雑誌名 同志社アメリカ研究

米国の私立大学における経営環境と倒産処理につい ての特質 ‑ 日本の大学環境と比較検討を通じて ‑

著者 岩崎 保道

雑誌名 同志社アメリカ研究

号 42

ページ 197‑215

発行年 2006‑03‑21

権利 同志社大学アメリカ研究所

URL http://doi.org/10.14988/pa.2017.0000008631

!"#

$ % & '

( )#*

+),-./0!1234!56 37,89):),;<=->?@ABC DEFG)HIJKLM!NO P,4QR ! SK7

TUVW<X ),YZ6[\]^_`@abEFcd7e fg ,./HhiP3jk),lHmn6op-qr )sB,tu;<vwxyGz>{@HEF7|d,}~>{

R,€vw>?G‚ƒF7TUVW<X,4iK H->{),„…†‡ˆ‰jŠ‹ŒGƒFcdRŽƒF 7I,4F_‘),m’@mn6“”z•–dRG)H7e d*,—),m’)˜&™!Sƒš,6H‡@AB

›*FGœ7ž,Ÿ ¡¢£¤¥¦§,;<-¨©Hh6Hª<

«-¬«­ir®-¯—°±–U[²<³±–´µ±–Rœ@,e F)9¶·z·¸iP¹ºEFRGœ7»O, ),9¼P@½¾¿-—À!Á*ÂORàG)H7

89),´ÄÅÆ-}~ǃ?6ÈÉ), ÊGœLË37ª¥ÌÍ- iP,:

-./0J!1I34),TUVWÎÇ-ÇÏ9O ÊÐÑGœÒ¦7

ed*,ÓÔQ 37

ÕÖ,×Ø-!ÙB!ÚÛ37 ),…ÜYZ!ʏ P,eŒG)[\]^@ÝÞ×[7

!"#$%&'()*+,-./01234.5 6789:;

<=>?@ABCDEFBCDGHIGJK LMNOP$%&' (QIRSTU42VW>

8-XHYPZ(8 [\*IR]^_8S`abcde CDZ(81!fNg

<hijklmnopqNrTULstuvwmpxyzo {|m}~}€‚3 ƒ„…H4†‡ˆ‰Š‹Œ1 TUŽ47L‘’>? ]’8&

'

<“”•>? $%‰–—CD.5G H/0˜™š›‚3 œnžmŸH4 [1¡¢L

£¤¥¦§¨ [L¨©ª«1g¬­Q(

®Mš›¯°•±²HNg ‰TU³!´K µ

¶·S¸¹º8»¼¡½Ng1•±N¾M¿

‰TU³!´S”•>8À¡ÁQ(84^ 1ágÄ5( łÆÇS 1ÈÉL 1Ê¿

Q( Ë78‘Ì.”•˜™š›‚3©

ª«ÍSÎÏÐÈÑSœ)*+,ÆÇÒÓN¬­

Ô >?¾Õ¡

Ö >?È×ØÙ

ÚÖS+,-.Ãe«ÛNg Ü4¤¥NÝÞZ(8>

ß)*+,-.S…¨8Ãe4Ý%ztv78ÃàWáâ

‰ã`ä9(Ãå4æ ç8 3>8S 1è~é5ê]—c]ëì¼í?Q (8Ng

dîïwðsyÆÇ <ñ

Ö òÃóôõö÷øwðsy)*+,ù rø9Qrøúûüýþ

!"#$ % &'() &'(*+,-./0123%4567' 89:;<=>?@AB"C'DEF GHI@B'HIJ;2K' %LM NOPQ2B"'8HICRS2DE T:;<2B"

UVWXYZI[1MN;<)\]^_`a^_`bc^

_`de-.fghijkl-.fgmnjopqrst u@Bv1wxg5yz"{|}~€‚ƒ„…†R '‡ˆ‰& ! (y\]^_hij)Š

#$ %F•–—qr1˜™š›œGž

" #$ "Ÿ' ¡¢£¤¥¦

ˆ"

§ %& " #¨©HIª«¬"­®¯°`±²

³z´®¨©"µ¶·T¸¹1º»g5"

¼ ' (" " )" "#½¨©ª«"\]^_C¾i¿ÀÁ•

ÂÃÄÅ45G*G¨©"µ¶·T¸¹2*GÆÇT¸¹"

È ' * '++ "#ɼÊˏpg*G,, ++ "¤."

ԛ ߘ ߩ ઁ ߩቇ⠌

ᯏળ Ԛߘߩઁ

ߩਛ╬

ᓟᢎ⢒

ԙᄢቇ એᄖߩ ᢎ⢒

࠮ࠢ࠲࡯

Ԙᄢቇᢎ⢒࠮ࠢ࠲࡯

2,948ᯏ㑐 9.3⊖ਁੱ

Ì &- (" " . / "0 1 (2ÍÎÏÐÑÒÓÔ8Ž

‡ˆÕ '8fg'8LÖ&×ØÙ(2

Ú ÍÎÏÓCÛ܌ÝÞ8 ŽßCAàáâãäÖ&åæçèé( 2

Ÿ ÍÎÏÓCÛ܌ÝÞ8Ö2

!"#$!%&

'()*+,-./0!"12(3!45!6! 7&+,89:;<!=>?@ABCDEFGDHI JKLMNOPQRS22TKUVIMW?@AXYZ[\]^

_D`abcde4Mfg12hijk?lmnopqrs 0!&t(u+v&wxyzpq{|?}8/0~12S€

F‚ƒ„…†!s‡ˆ(u+12‰Š?‹ŒŽ

~Š)*!+,!=>!‘’“”“(•–—

c˜(™š›œ`,Š2c˜Š2ž•?ŸŠ12

‰Š? ¡&¢£U¤¥H¦qY§u!¨©Yª(451 22T,"‰Š?«jk¬­!¨©2®U¯°±I²¨³~

´#$

µ!‘S¶Z!·T¸…¹¶?¸…“ º†»¼¶Z!·T¸…¼¹¶?“º†»,"1

2

½s ¾¿ÀÁ™š ÂÃ

㪇 㪈㪃㪇㪇㪇 㪉㪃㪇㪇㪇 㪊㪃㪇㪇㪇 㪋㪃㪇㪇㪇 㪌㪃㪇㪇㪇

㪈㪐㪌㪇 㪈㪐㪍㪇 㪈㪐㪍㪌 㪈㪐㪎㪇 㪈㪐㪎㪌 㪈㪐㪏㪇 㪈㪐㪏㪌 㪈㪐㪐㪇 㪈㪐㪐㪌 㪉㪇㪇㪇

ੱญ䋨

ජੱ䋩

㪇 㪌㪇㪇 㪈㪃㪇㪇㪇 㪈㪃㪌㪇㪇 㪉㪃㪇㪇㪇

ᄢቇ ᢙ

㪈㪏ᱦੱญ ⑳┙ᄢቇᢙ ⑳┙⍴ᦼᄢቇᢙ

Í ÎÏwÐѸ…LÒ~ӈԺÕÖ×» Ø ÙÚÛÑYÜÝ ¡Ô

Þ ÙÚÛÑYÜÝ ¡Ô

ß %&'?

º !"#$#"%$#"»¸…ª?"

& %$#" '""# º(")* +',-.»ºàá%'~âã»

ä /"

!"#$%&'()*+,-.

/012'345+,-.6789:;<

:=< >?@)+,-.ABCDE FG(HI'JKLMN-.67OP QRSTUVWXYZ[O()

\]^_28`aLbcdefghi() jk:?@lmnLo-p>Rq@E45rs 4tuvw:>?@)xyz{|0}b~€L‚r Eƒ„|O…@LCEq†‡@)

ˆ‰Š‹2'3`aŒ(Ž

‘?‘2’%&'(L“”•2(– —˜r™š›œ

>('()

žŸ ¡—˜¢|~/£€¤¥¦L§¨©>(@

ª`a—˜«¬O­®¥¦O¯8L+,-.¥¦°±² (³I'()«´µ¶(·RY¸¥¦O¹qº `»¼O½p

¾¥¦@¿ÀL)

`aÆnj(– ÈÉ»¼ÊË¢«¬

Ì

Æ Ç

ÆÇc©

Í Î

L|¤/ÏÐ0ƒÑÒÓÔOՌ(²(

<Ö5×ØNÁÙQÚOՌ(Y½>()¸º3ÛÜÝÞß`aŒ(

àá¢âãä¡åæ¤ç01x0 èéêä¡å楦ë ìí2(ßî Lï×ØNÁÙðAñòñóg()ô õäö½L×ØNÁÙSöƒ„|÷{ø0(âùú()

ûéüýã ¡+,-.ƒþÐèõU !"#

êãVUjè

Ü¿ãÆǖ -.è $%& '#()

* + *

!"#$% %&'()*+

,-.

/0"123456!"7892:2;<+=

1>?.@AB%CD E!"

%56FGHI-,"JK;L8!M*;-.%!"BN+

,OP;QRSTU:2,-;-%4"%VWXYNZ[\]

!^_"`a%bcdef^1!;-.gh,"i4j a14jklmno2Npqrstu5R92"vwKxy5z{|

}~:2==U"5€5692,-+=.1%rstu!"

SF‚5ƒ5„ %…†;a‡ˆ‰.

/Š"‹ŒŽK‘‡’“”h"•–@—%‹Œ‡˜™h=

1š›:2.œžŸ %¡¢£"¤¥¦F

%§¨©ª«‡¬­%®ªs¯°¨±²³´M*2==U"

µ¶K;+=1š›:2.g%=U"%·6!"f

¸¹º‘j»"¼HK;½6¾¿F"½ÀÁÂ[Ã92%4

».

€"ÄÅBN Æ%ÇȇÉ,ÊNp.

ËÄÅBÈ!"ŠI%Ì[ÍKÎÏ=UM*2, Ð=.

0I!" ‡Ñ[ËÈ4»Ò"«FÓÔÕ"Ö

×ØÙÚ%ی‡ÜV1NÒ"ی‡|¾14».jp 0I!"Ýނ5Æ%‡ßà," %áKâãÝÞ%äåâã‡æ 14».œ<:œ34%¤" ËÄÅÈç!

èé×<:êé×Æãëh=.

ìí‹ÖîïkÝÞ /ð

õö÷·6%¼Hø"

ùú÷%ûüøDýþ"E"

r%ƒ¼H ÖîïkÝÞ â u Œ­S

Œ÷ ÝÞ/­ ƒƒ•–øDýþ"E"

ùú÷Öîïk ø"

ùú÷Öîïk ø"

!"#$%&' ()*+

,-./01234,56789 :;<=,>

?@A+ BCDEF GH IJKLMNHO+PQRSTUVF GWX;VF GYZ[VFG\]^_ VFG`;a F GbLcdefghijkF G lmn FG opq F G rstuvwx F

Gyz{FG+|}~opqF G

€F GX‚pq ƒ„F GX‚pq ƒ…†*|,"‡+ˆ‰ST

Š‹ ŒH`€bSTŽ Œ Hy„‹Œ +8PWY\lr‘’“

”•–—,‹˜'™@š› +

œžOHŸH ¡}+

;aF G¢£,¤ž¥;¦A+§¨©‘ª«8;

-.¶·pqžOH¸¹ "#

ᷡ▚ဳಣℂ

ԣᷡ▚㧔liquidation㧕̕☨࿖ㅪ㇌ୟ↥ᴺChapter 7 ԡ㐽ᩞ㧔closing㧕

ౣᑪဳಣℂ

Ԝว૬㧔mergers㧕̕Ꮊ᡽ᐭߩ৻⥸ⷙቯ Ԣౣᑪ㧔reorganization㧕̕☨࿖ㅪ㇌ୟ↥ᴺChapter 11

☨࿖ߦ߅ߌࠆ⑳┙ᄢቇߩౣᑪဳಣℂߣᷡ▚ဳ

ԝ㩖㩩㩥㩂㩨㩡㩛ᚲ᦭ᮭߩ⒖⼑㧔transfer of program ownership㧕

^"

" $%&%%& "%º>»‰,¼x+

!"#$%& ' ()*

+,-.,'(/

012,345678912 :21' (

&;<=>?@A BCDE,F:G HI ,JKLM,NHOPQ' '((BCH, RSTUVWX:YDEVZ[\]V^_:,`abcdBC ef' '('((agh' !"'('((i' #( 4j 78klVPm:21

"no,pq #rspq^$ISnotuQ, vwxyz{^#"no|*pq0},~€‚

YpqHƒpq„,Q…†…pqH‡hˆ+pq ,:21

‰nŠpq‹ŒŽpqH,:,pq-‘’@“

Qxrspqp‹Ž”•pq,–—˜>™H

š›Iœ,žŸLMV ¡,:Ypq¢£¤‹

¥I‚Y

|*pq¦q4,§¨©€R~ª«q¬­®¯°H

±²³^!´µ¶·¤‹¸e¹º©»¼½H¾Q1d¿r spq4ÀÁ$ÂÃ>AŒ‘’@“œpqI^"ÀÁ$ÂÃ>AŒ‘

’@“!nžpq¬ÄÅV ¡21YHnL£ÆÇÈ

¾:YÉpÄq¬HRSÊËÌ>™VÍÎ:ÏB¿Ð21 pÑQÒFFÓHԂYÕ³I

Ö×'%(|*ØÙÚ» H x ¡³21{H|*ØÙÚ»HÛÜݼÞß1

àCÃáÀ‘âã ä#å

#

ìÊíîïopqðñòó"#

$ ìÊíôõ)ÃáÀ‘,ö*0}÷øœùÒFd¿.ú,–—Œ,912/î ûüý}Y÷øœùÒF~þ ,øVÓ:2 ó'¹âôõãa (!

# ìÊíîïopqðñòó"#

ìÊíîïoÃáÀ‘÷øœùó$

! &'(("

" )*+, *(

'-,.+("(($

! "#$%&'()&*+,-.&/01234 56&7894:;<;&=>?@ABC&DEFG78HIGJK LMNOP&QRSTUFJV)WKXYZ[FF\]JK

^_`abcd efghJ42Ji/jk lm?&noTNOPp@qrsMt&uvwxy z{3|dqrsMdedee

}~€P7*&u‚d e}~€

&P7* ƒ„…4†&‡ˆTu‚‰Š3‹‰ŠTŒ$%

&()gŽ4

&‘T’‰Š*4†&“” •4G$%() –V )3‹

—T’‰ŠT#K˜K™‘

š›deœ„…_K&žŽ Ÿ ¡&3‹9‰Š

¢]4£›¡¤¥J„…_K&:¦'žŽ§¨_©ª&‘4«

¬4

de p@qrsM 3­®hJ sM de¯°±ŽT$%()±gŽT4²T‰ŠhJ

A³´%µ œ„…T¡¶;hJK p@qrsM ¶;hJJi·¸mde¹hJ‰Š v‘º»9 T„…¼½hJ:z ¾

¿ p@&„…B¦& !

À3p@TÁ2œ„…&’’&‰ŠÂ ÃD_

3p@&œ„…TÁ2B¦Ä…`ÅÆ&:¦ÇÂ&«È ÉÊ Tp@&„…B¦& ! ËÌ

B¦ÍÎ& !p@&Ï?Œ¸Ç& !_K TÐÑҔnoh JEÓÔGJŠ$Մ…&Ö׸M&ØÙTҔ Ú_¥4Ç ÛÑÜ Ý•T” "Þßàáâãä&gŽ4…å5M:;&æç è4†&éêëìí îïTð%ñâãTòó_4¸½ô&

p@&œ„…TÁ2B¦üýsM‰ŠT#K& ô

þº'ö÷éøLM&d$ùúÕe!"

þ#"

!"#$%&'()*+!,-./0123456.789 :;<=>?@AB-'

%$C!D#EF'GHIJKLMN

#J!6COPQRSTU4VWNXY NZ[\]^_O`5#abcdefghc2i jk2!D#bkjlmfnopqrstu9!vw4xy6y QRzT!P{|}~€‚ƒ„…m†‡5#U

%'ˆ‰Š‹ŒŽ!D#{|STO`‘+-.'Gy‹

Œ{|’}~“” !•–N.D‹—˜QR™!š›QR

œ-'ž!ŸO.' N-  Œl¡¢£¤

!J6.¥¦§¨•–„š›QRJ©ª565#$ {|«z!:¬­®™¯5#

!D'.°±)&²³´5#°±

)µ¶·x ¸¹º»š¼!5`½#EF6.'#!J6 .¸¹()¾‘~}>¸¹¿À³.ÁÂÃÄe…ÅƇ()·x ÇÈÉÊ-.'#ËÌ ÍÎÏÐ!zÑ5#5#4ÒÓ¿

x Ô¶NÕ#$%78Ö×5#7%7%

°±):Ø!ÙN75‹°±)Ú`ÛÜÙg ÙÝ0'

$J!Þ ßà4áâ !ã`.'#dc24 äå 5#æç!ßè!J#éêßà4ëì ! íãî4ïð5#%ñò`#ó!¥·x!,„#™¯ô.õJ

öI¥·x!F³.'#¥µ¶{|÷

øùG>ú7û .•üý`.&™!Z[^_/þ hc2%-; bcdm4³N.O`ž%Û

Ó} l1¡

%rs

þPgU !ÇÈ bcd mz IQRñ!- W5#

!"# $%&

'#(')* p l1¡zT

;¥;º

/[ l1¡pqrsW /¥§a[

!"#$%&'(%)*+,-./012345678 -9:;<3=>?@AB5CDEFGHIJKLM(%N*

EGOP(KQRS TUVWXNY-Z@[\]^_`a)bD TUPcdefg&hiVjIklmnof5pqrs)tVu vIwx !Hyzas{|}~V€a)‚ ƒ„^…†(%r sN*

‡ ‚ ƒˆ‰Š‹HŒŽVNY-‘’ˆ

TUY-{|^K“”•–—^˜as.™•–&š67›%rsNœ

KžVŸ )*¡¢^KR‰Š‹HŒŽ])£V{|¤›¥¦ara

§¨)©ªY-5«¬‹H­®@ar_`¯N*E°@VDY-‘’B

±5†›¤V¯N²X^H³‘’´µ5¯N*

S ¶·¸¹º¸Y-‘’´µ@Œ»

¶·¸¹º¸Y-KhV¼½¾¿ÀÁÂÃÄV¶·

¸¹º¸ÅLÆ@arª(%)©ªY-^ÇN*hVÈ-É hV¶·¸¹º¸Ê¾ËÅLÌÊ@HDhVÍÈÎ-(

%)*ÏY-KÐÑ·ÒÅÀLÌÊ^ÇDÓÔ-.Õ&Ö¤¨)hK h×@sØÙÚÛHY-^Ǩ)*a¤ahiV8D-.Õ lmwÜÝÞVßØà¥)£ŒáVâN°@VHN*ãRS TUV WXN©ªY-äå¬æç]^èŸa)ØVÐÑ·ÒÅÀLÌÊ -.Klmé>^Ǩ)VÔê›ëÏY-K졋HŒŽ5í›H¤¨)

°@&îH‘’´µ^ÇN@ïq›%N*-.Õlm´µVðsrKñòó -.ÄUI-.-ôõö-.ÙÚÛdeV÷O5øùN-.5 Va)&‹5úDû£ëY-Å ƒ ƒ5†üV^ýH¤¨)°@

VÇN*ð§Dhiþ¤›K‚Ë5N)£¿„

(%)‚&¤¨)*/0VgarÔ¤Va)de 5èVaEØ@KaH¤¨)*- ÐMƒÐÅ!KRy

TU©ªY-VWXNŒ@æçVðsr

Ö-.‰i

;R¶·¸¹º¸Y-d]©- ¡©-©-Pcde

!"#$%&'()*+,-./

0123456789!$

&':;56<=>?"1@AB$C,DEFGHE' IJA!KLMBNOPQPRSTUV)WXRYZ[\]^

_`abcde!$ @fghijk,-lmnop@

!$A&qrs'bctu1vw ijk,- xyz{HY!$

C,DEFGHE'cd|}~9'€‚!$ƒ„…}

†‡ˆ‰OWHŠ‹HYŒ_'bc%…9B‚Ž

o‘!$

’Œcd|}…~“?B‚!$”•

Œ–c1—˜p@!”™•š›œžŸ'š

 ¡¢£œ‚!¤¥¦§¨!©‘‚ª«p@‚!$

l¬KLB‚!”BL­1B‚

9l®¯†°±²†³´µ¶· ¸f¸

¹9B‚$

1~”·ºf»¼½!$L¾¿

ÀL·Á!$ ”LB¹Ã

!$·Ä8ÅÆC,DEFGHE'Ç>60ÈÉÊpË!$

”³´µ¶·ÌEYs¸¯†Í¬ ÎÏ ÐÑ4ÒÓÌEYBÔ@Õ!$1Ö×9ØÙ

¯†ÚÍ>?¬KÛÜÝÞ!½:¯†./"›

!!½ßf@!àáB‚$1¯†ÚÍ>?&'Ç>

pfâãpË!B‚$

ä唕&'æ„ç藘”é•êëì

´íîœp@!$ ¬KLB‚”ï¾ð ÌEY ñº0šÌEYòóÇô ÌEYB‚õ=‡öÎÏ

!$

C,DEFGHE'÷øùB<úûÕB‚<=Á_

üý!ÄÅ $

”þ”ñ ½!zHWHQHOKºC,DEFGH E'B6€*)zd üýA:o),Y zH"()*+,-ožp@!$1@B9LB‚!

AÒÓB‚!$

&z )(

!"#$%&'()*+,-./0 1234356789:;<,<=>?

:@:ABCDEFG.H9:IJ9:K*#$

'*+L,'I'M*NOPQRIJSTUVWLXY!";

<LZ *[I*+L,

\ ] ^

_`=>?:@:Aabcdef'5ghijkab lmnopqrs*+LZ tJq uvL,wx>yz{|?

o}~M€q‚ƒ*tA „…†;‡Labˆ‰;Šjk‹Œ

WLŽo+NJH‘’“lm”•'€qL,cdŽ–;—q

˜™*š›Mœhž3†MŸ ?ˆ‰o¡Inh¢£

¤56¥l¦§;¨<nh©'q!ª«¬­®¯n°±²³o´

rs¥lcd;µ[¶'*+L,·AabQRA¸¹

†;‡6ºE»¼;½<6¾¿'5g WLÀ3ÁY€qÂB 8ÃÄÅÆQ¹oI,

wx>yz{|?J*ÇÈÉʝ> ;AË̈‰

ÍÎYŠjkyÏWLÐmuvJM*+L,K©!ª

«¬5L!#ÑÒÓ¥lcd;ÔÕÖYLN*+,×Ø¡q Ùb8ÃZ5gÚ6Û'ÜIqrs;p[}~MLݎ–

LZ ;)ÞLN*+L,

=>?:@:A5g!"ßq{|?*I6àá K*·â5gã'ä;åæ€qL,çvœèéêo=>?:@:A ·ëìí@Aî¬Äïð{Ê>ñòó*N ôõIJ!"ö÷øä ùkB¦Iq¢;úû'<

9:OPÙb €q,'INüýþ!okéê þÜq€q<oêLÓøävI,·ò*

qùĽÇÈð ùÄqþo+6]ò Ä{|?A[£¤oŽM€q,·AôK*

ÄAYLab CÜq€ËR

î

ówx>yz{|? I!6I

IîAó

!

!"#$%&'()*+,-./0!123456789:

;<=2>?@A=BCD2EF*G;$

H IJ>KLMNOPQRST9:

U!12TVES=B#IJ>KLMNOPQR9:WXY Z[E=\2]^!"#TV>KL_`AabYcd=e

$

f IJ>KL

[!2TVESIJ>KL12ghijC $eke2 S4l12mnop4l!"j 2qrs#\Z=j $

tu=2TV!1vwxyz{|}=~€Cg 2x‚ƒ

„…eKL!"#[E1†=‡ˆ $u‰2SŠ‹DŒz{r Cg EŽ#$

[!2SQR12‘4’m“=”•–—˜™Š‹!

"j $eke2š›2•QœžŸ !¡¢E£¤‘¥ =2

¦›QIJ…§e $›RIJ1¨!"#2[›

©!¨D§’eC#$ 2aª«=\#¬­®¯J–—› RkVJ«°r=\#±x²¥z{=\2Š‹=B#

³´µ³@u¶=·j $

[\Z¸¹Y2SQRTVº=š»C#E¼C\½

¾Zk$

¿À12¸AÁ=BC2[\ZSÂÃ2ÄÅ=TVºEÆb

!"#E1Ž™EǏ#$S!12SIJ¨ÈÉ,ÊË̊p>Í ÎÏÐQR12«°ÑÒӗÔEjC#e2›ÕÖ=×ØÙ ÚÛÜe Ý>˜™¨«°Þ߉à=áC >âãä Ex=Þå#æ*çèéê/ëǏ‰ ì12xíîlïEjC

#E1Ž2«°ðlñòC#$

SQR12•Qœ=\#ó,ôõ§YöeááD2÷øùú

=\#ûüýþ,þÏÐíî1eCC#$eC2Œz

Ư)%- t

×ØÙÚx4l‚›R ¨52

!"#$%&'()*+,-./012+,34156 789:!;

<=>!:?@A <=BCDEFG#$ HIJK6@LM

#NFGO-PQRS>!:T=%UVWX8U!K YZ

;5<=[I\]^ :_7`I()`Iabc:!;

def]g_7a`I&h ()iJjklm`Ijnop .E(q`rs()t]guva&h w()xy%U z{|} !"~6;

d€w6l‚ƒe„…†‡ˆ~‰Š6…6;

‹<=[I\ŒPŽ6#N‘’“”•4}

Z… €–6)[I\—[—˜U™aIš}~

6›œ”[žQ[—PŸa }~69:UU!

!"€w;

¡("UW¢Q£¤¥¦6LM#Nƒ§%V¨:!©ª :«g%¬U­6;

®¯<=RS>!:@° <=±S]^K6²³ ("@]ŒI´µ¶·‹¸­K]^%69;¹w¥¦

±Sº»¼½Q¾2¿±S¾RSaÀ‹¸:!ÁÂÃÄUÅUÅ ÆÇ~±SÈÉ ÊU!ËÌÍÈÎÏ©ÐÑ9:!;

ÒÓ6ÔÕÖ×ÍØÙÚÂØÛÜ¡ŒI´µw‡ÝaÞ9 }±Sßà áâã$aä2åJa柋ç}è{%

é !"Fêaë~69;¡("Uì<=6í

!¡ 6U!;

¹wî復 6ðlÌÍȱS¾ U)ñò%U RSaóôÛÜ;܁õö÷øl±S¾±Sù_ú:!

û eۚüÀýþ6\~U

²³¸(";dr Ûl (* eV W(q2WU6;¡¸69:5»‘

±S†9:!©ª6;

5<=6@LaK€~ÜöUÅ

<=[PBC±S£¤ ø'e>!:]†

u© !DEFG

u© !DEFG

! "#$%&'()*+,- .

/ 01 23456

789 6:;01 234<= >?@ABC(!DE .

+F234<=!ABGH I- -01J K LMNOPQRS2T<=DE;. 01 234<=

UV;WXKLYZ[\RS2T<=/\ . ]^J_`KL\RS2T<=a\!+b(.

WaXcdMcBecfPNWXghidMghi dCJjkfPXlmnopdMlmnopqrJstuP

!vh!J234wx<=MRS2T<=Pyz{^(|!;

}~ €+;Z‚&ƒJ N<=*"#'„+b!

…Y.

†/AB!F‡01 23<=ˆ‰Š‹yŒƒ

.Ž^!AB‰`‘@’“”k! ˆ

•+–‘@—`*+˜™) -$šŠ‹›œ‰|!˜žŸ

!…Y.^^01 234<=ˆ‰ ¡ ˜™)y¢£

‰78 E›œ‰.

¤$¥¦§¨©ªAB«&¬Y(

)­® .AB 01 23¯°±²³´!µ¶·y¸¹?

‰|!„-º»y¼½‰¾´¿ ƒ !ÀÁ'.

¤Â 23<=AB ¶·MÔk $%+–PŠÄÅ­

ÆÇ . 01Åȶ‘ ÉÊ˃

NÌAB„-Å^(.Í 6:v Ì+‘@Î ™(ˆ•^

(!Ï8DE.

NЁ¯ÑÒÓÔÕ ¤ Ö

Š‹ÛÜ >?@ A B

2 3 © ª KL[\ Ý g ¦

¶ · Å­ÆÇ Ý Þß&à?

23¯°±²³´ á + ( Ý g (

!"#$%&'()*+,- ,./012+3456-789:1;<+

+=>?'(@AB#$+"CDB)

EFGHIJKLM+NO !PQR1ST U)

VW++3BDXYZ2[\/][^BJ KL-:_+`\+abDB)+34cd Ie#fg\+hi"+jk.l(Rm0n1olpqrs +tJuL-+vlwXx"Byz+{o(DB|}~

'()€(XYZ2‚ƒ„…‚†‡ˆ=UB)n(l

‰=1UkŠ"CDB)

"3JK‹ŒLM+3BDŽ:Mu‘’“”

•+–—1B˜™š›1=œDB)

EFNžŸ ¡GH›8¢£¤¥FJK‹LMU+

U"¦Hn1XST2+§C);¨+JK‹L- m©ª«1¬­‡?'(DB"B1B˜¤®X¯°2n1U)

± e ²

³+34pqyz1Œ]´µ¶X·¸+2 yzX¹ºF»¼½¾½…¿ÀXÁByz¢£

1NžŸ=ÁC)€ ¡³Â\Ipqy zÃĨµ¶X·¸+2Rn1XÅÆU1™š)ÇHÈ ÉÊË¢£¾ÌÍXÎBDBYÏ\"д1DÑÒд+ÓkÔÕÖ×

ØÙ1>“uÚØÙÛ¼½+HIuXÜUÇ4n1U"B

€(Ý4ÑÒyz+=>ÞUßà\"áâX¡DB"BÝo lãä'(DåæHßà=n(Xç4èé"BR1B˜STÆ 2µ¶èê+ÚëDBn1XÅÆU1™š)n™šìíî ïðOG˜+çñk@ò\"Zç1B˜óšô¤

+õCDBG˜+:_+^B™š)I pq9:pq´öL-÷køù'(DB"BoR1

+34pqyz1Œ]´+ÇBDµ¶

jmûüýþÈÉÊË

!"#$%&'()*+,-./0 12) 3*4 5678% !9:;<=>?@A BCDEFGHIJKLM5NGHIJO )*P2Q RS TUVWXYZ[% \]^_`Y5?abcDdefghi

`jkclmnop5Nqr+,st%puVvfw] x y z{|}~h€|}~‚Y_`Y5gƒ„…†

‡ˆ)* !‰Š‹ŒŽ‘’S

‡VxV“”Š‹ •;N–5”—Z˜

ˆ–™–5š›5œ&'+,|LMSžˆ–™\Ÿ

 ¡% )™5*]¢5£5¤Š‹¥¦§¨Y¥

¦„©% 5‡

ª«¬­®¯#–°”hª±²¥¦³S”´

µ‹Y¶5 ·Ÿ¸Š‹¥¦¹žx5 4V#º»–¼t¥¦½¾S‡£

]5%™%¿1ÀÁ% Š‹ª«„ÂÃ6 ÄÅÆ£]

?abcDÇ6ÈÉÊËaÌ_RÍVrÎ% y œ+

,Ïq²ÐÑ¿ÒVÓÔÕ]¢Š‹¥¦´Ö×Y

–5¥¦LM% 6Ø`ÙV

©ÚÛ

ÜÝÞß

àáâãäåcælçaæIè#éêëª Š‹ª ì ̪GHIJTUí Í

îïðñ銋GHIJòjóô õö÷øìÌùúûüý Í þ)* 1 #é‹&'aka

ìÌï‹&'TUí Í

Çé¿:õöYQŒY$ìÌûüá Í

é¿:BGHIJ 9:™£9:KìÌùÍ éq: Bqx#puìÌaD

Í

Ú骫 IJìÌù Í

éQBe12ìÌe2TUýÍ

BTU

!" #$% &'()*+(,-(./

!" #$%&!'(

#)!*+01 2345 6789:;)<=;,

>?@A@BA

:;0CDE@0CDEFGHIJ "KL"MN./

:;OPQ@BRS67TU V WXYZ[\]^_

]`abZc ,

d?eSf`g

$%' -(' $ !

" ./ 01-$%", '2'" %-#$

# %& ' (& )$#%1 '#3)!*

.%$4" * $ $ 1) 5 * 6

'3* 67.%% %+ '

#,+ ) $*1*

)!*,

RSOP^lmn67opqr<s8^tuvwx +