Exhibit 17

question 142

Essay

Exhibit 17.3 provides a diagrammatical representation of a comprehensive framework for managing and controlling quality. Discuss, briefly, five elements of this framework.

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Definitions:

Statement Of Cash Flows

A financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company, showing how well it manages its cash position.

Cash Balance

The amount of cash held in a company's bank account and on hand at any given time.

Dividends Declared

Profits distributed by a company to its shareholders out of its earnings, based on the number of shares owned.