # * ' # # . # $ . # ! !. # * /0$EE$EK1E . /IL0 PEQ . *) # . # P 5 $ $GGQ$ PEQ #' + +# 5 # & ! 5) # 7# $

(90)

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

(91)

JK 4747=7@7@7 :5 !B . ' # # ' # . ' . ' * & & # # #& # ' * ! 3 # . . ! * !# $ * !# $ . . ' . * ! * 3 # $ = X / # $

E00" %7 ! ! # ! X E7# P 5 $ $LJ4JEQ$

4747=7@7C7 5 ,8 " )%&% * , " 8 " $ & 5 !B # # ' # # ) ! ! 2 . ) # 2 # #! # ! 2 # # ! # # . ! # $ ! # 3 *) . )# ! . . 2 # P 5 $ $J/4JIQ$ 4747=7@7D7 9>8 $!$ $ !% * , " 5 !B ( * . *) # * ' *) 3 ) # . # $ ' # * # ! & # )# # P 5 $ $JL4J1Q$ 4747=7@7E7 %" " $5 !B # # 2 . ! P # . Q' ! # . # ! *) # &! #& 3# 2 ! . # $ ! . ! ' # ! . )# # P 5 $ $E4LQ$

(92)

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

(93)

1E 4747=7C747 " % ),+"5 !B & !" $ & , " 2 ' .. 3 ! *) . # * ! 2 # # ' # * . 2 ' # # 2 3 # # P 5 $ $1JQ$ 4747=7C7=7 * )%) !%5 !B & !" $ & , # # & ' # # ' ! 2 ! # # # # # & 2 #& # * . 2 # ' . 2 # P 5 $ $11Q$ 47=7 >,>: #%! .%, !%"%" !?% ".%!& $:%)%8 !?% %! !% !&# !. # # 2 ' * # * * $ 47=737 . !% < !. # # # E0$0J$/00G . I/EL # ' ! !. # ' # # PEQ 2 ' # # # & ' * ' ' # ) & . 2 * 3 # ! ! ! P $ $EQ$ !. # ' # # 3 ! 3 *) 2 3 # # 3 * # $ PEQ !. # # ! !. # ' . 2 # ' # # # $

(94)

1/ # # . 2 # 3 ! 2 # # # ' !. # #) ! & # PEQ$ . 2 # & *) ' 2 ' 2 #& # !. # # . & ) ! * #& 3# # $ !. # # *) ' J'1'K'E0'EE$ ## # ! $ !. # # *) ' ! . ' 24 2 . ' & . ' ! ' 2 ! ' ! . ! ' ! ' ! * ! # 3 # # $ !. # * ' !. # ! ' !. # !. # # $ !. # ! ' !. # ! ! & !. # 3 # # & # $ !. # ! *) # ' # ! # ' . # # ' # ! ' # D ) 2 . * ' 2 # & # . ' # ! . )# & 3 # # ) ! # $ !. # * !. # # $ ' # # 2 # # . ! 2 # $ *) ' . ! ! *) ! ! # $ + # ! # & # $ !. # ' . . 3 ) # 3 # & 2 # 2 $ 3 # PEQ # !. # . 2 N ' + ' + ' # ' ' 5 2' ' ' ' ' ' !. '+ ' 7# $

(95)

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

(96)

1G !. # # # # * # . 2 * # * ' * ! 2 $ - # & # * # 3 ) # . 3 * * # # !# ## # $ ) * * * # # # 2 # ' # . & * * # !. # . 2 * # # ! ) ! $ , # & 3 # ) 2 # ! * # # . !

* # & & #& 2 * ' !.

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(97)

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

# ' 3 *) # & X I07 # X I07 !.

(98)

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

(99)

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. 2 # $ # ! * # & # $

) & * #& #) # 3 #

! # & # ) ! & ! $ #! # ' # &

3 # ) # &! ' *) ! * # ) ) # $ ) ) # 3 # ! # # & 3 # # P5 # '/00/ GGLQ$ ) ) & & * # *) # $ ) ! #& *) ) EF$ ## # FJ . # ! $ *) ' ) & ' * ' & ' '

' * ! # $ ) ) & & ! EG$ ## # F/

. # ! $ * . ' ! ' 2 ' ! 2 ' ) . ! ' ! * # . # ) * ! & ) . 3 # $ ) *) ) ! & * ' ) . ' ) . ) # &# $ ) . ' ) # & 3 # ' . & ! ! # & *) # $ # * #& . /I ! # # ! # ) # # # $ ) . ) ) !' * # # *) # ! *) & # $ # ' ) ) ! * * #& ) * ! ! ) !T) ! 7#& # *) 3 * #& T# ! 7# P $ $FIQ$ ) . ' ) # & 3 # ! # & # P)& ) Q ! # P $ $/FQ$ ' ) 3 *) ! # *) 2 # $ ) ) * ) . # ' . # # &

(100)

11 * # /I ! # # ! * . # $ +. *) ) GF G1$ ## # ! $ # ) ' ' . . # ' ! 2 ' ) * *) # $ . ' # # & # $ ) # &' ) # ! # & # $ ) # & # # ) & ! # $ *) ' ) . . P $ $/0Q ) # & ' ) & & ! . * ' ) * ! *) # # P $ $E/'1FQ$ 47@747 !?% ".%!& $:%)% ) ' * # * # # 2 ) . 2 #& ) * . 2 $ # ' # # # # ) # ! # ! ) &# $ ) . ! ) * . & # # ! * ! ' # * & ' & ! # ) # . $ * 2 & . # P $ $GGQ$ # # & * * # # # * )& *) ! # & # * * & # $ * # ! # # # $ ) 4 # ! # . ! * & ) ' # ! # * 3# #& *) ) . # # * # ! # *) ! ! $ * ! & # & # *) ! . ! ! $ " . . # & # *) ! #& # ## ! $

(101)

1K ) . ! ) # ) ! ! # # # ) # # !! ! # # $ ( # & # . * ! & # *) ! $ #! # # & ) ! PEQ$ 8 * & # ) # ' ' . ' ' ) *) ' * # # # & # . $ - # * ) # . & )& ) . 3 # # $ # * # # . ! # $ * # # * D # * 7# * * # # ) # & # $ *) * * & * *

) *) # & * )& # * & *) # # # $

) # ' EK1/ * # . ! . . ) # # ! * # . ) . # & * ! $ ) ) 2 ! & ! EJ$ ## # ' . . # N . # # N ) # . # N ) # . # ) # !' ' & ' * # # . 3 # 3 *) . # # $ PEQ " # # & * 3 & #) ! # ) . 2 # * * # P !' /000EGGQ$

(102)

K0 47@7=7 !?% %! !% ) ) ' EK1E ) #) # # ) # # # & # * * # # ! ! # $ ) ) 2 . 2 2 ! # & # . . * ) ' ! & 4 ! ! # . # ! $ #! # 2 . 2 ' * 2 # 3 # # . * * # * # # . ! P, # & ' /00E /GKQ$ * # ! # * # ) ) ' * * * # . . * 2 ' #! # * & ! * #& * ! # # $ # # # ) # . # * $ # ) # * ! * # $ 47@7=737 @@4 , ;, "*"* <) & ". :% !?% %! !% GG/ ) 2 # * N ' #& * * 3 # $ 47@7=73737 & B # ! # # ) . !. & ) ! # ! !

P, # & ' /00E /GKQ # 3 & * !

(103)

KE

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! $ *) ' E1 I0 ! & # # ! * & # ! # & ' + ! &7 * * *) ! # & # * ! $ # ! & * ) *) * &' # # *) 3 # # P ' EKK0E/GQ$ + # ) EI$ ## *) ' & " %% % ' # ) ! *) # # & # $ #! # . * ! ) 3 # # & # # & ! . * ! 2 ! ! *) & # ! & . # ' . # P $ $GGQ$ + & * ) ' . ! 2 ! & )# # # ) # $ ) . # # . * # * * ! & 2 . # # P $ $LLQ$ & * ' . 2 2 # $ 47@7=73747 & ' ) . # ! * # $ ' ) * ' ) ! ) ! * # ! #& # # ' ! # . # ' )# * # ' ) . ) # ) 4 ## ! $ ) #! # 2 # ) ## ! # # * ' ) # ! # ) *) $ . * * # $ " ' ) ! ) ! #

(104)

K/ $ #! # ! . . * . . * # # & # $ 2 )# & * 2 )# # # $ ! # )# 2 # # # ! . P $ $ELY Q$ 47@7=737=7 % ! !?% %! !% ) # * & #! # & ) *) * # & ! ) ! # $ ) EJ$ ## ' #! # ) * 2 ! # # $ # * * ' . . # N . # # N ) # . # N ) # . # ) # !' ' * # # $

(105)

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