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Finance for Non-Finance Personnel; InterContinental Muscat, Oman; 18th-21st March 2007

daemon@ATHENA.MIT.EDU (Precept Management Consultancy)
Mon Feb 5 08:41:39 2007

From: "Precept Management Consultancy" <precept@omantel.net.om>
To: "Crypto.discuss" <crypto.discuss@bloom-picayune.mit.edu>
Date: Mon, 5 Feb 2007 17:40:34 +0400
Reply-To: "Precept Management Consultancy" <precept@omantel.net.om>

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FINANCE FOR NON-FINANCE PERSONNEL
InterContinental Muscat, Oman; 18th - 21st March 2007

WHY NEEDED
An understanding of finance and the application of finance and accounting techniques is vital for every business professional in any corporate structure.  It is essential to have an understanding of accounting terminology and to be able to interpret financial statements and reports.
The objectives of this workshop are to enhance the participants' knowledge in accounting and finance practices and develop their skills in financial analysis, evaluation, risk management and financial decision making.
Case studies will be discussed and delegates will have the opportunity to work on examples to help better understand the concepts being covered.
WORKSHOP DETAILS
=A7      Duration:         Four Days, 18th - 21st March 2007; 8:30am - 4:30pm;
=A7      Fees:               Rial Omani 725 (includes programme materials, lunch & breaks at the venue);
=A7      Presenter:        Michael Papadakis, BSC (Eng), FCA, DipM.MCIM, FCEA;
=A7      Venue:             InterContinental Muscat, Oman.    
WHO SHOULD PARTICIPATE
Financial and non-financial managers, supervisors, coordinators and specialists involved in different departments of an organisation.
WHAT WILL BE COVERED
=A7      Accounting and Financial Statements
=A7      Ratio Analysis and Review of Financial Statements
=A7      Budgeting
=A7      Decision Making and Investment Evaluation Techniques
   
Please contact us for further information & registration
Precept Management Consultancy
P.O. Box 255, Ruwi, PC 112, Sultanate of Oman
Telephone:  +968 24539853 or +968 24497222; Fax: +968 24540420,
E-mail: precept@omantel.net.om ; Website:  www.preceptmanagement.com
THE WORKSHOP
DAY 1ACCOUNTING AND FINANCIAL STATEMENTS
Accounting terminology, concepts and policies
International accounting standards
Published financial statements and reports
The technique of preparing financial statements
Trading, profit and loss account
Balance Sheet
Cash Flow Statement
Calculation of Ratios
Case studies 
DAY 2RATIO ANALYSIS AND REVIEW OF FINANCIAL STATEMENTS
Financial analysis
Financial trends
Performance and ratio analysis
Measuring profitability
Measuring liquidity
Measuring management efficiency
Measures of return for investors
Credit risk
Credit scoring
Credit policy and liquidity
Interest rate risk
Exchange rate risk
Case studies

DAY 3BUDGETING
The role and purpose of budgets
Preparing the departmental budgets (Sales&Marketing budget, Production budget, etc)
Cash budget
Capital expenditure budget
The Master Budget
Budgets and predictive models
Flexible and flexed budgets
Performance reporting
Behavioural aspects of budgeting
Participation in budget setting
Budgets as motivational targets
Continuous (rolling) budgets
Zero based budgeting (ZBB)
Activity based budgeting (ABB)
Case studies 
DAY 4DECISION MAKING AND INVESTMENT EVALUATION TECHNIQUES
Relevant costs for decision making
Examples of relevant and non-relevant costs for decision making
Minimum pricing for quotation for special orders
Make or buy decisions
Decision when to close a department or factory
Compound interest
Annuities
Present values
Net present values
Capital investment appraisal using Net Present Values (NPV)
Capital investment appraisal using Internal Rate of Return (IRR)
Payback period
Return on capital employed
Case studies


To register online, please click here.

THE COMPANY
M. Papadakis & Co. is a firm of Chartered Accountants based in Nicosia, Cyprus and has a wide range of clients from industry, commerce and the financial sector and operates in the Middle East, Cyprus, Greece, Russia, North Africa and other regions.
Mr. Michael Papadakis, BSc. (Eng), FCA, DipM.MCIM, FCEA, graduated as a Chemical Engineer, and trained and qualified as a Chartered Accountant in the UK. He is a member of the Institute of Chartered Accountants in England & Wales, a member of the Chartered Institute of Marketing and a Fellow of the Institute of Cost & Executive Accountants.

PRESENTER'S PROFILE

Michael Papadakis
Qualifications
=A7         BSc Honors in Chemical Engineering from the United Kingdom
=A7         Fellow of the Institute of Chartered Accountants in England and Wales
=A7         Diploma of the Chartered Institute of Marketing
=A7         Fellow and Examiner of the Institute of the Cost and Executive Accountants of the UK
=A7         Training Principal approved by the Association of the Chartered Certified Accountants
Summary of Experience
1976-1979
=A7         Trained in London with Deloitte, Haskins & Sells, one of the top ten multinational auditing firms of Chartered Accountants
1980 to date
=A7         Founder of M. Papadakis & Co., an accountancy firm offering auditing, accountancy & management consultancy services in Cyprus & the Middle East
=A7         Member of the Board of Directors of listed companies and public utilities
=A7         Extensive involvement in designing and developing training programmes for senior personnel of petrochemical companies in Cyprus, the Middle East and North Africa, offering in-house tailor-made workshops in financial accountancy, management accountancy, costing and auditing


To register online, please click here

OTHER WORKSHOPS IN 2007:


UNITED ARAB EMIRATES


SECURITY COORDINATION & MANAGEMENT
Burj Al Arab, Dubai; 22nd - 26th April 
This five-day workshop is a comprehensive introduction to the essentials of corporate security management, and is designed to provide full-time security management staff and those for whom security is one of a number of responsibilities with the knowledge and confidence necessary to manage a successful loss prevention operation. The workshop takes the form of lectures, workshops, discussions and exercises, during which delegates, syndicated into groups, will have the opportunity to solve typical security problems.

REID TECHNIQUE OF INVESTIGATIVE INTERVIEWING FOR LOSS PREVENTION & CORPORATE SECURITY PERSONNEL
Grand Hyatt, Dubai; 4th - 7th June 
This four-day workshop is specifically designed for corporate security, loss prevention & asset protection professionals as well as Human Resources personnel.

During the first three days, participants will learn the Reid Technique of Interviewing and Interrogation, widely recognised at the most effective means available to exonerate the innocent and identify the guilty.  The workshop is based on the basic tenet of the Reid Technique, as taught by John E. Reid and Associates, that a custodial suspect must be advised of his rights prior to questioning about a criminal act.

The fourth day is designed to build on the information learned and particular emphasis is placed on how to elicit information from the suspect during the interview stage that will serve as the basis for developing an individualised interrogational approach, based on the suspect's profile and characteristics. 

STRATEGIC SECURITY MANAGEMENT
Madinat Jumeirah, Dubai; 22nd - 26th July 
This five-day workshop is designed to enhance security managers' ability to formulate security policy and manage security programmes at a regional or corporate level.  It is assumed participants have already attended core skills and senior security management programmes and have a strong understanding of security risk management and the application of physical and procedural security.
The course will culminate in a one-day strategic security management simulation exercise, which is designed to provide a realistic context in which delegates, working in syndicates, can exercise the skills learned on the course.  The exercise will be based around a series of security events which befall a notional company and will test delegates' ability to address the needs of the company stakeholders in a balanced manner whilst simultaneously ensuring that corporate interests remain paramount.
SULTANATE OF OMAN


EFFECTIVE TIME MANAGEMENT 
Crowne Plaza Muscat; 12th - 13th November
Are you at constant war with deadlines? Are you juggling too many projects? Do you procrastinate or underestimate the amount of time a task will take to complete to satisfaction? Perhaps the way you manage your time is the culprit.

Through taking a goal-focused approach this workshop helps you to plan and increase your available time for productive work. You will also learn techniques that will assist you to handle paperwork effectively, deal with interruptions, determine individual goals and establish priorities.  Improve your efficiency and effectiveness by gaining better overview  and control of both your professional and personal life.


         For more information about Precept you are welcome to visit us at:
www.preceptmanagement.com

If you do not wish to receive messages about our forthcoming events in the future
     kindly send a message with "Delete" as the subject. Thank you.


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style=3D"FONT-SIZE: 15.5pt; COLOR: navy; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial"></SPAN></B>&nbsp;</P>
<P class=3DMsoTitle style=3D"MARGIN: 0in 1.3pt 0pt 0in" align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 15.5pt; COLOR: navy; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial"></SPAN></B>&nbsp;</P>
<P class=3DMsoTitle style=3D"MARGIN: 0in 1.3pt 0pt 0in" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 15.5pt; COLOR: navy; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial"><U><FONT size=3D5><FONT size=3D4></FONT></U></SPAN>&nbsp;</P></FONT>
<P class=3DMsoTitle style=3D"MARGIN: 0in 1.3pt 0pt 0in" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 15.5pt; COLOR: navy; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial"><U><FONT size=3D6>FINANCE FOR NON-FINANCE 
PERSONNEL</FONT></U></SPAN></P>
<P class=3DMsoTitle style=3D"MARGIN: 0in 1.3pt 0pt 0in" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 15.5pt; COLOR: navy; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial"><STRONG><FONT ><FONT 
color=3D#004080><FONT size=3D5>InterContinental Muscat, Oman; <SPAN 
style=3D"mso-ansi-language: EN-US"><FONT >18<SUP>th</SUP> - 
21<SUP>st</SUP> March 2007<o:p></O:P></FONT></SPAN></FONT></FONT></FONT></STRONG></P></SPAN><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 15.5pt; COLOR: navy; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial"></SPAN>
<P class=3DMsoTitle style=3D"MARGIN: 0in 1.3pt 0pt 0in" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 15.5pt; COLOR: navy; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial"><STRONG><FONT color=3D#004080 
size=3D4></FONT></STRONG></SPAN></ST1:DATE></P>
<P class=3DMsoTitle style=3D"MARGIN: 0in 1.3pt 0pt 0in" align=3Dcenter><st1:date Year=3D"2005" Day=3D"4" 
Month=3D"11"><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 15.5pt; COLOR: navy; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial"><STRONG><FONT color=3D#004080 
size=3D4></FONT></STRONG></SPAN></ST1:DATE></P><SPAN>
<P align=3Dleft><FONT face=3D"Times New Roman" color=3D#004080 
size=3D4><STRONG> 
</STRONG></FONT>&nbsp;</P>
<P align=3Dleft><FONT face=3D"Times New Roman" color=3D#004080 size=3D4><STRONG>WHY 
NEEDED</STRONG></FONT></P>
<P align=3Dleft><FONT face=3D"Times New Roman" color=3D#000000>An understanding of 
finance and the application of finance and accounting techniques is vital for 
every business professional in any corporate structure.&nbsp; It is essential to 
have an understanding of accounting terminology and to be able to interpret 
financial statements and reports.</FONT></P>
<P align=3Dleft><FONT face=3D"Times New Roman">The objectives of this workshop are 
to enhance the participants' knowledge in accounting and finance practices and 
develop their skills in financial analysis, evaluation, risk management and 
financial decision making.</FONT></P>
<P align=3Dleft><FONT face=3D"Times New Roman">Case studies will be discussed and 
delegates will have the opportunity to work on examples to help better 
understand the concepts being covered.</FONT></P>
<P align=3Djustify><FONT face=3D"Times New Roman" color=3D#004080 
size=3D4><STRONG>WORKSHOP 
DETAILS</STRONG></P>
<P class=3DMsoNormal 
style=3D"MARGIN: 0in -43.7pt 0pt 0.25in; TEXT-INDENT: -13.7pt; LINE-HEIGHT: 150%; mso-list: l1 level1 lfo1; tab-stops: list .25in"><O:P><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
size=3D3><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><SPAN 
dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><FONT color=3D#000000> 
Duration:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Four 
Days, <SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">18<SUP>th</SUP> 
- 21<SUP>st </SUP></SPAN> 
 March 2007; 8:30am - 
4:30pm;</FONT></SPAN></SPAN></FONT></SPAN></SPAN></O:P></P>
<P class=3DMsoNormal 
style=3D"MARGIN: 0in -43.7pt 0pt 0.25in; TEXT-INDENT: -13.7pt; LINE-HEIGHT: 150%; mso-list: l1 level1 lfo1; tab-stops: list .25in"><O:P><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
size=3D3><SPAN dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"></SPAN></SPAN></FONT><FONT size=3D3><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><SPAN 
dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><FONT color=3D#000000>Fees:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
Rial Omani 725 (includes programme materials, lunch &amp; breaks at the 
venue);</FONT></SPAN></SPAN></FONT></SPAN></SPAN></O:P></P>
<P class=3DMsoNormal 
style=3D"MARGIN: 0in -43.7pt 0pt 0.25in; TEXT-INDENT: -13.7pt; LINE-HEIGHT: 150%; mso-list: l1 level1 lfo1; tab-stops: list .25in"><O:P><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
size=3D3><SPAN dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"></SPAN></SPAN></FONT><FONT size=3D3><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><SPAN 
dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><FONT color=3D#000000>Presenter:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
Michael Papadakis, BSC (Eng), FCA, 
DipM.MCIM, FCEA;</FONT></SPAN></SPAN></FONT></SPAN></SPAN></O:P></P>
<P class=3DMsoNormal 
style=3D"MARGIN: 0in -43.7pt 0pt 0.25in; TEXT-INDENT: -13.7pt; LINE-HEIGHT: 150%; mso-list: l1 level1 lfo1; tab-stops: list .25in"><O:P><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
size=3D3><SPAN dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"></SPAN></SPAN></FONT><FONT size=3D3><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><SPAN 
dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><FONT color=3D#000000>Venue:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
InterContinental Muscat, Oman.&nbsp;&nbsp;&nbsp; 
</FONT></SPAN></SPAN></FONT></SPAN></SPAN><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
color=3D#000000 size=3D3><FONT size=3D1><FONT size=3D2></P></SPAN></SPAN></O:P></FONT></FONT></FONT></FONT>
<P></SPAN><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'"><FONT color=3D#004080 
size=3D4><FONT face=3D"Times New Roman" color=3D#004080 size=3D4><STRONG>WHO SHOULD 
PARTICIPATE</STRONG></FONT></FONT></SPAN></P>
<P><SPAN lang=3DEN-GB style=3D"FONT-FAMILY: 'Times New Roman'"></SPAN><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
face=3D"Times New Roman" color=3D#000000><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-size: 16.0pt"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-size: 16.0pt">Financial and non-financial managers, supervisors, 
coordinators and specialists involved in different departments of an 
organisation.</SPAN></SPAN></FONT></SPAN></SPAN><FONT color=3D#000000></P></FONT><FONT color=3D#000000><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><SPAN 
style=3D"FONT: 7pt 'Times New Roman'"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-size: 16.0pt"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-size: 16.0pt">
<P align=3Djustify><FONT face=3D"Times New Roman" size=3D4><O:P><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
color=3D#000000 size=3D3><SPAN dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-size: 16.0pt"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-size: 16.0pt"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-size: 16.0pt"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-size: 16.0pt"><SPAN><FONT face=3DArial><FONT size=3D1></FONT></P></FONT>
<P align=3Dleft><FONT face=3D"Times New Roman" color=3D#004080 
size=3D4><STRONG>WHAT WILL BE 
COVERED</STRONG></FONT></P>
<P class=3DMsoNormal 
style=3D"MARGIN: 0in -43.7pt 0pt 0.25in; TEXT-INDENT: -13.7pt; LINE-HEIGHT: 150%; mso-list: l1 level1 lfo1; tab-stops: list .25in"><O:P><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><SPAN 
dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"></SPAN></SPAN><FONT size=3D3><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><SPAN 
dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><FONT color=3D#000000>Accounting and 
Financial Statements</FONT></SPAN></SPAN></FONT></SPAN></SPAN></O:P></P>
<P class=3DMsoNormal 
style=3D"MARGIN: 0in -43.7pt 0pt 0.25in; TEXT-INDENT: -13.7pt; LINE-HEIGHT: 150%; mso-list: l1 level1 lfo1; tab-stops: list .25in"><O:P><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
size=3D3><SPAN dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"></SPAN></SPAN></FONT><FONT size=3D3><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SPAN></SPAN></SPAN><SPAN 
dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><FONT color=3D#000000>Ratio Analysis and 
Review of Financial 
Statements</FONT></SPAN></SPAN></FONT></SPAN></SPAN></O:P></P>
<P class=3DMsoNormal 
style=3D"MARGIN: 0in -43.7pt 0pt 0.25in; TEXT-INDENT: -13.7pt; LINE-HEIGHT: 150%; mso-list: l1 level1 lfo1; tab-stops: list .25in"><O:P><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
size=3D3><SPAN dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><FONT color=3D#000000><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
size=3D3><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><SPAN 
dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><FONT color=3D#000000>Budgeting</FONT></SPAN></SPAN></FONT></SPAN></SPAN></P>
<P class=3DMsoNormal 
style=3D"MARGIN: 0in -43.7pt 0pt 0.25in; TEXT-INDENT: -13.7pt; LINE-HEIGHT: 150%; mso-list: l1 level1 lfo1; tab-stops: list .25in"><O:P><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore"><FONT 
size=3D3><SPAN dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"></SPAN></SPAN></FONT><FONT size=3D3><SPAN lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><SPAN 
dir=3Dltr><SPAN lang=3DEN-GB 
style=3D"FONT-FAMILY: 'Times New Roman'; mso-bidi-font-weight: bold; mso-bidi-font-family: Arial"><FONT color=3D#000000>Decision Making 
and Investment Evaluation 
Techniques</FONT></SPAN></SPAN></FONT></SPAN></SPAN></O:P></P>
<P class=3DMsoNormal 
style=3D"MARGIN: 0in -43.7pt 0pt 0.25in; TEXT-INDENT: -13.7pt; LINE-HEIGHT: 150%; mso-list: l1 level1 lfo1; tab-stops: list .25in"><O:P></FONT></SPAN></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></FONT></SPAN></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></FONT></SPAN><I 
style=3D"mso-bidi-font-style: normal"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt"><o:p>&nbsp;</O:P></SPAN></I><I 
style=3D"mso-bidi-font-style: normal"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt"><o:p>&nbsp;</O:P></SPAN></I><I 
style=3D"mso-bidi-font-style: normal"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt"><o:p>&nbsp;</SPAN></I></P>
<P class=3DMsoBodyText2 style=3D"MARGIN: 0in 4.9pt 0pt 0in"><I 
style=3D"mso-bidi-font-style: normal"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt"></O:P></SPAN></I></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=3Dcenter><B><I><SPAN 
lang=3DEN-GB style=3D"FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><o:p></O:P></SPAN></I></B></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=3Dcenter><B><I><SPAN 
lang=3DEN-GB style=3D"FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'">Please contact us for further information &amp; 
registration<o:p></O:P></SPAN></I></B></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><o:p></O:P></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 11pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'">Precept Management Consultancy</SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 11pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'">P.O. Box 255, Ruwi, PC 112, Sultanate of Oman</SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 11pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'"></SPAN><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 11pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'">Telephone:<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>+968 24539853 or +968 24497222; Fax: +968 
24540420,<o:p></O:P></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN 
style=3D"FONT-SIZE: 11pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-ansi-language: EN-US">E-mail: <A 
href=3D"mailto:precept@omantel.net.om">precept@omantel.net.om</A> ; Website:<SPAN 
style=3D"mso-spacerun: yes">&nbsp; </SPAN><A 
href=3D"http://www.preceptmanagement.com">www.preceptmanagement.com</A></SPAN></P>
<P><B><SPAN lang=3DIT 
style=3D"FONT-SIZE: 20pt; COLOR: navy; mso-ansi-language: IT; mso-bidi-font-style: italic"><FONT size=3D4>THE 
WORKSHOP</FONT></SPAN></B></P><SPAN lang=3DIT 
style=3D"FONT-SIZE: 20pt; COLOR: navy; mso-ansi-language: IT; mso-bidi-font-style: italic"><FONT size=3D3><FONT size=3D3><B><SPAN lang=3DEN-GB 
style=3D"COLOR: navy">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt">
<TABLE class=3DMsoNormalTable 
style=3D"BORDER-COLLAPSE: collapse; mso-table-layout-alt: fixed; mso-yfti-tbllook: 160; mso-padding-alt: 0in 5.4pt 0in 5.4pt" 
cellSpacing=3D0 cellPadding=3D0 border=3D0>
  
  <TR style=3D"mso-yfti-irow: 0">
    <TD 
    style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #ece9d8; WIDTH: 0.8in; PADDING-TOP: 0in; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D77>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB style=3D"COLOR: navy">DAY 1<o:p></O:P></SPAN></B></P></TD>
    <TD 
    style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #ece9d8; WIDTH: 6.1in; PADDING-TOP: 0in; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D586>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB style=3D"COLOR: navy">ACCOUNTING AND FINANCIAL 
      STATEMENTS<o:p></O:P></SPAN></B></P>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB 
      style=3D"FONT-SIZE: 8pt; COLOR: navy"><o:p></O:P></SPAN></B></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Accounting terminology, concepts and 
      policies<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>International accounting standards<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Published financial statements and 
reports<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>The technique of preparing financial 
      statements<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Trading, profit and loss account<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Balance Sheet<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Cash Flow Statement<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Calculation of Ratios<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Case studies</SPAN><SPAN 
lang=3DEN-GB><o:p>&nbsp;</O:P></SPAN></P>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB><o:p></O:P></SPAN></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
    <TD 
    style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #ece9d8; WIDTH: 0.8in; PADDING-TOP: 0in; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D77><SPAN lang=3DEN-GB 
      style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB style=3D"COLOR: navy">DAY 2<o:p></O:P></SPAN></B></P></TD>
    <TD 
    style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #ece9d8; WIDTH: 6.1in; PADDING-TOP: 0in; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D586>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB style=3D"COLOR: navy">RATIO ANALYSIS AND REVIEW OF FINANCIAL 
      STATEMENTS<o:p></O:P></SPAN></B></P>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB 
      style=3D"FONT-SIZE: 8pt; COLOR: navy"><o:p></O:P></SPAN></B></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Financial analysis<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Financial trends<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Performance and ratio analysis<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Measuring profitability<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Measuring liquidity<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Measuring management efficiency<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Measures of return for investors<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Credit risk<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Credit scoring<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Credit policy and liquidity<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Interest rate risk<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Exchange rate risk<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Case studies</SPAN></P></TD></TR></TABLE><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DEN-GB><o:p><FONT 
color=3D#000000></FONT></O:P></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt">
<TABLE class=3DMsoNormalTable 
style=3D"BORDER-COLLAPSE: collapse; mso-table-layout-alt: fixed; mso-yfti-tbllook: 160; mso-padding-alt: 0in 5.4pt 0in 5.4pt" 
cellSpacing=3D0 cellPadding=3D0 border=3D0>
  
  <TR style=3D"mso-yfti-irow: 0">
    <TD 
    style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #ece9d8; WIDTH: 0.8in; PADDING-TOP: 0in; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D77><SPAN lang=3DEN-GB 
      style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB style=3D"COLOR: navy"><STRONG>DAY 
    3<o:p></O:P></STRONG></SPAN></P></TD>
    <TD 
    style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #ece9d8; WIDTH: 6.1in; PADDING-TOP: 0in; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D586>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB style=3D"COLOR: navy">BUDGETING<o:p></O:P></SPAN></B></P>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB 
      style=3D"FONT-SIZE: 8pt; COLOR: navy"><o:p></O:P></SPAN></B></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>The role and purpose of budgets<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Preparing the departmental budgets (Sales&amp;Marketing budget, 
      Production budget, etc)<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Cash budget<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Capital expenditure budget<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>The Master Budget<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Budgets and predictive models<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Flexible and flexed budgets<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Performance reporting<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Behavioural aspects of budgeting<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Participation in budget setting<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Budgets as motivational targets<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Continuous (rolling) budgets<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Zero based budgeting (ZBB)<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Activity based budgeting (ABB)<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Case studies</SPAN><SPAN 
lang=3DEN-GB><o:p>&nbsp;</O:P></SPAN></P>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB><o:p></O:P></SPAN></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
    <TD 
    style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #ece9d8; WIDTH: 0.8in; PADDING-TOP: 0in; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D77>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB style=3D"COLOR: navy">DAY 4<o:p></O:P></SPAN></B></P></TD>
    <TD 
    style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #ece9d8; WIDTH: 6.1in; PADDING-TOP: 0in; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D586>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB style=3D"COLOR: navy">DECISION MAKING AND INVESTMENT EVALUATION 
      TECHNIQUES<o:p></O:P></SPAN></B></P>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; tab-stops: 50.0pt"><B><SPAN 
      lang=3DEN-GB 
      style=3D"FONT-SIZE: 8pt; COLOR: navy"><o:p></O:P></SPAN></B></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Relevant costs for decision making<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Examples of relevant and non-relevant costs for decision 
      making<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Minimum pricing for quotation for special 
      orders<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Make or buy decisions<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Decision when to close a department or 
      factory<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Compound interest<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Annuities<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Present values<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Net present values<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Capital investment appraisal using Net Present Values 
      (NPV)<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Capital investment appraisal using Internal Rate of Return 
      (IRR)<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Payback period<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Return on capital employed<o:p></O:P></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; tab-stops: 50.0pt"><SPAN 
      lang=3DEN-GB>Case studies<o:p></O:P></SPAN></P></TD></TR></TABLE><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><BR 
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break" 
clear=3Dall></SPAN></P></SPAN></B>
<P class=3DMsoBodyText2 style=3D"MARGIN: 0in -26.95pt 0pt 0in; tab-stops: 50.0pt"></FONT></SPAN><SPAN lang=3DIT 
style=3D"FONT-SIZE: 20pt; COLOR: navy; mso-ansi-language: IT; mso-bidi-font-style: italic"><FONT size=3D3></FONT></SPAN><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: Arial; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN><SPAN lang=3DEN-GB><o:p><FONT face=3DArial></FONT></SPAN></O:P></P>
<P class=3DMsoBodyText2 style=3D"MARGIN: 0in -26.95pt 0pt 0in; tab-stops: 50.0pt"><o:p></P>
<P class=3DMsoBodyText2 style=3D"MARGIN: 0in -26.95pt 0pt 0in; tab-stops: 50.0pt"><SPAN lang=3DEN-GB><FONT face=3DArial></FONT></O:P></SPAN></P></FONT>
<P class=3DMsoBodyText2 style=3D"MARGIN: 0in -26.95pt 0pt 0in; tab-stops: 50.0pt" 
align=3Dcenter><SPAN lang=3DEN-GB style=3D"FONT-SIZE: 24pt"><FONT size=3D5>To register online, 
please click </FONT><A 
href=3D"http://www.preceptmanagement.com/e-reg/eregistration.html"><B><FONT size=3D5>here</FONT></B></A></SPAN><SPAN lang=3DEN-GB><FONT size=3D2>.</FONT></SPAN></P>
<P class=3DMsoBodyText2 
style=3D"MARGIN: 0in -26.95pt 0pt -0.25in; TEXT-ALIGN: center" align=3Dcenter><SPAN lang=3DEN-GB><FONT size=3D2></FONT></SPAN>&nbsp;</P><SPAN lang=3DEN-GB><FONT size=3D2>
<P align=3Djustify><FONT face=3D"Times New Roman"><FONT color=3D#004080 size=3D4><STRONG>THE COMPANY</STRONG></FONT></FONT></P>
<DIV class=3DSection1>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><V:SHAPETYPE id=3D"_x0000_t75" 
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style=3D"MARGIN-TOP: 0px; Z-INDEX: -1; LEFT: 0px; MARGIN-LEFT: 0px; WIDTH: 176.4pt; POSITION: absolute; HEIGHT: 43.2pt; TEXT-ALIGN: left; mso-position-horizontal: left" 
type=3D"#_x0000_t75" wrapcoords                         
=3D"1212 450 -110 2250 -110 10350 3306 14850 3306 19800 3637 20700 5069 20700 21600 20700 21380 13050 19176 11700 10800 7650 5400 450 1212 450"><V:IMAGEDATA o:title=3D"" 
src=3D"file:///C:\DOCUME~1\ADMINI~1\LOCALS~1\Temp\msohtml1\01\clip_image001.wmz"></V:IMAGEDATA><W:WRAP 
type=3D"square"></W:WRAP></V:SHAPE><FONT size=3D3><SPAN lang=3DEN-GB>M. Papadakis 
&amp; Co. is a firm of Chartered Accountants based in </SPAN><st1:place><st1:city><SPAN lang=3DEN-GB>Nicosia</SPAN></ST1:CITY><SPAN 
lang=3DEN-GB>, </SPAN><st1:country-region><SPAN 
lang=3DEN-GB>Cyprus</SPAN></ST1:COUNTRY-REGION></ST1:PLACE><SPAN lang=3DEN-GB> and 
has a wide range of clients from industry, commerce and the&nbsp;financial 
sector and operates in the </SPAN><st1:place><SPAN lang=3DEN-GB>Middle 
East</SPAN></ST1:PLACE><SPAN lang=3DEN-GB>, 
</SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>Cyprus</SPAN></ST1:PLACE></ST1:COUNTRY-REGION><SPAN lang=3DEN-GB>, 
</SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>Greece</SPAN></ST1:PLACE></ST1:COUNTRY-REGION><SPAN lang=3DEN-GB>, 
</SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>Russia</SPAN></ST1:PLACE></ST1:COUNTRY-REGION><SPAN lang=3DEN-GB>, 
</SPAN><st1:place><SPAN lang=3DEN-GB>North Africa</SPAN></ST1:PLACE><SPAN 
lang=3DEN-GB> and other regions.</SPAN></FONT></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT 
size=3D3><SPAN lang=3DEN-GB>   <o:p></O:P></SPAN></FONT></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN 
lang=3DEN-GB><o:p><FONT size=3D3></FONT></O:P></SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT 
size=3D3><SPAN lang=3DEN-GB>Mr. Michael Papadakis, BSc. (Eng), FCA, DipM.MCIM, FCEA, 
graduated as a Chemical Engineer, and trained and qualified as a Chartered 
Accountant in the </SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>UK</SPAN></ST1:PLACE></ST1:COUNTRY-REGION><SPAN lang=3DEN-GB>. He is a 
member of the </SPAN><st1:place><st1:placetype><SPAN 
lang=3DEN-GB>Institute</SPAN></ST1:PLACETYPE><SPAN lang=3DEN-GB> of 
</SPAN><st1:placename><SPAN lang=3DEN-GB>Chartered 
Accountants</SPAN></ST1:PLACENAME></ST1:PLACE><SPAN lang=3DEN-GB> in 
</SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>England</SPAN></ST1:PLACE></ST1:COUNTRY-REGION><SPAN lang=3DEN-GB> 
&amp; </SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>Wales</SPAN></ST1:PLACE></ST1:COUNTRY-REGION><SPAN lang=3DEN-GB>, a 
member of the Chartered Institute of Marketing and a Fellow of the Institute of 
Cost &amp; Executive Accountants.</SPAN></FONT></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT 
size=3D3><SPAN lang=3DEN-GB></SPAN></FONT>&nbsp;</P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT 
size=3D3><SPAN lang=3DEN-GB><o:p></O:P></SPAN></FONT></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT 
color=3D#00007e><FONT face=3DArial><FONT 
face=3D"Times New Roman"><FONT size=3D4><STRONG>PRESENTER'S 
PROFILE</STRONG></FONT></FONT></FONT></FONT></P></DIV>
<DIV class=3DSection1><FONT color=3D#00007e size=3D6><FONT 
face=3DArial size=3D6><FONT face=3D"Times New Roman"><FONT size=3D+0><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 14pt; COLOR: #333399"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 14pt; COLOR: navy"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 18pt; COLOR: navy"><STRONG><EM><FONT size=3D1></FONT></EM></STRONG></SPAN></SPAN></SPAN></FONT></FONT></FONT></FONT>&nbsp;</DIV>
<DIV class=3DSection1><FONT color=3D#00007e size=3D6><FONT face=3DArial size=3D6><FONT 
face=3D"Times New Roman"><FONT size=3D+0><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 14pt; COLOR: #333399"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 14pt; COLOR: navy"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 18pt; COLOR: navy"><STRONG><EM><FONT size=3D4>Michael 
Papadakis</FONT></EM></STRONG></SPAN></SPAN></SPAN></FONT></FONT></FONT></FONT></DIV>
<DIV class=3DSection1><FONT color=3D#00007e size=3D6><FONT face=3DArial size=3D6><FONT 
face=3D"Times New Roman"><FONT size=3D+0><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 14pt; COLOR: #333399"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 14pt; COLOR: navy"><SPAN lang=3DEN-GB><FONT 
size=3D3><FONT color=3D#000000><B><SPAN 
lang=3DEN-GB>Qualifications<o:p></O:P></SPAN></B></DIV>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><SPAN 
lang=3DEN-GB><o:p></O:P></SPAN></B></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt 46.1pt; TEXT-INDENT: -0.25in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-list: l1 level1 lfo1; tab-stops: list 46.0pt"><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN 
style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
</SPAN></SPAN></SPAN><SPAN dir=3Dltr><SPAN lang=3DEN-GB>BSc Honors in Chemical 
Engineering from the </SPAN></SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>United Kingdom</SPAN></ST1:PLACE></ST1:COUNTRY-REGION></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt 46.1pt; TEXT-INDENT: -0.25in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-list: l1 level1 lfo1; tab-stops: list 46.0pt"><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN 
style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
</SPAN></SPAN></SPAN><SPAN dir=3Dltr><SPAN lang=3DEN-GB>Fellow of the 
</SPAN></SPAN><st1:place><st1:placetype><SPAN 
lang=3DEN-GB>Institute</SPAN></ST1:PLACETYPE><SPAN lang=3DEN-GB> of 
</SPAN><st1:placename><SPAN lang=3DEN-GB>Chartered 
Accountants</SPAN></ST1:PLACENAME></ST1:PLACE><SPAN lang=3DEN-GB> in 
</SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>England</SPAN></ST1:PLACE></ST1:COUNTRY-REGION><SPAN lang=3DEN-GB> and 
</SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>Wales</SPAN></ST1:PLACE></ST1:COUNTRY-REGION></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt 46.1pt; TEXT-INDENT: -0.25in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-list: l1 level1 lfo1; tab-stops: list 46.0pt"><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN 
style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
</SPAN></SPAN></SPAN><SPAN dir=3Dltr><SPAN lang=3DEN-GB>Diploma of the Chartered 
</SPAN></SPAN><st1:place><st1:placetype><SPAN 
lang=3DEN-GB>Institute</SPAN></ST1:PLACETYPE><SPAN lang=3DEN-GB> of 
</SPAN><st1:placename><SPAN 
lang=3DEN-GB>Marketing</SPAN></ST1:PLACENAME></ST1:PLACE></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt 46.1pt; TEXT-INDENT: -0.25in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-list: l1 level1 lfo1; tab-stops: list 46.0pt"><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN 
style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
</SPAN></SPAN></SPAN><SPAN dir=3Dltr><SPAN lang=3DEN-GB>Fellow and Examiner of the 
Institute of the Cost and Executive Accountants of the 
</SPAN></SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>UK</SPAN></ST1:PLACE></ST1:COUNTRY-REGION></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt 46.1pt; TEXT-INDENT: -0.25in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-list: l1 level1 lfo1; tab-stops: list 46.0pt"><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN 
style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
</SPAN></SPAN></SPAN><SPAN dir=3Dltr><SPAN lang=3DEN-GB>Training Principal approved 
by the Association of the Chartered Certified Accountants</SPAN></SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN 
lang=3DEN-GB><o:p></O:P></SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><SPAN 
lang=3DEN-GB>Summary of Experience<o:p></O:P></SPAN></B></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN 
lang=3DEN-GB>1976-1979<o:p></O:P></SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt 46.1pt; TEXT-INDENT: -0.25in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-list: l0 level1 lfo2; tab-stops: list 46.0pt"><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN 
style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
</SPAN></SPAN></SPAN><SPAN dir=3Dltr><SPAN lang=3DEN-GB>Trained in 
</SPAN></SPAN><st1:city><st1:place><SPAN 
lang=3DEN-GB>London</SPAN></ST1:PLACE></ST1:CITY><SPAN lang=3DEN-GB> with Deloitte, 
Haskins &amp; Sells, one of the top ten multinational auditing firms of 
Chartered Accountants</SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN 
lang=3DEN-GB>1980 to date</SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt 46pt; TEXT-INDENT: -0.25in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-list: l0 level1 lfo2; tab-stops: list 46.0pt"><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN 
style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
</SPAN></SPAN></SPAN><SPAN dir=3Dltr><SPAN lang=3DEN-GB>Founder of M. Papadakis 
&amp; Co., an accountancy firm offering auditing, accountancy &amp; management 
consultancy services in </SPAN></SPAN><st1:country-region><st1:place><SPAN 
lang=3DEN-GB>Cyprus</SPAN></ST1:PLACE></ST1:COUNTRY-REGION><SPAN lang=3DEN-GB> &amp; 
the </SPAN><st1:place><SPAN lang=3DEN-GB>Middle East</SPAN></ST1:PLACE></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt 46.1pt; TEXT-INDENT: -0.25in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-list: l0 level1 lfo2; tab-stops: list 46.0pt"><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN 
style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
</SPAN></SPAN></SPAN><SPAN dir=3Dltr><SPAN lang=3DEN-GB>Member of the Board of 
Directors of listed companies and public utilities</SPAN></SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt 46.1pt; TEXT-INDENT: -0.25in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-list: l0 level1 lfo2; tab-stops: list 46.0pt"><SPAN 
lang=3DEN-GB 
style=3D"COLOR: navy; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN 
style=3D"mso-list: Ignore">=A7<SPAN 
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
</SPAN></SPAN></SPAN><SPAN dir=3Dltr><SPAN lang=3DEN-GB>Extensive involvement in 
designing and developing training programmes for senior personnel of 
petrochemical companies in Cyprus, the Middle East and North Africa, offering 
in-house tailor-made workshops in financial accountancy, management accountancy, 
costing and auditing</SPAN></SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify">&nbsp;</P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"></FONT></FONT></SPAN>&nbsp;</P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN lang=3DEN-GB><FONT size=3D3><FONT color=3D#000000><o:p></O:P></FONT></FONT></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"></SPAN><SPAN 
lang=3DEN-GB><FONT size=3D3><FONT 
color=3D#000000><o:p></O:P></FONT></FONT></SPAN></P>
<P class=3DMsoBodyText 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"></SPAN><FONT color=3D#000000><SPAN 
style=3D"FONT-SIZE: 12pt; mso-ansi-language: EN-US"></SPAN></FONT></P><FONT color=3D#000000><SPAN style=3D"FONT-SIZE: 12pt; mso-ansi-language: EN-US">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT color=3D#000000 size=3D5>To register 
online, please click </FONT><A 
href=3D"http://www.preceptmanagement.com/e-reg/eregistration.html" target=3D_blank><FONT color=3D#0000a0 size=3D5>here</FONT></A></SPAN></FONT></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN></FONT></SPAN></SPAN>&nbsp;</P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#004080 size=3D6><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><STRONG>OTHER WORKSHOPS IN 
2007:</STRONG></SPAN></FONT></SPAN></SPAN></SPAN></FONT></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#004080 size=3D6><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><STRONG></STRONG></SPAN></FONT></SPAN></SPAN></SPAN></FONT></SPAN></SPAN>&nbsp;</P><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#004080 size=3D6><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><STRONG><FONT color=3D#004080>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN></FONT></SPAN></SPAN>&nbsp;</P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">
<TABLE borderColor=3D#808080 cellSpacing=3D0 borderColorDark=3D#808080 cellPadding=3D0 
width=3D"100%" bgColor=3D#808080 borderColorLight=3D#aca899 border=3D1>
  
  <TR>
    <TD Wrap>
      <P align=3Dcenter><FONT face=3DTahoma color=3D#ffffff size=3D4><STRONG>UNITED ARAB 
      EMIRATES</STRONG></FONT></P></TD></TR></TABLE></SPAN></FONT></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#004080 size=3D6><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><STRONG></STRONG></SPAN></FONT></SPAN></SPAN></SPAN></FONT></SPAN></SPAN>&nbsp;</P><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#004080 size=3D6><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><STRONG><FONT 
color=3D#004080><A 
href=3D"http://www.preceptmanagement.com/consultants/precept/events/UAE/Security%20Coordination%20&amp;%20Management,%20Dubai,%20Apr%202007.pdf">SECURITY 
COORDINATION &amp; MANAGEMENT</A></FONT></STRONG></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><EM><FONT 
color=3D#0000ff><STRONG>Burj Al Arab, Dubai; 22</STRONG><SPAN 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><SUP>nd 
</SUP></SPAN><STRONG>- 26</STRONG><SPAN 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><SUP>th</SUP></SPAN><STRONG> 
April</STRONG> </FONT></EM></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000>This five-day workshop is a comprehensive introduction to the 
essentials of corporate security management, and is designed to provide 
full-time security management staff and those for whom security is one of a 
number of responsibilities with the knowledge and confidence necessary to manage 
a successful loss prevention operation. The workshop takes the form of lectures, 
workshops, discussions and exercises, during which delegates, syndicated into 
groups, will have the opportunity to solve typical security 
problems.</FONT></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000></FONT></SPAN></SPAN></SPAN>&nbsp;</P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000><A 
href=3D"http://www.preceptmanagement.com/consultants/precept/events/UAE/4-Day%20Reid%20Technique%20of%20Investigative%20Interviewing%20for%20Loss%20Prevention%20&amp;%20Corporate%20Security%20Personnel,%20Dubai,%20Jun%202007.pdf"><STRONG>REID 
TECHNIQUE OF INVESTIGATIVE INTERVIEWING FOR LOSS PREVENTION &amp; CORPORATE 
SECURITY PERSONNEL</STRONG></A></FONT></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><EM><FONT 
color=3D#0000ff><STRONG>Grand Hyatt, Dubai; 4</STRONG><SPAN 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><SUP>th</SUP></SPAN><STRONG> 
- 7</STRONG><SPAN 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><SUP>th</SUP></SPAN><STRONG> 
June</STRONG> </FONT></EM></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000>This four-day workshop is specifically designed for corporate 
security, loss prevention &amp; asset protection professionals as well as Human 
Resources personnel.</FONT></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000></FONT></SPAN></SPAN></SPAN>&nbsp;</P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000>During the first three days,&nbsp;participants will&nbsp;learn the 
Reid Technique of Interviewing and Interrogation, widely recognised at the most 
effective means available to exonerate the innocent and&nbsp;identify the 
guilty.&nbsp; The workshop is based on the basic tenet of the Reid Technique, as 
taught by John E. Reid and Associates, that a custodial suspect must be advised 
of his rights prior to questioning about a criminal 
act.</FONT></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000></FONT></SPAN></SPAN></SPAN>&nbsp;</P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000>The fourth day is designed to build on the information learned and 
particular emphasis is placed on how to elicit information from the suspect 
during the interview stage that will serve as the basis for developing an 
individualised interrogational approach, based on the suspect's profile and 
characteristics.</FONT>&nbsp;</SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN></SPAN></SPAN>&nbsp;</P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" 
align=3Djustify></SPAN></FONT></SPAN></SPAN><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><STRONG><FONT 
color=3D#004080><A 
href=3D"http://www.preceptmanagement.com/consultants/precept/events/UAE/Strategic%20Security%20Management,%20Dubai,%20Jul%202007.pdf">STRATEGIC 
SECURITY MANAGEMENT</A></FONT></STRONG></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#0000ff><STRONG><EM>Madinat Jumeirah, Dubai;</EM> <EM><FONT 
color=3D#0000ff>22</FONT></EM></STRONG><EM><FONT color=3D#0000ff><SPAN 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><SUP>nd</SUP></SPAN><SPAN 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&nbsp;</SPAN><STRONG>- 
26</STRONG><SPAN 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><SUP>th</SUP></SPAN><STRONG> 
July</STRONG></FONT></EM> </FONT></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN></SPAN></SPAN><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000><FONT face=3D"Times New Roman" size=3D3><FONT color=3D#000000>This 
five-day workshop is designed to enhance security managers' ability to formulate 
security policy and manage security programmes at a regional or corporate 
level.&nbsp; It is assumed participants have already attended core skills and 
senior security management programmes and have a strong understanding of 
security risk management and the application of physical and procedural 
security.</FONT></FONT></P>
<P align=3Djustify><FONT face=3D"Times New Roman">The course will culminate in a 
one-day strategic security management simulation exercise, which is designed to 
provide a realistic context in which delegates, working in syndicates, can 
exercise the skills learned on the course.&nbsp; The exercise will be based 
around a series of security events which befall a notional company and will test 
delegates' ability to address the needs of the company stakeholders in a 
balanced manner whilst simultaneously ensuring that corporate interests remain 
paramount.</FONT></P></FONT></SPAN></SPAN></SPAN><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN></FONT></SPAN></SPAN>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">
<TABLE borderColor=3D#808080 cellSpacing=3D0 borderColorDark=3D#808080 cellPadding=3D0 
width=3D"100%" bgColor=3D#808080 borderColorLight=3D#aca899 border=3D1>
  
  <TR>
    <TD Wrap>
      <P align=3Dcenter><STRONG><FONT face=3DTahoma color=3D#ffffff size=3D4>SULTANATE 
      OF 
OMAN</FONT></STRONG></P></TD></TR></TABLE></SPAN></FONT></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN></FONT></SPAN></SPAN><SPAN 
lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000><SPAN lang=3DEN-GB></SPAN></FONT></SPAN></SPAN></SPAN>&nbsp;</P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><STRONG><FONT 
color=3D#0000ff><A 
href=3D"http://www.preceptmanagement.com/consultants/precept/events/Oman/Effective%20Time%20Management,Muscat,%20Nov%202007.pdf">EFFECTIVE 
TIME MANAGEMENT</A> </FONT></STRONG></SPAN></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Djustify><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#0000ff><STRONG><EM>Crowne Plaza Muscat;</EM> <FONT 
color=3D#0000ff><EM>12</EM></FONT></STRONG><EM><FONT color=3D#0000ff><SPAN 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><SUP>th 
</SUP></SPAN><STRONG>- 13</STRONG><SPAN 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: SimSun; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><SUP>th</SUP></SPAN></FONT><STRONG> 
November</STRONG></EM></FONT></SPAN></SPAN></SPAN></P><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN 
lang=3DIT style=3D"mso-ansi-language: IT"><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><FONT 
color=3D#000000>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN 
lang=3DEN-GB>Are you at constant war with deadlines? Are you juggling too many 
projects? Do you procrastinate or underestimate the amount of time a task will 
take to complete to satisfaction? Perhaps the way you manage your time is the 
culprit.</SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN 
lang=3DEN-GB><O:P></O:P></SPAN></P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN 
lang=3DEN-GB></SPAN>&nbsp;</P>
<P class=3DMsoNormal 
style=3D"TEXT-JUSTIFY: inter-ideograph; MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN 
lang=3DEN-GB>Through taking a goal-focused approach this workshop helps you to 
plan and increase your available time for productive work. You will also learn 
techniques that will assist you to handle paperwork effectively, deal with 
interruptions, determine individual goals and establish priorities.&nbsp; 
Improve your efficiency and effectiveness by gaining better overview&nbsp; and 
control of both your professional and personal life.<O:P></O:P></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" 
align=3Djustify></FONT></SPAN></SPAN></SPAN>&nbsp;</P></SPAN></FONT></SPAN></SPAN></FONT></STRONG></SPAN></SPAN></SPAN></SPAN></FONT></SPAN></SPAN><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 9pt; COLOR: gray; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><SPAN lang=3DIT style=3D"mso-ansi-language: IT"><FONT color=3D#808080><SPAN lang=3DEN-GB 
style=3D"FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></SPAN></FONT></SPAN></SPAN>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt" align=3Dcenter><SPAN lang=3DEN-GB 
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