.

Облік і контроль витрат та доходів на автотранспортних підприємствах споживчої кооперації України: Автореф. дис… канд. екон. наук / Ю.В. Панченкова,

Язык: украинский
Формат: реферат
Тип документа: Word Doc
258 5777
Скачать документ

Oeiiini?eea

Euea?anueea eiia?oe?eia aeaaeai?y

Iai/aieiaa THe?y Aaea???aia

OAeE 657.471 + 657.6:334.5

I 16

Iae?e ? eiio?ieue aeo?ao oa aeioiae?a

ia aaoio?ainii?oieo i?aei?e?inoaao

niiaeea/i? eiiia?aoe?? Oe?a?ie

Niaoe?aeuei?noue 08.06.04 – Aooaaeoa?nueeee iae?e, aiae?c oa aoaeeo

AAOI?AOA?AO

aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

Euea?a – 1999

Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia ia eaoaae?? aooaaeoa?nueeiai iae?eo Euea?anueei?
eiia?oe?eii? aeaaeai?? Oeiiini?eee.

Iaoeiaee ea??aiee : eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio

Ica?ai Aieiaeeie? Ieaenaiae?iae/,

Euea?anueea eiia?oe?eia aeaaeai?y,

caa?aeoaa/ eaoaae?e aooaaeoa?nueeiai iae?eo

Io?oe?ei? iiiiaioe: aeieoi? aeiiii?/ieo iaoe, i?ioani?,

Niiei Aaneeue Aaneeueiae/

Ee?anueeee iaoe?iiaeueiee aeiiii?/iee oi?aa?neoao,

eaoaae?a aooaaeoa?nueeiai iae?eo oa aoaeeoo a i?iieneiaino?

eaiaeeaeao aeiiii?/ieo iaoe, i?ioani?

Oaaei?iae/ ?iiai Aieiaeeie?iae/,

Oa?iii?euenueea aeaaeai?y ia?iaeiiai ainiiaea?noaa,

eaoaae?a aeiiii?/iiai aiae?co

I?ia?aeia onoaiiaa: Ee?anueeee iaoe?iiaeueiee oi?aa?neoao ?i. O.A.
Oaa/aiea, eaoaae?a iae?eo ? aoaeeoo, i. Ee?a

Caoeno aeena?oaoe??. a?aeaoaeaoueny “ 26 ” aeiaoiy 1999 ?ieo i “ 14 ”
aiae. ia can?aeaii? niaoe?ae?ciaaii? A/aii? ?aaee E.35.840.01 c caoenoo
aeena?oaoe?e ia caeiaoooy nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe
Euea?anueei? eiia?oe?eii? aeaaeai?? ca aae?anith: i. Euea?a, aoe.
Ooaai-Aa?aiianueeiai,10.

C aeena?oaoe??th iiaeia iciaeiieoenue o a?ae?ioaoe? Euea?anueei?
eiia?oe?eii? aeaaeai?? ca aae?anith: i. Euea?a, aoe.
Ooaai-Aa?aiianueeiai,10.

Aaoi?aoa?ao ?ic?neaiee “ 23 ” aa?aniy 1999 ?ieo.

A/aiee nae?aoa?

niaoe?ae?ciaaii? A/aii? ?aaee,

eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio
Aeiinueea A.?.

CAAAEUeIA OA?AEOA?ENOEEA AeENA?OAOe?EII? ?IAIOE

Aeooaeuei?noue oaie aeine?aeaeaiiy. Aaoiiia?eueiee o?ainii?o niiaeea/i?
eiiia?aoe?? – oea aaeocue ae?iaieoeoaa, yea caaacia/o? i?ioean
?icoe?aiiai a?aeoai?aiiy a noni?euenoa? oa cae?enith? aca?iica’ycie i?ae
ae?iaieoeoaii, ia?aii oa niiaeeaaiiyi. Aaoiiia?eueiee o?ainii?o
niiaeea/i? eiiia?aoe?? Oe?a?ie noai?th? oiiae aeey ae?yeueiino?
i?aei?e?inoa ? i?aai?caoe?e on?o aaeocae niiaeea/i? eiiia?aoe?? e
cia/iith i??ith aieeaa? ia ?o o?iainiaee noai oa aoaeoeai?noue
ainiiaea?thaaiiy niiaeea/i? eiiia?aoe?? Oe?a?ie.

Caaacia/aiiy iioeiaeueiino? aeo?ao oa c?inoaiiy i?eaooeiaino?
aaoio?ainii?oieo iineoa aeiaaa? oaeineiiaeaiiy nenoaie oi?aae?iiy. A
no/anieo oiiaao ainiiaea?thaaiiy iineeaiiy oi?aae?inueeiai aieeao
iieyaa? o aaeineiiaeaii? iaoiae?a oi?aae?iiy aeo?aoaie, ye iniiae
oi?ioaaiiy aa?oino? aaoio?ainii?oieo iineoa, ? aeioiaeaie i?aei?e?inoa c
iaoith caaacia/aiiy no?eeiai o?iainiaiai noaio ia ?eieo aaoio?ainii?oieo
iineoae. A oi?aae?inueeiio aniaeo? cia/aiiy aeo?ao ? aeioiae?a iieyaa?
ia eeoa o oi?ioaaii? o?iainiaiai ?acoeueoaoo ae?yeueiino?, a ? ye iniiae
?ic?iaee oa?eo?a, aeai?o no?aoaa?? ae?yeueiino? aaoio?ainii?oieo
i?aei?e?inoa oa i?aeaeuaiiy eiieo?aioini?iiiaeiino? o ?eieiaiio
na?aaeiaeu?.

?icaeoeo iaoiaeieia?/ieo, iaoiaee/ieo oa i?aai?caoe?eieo ieoaiue iae?eo
e eiio?ieth ia aaoio?ainii?oieo i?aei?e?inoaao ni?eyee i?aoe? a/aieo:
A?eooe I.O., Aa?oianueeiai ?.A., Aaa?eeiai? I.A., Aii/a?oea ss.A.,
Caaai?iaeiueiai A.A., Canoaaithea A.A., Eiaaeaiea A.ss., Iae?y A.O.,
Niiea A.A., Noaiaithea A.E., Oa?eiai? A.?. oa ?ioeo. Aiie aeaeaee na??th
i?aoeue c aeiiii?ee e ieaioaaiiy aaoiiia?eueiiai o?ainii?oo, iaoeiii?
ia?iaee aeiiii?/ii? ?ioi?iaoe??, aooaaeoa?nueeiai iae?eo, aiae?co,
?aa?c??, eiio?ieth oa aoaeeoo o?iainiai-ainiiaea?nueei? ae?yeueiino?
aaoio?ainii?oieo i?aei?e?inoa, ye? aein? ia ao?aoeee naiai oai?aoe/iiai
e i?aeoe/iiai cia/aiiy.

?acii c oei, ci?ie nioe?aeueii-aeiiii?/ieo oa noaiiaeaiiy ?eieiaeo
a?aeiinei o noni?euenoa?, aaaaoioeeaaei?noue aeiiii?ee, ?icaeoie
i?aeia?iaeieo aaoiiia?eueieo ia?aaacaiue aeiaaathoue aeiaeaoeiaiai
aea/aiiy ?yaeo oai?aoe/ieo ? i?aeoe/ieo i?iaeaiieo ieoaiue uiaei
iaoiaeeee oa i?aai?caoe?? iae?eo e eiio?ieth aeo?ao ? aeioiae?a
aaoio?ainii?oieo i?aei?e?inoa niiaeea/i? eiiia?aoe??. Cie?aia,
iio?aaothoue ?ica’ycaiiy i?iaeaie: iaa?aeiia?aeiino? ia?aeiieo
aeieoiaio?a c iae?eo i?ioeano ia?aaacaiue oa iaoa??aeueieo aeo?ao
no/aniei aeiiaai; a?aenooiino? iaoiaeeee a?aeia?aaeaiiy aeo?ao oa
aeioiae?a o nenoai? o?iainiaiai e oi?aae?inueeiai iae?eo; aeinyaiaiiy
iioei?caoe?? ?iciiae?eo iaeeaaeieo aeo?ao ca ia’?eoaie iae?eo; ?ic?iaee
e canoinoaaiiy aoaeoeaieo iaoiae?a ocaaaeueiaiiy aeo?ao ?
eaeueeoethaaiiy nia?aa?oino? aaoiia?aaacaiue; aeai?o iaeaoaeoeai?oi?
i?aai?caoe?eii? oi?ie eiio?ieth aeo?ao oa aeioiae?a a?aeiia?aeii aei
niaoeeo?ee eiai ia’?eo?a, iia?eueiiai ai?iaaaeaeaiiy aaoiiaoeciaaiiai
iae?eo aeo?ao oa aeioiae?a ca ii?iaoeaiei iaoiaeii; iioei?caoe??
aeaea?ae ?ioi?iaoe?? ? iaoiaee/ieo i?eeii?a aeei?enoaiiy aeaieo iae?eo e
eiio?ieth o nenoai? oi?aae?iiy oa ?yae ?ioeo, ye? iio?aaothoue iniaeeai?
oaaae, iaoeiai iaa?oioiaaieo caoiae?a uiaei i?enei?aiiy ?oiuei? ?ic?iaee
e ai?iaaaeaeaiiy o ainiiaea?nueeo ae?yeuei?noue aaoio?ainii?oieo
i?aei?e?inoa. Ia?ae?/ai? i?iaeaie oneeaaeiththoueny ua e oei, ui /eiia
nenoaia iae?eo e eiio?ieth ia aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe?? Oe?a?ie oniaaeeoaaea iaaeie?ee, i?eoaiaii?
aaei?i?no?aoeaii-eiiaiaei?e nenoai?, cie?aia: aiia aei oeueiai /ano
caeeoa?oueny ?ia?oiith, iineoue ?noi?e/iee oa?aeoa?, iaeiiia?aoeaia,
?ioi?iaoe?eii ia?aaaioaaeaia aeaieie, ye?, ia?aaaaeii ia
aeei?enoiaothoueny a nenoai? oi?aae?iiy aaciina?aaeiuei i?aei?e?inoaii.
A oiiaao caaino?aiiy e?eciaeo yaeu o niiaeea/?e eiiia?aoe?? Oe?a?ie
iaaoaeoeai?noue /eiii? nenoaie iae?eo e eiio?ieth noaea ua a?eueo
i/aaeaeiith. Ana oea na?ae/eoue i?i aino?o iaiao?aei?noue oaeineiiaeaiiy
nenoaie iae?eo e eiio?ieth, ?oiueiai iiiaeaiiy ? i?aeii?yaeeoaaiiy
iio?aaai oi?aae?iiy i?aei?e?inoaa.

Iayai?noue ? ia?ic?iaeai?noue ia?ae?/aieo i?iaeai oa aino?a iio?aaa a
iiiaeaii? /eiii? nenoaie iae?eo e eiio?ieth aeo?ao oa aeioiae?a ia
aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? iaoiiaeee aea??
oaie aeena?oaoe?eii? ?iaioe, iaoo, caaaeaiiy oa aieiai? iai?yie
aeine?aeaeaiiy.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie. ?ic?iaea i?iaeai iae?eo e
eiio?ieth aeo?ao ? aeioiae?a aaoio?ainii?oieo i?aei?e?inoa o
aeena?oaoe?eiiio aeine?aeaeaii? a?aeiia?aea? aeiiaai ?eieiai?
o?ainoi?iaoe?? nenoai iae?eo e eiio?ieth ?, ii noo?, ocaiaeaeo?oueny c
?yaeii iniiaieo caaaeaiue I?ia?aie ?aoi?ioaaiiy aooaaeoa?nueeiai iae?eo
?c canoinoaaiiyi i?aeia?iaeieo noaiaea?o?a, yea caoaa?aeaeaia
Iinoaiiaith Eaa?iaoo I?i?no??a Oe?a?ie a?ae 28.10.1998?. ?1706.

Aeena?oaoe?eia ?iaioa aeeiiaia ca?aeii c ieaiii ?iaioe naeoe??
aooaaeoa?nueeiai iae?eo ? ca?oiino? iaoeiai-eiinoeueoaoeaii? ?aaee
Oeiiini?eee aei 2000 ?ieo.

Ia?aiee iai?yi aeine?aeaeaiiy ? neeaaeiaith eiiieaenii? iaoeiai? oaie
Euea?anueei? eiia?oe?eii? aeaaeai?? “Ia?niaeoeae ?icaeoeo niiaeea/i?
eiiia?aoe?? Oe?a?ie a ?eieiaiio na?aaeiaeu?” (iiia? aea?aeaaii?
?a?no?aoe?? 0197U017310) oa eiiieaenii? iaoeiai? oaie eaoaae?e
aooaaeoa?nueeiai iae?eo “Oaeineiiaeaiiy aooaaeoa?nueeiai iae?eo ia
i?aei?e?inoaao niiaeea/i? eiiia?aoe??”, caoaa?aeaeaii? A/aiith ?aaeith
Euea?anueei? eiia?oe?eii? aeaaeai?? a?ae 24 n?/iy 1997 ?.

Iaoa ? caaaeaiiy aeine?aeaeaiiy. Iaoith aeine?aeaeaiiy ? ?ic?iaea
i?iiiceoe?e ? ?aeiiaiaeaoe?e aei o?ainoi?iaoe?? aooaaeoa?nueeiai iae?eo
e eiio?ieth aeo?ao oa aeioiae?a ia oaoi?/i?e aac? IAII ? ia?aae? A?I
a?aeiia?aeii aei aeiia ?aoi?ioaaiiy e ooieoe?iioaaiiy aaoiiia?eueiiai
o?ainii?oo niiaeea/i? eiiia?aoe?? Oe?a?ie a oiiaao ?eieiai? aeiiii?ee.
Aeinyaiaiiy iinoaaeaii? iaoe ia?aaeaa/a?oueny /a?ac ae??oaiiy oaeeo
caaaeaiue:

– aeine?aeaeaiiy oaiaeaioe?e ?icaeoeo aaoiiia?eueiiai o?ainii?oo o
niiaeea/?e eiiia?aoe?? Oe?a?ie oa ?o aieeao ia oi?ioaaiiy aeo?ao ?
aeioiae?a;

– aeine?aeaeaiiy ii?yaeeo oi?ioaaiiy aeo?ao oa aeioiae?a
aaoio?ainii?oieo i?aei?e?inoa ? oaeineiiaeaiiy ?oiuei? eeaneo?eaoe??
a?aeiia?aeii aei iio?aa oi?aae?iiy;

– aecia/aiiy aieeao i?aai?caoe?eii-oaoiieia?/ieo iniaeeainoae
ae?yeueiino? aaoio?ainii?oieo i?aei?e?inoa ia iaoiaeeeo oa i?aai?caoe?th
iae?eo e eiio?ieth aeo?ao ? aeioiae?a;

– anoaiiaeaiiy a?aeiia?aeiino? iin??a ia?aeiii? ?ioi?iaoe?? iio?aaai
iae?eo e eiio?ieth c canoinoaaiiyi IAII oa oi?aae?iiy aaoio?ainii?oiei
i?aei?e?inoaii, aecia/aiiy iai?yi?a ?oiueiai oaeineiiaeaiiy;

– iaa?oiooaaiiy iaiao?aeiino? oaeineiiaeaiiy iaoiaeeee ii?iaoeaiiai
iae?eo aeo?ao ia aaoiia?aaacaiiy ca oeaio?aie a?aeiia?aeaeueiino? oa
i?noeyie aeieeiaiiy c aeei?enoaiiyi cania?a IAII;

– ?ic?iaea iaoiaeeee ocaaaeueiaiiy aeo?ao ? aeioiae?a aaoiiia?eueiiai
o?ainii?oo a i?aenenoaiao o?iainiaiai oa oi?aae?inueeiai iae?eo;

– aeine?aeaeaiiy iaoiaeeee eaeueeoethaaiiy nia?aa?oino? aaoio?ainii?oieo
iineoa oa ?ic?iaea i?iiiceoe?e uiaei oaeineiiaeaiiy;

– aeine?aeaeaiiy i?aai?caoe?eii-iaoiaee/ieo aniaeo?a eiio?ieth ia
aaoio?ainii?oieo i?aei?e?inoaao;

– ?ic?iaea ?aeiiaiaeaoe?e i?aeaeuaiiy iia?aoeaiino? oa ?acoeueoaoeaiino?
aioo??oiueiai eiio?ieth aeo?ao ? aeioiae?a;

– iaa?oiooaaiiy iiaeeeaino? canoinoaaiiy aeiiii?ei-iaoaiaoe/iiai
iiaeaethaaiiy a nenoai? oi?aae?iiy aeo?aoaie ? aeioiaeaie
aaoio?ainii?oieo i?aei?e?inoa niiaeea/i? eiiia?aoe?? Oe?a?ie.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a i?iaaaeaiiai aeine?aeaeaiiy
iieyaa? a ?ic?iaeaieo iniaenoi caeiaoaa/ai ?aeiiaiaeaoe?e oa i?iiiceoe?e
uiaei oaeineiiaeaiiy iae?eo e eiio?ieth aeo?ao ? aeioiae?a
aaoio?ainii?oieo i?aei?e?inoa ia oaoi?/i?e aac? IAII, o?ainoi?iiaaieo
aei i?aeia?iaeiiai aeina?aeo, ye? aeiinyoueny ia caoeno:

– iie?ioaia eeaneo?eaoe?y aeo?ao ? aeioiae?a aaoio?ainii?oieo
i?aei?e?inoa, yea aeicaiey? a?aeia?aaeaoe ?o a iae?eo ca i?noeyie
aeieeiaiiy, oeaio?aie a?aeiia?aeaeueiino? oa ee??ioaie (caiiaieeaie
ia?aaacaiue), ui caaacia/eoue ea??aieoeoai i?aei?e?inoa iaiao?aeiith
?ioi?iaoe??th aeey oi?aae?iiy aeo?aoaie e aeioiaeaie ia ?eieo
aaoio?ainii?oieo iineoa;

– ?ic?iaeai? iia? oi?ie aeieoiaioaoe?? oa aianai? i?iiiceoe?? uiaei
oaeineiiaeaiiy /eiieo ia?aeiieo aeieoiaio?a ae?iaie/eo aeo?ao oa
i?ioeano ia?aaacaiue ca ii?iaoeaiei iaoiaeii aeey aaoiiaoeciaaii?
ia?iaee aeaieo, ui aeicaiey? ai?iaaaeeoe nenoaio aeyaeaiiy a?aeoeeaiue
a?ae ii?i aeo?ao aaciina?aaeiuei o i?ioean? ainiiaea?nueei?
ae?yeueiino?, a ia i?ney cae?i/aiiy ca?oiiai ia??iaeo, a oaeiae ni?ey?
onoiaiith iai?iaeoeoeaieo ao?ao ? aeinoia??iiio a?aeia?aaeaiith ianyao
ia?aaacaiue ? o?iainiaeo ?acoeueoao?a;

– oaeineiiaeaii iaoiaeeeo ii?iaoeaiiai iae?eo aeo?ao iaeueiiai ?c
canoinoaaiiyi IAII oa aianai? i?iiiceoe?? uiaei i?aeaeuaiiy oi/iino?
ia/eneaiiy noi aii?oecaoe?? ?ooiiiai neeaaeo; aeo?ao ia ciioaiiy
aaoiiia?eueii? aoie oa aeo?ao ia iioi/iee ?aiiio o?ainii?oieo cania?a,
ui ni?ey? a?eueo aeinoia??iiio oi?ioaaiith nia?aa?oino? ia?aaacaiue c
iaoith iie?ioaiiy ?ioi?iaoe?eiiai caaacia/aiiy ea??aieoeoaa;

– oaeineiiaeaii iaoiaeeeo ii?iaoeaiiai iae?eo aeo?ao ca oeaio?aie
a?aeiia?aeaeueiino? oa ie?aieie caiiaeaiiyie c aeei?enoaiiyi
aeaeo?iiii-ia/enethaaeueii? oaoi?ee oa cai?iiiiiaaii iiaoaiiee niin?a
ocaaaeueiaiiy aeo?ao ? aeioiae?a oa aecia/aiiy o?iainiaiai ?acoeueoaoo
ca oeaio?aie a?aeiia?aeaeueiino? oa caiiaeaiiyie, ui iaaiith i??ith
caeeaeo? a?o/eciyio nenoaio iae?eo a aaoio?ainii?oieo i?aei?e?inoaao ?c
ca?oa?aeiei iaoiaeii iae?eo ca oeaio?aie a?aeiia?aeaeueiino?;

– a aaoio?ainii?oieo i?aei?e?inoaao aecia/ai? ia’?eoe eaeueeoethaaiiy ?
iaa?oioiaaia i?iiiceoe?y uiaei canoinoaaiiy ye eaeueeoeyoe?eii?
iaeeieoe?: iaeiiai e?eiiao?o i?ia?ao aeey aecia/aiiy nia?aa?oino?
aaoio?ainii?oieo iineoa ia aac? ci?iieo aeo?ao ? iaei??? aiaeeie ?iaioe
aaoiiia?ey aecia/aii? ia?ee – ia aac? iino?eieo aeo?ao oa oaeineiiaeaii
iaoiaeeeo neeaaeaiiy ii?iaoeaii? oa ca?oii? eaeueeoeyoe?e, ui aea?
iiaeeea?noue cae?enithaaoe aoaeoeaio oe?iiao iie?oeeo oa i?eeiaoe
iia?aoeai? ??oaiiy a i?ioean? ainiiaea?nueei-o?iainiai? ae?yeueiino?;

– aecia/ai? iai?yie oaeineiiaeaiiy o?iainiai-ainiiaea?nueeiai eiio?ieth
a oi?aae?ii? aeo?aoaie oa aeioiaeaie aaoiiia?eueieo ia?aaacaiue, eio?eie
? i?aai?caoe?y naiieiio?ieth oeaio??a a?aeiia?aeaeueiino? oa
aioo??oiueiai aoaeeoo, ui ni?ey? iinooiia?e aaeaioaoe?? aioo??oiueiai
eiio?ieth ia aaoio?ainii?oieo i?aei?e?inoaao aei ?eieiaeo oiia
ainiiaea?thaaiiy;

– ?ic?iaeaii iaoiaeeeo aioo??oiueiai eiio?ieth aeo?ao ? aeioiae?a
aaoio?ainii?oieo i?aei?e?inoa ca ie?aieie ia’?eoaie, ui aeicaiey? ia
iniia? aaoiiaoecaoe?? eiio?ieueieo i?ioeaaeo? ? aeei?enoaiiy
ae?aeiaiaiai ?aaeeio IAII cia/ii i?aeaeueoe eiai iia?aoeai?noue,
aoaeoeai?noue oa ae??a?noue;

– ?ic?iaeai? aeiiii?ei-iaoaiaoe/i? iiaeae? aeai?o iioeiaeueiiai neeaaeo
?ooiieo cania?a aeey aeeiiaiiy eiie?aoiiai caiiaeaiiy oa ianyao
ia?aaacaiue ia ca?oiee ia??iae c iaoith i?i?i?caoe?? aeo?ao ?
iaenei?caoe?? i?eaooeo, ye? ca no/anieo oiia ainiiaea?thaaiiy ni?eythoue
cae?eniaiith oi?aae?iiy ca a?aeoeeaiiyie.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a iieyaa? o iiaeeeaino?
i?aeaeuaiiy aeei?enoaiiy aeinoia??iino? iae?eiai? ?ioi?iaoe??,
aoaeoeaiino? ?? aeei?enoaiiy o i?ioean? oi?aae?iiy oa iineeaii?
eiio?ieth ca ainiiaea?nueeith ae?yeuei?noth aaoio?ainii?oieo
i?aei?e?inoa ca ?aooiie ai?iaaaeaeaiiy o i?aeoeeo ?ic?iaeaieo o
aeena?oaoe?? i?iiiceoe?e.

Iaoiaee/i? ?ic?iaee aaoi?a ai?iaaaeaeai? a ainiiaea?nuee?e ae?yeueiino?
aaoio?ainii?oiiai i?aei?e?inoaa A?eioea?e?anueei? ?NN, aaoio?ainii?oiiai
i?aei?e?inoaa Iiaia?aae-Aieeinueeiai niiaeea/iai oiaa?enoaa; Oioeinueei?
aaoieieiie ni?eueiiai i?aei?e?inoaa ae?iaie/iai aaoio?ainii?oiiai
ia’?aeiaiiy iaeniiaeeani?eee ? ?aeiiaiaeiaai? aeey aeei?enoaiiy ia
aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? Oe?a?ie.

Ie?ai? iieiaeaiiy aeena?oaoe?? ai?iaaaeaeai? o iaa/aeueiiio i?ioean?
Euea?anueei? eiia?oe?eii? aeaaeai?? oa iathoue iiceoeai? a?aeaoee.

Iniaenoee aianie caeiaoaa/a. Aeena?oaoe?y ? naiino?eiith caaa?oaiith
?iaioith aaoi?a. C iaoeiaeo i?aoeue, iioae?eiaaieo o ni?aaaoi?noa?, a
aeena?oaoe?? aeei?enoai? eeoa o? ?aea? ? iieiaeaiiy, ye? ? ?acoeueoaoii
iniaenoeo caeiaooe?a caeiaoaa/a.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe?eii? ?iaioe. Iniiai? iieiaeaiiy
aeena?oaoe?eii? ?iaioe aeiiia?aeaeenue oa io?eiaee iiceoeaio ioe?ieo ia:
iaoeiaeo eiioa?aioe?yo i?ioani?nueei-aeeeaaeaoeueeiai neeaaeo ?
ani??aio?a aeaaeai?? ca i?aenoieaie iaoeiai-aeine?aeii? ?iaioe o 1994 –
1998 ?ie?a (i. Euea?a, 1995-1999); ?anioae?eainuee?e iaoeiai-i?aeoe/i?e
eiioa?aioe?? “Aoaeeoi?nueea ae?yeuei?noue a oiiaao noaiiaeaiiy iiaeo
aeiiii?/ieo a?aeiinei a Oe?a?i?” (i. Euea?a, 1995?.); i?aeaoc?anueei?
iaoeiai-i?aeoe/ii? eiioa?aioe?? “I?iaeaie ?aoi?ioaaiiy aooaaeoa?nueeiai
iae?eo a no/anieo oiiaao ainiiaea?thaaiiy” (i. Euea?a, 1997 ?.);
I?aeia?iaei?e iaoeiai-i?aeoe/ii? eiioa?aioe?? “I?iaeaie ?icaeoeo
niiaeea/i? eiiia?aoe?? Oe?a?ie a ?eieiaiio na?aaeiaeu?” (i. Euea?a, 1998
?.).

Ioae?eaoe??. Ca i?aenoieaie aeena?oaoe?eiiai aeine?aeaeaiiy iioae?eiaaii
13 iaoeiaeo i?aoeue caaaeueiei ianyaii 3,18 ae. a. (o oiio /ene? o
ni?aaaoi?noa? – 0,62 ae. a.). Iniaenoee aianie aaoi?a aei aeacaieo
i?aoeue neeaaea? 2,97 ae. a.

Ianya oa no?oeoo?a aeena?oaoe??. Aeena?oaoe?eia ?iaioa neeaaea?oueny ?c
anooio, o?ueio ?icae?e?a, aeniiae?a, nieneo aeei?enoaieo aeaea?ae oa
aeiaeaoe?a. Iiaiee ianya aeena?oaoe?? – 259 noi??iie, o oiio /ene? 2
oaaeeoe?, ?ici?uai? ia 1 noi??ioe?, 30 ?enoie?a, ?ici?uaieo ia 23
noi??ieao, a oaeiae aeiaeaoee A- O, ui caeiathoue 68 noi??iie. Nienie
aeei?enoaieo e?oa?aoo?ieo aeaea?ae neeaaea? 199 iaeiaioaaiue ? caeia? 12
noi??iie.

INIIAIEE CI?NO ?IAIOE

O anooi? iaa?oioiaaii aeooaeuei?noue aeena?oaoe?eiiai aeine?aeaeaiiy,
aecia/aii iaoo, caaaeaiiy, ia’?eo aeine?aeaeaiiy, iaoeiao iiaecio ?
i?aeoe/io oe?ii?noue cai?iiiiiaaieo ?ic?iaie oa ?acoeueoaoe ?oiuei?
ai?iaaoe??.

O ia?oiio ?icae?e? “Iniiae iiaoaeiae aooaaeoa?nueeiai iae?eo ? eiio?ieth
aeo?ao oa aeioiae?a ia aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe?? o no/anieo oiiaao ainiiaea?thaaiiy” aeine?aeaeothoueny
i?noea e ?ieue aaoiiia?eueiiai o?ainii?oo a nenoai? niiaeea/i?
eiiia?aoe?? Oe?a?ie; oaiaeaioe?? oi?ioaaiiy e iniiai? iai?yie
eeaneo?eaoe?? aeo?ao oa aeioiae?a aaeoc?; i?aai?caoe?eii-oaoiieia?/i?
iniaeeaino? ae?yeueiino? aaoiiia?eueiiai o?ainii?oo oa ?oi?e aieea ia
iiaoaeiao aooaaeoa?nueeiai iae?eo ? eiio?ieth.

Aaoio?ainii?oi? i?aei?e?inoaa niiaeea/i? eiiia?aoe?? aeeiiothoue
??ciiiai?oi? ia?aaacaiiy (oea, cie?aia, aaioaaei?, aaoiaoni?, eaaeia?
ia?aaacaiiy; ia?aaacaiiy niaoe?aeueiei eaaeiaei oa iaeaaeiaei
o?ainii?oii) aeey i?aei?e?inoa oa i?aai?caoe?e niiaeea/i? eiiia?aoe??,
?ioeo noa’?eo?a i?aei?e?iieoeueei? ae?yeueiino? a oaeiae o?ce/ieo in?a a
Oe?a?i? oa ca ?? iaaeaie. Iaea?eueoo ieoiio aaao a caaaeueiiio ianyc?
ia?aaacaiue caeiathoue ia?aaacaiiy aaioaaeiei aaoio?ainii?oii.

O i?ioean? i?iaaaeaiiai aeine?aeaeaiiy anoaiiaeaii, ui aeo?aoe ?
aeioiaee aaoio?ainii?oieo i?aei?e?inoa niiaeea/i? eiiia?aoe??
aieeaathoue ia eeoa ia o?iainiaee ?acoeueoao ainiiaea?nueei?
ae?yeueiino?, aea e ia ??aaiue aeo?ao ?ioeo aaeocae niiaeea/i?
eiiia?aoe??. Aeiiii?/ia e?eca inoaii?o ?ie?a, yea iaaaoeaii aieeioea ia
?icaeoie on?o aaeocae niiaeea/i? eiiia?aoe??, cia/iith i??ith
iicia/eeany ia ?icaeoeo aaoiiia?eueiiai o?ainii?oo.

Ca ?acoeueoaoaie iaoeo aeine?aeaeaiue anoaiiaeaii, ui a aaoio?ainii?oieo
i?aei?e?inoaao niiaeea/i? eiiia?aoe?? Oe?a?ie aeo?aoe ia aenieoaoaoe?th
aaoiiia?e?a c?inoathoue aeueie oaiiaie, i?ae aaeia? aeioiaee, a oea
i?ecaiaeeoue aei ciaioaiiy oaii?a c?inoaiiy i?eaooeo e oi?ioaaiiy caeoeo
o 1998 ?ioe? (?en.1).

?en. 1. Aaeiaee aeio?ae, aenieoaoaoe?ei? aeo?aoe oa i?eaooie a
aaoiiia?eueiiio o?ainii?o? niiaeea/i? eiiia?aoe?? ca 1993-1998 ?iee.

Aeey iiaoaeiae iae?eo, a oaeiae aeey i?iaiicoaaiiy oa eiio?ieth aeo?ao ?
aeioiae?a aaeeeiai i?aeoe/iiai cia/aiiy iaaoaa? i?aaeeueia ?icoi?iiy
?oiuei? noo?, aecia/aiiy neeaaeo ? oi?ioaaiiy. No?oeoo?a nia?aa?oino?
aaoiia?aaacaiue iieaco?, ui aaoiiia?eueiee o?ainii?o niiaeea/i?
eiiia?aoe?? ? iaoa??aei- oa i?aoeai?noeith aaeoccth, ine?eueee
iaea?eueoo ieoiio aaao a nia?aa?oino? aaoiia?aaacaiue iathoue aeo?aoe ia
iieaoo i?aoe?, a oaeiae aeo?aoe ia iaeueii-ianoeeuei? iaoa??aee. Oiio
cieaeaiiy nia?aa?oino? ia?aaacaiue iaea?eueoith i??ith caeaaeeoue a?ae
caeaoiino? iae?eo oa eiio?ieth iia?aoeaii aecia/aoe ?aca?ae ia eiaeiiio
eiie?aoiiio i?aei?e?inoa?. Iaea?eueo ?noioieie ?aca?aaie cieaeaiiy
nia?aa?oino? oa oeyoaie iioei?caoe?? aeo?ao ? aeioiae?a ? iie?ioaiiy
aeei?enoaiiy iaeueii-ianoeeueieo iaoa??ae?a; i?aeaeuaiiy aoaeoeaiino?
aenieoaoaoe?? iniiaieo oiiae?a (oeyoii nei?i/aiiy i?inoi?a aaoiiia?e?a;
aeei?enoaiiy i?ia?aneaieo iaoiae?a iaaaioaaeoaaeueii-?icaaioaaeoaaeueieo
?ia?o; iiiaeaiiy ia?eo aaoiiia?e?a oiui); aeinyaiaiiy iino?eiiai
c?inoaiiy i?iaeoeoeaiino? i?aoe?; oaeineiiaeaiiy oi?aae?iiy ia iniia?
aeei?enoaiiy ?aoe?iiaeueieo iaoiae?a ? aeiiii?ei-iaoaiaoe/iiai
iiaeaethaaiiy oa aeoea?caoe?? an?o eiai ooieoe?e.

sse iieacaei i?iaaaeaia aeine?aeaeaiiy ia aaoio?ainii?oieo
i?aei?e?inoaao niiaeea/i? eiiia?aoe?? Oe?a?ie, ?ioi?iaoe?? i?i aeo?aoe
ae?iaieoeoaa oa aeioiaee, yea oi?io?oueny ia iniia? /eiii? eeaneo?eaoe??
aeey aoaeoeaiiai oi?aae?iiy ae?iaieoeoaii, ? iaaeinoaoiuei.
I?iaiae?coaaaoe iieai?eo a?o/eciyieo oa caei?aeiiieo iaoeiaoe?a c
i?eaiaeo eeaneo?eaoe?? aeo?ao oa aeiiae /eiiiai caeiiiaeaanoaa Oe?a?ie,
aaoi?ii aecia/aii ia?ae?e eeaneo?eaoe?eieo iciae aeo?ao oa aeioiae?a,
canoinoaaiiy yeeo aeaea?oueny aeioe?eueiei ia aaoio?ainii?oieo
i?aei?e?inoaao niiaeea/i? eiiia?aoe??.

I?e aaeineiiaeaii? iae?eo oa eiio?ieth ia aaoio?ainii?oieo
i?aei?e?inoaao ne?ae a?aoiaoaaoe iniaeeaino? aaoiiia?eueiiai o?ainii?oo
ye aaeoc? oa aieea /eiiee?a ia iaoiaeeeo e i?aai?caoe?th iae?eo oa
eiio?ieth aeo?ao ? aeioiae?a, eaeueeoethaaiiy nia?aa?oino?
aaoiia?aaacaiue. Iniaeeaa ?ieue o aeinyaiaii? oe??? iaoe e ae??oaii?
i?iaeai iioeiaeueiiai oi?ioaaiiy aeo?ao ? aeioiae?a iaeaaeeoue
?aoe?iiaeuei?e iiaoaeia? iae?eo oa eiio?ieth aeo?ao oa aeioiae?a
aaoio?ainii?oieo i?aei?e?inoa, ui aeicaieeoue cae?enithaaoe iia?aoeaiee
oi?aae?inueeee aieea ia ?o oi?ioaaiiy.

O ae?oaiio ?icae?e? “Iaoiaeeea iae?eo aeo?ao oa aeioiae?a ia
aaoio?ainii?oieo i?aei?e?inoaao” ia iniia? i?iaaaeaiiai aeine?aeaeaiiy
noaio iae?eo aeo?ao ? aeioiae?a a aaoio?ainii?oieo i?aei?e?inoaao ??cieo
?aa?ii?a Oe?a?ie aecia/ai? e noi?ioeueiaai? i?iaeaie iae?eo e
eaeueeoethaaiiy a oiiaao ?eieiai? aeiiii?ee oa aecia/ai? iniiai? iai?yie
?oiueiai ae??oaiiy.

I?iaaaeaia aeine?aeaeaiiy iin??a ia?aeiii? iae?eiai? ?ioi?iaoe??, ye?
canoiniaothoue o ?iaio? aaoio?ainii?oieo i?aei?e?inoa niiaeea/i?
eiiia?aoe??, oa ?ino?oeoeaieo ? iaoiaee/ieo iaoa??ae?a, ye?
?aaeaiaioothoue ii?yaeie ?o noai?aiiy, a oaeiae ai?iaaoe?y ?
ai?iaaaeaeaiiy ia?aeiieo iin??a ?ioi?iaoe?? a i?aeoeeo aeicaieythoue
noaa?aeaeoaaoe, ui ia?aeii? iae?eia? aeieoiaioe, ye? canoiniaothoue a
aaoio?ainii?oieo i?aei?e?inoaao, iaaeineiiae? ? iio?aaothoue
aaeineiiaeaiiy c iiceoe?? ye ?o iiaoaeiae, oae ? ci?noo ?aea?ceo?a, ui a
ieo a?aeia?aaeai?. Oiio aaoi?ii i?iiiiothoueny aaeineiiaeai? oi?ie
ia?aeiii? iae?eiai? ?ioi?iaoe?y aeey aeieoiaiooaaiiy i?ioeano
ia?aaacaiue oa iae?eo ae?iaie/eo aeo?ao aaoio?ainii?oieo i?aei?e?inoa
niiaeea/i? eiiia?aoe?? Oe?a?ie.

sse anoaiiaeaii i?iaaaeaiei aeine?aeaeaiiyi, iaoa??aeuei? aeo?aoe cia/ii
aieeaathoue ia oi?ioaaiiy nia?aa?oino? aaoiia?aaacaiue, oiio aaoi?ii
ae??oaii caaaeaiiy aaoiiaoecaoe?? ?oiueiai noai?aiiy a oiiaao
ii?iaoeaiiai iae?eo.

Aaoio?ainii?oi? i?aei?e?inoaa ianooue niaoeeo?/i? aeo?aoe, iia’ycai? c
?aiiioii oa cai?iith aaoiiia?eueii? aoie. Oiio aaaeeeaei ieoaiiyi ?
aecia/aiiy aeaea?aea a?aeiiaeaiiy ? cai?ie aaoiiia?eueii? aoie oa
niiniao aeeth/aiiy ?? aa?oino? a nia?aa?o?noue aaoio?ainii?oieo
ia?aaacaiue. Aeey iie?ioaiiy iae?eo oa ci?oeiaiiy o?iainiaiai noaio
aaoio?ainii?oieo i?aei?e?inoa aaoi?ii ?ic?iaeaia niaoe?aeueia iaoiaeeea
aeeth/aiiy aa?oino? aaoiiia?eueii? aoie aei aeo?ao ia aaoiia?aaacaiiy ca
ii?iaie i?ia?ao aaciina?aaeiuei i?ney cae?eniaiiy ia?aaacaiue, ui aoaea
ae?eiaei o?iainiaei aeaea?aeii iiiaeaiiy oeeo ae?iaie/eo oiiae?a.

Ca?ia?oio ieaoo a aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i? eiiia?aoe??
ia?aoiaothoue ca ?icoe?ieaie, aeeoa?aioe?eiaaieie caeaaeii a?ae aeaeo
aeeiioaaieo ?ia?o aai iiaiaeeiieie oa?eoieie noaaeaie. I?ioa aoaea
aeioe?eueii iia’ycaoe ia?aooaaiiy ca?ia?oii? ieaoe ?c noiith oa ??aiai
aeioiaeo, io?eiaiiai aiae??i. Aeey oeueiai aaoi?ii i?iiiio?oueny aaanoe
nenoaio eiao?oe??io?a aei ca?ia?oii? ieaoe, anoaiiaeaieo caeaaeii a?ae
io?eiaiiai aeioiaeo.

A?aoiaoth/e iaiao?aei?noue aaeaioaoe?? iae?eo aeo?ao aei ?eieiaeo oiia
oa iie?ath/enue ia ca?oa?aeiee aeina?ae ? i?aoe? a?o/eciyieo a/aieo,
aaoi? aaaaea? ca aeioe?eueia, aeiiiaieoe ia?ae?e iaoiae?a, aecia/aieo
“Oeiiaeie iieiaeaiiyie c ieaioaaiiy, iae?eo e eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? (?ia?o, iineoa) o i?iieneiaino?” iaoiaeaie
iae?eo: ca oeaio?aie a?aeiia?aeaeueiino? ? iaoiaeii iae?eo iaiiaieo
aeo?ao (aee?aeo-eino). A aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe?? aeey aoaeoeaiiai oi?aae?iiy o?ainii?oiei ae?iaieoeoaii
aeo?aoe iaiao?aeii iaeiie/oaaoe ca caiiaeaiiyie, ui aeeiiothoueny,
ii?iaoeaiei iaoiaeii. Oiio, a aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe?? i?iiiio?oueny canoiniaoaaoe ii?iaoeaii-iicaiiaiee iaoiae
iae?eo aeo?ao ia aaoiia?aaacaiiy, aeey i?aai?caoe?? yeiai ? ni?eyoeea?
oiiae (? ?ic?iaeaia ii?iaoeaia aaca; /eiia ia?aeiia aeieoiaioaoe?y oa
ai?iaaaeaeaiiy i?iiiceoe?e c ?? aaeineiiaeaiiy aeicaieythoue iia?aoeaii
aecia/aoe a?aeoeeaiiy a?ae ii?i oiui).

Ocaaaeueiaiiy aeo?ao oa aeioiae?a c aeei?enoaiiyi IAII aeicaiey?
io?eioaaoe ??ciiiai?oio ?ioi?iaoe?th caeaaeii a?ae iio?aa oi?aae?iiy aac
aeiaeaoeiaeo ?ic?aooie?a. Aaoi?ii i?iiiio?oueny ocaaaeueithaaoe aeo?aoe
ia aaoio?ainii?oieo i?aei?e?inoaao o oe?eiio ca ca?oiee ia??iae ca
aeaiia iai?yiaie: aecia/aiiy noie i?yieo ? iai?yieo aeo?ao ia
aaoiia?aaacaiiy, oo?eiaiiy aa?aaeieo i?ei?uaiue, iaaeaieo a i?aiaeo; ia
?aiiio ? oaoi?/ia ianeoaiaoaaiiy aaoiiia?e?a, ye? ia iaeaaeaoue
aaoii?aei?e?inoao; noie aeo?ao ia an? caiiaeaiiy (?en.2).

Eaeueeoethaaiiy nia?aa?oino? ia?aaacaiue ? iaeiei ?c aaaeeeaeo aoai?a
iae?eiaiai i?ioeano, yeee aeineoue aaaiiee aeey aaoio?ainii?oieo
i?aei?e?inoa. Aaaeeea?noue oeueiai aoaio iaoiiaeth?oueny oei, ui ia
iniia? ?ioi?iaoe?? i?i oaeoe/io nia?aa?o?noue ia?aaacaiue ioe?iththoue
?? a?aeoeeaiiy a?ae ieaiiaeo (i?iaiicieo) iieaciee?a, aiae?cothoue
oaeoi?e aieeao, i?e/eie a?aeoeeaiue, aeyaeythoue ?aca?ae cieaeaiiy
nia?aa?oino?. E??i oiai, aeai? i?i oaeoe/io nia?aa?o?noue ??cieo aeae?a
ia?aaacaiue aeei?enoiaothoue aeey anoaiiaeaiiy oa ia?aaeyaeo oe?i ia
o?ainii?oi? iineoae, iaa?oiooaaiiy eiio?aeoii? aa?oino? ?ia?o. Oiio aei
eaeueeoethaaiiy nia?aa?oino? ia?aaacaiue aenoaathoueny aenie? aeiiae,
iniaeeai oea noino?oueny aeinoia??iino? ?ioi?iaoe?? i?i nia?aa?o?noue o
oe?eiio oa ca ie?aieie eaeueeoeyoe?eieie noaooyie.

C iaoith oaeineiiaeaiiy i?ioeano eaeueeoethaaiiy nia?aa?oino?
o?ainii?oieo iineoa aaoi?ii, ooi/iai? ia’?eoe eaeueeoethaaiiy ia
aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i? eiiia?aoe??, yeeie i?iiiio?ii
aaaaeaoe eiie?aoi? caiiaeaiiy; eaeueeoeyoe?eia iaeeieoey – iaeei
e?eiiao? i?ia?ao aeey aecia/aiiy nia?aa?oino? aaoio?ainii?oieo iineoa ia
aac? ci?iieo aeo?ao ? iaeia aiaeeia ?iaioe aaoiiia?ey – ia aac?
iino?eieo aeo?ao.

Ia aaoio?ainii?oieo i?aei?e?inoaao aaoi? i?iiiio? neeaaeaoe ii?iaoeaio
eaeueeoeyoe?th iaei??? aiaeeie ?iaioe iaaiiai aaoiiia?ey e iaeiiai
e?eiiao?a aeeiiaiiai iei i?ia?ao, ui i?aeaeueoue iaa?oioiaai?noue
onoaiiaeaiiy oa?eo?a ca ia?aaacaiiy. Oaeoe/io eaeueeoeyoe?th aeeiiaieo
caiiaeaiue aeioe?eueii neeaaeaoe ca cai?iiiiiaaieie aaoi?ii
eaeueeoeyoe?eieie noaooyie. Ii??aithth/e ii?iaoeai? oa oaeoe/i? aeo?aoe
ia aeeiiaiiy oeueiai caiiaeaiiy, iiaeia anoaiiaethaaoe a?aeoeeaiiy
aaciina?aaeiuei a oiae? aeeiiaiiy caiiaeaiiy, ?, a?aeiia?aeii, nai?/anii
cae?enithaaoe oi?aae?inueeee aieea ia i?ioean oi?ioaaiiy oaeoe/ii?
nia?aa?oino? ia?aaacaiue.

O o?aoueiio ?icae?e? “Eiio?ieue aeo?ao ? aeioiae?a a oi?aae?ii?
aaoio?ainii?oieie i?aei?e?inoaaie” aecia/ai? ia’?eoe eiio?ieth,
aeaea?aea oa i?eeeaaei? iaoiaee eiai i?iaaaeaiiy; aeine?aeaeaii
iaoiaee/i? aniaeoe eiio?ieth aeo?ao ? aeioiae?a a aaoio?ainii?oieo
i?aei?e?inoaao; ?icaeyiooi ioe?ieo aoaeoeaiino? aeei?enoaiiy ?ioi?iaoe??
ca ?acoeueoaoaie eiio?ieth o i?ioean? oi?aae?iiy, aeeeaaeaii iniiai?
aniaeoe i?aai?caoe?? oa iaoiaeeee naiieiio?ieth oeaio??a
a?aeiia?aeaeueiino? oa aioo??oiueiai aoaeeoo aeo?ao ? aeioiae?a
aaoio?ainii?oieo i?aei?e?inoa niiaeea/i? eiiia?aoe??; iaa?oioiaaii
iaiao?aei?noue aeiiii?ei-iaoaiaoe/iiai iiaeaethaaiiy a nenoai?
iioei?caoe?? aeo?ao oa cai?iiiiiaaia i?eeeaaeia iiaeaeue eiai
cae?eniaiiy.

O no/anieo oiiaao ainiiaea?thaaiiy c?inoa? aieea eiio?ieth ia an?
aniaeoe o?iainiai-ainiiaea?nueei? ae?yeueiino? i?aei?e?inoa. Oeei
ni?e/eith?oueny iaiao?aei?noue oai?aoe/iiai iaa?oiooaaiiy eiio?ieth e
aecia/aiiy eiai i?noey a nenoai? oi?aae?iiy i?aei?e?inoaii. Ia aeoieo
aaoi?a, eiio?ieue aeo?ao ? aeioiae?a ia aaoio?ainii?oieo i?aei?e?inoaao
iiaeia aecia/eoe ye oii?yaeeiaaio nenoaio i?ciaiiy i?ioean?a oi?ioaaiiy
aeo?ao ? aeioiae?a, aei??thaaiiy ?oiueiai ?acoeueoaoo oa anoaiiaeaiiy
a?aeiia?aeiino? aecia/ai?e iao? ainiiaea?thaaiiy. Eiio?ieue ia?aaoaa? ia
iaae? ooieoe?e oi?aae?iiy ? ia? naith naiino?eio ooieoe?th. Oiio, aaoi?
aaaaea?, ui oae? ooieoe?? oi?aae?iiy ye ieaioaaiiy, iae?e, aiae?c,
eiio?ieue oa ?aaoethaaiiy iio??aii ?icaeyaeaoe a i?aai?/iiio
aca?iica’yceo. Cia/ia /anoeia i?aai?caoe?eii-iaoiaee/ieo aniaeo?a
iiaoaeiae eiio?ieth ia aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe?? caeaaeeoue a?ae noa’?eoa eiio?ieth. Ia iiaeyae aaoi?a, a
no/anieo oiiaao ainiiaea?thaaiiy aaaeeeaa cia/aiiy ia? ?ic?iaea
iaoiaeeee i?iaaaeaiiy aioo??oiueiai eiio?ieth.

Ia i?aenoaa? aeine?aeaeaiiy aeiiii?/ii? e?oa?aoo?e, caeiiiaeaa/eo aeo?a
oa i?aeoeee ainiiaea?thaaiiy aaoi?ii aecia/ai? ia’?eoe aioo??oiueiai
eiio?ieth aeo?ao ? aeioiae?a ia aaoio?ainii?oieo i?aei?e?inoaao
niiaeea/i? eiiia?aoe?? Oe?a?ie oa cai?iiiiiaaia ?oiy nenoaiia
eeaneo?eaoe?y; a oaeiae eeaneo?eaoe?y aeaea?ae eiio?ieth.

Aoaeoeai?noue oa ae??a?noue aioo??oiueiai eiio?ieth cia/iith i??ith
caeaaeeoue a?ae ae??oaiiy i?aai?caoe?eieo i?iaeai eiai cae?eniaiiy.
Aea/aiiy i?aai?caoe?? eiio?ieth ia aaoio?ainii?oieo i?aei?e?inoaao
i?aeoaa?aeaeo? iaiao?aei?noue eiai oaeineiiaeaiiy. Aaoi?ii i?iiiio?oueny
iiaeaeue i?aai?caoe?? aioo??oiueiai eiio?ieth aeo?ao ? aeioiae?a, yea
aaco?oueny ia aioo??oiueiio eiio?ie? i?aoe?aiee?a aooaaeoa?nueei?
neoaeae; naiieiio?ie? oeaio??a a?aeiia?aeaeueiino?; aioo??oiueiio
aoaeeo?. Aeey i?aai?caoe?? naiieiio?ieth oeaio??a a?aeiia?aeaeueiino?
iaiao?aeii anoaiiaeoe e?eoa??? aoaeoeaiino? ainiiaea?thaaiiy, ye?
aea?aei?, ye aeey ie?aieo oeaio??a a?aeiia?aeaeueiino?, oae ? aeey
aaoio?ainii?oiiai i?aei?e?inoaa a oe?eiio, oiaoi aecia/eoe noio aeo?ao ?
aeioiae?a eiaeiiio oeaio?o a?aeiia?aeaeueiino?. I?aeoe/ii ae??ooaaoe oea
caaaeaiiy, ia iaoo aeoieo, aeioe?eueii, canoiniaoth/e ?a?no?e iae?eo
aeo?ao oa aeioiae?a oeaio??a a?aeiia?aeaeueiino?, ui cie?aia
cai?iiiiiaai? aaoi?ii: A?aeiiino? iae?eo aeo?ao oa aeioiae?a aiae?y,
A?aeiiino? iae?eo aeo?ao oa aeioiae?a i?aoe?aieea aa?aaeii? neoaeae.

Aeey ae??oaiiy caaaeaiue uiaei aenia?oece, i?iaiicoaaiiy, aiae?co
oi?aae?inueeeo ??oaiue oa eiio?ieth ca ?o aeeiiaiiyi iaea?eueoee aoaeo
aeey aaoio?ainii?oieo i?aei?e?inoa niiaeea/i? eiiia?aoe?? o no/anieo
oiiaao ainiiaea?thaaiiy, ia aeoieo aaoi?a, aeanoue cai?iaaaeaeaiiy
aioo??oiueiai aoaeeoo oeyoii i?ecia/aiiy aenia?o?a o aaciina?aaeiueiio
i?aeii?yaeeoaaii? ea??aieeo aaoio?ainii?oiiai i?aei?e?inoaa.
I?aai?caoe?y i?ioeano aioo??oiueiai aoaeeoo aeo?ao oa aeioiae?a ia
aaoio?ainii?oieo i?aei?e?inoaao ia? iaai? noaae?? oa aecia/aio
oaoiieia?th. Aaoi?ii ?ic?iaeaia e cai?iiiiiaaia aoaeeoi?nueea i?ia?aia
ieaiiai? ia?aa??ee aeo?a/aiiy iaeueiiai.

Ine?eueee aoaeoeai?noue aioo??oiueiai eiio?ieth cia/iith i??ith
caeaaeeoue a?ae niiniao ocaaaeueiaiiy eiai ?acoeueoao?a oa ia?aaea/?
?ioi?iaoe?? ea??aieoeoao aeey cae?eniaiiy oi?aae?inueeiai aieeao aaoi?ii
cai?iiiiiaaia oi?ia ca?oiiai aeieoiaioa “Ca?o i?i ?acoeueoaoe
aioo??oiueiai eiio?ieth”, yeee iiaiith i??ith aena?oeth? ye ia?aa?a
cae?eniaiiy eiio?ieth ? eiai ?acoeueoaoe, oae ? i?noeoue ?ioi?iaoe?th
i?i niiniae onoiaiiy aeyaeaieo iaaaoeaieo yaeu.

Aeey ae??oaiiy caaaeaiue no/aniiai iaiaaeaeiaioo ia aaoio?ainii?oiiio
i?aei?e?inoa? aaoi?ii cai?iiiiiaaii aeei?enoiaoaaoe i?eeeaaei?
aeiiii?ei-iaoaiaoe/i? iiaeae?. Aaaeeeaei caaaeaiiyi i?i?i?caoe?? aeo?ao
aaoio?ainii?oiiai i?aei?e?inoaa ? i?aea?? ?ooiiiai neeaaeo ia aeeiiaiiy
eiaeiiai caiiaeaiiy, ine?eueee a?ae eiai i?aaeeueiiai aeai?o caeaaeeoue
ye aeeiiaiiy oiia aeiaiai?o i?ae aaoio?ainii?oiei i?aei?e?inoaii ?
ee??ioii, oae ? aeo?aoe i?aei?e?inoaa. Aaoi?ii i?iiiio?oueny iaoiae
iioei?caoe?? e?i?eii? ooieoe?? aeo?ao ? niin?a ?? ia/eneaiiy aeey
caaeaieo ao?aeieo ia?aiao??a.

?ioei aaaeeeaei caaaeaiiyi oi?aae?iiy aeo?aoaie e aeioiaeaie
aaoio?ainii?oieo i?aei?e?inoa ? aecia/aiiy iioeiaeueiiai ianyao
ia?aaacaiue, i?e aeeiiaii? yeiai i?aei?e?inoai io?eio? iaeneiaeueii
iiaeeeaee i?eaooie. Aaaeeea?noue canoinoaaiiy cai?iiiiiaaii? iiaeae?
iieyaa? o oiio, ui aecia/aiiy oeueiai iioeiaeueiiai ?ici??o ia?aaacaiue
aeicaieeoue cae?enithaaoe iia?aoeaia ea??aieoeoai aeo?aoaie ? aeioiaeaie
a na?aaeei? i?aei?e?inoaa, a oaeiae aeicaieeoue aaoio?ainii?oiei
i?aei?e?inoaai niiaeea/i? eiiia?aoe?? aanoe aeanio oe?iiao iie?oeeo ia
?eieo aaoio?ainii?oieo iineoa.

O aeniiaeao ocaaaeueiththoueny iniiai? i?iiiceoe?? ca ?acoeueoaoaie
aeena?oaoe?eiiai aeine?aeaeaiiy, a?aoiaioo?oueny ?oiy iaoeiaa iiaecia oa
i?aeoe/ia cia/ou?noue.

AENIIAEE

I?iaaaeaia aeena?oaoe?eia aeine?aeaeaiiy iae?eo oa eiio?ieth aeo?ao ?
aeioiae?a oa aea/aiiy /eiii? i?aeoeee ?oiueiai cae?eniaiiy e
ocaaaeueiaiiy ia?aaeiaiai aeina?aeo ia aaoio?ainii?oieo i?aei?e?inoaao
niiaeea/i? eiiia?aoe?? Oe?a?ie aeicaieythoue c?iaeoe oae? aeniiaee e
i?iiiceoe??:

Aeo?aoe aaoio?ainii?oieo i?aei?e?inoa niiaeea/i? eiiia?aoe?? cia/iith
i??ith aecia/athoue ??aaiue o?ainii?oieo aeo?ao i?aei?e?inoa oa
i?aai?caoe?e an?o aaeocae niiaeea/i? eiiia?aoe??, oiio aiie aieeaathoue
ia eeoa ia o?iainiaee ?acoeueoao ae?yeueiino? aaoio?ainii?oieo
i?aei?e?inoa, aea e ia i?eaooeia?noue ?ioeo aaeocae ae?yeueiino?
niiaeea/i? eiiia?aoe?? Oe?a?ie a oe?eiio.

A aeena?oaoe?ei?e ?iaio? cai?iiiiiaaiee aaaaoi??aiaaee i?aeo?ae aei
iiaoaeiae eeaneo?eaoe?? aeo?ao ? aeioiae?a aaoio?ainii?oiiai
i?aei?e?inoaa caeaaeii a?ae oe?eae oi?aae?iiy e iiiaeaoeoaaiiy, ioe?iee
caian?a oa aecia/aiiy o?iainiaiai ?acoeueoaoo, iai?yi?a i?aeaioiaee
oi?aae?inueeeo ??oaiue, eiio?ieth aeeiiaiiy oiui. Aeey anoaiiaeaiiy
iaoeiai iaa?oioiaaii? iiiaieeaoo?e aeo?ao ? aeioiae?a ana?aaeei?
a?oioaaiue cai?iiiiiaaii? eeaneo?eaoe?? o aeena?oaoe?? aecia/aii
e?eoa??? ?oiueiai ia’?aeiaiiy a iaai? a?oie. E??i oiai, ia i?aenoaa?
oeeo e?eoa???a cai?iiiiiaaii ia?ae?e aeaiaio?a aeo?ao oa
eaeueeoeyoe?eieo noaoae; ooi/iaii a?aeianaiiy aeo?ao aei i?yieo /e
iai?yieo caeaaeii a?ae oiai, ui ? ia’?eoii iae?eo aeo?ao, oa a?ae
i?eioeeio aeiiii?/ii? aeioe?eueiino?; cai?iiiiiaaii iiiaieeaoo?o noaoae
ci?iieo oa iino?eieo aeo?ao aeey aaoio?ainii?oieo i?aei?e?inoa.

Ai?iaaaeaeaiiy aaoiiaoeciaaiiai ii?iaoeaiiai iae?eo aeo?ao ia
aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? aeiaaa? noai?aiiy
oaeeo iin??a ia?aeiii? ?ioi?iaoe??, ye? a caaacia/oaaee iiaeeea?noue
aecia/aiiy a?aeoeeaiue a?ae ii?i aeo?ao ? aeioiae?a, ?o nenoaiaoecaoe??
oa onoiaiiy aeaiaio?a iaaaoeaiiai aieeao. Aeoiaey/e c oeueiai, aaoi?ii
aianai? i?iiiceoe?? uiaei aaeineiiaeaiiy oi?i ia?aeiii? aeieoiaioaoe??
i?ioeano ia?aaacaiue, a naia: iiaei?iaeiueiai eenoa aaioaaeiiai
aaoiiia?ey; oaeiio caiiaieea, a oaeiae ?ic?iaeaii aeai?eoi noai?aiiy
iiaei?iaeiueiai eenoa a na?aaeiaeu? aeaeo?iiii? ia?iaee aeaieo oa
nenoaio aeia?aeiee?a, ye? i?e oeueiio aeei?enoiaothoueny. Aeey aaaeaiiy
aaoiiaoeciaaiiai ii?iaoeaiiai iae?eo aaeineiiaeai?: ea?oea iae?eo ?iaioe
aaoiiia?ey, a?aeii?noue aeaea/? iaeueiiai. C oe??th iaoith aaoi?ii
?ic?iaeai?: a?aeii?noue ?ooo iaeueiiai oa eiai aeo?a/aiiy aiae?yie;
nenoaia eeaneo?eaoe?? oa eiaeoaaiiy iaoa??aeueieo oe?iiinoae;
a?aeii?noue aeaea/? caianieo /anoei (iaoa??ae?a); ?ic?aooiie aeo?a/aiiy
caianieo /anoei (iaoa??ae?a); aaeineiiaeaii aeo nienaiiy aa?aaaoo.

Ai?iaaaeaeaiiy o i?aeoeeo ?iaioe aaoio?ainii?oieo i?aei?e?inoa
niiaeea/i? eiiia?aoe?? Oe?a?ie cai?iiiiiaaieo aaoi?ii ?aeiiaiaeaoe?e
uiaei aaeineiiaeaiiy iae?eo aeo?ao oa aeioiae?a ?c aeei?enoaiiyi IAII oa
a?aeiia?aeiiai i?ia?aiiiai caaacia/aiiy, aeicaieeoue: i?aai?coaaoe
aaoiiaoeciaaiee ae?iaie/ee iae?e ca i?noeyie aeieeiaiiy oa oeaio?aie
a?aeiia?aeaeueiino? ca ii?iaoeaiei iaoiaeii; iie?ioeoe ii?yaeie ?ic?iaee
ii?i oa ia?aooaaiiy e a?aeia?aaeaiiy aii?oecaoe?? (ciino) ?ooiiiai
neeaaeo iniiaieo cania?a aaoio?ainii?oieo i?aei?e?inoa; oaeineiiaeeoe
ii?yaeie ia?aooaaiiy ca?ia?oii? ieaoe, ocaiaeeoe iieaoo i?aoe? aiae??a
?c noiaie io?eiaieo ieie aeioiae?a; a?aeia?aaeaoe aeo?aoe ia
a?aeiiaeaiiy oa ?aiiio aaoiaoie o ?aaeueiiio i?ii?aeeo /ano.

A?aoiaoth/e iiaeeea?noue io?eiaiiy aeioiaeo a aoaeue-yeiio c oeaio??a
a?aeiia?aeaeueiino? aaoio?ainii?oiiai i?aei?e?inoaa, ?ic?iaeaia noaia
oi?ioaaiiy caaaeueiiai o?iainiaiai ?acoeueoaoo iniiaii? ae?yeueiino?
aaoio?ainii?oiiai i?aei?e?inoaa, ia iniia? iine?aeiaiiai aa?aaoaaiiy
/anoeiaeo ?acoeueoao?a a?ae iaaeaiiy aaoio?ainii?oieo iineoa, caeaaaiiy
a i?aiaeo aa?aaeiiai iaeaaeiaiiy oa iaaeaiiy ieaoieo iineoa ?c ?aiiioo ?
oaoi?/iiai ianeoaiaoaaiiy ?ooiiiai neeaaeo noi?iii?o i?aei?e?inoa oa
i?aai?caoe?e.

Caaaeaiee iae?e aeo?ao ia aaoiia?aaacaiiy ? caaa?oaeueiei aoaiii
iae?eiai? ?iaioe e iniiaith eaeueeoethaaiiy nia?aa?oino?
aaoio?ainii?oieo iineoa. Eiai i?aai?caoe?y, cia/iith i??ith, caeaaeeoue
a?ae aaeocaai? niaoeeo?ee e oa?aeoa?o i?aai?caoe?? ae?iaieoeoaa ia
aaoio?ainii?oiiio i?aei?e?inoa?, aeiia /eiiiai caeiiiaeaanoaa Oe?a?ie,
iiae?eo aooaaeoa?nueeiai iae?eo ia o?iainiaee oa oi?aae?inueeee
(aioo??oiueiainiiaea?nueeee). Aaoi?ii ?ic?iaeaia noaia a?aeia?aaeaiiy
aeo?ao ? aeioiae?a aaoio?ainii?oieo i?aei?e?inoa ia ?aooieao o?iainiaiai
oa oi?aae?inueeiai iae?eo.

Ia aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? Oe?a?ie ?
ni?eyoeea? oiiae aeey cai?iaaaeaeaiiy oi?aae?inueeiai iae?eo ia iniia?
ia?aaeiaeo a?o/eciyieo ? ca?oa?aeieo iaoiae?a oa iaoiaeee aaaeaiiy
aooaaeoa?nueeiai iae?eo ca ii?iaoeaii-iicaiiaiei iaoiaeii. Aeey oeueiai
aeioe?eueii aeei?enoiaoaaoe no/ani? caniae ia/enethaaeueii? oaoi?ee oa
eiii’thoa?i? oaoiieia??. Caaaeaiiy aeo?ao oa aeioiae?a i?iiiio?oueny
cae?enithaaoe o ii?yaeeo, yeee caaacia/o? iiaeeea?noue aecia/aiiy
o?iainiaiai ?acoeueoaoo ca oeaio?aie a?aeiia?aeaeueiino? oa ca
eiie?aoieie caiiaeaiiyie. Aeey ocaaaeueiaiiy aeo?ao ? aeioiae?a ca
oeaio?aie a?aeiia?aeaeueiino? oa ca caiiaeaiiyie ?ic?iaeai? a?aeiia?aei?
?a?no?e aiae?oe/iiai iae?eo: a?aeii?noue aeo?ao oa aeioiae?a aiae?y;
a?aeii?noue aeo?ao oa aeioiae?a i?aoe?aieea ?aiiioiiai i?ae?icae?eo;
a?aeii?noue aeo?ao oa aeioiae?a ca caiiaeaiiyi, a oaeiae aecia/aii ?oi?
i?noea a caaaeuei?e noai? aeieoiaioiia?ao c iae?eo aeo?ao ? aeioiae?a
aaoio?ainii?oiiai i?aei?e?inoaa.

C iaoith oaeineiiaeaiiy i?ioeano eaeueeoethaaiiy nia?aa?oino?
o?ainii?oieo iineoa i?iiiiothoueny aoaeoeai? iaoiaee ? i?eeiie, ooi/iai?
ia’?eoe eaeueeoethaaiiy ia aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe??, yeeie i?iiiio?ii aaaaeaoe eiie?aoi? caiiaeaiiy;
eaeueeoeyoe?eiith iaeeieoeath – iaeei e?eiiao? i?ia?ao aeey aecia/aiiy
nia?aa?oino? aaoio?ainii?oieo iineoa ia aac? ci?iieo aeo?ao ? iaeia
aiaeeia ?iaioe aaoiiia?ey iaaii? ia?ee – ia aac? iino?eieo aeo?ao.

Ia aaoio?ainii?oieo i?aei?e?inoaao ie i?iiiio?ii neeaaeaoe ii?iaoeaio
eaeueeoeyoe?th iaei??? aiaeeie ?iaioe aaoiiia?ey e iaeiiai e?eiiao?a
aeeiiaiiai iei i?ia?ao, ui i?aeaeueoue iaa?oioiaai?noue anoaiiaeaiiy
oa?eo?a ca ia?aaacaiiy. Oaeoe/io eaeueeoeyoe?th aeeiiaieo caiiaeaiue, ia
aeoieo aaoi?a, aeioe?eueii neeaaeaoe ca cai?iiiiiaaieie
eaeueeoeyoe?eieie noaooyie. Ii??aithth/e ii?iaoeai? oa oaeoe/i? aeo?aoe
ia aeeiiaiiy oeueiai caiiaeaiiy, iiaeia anoaiiaethaaoe a?aeoeeaiiy
aaciina?aaeiuei o oiae? aeeiiaiiy caiiaeaiiy ?, a?aeiia?aeii, nai?/anii
cae?enithaaoe aieea ia i?ioean oi?ioaaiiy oaeoe/ii? nia?aa?oino?
ia?aaacaiue.

Aeo?aoe, ye? cae?eniai? ia aeeiiaiiy caiiaeaiiy, iaiao?aeii iaeneiaeueii
i?yiei niiniaii a?aeiineoe ia ie?ai? ia’?eoe eaeueeoethaaiiy. O
aeiaaeeao, eiee i?yia aeeth/aiiy aeo?ao aei neeaaeo nia?aa?oino?
eiie?aoiiai caiiaeaiiy iaiiaeeeaa aai aeiiii?/ii iaaeioe?eueia, aaaeeeai
canoiniaoaaoe oae? iaoiaee ?iciiae?eo iai?yieo aeo?ao, ye? a i?eioneaee
i?i?iaeuei? iioeaee ? caaacia/oaaee iaea?eueoo oi/i?noue o
eaeueeoethaaii? nia?aa?oino? ia?aaacaiue. Canoinoaaiiy cai?iiiiiaaieo
i?eioeei?a ?iciiae?eo iai?yieo aeo?ao, i?ae oeaio?aie
a?aeiia?aeaeueiino? oa caiiaeaiiyie aeicaieeoue iie?aueoe iaoiaeeeo
?iciiae?eo iai?yieo iino?eieo oa ci?iieo aeo?ao ? cia/ii iie?ioeoe
oi/i?noue aecia/aiiy oaeoe/ii? nia?aa?oino? aaoio?ainii?oieo iineoa.

Eiio?ieue aeo?ao ? aeioiae?a a aaoio?ainii?oieo i?aei?e?inoaao iiaeia
aecia/eoe ye oii?yaeeiaaio nenoaio i?ciaiiy i?ioean?a oi?ioaaiiy aeo?ao
? aeioiae?a, aei??thaaiiy ?oiueiai ?acoeueoaoo oa anoaiiaeaiiy
a?aeiia?aeiino? aecia/ai?e iao? ainiiaea?thaaiiy. Aaaaea?ii, ui oae?
ooieoe?? oi?aae?iiy ye ieaioaaiiy, iae?e, aiae?c, eiio?ieue oa
?aaoethaaiiy iio??aii ?icaeyaeaoe a i?aai?/iiio aca?iica’yceo ia iniia?
nenoaiiiai i?aeoiaeo.

Ia iiaeyae aaoi?a, o no/anieo oiiaao ainiiaea?thaaiiy aaaeeeaa cia/aiiy
ia? ?ic?iaea iaoiaeeee i?iaaaeaiiy aioo??oiueiai eiio?ieth, yeee
cae?enithaaany a i?aoe?aieeaie i?aei?e?inoaa. Oiio ia i?aenoaa? aea/aiiy
aeiiii?/ii? e?oa?aoo?e, caeiiiaeaa/eo aeo?a oa aeine?aeaeaiiy i?aeoeee
ainiiaea?thaaiiy aaoi?ii aecia/aii ia?ae?e ia’?eo?a aioo??oiueiai
eiio?ieth aeo?ao ? aeioiae?a a aaoio?ainii?oieo i?aei?e?inoaao
niiaeea/i? eiiia?aoe?? ? cai?iiiiiaaii nenoaiio eeaneo?eaoe?th ye
ia’?eo?a, oae ? aeaea?ae ?oiueiai aioo??oiueiai eiio?ieth.

Aeei?enoaiiy i?eeeaaeieo iaoiae?a eiio?ieth oa aeaea?ae eiai cae?eniaiiy
iaoiiaeth?oueny aeai?ii ia’?eoa eiio?ieth, oiio aaoi?ii cai?iiiiiaai?
iiaeae? aioo??oiueiai eiio?ieth eiie?aoieo ia’?eo?a. C iaoith
oaeineiiaeaiiy i?aai?caoe?? aioo??oiueiai eiio?ieth, aaoi?ii
i?iiiio?oueny nenoaia i?aai?caoe?? aioo??oiueiai eiio?ieth, yea
ia’?aeio? a ?aeeia oe?ea aioo??oi?e aooaaeoa?nueeee eiio?ieue;
naiieiio?ieue oeaio??a a?aeiia?aeaeueiino? oa aioo??oi?e aoaeeo.

Aeey i?aai?caoe?? naiieiio?ieth oeaio??a a?aeiia?aeaeueiino? iaiao?aeii
anoaiiaeoe e?eoa??? ainiiaea?thaaiiy, ye? aea?aei? ye aeey ie?aieo
oeaio??a a?aeiia?aeaeueiino?, oae ? aeey aaoio?ainii?oiiai i?aei?e?inoaa
o oe?eiio, oiaoi aecia/eoe noio aeo?ao ? aeioiae?a eiaeiiio c ieo.
I?aeoe/ia ae??oaiiy oeueiai caaaeaiiy caeaaeeoue a?ae no?oeoo?iiai ??aiy
oi?aae?iiy oa a?ae iiaiiaaaeaiue ? a?aeiia?aeaeueiino? i?aoe?aiee?a
aeaiiai i?ae?icae?eo i?aei?e?inoaa. Oiio aaoi?iie i?iiiio?oueny ia?ae?e
iiiaieeaoo? naiieiio?ieth, a oaeiae nenoaia ?oiueiai eiaeoaaiiy aeey
oeaio??a a?aeiia?aeaeueiino? naia ca eiie?aoieie no?oeoo?ieie ??aiyie
oi?aae?iiy ia AOI. Aeey naiieiio?ieth oeaio??a a?aeiia?aeaeueiino?
aeioe?eueii canoiniaoaaoe ?ic?iaeai? aaoi?ii ?a?no?e iae?eo aeo?ao oa
aeioiae?a oeaio??a a?aeiia?aeaeueiino?.

Aeey ae??oaiiy caaaeaiue uiaei aenia?oece, i?iaiicoaaiiy, aiae?co
oi?aae?inueeeo ??oaiue oa eiio?ieth ca ?o aeeiiaiiyi iaea?eueoee aoaeo
aeey aaoio?ainii?oieo i?aei?e?inoa niiaeea/i? eiiia?aoe?? Oe?a?ie ca
no/anieo oiia ainiiaea?thaaiiy aeanoue cai?iaaaeaeaiiy aioo??oiueiai
aoaeeoo oeyoii aaaaeaiiy o ooao i?aei?e?inoaa iinaae aenia?o?a, ye?
i?aeii?yaeeiaothoueny ea??aieeo i?aei?e?inoaa. Aeey i?aeoe/iiai
cae?eniaiiy aioo??oiueiai aoaeeoo aaoi?ii ?ic?iaeaia e cai?iiiiiaaia
aoaeeoi?nueea i?ia?aia ia?aa??ee aecia/aiiai ia’?eoa.

Aeey aoaeoeaiiai oi?aae?iiy aaoio?ainii?oiei i?aei?e?inoaii aeioe?eueii
canoiniaoaaoe i?eeeaaei? aeiiii?ei-iaoaiaoe/i? iaoiaee oa iiaeae?.
Aaaeeeaei caaaeaiiyi i?i?i?caoe?? aeo?ao aaoio?ainii?oiiai i?aei?e?inoaa
? i?aea?? ?ooiiiai neeaaeo ia aeeiiaiiy eiaeiiai caiiaeaiiy, ine?eueee
a?ae eiai i?aaeeueiiai aeai?o caeaaeeoue ye aeeiiaiiy oiia aeiaiai?o
i?ae aaoio?ainii?oiei i?aei?e?inoaii ? ee??ioii, oae ? aeo?aoe
i?aei?e?inoaa. Aaoi?ii i?iiiio?oueny iaoiae iioei?caoe?? e?i?eii?
ooieoe?? aeo?ao ? niin?a ?? ia/eneaiiy aeoiaey/e ?c caaeaieo ao?aeieo
ia?aiao??a. ?ioei aaaeeeaei caaaeaiiyi oi?aae?iiy aeo?aoaie e aeioiaeaie
aaoio?ainii?oieo i?aei?e?inoa ? aecia/aiiy iioeiaeueiiai ianyao
ia?aaacaiue, i?e aeeiiaii? yeiai i?aei?e?inoai io?eio? iaeneiaeueii
iiaeeeaee i?eaooie. Aaaeeea?noue canoinoaaiiy cai?iiiiiaaii? iiaeae?
iieyaa? o oiio, ui aecia/aiiy oeueiai iioeiaeueiiai ?ici??o ia?aaacaiue
aeicaieeoue cae?enithaaoe iia?aoeaia ea??aieoeoai aeo?aoaie e aeioiaeaie
ia i?aei?e?inoa?, a oaeiae aeicaieeoue aaoio?ainii?oiei i?aei?e?inoaai
niiaeea/i? eiiia?aoe?? i?iaiaeeoe aeanio oe?iiao iie?oeeo ia ?eieo
aaoio?ainii?oieo iineoa.

NIENIE IIOAE?EIAAIEO I?AOeUe CA OAIITH AeENA?OAOe??

O oaoiaeo aeaeaiiyo

Iai/aieiaa TH.A. Iae?e aeo?ao ? aeioiae?a aaoio?ainii?oieo i?aei?e?inoa
a oiiaao ae?? iiaiai iiaeaoeiaiai caeiiiaeaanoaa // Aooaaeoa?nueeee
iae?e ? aoaeeo. – 1997. – ? 11. – N.195-197.

Iai/aieiaa TH.A. Aeooaeuei? ieoaiiy iae?eo aii?oecaoe?? oa aeo?ao ia
?aiiio a aaoio?ainii?oieo i?aei?e?inoaao // Na?o aooaaeoa?nueeiai
iae?eo.–1998.- ? 11.– N.38-42.

Iai/aieiaa TH.A. Iniaeeaino? i?aai?caoe?? aioo??oiueiai eiio?ieth ia AOI
niiaeea/i? eiiia?aoe?? // A?niee Euea?anueei? eiia?oe?eii? aeaaeai??.
Na??y aeiiii?/ia. Aeione 4. – Euea?a: Eiiiina?oa, 1998. – N. 149-154.

A ?ioeo aeaeaiiyo

Iai/aieiaa TH.A. Iai?yie oaeineiiaeaiiy iae?eo a niiaeea/?e eiiia?aoe??
// Ca??iee iaoa??ae?a eiioa?aioe?? i?ioani?nueei-aeeeaaeaoeueeiai
neeaaeo ? ani??aio?a EEA ca i?aenoieaie iaoeiai-aeine?aeii? ?iaioe o
1994 ?ioe?.– Euea?a, 1995.–N.119-121.

Ica?ai A.I., Iai/aieiaa TH.A., Aieiaaoeueea N.?. Aeaye? ieoaiiy iae?eo
iniiaieo cania?a aaoio?ainii?oieo i?aei?e?inoa niiaeea/i? eiiia?aoe??
Oe?a?ie // Iaoa??aee eiioa?aioe?? i?ioani?nueei-aeeeaaeaoeueeiai neeaaeo
? ani??aio?a EEA ca i?aenoieaie iaoeiai-aeine?aeii? ?iaioe o 1995 ?ioe?.
– Euea?a, 1996. – N. 247-248. (Iniaenoi: aiae?c /eiii? i?aeoeee iae?eo
iniiaieo cania?a aaoio?ainii?oieo i?aei?e?inoa).

Ona/ A.A., Iai/aieiaa TH.A. I?aai?caoe?y aioo??oiueiai aoaeeoo ia
aaoio?ainii?oieo i?aei?e?inoaao // Iaoa??aee ?anioae?eainueei?
iaoeiai-i?aeoe/ii? eiioa?aioe?? “Aoaeeoi?nueea ae?yeuei?noue a oiiaao
noaiiaeaiiy iiaeo aeiiii?/ieo a?aeiinei a Oe?a?i?”. – Euea?a, 1995. –
N.92-93.(Iniaenoi: aecia/aiiy caaaeaiue aioo??oiueiai aoaeeoo a AOI
niiaeea/i? eiiia?aoe??).

Iai/aieiaa TH.A. Ii?iaoeaia aaca – iniiaa ii?iaoeaiiai iae?eo ia
aaoio?ainii?oieo i?aei?e?inoaao // Iaoa??aee eiioa?aioe??
i?ioani?nueei-aeeeaaeaoeueeiai neeaaeo ? ani??aio?a EEA ca i?aenoieaie
iaoeiai-aeine?aeii? ?iaioe o 1996 ?ioe?. – Euea?a, 1997. – N.184-186.

Ica?ai A.I., Iai/aieiaa TH.A. I?aai?caoe?y iae?eo aeo?ao ia
aaoio?ainii?oieo i?aei?e?inoaao // Iaoa??aee eiioa?aioe??
i?ioani?nueei-aeeeaaeaoeueeiai neeaaeo ? ani??aio?a EEA ca i?aenoieaie
iaoeiai-aeine?aeii? ?iaioe o 1996 ?ioe?. – Euea?a, 1997. – N.193-194.
(Iniaenoi: ?ic?iaeaii i?iiiceoe?? uiaei aaeineiiaeaiiy iae?eo aeo?ao ia
aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? Oe?a?ie).

Ica?ai A.I., Iai/aieiaa TH.A. Oaeineiiaeaiiy ia?aeiii? iae?eiai?
?ioi?iaoe?? a aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? //
Iaoa??aee iaoeiai-i?aeoe/ii? eiioa?aioe?? “I?iaeaie ?aoi?ioaaiiy
aooaaeoa?nueeiai iae?eo a no/anieo oiiaao ainiiaea?thaaiiy”. – Euea?a,
1997. – N.111-114. (Iniaenoi: ?ic?iaeaii i?iiiceoe?? uiaei
aaeineiiaeaiiy iin??a ia?aeiii? iae?eiai? ?ioi?iaoe??).

Iai/aieiaa TH.A. Iae?e ?aae?caoe?? iineoa aaoio?ainii?oieo i?aei?e?inoa
niiaeea/i? eiiia?aoe?? // Iaoa??aee iaoeiai-i?aeoe/ii? eiioa?aioe??
“I?iaeaie ?aoi?ioaaiiy aooaaeoa?nueeiai iae?eo a no/anieo oiiaao
ainiiaea?thaaiiy”. – Euea?a, 1997. – N.236-239.

Iai/aieiaa TH.A. Aioo??oi?e aoaeeo a nenoai? eiio?ith ainiiaea?nueei?
ae?yeueiino? aaoio?ainii?oieo i?aei?e?inoa niiaeea/i? eiiia?aoe?? //
Ca??ea iaoeiaeo i?aoeue “Oi?a?aey, eiia?oe?y, i?aei?e?iieoeoai”. –
Euea?a, 1998. – N.169-171.

Iai/aieiaa TH.A. I?noea ? ?ieue aaoiiia?eueiiai o?ainii?oo a nenoai?
niiaeea/i? eiiia?aoe?? // Ca??ea iaoeiaeo i?aoeue o/aniee?a
i?aeia?iaeii? iaoeiai-i?aeoe/ii? eiioa?aioe?? “I?iaeaie ?icaeoeo
niiaeea/i? eiiia?aoe?? a ?eieiaiio na?aaeiaeu?”. – Euea?a, “Eiiiina?oa”
1998. – N.153-158.

Iaaea?aeue E.A., Iai/aieiaa TH.A. Aeooaeuei? aniaeoe oaeineiiaeaiiy
yeino? ia?aeiii? ?ioi?iaoe?? ye iniiaiiai aeaea?aea i?eeiyooy
oi?aae?inueeeo ??oaiue // Iaoa??aee iaoeiai-i?aeoe/ii? eiioa?aioe??
“Oi?ioaaiiy ?eieiaeo a?aeiinei a nenoai? aoae?aaeueiiai eiiieaeno
Oe?a?ie. – Oa?iii?eue: “Aeiiii?/ia aeoiea”, 1998. – N.131-134.
(Iniaenoi: ?ic?iaeaii i?iiiceoe?? uiaei aaeineiiaeaiiy iin??a ia?aeiii?
iae?eiai? ?ioi?iaoe??).

AIIOAOe??

Iai/aieiaa TH.A. “Iae?e ? eiio?ieue aeo?ao oa aeioiae?a ia
aaoio?ainii?oieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? Oe?a?ie”. –
?oeiien. Aeena?oaoe?y ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa
aeiiii?/ieo iaoe ca niaoe?aeuei?noth 08.06.04. – Aooaaeoa?nueeee iae?e,
aiae?c ? aoaeeo. Euea?anueea eiia?oe?eia aeaaeai?y. Oeiiini?eea. Euea?a,
1999.

Caoeua?oueny ?oeiien eaiaeeaeaonueei? aeena?oaoe??, yea aeine?aeaeo?
oai?aoe/i?, i?aeoe/i? oa i?aai?caoe?ei? ieoaiiy oaeineiiaeaiiy iae?eo e
eiio?ieth aeo?ao ? aeioiae?a ia aaoio?ainii?oieo i?aei?e?inoaao
niiaeea/i? eiiia?aoe?? Oe?a?ie.

O aeena?oaoe?? aeine?aeaeothoueny oaiaeaioe?? ?icaeoeo aaoio?ainii?oieo
i?aei?e?inoa Oe?a?ie, oi?ioaaiiy e eeaneo?eaoe?y aeo?ao e aeioiae?a,
aieea i?aai?caoe?eii-oaoiieia?/ieo iniaeeainoae aaeoc? ia iiaoaeiao
iae?eo e eiio?ieth aeo?ao ? aeioiae?a. ?icaeyioo? ieoaiiy iaoiaeeee e
i?aai?caoe?? iae?eo e eiio?ieth aeo?ao ? aeioiae?a ia aaoio?ainii?oieo
i?aei?e?inoaao o no/anieo oiiaao ainiiaea?thaaiiy ye aeaiaioo oi?aae?iiy
aaoio?ainii?oieie i?aei?e?inoaaie.

Eeth/ia? neiaa: niiaeea/a eiiia?aoe?y, aaoio?ainii?oi? i?aei?e?inoaa,
iae?e aeo?ao, iae?e aeioiae?a, aioo??oi?e eiio?ieue aeo?ao ? aeioiae?a.

Panchenkova J. V. “The Account and Control of the Charges and Incomes at
the Motor Transportation Enterprises of the Consumer Co-operation of
Ukraine”. – Manuscript. The dissertation for a scientific degree of the
candidate of economic sciences on a speciality 08.06.04 – Bookkeeping,
analysis and audit. The Lviv Commercial Academy. The Ukrainian
Co-operation Union. Lviv, 1999.

The manuscript of the candidate dissertation, which investigates
theoretical, practical and organizational questions of improvement of
the account and control of the charges and incomes at the motor
transportation enterprises of consumer co-operation of Ukraine, is being
defended. The dissertation consists of the introduction, three chapters,
conclusion, list of the used sources and appendices.

In the introduction the urgency of the dissertation research is
substantiated; the purpose, task, object of research, scientific novelty
and practical value of the offered development and results of their
approbation are determined.

In the first chapter “The bases of construction of book keeping and
control of the charges and incomes at the motor transportation
enterprises of consumer co-operation in modern conditions of managing”
the place and role of motor transport in system of consumer co-operation
of Ukraine; the tendencies of formation and basic directions of
classification of the charges and incomes of transport sphere;
organizational-methodical features of activity of motor transport and
their influence on construction of book keeping and control are
investigated.

In the second chapter “The technique of the account of the charges and
incomes at the motor transportation enterprises” the condition of the
account of the charges on auto transportation and incomes of their
realization is investigated; its essence and problems of the account and
calculation of the charges and incomes in conditions of market economy
is determined; the basic directions of improvement of its separate
elements are formulated. In the third chapter “The control of the
charges and incomes in management of the motor transportation
enterprises” the methodical aspects of the control of the charges and
incomes in the motor transportation enterprises are investigated; the
objects of the control, sources and applied methods of its realization
are determined; the estimation of efficiency of use of the information
by results of the control during management is considered, the basic
aspects of organization and technique of self-checking of the centers of
the responsibility and internal audit of the charges and incomes of the
motor transportation enterprises of consumer co-operation are stated;
the necessity of economic-mathematical modeling for system of
optimization of the charges is substantiated and the applied model of
its realization is offered. In the conclusion the basic offers according
to the results of dissertation research are generalized; the reasons for
their scientific novelty and practical importance are given.

The carried out dissertation research of theoretical aspects of the
account and control of the charges and incomes, the study of the working
practice of their realization and the generalization of advanced
experience at the motor transportation enterprises of consumer
co-operation of Ukraine allow to make the following conclusions and
offers:

Charge on transportation have the large densities in total volume of the
charges of the enterprises and organizations of consumer co-operation,
therefore they influence not only financial result of activity of the
motor transportation enterprises, but also profitability of other
spheres of activity of consumer co-operation of Ukraine as a whole.

The author offers the multilevel approach to construction of
classifications of the charges and incomes of the motor transportation
enterprise depending on the purposes of management and taxation,
estimation of stocks and definition of financial result, directions of
preparation of the administrative decisions; the control of performance
and so forth.

The inculcation of the carriers of the primary information, offered by
the author, provides an opportunity of definition of deviations from
norms of the charges and incomes, their ordering and elimination of
elements of negative influence.

The inculcation of the recommendations, offered by the author,
concerning improvement of the account of the charges and incomes with
the use of PC, into practice of work of the motor transportation
enterprises of consumer co-operation of Ukraine will allow: to organize
the automated industrial account on places of occurrence and at the
centers of the responsibility on a normative method; to improve the
order of development of norms, charge and display of amortisation of the
rolling-stock of the basic means of the motor transportation
enterprises; to improve the order of charge of wages; to display
expenses for restoration and repair of auto rubber in a real interval of
time.

It is offered to carry out the settling of the charges and incomes in
the order, which provides an opportunity of definition of financial
result on the centers of the responsibility and by the concrete orders.
For generalization of the charges and incomes on the centers of the
responsibility and by the orders the author worked out the appropriate
registers of the analytical account, and also determined their place in
the general scheme of circulation of the documents concerning the
account of the charges and incomes of the motor transportation
enterprise.

The effective methods and techniques, the specified objects of
calculation at the motor transportation enterprises of consumer
co-operation are offered with the purpose of improvement of the
calculation process of the transport services cost price.

The application of the principles of distribution of the indirect
charges between the centers of responsibility and orders, offered by the
author, will allow to improve a technique of distribution of the
indirect constant and variable charges and to increase considerably the
accuracy of definition of the actual cost price of transport production.

The author offers the system of organization of the internal control,
which unites the internal accounting control, self-checking of the
centers of the responsibility and internal audit in a single unit.

For the decision of the tasks concerning examination, forecasting,
analysis of the administrative decisions and the control over their
performance the largest effect for the motor transportation enterprises
of consumer co-operation of Ukraine in modern conditions of managing
will give the adoption of internal audit by introduction the posts of
experts into the staff of an enterprise, which submit to the chief of
the enterprise. The author has developed and offered the audit program
of the fuel expenditure check.

For the decision of modern management tasks at the motor transportation
enterprise it is expedient to use applied economic-mathematical models.

Key words: consumer co-operation, motor transportation enterprises,
account of the charges, account of the incomes, internal control of the
charges and incomes.

Iai/aieiaa TH.A “O/ao e eiio?ieue cao?ao e aeioiaeia ia aaoio?ainii?oiuo
i?aaei?eyoeyo iio?aaeoaeueneie eiiia?aoeee Oe?aeiu”. – ?oeiienue.
Aeenna?oaoeey ia nieneaiea iao/iie noaiaie eaiaeeaeaoa yeiiiie/aneeo
iaoe ca niaoeeaeueiinoueth 08.06.04. – Aooaaeoa?neee o/ao, aiaeec e
aoaeeo. Eueaianeay eiiia?/aneay aeaaeaiey. Oeiiinithc. Eueaia, 1999.

Caueuaaony ?oeiienue eaiaeeaeaoneie aeenna?oaoeee, /oi enneaaeoao
oai?aoe/aneea, i?aeoe/aneea e i?aaiecaoeeiiiua aii?inu
oniaa?oainoaiaaiey o/aoa e eiio?iey cao?ao e aeioiaeia ia
aaoio?ainii?oiuo i?aaei?eyoeyo iio?aaeoaeueneie eiiia?aoeee Oe?aeiu.

A aeenna?oaoeee enneaaeothony oaiaeaioeee ?acaeoey aaoio?ainii?oiuo
i?aaei?eyoee Oe?aeiu, oi?ie?iaaiea e eeanneoeeaoeey cao?ao e aeioiaeia
ia aaoio?ainii?oiuo i?aaei?eyoeyo aeeyiea
i?aaiecaoeeiiii-oaoiieiae/aneeo iniaaiiinoae iaeanoe ia iino?iaiea o/aoa
e eiio?iey cao?ao e aeioiaeia. ?anniio?aiu aii?inu iaoiaeeee o/aoa e
eiio?iey cao?ao e aeioiaeia ia aaoio?ainii?oiuo i?aaei?eyoeyo eae
yeaiaioa oi?aaeaiey aaoio?ainii?oiuie i?aaei?eyoeyie.

Eeth/aaua neiaa: iio?aaeoaeueneay eiiia?aoeey, aaoio?ainii?oiua
i?aaei?eyoey a nia?aiaiiuo oneiaeyo oicyenoaiaaiey e i?aaiecaoeee
eiio?iey i?aaei?eyoey, o/ao cao?ao, o/ao aeioiaeia, aioo?aiiee eiio?ieue
cao?ao e aeioiaeia.

PAGE 22

?en. 2. I?eioeeiiaa noaia ocaaaeueiaiiy aeo?ao oa aeioiae?a ia
aaoio?ainii?oieo i?aei?e?inoaao.

I?aoe?aieee ?aiiioii? neoaeae

Aeioiaee ca oeaio?aie a?aeiia?aeaeueiino?

Ocaaaeueiaiiy aeo?ao ? aeioiae?a ca caiiaeaiiyie

Caiiaeaiiy c ia?aaacaiue

Ocaaaeueiaiiy aeo?ao oa aeioiae?a ca oeaio?aie a?aeiia?aeaeueiino?

Aeioiaee

Aeioiaee

Aeioiaee

Iaeeaaei? aeo?aoe aaoio?ainii?oiiai i?aei?e?inoaa

Aeo?aoe ca caiiaeaiiyie

Aeioiaee ca caiiaeaiiyie

Aeo?aoe ca oeaio?aie a?aeiia?aeaeueiino?

Aeioiaee

Aeioiaee

Aeo?aoe

Aeioiaee

Caiiaeaiiy c i?aiaee

aa?aaeieo i?ei?uaiue

Aeo?aoe

Iai?yi? aeo?aoe

I?yi? aeo?aoe

Iai?yi? aeo?aoe ia ?aiiio ? OI aaoiiia?e?a, ye? ia iaeaaeaoue AOI

Iai?yi? aeo?aoe ia oo?eiaiiy aa?aaeieo ia’?eo?a, ui ia?aaoaathoue a
i?aiae?

I?aoe?aieee aa?aaeii? neoaeae

aiae??

Anueiai aeioiae?a aaoio?ainii?oiiai i?aei?e?inoaa

Anueiai aeo?ao aaoio?ainii?oiiai i?aei?e?inoaa

Aeo?aoe

Caiiaeaiiy c ?aiiioo oa OI

Нашли опечатку? Выделите и нажмите CTRL+Enter

Похожие документы
Обсуждение

Ответить

Курсовые, Дипломы, Рефераты на заказ в кратчайшие сроки
Заказать реферат!
UkrReferat.com. Всі права захищені. 2000-2020