時 労働政策研究報告書 間労働 不 the japan institute for...

205
労働政策研究報告書 2005 JILPTThe Japan Institute for Labour Policy and Training 日本の長時間労働・不払い労働時間の実態と実証分析 労働政策研究・研修機構 No. 22

Upload: others

Post on 25-Jan-2021

2 views

Category:

Documents


0 download

TRANSCRIPT

  • 労働政策研究報告書

    2005

    JILPT:The Japan Institute for Labour Policy and Training

    JILP

    T

    日本の長時間労働・不払い労働時間の実態と実証分析

    日本の長時間労働・不払い労働時間の実態と実証分析

    労働政策研究・研修機構

    労働政策研究・研修機構

    No. 22

    No. 22 2005

    The Japan Institute for Labour Policy and Training

    定価:1,155円(本体 1,100円)

  • ����

    � �������������������������������� !

    "#$%&'()*(+,-./ 0

    � 12�����3456789:;.?�@ABC��DEFGH�

    IJ

  • �����

    À� Á Â� à ÄÅÆÇ

    ½È� � �

    � =� � �

    � �jk#$l#mnoÊ®Ë#$b�

    ÌÍ�ÎÏÍ�ÎÐÍ�

    ÑÒ�ÎÓÍ��

    ÎÔÍÏÕÓÖ�×Ö�

    ���

    � ÙÚ� � �

    �jk#$l#mno�

    Û�A@lÜÝ��

    ÎÞÍ��

    ÎÔÍÔÖ�ßÖ�

  • �� � ��

    ��� �����

    �������� ····················································································· 1

    �������� ····················································································· 1

    �������� ····················································································· 2

    �������� ························································································ 2

    �!"��#!"��$%&'()*+,-./�012 ······························ 3

    3�!"��#!"��$%&'()*456./,-70189:2 ············ 7

    ;�89�� ······································································ 10

    *�2456./,-7>89��································································ 10

    *�2+,-./#456./,-�?�7@A89��·································· 11

    BCDE� !"FG

    C��� HIJ7

    C�K� �������$LM ······································································ 15

    C�K� NOPQ�����RS$TU���·············································· 18

    ��VWX�YZ[\]^�_` ······························································· 18

    *�2�+,-./$abc�>d······························································· 18

    *�2�+,-./#456./,-7>89��� ··································· 20

    *�2�456./,-�ef····································································· 24

    ���WX������� ····································································· 29

    *�2�ghi7�jklUN$·································································· 29

    *�2�NOihghi7m�nOo�h�6N$·········································· 31

    C��� +,-./p./q7rs801

    C�K� ./q�tuvw············································································ 34

    C�K� ��$mk�+,-./··································································· 36

    ��xyz{··························································································· 36

    ��./a|}~� ····································································· 40

    ��+,-./q*-x,- 50,-2�a�g ················ 43

    ��+,-./q�c ········································································ 48

    � C�K� +,-./�01 ············································································ 59

    C�K� !"���P$J$%&'()·························································· 64

  • C��� 456./,-7>89!"

    C�K� 456./,-� ······································································ 69

    ��#�c············································································ 70

    ��#./,-� ······························································· 77

    C�K� f��r��ih�·············································· 84

    ��f��············································································ 85

    �� �¡����ih ·································································· 87

    � C�K� 456./,-70189:*!"$¢£2····································· 88

    � � ��¤¥¦#!"§�7¨6k································································ 88

    � � ��!"��*c[©ª«2··································································· 88

    � � ��!"��*c[©ª«2··································································· 96

    � C�K� !"���P$J$%&'()·························································· 102

    ¬� 89�� ······································································ 107

    ��456./,-7>89��································································ 107

    ��+,-./#456./,-�?�7@A89��·································· 108

    *�2./®¯�: ············································································ 108

    *�2°±²³´�01 ············································································ 108

    *�2.µ>d�01 ··············································································· 109

    *�2�¶´�01 ·················································································· 109

    * 2·¸$�¹º ·················································································· 109

    BC»E� f��FG

    C��� ¼©½\¾��$�f��

    C�K� �� ····················································································· 113

    � C�K� ¿Àf�� ·················································································· 114

    � C�K� �f�� ········································································· 118

    ��c································································································· 119

    ��WÁ··························································································· 125

    ��Â÷································································································ 130

    C �� �f��

    � C�K� ÄÅ./,-#,-ÆX´·························································· 135

    ��ÇÈ-ÉU�ÄÅ./,- ······························································· 135

    ��,-ÆX ···················································································· 138

    ��ÊËÌÍ ······················································································· 141

  • C�K� ÎÏ�./,-#x./,-#456./,-·································· 142

    ��3�_./,- ·············································································· 142

    ��3�x./,- ··········································································· 144

    ��3�x§Ð´ÑÒ,- ···························································· 147

    ��3�456./,- ········································································ 151

    �x§ÐkpÑÒÓO�6ÍÔ ······················································ 154

    C�K� ./,-�+Ó7Õ89¢Ö····························································· 156

    ��./,-�×Ø ················································································· 156

    ��./,-�+Ó7Õ89)Ù ······························································· 157

    ��ÄÅÚÖk/ÛÜX# �Ý: ························································· 159

    C�K� ÞßÊ#àáâãä··································································· 163

    ��ÞßÊ�ߦ·················································································· 163

    ��àáâãä····················································································· 164

    C K� åæçÂè7>89N$··································································· 167

    ��éê7Õ89^ë\ì ········································································ 167

    ��ÂèQ�Õí>d�¾î ······························································· 168

    ��ÂèQ�vw7>89ÜX ·································································· 173

    ��ä�ï�Ú�ðXñò7ónôJ9i ·········································· 177

    C3K� tuõ�4öçtuv÷··································································· 180

    ��tu�4öX····················································································· 180

    ��øù¨úX························································································ 184

    C;K� +,-./#456./�UJ�Õ& ················································ 185

    ��+,-./�UJ�Õ& ····································································· 185

    ��+,-./#456./ûü�UJ�Õ& ············································· 186

    Býþ�G

    ¼©½\¾�� ··························································································· 191

    �¢YZ ······································································································· 199

  • �����

    ��� �����

    ��������

    � �������������������������������� !

    "#$%&'()*(+,-./ 0

    � 12�����3�4567��89:;?@A(B?�CDEF�/

    G�20HIJKLM40HINKO�PQ�RS)2TUOVWX.��YZ�60�

    �[\��?� ](^_B?� �G;?-êDGML�s?� G�6h�5�=>?ëì:

    'íî,#$GD:�e(LM�d'~(B?� 0»��(B?���

  • �����

    Ý°ïð¹(:>?� Ý°hñò�Yî:B���]ï���� Y�

    �����](�qóïôõÒx(dö÷s'B?� 0[\=:#$

    ~'B?� G�20042l~(B?�\ø~³(·'ùú�� e(Gû

    üM?� 0

    ����������

    � Nû=:~��?!"'¬,+�ý�!"þW���B?� á22�

    !"�c��5�LM���@3,000'��B�y}�æ�= !"'B,0

    !"��5�3,000��20002Y�!"]� 20�59H*.Y�]'�x

    �h2TUO���H�î���,\�d���P�?��B,0!"�¿�����

    ¦§GD:���(B�20042����?�ä2�����!"B,0Ã��:

    ^���2,557 �^��85.2!./>,0

    � y}"#��2T�x�:©$�%x�&a'�()�X:©&a'%x�

    ������ *+�¸²����&a��àl��,&Ý°-æ�Î����

    ¸²'.¥ �����d/��0G12s,����3��&�:©��þW�

    � 4¥� ¡\5ó�67���g�89øu:;

  • �����

    QM�LM]�13.5!�:©(:>?� 0

    � 3��&^�EF��1.0��Gx1.1��Hx0.8��./>,0,JB3��&'d�

    .-B,e(G/ JEF��2.7��Gx2.6��Hx2.9��(:>,0

    � e/c)���RS'f�e/c e(�gl.��Y=Ó/ ]7.0!�Y(R©R/ ]

    21.8!(:>?� 0e/c)��'� °N��?��Y8DhGÁÂGi�LM]

    �35.3!��Y8G\j� %&'�B,�LM]�31.5!��Y&a'.��àG/)�c

    D�k 'j:�LM]�19.3!��YflSm:©.67.���.R:�LM]�18.2!�

    n�ê�0

    � 67.*+��?��³YRSGULMUo(�?R,)�pl�êÓ�a'q°

    B:Q:M:�].��Y�-dJ]�22.6!��YBQBQ/ ]�36.7!��·Yp

    �RS.r>,)(s?�,WJ�t- �::�].��Y�-dJ]

    �14.7!��YBQBQ/ ]�27.8!��»YþW'u?-RSe(GvLMuB�Ìe

    /GRSLMwxs:�].��Y�-dJ]�8.5!��YBQBQ/ ]�19.5!�(

    :>?� 0

    � KØ=:!y.RSª]'z,M�dG-(. ¡'{� .�:�L](|

    >?� ��Y=Ód|]�17.8!��Y(R©Rd|]�39.3!�(:>?� 0*

    ,�eM}�tGÛÜ. ¡'{� L'y}B,(e~�YRS\*,�67.ú

    LM]�65.1!��YRS�= ÕLM]�52.1!��Y3h�XLM]�42.7!�:©

    GêL>,0sM�eM}GúB?�  ¡\.��Yú°�h�:]

    �51.6!��Y#hhâ:©zh{]�48.8!��Yhúh

    h:©hOÌ]�43.2!�:©GêL>,0

    � &a'� ��� ¡Ý°,+g@A��?�Y>?� ](^

    _'� (�ê�n��Y���(����d\ao ¢h¡¢]

    �30.0!��Y£����]�27.5!��Y,&��Î��¤�L]�24.2!��

    Y²¿è¥[¹.����4���� Ȧ§¨©]�21.0!�(:>?� 0

    � ���������':Ó�,+-æ��?�YÐÑJ](^_'� (�ê

    �n��Y�Ó�dªG«É«É(��B:�=�Ì' ]�84.1!��Y��0

    :©'��,J/¬V(�]�79.2!��YãBÓ'Ï]�58.9!��Y�aT'CM

    �]�51.5!��YRSùú�R-'+ ]�51.4!��Y殯°Z)±*)'²Ä� ]

    �50.4!��Y�³�G���->(´µ�Z)³¶]�43.0!��Yæ®·¸'¹BÓ� ]

    �44.8!�(:>?� 0

    ��������������� !"#$%&'�()*�

    � �����?�� ¡*¢£:©(�C��?�º}G¬>,!"�5

    �[¶�20042!"�5�'���»w|&:©LMè¼'

  • �����

    ¾¿ÀÁ�#$¸.¬P,Â#$%&'*(+?� ÃÄ[1992]ÅÆ'Ç���

    'È+,0

    � ÃÄ��19802I�ÈVJÉÊËã�ME Ä��= �Ì67ÍÍÄG��ú

    Î( ¡�¦§'¤¥?� (�YÏ£�4�Æ]�B?�d�YÕÐ:ÐÑÒÌ

    ÓÔÕÖ�(��Õ×�ØxÄ:�B�g^:�Ù]/ ��Y6aÑÚÌc:�

    BÛRÜîc²*)]�= Y£Ý�4�]./ (B,0dB?���.Õ

    ���G50��'.¥ =:Y.���]Úª��?��&Þx»ß½à�E

    F.�á�â.R:�(B����ãä��Y6aÑÚÌÛRÜîc]åGæÑ

    ./ (ûü,0Y.���]�Y6aÑÚÌÛRÜîc]|&(B?ª« (�

    GÃĽç./ 0

    � d�>,6a\ÑÚhc²*)��èB?ÃÄG}~éB,G�Y²* 6aÑ

    Úhc�-pê��¤ô� Lëì�ÛRÜ*?�Ó](�YÕíïô](¤Q

    56Ó}./ 0d,/��þWRSoºîÔ4ï4G²Ó�úÎA°

    ðGî�ÌQR�Ó�GÅñJ(�e(./>,0

    � ÃÄ��8Àòó��ÓGxÆÇ64ÈÉ�'½:(B,G�Y£Ý�4

    �]�d[¹}�-ôõx'e/¥ (ûü?� e(LM�20042!"�5

    �=>?dpöx'ÔL+ e((B,0*B�³YÕíïô](¤Q =:EF

    'e>,}G©¨l¼½� L(�e(�*,�·��G8R:Ù÷/ ��

    s'« Y.���](���.Õ�.50��GÍ#�øù�(:>?�

    L(�e(�dB?�»d=:Y.���]GÚª� °N�tL�ÃÄ¢

    =�6a\ÑÚ:L�(�e(�sM��¾.Õ����¦§'¤¥?� Ñ

    Ü'ú e(:©�=)�ÃÄ¢Y|&(B?���]'20042!"�5�=

    >?ûRü)�B=(ý+,0*,�.Õ���'þ+,���4�ÑÜ��

    ?-��'¬>,0

    � *B���spö�:*+��?��ª�bGÚ�B?� Y�� ¡*

    !"]|&LM�12��?-��sÌ�4����¸�/ e(GÔ�

    s,0Yô�RS.ÎA�:s]��?��20022!"|&��?Y(?-

    s ](Ys ]��'�P� (��'.¥�d���!"l(�1992

    2�19972�20022��\B?� 0GH�.�Hx��hG�0*,�YRS

    6�ª]��� ²�����î��4�]��?-Y/ ](_¥?� ��

    G��¨l/ G�GH�.�Gx��GHx=)���0dOë��?��Y6

    7��C}~]YRST}~]�YRSy}~]:©G\'�+?� 0

    20022!".��Gx�dGYþW��x}~](:>?�,0

    � e=���sÌ�4�Gpö�-��¸�/ e(GL>,G�20042

    !"�5.-�slRST.dªG�¸�/ e(GL>,0de.�þW

  • �����

    �� �l56Ó�³Y��'\ßþW,+��cB�+M,�]�·YA

    ÷�&+?�î�þW,+�:~(|]�»Yª]8ª,+./)Å�

    |��:�]���'�«?�YÕíïô]56Ó��56Ó/³�(¤Q

    EFG�M Lè¼B,0d|&�RSG�B�(«?� �-LLPMB�s

    :EF�/*)Ó:�G�RSe(GvLMu:L>,)�£Ý��%

    ��?Ì�� (�Õíïôñ���Ô:�.�Ô�.R:L>,0BLB�d'

    1e� =:|&-�M,0Õíïôñ�'e>,}��úÎ��!G/>?-ÌQ

    R�Ó�,+�²¿�:è":©'æB� =�� R³îGæÑJ~0

    � U��Y.���](¤ü =:���8R:Ù÷'²� øùG���.

    Õ���.©/,)�: L'!ü,0ÃÄ�= (�d�50��/,)J~(

    �e(J>,0�20042!"�5Yp�RS.s,WJt- �::

    �](�sl'��y}..Õ���(�C'�?î (�.Õ���GÓ:

    �?s' ¥ ��-�G�50��'.¥ (e~.�!G"#�$� (�

    =:Ô:EF�jM:L>,0:EFj.-äåEFG�M,0,J�

    s' ¥ ��G50��[\.���'.¥?� e(LM�.Õ�����

    «-/ ��Ù÷�dª$.:>?� (B?-���50��'.¥ =:

    7����êÓ�(>?Ù÷(:>?� e(GL>,0e'.¥:�=:67

    Ý°G%+M 0

    � dB?�20042!".,B&?� $%xdB?&a'%xLM�.����

    Åñ'ú>,0*B�.Õ���'50��.�YM]��'þ+?dª%x

    �'�»w�.��B,0dB?Ð^c�Tobit��=>?�%xÍ��¦§

    'Z)ð�?dª.Õ����� ¦§'!ü,0

    � d|&�GH�'�B?.���(�CG�M,���2./ e(�8(

    ./ e(�)*6./ e(./>,0,JB�ä«)*6(�>?-Hx7��+,Ì

    -.�C)*6Gê�'�+ �B?�Gx�#$mÚh±wh/0:©ÉÊ)

    *6Gùú./ 0Gxî��M,%x(B?��&z2�Gã�e(�ù1��100

    �999��&+?� e(�2�h34�56�)SB?� e(�76GC/ ��

    ½8./ e(�2�G�e(:©G�=)�.Õ����¦§B�9ÌÌ:�Ì�;Ì

  • �����

    � =:|&GjM,0

    � ee*.20042!"|&LM*B¢¥ e(���� ¡:©'4¥ (�

    ��.Õ���'q&50��[O�:¥ ýcGæÑJ(�e(./ 0BLB�d

    �?����Ý°'=)¹Y�� (�e(J.:Ó��R-8A'�@�æÑ

    G/ 0*)�6a\ÑÚc'µC� =:67Ý°GæÑ./ (�e(J0

    d=:Z)³î'�«?�Õíïô(¤Q =:�R--ås?�ÓJ~0

    �R-'�@�A(�(B?�Hx��sM: ]G4¥M 0�BCBC

    12�.� =��Gx(�ü (Hx�/*)ÐÑ:RSG8s?�:�e(G�Ds

    B�HxÝ°6o�-êÓ:�e(Gpö�EM?� 0Hx��'=)]

    � e(�=)�Gx��Ù÷'FC� e(-õÒJ~0fG��?-GH'

    ä>H'È+?)�RS(flª]!I�-Z)³V.� G�d=:Z)³î��

    DyÄgî:MB�67.Gx�R-�-ÓÉ�¦§'¤¥ -(4¥ 0*

    ,�.����20I30I�ê�e(LM�ùT�]-ÐÑ./~0

    � ÃJ��JX�.�/>,G�:EF²* ÑÜ��?-'¬>,0ÑÜ

    Í�(B?�.Õ���K��C�\a(�C�L¶äM(�C�Z['

    N6(�C�&a'â2*+�dB?þW�� l:©'��B,0d|&�

    GH�'�B?�,���C�Å�\a(�CG:EF�� ¦§G8RL

    >,e(./ 0*,�.Õ���¦§-���8RL>,0GH.: ��Gx

    G&a'â2*+þW�� l¦§G/>,�B?Hx��h(V©�M

    :L>,e(./ 0GHþWRS�� �/ ��þWGH�� �P)-

    ¯�G�,(�e(:L-B:�0Hx����� ��ÈÏO¨��

    ,(R�l�GL:)D:Ó: :©,+�á:G¬¥,(�¢¥:�0ØJ

    ~./ 0

    � �� ¡��?��ÎA�: ¡�� ¢£�*>?)�Z)³î-ÈV.

    R?� (|P G��: ¡�� Z)³î��1��=>?: G�*

    Já(��¥:���BCÂCd�'>?�020042!"�5.-�Q18.²¿è¥[

    ¹.����4���� Ȧ§¨©G&a'.¬P?� L',B&?

    � G�Y>?� ](^_B,�21.0!./>,012��ïP.-��

    B?�;s :©�Wþ��ú-*>?)�1�.-)*�5ÔQ'RÓ:©

    �S{'�T�Ur,+ͯVGW* 0Gx7���þW(�P)��

    ¢£G�4�(|�=ÓEFG�M,G��î:©'XYB��ͯVGæÑJ

    (|P 0t�j��= d�>,Z)³îo1Z-ÐÑ./~0

    � Ø^��ÃÄÆ[.ÅÆ�|&(B?���'20042!"�5.èé�

    À�Gùú(:)�Nû�)��� ¡��� �JX��BL¬P:L>,0

    ��sÌ�4�GÙ½-�¸�/ (�e(-ML�:>,G�d��?

  • ����

    �=)ëì:GæÑ./~0

    +�������������� !",-.&'$%/()0123*�

    � ��������?��©=:ÑÜG¦§� L'Ų� e('½#�(B

    ,ú\�'B?� 0������(�e(LM�YÉ�][\Ý°6

    (��]7�Y��Ý°:B�&a��àl�]'ðÖB,�ÓÝ'(B,0

    �«+�GH��å}:�»w'B��������¦§'¤¥?� (^_s

    %x'ú\B?� 0U�dM�»w|&LMjM,%x'`ÁÍ�(B,Ð

    ^c�Tobit�'B�d|&'�B?� 0X��C²�`ÁÍ��2T(

    &z2�:©�¦§'ðÖ� ,+�GHdª�(a{wu�=>?B,0�

    db��dM|&'*(+,-./ �)%�'Y������](B�`

    ÁÍ����2T�&z2��cd�&a'�(�&a')�X�&a'â2*

    +�&a')�X�ÍÄ�6(��³�@A��³�o,0eM

    e(��GH(-����fTGêÓ�¸²���'.¥,���GÓ�s

    M�.Õ&a0:©G�12./ h©�������-�(�0Tc|./ 0

    BLB:GM�GHX¯'� (�fg��-¢g/ |&G�?� 0

    � Gx.��2T&z2�Gê�h©�������Gã�0Ø^LM�Ý°6

    �ð¹s?� .�Ý°6¦§.�:�0¶B~����Ý°./ Gx

    ��O.�2O=)-h2O��2OhG������G�(�e(./)�

    �RS)2TO.������s'�D� |&./ (4¥M 0

    � &a'�(.Yihj4��klm](Yta].������G�0N���2

    ��2����C.���GÄB?� e('�DB?� 0*,J����

    aTÍz�B?XI'jz��Ízs� e(G÷B�(�SmG/ G�pä�²X:àEFG²*>?)�q¼6X

    ������GÓ:>?� (�Ù*'_rs� 0°��Y9Ìh:�h�;h<

    =2�].������Gã���81��t21�Gùú./ e(LM����

    IG���VÔ�¬P?� õÒx'�DB?� (¢¥ J~0

  • ����

    4�5� ,-.&'$%/()01623

    � 6(Y2�h34�56]��Gx.�Y56]=)-Y2�h34]hGê�,

    +���Y2�h34]RS�s�?� }������G�e('�B?

    )�2��&a��Ý°:©GN6t'�:>?� e(�*,ÕÐ:�aTGuË

    �/ e(:©G�Ds 0°�Yvwhª´�è].ã�(���ÒÝ�ÈÉ�

    hGÆÇ64ÈÉ�=)-���Ý°GVÔ�¬P?� õÒx'�B?� 0

    � &a��àl.YQÔ�567](Yxyà]7���������ãÓ�sM

    ��,&Ý°-æ.��Yz8 ID È�{.Ý°].ãÓ�Y|}ÆÇ64~�{oø

    ]YÅ�:�].�0dMÓ�QÔ�567xyà7���,&Ý°�

    �?-���VÔ�¬P?� (�e(J~0*,�IDÈ�{.Ý°� e(-�&

    a��'=)¹×�¬e(G.R 0e=�����Ý°-æ'�

    e(.�������'ãÓ� Á&G/ e(G�s?� 0

    � sM�Gx|&.�����h������g(B?Y£����]

    ������ ������

    ����������

    ������

    ������������

    ������������

    ���������� !

    "#$%&'()�*+��

    ���������,-.

    /��

    �01234�

    �561234�

    �56��789:;��

    �?�34-@

    A.BCD:;EFG��

    �1234-HIJKL�M

    NOPBQR/��

    �ST�

    ��USV�

    ��������WXY

    Z[\]^;���

    ����_`ab@c��

    ���34de�fghiZ

    j$k��

    ���34de�lmd�

    ���������no�

    pqr'(s����

    �56��78t:;3

    4�

    �56��78t9:;

    ��

  • �����

    Y���(����d\ao ¢h¡¢]G������'ã

    Ó� ÑÜ./>,0�²�:{w|&'�B,�J�� ¢h¡¢�./ G�£��

    ��-M:�=)�>,hG=�(�e(./~0sM�����

    ( ¢h¡¢(�@5�:g��Î�������'ãÓs� Á&G/ 0

    e-�$�1�aÝ°æ�B?8���DB?� 0

    � K-�Hx|&.Gx(X¯� '� (��p�&a'�(.Y�����]G

    ÞßM 0������)S� Hx��������G�(�e(./ G�Y�

    ����]=)ëì:�(h�G�:.�VÔ:e('� �÷B�0BL

    B�N6´�h6�(�¢g.��GxYihj4��klm]Y2�h34�

    56](-'�� G/ 0*)�2��2���G�N6t'&a���:

    >?� õÒxG.R 0

    � K)*6].������G�0HxY)*6]�ìa.�Y+,h-.�C)

    *6]GêÓ�B,G>?ee.|&��-X:©6(.������G

    �(�e('�DB?� 0

    � &a��àl.YT�àhî:B�]7��������GÓ: 0æ®\

    Yî:B���]Gïs?�?-�p²��d>?�.Õ&a0�12s

    :Q:M:�0BLBÎ���Yî:B���]ï��T�à.��?

    � 7��Yî:B���]'.¥?��?� e(GêÓ�d��G����:

    >?� (�e('�B?� 0Ø^�e[\e('.R:L>,G�ØJ�Ð

    Ñ:fg~(: (|P 0

    � dhL�HxÅñ(B?�.Õ&a0I�12°N.Y%&'��,+�0'

    ÚB?:�LM]'B?� 7���������G�(�|&G�?� 0

    e��Gx���M:L>,./)�HxhG�Pð ������'8M

    B?� õÒx'�DB?� 0Ø^!"���3�4567��IVWX�

    �>s�þ*?�:�e(LM�VWX./ HxhG�Gx=)-/ ¢g.�Yp

    ê��]������'B?� õÒxG/ (¢¥ ./ 0BLB:GMee(��

    æBB-HxhG����'V.� (�e(.�:Ó�¶B~Y����'

    B?.-%&'�s:Q:M:�](�/ (ÓÔÕÖ�G�Hx�B?=)

    ²Ó�?� õÒx-/ 0�ó:GM�e��?=)��¥M !"

    �5(�:>?�:�0ØJ~./ 0

    7�89�����

    � �dCdCBb.â� =��������(�������: }~./

    0BLB����A���Y`�����a��CB,�ü?����]�Y.

    Õ����¸²'.¥,�ü?����](���������èG²�0¢

  • ������

    � (�.Õ���GD:�:GM-p²T/)�L.Õ&a0IGh(V©12s

    B�d|&.Õ���h(V©G�������: (�=:S��Î

    ��D:�(¢¥ 0*)�������}~���)X0T.Õ��

    �./ (4¥?i�J~0*,�����������dª���

    |&�/ 7���£¨l�EM?�,e(Gvw��èés,0BLB*,/ 7

    ����e*./*)£�:>?�:L>,e(.ã,:S(B?Ú�s,e(-

    .R 0BLB:GM�-(=)������������ü?uË

    ÛÜ'èé� e(��õÒ./)�dM�ØJ#$~(B?�k 'j:�0

    [¶.��dMØJ~'B?Ó0

    "�*#$%&'/:01��

    � ���}~��B?�ØJ��� ¡o¦§��?=)ëì:!"#$G

    æÑ�: J~0.Õ���G=d��50��[\�: 7��� ¡�8R:¦

    §G� e(�/ ¨lPL>,G���50��'L:).¥ ��-� 0d=:

    Õ:���'²�M?� ��}~��?���ÓÝ�6IàáLMØ

    ^�×îÜ+:L>,0*,�^_B,$}½r�LMúΠ¡*'êD�E

    e(G.R?-�=)+c�:�LM!"��= è¼GæÑ:e(�ML.

    / 0e=:e(��º}V'.¥ ~.�/ G�cÎ�:#$�=>?

    =)ëì�#$B����}~'� ,+q-'R��æÑG/ 0

    "�*,-.&'$%/:01��

    � �������²B?4¥ (�Ã8~��Ý°6I�����Ý°¹

    �� ��O}~./ 0�·¸æ41�=>?YÝ°hñò�]7������

    3 �3����� ²Gïð¹s?� ,+�¡�'ðÓ(�Y������]

    (�qó'ï� e(G÷B�0d,+�Ø^LM-ð¹�k 'j:L

    >,G�¢�h(V©Ý°6GÝ°6&a��(ä«����?�sM�d[¹�

    -�B?� J(� (��ÓMtML0G/ (��¥�(B?Ý°6O

    ������(�4¥-'ïB?-i�.�:�J~L0}~��YÝ°60]

    :©GæBB-Y��0]'¢gB?� £.�:Ó�*,dB,012�@

    A�e����:©���� m�'j e(G�ö÷./ e(./ 0d,+�

    Ø^º}Gj,=:�5.��@A�� ¦§I'4¥?ð¹�k 'j:L>,G�

    dM��O}~�8R�0Ø^��YT�àhî:B���]ï���

    ݰ6���?�(B,G�|&��dM��O������G�

    (�|&./>,0àl\�Yî:B���]Gïs?�?-3��(¡��

    B?���¹�0G12s:Q:M:�JG�Ø^|&�dM

  • ������

    0G12s?� õÒxGµ�e('�B?� 0BLBÝ°6(äå�¤¥àl0

    12-æ:©m�G¦?� ,+�e[\��§M:L>,0B,G>?Ø

    J��(B?���Ý°¹�RL?� Ý°6T�àhî:B���

    ï��IY������]}~��?�=)VÔLëì:6h�5

    '� e(GÐÑ�: 0

    "�*#$%&'�,-.&'$%�;�/

  • ������

    È}�c'?)�ØJ�=)Ô:¦§'¤¥ õÒx-/ 0*,��³�@

    A³�XLÉL:©«î�Í�J.��$�1�� xʲs'E e(

    �.R:�0 ¡�ʦ§'�¾B?� ���-���/>?�:M:�����

    ��-��³��(>?�ÃÐÑ~d./ 0B,G>?sM: #$,+��

    ÐÑ:é�: 0

    Ë� æÌI¦§

    � ���}~��æÌ�=>?às LG8R�0æ²������¹�

    \���¹�;¤¥Â:©��?��ºG.��·¸æ�=>?²s?� 0

    *,NûB,=��Ý°hñò�ïð¹�Yî:B���]ï��ïð¹

    }~-��·¸æ²�= 0�ü?1�ºÓÉ6�ÇÝGQ�

    æÌ�=>?h(V©���}~�wÍ� (-¢¥ 0BLB:GMÙ���¢£

    ���=A¢£���=æÌ'ÎB:�1�â2�-X0�¼½B?)�JLMed

    ��:���/>?�:M:�������G¼½� (-¢¥ 0-/~Væ

    ÌJ.�ü?GÍP -.�:�G�ØJ�eB,æÌI¦§'èé� e(-Ð

    Ñ:é�: J~0

    � й(��

    � Ø^!"#$��t=)-ºG���h������'t's�

    ,,+�йÑ*+(��!"#$%&��?�4²B?�:�0e���

    }~t'lJ.:Ó�ÒÓÑ:©.���à²s�vw�5LM�,��

    ¹�T:©LMB?���GLu?� .�:�L(�Ôó-/>

    ,,+./ 0BLB:GM��ª�b{w.-PL =��{6ÕQÉ���

    ü (�ï¨È6Ö¨�¸²¹����L:)ê�0B,G>?eM}�-

    ���}~G/ ({×s 0*,7��=>?�����}~G/ L-B

    :�0ØJ����Ù*'sM�Ó� ,+�-�йÑ(��GÐÑ�:>?

    Ó J~0

    � :������Ø'ðRBL�k%(:>?� 0#$~��A�:#$

    |&��?��dLM��'��4!"qÑ�»wëì��?�

    �Â(��'ÙÚR,�0

  • �������� ����

  • ������

    ���� �����

    ���� ��������

    � ����������������������������������

    !�"#$%&'()*+),-./0�1

    �1�1�1������35����60���������

    �1����60��� 35��

    1993� 1998� 2003� 1993� 1998� 2003�15�19� � ! " # " $ %$ # !& # "# %20�24 #% # #% ' #! # #( # #$ � %! (25�29 #) $ #) $ %' " � $ ) " & #30�34 #& ( %' # %! % � ! ) ' ) "35�39 #$ & #& " %! " � ( � ) ) #40�44 #) ! #$ ' %% % ) ' ) # ) "45�49 #" ) #( & #& % ) ' ) � ) &50�54 #! � #! " #" ! ) ( $ " & !55�59 ## # ## ' #! % & " #' % ## %60�64 ) ) $ ! & $ #$ ( %# ! %� %65� � ( " ( ) # %& " !( # (# #

    �2��*�60��� 35��

    1993� 1998� 2003� 1993� 1998� 2003�15�19� % ( % ' % # !$ � "" # �( $20�24 ! � ( ' " % #) % %! $ %) &25�29 ( ' ! & " ! %' ! %! ' %( #30�34 ! ' ! " ( % !! # !( " !( %35�39 % � ! ' ! ! (' ' (% ( (( "40�44 ! % % � ! ' (' ( (! " () !45�49 ! � ! ' ! ! !) " (% # (� %50�54 ( ! ! ) ! ) !% $ (' ! (( )55�59 ( " ( ' ! & !# # !$ % (" #60�64 ( ! ! & ( # !$ ' (! & "! )65� " & ( " ( � (� # "' ' "$ #

    �����������������

    ��

    ��

    +,-�./

    +,-�./

    � 2343435�6�78���9���������:;>0�1?

    @/A35��BC�DEF=G���H=G�I@/�A60��JK�DEF=G�

    �1LM�I"#/.NOP�QRG��78���ST�U���VDWX=�UY��

    �VZ�[\]^_`��abQEF) cD0�1=P=�$%de) f/gh

    QL)��1993i)2003i(jk�)��lm*ino/�PQ*����)pSM

    ���DEF=G��)�8qr/0�12003i/��Z�st25u29voPO40u

    44vowino/��xy20z({|�}~�DA�60��JK��G��1A�U60

  • ������

    ��JKV/0�PO����40��(A�20��JK.{=G��)�8L)

    /0�1.=�!M�-*/����(80��JK{=G��)�

    8L)�.Q�1L-*80��JK)�8{������9UV

    3>/0��3��100��JK�u��80��JK���

    D0R-P)�8���)/0�178Q��Dst�lm*in

    o����)pSM�1=P.���({|-L��������

    �H!�EDM�kl��/0*QDO�r ��MG�Q��

    �ST�U������V.¡+MG��)¢|OM�£¤�¥¦�11

    � L/�§¨$%©$ª«¬/��2003iPO��������©���

    ���� !�"#$%(®¯=-12003i�������� !�$%°±(²³

    =�O�´µ¶·POU������V�t¸¹����º»(¼·=-1

    � 2003i"#$%�7RG½¾M-de)=G���������¿e�

    À������rÁDÂN�QRG�Q�)�8L)DÃÄOM-1-,�2004i

    ���xÅ3,000Æ(HÇ)=-aÈÉQÊËÌ\]"#(rÍ=�������

    ��©������rÁ("#=�����D��ÎÏÀÐÑ�Ò|�ÓÔ

    Õ�+-Ö78Q���������D×ØG��P�LMO�(Ù�ÚÛ

    =G��1

    �������� ������������������

    � Q���$%/ÜÝD¢|G�������������²Þ(23434ß�

    1 ��������������������������� !"#$%&'#'()*�������+,-!*��)!./01��'2+3#���45�67389:!;3��*?

    @A!BC*DE1FG*HIJK*LM�NO�P��QRSTU3VW!;3�X7*�YZ+�

    ����������[\'%+&'#'RI]^��)!./01��'2+3*�������_`!�+

    �X72+�+&�a*bcdeU3�YZ+����������fg*���h��ij�kl

    m5��3��)��n*��*FG*LMGo*NO�P��Q�'2pq�%�����I*��

    h��ij!klr��#$%Us2�������tuv?3&

    ��������

    ����� ����

    ������������� �����������

    ��������

    �������������������

    � � � ����������������� !�"#$%�&'()�*+,����'���-./01�

  • ���w��

    à=-1LL/à=-78������)��������áâ�ãQ�1

    � 23��äå������8æ�çèÈéQÖ/,OM-ä���

    r���Ú�({|-êèëì����íî��ï�ðñQÖ����

    8æ�ÖòO��(����)óôklP)�8¿eD0�1LM�>�G��

    I"#õ'QÖ.ö~=���ÎÏ÷ÁÀÐÑQÖPOøù!�úèDûh�Q�1

    ß/�LMD�ü)�ý�ÖLP/¿e�Q�)¢|G��D��ýPO�þ��×

    ØG����t.0�1M��üý)ýþ�j�D����7RGãQ�PO/

    0�êè�DM����üý)��������ýþÖæOP?@DU�V

    )�8L).0��1=-DRG�����¿e� BD�ÖLP/�×!�)¢|M

    �Ú/0�1>+*���xy)=GÖòO���DU¿e0�V����Q

    P(øù!�L)�/lG.���D�üý��ýþ�ÖL��!�P��

    Ì\�©_©Ì\�)Q�/0�1

    � 2��������)�8��ä��������({|�êè

    ���8æ�êè�DM�kl���/0*QDO�r �MQPR

    -�Ú/0*�ß/�ýþ�¿e)�8L)�Q�1HÇ���êè�DM�

    kl��/�P>�-æDä({|G��G�����êè�DMG�

    Q����������¿eD×Ø�1Ö78Q���������D��P�

    �S�����×��(��L)DghQúè)Q�1+-¦=-78��üþD

    U���{V/�üýDU���V/0�QO�U���{VýþD�9!�L)�Q�1

    ��!M�êè��D-�=G�òQòG.����H=G+R-ò�D

    MG�Q�QO�!kG������)Q�/0�1�H��êè��DP

    Q*�òG.�L���H=G!kG�DMG�M�������DU�V

    )Q�L).0*��1�Oòr ��/��üþ�� =Gýþ.��L)D

    ��M�D� !â���������D����¿e)û"=.#ë=Q�L)

    .0*��/0�1=P=QDO��������3��/.0RG�QOQ�1=-

    DRG������×��(�$!�L)�ghQúè/0�1Q��ß/Uêè�

    V)��-��ëì����HÇ�/�Q�% &oÀ'Q=���

    (~��)è&À*�+(~���/0RG.�% &�À)è��*

    ��Q�,OP�DMG�������MO(��({|-

    �Ú�H!�-.)¢|�L)./l�)�8Ð//0�21=P=QDO�ëì��

    2 ��xyz41{*|}~)1mU3����*L*LM�eh!t�2+3&'#'*

    �1U3hr��+&�%z38{��'����!er�2+2R*��'�����

    �R�!zt�����72+3� ��h��ij�klm5��K*r1�'�����e�

    �);$2R*LM����m5��3[2003]pp.251-311.&'#'�!D�'2*

    ���U3E1*em5)����0���h��`���ij�Q�'2klU

    3��R;3&

  • �����

    ��HÇ�)¿e!kGD?/�Q�-,�?0�ÚÛ!�L)�1=�1=

    -DRG�LMO% &oQÖ����������¿e)=G��2-�ÚÛHÇ

    )=Q�L)�=-1

    � 233LMJ4�Ú/��LM+/$%°±�>�G2Q$%&'(56=G��1

    Lúè�7RG�,DNOP�QRG�*�,DNOP�QRG�Q�P(øù=�2004

    iúè@7D8&M�1

    � 2329��/������D���H=GÖ78QÓÔ(Ò|G��P(�

    :$%&'(;\��¢�G�$â�ÚÛ

    =G��1+-�MOÚÛõ'(¢�G.?6=(

    à=G��1

    � 2>329��/�������×���>�GÚÛ!�-,�?@�A·�7�

    BCD�$(ER-K�¶·âQÚÛ(Í=-õ'DàMG��1O�MOÚ

    Ûõ'(¢�G.?6=(à=G��1

    � 232F��/��G�2hQúè/0�ÊËÌ\]"#²hDàMG��1

    LL/�G�ÊËÌ\]"#DÖ78�rÍM-P�+-�âQA·õ'D56

    MG��1

    � 2H32F����ÊËÌ\]"#PO�����©����������

    �ÎÏ÷ÁÀÐÑ(Ù)=G��It)?@�A·õ'D56MG��1

    � JK78��$%&')=G�233PO2>3�"#²hÀ?@�A·£¤�>

    �G�23)2H3)�8JÚ/KL/M��)NO/0�1

    ���� � !"#$%&'(�)*+��

    � 2003i$%&')=G�������©������� !�PQR\;_(

    rÍ=-1LL/�S,�MO&'²h�>�G-T=QDO56=�OQ�de

    )=G0ÄOM-��>�G¢

    �,-./01234567�

    8�9������:;<���

    � U×�VUWñ¶·"#VQÖ/�������ä���)ä��

    �D0*�ä���)ä8ær ��=-Uäå���V)�·DUX

    r���V)=G·KMG��1

    � 23443ß��1951iPO2003i+/Xr���)äå���¼Y(6-

    ./0�1LM�7�)�Xr����1960iZPO1974iZ+/)�1988iZPO

    ¹i+/�S-RG[\=G��L)DSP�1ß/]�r^)¤�r^�D

    ä����_!�D�Lº»�i�7RG�XD

  • �����

    !�`»��Q�1>+*LM+/��Xr���[\�2�äå���[

    \�7RGr�MGl-)�|�1ä�����abDº�cØGEW!�)�8

    L)DdOMG��D�Lß(6�e*�PQ*�fg/.h=Gi@�QOQ�?

    DjkMG��)6�L)D/l�1.R).�abDº�7RGä���D

    ºDjlâal�mènoè�pqèQÖ�)8/Q�mè)rÀ�sèÀtq

    uv�7RG.ãQ�/0w8PO�xyxy/zìâ�ä���D�9!�)ù�

    !�L)�/lQ�1=P=QDO�XQò).noèÀpqèQÖ�abDº�cØGä

    ���(Dº{�L)D?|âQmè/���}~"� =G���

    EW7*.��EW�PP�~8D/0�L)D��

    ��×alQ��/0�)�8D/0�31+-�����)úè� f

    (¼·=-$%4�7M���������0-*×mt(a�!����7*.

    22zÖ��)�8õ'DðMG��1990i\^(~�1L�� =G2002i

    \^(~=GÜÝDrÍ=-·õ'.�mè·/10zÖ��r���

    D��)�8õ'D�OM-51LMOõ'���9����D�����×m

    t({G��L)(à=G�*����H!�����ÓÔ(¢!�

    ûhD0�1

    �������� 6=����>?@����AB

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ���

    ���

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ���

    ���

    ���

    ���

    ���

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ��

    ����� ������

    �1� �����30����

    �2� ������������������������12�� !"#$ %&�

    '("�� )*��+,-�.�/01234

    3 [1980]*��[1986]�Q& 4 F[1991],[1993],[1995]�Q& 5  ¡¢£¤[2004]�¥¦&

  • ��§¨��

    � L/��Q/����)ÎÏQÖÓÔ(¢

    òQ����)=G��êè��50��¥�ÇÈ�É/�Ê¥9�Q�=10�J4)

    õ!Ã�G��1L$%&'��LM+/)LÖ$%°±QPR-_]\

    ���)À�] ��H=G�Ë-Q6=(ÌF=-./0�1.æwL��ê

    è��D50��¥/0�L)D�À�] �°±ÀÄt

  • ��§���

    GÓ���"#$%���(ÔE=G��1+"�1987i�©ÕÖ×Ë�����

    �×Ø)ÎÏ3�4Ù¡]ÚÛÊÕÖ�(Ù�«DÔEM-71L"#��Ù

    ¡]ÚÛÊÕÖ��Ü�(G����ÀÎÏ÷ÁQÖ("k-./0�1��

    �¶/��ï�ðñ�À3-*êè��(¸¿=G��1+-Î϶/��

    ÀٲݶÎÏ÷ÁD¸¿MG��1!klqr�63>)=G�êè��À

    ÇÈ�É)÷f fDÚÛMG��1Utq�7�ÞR-*VDUW�78�

    0�V)����xy/18.4z/0R-D��êè��D20��BC/�13.5z�20u

    40��BC/�8.4z�40u60��BC/�22.2z�60u80��BC/�28.3z�80��J

    K/�34.5z)QRG�*��êè��D40��({|�ß*/W�ÞR-*)=G

    ��)�8���j�Dº+RG��1��LUtq�7�ÞR-*V)ÇÈ

    �É) f/��ÇÈ�ÉÊ¥Huà�/�2.9z�Ê¥àuá�/�7.5z�Ê¥á

    u11�/�20.5z�Ê¥11�J4/�38.8z)QRG�*�êè���)Hc=-

    f�QRG��1

    � Ó�G$��1988i�©ÕÖ×Ë������×Ø)ÎÏ�4â¡ã

    ���(Ù�«(�5=-81LM�^_]¢�0�78��â¡ã���)�8

    _]\(HÇ)=G�rÁ)ÎÏÀÐÑQÖ f("#=-./0*�1987i

    Ù¡]ÚÛÊÕÖ�)��X"#äDãQ�D��â��½�/rÍM-.

    )�|�1LL/.��êè��)÷f f�g½MG�*�Ø78�êè

    ��D��ÖUtq�7�ÞR-*VDUW�78�0�V)�8��DEF=G

    ��1

    � O�$��1990i�©aåñ��×ظ)ÎÏ4ÇæEº)ÎÏçè«

    (ÔE=-91LM�1987i�1988i&'é�^K�0*QDO�P>��êèP

    OÇÈ+/Eº�>�G"#=G���Dëì\?/0�1/.�ÇÈ+/.��

    �íº��Eº^_îïêèðÇÈ�ñêèðêèðÇÈ�òêèðó*ôðÇÈ�

    õêèðêèðó*ôðÇÈ�)êè��) fDö/í�1£¤�VòD��êè�

    �D20��BC+/���^_îïD.R).�ò62.6z)Q�D�êè��D20��(

    {|�)^_îñD�)Q*�Z�30��({|�)^_îñ�70z¥)QRG��1

    I@�êè��80��BCòO�+/����^_îõ.3u(÷,G�*�êè

    ø�/ÇÈ=Q�L)D��Æ.MQ*���L)DSP�1

    � ¥�$�1991i�©R\ù�mè����íî�)�ú׫(�5=-101

    LM��R\ù�è/.Z�����©íîèûü/0��ýËùìþË�©�]

    7 «¬®��¯°±[1987]& 8 «¬®��¯°±[1988]& 9 «¬®��¯°±[1990]&

    10 «¬®��¯°±[1991]&

  • ��§§��

    Ê\�¡���\ �]Ë)¡�\�]©¡\��Á¢>èu(HÇ�íîñ¥r

    Á)×ØÀÎÏ�ÓÔQÖ("#=-./0�1îñ��q=G����(HÇ)=

    G��-,����D300Æ�)QRG��D�M/.�òqr(6=G��1�$

    %) c/6�)�Uàu���VDU�W�V)M�)�8����S"P20.8z

    /�U�ÝVD28.7z�UM7*[�L)D��VD39.4z�UM7*��L)D��VD

    6.5z)QRG��1+-�LMOîñ�q�D±�¨÷)=G|G��ä/��UM

    À!�V63.8z��UDM�V59.0z��UL�wx²Dø��V56.4z�QÖD��

    �g���1LMOîñ�q�8æ�UG¥îñ��V�>�G��UÓ�-�VD27.7z�

    U8æÀ,-�VD51.1z�U!Þ�/.À,-�VD15.0z)QRG�*�îñ�q�

    ��îñ��DXQ�)�8õ'�QR-I©�ND6.2z�1

    � JK�56=Gl-?c$"#$%��¦=-[1992]�7RGX�â�+

    ),OMG��1�$%) c/.�[1992](��LMO"#$%&'(�

    �Qe*�*�'-�)¢|-1

    � $J�.�����À������� !�"#$%DrÍMG��1LM

    O�jlâ¹./.0�/�J56=-�1

    � c�X$[2002]��c�X$D2001i11�rÍ=-���� !�"#$%���

    /0�111L"#/��U��3�0-*�HÇ)QOQPR-��Ú�VD¸

    ¿MG�*����±���+/�0�D���3�-*������DSP�1

    U��3�������V����61.26Ú�·��st�71.04Ú��t�33.33Ú

    /0R-1èu�/��U�©������VD81.75Ú�UpqèV78.13ÚQÖD�ò�

    �H�U�b© �©ôV39.05Ú�U!"©ë#V44.12ÚQÖDjlâ[PR-1

    �è�ÈÉ�/��U1,000u2,999ÆVsèD74.44Ú�$�/U300u999ÆVsèD70.24

    ÚQÖ)QRG�*�XØG�è�ÈÉDal�ÖU������V.��1&u/��

    ��U)è©%�©R\ù�V89.80Ú/�I&u�²Í40u50Ú/0R-1I�

    ñ¥��+�/��U*�+'Q=�VD111.67Ú);&��ò�$�/U��%

    Q=V68.11Ú�Uëìñ¥��+V62.97Ú)QR-1

    � c�X$[2002]/�'��LU��3�������V(�ID)=G�U�

    �����VDU�V/0�Ì\�.¢=-¹¢Tobit��7RG�ÇÚÛ(rÍ=

    -121BCD��t��in�()�èu��è�ÈÉ�&u�*&��+�,�

    i-�Aä����ñ¥��+�ð.ñ% �¹����>�G¢|��

    ���>�G���/êè���X0�÷,�êè���tq�CT�

    11 ² ³ ´µ¶·¯°±[2002]& 12  ¡[2002]&

  • ��§¸��

    12)=-1�'ÚÛõ'(+),�)�U������VD����Zt��st�

    ºi�º()�asèñ¥�ëìñ¥��+/�zìâ�êè��D�ò�ÐѶ/

    �¹���D��)µØG��QÖ�D½¾MG��1èuÀ&uÀ*&QÖ

    ÓÔD�N3/0�D�LL)��èuÀ&uÁ4�\D��Ú/0�)P�"#H

    ÇD�+��F~=G����')�R-�ÕÖâQh�DÓÔ=G��P.=M

    Q�1=P=QDO�LM+/U������V� !�5_?@\^(~�=�M

    �Ã�-r6ÚÛDYì�XQPR-)�8Ð//��à!��D0�1

    � c�[2003]��c�+���H=GrÍ=-ÊËÌ\]"#õ'(+),-./0�131

    23445��c�"#õ'(à=-./0�1LM�7M�U���êèV(=

    G��Æj���s�·51.2%�st52.1%��t45.8%)QRG�*�7ÒD���ê

    è(=G��L)DSP�1Z��s�·25.9%�st27.2%��t17.9%��Uí8V.=

    ò�UÒÚòO�V)��=G�*�s�·/Æ�3Æ����êèDìÁ

  • ��§¹��

    À±Ú�»K-,)�R- ´.Õ0�L)PO���DR\ù�êè(!

    � ´��?/�Q�L)DàMG��1>+*�sèGh�ø�/�Qò��

    �±²�.MQ*h�D0�L)(Ð/=G��1

    � P��H[2004]��åsè(HÇ������)ÎÏIJ)

    f("#=G��141!kl���+"�U3�100��K�u���80�

    �({|���©ï��(ER-P�K�G¥L78Q����(E8��tD0

    �V)!�sèD�54.0%.0R-L)/0w81¦=-78��L�����

    �9UVghQ½L/0�1rÁ)��t�>�GJÚMG��)7*N

    3�QR-øD��"M�{7�åsè����rÁ�Q./0�1+-�

    L"#��sèÎÏ�M� =G.¸¿=G��1U������(ER-��

    �H=GmèN¶¤�7�;νO(rÍ!�+D0�sèV�xy32.8%�)

    Ö+RG�*�ij/EF=G��.�PQ*"/0�1O��Ug��7�

    P©ÙQRS�¨DTÞM�V)!�sè��xy35.3%�Ug��7�UVRS

    �¨DTÞM�V)!�sè�Øò35.5%)QRG�*�>��3�������

    �7�íÉQÎÏWJÀ±XQÖ�(TÞ=G��1L78���H

    "#��åsè��������D�è�ÎÏ�Ò|�ÓÔ�>�G�sèG

    6=("k-./0*�LM+/0+*N3/�QPR-rÁDYZMG��1���

    �D�è�ÎÏ�[ÓÔ(��=�õ'â�×mt(ÄG��)�8¦\!(]

    6=G��)�|�1

    8J9�������AK�

    � ������� =G��¦78QB±"#�Ãò.P�´µ¶·(

    R-¼·.�ò>PrÍMG��1LL/�8æ��^[1991])�'©_`[2004](

    56!�1

    � �^[1991]��X¥VU�"#"�V)U×�VUWñ¶·"#Wñ�V

    PO�OM����aDÖòO�0�P(6±.RG��151¥�£¦!�D�&â

    �56!�)���AÆD��=G��-,�UR\ù�êèVÀbèQÖ(¡c)¢|O

    M�"\^��MO��ÚD¡+MQ�Wñ\^7*.�ò·KM��"

    /0*�=-DRGݶ·a��?ª�(d'�L)/�UR\ù�êèVd9Î)

    =G'Q!L)D/l�)�8./0�1�^¼·õ'(2344>5�à=-1L

    M��1990i")Wñ���(jl=-./0�1/0� ´��"

    DêAUA�çè��V("#=G��/�M(Wñ�Î)jl��QÎ�!

    14 «¬��º[2004]& 15  [1991]&

  • ��§���

    � �ef�D¡+MQ�/0�8DghøPO/0�1=-DRG�"\^�

    30ià!�L)/�Wñ�Î)jl��QÎ�Q�1MD5(1)j/0�1(3)�

    WñUXr���V(++~=G��1(2)k��lxAï�+m�(

    ¢=G�"\^(++30ià!�)a¼·�Q�)�8³�PO�?

    ª�(F|-./0�1+-��!/�lxAï�+Dm�=G��:©;�G��Lª��ûhQ=)=G��1��!M�lxAï�+Dm�=G�Q�

    M�WAØ����Q�)�eO"�Z�êA�n,è¥D0*�Aï3�/

    IA7*.���D��)�=G��/0�1ª�Î(9ð!�-,oyâQp

    q��NøD�ª�!�-,f��Yrsè©noèt��st��t�).�"

    @\©\^t30iàt0.957)QRG��1>+*�êA8ug(¢=G�

    30ià=-ÎPO4.3%Öò6±.RG��1

    � � � � �����JF� L�����M�#NMOPN�QR8�SST.ULV9

    � �'©_`[2004]���^[1991])��7*�O��gâQ\^(~=G

    �������t¸¹�")WñUaV(¼·=G��161

    � �'©_`��")Wñ¿�"#��´5MG��Ît¸�>�G£¤�

    v/=G�*���QjlD/lQ�)�8wK/�Wi���(jl=G�

    �1��Qjl�x1/0�D�"Uçè��VD������(¡L/��)=y

    M�L)�+-WñUXr���V��������D¡+MQ�)=yM�L

    )PO�Ý�(?+7K/0|Gjl=�2Q`»(YZ!�)�8@()R

    G��171

    16  ¡¢£¤[2004]& 17 »'C ¡¢£¤[2004]�¥¦&�a*¼½[1989]*����¾¿1a?3À�ÁÂÃÄ��)�ÅÆ�

    XÇ'%R�;K*����¾¿�ÈÉU3E1¥X1�3&

    ��������

    ����

    �����

    �����������5��

    ��

    �����������

    ����� �����

    ��� ��� ��� ��� ���

    �� � ����� ����� ����� ���� ����

    � ����� ����� ����� ���� ����

    � ����� ����� ����� ���� ����

    ��� � ����� ����� ����� ���� ����

    � ����� ����� ����� ���� ����

    � ����� ����� ����� ���� ����

    ������ � ����� � ����� ���� �

    � ����� � ����� ���� �

    � ����� � ����� ���� �

    ���� ������������������������������ �!"#����$

    %�& '�()*����+,-./012/34'5678(9

    %:& ;?1@�ABC1DEF�GHGABC1+IJKL��MN�

  • ��§���

    �����W�� �#XL�YZ�OPXL�YZ[>\H]^_�

    `Tabc>defHK�

    � 2344ß��")Wña�>�G�ÖæO.�è�ÈÉ(U30ÆJKV/jl

    =-./0�1s�·ºl/��i�7RGDºD0�D��gâ��EF`»�0�1

    >+*�1970i7*.1980iJ48D�zaD¯a=G��1Lºl�st/.

    /�Z�st�¹i����za¯a`»D6OM��35��¥za)QRG�

    �1-ø=�t� =G���gâ�alQDº�6OMQ�1

    �1� ���������������������1��������������

    �2� !"#�����$%�&'30(7)*+��,*�-��,���1��������,�.'/012*�3�456�

    �3� 7�89:;�?�9:���>�@�A9:,B6�4�CDBEF4�B=�

    �4� GH�7�89:�����9:I���,����30�JK@�A���'EF*+=6�

    �5� -�L��������MNO�PQR;

  • ��§w��

    �����g�� �#XL�YZ8^_K9�OPXL�YZ8`Tabc9[>hiH�

    � 2344Hß��noè����")Wña(6-./0�1xy)=G23$

    â_¢{|}?J4Dº�0+*alòQ�1st������za��?~=

    G20u30��)QRG�*��t�10��¥/D

  • ��§��

    �����j�� �#XL�YZ8^_K9�OPXL�YZ8`Tabc9[>kl>ml

    Hnopq�

    � 2344ß����©��è��������")Wña(6-./0�1�

    gâ��st��t).�za¯a`»�0*�¹i/�st���za�50��{�

    �t/.30��)QRG��1noè�jkG�"���D7*�ò5MG��1

    ��

    ��

    ��

    ��

    ��

    ������

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    ����

    �1� �1�2�4����

    �2� �1�2�4����

    �3� �1�2�4����

    �4� �1�2�4����

    �5� �1�2�4����

    ��� �1�2�4����

    �����1�2�4����

  • ��§��

    �����r�� �#XL�YZ8^_K9�OPXL�YZ8`Tabc9[>st>uv

    Hn�w;H�

    � 2344àß��:©;

  • ��¸¨��

    -1+-�����)×mt����6D).óôkl�ÀÎÏIJ

    ¿eDPQ*�L/��1Z��78�_]\D��sè�/��

    ²yâQ¿e'QO"�UVâÀ�] �.ghQ$%de/0�1L�� !�

    5âQ$%��_]\DU&¥Kh¦©§V�7RG©�] �(Ea

    {���Uª�cV)=G����(lL=G��)ÚÛ=G��1P

    OESMG�-�(âQ$%�7M�¢\\��������7RG²y

    âQ×mtDÝ�!�)�8L)/0�D���ûüâQ_]\����

    ²yâø�/QòUVâ�.QÓÔWJ�D�L/��)¢|OM�1qr�ås

    è(HÇ)=-"#�7M�>��3��������7�P©ÙQRS��UVRS

    �¨(TÞ=G��1

    _� ä���ý�]

    � �������sè��íòp(RG��1noèÀpqè�5M���ò

    sèä������abDº�Hc!��Ú(¡L/��1LM��sè�

    }~"�)=G��7*.���8DMG��L)�alQ��D

    0*�+-�ò"#$%DL)(6N=G��1=-DRG�ä����PP

    �ý�]D�97*.ºòQOQ�e*�ä����p�â��,òQOQ�)

    .¢|OM�1

    � �������9

    � ������V�9(,½=G�������¿e�\!/lQ�1c�+�

    �(HÇ)=-"#�7M��/stD��30����t/.20��ÖU���

    ���VD0�)�8õ'�QRG�*��"#/.��3�-*U������V

    ��stD771Ú��tD733Ú)QRG�-1.æwL�U������VD+R-ò

    Q���.�ò��1=P=�c�"#/��Ò���U���êèV(=

    G��)��=G�*��UR\ù�êèVÀU������V�9�N·/0�1

    =P=�rÁ(�3�YZ!�L)Dx1/0�-,�������¿e�(£¤

    �ÚÛ!�L)Dx1Q÷f�0�1

    þ� ������¼·

    � �^[1991]���'©_`[2004]��X¥VU�"#V)U×�VUWñ

    ¶·"#V(jl!�L)/�U������V)t¸DG��)¼M�Ý"#

    �za(6G��1�gº»(YZ!�L)�,-�'©_`[2004]&'PO���

    �7$78QL)DSPR-1

    ï1970iJ4º»(6�)�xyâ�")Wñ���zaD¯a`»�0�1

  • ��¸���

    ñza¯a`»���t7*.st�/0�1

    òst���za���è�ÈÉ©mèxy/6�)�¹i/��30��Q�=M

    JK0�)¼M�1

    õmè�)�6-�gº»(X�!�)�noè�jkG���©��è�����:©

    ;

  • ��¸§��

    õ'(.)��K£de�ò>P�>�G$%(¤{�G�âQ§¨de(¢|

    �¥¦(w§!�L)(½=G��1Q���3¨©/¦k-78��oyâ���ï�

    ���D��!ÓÔ�ñ������rÁ)�×���LMO�(Ù�ÚÛ=G

    ��1=-DRG�K£ÊuÚdeQP/��Ê)_DÙâQde)Q�1=P=�

    _/½¾=-�A�sèÆq¥% ¿e�+¿e�O�Ú/¦k-�

    ��% �����¿e�>�G��"#HÇÀ"#��eªD0*�û"=.

    �ÚQ«¬(E8��RG�Q�1LMOde�>�G�¥$%de)=G½¾=G

    �l-�1

  • ������

    ���� ������������

    � ���������������������������� !"���

    ��#$%&'()��*+�,-�./012�3456789�:;*?78@A1�B�C�+0DE[1992]��?FG�HI�01J?K�DE����

    *+��L���MN��MO�PQRS�TUVWXYZ�0[\]0+�T

    UVB

  • ������

    J?æ+�,·C�B=DEGä�-·

  • ���)��

    ������ ���� !"#$%&'()*+,-+./0

    .�12��������

    � ��� ��

    ��� �� �� ��� �� ��

    2002� ����� ���� ����� ����� ���� ����� ����

    1997� ����� ���� ��� ����� ���� ����� ����

    1992� ����� ���� ����� ���� ��� ���� ����

    ������������ �������������

    �����������������������������������

    � DE 0��80ðñ?cPdef?j����!?R¸@�©Bb=Ó��

    ]"�J< b��gh0�������À¾�=�qr�+0��Ó?^A�

    w0��90ðñ�L����?À¾�gBb�+�+�û/01

    ����3�� '()*+,-+./0.�456378��9:;m�? ¡�Ó�Z��©+®×'TW��������`/�+0?·�

    `9_:?()^A�CÙ�=1D°EFEO"��'PR_Sç�0©+®

    ×�TW������]0�'G�=N?K��J?_>m�aÅ*+�bk'G�=µ

    c=^A��2002ð??*+�?W��HI��HA�B?+?·«d;*B

    �er=?�]01"�w0��DFf��HI�H�LPd?N�çè?¬a�?

    Z����LÈÉ?gh?¬a�]0��D°f�L?i?¬a�DOf�L

    ?j?¬a��r�æk��+01Ml?()?^A*+��må�noÒ

  • ����� '()*+,-+./0.�456378��9:;

  • ���r��

    � ÓÓ�Bµ�DEGä�qr«

  • �����

    � ����� LM#N%&O��#-PHIJKQRA��S�TXYYZ[\]^_�W��

    ���3�� LM#N%&O��#`Pab7cdefA g)h+ijklmn�

    6opqrs�t�uvwxu�yz�{��|=������������������

    7 �*b ��812315A.�*b CIF"�h&3SUn�!��G9

    GFG�13*b �H"CIF9]1215C.�*+,�9�mb �H"CIF9]3C

    b IF89G�13*b U�[&�1215B.�*�b 5[&"9�3,R2

    m�UG9G�15�

    � � &3* ¡f¢£¤¥123¦tw�§¨©Yª ¡f«¬SSDS®� 20:;20� A¯T®�°d

    ±�&m��²³´CUa89���

    � � µ!¶·¸3¹º»¼½B1216A.�*!¶C�CFGI[&3¹º»C½B5hGI[&153*¾gG

    b ��¿À1216B.�*+,U[�¾gGb ��¿À��&153J9Á9�gD8�ÂSUf

    ��23*"mG�1ÃÄ¥3*Å�gD1Ãe¥3*IGgD1Ão3*Æ�UgD1Ã|¥"�&"h�

    ²³´CUa89���

    ������

    �����������������

    ���� ���� ����

    ���������� �����������

    ���� !�" ���

    ��#$%&'()*+�����������

    ���" �"�! ����

    ,��-./0��121345���6787�����9:7;7?@ABCDEFG��6787�H�H��:7;7QLRST�(U#VW�XU��(

    ���Y89���

    Z[#\U]^_`#ST�(U#Ka�bc�

    ���Y8��"�

    defgh�^d�(Uij)k#cl�mK

    �7�Y8�9���

    ��

    �������

    ���

    �����

    ������� ����� ��

    ���

    �����

    ������ ���

    ������� ����� ��� ����� ���

    ���

    �����

    ������ ��� ������

    1 !"#$%&'()*

    2 !"�+5,���+1,����+0�1,-./01/2)34567*

    89':;?'@ABC;'DE�4F�

    GHIJKB=GBC;/2LM'FNOP+DN

    �5QR@ABC;'STUV;WPCN

    89':;?'@ABC;'DE�4F�

    GHIJKB=GBC;/2LM'FNOP+DN

    �5QR@ABC;'STUV;WPCN

  • ���Ç��

    � D°E°E°"?^A�w0��j¬?'G?ï�¬b�+0=C·8�?wx�DE

    Gä??�ßX�0��®=�w«

  • ���Ð��

    ���}�� V��LM#N%&O��#`Pab7cdefA g)h+ijklmn�

    6opqrs�t�uvwxu�yz�{��|=�

    G��!"~�f�

    � �����c����?çè*+�,-�01DEGä���L�??@

    _S�º¾��Ç0���'����?»Ã'��_`'�Ç�0?·�]0+

    �#$¼½'yM¾}?¿�÷�B0?·a*+��L�c����?»Ã'�

    ���ÔR����50��´Â�ªÀ?ÁÂ�Ã��ÄÂ9��+�10��Å/0]

    = ·«òó_`'�Ç�0a�^Gh�+0sp.10t1

    � J?ÆÇ����L�ÔR���40���!È60��É?N=%���J

  • ������

    ����� U�#`PH��EF�

    0�� 1�24�� 25�49�� 50�74�� 75�99�� 100���� ���

    �� �� ������ ��� ���� ����

    �� ��� ��� ��

    �� �� ����� ��� ���� ���� ��� ��� ��� ��

    �� �� ����� ���� ���� ��� �� �� ��� ���

    ������

    ������

    ������

    �����

    ������

    ���

    ��

    � M��*+�DE��L50���ÁÂ�Ã�ÒÓÈ10��Å/0���¾5

    ���Ç�êë²�ì?�Ç�4¤?1�+0�©;

  • ������

    Ü°�LQ�õ��+aÜF��=�U?³´��æo?ì�׿ÝÞb=y5?�

    ?M����J

  • ������

    ����������M�&#�(AH��EF6V=

    24�5

    58�3

    40�6

    8�1 21�416�5

    68�8

    83�3

    73�6

    58�1

    43�4

    26�0

    2�72

    2�96

    2�44

    2�09

    3�06

    3�42

    0

    10

    20

    30

    40

    50

    60

    70

    80

    90

    0�� 1�24�� 25�49�� 50�74�� 75�99�� 100����

    2�0

    2�5

    3�0

    3�5

    �������� ������������� ���

    ���

    � �@]0+�����@��~¬����y20?å�?¡*æ@20må�ki

    �=¡*1.�]0��J?³´�M���?çè�w=?�D°E°E

    çèÛ�]01D°E°EMÛ·«D°E°EÓÛ?�@?�V�M���

    ��0*

  • ������

    {?�]0+�m�@:C

    6= ;C:< ;B:< ;@:@

    D� E�FG�HIJK�4� 567 ?;:< ?B:C ?C:C

    5= ?;:8 ?9:A ?B:<

    6= ?;:C ?C:9 ?>:?

    567 :< 8A:;

    5= 88:< ?9:> 88:>

    6= ?B:A 9:A ?;:?

    567 C:@ ?;:A ?;:?

    5= B:< ?@:> ?@:;

    6= @:; ?>:A ?>:@

    "#�SD�KTU�S���4� 567 ;@:C @

  • ���)��

    �?B�no+1ñH?B�+?��L¤?�U%õ�!"=+·«a

    �]01

    ���X�� H��EF�#`P�H ¡¢£

    0�� 50���� 50����

    ������������� ��� ���� ���� � ��

    �! �"�� �#� � �$

    �! �$�# ���$ �#�#

    ��� #��$ ���$ $�%

    �! #"�� ���% %��%

    �! # �" �#�� ���

    &'()*+,-./0�� ��� ���� "%�� "#�#

    �! ���� ���� "#��

    �! � �$ "��� "��"

    ��� �#�� �%�� ����

    �! �%�% �%�# ����

    �! "$�" �$�� �"��

    123��4567080970�� ��� ���� "%� ���$

    �! ���� �"�� �"�

    �! "#� "��" " ��

    ��� ��" "��% "��%

    �! ��� "��% "��#

    �! �# "��� "��$

    :;8

  • ���

  • ���r��

  • �����

    >GDEF����«V�

    � M���L50���!a?�*+��DEG�

  • ���Ç��

    � ����°��  ±[:�#`P�H��EF

    0�� 50���� 50���� ��

    ����0���

    3��� ��� ����� ���� ���� ���� ��� ����

    5��� ��� ����� ���� ���� ���� ��� ����

    10��� ��� ����� ���� ���� ���� ��� ����

    15��� ��� ����� ���� ���� ���� ��� ����

    20��� ��� ����� ���� ���� ���� ��� ����

    20��� ��� ����� ���� ���� ���� ��� ����

    �� � ��� � � � � �

    ! ��� ������ ���� ���� ���� ��� ����

    3��� ��� ����� ���� ���� ���� ��� ����

    5��� ��� ����� ���� ���� ���� ��� ����

    10��� ��� ����� ���� ���� ��� ��� ����

    15��� ��� ����� ���� ���� ��� ��� ����

    20��� ��� ���� ���� ���� ���� ��� ����

    20��� ��� ����� ���� ���� ���� ��� ����

    �� � ��� � � � � �

    ! ��� ����� ���� ���� ���� ��� ����

    "#"$%

    &'

    ('

    � 2$%&A�w=d���H�¾'�J

  • ��)Ð��

    � ����·�� ¸��#`P�H��EF

    0�� 50���� 50���� ��

    ����0���

    ���� ��� ����� ���� ���� ���� ��� ����

    !"# ��� ��$�� ���� �$�� �%�� ��� ����

    &!'() ��� ����� ���� ���� ���$ ��� ����

    *!'() ��� �%�� �$�� ���� ���� ��� ����

    +,-�.�/� ��� ���� �%�� ���� ���� ��� �%��

    01 ��� ��%��� ���� ���% �%�� ��� �%��

    ���� ��� �$��� ���� ���� ���� ��� ����

    !"# ��� ���� ���� %��$ ���� ��� �%��

    &!'() ��� ���� ���� ���� ���� ��� �$��

    *!'() ��� �$� ��� $��� ���� ���� ����

    +,-�.�/� ��� ���� ���� ���� ��� ���� ����

    01 ��� ����� ���$ ���� ���� $�� ����

    23245

    67

    87

    � P A?d�Bµ�()1?12¤2?BBw�W0�sD°E°Eøè"t��?d�

    ³´�2+?�L3R�45as45.8��t�L67�89çè?)¦Pas43.3��t�

    L78��~I�:;?üý�[email protected]��t�] �L50

    ���!a?B�Ó*?P ?W�OB�/�+01H?d�³´'L50

    ���!a?B�+?�L67�89çè?)¦Pa'L78��~I�:;?üý

  • ��)���

    � ����X�� �¹�6?�=#`P�H��EF

    0�� 50���� 50���� ��

    ����0���

    ������� ��� ����� ���� ���� ��� !�� !���

    "#$%&'( ��� �! �� ���! �!�� !��) )�! )!��

    *+, ��� �)-�� ���� �-�� !��� ��! )��!

    ./0123 ��� ����� ���� ���� ���- �) !���

    456 ��� ���)� ���! �)�� � �� ��� !��-

    �� 7 ��� 7 7 7 7 7

    89 ��� ��- �� �!� �)�- �-�) ��� !-�

    ������� ��� �!-)� !��- �)�� ��� -�� �-��

    "#$%&'( ��� ��-�� �)�� �!� �� ���� ���

    *+, ��� ���!� ���� �!�� ���� )� !���

    ./0123 ��� ��-� )-�) !��� ��� �)�! ����

    456 ��� �-)� !��! ���� ��� ��� � �!

    �� 7 ���� 7 7 7 7 7

    89 ��� ��-�� ���� ���! ���! �� ����

    :;:?

    @?

    � P ?ì�׿�^��;*B�C=d�sD°E°Eøç"t�����L3R

    45�BCa�L)¦Pa?³´�40���/�g �L50���!a?BOB�

    /�+�?P   +1H?d�L)¦Pa?³´�32.5���Ç�L50�

    ��!a?B�10É�?Z��20.7�+��L£¤�_DçEa?LÙ�

    �a?B�46.4�?P �sr0�+1

    �� ���XX�� ¹�#`P�H��EF�

    0�� 50���� 50���� ��

    ����0���

    ������ ��� ��� ���� ���� � �! ��� �"�

    #$� ��� �� �� ��� !�! !��� ��� !"��

    %&� ��� ����� ���! ���� ���� !�! !���

    '()*+,-./� ��� ���� ���� ���� ���� ��� �!��

    01� ��� ����� � �� ��! ���" ���� !���

    23� ��� ���� ���! ���! ���� !�! ����

    45�65� ��� ����� ��� ���� ���� ��� !"��

    789 ��� ��� � �! ��" ��" ��� ��

    :;?@A� ��� ���� ���� ���" ���� �� !"��

    BCD*� ��� ��� � ���� �!�� ���� ��� ���

    EF ��� ����� ���" � �" ���� �� !���

    GHI ��� ����� ���� ��� � �� ��� !���

    �� J ��� J J J J J

    KL ��� ���"�� �!�" � �� ��� ��� !��"

    ������ ��� � � ���� ���� ��� ���� !�!

    #$� ��� � !� ! �" ��� "�! ��� ���!

    %&� ��� ���"� !��� ���" ���" ��� ����

    '()*+,-./� ��� �� � ���� ��" ��� ��� ���

    01� ��� ���� ��� ��� ��� ���� ����

    23� ��� ���� �!�� ���� ���� ��� ����

    45�65� ��� ���"� �!�� �"�� "�� ��� ���

    789 ��� �"� ���� ���� ���� ���� ���

    :;?@A� ��� ���� � � ���� ���� ���� ����

    BCD*� ��� ��� � !��� ���! ���" ��� ���!

    EF ��� ���� !��" ��� �"�� ��� �"��

    GHI ��� ���"� ���� ���� ���� ���� ����

    �� J ���� J J J J J

    KL ��� ����� ���� ���! ���! ��" ����

    MNMOP

    QR

    SR

  • ��)���

    � R A*+��LFGHR�IRa�LJKLa��k��+=C"���¤�

    �ÚC�+sD°E°Eøø"t1����³´'L50���!a?B�+?��L«

    M�Ras40.2���28.8t�LN~Ras39.6���31.2t�LO5R�5Ras39.1�

    ��28.2t�LPQ�RSR�®DRas39.0���27.8t�]01LN~Ra?d��

    LÙ��a?B18.4�stm+1ñ³´'L50���!a?B�+?��LT

    Û�U��wV�WXYas23.8���16.1t�LªZRas27.8���20.0t�]01

    H?d��L[Qa�LªZRa?L50���!a?B�stm+1LTÛcU�cw

    V�WXYa�L?=Ra��L50���!a?B��]0��J

  • ��)���

    �� ���XZ�� ��À��12�#`P�H��EF

    0�� 50���� 50���� ��

    ����0���

    �� ��� ����� ���� ���� ���� ��� ����

    �� ��� ����� ���� ��� �!�� ��! ����

    �� " � � " " " " "

    #$ ��� ������ ���� � �� ��� ��� ����

    �� ��� ����� ���� ��� ���� !� ����

    �� ��� �� �� ���� ���� ���� ��� ����

    �� " ��� " " " " "

    #$ ��� ����� ���� ���� ���� !�� ����

    %&%'(

    )*

    +*

    � ð_��A����?³´��L100È299`aa�2uÇ�L50���!a?B

    �2+sD°E°Eø"t1H?d�L100È299`aa�³´'L50���!a

    ?B�2+1

    � ���X�� [Á®¯�#`P�H��EF

    0�� 50���� 50���� ��

    ����0���

    100�299�� ��� ����� ���� ���� ���� ��� ����

    300�499�� ��� ����� ���� ���� ���� ��� ���

    500�699�� ��� � �� ���� ���� ���� �� ���

    700�999�� ��� ����� ��� ���� � �� �� ����

    1!000�1!999�� ��� ���� � �� � �� ��� ��� ����

    �� " ���� " " " " "

    #$ ��� ������ ���� � �� ��� ��� ����

    100�299�� ��� ����� � �� ��� ��� ��� ����

    300�499�� ��� ����� � �� ���� ���� �� � ��

    500�699�� ��� ���� ���� ���� ���� �� ����

    700�999�� ��� �� � ���� ���� ���� ��� ����

    1!000�1!999�� ��� ��� ��� ��� ��� ���� ����

    �� " ���� " " " " "

    #$ ��� ����� ���� ���� ���� ��� ����

    %&%'(

    )*

    +*

    � ���X¬�� Â��EF�#`P�H��EF

    0�� 50���� 50���� ��

    ����0���

    160���� ��� ����� ���� ���� ��� ��� ����

    180���� ��� ����� ���� ���� ��� ��� ���

    200���� ��� ����� ��� ���� ��� ��� ����

    220���� ��� ����� ��� ���� ���� ��� ����

    240���� ��� ����� ��� ���� ���� ��� ����

    260���� ��� ����� ��� ���� ���� ��� ����

    260���� ��� ����� ��� ��� ���� ��� ����

    �� ��� ����� ���� ���� ���� ���� ����

    �� ��� ������ ���� ���� ���� ��� ����

    160���� ��� ����� ���� ���� ��� ��� ���

    180���� ��� ����� ���� ���� ��� ��� ���

    200���� ��� ����� ���� ���� ��� ��� ����

    220���� ��� ���� ���� ���� ���� ��� ����

    240���� ��� ���� ��� ���� ���� ��� ����

    260���� ��� ���� ��� ���� ���� ��� ����

    260���� ��� ���� ��� ���� ���� ��� �����

    �� ��� ���� ���� ���� ��� ���� ����

    �� ��� ����� ���� ���� ���� ��� ����

    !

    "!

    #$#%&

  • ��)���

    � ó��Aw0���H�ó����+Q¡�³´'L50���!a?B

    Ç�b�+0sD°E°Eø�"t1L50���!a?B*+����H�L240

    ��Éa*B 220���!240��É�B?bc�¾UÇ�b�+01

    � ��?jAw=d���H�LÀ/�+0a?³´�L50���!a?B

    �?ì�׿�sr�Xm+sD°E°Eø!"t1ó���M��?

    Þç�+Ó��D°E°Eø�"�,4

  • ��))��

    /ï�ò�b�+01B=���?j��LÀ/�+0a�'G��+0N�

    ����ß+1

    � �!?÷ø�I"?^A�eB/��M��11Z�06?���O'Á¤�

    sTobitt b�,��016jk�?���� ã+=!�M��Z�0��

    �(r0?�]01=ö��ð�� ðk�Þç�+=Cs�f�?ÞçèkÜ

    0.614�0.1wx�U(t�AK?*{sÔIgFg cÔIg°t��§�01

    � ���X²�� H��EF#N%&«VÃ:�ÄÅ6UV=�����������0���

    � ��� ���� ��� ����

    �� ������ ����� � �

    !"�� � � ���#$� ���%%

    &'�()*+,-./�

    01234- ���#5$ %�5�% ���$�$ %�5��

    1- ���5$ ����� 5���$ ���$$

    67�()*+896�

    :;6 ���5%�

  • ��)

  • ��)r��

    � H?d�M��Z�06jk?���µImU(�^A�1«

  • ��)��

    � ��������� ��������������������

    ����������0���

    � ��� ���� ��� ����

    �� ������ ���� !!! � �

    "#�� � � ����$� ����� !!!

    %&�'()*+,-.�

    /0123, ����� ��� � � �4�� ��54�

    0, 5��5� �6�5 $� 56 �64�

    78�'()*9:7�

    ;?@)?AB?CDE7 �����$5 ��5�$ ! ��$�54$ ��5�6 !

    FGHI7 $���� $� �5 �5�4 $��4�

    J1KL7MNOP � �4�� $���4 �$�5�� $���5

    QR?ST7MUVW7 $��56 5�$6� �4$6 5�$64

    X(Y)7 � ���$ ��$$4 ��� �5 ��$6

    Z[ �$���� $���6 �$��5� $����

    \]^ �$�4�� $���6 ����4� $��5$

    �7_`a�'()*99b-.�

    100c999b ��464 ����6 ! ��$6� ��� � !!

    1000b-d ����� ����� ���� ���5$

    e8�'()*f[?ghi[j�

    k71lLMmn �����4 ��4�� !! ���� � ����� !!

    2oe ��54� ����� 5��54 �����

    9:?pWqr ��6�� $���$ ���� $����

    \]^ ��4�� 5�$�� ��4�� 5�$5�

    se�'()*ght_�

    �u?vw ��66� �6�$ ��56� �6$�

    xuyz) ��� ���4$ ��5 ���6

    {uyz) �4�6 ����6 ���$ � �� �$

    \]^�s_j� ����65 ��5$� ��4�4 ��$4�

    �|}]~ �����5 �6�� ���4� �6�

    �� ��6$5 ���$6 ���64 ���$$

    ��i ���6$ � 6� !!! ���6� � �6 !!!

    ]id ���45� � 66 ����54 � ��

    � �4�5 4 ��4$4 !!! �66� 5���� !!! ����55 ��6�� ���5�� ��6�5

    ��������1312 ��������1311

    ��������������������� ���������������������

    �1�������

    �2���5����1�����0�1������������

     ¡¢1  ¡¢2

    � D°E°E�ç"�w0��H?d�?^A�V�6jk����ø{�

    ��MQÙê?L9o��a��òÜ·�+iö·«a�µImU(�^

    A�1«

  • ��)Ç��

    �� ���¤�� H��EF#N%&H ¡¢£�ÄÅ6V=�

    ����������0���