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Date: Mon, 2 Sep 2024 14:11:58 +0800 (HKT)
From: JANE TEJADA <jane@masterclassph.com>
Reply-To: JANE TEJADA <jane@masterclassph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.15174a05-e723-478d-837e-445089810026.1725257518312@promo-email.com>
Subject: Excel for Accounting and Finance Sept 24
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  <title>Excel for Accounting and Finance Sept 24</title><!--[if !mso]><!--=
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   MICROSOFT EXCEL FEATURES CAN FAST TRACK BUSINESS PROCESSING
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ter; line-height: 16px; font-size: 11pt; font-family: Calibri, sans-serif;"=
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                              <a name=3D"m_3901963178692538488_m_1263530923=
453819282_m_-2903761858076120758_m_-4729828654143357250_m_-5431900446452791=
567_m_-3210488915451228770_m_7913245825512629677_m_-5666129533097862686_m_-=
6159720181286316343_m_-7656787636133048725__Hlk143022024"><strong><span sty=
le=3D"color:red"><span style=3D"font-family:cambria,serif"><span style=3D"f=
ont-size:12pt">Hereunder is the list of our Upcoming Training Program:</spa=
n></span></span></strong></a>
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                              <li style=3D"font-size:11pt;"><strong style=
=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">* All About Withholding Taxes =E2=80=93 Sept 3 AM&nbsp;=
</span></span></strong><strong style=3D"font-size:11pt"><span style=3D"font=
-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;=
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tyle=3D"font-size:11pt"><a href=3D"https://mta.promo-email.com/da/daecs?tok=
en=3DisviRoSnS2ZHJA2%252BmZvj%252F%252B8D73HpPY7yIUClB7UrYnmKfvZMz8VbIsfuUR=
59UAW9gp5wBmbC8b8yZjK72LMvIHlOHsQYdtjXZhVrrJFkBTFRhqew3VcCn19Imtdd4Do8aZNOc=
oNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmU=
vQRHQMVzVbHcpFSkFDFwAY5UTwWs8wqd%252FaosMh20I3u%252Bld%252FiZhBxnA%253D%253=
D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-family:cambr=
ia,serif"><span style=3D"font-size:12pt">https://form.jotform.com/<wbr>2415=
72482561458</span></span></a></span></span></li>
                              <li style=3D"font-size:11pt;"><strong style=
=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">* High-Impact Leadership Supervision =E2=80=93 Sept 3 P=
M&nbsp;</span></span></strong><strong style=3D"font-size:11pt"><span style=
=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbs=
p;&nbsp;</span></span></strong><span style=3D"background-color:transparent"=
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Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVI=
DaHNSWmUvQRHQMVzVbHcpFSkFDFwARGDEPy%252Fq5PZmcnPP5joN72%252Bld%252FiZhBxnA%=
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wbr>241571333605451</span></span></a></span></span></li>
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=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">* Developing HR Competencies =E2=80=93 Sept 17&nbsp;</s=
pan></span></strong><strong style=3D"font-size:11pt"><span style=3D"font-fa=
mily:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;</span></=
span></strong><span style=3D"background-color:transparent"><span style=3D"f=
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nukVspa3n7F72Okrmesj7e5uElKj6BV7934oFuQZgcYjEOK8zmYXslquz90ggp5wBmbC8b8yZjK=
72LMvIHlOHsQYdtjXZhVrrJFkBTFRhqew3VcCn19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2=
ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwA=
bD%252F7YK8zHxx3TaLUZG8xA6%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blu=
e;" target=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">https://form.jotform.com/<wbr>242239142900449</span></s=
pan></a></span></span></li>
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=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">* HR Solutions Addressing 15 Common Workplace Challenge=
s =E2=80=93 Sept 18&nbsp;</span></span></strong><strong style=3D"font-size:=
11pt"><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12=
pt">Reg. Link&nbsp;</span></span></strong><span style=3D"background-color:t=
ransparent"><span style=3D"font-size:11pt"><a href=3D"https://mta.promo-ema=
il.com/da/daecs?token=3DYJ9l6S580IWxe9GALcxjdTBU7vw4nyxwBQx%252F5lohdCINwbZ=
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dd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2=
nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAUjUU3cDvG5g4nAl9UM%252B5UG%252Bld%252FiZhBx=
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m/<wbr>242252715948462</span></span></a></span></span>&nbsp; &nbsp;</li>
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=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">* Tax and Accounting Reconciliation =E2=80=93 Sept 19&n=
bsp;</span></span></strong><strong style=3D"font-size:11pt"><span style=3D"=
font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;</=
span></span></strong><span style=3D"background-color:transparent"><span sty=
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gp5wBmbC8b8yZjK72LMvIHlOHsQYdtjXZhVrrJFkBTFRhqew3VcCn19Imtdd4Do8aZNOcoNAnGy=
YcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQM=
VzVbHcpFSkFDFwAXK%252FQYo2sokn9jr%252B%252Bu2O5ly%252Bld%252FiZhBxnA%253D%2=
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2261986707465</span></span></a></span></span></li>
                              <li style=3D"font-size:11pt;"><strong style=
=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">* Advanced Supplier Sourcing Practices =E2=80=93 Sept 2=
0 AM&nbsp;</span></span></strong><strong style=3D"font-size:11pt"><span sty=
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an style=3D"font-size:11pt"><a href=3D"https://mta.promo-email.com/da/daecs=
?token=3Dom6BoHGyyNl2bBoRXBv8WAFjISwDMsnQxYxhi3dROngEsXFtaHB29jZBlET4cLyWgp=
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YvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVz=
VbHcpFSkFDFwAXvehnWRY3yfXmN2VkDh9ei%252Bld%252FiZhBxnA%253D%253D" style=3D"=
color:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif"><s=
pan style=3D"font-size:12pt">https://form.jotform.com/<wbr>242273166064454<=
/span></span></a></span></span></li>
                              <li style=3D"font-size:11pt;"><strong style=
=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">* Modern Procurement and Purchasing Management =E2=80=
=93 Sept 20 PM&nbsp;</span></span></strong><strong style=3D"font-size:11pt"=
><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">R=
eg. Link&nbsp;</span></span></strong><span style=3D"background-color:transp=
arent"><span style=3D"font-size:11pt"><a href=3D"https://mta.promo-email.co=
m/da/daecs?token=3DwIUh6yjWm5TUmK8isewuG57EMRi91pWj%252BmP6d%252FeQyVKXePLN=
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d4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2n=
VIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAdztqVOc3%252BnBtg%252BBrkyzvNy%252Bld%252FiZ=
hBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span style=3D"fon=
t-family:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform=
.com/<wbr>242272976862468</span></span></a></span></span></li>
                              <li style=3D"font-size:11pt;"><strong style=
=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">* Excel for Accounting and Finance =E2=80=93 Sept 24 AM=
&nbsp;</span></span></strong><strong style=3D"font-size:11pt"><span style=
=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbs=
p;&nbsp;</span></span></strong><span style=3D"background-color:transparent"=
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aecs?token=3Dp3qOCOP7IcEFTjBY5dNhTN%252FaiPMtDxnv%252FOFAHL%252Br5TxURKTUMF=
KAHnCj074h4Visgp5wBmbC8b8yZjK72LMvIHlOHsQYdtjXZhVrrJFkBTFRhqew3VcCn19Imtdd4=
Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVI=
DaHNSWmUvQRHQMVzVbHcpFSkFDFwAff6LrCuiiCcC3iJrkwx%252B8a%252Bld%252FiZhBxnA%=
253D%253D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-fami=
ly:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/<=
wbr>242273333297458</span></span></a></span></span></li>
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=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">* Significant Changes in Corporate Taxation =E2=80=93 S=
ept 24 PM&nbsp;</span></span></strong><strong style=3D"font-size:11pt"><spa=
n style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. L=
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parent"><span style=3D"font-size:11pt"><a href=3D"https://mta.promo-email.c=
om/da/daecs?token=3DVf9mrzc3NCyetTpa6FUyPDPkMGXpN%252FTwFX6nKYrdo7GeJg4G5Em=
BO%252BOKGESB6HfZgp5wBmbC8b8yZjK72LMvIHlOHsQYdtjXZhVrrJFkBTFRhqew3VcCn19Imt=
dd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2=
nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwATkVHKlusk9%252BtQwnDphq5ou%252Bld%252FiZhBx=
nA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-f=
amily:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform.co=
m/<wbr>242277708814463</span></span></a></span></span></li>
                              <li style=3D"font-size:11pt;"><strong style=
=3D"font-size:11pt"><span style=3D"color:black"><span style=3D"font-family:=
cambria,serif">* Labor Law 101 and Latest Labor Law Update =E2=80=93 Sept 2=
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S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWAWUOYr4dZG6N7=
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nt;border-spacing:0px;border-collapse:collapse;"><img height=3D"197" src=3D=
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0U9uZLP1u03klQ7ka_56uY23t5CHEttORtIt2XU-kQIXXPP9QSqQRpBMnmxE9vkX4j98pmkGuje=
xdcb2NE6Dm-hEHOgLKVVf4Al63jk9jQ3dIST2hjHAQU_bmj=3Ds0-d-e1-ft#https://powerm=
axph.com/wp-content/uploads/2024/06/c4c7f3ea-f068-4e95-93c0-05fbc996a6dd.jp=
eg" style=3D"display:block; margin:auto; user-select:none" unselectable=3D"=
on" width=3D"600"></th>
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                      &nbsp;
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align:center;">
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dget,sans-serif"><span style=3D"color:#ff0000"><span style=3D"font-size:lar=
ge">Excel for Accounting and Finance&nbsp;</span></span></span></strong>
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style:none;display:block;color:rgb(51,51,51);font-family:sans-serif;text-al=
ign:center;">
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438637194124823_m_-1156909404134117227__Hlk142935052" style=3D"font-family:=
Times New Roman,serif;"><strong><span style=3D"background-clip:initial; bac=
kground-image:initial; background-origin:initial; background-position:initi=
al; background-repeat:initial; background-size:initial"><span style=3D"colo=
r:#202124"><span style=3D"font-family:cambria,serif">MICROSOFT EXCEL FEATUR=
ES CAN FAST TRACK BUSINESS PROCESSING</span></span></span></strong></a><br>=
<strong style=3D"color:#000000">September 24, 2024</strong><br><strong styl=
e=3D"color:#000000">9:00am - 12:00pm</strong></span>
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style:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;text-=
align:center;">
                          <strong style=3D"color:#000000"><span style=3D"fo=
nt-size:large">*LIVE VIA ZOOM*</span></strong>
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dth:100%">
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                        <td style=3D"border-collapse:collapse; border-spaci=
ng:0px; border:0px">
                         <div style=3D"padding:0px;border-width:0px;border-=
style:none;background-color:rgb(255, 255, 255);display:block;color:rgb(51, =
51, 51);font-family:sans-serif;text-align:left;">
                          <div style=3D"text-align:center;">
                           <div style=3D"text-align:left;">
                            <strong style=3D"color:#ff0000; font-family:san=
s-serif"><span style=3D"font-size:large">Introduction</span></strong>
                           </div>
                           <div style=3D"text-align:left;">
                            <span style=3D"font-size:large">Accounting and =
finance management is immensely important in navigating a business. If you =
are in accounting or finance profession, you know how much analysis you nee=
d to do to understand each element or aspect of it.<br><br>
                              Excel for Accounting and Finance masterclass =
will not only let the participants master MS Excel, but also learn to use t=
he material in improving their career.</span>
                           </div>&nbsp;=20
                           <div style=3D"text-align:left;">
                            <strong style=3D"color:#ff0000; font-family:san=
s-serif"><span style=3D"font-size:large">Learning Outcomes</span></strong>
                           </div>
                           <ul>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:large">Develop a =E2=80=9Ctoolkit=E2=80=9D of Excel tips and techn=
iques</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:large">Sensitize and stress test Excel outputs from models</span><=
/li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:large">Problem solve within an Excel environment</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:large">Analyze large volumes of data</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:large">Rank data and analyze large data volumes</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:large">Data mine large data volumes and analyze</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:large">Confidently use Excel=E2=80=99s keyboard shortcuts to impro=
ve their speed and efficiency</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:large">Confidently develop Excel formulae in order to build robust=
 solutions</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:large">Quickly and consistently format presentation-quality spread=
sheets</span></li>
                           </ul>
                           <div style=3D"text-align:left;">
                            <span style=3D"font-size:large"><strong style=
=3D"color:#ff0000; font-family:sans-serif">Course Outline</strong></span>
                            <div style=3D"text-align:left;">
                             <strong style=3D"color:#c00000"><span style=3D=
"font-size:large">Module 1: Get Quicker, Faster</span></strong>
                            </div>
                            <ul>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Setting up your profile</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Building your own quick access toolbar</s=
pan></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Calculation options</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Keyboard shortcuts (to make you 8 times f=
aster)</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Navigation</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Highlight and moving data</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Spreadsheet manipulation</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Print set up for perfect printing</span><=
/li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Exercise: a keyboard shortcut exercise fi=
xing errors on a spreadsheet without use of a mouse</span></li>
                            </ul>
                            <div style=3D"text-align:left;">
                             <strong style=3D"color:#c00000"><span style=3D=
"font-size:large">Module 2: Efficient Presentation Protocols</span></strong=
>
                            </div>
                           </div>
                           <div style=3D"line-height:20px;text-align:left;"=
>
                            <ul>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Inputs vs. formulae</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">PDF document tricks for efficient data ex=
traction into Excel</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Customizing numbers (percentages, multipl=
es, dates, thousands, millions, etc)</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Styles =E2=80=93 the quick way to format =
and create formats that can be used again and again and again</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Building and developing a style template<=
/span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Merger styles between models</span></li>
                             <li style=3D"line-height:20px;text-align:left;=
"><span style=3D"font-size:large">Exercise: a format exercise with data</sp=
an></li>
                            </ul>
                            <div style=3D"text-align:left;">
                             <div style=3D"text-align:left;">
                              <strong style=3D"color:#c00000"><span style=
=3D"font-size:large">Module 3: Building Flexible Formulas in Excel</span></=
strong>
                             </div>
                             <ul>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Relative vs. Absolute referencing</span>=
</li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Using names to increase formula efficien=
cy</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Creating cell and range names</span></li=
>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Applying and redefining names</span></li=
>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Naming conventions</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Exercise: code a revenue matrix using re=
lative and absolute formulae</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Logical statements</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">IF, AND, OR functions</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Advanced logicals with flags</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Formula layout to simplify</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Snapping formulae (Alt-Enter)</span></li=
>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Data management and analysis within Exce=
l</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Data sorting and filtering</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">MAX, MIN, AVERAGE</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">SUMIF, COUNTIF</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">=E2=80=9CWild-card=E2=80=9D SUMIF, COUNT=
IF</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Data mining in Excel</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">HLOOKUP</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">VLOOKUP</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">CHOOSE</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">INDEX</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">INDEX (MATCH)</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">OFFSET</span></li>
                             </ul>
                             <div style=3D"text-align:left;">
                              <br><span style=3D"font-size:large"><strong s=
tyle=3D"color:#c00000">Module 4: Building Flexible Charts in Excel</strong>=
</span>
                             </div>
                             <ul>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Chart set ups</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Chart formatting</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Dynamic labels</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Building bridge charts</span></li>
                             </ul>
                             <div style=3D"text-align:left;">
                              <strong style=3D"color:#c00000"><span style=
=3D"font-size:large">Module 5: Spreadsheet Debugging Skills</span></strong>
                             </div>
                             <ul>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Building diagnostics into models</span><=
/li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Auditing skills</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Watch windows</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Using the camera</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Link elimination</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Circularity issues</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Unnecessary macro creation</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">F5 functionality</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Exercise: using Excel skills attendees w=
ill fix and eliminate Excel errors and present the spreadsheet in a profess=
ional format</span></li>
                             </ul>
                             <div style=3D"text-align:left;">
                              <strong style=3D"color:#c00000"><span style=
=3D"font-size:large">Module 6: Analyzing the Output</span></strong>
                             </div>
                             <ul>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Sensitivity analysis in Excel</span></li=
>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Techniques to minimize memory usage</spa=
n></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Self centering data tables</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Exercise: building data tables that sens=
itizes outputs and includes built in diagnostics to ensure that the data re=
mains up-to-date</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Pivot tables</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Paste linking to Power Point</span></li>
                              <li style=3D"line-height:20px;text-align:left=
;"><span style=3D"font-size:large">Illustration case study: formatting, ana=
lyzing and evaluating large data sets, bringing together all of the skills =
covered over the two days</span></li>
                             </ul>
                            </div>
                           </div>
                          </div>
                         </div></td>
                       </tr>
                      </tbody>
                     </table></th>
                   </tr>
                  </tbody>
                 </table></td>
               </tr>
              </tbody>
             </table></td>
           </tr>
          </tbody>
         </table>
         <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"m=
argin:0px auto; width:100%">
          <tbody>
           <tr>
            <td style=3D"border-collapse:collapse; border-spacing:0px; bord=
er:0px; width:100%" valign=3D"top">
             <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout=
:fixed; width:600px">
              <tbody>
               <tr>
                <td style=3D"background-color:#ffffff; border-collapse:coll=
apse; border-spacing:0px; border:0px transparent; padding:0px">
                 <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" st=
yle=3D"table-layout:fixed; width:100%">
                  <tbody>
                   <tr>
                    <th style=3D"width:600px;padding:0px;border:0px transpa=
rent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:=
collapse;vertical-align:top;">
                     <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"width:100%">
                      <tbody>
                       <tr>
                        <td style=3D"border-collapse:collapse; border-spaci=
ng:0px; border:0px; padding-bottom:10px; padding-top:10px">
                         <table align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" style=3D"margin:0px auto; width:100%">
                          <tbody>
                           <tr>
                            <td style=3D"border-collapse:collapse; border-c=
olor:currentcolor currentcolor #888888; border-spacing:0px; border-style:no=
ne none solid; border-width:0px 0px 1px; line-height:0px">&nbsp;</td>
                           </tr>
                          </tbody>
                         </table></td>
                       </tr>
                      </tbody>
                     </table>
                     <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wi=
dth:100%">
                      <tbody>
                       <tr>
                        <td style=3D"border-collapse:collapse; border-spaci=
ng:0px; border:0px">
                         <div style=3D"padding:0px;border-width:0px;border-=
style:none;background-color:rgb(249, 252, 7);display:block;color:rgb(51, 51=
, 51);font-family:sans-serif;text-align:center;">
                          <span style=3D"font-size:large"><strong>Featured =
Speaker:</strong><br><strong style=3D"color:#2e07fc">Mr. Jeff-Mike Smith Su=
le, CPA, CIA</strong><br><strong style=3D"color:#fc0505; font-family:sans-s=
erif"><em>Principal Auditor at American Data Exchange Company</em></strong>=
</span>
                         </div></td>
                       </tr>
                      </tbody>
                     </table>
                     <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wi=
dth:100%">
                      <tbody>
                       <tr>
                        <td style=3D"border-collapse:collapse; border-spaci=
ng:0px; border:0px">
                         <div style=3D"padding:0px;border-width:0px;border-=
style:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;text-=
align:left;">
                          <ul>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:large">Jeff-Mike Smith Sule is a national speaker on topics that in=
volve external and internal audit, IT audit, real estate and environmental =
planning, accounting and taxation, bookkeeping, business process management=
 and organizational transformation.</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:large">He worked as an IT and later on Financial Auditor at SGV and=
 Co. Concurrent and after his stint at SGV, he has held various management =
position and became faculty member of various educational institutions such=
 as Ateneo de Manila University, De La Salle University, Mapua Institute of=
 Technology, Far Eastern University, Philippine Christian University and Po=
lytechnic University of the Philippines. He was also an accreditor of the A=
ssociation of Local Colleges and Universities.</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:large">He also worked for =C3=86ON Credit Service, under various ma=
nagement capacity: Internal Control Manager, Portfolio Manager and Internal=
 Audit Manager. He is currently connected with American Data Exchange Compa=
ny as a principal auditor while doing freelance consultancy engagements.</s=
pan></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:large">He is a Fellow of the Royal Institute of Accountants based i=
n Singapore, a Certified Internal Auditor, a Scrum Fundamentals Certified, =
a Certified Bookkeeper under The Institute of Certified Bookkeepers based i=
n United Kingdom, holder of NCIII (National Certification in bookkeeping) u=
nder TESDA, and an Accredited Accounting Teacher and Accredited CPA in Comm=
erce and Industry Practice. He has four active professional licenses under =
PRC, to wit, Certified Public Accountant, Real Estate Appraiser, Real Estat=
e Broker, and Environmental Planner.</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:large">He graduated First Honorable Mention in secondary school and=
 Magna Cum Laude in PUP-Manila with a bachelor degree in accountancy.</span=
></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:large">He placed Top 7 and Top 2 in the 2010 CPA Licensure Examinat=
ion and 2014 Real Estate Appraiser Licensure Examination, respectively.</sp=
an></li>
                          </ul>
                         </div></td>
                       </tr>
                      </tbody>
                     </table></th>
                   </tr>
                  </tbody>
                 </table></td>
               </tr>
              </tbody>
             </table></td>
           </tr>
          </tbody>
         </table></td>
       </tr>
      </tbody>
     </table>
     <div style=3D"clear:both;">
      &nbsp;
     </div>
    </div>
    <div data-smartmail=3D"gmail_signature" dir=3D"ltr">
     <div dir=3D"ltr">
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                    <div dir=3D"ltr">
                     <div dir=3D"ltr">
                      <div style=3D"font-size:13px;font-family:sans-serif;c=
olor:rgb(80,0,80);">
                       <div style=3D"min-width:320px;max-width:500px;margin=
:0px auto;width:500px;">
                        <div style=3D"border-collapse:collapse;display:tabl=
e;width:500px;">
                         <div style=3D"min-width:320px;max-width:500px;disp=
lay:table-cell;vertical-align:top;width:500px;">
                          <div style=3D"width:500px;">
                           <div style=3D"border-width:0px;border-style:soli=
d;padding:5px 0px;">
                            <div style=3D"font-family: Georgia, Times, &quo=
t;New serif&quot;; line-height: 24px; padding: 10px;">
                             <div style=3D"line-height: 24px;">
                              <div style=3D"color:rgb(34,34,34);font-size:s=
mall;font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;">
                              <div style=3D"min-width:320px;max-width:500px=
;margin:0px auto;width:500px;">
                              <div style=3D"border-collapse:collapse;displa=
y:table;width:500px;">
                              <div style=3D"min-width:320px;max-width:500px=
;display:table-cell;vertical-align:top;width:500px;">
                              <div style=3D"width:500px;">
                              <div style=3D"border-width:0px;border-style:s=
olid;padding:5px 0px;">
                              <div style=3D"line-height: 24px; padding: 10p=
x;">
                              <div style=3D"line-height: 24px;">
                              <h2 style=3D"font-family:sans-serif;text-alig=
n:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><span style=3D"=
color:#0000ff"><u>LEARNING INVESTMENT</u></span></h2>
                              <div style=3D"color:rgb(80,0,80);">
                              &nbsp;
                              </div>
                              <div style=3D"font-weight:400;padding:0px;bor=
der-width:0px;border-style:none;font-size:16px;">
                              <div style=3D"padding:0px;border-width:0px;bo=
rder-style:none;">
                              <div style=3D"padding:0px;border-width:0px;bo=
rder-style:none;">
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rder-style:none;">
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rder-style:none;">
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rder-style:none;">
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <strong><span style=3D"font-size:24px"><span =
style=3D"font-family:arial black,gadget,sans-serif"><span style=3D"color:#f=
f0000">Excel for Accounting and Finance&nbsp;</span></span></span></strong>
                              </div>
                              <div style=3D"font-size: small; padding: 0px;=
 border-width: 0px; border-style: none; text-align: center;">
                              <a name=3D"m_5612438637194124823_m_-115690940=
4134117227__Hlk142935052" style=3D"font-family:Times New Roman,serif;"><str=
ong><span style=3D"background-clip:initial; background-image:initial; backg=
round-origin:initial; background-position:initial; background-repeat:initia=
l; background-size:initial"><span style=3D"color:#202124"><span style=3D"fo=
nt-family:cambria,serif"><span style=3D"font-size:large">MICROSOFT EXCEL FE=
ATURES CAN FAST TRACK BUSINESS PROCESSING</span></span></span></span></stro=
ng></a>
                              <br><strong style=3D"color:#000000; font-size=
:20px">September 24, 2024</strong>
                              <br><strong style=3D"color:#000000; font-size=
:20px">9:00am - 12:00pm</strong>
                              </div>
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <strong style=3D"color:#000000; font-size:20p=
x">*LIVE VIA ZOOM*</strong>
                              </div>
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                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              <div style=3D"line-height: 24px; text-align: =
center;">
                              &nbsp;<strong>&nbsp;<span style=3D"background=
-color:transparent"><span style=3D"font-size:large"><span style=3D"font-fam=
ily:georgia,times,new serif"><span style=3D"color:#ff0000">REGISTRATION&nbs=
p;</span></span></span></span><span style=3D"background-color:transparent">=
<span style=3D"font-size:large"><span style=3D"font-family:georgia,times,ne=
w serif"><span style=3D"color:#ff0000">LINK</span></span></span></span><spa=
n style=3D"font-size:24px"><span style=3D"background-color:transparent"><sp=
an style=3D"font-family:sans-serif"><span style=3D"color:#ff0000"><span sty=
le=3D"background-color:inherit"><span style=3D"background-color:inherit">:<=
/span></span></span></span></span></span></strong>
                              </div>
                              <h2 style=3D"font-family: sans-serif; font-si=
ze: 24px; margin-top: 0px; margin-bottom: 0px; text-align: center;"><span s=
tyle=3D"font-weight:400"><span style=3D"font-size:15px"><span style=3D"back=
ground-color:transparent"><span style=3D"font-family:georgia,times,new seri=
f"><span style=3D"color:#555555"><strong><span style=3D"font-size:large"><s=
pan style=3D"color:#0000ff"><a data-saferedirecturl=3D"https://www.google.c=
om/url?q=3Dhttps://form.jotform.com/242273333297458&amp;source=3Dgmail&amp;=
ust=3D1725335816992000&amp;usg=3DAOvVaw305i9MjKI5qja_tWin0Tlg" href=3D"http=
s://mta.promo-email.com/da/daecs?token=3DeVR4ZzPei20iT7ziMvnr3hVebtNnbovlvO=
yrH2p5mfSU9daJhbjgua6HVE2Foj4Sgp5wBmbC8b8yZjK72LMvIHlOHsQYdtjXZhVrrJFkBTFRh=
qew3VcCn19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZ=
Vv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAff6LrCuiiCcC3iJrkwx%252B8a%252=
Bld%252FiZhBxnA%253D%253D" rel=3D"noreferrer noopener" target=3D"_blank">ht=
tps://form.jotform.com/<wbr>242273333297458</a></span></span></strong></spa=
n></span></span></span></span></h2>
                              <h2 style=3D"color:rgb(51,51,51);font-family:=
sans-serif;text-align:center;font-size:24px;margin-top:0px;margin-bottom:0p=
x;">&nbsp;</h2>
                              <div>
                              <h2 style=3D"font-family:sans-serif;text-alig=
n:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><span style=3D"=
color:#ff0000"><u>ONLINE PER PAX</u></span></h2>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              <div style=3D"color: rgb(85, 85, 85); font-si=
ze: small; font-family: Arial, Helvetica, sans-serif; line-height: 15px; pa=
dding: 10px;">
                              <div style=3D"line-height: 14px; font-size: 1=
2px;">
                              <div style=3D"font-size: 14px; line-height: 1=
6px; text-align: center;">
                              <strong style=3D"color:#222222; font-family:C=
alibri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Regular Ra=
te Php 1,699.00 + VAT starting SEPT 18,&nbsp;</span></strong><strong style=
=3D"color:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span st=
yle=3D"color:#ff0000">2024</span></strong>
                              </div>
                              </div>
                              </div>
                              <div align=3D"center" style=3D"color: rgb(34,=
 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; font-fam=
ily: Calibri, sans-serif;">
                              <span style=3D"font-size:14pt"><strong><span =
style=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbsp;</spa=
n></strong></span>&nbsp;&nbsp;<strong style=3D"font-size:14pt"><span style=
=3D"color:#ff0000">SEPT 17</span></strong><strong style=3D"font-size:14pt">=
<span style=3D"color:#ff0000">,</span></strong>&nbsp;<strong style=3D"font-=
size:14pt"><span style=3D"color:#ff0000">2024</span></strong>
                              </div>
                              <div align=3D"center" style=3D"color: rgb(34,=
 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; font-fam=
ily: Calibri, sans-serif;">
                              <span style=3D"font-size:14pt"><strong><span =
style=3D"color:#ff0000">Group Rate Php 1,299.00 + VAT per pax for 5 =E2=80=
=93 14 pax</span></strong></span>
                              </div>
                              <div style=3D"color: rgb(34, 34, 34); font-si=
ze: small; font-family: Arial, Helvetica, sans-serif; text-align: center; l=
ine-height: 15px;">
                              &nbsp;
                              </div>
                              <div align=3D"center" style=3D"color: rgb(34,=
 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; font-fam=
ily: Calibri, sans-serif;">
                              <span style=3D"font-size:14pt"><strong><span =
style=3D"color:#ff0000">Super Group Rate Php 1,099.00 + VAT per pax for 15 =
or more pax</span></strong></span>
                              </div>
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; line-height: 18px; font-family: Calibri, sans-serif;">
                              <span style=3D"color:#ff0000"><span style=3D"=
font-size:18.6667px"><strong>BIRTHDAY MONTH PROMO - ONE (1) FREE SEAT Regis=
ter within Your Birthday Month with at least&nbsp;2 paid pax @Php1,699.00</=
strong></span></span><strong style=3D"color:#222222; font-size:18.6667px"><=
span style=3D"color:#ff0000">+ VAT&nbsp;</span></strong><strong style=3D"co=
lor:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">per pax&nbs=
p;</span></strong><strong style=3D"color:#222222; font-size:18.6667px"><spa=
n style=3D"color:#ff0000">Must Present proof of date birth</span></strong>
                              </div>
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                              <strong style=3D"color:#222222; font-size:18.=
6667px"><span style=3D"color:#ff0000">JOIN NOW PAY LATER PROMO - After 30 D=
ays from the date of the Masterclass&nbsp;<a class=3D"gmail_plusreply" cont=
enteditable=3D"false" id=3D"m_5612438637194124823m_-1156909404134117227m_-4=
198238337520718100m_5947871824009592624m_3029953612652501572m_8933528335294=
646605m_1849133751370168586m_-1838638575507282232m_-5829370261140061019m_20=
7588622971858768m_4093071732451145085m_-6311649749946155964m_-1030687248780=
375209m_3235850580053168937m_6947174741607146710m_7464351921273224107m_-726=
6980937315085433m_-8267451966618763805m_927691725594951046m_-11888792377186=
63658m_-7355293288959420910m_961249136569885940m_-1608489655972963006m_5604=
732833366387446m_4378312409515602059m_6874459320489289769m_-646610415516271=
479m_8319626764317481505m_2325933389417244277m_2642887845746401929m_5087165=
177397515314m_7817149971883892943m_-4225803679699802999m_768332079858828098=
9m_34598192970764670m_-8866171075513576752m_-3621773549479330394m_240426096=
4293064786m_-4830443689257051615m_-2390217678032805476m_1320467170204662062=
m_-8859158302139931932plusReplyChip-2" style=3D"color:rgb(34,34,34)">@</a><=
/span></strong><strong style=3D"color:#222222; font-size:18.6667px"><span s=
tyle=3D"color:#ff0000">Php1,899.00&nbsp;</span></strong><strong style=3D"co=
lor:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">+ VAT&nbsp;=
</span></strong><strong style=3D"color:#222222; font-size:18.6667px"><span =
style=3D"color:#ff0000">per pax</span></strong>
                              </div>
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                              &nbsp;
                              </div>
                              <div style=3D"color: rgb(85, 85, 85); font-si=
ze: 14px; font-family: Arial, Helvetica, sans-serif; text-align: center; li=
ne-height: 16px;">
                              <span style=3D"color:#000000"><em><strong>Inc=
lusive of the Webinar Session, Presentation Materials and the Digital Certi=
ficate </strong></em></span>
                              </div>
                             </div>
                            </div>
                           </div>
                          </div>
                         </div>
                        </div>
                       </div>
                      </div>
                      <div style=3D"font-size:13px;color:rgb(80,0,80);">
                       &nbsp;
                      </div>
                      <div style=3D"font-size:13px;font-family:sans-serif;c=
olor:rgb(80,0,80);">
                       <div style=3D"min-width:320px;max-width:500px;margin=
:0px auto;width:500px;">
                        <div style=3D"border-collapse:collapse;display:tabl=
e;width:500px;">
                         <div style=3D"min-width:320px;max-width:500px;disp=
lay:table-cell;vertical-align:top;width:500px;">
                          <div style=3D"width:500px;">
                           <div style=3D"border-width:0px;border-style:soli=
d;padding:5px 0px;">
                            <div align=3D"center" style=3D"padding:10px;">
                             <table align=3D"center" border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border-spacin=
g:0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-align:top=
; width:480px">
                              <tbody>
                              <tr style=3D"vertical-align:top">
                              <td valign=3D"top">&nbsp;</td>
                              </tr>
                              </tbody>
                             </table>
                             <h2 style=3D"font-size:24px;color:rgb(51,51,51=
);margin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff0000">ATTENTIO=
N TO MS. JHIE</span></h2>
                             <div style=3D"color: rgb(34, 34, 34); font-wei=
ght: 400; font-size: 16px; line-height: 19px;">
                              &nbsp;
                             </div>
                             <div style=3D"color:rgb(34,34,34);font-size:sm=
all;font-weight:400;">
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;padding:0px;">
                              <span style=3D"font-size:14px"><span style=3D=
"color:#0000ff"><span style=3D"color:#000000"><span style=3D"font-family:ar=
ial,sans-serif"><span style=3D"color:#0000ff"><span style=3D"background-col=
or:inherit"><span style=3D"background-color:inherit"><a data-saferedirectur=
l=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/24227333329745=
8&amp;source=3Dgmail&amp;ust=3D1725335816992000&amp;usg=3DAOvVaw305i9MjKI5q=
ja_tWin0Tlg" href=3D"https://mta.promo-email.com/da/daecs?token=3DvQLvUINpP=
hhtn1wndcF9okLyFa34iByFJeB3rqW%252BHFLg%252BFXuzHVf2BmneieP3y6Sgp5wBmbC8b8y=
ZjK72LMvIHlOHsQYdtjXZhVrrJFkBTFRhqew3VcCn19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHx=
yB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFD=
FwAff6LrCuiiCcC3iJrkwx%252B8a%252Bld%252FiZhBxnA%253D%253D" rel=3D"noreferr=
er noopener" style=3D"color:rgb(0,0,255);text-decoration-line:none;" target=
=3D"_blank"><img align=3D"left" src=3D"https://ci3.googleusercontent.com/me=
ips/ADKq_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMMk=
TtMHfldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8Bdz=
BdhJQwnn-NRQ=3Ds0-d-e1-ft#http://staticapp.icpsc.com/icp/resources/mogile/1=
246552/412de04e50ce20f6366e4ad231ea542d.gif" style=3D"border-color:#333333;=
 border-style:solid; border-width:0px; display:block; max-width:582px; user=
-select:none" unselectable=3D"on" width=3D"250"></a></span></span></span></=
span></span></span></span>
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