PER CURIAM.
We reverse the Florida Unemployment Appeals Commission's order denying appellant unemployment benefits. We hold that the record does not support a finding of theft by appellant. The evidence demonstrates that appellant's conduct did not rise to the level of "wilful or wanton disregard of an employer's interests... ." § 443.036(26)(a), Fla. Stat. (1993); Adams v. Burdines, Inc.,
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