COMMENT ā VALID 00002 PAGES C REC PAGE DESCRIPTION C00001 00001 C00002 00002 $$\vbox{\:A \halign {#\hfill\cr C00003 ENDMK Cā; $$\vbox{\:A \halign {#\hfill\cr Dr. K. M. Hussain\cr C/O Department of Accounting\cr University of Canterbury\cr Christchurch\cr New Zealand\cr}}$$ \bye