ACCA PAPER 1.

3 Managing People Session 11 Revision

1 Brief answers to the session questions

1.1 Session 1 -3
Q1 The term organization A group or institution arranged for efficient work. 3 key elements: people, purpose and structure Reasons why organizations exist To fulfill social needs To achieve efficiency Division of labour Specialisation

Q2 Organisation chart Definition with diagrams It defines the control system, command structure, the linking mechanisms between roles, allocation of formal responsibilities and authority, the relationship between departments, tasks and people. 4 ways of structure Simple Functional Divisional Matrix Definition for each together with advantages and disadvantages. Q3 Compare and contrast classical and human relations approaches to management 1) Classical reflect the work 2) Human Relations identified by Elton Mayo emphasis on the importance of individual to management Frederick Taylor scientific management Henri Fayol administrative theory Max Weber/Rosemary Stewart bureaucratic model
Session 11 1 May 22th , 2005

ACCA PAPER 1.3 Managing People

Main theory of classical approach: there is one best of ways to management and to perform the work within an ordered structure. Management is based on key principle such as: I subordination on individual to the organization II clear code of command and defined authority III specialization of roles IV treatment of worker as an organization resource rather than individual (no consideration of social needs)

1) Main theory: need to fulfill worker social needs (pay than just offering pay and job security) Social need focus on friendship in workplace; group working and attitudes to work Main difference is whether focus on the individuals values and contributions. Reasons why different approach Contingency approach management approach need to fit the situations. Large organization needs some structured/formality standardized procedures. Small ones operating in changing circumstances need to be more flexible, ie. Less formal and standardized. Q4 Henry Mintzbergs 3 management roles This is a quite theoretical question and needs memory. Dont forget to put into your understanding . Try to write down 1-2 sentence for the subtitles. I Interpersonal (Leading): Figurehead: focus of attention and have accountability Leader: about hiring, dismissing, developing and influencing Liaison: building relationship outside the organisation Informational (administrating) Monitor: Disseminator: Spokesperson: Decision (fixing) Entrepreneur: Disturbance handler: Resource-allocation: Negotiator:

II

III

Management is simply about planning? Planning involves deciding what the organization/departments will do in the future
Session 11 2 May 22th , 2005

ACCA PAPER 1.3 Managing People

Planning an important element of management role. However, management do considerably more than just planning. For example: (use one sentence to describe the following) Organising: Commanding: Co-ordinating: Controlling: Leading: Monitoring: Creating: Communication: Staffing: Q5 Difference between supervisor and manager roles Supervisor direct control with the workforce, but not always the case with a manager. They can not delegate the work itself. More related to day-to-day management of staff. Manager can often delegate targets which the subordinates can decide to achieve. More involved in planning, monitoring to make sure it will happen. Duties and responsibilities of a supervisor (6 items) Planning Organising Controlling Communication Problem solving and decision-making Motivating and maintaining descipline Q6 Classical theories: refer to Q3 Difference between the classical and modern schools of management Edgar Schein: Rational economic man no emphasis of individual Resource needed Get them to do required Offer money No consideration of social needs Elton Mayo: Human Relations fulfillment of social needs to work efficient e.g. (you name it)

Session 11

May 22th , 2005

ACCA PAPER 1.3 Managing People

Q7 Organisation structure: Definition + Elements (4): Division of labor; Departmentalisation; Hierarchy; Co-ordination. (use 1-2 sentences to explain the 4 elements) + Henry Mintzbergs building block theory Handys culture and 4 types (leave with you to handle. Look at the marks and write!) Q8 Factors to ensure team success Define TEAM. Points: Clear objective: Careful consideration of membership of team with right mix in skills, experience and personality Develop team roles (leader): Team building: Team culture: Role members: refer to Belbins 8 roles (Dec 2004 Q1) Q9 Tuckmans stages in team development (Dec 2004 Q1) 3 blockages to team building Q10 inappropriate leadership unqualified membership unclear objectives ineffective work methods low creative capacity Difference between Group and Team (refer to Pilot Paper Q2 or Dec 2002 Q3) 5 factors to ensure team success (refer to Q8) Case study on Belbin and Tuckmans team development theory (Dec 2004 Q1) Classical approach to organization and contingency approach Urwick (8) and Webers theory. Joan Woodward, Burns and Stalker and Mintzbergs ideas. Q13 Authority may be delegated Determine the result required from structure: manager decide what they want subordinates to achieve. Allocate duties / tasks to the subordinates Grant authority to subordinates that is appropriate to the task. Too much/little authority will potentially cause problem
Session 11 4 May 22th , 2005

Q11 Q12

ACCA PAPER 1.3 Managing People

The process of delegation create a new responsibility from subordinates to the manager Advantages to manager and subordinate Manager Subordinate

Task achieving Provide motivation: enhance responsibility Free up managers time Enhance job more interesting and challenging Make use of others skills / knowledge Opportunity to gain new experience and promotion Probable reasons for not knowing how to delegate Inappropriate choice of subordinates Inadequate briefing is provided to subordinates Too much interference by manager Delegation of insufficient authority to complete the tasks No rewarding Failure to monitor/supervise Q14 Definition : Responsibility, Authority and Delegation (refer to notes and text) Problems: refer to Q13 Overcome: opposite action to problems shown above Performance management: Definition Process or steps: 5 steps Advantages: Security Opportunity to learn/develop Managerial commitment to employee support (training) Construction appraisal (4 stages) provide feedback Careful development plan Job satisfaction improved performance

Q15

1.2 Session 4-5

Q1 a) Process and practices in recruitment Recruitment definition: the process of identifying a supply of potential candidates for a position/job. The recruitment process involves three main elements: i) Potential employer needs to agree that a vacancy exists; Illustration of when a vacancy will arise: 3 causes replacement, new blood and workload
Session 11 5 May 22th , 2005

ACCA PAPER 1.3 Managing People

(you need to expand each element into one sentence at least. To complete the paragraph, you need to make the ending:- ) Once the need of the recruitment is established, the appropriate authority can be given. ii) Recruitment requires the exact nature of the job to be identified during the process of Job Analysis; This includes 4 stages: 1 2 3 4

iii) Identifying a source of potential candidates by using the most cost effective method like b) Recruitment and selection plan (Omitted here and it has been tested in Dec 2004 paper. Look through the suggested answer by yourselves) Q2 The question has just been tested in Dec 2004 Q3 in full. Read yourselves. Q3 a) Information to be included in the job advertisement: Organisational: name, size, nature of product and industry Job description: title, duties, personality required, physical condition, challenges of the work and salary with benefit; Person specification: education, qualification, experience, personality, technical knowledge Administrative matters: how to apply and dates for interviewing b) 5 factors to influence the choice of advertising media List down the possible media available to choose 5 factors: i) Cost: budget and how senior? ii)Type of job: senior exposed to nationalwise and junior through local media iii)Circulation: the scope of people we want to attract and actual situation iv)Frequency of recruitment: how often and how many poisitions v)Effectiveness: what is previous advertisement experience purpose of the selection interview

Q 4 a)

- Part of process of finding the best person for the job from a pool of candidates; - The interview is an opportunity to identify more information about candidates - An opportunity to assess the knowledge, ability, personality and motivation of the candidates - Finally it is the place to provide the candidate with more information about the job - To answer their question and ensure all of them obtain a favorable impression on the company

Session 11

May 22th , 2005

ACCA PAPER 1.3 Managing People

b) limitation

- Time consuming - Full stress to candidates - Subjectivity and bias - Unsuitable method of assessment: inappropriate for assessing certain attributes like practical skills and honesty c) d) How do inexperience interviewers damage the effectiveness Ineffective question/listening Lack of structure to interview Lack of preparation Allow person bias / prejudice to influence their decision 4 key skills Preparation Appropriate use of questions Effective listening Structure Objectives Evaluation

Q5 Describe and discuss the main selection techniques Definition of selection Main techniques: application form, interview and testing (including references) Detailed description of each technique 2-3 advantages and disadvantages for each technique

Q6 Why a diverse workforce is beneficial? Explain the meaning of a diverse workforce: people of different sex, age, religion and disabilities. The employment related decision is made on basis of ability, experience and potential. Benefits include: Availability of wider pool of talent selected from employing people who can perform well in their job and enhance the productivity; Appropriate moral stance (right they would do). Their may be an advantage in terms of customers goodwill, customer loyalty and good publicity; Wide range individual working for the organization will enhance its ability to understand the need of its customers and other outside organization and individual. Motivation is improved through wide span of training and development.
Session 11 7 May 22th , 2005

ACCA PAPER 1.3 Managing People

To ensure its workforce represents its operating environment Define operating environment: surroundings in which organization condition is activiated. To ensure the quality is achieved in the team: Recruitment: equal opportunity for people with different background to join the organization. Treatment: equality in pay/benefit, training and opportunity for promotion Termination: through implementing of i) equal opportunities: policies and roles in sex, age, region and race ii)create a diverse culture (managing diversity) identify recruitment barrier for improvement iii)change organization culture by creating a supportive environment

Case Study refer to pilot paper Q1 for details.

1.3 Session 6-7 Q1 Two schools of learning Behvioural school: stimulus response Cognitive school: information processing Honey and Mumfords theory on learning styles (4) refer to Pilot Paper Q4 Experiential learning cycle (4) refer to Pilot Paper Q4 Q2 Disadvantages of the above training methods Plant work: receive on the job training with support of coaching from one of supervisors on the job: slow, mistakes and can not cover all situations coaching: interrupt, not trainers (lack of effectiveness) and may teach bad habits like Management accounting

qualified staff with a mentor approach may not be willing to approach to metors inconsistency: get different training not up to date e.g. new management techniques Alternatives and their disadvantages

Session 11

May 22th , 2005

ACCA PAPER 1.3 Managing People

Plant work: induction training, retain on the job training + their disadvantages Management accounting: Discussion groups; training courses Q3 identify the needs

identify organizational objectives; identify the jobs that need to perform in order to achieve those objectives review the performance of the jobs to establish if it is adequate to achieve the objectives This can be done by: Interview with staff Observation of staff Record of employee performance Staff and customer survey Methods to satisfy needs

External training: sending staff on a course conducted by a training company. Main advantages: benefit from skills/knowledge of specialist trainer Self study: provide training materials + advantanges: minimize the costs Computer based training: provide training on PC by using special training software, effective, flexiable but expensive to develop Mentoring/coaching: provide one-to-one guidance to employees, personalized to individual needs but take up a lot of supervisors time Evaluation

Five levels by Hamblin: trainee reaction: enjoyment/usefulness the new skills and knowledge acquired: what skills/attitudes have be acquired job behaviour: how has job performance changed - organizational function:impact of orgs activities ultimate value: how has the org benefited Supervisors would gather information required through questions arising And interviews, assessment, observation and viewing other performance measures Refer to the objectives of the training Q4 Purpose of an appraisal system Define appraisal 1 aids personnel planning 2 allows performance and potential to be assessed 3 highlights training needs 4 contributes to the setting of objectives and reward levels Objectives
Session 11 9 May 22th , 2005

ACCA PAPER 1.3 Managing People

Individual obtain feedback on performance: to understand what they are doing obtain detail of what is except from the individual influence: objective for next period negotiate rewards for the work done/to be done Organisation ensure improved performance in the future: establish the training needs identify staff with potential for advancement: consider for future promotion establish the human resource of your org: better understanding of them available Barriers perfective condition of the appraisal process casual treatment failure to have proper appraisal policies/procedures: no appraisal criteria subjectivity of the appraisal manager failure to training management in appraisal techniques failure to follow up outcomes of the process

Q5 Training programme for an appraisal interview 1) collection and completion of necessary documentation 2) administration 3) content of the meeting Skills to carry out the effective interview Questioning and listening Persuasion Negotiation Tact Objectivity Ability to put an aprraisal at ease Q6 (you should be able to identify the 3 requirements in the question) 1 Part of the managers job 2 Why does manager seek to avoid embarrassment general reluctance pressure of other work: no time feeling that staff work is adequate lack of training
Session 11 10 May 22th , 2005

ACCA PAPER 1.3 Managing People

3 Steps to encourage managers job responsibilities and description training allow time establish formal systems

1.4 Session 8-9 Q1 Maslows hierarchy of needs and weekness Refer to Dec 2002 Q5 Q2 Herzbergs theory and strenghs and weaknesses

Q3 Rewards (read carefully the suggested answer in Pilot Paper Q5) Q4 Skills a leader might possess Refer to notes for 5 skills: confidence, administrative ability, personal skill, flexibility and energy Action-centred leadership and its 3 major goals Definition Goals: task needs: set objectivity, planning, responsibility allocation, set performance standards group needs: communication, team building, motivation, discipline individual needs: coaching/counseling and motivation

Q5 Moutons managerial grid Extreme scores Usefulness Refer to the notes.

Session 11

11

May 22th , 2005

ACCA PAPER 1.3 Managing People

Some technical articles for your reference Communication If there is one prerequisite that sets accountancy apart from other professions, it is the need to communicate clearly and concisely both internally and externally. Communication is the core activity of the accounting profession, transmitting information from one person to another, from one organisation to another or a combination of both and to the shareholders and other stakeholders of the organisation. The function of communication is to ensure that every member of the organisation knows what is expected. Good communication is critical in ensuring coordination and control of individuals, groups and departments. Good communication ensures individuals know what is expected of them, that the appropriate person receives the correct information and that there is coordination within the organisation. It ensures control of the organisations plans and procedures and that instructions given to staff by management are understood. Group and team cohesiveness is encouraged and stress can be reduced. Many problems such as bias, distortion and omission are often the result of poor communication. However, these can be reduced and removed, as can secrecy, rumour and innuendo. This can result in the added advantage of conflict reduction. Clear and concise communication and the consequences of poor communication need to be understood by the accountancy profession. Poor communication leads to ineffective control, poor coordination and inevitably management failure. Very often, the simplest barrier to communication is not recognised as such. In many organisations directors, managers and staff use different phrases and expressions, a certain recipe for disaster but easily remedied. This problem stems from many different sources including the personal background of the individuals communicating (including language differences and jargon used by the different professions and individuals with different levels of education). The concept of organisational noise is often an issue. In this context noise refers to the message being confused by matters unrelated to the topic, or overload where too much information is being communicated. Brevity can often be the surest way of ensuring successful communication. The different perception of individuals can lead to conflict within the organisation and thus to a communication barrier, as can the distance between those individuals communicating with each other. This is often overlooked in the business environment and can lead to distortion of information and thus misunderstanding between departments and individuals. Communication cannot take place if there are barriers to the communication process. These must be recognised and, as far as possible, removed. Barriers to communication can be overcome by consideration of the needs and understanding of the message receivers with careful and clear reporting, clear expression and the avoidance of jargon or abbreviations. The use of more than one communication system can assist, as does the encouragement of dialogue rather than monologue, and of course ensuring that there are as few links as possible in the communication chain.

Session 11

12

May 22th , 2005

ACCA PAPER 1.3 Managing People

Communication can often be improved by identifying the appropriate media. Written, verbal or electronic methods, while impersonal, are fast and can be effective. Meetings, interviews and video conferencing require personal, face to face communication and thus interpersonal skills. Telephone and public address systems should be used only where personal communication methods are difficult. Written communication is very often the most suitable and clearest means of communication and can take many forms: memoranda; occasional or annual reports (fundamental in communicating accounting information); forms; notices; house journals and other forms of standard documentation such as rules and procedures, manuals and job descriptions. Visual communication is a powerful communication media and is often overlooked. Charts, slides, videos or films provide an immediate and clear message. Electronic means of communication are increasingly becoming more relevant. Document imaging, telex, fax, the Internet and e-mail are instantaneous and provide clear and fast communication possibilities. The type of communication and the medium used will depend to a greater or lesser extent on organisational structure. This will in turn be a function of the product or service and its environment. There are many forms of communication within an organisation, formal and informal. Generally, in formal organisations information flows through quite clear channels and in defined directions. Traditionally, the direction of the three main information flows is downward, upward and lateral. Downward communication is associated with giving orders or instructions from senior management. This form of communication is often the one most easily recognised. Its purpose is to give specific directives, provide information about procedures and practices or provide information about the task in hand. Control of employees and information about their performance is an important use of downward communication, as is the provision of information on organisational and departmental objectives. Upward communication is usually communication initiated from the employees and tends to be non-directive in nature. It generally takes two forms, personal problems / suggestions or technical feedback, as part of the organisations control system. Lateral or horizontal communication is increasingly important and necessary in modern organisations, especially as traditional communication theory assumes only vertical communication. It can take the form of task coordination, such as departmental managers or supervisors meeting regularly or problem solving through departmental members meeting to resolve an issue by sharing ideas with other departments. It can resolve conflict and interdepartmental friction. Clear communication is not easy. The method, context, structure, language, knowledge and an understanding of the needs of the recipients to whom the information is being transmitted are vital in understanding the importance of communication in the organisation. Without proper and clear communication, no organisation can survive. Dr John Ball is Examiner for Paper 1.3

Appraisal Appraisal systems are often misunderstood and mismanaged. Appraisals are central both to human resource management and performance management. Understanding their role, objectives, benefits and purpose is important

Session 11

13

May 22th , 2005

ACCA PAPER 1.3 Managing People

to all employers. Careful preparation and understanding is required if the appraisal process is to be successful, worthwhile and relevant. Appraisal systems exist to improve organisational efficiency by ensuring that individuals perform to the best of their ability, develop their potential, and earn appropriate reward. This in turn leads to improved organisational performance. Appraisals have three main purposes. These are often misunderstood. The first is to measure the extent to which an individual may be awarded a salary increase compared with his or her peers. This is the reward review component. The second purpose of an appraisal is to identify any training needs and, if appropriate, to provide training and development to enable an individual to help the organisation to achieve its objectives. This is the performance review component. Finally, appraisals are also important to aid an individual's career development by attempting to predict work that the individual may be capable of in the future. This is the potential review component. Employees often question the value and usefulness of the time and effort taken up by an appraisal. However, it establishes key results that an individual needs to achieve within a time period while also comparing the individual's performance against a set and established standard. The employee is not the only beneficiary - the organisation benefits through identifying employees for promotion, noting areas for individual improvement, and by using the system as a basis for human resource planning. Conducting the appraisal interview There is often misunderstanding as to how an appraisal should be conducted. Appraisees sometimes perceive their annual appraisal as a threat. However, this can be overcome if the appraisal system is well-constructed, and seen to be fair to the individual and consistent across the organisation. A typical negative response to appraisals is that they are confrontational. This is often due to a lack of agreement on performance or poor explanation by management. Additionally, it is sometimes seen as a judgement - a one-sided process based entirely on the manager's perspective. At the other extreme it is simply regarded as a chat. Perhaps the greatest problem with appraisals is that they are often regarded as a nuisance. At best, appraisals may be considered an annual event, the results of which quickly become out-of-date. Moreover, some may view the whole process as bureaucratic - a form-filling exercise devised to satisfy the organisation. Consequently, the main purpose of an appraisal - that of identifying individual and organisational performance and improvement - is forgotten. Basic to the successful application of appraisal systems is the appraisal interview. A formal appraisal interview is an integral part of appraisal and performance management. The interview must be organised properly and carefully. Prior to the interview, the appraiser, who should be the immediate supervisor, must prepare the correct and relevant documentation. This comprises the job description, a statement of performance or appraisal form, and a record highlighting the employee's performance. Other relevant documentation used at an appraisal can include peer assessments, if appropriate, comments from clients and customers, and any self-assessment forms issued to the employee prior to the interview. Finally, the individual's employment file should be referred to. This should contain notes on the employee's general personal attitude and any disciplinary issues. Appraisal methods Many writers and practitioners in people management take one of three basic approaches to the appraisal interview. The so-called tell and sell method involves the appraiser explaining how the assessment is to be undertaken, gaining acceptance for the evaluation and improvement plan. Interpersonal skills are important with this approach to motivate the appraisee. An alternative approach is the tell and listen method, where the appraisee is invited to respond to the Session 11 14 May 22th , 2005

ACCA PAPER 1.3 Managing People

way that the interview is to be conducted. This requires counselling skills and careful encouragement to allow the appraisee to participate fully. Finally, there is the problem solving method, where a more helpful approach is taken which concentrates on the work problems of the appraisee, who in turn is encouraged to think through any problems. After the interview, both parties should agree on any actions to be taken, an agreed action plan on improvement, and methods of monitoring progress and appropriate feedback. John Ball is examiner for Paper 1.3 Rewards and Appraisal Understanding what motivates people is necessary at all levels of management. It is of particular relevance in the accounting environment because technicians are usually supervisors and relationships are often on a personal, one to one basis. Technicians must understand the relevance of individual motivation; unless individuals are well managed and motivated they are unlikely to work to achieve the organisations objectives. Motivation is frequently based on reward. Many writers describe rewards as having basically two dimensions intrinsic and extrinsic. Intrinsic rewards are to a great extent within the control of the individual. They include feelings of personal satisfaction, a sense of achievement, status, recognition, the opportunities for advancement, responsibility and pride in the work. This form of reward forms part of Maslows higher order thinking on motivation and is also often seen as akin to Herzbergs motivators (or satisfiers); that is those factors directly concerned with the satisfaction gained from the job itself. Extrinsic rewards on the other hand are those forms of reward which are outside the control of the individual and at the disposal of others; sometimes the individuals superior but more often the organisation itself. Extrinsic rewards can be seen and are akin to Herzbergs hygiene (or maintenance) factors. Because extrinsic rewards are obvious and can be seen, not only by the individual concerned but by others, lack of attention can lead to job dissatisfaction and motivation problems. They include such simple matters as salaries and conditions, incentive arrangements (which are discussed later), share schemes, pension schemes, insurance and wider facilities such as creches. Surprisingly, these simple factors are often overlooked by management and can lead to problems in the workplace even more so if other organisations are seen to be providing better rewards. Reward systems have to be consistent, transparent and understood. Above all they should be equitable and seen to be fair. But they do not exist for their own sake, they are useful in assisting management in other ways. Prospective employees will wish to know whether a reward system exists and to understand its characteristics. For the organisation, a reward system aids recruitment and retention and ensures that employees work to a known and consistent standard. A well thought out reward system will reflect the nature of the post and task and recognise the skills and experience required to fulfil that particular post. A well constructed reward scheme will motivate employees, increasing commitment and effort. Rewards are of course about performance. This is now an issue across all sectors of business and is not confined to the traditional manufacturing sector. Activities in business once seen as being beyond any kind of reward or bonus are more and more subject to appraisal. But how does this work? Appraisal systems are increasingly becoming an everyday part of business life yet remain misunderstood and badly managed. Session 11 15 May 22th , 2005

ACCA PAPER 1.3 Managing People

In some industries, especially manufacturing, a reward scheme can be based on relatively simple matters such as the amount of production achieved within a specific timescale. Such schemes can not of course apply to services such as accounting. Thus over the years, many service sector concerns (and indeed service departments within manufacturing) where traditional bonuses do not readily apply, have adopted performance related pay as a method of reward. Appraisal systems do not of course necessarily occur only for performance related pay schemes. However and this really is very important for all concerned performance related pay must be related to some form of formal appraisal. Appraisal systems are often misunderstood and mismanaged, especially if they form part of the duties of supervisors and lower level managers. All concerned must understand the background to, and the objectives of, the appraisal system. The appraisal system should be a well constructed scheme which is fair to both individual and organisation. It must be accepted and understood that appraisals are formal events, and that the manager or supervisor carrying out the appraisal must be the appraisees immediate superior. It provides an opportunity to both look back at past achievements (and failings) and to look forward. Overall however, appraisal systems exist to improve organisational efficiency by ensuring that individuals perform to the best of their ability and develop their potential. This leads in turn to improved organisational performance. For the individual being appraised, the appraisal has distinct advantages. It establishes the individuals activities in relation to the overall objectives of the organisation. It provides key results which the individual needs to achieve within work within an agreed time scale. It compares the individuals past performance and future activities against an agreed standard and of course provides the basis for performance related pay schemes. The appraisal is by its very nature two sided. For the business organisation for which the individual works, suitable promotion candidates can be identified and trained, areas of overall organisational improvement can be seen and in theory at least communication is improved. For many organisations, the appraisal provides a basis for medium to long term human resource planning whilst at the same time, measures selection processes against results. Dr John Ball is Examiner for Paper 1.3

Pass rates
Relevant to: All Papers Professional Scheme Below are the ACCA pass rates for recent sessions of examinations. These pass rates relate to the new Professional Scheme syllabus: Papers 1.1 1.2 1.3 2.1 2.2 2.3 Dec 2004 47 54 55 51 45 52 June 2004 45 41 52 49 47 54 Dec 2003 44 57 48 63 52 48 June 2003 48 46 59 50 50 47 Dec 2002 47 47 41 50 52 50 June 2002 55 46 42 49 49 57 Dec 2001 52 45 39 52 48 54

Session 11

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May 22th , 2005

ACCA PAPER 1.3 Managing People

2.4 2.5 2.6 3.1 3.2 3.3 3.4 3.5 3.6 3.7 41 52 45 39 40 48 52 54 56 46 38 47 45 39 43 44 52 54 54 45 39 50 42 44 42 45 54 55 53 49 39 48 52 40 39 41 54 53 53 44 56 51 53 40 38 47 53 53 55 43 39 44 47 44 42 47 50 51 56 49 41 53 58 38 38 40 52 54 53 45

Session 11

17

May 22th , 2005