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Організація бухгалтерського обліку в умовах застосування комп’ютерної техніки (на прикладі підприємств Житомирської області): Автореф. дис… канд. ек

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IAOe?IIAEUeIEE AA?A?IEE OI?AA?NEOAO

?AAOIAIEIA NA?A?E AIEIAeEIE?IAE*

OAeE 657.22

I?AAI?CAOe?ss AOOAAEOA?NUeEIAI IAE?EO A OIIAAO CANOINOAAIIss
EIII’THOA?II? OAOI?EE

(ia i?eeeaae? i?aei?e?inoa AEeoiie?nueei? iaeano?)

08.06.04 – aooaaeoa?nueeee iae?e, aiae?c oa aoaeeo

Aaoi?aoa?ao

aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

EE?A – 1999Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia ia eaoaae?? aeiiii?ee, iae?eo oa aoaeeoo
AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai ?inoeoooo I?i?noa?noaa ina?oe
Oe?a?ie.

Iaoeiaee ea??aiee: aeieoi? aeiiii?/ieo iaoe, i?ioani?

Aooeiaoeue O?aioe O?aioeiae/ –

AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo, caa?aeoaa/ eaoaae?e
aeiiii?ee, iae?eo ? aoaeeoo

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

Inaae/ee TH??e ?aaiiae/ –

I?aeaaeocaaee ?inoeooo i?neyaeeieiiii? ina?oe, i. Ee?a, i?ioani?
eaoaae?e iae?eo ? aoaeeoo

eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio

ss?iieaiei Aaneeue Iao?iae/ –

Iaoe?iiaeueiee aa?a?iee oi?aa?neoao,

aeioeaio eaoaae?e iae?eo ? aoaeeoo

I?ia?aeia onoaiiaa: Ee?anueeee iaoe?iiaeueiee aeiiii?/iee oi?aa?neoao
I?i?noa?noaa ina?oe Oe?a?ie,

eaoaae?a aooaaeoa?nueeiai iae?eo oa aoaeeoo a n?euenueeiio
ainiiaea?noa?, i. Ee?a

Caoeno aeena?oaoe?? a?aeaoaeaoueny 18 aa?aciy“___”______________ 1999
?. i 12__ aiaeei? ia can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee Ae
26.004.01 o Iaoe?iiaeueiiio aa?a?iiio oi?aa?neoao? ca aae?anith: 252041,
i. Ee?a, aoe. Aa?i?a Iai?iie, 15, iaa/aeueiee ei?ion 3, aoae. 65.

C aeena?oaoe??th iiaeia iciaeiieoeny o a?ae?ioaoe? Iaoe?iiaeueiiai
aa?a?iiai oi?aa?neoaoo ca aae?anith: 252041, i. Ee?a, aoe. Aa?i?a
Iai?iie, 15, iaa/aeueiee ei?ion 10.

Aaoi?aoa?ao ?ic?neaiee 12 ethoiai “___”___________________1999 ?.

A/aiee nae?aoa?

niaoe?ae?ciaaii? a/aii? ?aaee AEaaea A.A.

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie aeine?aeaeaiiy. Aeey iio?aa oi?aae?iiy
i?aei?e?inoaii aooaaeoa?nueeee iae?e iiaeiai iaaeaaaoe iiaio oa
nai?/anio ?ioi?iaoe?th, ui iio?aao? eiai iaeaaeii? i?aai?caoe??. A
aooaaeoa??? i?aai?caoe?eiee i?ioean ? caniaii, ca aeiiiiiaith yeiai
ia’?aeiothoueny o?oaeia? ?ano?ne, iaoa??aee, oaoiieia?y, ?ioi?iaoe?y
aeey aeinyaiaiiy iinoaaeaieo ia?aae iae?eii caaaeaiue. Aoaeoeaia
i?aai?caoe?y iae?eo ni?ey? iioeiaeueiiio aeei?enoaiith ?ano?n?a,
i?i?i?co? aeo?aoe ae?iaieoeoaa. I?ioani? ?iaaii O??ae??o Oa? a nai?e
i?aoe? “Aooaaeoa??y ? aaeain” ienaa, ui “i?aai?caoe?y iae?eiai? ni?aae
iiaea aieeaaoe ia ?icaeoie ? i?eaooeia?noue i?aei?e?inoaa iano?eueee ae
neeueii, ye ? aoaeue-yea iiaiaaaaeaiiy a oaoi?/iiio iaeaaeiaii?
i?aei?e?inoa.” ?iciianthaeaeaiiy ?ioi?iaoe?eieo oaoiieia?e a 90-o ?ieao
i?ecaaei aei nooo?aeo ci?i a i?aai?caoe?? ae?iaieoeoaa, i?aoe? ?
oi?aae?iiy. C iaeiiai aieo, aenieioaoiieia?/ia na?aaeiaeua ?oeio? noae?
???a?o?/i? no?oeoo?e a aeiiii?oe? oa oi?aae?ii?, noai?thth/e ia ?o
i?noeyo a?eueo aio/e? ? i?enoiniaai? aei ianoaa?eueiiai na?aaeiaeua, a c
?ioiai – aeei?enoaiiy ?ioi?iaoe?eieo nenoai a oi?aae?ii? ??cieie
nioe?aeueieie oa ae?iaie/eie iaoai?ciaie i?ecaiaeeoue aei ?ioaa?aoe??
niinia?a aaaeaiiy a?ciano, o?iain?a, ae?eiaiaenoaa, oi?aae?iiy, iae?eo.

Aea/aiiy iaoeiaeo i?aoeue c oai??? aooaaeoa?nueeiai iae?eo, i?aai?caoe??
ae?iaieoeoaa oa oi?aae?iiy oaeeo ca?oa?aeieo aaoi??a, ye ?. Aioii?,
E.ss. Aa?inoaei, O. Aanoa, I. Aaaa?, A.A. Aaeo, I. Aa?iue?,
O. Aeaeeeueaa?o, I. Ae?oea?, ?. Aeooaiia, AE.-A. Aethia?oa, A. Aia?nii,
A. Eoioe, O. Eaeea?o, Ae. Iae-A?aai?, A. Iaei, I.O. Ianeii, A. I?aeec,
O.A. Io/?, ?.M. Naainii, Ae. Ni?oa?, O. Oaeei?, A. Oaeieue, ?.O. Oa?,
Ae.A. Oi?o, a oaeiae i?aoeue I.N. Aac?oeeo, I.I. Aeaoiaa,
I.I. Aiaaeaiiaa, I.?. Aaeoeiaia, ?.ss. Aaeoeiaia, A.?. Aaeaaaia,
I.E. Aano?aa, I.A. Aeaia?inueeiai, E.N. Caaaaenueeiai,
A.?. ?aaeieeiiae/a, I.I. Ea?aeaioeaaa, I.A. Ei?ieueiaa, A.A. Iaea?iaa,
A.?. Iao?iai?, ss.A. Nieieiaa, A.N. Ni???ia, A.?. Noioeiaa, N.E. Oaoo?a
aeicaieeei aianoe i?iiiceoe?? oa ae?iaeoe ?aeiiaiaeaoe??, ui
ni?eyoeiooue aaeineiiaeaiith i?aai?caoe?? aooaaeoa?nueeiai iae?eo a
ii?aeiaii? c oaoiieia?/ieie iiaeeeainoyie, ui iaaea? eiii’thoa?ia
oaoi?ea.

I?aai?caoe?y aooaaeoa?nueeiai iae?eo – ia iiaa ieoaiiy a iae?eia?e
iaooe?. A oe?a?inuee?e iaoeia?e e?oa?aoo?? eiai a?oioiaii ?icaeyaeaee
I.O. A?eooa, O.O. Aooeiaoeue, A.I. Eocueieinueeee, TH.ss. Eeoaei,
TH.?. Inaae/ee, A.A. Iieoi?aaeiy, A.A. Niiei, I.Ae. Oi?aaeue. Ie?ai?
ieoaiiy i?aai?caoe?? iae?eo aeine?aeaeoaaee I.?. Aaeaeooeueeee,
I.I. A?aaiaa, I.ss. Aeai’yiaiei, A.A. E??aeoeaa, A.A. E?iiee,
?.A. Iaeeoaa, A.?. Ii?na?iei, I.I. I?i/eiia, I.N. Iooea?, E.E. Noe oa
aaaaoi ?ioeo. Aea iia? aeiiii?/i? a?aeiineie i?ecaaee aei nooo?aeo ci?i
a i?aai?caoe?? aooaaeoa?nueeiai iae?eo i?aei?e?inoa Oe?a?ie (oaae. 1).

Oaaeeoey 1

Ci?ie a i?aai?caoe?? aooaaeoa?nueeiai iae?eo

A oiiaao aaei?i?no?aoeaii-eiiaiaeii? nenoaie A oiiaao ?eieo

Oi?ia aeaniino? i?aei?e?inoa Aea?aeaaia I?eaaoia, eieaeoeaia, aea?aeaaia

Ei?enooaa/? iae?eiai? ?ioi?iaoe?? Aea?aeaai? i?aaie; ea??aieoeoai
i?aei?e?inoaii Aeanieee, ?iaanoi?e, oi?aae?ioe?, aea?aeaaa

Iniiai? caaaeaiiy aooaaeoa?nueeiai iae?eo Iaaeaiiy ?ioi?iaoe??,
iaiao?aeii? aeey eiio?ieth ca aeeiiaiiyi ieai?a oa caa?aaeaiiyi
aea?aeaaii? aeaniino? Iaaeaiiy nai?/anii? oa ye?nii? ?ioi?iaoe?? aeey
oi?aae?iiy i?aei?e?inoaii

Ia’?eo i?aai?caoe?? iae?eo Nenoaia aooaaeoa?nueeiai iae?eo ia ??ai?
ia?iaeiiai ainiiaea?noaa Nenoaia aooaaeoa?nueeiai iae?eo i?aei?e?inoa

?aaoethaaiiy aooaaeoa?nueeiai iae?eo AEi?noea ?aaeaiaioaoe?y aea?aeaaith
Aea?aeaaa anoaiiaeth? iniiai? i?aaeea aaaeaiiy iae?eo, ?aooa i?aaee
aecia/athoueny i?aei?e?inoaaie

Oi?ie i?aai?caoe?? iae?eo Aooaaeoa?nueeee iae?e ia i?aei?e?inoa?
cae?enithaaany aooaaeoa???th (aooaaeoa?ii) Aooaaeoa?nueeee iae?e iiaea
aanoeny aeanieeii, aooaaeoa?ii ca eiio?aeoii, aoaeeoi?nueeith o??iith, a
oaeiae aooaaeoa???th

Aeei?enoaiiy ia/enethaaeueii? oaoi?ee Aaceiii’thoa?ia aooaaeoa??y aai
aeei?enoaiiy oaaee/ii-ia?oiea?-oeiai? oi?ie iae?eo Oe?iea aeei?enoaiiy
iiooaeieo ia?aaeaaeo eiii’thoa?ieo i?ia?aiii-aia?aoieo nenoai

Iaaaaeai? ci?ie aeiaaathoue ia?aaeyaeo oai?aoe/ieo ? i?aeoe/ieo
iieiaeaiue aooaaeoa?nueeiai iae?eo, eiai i?aai?caoe??, a oaeiae
iaoiaeeee oi?ioaaiiy oa ia?iaee iae?eiai? ?ioi?iaoe??, aeoiaey/e c
iayaiiai ainiiaea?nueeiai iaoai?cio ? iiaeeeainoae eiii’thoa?ii?
oaoi?ee.

Aaeeeee aianie a ?ic?iaeo ieoaiue i?aai?caoe?? aooaaeoa?nueeiai iae?eo
a oiiaao canoinoaaiiy ia/enethaaeueii? oaoi?ee c?iaeee oe?a?inuee? a/ai?
I.O. Aa?aiianueeee, A.I. Caaai?iaei?e, A.A. E??aeoeaa, TH.?. Inaae/ee,
I.A. *oia/aiei, a oaeiae ?in?enuee? a/ai? N.?. Aieeia, A.O. Aa?oaai??i,
A.E. A?eueaea, I.I. Aeiaeiiia, A.?. ?naeia, E.A. Eaeean, A.A. E?aa?iai,
E.I. Ia??aa?a, I.I. Ino?ianueeee, A.O. Iae?e, A.?. Iiaeieuenueeee,
?.N. ?aoeoia, A.N. ?iaeiia, N.?. Neiye, ss.A. Nieieia, Ae.A. *enoia.
I?ioa aeina?ae canoinoaaiiy eiii’thoa?ii? oaoi?ee a aooaaeoa?nueeiio
iae?eo iieacaa, ui nooo?aeie ia?aoeiaeaie ?? iaeaaeiiai aeei?enoaiiy ?
ye a?aenooi?noue ia a?eueoino? i?aei?e?inoa eioo?a oa iaeaaeiei /eiii
i?aeaioiaeaieo eaae??a, oae ? iaaeinoaoiy e?euee?noue iaoiaee/ieo
iaoa??ae?a c i?aai?caoe?? eiii’thoa?iiai aooaaeoa?nueeiai iae?eo.

Ca oiiae a?oioiaii? ?ic?iaee oai?aoe/ieo ieoaiue c i?aai?caoe?? oa
eiii’thoa?ecaoe?? iiaeia aaeineiiaeeoe aooaaeoa?nueeee iae?e oa
?ic?iaeoe oeyoe ae??oaiiy eiie?aoieo i?aeoe/ieo caaea/. Aino?a iio?aaa a
oaeaeeiio i?aeoe/iiio ae??oaii? i?iaeaie i?aai?caoe?? eiii’thoa?iiai
iae?eo iaoiiaeth? aeooaeuei?noue ia?aii? oaie ? aecia/a? iniiai?
iai?yiee aeena?oaoe?eiiai aeine?aeaeaiiy.

A inoaii? ?iee a Oe?a?i? ooai?eany ?ic?ea i?ae ?icaeoeii oai???
aooaaeoa?nueeiai iae?eo oa i?aeoeeith eiai i?aai?caoe??. Aeine?aeaeaiiy
i?iaiaeeeeny ia eieaeueieo ia’?eoao (iaeia aai aeae?eueea i?aei?e?inoa).
C iaoith onoiaiiy oaeiai ?ic?eao aaoi?ii ca aeiiiiiaith eiii’thoa?ii?
i?ia?aie MS Access aoee i?iaiae?ciaai? aeai? aieaoiiai iieooaaiiy
i?aei?e?inoa AEeoiie?nueei? iaeano? ??cieo oi?i aeaniino? oa aaeocae.
Oaeiae aoea ia?iaeaia ? ocaaaeueiaia ?ioi?iaoe?y i?i oa?aeoa?enoeee
eiii’thoa?ieo i?ia?ai aeey aaaeaiiy aooaaeoa?nueeiai iae?eo.

Ia’?eo aeine?aeaeaiiy – nenoaia i?aai?caoe?? aooaaeoa?nueeiai iae?eo
i?aei?e?inoa AEeoiie?nueei? iaeano?. I?iaaaeaii iieooaaiiy
aooaaeoa??a-i?aeoee?a 110 i?aei?e?inoa ??cieo oi?i aeaniino?, a o./.:
i?eaaoii? – 12 %, eieaeoeaii? – 73 %, aea?aeaaii? – 15 %. Ca aeaeaie
ae?yeueiino? oea ianooii? i?aei?e?inoaa: ae?iaieoeoai  – 26 %,
aoae?aieoeoai – 10 %, iioiaa oi?a?aey – 39 %, ?icae??aia oi?a?aey – 9 %,
iineoae – 16 %.

I?aaeiaoii aeine?aeaeaiiy ? iae?eiaee i?ioean i?e canoinoaaii?
eiii’thoa?ii? oaoi?ee: i?aaeea ? oaoiieia?y aaaeaiiy iae?eo, no?oeoo?a
iae?eiaeo i?ae?icae?e?a, i?aaiaa ? oaoi?/ia caaacia/aiiy. Ie??i
iieooaaiiy aooaaeoa??a 110 i?aei?e?inoa, aoee ianoaaeai? 82
i?aei?e?inoaa, ye? cae?enieee eiii’thoa?ecaoe?th aooaaeoa?nueeiai
iae?eo. Na?aae ieo: i?eaaoii? oi?ie aeaniino? (aeeth/ath/e i?eaaoieo
i?aei?e?ioe?a)  – 29 %, aea?aeaaii? oi?ie aeaniino? – 6 %, eieaeoeaii? –
65 %. Ca aeaeaie ae?yeueiino? i?aei?e?inoaa ?iciiae?eeeenue oaeei /eiii:
ae?iaieoeoai – 20 %, oi?a?aey, iineoae – 63 %, ?io? aeaee ae?yeueiino? –
17 %. I?iaaaeaii aeine?aeaeaiiy oa?aeoa?enoee = 22+27+24+8+4 \*
MERGEFORMAT 85 eiii’thoa?ieo i?ia?ai, ui aeicaieythoue cae?enithaaoe
iae?eia? ?iaioe a?ae ia?aeiiiai iae?eo aei neeaaeaiiy o?iainiai?
ca?oiino?, a oiio /ene? aeey iaeeo i?aei?e?inoa – 22; aeey na?aaei?o oa
aaeeeeo i?aei?e?inoa – 27; i?ia?aie aaoiiaoecaoe?? oi?aae?iiy aaeeeeo
i?aei?e?inoa, ui i?noyoue iiaeoeue aooaaeoa?nueeiai iae?eo – 24; i?aaia?
aace aeaieo – 8; i?ia?aie, ui i?ecia/ai? aeey iae?eo a ie?aieo aaeocyo
ia?iaeiiai ainiiaea?noaa – 4.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. Aeena?oaoe?eia
?iaioa aeeiiaia a?aeiia?aeii aei ieaio iaoeiai-aeine?aeieo ?ia?o
AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai ?inoeoooo ? iaeaaeeoue aei
aea?aeaaii? athaeaeaoii? oaie ? 278 “?ic?iaea oa iaoeiaa noi?iaiaeaeaiiy
i?ia?aie i?aeaeuaiiy aoaeoeaiino? ae?iaie/iai iioaioe?aeo i. Ei?inoaiy
ia iniia? noaoono iniaeeaiai aeiiii?/iiai ?aaeeio. I?aai?caoe?y iae?eo”.

Iaoa ? caaea/? aeine?aeaeaiiy. Iniiaiith iaoith aeine?aeaeaiiy ?
?ic?iaea oai?aoe/ieo iieiaeaiue ? i?aeoe/ieo ?aeiiaiaeaoe?e c
i?aai?caoe?? eiii’thoa?iiai aooaaeoa?nueeiai iae?eo.

Aeeiiaiiy iinoaaeaii? iaoe ia?aaeaa/aei iinoaiiaeo ? ?ica’ycie oaeeo
caaaeaiue:

ooi/ieoe iiiyooy i?aai?caoe?? aooaaeoa?nueeiai iae?eo;

aecia/eoe neeaaeia? nenoaie aooaaeoa?nueeiai iae?eo ye ia’?eoo
i?aai?caoe?? iae?eo;

aeine?aeeoe ?icaeoie oi?i aooaaeoa?nueeiai iae?eo oa c’ynoaaoe
oa?aeoa?i? ?ene eiii’thoa?ieo oi?i;

ae?iaeoe ?aeiiaiaeaoe?? uiaei iiaoaeiae no?oeoo?e iae?eiaiai aia?aoo a
oiiaao canoinoaaiiy eiii’thoa?ii? oaoi?ee oa cania?a eiioi?eaoe??;

?ic?iaeoe ii?yaeie ai?iaaaeaeaiiy eiii’thoa?ieo nenoai aooaaeoa?nueeiai
iae?eo ia i?aei?e?inoaao;

aeacaoe oeyoe oaeineiiaeaiiy i?aeaioiaee eaae??a aeey ?iaioe c
eiii’thoa?ieie nenoaiaie aooaaeoa?nueeiai iae?eo.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. Iaoeiaa iiaecia aeine?aeaeaiiy
iieyaa? o iinoaiiaoe?, oai?aoe/iiio iaa?oiooaaii? oa i?aeoe/iiio
ae??oaii? eiiieaeno i?iaeai i?aai?caoe?? aooaaeoa?nueeiai iae?eo
i?aei?e?inoa a oiiaao canoinoaaiiy eiii’thoa?ii? oaoi?ee.

A i?ioean? aeine?aeaeaiiy iaea?aeai? oae? iaoeia? ?acoeueoaoe:

?ice?eo? oai?aoe/i? iniiae iiiyooy i?aai?caoe?? aooaaeoa?nueeiai iae?eo
a oiiaao canoinoaaiiy eiii’thoa?ii? oaoi?ee;

aecia/aiee ? aeaoae?ciaaiee ii?yaeie cae?eniaiiy i?aai?caoe??
aooaaeoa?nueeiai iae?eo ia i?aei?e?inoaao;

i?iaaaeaia oa?aeoa?enoeea eiii’thoa?ieo oi?i iae?eo;

?ic?iaeai? ?aeiiaiaeaoe?? uiaei noai?aiiy eiii’thoa?ieo nenoai
aooaaeoa?nueeiai iae?eo ia i?aei?e?inoaao;

i?iaaaeaia eeaneo?eaoe?y aooaaeoa?nueeiai i?ia?aiiiai caaacia/aiiy ?
?ic?iaeaia iaoiaeeea eiai oanooaaiiy oa aeai?o.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a. I?aeoe/ia cia/aiiy
iaea?aeaieo ?acoeueoao?a iieyaa? a ?ic?iaoe? ?aeiiaiaeaoe?e c
i?aai?caoe?? eiii’thoa?iiai iae?eo ia oai?aoe/iiio oa iaoiaee/iiio
??aiyo, ui iiaeooue aooe ai?iaaaeaeai? a i?aeoeeo i?iieneiaeo ?
oi?aiaaeueieo i?aei?e?inoa Oe?a?ie, a oaeiae aeei?enoiaoaaoenue i?e
?ic?iaoe? ii?iaoeaieo iaoa??ae?a c iae?eo.

Ai?iaaaeaeaiiy ?acoeueoao?a aeine?aeaeaiue iieyaa? a ?o
aaciina?aaeiueiio aeei?enoaii? a iaa/aeueiiio i?ioean? – i?e aeeeaaeaii?
aeenoeeie?i “I?aai?caoe?y aooaaeoa?nueeiai iae?eo” oa “?ioi?iaoe?ei?
nenoaie iae?eo”; a i?aeoeoe? ?iaioe i?aei?e?inoa – a ?ic??cao: iaoiaeeea
i?aai?caoe?? eiii’thoa?ieo nenoai aooaaeoa?nueeiai iae?eo, ii?yaeie
aeai?o aooaaeoa?nueeiai i?ia?aiiiai caaacia/aiiy, niiniae iiaoaeiae
eiii’thoa?ieo ia/enethaaeueieo ia?aae.

Iniaenoee aianie caeiaoaa/a. Caeiaoaa/ai ?ic?iaeaiee ii?yaeie
i?aai?caoe?? aooaaeoa?nueeiai iae?eo a oiiaao canoinoaaiiy
ia/enethaaeueii? oaoi?ee, a oaeiae no?oeoo?a iae?eiaiai aia?aoo,
ioa?aeoa?eciaai? i?eioeeie iiaoaeiae eiii’thoa?ieo oi?i iae?eo,
i?iaaaeaia eeaneo?eaoe?y i?ia?aiiiai caaacia/aiiy aeey aooaaeoa???.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. Iniiai? oace aeena?oaoe?eiiai
aeine?aeaeaiiy ciaeoee nai? a?aeia?aaeaiiy a iioae?eiaaieo ?iaioao.
Ie?ai? i?iiiceoe?? aeiiia?aeaeenue ? aoee noaaeai? ia ? i?nuee?e
i?aeaoc?anuee?e iaoeiai-i?aeoe/i?e eiioa?aioe?? nooaeaio?a oa iieiaeeo
a/aieo, i?enay/ai?e 53-?e ??/ieoe? ia?aiiae o Aaeee?e A?o/eciyi?e a?ei?
(i. AEeoiie?, 1998); I?aeia?iaei?e iaoeiai-i?aeoe/i?e eiioa?aioe??
“I?iaeaie i?aai?caoe?? iae?eo, aoaeeoo ? iaiaaeaeiaioo a
i?aei?e?iieoeoa?” (i. AEeoiie?, 1998); I?aeia?iaei?e iaoeiai-i?aeoe/i?e
eiioa?aioe?? “Iaiaaeaeiaio oo?ecio” (?oioi?y, i. Iaiaae?y, 1998).
?ic?iaeai? ieoaiiy oai??? ? i?aeoeee i?aai?caoe?? aooaaeoa?nueeiai
iae?eo aoee ai?iaiaai? ia i?aeoeoe? ? aeyaeeenue oe?eeii ?aaeueieie oa
aoaeoeaieie. Cie?aia, iine?aeiai?noue noai?aiiy eiii’thoa?ieo nenoai
aooaaeoa?nueeiai iae?eo aeei?enoaia i?e eiii’thoa?ecaoe?? i?aei?e?inoa
AEeoiie?nueei? iaeano?, ui i?iaiaeeeany o??iith “Aeoien”. I?aeoeea
na?ae/eoue, ui ?ic?iaeai? ?aeiiaiaeaoe?? ni?eythoue oaeineiiaeaiith
iaa/aeueiiai i?ioeano, i?aeaeuaiith yeino? i?aeaioiaee eaae??a oa
iie?ioaiith aoaeoeaiino? oi?aae?inueeeo ??oaiue, iaea?aeaieo a
?acoeueoao? iaeaaeii? i?aai?caoe?? eiii’thoa?iiai iae?eo.

Ioae?eaoe??. Ca ?acoeueoaoaie aeeiiaiiai aeine?aeaeaiiy iioae?eiaaii
7 i?aoeue (a o./. 3 – o ni?aaaoi?noa?) caaaeueiei ianyaii = 24,57+0,93
\* MERGEFORMAT 25,5 ae?oe. a?e.

Ianya ? no?oeoo?a ?iaioe. ?iaioa neeaaea?oueny ?c anooio, o?ueio
?icae?e?a, aeniiae?a, nieneo aeei?enoaieo aeaea?ae oa aeiaeaoe?a. Ci?no
aeeeaaeaii ia 169 noi??ieao iniiaiiai oaenoo, aeiaeaii 53 iaethiea
(noaie), 34 oaaeeoe?, 2 aeiaeaoee, nienie e?oa?aoo?e neeaaea?oueny ?c
282 iiceoe?e.

Aeena?oaoe?y ia? oaeee ieai.

Anooi

?ICAe?E 1. Oai?aoe/i? aniaeoe i?aai?caoe?? aooaaeoa?nueeiai iae?eo

1.1. I?aai?caoe?y nenoaie aooaaeoa?nueeiai iae?eo

1.2. Neeaaeia? i?aai?caoe?? aooaaeoa?nueeiai iae?eo

1.3. I?eioeeie i?aai?caoe?? aooaaeoa?nueeiai iae?eo

1.4. Iniaeeaino? i?aai?caoe?? aooaaeoa?nueeiai iae?eo a oiiaao
canoinoaaiiy eiii’thoa?ii? oaoi?ee

?ICAe?E 2. Aeaiaioe i?aai?caoe?? aooaaeoa?nueeiai iae?eo a oiiaao
canoinoaaiiy eiii’thoa?ii? oaoi?ee

2.1. Oi?ie aooaaeoa?nueeiai iae?eo a oiiaao canoinoaaiiy eiii’thoa?ii?
oaoi?ee

2.2. Iiaoaeiaa no?oeoo?e iae?eiaiai aia?aoo a oiiaao canoinoaaiiy
eiii’thoa?ii? oaoi?ee

?ICAe?E 3. I?iaeaie oa oeyoe oaeineiiaeaiiy i?aai?caoe??
aooaaeoa?nueeiai iae?eo a oiiaao eiai eiii’thoa?ecaoe??

3.1. Noai?aiiy eiii’thoa?ii? nenoaie aooaaeoa?nueeiai iae?eo

3.2. Aeei?enoaiiy eiii’thoa?ieo ia?aaeaaeo oaoiieia?e a i?aai?caoe??
aooaaeoa?nueeiai iae?eo

3.3. Oeyoe oaeineiiaeaiiy i?aeaioiaee iae?eiaeo i?aoe?aiee?a

Aeniiaee

Nienie aeei?enoaieo aeaea?ae

Aeiaeaoee

INIIAIA *ANOEIA AeENA?OAOe?EII? ?IAIOE

O ia?oiio ?icae?e? “Oai?aoe/i? aniaeoe i?aai?caoe?? aooaaeoa?nueeiai
iae?eo” ?icaeyioo? iiiyooy nenoaie aooaaeoa?nueeiai iae?eo oa ??
i?aai?caoe?? ye ae?yeueiino? ii noai?aiith oa aii?yaeeoaaiith iae?eiai?
nenoaie. Iaaaaeaiee ii?yaeie i?aai?caoe?? aooaaeoa?nueeiai iae?eo
a?aeiia?aeii aei ??ai?a nenoaie aooaaeoa?nueeiai iae?eo. Noi?ioeueiaai?
i?eioeeie i?aai?caoe?? aooaaeoa?nueeiai iae?eo oa ioa?aeoa?eciaai? ??
iniaeeaino?, iaoiiaeai? aeei?enoaiiyi eiii’thoa?ii? oaoi?ee.

Aooaaeoa?nueeee iae?e – neeaaeia o?e??aiaaa nenoaia, yea ? neeaaeiaith
nenoaie oi?aae?iiy i?aei?e?inoaii. Ia?oei ?? ??aiai ? iaoiaee/iee,
ae?oaei – oaoi?/iee (??aaiue oi?ie iae?eo), o?ao?i – i?aai?caoe?eiee. Ia
iaoiaee/iiio, aaciaiio ??ai? nenoaio aooaaeoa?nueeiai iae?eo
ooai?ththoue oaeoe ainiiaea?nueei? ae?yeueiino?, ui ?a?no?othoueny oa
ocaaaeueiththoueny ia aooaaeoa?nueeeo ?aooieao. Ooo aeaiaioaie nenoaie
aooaaeoa?nueeiai iae?eo aenooiathoue ?aooiee (ia yeeo cae?enith?oueny
ocaaaeueiaiiy oaeo?a), ui ?ice?eaathoue ca’ycee i?ae ainiiaea?nueeeie
iiae?yie /a?ac iiaea?eiee caien, a oaeiae ?io? aeaiaioe iaoiaeo
aooaaeoa?nueeiai iae?eo. Ia?iaea oa ?a?no?aoe?y oaeo?a ainiiaea?nueei?
ae?yeueiino? i?ecaiaeyoue aei noai?aiiy ??cieo oi?i iae?eo (ae?oaee
??aaiue nenoaie aooaaeoa?nueeiai iae?eo). Aca?iiae?y iae?eiaeo
i?aoe?aiee?a a?aeaoaa?oueny ia o?aoueiio, i?aai?caoe?eiiio ??ai? nenoaie
aooaaeoa?nueeiai iae?eo.

Canoinoaaiiy e?aa?iaoe/iiai i?aeoiaeo aei nenoaie aooaaeoa?nueeiai
iae?eo ia inoaiiueiio ??ai? aeicaiey? aeae?eeoe noa’?eo ? ia’?eo
i?aai?caoe?? aooaaeoa?nueeiai iae?eo. A aooaaeoa?nueeiio iae?eo
noa’?eoii oi?aae?iiy ? an? i?aoe?aieee, ye? aeeiiothoue ooieoe?? iae?eo,
a a i?aai?caoe?? aooaaeoa?nueeiai iae?eo noa’?eoii aenooiathoue
ea??aieee i?aei?e?inoaa – aee?aeoi? oa aieiaiee aooaaeoa?. sseui a
aooaaeoa?nueeiio iae?eo ia’?eoii ? ainiiaea?nuee? oaeoe, oi a
i?aai?caoe?? aooaaeoa?nueeiai iae?eo – iae?eiaee i?ioean, i?aoey
aeeiiaaoe?a, i?aai?caoe?eia, ?ioi?iaoe?eia oa oaoi?/ia caaacia/aiiy
iae?eo, oiaoi aeania nenoaia aooaaeoa?nueeiai iae?eo.

I?aai?caoe?y aooaaeoa?nueeiai iae?eo neeaaea?oueny c o?ueio
aca?iiiia’ycaieo /anoei (aoai?a), ui a?aeiia?aeathoue o?ueii ?icaeyiooei
aeua ??aiyi nenoaie aooaaeoa?nueeiai iae?eo, oa ioiieth? aanue
aooaaeoa?nueeee iae?e ye oaoiieia?/iee i?ioean, a yeiio ii?aeio?oueny
aeeaa i?aoey iae?eiaeo i?aoe?aiee?a, caniae i?aoe? – oaoi?/ia
caaacia/aiiy aooaaeoa?nueeiai iae?eo, a oaeiae niaoeeo?/i? i?aaeiaoe
i?aoe? – aooaaeoa?nuee? aeieoiaioe – aeey iaea?aeaiiy i?aenoieiai?
?ioi?iaoe?? (?en. 1).

I?ei?oea: no??eeaie ia noai? iicia/ai? ca’ycee i?ae aoaiaie

?en. 1. Aoaie i?aai?caoe?? aooaaeoa?nueeiai iae?eo

Ia ia?oiio, iaoiaee/iiio aoai? i?aai?caoe?? aooaaeoa?nueeiai iae?eo
cae?enith?oueny aea?? nenoaie iaaieo niinia?a oa i?eeii?a, ye?
iieyaathoue o aeieoiaiooaaii?, ?iaaioa?ecaoe??, aeei?enoaii? neioaoe/ieo
? aiae?oe/ieo ?aooie?a, iiaea?eiiio caien?, ioe?ioe? iaeia oa
ciaia’ycaiue, eaeueeoethaaii?, aooaaeoa?nueeiio aaeain? oa ca?oiino?.

Ae?oaee aoai i?aai?caoe?? aooaaeoa?nueeiai iae?eo – oaoi?/iee, – oea
aea?? oi?ie iae?eo, ui iaee?aua i?aeoiaeeoue aeey aooaaeoa??? aeaiiai
i?aei?e?inoaa. A?i iieyaa? o aeai?? niiniao ia?iaee iae?eiaeo aeaieo –
iaia?iaiai aai eiii’thoa?iiai, ?ic?iaoe? ia?ae?eo oi?i iae?eiaeo
?aa?no??a, anoaiiaeaii? ii?yaeeo cae?eniaiiy caien?a a ?aa?no?ao ?
ia?aianaiith aeaieo i?ae ieie.

sseui i?ae /an ia?oiai oa ae?oaiai aoai?a cae?enith?oueny i?aai?caoe?y
aaaeaiiy iae?eiaeo caien?a, oi o?ao?e aoai iieyaa? a i?aai?caoe?? ?iaioe
iae?eiaiai aia?aoo. A?i aeeth/a?: 1) anoaiiaeaiiy iaea?eueo aeiiiiii? ?
iaea?eueo c?o/ii? caaaeueii? noaie iae?eo (oeaio?ae?ciaaii? aai
aeaoeaio?ae?ciaaii?); 2) aecia/aiiy iioeiaeueii? no?oeoo?e iae?eiaiai
aia?aoo; 3) anoaiiaeaiiy ii?i /ano, iaiao?aeiiai aeey aeeiiaiiy ?ia?o ?
aecia/aiiy iioeiaeueii? /enaeueiino? aooaaeoa??a; 4) iaa?? eaae??a oa ?o
iaa/aiiy; 5) i?aai?caoe?th ?iai/eo i?noeue aooaaeoa??a; 6) ?aoe?iiaeueia
?ici?uaiiy iae?eiaiai aia?aoo; 7) anoaiiaeaiiy iaeaaeieo ?ioi?iaoe?eieo
ca’yce?a i?ae ie?aieie /anoeiaie aooaaeoa??? oa i?ae aooaaeoa???th ?
iia?aoeaieie i?ae?icae?eaie i?aei?e?inoaa, a oaeiae ?c ciai?oi?i
na?aaeiaeuai (ae?eiaiaenoai oa aeieoiaioiia?a); 8) ?ioi?iaoe?eia ?
oaoi?/ia caaacia/aiiy iae?eiaeo i?aoe?aiee?a; 9) iioeaaoe?th
i?aoe?aiee?a aooaaeoa??? (iieaoa i?aoe?, ?io? aeaee noeioethaaiiy);
10) anoaiiaeaiiy i?aaeeueiiai ? oi/iiai iae?eo ?iaioe i?aoe?aiee?a oa
eiio?ieue ca aeeiiaiiyi ieie nai?o ooieoe?e; 11) i?aai?caoe?th a?o?ao
aooaaeoa?nueeeo aeieoiaio?a; 12) i?aai?caoe?th aaciaee iae?eiai?
?ioi?iaoe?? oa ?? caoenoo.

I?aai?caoe?eia ooieoe?y oi?aae?iiy i?aei?e?inoaii iieyaa? a
i?aai?caoe?? ae?iaieoeoaa, oi?aae?iiy oa i?aoe?. I?aai?caoe?y
aooaaeoa?nueeiai iae?eo oaeiae iio?aao? noai?aiiy iaaiiai oaoiieia?/iiai
eaioethao c ia?iaee ?ioi?iaoe??, cae?eniaiiy oi?aae?iiy iae?eiaei
aia?aoii oa noai?aiiy ni?eyoeeaeo oiia aeey ?iaioe aooaaeoa??a.
Aooaaeoa??y – oaeee naiee a?aeae?e i?aei?e?inoaa, ye ? an? ?io?
aaei?i?no?aoeai? neoaeae, ?, yeui ?yaeiaee aeeiiaaaoeue naith
ae?yeuei?noue ni?yiiao? ia cae?aiiy ? a?oioaaiiy ca?oieo aeaieo, oi
aieiaiee aooaaeoa? – i?aai?caoi? iae?eo – a nai?e ?iaio? aeeiio? an?
oi?aae?inuee? ooieoe??: noai?th? oa aaeineiiaeth? no?oeoo?o ? oaoi?eo
iae?eiaiai i?ae?icae?eo, ieaio? ?iaioo aooaaeoa???, i?eeia? ??oaiiy
uiaei noeioethaaiiy iae?eiaoe?a aei i?aoe?, eiio?ieth? i?aaeeuei?noue ?
nai?/ani?noue iae?eiaeo aeaieo. I?aai?caoe?y iae?eo iio?aao? a?oioiaiiai
?ioi?iaoe?eiiai caaacia/aiiy oa aoaeoeaii? eiioi?eaoe??; noai?aiiy,
iaeaaiaeaeaiiy oa ooieoe?iioaaiiy nenoaie aooaaeoa?nueeiai iae?eo
ia?aaeaa/a? ioe?ieo iiaeeeaeo aa??aio?a, aea?? c e?eueeio aeueoa?iaoea –
oiaoi i?eeiyooy oi?aae?inueeeo ??oaiue.

Canoinoaaiiy eiii’thoa?ii? oaoi?ee aiineoue cia/i? ci?ie a
i?aai?caoe?th aooaaeoa?nueeiai iae?eo, coiiaeai? ci?iith niinia?a
ia?iaee ia?aeiieo iae?eiaeo aeaieo, aenieith oaeaee?noth iaaeaiiy
ca?oii? ?ioi?iaoe?? /a?ac ?aoe?iiaeueia oii?yaeeoaaiiy iae?eiaeo aeaieo,
iaeii?aciaa ?o io?eiaiiy oa aaaaoi?aciao ia?aaea/o ? aeei?enoaiiy.
Eiii’thoa?ecaoe?y iae?eo iieeeeaia i?aeaeueoe ?ieue aooaaeoa?nueeiai
iae?eo ye ooieoe?? oi?aae?iiy, oiio ui ia/enethaaeueia oaoi?ea c
aeiiii?aeiiai caniao ia?aoai?th?oueny ia aecia/iee oaeoi? i?aai?caoe??
iae?eo, ci?ithth/e ia o?eueee eiai oi?io, aea e oaoiieia?th. Oae,
eiii’thoa?i? nenoaie aooaaeoa?nueeiai iae?eo ye neeaaeia? ?ioi?iaoe?eieo
nenoai aaoiiaoecaoe?? oi?aae?iiy aeei?enoiaothoue ?aeeio aaco aeaieo
aeey ae??oaiiy iia?aoeaieo i?aei?e?iieoeueeeo oa iae?eiaeo caaaeaiue.
I?e eiiieaeni?e eiii’thoa?ecaoe?? iae?eo oa oi?aae?iiy a?aei?iiino? i?ae
o?iainiaei, oi?aae?inueeei, iiaeaoeiaei iae?eii aai i?ae iia?aoeaiei oa
aooaaeoa?nueeei iieyaathoue a ??cieo i?ioeaaeo?ao ia?iaee ?ioi?iaoe??,
ui ciaoiaeeoueny a ?ioi?iaoe?ei?e aac? aeaieo i?aei?e?inoaa. Oaeoe/ii,
?aeeia nenoaia aeiiii?/ii? ?ioi?iaoe?? iaaea? aeai? aeey iae?eo,
iioi/iiai oi?aae?iiy, aiae?co ? aoaeeoo.

Iaeyae iayaieo ia oe?a?inueeiio ?eieo eiii’thoa?ieo i?ia?ai na?ae/eoue,
ui a i?aeoe/i?e iae?eia?e ?iaio? i?aei?e?inoaa aeei?enoiaothoue
i?ia?aie, ye? oi/a e a?ae??ciythoueny aeeiiaiiyi, niiniaaie iano?ieee,
?ioa?oaenii, aea iiaoaeiaai? ca iaei??th iiaeaeeth. ?? nooue –
oi?o?eaoe?y aeaieo oa ?o iiaeaiiy a nenoai? iiaea?eiiai caieno,
oneeaaeiaia ? aeiiiaiaia niaoe?aeueieie ooieoe?yie, ye? iaiao?aei? aeey
a?aeia?aaeaiiy niaoeeo?ee iia?aoe?e c ??cieo ae?eyiie iae?eo. Iaeiae, a
ie?aieo i?ia?aiieo i?iaeoeoao ia?iaea oa iaeiie/aiiy ia?aeiii?
aeieoiaioaoe?? nii/aoeo cae?eniththoueny oeyoii i?inoi? ?a?no?aoe??, a
iio?i aeeiio?oueny oi?ioaaiiy aooaaeoa?nueeeo i?iaiaeie, ui ?
iaaeioe?eueiei, ine?eueee iiaea?eiee caien – oi?aa?naeueiee iaoai?ci, ca
aeiiiiiaith yeiai iiaeia aaeaeaaoii a?aeia?aaeaoe oaeoe ainiiaea?nueeiai
aeeooy i?aei?e?inoaa. Aooaaeoa??y ? iniiaiei iinoa/aeueieeii oa
niiaeeaa/ai ?ioi?iaoe?? ia i?aei?e?inoa?, oiio an? aeai? iiaeii?
caa??aaoeny a ?aeeiiio oi?o?eiaaiiio ?aa?no??, iiaoaeiaaiiio ia
i?eioeei? iiaea?eiiai caieno.

O ae?oaiio ?icae?e? “Aeaiaioe i?aai?caoe?? aooaaeoa?nueeiai iae?eo a
oiiaao canoinoaaiiy eiii’thoa?ii? oaoi?ee” i?iaiae?ciaai? oaeoi?e, ui
aecia/athoue ?icaeoie iaia?iaeo oa eiii’thoa?ieo oi?i aooaaeoa?nueeiai
iae?eo. ?ic?iaeaia noaia oa ?icaeyioo? iniiai? i?eioeeie
eiii’thoa?ii-eiioi?eaoe?eii? oi?ie aooaaeoa?nueeiai iae?eo.
Aeine?aeaeaiee aieea canoinoaaiiy eiii’thoa?ii? oaoi?ee ia iiaoaeiao
no?oeoo?e iae?eiaiai aia?aoo. ?ic?iaeaia ia?niaeoeaia no?oeoo?a
aooaaeoa??? i?e canoinoaaii? eiii’thoa??a oa ia/enethaaeueieo ia?aae.

Iaeiei ?c ooiaeaiaioaeueieo iiiyoue oai??? aooaaeoa?nueeiai iae?eo, ui a
cia/i?e i??? aieeaa? ia eiai i?aai?caoe?th, ? iiiyooy oi?ie
aooaaeoa?nueeiai iae?eo. Oa?aeoa?enoeea oi?ie aooaaeoa?nueeiai iae?eo ?
iaei??th c aeineoue neeaaeieo i?iaeai a oai??? aooaaeoa?nueeiai iae?eo,
c yei? aei oeueiai /ano iaia? aecia/aiino? ? /?oeino?. I?ioyaii
aaaaoueio ?ie?a ia i?eieiythoueny aeeneon?? uiaei i?aaeeueiino?
o?aeooaaiiy iiiyooy oi?ie iae?eo, ui iineeeeeny c iiyaith eiii’thoa??a
oa ?o canoinoaaiiyi aeey aaoiiaoecaoe?? iae?eiaeo ?ia?o.

Ia ?icaeoie oi?i aooaaeoa?nueeiai iae?eo iaea?eueoa aieeaathoue aeiiae
oe?ieiai ?iciiae?eo i?aoe? i?ae iae?eiaeie i?aoe?aieeaie, aaaeaiiy
aeaoaeueiiai aiae?oe/iiai iae?eo, oaeaeeiai iaea?aeaiiy i?aenoieiai?
?ioi?iaoe??. Oi?ie iae?eo, ui ia?aaeaa/athoue canoinoaaiiy eiii’thoa??a,
ia a?aei?io a?ae iaia?iaeo, aeicaieythoue aoaeoeaii caaeiaieueieoe
iaaaaeaiei aeiiaai. Iiaeeea?noue cae?eniaiiy oe?ieiai ?iciiae?eo i?aoe?
caaacia/o?oueny oei, ui no/ani? i?ia?aiii-aia?aoi? eiii’thoa?i? nenoaie,
ye i?aaeei, iiaoaeiaai? ia i?eioeeiao ?iciiae?eaii? ia?iaee aeaieo.
Caaaeyee i?ia?aiii ?aae?ciaaiiio iaoai?cio, ui aeicaiey? i?aoethaaoe c
iaei??th aacith aeaieo iaeii/anii ??ciei ei?enooaa/ai, c’yaeeanue
iiaeeea?noue iaeii/anii i?aoethaaoe c iaeiei iae?eiaei ?aa?no?ii ia
iaeiiio, a aeae?eueeii aooaaeoa?ai. Canoinoaaiiy eiii’thoa??a aeicaiey?
ae??oeoe i?iaeaio aiae?oe/iiai iae?eo. sseui i?e canoinoaaii? iaia?iaeo
oi?i iae?eo ca?eueoaiiy ??ai?a aeaoae?caoe?? aiae?oe/iiai iae?eo oa
ia?ae?eo ia’?eo?a aiae?oeee aeiaaa? ca?eueoaiiy e?eueeino? iae?eiaeo
i?aoe?aiee?a, oi i?e canoinoaaii? eiii’thoa?ii? oaoi?ee iiaeia aoaeoeaii
aanoe aiae?oe/iee iae?e c aoaeue-yeei ??aiai aeaoae?caoe?? oa oe?ieith
iiiaieeaoo?ith aiae?oe/ieo ia’?eo?a. ?a?no?aoe?y iia?aoe?e a
o?iiieia?/iiio ? nenoaiaoe/iiio ii?yaeeo a ?ic??c? neioaoe/ieo oa
aiae?oe/ieo ?aooie?a, yea ?ai?oa cae?enithaaeanue ie?aii, ii?aeio?oueny
a iaeiiio ?iai/iio i?ioean?. I?e oeueiio eiio?ieue ca oioiaei?noth
aeaieo aiae?oe/iiai ? neioaoe/iiai iae?eo caaacia/o?oueny aaoiiaoe/ii.
I?e iaia?iaeo oi?iao iae?eo iia?aoe?? iaeiie/aiiy aeaieo a iae?eiaeo
?aa?no?ao, ia/eneaiiy i?aenoie?a oa ia?aianaiiy aeaieo i?ae iae?eiaeie
?aa?no?aie iio?aaothoue aaeeeeo cao?ao aeeai? i?aoe? oa caaaeaee
iia’ycai? c iiieeeaie. I?e canoinoaaii? eiii’thoa??a oe? iia?aoe??
aeeiiothoueny aac o/ano? ethaeeie. Oaeei /eiii, ca oiiae, ui i?e
canoinoaaii? eiii’thoa??a ia eii?th?oueny aeiaeia c iaia?iaeo oi?i, a
aaaeaoueny ?aeeiee o?iiieia?/iee ?aa?no? – AEo?iae iia?aoe?e,
caaacia/o?oueny oaoi?/iee aaeo?, a i?e iaeaaei?e i?aai?caoe?? ia?aeiiiai
aeieoiaiooaaiiy oa aeieoiaioiia?ao – ainiiaea?nueeee.

Iae?eiaee ?aa?no? ? iaa?ae’?iiith neeaaeiaith oi?ie iae?eo. ?aa?no?e
a?aeia?aaeathoue aoi?eiio iae?eiao ?ioi?iaoe?th (ia?aeiia aeaea?aei
?ioi?iaoe?? – aooaaeoa?nuee? aeieoiaioe) oa ? iaoa??aeueiei caniaii
o?enaoe?? ia ?aooieao aeaieo i?i oaeoe ainiiaea?nueei? ae?yeueiino?
i?aei?e?inoaa. Iaia?ia? ?aa?no?e i?ecia/ai? aeey oi?ioaaiiy a ieo
cacaeaeaa?aeue anoaiiaeaiiai ia?ae?eo iieaciee?a. A iniiao iiaoaeiae
?aa?no??a aooaaeoa?nueeiai iae?eo iaia?iaeo oi?i iieeaaeaiee i?eioeei
iaaeeeoeo, oiaoi o?enothoueny an? aeai?, ye? iiaeooue ciaaeiaeoeny. A
oiiaao canoinoaaiiy eiii’thoa??a ci?no iiiyooy “?aa?no? aooaaeoa?nueeiai
iae?eo” ci?ith?oueny. sseui i?e aaceiii’thoa?ieo niiniaao ia?iaee
iae?eiaeo aeaieo i?ae ?aa?no?ii aooaaeoa?nueeiai iae?eo ?icoi?thoue
can?a, i?ecia/aiee aeey o?enaoe??, iaeiie/aiiy, nenoaiaoecaoe??,
ocaaaeueiaiiy ? a?aeia?aaeaiiy iae?eiai? ?ioi?iaoe??, oi a oiiaao
eiii’thoa?iiai aooaaeoa?nueeiai iae?eo noaae?y a?aeia?aaeaiiy iae?eiai?
?ioi?iaoe??, oiaoi iaaeaiiy nenoaiaoeciaaieo iae?eiaeo aeaieo a c?o/iiio
aeey ei?enooaa/a aeaeyae?, ye i?aaeei, ? naiino?eiei i?ioeanii, ui ia
iia’ycaiee c? noaae?yie iaeiie/aiiy, ocaaaeueiaiiy ? nenoaiaoecaoe??.
Iaeiie/aiiy, nenoaiaoecaoe?y oa ocaaaeueiaiiy iae?eiai? ?ioi?iaoe?? i?e
canoinoaaii? eiii’thoa??a cae?eniththoueny a aaoiiaoe/iiio ?aaeei?.
Ia?aeiia iae?eiaa ?ioi?iaoe?y iaeiie/o?oueny a aac? aeaieo eiii’thoa?ii?
nenoaie, a ocaaaeueith?oueny oa nenoaiaoeco?oueny ia ?aooieao, ui
i?aaenoaaeai? ie?aieie eii??eaie iai’yo? eiii’thoa?a oa ? ?aeaaeueieie,
c oi/ee ci?o oai??? aooaaeoa?nueeiai iae?eo, iin?yie iciae ??
a?oioaaiiy.

Oaeei /eiii, i?e canoinoaaii? eiii’thoa??a ?aa?no? ao?eth? a nia?
?aei?noue o?ueio neeaaeiaeo /anoei: 1) eiii’thoa?ii? aace aeaieo c
iaaiith no?oeoo?ith, ui i?ecia/aia aeey iaeiie/aiiy oa caa??aaiiy
iae?eiai? ?ioi?iaoe?? ia oaoi?/ieo iin?yo; 2) aooaaeoa?nueeeo ?aooie?a,
ye? i?aaenoaaeai? eii??eaie iia?aoeaii? iai’yo? eiii’thoa?a ? neoaeaoue
aeey nenoaiaoecaoe?? oa ocaaaeueiaiiy ?ioi?iaoe??; 3) a?aeaia?ai oa
iaoeiia?ai, ui i?ecia/ai? aeey a?aeia?aaeaiiy ca?oiiaaii? oa
nenoaiaoeciaaii? iae?eiai? ?ioi?iaoe?? (?en. 2).

?en. 2. No?oeoo?a eiii’thoa?iiai iae?eiaiai ?aa?no?o

A aeena?oaoe?? ?icaeyaea?oueny oi?ia iae?eo, ca yei? iaeei c
eiii’thoa??a aeae?ey?oueny aeey caa??aaiiy ?aeeiiai aeo?iaeo – aace
iae?eiaeo aeaieo, a ?io? aeei?enoiaothoueny aeey aaaaeaiiy ?ioi?iaoe??
oa iaea?aeaiiy ca?oieo iieaciee?a. ?? aecia/aii ye oi?io iae?eo, i?e
ye?e aeey iaeiie/aiiy ?ioi?iaoe?? i?i ainiiaea?nuee? oaeoe
aeei?enoiao?oueny ?aeeiee o?iiieia?/iee ?aa?no?, aaaeaiiy yeiai
aaco?oueny ia canoinoaaii? eiii’thoa??a /aoaa?oiai ? ianooiieo iieie?iue
oa aeaeo?iiieo cania?a eiioi?eaoe??, ? iacaaii
eiii’thoa?ii-eiioi?eaoe?eiith oi?iith iae?eo.

O o?aoueiio ?icae?e? “I?iaeaie oa oeyoe oaeineiiaeaiiy i?aai?caoe??
aooaaeoa?nueeiai iae?eo a oiiaao eiai eiii’thoa?ecaoe??” iaaaaeaiee
ii?yaeie noai?aiiy eiii’thoa?ieo nenoai aooaaeoa?nueeiai iae?eo,
?ic?iaeaia eeaneo?eaoe?y i?ia?aiiiai caaacia/aiiy aeey aooaaeoa???,
noi?ioeueiaai? aeiiae aei iueiai, iaaaaeaiee ii?yaeie ii??aiyiiy ?
aeai?o. Iaa?oioiaai? oeyoe aeei?enoaiiy Internet-oaoiieia?e aeey
i?aai?caoe?? aeieoiaioiia?ao oa iaa/aiiy iae?eiaeo i?aoe?aiee?a, a
oaeiae aeey iiaoaeiae aooaaeoa?nueeeo i?ia?aiieo nenoai, ui caeaoi?
i?aoethaaoe a ?aaeei? ?aaeueiiai /ano.

Ine?eueee ii?yaeie aaaaeaiiy, niin?a ? iine?aeiai?noue ia?iaee iae?eiaeo
aeaieo eiii’thoa?aie, oi?ioaaiiy caaaeaieo iae?eiaeo iieaciee?a
iiai?noth caeaaeaoue a?ae i?ia?aie, ui aeei?enoiao?oueny, i?e
eiii’thoa?ii-eiioi?eaoe?ei?e oi?i? aaaeeeaiai cia/aiiy iaaoaa? i?ia?aiia
caaacia/aiiy (iaa?? aeai?eoi?a) aeey ia?iaee iae?eiai? ?ioi?iaoe??.
Oaeei /eiii, oaoiieia?/iee i?ioean eiii’thoa?iiai iae?eo aecia/a?oueny
caaaeueieie i?eioeeiaie i?ia?aioaaiiy, ? aeaiaioe oi?ie ciaoiaeyoue nai?
eiie?aoia ao?eaiiy a i?ia?aiao aeey eiii’thoa?ecaoe?? iae?eiaeo ?ia?o.

Aeey oiai, uia ia iiieeeoeny o aeai??, iaiao?aeii c?iaeoe ii??aiyeueiee
aiae?c i?ia?ai, ui ? ia ?eieo. Aeey oeueiai i?ecia/aia ?ic?iaeaia
caeiaoaa/ai eeaneo?eaoe?y (?en. 3).

?en. 3. Eeaneo?eaoe?y aooaaeoa?nueeiai i?ia?aiiiai caaacia/aiiy

Iieooaaiiy aooaaeoa??a AEeoiie?nueei? iaeano? iieacaei, ui ia
a?eueoino? i?aei?e?inoa i?aai?caoe?y oi?aae?iiy oa iae?eo ia?aaoaa? o
iacaaeia?eueiiio noai?. Ia i?aei?e?inoaao a?aenooi? a?ao?ee
aeieoiaioiia?ao, iinaaeia? ?ino?oeoe?? aooaaeoa??a ? iaeace i?i iae?eiao
iie?oeeo. Oae, Iaeac i?i iae?eiao iie?oeeo oa Iieiaeaiiy i?i
aooaaeoa?nueeo neoaeao iayai? o?eueee ia 50 i?aei?e?inoaao c 110 (46 %).
Aeaui e?aua noaiiaeua c iinaaeiaeie ?ino?oeoe?yie aooaaeoa??a – aiie ?
ia 69 i?aei?e?inoaao (63 %). Iaaaeeea /anoeia i?aei?e?inoa neeaaea?
a?ao?ee aeieoiaioiia?ao (43 %) oa ieaie ?iaioe aooaaeoa??? (30 %).
Aooaaeoa?nueeee iae?e ? iaea?eueo ?aaeaiaioiaaiith neeaaeiaith
?ioi?iaoe?eii? ooieoe?? oi?aae?iiy, ui iiaea aoaeoeaii aeeiioaaoe nai?
caaaeaiiy o?eueee ca oiiae iayaiino? cacaeaeaa?aeue caaeaieo ieai?a oa
i?aaee. Ine?eueee i?e eiiieaeni?e eiii’thoa?ecaoe?? iae?eo oaeei
nenoaiiooai?thth/ei oaeoi?ii ? i?ia?aiii ?aae?ciaaiee iaa?? oi?iaeueieo
aeai?eoi?a, aooaaeoa?nueeee iae?e ia?anoa? i?inoi i?aaenoaaeyoe
ainiiaea?nueeee i?ioean o aeaeyae? ?aeeiiai oe?eiai, a ii/eia?
ia?aoai?thaaoe oeae i?ioean ia i?aai?ciaaia oe?ea. Oiio, ii?o/ ?c
o?aaeeoe?eieie niiniaaie i?iaaaeaiiy iae?eiai? iie?oeee (iaeacaie,
iieiaeaiiyie, iinaaeiaeie ?ino?oeoe?yie, ieaiaie, a?ao?eaie),
aeioe?eueii caeeaaeaoe a ooieoe?? eiii’thoa?ieo nenoai aooaaeoa?nueeiai
iae?eo i?aaeea i?aai?caoe?? iae?eiai? oaoiieia??, ii?iaoeaio oa
aeia?aeeiao ?ioi?iaoe?th, caoiaee c ioi?iie i?aoe? iae?eiaoe?a.

Aiae?c ioae?eaoe?e a ia??iaee/i?e oa iiiia?ao?/i?e e?oa?aoo??, a oaeiae
aea/aiiy eiii’thoa?ieo i?ia?ai aeey aaoiiaoecaoe?? aooaaeoa?nueeiai
iae?eo aeicaieeee aeae?eeoe ianooii? i?aeoiaee aei noai?aiiy ENAI ia
i?aei?e?inoaao, ui a?ae??ciythoueny ca nooiaiai aieeao ia i?aai?caoe?eio
no?oeoo?o oa ca eiiieaeni?noth ae??oaiiy iae?eiaeo caaea/ (?en. 4).

?en. 4. Oa?aeoa?enoeea i?aeoiae?a aei noai?aiiy eiii’thoa?ieo nenoai
aooaaeoa?nueeiai iae?eo

Ca nooiaiai aieeao ia i?aai?caoe?eio no?oeoo?o aeae?eythoue aeaa
i?aeoiaee. Ia?oee a?oioo?oueny ia aaeaioaoe?? ?ioi?iaoe?eii? oaoiieia??
aei i?aai?caoe?eii? no?oeoo?e i?aei?e?inoaa oa aooaaeoa???. Eiii’thoa?ia
nenoaia aooaaeoa?nueeiai iae?eo i?enoiniao?oueny aei i?aai?caoe?eii?
no?oeoo?e a ?? ?nioth/iio aeaeyae? ? a?aeaoaa?oueny eieaeueia
iiaea?i?caoe?y noi?iiaaieo iaoiae?a ?iaioe. I?e oeueiio cae?enith?oueny
?iciiae?e ooieoe?e i?ae oaoi?/ieie i?aoe?aieeaie (iia?aoi?aie) ?
niaoe?ae?noaie (aooaaeoa?aie, aaei?i?no?aoi?aie), ia’?aeiaiiy ooieoe?e
cae?aiiy ? ia?iaee ?ioi?iaoe?? (o?ce/iee ia?a aeieoiaio?a) c ooieoe??th
i?eeiyooy ??oaiue (?ioi?iaoe?eiee ia?a). Oaeee niin?a ai?iaaaeaeaiiy
iiai? ?ioi?iaoe?eii? oaoiieia?? i???ioiaaiee ia ae?th/o i?aai?caoe?eio
no?oeoo?o oi?aae?iiy. I?e oeueiio nooi?iue ?eceeo a?ae ai?iaaaeaeaiiy
oe??? oaoiieia?? caiaeeoueny aei i?i?ioio, ine?eueee aeo?aoe iacia/i?, a
i?aai?caoe?eia no?oeoo?a caeeoa?oueny aac ci?i.

Ae?oaee, cia/ii aoaeoeai?oee i?aeo?ae aei ai?iaaaeaeaiiy ENAI,
ia?aaeaa/a? ?aoe?iiae?caoe?th i?aai?caoe?eii? no?oeoo?e i?aei?e?inoaa ?
aooaaeoa???. I?aai?caoe?eia no?oeoo?a iioei?co?oueny oaeei /eiii, uia
ai?iaaaeaeaiiy ?ioi?iaoe?eii? oaoiieia?? aeaei iaea?eueoee aoaeo.
Iniiaith oaeiai i?aeoiaeo ? iaeneiaeueiee ?icaeoie oaoi?/ieo
eiioi?eaoe?e ? ?ic?iaea iiaeo i?aai?caoe?eieo aca?iica’yce?a, ye? ?ai?oa
aoee aeiiii?/ii iaaeioe?eueieie.

I?eioeeie oeaio?ae?caoe?? oa aeaoeaio?ae?caoe?? iae?eo ? aeineoue
oiiaieie. ?aaeueii ia iiaea ?nioaaoe iiai?noth oeaio?ae?ciaaia nenoaia,
oae naii ye ? iiai?noth aeaoeaio?ae?ciaaia nenoaia ? iaae??caeaoiith.
Iiaeia aiai?eoe i?i nooi?iue oeaio?ae?caoe?? ? aeaoeaio?ae?caoe??, ye
i?i iioeiaeueia ii?aeiaiiy oeeo i?ioean?a i?e iaaieo oiiaao. ?niothoue
aea? eiieo?oth/? oaiaeaioe??, ye? aieeaathoue ia aea?? no?oeoo?ii? noaie
nenoaie ia?iaee iae?eiaeo aeaieo ia no/aniiio aoai? ?icaeoeo
ia/enethaaeueii? oaoi?ee oa cania?a ca’yceo. Ia?oa iieyaa? o i?aeaeuaii?
nooiaiy oeaio?ae?caoe?? ia?iaee, ae?oaa – a iineeaii? ??
aeaoeaio?ae?caoe??. Aeine?aeaeaiiy ? ocaaaeueiaiiy oe?a?inueeiai oa
na?oiaiai aeina?aeo a aaeoc? i?aai?caoe?? iae?eo a oiiaao eiai
eiii’thoa?ecaoe?? aeaee iiaeeea?noue aecia/eoe iniiaio oaiaeaioe?th a
oeaio?ae?caoe?? ? aeaoeaio?ae?caoe?? aeeiiaiiy iae?eiaeo ooieoe?e. Aiia
iieyaa? o iaeiie/aii? ? caa??aaii? iae?eiaeo aeaieo a ?aeeiiio oeaio?? ?
aeaoeaio?ae?ciaaiiio aaaaeaii? ia?aeiii? ?ioi?iaoe?? a aaco aeaieo
i?ia?aie oa aeei?enoaii? i?aenoieiaeo iae?eiaeo iieaciee?a. Oey nenoaia
ii?aeio? ia?aaaae oeaio?ae?ciaaii? ia?iaee aeaieo c ia?aaaaaie
aeaoeaio?ae?ciaaieo iae?eiaeo no?oeoo?.

Ia i?iieneiaiio i?aei?e?inoa? i?aai?caoe?y aooaaeoa?nueeiai iae?eo ?c
canoinoaaiiyi eiii’thoa?eciaaieo ?iai/eo i?noeue ia ieae/iio ??ai?
neeaaea?oueny c E?I i?aoe?aiee?a ia?aeiiiai iae?eo: E?I eii??ieea c
iae?eo iaoa??aeueieo oe?iiinoae, E?I c iae?eo ae?ia?oeo i?aoe?aiee?a a
oeaoao iniiaiiai oa aeiiii?aeiiai ae?iaieoeoa, E?I eii??ieea c iae?eo
aioiai? i?iaeoeoe?? oiui. ?ioi?iaoe?y ia i?aenoaa? aaaaeaieo aeaieo
ia?aaea?oueny eaiaeaie ca’yceo aei aooaaeoa???. Ianooii? ??ai?
a?aeiinyoueny aei aooaaeoa??? oa i?noyoue E?I c ae?eyiie iae?eo ?
ie?aieo neioaoe/ieo ?aooie?a (iae?e iniiaieo cania?a oa iaiaoa??aeueieo
aeoea?a, iae?e ae?iaie/eo caian?a, iae?e iieaoe i?aoe?, iae?e aioiai?
i?iaeoeoe?? oa ?? ?aae?caoe??, iae?e ?ic?aooieiaeo iia?aoe?e, iae?e
aeo?ao ae?iaieoeoaa oiui). Aooaaeoa?e eiio?ieththoue aaaaeai? aeai?,
ia?aa??ythoue ?o iiaiioo ? aeinoia??i?noue.

Caaaeath/e ia oea, ia?niaeoeaiith ? oaea no?oeoo?a aooaaeoa???, i?e
ye?e a ?? neeaae? cai?noue iae?eiaeo i?ae?icae?e?a c ae?eyiie iae?eo
aeae?eythoueny aeaa iniiai? a?aeae?ee: a?aeae?e ?ioi?iaoe?eii? nenoaie
oa eiio?ieueiee a?aeae?e, i?aeii?yaeeiaai? aieiaiiio aooaaeoa?o.

Ia?oee a?aeae?e – ?ioi?iaoe?eiee, caaacia/o? aca?iica’ycie ?c
no?oeoo?ieie i?ae?icae?eaie i?aei?e?inoaa ? neeaaea?oueny c a?oie
i?aoe?aiee?a, aei yei? iaeaaeaoue ?iaeaia?e-i?ia?ai?noe oa
aooaaeoa?e-eiinoeueoaioe, ui aeiiiiaaathoue oaoi?/iei i?aoe?aieeai
aaiaeeoe ia?aeiio ?ioi?iaoe?th. Oaeei /eiii, aei i?aoe?aiee?a ia?oiai
naeoi?o iaeaaeaoue i?aoe?aieee, ye? caaacia/othoue iiiiaiaiiy
?ioi?iaoe?eii? aace aeaieo oa iioi/ia iaeaaiaeaeaiiy eiii’thoa?ii?
nenoaie aooaaeoa?nueeiai iae?eo. Aei ae?oaiai a?aeae?eo – eiio?ieueiiai
– iaeaaeeoue a?oia aooaaeoa??a-eiio?iea??a, ye? aaciina?aaeiuei ia
aaiaeyoue iae?eiao ?ioi?iaoe?th aei aace aeaieo, aea cae?eniththoue
eiio?ieue ca i?aaeeuei?noth ?? aaaaeaiiy ?, i?e iaiao?aeiino?,
ei?eaothoue. Ie??i iaaaaeaieo ooieoe?e aei eiiiaoaioe?? eiio?iea??a
aoiaeeoue ?ic?iaea ? ia?aa??ea aeeiiaiiy iae?eiai? iie?oeee, neeaaeaiiy
aioo??oi?o oa ciai?oi?o ca?o?a, eiooi?en?a ? eiio?ieue ca ?o aeeiiaiiyi,
ioe?iea ii?iaoeaieo ? oaeoe/ieo aeaieo.

Aeei?enoaiiy o?ueio i?ia?aiii-aia?aoieo /anoei – Internet-oaoiieia?e,
a??ooaeueieo E?I, ye?nieo e?i?e ca’yceo – aeicaiey? eaaei eii?aeeioaaoe
?iaioo aooaaeoa???, iaa?oue yeui ?? ?iai/ee eieaeoea aaia?ao?/ii
?icianaiee ia aaeee?e oa?eoi???. Oea a?aee?eaa? oe?ie? iiaeeeaino? aeey
caeo/aiiy noi?iii?o aenia?o?a, niaoe?ae?ciaaieo o??i, a oaeiae iaeio
niaoe?ae?no?a, ye? i?aoeththoue ca noi?nieoeoaii aaeiia, ui ciaioo?
aeo?aoe ia i?aiaeo i?ei?uaiiy aooaaeoa???, aeaeo?iaia?a?th, aiaeo,
iiaeaiiy oiui.

AENIIAEE

O aeniiaeao noi?ioeueiaai? iniiai? i?aenoiee i?iaaaeaiiai
aeine?aeaeaiiy oa aeeeaaeai? i?iiiceoe??, ni?yiiaai? ia iie?auaiiy
i?aai?caoe?? iae?eo ?c canoinoaaiiyi eiii’thoa??a.

1. I?ae i?aai?caoe??th aooaaeoa?nueeiai iae?eo ne?ae ?icoi?oe
oe?eani?yiiaaio ae?yeuei?noue ea??aiee?a i?aei?e?inoaa ii noai?aiith oa
iino?eiiio aii?yaeeoaaiith ? aaeineiiaeaiith nenoaie aooaaeoa?nueeiai
iae?eo c iaoith caaacia/aiiy aioo??oi?o oa ciai?oi?o ii a?aeiioaiith aei
i?aei?e?inoaa ei?enooaa/?a iaiao?aeiith ?ioi?iaoe??th.

2. C ai?iaaaeaeaiiyi eiii’thoa?ii? oaoi?ee aooaaeoa?nueeee iae?e
ci?ith?oueny. Canoinoaaiiy eiii’thoa??a aieeaa? ia ci?no i?aoe?
iae?eiaiai ia?niiaeo: ciaioo?oueny e?euee?noue iaoai?/ieo iia?aoe?e c
ia?iaee aeieoiaio?a, nenoaiaoecaoe?? iae?eiaeo iieaciee?a, caiiaiaiiy
?aa?no??a oa ca?o?a. Iae?eiaa i?aoey noa? a?eueo oai?/ith, ni?yiiaaiith
ia i?aai?caoe?th oa oaeineiiaeaiiy iae?eo.

3. Nenoaia aooaaeoa?nueeiai iae?eo (ia’?eo i?aai?caoe?? iae?eo) ia? o?e
??ai?. Ia?oee ??aaiue – iaoiaee/iee, ae?oaee – oaoi?/iee (??aaiue oi?ie
iae?eo), o?ao?e – i?aai?caoe?eiee. Ia iaoiaee/iiio ??ai? nenoaio
aooaaeoa?nueeiai iae?eo ooai?ththoue ainiiaea?nuee? oaeoe, ui
?a?no?othoueny oa ocaaaeueiththoueny ia ?aooieao /a?ac iiaea?eiee caien
oa ?io? aeaiaioe iaoiaeo aooaaeoa?nueeiai iae?eo. Ia?iaea oa ?a?no?aoe?y
oaeo?a ainiiaea?nueei? ae?yeueiino? i?ecaiaeyoue aei noai?aiiy ??cieo
oi?i iae?eo (ae?oaee ??aaiue). Aca?iiae?y iae?eiaeo i?aoe?aiee?a aeiaaa?
oi?aae?iiy a aooaaeoa???, ui a?aeaoaa?oueny ia o?aoueiio ??ai? nenoaie
aooaaeoa?nueeiai iae?eo. I?aai?caoe?y aooaaeoa?nueeiai iae?eo
neeaaea?oueny c o?ueio iia’ycaieo aoai?a, ui a?aeiia?aeathoue o?ueii
??aiyi nenoaie aooaaeoa?nueeiai iae?eo.

4. ?icaeoie oi?i aooaaeoa?nueeiai iae?eo iaoiiaeaiee o?ueiia oaeoi?aie:

a) iaiao?aei?noth oe?ieiai ?iciiae?eo i?aoe? i?ae iae?eiaeie
i?aoe?aieeaie;

a) iio?aaith aaaeaiiy aeaoaeueiiai aiae?oe/iiai iae?eo;

a) iaiao?aei?noth oaeaeeiai iaea?aeaiiy i?aenoieiai? ?ioi?iaoe??.

5. Oi?ia iae?eo, ?aae?ciaaia ia aac? no/anii? eiii’thoa?ii? oaoi?ee oa
cania?a eiioi?eaoe?? (eiii’thoa?ii-eiioi?eaoe?eia oi?ia iae?eo),
ciaoiaeeoue nai? eiie?aoia ao?eaiiy a i?ia?aiao aeey eiii’thoa?ecaoe??
iae?eiaeo ?ia?o, ine?eueee ii?yaeie aaaaeaiiy, niin?a ? iine?aeiai?noue
ia?iaee aeaieo, oi?ioaaiiy caaaeaieo iae?eiaeo iieaciee?a iiai?noth
caeaaeaoue a?ae i?ia?aiii ?aae?ciaaieo aeai?eoi?a.

6. I?e canoinoaaii? eiii’thoa??a iae?eiaee ?aa?no? neeaaea?oueny c:

a) eiii’thoa?ii? aace aeaieo, ui i?ecia/aia aeey iaeiie/aiiy oa
caa??aaiiy iae?eiai? ?ioi?iaoe?? ia oaoi?/ieo iin?yo;

a) aooaaeoa?nueeeo ?aooie?a, ye? i?aaenoaaeai? eii??eaie iia?aoeaii?
iai’yo? eiii’thoa?a, ui neoaeaoue aeey nenoaiaoecaoe?? oa ocaaaeueiaiiy
?ioi?iaoe??;

a) a?aeaia?ai oa iaoeiia?ai, ui i?ecia/ai? aeey a?aeia?aaeaiiy
ca?oiiaaii? oa nenoaiaoeciaaii? iae?eiai? ?ioi?iaoe??.

7. I?e i?eaeaaii? i?ia?aiiiai caaacia/aiiy aeey aooaaeoa??? iio??aii
i?iaiaeeoe anaa?/io ioe?ieo aeinooiieo ia ?eieo i?ia?aiieo i?iaeoeo?a.
?ic?iaeaiee ia?ae?e aeiia aei i?ia?aiiiai caaacia/aiiy, a oaeiae eiai
eeaneo?eaoe?y aeicaieythoue ia’?eoeaii ii??aithaaoe ooieoe?iiaeuei?
iiaeeeaino? aooaaeoa?nueeeo i?ia?ai.

8. Aeey iiaoaeiae eiii’thoa?ieo nenoai aooaaeoa?nueeiai iae?eo
aeei?enoiaothoue ??ci? i?aeoiaee. Iaeaoaeoeai?oei ? i?aeo?ae, yeee
ia?aaeaa/a? ?aoe?iiae?caoe?th i?aai?caoe?eii? no?oeoo?e i?aei?e?inoaa ?
aooaaeoa???. Aiia iioei?co?oueny oaeei /eiii, uia ai?iaaaeaeaiiy
?ioi?iaoe?eii? oaoiieia?? aeaei iaea?eueoee aoaeo.

9. I?e aaceiii’thoa?ieo niiniaao ia?iaee iae?eiai? ?ioi?iaoe??
iaea?eueo aeioe?eueiith ? iiaoaeiaa aooaaeoa??? ca i?eioeeiii
oeaio?ae?caoe??. I?e i?aai?caoe?? aooaaeoa?nueeiai iae?eo a oiiaao eiai
eiii’thoa?ecaoe?? iniiaia oaiaeaioe?y iieyaa? a iaeiie/aii? oa
oeaio?ae?ciaai?e ia?iaoe? iae?eiaeo aeaieo ? aeaoeaio?ae?ciaaiiio
aaaaeaii? ia?aeiii? ?ioi?iaoe?? oa aeei?enoaii? i?aenoieiaeo iae?eiaeo
iieaciee?a.

10. I?e iiaoaeia? no?oeoo?e aooaaeoa??? iaeiei c iaeaaaeeea?oeo
oaeoi??a ? iiaeeea?noue cae?eniaiiy eiio?ieth ca oi/i?noth iae?eiaeo
aeaieo ? iaae?ei?noue ?ioi?iaoe?eieo ca’yce?a ye ana?aaeei? aooaaeoa???,
oae ? i?ae aooaaeoa???th oa i?ae?icae?eaie i?aei?e?inoaa. Caaaeath/e ia
oea, ia?niaeoeaiith ? iiaoaeiaa no?oeoo?e aooaaeoa??? i?e canoinoaaii?
eiii’thoa??a, ui neeaaea?oueny c aeaio iniiaieo a?aeae?e?a: a?aeae?eo
?ioi?iaoe?eii? nenoaie oa a?aeae?eo eiio?ieth.

11. I?iaeaia iia?aoeaiiai caaaeaiiy iae?eiaeo aeaieo aoaeoeaii
ae??oo?oueny i?e canoinoaaii? eiii’thoa?ieo oi?i iae?eo. Aea aeey
i?aei?e?inoa, ye? iathoue a nai?io neeaae? aaia?ao?/ii a?aeie?aieai?
i?ae?icae?ee, aeey ia’?aeiaiiy iae?eiai? ?ioi?iaoe?? ne?ae
aeei?enoiaoaaoe ia?aaeo Internet, ?, cie?aia, aeaeo?iiio iiooo.

12. Ia?niaeoeaiei iai?yieii o noai?aii? ENAI ? aeei?enoaiiy ia?aaeaaeo
eiii’thoa??a (network computers). Iiaoaeiaa E?I aooaaeoa??a ia aac?
ia?aaeaaeo eiii’thoa??a cai?noue ia?niiaeueieo aeicaieeoue i?aei?e?inoao
caiuaaeeoe cia/i? eiooe ia iaeaaeiaii? eiaeiiai ?iai/iai i?noey.

13. A i?aai?caoe?? eiii’thoa?iiai iae?eo aaeee? ia?niaeoeae ia?
aeei?enoaiiy Internet-oaoiieia?e. Ia?aaaaith oaeeo oaoiieia?e ?
iiaeeea?noue iiaea?i?coaaoe i?ia?aiia ? aia?aoia caaacia/aiiy aac
nooo?aeo ci?i a no?oeoo?? ia/enethaaeueii? nenoaie, a oaeiae
aeei?enoiaoaaoe oe?ieee ae?aiacii oaoi?/ieo cania?a c ??ciith
ia/enethaaeueiith iiooaei?noth. Ae??aei caniaii i?aeaeuaiiy
eaae?o?eaoe?? iae?eiaeo i?aoe?aiee?a ? noai?aiiy niaoe?aeueii
aii?yaeeiaaieo aooaaeoa?nueeeo a?ae?ioae ia /ie? c
a?ae?ioaea?ai-aooaaeoa?ii. Oae? niaoe?ae?ciaai? a?ae?ioaee aeioe?eueii
noai?thaaoe ia Intarnet-na?aa?ao.

NIENIE IIOAE?EIAAIEO I?AOeUe CA OAIITH AeENA?OAOe?EIIAI AeINE?AeAEAIIss

Iaa/aeuei? iin?aieee

Iniaeeaino? oi?aiaaeueiiai iae?eo. § 9.6. // Aooeiaoeue O.O. Oai??y
aooaaeoa?nueeiai iae?eo *. 2. Eiiniaeo eaeoe?e aeey nooaeaio?a
niaoe?aeueiino? 7.050.106 “Iae?e ? aoaeeo”. – AEeoiie?: AE?O?, 1996. –
528 n. (O ni?aaaoi?noa?) (aaoi?nueeeo ae?. a?e. 0,92).

?ioi?iaoe?ei? nenoaie iae?eo. Eo?n eaeoe?e. Iaa/aeueiee iin?aiee aeey
nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ? aoaeeo”. AEeoiie?: AE?O?,
1997. – 304 n. (O ni?aaaoi?noa? – Aooeiaoeue O.O.) (ae?. a?e. 17,44;
iniaenoee aianie caeiaoaa/a – cae?aiiy oa nenoaiaoecaoe?y iaoa??aeo,
iiaoaeiaa noai, neeaaeaiiy i?aeoe/ieo caaaeaiue oa ieoaiue aeey
ia?aa??ee ciaiue nooaeaio?a).

Iae?e oiaa?iiai?iieo (aa?oa?ieo) iia?aoe?e. ?icae?e 9. Iiiaeaoeoaaiiy
iia?aoe?e c oe?iieie iaia?aie. ?icae?e 13. // Aooeiaoeue O.O., Oaoeei
I.A. Iiaeaoeiaee iae?e a Oe?a?i?. Iaa/aeueiee iin?aiee aeey nooaeaio?a
niaoe?aeueiino? 7.050106 “Iae?e ? aoaeeo”. – AEeoiie?: AE?O?, 1998. –
928 n. (O ni?aaaoi?noa?) (aaoi?nueeeo ae?. a?e. 3,97).

Noaoo? a iaoeiaeo oaoiaeo aeaeaiiyo

Aooaaeoa?nuee? i?ia?aie ? ii?yaeie ?o aeai?o. // A?niee AE?O?. – 1997. –
? 6. – N. 99–103. (ae?. a?e. 0,46)

I?aai?caoe?y nenoaie aooaaeoa?nueeiai iae?eo. // A?niee AE?O?. – 1998. –
? 7. – N. 51–57. (ae?. a?e. 0,69)

Oi?ia aooaaeoa?nueeiai iae?eo a oiiaao canoinoaaiiy

ia/enethaaeueii? oaoi?ee. // A?niee AE?O?. – 1998. – ? 7. – N. 105–114.
(ae?. a?e. 1,09)

Iiaoaeiaa no?oeoo?e iae?eiaiai aia?aoo a oiiaao canoinoaaiiy
eiii’thoa?ii? oaoi?ee. // A?niee AE?O?. – 1998. – ? 8. – N. 140–149.
(ae?. a?e. =40000/(90*56*8,5) \* MERGEFORMAT 0,93 )

?aaoiaieia N.A. I?aai?caoe?y aooaaeoa?nueeiai iae?eo a oiiaao
canoinoaaiiy eiii’thoa?ii? oaoi?ee (ia i?eeeaae? i?aei?e?inoa
AEeoiie?nueei? iaeano?). – ?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 oa
aoaeeo. – AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo, AEeoiie?,
1998.

Aeena?oaoe?th i?enay/aii oai?aoe/iei ? i?aeoe/iei ieoaiiyi i?aai?caoe??
aooaaeoa?nueeiai iae?eo a oiiaao eiai eiii’thoa?ecaoe??. Ooi/iaia
aecia/aiiy i?aai?caoe?? aooaaeoa?nueeiai iae?eo oa ia?ae?e ?
iine?aeiai?noue cae?eniaiiy ?? aoai?a. Aeine?aeaeaia ?noi?e/ia
o?ainoi?iaoe?y oi?ie aooaaeoa?nueeiai iae?eo. A ?acoeueoao?
aeine?aeaeaiiy ?ic?iaeai? oa iaa?oioiaai? i?iiiceoe?? c? noai?aiiy
eiii’thoa?ieo nenoai aooaaeoa?nueeiai iae?eo.

Iaea?aeai? ?acoeueoaoe aeine?aeaeaiue aeei?enoai? a iaa/aeueiiio
i?ioean? AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai ?inoeoooo oa
ai?iaaaeaeai? ia i?aei?e?inoaao AEeoiie?nueei? iaeano?.

Eeth/ia? neiaa: i?aai?caoe?y aooaaeoa?nueeiai iae?eo, eiii’thoa?ecaoe?y
aooaaeoa?nueeiai iae?eo, oi?ia iae?eo, iiaoaeiaa no?oeoo?e iae?eiaiai
aia?aoo, Internet.

Eaaoiaieia N.A. I?aaiecaoeey aooaaeoa?neiai o/aoa a oneiaeyo i?eiaiaiey
eiiiuethoa?iie oaoieee (ia i?eia?a i?aaei?eyoee AEeoiie?neie iaeanoe). –
?oeiienue.

Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo
iaoe ii niaoeeaeueiinoe 08.06.04 – Aooaaeoa?neee o/ao, aiaeec e aoaeeo.
– AEeoiie?neee eiaeaia?ii-oaoiieiae/aneee einoeooo, AEeoiie?, 1998.

Aeey iio?aaiinoae oi?aaeaiey i?aaei?eyoeai aooaaeoa?neee o/ao aeieaeai
i?aaeinoaaeyoue iieioth e naiaa?aiaiioth eioi?iaoeeth, /oi o?aaoao aai
iaaeeaaeauae i?aaiecaoeee. Yooaeoeaiay i?aaiecaoeey o/aoa
aeaaii?eyonoaoao iioeiaeueiiio eniieueciaaieth ?ano?nia, ieieiece?oao
cao?aou i?iecaiaenoaa.

Iao/iay iiaecia enneaaeiaaiey ninoieo a iinoaiiaea, oai?aoe/aneii
iainiiaaiee e i?aeoe/aneii ?aoaiee eiiieaena i?iaeai i?aaiecaoeee
aooaaeoa?neiai o/aoa i?aaei?eyoee a oneiaeyo i?eiaiaiey eiiiuethoa?iie
oaoieee.

A i?ioeanna enneaaeiaaiey iieo/aiu neaaeothuea iao/iua ?acoeueoaou:

?ane?uoa oai?aoe/aneay iniiaa iiiyoey i?aaiecaoeee aooaaeoa?neiai o/aoa
a oneiaeyo i?eiaiaiey eiiiuethoa?iie oaoieee;

ii?aaeaeai e aeaoaeece?iaai ii?yaeie i?aaiecaoeee aooaaeoa?neiai o/aoa
ia i?aaei?eyoeyo;

i?iaaaeaia oa?aeoa?enoeea eiiiuethoa?iuo oi?i o/aoa;

?ac?aaioaiu ?aeiiaiaeaoeee ii nicaeaieth eiiiuethoa?iuo nenoai
aooaaeoa?neiai o/aoa ia i?aaei?eyoeyo;

i?iaaaeaia eeanneoeeaoeey aooaaeoa?neiai i?ia?aiiiiai iaania/aiey e
?ac?aaioaia iaoiaeeea aai oanoe?iaaiey e auai?a.

A ia?aii ?acaeaea “Oai?aoe/aneea aniaeou i?aaiecaoeee aooaaeoa?neiai
o/aoa” ?anniio?aiu iiiyoey nenoaiu aooaaeoa?neiai o/aoa e aa
i?aaiecaoeee eae aeayoaeueiinoe ii nicaeaieth e i?eaaaeaieth a ii?yaeie
o/aoiie nenoaiu. Noi?ioee?iaaiu i?eioeeiu i?aaiecaoeee aooaaeoa?neiai
o/aoa a oneiaeyo eniieueciaaiey eiiiuethoa?iie oaoieee.

Ai aoi?ii ?acaeaea “Yeaiaiou i?aaiecaoeee aooaaeoa?neiai o/aoa a
oneiaeyo i?eiaiaiey eiiiuethoa?iie oaoieee” i?iaiaeece?iaaiu oaeoi?u,
eioi?ua ii?aaeaeytho ?acaeoea aoiaaeiuo e eiiiuethoa?iuo oi?i
aooaaeoa?neiai o/aoa. ?ac?aaioaia noaia e ?anniio?aiu iniiaiua i?eioeeiu
eiiiuethoa?ii-eiiioieeaoeeiiiie oi?iu aooaaeoa?neiai o/aoa. Enneaaeiaaii
aeeyiea i?eiaiaiey eiiiuethoa?iie oaoieee ia iino?iaiea no?oeoo?u
o/aoiiai aiia?aoa. ?ac?aaioaia ia?niaeoeaiay no?oeoo?a aooaaeoa?ee i?e
i?eiaiaiee eiiiuethoa?ia e au/eneeoaeueiuo naoae.

A o?aoueai ?acaeaea “I?iaeaiu e iooe niaa?oainoaiaaiey i?aaiecaoeee
aooaaeoa?neiai o/aoa a oneiaeyo aai eiiiuethoa?ecaoeee” i?eaaaeai
ii?yaeie nicaeaiey eiiiuethoa?iuo nenoai aooaaeoa?neiai o/aoa (ENAO),
?ac?aaioaia eeanneoeeaoeey i?ia?aiiiiai iaania/aiey aeey aooaaeoa?ee,
noi?ioee?iaaiu o?aaiaaiey e iaio, i?eaaaeai ii?yaeie aai n?aaiaiey e
auai?a. Iainiiaaiu iooe eniieueciaaiey Internet-oaoiieiaee aeey
i?aaiecaoeee aeieoiaioiiai?ioa e iao/aiey o/aoiuo ?aaioieeia, a oaeaea
aeey iino?iaiey aooaaeoa?neeo i?ia?aiiiuo nenoai, niiniaiuo ?aaioaoue a
?aaeeia ?aaeueiiai a?aiaie.

A auaiaeao noi?ioee?iaaiu iniiaiua ?acoeueoaou i?iaaaeaiiiai
enneaaeiaaiey e eceiaeaiu i?aaeeiaeaiey, iai?aaeaiiua ia oeo/oaiea
i?aaiecaoeee o/aoa n i?eiaiaieai eiiiuethoa?ia. Iniiaiua auaiaeu
aeenna?oaoeee neaaeothuea.

1. Iiae i?aaiecaoeeae aooaaeoa?neiai o/aoa neaaeoao iiieiaoue
oeaeaiai?aaeaiioth aeayoaeueiinoue ?oeiaiaeeoaeae i?aaei?eyoey ii
nicaeaieth e oniaa?oainoaiaaieth nenoaiu aooaaeoa?neiai o/aoa n oeaeueth
iaania/aiey eioi?iaoeeae aioo?aiieo e aiaoieo ii ioiioaieth e
i?aaei?eyoeth iieueciaaoaeae.

2. Nenoaia aooaaeoa?neiai o/aoa (iauaeo i?aaiecaoeee o/aoa) eiaao o?e
o?iaiy. Ia?aue o?iaaiue – iaoiaee/aneee, aoi?ie – oaoie/aneee (o?iaaiue
oi?iu o/aoa), o?aoee – i?aaiecaoeeiiiue.

3. Oi?ia o/aoa, ?aaeeciaaiiay ia aaca nia?aiaiiie eiiiuethoa?iie
oaoieee e niiniaia eiiioieeaoeee (eiiiuethoa?ii-eiiioieeaoeeiiiay oi?ia
o/aoa), iaoiaeeo naia eiie?aoiia aiieiuaiea a i?ia?aiiao aeey
eiiiuethoa?ecaoeee o/aoiuo ?aaio, iineieueeo ii?yaeie aaaaeaiey, niinia
e iineaaeiaaoaeueiinoue ia?aaioee aeaiiuo, oi?ie?iaaiea naiaeiuo o/aoiuo
iieacaoaeae iieiinoueth caaenyo io i?ia?aiii ?aaeeciaaiiuo aeai?eoiia.

4. I?e i?eiaiaiee eiiiuethoa?ia o/aoiue ?aaeno? ninoieo ec:

a) eiiiuethoa?iie aacu aeaiiuo;

a) aooaaeoa?neeo n/aoia, i?aaenoaaeaiiuo y/aeeaie iia?aoeaiie iaiyoe
eiiiuethoa?a, eioi?ua neoaeao aeey nenoaiaoecaoeee e iaiauaiey
eioi?iaoeee;

a) aeaeaia?aii e iaoeiia?aii, eioi?ua i?aaeiacia/aiu aeey ioia?aaeaiey
na?oiie?iaaiiie e nenoaiaoece?iaaiiie o/aoiie eioi?iaoeee.

5. Aeey iino?iaiey eiiiuethoa?iie nenoaiu aooaaeoa?neiai o/aoa
eniieuecotho ?acee/iua iiaeoiaeu. Naiue yooaeoeaiue i?aaeoniao?eaaao
?aoeeiiaeecaoeeth i?aaiecaoeeiiiie no?oeoo?u i?aaei?eyoey e aooaaeoa?ee.

6. I?e i?aaiecaoeee aooaaeoa?neiai o/aoa a oneiaeyo aai
eiiiuethoa?ecaoeee o/aoiua aeaiiua iaeaieeaathony e ia?aaaouaathony
oeaio?aeeciaaiii, a aaiae ia?ae/iie eioi?iaoeee e eniieueciaaiea
?acoeueoaoiuo o/aoiuo iieacaoaeae inouanoaeyaony oeaio?aeeciaaiii.

7. I?e iino?iaiee no?oeoo?u aooaaeoa?ee iaeiei ec naiuo aaaeiuo
oaeoi?ia yaeyaony aiciiaeiinoue inouanoaeaiey eiio?iey ca oi/iinoueth
o/aoiuo aeaiiuo e iaaeaaeiinoueth eioi?iaoeeiiiuo naycae eae aioo?e
aooaaeoa?ee, oae e iaaeaeo aooaaeoa?eae e iiae?acaeaeaieyie
i?aaei?eyoey. Ia?niaeoeaiui yaeyaony iino?iaiea no?oeoo?u aooaaeoa?ee,
eioi?ay ninoieo ec aeaoo iniiaiuo ioaeaeia: ioaeaea eioi?iaoeeiiiie
nenoaiu e ioaeaea eiio?iey.

8. A i?aaiecaoeee eiiiuethoa?iiai o/aoa aieueooth ia?niaeoeao eiaao
eniieueciaaiea Internet-oaoiieiaee. I?aeiouanoaii oaeeo oaoiieiaee
yaeyaony aiciiaeiinoue iiaea?iecaoeee i?ia?aiiiiai e aiia?aoiiai
iaania/aiey aac nouanoaaiiuo eciaiaiee a no?oeoo?a au/eneeoaeueiie
nenoaiu, a oaeaea eniieueciaaiey oe?ieiai aeeaiaciia oaoie/aneeo
n?aaenoa n ?acee/iie au/eneeoaeueiie iiuiinoueth.

Eeth/aaua neiaa: i?aaiecaoeey aooaaeoa?neiai o/aoa, eiiiuethoa?ecaoeey
aooaaeoa?neiai o/aoa, oi?ia o/aoa, iino?iaiea no?oeoo?u o/aoiiai
aiia?aoa, Internet.

Ivakhnenkov S.V. Organizing of Computerized Accounting (Zhitomir
region enterprises data used). – Manuscript.

The thesis for the candidate of economic sciences degree on the
specialty 08.06.04 – Accounting, Analysis and Audit. Zhitomir Institute
of Engineering and Technology, Zhitomir, 1998.

The thesis is devoted to the theoretical and practical problems of the
Accounting organizing when computerized. It makes the definition of the
Accounting organizing, the list of its components and the order of their
application more exact. Historical transformation of the Accounting
registers is explored. As a result of the research suggestions on the
computerized accounting systems development were designed and grounded.

Key words: Accounting organizing, Accounting computerization,
Accounting register, Accounting stuff structure development, Internet.

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