HomeMy WebLinkAbout15.F.2. Service Cost Model Proposal
CITY OF SHAKO PEE IS: f! 2.-.
Memorandum
TO: Mayor and Council
Mark McNeill, City Administrator
FROM: Gregg Voxland, Finance Director
SUBJ: Service Cost Model Proposal
DATE: August 10, 2005
Introduction
Council is asked to consider a proposal from Springsted Inc. to do a
fee analysis and develop a service cost model for those fees.
Background
As part of the litigation process, the League of Minnesota Cities
Insurance Trust retained an expert on service costing (HLB Tauges
Redpath LLP) . Tauges role fo'!: the League is to provide testimony in
court and not to provide a computer model for the city to use.
Different experts have approaches and ways of doing things. Tauges
approach is somewhat different than Springsted's.
Springsted's role would be to develop a computer model for Shakopee.
The model to be developed "establishes a direct relationship between
payments made and services delivered". A copy of the proposal is
attached. Shakopee's management team took the approach of recommending
that the development related fees and costs be examined first unless
Council wanted to do a broader study, such as including licensing,
etc. . Of the cities Springsted has worked with, some have elected to
examine just certain fees while others have examined all their fees.
The process would take about 3 months and the proposed fee for just the
development related services is $38,265 plus out-of-pocket expenses
such as copying and travel, payable as work progresses.
Springsted has recently done similar studies for River Falls, Wi.,
Rosemount, Maple Grove, Richfield and St. Louis Park. For some of the
cities, Springsted provides the continuing service of maintaining and
updating the model vs. city staff performing that role.
Funding would come from the contingency account which currently has a
balance of $49,000 available out of $50,000 budgeted.
Action
Discuss and give staff direction.
~ Voxland
Finance Director
U,\gregg\memo\
Proposal
City of Shakopee, Minnesota
Proposal to Provide a Rate and Fee Analysis and Develop a Service Cost Model
August 1, 2005
Table of Contents
LETTER OF TRANSMITTAL
1 INFORMATION PAGE......................... ................. ...................... .........1
2 METHODOLOGy....... ............. ............. ............................... ................2
3 SCOPE OF WORK.............................. ......... .......................................5
4 EXPECTATIONS.................. ................. ...................... ............... ........9
5 TIMETABLE.............................. ........................... ......... ..................10
6 COMPENSATION................... ....... ....... .......... ............ ..................... .11
7 PERSONNEL.........................................................................;.......... 13
8 REPRESENTATIVE STUDIES AND CLIENT REFERENCES.......................18
9 FEES INCLUDED IN ANAL VSIS ..........................................................22
Springsted provides high quality, independent financial
and management advisory services to public
and non-profit organizations, and works with them
in the long-term process of building their communities
on a fiscally sound and well-managed basis.
LETTER OF TRANSMITTAL
August 1, 2005
Mr, Mark McNeill, City Administrator
Mr. Greg Voxland, Finance Director
City of Shakopee
129 Holmes Street South
Shakopee, Minnesota 55379-1328
Re: Request for Proposal to Provide a Rate and Fee Analysis and Develop
a Service Cost Model
Dear Mr. McNeill and Mr. Voxland:
Springsted Incorporated is pleased to submit our proposal to conduct a rate and fee study and develop a
service cost model for the City of Shakopee. Springsted has completed similar studies and models
throughout the Midwest region over the last several years, and because of our experience in working solely
with the public sector, we recognize the impOltance of ensuring that charges for services accurately reflect
the costs of providing the services delivered.
Our proposal, which follows, describes how Springsted staff, working with designated City staff, will
develop a report recommending a new and defensible "benchmarked" cost structure for the City that
establishes a direct relationship between payments made and services delivered. In doing so we will allow
for maximum cost recovery for services currently provided, thus reducing current pressures on the General
Fund and freeing up General Fund revenues for use in other non-revenue-producing service areas.
The Springsted staff assigned to the project will also take a documented approach to developing a system to
recapture costs related to service demands and economic conditions, including identification of the City's
overhead charges and charges to non-General Funds. We will also develop and provide an interactive
computer model that will enable staff to update and monitor the effectiveness of the newly implemented
system.
As you review our submission you will see that we have assembled a team to work with Shakopee that has
significant experience in local government. As such, we feel that the "hands on" experience that Springsted
and our project team will bring to Shakopee makes us somewhat unique in our ability to understand the
City's needs and, as such, will be clearly reflected in our final report.
City of Shakopee, Minnesota
August 1, 2005
Page 2
The following are the Springsted work products/dcliverables:
. A legally defensible study that establishes a direct relationship between payments made and services
delivered;
. A computer program model (in Microsoft@ Access), that will allow the City of Shakopee to update
the information; and
. A Microsoft@ PowerPoint presentation that will enable City staff to review the results of the
Springsted report with the public.
We look forward to meeting with the City of Shakopee in the near future to discuss our qualifications and
approach in providing assistance to the City.
Respectfully submitted,
J. Bruce Kimmel, Vice President Jessie L. Hart, Vice President
Client Representative Client Representative
dww
Information Paqe 1
1. Information Page
Proposal to Provide a Rate and Fee Study and Develop a Service Cost
Model for the City of Shako pee, Minnesota
The City of Shakopee will be served by our St. Paul office and the primary
contact for this project will be Bmce Kimmel, his contact information follows:
J. Bmce Kimmel, Vice President
Client Representative
Springsted Incorporated
380 Jackson Street, Suite 300
Saint Paul, Minnesota 55101-2887
651.223.3021
651.223.3002 Fax
hkiI!I!Ils:.!@;!P-lingstecl,coll}
The project manager for this project will be Jessie Hart, her contact infommtion
follows:
Jessie L. Hart, Vice President
Client Representative
Springsted Incorporated
380 Jackson Street, Suite 300
Saint Paul, Minnesota 55101-2887
651.223.3041
651.223.3002 Fax
ihart(a)springsted. com
Ctty of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Methodoloqy 2
2. Methodology
Springsted team members, working with the City of Shakopee, will use the
following methodology in determining service operation costs, overhead
costs and a defensible fee structure for the City.
Collection and Review It will be necessary for Springsted to gather a number of the City's
of Records and Documents records and documents including, but not limited to, any indirect
allocation plan currently in place, audits, budgets and current fee schedules.
Collecting this information allows Springsted to create baseline information
that is critical to performing the detailed analysis required for the study.
All data will be kept confidential while it remains in Springsted's care.
Determination of Underlying any fee study is the necessity of identifying all costs that are
Administrative Overhead: incurred when providing a service. Without this information, an accurate
Indirect Costs determination of the appropriate level at which to set fees becomes
difficult, if not impossible.
The obvious component of any service cost is the direct labor and supplies
committed to any activity. Not as obvious are the indirect costs incurred by
support activities that must be undertaken in order for the direct labor personnel to
successfully complete their mission. An analogy for this is the military axiom that
requires six to eight "behind the lines" personnel (transportation, office staff, etc.)
to support each combat participant. Just as combat soldiers require support, it is
important to recognize that police officers, street maintenance personnel and parks
employees are supported behind the scenes by administrative personnel that pay
bills, issue payroll checks, coordinate purchasing functions, and help to defme
policy goals and direction. When determining the total cost of providing various
services, these administrative overhead costs must be included.
In order to determine such administrative overhead, extensive personnel
interviews will be conducted with City staff. These interviews will be used to
determine the amount of personnel time devoted to specific City programs and
to determine the cost of that time as it relates to those functions. Interviews are
anticipated to take several days. Staff cooperation is essential in this part of
the study.
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
MethodoloQV 3
Follow-up interviews and clarification discussions will also be conducted, as
necessary, over the course of the study. Interviews will be conducted with the
following, or comparable positions, at the City:
. City Administrator . Engineering and Public Works
. Assistant City Administrator . Selected Staff:
. Financial Services - Administrative Assistants
. Information Systems - Secretaries
. Inspection Services - Billing and Payroll Clerks
. Planning and Development Services - Bookkeepers
During the interview process, it will be determined which departments perform
tasks that currently support certain "self-supporting" funds. This information
will be gathered in order to determine the appropriate reimbursement or
payment that should occur from these funds to the City's General Operating
Fund. These reimbursements are typically necessary in order to recognize the
true cost of services provided by these "self-supporting" funds and to reduce or
eliminate taxpayer subsidies to these funds.
Inventory of Fees and Charges A comprehensive listing of fees and charges will be developed, and selected
Department heads will be interviewed to determine whether there are services
being performed that are not on the list that might generate new fees. In
addition, discussions will take place at this time to determine if there are
implied charges or policies related to existing charges that create divergence
from their original intent. The department heads will also be asked to identify
specific services to which their departments may have contributed time or
resources.
Administrative Overhead Rate: The administrative overhead rate for the City of Shakopee will be
Indirect Costs determined as part of this analysis to include indirect costs related to
planning, accounting and reporting, budgeting, and management information
services. The overhead rate also will be calculated to include the cost of
buildings, vehicles, and equipment; property maintenance; and insurance.
Direct Cost of Service per Unit A schedule of direct service costs per unit will be developed. Direct
costs will be determined by multiplying the amount of time each employee
devotes to each service by the salary or wages of each employee who spends
time providing the service. The time assigned to each service will be an;ved at
by personally interviewing the department heads and appropriate individual
employees. Department heads will also be asked to define the specific
components of each service and then allocate the time each component took
among the department's employees.
City of Shakopee. Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
MethodoloCJV 4
When the departments have been interviewed and the time for each service
allocated to the total cost of wages, then salaries and administrative overhead
will be applied to each department budget according to the allocations of time
devoted to the service. A schedule will be created at this stage that combines
the service costs for each department. Once this schedule is prepared, a total
cost for each service will be determined and total service cost will be divided
by the number of individual services and an average cost per service found.
Bascd on a study of the available data, the following direct costs of service
formula will be utilized:
(Labor Costs + Other Costs + Indirect Costs) / Service Volume = Cost Per Unit
Comparison of Existing Fees After the service costs per unit are determined, they will be compared to the
to Actual per Unit Costs actual fee charged for the service performed. If a comparison shows that the
real costs are not being recovered, it may be recommended to increase the fee,
where legally appropriate. The recommendations attempt to prevent services
from being unintentionally subsidized by the general taxpayer.
Identify Potential During the personnel interviews with department heads and other City
Service Charges staff, discussion about new fees for services will occur as noted previously
in this proposal. If new charges or fees seem appropriate for unpaid service
delivery, they will be included in the study's final recommendations.
Preparation of Report The fmal task of the study is to produce a report and PowerPoint
for City Council presentation that discusses Springsted's findings and recommendations
that may be considered by the City Council. A review of the report and its
recommendations will be discussed with the City Council. In addition,
Springsted will meet in a limited number of additional public work sessions
\vith citizens, if necessary.
Chy of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Scope of Work 5
3. Scope of Work
Work Plan The following pages provide a descriptive outline of the proposed activities
And Scheduled Activities and meetings necessary in completing the various tasks to successfully
complete the cost analysis study. Springsted team members view themselves
as an extension of the staff, and because of this philosophy, the work plan
envisions numerous meetings with the City for information gathering, updating
and reviewing purposes.
This approach will ensure that information obtained and recommendations
developed are in accordance with the overall objectives. The work plan is
adjustable, should the City of Shakopee feel that a particular area needs
additional emphasis or should additional requirements, within certain limitations,
become evident during the course of the study.
Task I - Background Information and Assumptions
~ Meet with City to review background information and analyze Study
assumptions by reviewing:
. The user fee system and charges for services currently in use
. All current revenue policies, both written and implied, especially those
related to establishing and adjusting user fees and charges
. Historical information related to the City's user fee system and charges for
serVIces
. Current allocation of overhead and other indirect costs to user fees and
charges
. The cui-rent fiscal year budget and past year's actual expenditures, as they
relate to user fees and charges for services
. The City's current policy related to paying and/or reimbursing for training
and continuing education for staff providing services which a charge has
been established
Task II -Data Collection
~ Meet with City department heads and staff:
. Interview department heads and appropriate City staff determining time
and resources allocated to providing overhead/administrative functions and
services to other funds! entities
. Interview department heads and appropriate City staff determining the time
and the resources allocated in providing services:
- Review current list of services being provided, which a user fee or charge
has been established
- Identify specific services provided, which their department contributes
time or resources
- Estimate the average time and resources to provide each service
- Identify any training and/or continuing educational requirements for
providing the service
- Identify overhead and indirect costs associated with providing each
serVIce
Ctty of Shakopee. Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Scope of Work 6
. Identify any additional services currently being performed that might
generate new service fees, as allowed under Minnesota law
. Identify revenue-producing activities that have the potential for being
converted to enterprise funds
. Review preliminary [mdings with appropriate staff
~ Calculate projected cost recovery ratios for proposed and current user fees,
and prepare comparative analysis
Task III - Data Analysis
~ Develop an indirect cost schedule for each service including
. Amount of time each employee devotes
. Direct salary cost for each employee
. Related personnel costs for each employee
(e.g., fringe benefits, vacation, sick leave costs, etc.)
. Related supplies consumed in providing the service
. Related training and/or continuing education costs
. Related indirect administrative and overhead costs, including the total cost
for each service:
o Supervision and management o Buildings
o Purchasing o Vehicles
o Accolillting o Equipment
o Reporting o Property maintenance
o Payroll and investment services o Insurances
o Management information systems o Any other indirect costs
Task IV - Reviewing Preliminar~ Findings with Staff
~ Prepare draft report with preliminary [mdings and recommendations
~ Meet with appropriate City staff reviewing our preliminary findings
related to:
. Current and proposed user fees
. Cost recovery ratios
~ Review and discuss the possibility of using a discounted
or tiered structure for:
. Non-profit organizations
. Multiple user discounts
. Income-based outcomes
~ Make changes identified during the preliminary review of draft report
Task V - Developing Final Service Cost Model
> Based on the review completed in Task IV, a final service cost model will be
developed for each service, incorporating alternatives for discounted or tiered
structures.
C~y of Shakopee. Minnesota. Proposal to Provide a Rate and Fee Analysis and SClVice Cost Model
Scope of Work 7
Task VI - Written Documentation Preparation
);> Springsted Incorporated will prepare a formal written report, documenting
the project, purpose, process; recommendations developed and benchmark
comparisons for distribution and public education use.
Task VII - Preparing AudioNisual Presentation and Present Findings
r Springstcd Incorporated will prepare an audio/visual presentation detailing
the purpose, process, recommendations developed and benchmark
comparisons. We will use this tool to present our findings and
recommendations to the City and citizens during a public meeting, or
meetings, if required. The presentation will then be turned over to the City
for its continued future use as a public information tool.
Task VIII - Installation and Training on Model
);> A computer model in Microsoft@ Access will be developed that will enable
the City to maintain their user fee and charges system on a current basis and
will include any new funds created as part of this project. Key staff member
responsible for maintaining the system will be trained in the use of the model.
Ctty of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
~~~~ 8
City of Shakopee
Project Flow Chart
Background
Information and
Assumptions
............................................................
. .
. .
j Interviews j
Data Collection ..... .) . Administrative I
........ ........ t.......~........:..~~..~~~~~~~..........)
......................................................................................
. .
j Calculation - ~
..........................1 City Wide Overhead Rate j
Data Analysis 0.::::::::.:.... '" ,:::.............................................................................................................................................................:...................;
'. .................1 Calculation - 1
t......~~:~~.~=..~.~..~~~~~=~=:.:~.~~~.~....................J
Reviewing Preliminary
Findings with Staff
(..~~.;~~.;~ti~~..=......................................................................................1
................~ Overhead Rate for Internal Service/Ent Funds i
Developing Final ....................... t..........................................................................................................................)
Service Cost Model .................
.......................J......c~i~~i~ti.~~..=.............n.....1
j by specific fee type j
. .
. .
. .
...........................................................
Written Document
Preparation
Preparing AudioNisual
Presentation and
Installation and
Training on Model
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Expectations 9
4. Expectations
In order to conduct this study, the City needs to identifY someone on staff to serve
as a contact person between the City and Springsted Incorporated. This person will
be responsible for gathering accurate and timely information necessary for project
completion. At a minimum, the following information will be needed to complete
the study:
User Fee Analysis Study
Required Information
~ );> Salary and benefit information for all employees including, but not limited to,
annual wages, benefit structure, workers' compensation rates, etc.
);> Copy of the City's current user fees and charges (to be included
in this study)
);> Historical information related to the City's user fee system and charges
for services, including actual revenues and frequencies, by fee type
);> The current method of allocating overhead and other indirect costs
to user fees and charges
);> The City's current fiscal year budget and past year's actual expenditures
);> The City's current policy related to paying and/or reimbursing
for training and continuing education for staff providing services
which a charge has been established
);> Other relevant information
City of Shakopee. Minnesota. Proposal to Provide a Rate and Fee Analysis and SeI\Iice Cost Model
Timetable 10
5. Timetable
Springsted Incorporated understands the City's need for a quick turnaround. We
would develop a schedule for the project as needed by the City. Should any
unforeseen circumstances arise, Springsted can draw on its staff of 60+
professionals to keep the project on schedule to the greatest extent possible.
The estimated time to complete the work from, the time we receive the notice to
proceed and the information identified under Expectations, is 10 to 12 weeks.
The following identifies the projects anticipated time-line:
IDeveloping Cost ,of Services Model
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Compensation 11
6. Compensation
Springsted Incorporated proposes to develop the Cost of Services Model as
described in this proposal for the lump sum fee of $38,265, exclusive of any
out-of-pocket expenses such as travel and copying. This amount would
include up to three (3) on-site meetings and includes customer support during
the warranty period. The schedule on the following page details the project
hours and costs associated with each task. In the event the City would like to
reduce the number of fees reviewed, Springsted would quote a reduced fee
reflecting the reduction in scope. Springsted would invoice the City for work
completed based on the following schedule:
Com letion ofT ask II 50%
__~C_C?J!!Q~~.~~.~wgf_!~?~.~II__._w___ 75%
-...-...--.--.--...--....-......,... --....---.....--....----......--.--....--.-..
Com letion ofT ask IV 100%
Should the City request and authorize additional work outside the scope of
services described in this proposal, or additional revisions beyond those agreed
upon at the discussion and review of the preliminary model, we would invoice
the City at our standard hourly fees. Springsted Incorporated's hourly rates
are shown in the table below:
Principal/Senior Officer $195
Officer/Project Manager 165
___n__....._......__..______...n_..._____
Professional Staff 140
Support Staff 50
Blended Rate 165
City of Shakopee. Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Compensation 12
Task Proiect Manager Professional Staff SUDDOrt Staff Total
Task I Background Information & Assumptions
Internal set-up and review of historical information
(collection of personnel information including but not
limited to names, positions, salary, benefits, etc). 8.0 20.0 - 28.0
Initial Meetino iw/contact person) 2.0 - - 2.0
Preparation for and Kick-off Meeting
Iw/department/division heads & kev staff) 8.0 4.0 - 12.0
Subtotal Hours Task I 18.0 24.0 . 42.0
Subtotal Fees for Task I $ 2,970 $ 3,360 $ - $ 6,330
Task IIA Data Collection. City Wide and Departmental Administrative Time
Interview staff (department/division heads and key
staff - estimate average 3/4 hour each) to determine
time spent in overhead/administrative areas; services
provided to other fund/entities; and services provided
that could be charged for (approximately 25
employees/groups). 20.0 - - 20.0
Develop allocation of non-internal service funds (i.e..
General Government Data Processing; General
Government Municipal Buildings; Public Works
Garage; Public Works Motor Pool; any others; etc.) 5.0 3.0 - 8.0
Review preliminary findings with staff (city wide
overhead rate and departmental administration costs) 8.0 - 8.0
Subtotal Hours Task IIA 33.0 3.0 . 36.0
Subtotal Fees for Task IIA $ 5,445 $ 420 $ - $ 5,865
Task liB Data Collection - Fee Specific Data for Time and Resources Allocated in Providing Services
Interview staff (ALL staff involved with the provision
of services already identified - fees & charges to be
analyzed; information on service provided but NOT
charged for - estimate average of 1/2 hour each fee
type - approximately 40 fees) 20.0 20.0 - 40.0
Identify additional services 5.0 5.0 10.0
Review preliminarv findinos with staff 8.0 - 8.0
Subtotal Hours Task liB 33.0 25.0 - 58.0
Subtotal Fees for Task liB $ 5,445 $ 3,500 $ - $ 8,945
Task III Data Analvsis
Develop User Fees Schedule with Proposed Fees
(identify statutory references and maximums where
applicable) 10.0 15.0 - 25.0
Subtotal Hours Task III 10.0 15.0 . 25.0
Subtotal Fees for Task III $ 1,650 $ 2,100 $ - $ 3,750
Task IV Reviewina Preliminarv Findings 8.0 3.0 - 11.0
Subtotal Fees for Task IV $ 1,320 $ 420 $ - $ 1,740
Task V DeveloDina Final Cost of Services Model 16.0 16.0 32.0
Subtotal Fees for Task V $ 2,640 $ 2,240 $ . $ 4,880
Task VI Prepare/Present Written Documentation 10.0 20.0 20.0 50.0
Subtotal Fees for Task VI $ 1,650 $ 2,800 $ 1,000 $ 5,450
Task VII Preparing Public Presentation 2.0 - 3.0 5.0
Subtotal Fees for Task VII $ 330 $ . $ 150 $ 480
Task VIII Installation and Training on Model 5.0 - - 5.0
Subtotal Fees for Task VIII $ 825 $ - $ - $ 825
Summary Labor Costs:
Estimated Hours by PersonnellTotal 135.0 106.0 23.0 264.0
Estimated Cost by PersonnellTotal $ 22,275 $ 14,840 $ 1,150 $ 38,265
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Personnel 13
7. Personnel
Our staff's breadth of experience and depth of expertise are two of our most
important characteristics in providing high-quality service to clients. Many of
o~r staff have backgrounds in municipal and county govennnent, education, or
with development firms and non-profit organizations, so they share our clients'
perspectives in developing solutions.
Each client draws on the talents of many members of our staff. We assign a
specific client service team to ensure primary responsibility for each project. The
teams are comprised of qualified individuals who are experienced in the specific
challenges confronting each individual client. The teams are free to draw upon
the expertise of our entire staff.
J. Bruce Kimmel, Vice President and Client Representative will be the primary
Springsted contact ensuring that the project meets the City's needs and
expectations. Mr. Kimmel provides technical and management assistance with an
emphasis in community development and other special fmancing projects.
Jessie L. Hart, Vice President and Client Representative, will provide lead
project management and analysis. Ms. Hart has over 15 years' experience as a
finance officer with various cities. In that capacity, she was instrumental in
implementing systems of internal controls, policies and procedures, as well as
investment policies and strategies. She also worked for several years as an
accountant and a consulting manager for local and regional CPA firms. In
addition to traditional auditing and accounting services, Ms. Hart initiated many
operational and organizational studies, executive searches and other consulting
servIces.
Nicholas R. (Nick) Dragisich, Executive Vice President and Client
Representative, will be the Senior Review Officer involved in reviewing and
commenting on the project. Mr. Dragisich has developed several financial tools
that have been copyrighted and are used by Springsted and our clients.
Mr. Dragisich is team leader for Springsted's Management Consulting Services
team. He has over 20 years of local government management experience, ranging
from city administrator to city engineer. He has a master's degree in business
administration and is a registered professional engineer in Minnesota and
Washington.
Karyn Beckjorden, Management Consulting Services Analyst will provide
model development and analytical support. With a degree in computer
information systems, Ms. Beckjorden assists in building various computer
models, in assisting clients with analytical processes relating to user fee systems,
organization, classification and compensation evaluations, and in long-range
planning activities. Ms. Beckjorden also assists clients in implementing effective
long-range planning activities that help save time, money and efficiencies.
c~y of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Personnel 14
J. Bruce Kimmel As a Client Representative, Mr. Kimmel assists governmental entities,
Vice President primarily in Minnesota and Kansas in achieving their financial and
management objectives. He specializes in providing guidance to clients on
finance, debt issuance, and broader management issues. Mr. Kimmel also has
extensive experience in the housing and economic development field, providing
analytical and process management support to clients on a variety
of special financing projects. He has extensive experience with public policy
development, tax exempt financing, debt management, tax increment and housing
finance, developer evaluation and negotiation, tax impact analysis and other
related areas.
Prior to joining Springsted in 1998, Mr. Kimmel was a small business liaison
with the Saint Paul Department of Planning and Economic Development. At
PED, he analyzed and negotiated public fmancing for business and real estate
development projects, and built partnerships with community groups and lenders
to promote redevelopment opportunities. Mr. Kimmel also worked as
a legislative assistant for the Minnesota Senate Finance Committee, as the
communications director for a congressional campaign and as a government
relations assistant for the IBM Corporation in Washington, D.C.
Education
Harvard University, Cambridge, Massachusetts
Master in Public Policy, John F. Kelmedy School of Government
Emphasis in community development and real estate finance
Amherst College, Amherst, Massachusetts
Bachelor of Arts, magna cum laude, Political Science
Certifications
Certified Independent Public Finance Advisor
National Development Council
Economic Development Finance Professional
Affiliations
Economic Development Association of Minnesota
National Association of Housing and Redevelopment Officials
Minnesota Association of Local Housing Finance Agencies
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Personnel 15
Jessie L. Hart Ms. Hart joined Springsted in February 2002, as Vice President and Client
Vice President Representative. In her role with Springsted, she will foeus on providing
personalized service to local governments and assisting them in understanding
and successfully implementing tools such as our "Integrated OperationaVCapital
Planning Mode!." Having a background in the public sector, she brings a unique
perception and awareness to address the financial, economic development and
organizational issues facing today's governmental organizations. As part of
Springsted's Management Consulting Services team, Jessie will provide service to
clients in the area of public finance, economic development, management
consulting and human resource services.
Ms. Hart has over 15 years experience as a finance director with cities in
Minnesota, most recently with the City of Cambridge. Her appointment as the
City's first fmance director was the direct result of findings and
recommendations from the Minnesota Office of the State Auditor, in response
to a citizen initiated petition audit. While there, she was instrumental in the
City's financial recovery through the implementation of internal control
systems, policies and procedures that included planning investment policies
and strategies, formulating 25-year financial and capital improvement plans
and creating department operations manuals.
Jessie also worked for several years as an accountant and consulting manager
for local and regional CPA firms. In this capacity, she focused primarily on
providing "value added services" to governmental and non-profit entities. In
addition to traditional auditing and accounting services, she initiated and
implemented many operational and organizational studies, executive searches
and other consulting services.
Ms. Hart has always been very active in professional associations that
are most closely associated with her background. She is a long-standing member
of both the Minnesota Government Finance Officers Association (MGFOA) and
the Government Finance Officers Association (GFOA)
of the United States and Canada. At the state level, she served on numerous
committees, including Chair of the Annual Conference Committee
and the Program Committee. She is also a member of the Economic
Development Association of Minnesota (EDAM).
Education
Academy of Accountancy, Minneapolis, Minnesota
Associate of Arts in Public Accounting
Cardinal Stritch College, Minneapolis, Minnesota
Coursework toward Bachelor of Science in Business Management
Affiliations
Government Finance Officers Association ofthe United States and Canada
Minnesota Government Financing Officers Association
Economic Development Associa tion of Minnesota
City of Shakopee. Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Personnel 16
Nicholas R. Dragisich As a Client Representative and a Project Manager for Springs ted,
Executive Vice President Mr. Dragisich perfonns management services studies for clients. He assists
clients in areas such as service delivery systems, financial feasibility, financing
options, capital improvement programming, and debt management.
Prior to joining Springsted, Mr. Dragisich served in three government
management positions. Most recently for the City of Spokane, Washington, he
served as Assistant City Manager where he managed a staff of approximately
1,000 and a budget of approximately $176 million. While in Spokane,
Mr. Dragisich restmctured the Operations Division to increase efficiency and
responsiveness to customers' needs. The Operations Division encompassed
Capital Programs Planning! G.l.S. Engineering Services, Building Codes,
Environmental Program,>, General Services, Planning, Solid Waste Collection
and Recycling, Transportation, Wastewater, and Water and Hydroelectricity. He
also served as City Administrator for the City of Virginia, Minnesota for nine
years where he managed all City services in addition to the Virginia Regional
Medical Center and the Department of Public Utilities and as Utility Engineer for
13 years.
Not only does Mr. Dragisich have several years of public finance and
management experience; he also has over 20 years of experience in engineering.
He has served as a Project Engineer for a private firm in Northern Minnesota
where he managed the design and constmction of projects for municipal and
private sector clients.
Education
University of S1. Thomas, Minneapolis, Minnesota
Master of Business Administration
University of Minnesota, Minneapolis
Bachelor of Science Civil Engineering
Institute of Applied Management and Law
Employee Labor Relations Law Course
National Development Council
Economic Development Professional Course
Minnesota Board of Water and Soil Resources
Delineation of Wetlands in Minnesota
Professional
International City/County Management Association
American Society of Civil Engineers
Registered Professional Engineer in Minnesota and Washington
City of Shakopee. Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Personnel 17
Karyn Beckjorden Ms. Beckjorden joined Springsted Incorporated in October 1999 and was
Management Services Analyst promoted to Analyst in January 2005.
A member of the Springsted Management Consulting Services Team,
Ms. Beckjorden assists clients in achieving more efTective and efficient
organizations through assisting with the design of our computer models that
perform valuable organization, classification and compensation studies, using
Springsted's copyrighted Systematic Analysis and Factor Evaluation (SAFE™)
system. She builds databases and populates computer models that support clients
in activities such as analyzing their user fee systems to provide more equitable
and acceptable fee structures for the services they provide their communities.
Ms. Beckjorden also assists clients in implementing effective long-range planning
activities that help save time, money and efficiencies.
Education
College of St. Scholastica, St. Paul, Mimlesota
Bachelor degree in Computer Information Systems
Summa cum laude
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Representative Studies and Client References 18
8. Representative Studies and Client References
Springsted Incorporated has been engaged to assist various cities with user fee
studies. The studies were also undertaken to provide additional information that
was systematically developed and documented, so that managerial and policy
decisions could be made based on more complete information than had been
available previously. In addition, the studies identified costs incurred for services
provided by the General Fund to other various funds, and provided more revenue
options diversifying the General Fund revenue base.
The following is a cost analysis study listing that Springsted Incorporated has
performed:
City of River Falls, Wisconsin
User Fee Study - March 2005
Ms. Julie Bergstrom, Finance Director
715.425.0900, Ext. 109
In March 2005, Springsted completed a User Fee Study for the City of River
Falls, Wisconsin, that examined approximately 135 fee types and charges. The
study was based on actual 2003 activity utilizing 2005 budget information.
As a result of the User Fee Study, it was recommended that:
. Ninety (90) fees and charges increased generating estimated additional
revenue of $398,962 per year;
. Eleven (11) fees and charges decreased or eliminated reducing estimated
annual revenues by $45,872;
. Charges to the current contributions from other funds implemented
increasing contributions to the General Fund by $280,522;
. The City consistently applies overhead when implementing new fees or
charges for service; and
. The City maintains the computer model that was developed during the study
and periodically reviews user fees and charges, staff salary changes, City
overhead changes and the initiation of any new services, continually
updating and making its fee schedule current.
If all the recommendations in our report were implemented by the City, they
would experience a cost recovery of approximately $633,612 based on 2003
actual activity levels and 2005 budgeted costs.
A computer model was developed by Springsted that is maintained and updated
by the City.
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Representative Studies and Client References 19
City of Rosemount, Minnesota
User Fee Study - March 2003/ongoing
Mr. Jeff May, Finance Director
651.322.2031
In March 2003, Springsted completed a User Fee Study for the City of
Rosemount, Mitmesota, which examined approximately 213 fee types and
charges. The study was based on actual 2001 information.
As a result of the User Fee Study, it was recommended that:
. Ninety-eight (98) fees and charges increased generating estimated additional
revenue of$157,040 per year;
. Five (5) new fees and charges initiated in total creating estimated additional
$4,980 of annual revenues;
. Nineteen (19) fees and charges decreased reducing estimated annual
revenues by $35,298;
. Ten (10) fees and charges elitninated reducing estimated almual revenues by
$391;
. Changes to the current contributions from the Port Authority, Water Utility,
Sewer Utility, Storm Water Utility and Ice Arena implemented increasing
contributions to the General Fund by $418,593 in annual reimbursements;
. Building permit charges and related plan check fees to be reviewed when
there are changes to the prescribed methods of fee calculation in the State
Uniform Building Code;
. The City consistently applies overhead when implementing new fees or
charges for services; and
. The City maintains the computer model that was developed during the study
and periodically reviews user fees and charges, staff salary changes, City
overhead changes and the initiation of any new services, continually
updating and making its fee schedule current.
If all the recommendations in our report were implemented by the City, they would
experience a cost recovery of approximately $545,186 based on 200 1 actual
activity levels and costs.
A computer model was developed that Springsted annually updates for year-end
reporting and budgetary purposes.
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Representative Studies and Client References 20
City of Maple Grove, Minnesota
User Fee Study/Overhead Calculation - June 2003/ongoing
Mr. Jim Knutson, Finance Director
763.494.6321
Springsted completed the steps determining the overhead calculation for the City
of Maple Grove, Minnesota, in June 2003, utilizing the fees and charges model
already developed. The study was based on actual 2002 information.
Springsted annually updates these calculations for year-end reporting.
City of S1. Louis Park, Minnesota
User Fee Study - September 2003
Ms. Jean McGann, Director of Finance
952.924.2511
Springsted completed a User Fee Study for the City ofSt Louis Park,
Minnesota in September 2003 (performed in two phases), that examined
approximately 36 construction and development fee types and charges. The
study was based on actual 2002 information.
As a result of the User Fee Study, it was recommended that:
. Twenty-nine (29) fees and charges increased generating estimated additional
revenue of $755,867 per year;
. Four (4) fee types and charges decreased reducing estimated annual
revenues by $81,241 ;
. 'Three (3) fees and charges remain unchanged, based on the manner in which
the basis for each fee is to be calculated;
. Changes to the current contributions from the Cable Television Fund,
Community Development Block Grant Fund, Housing Rehabilitation Fund,
Municipal Service Center Fund, Sanitary Sewer Utility Fund and the Water
Utility Fund implemented increasing contributions to the General Fund by
$388,249;
. Current contribution changes from the Credit Union, Economic
Development Authority and Housing Authority implemented decreasing
contributions to the General Fund by $20,450;
. The City consistently applies and overhead when implementing new fees or
charges for services; and
. The City maintains the computer model that was developed during the study
and periodically reviews user fees and charges, staff salary changes, City
overhead changes and the initiation of any new services, continually
updating and making its fee schedule current
If all the recommendations in our report were implemented by the City, they
would experience a cost recover of approximately $1,042,424 based on 2002
actual activity levels and costs.
A computer model was developed by Springsted that is maintained and updated
by the City.
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Representative Studies and Client References 21
City of Richfield, Minnesota
User Fee Study - October 2003
Mr. Chris Regis, Finance Manager
612.861.9723
In October 2003, Springsted completed a User Fee Study for the City of
Richfield, Minnesota, that examined approximately 227 construction and
development fee types and charges. The study was based on actual 2002
information.
As a result of the User Fee Study, it was recommended that:
. One hundred forty-seven (147) fees and charges increased generating
estimated additional revenue of$194,001 per year;
. Twelve (12) fees and charges decreased reducing estimated annual revenues
by $40,862;
. Current contribution changes from other funds be implemented, increasing
contributions to the General Fund by $343,253;
. The City consistently applies and overhead when implementing new fees or
charges for services; and
. The City maintains the computer model that was developed during the study
and periodically reviews user fees and charges, staff salary changes, City
overhead changes and the initiation of any new services, continually
updating and making its fee schedule current.
If all the recommendations in our report were implemented by the City, they
would experience a cost recovery of approximately $496,392 based on 2002
actual activity levels and costs.
A user fee model was developed and is updated by the City.
City of Burnsville, Minnesota
User Fee Study/Benchmarking - 1997
Mr. Greg Konat, Finance Manager
952.895.4900
Springsted performed a benchmarking analysis for the City of Burnsville,
Milmesota in 1997 that examined approximately 170 fees and charges and
compared them to several cities in the twin cities metropolitan area. This study
did not involve an analysis of the direct and indirect costs associated with each
fee type.
As a result ofthe analysis, it was recommended that:
. In most cases Bumsville user fees are comparable to the selected cities used
in the study;
. Twenty-seven (27) user fees and charges were lower in Burnsville than
selected comparison cities average;
. Burnsville did not charge for nineteen (19) services included in many
comparison cities fee schedules.
City of Shakopee, Minnesota. proposal to Provide a Rate and Fee Analysis and Service Cost Model
Fees Included in Analysis 22
9. Fees Included in Analysis
The City of Shakopee provided the fees they wished to have reviewed during this
study. It should be noted that several ofthe fees the City provided are "demand"
or "impact" fees, which require a different type of analysis than this study
methodology provides for, therefore, the following is the list ofrates and fees that
are anticipated to be reviewed during this study:
Building Inspections:
. Building Permit *
. Plumbing Permit *
. Mechanical Permit *
. Electrical Permit *
. Re-inspection Fee
. Fire Inspection Fee
. Burning Permit
. Plan Review Fee *
* includes all classifications review, including commercial, industrial, institutional and
residential.
Planning:
. Concept Review by Planning Commission
. Major Subdivision
- Pre-application Meeting Fee
- Preliminary Plat
- Final Plat
- Preliminary and Final Plat - Concurrent
- Title Review Fee
. Minor Subdivision
- Lot DivisionlReassembly
- Registered Land Survey
. Vacations
- Public Easements
- Rights of Way
. Land Use Administration
_ Appeal to Board of Adjustment & Appeals or City Council
- Variances
0 Single Family
o Other
- Conditional User Permit
- Seasonal Sales
. Planned Unit Development
. Environmental Review
. Zoning Amendments
. Public Notices
Ctty of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Seruice Cost Model
Fees Included in Analysis 23
Engineering:
. Private Development
. Streets & Utilities **
. Watermain **
. Grading Fee
- Miscellaneous Engineering Work
- Building Permit/Grade Check
- Right-of-Way Permits
- Wetland Conservation Fees **
** will be excluded if "demand" or "impact" based
City of Shakopee, Minnesota. Proposal to Provide a Rate and Fee Analysis and Service Cost Model
Page 1 of 1
Eileen Klimek
From: Jessica Adamietz
Sent: Tuesday, August 02, 2005 1 :20 PM
To: Eileen Klimek
Subject: school car
Dale just stopped in. He said that is actually vehicle #5503, not 5004 like he thought earlier.
8/2/2005
.
.
.
. ~ ~
~ ~
o ~
. ~ ~
.- ~
· > ~ c
~ = -
· <( ~ :i
~ rJJ en ;
· o "Vi I
~ ~ ,
· u ~
Q) cd~
· (/) =~ cd
· u < 0 0
. :0 ~~ ~
:::J ~~ =
-I' CL ~ ~ .~
- aU ~
cu cu cU ,
· ~ u ~
. I cd .> ~
I ~ ~ 0
. ~~ ~
. cu cd ~
:'S ~ en
· > 0 ~o I
o~ ,
. ~ cu ~
~ > ~
- I 0 cu .~
~Q U
· ca
. ~
. ~
. I ~
. ;
-
-
-
.
.
.
.
.
. ~
OJ
. ~
0'
. ~ c
== 0 --
C) (.) J...
. ~ CC~ CD -0 ~
. 0 --:::s en ..c ,..,
.....-- -0 0 0 +- Ci5
. C) Co (.) C) ctS
C en :::s C
_ _ ,.., .....-- ,.., +- - - CD
. +- "-1.0' "-I.o':::S ~ ~
en en +-o..c (.) ~ (.)
o C +- +- C
. (.) CD C ........... 0 en --,^
......-- +-:::S V" 1
. = c.. ~..c en -- E CD I
::J X ctS -0 +- C 0::::S I
. '+- Q) ,.., c: -- ~ c
C) en ~ CD - .....-- - i""'::
. C -0 CD -- E CD ~ C
I -c ~ X en > -0 0
. I __ ctS ctS CD C CD :::s (.)
::J- +--0 ~ - +-
. g~ >-15 ~ (tj enE
~ +- t:..c 0 (.) CD CD
. en C CD+- C) 0 ..c~
+- CD c.. ~ _ - +- ctS C\l
. cE Oc ctS CD cc..
CD ~ (.)..c .....-- I
. E c.. c.. 0 0 +- ~ +- --
o-~- +-en en....
. I CD a; ctSCD C ctSCD Oen
I _!:: > ~..c 0 en en (.) CD
. C'- ::JCD ~ en CD CD ~ CD :::s
. I rfJ ~"O CD ~ ~ en g't:::5 a5 I
I 0 ~ -0 C) -- ~ CD CD :::s ~ >
. 0 C)C+-C en:::s-O CD CD
rT . C ctS ctS CD CD C (ij (.) > ~
. """"":e c :5 en ~ ~ ..c "'-" 8 s: I
. ~ 0 _Q CD CD c.. CD (.) en CD CD
.-c c.. +- (.) CD -0 ~ -0 CD ~ C
. ~ CD (.) C""'-- CD CD CD ~ 0 -0 I
I ,.,.J ~ 2 ctS ~ en en en '+- +- C
. ~ CD +- ~ -~ ctS ctS ctS 0 ~ ctS ~
r" +- en :::s (.) CD ,..,,.., +- V)
. \I~ ctS C en CD ~ ~ ~ 00 := en ' >
. I ~ U58~c..gg go:C~ I ~
,..-4 en _ _ _ _ (.) <:( "-1.0' 0
~ .....-- ......
. ~. . . ~
. . V>
. u
.0
. ~
.
.
.
.
.
"0
. 2
&I)
. en en ""
Q) !.- c:
I m -
. :>, (.) -...
........, _ _ en en a.
._ c: m Vl
. () m .~ ffi
. menm C: :>,J=
. -E c::n..c m ~"'O
!.- c"""'" en "-J c
. 0 .;::..c ~ m (\j
'+- Q) C> 0 ..c
. m . ::: . E- '+- ........, Q)en
....,._ -c ~
CdQ) 00>
. . _ "7"'0 en c:: ~
!.- '-' Q) :::s '+- Cd
. 00.. !.- Q) LL Q)..c
.. 0 '+- en "
_,+- - Cd'-'
. 0.. ........c ctS ....... (1.)
o..enU !.- ~-
. ctS 0 .;:: (1.) Q)..c
..,)".. c - -
. m(.):5: m ::JCJ)
~_ c: c::
. r/:J ctS ~ 0 (!J m JQ '"
r/:J en ~- ECJ) > m
. (1) m en en 0 g- ~ "'0
. u JQ -:>, m .~ 0 "'0 "'0
o ~ .~ ~ m c::
. ~ ..c ,... "> en c::n ~ ctS
f"I . .~ ~ s::.. .m ~ .-
. ~ ..c (1.) enQ) -a Q) ~ ~
::> ..c -- en Q) U
. .~ :> ......:5: jg::J > .UJ
. ~ ~ ~ m.m ::J.9 =a..Q
~ ._ ._ c:.~ en (\j
. ca E EcCim~ mi75
.... m ~ .- 0 (.)"'0 "'0 .-
. ~ en...... 2 C ~ ::J.- .- ..c
~ _ m m m 0.."'0 > > (\j
. ~ ctSOo",oo..moo...... ~
..j.j 0 - ctS a: Ci ~ en "
. r/:J (!J I I I I W ~
. 0 I I <(
. l) · ~
(J)
. ~
. ~
0..
.
.
.
.
. ~
QJ
. ~
t:J'
. ~
....
. ~
.
. 0
~
. ~ ID
0) ..c
. ~ .c +-'
. ~ ~ ~
~ 0> ctI
. S .9"'0 "'C >. I
. 0.0 .c :t:: >.::J 00 "'C "'C I
d c:..> ctI - "'C (I)::J
. 0 ctI +-' (I) 0 0> "'C 1i5
o 00 00 ~ 00'-
. u c.. >. ..Q 0.. ctI > c
'-'" 0.. ..c c:..> ::: 0 0
. (J'J ctI E "'C ~ 0 ~ c.. :'-'0-
00 0) 0) (I) ~.- c .,
. ,," "'C +-' ~ 0 ~ 0 00 E I
....... (I) 00 C ::J :> (I) .-
. 1 U ~ C >.'ct; +-' :> 0.. (I) 1;:: "'C
. 0 ctI ;j"" 00 +-' C 0 ::J ..c 'u C
. ;...c ~ (I) (I) . ~ (I) +-' _00 =:5 ctI
~ UJ "'C - ctI > 2:' - .-
. I .9 >.:9 E (I) ctI ctI ~ a EO)
(J'J - 00 > 00 (I) 00'-
. . ...-t ~ as C >. ~ 00 c:..> E ai ~
. ~ 00-0)_ (I) 2 . (j) ~ (I) ::J (I) E ctS
~ _ (I) ctI (I) c:..> "'C +-' ~
. ......-4 cooUJ 0..(1)00001-
ro (I) 0 Z ~ >.- 0
. $:l II) I I I 0 0.. en.~ Z
..A4 01
. ......... . I I I
. ~ . ~
(J'J ~
. 0 ~
. u I i
. a
u
. n
::l
D-
.
.
.
{...............................
. . . "C
: :
. .
. .
: : Q1
~ Q) ~
I ~f I 1001
. U)
C'
. C
o-
f...
~ () ~ i Co
. ; 'ii i Vl
1 o~ !
. ~l--J
.
<D ro
- '0 -
. ~ 0 e: ::J
u::::2: Q) .~ '0 C/) 'O<D
E e: <e:O)
0)l!3 ::J.Q o ro.!: e:'O
. e: C/) (,)1tS ._ e: '0 ro 0
.- 0 o .... 'Ooe: e::::2:
fru ..,. Oro ::J .- .-
.... <(1tSLL o e:
. <DQ) e:Cl.. -- .... :0::;0
~ > (,) Q) Q) O)e:e: roC)
"'d Q) .- ~c: e: Q) Q) - e:
o ~ ";:: ~ C/) ro__
~ - e:
Q) ro .... ~ C/).-
. <U en 5r e... e... e: ro
- ....
= .... l-
e...
. ~
~ I
.~
. ~ t:
~ ca
.c
. 0 (.)
U ;:
0
. '-" u:
t) e: t{)
. 00 0
CD 15C/)
00 0-
0 E 5 e: ~~
...
Q) D- .... .- .Q
. 0- C/) ro ro
_ c.. - .(j)
.EE (,) e:-
U Q) >- .- en
'O::J .... 0 ro .~~
. e: C/) e: --
0 ::J C/) U ,.. Q) .-
0<( <( .... 3:
ro ro e...C/)
~ .... '0 1tS
. I O)e: 1tS 3:0)
-oro 0 0 Q) .!:
.- '0
I ro > e:
, OJ Q).-
. a:LL
00 /\
. .~
00 ,
. ~ r-i-l
. I ~
I ~ I i~ I
. =
< i U).2 2i i Vl
. 1 ~"E ~ 1 .....
~ .~ ~ (f ~ 0
i ~ .. i Vl
. ~ >
00 . . "0
. .
.................................... . () .' c::: . <(
. 0 !'iie!l~~ ! .....
,OU"oo' 0
U ........................) i ':;:II: i 4-'
,caQ) ; u
. ! ~N I (j)
tn
l 0 (j i u
. ............................i -
.n
::J
. Q.
.
.
"0
. Q1
-1-1
CI)
. C'
en c
.-
. c ....
en 0 c.
~ (/)
. -c --
~ c -c en
::s --
. -c -c :::J >
Q) '+- ...- --
:::J en ~
. ...- ...- -
en (.) ctS c en
. ctS ...- -- ...-
c c.. c -c c
en -- Q) Q)
. c -c E E Q) E
0 Q) -- Q) -c
. ......... c:: ......... ::;, t
-- -c ctS
...- Q) "- -
. ,..-...... c.. ::s en Q) (.) u as
"0 E - > 0 c: a.. I
(.) -c
Q) 0 - -- Q)
. ::s c: ::s -
:::s en -- ..c en ctS en -c
. ~ en Q) "- 0 c: ~
'+- Q) 0
I .~ ctS ..c 0 ...- ..c
~ ...- --
. ~ -c 0 en c en en "'C
--
-- Q) >
. 0 c: ...- ctS Q)
.... -- --
u ctS en Q) Q) ...- ~ -c (!)
--
. "'--" Q) "- en > --
c: as -- -- en >
00 Q) "- ...- ...- 0
. 0 '+- c.. (.) c:
00 -- Q) ctS "-
! ......... -c (.) "- Q) c..
(1) ctS Q) ---
. u E c: c ...- en E en
as ctS c ...- I
C t Q) !
. 0 "- c: Q) I
0 en Q) ctS (.)
~ --
'+- Q) '+- .... E c.. --
. I ~ c - 2:
...- Q) ctS Q)
-- ctS t
. c "- -c Q) I
00 -c "- Q) ctS en
--
. I .~ ~ c ~ E c a.. ~ Q)
00 :::J '+- Q) Q) '+-
I -- "- --
~ C) 0 ...- Q) CJ Cl ...- c:
. 0 c c: --
~ "- Q) ...- Q) "to-
- C) Q) Q)
. cd 0 ~ -c Cl . . -c Cl
I = -c V)
(.) - - '-
. 0 '> '> '> '> 0
< ctS V)
...c a:l >
. ...- u
Q) <{
~ I '-
. 00 ~ I 0
......
I u
~ (j)
. J tn
. u
.-
. .a
::J
0..
.
.
.
.
. "0
OJ
+'
. CI)
CJ\
S c
. .-
~ l-
ts '# '# ~ Co
. ~ 0 0 V')
oS 0 OC\lO 00>0 0 -
~ fA-<J?fA- fA-0fA- .- c
0 ci 0
,.. ~
. =
I:Q 0(3
~ ,
~ ,
. a. I
a>
0
~ ~
. .~ ci
~ fA-
~ '# (J) ...:
~ 0 0 ~
. 0 OC\lO 00>0 C
.... fA-<J?fA- fA- 0 fA- 0 a>
~ ,.. ci .- It) E
0 a.
0 oS
. ! C\I
0 c-
a>
- ~
. ~~ ~ a>
,..-...... -
:3
+:; a.
"'0 :3 E
.,.. oS 0
. ~ .... -<Ii 0
I (l) ~ ~ al- 0
=&55 ~ I
~ 0
. c:,,)- ~ '# al E '(ij'
~ ~ ~ 0 0 Ut: E
OC\lO 00>0
;.;. So. 0 fA-<J?fA- fA- 0 fA- 0 "Cal
l: ~a ci .- a> a. "C
. · ,..-l ,.. 1i)~ C
~ (J) al
I ~ Q S c 0)0) !!? I
"Cc
0 :Jo_ a>
. 0 ~ ~ ~ 13 (J) fll~ -
a> - c
~ ..a a> .a> ";::
U a. ~ (') c a. f'-..
~ -a (J) :;::::; Oa> u)
. C 0.0
~ . :: - ::> C\la> C
'l..- ~ I I 0
~ ;: fr ,.. (J) (J) ~.ro ~
00 - - 0-
. I ~ ~ ~ ~ a;,#~~ ,.. 0 (J) -0 -
CO C)":..... 0 c- (J)
00 ~ E ~ C'i" O?~~ U 0> 0> <0 U 0 0>> ~
~
o (") C! fA- 0) .- ~:;:::::; 0
(') 0'" 0) al 0
. Q) ~ '.l:: ..... ..... ,.. fA- C 3=
r..; !:S 0 Z..... 0 c: 0- a>
fA- 0- fA- "- o ~ ~ I
(J) ::> (J) a> .-
~ ~ ti (J) ~"C a>
U l.L ~ -
;..~ a> a."C :J
. ~ 0 ~ 0 a> a> a.
0 ~ e e -00) E
(J) a.. ::i a.. -o~ 0
C al a> al 0
. ~ '"" 0 i= al 1'ii13
......... ~ 13 1ii 1ii -
~ .~ ::> ~(J) 0
~ a> 0 0 ~
~ ~ II: al a>
a. 0 0 a> 3=
. (J) ~ W ~ .0
;: ~ 0 C .ro_ E
0 ~0g,05 -c:
-OC\lOC: 0 (J) a> :J !
00 ~1:i0 a> fA- 0> fA- 02 3: fA- 0 fA- .- .- cE C I
> . - . -
. t,:, ~ 0_ ,.. ttl o ttl a> a. C I
.~ - 0 I 0 0
o 0 (J) 0-
00 ~ a> - CJ) .2 a> :3 a.
~ e <( 0 <( ~c- :J
. a. a>
~ a.. z 2?0) "C
i:i i:i i2 ::> .. e. '. a>
I ~ ~ ~ ~.~ (J)
.....-4 ~ ~~ ~ l.L al
. II: '.l::.... :: +:>(J) .0
cd e e E: w l::S ~ ~ ~ :J a> C
1ii ~ ~ E: 00
CJ) <:> oS E: l.L ~~ ~ ~ 0 0 I V)
~ :::::- <:> CJ) i 190.. ~ '-
. 0 ~~ I;,) Z ~~ I;,) 0 I 0
< :c ~~ <( ~~ ~ "0. .s .2 V)
:3 II: al al <( >
. I a.. .... .... I- .... .... U-o u
:: :: :: :: ~
I ~ ;:s ~ ;:s ~ I <(
~ ~ <:> ~ <:> lOo!l '-
. '. ~~ '. ~~ .-=
~ ~ '. 0
00 ~ ~ ......
:: :: ~ == U
. 0 ~ .~ ~ (])
~ S (f)
U ~ = u
I oS .s .-
. a -
- - .0
~ ~ ::l
. -- J 0..
.
.
.
"'0
. OJ
-IJ
lI)
. 0'
C
.-
. L-
a.
. +-' "- V)
u 0
a> "'I--
. "- a> en
--
-c - +-'
. C ..c en
-- (tj 0
. - u
-c --
(tj
. c > a>
(tj (tj >
--
. +- en +-
U a> (tj
a> '- '--
. ,,-...... ::J +- +-'
'1j "- (tj
-- 0 en
. d) -c "- --
..c c
= ~ -c --
. = - (tj E
"'I-- (tj
-- a>
· l""'4 +- ::J -c
. ~ c ..c
= a> en c "- (tj
. 0 c a> -
-c (tj (tj ro
to) -- a> >
u +-'
. ~ 0-- a> 0 c
. 00 +-'2:: 0) a> a>
00 ==a> ~ -c E
(I) ~en 0 --
. I - 3: t: +-
(.) eno c.. (tj c
I 0)
. 0 ~+-' E ~ c..
+-' E
c: ~ -c a> -- a>
. c oa> a> 0 -c c..
0 +-' en a> a> 0
. -- 3:~ c -- -
00 +-' -- en en +-' +-' 0)
. .~ u 0) a> EO) ~ (tj (tj >
00 a> -- "- - - -
- 2:: en "-u (tj ::J :::J 0)
~ -
. 0 a>-- C U U -c
a>+-, +-'2:: - -
~ u +-,en (tj (tj (tj - I
. cd cO a> 0) 0) I
(tj Oen (tj 0 0 -c I Vl
= - u '-
. +- ~ ~ +- ~ ~ 0 0
< (tj (tj Vl
0 0 ~ >
. "0
<(
~ I I I '-
. 0
00 I .....
u
0 (])
. (/)
U u
.-
-
. .0
::l
-,~. , 0..
.
.
.
.
"0
. ~ ~ ~
Qm ~
QC)
. - ~ ~
& ~
~ c
. i ~
~ ~ a
. ~ ~ (/)
a
.
.
. ~~~~~
~- t::
.
~
. ~ =
!/) ::s ~
.2 C) ....
. 0 :t:1: ~
~ ~ -C)~ ~
r " ~ l:S~.SI.s C\I
~ c:: ::sl:S.:::!wu.... -
\oj -- I: 0.....- l:S ~
."~ ~ I: ~ ~.~ :>. 0)
\JJ '6 ~-....tI) ~
~ r: I '5
.,.,J -2 ~ ~ co g.
,....c CQ .S! as e
~ oS Q. ! g. (:J
. -p e Ji l: e Q.
,....c 1:: {! i Q) (:J e
~Q l).... ~ & a
. 0 .t ~ J i- ~ ~ 0)
u - Ci 'oct Ci 'oct :=:
. "'-""S
~
. rLl~
I rLl ~
. ~~ I
O~
. 0 Q) .e I! .e tC; ~ ~ tt: c ~~~8~~~;g~~~~
Q) () 00 C ~, O)~~~C") ......-::- -KClCl
. ' J ~ Q) :;:: ~ c::) ~ ~~ ~ ~ ~ ~ ~ M' !O' -~ ui'
, ~ Q Q. ~ CI) ~ ~ ;;: ~ ~~~
! ~ -- fI) ~.s c::::i "7 - I
! ~.s I! 0) -
. e~-.s I
LI.I .S ~ ;g
rl'\ ~.- =:3
\I../. :::::: ~ co
. .~ cij ~
rLl It
. ~ b
~ J!!
.......c ~
. """. .S:!
'-~ __ VI
-g .-s~ \\)~ '-
. ~ Q" ~ ~ ~ ~ ~ " s;
< ~ ::! ~~ ~ ~.5 >
?\ ... ....- E: -~ I
\\) \\) C) tt: 1::lC) C) .~Jo;;:tl u
. =: ~.~ ~ ~ ;;: ~ u Q 8 t$ <c
I ~ ~ tt: E: ::s I::"b \\)!=l.~uC)1: l.-
. ~ \\) 1:: ~ " ~ ~ ~ I: .:: _ ~ ~.;: ~ E: I · U ~ 0
bl rLl IS ~ ~ .i ~ ~ ~ ~ i~~:s~~~a~~1:1S t;
. 0 ~ ~ ~ ~ ~ ~ t:. t: =tl ~ .s ~ .s ~ ~~ ~ ~ ~ ~ ~
. U I ~
I if.
. "' w..._~.._.._~_~.__._.._~.,...~.~. ..
.
.
.
.
.
. ~
cu
. ~ ~
. .s - - g'
..;:;"- C> ;:
. ~ C a
~ ~ --- ~
. .5 E ~ ~
E ::J "'C
. a.;;; ..c: E Q)
g) _ ~ t ..c:
. I .... (/) ~ (.)
~ C c.. (/)
. I __ "O.Q Q) en
. ~ Q ai :g.c
'U ..... - 0
.::s Q) (/) .-
del) "- C ai
. . .... 'l:i (.) 0....
..... ~ __ __...J
.d 0 ~::c t5 (ij
.c::: ::::l C >
. U .... c.. ::::l Q)
"-" - -- - -
. 00 .S! (/) Q) Q)
00 eI) C .::: c '"
. <1.). . .- 0 - C
, " Q) .~ :0::; _ ~ 0
. ...., (,) :b (.) -~(/)
O -- C (.) (/) .....
. ~:s 1:t. __ Q) ,I
~ ~ c: .2.... -~ c..
. ~ Q) ~ t=-Eu
00 en E Oe""C~
. .~ ctS 1:: c.. >- ~ -c
. 00 _ ~ c..~-O
~ en Q. ::::l c.. ~:!:::
. .....-1 0 ~ (/)uCC
. ~ (,) "0 ~~Q)~
.AI 0 ~ -- (.) E
. ~ _ ;:;;;;. . s: "- t -
en .S! .5 a ~ Q) ~
. ~ c.. c: - ~ (/) c.. 8' -:-- ~
. 0 ~ J!!5i()~~~.8 :;;
. U en .s~cri .ri Q) i
u
. ~
. U
J:l
::}
0...
. ~
Q)
. ~
0"
. .~
i-
a.
. ~
. ...
· C)
c::
· . ... .1::
en 0>
· C 0>
o c::
· :;:::::; as "Cl
(.) '- c::
.0>0>
c.. C 0>
· en Q) ....
c: C)
. "- <? "~
".-..... C) C c..
· "'0 c 0 CD
· g ~ C ~
· = ~ .9~en
o.;:j .0 ......' .: ...... ~
,... --- ..... '-' Q) ~
· o"'C Om Q)
· u CD c.._~
"--/ en c.. en en
· ctS~~~'-"'
00 ..c (.) en:t= en
· en ,,,~ CD= Q)
Q.) '*' '*' '"C +- .-
· (,) CD. _ "- => :!: I
-(/)> -> ,
· 8 ~~e<(u
· 1"\ . ctS en c.. a: ctS
~ +-0>+-:1:-
· rl'\ ctS (.) ctS '-"' ctS
..., ~ ..c: O..c: +-
.~ +- '- +- en c::
· en (/) c.. (/)"'C Q)
· ~ CClC5E ~
'd 0 C 0 _ t::: :;:
· I $::l "8"c "8"'C ~ -:- ~
· ~ cc CC ,,,(.) ~
~ ::J as ::J ::J ........... .s
· ~ U.nu.u.~CD ~
: 18 <5 -ci CD ~i
· L _ ----.
.
.
.
.
"'C
. OJ
-IJ
.s CI)
. ~ C'
c:
~ .-
. s...
~ c..
. == (/)
~
. ~ 0 (') C\l
~ ,.... 0 0
f'l Il) 0 Lll
r-: C\i ,....
. ~ ~ ~
.
. ~ fl fl
a a a !
.
l".:l
. ,-...., ~ "# ~ ~
0 0
"'tj .~ 0 0 0
0 0 0
~ Lri or:i ('I)
. C1.) 1:: ~ ,....
= ~
~ ~
. = ~ '. '. '.
~ ~ ~
.~ ~ .== .~ .~
~ ~ E::: ~ ~
. = ~ ~ ~ ~
~ ;... .... en .... ....
0 .~ ".:: ::: - ~ ~
. .a a.
~ ~ Q) C\l
U ~ "'" ~ "C ~ ~ ..-
~ co ~ .... ~ ~
. '-'" ~ ~ I'- Q)
,.... L: I
"0 en5
rL:J ~ ~ L: -
- Ol.- "#
. rL:J ~ . .~ c::(li -,....
S en :ase
.0 Q) en ~....
Q.) Olen Q)~.E o 0
"C ,....
. ~ '. 0 c::- .... .~
........ ~ en :as g. _ c::
U ~ U en ::J .....- o ::J
I ~ ;:s Ol ....Q)Q 1:: ~So en 0
~ c:: l!tEOl 0 en a. ::J ....L:
. I 0 .00 .Q "C .!: a. C::ell"C ::Jo
~ a.. ::J Q) -L:o ~C\l
.~ <:)~ Q)C::C:: .... ~u a.
~ ~ >Q)O- co'
. ~ ~.l::l Oc:: ,....co
~ ~ ~~ ~1ilN ~ 003= ,"'"
-g L:.-g c:: Q)~:g
re ~~ ell :!:::23ell a en 0.._ co'S_ I
Q)eno"C ,....O~
. ~<o( Ol~ en 3=.e. ol:l enC::OC:: -.c&,
rL:J ~ c::0- en....Ol en~lZell ::Jell .0
.- .- .!: c:: Q) .!: >- o-....~
32enell 00..... - ~c::<Cen .cc::01l)
. .~ Cell'- .S~a. .OO.lo:m ~ 0.- 1:: ~.Q ~....;..
"C....o
rL:J .S co II) ~ E ~ ~ .!: 0 5'5.90. Olen::Jen
I ~~ Ol.- 0 0.... Ol E .- II) 0 Q) c::.~ 0::J
~ c::"COenen-c:: (li Q).... :;:;EL:~
. .... Il) '0 m c:: 0'0 ufW :>; oena.Q) Q)EOQ)
.- Q) en -
;::s~ (ij::Jl!Pi=-~uf :s2 :!::: .- c:: ell Q) 0"'" 0
~ 1:::!:::-"C ~u'Q)
~ Ol>.:;:; c:: ~- Q) Q) Q) (ij Ol a.
. ~ Q) 0.0 0 .~o :;:; Q) U a. c:: ::J (; OlCO :;
. .... 00 = 3=
en c:: 0 - .... Ol.- , ' .-.- Q) ~C:....+-'
~ ..:- Q)[-c::a.c::5 :c Q) .2 32 "C ~.c 5~ Vl
II: C::"S 0 '-
.s .;::::J"C ell "C.- ....._ Q) ::J II) 0 .=c:.c.... 0
. 'soC::5iQ)2lenoc:: C::ellello
< o-oo_:g::J.lo:enQ) "C~_>- 0-""-"'..... V)
~ (I) c:: 0 a.::c a. (; en en o-en- ua..enQ)
~ c .- Q) en .... 0._ :s: Q) Q) uOQ).s; _OOlm >
. ~ 0 C:::!:::~.Qe~ lZa. -Q)3=5 ..... ell-C:: U
:s ell::JL: ::c ::J1:::;:;.c <(
~ 18 cp "C "C a. c:: .2 <C "C ::J 0l1:: E 0 C::OQ)ell
~ CD :;:; c:: c:: c:: ~c:::c ~c:: C::ellO_ CJ c::a.Q)(li '-
Qj c. .0 0 ell~ ell ell ::J._ ell c:: Q) Z 0 ..... ell~~"C 0
. rL:J en ....EQ)Q)c::Ea..uQ) ell..J= 3=
~~ .5 c "E-1tjQ) ......
Q) .....~(li.E ....-- (ij "C"C"CQ) 'E Q) ~ .0 (li u
0 ~~ C) 3= .g Q) '0 .- .g .!!L~ a. c:: c:: c::._ <J)
en 0 Q) enenQ) Q)Q)Q)> enC::Q)"C
. C C::Q)Q)~....Q)enen.... ===Q) ~ ~c::a.a. Vl
U .... c=- ~ <ca..1I: a..a..<c<ca.. <C<C<CII: a..<cCI)::>
;::s J!;! >- u
'S - -
. ~~ lD (j ..0
::i
--~,,-,---_. CL
.
.
.
.
. "'C
Q)
..f.J
. en
0'
c
. .-
....
a.
. V)
C\I 0
. 0 10 l"- I
~ 10
~ <0
..... 0
~ ('I) ci
. ~ 10
~ I
. en
-
~ 0
fJ CD
. ~ ~ .e-
0.
~ a;
. .~
Q) Q)
-[ E
(fl. ~ E
~ 0 0.
. 0 0 0 0 ~
'\j 0 0 0 0
M Iri 0 0
a; 0
Q) I"- :J 0
. '0 E 0
::s r::: en .....
.. '. ell ...
0
. d ~ ~ a; -
.~ .~ .~ '0 '.
r:::
el"'""'4 ~ ~ CD ell ~
. ~ ~ ~ E en S
d E " ~
.... .... oen r:::
~ ~ o~ 0
. 0 ~ ~ 0)
~ ~ ... r::: r::: ('I)
I u o CD CD .(;)
~ ~ -0 - ;:, ....-
'--'" ~:.:i a; 0
. 00) ~ :c
:;::;r::: a;
0.- en I
r.r.; CD en r::: -
. 0.;:' 0 r:::
r.r.; en 0 :;::; CD
r::::C '5 II:
Q) U..r:::en '0 '0
. .'!::~ ell r::: I
<3:'" ~ ell
to) >enO 0
:CCD~
. 0 ~E.2 E- o
.CDJ5 !!3 :J en
CD
I ~ a; 0.;:, 0 a; en I
000.. CD r:::
. ~ '- a. '0 .~ CD
~ 1ii ... CD 0
00,- 0. E :.:i
CD_en
. (j)en~ r::: E 0)
I 0 r:::
r.r.; 060 :;::; 0 .(;)
r:::"-- 0 0 en ;:,
.- '0 en ;:, ... -
. -l""'"'4 ... r::: 0
.oCDr::: - 0 CD :c
r.r.; E 0. 0 en -
..:!~u r::: en E ~
0 .. t:: -
~ 0.._ CD 0 -0 r:::
. '0 r:::
I cE 0. 0 ~o. CD
.Q"(ij ~ 0 o CD 0. II:
~ 1"-... en 0.
0) en -'- :J Co> a; ell '0
. C'd O)'!: o o...r::: ... 1-0:;::; t:: r:::
"'Een .;..:...e z~en~ ;:, ell
= r::::2 .. CD 0 ;:, en V)
:ai 'S ;1cO.o ~en w.- CD '0 0 - l-
. 0).0 o 0 r::: o 3: ~a.enCD 0 .~ 0
-< '0 I en ~:;::;ell~ OCD w~~5en -g V)
_O-CD ......- CD
;:,- CD -> Oo~o~ ell I >
en.o~ (/)2 ell 0) ~~ ..:-:.. 0.
. :;::: z-3:ell II: C: O)-.a en a; '#.0> U
g'a; e '5O O~~-e 00 r::: ~ 0 r:::.;:: .....r::: <(
.- E 0. :;::: -ell u.. r::: .(;) -= 2.2 4j' -.-
+.J 'Q)CDo. ~ -OCDell >- ZCD;:,r:::1ii1ii~ (/);g I-
1-0...0) wo.
. r.r.; r::: CDEell OEEE II:E w-OO -0. 1-;:' 0
'E E t:: CD 'tJ CD :c 0 '0 '- -01 ......
w~...... z'" w- ... 0'0 ~CD U
0 == ell.2 CD 0..000 o.CD~ellCDr:::
~ ell 0. 0 t/) (/)'t:'t:'t: ::s~ OE;:,';:: 0;:, CD II:;:, (J)
. _CD> CIS ZCDCDCD o 0 ~ CD J!! gp:: wen (j")
U D.. (/)0.5 m _0..0..0.. 0..0.. O()_>o.._< o..~
m u
CD
. C IL ..0
:J
0..
.
.
.
.
. I
..--.....-""" -
. ......_.<MMM
S -~ "'C
. as
Q t OJ
-1-1
... .c= 0 0 lI)
. ~ o~ fh 0 0
r"t) fh fh * 0'
~ I c:
:3
. = .-
s...
'I) ~ a.
. Q V)
Q I
N
~~ 0 0
. - fh fh ~ ~
&J
I c! I
.
~
. '=
6~ 0') " It)
It) 0 " ,..
~ ]I .-4 T- O 0') 0:1'
. III fh - ,..
,.-.... .... ~ ~ ri ti
'"C ~ fh
. == U
(1)
. ::s == "Il~
~ .5 S In
Q ........ tn
I f'l:l ~ i ~ " It)
· 'f""'I4 ~ = c; ~
. ~ 88.~ 0
~ ~ cD 0
Q .== ~ fh T- N
fh *
. 0 ~ fI.I
I u ~ B
. '!:
~ ~ t ~
~ fI.l QC
00 li 00 It) T- 0:1'
. 0') 00 ~ N
::! i~ 0 C\I CO ~
00 u) ~ r-: .0;; I ...-
~ ... fh C\I
. Q) ~ fh T- CO
,..
fh *
.... rfl.
U ~ ~ rfl.
. ~ 0
~ 0') C\I rfl.
0 en It) ('I)
S m ,....: 0
T- O
. I ~ " d
ei 0
I~ ,..
. ~
. I .~ ~ ~
I~ ~
. ~
~
. ~
~ ~
.;0..
. = :a
~ ~
. I < f: :s (J) (J)
Q". ~ ~ ;s 5 .~
:!:
. ~ 0 ~:p > if)
~ ~ ::: () ~ ~ n l-
. :ct~ 10. <( I 0
00 ~ ~ c: (J) if)
~.- II) c: "0
0 ~ E .;:- Q) >
. 1"0 I.; Cl (J) U
~ II) <( ~.s; as <C
CD
U oC:l 'f~ ~;g Q) l.-
. ~ ~ () :: ~ Q) 0
c ~ u. ......
u
(J)
. Vl
U
. ..0
:::J
0..
.
.
"C
. (])
.f-I
CI)
. C'
LO ....vCO tOll!! C
~ co co LO CJ) (l') 0 r-. CO .... (l')COv (l') 0 .
.s r-. V .... CJ) LO iI'} LO CJ) ....r-.LO C\IN .-
. .s C\I CJ) C\I CO .... .... V cD C\i~~ ~Q) ....
~ ~ cD cD ..0 ..0 (f) 0> LO r-. .
~ 0 COvLO CON 0-
il'} iI'} (l') iI'} (l') ~ CJ) ....r-.C\1 vN
.... iI'} LO cD iI'} ~ - LO U')
. ~ iI'} C\I~ CO ....
.... iI'} iI'} iI'} iI'}
~ iI'}
. ~ ~
~ '5 ~ ~l ~ ... ~
0 ~ 0 0 0 0 0 Sr
. c iI'} iI'} iI'} iI'} iI'} iI'} LO Il: 1l:::S f'.l
~ 0 ~ ~~~ c:s II:
~ CO
C\i .5 ~
I (l') --~:s E e
. iI'} .s ~~~ ~~
~ ~ ~Il:~ ~~
.~ II: ~ ::s
. ~ t'.l l::lc:s
~ c__ l~
~ 0 0 0 0 0 0 C'i C'i ~.s.s ~ ~
. ~ ~ ~ ~ ~ ~ ~ ~ ~~~ 1:;..
(l') (l') ~C
~ ~ ~ ;:0.
. ,-....... ~ ~ c.~
~ ~ ~ U
~ ~
. (L) ~ ~
= ~ -~ '. '.
.~ ~ f'.l f'.l I
. = a-~ V to (l') CJ) C\I 0 CJ) CJ) ~ ~
iI'} CJ) CO LO LO iI'} CO CO ~
.~ ~ C\I 0 .... V CJ) C\I
C\i (f) iI'} iI'} C\i ~
~ ~ ....
. iI'} iI'} iI'} C\I
= iI'}
. 0 '"E l:"!l lD
U ~ l)()~ ..-
;;:... .Il: .e
"-" ~....
. C ~l CO 0 LO C\I r-. 0 (l') LO I
r-.
CO LO LO V CO iI'} CJ) CJ)
I 00 ~ ~ ~ CO CO CO ..... CO
..Q ~~ ~ ~ iI'} ~ 0> t
. I 00 ~ iI'} .... iI'} .... (l')
C iI'} iI'} iI'}
(1)
. ~
U - I
. 0 ~ i ~ ~ 0 CO CO ($; 0 LO CO
iI'} CJ) CJ) iI'} LO
~.~ r-. C\I 0 CJ) .... r-.
Q ~ C LO ~ LO ~ cD (l')
;.... .-= iI'} .... iI'} ~ ~ a;j
. ~~ .... CJ)
~ ..s iI'} CO
iI'}
. :::
I 00 ~ I
t:: I
.~ a '.
. ~ ~
00 ~(> c: c: c: c: c: c: c: .s
. ~ ~~ Oe oe Oe Oe Oe Oe oe ~
"O~ "C ___ "C ___ "C -,........ "0...--. "C _ "'C......
I -~ <C:::c <C:::c <C:::c <C:::c <C:::c <C:::c <C:::c
~ ~ c:s ~o ~o ~o ~o ~o ~o ~o I
. cd ~o 0-0 '-0 0-0 0-0 0-0 0-0 0-0
0_ 0_ 0_ 0_ 0_ 0_ o-
Il: 'E ... Vl
~ ~ Gl I-
Gl (f) Gl Gl 0
. E Gl c: c: Cl 'li5
< c: 02 02 06> l!! ~ Vl
I , ... <5 Y c: CIl >
(f) ~ a. w C!l en
Gl u
. I - I 0 , ,Q. , , , <(
.... os; >.C!l >. >.(f) ~ ~ ~Gl
~ - - _c:
+-J :UC: Gl >. Gl Gl- ... 0 I-
~ <C 02 (ij 0 (ij (ij~ 0 0 o c: 0
. 00 ~ca CI) m CI) CI) 0- ~ ~ ~~ ......
o Cl 0 0'0 0$ u
0 c:s ::l ~ := G> := :=Gl .2 02 :=c: (j)
. ~ (f) 0 .gE .g .0'0 :c :c .0 0- Vl
.- Gl ::l.... ::l ::l ::lCll
U l::l 3a: o.w a. 0.0. a. a. o.:E u
.-
. ..0
:::l
0-
.
.
.
.
. ~
OJ
. ~
0'
C
. .-
....
~ a
. U ~
-. .5:
. ...... ~
. ...... ~
..q: en
. ~ ~ 0
c:: +-
. CD S ~O)
. ~tJ) Q)Cl
m c:: (.) ctS
. g N =s .~ Co
. Q) ~.~ 0) > "'C
::s CD.... · · CJ) CO 0)
. = c:: e ~,., eEl
-;:3 CD Q.. ~ '.&.I 0 ~
. = ~ c::~= 0
. 0 ..Q.5 ~ C) CJ) ~
u ...... w~ ~ 0) '.&.I W
'--" Q a...;. ...... = ~ c.. I ..-
. ...... CD Q "'C CO ,
rJJ. 'A ~ ....... - +- CJ)
. rJJ. v~...... > +- ~ I
Q) ~ ~ ~ 0 .- CJ) ,
· U ~c:: ~o..ca~
. 0 CDCD QC~O)
~ .c:: Q) ...... - ..c
. f"\ . U Ji: Q.. "'C (j) +-
~ .,.. ~ e 0) 0) '+-
. rJJ. ~..... E+-o
. .~ ~ _ Q).....::J .c: I
rJJ. Jg .c:: 0 .5 ~ ,
. ~ ;g...... ~~ EO) I
. ~ 1a = ~ c...5 E I
. ~ a..;;;; Q) ==: CJ) '-" '- ~
~ ~~ ~~O)o s;
. :: ~ ~ .S ~ .~ ~ I ~
. rJJ. c:: Q.. t I- I- c.. 0
. 0 ~ ~ -:::: cci .ri "ii
U ......." .::: ~
. ~
::J
. ~
.
.
.
---,--- "C
. ~
..fJ
CI)
. ~
c.:
.-
· a
I !:S I/l-_ I/l- I/l- I/ll/l- I/l- I U')
. ..... Ol III ..... Ol III Ol III OlOl III Ol III I
~ +-t"t:'"~ +--"i:'""''1::'" .........l::"....."t:" <
t""\ E :J ;... E:J E:J EE:J E:J
..... 0- 0 := 0- 0 0- 0 0_0- 0 .- 0
. - :2 :J: ~ :2:J::2:J::2:2:J::2 :J:
~- 10 CIO ....... 0,.. 0,.. 0 10 II) 0,..
~ C! Nooj <0 <0 <0 '<t "':: <0
:::t 000 ,..
. ~ ~
! ~ ~ I
c;::) '.
. c:::::> ~
~ ~
....
- E-.;j - - - -
. .19_ .19 .19 .19 .19
~.s ~ ~ ~ ~ I
fi ~~ ..:..: ..: ..:
. >""'1 Gl Gl Gl Gl
... .- .............
~ S ~ a a a a
.<:) c ~ .-.- .- .-
. ~ .=: '! '! ! '!
",-...... ~ , III l::S .-.- .- .-
- Gl ~ ~ ~ ~ ~
~,b;::t a .~... - - - -
'-J Gl III III III III
. II ~ a: (.) (.) (.) (.)
~ l;'J ~ ICe c c
::s 5: ._1:: 0 0 0 0
....., :::. ..... .. . I
. r" .. ..., 'C 'C 'C 'C
~" ~i ;f;f ;f ;f I
.~ ;: ~ ~ E
. ~,..,. ~~~ E ~ _
,..-4 ....... S ;:.. .....
~ N:= III~ ~
. 0 ~'~:J~ ;...
~ ~....... (.) ::: ,.....
~~ - ~ ~
U ~.~ ~ ~ =x=
. "-" -~ ~ . ~ ~ !I")
...... ..., ~ .- ~ .... -
~ - ~ - ~ "
rl\ ~!$ ~ ~ ~ ~
. IJU ~!$E III ~
00 ~ Q~ l!! ~
. (t) ~ O~ I E:::
" '\ ~ . ~ ~ -
. '-' .~ ~ 'SO .s
O ~ t ........ r..~
~ 0 S SSe S ""'I
tJ ~ .. a a ao2 a -
. ~ ~~ Gl .-._._ iii ._ ~
~ ~ E '&i '&i '&i'" '&i ~ ,
"'.. 0 ~.~.~ [ .~ E I
-u 'Zi ~ ~ ~Ol ~ l: 1
. ~:J _ _ -a. _ ... I
~.~ (.) _ III III III 1:: III ....
00 ~ ~ (.) (.) (.) (.) l'O.
~ ...,'" 00. . ~
. .... c c c c ....
. -1"""'4 S ~ E q q q ~ q ~
00 ~ ~fi l::2:2:2c::2 ~
r:"> l::S III III llIllI III ....
.~ """4 :;:; ~ a. a. a. Ol a. ~
I S ~ E
c"" - I
~ ~Gl..... CD.e
.,.. ~~ ~..:..:..: 10 ..: ~ I VI
~\I __ D. r~ J! J! .a -= s ~ \-
= ~ ~ """4 s:. s:. s:. m s:. ~ 0
. r.;; 1.2'.2'.2'"C.2' VI
~Gl - - -::I - ~
< ;:...2.e l!! l!! l!!o l!!.... >
r~ ~ ~ u: ;= u: ;= u: ;= e. u: ;= ~ u
~ Gl = -Ol -Ol -Ol -Ol:=
.. 0 ~ l::S iii 0> iii 0> iii 0> c: iii 0> t'\ <(
1; ~"E t'.:l (.) Ol (.) Ol (.) Ol:8 (.) Ol - '-
~ ~ E Ol .~ c a: c a: c a: &l c a: 0
. ~ III ~ Oc: Oc: OC:o. Oc: ......
I rl\ ~ Siii >C:l.Ill'1ll .1ll1/l.1ll U
! ...,~ ~ I/lCl -:20::20: :2O:E:2o: Cl)
! ,0 ~ :J ~ III III III III
: L U u__~__~ ~_ ~j ~
.
.
.
.
"'0
· 11)11)11)11)11) (i) .......... ~ (i) -;;- .e
22222 - ~ - - ~ C/)
~~~~~ ~ ... ~ ~ ...
. .S oS oS oS.S 0 ::! oS 0 ::! 0'
~~~~~ ::c ~ ~::c ~ c:
OLOOO'l;!" ClO ~ 0... ~ I .:-
. CO.....('I).......... 'l;!" ""-i co ""-i I _
C\I an QC) '"'-I I a.
~ .. tf)
. ~ ~
.. E:
~ .~
· E: ~
.~ ~
'i~ 'i.s
. ~ ~ ~ ~
"4oii
. .: t..~ .: ~
S ~ m ~
u ~ c ~
. ~ ~ 'g>> .~ I
C ~ W ~
. ~~ ~~
c _ .-
.- r... 0 .
!! ~ ~
. ~ ~~ ~
"'Cj m ~ ~
. ~ ~ ~
::s ~ ~
· s= ~ 1
. . J:j Q.; Q.;
s= ·
. 0 ~ ~
. U 0 ~
"-" ... (,J
S .~
. 00 ~ ~
00 ~ ::!
. ~ ~ ~ I
U :a "
. =s I
o m I
. I ~~ ~ .. II
I ~ Q,
. I .~ ... ~O
~ 0'" - "I
r" ~ '00 "fi
...,. ~ - Q) Q) III
. . ,..... ~ ~ g>> :
r" ~ C ... Q)
...,.~ 0.....:; - Q) _'t::!
. ....... 0)>..c:J ...
'- ~ C <C ~ oS ... *
~ ;:":;:;e Q)E ~ C
~ .~.:::: ", .- I
. r---'I --.- 0 II) C\I - 0)
. ~ ~ ~ -; ~ @ .s .n t::
,..... ~ C c:,.... ~ >- 0
. ~ Jo;; .2 ~ oE ";;; r:~ :t:: VI
~- - 0- 0 c: '""'l 0 >
< -.. ca II) ('1)0
· .:'5 ~;; · "0
. ~ S.2 0 @ g _~ II) <(
...... u ca E ,.... Q. ~ Q) '-
~ Q) 0 Q.=: 3: - II) a.; .: ~ 0
. I ~ ~ ~~ c: E.~ ~ oS ~ * .!!2 ......
00 f:'.l C ~ ~ Q) Q)> oQ .!!! j;ji. C c: ;;:
, -.., 1llQ. -~ .- III 'W
'0 (,J 0)- 0 a: 0-0 (,J 0) - (/)
.~ C e = Q) Q) Q) .~ C Q.
· """ooi .- i= Q. ~ ~ Q...c """ooi W Q) U
U ~!! Q.~_~o ~ >- =: :.:::
. ::! 's m <c - a.. - en ::! :t:: en .0
~ mU. Q.; 0 ::J
0..
.
.
.
.
.
.
.
-0
."~ ~
- - ~
. ~ ~ ~
. ~ECD .~
_ a
. Q 1:: (J) Ul
:::i. cu E
. ~....--
..... ~ ........
. CD ~ _~ I
. ~ "5~ -E
"'C ...... ~ .......
. (!) CD as (tj
. a S CD-g-g
. I ......... ~ ctS = !
....... :;::: _ en c..
. = "~.S!....... c..
o :iii Q. en ctS
. ~ ~ e 8 @
. r'-1 ~ CD (J) (tj
r'-1 as..... - ;::: C/)
. .. '\ "_ r:"....... ....... co
~ U - ctS en ~
. U Q I ~ 0
o U) en U
. ~ U) ~ -c "0
. ~ ~"S -E m
. r'-1 U) "- "0 ..c
"~ Q CD ctS .....
. I r'-1 U U) ....... (J)
~ CD c >
. ....... . S!:! 4: (J) 0
C\$ :;:::..... E (J)
. = _ 0)1:::2
. ......-4 as"~ ctS :s:
I ~ (I)";:: c.. .
. ..j..j ==-"~ (J) .2='- I
r'-1 "_ ~ 0 __ 1:
. 0 t::Q () ~
- ~ . >
. u ~ ~ ctS ~ I ~
'-
o
. _ u
_ ill
__ U1
. -~
___ U
.0
:J
~_ 0..
.
.
"'0
. ~
+'
C/)
. ~
I C
. .~
. ~
. s ~
~ ~ ~
~ ~ <0
..... ...,. Iif:l C')
. ~ l: <Xl ;::s ~
ISo ;:: ~ ~
1 ~ ~ .
. c:I::I -.::t _ ~ ;00>
~ g oS ii!
~ ~ ~ ~
~ ~ ~ ~
.. ~ - g~ ~
... .... .~
"".s .....
~ ~Jl Il) <f. 0> .... 0>....C\I00 C\I Il).... ~
. <0,- ..~.. T- C\I C\I V C\I C\I (I') .ug. tI.t (I') ('l') <0
. <0 <? '" fh~fh fh C\I
'. q l:: ii ~;! ~ ~ ~ ~ ~ ':1
::: t' :5 .:!: "! fh fh
<::l:: ~C!I 0
. ~ b ~ ~ I
~ Q l:t< "; <Oil) I
\J r:t!ll tn C! co
. <1.) ~ ~ ~fh
...-+::: ...... '. ...... ~" '. .... '.
. ~ <::l t: r-. t: 1;;l l5;l ~.~ ~ .-: g 1;;l 1;;l
. ,-..4 U a 6 aa >C:ll;;.s!~~ ~'.Ca a
p...c;: iiii"=! ~ :l 't ~~=J:l~ ~ a b ~
. .~ ~ .~ .~ ~ - ~ !l> 't ~ ~ ... ~ Q..sl;."': .~
__ ~ .......... IS S ~.~ !l>~-~rot;;. 0-..... ...
,-..4 ~ ~ ~ 1: e:; ~ ~ .~ ~.~ ~ ... ~ 'i
p...c ~ . !:S? l:S 'Q- ~~~~ ~.S Q
. Or..; - t .!: ~ '<s> ~ oS ~~ ~ Iii: e: Eo;; 0
~ .S ~ ~:: ~ Eo;; ~ ~ ~ a ~ C\l
U ~ ~ ~ S l:l ~l:~ ~
. '-" =c: ~ 'i e:; 1;;l ~::
~E e:; a ~ s ,
. rl\ ~ E _ ~ <-Q l
...,..J. r... <::l S rot;;. "'" l
00 '"""l U e:; I
. I (]) ~~
f''' ~ <::l ....000.... <0000<0 0 1l)1l)~00 ~ <Xl C'l~ ....
. '-' ~ ~ ~~~~~ ~fhfhfh~ ~ ~~~fh~ ~ ~ ~8l ~
O ~~ - 0 0 C'l C') C'l .... 0 Il) .... Il) C\I. <01
_ ~ !!2 52 0 0 Il) Il) Il) fh C\I fh <Xl fh .... C\IC\1 C\II
. f'ltt...... ""! T'"" ,.... EIt 0- T'"" fRo .,- 0 C\I
. t . bel ~ Il) ~ ~ fh ~ fh ~,
~ ::: t.l!l C\I
~ ~.s ~
...... 0
. . ~ ~ I
~ b a.
00 ~ ~! t-~.st-t- ~~.E5~~ ii ~~~~~ ii.5 iii! lii
. · l""""4 ~ ~ .... ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ a 1 a 1 'E ~ a ~ a ~ ~ a
00 ~''5 w~ ~ fIJ l ~ tn tn ~ l ~ ~ ~ ~ "-1 :es ~ J:l "=! ~ ] ~ ~]
. - III E::;.E::; "=! ~ t).S 1S 'Q ~ i5'Q 'Q >C:l 't ~1S'" ~"=! ~~ ~ ~
~ :e ~'~~ i~~~~ ~~~'i~ ~ ~$~~ I E 1] 2.1
. ~ ." .Q - '" _ ~ .:: ~ ~ Eo;; ~ oS ...0 ~ 1: ~ to,; ~ ~'I
,.. ~ is l5 000l;_ ... ~ ... ~ 1;;.... ~ l:S ~ ""'l
1 ~\I rS! ~~: I r~ ~ ~ ~ ~ l i:S i :: ~ ~ ~ 'i I t:
~ ....~ ~ a. ""'l "'" t) '" ~ - I;; S ""'l;;o. Q
. Q ~~ ..sl ""'l t) S ~ Q. Eo;; 0
.... ~ - ::l Q <-Q ~ Eo;; b U')
< ...... .siC> ... :::::t "'" '" .-
..I:::l ~~ ~ 0 >
. ~ e:= U
~ ~~ ~
l-
. I ~ 0
00 ~
ill
. 0 ~
. u
. U ~
.'_~W____~~~__W_'W'~_~___'___'__ 0...
.
.
. "C
OJ
. ..-
V)
C'
. t:
.-
s...
. Co
V')
.
.
.
.
. "'C
. 0
--
L-
. Q)
c.. I
~
. I '\j C
Q) --
. ....
=:s ....
en
. I = . . Q) I
· ,....c ...... --
~ r:: Co) .,-
. = C\l
CD C I
0 .s (J)
. to) ::J
"-" C-
. ~ (J)
00 aJ (J)
"- (J)
. 00 2- ~ ~
...
(t) ...
+-'
. 0 ~ c c
0 (J)
. 0 s-g "-
"'C "-
~ (J) ::J
. ~ J!! ca en Co)
- .... ca 0
. 00 CI) +-'
. ,..... Q en ..c +-'
. 00 (.) 0 +-' (J)
I ~ Co) en "-
. m 0 ca Vl
+-' l..,.
~ .IS -- Co) c.. I 0
~ c Vl
. ~ ::J - E >
~ ca u
aJ "- +-' 0 <(
. < e (J) 0 () I-
0
a.. I- ......
. ~ u
ill
~ - - Vl
- Co)
. 00 ca ..c u
--
0 (J) ..0
:J
. U 0-
.
.
.
.
.
"0
. ~
1-1
II)
· a g
. ~ .~
~ a
. ~ (/)
~
~
-. ~ !
. ~
,
.
. .... ~ C\I C') 0 ~ ~ re ffl re 8 ffl
'"'" -. C\! C\! ct? 0 en " . . .
~ ~""VC')O ~....... re ~ <Xl o~
o~ ~ 0 C') C') ,... .... ~ LO C\I ~ ....
. 'toooi ~ V V C') ~ (t) '-;' _....... ~
~ ~ ~...:...: ~ v""..,f ,...
;::s ~~ 0 0 0 0
. ~ ~
"0 ~
· ~ a ~ I
~ ~ ~ I
. ,....c ~ ~ ~ <Xl <0 ,... LO 0 0 (J) (J) (J) 0 (J) LO .
il-4 _ ~ IoooJ C\ILOC')<O 0 co ,... C') ,... 0 C')...... (])
---l roo.. ~ .. dcricviN d o:t " . . r-.:' (])
. .~ ~ ~ 0 LO C') ~ ~ en C\I...... C\I 0 <Xl <Xl -
~ ~ l"I,...C')C') ...... ffi ~ ffi ~<Xl ~ "C
I s= =<. - ~~~ 0 - - - - - (])
~ C') C\I C') C\I V C/)
. 0 ..... r.o ~~ ~ ~,... 0
~ ~ ~ a. C\I
. ~ oe u ~ C\I
U ~ ;,;;;, C/) '- I
. "-"" "W ~ =E .g
~ ~ 0..... .0 o. o. ~ ::) t:
liii; -- ~ ~ ~ ~ ~ ~ ~ ~ _ .Q I
-I ' 00 E ~ ~ a r~ ~ ~ ~ ~ ::: ~ Jii
00 :::! ~ ~ -~ ~ ~~ ~Ei31
. 11"\ ~ \.) 1 ~ ~ ~ ~ ~ ~ ~ ~ ~
I \JJ ~ ~ ~~ ~ ~~~(])t: I
,. "\ ~ · ~ r...- ""' ~ f"\ ~ ::;:- - ::3 .-
""" ~..... ~ - r..; f'-l 6"~f'-l ~ t: (])
· O~oi: ~ a~~~~~~~II'
E: ~ eo ~eo_a:.c:
. ~ ~ u ~ ~~ ""_u I
f'\_ ~ ~ ~~ ~g
. ~ ~ ~ ~ 1 Ji ~ I
.... ~ r.o C/) 0
rl\ '"'" C/) ... ~ _._
\I...l o~ t: r..; ~ t: ca
. ~ ~.Q r~ ~ ~.a
· ~ o~ 13 '\oJ'" ~ as
rl\ '01) (]) E (]) ~ a. >
\I...l ~ a. (]) U (]) t:
. ~ ~ C/)Et: '-0
. """'I .Et::2! (])"C I
(]) as .- (]) (])
--J '->a.IL :: C/) I
r---'I (]) .- (]) I t: as
. ,. ~ :g~o- ~.c \I)
"" \J .- _ t: '- (]) I-
d C) 0 (]) (]) ::J (]) I
. t:.....=E OIL 0
W ~ IL t: \I)
< ~"Q; Li.i >
o. ..l.c: ~ ~ ~ I- u
.. .-S g'*'*(!) ~ <(
::: > C/J C/J (ij I-
~ >-..;: UUU'- 0
. IoooJ ___(])
--- ~
I r" <; .g.g.g (])t: u
O\l...l ~ ~ ~ ~ (!) ())
.'::: ~
::: u
. U ~__~_ I~
.
.
. "'0
Q)
.....,
. V)
t::J'
. c:
.-
s...
a.
. >. I V)
..c:
. 1:-U OQ)
Q)~a1 +-~
. COQ) '+- :::J
'+- +-
. I +-0) CO:::J
'"CQ)C +- '+-
en
. C ..c: -- Q)Q)
CO +- _~
- ..c:
. +-en> ..c +-
CQ)O a10 I
Q)-- ~
. ~:L c.. s:::: ....-
C
~C'+- Q)--
. ::JQ)O --
....-... U '"C .-... == Q) I
. '"'0 3:'"C I
'+- -- en I
. (l) o +- Q) +-0
:s Q)a1en a1E
. = -..c:c -:5 en
. ,.... ::J +- Q) I
~ - Q) CI)
'"'0 en 0.. C\l
. = Q)Q)x Q)u
0 '"'0 --
. u ..c: 0) Q) 0C: I
u~
"--'" ena1+- EQ)
. U
rJ:J co..c: Q) ~ CJ)
. rJ:J U~ Q) '+-
en --
a.> Q)'"C'"C +- 0
. t) Cc ::J+-
'"'0 a1-- 0.. en
. 0 ::J EO
-en'"'O
$...4 uQ)c au
. ~ c+-a1 UQ)
-- a1 Q)-:5 I
. rJ:J +-~+-
a1 '"'0 ~
· ,...-4 en -~ C
. rJ:J ..c: ~ +- --
~ Q) +- Q) - - Q) Ua1 Vl
. - ten~u a1+- I-
..--1 ..c o 0 __ ~c 0
Vl
. cd a1 c.. c.. U5 C: Q)-- >
s::= ~ +-a1 u
Q) Q)eoQ) CE <(
. < > a:: c.. u en '-
- 0
-- ......
- I u
. Q) I C\)
~ 0 (j')
rJ:J u
. .-
~ ~J ..0
:::l
. U · 0..
--~--------~,.,"'---
~-~/_-
. __",,",,,,,w,-..v.
--..-.
.
.
.
.
.
.
. ...... ~
. __c t;
. 0 Q) (j) '"
. Q)E ~ E
...... 0.. =:s ~
. ~O (/) III
CJ) - Q)
. Q) ~
. ~ii;t: :s: i
+- 0 0 -~
. Q)........ 0.. >
+- '-' Q) (])
. ,-. (l) c: a: ~
"'0 0.. ctS 0 I
. 0 E c (ij ......
. ::::s 0.9 =:s ~
s::: (.) ...... c ctS
..~ 0 c ~
~ 0 :::J ~ '1,1
~ +- ~ -..... (])
. 0 coo(/)-
t) ocQ) ..c
. '-" :;::; 0 (/) ctS j
. 00 ctSOC ~
00 E Q) I '<t
. (1) ~ (ij 0.. == (.) I C\l
.-... 0 c... X ::> --
. u"O __.- W ;> :ell
O Q) cO +-
::J -- -- '"C ca:::J
. ~$-4 .!: -- c c ..c 0.. I
. ...... o:::J '" +--
C 00::::: 'u ctS '
00 0 c..:::::: Q) C ~ I
. .~ ~.Q (/) =:s .9 Q) I
. ~ m ~}g ~ 19 ~ .
. _ _ =:so> cO) II
C\S ..c E en Q) (]) Q)
II ,-..4 ca Q) a:: en I
. i-ol..... =:s c Q) ..c
1.....-4 Q) (.) c Q) ~...... .
. ~.~ (.)._ Q) 0..:5 I
. ~ CD <( ~ u.. <(.;: I ~
. ~ 0 I I I~
. I U · I ~
. ~ ~
__. . u
. ._ __ .c
___ ::::J
0..
.
.
"0
. ~
wf.J
V)
. ~ ~
. aj en:i
-C ~ U)
. c:: aj I
. o~ en-C I
~ CD CD en
. ""-'" E +- en
, I ........ en _ _ aj Q)
. - 0 ~I- -Cc::
Q) ::J c.. -- I
. C Q) OCij ::J en
a Cij ..c: ~ CD - -5
. en -c encE~o
~ en CD - - .....
· CD E CD 0 +-CD -Q;: I
c.. 0 c:: en +-
. ~ - - --=:::::: en --
-C ........ en -=:::::: C > _ ~
. Q) en ..c::J 0... 0 ~...c:: I
! en...c:: c..:!:::
. C') +- ~o en en;:
~ C C ajC') CD Q)
. I ~ -- 0 "S ~ ~ x en K1
It"\ '- E. - -- CD
. \JJ c.. C') 0 Cij ........ en
~ en CD ~ +- (.) en aj
. ~ > --=:::::: Q) Q)
I ........ ..c aj Q) C') -=:::::: E ..c: CD !
. 00 ::J::::> _ ~ <( :::s (.) ~
~ C')C~ ~o+-+-~
· I r~ _~ aj ........ ~ :::s 0 ~ aj 0 c::
. ~ cEo:!::: -c,y.; ~ c.. _~ 0
--. 0 t '^'" :::s -c --
. t ~ C')-g~o~o ~ECij
O +- C --..c c.. ~ ..c: -- -c (.)
. Q) - - ~ ,....,., \,u :::s ~ = .-
"" . C Q) 1Io..oiI... -c ~ ..... --
~ :!::: - - ,....,., Q) :::s - - :::s c- aj +-0
. "" . en aj 1Io..oiI... (.) ~ CD
~ I ~ ~c enLLJ:2 ~enc::
. ~ c+-+-ajQ) I Q)_
" I rl'\ 0 C C +- Q)...c:: ~ Q) -caj ~
\I.J CD aj c.. ~ C') +- -c ~ -- 0
. - ~ ........:::s C - - \,u +- In
I ,.-...4 aj::::::: ~ Q) I CD > ~ - ;::: >
. I Q.) ~ -;:: aj (.) = e 0 C') -= ~
~ - C ::> ::> (.) I-o..c: 1-;: o...~ c.......... 0
.,0 -::>::>aj +- :::so ~
: I~... ~~___~~
.
.
.
.
. ~
(J)
. ~
C'
. .~
c ~
. 0 ~
. "'C
Q)
. I ~ I
. ...c
. Q) -~
Q) en
~ aj
. "'C..c
. ~ ~
aj ~
. -.-= ::s _~
o 0 en
. C) ..c: aj
. Q)c..c I
c aj ~ I
. 01) ajc-C
. = 0 0 g ~
.~ ~ I- ..c:
. 0 "'Co
. o/l ~-g ~
~ -- "'C C
· 0 ~Q)O I
. I-Q)Q) I
c..c-
. t 1::1:: ~
. 0 00=-=
~ c..c..aj
. ,...... . c.. c.. >
~ ::s::S aj
. ~ en en en
.'. rl'\ - ~ Q)
. \I .J. aj 0 ........ ::.:
I ~ ::s - aj ~
. ~'. C Q) "'C >
\JJ c> c.. ~
· "8 <(~::> I ~
: ~ . . ~
.0
::l
. .m> _____W_____.. CL
.
.
.
.
.
. ~
C1J
-i-I
. ~
C'
~ ~ ~
. 0 0 .~
_ CD a
. ...... "- ..,
. _ 0 V#
--
. ' =:s ..... ~
. ..c a.. C'
. "'0 0 :.52
c ~ CO
. CDctS Q) E
_ CJ)
. g-~ =:s c:
. CD C c: .2
.:.: a.. 0) ctS en
. ="'0.00 0 en "0
;: CD CD =:s ~ Q)
. ~ 0"'0 0....."'0 i
. 0 c:- ~ctS"'O
Q) Q) _..c"-
~ ";::"'0 0 0 "-
. ~ CDO 0 =:s
_. "C a.. ""== ......"'0 0
. CD ><..::::: 0) c: en "-
. _ CD en c: ctS .... '"
o "- 0
en _CD c:en- i
. ,..."'0 0 ,.... CD ......
... CD" - ........... ><
. .i:: ai c: ~ ~ Q)
Do 0 CD a.. en E
. CJ)"- en - - 0
"'C ~ CO c "
.!' CD CD en .0 0 .....
.!::: "'0 0 C:;:::; 0
. ~..s:: ..c::. () ctS "2 ~
. 0 ~ ~ c: ~ "~"'O :.=
. ..... 0 S: ctS ~ -"~ ctl
. 00 ~ ~() ctS::J ~
~ ~ Q) Q) --
. ~ s::: 0 >"- CD
CD :::> ctS =:s > .... >
. g..s:: >Ig,~a ctS . ~
. 0 == I I I ~ I I ~
. U . I (;
......
u
. ~
u
. ~
::l
Cl.
.
.
"'C
. OJ
+'
.a U)
. E ~ C'
._ tn Q) 1:':
CD"'C >- .....
. a::C "C ~ .-
L..
C :::s ~ ctS C.
..... I
._ U. (J) a.
. CD.... C\J 0 0 <0 Q) C\J tI)
tnCD c: ('I) 0 0 CO en C\J
m.c "C ('I) ~ I'- T- "C LO
. CD- Q) <0 ('I) 0) ...q-- Q) 0
....0 "C C\J LO <0 co ;,;:::: co I
ge ~ T- T- ('I) ':+::i C\J
c:
. -0 15 {fi- {fi- {fi- (fi- Q) (fi-
1-.... c: :c
I W- -
..... .....
. Z 0 0
Z Z
.
. CD
CD
U.
. .5 tn
CD CD
tn :::s 0 ('I) 0 0 LO 0
. mC 0 0 0 0 co 0 0) I
CD CD 0 <0 0 co 0 0
.... > T- o
. (.)CD c.O co ('I) ...q- L6 C\J en
,Ea:: LO T- ...q- 0) <0 ...q- LO
T- ...q- ('I) ('I) ('I)
rJJ. l- T-
. I w {fi- {fi- {fi- {fi- {fi- {fi- (fi- I
I Q.) z
. .~
'"0 co
C\l
1
II E C
.-
. en CD
I tn
mtn
. rJJ. ~ CD 0 LO 0 0 T- o C\J
(.) :::s 0 C\J 0 0 I'- 0 T-
. I ~ C C 0 0) 0 LO ('I) 0 ~ I
-CD ...q-- -q:-
1-> <0 <0 0) C\J ('I)
0 WCD LO ...q- 0) <0 ...q- ...q- ('I)
. Za:: T- LO ...q- I'- T- T- <0
I .~ ca {fi- {fi- {fi- {fi- {fi- {fi- (fi-
>
. -
0
Q.) l-
. ~ I
.
~
. I 0 VI
Z '-
. 0
rJJ. ~ z :E VI.
~ :E ~ z 3: >
. ~ 0 Z Z .... z :E u
.....: ctS I <(
~ :E c: :E a.. :E en
~ C) '-
. rJJ. Q) 0 "C en cd' c: ctS 0
.......
ctS E Q) ~ C,,) ~ LL u
Q.) "C Q) ;,;:::: 0 Q) .... I (})
. ~ en ..c: --! en "C Q) (/)
~ ctS 0 C,,) +-i ctS Q) .> I u
I 0 a: il: (J) ;:: a: a: -
. -0
::l
_ww ~-_.~-~~.,.~.~.._,...... ----"".'''',-- J 0..
.
.