UOP staff
MAKRIS ILIAS
PROFESSOR
CHAIRMAN OF THE ACCOUNTING AND FINANCE DEPARTMENT
iVBORw0KGgoAAAANSUhEUgAAAGcAAABkCAYAAACb1S5XAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAAJcEhZcwAADsMAAA7DAcdvqGQAAGhhSURBVHhejbxleJRp9vU7n875yzvThhNPKmVxA4JDcAvu7hCgcXd3d3dNQkIIGoK7u7tDaBq6gba9ztr3UwF65v1w5pp9PeWpun/3Wnvtp4r+x5/v7rcTeZfz+/t7Wq9/f8d6f5+X7+b89u6Oqd9/vp3z+0+3cn776SbrBi/feK3H395cf/0p52rObznXePlqjnWZ9ebK60+vL+V8fHUx5xPr46sLr1k5H16e52XW6/OvP748m/Px5bmcjy/O5nx6efb1xxeneflUzofnejz9+sNzvXyGpcdT5rbfX599/XvO2dc59w7knNuzImfBiK45A5pVzWlfoUhOh0rFcjpWis9pXSbmdbuEIjxG53RMiM5pXTYqp12FGD4mMqdLjficvk0qvl47re/r++dTc+Sn0zm/vTz++t39/Tlv72e/fncvO+fdvX2vf767L+enO1msvTlv72a9fnN7T07OrT05b27tZu18nXNzV07OTT3ufP36xo6cVzcyv9T1vxfvf/3quvWY1zc9l3PrmvWYl+axelsm7898zcflvLyxo/E/fn//oAfwG///lPXEU3r5sVWfeP3TI+DjA+CD1n3g13vAL3dZd6zjr7l1m3ULeK91A3hnlfx8zdRfb6/ir5+vWPX2Mm+zjn/9dAny9hKPF3i8aI5/vjmPv95c5HU+joVfr+KXx0dweOtczOjfGr1ql0Gv6vEY0bgiJrVJxNQOdTGlXW2Mb1kDw+qXx5hG5TGibnH0qRKNLuXC0KFsKDrw2LRYMFqUCkGfhmWxaVY/vLmzh5/hAj49O4KPTw/j45NDpj48PogPDw9Y9Wg/fn2YjV8eZOP9/Sz8wnp/Lwvv7u3lUWsP3t3d6ynezuPPnnrH18+9z1z3HE3xvp/veG7n67y9sxtv7+4xr/3z7b2t/vHn+/tJXEn88f4+qBr5472WXr7L2+6a4+8/38Hvb2/h959u4g/rKFQPfn9zwzr+dB1UEeuaVTlX5FPOJZh6fREfX10S63iBdR4fXp0XPX56qXUBH16clU8vz4EqMkWlCBWEX5+dwsfnp/BHzllcP7pRpvZuKW3LxUiPGiUxjTC2ju6GvdP6Y++UvsgY253VAxsGtJZFXepgRVJdrOpWG3PbVMC0pqUxql48+lYOR9cyDmlf0iGNYvxRLyYAPRuWkRPb5+L3V8flPUH8dDdLqBwulC7WXvx0e4+wQNWYomrkzc1dYMnr6ztZO8DdDj1atdMUlcDaiZfXMvVx5j7eJnq7edwNc/2r0sduF6pIcm7swutrO76C84sCuSNaCkfBEJQHEuH8fNsqwiEIA4XWJn+8vUk411i8TjAK6tObq0KbI6TLhGMAyW8KikAMoJcX5Ddz5HWF8vLcv8E5zetnCeUCnl3djc1zh2Ng85rSr055WdirpaRP6IsTi0fj8topuLB8LM4tHIbTcwfh+Mx+yB7fVbYNaYltg5tj+xDW4KbYPqgh1nWrgUWty2J6o6Iyrk6MDKoajrbF/JEYWlBqR/kiZcFg+SvnFN4/2C9v72QRjJYF582tvYTydzi0NHl9w4JjLbYF4PPCX9PLFpwvAL66zMe/9DzWAmU9VouvjRdfw/nzlwd/U45V9/CHKkcV5IHzx1sejXJyFXQdfxj1qJKuGzgGXs4VVZApArLgUD2fXtNCXhGOXjbqOYdPLzxwvgAStbqXN7Mwb2hHtC5fDFM7NpFjyybI1c1z5NrGWbixcQaurZuMyyvG4OLCoTg/fxDOze2HM7N6y7Ep3XBgXAccGNsOR8e3x8FRLZA9rBEy+9bC+i4VZFWHsrK2SwIWtCqJUYlR0r5EEFqVcsi2JcPx7kG2/PJg/38qxwAxZeBYYHZyl1tKMeUBZBZf4bDYVyyA5rKlHN6WC4vP4eWbCuhrOJ+V85BwfiEchfFAwYiCMmCMeixr+4PW9sdbLYVyi4pRSKqcGxYwoyCFQwXlXCOMr+Fc5vXL+JgL5/UFY3O/eaxNlZOrot9eKawzcv3wBozrXA+tSoQideIA3N22VB5kLJXbqQvk9pa5uElAt9ZPw41V43Bl8TBcnt8fF2b3xJVFg+TqogG4MLcXzs/ugbPTu+LUpA44Ma4FDo1qjF2D6srOgXVkz+B62DmgNlJ7V5dFHcqjW1k7rc4b66f3Eu09DAYE83dbM4tGKLqzFQx3u2VZ13Kh0M6MYhQAL1/l8QrhKBje9tIDhwDM43IBWUdzuyjAf4OjyjFq+QqORzlGPYSicAwghaJwFIYeCUsvG0i3WMbe5He1tTd/h/Ol71hwDChVy/MzhEMohPVHzkVcPbRBhraqhq6Vi2P/vDF4lb0JDzNXyP2M5XIvfancS1uC+ykLcWftVNxaNRY3V4zE9YX9cXFGN1ye21uuzO+Nq/P74PLsH3GBt52b3gUnJ7bB8bHNcXhMCzk4qpkcGd0UB0c2xL7h9SW9f20s7lReepZ3oHPFMMneMNEEAoVDKLQ1BcPSXqBw9GjgcLEVgqUKC4weFYq5nomXV3dYcPSyKuP6dlrWdnO/QlJr+xsc7TmqpGsZX8MxQP4O5x17jgJR5RCQCQWWSiw7+5n9yaMahWXBucleRFvT/pOjfScXjoK6zNLeQzjmSECEoj2G0Zr2eAnvHx/D1F5NpWOFWOwjmJ+OpOHxrnV4kLlaHu5aL492bZRHmavxOGMFHmyaiTsrRuP2smG4RjhXqZYrc3vJtXk8UjWXZnQlnK44P70zTk9ojRNjW+AI4Rwf30pUScfHNMHhUY3kwKgm2DGskazrWR0DqoVLp0oROL93MVPbYcKxlGPB2W2gWHBUBUY9HhAWgL/BMQuuAA0Ya/F5fEU4ev3FVeuolWtrBs4tA5lwfs21tf+Eo2B+44L/+Z7XtfcYOATw8y35U9X01lJObuWq57efqBwNCSa9GfUQTi4oA8WyOarIExLYc84zdl/FgS0z0aVKMdk8vh+eH0gx9Wj3ejzcuUEe70mRp9nb5Om+rXixeyOebJmNeyvH4C6Vc2NRf6qnL64u7CvXVTUzkqikrrhIW7s4pQPOjGtpAJ0e21JOjWsuJ8c0wynCOT6qsRzl5ezRzWXniKbYNrSxdE9wY/KP9c2Cse/Im9sMAwqH9RkOFWTgGOXkAvJY2WflcMGpHL1sYFzJkJcK5OpnWHyMpxTkVQPPo5z/gPNVz6FqvlZQbjj4k8D+fHtH9EjVGOUokD9NWFBIVi/SaG0CgkltV4ySfntNa3t1ycCwFGQus9ecl7/eXsHr2wcwtmsTTO/eWu7uWI8XB1LxNJtw9m7B473J8mTvVnl+gAtymIu0LxlPNk7Do/VTcX/NWNwiHFXMpVk95OqcHoTTBZemd8KFyR1wjlDOjmuF87S2M2Oay+lxLeT0WMIZTTgjGsrhEQ1A9cj+sa1wcFJ72dSvPtqXC8WR1Fmca7IJx0prrw2U3Uxpu7iYuXC0x+ziQuvO5wJf4aJz8RWQuW7UoAu/Hc8vbxMComIyzHULTi7IHaokoeVZPc2Co2nta+U8+Krn5JaC0VJQtDgDh0ry9JwvlmYBUji56Y0q4ryjcD5bnEKxbM30IK3zgvfXsWvNNAxsVhu75k+SFwfT8eLgVrw8nIHnh7fj6YE0ebo/XZ7sS+d92/E6m3CS5+BR8mw8WD8Bt5YOxKWZSVpyeRZ7j8KZ1hHnJ7XF2QmtWC0JqRWV01zOUDk8UjlNcXxkYzkyvAHtransH9MCWWNbyZGpnTG1TSWsm95bIzVtba8HjAcOYSiY3AavoUBBWEByFZELx+pLCkyVo3AUjHW/BdLzOL2dcDI0orMvmZ6TC+chIRDM3+A8oKV9BUnhEMoXOOwtb62EZsFRMBoUFA57j4HDuSfnqoHz6bUHzmsOqTxyODVw/nhzWd4/Pon5I3qy33TEqY0L5eVhwjmUhpzj3EXHdkPBPM1OladZyfJsXwqeZq4kmLl4lEJrWzMG16mc87SwCzOSRPvMhWmdcG5ye5yb2BYXprTDuUmtqZyWOOOBc4pWdlLhjGkqtDYcHtlUskc2w74xCqcTkgc1Qdeqsbh7arO8v7//MxwutAWHx5dXtNnTynLheOrzYut1Y2uW3ZnFN7amqtHrCtHTdwjZKIcAFbZnzsm1tYeqnv+E8+8q8sDRozZ+XXxGZ72NpZb2NRxNbgrHCgi/EY4nGJiA8PGlpR55f12uH03F8M6tsHL8MNxkf3m+PxnPaGuvj3FnHtuDl4cy5OneTfIka7M8o80927EaDzfPxMONU6mc8bi5ZAAuqnJmd5fzUzuY/nJyfCsufgteboszE9lvxlEthHN2Yks5M745ToxujKMjG8kJTW4jCGdUc2SNaiH7x7fB/kkd0a18CLbMGyS/PjpsgTHNfxfVQhvT/mAW3rI0C4yn51hQzJEQdHYxIBSO52jdb+CocjxHvqaWzk4WnK97zi+m3xg4GgL+DsZzm15+d/ezrRk4hODpQR715J7WsdSjcBSgpRwrvenx4yu1uMuQd9flaMYqjE7qgNSZjMY71krOCX6AY1r8EMe4a49myrNsqoaAXqhydq7Gk7QFeLiJcNaNx22FQxs7N6mNnJ+sSqGdTWqDU1SOprXzk9viJFPZibHN5CQBnRzbFMdGNcIR9hwNBPtHNiMc2tqIZkL14MjULhjXoDjGda0rP99T5ewmHAWhcHabRecCMhqratS2LCBm8RWOR02qBr3PKiutWYA85bluQPL+F+xResbgK+X8ir9+1YV/SOU81FBgwHyGxDKA1Nb0+PM9A4cweFQguWDMbZ+V8wWOzj16/ApObv/h8a+3VyV16XRM6t0N2+ayf+xcL68JJ+fEDhY/5BH2GMJ5sT9FnuxYLU8ZrZ/tXocXuwgolba2loFg6QBG585MZS1Ee8z5KW1pa+1wZkpHXJiVRGtjMKB6zjBGnyIgVc2xkQ1waHgDOTiyCbKpHAJCNmegrNEtcYDKWZZUAwMbl5VHF9I582RxAY1K5BVBKaQXutMVxL/B4e36OHPb58eY+3KVo2UBIwT2In28OdIqrTMKXynnV4KgrSmcX7QsOH8ZqzN2ZxTzpweOnub5UwOCsTeCMUUwHvX8/tNtwvncfyzlGDi5fUdPjFI5hPMHA8OvT8/KiqmjMGdIH+xaPJXKWScvDqfhJ4LRnvPs0DY8J5hne2l3e7Q24tV+9qODaXi1i71n81TG6eG4Nrc7zk9tRziMzZxjzhjVmJDAHsRwMLU9ThMO7Y2AmnyGs39oA+wf0ZjzTnPCaSF7CSdrbGukDmyI3omxcj5rBd7fPeCB47E1A0ctSxeZ1z2LbaU1Hj1Wx/stOJ6obD1GLxtwvD/38RYcLavnaCDw2JqCYHngWFC+hvPXZxUZQPKXCQcKifZmwHwN5xaDgjkaOL8ZWyOc15a1EQqvKygLztuHp2TZpBGYP7QP9hDOtQyqY3+KgfPTqT14xuT2ePcGebp7nTzMWCH3ty7G/W0redtmvNi7Ec/SF+IeZ51rs7ozPneW89pf2OzV2i7OsmL1xZmdcYHRWm3vzHgOomMYAmhrB2lrB0c2BtUjB0Zrz2kue7X30NrSBjfEwPrFZP/m6Xh3T+FYirFsTeGYxGYtrkcxRgWexf4Mx1w393/1eA8cA8h6vIHDx3wJBB7l/PXLIy1ja57LBKGVC8iCZFmcBgcqycDhPEQwf/6ssHJtLffcm57BNtZmKee1xmkFdNWCw/rr3Q08u35Q5o4YgKUj++HAyjm4u3ujvDqSjjfHMvHmON/4wW24nb5GsuePl+QxvSVr1nCcWDYJlzbNx520ZXiQMp9D6GBcndMLV2Z0NXA0jZ0Z3xrX5vfm/NODA2lnU2cmt5FT41vKUc44eq7twIhGcoBwVDn7aW9ZHEb3EI4CSh3UCH2qR8retZPx7v5BLqBla3pUMC+u8PJVy750kZ97AOXCscoDUKFx8RWYsTKFY932+fF/g3PZwHlCOB8I4zFLVfOIcPSyBecvBaRQTJm4rYA01Rk4qiAeWZa1aQ9SW9M+9KXvWAGB9sbL+n3PNQYCwnl1lWHgJm6f2SOzhw3A+olDcWbLEs426fLmWAbentyBR/tScWTFQqRPHiXzenWW6UmtZW7Pdlg6oBO2jO2DvdMH4tDkXjg+kaqZ1RtX5/YWHTzPjNczAm0Jpw+uzNazBV1wjsrRUzdH2FcOc/EPjdYg0ESyRzRE1rD6sm94Y6OcPaNbYA+tLXlQQ/SqGi77NkzFz/cPcAHVvhSIBec5ozQBcYG5mLmLbZTA28xjPRAVjgXNxGoDUG8zt2tZKe/FFY3STGuE89UZAg0EHuWw5FcLztf1WUVWOFCFaUAgHAPJguNRkek5n23tJqHoGQNCslRjweHlj6+uAO9v4/KR7bJ4zHCkz2Hq2rkOb45uk5+OZ+LpoXRkLZqF5UMHYNWQ3rJ6aB9Z1KujTGxZG2OaVMWY5jUxtE55jE0sgdVd62Jd51rYM7SFXJr5I4fNVlRJJ1xf0Nf0nsNc7P1DqJDBVMiwprQwNn1C2M/55hBVdICROntEI2QxtalydvH+1b0S0a9WjOgppbd393PxzI4mnN16mXAyFRAv74B15P0GlKrJAvTiqulNuQqhivR2DxgTGlRtepte5v18za9szaMcwlEwRjkGzt8BWWCsUltTRf3x7oGYMwYeW/udkDzn4DyndRSQZWue3uMJBfqVggXnr59v4vqJbFk1dQJ2st88Ya/JOZIhD7NTsG/pDKwaPhjrJ4zBwRUL5ey6xXJk0TjZNqIj1vSoh9ltqmF4rRLoXyEGExqUxZAK4ZjNHnFqQkecndCBM40mto7Y0TsRS5uVwPIWpQmwiqT0rSfpgxthG2FtH1Rfdg9pgIN6+mZkI+whrD3sPTsJZ1HXquhTK1aOpc3Hm1vZeH55J8v0GoUhzwlKYSiY5wYMAfG+3Ppsf0Ydmth2GTiqnM/W5rnP2Jr2pK+VIx44HrVov/Eo59/V8wUOi8qx4KiSfqe1WWWd5vldU9yX734sW6Ny1NasUGDZmsL58+0NnD+wQzbNm4V9K2ebswI/Hd8ht3ZtxOqRA7Bx4mhc3J6Ch9kZcjN9hVxeO1HOzOqG7CH1kN6nJrb0qoM1XWthXY/6WNCyEha3qiyHRnVkCOiBYwPrY1+fWphdKwKDytrRu7QDSSUd0rdShAyrFYfRdeIwrm6sjK0dhVWdK5ies1eVQ9VljmmNGW0T0K9BcbmYtQo5N/cpGAPHgkE4VM8XOF+KauGC06oYHHLhGAg6GymYK9s/l2VtlnIUDh/3NZxnFhzCIJTPcD4DsqCZ+qwcA+Wro2V1FhzOOrlwePTAuUk4PBrlEE7OVcKhcpjc/vr1Ds4c2CWb5s/F6S3L2Wd2MT5nytnNS5A5fxouZGzEw72bcG7ldMkcP0DW9m0m81uXwwwu6LSqdqxsEY/tAxiFx3ZC9thuODhtqFxcPA4XpnbDoX61sbFVCYwsE4iRFVzoV8qOZu6C0irKT7oUd6BrfBAGVwqVETUjMaZOtCzvWIEpraXsHdcaacObY2jtaIztVEvun0nn4jE1XmbTVzi5kKgclgXFHAnKgFCL0gW37O8rdWhPoTUSSu6RsF4pSFZuIMhhVDe2ZsH5SBhPtDxwnvLyUwJ58v8LjgkH7D2M1mYWsuCYYGDgaM8xxzcaChQK4XhAvT2/C0c2rZDU5ctwe88W/HJ2Lx5zptm3bCZOpa7DzfSlyBzaGtOaV5ORLRtJq9LFpYrdF40jAjGgRnGMLhuABY3izG8Gjk3vi6sbF8r91MWca5JwaGBdbOlUHnNqh2Nhg1gsa1ECi1uWliWty8oSqmJlx6pYlVRLZrdJwJgGRWVIjQhs7F9Psie1RyrhDG9YnPG+PRdsj1HNMwJ4dom9Ri/z+PSiwjGgPKpROKokj61RQbzdgsP79Vyc1XtYnyF5wJnH6Bxk2ZpJa5atfYJ8eEYQhPPrUzGXfyEcKyT8BxyWmYW+gsTyKEfnIP0tglGNBUdtzYrUtDajGMJ5exO/3j+J51TI6WULZPuqxXh2OB3vTu7Eg6wtcmNPCu7s3YKDU3phQbtETG9ZT1YP7CNjWzWTTsUj0CchErNbV8aIYl6YWdmGLd0q49C0XriVskTuJc/C5Tk99LwZtnZLwNJG0VjSrCirCBY2iZUVbUtJSvfK2Mdes29kC9kxsjUWd60h/auGY06HipLNtJcytAmGNIzH+un92Cey8OziTjw1tUMIRi8bOHr5GXvRMy72Z0AGhKUeDQ2fbU0XX+F46vnlDFWLZW1a1v2SoxZnwVHl/GYphWAMnFzlfKUagvNc9sD5rBxCe8fLpvdoz7GGU2Nvn+FwKOVlq+dcJ5xr8vsvd/H2TAYuDmyAu9tS5PCm1Xh1OA1vOddw6GQgSMPV5BU4umQGjq6ci3PrF8qROWNlz/hekjmkLVJ6JGJVoxgsrx+B5M7lsIMN/vSiUbi3dZlcWzHGnJU+Orw+tnQpi3n1QqkwP/QvUgA9SgdLnTB/aRQVhH7l3UZJ2/rXRfqwFjKhWRlMb1Ne9k3qgC2ccQY3LIE9a6dIzs39eHx+O55c2PEVnB1f4BhAfN+EokcCsQB54OjR9JrLjMq0RlXMC4J5fnmb1Xf4eHN6h1HawLnxt55DOB/+Hc4ztTmW9p9cm7NgfYFjBQO9bIKBDqJfw/H0He05BKT2ZtXr6/LHr/fx5sAGnO1aDtc3rZIre7YxCGzHT5xtnh9Kk8fZW3Fz21pcSF6CMxvm4+z6eXJm2Xg5Nq2XHBzTHrv61UNal0pISaqMnUNb4tjsQbi1aR7upy2Xa8tG4ezEDjg+tAGSCWdJ0yhMKu+LocUKYVj1KKnlKCRl/L1Qv0QRdCgbLsMrBmP9jzVlZZ/6mN+1muwe3xabCXtki3I4mbmEytmHR4Tz+EImAalidioseXIhU57yNkIiIE8pHO1NhGMi9mVjVQbCc4VDEArn+SWtbR5AGQTjUQ4fr1HagvNR4fxu2dqHZ/LXB7U1wuD1XCjmuqrIo6TPcDypzYKjsCw4jNSiKvrdA+i3N7eNrVlwjHrkDw61z7bOweUBjfAoK0vuH9mLt3qiU+ebg1vlYdYm3Epbgptpy3AtZSkur58p55eNltNzB8jhyT9i74j22DuqA47O6I9LK6fgzpZFeJixGvfTV8qNFWNxjgPowf61sbVrAta0K05AMZhdJQjzarplZv0iMrJqFGa1q4kRicWkletbTKsdJmv61MGSH2tJ1pQOWN+/PiZ3qYmrhzZxt+8lHA7ErMfndxCKXs6QJwT09MJ2wmFdIhDCeW6OalkWIF62gGg6IxxViaUchZPOx6m1Wb3HBAKqx/NTqn+D89GC89cHKuYzIEtBpv8Ya3tCEI/0G1OCyA0EWiZaW3De3iUcc6StfYFj9ZxcOA/xJHkG7k7qxSCwS27tS8fbU9wxx/hmj2yTZwe34uH2FXiYOh93Nk7D1dUT5MyS0XJywTA5OnMAjs8eiCvrZuLa6jm4n6pQVuPK+nm4smamXF00HCdHNsWOH6sitWsFpPWogLXtOOe0LIblzeNldetSsqZteaxuUw7L21WQqfXjML1epKzvWxtrBzSgrbXHqt51sHRUZzw4RxgXd+Hh2e14dI7qObdd1OL0+OQ8lUMwTy5mGDhaz3j9a0DPLqmVceEtO+NlBaOXaWuEo0ctWppCYn/6Gs5nW/sC5zOYz3DU8tTi1NoUkIncBPG1ciw4RjHv7ssfanGf4dzywFFru8mew/TG4PB8xwrcXzgBF9M2y132GP0OJ+cE3/jRnfLqWBaHUdrEtsW4t3osri0ZLGcXDKZ6xsrlFeNxa8MM3N4wF7fWLcOTzBTc2LQIF1dPw5UVk+TijN44OawpsvslYmtSBWT2rortPSsi9cdK2NytqiR3ryZqh5u7VMC6LhVlU89q2PBjNUnuXwdpwxpL1rgWWN6rNjZM6IaHp9LlMeE8YH98eFZL4WTi0dkMeXSO6qFyHp/PoN15ILEsQB57M0ByFZULh/crFNrai0sKadvf4OTor0D1rLQFh8r5mAvnmUlrBta/AVIF/Wn6joncCoXHxwaMZWtGTew5Ckd/VuXpO56vENTWfiOcT6+uy2+8/c3xDDxYOQOXM9Pl+q5kWloGlZOJ1yezJefMMfx0+hBe0t4eb9Lfp42Rm6vGy/3NM+XWmom4tngUaxLup2ygnW3B/Yz1uJu2DtdWTJFzU7rhxPAWODa8MXtTLWzj4m9PSkDWoETsGJgomQPqyZ7BDbF7UH1sH1hP0gfWQ8bAOpIxqC52DG8kWWNbYBmH2009a+Ec/+7jS3vx4LSCyTRwVEUPz2TwuI2AthHONsJRQApnu6rlKwVtF6u/GIXQtiylPOfx+UUqx6gnF46531LOZYWTa2t/g0MQvG4pyFOe/sPA4IFjoPBobM4UlfQZjp7K+e3dXfz289c9x+o7HwnnE9Pb+1vH8SR9JS5s3yqX2fwVTs7J3Xh9+pA8PZZNBXHw27MZj2htD5LnyP2NM+TWirFydcEwXJ7RFxdpbxcWTMf1jSvxZDeba1YWbq2eJhendcfp0a1xfERT7BvaGBl9ErGtTQnsZv85MKI+wdSVPUMaIntoQ2QRxt5hDbBrUKLsGFQbu0Y2lr1jW2H9wMZY1zgGByZ1kUeX9+E+4ah6WJJ7pJLkkYJR5Rj1fFHO3+GoOgwgKseCYwAZ5XDA1VCgvyswaS2Dcw5t0CjHwPmDMJ57AsFzscDkKsZz2QPoCxyF8pi29thA+Vo9TG2Eo8GA9RMBvblDOBqlLfV8ZM/5SFgfHp7Hk5RFOLZ2iZxOXYsXh7gL96fj6ZG98vTQbqa23Xi6T39UuB73UuYRzGi5sWSEXJ3VB2dHtcHBnrVxZuZIPMtKw9M9qTxyR29ZIJdn9MTpse1wZGQr7BrWHOm9amFHxzLY2aoIsrqXk/0DasrePlVwZFgdHBtZX47oT6OG1ZVdg+tg5/DGsntca6xnUFlXLRDHZvWWR1eyCWdbbnng6DFdrY29iIC0CMgEBEJ6RkgeKF/gXNwmamNGKYTztyIcVY2Bw5nn32yNcD4+Fy29nGttBo4HFvvRvylH4TwhEEs5/wHnLa1Ne85PCueOB472HMJhavvw6CJyuPBHVi2UvasX49GBdDw5yB10PEteHaFqGBJe7N/GIwFlrpQ7aybIjQUD5Pz4djjcOxF7kqrjPqP2y6zNuLhuLu5mruf1BXJ2em8cGdUO2QSYznklg3Ay2pfGzjbFsLtTKcnuXVUOD6mDEyPq4dSohnJijP40t5HsGlLP2FrmmFZY17MOkqv44ML6SfKQyrl3altuGTgPCUnr0VluqFxrYykYczQK0uvb5DlVZHrLV3DU3v4Gx2NrCufNte1f2xqV80nhUDmsv8FRMLlKylXPV8rxHD1lJTcDR2N1LhzamipI4RAMPrzSrwxu4Jf7Z/HmcAaOb1gpW2YyDmdTNcez8PAAG+1hDnaH9Ycde/Bag8HO1XKbyrkwtasc7JvImFwfWf2a4sycYTgypgOGxgdiYdeWuMbIvX9EW+wd3BzzW1TE/KalsYNDZmqr4tjeinC6VZQDfavLMQ6ox6ic46Mby+HRTbFnaCPJYO/JJJz0UbS1bjWRlhiI63tWyYPzu/8G5+GZ7ZaCGBYenkk3ylFACiW3CMUDJ11yVcTrHhXRgrXnKKRcFfH6q8vbOOekUznsvV/g/GnB+aRwvlIOQXwB46m/wdGvGHLhWGnNqOfnB1bPYVqjajw9h7b22lgaPry8Juw7+PD0Mt4d30lbWybJ82bjUuYWPDqahfsHdsj9A5yaT+zH6+P78OJwJu5uniOXZvWUrF41ZGf3mjg4pjt7SWusalUH6zo0wHqCWdW3F3aM7yM7BzTBmq6J6BhSEBPKO5DcuSK2tIrHjnYlsb93dTkypK4cHUY4Ixvg6KhGsn9kYw6yDWX74AbYOaKxbBhIS+tcBVn96+Hu6R1y91QG7pxMI5h0Lbmn9nYyXR6ctuBoGfX8XwCpchSSKV42/UZ7Te7xSi4cOgbBvLyyjYGAKrqc9rVyXigIT895yctGSQrMAvQ5sX0N54mn53yxNQvOPaYxwtF+Qzifcm5TKaoaD5wXV+Xji2tUEC/fOIrj7DnpixfgVOoG3MzegXv7MoWFlycP4Bn7zmM9K00wae3LypJGZSR9SC9sHdQTWwf/iPW9k7CwSycs7DsAc7p1wep+nWVLnyaYWKcYRlYOw/gKDsyrEYqU1sWR0aY49navJPoT3GPDG+DY6CY4NraZZI9sgozBDQycHSOayoKkGljVPgFn103G7XO75PaJdNw+kWYA3T2ZJgYS4dw/aayNcLYxWischURrNnA0IBDOeSrHo6Jnl9JF1WKis9qbgWTBeaWAmOa01NY8geCFRzkvCeMFlcM5x4BifTDADCj5YKnJ9B2Fo7H6b4HAox6PrVlwVDWm18gnzjgKxwAhnF+fX4HWp5dXcSErXdKXLMSeJbOZ3Lbg1q6thEPZ09Ye7N6C6+un0aYayeTEeFne60dZ3q0DNvVLQvLoYVg/bABWDumP5cMGYWZnWln3VjK7bS0MqxGHwdWiMaSiG6PKBmFJg1gCKoH0diXlyNAGBNSIymmEI+NayP7RzbFtSAPJYHrbxjlnbqdqSOvfCLcOJ+P26Uy5c2Ib7hDQ13DuqoII6OFpSznG3s5+DUdLL6d54KSz0uSlAvGAsc4QpBn1aA96QeVovflia68J5y9Pz1E4LwiHIAwUBZQLxnMb4dDKPsP5y8BRMJa9qbX99lbh6AB6+29waGesq/j1xRUD5/1T/cXnNVw6skvSFs3DUUbi0ylrcD1zs+k5Ocf24G76MhwY3xmT6pWUlYP6yY5p4yV1ZH8s7d0d83r1wJohfagaKmjMUCzp2RJT29SW2Z0bYVzj8pjcqCTG147FhFoxmNukBBY3iceiWm7Z2bUCrU2V0xSHxraQPaP0Xxew5wxvhK1DCadjNWTP6IM7pzJx83g6lZOG28cJRgGd8CiHcIy1nUr7NzgML58VlOaBw15KOE8Jh+r5rBgrSutl3mbsjfDYd95cVTjG1jxwjJW9JJyXpuew9/C6QlFACsWjGoVjvvfxwLHszVTunEPVfKWc21TMTdoao/MrD5znV+SXZ5cJ5wKvX8KVI7tl36b1yF63GtnLF+D4ppVyKWMj7u9Nwc2NM7GhZ33M69FJMmdOkYxJw2TLyD6Y3r0jFvXvyds7YnbPjlg6oCvmdK6HOZ3qyZyO9TGtdXWMr1ccoxKLYkHLcpjfsixmNS2FgaUCZW6tcDnEAfXouFbWP/0YTlujYjKpoFV96srM1hVwdOEQ3FI4x9Ll5vGtuMW6Q0C3j2+VuyepHFWQgZPOAVUBpRk4VikggjGgtgpDAXtPmlGOOWXjGT5VRVoMAgSjl9PkFSvnCxy1NYXzyqMc9hzTZxQKgRkouWXB+dJzaGt6ZKzWvmPFaAvOJzPfUDk5CucW98AN/GqpBgRDOJfwjnB+fX4Jd88elp2rlmHXikU4uHYpDq1bKpe2b8LVrctxdM5grOjTFhkzJkjK2IGmVgzqhrm9O2PJgB+xpF9XLB/YFSt6tcLkhqUwrkEZGV27uPlNwfDqMRiSGI+pTcthSsOSmFS3KMbVLSaDytglpWtlHJrQFtljW8muUc2QwfkmY2RzTGtXSWY2iseZdZNw8/ROXD+aJjePpRGOAWPgUD1UEK2XKqJ6cJ/qyQVkQdpqimAsOLQ3DyBLORdpZUZBWnp5q4YBvZ2293+D88kD5wNtzRMIzJF2ZkEhMA0DrC+K8cAxSe3zjGNszcDJsWabD69vGDi/EIxlZ5fl/dOLePfkvIFz/9wRyV6/EseSV+Pw+uU4tHKBnE/bgMvJy5i+emLzmL7YNXOULOreTJYN7CRbxvRG2vj+yBjTC3sn9GO/SOKw2RmpVNiythVlDW1peWvaWt04DKsagRG1imBU3eIYVy8es1pVkJG1YmVJy9LYM6IZ4bSWvWNbYsugBrK+Xz2MalhSNgxuiZtHt+LG8QxcP7JVbhDOjWOWeiw4qiJV0FbCSfsC5/RWwtGiYgjniQeO2tuz81u1mNwIg8oxvYeXCePr+grO554jJq19hsNw8KXf8HaFo2ekPUWlGChUi1iKUTD6PY6eFchVjklpJgT8yuisqlE4amfvnlySd4Tz8+Oz+OXpeTy5dFwOrFuOfWuW4CjhHF+9VE5uWI7zm5fg4LxR2DquN1b2bipj6xaRUbXiZEOvlkju3gYbOzTF2uZ1sbJhTaxokojMvp2Q2a+VbE2qg60EtKF9RcxrXhJjE2Mwrn4JjK4dhxktysqo2kVkSp1obBtQD9uHNpFMQlrdq7bM7VAJo5qVlwPJi3DnzC5cO5LK2irXCera0VQCSsWtYykGzm0q566q52Qqk1sq5x5VjYJJNfXobCqeKKCzqaKQnrIUznPa23MDiMcLqZaKLm419RnOtfSve44ARjnac9TWNKVpWb3HguMpy8ZMSiMIwtGjJrRc1dzDxzd32GM8cF4ZO5Nf2W8UDlWjQUB+pmp+enAa7x6fwbNrJ+VE6kbsWDYXB1YtxNGVi+TkptU4n7oChxaMxoIezTC+Ce2qVqTMbFxKVjOVrW3bHps6dsPmDl2xsUVrLKpeBTPLFsfkkjEyKCwAI6ODMCHejulVIrGgaRnMbF4WVAwmNi4tkxqX5OsUQ0rvWkgb1FA2UzFLu9eUya0rYk6/lnLpYCquH0vHVcK5etgD5wj7n4GTKqqgW8dT5Q4v3z3hgXNq6xf1nE7FgzMpeKRFOI/PpRKOKVEFPWcpjOcXtBSQAUNoWw2c11dpcZdTv9iawjGBQE98GjBqaaoaK6FpWXBoa+8UziMPHBOdTX0iGLWzj2auMUFAVYNfCMeAYZ/RhPbzkwuilvbzwzP46f4JvLh1Vi7s24P9VM/RTauwa9Es2blkLg6vW4hNo3pgMqPxwh4NZWbbSrJueFc5unQOG/ZcHF8wG8dnTMTx8YNwYkR3ZPVogm3ta0gqQWxsWBzLa0RjSikbhhX1Q/+SgehbNhhjqL5pjUvI8o4VsXVAfaQOaSKretXD7M61ZHzLilg29ke5cXw7waSpanCNcK4ZOKm0OsI5miIEZCmIdfdEClMc4Zz8AufB6RRLPYTz8EyKPKaKnqqSzqWIpaBUgmARTi4kA+fCVnlxMVVeX/kbHM45hPHXB1VO7ukbAuLg+R+qMYp5aOxM4Rgo2l+MYvQUjZXOFMwHo5preP/cCgDaZ35+cg5vH5+Xt4/OEcwpvH1wEi9vnZaj29NxkGB2r1iIjdMnSvr8mdizbBbWj+qJ1QPbIX3cj7Jzcn/JnDVKspdMx44545E+bTi2svdsGtwemwe1wSY+bnmnmrIxqRpSWJu7VMVGNv6lzYthfBU7Z54gjKgeKjObFpfNfetiba86WN23sSzs0QCzCGdyu+rIXDFVbp7ciSuHt1p1iHAI6TrhaN04mkw4KQbObYVzPAX3jHq2Uj2qoBRTDw0gVU+y0NrU3lgpRjkGDhWTe8y1NQVj4Gg4+DscquRX7TnmawOjEIXh6TEGSm7jt6A8oFLumnlG4Xwy84yeormtUMQCc92ysmeXGABUMQrmLH56dFZ+enAGOfdO4s29E3h964Qc3rYVO1ctQeq86Vg7aaxsnj4Bu5fPRdbCiTi8cKz53drRpdNlz/yJkjVvLJInDsCG0T2xfuSPWDmoPRb1bY21w3pgWZ9WMr9zIuZ3rYeZ7ROxsEstLO1QDival8SU+hEYWtUtM1uUkk0DG2PjkJZY1KuhzEmqh6mtK8migW1wbt8WuX5sOy4fyoWTKrQ2Y3HX1dqOKBzL3m5TRXeOJxMOAZ3U4mXW/VPJhJNs2drpZHnMI8H8DU5uKZxcQFSTgfNKB1OF86c5K/2HpZRfnnO4ZKlaFIzVX7TxGyiWlZm+YuYYNn3T+NljWHoGQM84M50RjoIxlmYCwEWTzn5+TDhUzJsHp+Ungsm5cwI5dxXOMTm5ewcyVq9G5rKF2LlkvmycOBZZyxbg/NqFOLl4Go4smS5bp4yQdWMGyNZJA6D//ZuMSf2xa0o/ZE7gEDqoLRe7E6uDrOmni94aczo0xKKk+lj1YyIWtymFWc2LY2yDojKqbqws6loDK/s1xpLezWRkgzKY0r66JM8aQggZcuVwOuGkEU66UU4uHLW2G0dS5OZRKodgVDm0NtqaVRYgSzlqbQSDh6f+DsfqPSkeOJalPTufYo6EJC9Yry4T1gVVzq+WcpjSqJJn8qf1CxyPYiwb08qNyR4bs+Bo46dqPnCe+fBGwbBeWXB+eaF2pqq5TCgXGAAuEgxVwxCQc/+0vLl3Cq/vHKelHUUO4VzJ3oktS5chfflSpC1eIDuWLMSx5YsIZh5OLV+Iw8sWyvqR/WXd0O6yfkhnbBjcEVtoY1uHtkfqsE5IHkI4A1piRc+GsrIP01f/NljYuS5md6iJue0rYXEn2htrcadKMq1lWZnSqgLmdKuPyR0SZXyrKpjVs7EcSluKq0czJBeMqodFW0tjMFA4ybh+eAvhJLP/UEEWIMbqZAvOCUs5905uYXrbQjBb8OjUFgPn8ZlkVgotLoX9h5Xbe76yt2fnt8jz8ykMBbS4C1ty4fyhlkalEI45NfPMAvPZziz1qJVZiiEcbfyEo6r5oCc1zTzDPvPyJgPAdQuOOQtwSdVi9ZgHhHP/DF7fOyWqGAXz84NTuJCdKpd2pCJtxXKsnjfPwNm2cD4OrlnFxMYF2ZmJs5s3ybGl8+Xk8tlyaBbj9YgeSBnSgVG4HTb2a42Ng3js2wibe9WRBbS1OV3qYVH3BpjYvAImNimBqc1LYU23Gljbo7Ys7ZYokwlnSsdEjGiSIGNaJGD1pH5yiUCY1JjW0nCRiU1T22W1NQMn5T/g3Dy6hRaXjNvHtngA5cLZbADlwlF7e0wVEZAHjqpH43UygSTjKevZBb28hbaXrInt3+E8JwyFwwHzq+b/ZY7JhcNeo3DUynIIh5FZFfNJ7cyc2NRh8xod8ireaZ95rIohnIcaAM6wx1A5d0/Kq9vH8fb+aTy4eBDjBg+SM1s3MEovwNSRo5G8bJkkL5iLZII6m7kd57dvx5FVK+VaRrrc3ZEq19cvxdEpQ3F02iCcnTMMhyf3ws7RXbF7dGfsGdZaNvdpRFU0oWU1p63V5uBZFnPbJmBTn/pYo3CorrGtKmNg3RIY06ySTE5qgANpK+TiwXSczdoi57OToXVhfzIuHkihklJpb8lUk8JJEVob7U0hKZwtBo4FaAsBbaKCNuP+CQsOS0z/MaUqSvZYnB5z4Wy2jueSCecr5fxp4HwyylFLM3Dee5SjcL5SjdVv7ltzzFeR+ZNJZhqbtc9oCLjGHmPsTAdO/PTwHAPAaQ8Y2tnt40Y5z64dQf/eA9CwdjNzumbfivmYPWoEZo2fJPPHj8OiSZORvnIVThPO9X375ObOTLm2jZ6/ZQ0uLZuJC0sm4eTcETg4qRcOTeyOIxO7IWtke9k7tCV2j2yL1MEtsKl/Y1pfC6SO1J87MQQMbi3LB7aRoS1r4MeaJTC0eRVZPWMYTmUly4ldG3By1wY5tWcjTrPOZm02AeF89haC2oRLBzbjyoEtcu3QFlw7tFmuH94kN49sZv/ZjNvHNxk4d45vxl3WfQJ6QAXxKBakzQYUAVFBWgpnM+M16/yWL3DObZGXF9mTLDgaCH7TfkMYhKP1yzP8wbT2u/78ycDRsgbNTz954FAxHwjno5XOTFlgrrPXXJV3jM6cZ6ia8wwAZ4UhQBVDKzuOFzePyftHZ7B9y1pUqNIcVRJqy/HNHDrTN2LttImYNGyYjO3XD6N79cKsCZOxe2sGLmXvl4tpW+XcVnr97m24uXU1zq2Yjn0zBtHa2iOTpcrZPryN7BnZDvtGt8dOQtkyqDm2DGmNdbx/BXvUisHtZG7f1tK7fkV0rFYCM4d1l0MZq3E0c50c2c7j9lVybMc6HGed2LUepwjrzO4NOLt3A85lrcf5rPVyKXs9Lu/fIFcOrCeojVTTRqa4jYREQMc2m7pLOJaCNolCsuBsNnByAT06swmPFdDZLcbiCEuesl6oxZ37DOd32hht7T1tTUsHTU+/+V2/PPOAUdV8+ukeoaidEYo5oUk7e2l9T/OefUZ7zbtnl+Vn7TUMAW9oZ69NAGCvuaNwjmmvkXeENX70JJSu0BLRUQlMSlNxNnkVUmZNwpSBfWTy0CEY27cPujdriglDh2FfWoZc27NXzqRukuNrFuNq2jqcXD4DnH2weUAbbBnaGdtGJSFzfA9JHd4JacPaY+uwtkx1PZE8ogtWM27PH9gR03u3keHtGkinmmXRp0Ut7Fg/X45lrsP+rSvlYPoqHN62ipDWENJqHMtcgxOZa+XkTv6tnWtwevdqnN2zRs7vXYOL+9YS0jq5sn89rh3cYADdIqDbxyxA93i8R4tTOCyqyBRVZIF6dHoT4WzEE6MiBbSZoDYSzibCoZLObSKc9x7lUC3ac/4w6nlC5ViW9rsBkwvHGjRVMSz8Sji5dmals6s6cIJgmM6oGtramwfn8OruCXlNO6Ni8Or2MXx4clYOZqagfqMkJFRpD3d4ZenfrgPObFyGVSP6Y2LPLjJtSH9MGdwfY37sgiFdOmHe1Bmyc+Nm2b1sgWQvmo6TG1di78yRSBnXB2lje2Ij4aQO64jtkwdI8ujuDAxMc+xDG3nfikGdsGhQZ8wY3B1DOreQpIY1pHu9SmhbsxyWTR8lx3duQHbqCjmQthIHtq6QQwqJdXQbK2M14a3G8cyVBLQSp3aulLO7V+Hc3tVyIWsNAa2litbi6oF1uH5oPRW0gQragNtH19PeNuLe8Y2Es5FgNhpQD09tIhyCUTgsBfP4NCFpndnIwLCRfYc96PRXcKwekwuHYD7D0X6Ta2nmvJllZwrn1U0x6eyzYq7gZ9bbJ5dEFcNeg1+ooA/PL8mvT8/jw7MLZraZNXmK1KnXEVUTO6I84cQVbyil4kojbfoY7Jw3CfMH/SiTenXCzKH9MaRrR4zs0QXjeveQScNHyNpFS2TjwnlYN2c6Vk0YgZXjhmDZ4K5InjCAoPpi6+gekjzmR6zhzLNwYCcsH9kbs/p3xdTBPTGgXWO0r1aSYMrLnF5NUCHahQ5N68mJnRuxL3mZ7E9dAZYc2LoSB7euwKG05YS0XI5mrMCx7SuoItaOZXJq10qc2blCzu1eKRf2rqaK1uAKAV07uIa1FjcPr6WK1lNFBHTMgnP/+AbC2UiLIxy1OcJ6dGojwRCQgUNYpzYKL7PvEI5Rjuff56iVKZg/3j9h5cbnL3A8QcCUUQzt7NeXNxn2VDVMZgpGQXDw/OPNLfkj5ybeUz03z+5Hxqa1snbxfOxMXodxI8chtlhtKZXQApVrdUF8QmsUK9tCgl2lkVSzIvbMHYuNk4bJgsE9MKFHe/RsUgeDOrbijm8nI7t1kLG9usrYvr0xqncPjOnXC+P698KoHp0wfUhfTOuXhFm928n84b0wd2R/zBraG1P6dcfI7u3RsVYCWpSNQtfaZWV8+xoyvFkFBBQqiGplSxml7E9dLgSE7BQPpJRlOJC6lJCW8v5lhLQMR7YtxfGMJXIyc5n51wendyyRs7uW4/yelbiYtZqAVuMq6/r+NbhxSAGtw50j6+TusQ20ufW0uS8qsmoDgaiCCOr0Bipqw2c4hJYbpX9XS/PA0UBAW/NY2m8GzMPcIKCqwS967oxH9hvrHBptTRObvLuDpzdP4fCOLbJ98xqMGjYWiYltEBdfW0qWb4pipRoiIrYGYuMTpVzlNkioTjgV2qJo+VYSXrQ+YhxhnEnKYuWoXrJidB/MH9AJozo2xegeHTC+TzcZ2bWVjE1qKRN6dcToLi0wfWhfTNDFT2qDUQQw5seO6NOsjvRt1QBDOrVC/zaN0KpyaTQoHYPGpaPRKiEG/RuVldldqktJhw8K/ZAfUU6HLJ4yHEcy1siRjLUgKMJZTiUtMZWdvEQOpC4hJA7CaYtxZOtiObZtMY5tWyQnMhYqIKpoKc7vXoaLe5fjctZKXNm3CtcOrCKgNbh5aLXcPrIWd9Tmjm2Qu8fXU0Hr8eDEBgPnodYphbSex/XCozw7q2oyysmFo0AI550pSzUGjGe2eWP9mgYfH0M+PhL9Pdr7ZzrP0NKeX8GLu+ewefUKNKjdBMVjikvpktVQJqEZ4kvURYlS9aR42UYEUw1xxarCHVKcsFqgTJVOKFW5A4qWaykxpZrCFpKA2tHBmNm6nMzr3x5Lh3TBfB5n9u2ASb07yhTWmM5NZXj7RhibRDiDemBSn84Yn9QME7u3YLXEqC4tpE/j6ujEftK2aik0KRuNFuVjkVSLsblJGUxvnyDtyrnlu//6b/gXLgxXUJAUCw9Bm/o1ZMKg7lg7d5xkbVnMQLCGSmEPSlkq+5MX40DyAhxMXoiDKQvlSNoCsAhpgZzMWIRT2xcT0BKc270UF/csI6BluJq9AtcJiCU3D63C7SNrCEhVtI6Q1hlA9wnqwYl1hLROwfC4XghL+w7hrP8Ch2CYzJ7I7z+z3pkv0hgSHoONwlgcPj7Rfz2As8eysGTePBk+ZDR6dB8oXTr3Q6f2vVAnsSUioxIQ6i6KIjElpXjxygRRHRF6W2gpcYeXQ6nyjRERUQr+vk6JKV4fJSu3RykCiivTQqJLNkVokXpwO4uiW6kAmc6JfmZSQ0zt0gBz+rbBzD7tZNaAzjKxe2uZ3KM1xnRsjIk92mJ0xwYY3KwKRrSqjgGNK6B/40rSnfNL64RodKgShx4149G9eiz61ojBxJZlMLF5cYko/K18+z//QhDhhATbxObriyAvL4m021A6OkwaVCmDUb06YDUDx441swmBvSZjJU6w71A1cjh1Hg6lzJUjW5n00hfQ6hbgVOZCAlqM87sWE9ASA+jKvhW4tn+FXD+wEjcOr8Ttw2sIZw3hrGVQWEerW0tIhENQ2oMenFgrhEVr25ALxwoEBs67x9pvBH+9BuQ1PjIAvLjHQfLFDVy/eBwD+w1BqZLVUawklVCuGbjAEhFXA67wigiJSEBkTDnExJRFVGRJCXXHwOmIgiukOELCSkvphOYondAE/n5OeBcOlIiitdXOEF+xHaJKNJPoUi14bAJ7eFUUdThlSKVgzOBkP7VDLczu0QTze7cUQpKpPVrIxCTG667NMI7WNrp9XYxpUx1TOtfGsCYJGNKwtPSqUQQ9qkajW6VwDK5TBKMbxmNkvThaZjxaFvGVfP/zX5L/m+8JxwuhhEP1INDLW4K8veHw85OwoEBEEVSJCDdqlS0mvds0oIV2w7wxvZG8aCyBLMLpzKVyavsiOU44R9Pm4vi2+VTQfAJaSAUtwgUCupi1BJf2LZUr2csZFFbg5kG1OFWQBUhB3SckU4R0//ga9qQ1am0EtSYXzifCeQL545XIX6/l5pVTWDB7Ljq16YDmDVuiY/sfUbVGG0THVkGx+KqIL1VHYorWQnhURQmJrIjYko0QW6IBYotWRVzRSoiMKC5hIbGcX0oiOqYCe0wNKV+lFaJiKqJwfm/4KBxCjebzipTn65ZqIXHlWiOiOJVVrAH87aWkXlQQpjeMxMKOFbGgay3M7FRL5vVqIvN6N5cZPZpiXt+2mNKjJca1TcRIQumfGI/+NWIxOLGIDK0bj0GJsRhSJxbT25TDlOYlMKlJMQyp6kIxr3/KD//7Lyn8/Q8ILOwNZ0CgOAICYfP1lyAfX/gVKiQBXl6E5I8wmw0R9iAJt/kjxhmEIiHBSCgSIZ2bJGJ0zzayatoAObB5Bs7tWsqiYvZSOXsWEdACnCOki3sW40LWErm8byltbiktbqXcPLyaCmIdWY27hKTquXdci5ePrxYF9OjUWguO/P6GcPR/7/H80XWZPnmaVK7YAHGxlVCsSAWUKl0HRUskIorXwyNKIiK8FMJCS0hIaCmERiaIgVKKKqItxcTXRlQc4USVlLi4MoRUAhGRZVGyXCP2nAawBUUi//f5aWvBhFMVUfF1EVe2FYpWaC+x5VohIr4xwovWgyu2jrjt0ehbPhAzG0dhYdsymNe2rMztXFVmd6sjc3s0xIxujTCxY10Mb1weAwhlqFFIMUxoWkJmtEkw/4GHaa3LYk6H8lRgCYytE4HmEfng/81/S55vvpfCefMj0McHwVSK2pp/YS8e/cz1QCrI38sbNt7vDPCT0OAghLEinXaEske5AwIYJOxSKooWyMAxsX8HLJ/UByun9MXe9ZNwdZ/2nGUMCYtoc4vk0l61uSW8bbncOLiSCmIPOqSQVjHN5UJazcsr5e7RVbQ2wjpGOE/uXE66dvE8Fi9agnp1mktERIIUK1YFJUtUIaAyVEoVFIkrh1BXJPtFSfYRNvXYihJDRURElpPw6MqI5IJGlVRAjRBdtCbhlJfQ0GIICSnCpFYdpRKaSnhkOXgX8kfBPAUQ4O+S8JgqCI+rhZgyzRFbro1ElmyCMCY2V3QtRBZvIrbwakgICcL4qgGYUi8cMxrHyNQmcTJd/xsCP9bFvG51MLdbPUxoUQH9qoYb25rcoiQhlpFlXSpiCWtRp/KY374UpjWORu9SvqgU8A0K/PN/pGCe/OKVvzAX34+K8RECoa15iV/BQgjyVTg+UItTOHbe7wrwh5tW5wwMgt3fX2xUmCsoQEKCAsXJ57r8fBHttFFZDlSMj0b/Dg2wbdloxupltLPlooq6tHeRApJrvO36fgXEOrQCt7QXHdEisMMrRQE9OLGacFa1+kezxl2SEmu30YVGcFCYsKlLXIk6tKdqKFasEooWLQd3sBth7mgUIZgixWvyvqoSFVWaCioq7tASCIupgbBiDWlPzRBbvAGi46oSTjxfswyKl6mHmKI1xG6PoqV5wZuLEhQULmHRlRAWXQWR8fURRVuLLNEMYUXqwx1XF5ElmkhEicYIdhRH1+I+mNMgFLMaRsm0euEyvXGczGtdGrOpitntK2F663KY1rI0ptG65rYphVVJlWRt98pYk1QRyzuWwewmURhSzg+twr5HvNc/UeD7POJVwFe8C6pKAhDo7WWUEuTjI7Q0TXDG1rQfBROC089fnP4BhBJgHk/ro/1RUYEBEs7eGGoLgjswAArQFRgIhz9BM2gUCXWiU6Pq2DhniNw4sFxVgWvZS+Vy1mKjquu87fqBZbhxcLmBdPswQR1aLjzKvWMaHpa3+kfpcvWSSpVJRAiV4Qh0SGhISYkqUpsWVZdWlgCXPYRwnMaiomMr8rbKCA0vK+6QYnC7YiWMNhcSXhahcYmILdMacaWb87l1RG2wKEFGF7Gis79PMArlLQjfgtyNjjgJj61KOAQUQ3sr0Zhwmho44UUbqoIkopilolhnKAYnBGBmokMmVrXJpFoumdEwCnNbFMOsFsUxp0U8FrSmYloVx5K2JbGmS4Ks714FqzuVwfwmkRiR4IuuMXnRIuQ7hBX8HgXy+ohX4WDx9gqGzT8QBCGBhKCBgOqBX8GC4k9IAV7cRIRAq5NgBcPHBlFRAQULGZgO/wANEhJCOGp5MW4nollhDjvVZqBquECsyyEdG1bDvNHdcGrbLF18pjgFRJvbv8QCxLp5iJCoMgV096jCIpzouISkuLjyCOEiuGwucTljuXDVTQ+JiKvOGFyEqomgpcUjNKI03KGleSwvIWEl4XYXkRBGZ7s9BiFRTFnl23FmacOA0Fi0/0Syr7jZm2xUilcBb3jl44f2DoIzpISERhJMZAUCqqz2RjhNGAiaIIoVEd9QIotzLipSB7bQCijicGBMJX+ZUTNIRpb3konVgzG1dgioJEyvE4LZDA7zmhfFknZlsO7H6rK5V3Ws7lACU6r548fYH9AtNg+ah/6AAKq2UCG7eHm7xNfH6YHjY+D4Fyps9Roe1d5URXrdRuUE+fsjiIvNuA1/wlFlqb05AgiIqqG9IcxuR4TLiXCnk0oKIkhaH5XE2yWAwcNFRTWuVk4yV47hPLPawLAgLWbc1lpCSEupsqVy5/AywlmicMolxbK3hIVGE45THLZQMbGYySm6BCf66AoIZfIKdcdSAUWpGtoZgwDjMVyuOLEHhcAeHEE47E1MXJq+dG6J4XPDYyozSpdgAHCIqsavMHdooBuO0DLijqgIVxj/LhUUUaSWhDFah8c3oKU1Q2TJ5hJFi1SbDIuqgAKFbEiIipBuZdwyqGKwTCCcCVUCMKN+OOY0jcWy9mWwtkc1bOpbF1v6N5RNPWtgSYtYjKvojUGlC6JfiQKo6iiA/AVs8PYNFR+Wn6/TLHiADxVDCKoYWpyxNYYDhcbA4EuAAWIjHA0POrRatkdoVJTCcRCOgxCCmfhcgcEItTvYj3idqtEKs9ONmPpUdZoMK5WIw6wRXXA6Yzajsw6nDA/7FrIIat8i9qQlVI+CIpzI8OJJsdGlEB4Wxz9i42I7xcXdHsEmH1uaCxVXE2FhJWh70VaFl+TcUkp0fnG5iogt0EVlhCI0qhJimbyiy7SkvbWQKC60WpfTHQ9fL38pnL8gbIHcrcFRsIeUEVdYWcIpC7eqJ7a6hDIchPFvhsc3QmSp5lKEKtS4nTdPYXz/TR4Eh5QWRxgDSDgH3PAwdCwVjNmNItlTYrG4bVms/bEmNvWpS0D1ZX2vWuw35dmnojG5bjgGJgQjgv0if2EXfP3Dxc8/QgL83Fw8C44fFz3Am3MOATAMSAAXMpDJTUvh6DGA4PRxCkcjdxBTXbCGA6rPTqXwcVQZVRSscExwMBVqD5YwOy2UVmenCkMIKjbUhdrl4zGiWxMc2DSBdqZpbgFrvlzJWig3DyzCjexFhBOdkFSE6cztjNSGR+XYxemmlRVJRLTCKVaX80wFhDB9uV1RamWEQ1uixTkcUeLnw6bq76ZyKvHxTVhNNR5LZLF6xrIczjh4FfQW30L0aXsEgp3FEOwqKc6QUnBHlIcrohyc4eXEHV3dwAkrUpfzTzMqrwEK5PfB99/mQb68nOTd0RJfrIwE2WPE2z8cvr52lAsNxrhaYZhWP5qAymNtt+pUUC1Z2aMWVvdMND/omN6wCLqVIRRvFwr7hMEvIFoCg6LE5QjXpMbI7AkAvmz0tCIDhwsZ6Eu1mKMvYdHuLDAasYWPJQx/IRQqx2ZUw5RnYLq4+KG0ODvjNvuSXpYIt4M9y489zE/09nCnA0W5wcKDmfBCHVg/pz9VtJxz0TwGhvlyLXsBru2dT1srXidJ466TjZ9/RIIDbOKwRyI0phrjcROEc5HDY2vAHVaKSiEcZ7T2Hqa04oRiZ6NnggkKMwqIKF7fWFF06RYSQeWERVdFcHAkvAt6ib+XH2FGIsgWg6BgBonI8jonwUmVuiPKSRj7W1gc5ySdl4o3oPU48K///Rfy/lAQBQr4wM/XJiGuCPEuHEBLcsDf34k8+f3RMt6JxS3jDYT5TG1zWpSVxR0rY2VSdSxpUxaT60QjISwEhf1jYXeXQShV/8N3BSQowM7P6w+fAgXE3/QWP3HSnvSodhZEOAE8BjDF+WtQYA8yaY5wAjSC+wcRTrCBo+rx17DA2+18DVewneqxEVQwyy6hhOGk1fmzv6m6nLwvyu1Cybho2l4wapQtwgF2DtPcArm4e65c3TcPl/fOIZySdZJiilaBg3E5mLYW6Ev12MONEiKK1oGbMVkHQ01V2nNcrhg4mdLsweGUdhDfKGVNqwqJYG+KTYRG4OjSnJf4nBD2lWD2I59C3G1+lD77kzbikPAyEsnUpz3J4SqukVqi2HOimRCj4xOpCqf863+/QR4OrHm+z4f8DBKFCzJleQWIt7dNCz6sgl42hARQPTVCMTExAlPqx2F83RiZVL8IZjUtgRF1yyCxeDFaaSxszpLcVOWooED57//nv6Qgw4GbzdunUCHx1R5DCLrTmcyoDKrAR+H40cq8xJcBQcvAUfujHdqDCIZlqSaAC6/Wp4qybM5OaE6bHW4He47DZdRkgWWK430hdiZgtxulisTojIXBXRvg3pGlcmHXbLmy1wMnsmi1pKgiFdU2EBQQTEkzhQSzhzAIKCBneEXOMIy4TE7awB2OGM5Dbr4pJwIUjh9lTTiuMA6qtKZoqo3TvuiA6QwtwyQXBVsAFeYXSDCB8KMFaqAIjSgLJ0OFm8fI2GqEVQUuzkwFC/jhu29+kG//9b2Bkj9PfuT/IS8KFSjMhBVI1QSzZzj5OiHwC4pEQGAYkooHYFrdCIytGYEhFZ0ysnoYelWIQLHI4ghwxnNeijabpBBj/H//v/8j/0U4P3yXF2EuNwF4CwHpzjeLzpJADpWqJn8NAYzavrxf4aiC1OYUgCOIDqNwCDTAmxAJx9+bLsJNGOzPNfEP0sdwDAkWVVCIgwFEZynCoeKMungfYsPDUTQynNHbBymLhrDfqHpm48KuWa3+4QgpnRQRV5mNO467yo9yDyScEO7qilw8LmB4AkLZByIYbdV67PygtAQ+zoEA30AJ5BvRKK1wNLHFlmrKQNBcQqKr0QotOH5cVAPG12bgFC2ZKOGRTHuqRPayQFukFCwcjDx5A5CPAaBAvkKS5/u8vFyACglAAQIqkLeg+HDX+/rYxMcvBIFUg90VjyB7LOqE+aFvfGEMLm/DwHI26VfegTh3CL753ot9y4uwv8e//s+/8E+q8V//51v5P//zL+GRM5zTfGXgy17ip71EFcE+YqPdKRg/zjo+hQvy/kJUmIYGHy6+pjddeDvDkI2X2XO54AYOP2MgwRlAATYDx8nXN5CY4jRA+HlzA1DtTgaHEI4I4S4XYsNCOSvZ0aJOBbl+YL5c2jsT53ZMJxxX0aToYkxk0eX4wjb6r68E0o8d/OB2lzbvYnBx0fXUSkTRRMKJQhCHVTvVFUg4Qf7BvI0xW5t7ZGUzhEZzzgmlDTr43KBA7nA+LsCfsvazc7EDVS1ic5dCITbpH9hTfvihsHyfxx8FfWmB3g54F/aTglRNvh/yw5fP0efl+yGvqLUFBIZLsLMoHEyBWoGOeJR3BaMd55jOsYXRp0yg9CxjR7QrxPSqb//5Lf73v/8X3/7rO6havvvXD/LNP7+Tf7KfKfwQh1uc3NnsL7QcBgAedeD0Y5T243xC1VBZBdWS+Hm5sOw1NrqA9mYDkj1EK4CLHuDL+YbgFE4QN62Lw7vLoxw3Fz+Y0Vsh2gKZ6NjjXQQUSkARVLBaHAdYWTblR7l9aIEHTmBIUmR0RUQWrcldHskG78+FpBqcMbBx0QNoHTY2UldcHYRwOA1k87fZwkxf8uei22hvTg6iLlpYCANA0XItERlfT5zhVI2rKIKpHH/an843/v5MTLQW/6BYsYVVRiGfCEZlWlc+b8lfIBi+wcUZFuJolw7x4UxUkPG7cGH2Ab4Pb8bx/Hnzi4+PQ2z2OLNxHO4SCHKVQGSwCw0d36NVZEF0i/eRgRUcKB0biwIFfU2oUEA/fMfUlyefAhImQNYP+Oaf3zBw5Odn0MbtJCR+bn8GA/YRTV7etDIqxtOTCI4qCQoI4oakOnhUW7PpGW19PIGpxasqaONq+eaovUnVFWzFbb6WCTe6weGwsf/S7iyLs7NHOaRIhFv2bRjNnqNwHOFJOlhGM2nRhujpAeLPHRIcTAjaX5xFEOQoZvpOKON1sD3awPHnLmFRQWFwmV3MRYrnbFSmGYNBdXExIDg5gNro9VSNBNkYYxl/CxeklzPKOsIr8xjNHuNNCN5SsBAV4iyH4NBy5twbwcOrkBcfz0UhMLszTgoXKGTK24dpLYi9jO8rgPf50yqrO/KjoesHdIotKC1K8D05o7R3GQAKIn/eAvw7VGOe/JLvh3xaBJNPLU/U9vLlKcS/ySTFoTGcOznEYad6vAwcH75nbeQBCoUJTa0rkAoKprWZRWcP0dKxwtcnCOo8wUFOs/i0TgPHAPJnz6Q1Wo/hpqZ6wtyhlr2pclxuyffdDzK2XwsmNwaCkJC4pJDQouwnTGVxNQmHHkxJBwW5uODFuShFwN1KMJzgOfOoGjh4srHRY/lYjdE2+r6dO9gdUwsh7E9hnPgdGgbUGrnrg4JCxWYL55sP4szDKZzW5AiriEAqwKuQn0lihWlnAe4E2CMZvzncBrKneXOXFSY834BQ2ENLi5+fXbwYfRWwAvILiIRfYAS8/MJRxL8wGjm/Q7UIp9CqqciCtDAq5pvvDITC/Lte7BsF8+U3CsyfNx8vU5n5FXhBA+0HJsN8eQqajaE9Qa1NU5yf7na1LVqWQtE+G+Cn/ZafXy3NqIZRmc/z9wvmwlMV7NtuByF/DYf9XK3Rn8oJ8Ge8doQiPDTcgIkMDTGBIc+330uPNomccxgIXK7oJJ1rXExm4UVrW2mIEuaASasqyT/mgFdhP/acRIQXb0hYRflG7NwB+qaYVjjHqO3YHAQZVQ3hjNKhTF/aqxxUjtqPLThSNEar2rw5jAYG0hbDKyCIA6m3VwAXzYdqoBW4y8ERXZM2WpI2GMqAovcRji97grO4BDliOefwsbyNNsdN44IPwfgGFYGTO7JORKCeC5S8+bzxw7ffGyvL8/0PVEwB+LJn+LCHeBUoyBhdUArxNn0dXy9fWjnTFsOQj5ev/j3CL6zvCWpBAb4akhSKx7ICmTwJgSphUtVeGmTBMcD4GdhbFY6do4nb6aZyGBz8/T/D0dhNAVDtfIw9DCGuUEQysblsQfAtkE8K5sknnZvXsGwt0N+RFBhAwrE1OaM0YOR1cEfQg0OZhGhFXvR9zgZmGNUZxu4qYsHRZBLAXUHbCjKnZEoz0TVEBK1Nd7kjpDjc4Ux7tDumOQkKdPF5hKMf2N8l9pCynD3iDQDvQoyrtLwAVxk4Y2qD4CSYCdAECD7ehwD9gmIIvCTfn/5tfz7Pn5vGH96+LqMcf39+yLA4KipI8jJ6G9ti4iuQJy/VWlghGEDetCkF4EPL1NtMjzW7Xu3c6iV6XTeo2rveToWYJq59ws6+QDtTULpOZq2s59v4HghGT1HRdYJtFhxncC4cPxPTDRxNrtz0wTqyKJzQUAYKRnUmw0JUdbtGVRmlpxCOLTxJd7+DkTm2XEuxOaJpQW4qJJof3peyL6iLifB4zjpceO1DjNEmfQUFuk0vCQgKh1u/rma/0VBAmxO1NFd4OfadkrweTZtyGU9WOHoi1M60Fkwr1F3kXdibcGgHCieW81RkFQl2MBjw7zLeExAXKiCMCa+MBAZHiQLV5xViDymsgPxCGeVLmd1YKF9BKexJelqF8jGOUwUKVK2JsPl8PxNptcewf3CB1ZbUroI9i64qUGdQVVg2ZrfpOUTOKrT0YBsXVhs9VaT9RYNAgELi3w/g5zTrR1tzMqrbGaU1oisghRPgUY4fHxtsC0FESBgB6tcpeRDsxyHVy0cqlS6K7E2jaGuR5ZJcYcXhHxyDiNJNxR2VwIUP5hsPMj7NXc05hL7IOSckprpRE9+QBLChMYHpTtbTMVRWbUSWaMDZiA2dC6hwnITDOYq2R+XYLJtSJdCXRVVjp6o0uSgcf37AQFcp2KMT4VQ4tM9AjeHsUwrUx9smQc4SoidA/bkA2lR18xTMV9hSLi1CYempIq8C1vBaIG9+9qyCaln8PISj9kWlUCEstSqFwdelXekYoad0VA20688Lrp/VFuQwYLTJ22wu6zqDQTBLn5trZZpIA2jHQVx07ScuBxXEuK1wPOfeCIeq0XnPj+AYpmIjOQcyeOSj/boC9SvxYNHkNmt4OwaCyNJJeqJTI7MrLpHzSWUOetxhbIYKRxdTe0okLU3VFRTEN8D0FcA3YxTEZu2KqISoko0QysFTe40OlQpH1aTqcbiLsTeFaaQ2r0sLIBzOKqHWbmcv0F7HWFyKPScRjsiqhMMZycakx79j2Rg9Poi9y1XKRGmN5d5eNk79AXC7Y1QBJo3pmYSCVIsWm71HqZZK/KkGf+0TfjazAXVBbYFOs8A6WOuiK4xAgtHGrkpQ6w4yVqXFjRjEKG+B4pGPNSGB6jFw2NTNqMGJn3DU1hizzVltf43iHjj62mprDkeYSWsFfviBCs8Lf28viXA7xU3FNalVjsoJL5nkMnAimLaqijuyPBsjMz6bpWnG9OVgdzHTT+whpfjHOZ0bW9MPR4lz94cUqcPAUNecUbAFM2ozAGjSc0VWMidEnSHF2Zu+hsMYSuCOsDLcaW6jHD8fmzn/5YyqBUdEFdpeCRPbA7kZtBcYK2K/CbTHS6CTSuf79SKcQB5tVKWXNnsNCrQtbeiM3LzuxV1KMKZh06LUrlQZRvlqy2pVLmNNOlhbtuU0FuxxBt5P61Y4puzae8z1IMLR0tstOHyOqoYWHxyscLTZExZnG4YKC46PHxWrG4RjAzeXyxVBIFR/njzws85ASESIS2IjIxEb7mr1D/aYJIc7jrs0inZSkfNJafHmAiocXUhO98aewjnnqNXoDuGO4gdw66kTcbHHuBmfnVSPqsXG3c5FFSeTnpsJMCSmsoGjb1jh6E7WWSqIC6+Wp0MtF1H0NE0grU7TmiOiKuGUZq/iIKxzEj+Md2Ff9gqmHXsc7S2ecTwCvv5hjOoxKMyeogOrKoOzCB/nS3vTUy9qoYSitmUWO3fxVfG8zo2mfVPhBLJ/EIQCMUnRUkAoK4S3G4gsugV7jZ66CrQgEZA+x8XXV0sLN5sl2B7BfsP5hfOSgUM7tc5w+3ITWnAC+HgH1cUAwPfKvm6UFSAcSKVoTDRCbbZW/+DMwZ4Tb5q6I7w8U1QxK6pqlNSmyRdyx1RDaLE6HAZ12lepczfxTdhDy4qbqnGqnbHBa8xWSWsAsDMI6InTkKjKCDbK4S7hztWFU99Xy1Jby4Wj0VjnHntUdcvWVKU68PJv6iJSzZy/+Dx7FOEUNSFAH68LFeUKQlQYe5qV4sz719jMTaAq111uFpALbRY7QAHpgvJvsxdKoNVTCCFEd78Esq/qiVLzWXi/Uc5nW2Ng4MAZyMcTsDnzYSoXjo2jhQYswtGeE2DOp+m8pOmPcEwg0NfhBqAS83z7rTlvF8iNpWHEFeyQItFRTHF2TWuRSXZ3UdoE4YSVpd1Eiw6KmvnVuvzYU9xxHC7NqRsuCH2VH4o9gQ0/qrq44zT6ljeqURtS2+OCGjhugnFHVdTGzz4Ryec6jf/7Ut76WnaqS0/vaIKiMvjBqKaI6oRd3cCx8b4gxk2bg8Mmm7jOJEHsZ6owL8IJctD2+KEbVCuH2lXKmx7J1xcFo6As67XsKZA7X8MMe5+mURZVwx0eGByu9sSFor1xw2i/tMCoagjH3K+q0cewNxmFcYMqnMAQPiecn5khSfsNn6/hJJif1enUnsMN4MeIzgiv3/f4eVtwNHLbaXs+DCo/fPONsTZjmXxNPkfiFE4oba1gQf8kXTgzhYeV1l3DnVfYNGGzmExxYYzRLjZ3/XBBKnl7EXFy4HTF1BJHRAUOjQTDqVz91qYLYJRTioNtZYSw5zgMHC40P6SeHFTl6IexqQ0SKNVEOHpah5YQUVXPEnCmsU79cBFop7G6wJxPvIRezWGU8wznm2A9v8f3aecMob8x01Bg45yi6UzB0LKsDaULqO9dLTc4QsFQyVx8VSaVGMzYy/s1pqs7GJUHE455Dh+vkVfhBAaaQZS2xnXRpBpIcHxNGyErSG0N+jmDmRydjhCEurmRCUfPzfkRkNqaOYvA96ZwCtGK8333vfW++fraLvg8iY6MoHIIJ3/+gkneOjdQks6Icoypbp3CzYcLUOm5SiK8ZBO9j384km82mj2ogoTE1eEur2hSly6yPaSEkaruUltwjGifckdVYZKz4BhV6WLR2hhpja0EOwiUr+fLaduCw2YaXom25lEOQ4QZ/JxxqjBrePTmkMhk6UM4OksEBNjU8owFMxbrB7W+neXfMgrQ98wyC8ii5Wg4MQEliD2N4MVOyATCDcT3SDiaLA0Q87xowmH/MUOonhOzmffuHxhm0qOqjQDNRtK/Y5TD59uDXSYQBHC20ROo1lltpjUNJuxxuiHyfp/HRH1Gcr5vblqOGHa7W/SMQXhoqAaCSMJhDC3Ixh9JOJQ3F8tI058qsXGSVziOiATTc2zc0a7YGqIBQAOBeizt0CQ59WpttDZHrDjDypsv6vR5ubams44mJk1eGix00XWo9WV60z7hT/UG63OMrZXkrleYQYTIOcZZhO8riIA4RPoywQVycWkvGlisJqsDZRAX0MbdyR2uDZ27WEOFnm0IYh9QOLQyA0cDis1ZhLfFSpBettPOzJdy4cbyaGd8LJXliON75+KbMMG0p0mP66JguLGoHDqClnksn8+ys98EBzvNqRm+J6bHQpZyPHB0w+mMlffbH2jDnH8UDD+DL0cMB+GEh+g5N8JxhBRPCuCi5c3rRTjlhZe1YfIPhsPbJ1j9H6HFG7O/VLHSlKohspKYrxPYPHXm0J4TTGvTHWR2LBdSv6TT82d2QrKHxPNDqK0oPLtp2uq7ehZA4VDmRq36RZzCCaat2UM1Zuuw6WcWmnMPgbr1pKd4FaYyjKp0aNSz43pKhDbMy+bcF0NMIFWoqtT3qbFdS3d1oLE1haPnBItwUeNoZ2bX8zPpriccA8sCa+CYz8UmrspkmFCFB9gIhnCCVTncoOaxLLuDSY39xqZnpKkcu81uor3ndJGJ0gpae2z+PHnN9z96FkSvq3KcdpeE6O/fFI5/YGSSLmq+/Bw2w8qZNOTHIcwsFu0jJL6B+S7HVYTDIdWiC865h29M3zDhcFg0w6kOjdxhmoAYFsTJGcdSTzk2/hImcirwQO5K7TkB3N3GnwlHh1pvPffFqdnG5ygcBa4WqYuukFSNGgb0e50C5ie9tAzT8M2ZYgNIh8lgzi065KndBKsdqjpYZiN4ZjBt8jzy7/N2biR+Zr53vU3jMy3P2BnVZiqOlszrTGr6tzShBVApgcGxhEzQpqcpXLVIpk2ugZPDp/nKQL9Qc7jNVw4+erbFzHPcbFROfg7JOoepBXvzfj25rOugMF0Oh9VzNBBwuENhbyaI8ATxCwjR3Qkv7yA4GKGd+tuB2EQDyM5QYHMV54flrMFd6M/HBjr0m9LKtK5403jV+oIcCkcjdBmCKUPbK612aWxPF8U6o0t563U7mz2HWe0bOjWrjdp1zgkrZ5q5NnxVmbEQ9gM9a14gXyHTsO20jmCdPQjFsjW1M5d1toHvxSyWfsXhKsbLxTy9K4avo4C44Ea5RagYM09RTWpHYR5YMYzqVJujqFGUpVLaGl8/wCiS0NQebbrpmET5eFWp9i8nI7TC1Nko1K3ffQWYJEkFmTPf+tkL5MvPdfAzX6EULlAY2vd1btLTQvp8l51R+ttvv08qkJ/TtDcTBOccXz+HFOSDbZzQXUXrwR5dw8BxxiQikAvnZ6MNcddo7NWvjAOCiyLQXcYox499IJBWYXOVNF8JaH+ycZpnrGbzZCKiXegu1ACg569MeKBXaxIzJzPVjvSEaHgV0S/dVIUqee0rnKuMjRCgFMzvBYcz0sDRU/MKSCO6xlGHI4K+ziFPX1vtjO9Lz2LoaSUdGez6Q0i6g03nEQYStUsrYfH1tccZ5XjA6BylEAhVZx0zG9H+TO81dsfHasTmawUZ69T3pOfV9FewfDz7qssZJiFUkg70hQhHHULTpPlagiFIIek5QR+fQG44PZVko3IIN4BDaMGCXkn5+ADtOcEcKn0ZVQsV9GViqkR7qU61sAjIGVvL9B27nqJxl+QgqB+akz8XU8+JmXSl390QiDOivP46k/eXJJjSXJh4fmCThIx6GAbMYGdOsVMdtC2z2/VrgyAqMziistioOlWiziu6wxi9zRlpf3+3FNR/IcC4yg9j4OjcYXm5AyEhMZz4nZzPONfkwjHvTXuiXi+ip47MVxJqdVx4KkUtkIuuVkmrsuyMcNQS9bFMpBpm9L3TwrjRtOeE8/F6dkGhaT/VOK1nHNhLbUySNh3Wc2cXNxzBDhQqUEgKceP7cK5ROAVobfnz5OHtXrQ0/Q6IYwIDjdOuP57xbfUPHx//JD1d8/33+djwSwh3vxSm/+nQ6YqpQWujcvT3A8UawB1DUKGazBiNdbZxc9H5xvXDO0IJwc2FJSBneFmmtXJwhZeF/ltQZ2hJ0d8kOJxRjNVcIHsYI6M2dC4g1RFAVWhS0zO1AZyr7Izo3ChcTKrMNHtO12yWOiAyQfL9BbDx6hROT3ex8euJSy6K7lqXK4ofUM9zMXHRrvT96PtT9dDCzI7nYptAE6h2xsXnIKrpjMrhXKKLrumL78PYHm3Q2ljaVzQyszdxQ+mP861kp8/VAKDNP0R7ngIxXzGwuROK03zFYCcc/S5I7a0QK3/e/MjHQKBwChfypZ0amybsIFobQ0KhQoTj5ZOk1pH3h/y0qzgJoORVOX7BbPRMag6dZ4oSDOG44hLNjz1UObQuoxy/IMZcEwhKqp0ZW1PlBNMCHRoIzJCqgYB+rvZBQLQPfih6NXe6+VAOzkVuPs8VQ3mzqYeWpnIIh4ui/uyr07X+gieIgyIBFfaysX8QNAc53aUaS+18PU1BbMhmDtFdbldlqBIZy/WMhYIyPYaBJZB9Qy2aVidOWqR+FaBnCvR0jV2THN+r3aW/XYih0tT2NCToqRn2JD3bQCsmTG4EbgJVjAYeTbl6no6WbeYzOy2XQDwnVnUj0SECkS9vAf01EfL/kIdw8lFJHF04FwXqN6WsAA7U3vnzt/qHF+HoaYS8fJB3AHcNd1IhrwAEuErTzmrCHd+ESY29J662OcGpyuGHNWlMd6G/ftWgECMqM7WV4/yhp4HKiV2/hiYsp/7qkzD1RJ96uzZb9XVdQE1h1pncMHE42WS5oPqDDoVuY5CwcXECqQptotYpH7daiv4Cx4C0Uzn6oXWxdGhUBbndTHUaJPi6mtSCQ6hw/bqc6tEz3VS6qp2JKxL6m+uAoCi+F/YaTWF6ZtlfvyKggnSWsRTEx0bwMuFo2NENQrWbMMT3ogo1sx0VZN6LGSj16wY9A66Dpb85ZaNnrvWEq6bPvISi399oqbXpZ7RTZX6+mmL9zI8cc+H01Sfoz4YKMbHZXEXgSw91R1elpdVEaImmCI1vjNBSTakeQmLEdUdVRUhMVdMAtVmGUVl61todyUGVH0STWigfq6d8dN6hzekOtKzITZtxWanG7E6TqFQ1sbSDUMZLf7PbHeafiLBXUBna7PUbRN2BVA98/UPgDoljf2HUd0fD7eLwp7uepd/t6E+FdSG179n1h436S1WWK1yPhKT/ZogK9/EPhYOK0h/bO1QlOuxSHeakpDZ9hhntN2qB+njtUfqDl9zIrJ/HDMhqSea5fD07IzT7ICOxnkoy038wh1e1O6cjnBvNH3m++55gWFSPBgQNEA7C0ZOfeq5Qf8To6+3d6h+FCgV6+/j4JOT7Pl9Cvnw+Cf62iAQf/4gEWlOCLbR8gjOmTkJo0QamnDHVeFtp3lcpwcn7/P2d5vHOmJq8vw5vK8HroeY+c928Rglzu80ZkUDLYMV4Ljut686YBKezaEJoqB5DEwrlK2Re0/wdfT39Gz7+n8uH17moX70e/z7L39+WYON9Tt5unmMeU9q8jr4Hq4ryNpa+Lv9uIR8+npedvN3J6/p6+nw9Ws/X983H6/sxR32M9bgv7z/3fXhuM++DZfMcWU7zWP4tPsankE/C9998w/qea/59Ans+/6a+Xxs/nw/vL2TK29u70P8HFaDlSG+Kw68AAAAASUVORK5CYII=
Ε-mail: i.makris (at) uop (dot) gr
Phone: 27210-45-159
Short CV

Ilias A. Makris,

Prof. Dept. of Accounting and Finance, University of the Peloponnese

Contact details:

Tel.no.: +30 27210 45256

e-mail: i.makris@uop.gr  ,  elimak99@yahoo.com

 

 

Economic Studies:

·       Graduate (1999): University of Patras, Department of Economic Sciences (diploma)

·       PhD Thesis (2005): “The Financing of Innovative Projects, of New Technology-Based Firms by Greek Banking Sector”,  University of Patras, Dept. of Business Administration, Greece

Current Positions:

·       Professor in Financial Analysis, Department of Accounting and Finance, University of the Peloponnese, Greece.

 

 

Teaching Experience:

Since 2008: Faculty of the Dept. of Accounting and Finance, University of the Peloponnese, Greece, in Economic Analysis and Financial Analysis.

Courses: Microeconomics, Macroeconomics, Financial Analysis, Treasury Management, Financial Planning

2015-2022: Hellenic Open University (Tutor), in Postgraduate program (MBA) and Public Administration

Courses: Economics for Managers (in English) and Principles of Economics (in Greek)

2015-2022: Postgraduate programs of Dept. of Accounting and Finance, University of the Peloponnese (master in Finance, Accounting and Finance and eMBA)

Courses: Managerial Economics, Financial Statements Analysis, Applied Corporate Finance.

2005-2008: Adjunct Lecturer in University of Patras, Dept. of Business Administration, and Technological Education Institutes of Patras, and Kalamatas, Greece

Courses: Microeconomics, Macroeconomics, Public Economics, Financial Analysis, Treasury Management

 

 

Supervisor or member of scientific committee for PhD candidates.  

2017: (member of the scientific committee, along with Georgopoulos A., and Stavroyiannis S.). University of Patras, Dept. of Business Administration (dec. no. 11/8-2-2017 G.S.E.S.). Topic: Investigating the success factors of economic performance and business development on a European scale". Canditate P. Charalampakis. PhD dissertation has been accomplished (10/2022)

2020: Supervisor – the other members of the scientific committee are Stavroyiannis S and Liargovas P.):  University of the Peloponnese, Dept. of Accounting and Finance. Topic: " Entrepreneurship, European Policies and Development: The case of health and quality of life in the Greek countryside". Apostolopoulos Sotirios. (in progress).

2020:  Supervisor – the other members of the scientific committee are Babalos V., and Georgopoulos A.):  University of the Peloponnese, Dept. of Accounting and Finance. Topic:  "Energy Efficiency Study. Best International Practices and Weights of the World Economic Forum Function. The International Geopolitical Scene and the Role of Greece in the Energy Field". Dimitrakopoulos Panagiotis. (in progress)

2020:   member of the scientific committee, along with Giannopoulos V., and Georgopoulos A.):  University of the Peloponnese, Dept. of Accounting and Finance. Topic: “Franchisor-Franchisee co-value creation for the end consumer through brand supportive behavior and moderated bottom-up innovation” Lazarou A. (in progress)

2021: Supervisor – the other members of the scientific committee are Giannopoulos V., and Aggelopoulos E.):  University of the Peloponnese, Dept. of Accounting and Finance. Topic: The effect of specific financial characteristics and financial crisis and COVID-19 pandemic on tax compliance of Greek companies. Vlachakou Maria (in progress)

 

 

Authorship/Editing in scientific textbooks:

2022:       Makris, I. (2022). An introduction to Corporate Treasury Management [Undergraduate textbook]. Kallipos, Open Academic Editions. http://dx.doi.org/10.57713/kallipos-52 (author)

2022:       Microeconomics, 3rd edition, Goolsbee Α., Levitt, S., and Syverson, Ch., (University of Chicago), Broken Hill publ. (translating and editing)

2021:       Microeconomics with the use of calculus, Serrano R., and Feldman A. M., publ. Pasxalidis (translating)

2021:       Macroeconomics, Private and Public choice, Gwartney, Stroup, Sobel, Macpherson, Papazisis publ. (editing of specific chapters).

 

Awards:

2010:          Outstanding Performance Award, of Business and Economics Society International (B&ESI)

 

Member of editorial Board/Reviewer in scientific journals:

                    Reviewer in journals of mdpi publications.

Scientific and Technical Committee & Editorial Review Board Member, in publications of World Academy of Science, Engineering and Technology (www.waset.org)

                    Reviewer in International Journal of Behavioral and Healthcare Research, Inderscience.

                    Reviewer in International Journal of Economics and Business Research, Interscience.

                    2016-2019: Reviewer of PhD Thesis, University of Newcastle, Australia.

                    Member of the Editorial Board of Global Business and Economics Anthology, B&ESI semi-annual refereed publications.

Scientific Committee/Conference's Chairman:

                    Business and Economics Society International (Chairman and Discussant in various sessions of B&ESI yearly conferences)

                    2nd International Conference on Applied Innovation, TEI Epirus (Scientific Committee)

                    International Conference of Development and Economy (ICODECON), University of the Peloponnese (Scientific Committee, Organising Committee, Chairman - 1st to 5th conference)

                    17th International Conference on Entrepreneurship, Innovation and Development (ICEID 2015), Session chairman

Memberships:

                    Business and Economics Society International

                    World Academy of Science, Engineering and Technology

           Other:

                            1997-1999: State Scholarships Foundation, (IKY), Greece

 

 

Participation in Research Projects

2009-2014:   Scientific Director of “Innovation and Entrepreneurship Office of TEI of Peloponnese”

2003-2008: “Spurring Entrepreneurship and Innovation in University of Patras”, University of Patras, Greece (financed by Greek Ministry of National Education and Religious Affairs, and European Union).

2001-2005: “Eurosignal - Large-scale simulation for European real-time stock signalling”, European Project, University of Patras, Imperial College of Science, Ghent University, Athens Stock Exchange, Econet (private company-financial services), (financed by the European Union).

2003-2004: “The Perspectives of Greek Defence Industry”, Athens University of Economics and Business (financed by Ministry of National Defence)

1999-2001: “Technology Transfer and Accumulation of Technological Capabilities” University of Patras, Department of Economics (Karatheodori scholarship program for PhD candidates)


Research Publications

A: In International Scientific Journals

1.       Apostolopoulos, S., Makris, I., and Stavroyiannis, S., (2022), “Healthcare Innovation in Greece: The Views of Private Health Entrepreneurs on Implementing Innovative Plans”, J. Open Innov. Technol. Mark. Complex., vol.8, no.2, 78; https://doi.org/10.3390/joitmc8020078 , Q1 (Q1 (General Economics, Econometrics and Finance), citescore: 3,8 (scopus)

2.       Apostolopoulos, N., Liargovas, P., Sklias, P., Makris, I., and Apostolopoulos, S., (2022). “Private healthcare entrepreneurship in a free-access public health system: what was the impact of COVID-19 public policies in Greece?, Journal of Entrepreneurship and Public Policy, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JEPP-03-2021-0029 , citescore: 1.7, field: Public policy, entrepreneurship, microeconomics, economic development. (scopus)

3.       Charalabakis, P., Georgopoulos, A., Makris, I., Mavridoglou, G., and Stavroyiannis, S., (20210. “The performance of Italian and French listed companies during the financial crisis period 2008-2017”, Int. J. of Economics and Business Research (forthcoming). DOI:10.1504/IJEBR.2023.10044240 (scopus) 

4.       Dimitrakopoulos, P., and Makris, I. (2021), “Towards an Energy Efficiency Formula: A literature review”, Interdisciplinary Environmental Review, Vol.21 No.3/4, pp.290 - 300 (υπό έκδοση-forthcoming). DOI: 10.1504/IER.2021.121669

5.       Makris, I., Babalos, V., and Dimitrakopoulos, P. (2021), “A study of the Energy Efficiency Formula for the Development of Economic Progress Policies in Greece”, Energy Sources, Part B: Economics, Planning, and Policy, pp. 1-16 (2021), Taylor and Francis (Q1/2), impact factor 3,205, citescore: 5.2 (no volume or issue number). Available online: https://doi.org/10.1080/15567249.2021.2007178 (SCOPUS)

6.       Apostolopoulos, Nikolaos, Sotiris Apostolopoulos, Ilias Makris, and Stavros Stavroyiannis. (2021). "Rural Healthcare Enterprises in the Vortex of COVID-19: The Impact of Public Policies on the Internal and External Environment" Administrative Sciences vol.11, no. 3: 82. (Q2, cite score: 3,4) https://doi.org/10.3390/admsci11030082 (scopus)

7.       Charalabakis, P., Georgopoulos, A., Makris, I., and Stavroyiannis, S.,(2022). Identifying the factors affecting firm performance and growth: the case of Italian publicly listed companies, Int. J. of Economics and Business Research, Vol. 24, Nos. 1/2, pp.257–270 (scopus)

8.       Apostolopoulos, N., Ratten, V., Stavroyiannis, S., Makris, I., Apostolopoulos, S.; Petropoulos, D.; Anastasopoulou, E. (2020). “Sustaining Rural Areas, Rural Tourism Enterprises and EU Development Policies: A Multi-Layer Conceptualisation of the Obstacles in Greece”. Sustainability Vol. 2020, No. 12, 76-87, Q1 (Planning and Development) citescore 3.9 & Impact Factor (5Y) 3.25. (scopus)

9.       Apostolopoulos, N., Ratten, V., Stavroyiannis, S., Makris, I., Apostolopoulos, S. and Liargovas, P. (2020), "Rural health enterprises in the EU context: a systematic literature review and research agenda", Journal of Enterprising Communities: People and Places in the Global Economy, Vol. 14 No. 4, pp. 563-582, https://doi.org/10.1108/JEC-04-2020-0070,citescore: 3.9 (scopus)

10.   Makris I.Α, Stavroyiannis S. and Charalabakis P., (2020). “Analyzing Factors that Affect Profitability and Growth in French Publicly Listed Firms”, Int. Journal of Economics and Business Research, Vol. 21 No.3, pp. 343-359. (scopus)

11.   Makris I.A. and Stavroyiannis S., “Short and long-run linear and nonlinear causality between FDI and GDP for the US”, Int. Journal of Economics and Business Research, vol.18, No.4, pp.466-479. (scopus).

12.   Makris I.A., (2017). Analysing the effect of macroeconomic characteristics, on firm performance: evidence from selected countries of Eurozone, Int. Journal of Economics and Business Research, vol.13, No.2, pp.190-202. (scopus)

13.   Makris I.A., (2017). Associating Firm Characteristics with Employment: Evidence from Eurozone Periphery, Global Business and Economic Review, vol.19, No.2, pp.225-238. (scopus)

14.   Makris I.A., (2016). ‘The effect of innovative activity in firm performance and development: Analysing data from eurozone’, International Journal of Business and Economic Sciences Applied Research, vol.9 No.2, pp.87-92.

15.   Makris I. A., Nikolaidis V., and Stavroyiannis S., (2016), "Economic Growth and Exporting Activity: An Empirical Analysis on Greek Industry, International Journal in Economics and Business Administration, vol. IV, no.2, pp.41-52, 2016. Impact factor 0,71 (scopus).

16.   Makris, I.A., (2015). 'Innovative Activity and Development: Analysing Firm Data from Eurozone Country-Members’, International Science Index 17, International Journal of Social, Behavioral, Educational, Economic and Management Engineering, Vol.9, No.10, pp.1424 - 1430.

17.   Makris, I.A., (2015). 'Innovative Activity and Firm Performance: The Case of Eurozone Periphery', World Academy of Science, Engineering and Technology, International Science Index 100, International Journal of Social, Behavioral, Educational, Economic and Management Engineering, Vol.9, No.4, pp.1049 - 1052.

18.   Makris I.A. and Nikolaidis V., (2015). “Discussing the consistency of the Euro area: ten years after, is there a real integration?, Global Business and Economic Review, Special Issue on: "Empirical Finance, Economic Policy and Business Performance", Vol.17 No.3, pp.280-297.(scopus)

19.   Makris I.A., (2014). ‘‘Associating Firm Characteristics with Dynamic Exporting Activity’’, International Journal of Business Environment, Vol.6, No.4, pp.411-425, cite score 1,4. (scopus)

20.   Makris I.A., (2014). “What Drives Firm Growth? Evidence from the Greek Industry”, International Journal of Economics and Business Research, vol.7, No.1, pp.17-27. (scopus)

21.   Stavroyiannis S., Makris I.A., and Nikolaidis V., (2013). “Value-At-Risk For The Long And Short Trading Position With The Pearson Type-Iv Distribution”, Global Business and Economics Review, special issue on: "Economic Performance and New Quantitative Tools", Vol.. 15, Νο.1, pp.14-27. (scopus)

22.   Nikolaidis V., Makris I.A., and Stavroyiannis S., (2013). “Ans - Based Preprocessing Of Company Performance Indicators”, Global Business and Economics Review, special issue on: "Economic Performance and New Quantitative Tools", Vol.. 15, Νο.1, pp.49-58. (scopus)

23.   Makris I.A., Nikolaidis V., and Stavroyiannis S., (2013). “Identifying stocks characteristics before market crashes: The case of the athens stock exchange”, Global Business and Economics Review, special issue on: "Economic Performance and New Quantitative Tools", Vol.. 15, Νο.1, pp.76-87. (scopus)

24.   Makris, I.A., Nikolaidis, V. and Stavroyiannis, S. (2012) ‘Identifying factors affecting firm performance: the role of exporting activity on Greek industry’, Int. J. Business and Globalisation, Vol. 9, No. 1, pp.59–69, DOI:10.1504/12.47522 (scopus)

25.   Stavroyiannis S.,, Makris I.A., Nikolaidis V., and Zarangas L (2012), ‘‘Econometric modeling and Value-at-Risk using the Pearson type-IV distribution”, International Review of Financial Analysis, Vol. 22 (C), pp. 10-17, impact factor 5.373 (scopus)

26.   S. Stavroyiannis, I. Makris, and V. Nikolaidis, (2011), “On the multifractal properties and the local multifractality sensitivity index of euro to Japanese yen foreign currency exchange rates”, Global Business and Economics Review, special issue, vol.13, No.1, pp.93-103. (scopus)

27.   Nikolaidis V., Makris I, and  Stavroyιannis S, (2010), “Prediction of Exporting Activity, Using Company Characteristic Data”, Journal of European Economy, vol.9, no.6, pp.123-136.

28.   S. Stavroyiannis, I. Makris, and V. Nikolaidis, (2010), “Non-extensive properties, multifractality, and inefficiency degree of the Athens Stock Exchange General Index”, International Review of Financial Analysis, vol.19(1), pp.19-24. doi: 10.1016/j.irfa.2009.11.005 (scopus)

29.   S. Stavroyiannis, I. Makris, and V. Nikolaidis, (2009), “On the closed form solutions for non-extensive Value at Risk”, Physica A, vol.388(17), pp. 3536-3542, Elsevier, doi:10.1016/j.physa.2009.05.002 (scopus)

30.   Makris I, and  Stavroyιannis S, (2009), “The Impact of Innovative Activity in Economic Performance: An Empirical Analysis on Pharmaceutical Sector”, Journal of European Economy, vol.7 (special issue 2008), pp.264-278.

31.   Makris, I.A., (2008), ‘The factors affecting firms’ growth: investment in tangible versus intangible assets in the Greek pharmaceutical industry’, Int. J. Behavioural and Healthcare Research, Vol. 1, No. 1, pp.91–104, Inderscience.

32.   Makris I., (2006), “How the Greek Banks manage risky projects”, Operational Research -an international journal- (ORIJ), Special issue “Modelling and Decision Support in Financial Markets”, vol.6, (August), pp.183-195, Springer, impact factor 1,759. (scopus)

B: In Greek Scientific Journals (with blind review process and abstract or full text in English)

 

1.        Makris, I., (2009). “Discovering what commercial banks ask, in order to finance innovative projects”, Review of Economic Sciences, vol. 15, pp. 187-204.

2.        Makris, I., (2006). “Bank-Firm Economic Relations and the role of cooperation in spurring developmental entrepreneurial projects”, Social Sciences Tribune, vol. ΙΒ (Νο. 45), pp.57-80.

3.        Makris I., (2004). “Evaluating innovative projects. Quantifying qualitative criteria: A study in Greek banking sector and New Technology-Based Firms”, The Southern European Review of Accounting and Finance, vol. 2, No. 1, 2004, pp. 137-157.

 

C: In Collective Volumes (with editorial board and blind review process)

 

1.        Apostolopoulos, N., Makris I., Liargovas P., Apostolopoulos, S., Varelas, S., (2021), Building National Branding Strategy in Medical Tourism and Production of Generic Medicines: National Branding and Health, in Pistikou. V., (Democritus University of Thrace, Greece), Masouras. A., (Neapolis University, Cyprus) and Komodromos, M., (University of Nicosia, Cyprus), (eds), Future Policies and Strategies for Nation Branding. https://www.igi-global.com/book/future-policies-strategies-nation-branding/264426 , pp. 309-323.

2.        Makris I.A., Stavroyiannis S, Apostolopoulos N. and Apostolopoulos S., (2020). “The Financing of the health sector through the European Structural and Investment Funds: the case of Greece”, in The Impact of EU Structural Funds on Greece (1981-2019): Successes, Failures, Lessons learned and Comparisons with other EU members,, in press, Papazissis publ.

3.        Makris I.A., and Babalos V., (2014). ‘‘Sovereign Debt Crisis and Firm Performance: Evidence from PIIGS, Global Business and Economics Anthology 2014, Volume II, pp. 268-277.

4.        Makris I.A., (2013), ‘‘Identifying Firm Characteristics Associated with Dynamic Exporting Activity in Greek Industry’’, Global Business & Economics Anthology, Volume II, pp.184-193

5.        Nikolaidis V., Makris I.A., and Stavroyiannis S., “Associating Firm Performance with Financial Data Using Supervised Classifiers”, Global Business and Economics Anthology, Volume II, issue 2 December 2010, pp. 230-241.

6.        Makris I.A., Nikolaidis V., and Stavroyiannis S., “A Discussion About Indicators And Predictors Of Firm Performance: The Case Of Food Products And Beverages Industry In Current Economic Crisis”, Global Business and Economics Anthology, Volume II, December 2010.

7.        Makris I.A., ‘The Effects of Innovation in Employment and Investment Activity: An Empirical Analysis in Food Products and Beverages‟ Industry, Marketing and Management Sciences, Proceedings of Selected papers presented at the International Conference on Management and Marketing Sciences (ICMMS 2008), Athens, Greece, Imperial College Press, pp. 91-94.

8.        Makris, I., ‘‘Factors affecting firms‟ performance: An empirical analysis on Greek industry”, Global Business and Economics Anthology, Volume II, December 2008, pp. 296-303.

9.        Makris I., “Innovative process and Firm‟s Performance: A survey in traditional and high-tech sectors of Greek Economy”, Global Business and Economics Anthology, Volume II, December 2007, pp. 117-124.

10.   Makris I., “Financing New Technology-Based Firms: A study in Greek Banking Sector”, Global Business and Economics Anthology, Volume II, December 2006, pp.308-318.

11.   Tselekides, G., Rafailides, A., Makris, I. and Vernardakis, N., (2003): “Globalization, Technological Flows, and Employment”, in R. Panagiotopoulou, S. Koniordos, and L. Maratou – Alibranti, (eds.), Globalization and Contemporary Society, Athens: Publications of The National Centre of Social Research (EKKE) (in Greek), pp. 199-218.

 

D: In Proceedings or/and Book of Abstracts of International Scientific Conferences (with Scientific Committee and blind review process)

 

1.        Apostolopoulos S., Makris I., and Stavroyiannis, S., (2022), “Health Digitalisation and Innovative entrepreneurship. A qualitative exploration and synthesis”, 17th European Conference on Innovation and Entrepreneurship (ECIE22), Neapolis University, Pafos, Cyprus, 15th & 16th of September 2022. Proceedings, volume 2, pp. 1160-1166.

2.        Makris, I., Cheila, E., and Giannopoulos, V., (2022), “The Impact of Firm-Specific Characteristics in Financial Performance. An analysis on Publicly Listed Firms of Selected Countries of Eurozone”, B&ESI 2022 Conference, 6-9 of July 2022, Rome (accepted for presentation and conference proceedings).

3.        Charalabakis, P., Georgopoulos, A., Makris, I., Mavridoglou, G., and Stavroyiannis S., Development of time series in grouped samples of companies of 5 countries of the European South, with the use of PCA”, B&ESI 2022 Conference, 6-9 of July 2022, Rome (accepted for presentation and conference proceedings).

4.        Vlachakou M., Makris I., and Giannopoulos V., (2022), Measures of Corporate Tax Avoidance: The Effective Tax Rate (ETR) based measures, 28th Annual Conference of the Multinational Finance Society (MFS), Gdansk, Poland, June 26-29, 2022. 

5.        Makris I., and Apostolopoulos S., (2021), “Investing in healthcare companies in the non-metropolitan areas of Greece: Incentives, reflections and innovative ideas”, 16th European Conference on Innovation and Entrepreneurship (ECIE21), ISCTE Business School, Instituto Universitário de Lisboa, Portugal on the 16th & 17th September 2021. Proceedings, volume 2, pp. 1160-1166.

6.        Charalabakis, P., Makris, I., Mavridoglou, G., and Stavroyiannis S., The performance of Italian and French listed companies during the financial crisis period 2008-2017”, B&ESI 2021 Conference, 7-9 of June 2021 (accepted for presentation and conference proceedings).

7.        Dimitrakopoulos, P., and Makris I., “Towards an Energy Efficiency Formula: A Literature Review”, Business & Economics Society International (B&ESI) Conference scheduled for June 7-9, 2021.

8.        Apostolopoulos, N., Liargovas, P., Apostolopoulos, S., Stavroyiannis, S., and Makris I., “Reanimating Rural Areas in Times of Crisis: Rural Healthcare Enterprises, Management and Public Policy”, 16th HSSS National & International Online Conference 24-26 September 2020,Tripoli, Greece.

9.       Panagiotis Charalampakis, Antonios Georgopoulos, Ilias Makris, Stavros Stavrogiannis, Identifying the Factors Affecting Firm Performance and Growth: The Case of Italian Publicly Listed Companies, 36th Business and Economics Society International conference 6-9/7/2020 B&ESI virtual conference.

10.   Makris I.A.,  Charalabakis P. and Stavroyiannis S., Analyzing Factors that Affect Profitability and Growth in French Publicly Listed Firms, 35th Business and Economics Society International conference, Vienna, Austria, 6-9/7/2019.

11.   Makris I., and Stavroyiannis S., Short and long-run linear and nonlinear causality between FDI and GDP for the US, 33rd Business and Economics Society International conference, Lugano, 4-9/7/2018 .

12.   Makris, I.A., Analysing the effect of a monetary union on selected country-specific Macroeconomic Characteristics. The case of Eurozone, Business and Economics Society International Conference (B&ESI) 2017, Chania, Greece

13.   Makris, I.A., Analysing the effect of Macroeconomic Characteristics, on Firm Performance: Evidence from selected countries of Eurozone, Business and Economics Society International Conference (B&ESI) 2016, Ljubljana Slovenia

14.   Makris, I.A., Innovative activity and development: Analysing firm data from Eurozone country-members, 17th International Conference on Entrepreneurship, Innovation and Development (ICEID), London

15.   Makris I.A., ‘‘Associated Firm Characteristics with Employment: Evidence from Eurozone Periphery”, Business and Economics Society International Conference (B&ESI) 2015, Albufeira, Portugal

16.   Makris, I.A., 'Innovative Activity and Firm Performance: The Case of Eurozone Periphery', ICIE 2015:17th International Conference on Innovation and Entrepreneurship, World Academy of Science, Engineering and Technology, Venice

17.   Makris I.A., and Babalos V., ‘‘Sovereign Debt Crisis and Firm Performance: Evidence from PIIGS, Business and Economics Society International Conference (B&ESI) 2014, Florence

18.   Nikolaidis V., Makris I.A., “Analysing the Consistency of Eurozone. Ten years after is there a real integration?, Business and Economics Society International Conference (B&ESI) 2013, Monte Carlo, Monaco

19.   Makris I.A., (2013), ‘‘Associating Firm Characteristics with Dynamic Exporting Activity in Greek Industry’’, Business and Economics Society International Conference (B&ESI) 2013, Monte Carlo, Monaco

20.   Makris I.A., (2012), “What Drives Firm Growth? Evidence from the Greek Industry”, Business and Economics Society International Conference (B&ESI) 2012, Salzburg, Austria, p.67.

21.   Makris I.A., Nikolaidis V., & Stavroyiannis S.,, (2011), “Identifying Stocks‘ Characteristics, before Market Crashes: The Case of the Athens Stock Exchange”, Business and Economics Society International Conference (B&ESI) 2011, Split, Croatia, p.35 (selected in best papers).

22.   Nikolaidis V.N., Makris I.A., & Stavroyiannis S.,, (2011), “ANS-based Pre-processing of Company Performance Indicators”, Business and Economics Society International Conference (B&ESI) 2011, Split, Croatia, p.75 (selected in best papers).

23.   Stavroyiannis S., Makris I., Nikolaidis V., and Leonidas Zarangas, (2011), “In Sample Value at Risk and Backtesting using the Pearson Type IV Distribution”, Business and Economics Society International Conference (B&ESI) 2011, Split, Croatia, p.39 (selected in best papers).

24.   Makris I.A., Nikolaidis V. and Stavroyiannis S., (2010), “Financial Performance During Economic Distress: The Case of Food Products and Beverages Industry”, Business and Economics Society International Conference (B&ESI) 2010, Athens, Greece, p.82

25.   Stavroyiannis S., Nikolaidis V. and Makris I.A., (2010), “On The High Frequency Dynamics, Local Hurtst Exponent and Local Multifractality Sensitivity Index of Euro to Japanese Yen Foreign Currency Exchange Rates”, Business and Economics Society International Conference (B&ESI) 2010, Athens, Greece, p.90.

26.   Nikolaidis V., Makris I.A., and Stavroyiannis S., (2010), “Associating Firm Performance with Financial Data Using Supervised Classifiers, Business and Economics Society International Conference (B&ESI) 2010, Athens, Greece, p.68

 27.   Makris I., (2009), “Macroeconomic Environment and Financial Sector: Infrastructure, Financial Policy and Incentives to spur the Innovative Process”, 9th International Conference on Technology Policy and Innovation “SCIENCE, SOCIETY AND SUSTAINABILITY” Santorini, Greece pp.127-137.

28.   Makris I.A., Nikolaidis V. and Stavroyiannis S., (2009), “Economic Growth and Exporting Activity: An empirical analysis on Greek Industry”, International Conference on Applied Business Economics (ICABE 2009), p. 128

29.   Nikolaidis V., Makris I., and Stavroyiannis S., (2009), “Prediction of exporting ability using company characteristic data”, International Conference on Applied Economics (ICOAE 2009), Kastoria, Greece, pp.469-476 

30.   Makris I.A., (2008), “Factors affecting firms’ performance: An empirical analysis on Greek Industry”, Business and Economics Society International Conference (B&ESI) 2008, Lugano, Switzerland, p.97.

31.   Makris I.A., Nikolaidis V.N., and Stavroyiannis S., (2008), ‘Firm Size and Economic Behaviour: The Case of Food Products Sector’, proceedings of International Conference on Applied Business Economics (ICABE) 2008, p.63

32.   Makris I, and  Stavroyιannis S, (2008), “The Impact of Innovative Activity in Economic Performance: An Empirical Analysis on Pharmaceutical Sector”, International Conference on Applied Economics (ICOAE 2008), Kastoria, Greece, pp.595-601.

33.   Makris I.A., (2007), “Innovative process and Firm’s Performance: A survey in traditional and high-tech sectors of Greek Economy”Business and Economics Society International Conference (B&ESI) 2007, Antibes, French Riviera, p.67.

34.   Makris. I.A., (2006), “Financing New Technology-Based Firms: A study in Greek Banking Sector”, Business and Economics Society International Conference (B&ESI) 2006, Florence, Italy, p.73.

35.   Makris I., (2006), “The role of financial sector to the spur of innovative activity: infrastructure, incentives and macroeconomic environment. A survey in Greek financial institutions”, 9th International Conference on Technology Policy and Innovation “SCIENCE, SOCIETY AND SUSTAINABILITY” Santorini, Greece pp.127-137 p. 82.

36.   Makris I. and Tselekidis G., (2006), “Research and Development and Innovative Activity in Greece: A survey in Greek New Technology-Based Firms”, 3rd International Conference (2006), “Education and Economic Development”, Preveza, Greece, pp. 275-287.

37.   Makris I., (2005), “Risk Management by Commercial Banks: Evaluating Risky Entrepreneurial projects”, πρακτικά 17ου Συνεδρίου Ελληνικής Εταιρίας Επιχειρησιακής Έρευνας (ΕΕΕΕ), Πάτρα, 2005.

38.   Makris I., (2005), “New Technology-Based Firms and Banking Finance: Realizing and Promoting what Financial Institutions Consider”, Proceedings of 9th International Conference on Macroeconomic Marketing «Marketing and Development: Marketing Contributions to Prosperity and Peace», Thessaloniki, Greece, 2005.

E: PhD Thesis (2005)

Makris I. (2005). “The Financing of Innovative Projects, of New Technology-Based Firms by Greek Banking Sector”, University of Patras, Dept. of Business Administration, Greece (Supervised by Prof. N. Vernardakis)

Scientific Interest:

·       Financing of Small and Medium Enterprises (SMEs),


·       Banking and Finance – Financial Innovation


·       Innovative activity, R and D


·       Macroeconomic performance indicators

·       Factors affecting firms’ performance

·       Sustainable growth, energy economics, rural & social entreprenership