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Методологічні основи вдосконалення оподаткування підприємств: Автореф. дис… д-ра екон. наук / В.П. Вишневський, НАН України. Ін-т економіки пром-сті

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Aeooaeuei?noue oaie. Caaacia/eoe i?aeaeuaiiy aoaeoeaiino?
ainiiaea?nueei? ae?yeueiino? i?aei?e?inoa ? ia oe?e iniia? noaeiai
?icaeoeo aeiiii?ee Oe?a?ie – aaaeeeaa caaaeaiiy, ui noi?oue ia?aae
aeiiii?/iith iaoeith. Ae??oeoe eiai aeoaea neeaaeii. Iaeei c iniiaieo
oeyo?a – noai?aiiy oaei? iiaeaoeiai? nenoaie, ui, aeeiioth/e naith
iniiaio ooieoe?th – oi?ioaaiiy aeioiae?a athaeaeaoo, ia i?eai?/oaaea a
ainiiaea?nueeo ?i?oe?aoeao i?aei?e?inoa, noeioethaaea ?icaeoie
ae?iaieoeoaa i?iaeoeoe?? ? iaaeaiiy iineoa.

A eieeoiueiio N?N? i?iaeaiai iiiaeaoeoaaiiy i?eae?eyeany iaiaaeaia oaaaa
– ye c ?aeaieia?/ieo i??eoaaiue, oae ? oiio, ui ia?aaaaeio /anoeio
aeioiae?a athaeaeaoo neeaaeaee iaiiaeaoeia? iaaeoiaeaeaiiy a?ae
nioe?ae?noe/iiai ainiiaea?noaa. Ui ae noino?oueny e?a?i, ye?
aeei?enoiaothoue aeiiii?/i? nenoaie ?eieiaiai oeio, oi ooo ieoaiiy
iiiaeaoeoaaiiy caaaeaee a?aeiineeeny aei /enea iaea?eueo aeooaeueieo.
Iiaeaoee a oaeeo aea?aeaaao neeaaeathoue iniiaia aeaea?aei o?iainiaeo
?ano?n?a oeaio?aeueieo ? i?noeaaeo i?aai?a aeaaee. Ca aeiiiiiaith
iiaeaoe?a aeinyaa?oueny a?eueo ??aiii??iee ?iciiae?e noni?eueiiai
aaaaonoaa ? i?aeaeuo?oueny noeoiia ei?eni?noue i?eaooe?a an?o /eai?a
noni?euenoaa. ?acii c oei iiaeaoee iiaeooue iaaaoeaii aieeaaoe ia
ae?eiao aeoeai?noue, a oaeiae aee?eaeyoe oe?ie oiaa??a, ui i?ecaiaeeoue
aei ia?aoe?iiaeueiiai aeei?enoaiiy iaiaaeaieo ?ano?n?a. Canoiniaoth/e
iiaeaoee, aea?aeaaa aieeaa? ia aeiiii?/i? i?ioeane: iineethth/e
iiaeaoeiaee oyaa? a iaeieo aeiaaeeao ? iineaaethth/e a ?ioeo, aiia iiaea
aeinyaaoe ci?i o aaaeaiiio iai?yieo, oi/ ?ieiee c?ooiaoo?oueny ? c
ianiiae?aaieie iane?aeeaie nai?o ae?e. Oiio iaeia c aaaeeeaeo caaea/, ui
iinoa? ia?aae eiaeiei o?yaeii, – c?iaeoe iiaeaoeiao iie?oeeo iaio
?oei?aiith ? a?eueo aoaeoeaiith, a iane?aeee ?? ?aae?caoe?? –
cacaeaeaa?aeue ia?aaeaa/oaaieie.

Caaaeyee coneeeyi aaaaoueio aaia?aoe?e o/aieo cia/io e?euee?noue
oai?aoe/ieo ? i?eeeaaeieo i?iaeai a iaeano? iiiaeaoeoaaiiy aoei
ae??oaii. Iaeiae oea ni?aaaaeeeai ia?aaeon?i noiniaii oiia noaa?eueii?
ci?oaii? aeiiii?ee. A Oe?a?i? aea ca?ac ainiiaea?noai ciaoiaeeoueny o
i?ioean? o?ainoi?iaoe??, ui noi?iaiaeaeo?oueny caaaeueiiainiiaea?nueeith
? o?iainiaith e?ecith. E??i oiai, ia a?aei?io a?ae ?icaeiooeo e?a?i,
iniiaio /anoeio iaaaioaaeaiiy ii oi?ioaaiith athaeaeaoo iieeaaeaii ia
i?aei?e?inoaa, iniaeeai aaeee?. Naia aiie, ui aoyaioo? a oe?ieo ia?aaeo
ainiiaea?nueeeo aca?iia?aeiinei ? canoiniaothoue neeaaei? ?ioi?iaoe?ei?
oi?aae?inuee? nenoaie, neeaaeathoue iniiaio eaieo ainiiaea?noaa Oe?a?ie
? ? aieiaieie ieaoieeaie iiaeaoe?a.

Aeiiii?/ia iaoea aeyaeeany ia aioiaith aei ae??oaiiy i?iaeai noai?aiiy
nenoaie iiiaeaoeoaaiiy i?aei?e?inoa, aaeaeaaoii? oaeei niaoeeo?/iei
oiiaai. Inoaii? i?aeoaa?aeaeaiiy oeueiio – iiaeaoeiaa ?aoi?ia 1997 ?ieo,
yea, iacaaaeath/e ia o?eaaeo i?aeaioiaeo, aeyaeeany iaaeinoaoiuei
aoaeoeaiith. Aoee i?eeiyo? ??oaiiy, ui, ii?yae c aaaaoueia iiceoeaieie
iiiaioaie, iathoue ?yae iaaaoeaieo iane?aee?a ? ia?aaeon?i aeey aaeeeeo
i?iieneiaeo i?aei?e?inoa, ye? neeaaeathoue ooiaeaiaio oe?a?inueei?
aeiiii?ee. Iaeia c aieiaieo i?e/eia oaeiai noaio ni?aa – a?aenoaaaiiy
aeiiii?/ii? oai??? uiaei ?icaeoeo iaoeiaeo iniia iiiaeaoeoaaiiy
i?aei?e?inoa a oiiaao ia?ao?aeii? aeiiii?ee. Naia oey ianoaaeia ?
niiioeaea ia i?iaaaeaiiy niaoe?aeueiiai aeine?aeaeaiiy c oe??? i?iaeaie.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. ?iaioo aeeiiaii
a ?inoeooo? aeiiii?ee i?iieneiaino? IAI Oe?a?ie (i. Aeiiaoeuee) o
a?aeiia?aeiino? c ieaiaie iaoeiai-aeine?aeieo ?ia?o ii oaiao 3.1.5.40
‘Iaoeiai-iaoiaee/i? iniiae iiaeaoeiaiai ?aaoethaaiiy ?icaeoeo
i?iieneiaino? ?anioae?ee” (iiia? aea?aeaaii? ?a?no?aoe?? A 01000493 ?) ?
3.1.5.08 “?ic?iaea iaoeiai-iaoiaee/ieo iniia aaeineiiaeaiiy iiaeaoeiai?
nenoaie Oe?a?ie” (iiia? aea?aeaaii? ?a?no?aoe?? 0195 U 026782).

Iaoa ? caaea/? aeine?aeaeaiiy. Iaoa aeine?aeaeaiiy – ?ic?iaea oe?e?nii?
iaoeiai? eiioeaioe?? iiiaeaoeoaaiiy i?aei?e?inoa a oiiaao ia?ao?aeii?
aeiiii?ee, ni?yiiaaii? ia noai?aiiy oiia aeey i?aeaeuaiiy aoaeoeaiino?
?oiuei? ainiiaea?nueei? ae?yeueiino?.

Aieiaia ?aeay (iaoeiaa eiioeaioe?y) aeine?aeaeaiiy – noai?aiiy
ni?eyoeeaiai iiaeaoeiaiai ?aaeeio aeey ?icaeoeo i?aei?e?inoa ca oiiae
caaacia/aiiy noaa?eueiino? iiaeaoeiaeo iaaeoiaeaeaiue aei athaeaeaoo ?
aea?aeaaieo oe?eueiaeo oiiae?a.

Aeey aeinyaiaiiy iinoaaeaii? iaoe ae??oaii oae? oai?aoe/i?, iaoiaee/i? ?
i?aeoe/i? caaea/?:

aeyaeaii ?inoeoooe?iiaeuei? iniaeeaino? iiaeaoeiai? nenoaie Oe?a?ie;

anoaiiaeaii iae?iaeiiii?/i? iaiaaeaiiy iiaeaoeiai? iie?oeee a oiiaao
ia?ao?aeii? aeiiii?ee;

ioa?aeoa?eciaaii iniaeeaino? i?ioeano oi?ioaaiiy no/anii? nenoaie
iiiaeaoeoaaiiy i?aei?e?inoa Oe?a?ie;

aeeiiaii aiae?c ??aiy, neeaaeo ? no?oeoo?e iiaeaoe?a a Oe?a?i? o
ii??aiyii? c ?icaeiaieie e?a?iaie ? e?a?iaie, ui ?icaeaathoueny;

aeyaeaii iniaeeaino? iaoai?cio ae?? iiaeaoe?a, ui a iaea?eueo?e i???
aieeaathoue ia ?iaioo i?aei?e?inoa;

?ic?iaeaii iaoiaeeeo ? aeeiiaii ioe?ieo ii??aiyeueii? aoaeoeaiino?
??aiii??ii? (i?yiie?i?eii?) ? anoaiiaeaii? iiaei caeiiiaeaanoaii
iiaeaoeiai? aii?oecaoe?? iniiaieo oiiae?a;

aeeiiaii e?euee?nia ii??aiyiiy ?ici???a iiaeaoeiaeo ciaia’ycaiue c
iiaeaoeo ia aeiaeaio aa?o?noue a oiiaao canoinoaaiiy noa?iai ? iiaiai
(ca?aeii c caeiiii a?ae 3 ea?oiy 1997 ?ieo) iaoiae?a ?oiueiai
?ic?aooieo;

i?iaiae?ciaaii iaoai?ci noeioethaaiiy ?icaeoeo i?aei?e?inoa ca
aeiiiiiaith iiaeaoeiaeo i?euea;

?ic?iaeaii ?i?oaoe?eio aeiiii?ei-iaoaiaoe/io iiaeaeue, ui aeicaiey?
ioe?ithaaoe aieea iiaeaoe?a ia o?iainiai-ainiiaea?nueeo ae?yeuei?noue
i?iieneiaeo i?aei?e?inoa;

aeeiiaii a?eueoa 40 aa??aio?a ia/enethaaeueieo aenia?eiaio?a c iaoith
anoaiiaeaiiy iniaeeainoae aieeao ie?aieo aeae?a iiaeaoe?a oa ?oiuei?
noeoiiino? ia ae?yeuei?noue i?iieneiaeo i?aei?e?inoa;

aeyaeaii iniiai? /eiieee, ui aecia/athoue eieeaaiiy ?ici???a iiaeaoeiaeo
ieaoaae?a i?iieneiaeo i?aei?e?inoa aei athaeaeaoo a oiiaao ?ioeyoe??;

?ic?iaeaii i?eioeeie iiiaeaoeoaaiiy i?aei?e?inoa, ui a?aoiaothoue
iniaeeaino? no/anieo ?ioi?iaoe?eieo nenoai oi?aae?iiy ae?iaieoeoaii;

?ic?iaeaii i?aeoe/i? ?aeiiaiaeaoe?? ii aaeineiiaeaiith neeaaeo,
no?oeoo?e ? iaoai?cio ia/eneaiiy iiaeaoe?a, ui niea/othoueny
i?aei?e?inoaaie, aooaaeoa?nueeiai iae?eo o?iainiaeo ?acoeueoao?a
ainiiaea?nueei? ae?yeueiino?.

I?aaeiao ? ia’?eo aeine?aeaeaiiy. I?aaeiaoii aeine?aeaeaiiy ? nenoaia
iiiaeaoeoaaiiy i?aei?e?inoa. Ia’?eo aeine?aeaeaiiy – i?iieneia?
i?aei?e?inoaa Oe?a?ie.

Iaoiaeieia?y aeine?aeaeaiiy. Oai?aoe/iith ? iaoiaeieia?/iith iniiaith
aeena?oaoe?eiiai aeine?aeaeaiiy ? ?ic?iaee iaoeiai? eiioeaioe??
iiiaeaoeoaaiiy i?aei?e?inoa a oiiaao ia?ao?aeii? aeiiii?ee iineoaeeee
iieiaeaiiy aeiiii?/ii? iaoee, aeeeaaeai? a i?aoeyo a?o/eciyieo oa
?iicaiieo a/aieo, caeiiiaeaa/? ? ii?iaoeai? aeieoiaioe Oe?a?ie oa
ca?oa?aeaey.

?ic?iaeo iaoeiaeo iieiaeaiue, iaoiaee/ieo ? i?aeoe/ieo ?aeiiaiaeaoe?e
cae?eniaii ia i?aenoaa? e?eoe/iiai aea/aiiy iioae?eiaaieo iaoeiaeo
i?aoeue, aiae?co noaoenoe/ieo iaoa??ae?a, aea/aiiy ?aaeueieo
ainiiaea?nueeeo i?ioean?a a Oe?a?i? oa ?ioeo e?a?iao, aeei?enoaiiy
iniaenoiai aeina?aeo aeena?oaioa, iaaooiai i?ae /an ni?a?ia?oieoeoaa c
i?aaiaie caeiiiaeaa/i? oa aeeiiaa/i? aeaaee, i?aei?e?inoaaie ?
onoaiiaaie.

O i?ioean? aeine?aeaeaiiy aeei?enoiaoaaeenue iaoeia? iaoiaee
noaoenoe/iiai aiae?co aeiiii?/ieo iieaciee?a, aeiiii?ei-iaoaiaoe/iiai
iiaeaethaaiiy, eia?/iiai aiae?co oa ?ioiai aaeaeaaoiiai iaoeiaiai
?ino?oiaioa??th.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. Io?eiai? a oiae?
aeine?aeaeaiiy ?acoeueoaoe a noeoiiino? ae??oothoue aaaeeeao iaoeiao
i?iaeaio – ?icaeoie iaoeiaeo iniia iiiaeaoeoaaiiy i?aei?e?inoa a oiiaao
ia?ao?aeii? aeiiii?ee.

Aieiaiee ?acoeueoao aeine?aeaeaiiy – iiaa oe?e?nia iaoeiaa eiioeaioe?y
iiiaeaoeoaaiiy i?aei?e?inoa, ui noai?th? ia?aaeoiiae aeey oi?ioaaiiy
iiaeaoeiaiai ?aaeeio, ni?eyoeeaiai ii a?aeiioaiith aei oiaa?iae?iaieea.
Aiia a?ae??ciy?oueny a?ae i?eeiyoi? a iei?oi?e /an ii:

?icoi?iith iiaeaoeiai? i?iaeaie – iieyaa? ia no?eueee a aenie?e ieoii?e
aac? iiaeaoe?a o AAI, ne?eueee a iecueeiio ?ici??? naiiai AAI ? c oe???
i?e/eie – o aenie?e a?aie/i?e ei?eniino? aeioiae?a i?aei?e?inoa, ui
aeeo/athoueny aei athaeaeaoo;

iniiaiiio niiniao ?? ae??oaiiy – ia cieaeaiiy iiaeaoe?a o AAI aei
aaee/eie iaio 40%, ui iaiaaeo? iiaeeeaino? aea?aeaae aaeeaaoe caoiaee ii
iiaeieaiith e?ece, a noai?aiiy ni?eyoeeaeo oiia aeey ?icaeoeo
ae?iaieoeoaa ia?aaeon?i ca ?aooiie oaeiai aaeineiiaeaiiy neeaaeo ?
no?oeoo?e iiaeaoe?a, oaoi?ee iiiaeaoeoaaiiy i?aei?e?inoa, ui a?aoiao?
iniaeeaino? ?oiueiai ooieoe?iioaaiiy a ia?ao?aei?e aeiiii?oe? oa
ocae/a?i? i?eioeeie aooaaeoa?nueeiai iae?eo;

ioe?ioe? i/?eoaaieo iane?aee?a – cieaeaiiy iiaeaoe?a ia i?aei?e?inoaa
noai?th? ia?aaeoiiae aeey c?inoaiiy ae?iaieoeoaa, aea ia a?aei?io a?ae
?iciianthaeaeaii? oi/ee ci?o, ia aa?aioo? aaoiiaoe/iiai ca?eueoaiiy
i?eaooe?a athaeaeaoo, a iaai?ioe, iiaea icia/aoe ?oi? ciaioaiiy o
ei?ioei- oa na?aaeiueino?ieia?e ia?niaeoea?, a oiio aeiaaa? i?eeiyooy
niaoe?aeueieo eiiiainaoe?eieo caoiae?a.

Noai?aiiy oe??? eiioeaioe?? noaei iiaeeeaei o ca’yceo c io?eiaiiyi a
i?ioean? aeine?aeaeaiiy iiaeo iaoeiaeo iieiaeaiue ? ?ic?iaie. Aei ieo,
cie?aia, a?aeiinyoueny:

iiaa oa?aeoa?enoeea iiaeaoeiai? nenoaie – oea ia o?eueee noeoii?noue
iiaeaoeiaeo caeii?a, a ?inoeooo, ui aeeth/a? niaoeeo?/iee nioe?aeueiee
i?ioa?ie o?iainiaeo oao?aoe?a; i?aaeea ? o?aaeeoe?? aooaaeoa?nueeiai
iae?eo; niaoe?aeueii noai?ai? aea?aeaaith o?neaeuei? ? o?iainia?
onoaiiae; oi?iaeuei? ? iaoi?iaeuei? i?ioeaaeo?e, iia’ycai? c
ia/eneaiiyi, nieaoith ? ?iciiae?eii anoaiiaeaieo caeiiiaeaanoaii
iaia’yceiaeo ieaoaae?a;

oa?aeoa?enoeea iae?eiai-?ioi?iaoe?eiiai aniaeoo aieeao iiaeaoe?a ia
ainiiaea?nueeo ae?yeuei?noue i?aei?e?inoa, ui aeyaey?oueny /a?ac aeiiae
aei i?aai?caoe?? aooaaeoa?nueeiai iae?eo, ye iaea?eueo aaaeeeaiai
neeaaeieea ?ioi?iaoe?eieo nenoai oi?aae?iiy i?aei?e?inoaaie;

iaa?oiooaaiiy oiai, ui iiiaeaoeoaaiiy i?aei?e?inoa iiaeiii aacoaaoeny ia
caaaeueiiaeciaiieo i?eioeeiao aooaaeoa?nueeiai iae?eo o?iainiaeo
?acoeueoao?a ainiiaea?nueei? ae?yeueiino?;

?ic?iaeai? a aeiiiaiaiiy aei aaea a?aeiieo eeane/ieo iia? i?eioeeie
iiiaeaoeoaaiiy i?aei?e?inoa, ui a?aoiaothoue niaoeeo?eo noa’?eoo a
oiiaao ia?ao?aeii? aeiiii?ee ? iae?eiai-?ioi?iaoe?eiee aniaeo aieeao
iiaeaoe?a ia i?aei?e?inoaa;

i?eioeeie iiaoaeiae aeiiii?ei-iaoaiaoe/ii? iiaeae? ?i?oaoe?eiiai oeio,
ui aeicaiey? ioe?ithaaoe aieea ie?aieo iiaeaoe?a, a oaeiae ?o noeoiiino?
ia o?iainiai-ainiiaea?nueeo ae?yeuei?noue i?iieneiaeo i?aei?e?inoa ?
aeioiaee athaeaeaoo;

aeyaeai? ca aeiiiiiaith aeiiii?ei-iaoaiaoe/ii? iiaeae? iniaeeaino?
aieeao iiaeaoeo ia aeiaeaio aa?o?noue (IAeA), iiaeaoeo ia i?eaooie,
ia?aooaaiue ia ca?ia?oio ieaoo ia i?iieneia? i?aei?e?inoaa a oiiaao
ci?ie ianya?a ae?iaieoeoaa ? ?aae?caoe?? i?iaeoeoe??, oaii?a ?ioeyoe??
oa ?ioeo /eiiee?a;

?icaeoie athaeaeaoii-iiaeaoeiai? eiioeaioe?? Eaooa?a c o?aooaaiiyi
/eiieea /ano ? aeey oiia, eiee ?icaeyaeathoueny ia aeioiaee athaeaeaoo
acaaae?, a eiie?aoi? iiaeaoee, ui iathoue nai? iniaeeaino? ia/eneaiiy ?
aieeao ia ae?yeuei?noue i?aei?e?inoa;

iaa?oiooaaiiy ca aeiiiiiaith ?ic?aooie?a oiai, ui cieaeaiiy iiaeaoe?a
noai?th? ia?aaeoiiae aeey ?icaeoeo ae?iaieoeoaa, aea ia iaaea? aa?aio??
c?inoaiiy aeioiae?a athaeaeaoo – iaa?oue a oiiaao ia?a?nii aenieiai
??aiy iiaeaoeiaiai oeneo ? aaeeeeo noaaie iiaeaoe?a ia i?aei?e?inoaa;

iaa?oiooaaiiy aeioe?eueiino? aeeaa?neo?eaoe?? iiaeaoe?a c i?aei?e?inoa,
a naia oiai, ui iaeio ? oo ae noio aeioiaeo aeioe?eueii aeeo/aoe,
aeei?enoiaoth/e aeae?eueea ??cieo iiaeaoe?a, aace yeeo caeaaeaoue a?ae
ci?ie ianya?a ?aae?caoe?? i?iaeoeoe??.

Oai?aoe/ia cia/aiiy aeine?aeaeaiiy. Oai?aoe/ia cia/aiiy ?acoeueoao?a
aeeiiaiiai aeine?aeaeaiiy iieyaa? a iiaeaeueoiio ?icaeoeo oai???
iiiaeaoeoaaiiy i?aei?e?inoa a oiiaao ia?ao?aeii? aeiiii?ee. Aei /enea
?acoeueoao?a, ui iathoue oai?aoe/ia cia/aiiy cie?aia a?aeiinyoueny: iiaa
oe?e?nia iaoeiaa eiioeaioe?y iiiaeaoeoaaiiy i?aei?e?inoa; iia? i?eioeeie
iiiaeaoeoaaiiy i?aei?e?inoa, aaeaeaaoi? caaaeueiiaeciaiei iieiaeaiiyi
aooaaeoa?nueeiai iae?eo; ioe?iea i/?eoaaieo iane?aee?a ci?ie
iiaeaoeiaiai oyaa?y ia ae?yeuei?noue i?iieneiaeo i?aei?e?inoa ? aeioiaee
athaeaeaoo.

I?aeoe/ia cia/aiiy io?eiaieo ?acoeueoao?a. Aeei?enoaiiy ?acoeueoao?a
aeine?aeaeaiiy aeicaiey? i?aeaeueoe aoaeoeai?noue ainiiaea?nueei?
ae?yeueiino? i?aei?e?inoa ca ?aooiie noai?aiiy ni?eyoeeaiai aeey
?icaeoeo ae?iaieoeoaa iiaeaoeiaiai ?aaeeio.

Aei /enea ?acoeueoao?a, ui iathoue i?aeoe/ia cia/aiiy cie?aia
a?aeiinyoueny: iaoai?ci ioe?iee aieeao iiaeaoe?a ia
o?iainiai-ainiiaea?nueeo ae?yeuei?noue i?aei?e?inoa, iniiaaiee ia
iaoiaeao ?i?oaoe?eiiai aeiiii?ei-iaoaiaoe/iiai iiaeaethaaiiy;
i?iiiceoe?? c aaeineiiaeaiiy iaoiae?a ia/eneaiiy iiaeaoe?a, neeaaeo ?
no?oeoo?e iiaeaoeiai? nenoaie, aooaaeoa?nueeiai iae?eo o?iainiaeo
?acoeueoao?a ainiiaea?nueei? ae?yeueiino?.

*anoeia i?aeoe/ieo ?aeiiaiaeaoe?e ii aaeineiiaeaiith iiiaeaoeoaaiiy
i?aei?e?inoa (iiaeaoeo ia i?eaooie ? iiaeaoeo ia aeiaeaio aa?o?noue)
aoea aeei?enoaia Aieiaiith aea?aeaaiith iiaeaoeiaith ?iniaeoe??th
Oe?a?ie (eeno AAeI? Oe?a?ie a?ae 13 ea?oiy 1995 ?ieo ? 05-115/11-1592);
Aeiiaoeueeei iaeaniei a?aeae?eaiiyi Oe?a?inueeiai nithco i?iieneiaoe?a ?
i?aei?e?ioe?a (AeIA ONII) ? Aeiiaoeueeith iaeaniith anioe?aoe??th
ea??aiee?a i?aei?e?inoa a ?oi?e ni?euei?e iinoaiia? a?ae 15 aeiaoiy 1997
?ieo “I?i iaaaei? caoiaee ii aaeineiiaeaiith iiaeaoeiaiai
caeiiiaeaanoaa”, ui aoea iai?aaeaia I?aceaeaioo Oe?a?ie ? Eaa?iaoo
I?i?no??a Oe?a?ie (eeno AeIA ONII a?ae 28 n?/iy 1998 ?ieo ? 01-3).

Ia?aaeaa/oaaiee ianooaa iiaeaeueoiai i?aeoe/iiai canoinoaaiiy
?acoeueoao?a aeine?aeaeaiiy – ia ??ai? ia?iaeiiai ainiiaea?noaa Oe?a?ie
oeyoii aeei?enoaiiy a i?ioean? aaeineiiaeaiiy caeiiiaeaanoaa i?i
iiiaeaoeoaaiiy i?aei?e?inoa.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. ?acoeueoaoe aeine?aeaeaiiy aoei
aeeeaaeaii ia:

i?aeia?iaei?e iaoeiai-i?aeoe/i?e eiioa?aioe?? “I?iaeaie aaeineiiaeaiiy
iiaeaoeiai? nenoaie Oe?a?ie” (i. Ee?a, 1996 ??e);

i?aeia?iaei?e iaoeiai-i?aeoe/ii? eiioa?aioe?? “I?noi, ?aa?ii, aea?aeaaa:
i?iaeaie ?iciiae?eo aeaaee” (i. Neia’yiiai?nuee, 1997 ??e);

i?aeia?iaeiiio iaoeiai-i?aeoe/iiio nai?ia?? “Caeo/aiiy a?ioae aeey
oe?a?inueeeo ?aoi?i: aaeaioaoe?y ?iicaiiiai aeina?aeo” (i. Aeiiaoeuee,
1997 ??e).

Caeiaoaa/ aeei?enoiaoaaa ?acoeueoaoe aeine?aeaeaiiy, i?eeiath/e iniaenoo
o/anoue a ?iaio? ii ?aoi?ioaaiith iiaeaoeiaiai caeiiiaeaanoaa a ?aieao:

Eii?n?? c ieoaiue aeiiii?/ii? ?aoi?ie ? oi?aae?iiy ia?iaeiei
ainiiaea?noaii Aa?oiaii? ?aaee Oe?a?ie (eeno Eii?n?? a?ae 31 n?/iy 1991
?ieo ? 06-3/14-47) (i?iaeo caeiio i?i iiaeaoee c i?aei?e?inoa);

?iai/i? a?oie ii aaeineiiaeaiith iiaeaoeiaiai caeiiiaeaanoaa, noai?aii?
?icii?yaeaeaiiyi Eaa?iaoo I?i?no??a Oe?a?ie a?ae 19 na?iiy 1994 ?ieo ?
609-? (i?iaeoe caeii?a i?i iiaeaoie ia i?eaooie i?aei?e?inoa ?
i?aai?caoe?e, i?i iiaeaoie ia aeiaaaeaio aa?o?noue, i?i iiaeaoie ia
iaeii i?aei?e?inoa).

?acoeueoaoe aeine?aeaeaiiy oa?eoee aei 12 iaoeiaeo aeiiia?aeae ?
aeiiia?aeieo caienie, i?aeaioiaeaieo o 1991-1997 ?ieao ? iai?aaeaieo aei
Aa?oiaii? ?aaee Oe?a?ie, aaei?i?no?aoe?? I?aceaeaioa Oe?a?ie, Eaa?iaoo
I?i?no??a Oe?a?ie, i?aai?a i?noeaaiai naiia?yaeoaaiiy.

Ioae?eaoe?y ?acoeueoao?a aeine?aeaeaiiy. Anueiai caeiaoaa/ai
iioae?eiaaii 47 iaoeiaeo ?ia?o caaaeueiei ianyaii 150,0 oi. ae?oe. a?e.,
o oiio /ene? aaciina?aaeiuei ii oai? aeena?oaoe?? 26 ?ia?o caaaeueiei
ianyaii 108,1 oi. ae?oe. a?e., c yeeo iniaenoi aaoi?o iaeaaeeoue 43,6
oi. ae?oe. a?e.

No?oeoo?a ? ianya ?iaioe. Aeena?oaoe?y neeaaea?oueny c anooio, /ioe?ueio
?icae?e?a, aeniiae?a ? aeiaeaoe?a. ?? caaaeueiee ianya (aei nieneo
aeei?enoaieo aeaea?ae) – 387 noi??iie iaoeiiieniiai oaenoo, o oiio /ene?
32 ?ethno?aoe?? oa 26 oaaeeoeue, ui caeiathoue 29 noi??iie. Nienie
aeei?enoaieo aeaea?ae iae?/o? 201 iaeiaioaaiiy. 6 aeiaeaoe?a caeiathoue
41 noi??ieo.

INIIAIEE CI?NO AeENA?OAOe??

?ICAe?E 1. EIIOeAIOOAEUeI? INIIAE IIIAeAOEOAAIIss I?AeI?E?INOA A OIIAAO
IA?AO?AeII? AEIIII?EE. Ooiaeaiaio aeiiii?ee Oe?a?ie neeaaeathoue aaeee?
i?iieneia? i?aei?e?inoaa, ui ae?iaeythoue a?eueoo, i?ae ?io? aaeoc?
ia?iaeiiai ainiiaea?noaa, /anoeio aaeiaiai iaoe?iiaeueiiai i?iaeoeoo.
Noai?aiiy ni?eyoeeaeo oiia aeey ?oiueiai ?icaeoeo ? iaia’yceiaei aeey
iiaeieaiiy e?ece ? caaacia/aiiy ianooiiiai noaeiai aeiiii?/iiai ?inoo.

O ieaiiaiio ainiiaea?noa? aea?aeaaa iaea aaaaoi ??ciiiai?oieo cania?a
?aaoethth/iai aieeao ia i?iieneia? i?aei?e?inoaa. O ca’yceo c ia?aoiaeii
aei aeei?enoaiiy ?eieiaiai eii?aeeiaoe?eiiai iaoai?cio ?? iiaeeeaino? o
oeueiio a?aeiioaii? ?aae?cothoueny ia?aaeon?i oeyoii i?iaaaeaiiy
?aoe?iiaeueii? iiaeaoeiai? iie?oeee ? oi?ioaaiiy iiaeaoeiai? nenoaie,
aaeaeaaoii? caaea/ai no/aniiai aoaio ?icaeoeo ia?iaeiiai ainiiaea?noaa.

Aeeiiaia aeine?aeaeaiiy iieacaei, ui iiaeaoeiaa nenoaia ? ?ia?oe?eiei ?
neeaaeiei ?inoeoooii. Oea ia o?eueee noeoii?noue iiaeaoe?a oa ?ioeo
iaia’yceiaeo ieaoaae?a, anoaiiaeaieo caeiiiaeaanoaii, aea iniaeeaee
?inoeooo, niaoeeo?/ia oi?ia noni?eueiiai ono?ith, ui aeeth/a? oaeiae
iiaeaoeia? ? o?iainia? i?aaie, oao?aoe?a, i?aaeea ? o?aaeeoe??
aooaaeoa?nueeiai iae?eo, oi?iaeuei? ? iaoi?iaeuei? i?ioeaaeo?e, ye?
iia’ycai? c ia/eneaiiyi, noyaiaiiyi ? ?iciiae?eii iiaeaoe?a. Aooaaeoa?e
i?aei?e?inoa, ?ia?oieee iiaeaoeiai? neoaeae ? o?iainiaeo i?aai?a
i?aaenoaaeythoue niaith niaoeeo?/iee nioe?aeueiee i?ioa?ie, ui aieiae??
nai?th yne?aai ae?aaeaiith ? o?eaeith noaeoeueoo?ith.

Iiaeaoeia? ciaia’ycaiiy aecia/athoueny ca aeiiiiiaith aooaaeoa?nueeiai
iae?eo. A?i aeei?enoiao?oueny ye “iiaa i?aei?e?iieoeoaa”, ui ianeoaiao?
iio?aae aeanieea ? ia? nai? iaoe?iiaeuei? iniaeeaino? ? o?aaeeoe??.

?aoi?ioaaiiy a?o/eciyii? oeiee aooaaeoa?nueeiai iae?eo e aaeaioaoe?y
iayaiiai aaeeeiai ooaoo eaae?o?eiaaieo eaae??a ia’?eoeaii iaiao?aei? o
ca’yceo c? ci?iith no?oeoo?e aeaniino? oa ?ie? aea?aeaae a aeiiii?oe?.
Iia? ei?enooaa/? aeiiii?/ii? ?ioi?iaoe??, ui c’yaeeeny a ?acoeueoao?
ainiiaea?nueeiai ?aoi?ioaaiiy, noaaeyoue ?io?, i?ae ?ai?oa, caaaeaiiy ?
aaaeathoue iaoe ?ioee, a?aeiia?aeiee no/aniei ?aae?yi iae?e, yeee ia
aoaea iaoe iaeiinoi?iiiueiai iiaeaoeiaiai ni?yioaaiiy, c?o/iiai
caeaa?eueoiai aeey iiaeaoeiaeo i?aai?a. I?ioa oea ia cia/eoue, ui eiai
ne?ae noai?thaaoe caiiai aai ne?ii eii?thaaoe i?aeia?iaei? noaiaea?oe.

Iaia’yceiaith oiiaith caaacia/aiiy oni?oo oe?a?inueeeo ?aoi?i ?
caa?aaeaiiy niaaeei?iiino? iieie?iue ? iinooiiaa aaeaioaoe?y a?o/eciyieo
aaeainiaeo o?aaeeoe?e o iai?yi? aeinyaiaiiy i?aeia?iaeii? ii??aiyiiino?.
C oi/ee ci?o i?iaeaie, yea ?icaeyaea?oueny, oea icia/a?, ui, ii-ia?oa,
iaoai?ci iiiaeaoeoaaiiy i?aei?e?inoa o?aaa aoaeoaaoe oaeei /eiii, uia
a?i, ii iiaeeeaino?, ciaoiaeeany a ?one? aei?iaoaaieo ?ieaie i?eioeei?a
aooaaeoa?nueeiai iae?eo. A, ii-ae?oaa, ui aoaeue-ye? ?aaiethoe?ei?
ia?aoai?aiiy a iiiaeaoeoaaii?, ui ia a?aoiaothoue a?aecia/aii? aeua
ianoaaeie, i?e?a/ai? ia i?iaae (ye o na?e /an i?iaaeeeeny ni?iae
?aaiethoe?eii? ?ai?aai?caoe?? iae?eo i?ney aeiaoiaai? ?aaiethoe?? 1917
?ieo, oi/a oiae? caaaeueiee iai?yiie ci?i aoa i?yii i?ioeeaaeiei).

Ia iiiaio ii/aoeo ?eieiaeo ?aoi?i a Oe?a?i? iiaeaoeiaa nenoaia
oa?aeoa?ecoaaeany:

ni?yioaaiiyi ia o?aaeeoe?ei? aeey ieaiiai? nenoaie noa’?eoe (aaeee?
i?aei?e?inoaa) ? ia’?eoe iiiaeaoeoaaiiy (i?eaooie, iai?ioe c ?aae?caoe??
ie?aieo oiaa??a), iaoiaee ia/eneaiiy iiaeaoeiaeo ciaia’ycaiue (iniiaai?
ia i?aaeeao nioe?ae?noe/iiai aooaaeoa?nueeiai iae?eo, ia i?enoiniaaieo
aei ?inoeoooo i?eaaoii? aeaniino?, ?ioeyoe??, a?eueii?
ciai?oiueiaeiiii?/ii? ae?yeueiino?);

iaaeinoaoiueith i?aeaioiaeai?noth iiaeaoeiaeo i?aai?a ? aooaaeoa??a
i?aei?e?inoa, a?aenooi?noth o ieo aeina?aeo ae?yeueiino? o iiaiio
aeiiii?ei-i?aaiaiio na?aaeiaeu? (iiaee i?aai?caoe?eii-i?aaiaee noaoon,
i?aaa ? iaia’ycee i?aei?e?inoa; iia? ieoi? ei?aeiie ? ??cea ca?eueoaiiy
noa’?eo?a ciai?oiueiaeiiii?/ii? ae?yeueiino?, aaethoieo iia?aoe?e; iia?
ieao?aei? ?ino?oiaioe);

a?aenooi?noth aai iaaeinoaoi?i ?icaeoeii o?aaeeoe?eieo aeey o?neaeueieo
?inoeooo?a o nenoai? a?eueiiai i?aei?e?iieoeoaa iiaeaoe?a ia
niiaeeaaiiy, iaeii ? i?e??no eai?oaeo, a oaeiae iiaeaoeiaeo
?ino?oiaio?a, ui aeicaieythoue aoaeoeaii eiio?iethaaoe ia?aaaaeaiiy
i?eaooe?a a?ae aea?aeaaieo aei eiia?oe?eieo no?oeoo?, o oiio /ene? /a?ac
iaoai?cie o?ainoa?oieo oe?i.

No?aoaa?y ?aoi?ioaaiiy ieaiiai? aeiiii?ee i?ney e?aa?ae?caoe?? oe?i
ia?aaeaa/aea aaeeooy caoiae?a ii o?iainia?e noaa?e?caoe??. Oea ?
iaiao?aeiith ia?aaeoiiaith iiaeaeueoiai i?inoaaiiy aia?aae.

C oi/ee ci?o athaeaeaoii-iiaeaoeiai? iie?oeee oea icia/a?, ii-ia?oa, ui
aeao?oeeo athaeaeaoo, ia a?aei?io a?ae ieaiiai? aeiiii?ee, noa?
?ino?oiaioii iae?iaeiiii?/iiai ?aaoethaaiiy. Ii-ae?oaa, ui eiai o?aaa
i?aeo?eioaaoe ia oaeiio ??ai?, uia ia?aaeuaiiy aeaeaoe?a iaae aeioiaeaie
(aieiaiei aeaea?aeii yeeo ? iiaeaoee) iiaei aooe i?io?iainiaaia ca
?aooiie ia?ioeyoe?eieo cania?a. A ?ioiio aeiaaeeo aeieeathoue
ia?aaeoiiae aeey iaeiio?ieueiaaiiai c?inoaiiy oe?i, ui aeieo?
aeiiii?/iee ?icaeoie. I?e oeueiio iacaeaaeii a?ae oiai, ye? iiaeaoee
(oaoi?/ii aeineiiae? /e i?, iecuee? /e aenie?) ia?aaeaa/ai?
caeiiiaeaanoaii, aieiaiei noa? i?eei ia anoaiiaeaiee ?ioeyoe?eiee
iiaeaoie ia caiuaaeaeaiiy a iaoe?iiaeuei?e aaetho?. ?, ii-o?ao?, ui
iiaeaoeiao nenoaio o?aaa iano?ithaaoe oaeei /eiii, uia aiia iiaea
ii?iaeueii ooieoe?iioaaoe a oiiaao ianoaa?eueii? ainiiaea?nueei?
eii’thieoo?e.

Aea o?iainiaa noaa?e?caoe?y – oea ia naiioe?eue. Aieiaia caaaeaiiy –
caaacia/aiiy aeiiii?/iiai ?inoo oeyoii iiaiiai aeei?enoaiiy, no?oeoo?ii?
ia?aaoaeiae ? iiaea?i?caoe?? iayaiiai ae?iaie/iai iioaioe?aeo.
I/aaeaeii, ui noaa?e?caoe?y ia iiaea aooe o?eaaeith, aeiee ia aeinyaiooi
c?inoaiiy aaeiaiai aioo??oiueiai i?iaeoeoo, ui caaacia/o? iaaeoiaeaeaiiy
?ano?n?a, iio??aieo aeey nioe?aeueii? aaeaioaoe?? ianaeaiiy ? oi?ioaaiiy
iiai? no?oeoo?e ?iaanoeoe?e, ae?iaieoeoaa ? niiaeeaaiiy. Oiio, ui
noino?oueny iiaeaoeiai? iie?oeee, oi ?e o?aaa i?eaeaoe ni?yiiaai?noue ia
noeioethaaiiy ?icaeoeo ae?iaieoeoaa ca ?aooiie iineaaeaiiy iiaeaoeiaiai
i?ano.

?acii c oei a oiiaao o?ainoi?iaoe?? aeiiii?ee, ui noi?iaiaeaeo?oueny
ainiiaea?nueeith e?ecith, ?niothoue iaai? athaeaeaoi? iaiaaeaiiy uiaei
eiiiainaoe?? iane?aee?a i/?eoaaiiai (i?eiaeii? oei/aniaiai) nei?i/aiiy
iiaeaoeiaeo iaaeoiaeaeaiue. Oea, cie?aia, iayai?noue ia’?eoeaieo iaae
ai?n?? aea?aeaaieo oe?iieo iaia??a ? nei?i/aiiy aea?aeaaieo aeaeaoe?a.
Inoaii? a ?aaeueiiio ia/eneaii? aaea cia/ii iaio, i?ae ia iiiaio ii/aoeo
?aoi?i, a ?oith iniiaio /anoeio (a?eueoa 50%) neeaaeathoue aeo?aoe
nioe?aeueiiai oa?aeoa?o (?en. 1). sseui o?iainoaaoe aea?aeaai?
nioe?aeuei? aeaeaoee oi/a a ia ??ai? 1990 ?ieo (a a?aeoiae?
aeaiia?ao?/ia neooaoe?y cia/ii iia??oeeany), oi o?eueee aiie neeaaeooue
a?eueo 40% AAI, ae?iaeaiiai o 1997 ?ioe?.

Aei i?iiiceoe?e ii nei?i/aiith iiaeaoe?a c i?aei?e?inoa, ui neeaaeathoue
iniiaio /anoeio aeioiae?a athaeaeaoo, o?aaa i?aeoiaeeoe aeoaea
iaa?aaeii, a naia c o?aooaaiiyi ?aaeueieo iiaeeeainoae aeey
a?aeiia?aeieo eiiiainaoe?e c iaoith i?aeo?eiaiiy a?aie/ii aeiionoeiiai a
aeaieo ianoaaeiao nooiaiy athaeaeaoii? iacaaeainiaaiino?. Aeiiii?/ia
c?inoaiiy nei??oa aeinyaa?oueny a ?acoeueoao? i?yieo aea?aeaaieo
?iaanoeoe?e, ui o?iainothoueny ca ?aooiie iiaeaoeiaeo iaaeoiaeaeaiue,
i?ae a ?acoeueoao? cieaeaiiy iiaeaoeiaiai oeneo ia i?aei?e?inoaa,
?aaeoe?y yeeo ia oae? ae?? iiaea aooe iaia?aaeaa/aiith. Oiio eiaeiee
e?ie, ui aaeeaa?oueny a iaeano? iiaeaoeiai? iie?oeee, iiaeiai aooe
?aoaeueii i?iaeoiaiei ? iaa?oioiaaiei, a aieiaia oaaaa iiaeiia
i?eae?eyoeny ieaiii??iiio aaeineiiaeaiith athaeaeaoii-iiaeaoeiaeo
?inoeooo?a ? i?ioeaaeo? aeey aeinyaiaiiy a?eueoiai nooiaiy ?oiuei?
a?aeiia?aeiino? iiaiio aeiiii?ei-i?aaiaiio na?aaeiaeuo.

Ca ?iee, ui ieioee c iiiaioo i?iaieioaiiy iacaeaaeiino? Oe?a?ie, aoea
c?iaeaia aaeeea ?iaioa ii ?icaeoeo ? aaeineiiaeaiith iiaeaoeiai?
nenoaie. Oea noino?oueny ye ?inoeooo?a, a?aeiia?aeaeueieo ca ia/eneaiiy,
noyaiaiiy ? ?iciiae?e iiaeaoe?a, oae ? ii?iaoeaii-i?aaiai? aace
iiiaeaoeoaaiiy. Ia i?ioyc? oeueiai ia??iaeo i?eeiyoi aeanyoee caeii?a,
aeaeaii oeny/? ii?iaoeaieo aeo?a, eeno?a, ?ic’yniaiue. Aieiaiee
i?aenoiie aeeiiaii? ?iaioe iieyaa? a oiio, ui ca?ac, ia a?aei?io a?ae
ia?oeo ?ie?a iacaeaaeiino?, iiiaeaoeoaaiiy a iniiaiiio ii?iaoeaii
a?ae?aaoeueiaaii, iia? o?neaeuei? ?inoeoooe noai?aii, aaaaoi iaaeie?e?a,
ui aoee i?eoaiaii? iiaeaoeia?e nenoai? ia iiiaio ii/aoeo ?eieiaeo
?aoi?i, onoiaii. Oaia? iio??aii aaeeoe caoiaee c ?icoe?aiiy iiaeaoeiai?
aace, ciaioaiiy a?aie/ieo noaaie ? aaeineiiaeaiiy iaoai?cio ae??
iiaeaoe?a, i?aeaeuaiiy nooiaiy ?o cai?o oa ni?iuaiiy nenoaie
iiiaeaoeoaaiiy – oiaoi aeeiiaoe ae??, ui iiaeia aaaaeaoe oi?aa?naeueieie
aeey iiaea?i?caoe?? iiaeaoeiaeo nenoai a oiiaao ainiiaea?nueeiai
?aoi?ioaaiiy, ? ye? aoee c?iaeai?, iai?eeeaae, aaaaoueia
eaoeiiaia?eeainueeeie e?a?iaie o iinonoaa?e?caoe?eiee ia??iae (ia
ii/aoeo 90-o ?ie?a).

Aea ? ua iaeia aaaeeeaa caaaeaiiy, ui ia? i??i?eoaoia cia/aiiy aeey
Oe?a?ie. Iacaaaeath/e ia a?aeiinio caieioo?noue iiaeaoeiai? nenoaie ia
o?neaeueieo ooieoe?yo, ?? ooieoe?iioaaiiy ye i?i?ioi ia iiaeiii
ia?aoeiaeaeaoe aeiiii?/iiio ?icaeoeo. Naia o oeueiio ieoaii? noiniaii
niaoeeo?/ieo oiia o?ainoi?iaoe?? ieaiiai? aeiiii?ee, iniiaaii? ia
aaeeeeo i?iieneiaeo i?aei?e?inoaao, aei ci?oaii?, ui aeei?enoiao?
?eieiaee eii?aeeiaoe?eiee iaoai?ci, ua o?aaa ciaeoe caaeainiaai?
??oaiiy. Aiie iiaeii? aacoaaoeny ia oaeeo iaoeiaeo i?eioeeiao, ui
a?aoiaothoue ye iio?aae noa’?eo?a iiiaeaoeoaaiiy a iiaeo oiiaao
ainiiaea?thaaiiy, oae ? aioo??oith eia?eo ?icaeoeo naii? iiaeaoeiai?
nenoaie.

?ICAe?E 2. AIAE?C Ae?TH*I? NENOAIE IIIAeAOEOAAIIss I?AeI?E?INOA A
OE?A?I?. Aiae?c iiaeaoeiai? nenoaie Oe?a?ie iieacaa, ui a oe?eiio oaia?
aiia aaea ia aeoaea a?ae??ciy?oueny a?ae oeo, ui iathoue ?icaeiai?
e?a?ie ?a?iie. Oea noino?oueny ye neeaaeo ? no?oeoo?e (aaaii? iiaeaoee
ia niiaeeaaiiy o aeaeyae? o?aaeeoe?eiiai aeey ?a?iiaenueeiai Nithco IAeA
? aeoeec?a; iniiaai? ia aeaeea?aoe?yo i?eaooeia? iiaeaoee c th?eaee/ieo
? o?ce/ieo in?a; a?aeiinii aaeee? a?ae?aooaaiiy ia iaia’yceiaa
nioe?aeueia no?aooaaiiy; ieoi, ui caeia? iaaaeeeo ieoiio aaao o
aeioiaeao athaeaeaoo), oae ? ??aiy iiaeaoe?a (a?eueoa 30 aea iaioa 50%
AAI). Oe?a?inueea iiaeaoeiaa nenoaia ca nai?ie ia?aiao?aie aeeae/a aei
oeo, ui oa?aeoa?i? aeey ?iaeono??aeueieo aea?aeaa ? ?a?iiaenueeeo
ainiiaea?nueeeo ? eoeueoo?ieo o?aaeeoe?e, i?ae aeey a?aeieo e?a?i c
iecueeei ??aiai aia?ainiiaeeaaiiy ia aeooo ianaeaiiy ? ia?icaeiaiith
ia?iaiith i?iieneia?noth. Oea i?e?iaeii, ine?eueee iiaeaoeiaa nenoaia
iaieio/a a?aeaeaa? iniaeeaino? ia?iaeiiai ainiiaea?noaa, ooiaeaiaio
yeiai a Oe?a?i? neeaaeathoue aaeee? iaoeiiaoae?ai?, iaoaeo?a?ei?,
o?i?/i?, aoaeaaeiaoai? oa aia?aaoe/i? i?aei?e?inoaa. Iacaaaeath/e ia
aeiiii?/io e?eco, aiie ae?iaeythoue a aeae?eueea ?ac?a a?eueoa
i?iaeoeoe??, i?ae, iai?eeeaae, n?euenueea ainiiaea?noai, a o?oaeia?
?ano?ne a?ae??ciythoueny aenieei ??aiai ina?oe (ia?aaaaeia /anoeia
ianaeaiiy, caeiyoiai a ia?iaeiiio ainiiaea?noa?, ia? aeuo ? na?aaeith
ina?oo).

Aeoiee iiaeaoeiai? i?iaeaie eaaeaoue a oiio, ui oi/a ainiiaea?noai ?
ianaeaiiy a Oe?a?i? ?a?iiaenueeiai oeio, aea i?eaooee ia aeooo ianaeaiiy
a?aeiinii iecuee?, a?eueo oiai ciaioothoueny ia i?ioyc? inoaii?o ?ie?a.
Oae, yeui o Aaeeeia?eoai??, I?ia//ei?, O?aioe??, ?oae?? (ye ? Oe?a?ia,
aiie iathoue /enaeuei?noue ianaeaiiy a?eueo 50 iei. /ie.) AII ia aeooo
ianaeaiiy ia?aaeuo? $20 000, oi a Oe?a?i? ca?aeii c io?oe?eieo aeaieo
a?i iaioee $1 000. Oiio iiaeaoeiaa nenoaia, ui, a?aoiaoth/e i?iieneiaee
iioaioe?ae oe?a?inueeiai ainiiaea?noaa, a oe?eiio iiaea a aaaaeaoeny
ii?iaeueiith, a oiiaao aeiiii?/ii? e?ece aeyaeeany iaaeinoaoiuei
aoaeoeaiith, oaeith, ui oenia ainiiaea?nueeo ?i?oe?aoeao. ?aaeueiee
iiaeaoeiaee oyaa? a Oe?a?i? a?eueo aaaeeee, i?ae o ?icaeiaieo e?a?iao,
aea ia oiio, ui a?eueoa, i?ae oai, /anoeia AAI ia?a?iciiae?ey?oueny
/a?ac athaeaeaoii-iiaeaoeiao nenoaio, a oiio, ui a i?e iaioee ?ici??
naiiai AAI.

Neeaaei?noue ooieoe?iioaaiiy iiaeaoeiai? nenoaie a oiiaao aeiiii?/ii?
e?ece ?aeue?oii aeyaeythoueny i?e aiae?c? ie?aieo iiaeaoe?a, ui /eiyoue
iaea?eueoee aieea ia ae?yeuei?noue noa’?eo?a ainiiaea?thaaiiy, cie?aia
iiaeaoe?a ia i?eaooie i?aei?e?inoa, aeiaeaio aa?o?noue, a?ae?aooaaiue ia
nioe?aeuei? caoiaee.

Caaaeueia ea?oeia ?icaeoeo oeeo iiaeaoe?a a 1992-1997 ?ieao – iino?ei?
ei?eaoaaiiy caeiiiaeaa/eo ? ii?iaoeaieo aeo?a, o?eaae? ? neeaaei? iiooee
iaea?eueo aoaeoeaii? oaoi?ee iiiaeaoeoaaiiy ye c oi/ee ci?o i?eaooe?a
aea?aeaae, oae ? noeioethaaiiy aaaeaieo iai?yie?a ainiiaea?nueei?
ae?yeueiino?. Oea ii?iaeueiee i?ioean, ine?eueee iacaai? iiaeaoee – oea
aaeee? ca cia/aiiyi aeey aeioiae?a athaeaeaoo ? neeaaei? ca oaoi?eith
ia/eneaiiy iaia’yceia? ieaoaae?, ui oae aai ?iaeoa ca/?iathoue
aeiiii?/i? ?ioa?ane an?o noa’?eo?a ainiiaea?thaaiiy.

O oeae ia??iae iiiaeaoeiaoaaiee i?eaooie a?oiooaaany ia aaeainiaiio, ui
ia/enethaaany ca?aeii c? cae/ieie aeey a?o/eciyieo i?aei?e?inoa
i?eioeeiaie aooaaeoa?nueeiai iae?eo. Caaaeyee oeueiio caaacia/oaaeany
ni?yiiaai?noue ia oa, ui iiaeaoie ia? aeeo/aoe i?eaooie, a ia eai?oae
i?aei?e?inoa.

IAeA, a?aeiiee c ca?oa?aeiiai aeina?aeo ye oaoi?/ii iaea?eueo aeineiiaea
oi?ia iai?yiiai iiiaeaoeoaaiiy aeaeaoe?a, aecia/aany ii i?eeiyoiio a
?a?ii? iaoiaeo iaeeaaeieo.

Oi/ aei ii/aoeo 1997 ?ieo ye o a?aeiioaii? IAeA, oae ? o a?aeiioaii?
iiaeaoeo ia i?eaooie cia/io /anoeio oaoi?/ieo ieoaiue aoei ae??oaii,
iaeiae aeeiiaiee aiae?c iieacaa, ui aiie ana ae oaee iaee ?noioi?
iaaeie?ee, ui iaaaoeaii a?aeaeaaeeny ia aoaeoeaiino? iiaeaoeiai?
nenoaie.

O a?aeiioaii? iiaeaoeo ia i?eaooie i?aei?e?inoa oea:

neeaaeia ? caieooaia nenoaia ?iciiae?eo aeaeaoe?a i?aei?e?inoa i?ae
aeaea?aeaie o?iainoaaiiy (aeo?aoaie ae?iaieoeoaa aai i?eaooeii, ui
caeeoa?oueny a ?oiueiio ?icii?yaeaeaii?);

a?aenooi?noue aooaaeoa?nueeeo noaiaea?o?a, ui aecia/aee a ?aeei?
i?eioeeie ?ic?aooieo nia?aa?oino? ?aae?ciaaii? i?iaeoeoe?? ?
iiiaeaoeiaoaaiiai i?eaooeo;

canoa??eee ii?yaeie aii?oecaoe?? iniiaieo oiiae?a.

Ui noino?oueny IAeA, oi oea:

canoinoaaiiy ??cieo iaoiae?a ?ic?aooieo ciaia’ycaiue ii IAeA o
caeaaeiino? a?ae eaoaai??? ieaoieea iiaeaoeo ? aeaeo ainiiaea?nueeeo
iia?aoe?e;

a?aenooi?noue ?aeeiiai ii?yaeeo ioi?ieaiiy ia?aeiieo aeieoiaio?a, ui
o?enothoue noie IAeA o oe?i? ?aae?ciaaieo ? i?eaeaaieo oiaa??a;

iaiaaeaia iaoa??aeueia a?aeiia?aeaeuei?noue aea?aeaae ca iiaia ? a/ania
a?aeoeiaeoaaiiy c athaeaeaoo i?aei?e?inoaai noi iiaeaoeo.

Aieiaiei aea ? iaea?eueo ?noioiei iaaeie?eii oeeo iiaeaoe?a aoei oa, ui
a oiiaao, ye? neeaeeny, aiie ia noeioethaaee ?icaeoie a?o/eciyieo
i?iieneiaeo i?aei?e?inoa, a ioaea, ia ni?eyee iiaeieaiith aeiiii?/ii?
e?ece.

Ia aaeaeiny ae??oeoe i?iaeaio noeioethaaiiy ?icaeoeo ae?iaieoeoaa ? ca
aeiiiiiaith niaoe?aeueieo iiaeaoeiaeo i?euea. A?aenooi?noue i/aaeaeiiai
ca’yceo i?ae iaaeaieie i?eueaaie ? io?eiaieie ?acoeueoaoaie o aeaeyae?
c?inoaiiy ianya?a aeioneo i?iaeoeoe?? ? iiaea?i?caoe?? ae?iaieoeoaa,
oaoi?/i? neeaaeiiu? ?ic?aooieo iiaeaoeiaeo ciaia’ycaiue ? eiio?ieth ca
nieaoith iiaeaoe?a a oiiaao /eneaiieo aeiyoe?a, i?ecaaee aei oiai, ui
iaeanoue canoinoaaiiy iiaeaoeiaeo i?euea i?ioyaii inoaii?o ?ie?a
iinooiiai, aea iaooeeueii iaiaaeoaaeany.

C iaoith onoiaiiy oeeo iaaeie?e?a iiaeaoeiai? nenoaie, noai?aiiy
ni?eyoeeaeo oiia aeey ?icaeoeo ae?iaieoeoaa a 1997 ?ioe? aoea i?iaaaeaia
iiaeaoeiaa ?aoi?ia. Aiia oi?eioeany ia?aaeon?i aeaio iiaeaoe?a, ui
/eiyoue iaea?eueoee aieea ia ae?yeuei?noue i?aei?e?inoa – iiaeaoeo ia
i?eaooie ? IAeA. ?? iniiaia eiioeaioe?y – cieceoe ieoiio aaao iiaeaoe?a
o AAI, iaaeaoe ia?aaaao a?o/eciyiiio oiaa?iae?iaieeo, iie?aueoe iaoai?ci
?ic?aooieo iiaeaoeiaeo ciaia’ycaiue.

Ae?enii, aaaaoi ye? iieiaeaiiy iiaeo Caeii?a Oe?a?ie “I?i iiiaeaoeoaaiiy
i?eaooeo i?aei?e?inoa” ? “I?i iiaeaoie ia aeiaeaio aa?o?noue” iathoue
oaea ni?yioaaiiy: anoaiiaeaiiy ?aeeii? noaaee iiaeaoeo ia i?eaooie;
?icoe?aiiy ia?ae?eo aeo?ao, ia noio yeeo aeicaieaii ciaiooaaoe
iiiaeaoeiaoaaiee i?eaooie; iiaee ii?yaeie aii?oecaoe?? iniiaieo oiiae?a;
?aeeia noaia ?ic?aooieo ciaia’ycaiue ii IAeA; aaaaeaiiy ?aeeii? oi?ie
iiaeaoeiai? iaeeaaeii?; anoaiiaeaiiy iaoa??aeueii? a?aeiia?aeaeueiino?
aea?aeaae ca iaa/ania a?aeoeiaeoaaiiy i?aei?e?inoaai IAeA c athaeaeaoo.

Iaeiae ?io? iieiaeaiiy oeeo aea caeii?a iathoue ae?aiao?aeueii
i?ioeeaaeia ni?yioaaiiy: aeieeiaiiy iiaeaoeiaeo ciaia’ycaiue ii
i?eioeeio ia?oi? c iiae?e, ui noaeany ?ai?oa (a?aeaaioaaeaiith
i?iaeoeoe?? aai ?? iieao?); iaiaaeaiiy aeo?ao ia an? aeaee ?aiiioo 5%
noeoiii? aaeainiai? aa?oino? a?aeiia?aeieo a?oi iniiaieo oiiae?a ia
ii/aoie ca?oiiai ia??iaeo; iaeeaaeaiiy IAeA io?eiaieo aaain?a, a oaeiae
ae?iaie/eo caian?a ? iaeaaeiaiiy, ui ?iii?oothoueny; aeene?ei?iaoe?eia
iiiaeaoeoaaiiy aa?oa?ieo iia?aoe?e ? aeaye? ?io?.

Aaaeeeaith iniaeea?noth iiaiai caeiio i?i iiaeaoie ia i?eaooie
i?aei?e?inoa noaa iiaee ii?yaeie aii?oecaoe?? iniiaieo oiiae?a.
I?iaaaeaiee eiai aiae?c aeicaieea c?iaeoe oae? aeniiaee. Ii-ia?oa, i?e
a?aeiinii aenieeo oaiiao ?ioeyoe?? a, ioaea, aenie?e aaie?anuee?e
noaaoe? a?aenioea iiaee ii?yaeie aii?oecaoe?? ca iaoiaeii caeeoeo, ui
ciaioo?oueny, a oei a?eueo i?enei?aia aii?oecaoe?y (aeey a?oie oiiae?a
3) a?eueo aea?aei?, i?ae e?i?eia aii?oecaoe?y ii ii?iao 1991 ?ieo. sse
aeaeii c ?en. 2, i?e ii?i? aeeneiiooaaiiy ??ai?e iae?eia?e noaaoe? IAO
4,5% a eaa?oae (aoea anoaiiaeaia 8 eeiiy 1997 ?ieo), ii?ia e?i?eii?
aii?oecaoe??, ui aeicaiey? iaeiie/eoe oaeo ae noio a?ae?aooaaiue, ye ?
iaoiae caeeoeo, ui ciaioo?oueny aeey a?oie oiiae?a 2, iiaeiia aooe
i?eaeecii 4,2% a eaa?oae aai a?ey 17% a ??e. Oea a?eueoa, i?ae ii?ie
aii?oecaoe?? 1991 ?ieo, anoaiiaeai? aeey ia/enethaaeueii? oaoi?ee ?
aaaaoueio aeae?a aaoiiia?eueiiai o?ainii?oo.

Ii-ae?oaa, /ei ieae/a ii?ia aii?oecaoe?? ca iaoiaeii caeeoeo, ui
ciaioo?oueny, oei iaio iii?oiee aieea noaaee aeeneiioo ia a?aeiini?
ia?aaaae ?icaeyiooeo iaoiae?a aii?oecaoe??. Oiio, aeey a?oie oiiae?a 1
canoiniaoaaoe aii?oecaoe?th ca iaoiaeii caeeoeo, ui ciaioo?oueny,
iaaeioe?eueii – ?ic?aooiee o ii??aiyii? c e?i?eiei iaoiaeii ?noioii
oneeaaeiththoueny, a aeiiii?/iee aoaeo iacia/iee.

?, ii-o?ao?, ine?eueee ?niothoue a?aei?iiino? a aeiiii?/i?e aoaeoeaiino?
ie?aieo iaoiae?a ?ic?aooieo aii?oecaoe??, a oaeiae ine?eueee noa’?eoe
ainiiaea?thaaiiy nai? iathoue i?aai i?eeiaoe ainiiaea?nuee? ??oaiiy,
ino?eueee aeioe?eueii iaaeaoe ?i i?aai naiino?eiiai aeai?o iaoiaeo
nienaiiy.

Oe? aeniiaee a oe?eiio a?aeiia?aeathoue i?aeoeoe? ?icaeiooeo e?a?i, a
yeeo, cae/aeii, i?aei?e?inoaa iathoue i?aai aeae?aoe i?ae ??aiii??iei ?
i?enei?aieie iaoiaeaie aii?oecaoe??, a aeey aoaeeie?a ? nii?oae
aeei?enoiaothoueny o?eueee e?i?ei? ii?ie nienaiiy.

sseui ae oa?aeoa?ecoaaoe i?eaeaoi?noue anoaiiaeaiiai caeiiii ii?yaeeo
aii?oecaoe?? aeey o?iainiai? ca?oiino?, oi o?aaa a?aecia/eoe, ui
cai?iiiiiaaiee iaoai?ci aii?oecaoe?eieo a?ae?aooaaiue ia a?aeaeaa? ? a
i?eioeei? ia iiaea a?aeaeaaoe ?aaeueiiai noaio iniiaieo oiiae?a. Ioaea
a?i ia iiaeiai aeei?enoiaoaaoeny o o?iainia?e ca?oiino?, ine?eueee
aee?eaey? ?ioi?iaoe?th i?i noai aeoea?a i?aei?e?inoaa, i?ecia/aio aeey
a?aeiia?aeieo caoe?eaaeaieo ei?enooaa/?a.

Aieiaiith ae iniaeea?noth iiaeo Caeii?a Oe?a?ie “I?i iiiaeaoeoaaiiy
i?eaooeo i?aei?e?inoa” ? “I?i iiaeaoie ia aeiaeaio aa?o?noue” ? oa, ui
ieie aoee aaaaeai? i?eioeeiiai iiaee ii?yaeie aecia/aiiy o?iainiaeo
?acoeueoao?a ? noaia ?ic?aooieo iiiaeaoeiaoaaiiai i?eaooeo. Aiie ia aoee
?ai?oa ai?iaiaai? ? noia?a/aoue iniiaiiieiaeiei ?aeayi aooaaeoa?nueeiai
iae?eo, cie?aia i?eioeeio a?aeiia?aeiino?. Oea i?ecaaei aei oiai, ui
??cei oneeaaeieeany oaoi?ea ?ic?aooieo iiaeaoeiaeo ciaia’ycaiue, aeieeea
(ii/eiath/e c ae?oai? iieiaeie 1997 ?ieo) caieooaia ? i?/ei ia
aei?aaaeaia neooaoe?y ??cieo i?aaee aecia/aiiy iiiaioo io?eiaiiy
aeioiae?a caeaaeii a?ae aeaeo iiaeaoeo, c’yaeeeny i?eioeeiia?
?ica?aeiino? i?ae iiaeaoeiaei iae?eii, c iaeiiai aieo, o?iainiaei ?
oi?aae?inueeei iae?eii, c ?ioiai aieo, i?ae iiaeaoeiaith ? o?iainiaith
ca?oi?noth. Cie?aia oea noino?oueny a?aei?iiinoae i?ae o?iainiaeie ?
iiaeaoeiaeie i?aaeeaie:

aecia/aiiy iiiaioo ?aae?caoe?? i?iaeoeoe?? (?ia?o, iineoa);

a?aooaaiiy aeo?ao ia i?eaeaaiiy oiaa?ii-iaoa??aeueieo oe?iiinoae (c
iaoith ia/eneaiiy ciaia’ycaiue c iiaeaoeo ia i?eaooie
oiaa?ii-iaoa??aeuei? oe?iiino? iiaeooue nienoaaoeny ia aaeia? aeo?aoe,
ia i/?eoth/e iiiaioo ?oiueiai oaeoe/iiai iaaeoiaeaeaiiy ?
ii?eaooeoaaiiy);

ia/eneaiiy nia?aa?oino? ?aae?ciaaii? i?iaeoeoe??;

iae?eo aeo?ao ? o?iainiaeo ?acoeueoao?a o ca’yceo c cae?eniaiiyi
aa?oa?ieo (oiaa?iiai?iieo) ainiiaea?nueeeo iia?aoe?e;

aecia/aiiy noi aii?oecaoe?eieo a?ae?aooaaiue ? iae?eo iniiaieo oiiae?a.

sse a?aeiii ?c aeina?aeo ?icaeiooeo e?a?i, i?ae iiaeaoeiaith ?
o?iainiaith ca?oi?noth iiaeooue ?nioaaoe a?aei?iiino?. Aea, ii-ia?oa,
oai aiie noinothoueny ie?aieo, aieiaiei /eiii ae?oai?yaeieo aniaeo?a ?
ia ii?ooothoue iniiaiiieiaeieo i?eioeei?a iae?eo o?iainiaeo ?acoeueoao?a
ainiiaea?nueei? ae?yeueiino? i?aei?e?inoa. O ?icaeiooeo e?a?iao aiie
aecia/athoueny iaoiaeii ia?aooaaiue (accrual basis) ? iniiaai? ia
?ic?aooieao nia?aa?oino? ?aae?ciaaii? i?iaeoeoe??. Ii-ae?oaa, oae?
a?aei?iiino? oai aeiioneathoueny caeaa?eueoiai c iaoith iieaaoaiiy
iiaeaoeiaiai oyaa?y. A iiaiio ae oe?a?inueeiio caeiiiaeaanoa? iino?ei?
?ica?aeiino? i?ae iiaeaoeiaei ? o?iainiaei iae?eii aiane?aeie
cai?iiiiiaaiiai iaoiaeo aecia/aiiy aeaoe ?aae?caoe?? ii ia?o?e c iiae?e,
ui noaeany, icia/athoue aeiiae ieaoeoe iiaeaoee ca aoaeue-yeeo ianoaaei
ainiiaea?nueei? ae?yeueiino? – iaa?oue iacaaaeath/e ia oa, ui i?e
oeueiio ii?ooothoueny o?aaeeoe?ei? i?eioeeie iae?eo, ye? eaaeaoue a
iniia? anyeiai a?ciano.

Ii-o?ao?, iayai?noue ?ica?aeiinoae i?ae, c iaeiiai aieo, iiaeaoeiaei ?,
c ?ioiai aieo, o?iainiaei ? oi?aae?inueeei iae?eii, i?ae iiaeaoeiaith ?
o?iainiaith ca?oi?noth ia iiaea o?aeooaaoeny ye i?aaeei, “na?oiaee
noaiaea?o”, canoinoaaiiy yeiai ? iaia’yceiaei, ui ia aeiaaa?
aeiaeaoeiai? a?aoiaioaoe??. Iaai?ioe, o?aaeeoe??th iae?eo aaaaoueio
?a?iiaenueeeo e?a?i ? ye?ac eaeueeoethaaiiy ye iiiaeaoeiaoaaiiai
i?eaooeo, oae ? i?eaooeo, ui ?iciiae?ey?oueny, ii ?aeeieo i?aaeeao.

Ii-/aoaa?oa, i?e ae??oaii? ieoaiiy i?i oo aai ?ioo eiioeaioe?th iae?eo
o?aaa ia?aaeon?i nie?aoeny ia iaoe?iiaeuei? o?aaeeoe??. I?e oeueiio
aaaeeeai oaeiae a?aoiaoaaoe aeo?aoe, iia’ycai? c i?aeaioiaeith ?
ia?ai?aeaioiaeith eaae??a. I?aeoeea iieaco?, ui aianoe ci?ie a i?aaeea ?
iieiaeaiiy – oea ua ia ??oaiiy i?iaeaie. Iaiao?aei? aaeee? coneeey ii
ia?aiaa/aiith oao?aoe?a, ia?aaoaeia? nenoaie i?ioan?eiiai ina?oe.

Oaeei /eiii, o?oaeiiu?, c yeeie c?oeioeeny i?aei?e?inoaa (iniaeeai
aaeee?, ui iathoue neeaaei? nenoaie ?a?no?aoe?? ? ocaaaeueiaiiy
?ioi?iaoe?? i?i oaiaee ? iiae??) o oiae? i?aeoe/iiai canoinoaaiiy iiaeo
caeii?a, iia’ycai? c oei, ui iiaeaoeia? ?aoi?ie aeyaeeeny iaaeinoaoiuei
i?aeaioiaeaieie aieiaiei /eiii o a?aeiioaii? ?ioi?iaoe?eii-iae?eiaeo
aniaeo?a aieeao iiaeaoe?a ia noa’?eo?a ainiiaea?thaaiiy. ??oaiiy aoee
i?eeiyo? aac /?oeiai ona?aeiieaiiy ? oi?ioethaaiiy iieiaeaiue, ui
aecia/athoue iiaoaeiao iiaeaoeiai? nenoaie o oeueiio a?aeiioaii?, aac
e?eoe/iiai inieneaiiy iiaeeeaeo aeueoa?iaoea ? i?iaiico i/?eoaaieo
iane?aee?a.

O oe?eiio iiaeaoeiaa ?aoi?ia 1997 ?ieo ia ae??oeea i?iaeaio noai?aiiy
ni?eyoeeaiai iiaeaoeiaiai ?aaeeio aeey ?icaeoeo i?iieneiaino?, ine?eueee
iia? Caeiie Oe?a?ie “I?i iiaeaoie ia aeiaeaio aa?o?noue” ? “I?i iiaeaoie
ia i?eaooie i?aei?e?inoa”:

i?noyoue iieiaeaiiy, ui ?aaeeeaeueii ci?iththoue iaoiaeieia?th
aooaaeoa?nueeiai iae?eo ? i?aai?caoe?th ia?ao aeieoiaio?a, noia?a/aoue
ocae/a?iei a ?eieia?e aeiiii?oe? aooaaeoa?nueeei i?eioeeiai;

??cei oneeaaeiththoue oaoi?eo ?ic?aooieo iiaeaoeiaeo ciaia’ycaiue;

icia/athoue o ?yae? aeiaaee?a iineeaiiy iiaeaoeiaiai oeneo ia
oiaa?iae?iaiee?a;

aeiaaathoue o?eaaeiai ? nenoaiaoe/iiai iaa/aiiy iniaeeainoyi iiaiai
caeiiiaeaanoaa oao?aoe?a i?aei?e?inoa ? iiaeaoeiai? aaei?i?no?aoe??,
/iai oaeoe/ii c?iaeaii ia aoei.

Aianai? /enaeuei? ci?ie ? aeiiiaiaiiy aei caeii?a, oi/ ? iie?auothoue
?yae oaoi?/ieo iiiaio?a, aea ia neaniaothoue i?eioeeiiaeo iiieeeiaeo
??oaiue, ui iaaaoeaii a?aeaeaathoueny ia ae?yeueiino? ia?aaeon?i aaeeeeo
i?iieneiaeo i?aei?e?inoa.

sseui oa?aeoa?ecoaaoe e?euee?niee aniaeo aieeao iiaeaoe?a ia
ae?iaieoeoai, oi ? ooo aei oaia??oiueiai /ano neooaoe?y caeeoa?oueny
iai?oaeaiith.

sse iieacaee iaaaeae? a 1997 ?ioe? ni?iae ciaioaiiy iiaeaoeiaiai
iaaaioaaeaiiy ia nia?aa?o?noue i?iaeoeoe?? ca ?aooiie nei?i/aiiy
a?ae?aooaaiue ia nioe?aeuei? caoiaee, aiane?a ia ?aiiio ? oo?eiaiiy
aaoiiia?eueieo aei??a, c?iaeoe oea iai?inoi. ? ia o?eueee oiio, ui a
?acoeueoao? oaeeo ae?e aeaoi?io?oueny no?oeoo?a aeioiae?a, aeeeeeath/e
ii?? iaaieo a?oi ?oi?o iaea?aeoaa/?a. Ni?aaa ua e a oiio, ui ci?ie
iiaeaoe?a /eiyoue ia oiaa?iae?iaiee?a ia o?eueee i?yiee (/a?ac
nei?i/aiiy aai c?inoaiiy aeioiae?a, ui caeeoathoueny i?ney nieaoe
iiaeaoe?a), aea ? cai?ioiee aieea – /a?ac caeaaei?noue ia?aiaeo eioo?a
a?ae oaii?a ?ioeyoe??, ui aecia/athoueny ?ici??aie i?eaooe?a, ye?
iaaeoiaeyoue aei athaeaeaoo; ci?io ieaoini?iiiaeiiai iiieoo ia
i?iaeoeoe?th oa ?io? /eiieee, ui iio?aaothoue niaoe?aeueiiai aea/aiiy.

?ICAe?E 3. IIAeAETHAAIIss AIEEAO IIAeAOE?A IA AINIIAeA?-NUeEO
Ae?ssEUeI?NOUe I?IIENEIAEO I?AeI?E?INOA. Aeey ioe?iee aieeao iiaeaoe?a
ia ?icaeoie ae?iaieoeoaa aoei ?ic?iaeaii aeiiii?ei-iaoaiaoe/io iiaeaeue.
Aiia iiaoaeiaaia oaeei /eiii, ui ?i?oo? o?iainiai-ainiiaea?nueeo
ae?yeuei?noue i?iieneiaiai i?aei?e?inoaa: i?eaeaaiiy iei
iaoa??aeueii-oaoi?/ieo ?ano?n?a, aeei?enoaiiy ?o aeey aeioneo
i?iaeoeoe??, ui ?aae?co?oueny ia ?eieo ii oe?iao iiieoo, ?iciiae?e
io?eiaii? ae?o/ee ia nieaoo iiaeaoe?a (ia i?eaooie, IAeA ? ia?aooaaiue
ia ca?ia?oio ieaoo), i?eaeaaiiy iiaeo ii?oe?e iaoa??aeueii-oaoi?/ieo
?ano?n?a (?en. 3).

?en. 3. Iine?aeiai?noue aeeiiaiiy ?ic?aooie?a aeey aecia/aiiy aieeao
iiaeaoe?a ia ae?yeuei?noue i?iieneiaeo i?aei?e?inoa ca aeiiiiiaith
aeiiii?ei-iaoaiaoe/ii? iiaeae?

sse ao?aeia ?ioi?iaoe?y aeei?enoaii niaoe?aeueii i?aeaioiaeai? aeai?, ui
oa?aeoa?ecothoue ?iaioo i?iieneiaino? Oe?a?ie a oe?eiio ca 1991-1996
?iee. Oaeei /eiii aiia any aenooia? ye ?aeeiee noa’?eo ainiiaea?thaaiiy
(i?aei?e?inoai-i?aaenoaaiee), ae?yeuei?noue yeiai ?i?oo?oueny. I?e
oeueiio, iaeiae, iiaeaeue ia ? ?ino?oiaioii i?iaiicoaaiiy ?icaeoeo
i?iieneiaino?, a i?ecia/aia o?eueee aeey aiae?co iaoai?cio aieeao
iiaeaoe?a o ainiiaea?nueeeo neooaoe?yo, ye? ?icaeyaeothoueny (a?eueoee
aai iaioee ??aaiue ?ioeyoe??, neeueiee aai neaaeee ca’ycie i?ae
aeioiaeaie athaeaeaoo ? oaiiaie c?inoaiiy oe?i, aeanoe/iee aai
iaaeanoe/iee iiieo ia i?iaeoeoe?th, ui aeionea?oueny).

Iiaeaeue ?aae?ciaaii o aeaeyae? i?ia?aie aeey IAII c aeei?enoaiiyi
na?aaeiaeua i?ia?aioaaiiy Delphi 1.0. A i?e ? ooieoe?? aaiaeo ao?aeieo
aeaieo, aeeiiaiiy ?ic?aooie?a ? aeaiaeo ?acoeueoao?a o aeaeyae?
oaaeeoeue ? a?ao?e?a.

Ia a?aeciaeo a?ae iioei?caoe?eieo iaoaiaoe/ieo iiaeaeae i?aeo?ae, ui
iniiaaiee ia ?i?oaoe?eiiio iiaeaethaaii?, aeicaiey?:

a?eueo eiie?aoii iienoaaoe ainiiaea?nueeo ae?yeuei?noue i?aei?e?inoa a
aeeiai?oe? ? iaea?aeoaaoe ?acoeueoaoe, ye? oa?aeoa?ecothoueny cae/ieie
aeey aeiiii?no?a i?aei?e?inoa ? oao?aoe?a a iaeano? iiiaeaoeoaaiiy
iieacieeaie;

aecia/aoe aieea oe?ieiai eiea ao?aeieo ci?iieo (??ci? neeaae ? noaaee
iiaeaoe?a, a?eueoa aai iaioa ?aioaaaeuei?noue i?iaeoeoe??, ??ciiiai?oi?
ni?aa?aeiioaiiy i?ae oiiaii-iino?eieie ? oiiaii-ci?iieie aeo?aoaie) ia
ae?yeuei?noue i?aei?e?inoa ? ?oi? ieaoaae? aea?aeaa?, a oiio ia iaiaaeo?
aeine?aeieea cacaeaeaa?aeue caaeaieie aei?noeeie ?aieaie.

Iaaeie?ee oaeiai i?aeoiaeo – aeniea neeaaei?noue i?ia?aiii? ?aae?caoe??
ia IAII, aaeeea /enei iiaeeeaeo aa??aio?a ?ic?aooie?a, iaioa
i?eaeaoi?noue c oi/ee ci?o ioe?iee iae?iaeiiii?/ieo iane?aee?a.

Aeey aea/aiiy aieeao iiaeaoe?a ia ae?yeuei?noue i?iieneiaeo i?aei?e?inoa
? aeioiaee athaeaeaoo ca aeiiiiiaith aeiiii?ei-iaoaiaoe/ii? iiaeae? aoei
i?iaaaeaii ?yae ia/enethaaeueieo aenia?eiaio?a (a?eueoa 40 aa??-aio?a).
Aenia?eiaioe aeeiioaaeeny ii/eiath/e c a?aeiinii i?inoeo (aano?aeoieo)
aa??aio?a, ui i?ecia/ai? aeey aeyniaiiy iniaeeainoae “iiaaae?iee”
?ic?iaeaii? iiaeae?, aei a?eueo neeaaeieo, ui e?aua a?aeoai?ththoue
ae?enio i?aeoeeo oa oiiae iiiaeaoeoaaiiy i?aei?e?inoa.

Aeeiiai? ?ic?aooiee iieacaee ianooiia.

E?eoa???i ioe?iee neee aieeao ie?aieo aeae?a iiaeaoe?a ia ?iaioo
i?iieneiaeo i?aei?e?inoa iiaea neoaeeoe i?eaooie, ui ? iniiaiei aeaniei
aeaea?aeii eioo?a aeey ?icaeoeo ae?iaieoeoaa. Iiaeaoie ia i?eaooie
aieeaa? ia ia? i?yii ? oiio iiaea iaoe iaea?eueoee aieea ia
ooieoe?iioaaiiy noa’?eo?a ainiiaea?thaaiiy: yeui aeeo/a?oueny i?eaooie,
cia/eoue ciaioothoueny ?ano?ne ?icoe?aiiai ae?iaieoeoaa – iacaeaaeii
a?ae oiai, ye ci?iththoueny ?io? iiaeaoee. Oiio anoaiiaeaiiy noaaee
iiaeaoeo ia i?eaooie o ?ici???, iaioiio i?ae 100%, ? iaiao?aeiith (aea,
c?icoi?ei, ia aeinoaoiueith) oiiaith caaacia/aiiy ?icaeoeo a?ciano.

IAeA ? ia?aooaaiiy ia ca?ia?oio ieaoo ia i?yii aieeaathoue ia ?ici??e
i?eaooeo, ui caeeoa?oueny a ?icii?yaeaeaii? i?aei?e?inoa. Oiio neea
?oiueiai aieeao a a?eueo?e i??? aecia/a?oueny /eiieeaie, ui i?yii ia
iia’ycai? c iiiaeaoeoaaiiyi, a ? ii a?aeiioaiith aei iueiai ciai?oi?ie.

Cie?aia, noiniaii IAeA ?ic?aooiee iieacaee, ui aaaaoi caeaaeeoue a?ae
i?ecia/aiiy oiaa?o ? oeio iieoioey:

yeui iieoiaoeue aeei?enoiao? i?eaeaaiee oiaa? ye can?a ae?iaieoeoaa, a
ioaea ia? iiaeeea?noue a?aeoeiaeiaoaaoe noie IAeA, ui aoiaeeoue, c
athaeaeaoo, oi a?eueo eiia??ii, ui ai? i?aeaeuaiiy, ai? iiieaeaiiy
noaaie IAeA ia aoaeooue /eieoe neeueiiai aieeao ia o?iainiaa iieiaeaiiy
oiaa?iae?iaieea-i?iaeaaoey oiaa?o;

yeui iieoiaoeue aeei?enoiao? i?eaeaaiee oiaa? ye i?aaeiao niiaeeaaiiy, a
ioaea ia ia? iiaeeeaino? a?aeiineoe noie IAeA ia ?ic?aooiee c
athaeaeaoii, oi a?eueo eiia??ii, ui aoaeo a?ae ci?ie noaaie IAeA aoaea
?iciiae?eyoeny i?ae oiaa?iae?iaieeii-i?iaeaaoeai ? niiaeeaa/ai o
a?aeiia?aeiino? c iniaeeainoyie aeanoe/iino? iiieoo ia oeae oiaa?.

E??i oiai a?eueo aenie? noaaee IAeA /eiyoue iaaaoeaiee aieea ia
i?aei?e?inoaa aiane?aeie iayaiino? ?ic?eao i?ae iiiaioii iieaoe IAeA o
oe?i? oiaa?o ? a?aeoeiaeoaaiiyi eiai c athaeaeaoo, a oaeiae aiane?aeie
i?aeaeuaieo aeaeaoe?a ia i?eaeaaiiy aeiaeaoeiaeo iaoa??aeueii-oaoi?/ieo
?ano?n?a o ?ac? ?icoe?aiiy ae?iaieoeoaa.

Ia?aooaaiiy ia ca?ia?oio ieaoo aieeaathoue ia i?eaooie /a?ac
nia?aa?o?noue i?iaeoeoe??. A oiio neea ?oiueiai aieeao oei a?eueoa, /ei
aeua ?ici?? oiiaii-ci?iieo aeo?ao ia iieaoo i?aoe? o ii??aiyii? c
oiiaii-iino?eieie, a oaeiae, /ei iaioa aeanoe/i?noue iiieoo ia
i?iaeoeoe?th, ui aeionea?oueny.

Aieea ie?aieo iiaeaoe?a ia aeioiaee athaeaeaoo caeaaeeoue, ii-ia?oa,
a?ae aace iiiaeaoeoaaiiy – /ei oe?oa aaca aeaiiai iiaeaoeo, oei
a?eueoith iiaea aooe neea eiai aieeao. Oiio 1% ci?ie noaaee IAeA i?e
?ioeo ??aieo oiiaao oea a?eueo neeueiee cao?ae, i?ae 1% ci?ie noaaee
iiaeaoeo ia i?eaooie aai ia?aooaaiue ia ca?ia?oio ieaoo.

-1, oi ia caaaeath/e ia c?inoaiiy aace – aei ciaioaiiy oeeo noi.

Ii-o?ao?, ci?ia noaaie aeaiiai iiaeaoeo ii?ooo? aaco ia/eneaiiy ?ioeo
iiaeaoe?a, a ioaea ua ? oaeei /eiii aieeaa? ia ieaoaae? i?aei?e?inoa
aea?aeaa?.

Aeeiiai? ?ic?aooiee oaeiae iieacaee, ui cieaeaiiy noaaie iiaeaoe?a,
ii/eiath/e a?ae ?oi?o cae/aeieo cia/aiue (30% – aeey iiaeaoeo ia
i?eaooie, 20% – aeey IAeA, 50% – aeey ia?aooaaiue ia ca?ia?oio ieaoo),
iiaea noi?iaiaeaeoaaoeny c?inoaiiyi ae?iaieoeoaa ? aace iiiaeaoeoaaiiy,
aea ia aa?aioo? ca?eueoaiiy caaaeueii? noie ieaoaae?a i?iieneiaeo
i?aei?e?inoa aea?aeaa? a ei?ioei- ? na?aaeiueino?ieia?e ia?niaeoea?.

C?inoaiiy aeioiae?a athaeaeaoo, iaoiiaeaia cieaeaiiyi noaaie iiaeaoeo i
aeinyaa?oueny ca oiiae

, (1)

noaaea iiaeaoeo i;

– noaaea iiaeaoeo j;

ii noaaoe? iiaeaoeo i;

– aaca iiaeaoeo i.

Aeiiii?/iee nain iaaaaeaii? oi?ioee iieyaa? a oiio, ui oaii c?inoaiiy
aace iiiaeaoeoaaiiy eiaeiiai c anoaiiaeaieo caeiiii iiaeaoe?a,
iaoiiaeaiee ciaioaiiyi noaaee aeaiiai iiaeaoeo, iiaeiai aooe aeinoaoiuei
oaeaeeei, a naia iano?eueee, uia c?inoaiiy ieaoaae?a a athaeaeao o
ca’yceo c ?icoe?aiiyi aace iiiaeaoeoaaiiy a?eueo i?ae eiiiainoaaei
ia?a?nia nei?i/aiiy aeioiae?a aea?aeaae.

=const=20% cieaeaiiy iiaeaoeo ia i?eaooie c 30 aei 25% ia i?ecaaaea aei
ciaioaiiy aeioiae?a athaeaeaoo, eiee o?eaae?noue ?ic?aooieiaiai ia??iaeo
neeaaea n=8 ?ie?a (ca oiiae, ui ia?aiaee eai?oae iaa?oa?oueny 5 ?ac?a ia
??e ? aanue aea?eueiaiee a?ae iiiaeaoeoaaiiy i?eaooie eai?oae?co?oueny).
sseui ae ?aioaaaeuei?noue nyaa? o?eueee 8,9% (aeai? a oe?eiio ii
i?iieneiaino? Oe?a?ie ca 1996 ??e), oi athaeaeaoi? ao?aoe, coiiaeai?
cieaeaiiyi noaaee iiaeaoeo, i?eiee ia iiaeooue aooe eiiiainiaaieie
iiai?noth.

I?ioa, ne?ae a?aoiaoaaoe, ui io?eiai? ?acoeueoaoe coiiaeai? oaeeie
iniaeeainoyie ia?aaeoiia iiaeae?:

aieea iaoeiai-oaoi?/iiai i?ia?ano a?aenooi?e;

noie iice/eiaeo o?iainiaeo ?ano?n?a, ui aeei?enoathoueny a
ainiiaea?nueeiio iai?io?, ca?eueoothoueny ? ciaioothoueny ia?aeaeueii
ci?iai ?ici??o aeanieo ia?aiaeo eioo?a, ai neeaaeathoue ?o
cacaeaeaa?aeue anoaiiaeaio /anoeio;

eai?oaeuei? aeeaaeaiiy a iaeaaeiaiiy ia aeiaaathoue o?eaaeiai ia??iaeo
inai?iiy;

iiieo ia i?iaeoeoe?th, ui aeionea?oueny, aecia/a?oueny cacaeaeaa?aeue
caaeaiith aeanoe/iith e?i??th.

Ci?ia oeeo ia?aaeoiia iiaea iaoe ?noioiee aieea ia ?acoeueoaoe
ia/eneaiue.

E??i oiai iiaeaeue ia a?aoiao? iiaeeeaino? ci?ie i?iii?oe?e ?iciiae?eo
i?eaooeo i?aei?e?inoa i?ae ie?aieie iai?yieaie eiai aeei?enoaiiy,
iayai?noue a?eueieo ae?iaie/eo iiooaeiinoae, i/?eoaaia i?aeaeuaiiy
?iaanoeoe?eii? i?eaaaeeaino? i?iieneiaeo i?aei?e?inoa ? iaaeoiaeaeaiiy a
oeueiio ca’yceo aeiaeaoeiaeo ?ano?n?a o aeaeyae? ciia caeo/aiiai
aeoe?iia?iiai eai?oaeo ? iicee, ni?e/eiaia cieaeaiiyi iiaeaoeiaiai i?ano
eiia??ia nei?i/aiiy ianooaa?a “o?iueiaiai” ae?iaieoeoaa.

I?eioneath/e, ui icia/ai? /eiieee ia iathoue i?eioeeiiaiai cia/aiiy
(i?eiaeii? ia ei?ioeino?ieiaeo /aniaeo ?ioa?aaeao), ? i?aenoaae
i/?eoaaoe iani?eyoeeaeo aeey athaeaeaoo iane?aee?a ciaioaiiy noaaie
iiaeaoe?a c i?iieneiaeo i?aei?e?inoa.

Aeeiiaia aeine?aeaeaiiy oaeiae iieacaei, ui athaeaeaoii-iiaeaoeiao
eiioeaioe?th Eaooa?a iiaeia ?icaeyaeaoe ye ie?aiee aeiaaeie a?eueo
caaaeueii? neooaoe??, a naia oaei?, eiee ae?thoue aeae?eueea iiaeaoe?a,
aaca ia/eneaiiy eiaeiiai c yeeo ia? aeanio aeeiai?eo. Ae?enii, yeui
aaaaeaoe, ui noyao?oueny o?eueee iaeei iiaeaoie, oi oi?ioeo (1) iiaeia
i?aaenoaaeoe o aeaeyae?

. (2)

.

E?eaa Eaooa?a – oea oaea oai?aoe/ia eiino?oeoe?y, ca?aeii c yeith
nei?i/aiiy iiaeaoe?a iiaea ia aeeeeeaoe ?ioeyoe?eiiai athaeaeaoiiai
aeao?oeeoo. A aeena?oaoe?ei?e ?iaio? neooaoe?th eiie?aoeciaaii:
?icaeyiooi eiie?aoiee ia’?eo – i?iieneia?noue ? eiie?aoi? aeaee
iiaeaoe?a, ui iathoue ??ci? iaoai?cie ae??. E??i oiai, ?oi?e aieea
aea/aany o aeeiai?oe? – ca ?yae ?ie?a ?ic?aooieiaiai ia??iaeo, eiee
ci?iththoueny ianyae ae?iaieoeoaa, oe?ie i?iaeoeoe?? ? ??
?aioaaaeuei?noue, a oiiaao ??cieo oaii?a ?ioeyoe?? ? c o?aooaaiiyi
cai?ioieo ca’yce?a.

Oaea iinoaiiaea caaea/? aeicaieeea aeyaeoe aoaeo, yeee iacaaii
aii?oecaoe??th athaeaeaoieo aeioiae?a. Eiee aiaeii/an noyaothoueny
aeae?eueea iaia’yceiaeo ieaoaae?a c aacaie, ui ci?iththoueny i?yii
i?iii?oe?eii c?inoaiith ianya?a ?aae?caoe?? i?iaeoeoe??, oi ia
aoaeue-yeiio caaeaiiio ?ioa?aae? ci?ie noaaee aeaiiai iiaeaoeo
aeanoe/i?noue aace an?o iiaeaoe?a, ui noyaothoueny, ii eiai noaaoe?
aeua, i?ae aeanoe/i?noue o?eueee aeania eiai aace. ?ioeie neiaaie, yeui
iaa?oue ciaioo?oueny noia iaaeoiaeaeaiue a athaeaeao aeaiiai iiaeaoeo
aiane?aeie cieaeaiiy eiai noaaee, oi iaaaoeai? iane?aeee aeey athaeaeaoo
iiaeooue iiai?noth aai /anoeiai eiiiainoaaoeny (aii?oecoaaoeny)
c?inoaiiyi iaaeoiaeaeaiue ?ioeo iiaeaoe?a, noaaea yeeo ia ci?ith?oueny,
a aaca c?inoa?. Oaeei /eiii oe? ?io? iiaeaoee, aace yeeo caeaaeaoue a?ae
ianya?a ae?iaieoeoaa ? ?aae?caoe?? i?iaeoeoe??, aenooiathoue ye
nai???aeiee aii?oecaoi?. A?i aa?aioo?, ui cieaeaiiy aeioiae?a athaeaeaoo
aoaea ia iano?eueee aaeeeei, ye o o?e neooaoe??, eiee noyao?oueny eeoa
iaeei iiaeaoie.

?ici?? aeiaeaoeiaeo aeioiae?a aea?aeaae D neeaaea?

. (3)

sseui cieaeaiiy iiaeaoe?a ia i?ecaiaeeoue aei c?inoaiiy i?eaooe?a
athaeaeaoo, oi aeeth/a?oueny iaoai?ci cai?ioiiai ca’yceo (ciaioaiiy
noaaie iiaeaoe?a – nei?i/aiiy aeioiae?a athaeaeaoo – c?inoaiiy ??aiy
?ioeyoe?? – iia??oaiiy oiia ae?yeueiino? i?aei?e?inoa). sse iieacaee
aeeiiai? ?ic?aooiee, aeai?aciaa cieaeaiiy noaaie iiaeaoe?a (ia i?eaooie
– c 30 aei 15%, IAeA – c 20 aei 10% ? ia?aooaaiue ia ca?ia?oio ieaoo – c
50 aei 25%) i?e ?ioeo ??aieo oiiaao iiaea ?i?oe?thaaoe oaea c?inoaiiy
?ioeyoe??, ui aoaea ciaoe?ithaaoe ia?aia? eiooe noa’?eo?a
ainiiaea?thaaiiy ? i?ecaaaea aei nei?i/aiiy ianya?a ae?iaieoeoaa
i?iaeoeoe?? o ii??aiyii? c ?oi?i ii/aoeiaei ??aiai.

Ca oeeo oiia aeio?eiaiiy i?eioeeio i?i?i?caoe?? ao?ao athaeaeaoo i?ae
/an iiaeaoeiaiai ?aoi?ioaaiiy ia? aaaeeeaa cia/aiiy ia eeoa aeey
?inoeooo?a, ui a?aeiia?aeathoue ca aea?aeaai? aeioiaee, aea ? naieo
i?iieneiaeo i?aei?e?inoa. C oeueiai oaeiae aeo?ea?, ui iaeio e oo ae
noio iiaeaoe?a e?aua iaea?aeoaaoe c aeae?eueeio aeaea?ae. O oeueiio
aeiaaeeo cieaeaiiy noaaee ? ?ici???a iaeiiai iiaeaoeo aoaea
noi?iaiaeaeoaaoeny c?inoaiiyi aace ? noi iaaeoiaeaeaiue ?ioeo ? oaeei
/eiii caiia?aaoe ??ceiio nei?i/aiith aeioiae?a athaeaeaoo.

?ICAe?E 4. IAOEIAI-IAOIAeE*I? ?AEIIAIAeAOe?? II OAeINEI-IAEAIITH
IIIAeAOEOAAIIss I?AeI?E?INOA. O?oaeiiu? iiaeaoeiaiai ?aoi?ioaaiiy, ui
iniaeeai yne?aai aeyaeeeny o oiae? iiaeaoeiai? ?aoi?ie 1997 ?ieo,
iia’ycai? c ii?aeueiith canoa??e?noth naii? eiioeaioe?? caaacia/aiiy
aoaeoeaiiai iiiaeaoeoaaiiy i?aei?e?inoa, iaaeinoaoi?i o?aooaaiiyi
no/anieo iniaeeainoae i?aai?caoe?? aeiiii?ee ? o?iain?a i?aei?e?inoa.
sse iieacaii o ?iaio?, ? aeaa iniiaieo aniaeoe aieeao iiaeaoe?a ia
i?aei?e?inoaa (?en. 4). Ia?oee, iacaaiee e?euee?nii-oaoi?/iei, ca’ycaiee
aieiaiei /eiii, c? ci?iith oyaa?y iaia’yceiaeo ieaoaae?a ? iaoai?cio
ia/eneaiiy iiaeaoeiaeo ciaia’ycaiue (caeaaeiino? F1, F2 ? F3 ia ?en. 4).
Ae?oaee, iacaaiee iae?eiai-?ioi?iaoe?eiei, /eieoue aieea /a?ac aeiiae
aei i?aai?caoe?? aooaaeoa?nueeiai iae?eo ? ca eiai aeiiiiiaith –
?ioi?iaoe?th, ui aioo?oueny aeey i?eeiyooy ??oaiue c oi?aae?iiy
ae?iaieoeoaii oa ?iaanoeoe?e (caeaaei?noue F4 ia ?en. 4). Naia oeae
ae?oaee aniaeo ia? aaeeea cia/aiiy aeey caaacia/aiiy ii?iaeueii?
ae?yeueiino? aaeeeeo i?iieneiaeo i?aei?e?inoa ? iiaeiai a?aoeny aei
oaaae, yeui noaaeoueny caaea/a oi?ioaaiiy ni?eyoeeai? aeey ?icaeoeo
ae?iaieoeoaa nenoaie iiaeaoe?a. Oea icia/a?, ui eeane/i? i?eioeeie
iiiaeaoeoaaiiy iiaeii? aooe aeiiiaiai? iiaeie, ui a?aoiaothoue
iniaeeaino? i?aai?caoe?? oi?aae?iiy i?aei?e?inoaaie a no/ani?e
aeiiii?oe? ? iae?eiai-?ioi?iaoe?ei? aniaeoe aieeao iiaeaoe?a ia
noa’?eo?a ainiiaea?thaaiiy. Aei ieo, cie?aia, i?iiiio?oueny a?aeianoe:

aecia/aiiy iiaeaoeiaeo ciaia’ycaiue i?aei?e?inoa, a?oiooth/enue ia
caaaeueieo iaoiaeieia?/ieo i?eioeeiao aooaaeoa?nueeiai iae?eo ?
a?o/eciyieo o?aaeeoe?yo aei??o, ia?iaee ? ia?aaea/? o?iainiai?
?ioi?iaoe??;

aeei?enoaiiy ?aeeieo i?aaee aeciaiiy aeioiae?a ? aeaeaoe?a iacaeaaeii
a?ae oiai, ciaia’ycaiiy c yeiai iiaeaoeo ?ic?aoiaothoueny;

?en. 4. Oa?aeoa?enoeea iniiaieo aniaeo?a aieeao iiaeaoe?a ia
ae?yeuei?noue i?aei?e?inoa

iaeneiaeueiee nooi?iue a?aeiia?aeiino? iiaeaoeiaiai ? o?iainiaiai
iae?eo oa ca?oiino?, i?eionoei?noue oei/aniaeo ?ica?aeiinoae i?ae
iiaeaoeiaei ? o?iainiaei iae?eii o?eueee c iaoith noeioethaaiiy ?icaeoeo
ae?iaieoeoaa.

Aae i?eaeaoe aeeiai?eo i?ioeanai, ye? caeaoi? coieieoe aeiiii?/io e?eco,
iiaeaoeiaee oene ia i?aei?e?inoaa o?aaa iaiaaaoeny iiieceoe, aea ia
aoaeue-yeith oe?iith, a c o?aooaaiiyi ?aaeueii? athaeaeaoii? neooaoe??.

Iineaaethaaoe iiaeaoeiaee oene iio??aii ia no?eueee oeyoii nei?i/aiiy
ieoiii? aaae iiaeaoe?a o AAI, ui iicaaaey? aea?aeaao iiaeeeainoae

aaeeaaoe caoiaee c iiaeieaiiy e?ece, ne?eueee oeyoii ciaioaiiy a?aie/ii?
ei?eniino? i?eaooe?a, ui aeeo/athoueny o aeae? iaia’yceiaeo ieaoaae?a a
?acoeueoao? c?inoaiiy aaniethoiiai ianyao AAI.

Iniiaia oaaaa a iiaeaoeia?e iie?oeoe? iiaeiia aooe i?eae?eaia
aaiethoe?eiiio oeyoo ?? ?aoi?ioaaiiy aiane?aeie oaeineiiaeaiiy neeaaeo ?
no?oeoo?e iiaeaoeiai? nenoaie, iaoai?cio ia/eneaiiy ? nieaoe iiaeaoe?a,
aooaaeoa?nueeiai iae?eo o?iainiaeo ?acoeueoao?a ainiiaea?nueei?
ae?yeueiino?, iine?aeiaiiai iie?ioaiiy athaeaeaoii-iiaeaoeiaeo
?inoeooo?a ? i?ioeaaeo?. A?aoiaoth/e iaaaaeaia, i?iiiiothoueny oae?
caoiaee, ui iaa?oioiaai? ?acoeueoaoaie aeeiiaiiai aeine?aeaeaiiy.

Noiniaii neeaaeo iiaeaoeiai? nenoaie – a iniiaiiio caa?aaoe iayaiee
neeaae iiaeaoe?a, ui a?aeaeaa? iniaeeaino? ?ie? aea?aeaae a Oe?a?i? ?
ainiiaea?noaa, iniiaaiiai ia aaeeeeo i?iieneiaeo i?aei?e?inoaao. Ia
o?aaa ?ic?aoiaoaaoe ia ni?iuaiiy iiaeaoeiai? nenoaie a ?acoeueoao?
aeiaoiaeo yeiai-iaaoaeue iaeiiai ?aeaaeueiiai iiaeaoeo, ui caaacia/eoue
iaaeoiaeaeaiiy iaiao?aeieo eioo?a aei aea?aeaaiiai athaeaeaoo ?
caaeiaieueieoue aeiiae an?o caoe?eaaeaieo noi??i. Aeoiaey/e c iienaiiai
aoaeoo aii?oecaoe?? athaeaeaoieo aeioiae?a iio??aii aeei?enoiaoaaoe
??ciiiai?oi? ia’?eoe iiiaeaoeoaaiiy, aea o?eueee ca oiiae aeio?eiaiiy
i?eioeeio ?icoiii? aeinoaoiino? – /ei iaioa aoaea iaia’yceiaeo ieaoaae?a
? i?ino?oa iiaeaoeiaa nenoaia – oei e?aua.

Noiniaii no?oeoo?e iiaeaoeiai? nenoaie – nei?i/aiiy aace ? iineaaeaiiy
?ie? i?yiiai i?eaooeiaiai iiiaeaoeoaaiiy i?aei?e?inoa ca ?aooiie
oaeineiiaeaiiy iaoai?cio aooaaeoa?nueeiai iae?eo o?iainiaeo
?acoeueoao?a; c?inoaiiy aeaeaoe?a ia iieaoo i?aoe? a nia?aa?oino?
i?iaeoeoe?? ? iineoa; iaaeaiiy i?euea, i?ecia/aieo noai?thaaoe
ni?eyoeea? oiiae ae?iaie/ei i?ioeanai ? iaoeiai-oaoi?/iiio ?icaeoeo;
iaeii/ania ca?eueoaiiy ieoiii? aaae oaoi?/ii aeineiiaeeo oi?i iai?yiiai
iiiaeaoeoaaiiy aeaeaoe?a (ia?aaaaeii IAeA, ui nie?a?oueny ia oe?ieo
iiaeaoeiao aaco), o ii??aiyii? c i?yiei iiiaeaoeoaaiiyi i?eaooe?a
aiane?aeie c?inoaiiy ae?iaieoeoaa ? niiaeeaaiiy, coiiaeaiiai cieaeaiiyi
iiaeaoeo ia i?eaooie i?aei?e?inoa.

Noiniaii iaoai?cio ia/eneaiiy ? nieaoe ie?aieo iiaeaoe?a – aecia/aiiy
iiaeaoeiaeo ciaia’ycaiue i?aei?e?inoa c iiaeaoeo ia i?eaooie ? IAeA,
nie?ath/enue ia caaaeueiiaeciai? iaoiaeieia?/i? i?eioeeie
aooaaeoa?nueeiai iae?eo ? a?o/eciyi? o?aaeeoe?? aei??o, ia?iaee ?
ia?aaea/? o?iainiai? ?ioi?iaoe??; aeei?enoaiiy ?aeeieo i?aaee ia/eneaiiy
o?iainiaeo ?acoeueoao?a iacaeaaeii a?ae oiai, ciaia’ycaiiy c yeiai
iiaeaoeo ?ic?aoiaothoueny; aecia/aiiy i?eaooeo, ui iiiaeaoeiao?oueny, ye
??cieoe? i?ae ae?o/eith a?ae ?aae?caoe?? i?iaeoeoe??, ?ic?aoiaaiith
iaoiaeii ia?aooaaiue, oa ?? nia?aa?o?noth; aeei?enoaiiy aeey aecia/aiiy
aa?oino? caian?a, iacaaa?oaiiai ae?iaieoeoaa ? aioiai? i?iaeoeoe??
niaoe?aeueii ?ic?iaeaieo i?aaee, ui a?aoiaothoue ye a?o/eciyi?
o?aaeeoe?? eaeueeoethaaiiy aeo?ao, oae ? ca?oa?aeiee aeina?ae; o?aaa
aeiiaaaoeny ni?iuaiiy oaoi?ee ?ic?aooieo ciaia’ycaiue ?, c oe???
i?e/eie, oieeaoe iiiaeeiiino? noaaie iiaeaoe?a.

AENIIAEE. A aeena?oaoe?ei?e ?iaio? iaoeiai iaa?oioiaaii iiao oe?e?nio
eiioeaioe?th iiiaeaoeoaaiiy i?aei?e?inoa. ?? iniiai? iieiaeaiiy
caiaeyoueny aei ianooiiiai.

Noa?a eiioeaioe?y Iiaa eiioeaioe?y

Iniiaia iiaeaoeiaa i?iaeaia

Aeniea ieoiia aaaa iiaeaoe?a o AAI. Iecueeee ??aaiue iaoe?iiaeueiiai
ae?iaieoeoaa ? aace iiiaeaoeoaaiiy.

Iniiaiee iaoiae ae??oaiiy i?iaeaie

Cieaeaiiy ieoiii? aaae iiaeaoe?a o AAI aei aaee/eie iaioa 40%.
Aaeineiiaeaiiy neeaaeo, no?oeoo?e ? oaoi?ee noyaiaiiy iiaeaoe?a.
Ciaiooaaoe ieoiio aaao iiaeaoe?a o AAI aei aaee/eie iaioa 40%
iaaeioe?eueii.

I/?eoaai? ?acoeueoaoe ciaioaiiy neee

iiaeaoeiaiai oeneo

C?inoaiiy ae?iaieoeoaa ? iaeii/anii – aeioiae?a athaeaeaoo (c i/?eoaaiei
aeinyaiaiiyi iioeioio ii Eaooa?o). C?inoaiiy ae?iaieoeoaa, aea oei/aniaa
cieaeaiiy aeioiae?a athaeaeaoo, ? aac i?eeiyooy niaoe?aeueieo
eiiiainoth/eo caoiae?a – ?icoe?aiiy ?ioeyoe?eiiai ?ic-?eao, iiaeeaeaiiy
e?ece ieao?aeii? nenoaie.

Ci?ia no?oeoo?e iiaeaoe?a

Ia?aaaao iio??aii a?aeaeaaaoe i?yiei iiaeaoeai, ieoiia aaaa yeeo iiaeiia
c?inoaoe aiane?aeie nei?i/aiiy noaaie iai?yieo iiaeaoe?a. Ia?aaaao
iio??aii a?aeaeaaaoe oaoi?/ii aeineiiaeei oi?iai iai?yiiai
iiiaeaoeoaaiiy, ieoiia aaaa yeiai iiaeiia c?inoaoe aiane?aeie cieaeaiiy
aoaeoeaii? noaaee ? nei?i/aiiy aace iiaeaoeo ia i?eaooie i?aei?e?inoa.

Aeiiae aei aooaaeoa?nueeiai iae?eo

o?iainiaeo ?acoeueoao?a

Niaoe?aeueii ia anoaiiaeththoueny; iiaeeea?noue ii?ooaiiy ocae/a?ieo
i?eioeei?a aooaaeoa?nueeiai iae?eo i?e ia/eneaii? iiiaeaoeiaoaaiiai
i?eaooeo; canoinoaaiiy i?eioeeiiai ??cieo i?aaee aeey eaeueeoethaaiiy
aaeainiaiai i?eaooeo ? i?eaooeo, ui iiiaeaoeiao?oueny. Iai?eionoei?noue
cai?iaaaeaeaiiy iiaeaoeiaiai iae?eo c ii?ooaiiyi ocae/a?ieo i?eioeei?a
aooaaeoa?nueeiai iae?eo; iaeneiaeueia aeecuee?noue iiaeaoeiaiai ?
o?iainiaiai iae?eo; eaeueeoethaaiiy aaeainiaiai i?eaooeo ? i?eaooeo, ui
iiiaeaoeiao?oueny, a?oiooth/enue ia ?aeeieo i?aaeeao.

?aae?caoe?y oe??? eiioeaioe?? aeicaieeoue noai?eoe ni?eyoeea? oiiae aeey
iiaeieaiiy e?ece ? caaacia/aiiy ianooiiiai noaeiai ?icaeoeo aeiiii?ee
Oe?a?ie a ?acoeueoao?:

i?iaaaeaiiy iiaeaoeiai? iie?oeee, ui o iaeiaio?e i??? ca/?ia? iniiaia
aeaea?aei ?icaeoeo ae?iaieoeoaa – i?eaooie i?aei?e?inoa, ? ia ii?ooo?
onoaeaiino? o?iainiai? nenoaie a oe?eiio;

caaacia/aiiy noaa?eueiino? oiia iiiaeaoeoaaiiy i?aei?e?inoa, ?o
a?aeiia?aeiino? o?aaeeoe?yi a?o/eciyieo iae?eiai-o?iainiaeo ?
o?neaeueieo ?inoeooo?a;

?icoe?aiiy aace ? ni?iuaiiy oaoi?ee iiiaeaoeoaaiiy i?aei?e?inoa,
i?i?i?caoe?? aeo?ao, iia’ycaieo c? noyaiaiiyi iiaeaoe?a.

Nienie iniiaieo iioae?eiaaieo i?aoeue ca oaiith aeena?oaoe??

Iiiia?ao??

1. Aeoiaaneee A.I., Iiiiia?aiei I.A., Noaiai/oe N.N. Oi?ie?iaaiea
?aoeeiiaeueiiai iaeiaiiaeiaeaiey i?aaei?eyoee e i?aaiecaoeee //
Oi?ie?iaaiea i?aaiecaoeeiiii-yeiiiie/aneeo ioiioaiee a i?iecaiaenoaaiiii
eiiieaena ?aaeiia / I?ieiiaiei I.Ae., Iaiooia A.E., Caiieneee E.A. e
ae?. – E.: Iaoeiaa aeoiea, 1993. – N. 194-217.

Iniaenoee aianie: aiae?c ia?aaaa ? iaaeie?e?a iiaeaoeo ia i?eaooie
i?aei?e?inoa oa iiaeaoeo ia aeiaeaio aa?o?noue, i?iiiceoe?? uiaei
iiaoaiiiai ?aoi?ioaaiiy iiaeaoeiai? nenoaie.

2. Aeoiaaneee A.I. Iaeiae Oe?aeiu: oai?ey e i?aeoeea. – Aeiiaoee: EYI
IAI Oe?aeiu, 1997. – 201 n.

3. Aeoiaaneee A.I., Noaoaiei N.A. Ioeaiea aeeyiey iaeiaia ia
oicyenoaaiioth aeayoaeueiinoue i?iiuoeaiiuo i?aaei?eyoee n iiiiuueth
iaoiaeia yeiiiieei-iaoaiaoe/aneiai iiaeaee?iaaiey. – Aeiiaoee: EYI IAI
Oe?aeiu, 1998. – 108 n.

Iniaenoee aianie: aeiiii?/ia iinoaiiaea caaea/? aecia/aiiy aieeao
iiaeaoe?a ia o?iainiai-ainiiaea?nueeo ae?yeuei?noue i?iieneiaeo
i?aei?e?inoa, aeeiiai? ia/enethaaeuei? aenia?eiaioe, ?ioa?i?aoaoe?y
io?eiaieo ?acoeueoao?a.

4. Aeoiaaneee A.I. Iaeiaiiaeiaeaiea i?aaei?eyoee a Oe?aeia. – Aeiiaoee:
EYI IAI Oe?aeiu, 1998. – 328 n.

A?ioo?e

5. Aeoiaaneee A.I., Iiiiia?aiei I.A., Noaiai/oe N.N. Iaeiaiiaeiaeaiea
i?eauee: oai?aoe/aneea iniiau e iiuo i?eiaiaiey. – E.: Oe?IEEIOE
Ainieaia ONN?, 1990. – 40 n.

Iniaenoee aianie: aiae?c iniaeeainoae iiaeaoeiaiai ?aaoethaaiiy
iaoeiai-oaoi?/iiai i?ia?ano a i?iieneiai ?icaeiooeo e?a?iao.

6. Aeooaeuei? i?iaeaie aeiiii?/ieo ia?aoai?aiue a Oe?a?i? (Aiae?c oa
i?iiiceoe?? ii ae??oaiith) / Aiioa I.?., A??aiaa?a A.I.,
A?thoiaaoeueea I.TH. oa ?io?. – Aeiiaoeuee: ?AI IAI Oe?a?ie, 1996. – 72
n.

Iniaenoee aianie: ?icae?e 1.2. ?icaeoie iiaeaoeiai? nenoaie (n. 7-10).

7. Aeooaeuei? i?iaeaie caaacia/aiiy aeiiii?/ii? iacaeaaeiino? Oe?a?ie
(?acoeueoaoe aiae?co oa i?iiiceoe?? ii ae??oaiith) / Aiioa I.?,
A??aiaa?a A.I., Aeoiaanueeee A.I. oa ?io?. – Aeiiaoeuee: ?AI IAI
Oe?a?ie, 1997. – 67 n.

Iniaenoee aianie: ?icae?e 2.3. Athaeaeaoii-iiaeaoeiaa iie?oeea
(n. 14-15).

8. Oi?ie?iaaiea naeoi?a iaeiai aeciana e i?aaeeiaeaiey ii aai ?acaeoeth
a Aeiiaoeeie iaeanoe / Ae?aiaa?a A.I., Eaoeo?a N.I., Aeoiaaneee A.I. e
ae?. – Aeiiaoee: EYI IAI Oe?aeiu, 1998. – 64 n.

Iniaenoee aianie: ?acaeae 3. I?iaeaiu iaeiaiaiai ?aaoee?iaaiey iaeiai
aeciano (n. 26-34).

Noaoo?

9. Aeoiaanueeee A., Iiiiia?aiei I. Iiiaeaoeoaaiiy i?eaooeo: iiooee iiaeo
oeyo?a // Aeiiii?ea ?aaeyinueei? Oe?a?ie, 1990. – ? 9. – N. 21-30.

Iniaenoee aianie: iaoiaeeea ?ic?aooie?a aeey aecia/aiiy noaaie iiaeaoeo
ia i?eaooie i?iieneiaeo i?aei?e?inoa.

10. Aeoiaanueeee A.I. Aei ieoaiiy i?i ?aoi?io iiaeaoeiai? nenoaie
Oe?a?ie // O?iaine Oe?a?ie, 1996. – ? 12. – N. 64-77.

11. Aeoiaanueeee A., Eeiieoeueeee Ae. I?i iiaee ii?yaeie aii?oecaoe??
iniiaieo oiiae?a // Aeiiii?ea Oe?a?ie, 1998. – ? 3. – N. 42-46.

Iniaenoee aianie: aeiiii?/ia iinoaiiaea caaea/? ii??aiyiiy ??cieo
iaoiae?a aii?oecaoe?? iniiaieo oiiae?a, ?ioa?i?aoaoe?y ?acoeueoao?a
aeeiiaieo ?ic?aooie?a.

Iaoeia? aeiiia?ae?

12. Eiioeaiooaeueiua iniiau i?iiuoeaiiie iieeoeee Oe?aeiu: Iao/iue
aeieeaae / Aiioa A.E., Ae?aiaa?a A.I., A?aneaaoeaa A.A e ae?. –
Aeiiaoee: EYI IAI Oe?aeiu, 1994. – 103 n.

Iniaenoee aianie: ?icae?e 3.5. E?aaeeoia, athaeaeaoia ? iiaeaoeiaa
?aaoethaaiiy (n.76-80).

13. Aeiiii?/i? oa nioe?aeuei? iai?yie eiiieaenii? ?ano?oeoo?ecaoe??
i?iieneiaino? Oe?a?ie: Iaoeiaa aeiiia?aeue / Aiioa I.?, Aa?aiia N.A.,
Aoe??a ?.I. oa ?io?. – Aeiiaoeuee: ?AI IAI Oe?a?ie, 1997. – 96 n.

Iniaenoee aianie: i?iiiceoe?? uiaei oaeineiiaeaiiy no?oeoo?e iiaeaoeiai?
nenoaie ca ?aooiie ciaioaiiy ?ie? i?yiiai i?eaooeiaiai iiiaeaoeoaaiiy
i?aei?e?inoa ? ciaioaiiy iiaeaoeiaiai iaaaioaaeaiiy ia oiiae iieaoe
i?aoe?.

14. Noaa?e?caoe?y aeiiii?/iiai noaio a Oe?a?i? (Aeina?ae oa i?iaeaie):
Iaoeiaa aeiiia?aeue / Aiioa I.?., A??aiaa?a A.I., Aeoiaanueeee A.I. oa
?io?. – Ee?a-Aeiiaoeuee: ?AI IAI Oe?a?ie, 1997. – 47 n.

Iniaenoee aianie: i?iiiceoe?? uiaei canoinoaaiiy i?e ia/eneaii?
iiaeaoeiaeo ciaia’ycaiue caaaeueiiaeciaieo i?eioeei?a aooaaeoa?nueeiai
iae?eo, a naia iaoiaeo ia?aooaaiue.

I?ai?eioe iaoeiaeo aeiiia?aeae

15. Aeoiaaneee A.I., Iiiiia?aiei I.A., Noaiai/oe N.N. Oai?aoe/aneea
i?iaeaiu ?aoeeiiaeueiiai iaeiaiiaeiaeaiey i?aaei?eyoee e i?aaiecaoeee. –
Aeiiaoee: 1992. – 44 n. (I?ai?. / AI Oe?aeiu. EYI; 92-92).

Iniaenoee aianie: aiae?c iiaeeeaeo aeueoa?iaoea iiaeaoeo ia i?eaooie
i?aei?e?inoa oa iiaeaoeo ia aeiaeaio aa?o?noue, i?iiiceoe?? uiaei
?aoi?ioaaiiy iiaeaoeiai? nenoaie ? canoinoaaiiy iiaeaoeiaeo i?euea.

16. Aeoiaaneee A.I. E aii?ino i iaeiaiaie e athaeaeaoiie iieeoeea
Oe?aeiu (iae?iyeiiiie/aneee aniaeo). – Aeiiaoee: 1993. – 63 n. (I?ai?. /
AI Oe?aeiu. EYI; 93-93).

17. Eiioeaioeey ainoaea?noaaiiie i?iiuoeaiiie iieeoeee ia 1996-2000
aiaeu / Aiioa A.E., Ae?aiaa?a A.I., A?aneaaoeaa A.A. e ae?. – Aeiiaoee:
1995. – 85 n. (I?ai?. / IAI Oe?aeiu. EYI; 95-95).

Iniaenoee aianie: ?acaeae 5.2. Oi?ie?iaaiea aeaaii?eyoiie yeiiiie/aneie
n?aaeu (n. 55-57).

18. Eiioeaioeey i?aaiecaoeeiiii-yeiiiie/aneiai iaoaiecia noaaeeecaoeee
i?iiuoeaiiiai i?iecaiaenoaa: / Aiioa A.E., Ae?aiaa?a A.I., Aeoiaaneee
A.I. e ae?. – Aeiiaoee: 1996. – 48 n. (I?ai?. / IAI Oe?aeiu. EYI;
96-96).

Iniaenoee aianie: ?acaeae 2.9. Iaeiaiaay iieeoeea (n. 41-46).

Iaoiaee/i? aeaeaiiy

19. N?aaieoaeueiue aiaeec, i?aaeeiaeaiey e ?aeiiaiaeaoeee ii
?aaeiiaeueiie iaeiaiaie iieeoeea iiaeaea?aeee iaeuo i?aaei?eyoee e
i?aaei?eieiaoaeae / I.A. *oia/aiei, A.I. Aeoiaaneee, A.E. Eaaiia, A.O.
Oieia/aaa. – Aeiiaoee: EYI IAI Oe?aeiu, 1995. – 29 n.

Iniaenoee aianie: aiae?c aea?aeaaii? iiaeaoeiai? iie?oeee noiniaii
iaeiai a?ciano a Oe?a?i? ? i?iiiceoe?? ii ?? aaeineiiaeaiith.

AIIOAOe?ss

Aeoiaanueeee A.I. Iaoiaeieia?/i? iniiae aaeineiiaeaiiy iiiaeaoeoaaiiy
i?aei?e?inoa. – ?oeiien.

Aeena?oaoe?y ia caeiaoooy iaoeiaiai nooiaiy aeieoi?a aeiiii?/ieo iaoe ca
niaoe?aeuei?noth 08.06.01. – Aeiiii?ea i?aei?e?inoaa ? i?aai?caoe?y
ae?iaieoeoaa. – ?inoeooo aeiiii?ee i?iieneiaino? IAI Oe?a?ie,
Aeiiaoeuee, 1998.

A aeena?oaoe?? iaa?oioiaaii iiao oe?e?nio iaoeiao eiioeaioe?th
iiiaeaoeoaaiiy i?aei?e?inoa, ui noai?th? ia?aaeoiiae aeey oi?ioaaiiy
iiaeaoeiaiai ?aaeeio, ni?eyoeeaiai ii a?aeiioaiith aei oiaa?iae?iaieea.
Noai?aii aeiiii?ei-iaoaiaoe/io iiaeaeue ?i?oaoe?eiiai oeio, ui aeicaiey?
ioe?ithaaoe aieea iiaeaoe?a ia ae?yeuei?noue i?iieneiaeo i?aei?e?inoa.
?ic?iaeaii i?eioeeie iiiaeaoeoaaiiy, ye? a?aoiaothoue iniaeeaino?
?ioi?iaoe?eieo nenoai oi?aae?iiy ae?iaieoeoaii. Cai?iiiiiaaii
?aeiiaiaeaoe?? ii aaeineiiaeaiith neeaaeo, no?oeoo?e ? iaoai?cio
ia/eneaiiy iiaeaoe?a, ui niea/othoueny i?aei?e?inoaaie, aooaaeoa?nueeiai
iae?eo o?iainiaeo ?acoeueoao?a ainiiaea?nueei? ae?yeueiino?. Iniiai?
?acoeueoaoe aeei?enoiaothoueny a i?ioean? aaeineiiaeaiiy caeiiiaeaanoaa
i?i iiiaeaoeoaaiiy.

Eeth/ia? neiaa: i?aei?e?inoai, iiaeaoie, aeiiii?ei-iaoaiaoe/ia iiaeaeue,
o?iainia? ?acoeueoaoe, i?eioeeie iiiaeaoeoaaiiy.

AIIIOAOeEss

Aeoiaaneee A. I. Iaoiaeieiae/aneea iniiau niaa?oainoaiaaiey
iaeiaiiaeiaeaiey i?aaei?eyoee. – ?oeiienue.

Aeenna?oaoeey ia nieneaiea iao/iie noaiaie aeieoi?a yeiiiie/aneeo iaoe
ii niaoeeaeueiinoe 08.06.01. – Yeiiiieea i?aaei?eyoey e i?aaiecaoeey
i?iecaiaenoaa. – Einoeooo yeiiiieee i?iiuoeaiiinoe IAI Oe?aeiu,
Aeiiaoee, 1998.

A aeenna?oaoeee iainiiaaia iiaay oeaeinoiay iao/iay eiioeaioeey
iaeiaiiaeiaeaiey i?aaei?eyoee, nicaeathuay i?aaeiinueee aeey
oi?ie?iaaiey iaeiaiaiai ?aaeeia, aeaaii?eyoiiai ii ioiioaieth e
oiaa?ii?iecaiaeeoaeth. Nicaeaia yeiiiieei-iaoaiaoe/aneay iiaeaeue
eieoaoeeiiiiai oeia, iicaieythuay ioeaieaaoue aeeyiea iaeiaia ia
aeayoaeueiinoue i?iiuoeaiiuo i?aaei?eyoee. ?ac?aaioaiu i?eioeeiu
iaeiaiiaeiaeaiey, o/eouaathuea iniaaiiinoe eioi?iaoeeiiiuo nenoai
oi?aaeaiey i?iecaiaenoaii. I?aaeeiaeaiu ?aeiiaiaeaoeee ii
niaa?oainoaiaaieth ninoaaa, no?oeoo?u e iaoaiecia en/eneaiey iaeiaia,
oiea/eaaaiuo i?aaei?eyoeyie, aooaaeoa?neiai o/aoa oeiainiauo
?acoeueoaoia oicyenoaaiiie aeayoaeueiinoe. Iniiaiua ?acoeueoaou
eniieuecothony a i?ioeanna niaa?oainoaiaaiey caeiiiaeaoaeuenoaa i
iaeiaiiaeiaeaiee.

Eeth/aaua neiaa: i?aaei?eyoea, iaeia, yeiiiieei-iaoaiaoe/aneay iiaeaeue,
oeiainiaua ?acoeueoaou, i?eioeeiu iaeiaiiaeiaeaiey.

ANNOTATION

Vishnevsky V.P. The methodological basis of the enterprises taxation
improvement. – Manuscript.

Thesis for a doctor’s degree by speciality 08.06.01. – The economy of
enterprise and industrial engineering. – The Institute for the
Industrial Economics of NAS of Ukraine, Donetsk, 1998.

Into the thesis is substantiated the new integrated scientific
conception of the enterprises taxation, creating implications for the
build-up of the tax treatments advantageous to commodities producers.
The mathematical model of simulation type which allowing to estimate the
impact of taxes on activity of the industrial enterprises is created.
The principles of taxation are worked out, that taking into account the
special features of the information systems of production management.
Recommendations are offered as to the improvement of composition,
structure and the mechanism of the taxes calculation and accounting of
the business financial results. The major results are used in updating
procedures of the legislation about taxation.

Key words: enterprise, tax, mathematical model, financial results, the
principles of taxation.

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