.

Удосконалення механізму аналізу фінансово-економічної діяльності підприємства: Автореф. дис… канд. екон. наук / С.В. Єкімов, Дніпропетр. держ. ун-т.

Язык: украинский
Формат: реферат
Тип документа: Word Doc
129 2529
Скачать документ

I?I?NOA?NOAI INA?OE OE?A?IE

AeI?I?IIAO?IANUeEEE AeA?AEAAIEE OI?AA?NEOAO

Ia i?aaao ?oeiieno

OAeE 334.72

?E?IIA Na?a?e Aieiaeeie?iae/

OAeINEIIAEAIIss IAOAI?CIO AIAE?CO

O?IAINIAI- AEIIII?*II? Ae?ssEUeIINO? I?AeI?E?INOAA

Niaoe?aeuei?noue 08.02.03 “I?aai?caoe?y oi?aae?iiy,

ieaioaaiiy oa ?aaoethaaiiy aeiiii?ee”

Aaoi?aoa?ao

Aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

Eaiaeeaeaoa aeiiii?/ieo iaoe

Aei?i?iiao?ianuee-1999

Aeena?oaoe??th ? ?oeiien

?iaioa a Aei?i?iiao?ianueeiio aea?aeaaiiio oi?aa?neoao? oa
Aei?i?iiao?ianuee?e aeaaeai?? oi?aae?iiy , a?ciano oa i?aaa I?i?noa?noaa
ina?oe (i.Aei?i?iiao?ianuee).

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

Oea/aiei Aieiaeeie? Aiae??eiae/ , canooiiee caa?aeoth/iai eaoaae?ith
aeiiii?ee i?aei?e?inoaa Aei?i?iiao?ianueei? aeaaeai?? , a?ciano oa i?aaa
I?i?noa?noaa ina?oe Oe?a?ie.

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

Ae?aaoi Eaiieae Ieeieaeiae/ , caa?aeoth/ee eaoaae?ith aeiiii?ee
aoae?aieoeoaa I?eaei?i?ianueei? aeaaeai?? aoae?aieoeoaa ? a?o?oaeoo?e
I?i?noa?noaa ina?oe Oe?a?ie

(i.Aei?i?iiao?ianuee)

eaiaeeaeao aeiiii?/ieo iaoe , i?ioani?

Aoaian Iao?i Eineiiae/,

Aei?i?iiao?ianueeee aea?aeaaiee aa?a?iee oi?aa?neoao I?i?noa?noaa
aa?a?ii? iie?oeee (i.Aei?i?iiao?ianuee)

I?ia?aeia onoaiiaa: Oa?e?anueeee aea?aeaaiee aeiiii?/iee oi?aa?neoao
I?i?noa?noaa ina?oe Oe?a?ie, eaoaae?a a?ciano oa i?aei?e?iieoeoaa
(i.Oa?e?a)

Caoeno a?aeaoaeaoueny 20 ea?oiy 1999 ?. i 14.00 ia can?aeaii?
niaoe?ae?ciaaii? a/aii? ?aaee E 08.051.03 o Aei?i?iiao?ianueeiio
aea?aeaaiiio oi?aa?neoao? I?i?noa?noaa ina?oe Oe?a?ie ca aae?anith:
320600 , i.Aei?i?iiao?ianuee, i?.Ea?ea Ia?ena, 35 ei?i. 5,aoae.85.

C aeena?oaoe??th iiaeia iciaeiieoeny a a?ae?ioaoe? Aei?i?iiao?ianueeiai
aea?aeaaiiai

oi?aa?neoaoo ca aae?anith:

320600 , i.Aei?i?iiao?ianuee, i?.Aaaa??ia 72

Aaoi?aoa?ao ?ic?neaii 17 aa?aciy 1999 ?.

A/aiee nae?aoa? niaoe?ae?ciaaii?

A/aii? ?aaee E 08.051.03
A.E.Aaneeaanueeee

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie aeine?aeaeaiiy. C iiaeeaeaiiyi i?ioeano aeiiii?/ieo
?aoi?i a Oe?a?i? oa no?oeoo?ii? ia?aaoaeiae ?? ia?iaeiiai ainiiaea?noaa
c?inoa? iio?aaa iiooeo iaea?eueo iioeiaeueieo aa??aio?a noai?aiiy
?eieiaeo a?aeiinei oa oeyo?a aoaeoeaiiai aoiaeaeaiiy iaoi? e?a?ie o
nenoaio na?oiaiai ainiiaea?noaa. Aieiaiei e?eoa???i aoaeoeaiino?, ia
i?aenoaa? yeiai ?ic?iaeth?oueny aoaeue-yeee c aa??aio?a, ? io?eiaiiy
iaeneiaeueiiai aoaeoo i?e i?i?i?caoe?? aeiiii?/ieo oa nioe?aeueieo
aeo?ao noni?euenoaa. Aea oeueiai iaiiaeeeai aeinyaoe aac noai?aiiy
aoaeoeaiiai iaoai?cio ?iciiae?eo oaeoi??a ae?iaieoeoaa ?, a ia?oo /a?ao,
o?iainiaeo ? o?oaeiaeo ?ano?n?a, aac oaeineiiaeaiiy athaeaeaoii? nenoaie
Oe?a?ie oa onoiaiiy ?? aioo??oi?o noia?a/iinoae, eio?? ? aieiaieie
oaeoi?aie nioe?aeueii-aeiiii?/ii? ianoaa?eueiino? ye o aea?aeaa? a
oe?eiio, oae ? a ie?aieo ?aa?iiao, ? iaa?oue ia i?aei?e?inoaao.

Neooaoe?y oneeaaeith?oueny iiiaoa?iith iie?oeeith o?yaeo: a aea?aeaa?
ae?ae iecueea caaacia/ai?noue aaeiaiai aioo??oiueiai i?iaeoeoo a?ioiaeie
?ano?naie (aeanue ia ??ai? aeecueei 12%) cai?noue oeo, ye? neeaeeny o
?icaeiooeo aea?aeaaao ia ??ai? 65-120%. Ana oea i?ecaiaeeoue aei
aca?iieo iaieaoaae?a, aa?oa??caoe?? ae?iaie/eo a?aeiinei,
iaiaaeoiaeaeaiue a?ioiaeo ?ano?n?a o aea?aeaaiee oa i?noeaa? athaeaeaoe,
iaiiaeeeaino? ?ica’ycaiiy nioe?aeueieo i?iaeai ianaeaiiy, ?aae?caoe?? ?o
?ioa?an?a.

Aea ae ? ? ae?oa? i?aeoiaee – aeaoeaio?ae?caoe?y (yaia, a ia oiiaia)
ainiiaea?nueeiai aeeooy, i?aeaeuaiiy ?ie? ?aa?ii?a, aeaeaaoaaiiy
iiaiiaaaeaiue oi?aae?iiy o?iainaie i?aei?e?inoaai, eio?? noathoue ia
o?eueee ia’?eoii oi?aae?iiy c aieo oeaio?aeueii? ? i?noeaai? aeaaee, a e
noa’?eoii ?aaoethaaiiy ainiiaea?nueei? ae?yeueiino? ?aa?iio ? ie?aieo
i?aei?e?inoa.

Ioiae, iaiao?aeii aecia/eoe a?aie/iee ??aaiue iiaeaoeiaeo a?ae?aooaaiue
aeey iaaeaiiy o?iainia?e nenoai? noeioethth/iai aieeao. ?ica’ycaoe oeth
i?iaeaio iiaeia o?eueee i?ney aeeaieiai aiae?co o?iainiai-aeiiii?/iiai
noaio ? ?iciaaeoaaiiy ooieoe?e aea?aeaae i?ae ??aiyie aeaaee, ui aeanoue
iiaeeea?noue iiaoaeoaaoe aeiiii?/io, eia?/io athaeaeaoio nenoaio. A
oaeiio ?ac? ia aoaea aeoaethaaiiy o aeeiiaii? iinoaaeaieo oe?eae,
ia?aaeo?ao eioo?a, iaaei??ieo iiaeaoe?a, cono??/ieo iioie?a eioo?a, ye?
iiaeiaaeothoue oeyo ?o ?ooo aei iaoe.

Ne?ae a?aei?oeoe, ui aeania i?iaeaiaoeea aea?aeaaieo o?iainiaeo
i?ioean?a oe?iei aena?oeaia a e?oa?aoo?? ye a Oe?a?i?, oae ? ca ??
iaaeaie. I?ioa ?ieue ?aa?iiaeueieo o?iain?a, ie?aieo i?aei?e?inoa o
aieea? ia aeiiii?/ia c?inoaiiy, a oaeiae niaoeeo?/i? ?ioa?ane an?o
noa’?eo?a athaeaeaoiiai i?ioeano, niiniae ?ica’ycaiiy noia?a/iinoae ii
aa?oeeae? athaeaeaoii? nenoaie caeeoathoueny iaeiaeine?aeaeaieie, a oiio
iaaoaeoeaieie.

Nooi?iue aea/aiiy aeayeeo i?iaeai na?ae/eoue, ui ?iciiae?e ?ano?n?a –
oea eeane/iee c?acie oiai, ye c?inoaiiy aeooaeueiino? o??? /e ?ioi?
i?iaeaie aeia?aaeaea? ?? aeine?aeaeaiiy. Oea aeiaaaeaii ye o ?iaioao
ca?oa?aeieo aeiiii?no?a ?.Iaeeiiiaea, I.Naioaeueniia, I.O?oa?a,
Ae.Oaeiaia, I.E?iaa?oa, oae ? a?o/eciyieo o/aieo ?.Ae.Iaoioeyia,
I.O.?aaaiei, N.I.Iena?aiei, A.I.?aai/aiea, ss.E.Aan/aniiai,
I.?.Aeie?oiueiai, I.A.*oia/aiea, A.A.Oea/aiea, E.I.Ae?aaoia,
A.E.Aoaa?ii?, TH.Ae.Ii?iciaa oa ?ioeo.

?acii c oei aaaaoi i?iaeai, ui iia’ycai? c ?iciiae?eii oa a?aeoai?aiiyi
?ano?n?a, ia o?eueee ia aeine?aeaeai?, aea e ia iinoaaeai? ye iaoeia?.
Oae, o iaoeia?e e?oa?aoo?? a?aenooi? ia nueiaiaei? ?iaioe, ye?
eiiieaenii ?icaeyaeathoue i?iaeaio ?iciiae?eo o?oaeiaeo, o?iainiaeo oa
iaoa??aeueieo ?ano?n?a ia no/aniiio aoai? ia?ao?aeii? aeiiii?ee. Ia
?ic?iaeaii cania?a, i?eioeei?a oa iaoiae?a i?aai?caoe?? ?ooo oeeo
?ano?n?a i?ae ??cieie oi?iaie aeaniino? oa i?aai?caoe?eieo no?oeoo?, ia
aeine?aeaeaii /eiieee, ui aaciina?aaeiuei aieeaathoue ia oeae ?oo.
Iaaeinoaoiuei iaa?oioiaai? eiioeaiooaeuei? iieiaeaiiy aea?aeaaiiai
?aaoethaaiiy i?ioean?a ?iciiae?eo ?ano?n?a o iiaeo oiiaao
ainiiaea?thaaiiy.

Oaeei /eiii, aeooaeuei?noue, iaoeiaa iaiaa?oioiaai?noue i?iaeaie
aecia/eea aea?? oaie, iaoo oa caaaeaiiy aeena?oaoe?eiiai aeine?aeaeaiiy,
eiai ia’?eo, oai?aoe/io oa iaoiaeieia?/io iniiae.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. Aeena?oaoe?eia
aeine?aeaeaiiy ?icii/aoi o 1994 ?ioe? o ?ic??c? aeiaiai??a 301/25-1 oa
301/30-1, ia?aaeaa/aieo ieaiii iaoeiai-aeine?aeieoeueeeo ?ia?o
Aea?aeaaiiai aaciaiai oeaio?o e?eoe/ieo oaoiieia?e, ui noaee neeaaeiaith
/anoeiith Iaoe?iiaeueii? i?ia?aie Oe?a?ie “E?eoe/i? oaoiieia??”, ?icae?e
?. Oaoiieia?? aeeoo?caaacia/aiiy ianaeaiiy Oe?a?ie. Iiaeiaaeai? o
?ic??c? oaie Aei?i?iiao?ianueeiai aea?aeaaiiai oi?aa?neoaoo “I?iaeaie
aeiiii?ee e oi?aae?iiy i?aei?e?inoaii o ia?ao?aeiee ia??iae (1996-2000
?iee)”, ui aeeiioaaeenue ia aeiaia??ieo canaaeao c eaoaae?ith aeiiii?ee
? oi?aae?iiy i?aei?e?inoaii, ui cae?i/ai? o ?ic??c? eiiieaenii? oaie
Aei?i?iiao?ianueei? aeaaeai?? oi?aae?iiy, a?ciano oa i?aaa “Oi?ie ?
iaoiaee oaeineiiaeaiiy nenoaie ? iaoai?ci?a oi?aae?iiy a
nioe?aeueii-aeiiii?/ieo nenoaiao”, aea aaoi? i?aoethaaa ca
noi?nieoeoaii.

Iniiaia ?aeay aeine?aeaeaiiy – iaiao?aei?noue ? iiaeeea?noue ?ic?iaee ?
aecia/aiiy noeioethth/iai iaoai?cio aiae?co o?iainiai-aeiiii?/ii?
ae?yeueiino? i?aei?e?inoa ye iniiae nenoaie iia?aoeaiiai oi?aae?iiy
ae?iaieoeoaii.

Noeioee, a ia aaei?i?no?aoeaia ??oaiy aoaeue-yeiai ??aiy – iaea?eueo
iiaooi?e aeiiii?/iee oaeoi? aoaeue-yei? no?oeoo?ii? eaiee ainiiaea?noaa.
Aiie iiae?eythoueny ia aioo??oi? ? ciai?oi?: ciai?oi? ni?yiiaai? ia
ia’?eo oi?aae?iiy c aieo aea?aeaae, ?aa?iio, i?noeaaeo i?aai?a aeaaee;
aioo??oi? noeioee i?noyoueny a naiiio nioe?aeueii-aeiiii?/iiio
(i?aai?caoe?eii-o?iainiaiio) iaoai?ci? iia?aoeaiiai oi?aae?iiy
ae?iaieoeoaii, iniiaieie canaaeaie yeiai ? naiiaeaeeaaiiy,
naiioaeineiiaeaiiy, naii?aae?caoe?y a i?ioeanao ?icaeoeo.

Iaoa ? caaea/? aeine?aeaeaiiy. Iaoa aeena?oaoe?? iieyaa? o ?ic?iaoe?
iaoiaeieia?/ieo iniia ? i?aai?caoe?eii-aeiiii?/ieo oi?i noeioethth/iai
iaoai?cio aiae?co o?iainiai-aeiiii?/ii? ae?yeueiino? i?iieneiaeo
i?aei?e?inoa o ia?ao?aeiee ia??iae ? ia oe?e iniia? aeyaeaiiy eiai
aca?iica’yceo c ?ioeie naeoi?aie aeiiii?ee ? aeiiii?/iith iie?oeeith
aea?aeaae.

Iinoaaeaia iaoa coiiaeea iio?aao ?ica’ycaiiy ianooiieo caaaeaiue:

– aeyaeoe iniaeeaino? i?iyao o?iainiai-aeiiii?/ieo a?aeiinei o
ia?ao?aeiee ia??iae ia ??ai? iniiaii? eaiee i?iieneiaino?;

– ocaaaeueieoe aeina?ae ooieoe?iioaaiiy i?aei?e?inoa c ??ciith oi?iith
aeaniino? a ia??iae ia?aoiaeo aei ?eieiaeo a?aeiinei;

– c’ynoaaoe ?ieue aea?aeaae o oi?ioaaii? oiia, noeioethth/eo ?
i?aeo?eioth/eo caaaeuei? oiiae ooieoe?iioaaiiy i?aei?e?inoa c ??ciith
oi?iith aeaniino?;

– anoaiiaeoe oa?aeoa? aca?iica’yce?a ? aca?iicaeaaeiinoae i?aei?e?inoa a
oiiaao ?ioeyoe?eieo i?ioean?a ? ?o aieea ia o?iainiai-aeiiii?/io
ae?yeuei?noue o aca?iica’yceo c ?ioeie naeoi?aie aeiiii?ee;

– ?ic?iaeoe aiae?oe/io nenoaio ?aa?iiaeueieo iniaeeainoae noaiiaeaiiy ?
?icaeoeo i?iieneiaeo i?aei?e?inoa o ia?ao?aeiee ia??iae ? aeiaanoe
iaiao?aei?noue ?aa?iiaeueieo ei?aaoaaiue uiaei oi?ioaaiiy
i?aai?caoe?eii-aeiiii?/iiai iaoai?cio iia?aoeaiiai oi?aae?iiy;

– a?aoiaiooaaoe iaea?aeaieie aiae?oe/ieie ?acoeueoaoaie iaiao?aei?noue ?
iiaeeea?noue noeioethth/iai iaoai?cio oi?aae?iiy ae?yeuei?noth
i?aei?e?inoa, iieacaaoe eiai no?oeoo?o ye ?aei?noue aiae?oe/iiai,
i?aaiaiai, o?iainiai-aeiiii?/iiai ? i?aai?caoe?eiiai aeie?a.

I?aaeiao aeine?aeaeaiue – aca?iica’ycie aeiiii?/ieo oa oi?aae?inueeeo
a?aeiioaiue, yeee a?aeaeaa?oueny a aaeaioeaiiio iaoai?ci? iia?aoeaiiai
oi?aae?iiy.

Ia’?eo aeine?aeaeaiue – noa?a i?iieneiaeo i?aei?e?inoa ? ?o i?ioeane
aca?iiae?? c ?ioeie naeoi?aie aeiiii?ee.

Iaoiaeieia?y oa iaoiaee aeine?aeaeaiiy. Iaoiaeieia?/iith iniiaith
aeine?aeaeaiue aaoi?a noaee aeiiii?/ia oai??y, ca?aeii ye?e on?
neeaaeia? /anoeie aeiiii?ee aca?iiiia’ycai? oa aca?iiiaoiiaeai?, a
eiaeia no?oeoo?ia neeaaeiaa caeia? a aeiiii?/i?e nenoai? nai?
niaoeeo?/ia i?noea ? a?a? o?eueee ?e i?eoaiaiio ?ieue; oai??y
aeiiii?/iiai ioeueoeie?eaoi?a, yea aeaea ciiao aeiaanoe aieea
o?iainiai-aeiiii?/ii? ae?yeueiino? i?iieneiaeo i?aei?e?inoa ia ?icaeoie
(aai no?eioaaiiy) aeiiii?ee a oe?eiio; oai??y oi?aae?iiy, yea aeicaieeea
aeei?enoaoe ooieoe?iiaeueii-i?aai?caoe?eiee i?aeo?ae i?e oi?ioaaii?
iaoai?cio oi?aae?iiy i?iieneiaei i?aei?e?inoaii; iaoeia? ioae?eaoe??
ca?oa?aeieo oa a?o/eciyieo aeine?aeiee?a o?ainoi?iaoe?? aeiiii?ee o
ia?ao?aeiee ia??iae, ?? nioe?aeueii-aeiiii?/ii? ?ie? ? cia/aiiy o
caaacia/aii? no?eeino? aeiiii?/iiai ?icaeoeo ? nioe?aeueii? ceaaiaee;
caeiiiaeaa/? aeoe ? aea?aeaai? nioe?aeueii-aeiiii?/i? i?ia?aie Oe?a?ie.

I?ae /an aeine?aeaeaiue aoee aeei?enoai? oae? iaoiaee: nenoaiiee
i?aeo?ae, yeee aeicaieea iaa?oioiaaii aeae?eeoe ia’?eo nenoaie aeey
niaoe?aeueiiai aeine?aeaeaiiy aac ao?ao eiai ca’yce?a c ?ioeie naeoi?aie
aeiiii?ee; aiae?oe/i? caniae a?oioaaiiy, ?aiaeoaaiiy ca iaaieie iciaeaie
? ii??aiyeueieo ni?anoaaeaiue; ?aa?aneaii-ei?aeyoe?eiee aiae?c; iaoiaee
neooaoe?eiiai iiaeaethaaiiy.

Iaoeiaa iiaecia ?acoeueoao?a aeine?aeaeaiue. Iniiaiee iaoeiaee
?acoeueoao aeena?oaoe?eiiai aeine?aeaeaiiy iieyaa? a ?ic?iaoe?
iaoiaeieia?/ieo iniia, aiae?oe/ieo cania?a ? i?aai?caoe?eii-aeiiii?/ieo
oeyo?a oi?ioaaiiy noeioethth/iai iaoai?cio iia?aoeaiiai oi?aae?iiy
i?iieneiaeie i?aei?e?inoaaie o ia?ao?aeiee ia??iae aei ?eieiaeo
a?aeiinei.

Caaaeueiee ?acoeueoao neeaaea?oueny c ianooiieo neeaaeiaeo:

– caaaa/aii nenoaio ooieoe?e i?iieneiaiai i?aei?e?inoaa o ia?ao?aeiee
ia??iae aei ?eieiaeo a?aeiinei o noni?euenoa? ia iniia? iiaeo aeaieo i?i
eiai aca?iica’ycee c aeiiii?ei-i?aaiaith aeeiai?eith ciai?oiueiai
na?aaeiaeua;

– ooi/iaii no?oeoo?o o?iainiai-aeiiii?/ieo a?aeiinei o ia?ao?aeiee
ia??iae ia ??ai? iniiaii? eaiee i?iieneiaino?;

– c’yniaaii ooieoe?iiaeueiee oa?aeoa? caeaaeiino? o?iainiai-aeiiii?/ii?
ae?yeueiino? i?aei?e?inoa a oiiaao ?eieiaeo a?aeiinei a?ae
iae?iaeiiii?/ieo i?ioean?a oa aeiiii?/ii? iie?oeee aea?aeaae;

– cai?iiiiiaaii iaoiaee/iee i?aeo?ae aei aiae?co noaio
o?iainiai-aeiiii?/ii? ae?yeueiino? i?aei?e?inoa c o?aooaaiiyi ioe?iee
oa?aeoa?enoee ia’?eoeaieo ? noa’?eoeaieo oaeoi??a;

– i?aeoe/ii a?aei?aoeueiaaii cai?iiiiiaaiee eiiieaen aiae?oe/ieo cania?a
aeey e?euee?nieo ioe?iie o?iainiai-aeiiii?/ii? ae?yeueiino? c
o?aooaaiiyi ?aa?iiaeueieo oiia, iaiao?aeiee aeey aeai?o iaea?eueo
aoaeoeaiiai oi?aae?iiy, aaaaeai? iia? /eiieee, ye? a?aeaeca?eaeththoue
?acoeueoaoeai?noue eiai ooieoe?iioaaiiy;

– aecia/aii i?eioeeie, ca aeiiiiiaith yeeo iiaeia caaacia/eoe aoaeoeaia
oi?aae?iiy i?aei?e?inoaaie a oiiaao ?eieiaeo a?aeiinei, ui yaeythoueny
neeaaeiaith /anoeiith aeiiii?/ii? oe?einiino? aea?aeaaii? nenoaie;

– ?ic?iaeaii nioe?aeueii-i?aai?caoe?eio no?oeoo?o noeioethth/iai
iaoai?cio oi?aae?iiy c aeae?eaiiyi o iueiio oaei?
i?aai?caoe?eii-aeiiii?/ii? oi?ie ye aeueoa?iaoeaia iiaeaeue ?iaanoeoe??
– caa?aaeaiiy, ine?eueee aeiaaaeaii, ui iaea?eueo aeioe?eueiith ?
aoaeoeaiith oi?iith ?aaoethaaiiy ?icaeoeo i?aei?e?iieoeoaa ? naiino?eia,
aeiiii?/ii caoe?eaaeaia ainiiaea?nueea ae?yeuei?noue.

Oe? iieiaeaiiy aeiinyoueny ia caoeno.

Iaoeiaa cia/aiiy io?eiaieo ?acoeueoao?a iieyaa? a caaaa/aii? oai???
oi?aae?iiy i?iieneiaei i?aei?e?inoaii ia iniia? ?icoe?aiiy eiai
aaaaoiooieoe?iiaeueiino? oa o iaoiaeieia?/i?e ?ic?iaoe? iaiao?aeiino? oa
iiaeeeaino? oi?ioaaiiy oaeiai iaoai?cio iia?aoeaiiai oi?aae?iiy, yeee
ooieoe?iio? ia iniia? iiaoaeaeaiiy (noeioethaaiiy) aeiiii?/ii?
aeoeaiino?, iia?aoeaii aaeaioo?oueny aei ci?i ciai?oiueiai na?aaeiaeua
oa ia’?aeio? o nia? aea?aeaaia, ?aa?iiaeueia (i?noeaaa) oi?aae?iiy
(?aaoethaaiiy) ? naiia?yaeoaaiiy ?c ca?eueoaiiyi ?ie? inoaiiueiai.

?acoeueoaoe i?noyoue iaoa??aee eiiieaeniiai aeine?aeaeaiiy i?iaeaie
oaeineiiaeaiiy iia?aoeaiiai oi?aae?iiy, ye? iieyaathoue o aecia/aii?
niaoeeo?ee ooieoe?iioaaiiy iaoai?cio aiae?co ? ea?oaaiiy
o?iainiai-aeiiii?/iith ae?yeuei?noth i?aei?e?inoa c ??ciith oi?iith
aeaniino? a oiiaao noaiiaeaiiy ?eieiaeo a?aeiinei a Oe?a?i? ? aoiaeo ??
aei i?aeia?iaeii? ni?eueiino?.

A i?ioean? aeine?aeaeaiue aeyaeaii ? eiioeaiooaeueii icia/aii iia?
iai?yiee, a oaeiae oiiae ?aoi?ioaaiiy o?iainiai-aeiiii?/ii? ae?yeueiino?
i?iieneiaeo i?aei?e?inoa c iaoith ia?aoai?aiiy ?o a aieiaiee ia’?eo
?eieiai? aeiiii?ee; iaa?oioiaaii caaaeuei? i?aeooieoe?iiaeuei? i?iaeaie
?ioaa?aoe?? a oi?aae?ii? ae?iaieoeoaii a oiiaao ?eieiaeo a?aeiinei;
aecia/aii ? eiioeaiooaeueii iaoiiaeaii i?noea ? ?ieue, a oaeiae
?ioaa?aoe?ei? aca?iica’ycee ? oiiae oi?aae?iiy ae?iaie/eie i?ioeanaie a
caaaeuei?e o?iainiai-aeiiii?/i?e nenoai? i?aei?e?inoaa; iaa?oioiaaii
?ioaa?aoe?eio ?ieue i?ioean?a oi?aae?iiy o?iainiai-aeiiii?/iith
ae?yeuei?noth i?aei?e?inoa ??cii? oi?ie aeaniino?; ia iniia? nenoaiiiai
i?aeoiaeo ocaaaeueiaii iniiaiee ia’?eo iia?aoeaiiai oi?aae?iiy
ae?iaieoeoaii: ?ic?iaeaii a?ao?/io, iaoaiaoe/io oa ooieoe?iiaeueio
iiaeae? a oiiaao ?eieiaeo a?aeiinei oa aecia/aii i?noea ? ?ieue
iia?aoeaiiai aiae?co o?iainiai-aeiiii?/ii? ae?yeueiino?; cai?iiiiiaaii
ocaaaeueiaio aeueoa?iaoeaio iiaeaeue “?iaanoeoe?? – iaeiie/aiiy” oa
i?iaaaeaii eiiieaeniee aiae?c eaeineainueei? iiaeae? “iaoe?iiaeueiee
aeioiae – noeoii? aeo?aoe”; cai?iiiiiaaii iaoiaeeeo aiae?co o?iainiaiai
noaio ainiiaea?/iai noa’?eoo, yea a?aoiao? oi?ioeo O?oa?a aeey
aecia/aiiy ?aaeueii? noaaee aeioiaeiino?, caaaeii aeioiaei?noue,
o?iainiao no?ee?noue, e?aaeeoicaeaoi?noue, aeei?enoaiiy eai?oaeo ??aiy
ni?aa?aeiioaiue aeanieo ? ca?iieo eioo?a ? aeayeeo ?ioeo /eiiee?a.

I?aeoe/ia cia/aiiy io?eiaieo ?acoeueoao?a. ?ic?iaeai? iaoiaee/i?
i?aeoiaee ? iaoeiaith aacith aeey i?aeaeuaiiy aoaeoeaiino? iia?aoeaiiai
oi?aae?iiy i?iieneiaeie i?aei?e?inoaaie c ??ciith oi?iith aeaniino? o
ia?ao?aeiee ia??iae aei ?eieiaeo a?aeiinei.

I?aeoe/ia aeei?enoaiiy iacaaieo aeua ?acoeueoao?a, ?o eiioeaiooaeueia ?
iaoaiaoe/ia iaa?oiooaaiiy aeicaiey? ?aooaaoe ?o ye oai?aoe/io aaco aeey
?ica’ycaiiy caaea/ iia?aoeaiiai oi?aae?iiy ia i?iieneiaeo
i?aei?e?inoaao. A cai?iiiiiaai? aia?oa:

– iaoiaeeea aaeaioaoe?? oi?i o?iainiai? ca?oiino? ?aeiiaiaeiaaieo
I?aeia?iaeiei eii?oaoii ii noaiaea?oai aooaaeoa?nueeiai iae?eo;

– iaoiaeeee aaeaioaoe?? ?yaeo canoiniao?ieo ia caoiae? o?iainiaeo
/eiiee?a: aeiaeaii? aa?oino?, a?oooi-?acoeueoaoo a?ae aenieoaoaoe??
?iaanoeoe?e, iaooi-?acoeueoaoo a?ae aenieoaoaoe?? ?iaanoeoe?e,
aeiiii?/ii? ?aioaaaeueiino?, na?aaeiuei? ?ic?aooieiai? noaaee a?aenioe?a
aei aea?aeaaieo oiia;

– iaoiae ioe?iee eai?oaeueieo aeoea?a, aaeaioiaaieo aei aea?aeaaieo
oiia, oa iiaeae? eiia??ii? ioe?iee eai?oaeo i?aei?e?inoaa

aeiiiaiththoue aeaye? iaeiaeine?aeaeai? aniaeoe oai???, ooi/iththoue
eaoaai??aeueiee aiia?ao oa noai?ththoue iaoiaeieia?/io iniiao aeey
iiaeaeueoiai iiaeeaeaiiai aea/aiiy ieoaiue ?ic?iaee aoaeoeaiiai
?eieiaiai iaoai?cio.

Aaniethoia a?eueo?noue iaaaaeaieo ?acoeueoao?a aeine?aeaeaiiy aeiaaaeaia
aei oi?i i?aeoe/iiai aeei?enoaiiy: iaoiaeeee, iaoaiaoe/i? iiaeae?,
iieiaeaiiy, i?ia?aie, ooieoe?iiaeuei? i?ioeaaeo?e – cai?iaaaeaeai? a
i?aeoeeo oi?aae?iiy i?iieneiaeo i?aei?e?inoa i.Aei?i?iiao?ianueea.

?yae oai?aoe/ieo iieiaeaiue aeena?oaoe?eiiai aeine?aeaeaiiy oaea
nueiaiaei? aeei?enoiao?oueny o aeeeaaeaii? aeiiii?/ieo eo?n?a o
Aei?i?iiao?ianuee?e aeaaeai?? oi?aae?iiy, a?ciano oa i?aaa,
Aei?i?iiao?ianueeiio aea?aeaaiiio oi?aa?neoao?.

A??ia?aei?noue iaoeiaeo iieiaeaiue, ?acoeueoao?a aeine?aeaeaiiy,
aeniiae?a oa ?aeiiaiaeaoe?e, aeeeaaeaieo o aeena?oaoe??,
i?aeoaa?aeaeo?oueny ye ?aaeueieie i?ioeanaie, oae ? aiae?oe/iith
ia?iaeith aaeeeiai ianeao noaoenoe/ieo aeaieo c iae?i- oa
i?e?iaeiiii?ee, caeo/aiiyi ii?iaoeaieo aeieoiaio?a, aiae?cii,
ocaaaeueiaiiyie ? ?icaeoeii oai??? oi?aae?iiy.

Ai?iaaoe?y oa ai?iaaaeaeaiiy ?acoeueoao?a ?iaioe.

Iniiai? oai?aoe/i? iieiaeaiiy ? i?aeoe/i? ?acoeueoaoe ai?iaiaai? ia
iaoeiai-i?aeoe/i?e eiioa?aioe?? “Iaoe?iiaeueia ?aeay o oi?ioaaii?
a?iiaaeyinueeiai noni?euenoaa ? i?aaiai? aea?aeaae a Oe?a?i?” – 14-15
a?oaeiy 1995 ?ieo, i.Aei?i?iiao?ianuee; i?aeaoc?anuee?e
iaoeiai-i?aeoe/i?e eiioa?aioe?? “Oi?ioaaiiy aeiiii?/iiai iaoai?cio a
oiiaao ?eieiaeo a?aeiinei a Oe?a?i?” – 16-17 ea?oiy 1996 ?ieo,
i.Aei?i?iiao?ianuee; i?aeaoc?anuee?e iaoeia?e eiioa?aioe?? “Noaiiaeaiiy
oe?a?inueei? aeiiii?ee” – 13-14 o?aaiy 1996 ?ieo, i.Aei?i?iiao?ianuee,
I?aeia?iaei?e iaoeia?e eiioa?aioe?? “Iaoea ? ina?oa ‘98” – 23 ea?oiy
1998 ?ieo , i.Ee?a; Ae?oa?e I?aeia?iaei?e iaoeia?e eiioa?aioe?? “Iaoea ?
ina?oa‘99” – 27 n?/iy 1999 ?ieo, i. Aei?i?iiao?ianuee.

Iniaenoi caeiaoaa/ai ?ic?iaeai? iaoiaeeee ?ica’ycaiiy ?iaiaioieo
noia?a/iinoae aeiaaaeaii aei ??aiy ?iai/eo aeieoiaio?a, yeeie iiaeia
ei?enooaaoeny i?aaiai aeaaee, ianaiia?aae iaeaniei
aea?aeaaei?i?no?aoe?yi, ea??aieoeoao i?aei?e?inoa ? ?o ?iai/ei neoaeaai,
iiaeaoeiaei ? eiio?ieueiei i?aaiai ? ?ioei. ?o ia?aaaaa iieyaa? a oiio,
ui caaaeyee i?eioeeiai, iieeaaeaiei a iniiao, aeinyaa?oueny iaaiee
aaoiiaoeci o ooieoe?iioaaii? aea?aeaaii? nenoaie o?iain?a, oa aeey
oeueiai ia iio??aia i?ene?ieeaa e ianoe?ia iia?aoeaia ao?o/aiiy naia
aeeiiaa/eo i?aai?a aeaaee.

?yae oai?aoe/ieo iieiaeaiue aeena?oaoe?eiiai aeine?aeaeaiiy iiaea aooe
aeei?enoaii o aeeeaaeaii? eo?n?a c aeiiii?ee o aeueo iaa/aeueieo
caeeaaeao oa i?e i?iaaaeaii? iaoeiai-aeine?aeieoeueeeo ?ia?o, a oie aea
/an i?aeoe/i? ?acoeueoaoe iathoue aooe aeei?enoai? ia an?o a?eeao
aeiiii?ee Oe?a?ie: a?ae eiie?aoieo i?iieneiaeo i?aei?e?inoa aei
I?i?noa?noa o?iain?a ? aeiiii?ee, a oaeiae a?aeiia?aeieie eii?n?yie
Aa?oiaii? ?aaee Oe?a?ie.

Ioae?eaoe?y ?acoeueoao?a aeine?aeaeaiue.

Ca ?acoeueoaoaie aeeiiaieo aeine?aeaeaiue o a?aee?eo?e i?an oa
aeaeaiiyo, aecia/aieo AAE Oe?a?ie, aaoi?ii iniaenoi ? o ni?aaaoi?noa?
iioae?eiaaii 16 ?ia?o, ye? a?aeaeaathoue iniiaiee ci?no aeena?oaoe??,
caaaeueiei ianyaii 30,69 oi.-ae?oe.a?e., c yeeo iniaenoi
aaoi?o iaeaaeeoue 16,35 oi.-ae?oe.a?e.

Iniaenoee aianie caeiaoaa/a oa ?aeiiaiaeaoe?? uiaei aeei?enoaiiy
?acoeueoao?a aeine?aeaeaiue. Iniaenoa o/anoue aaoi?a aeena?oaoe?? a
io?eiaii? iaoeiaeo ?acoeueoao?a iieyaa? o iinoaiiaoe? i?iaeaie
i?aaeeueiiai aecia/aiiy i?noey ? ?ie? aiae?co o?iainiai-aeiiii?/iiai
noaio i?iieneiaeo i?aei?e?inoa ye iniiaieo noa’?eo?a ?eieiaeo
aeiiii?/ieo a?aeiinei o ia?ao?aeiee ia??iae Oe?a?ie aei na?oiai?
ni?eueiino?, ?ic?iaoe? oai?aoe/ieo iniia oa iaoiaeieia?/ieo i?eioeei?a
iiaoaeiae iaoai?cio iia?aoeaiiai oi?aae?iiy o?iainiai-aeiiii?/iith
ae?yeuei?noth i?aei?e?inoa c ??ciith oi?iith aeaniino?, a oaeiae
iaoiae?a ?ica’ycaiiy ?iaiaioieo eiai noia?a/iinoae ia iniia? oai??? ?
i?aeoeee ?o ocaiaeaeaiiy.

E??i oeo iieiaeaiue, iaoa??ae?a oa aeniiae?a, ia ye? c?iaeaii iineeaiiy
o aeena?oaoe??, naia aeine?aeaeaiiy oa eiai ?acoeueoaoe iaeaaeaoue
aaoi?o. Aei iniiaieo c ieo a?aeiinyoueny:

-nenoaia nioe?aeueii-aeiiii?/ieo ooieoe?e i?aei?e?inoa ??cii? oi?ie
aeaniino?;

-iaoiaeeea o?iainiai-aeiiii?/iiai aiae?co noaio i?iieneiaiai
i?aei?e?inoaa;

-aeueoa?iaoeaia iiaeaeue “?iaanoeoe?? – caa?aaeaiiy”;

-aeueoa?iaoeaia iiaeaeue “iaoe?iiaeueiee aeioiae – noeoii? aeo?aoe”;

-iaoiaeieia?y oi?ioaaiiy noeioethth/iai iaoai?cio iia?aoeaiiai
oi?aae?iiy i?iieneiaei i?aei?e?inoaii a aeai?eoi? eia?/ii ? i?aeoe/ii
iia’ycaii? iine?aeiaiino? e?ie?a, a?aeaeca?eaethth/eo oi?aae?inuee?
ooieoe?? ? eiie?aoi? oiiae ooieoe?iioaaiiy.

No?oeoo?a ? ianya ?iaioe.

Aeena?oaoe?y ia? anooi, o?e ?icae?ee, aeniiaee, aeeeaaeai? ia 165
noi??ieao iaoeiiieniiai oaenoo, yeee i?noeoue 7 oaaeeoeue, 5 iaethie?a,
nienie e?oa?aoo?e c 177 iaeiaioaaiue, 2 aeiaeaoee.

INIIAI? IIEIAEAIIss AeENA?OAOe?EII? ?IAIOE

O ia?oiio ?icae?e? – “O?iainiai-aeiiii?/iee iaoai?ci i?aei?e?inoaa: eiai
nooi?noue, no?oeoo?a ? iniaeeaino? ia?a?iciiae?eo” – ocaaaeueiaii
aena?oeai? iayai? o aeiiii?/i?e e?oa?aoo?? ?acoeueoaoe ?ic?iaie uiaei
nooiino? oa oi?i i?iyao nioe?aeueii-aeiiii?/ieo ?
i?aai?caoe?eii-o?iainiaeo a?aeiinei ia iae?i- oa i?e?iaeiiii?/iiio
??aiyo. Aeine?aeaeaii aoai ciai?oiueiai ? aioo??oiueiai na?aaeiaeua
uiaei ia’?eo?a iniiaii? eaiee i?iieneiaino? – i?iieneiaeo i?aei?e?inoa.
Ia aac? ae?th/iai caeiiiaeaanoaa ? aea?aeaaiiai ea??aieoeoaa, a oaeiae
ocaaaeueiaiiy iioae?eiaaii? a ia??iaee/ieo aeaeaiiyo ?ioi?iaoe?? uiaei
aeina?aeo ?iaioe a?o/eciyieo ? caei?aeiiieo i?aei?e?inoa i?iieneiaino?
aeyaeaii nooi?noue o?iainiai-aeiiii?/ii? ae?yeueiino?, iaa?oioiaaii
iaiao?aei?noue ? iiaeeea?noue oi?aae?iiy oe??th noa?ith ainiiaea?thaaiiy
oa ?icaeyiooi iaoai?ci oeueiai oi?aae?iiy ia aac? aeeaieiai aiae?co
o?iainiai-aeiiii?/ii? ae?yeueiino? i?aei?e?inoa c ??ciith oi?iith
aeaniino?. I?e oeueiio aeyaeaii iniaeeaino? i?aei?e?inoa c ??ciith
oi?iith aeaniino?, iieacaii ia?aaaae ? iaaeie?ee ??cieo oi?i
ainiiaea?thaaiiy, iaa?oioiaaii i?iaeaie ooieoe?iioaaiiy, aecia/aii oiiae
?aae?caoe?? iiaeeeainoae ? ae??oaiiy i??i?eoaoieo ieoaiue ?icaeoeo.

Ia iniia? aiae?co oai?aoe/ieo ?ic?iaie, ui noinothoueny no?oeoo?e,
nooiino? oa oi?i i?iyao i?aai?caoe?eii-aeiiii?/ieo a?aeiinei, o
aeena?oaoe?? aeiaaaeaii, ui ia ??ai? i?aei?e?inoaa aiie iaoiiaeththoueny
i?aai?caoe?eii-i?aaiaith oi?iith eiai ooieoe?iioaaiiy, ?iciiae?eii ?
eiiia?aoe??th i?aoe?, a oaeiae ??aiai oi?aae?iiy. C iaeyaeo ia ia?ae?e
iniiaieo ooieoe?e oi?aae?iiy aei oeueiai oeio iaeaaeaoue oaeiae
a?aeiineie c i?eaiaeo ieaioaaiiy oa i?aai?caoe?? o?iainiai-aeiiii?/ii?
ae?yeueiino?, ?? eii?aeeiaoe?? e ?aaoethaaiiy, noeioethaaiiy i?aoe?,
eiio?ieth, iae?eo oa aiae?co ?acoeueoao?a ae?yeueiino?.

Iaeiioe?ai?oeie aeaiaioaie o?iainiai-aeiiii?/ieo a?aeiinei ?
ai?eciioaeueiee ? aa?oeeaeueiee ?iciiae?e i?aoe? oa ?? eiiia?oaaiiy.
?nioaaiiy ia?oiai iiynith?oueny ia’?eoeaieie oiiaaie aeeoo?ae?yeueiino?
ethaenueeiai noni?euenoaa; ae?oaee – ? iane?aeeii iayaiino?
iiia?aaeiueiai – ??ci? aeaee ae?yeueiino? iathoue aooe o aecia/aiee
niin?a ia’?aeiai? oa ocaiaeaeai? a /an? ? i?inoi?? aeey aeinyaiaiiy
iinoaaeaii? iaoe. Aoaeoeai?noue ?iaioe i?aei?e?inoaa iaoiiaeth?oueny ye
iayai?noth oa a?aeiia?aeiei noaiii iaoa??aeueieo oaeoi??a (iniiaieo
oiiae?a, oiaa?ii-iaoa??aeueieo oe?iiinoae, oaoi?ee ? o.i.), oae ?
?aoe?iiaeuei?noth ?iciiae?eo i?aoe? oa ?? eiiia?oaaiiy. O noa??
ae?iaieoeoaa ?? aecia/a? oaoiieia?/ia aaca (oaoiieia?/iee i?ioean), o
nenoai? oi?aae?iiy ieoaiiy ae??oo?oueny neeaaei?oa, ine?eueee a oeueiio
?ac? oaoiieia?/iee i?ioean ia yaii ie?aneaii ? aeineoue aaeeeei ? aieea
noa’?eoeaieo oaeoi??a. Ie??i oiai, a i?aeaioiaoe? oi?aae?inueeiai
i?iaeoeoo (?ioi?iaoe?? o aeaeyae? aoaeue-yeiai eiie?aoiiai aeieoiaioa)
aa?a o/anoue aaaaoi ethaeae, a ?iiae? e no?oeoo?ieo i?ae?icae?e?a.

A aeena?oaoe?? ca oiia aeao?oeeoo o?iainiaeo ?ano?n?a ia ia?oa i?noea
i?e ?ica’ycaii? i?iaeai i?aeaeuaiiy aoaeoeaiino? ainiiaea?thaaiiy oa
?icaeoeo i?iieneiaeo i?aei?e?inoa aenoaathoueny oaeoi?e aaeineiiaeaiiy
oi?aae?iiy ae?iaieoeoaii ia iniia? aiae?co o?iainiai-aeiiii?/ii?
ae?yeueiino? c o?aooaaiiyi iaia’yceiaiai oaeineiiaeaiiy i?aai?caoe?eieo,
nioe?aeueii-aeiiii?/ieo ? i?aeiniaiaeo a?aeiinei.

Iaa?oioiaaii, ui ?acoeueoaoe ae?yeueiino? ae?iaie/iai ia’?eoa ?noioii
caeaaeaoue a?ae noaio ciai?oiueiai na?aaeiaeua, yea iiaea aooe oiiaii
iiae?eaii ia i?aei?e?iieoeueea e oaea, ui neeaaea?oueny c i?aai?a, ui
cae?eniththoue aaciina?aaei? ?aaoethaaiiy. Ia?oa ia’?aeio? niiaeeaa/?a
i?iaeoeoe??, iinoa/aeueiee?a ne?iaeie, iaoa??ae?a, o?oaeiaeo ?ano?n?a,
th?eaee/ieo iineoa, eiieo?aio?a, ?iaanoi??a, iina?aaeiee?a ? o.ae. Aei
ae?oaiai iaeaaeaoue i?i?noa?noaa, ia’?aeiaiiy, oieae?iae, eiioea?ie,
iiaeaoeiai-o?iainia? i?aaie ? o.ae. Oa?aeoa?iith ?enith oeeo a?aeiinei
i?aei?e?inoaa c i?aaiaie ?aaoethaaiiy ? ?o iino?eiee oa?aeoa?, ui
?aaeaiaioo?oueny ii?iaoeaieie aeieoiaioaie, ? a?i ? ia?aaaaeii
aa?oeeaeueiei (i?aaaeththoue a?aeiineie i?aeii?yaeeoaaiiy).

Iieacaii, ui aoaeoeai?noue o?iainiai-aeiiii?/ii? ae?yeueiino? ia’?eoa
?noioii caeaaeeoue a?ae ni?iiiaeiino? eiai
aaei?i?no?aoeaii-oi?aae?inueeiai ia?niiaeo c?a?aoe e ii?aoethaaoe
yeiiiaa a?eueoa ?ioi?iaoe?? i?i noai i?aei?e?iieoeueeiai na?aaeiaeua oa
ae?iaeoe iioeiaeueio no?aoaa?th iiaaae?iee. Noinoiee c aeaiaioaie
oeueiai na?aaeiaeua – ia?aaaaeii ai?eciioaeuei? (eiiia?aoe?y) – iathoue
oei/aniaee, aeiaia??iee oa?aeoa?, ui ia iiaea ia iicia/aoeny ia eiai
?acoeueoaoao ainiiaea?thaaiiy ?, cae/aeii, ia iiaea ia aieeaaoe ia
iaoai?ci eiai ?aaoethaaiiy.

?noioiee aieea ia ooieoe?iioaaiiy i?aei?e?inoa ni?aaey? oaeiae ciai?oi?
na?aaeiaeua iiina?aaeeiaaiiai aieeao (noai aea?aeaaii? aeiiii?ee,
iaoeiai-oaoi?/iee i?ia?an, nioe?aeuei? ? iie?oe/i? ci?ie, o?einio?y
aoooy, i?aeia?iaei? iiae?? oa ?ioa).

Iei? ciai?oi? na?aaeiaeua ci?ith?oueny aeineoue oaeaeei, a oie /an ye
aioo??oi? caeeoa?oueny i?aeoe/ii iaci?iiei. Oea oaeiae ia iiaea ia
iicia/aoeny ia e?ioeaaiio ?acoeueoao?, iniaeeai ui noino?oueny aieeao
nooi aeiiii?/ieo i?ioean?a, eio?? i?iaieothoue c?ooaiiy o an?o iai?yieao
aeeoo?ae?yeueiino?.

O i?ioean? aeine?aeaeaiue aaoi?ii aoei i?iaiae?ciaaii aieea ciai?oi?o
oaeoi??a ia aeaiaioe aioo??oiueiai na?aaeiaeua (oaae.1). Aeyaeaii, ui
iaea?eueoee aieea cae?enith? ci?ia i?noeino? ?eieo a a?e noeneo; iiyaa
eiieo?aio?a, ui aeioneathoue eiieo?aioiee oiaa?, ?aii?oth/e aeinyaiaiiy
iaoeiai-oaoi?/iiai i?ia?ano; iaei?icaeiaiee ?eiie oe?iieo iaia??a;
iineeaiiy aei?noeino? iiaeaoeiai? iie?oeee aea?aeaae. ?acoeueoaoe
aiae?co aeaee ciiao ?aiaee?oaaoe aeaiaioe aioo??oiueiai na?aaeiaeua ca
nooiaiai ni?eyoeeaino? aei ciai?oi?o aieea?a. Na?aae ieo iaea?eueoeo
ci?i cacia/athoue oae? aioo??oi? oaeoi?e, ye eaae?e, iiiaieeaoo?a
aeionea?ii? i?iaeoeoe??, oaoiieia?y aeaioiaeaiiy i?iaeoeoe??, ??
aeecaei; aeaui iaio? ci?ie cacia? no?oeoo?a ae?iaieoeoaa ? nenoaia
oi?aae?iiy, ui ia iiaea ia iicia/aoeny ia ?acoeueoaoao
ainiiaea?thaaiiy.

Ia i?aenoaa? ocaaaeueiaiiy aeina?aeo ?iaioe a?o/eciyieo ? caei?aeiiieo
i?aei?e?inoa, a?aeoai?aiiai a /eneaiieo ioae?eaoe?yo, aeyaeaii
aeinoi?inoai ? aaaee, a oaeiae i?iaeaie ooieoe?iioaaiiy i?aei?e?inoa c
??cieie oi?iaie aeaniino? (oaae.2) .

Oaaeeoey 1. Aieea ciai?oi?o oaeoi??a ia aeaiaioe aioo??oiueiai
na?aaeiaeua i?aei?e?inoaa

Aiae?c iniiaieo i?iaeai ? iiaeeeainoae, iaoiiaeaieo iniaeeainoyie
oi?ie aeeoo?ae?yeueiino? i?aei?e?inoa, ui ?icaeyaea?oueny o
aeena?oaoe??, na?ae/eoue i?i ?o ??cii??aei?noue ? ??ciiieaiia?noue.
Anoaiiaeaii, ui oe? i?iaeaie, o nai?e a?eueoino?, iei? i?eoaiaii?
i?aei?e?inoaai on?o oi?i aeaniino?. Oea ? a?ae ?ioi?iaoe?? uiaei noaio
?eieo, a?aenooi?noue no?aoaa?? ae?iaieoeoaa oiaa??a, ui ei?enoothoueny
iiieoii,? iaaeaiiy iineoa o ca’yceo c aaaeeei noaiii aeiiii?ee, ?
iecueeee i?ioan?eieo ??aaiue i?aoe?aiee?a ? oaea ?ioa.

I?iaaaeai? aeine?aeaeaiiy na?ae/aoue i?i oa, ui c iiyaith
i?aei?e?inoa c ??ciith oi?iith

Oaaeeoey 2. Ia?aaaae ci?ie oi?ie ainiiaea?thaaiiy , i?iaeaie noai?aiiy
oa ooieoe?iioaaiiy

aeaniino? aeieea? ia/aeueia iaiao?aei?noue ci?ie ? oi?ie
ainiiaea?thaaiiy, a oea iiaeeeai eeo

ca oiia ooieoe?iioaaiiy oa ?icaeoeo noaa?eueiiai oeea?e?ciaaiiai ?eieo
oe?iieo iaia??a, ui iaiaei?iii aoaea neoaoaaoe i?aeaeuaiith aoaeoeaiino?
?iaioe i?iieneiaeo i?aei?e?inoa, oaeineiiaeaiith
i?aai?caoe?eii-aeiiii?/ieo a?aeiinei, iia’ycaieo c iieaoith i?aoe?,
ianaiia?aae, ?iciiae?eii i?eaooeo, ci?iith iiaiiaaaeaiue ? iai?yieo
i?ei?eoao?a.

O ae?oaiio ?icae?e? – “Aiae?c ? ioe?iea noni?eueiiai aeaaa ? aecia/aiiy
iaiao?aeiiai ianyao aeinoaoiino? i?aei?e?inoaa” – i?iiiiothoueny
i?aeoiaee aei ioe?iee ia’?eoeaieo ? noa’?eoeaieo oaeoi??a, ui
aecia/athoue ye?noue i?aai?caoe?eii-aeiiii?/ieo a?aeiinei.

I?iaaaeaii ioe?ieo aeiiii?/ii? neooaoe?? ia i?aei?e?inoaao, ui
cae?eniaia ia i?aenoaa? aiae?co o?iainiaiai noaio ca iieacieeaie
iioi/ii? oa aaniethoii? e?ea?aeiino?, o?iainiai? no?eeino?, aaoiiii??,
?aioaaaeueiino?, a oaeiae aea/aiiy no?oeoo?e eai?oaeo.

Aecia/aii, ui oi?ioaaiiy a Oe?a?i? iiaiai oeio ?eieiao a?aeiinei
iineeth? ?ioa?an aei aeiiii?/ii? iie?oeee no/anieo oeea?e?ciaaieo
aea?aeaa, ui naia aecia/a? ?icea?o ?o i?iaeoeoeaieo nee. Oaeee i?aeo?ae
nie?a?oueny ia a?aoiaioiaaio aeiiii?/io oai??th. Aeine?aeaeaiiy
i?ioean?a oi?ioaaiiy iniiaieo iai?yie?a ? oe?e no/anii? aeiiii?/ii?
oai???, a oaeiae i?aeoeeo ?? aeei?enoaiiy aea?aeaaaie i?e ?ic?iaoe?
nioe?aeueii-aeiiii?/ii? iie?oeee, c?iaeaii aeniiaie i?i oa, ui aiia
?icaeaa?oueny o ?aieao eioeaioe?? aea?aeaaiiai ?aaoethaaiiy aeiiii?ee.
Naia ?icoi?iiy e i?eeiyooy oeueiai oaa?aeaeaiiy ? aeineoue aaaeeeaei
aeey aecia/aiiy no?aoaa?? ? oaeoeee Oe?a?ie o ae??oaii?
nioe?aeueii-aeiiii?/ieo i?iaeai.

Ne?ae a?aecia/eoe, ui, iacaaaeath/e ia aeineoue o?eaaeee ia??iae
?eieiaeo ?aoi?i, Oe?a?ia ia ia? caaaeueiiaeciaii? eiioeaioe?? iiaiai
ainiiaea?nueeiai iaoai?cio. Ae?aiacii oi/ie ci?o ia ?ieue aea?aeaae a
aeiiii?/iiio aeeoo? aeineoue oe?ieee: a?ae iiaiiai caia?a/aiiy
aea?aeaaiiai ao?o/aiiy a aeiiii?eo aei ae?ae aei?noiei? aeeeoaoo?e
aea?aeaae. Ia iao iiaeyae, ieoaiiy iieyaa? a ia o iaiao?aeiino? /e
iaiaiao?aeiino? aea?aeaaiiai ?aaoethaaiiy, a eeo o oiio, yeeie ? eiai
iaae?, oi?ie ? iaoiaee. A?aeiia?noe ia oea ieoaiiy i?aaiooue
i?aaenoaaieee ??ciiiai?oieo iai?yie?a ? oe?e no/anii? aeiiii?/ii?
oai???. Aiae?coth/e iiaeyaee ?? i?ia?aeieo i?aaenoaaiee?a ? iane?aeee
i?aeoe/iiai aeei?enoaiiy aeniiae?a oai??? ??cieie aea?aeaaaie, ie
i?eeoee aeniiae?a, ui aaaaoi e?aeiiu?a ia iiaeii? aooe iai?eie?aiii
ai?iaeeie. Eiaeia oi/ea ci?o ia? i?aai ia ?nioaaiiy.

O aeena?oaoe?ei?e ?iaio? cai?iiiiiaaii iaoiaee/iee i?aeo?ae aei
i?iaaaeaiiy niaoe?aeueiiai ianoaaeaiiy, cae?aiiy oa ia?iaee aeaieo,
iio??aieo aeey aiae?co o?iainiai-aeiiii?/ii? ae?yeueiino? i?aei?e?inoa
oa ?o i?aai?caoe?eii-aeiiii?/ieo a?aeiinei. Iniiaieie eiai aoaiaie ?:
aecia/aiiy a?oi ?aniiiaeaio?a, aeia?? ieoaiue oa oii?yaeeoaaiiy aieao,
i?iaaaeaiiy aiae?co, ii?aoethaaiiy iaea?aeaii? ?ioi?iaoe??,
oii?yaeeoaaiiy i?aenoieiaeo oaaeeoeue, ocaaaeueiaiiy ?acoeueoao?a
ianoaaeaiiy.

C aeei?enoaiiyi cai?iiiiiaaiiai i?aeoiaeo cae?eniaiiai aeine?aeaiiy
?acoeueoao?a ae?iaie/i? ae?yeueiino? 12 aeoe?iia?ieo oiaa?enoa oa 3
aea?aeaaieo i?aei?e?inoa Aei?i?iiao?ianueei? iaeano?, ui iaeaaeaoue aei
??cieo aaeocae i?iieneiaino? oa a?ae??ciythoueny ca ianooaaaie
ae?iaieoeoaa. I?aai?caoe?eii-aeiiii?/ia ianoaaeaiiy caaacia/aiiy
ae?yeueiino? i?aei?e?inoa i?iaaaeaii ca oaeeie iai?yieaie (iae.1), a
oaeiae ii?ioi?iiaai?noue ea??aiee?a

Iae.1. Eeaneo?eaoe?y ainiiaea?/eo cania?a

??cieo ??ai?a i?i noai ciai?oiueiai na?aaeiaeua (iiyaa iiaeo aeae?a
ae?yeueiino?, i?aeaeuaiiy yeino? i?iaeoeoe?? ? ?iaioe no?oeoo?ieo
i?ae?icae?e?a, ci?ia i?aai?caoe?eii? no?oeoo?e, oaoiieia??, eaae?iai?
iie?oeee, aeeiai?ee aeaeaoe?a ia ae?iaieoeoai oa ?ioa), aioiai?noue
oi?aae?inueeeo i?aoe?aiee?a ??cieo ??ai?a aei ?iaioe a iiaeo oiiaao,
noai ca’yce?a c eiiia?aoe?? oiui.

Aecia/aii, ui o no/anieo oiiaao oi?ioaaiiy ??ciiiai?oieo oi?i aeaniino?
? ?icaea?aeaaeaiiy aeiiii?ee iaeaaaeeea?oith (ye o iaoiaeieia?/iiio
aniaeo?, oae ? noiniaii i?aeoe/ii? cia/eiino?) ? i?iaeaia ae?aeaeoeee
aea?aeaaieo oa ?eieiaeo aaaeae?a ?aaoethaaiiy nioe?aeueii-aeiiii?/ieo
i?ioean?a. Nai? ii nia? aiie a?aeia?aaeathoue, o a?aeiiiio nain?,
i?ioeeaaei? a?aeiineie. Iaeiae o aoaeue-yeiio i?ioean? eiaeia ?c
i?ioeeaaeieo noi??i ia o?eueee ia aeeeth/a?, aea e ia?aaeaa/a? naith
?i?oe?aoeai?noue, ai ia eiaeia c ieo aeeeeeaia aei aeeooy a?aeiia?aeiei
??aiai ?icaeoeo i?iaeoeoeaieo nee. Iane?eueee i?aeoeea i?aeoaa?aeeea
ae??a?noue aa?o?nieo ca’yce?a oa ia’?eoeaio iaoiiaeai?noue aea?aeaaieo
?aaoethth/eo ia/ae, iano?eueee noa? c?icoi?eei, ui ?aae?coaaoe ?aeath
iinooiaeueiiai ?icaeoeo noni?euenoaa iiaeeeai o?eueee ia iniia?
a?aeoai?aiiy on?o i?eoaiaiieo noni?euenoao a?aeiinei. Neeaaei?noue
iieyaa? o iiooeo iioeiaeueiiai ni?aa?aeiioaiiy ?eieiaeo ? aea?aeaaieo
?aaoethth/eo ia/ae.

Ioaea, aaeeeee aieea ia noai o?iainiai-aeiiii?/ii? ae?yeueiino? oa
i?aai?caoe?eii-aeiiii?/iiai caaacia/aiiy iathoue nioe?aeueii-aeiiii?/i?
oaeoi?e.

C iaeyaeo ia oea i?iiiio?oueny ioe?ithaaoe ?o ci?io ia i?aei?e?inoa? ca
oaeeie e?eoa??yie: i?aeaeuaiiy aeoeaiino? i?aoe?aiee?a a oi?aae?ii?
ae?iaieoeoaii, ?oiuei? naiino?eiino? oa a?aeiia?aeaeueiino?, i?aeneeaiiy
iioeaaoe?? i?aoe?, iayai?noue oiia aeey iiaeaeueoiai iiai?oiai ?ice?eooy
cae?aiinoae oa ?io? o?iainia? aeaiaioe.

Oaeei /eiii, ?acoeueoaoe aiae?co na?ae/aoue i?i iio?aae ia?aoai?aiiy
i?aai?caoe?eii-aeiiii?/ieo a?aeiinei, a iniiao yeeo ia? aooe acyoee
i?iiiio?iee iaoai?ci aiae?co o?iainiai-aeiiii?/ii? ae?yeueiino? o
aecia/ai? oa?i?ie.

Aiae?c iieacaa, ui aeiiii?/ia neooaoe?y a aeoe?iia?ieo oiaa?enoaao
(iacaeaaeii a?ae ?o aaeocaai? iaeaaeiino?) c /ano aeoe?iioaaiiy
iia??oeeany – e?euee?noue i?eaooeiaeo i?aei?e?inoa aei??aith? e?eueeino?
caeoeiaeo; ??aaiue ?aioaaaeueiino? i?eaooeiaeo i?aei?e?inoa aeoaea
iecueeee (oaae.3).

Oaeoe/iee i?e??no aai iiiiaeaiiy iniiaieo oiiae?a a?aenooi?, aa?o?noue
?o i?aeaeuo?oueny eeoa a ?acoeueoao? ?iaeaenaoe??, yeeie iiyniththoueny
e aenie? cia/aiiy oa?aeoa?enoee o?iainiai? no?eeino?. No?oeoo?a eai?oaeo
i?aeoe/ii an?o AO ia?aoe?iiaeueia: iiceeia? eiooe aeei?enoiaothoueny
aeoaea ??aeei; ia?aaaaea? aeaniee ?iiia?e?ciaaiee eai?oae; cieaeo?oueny
iia?euei?noue aeoea?a, a ioaea, e aoaeoeai?noue ae?iaieoeoaa.
Nei?i/o?oueny /anoea aeanieo ia?aiaeo eioo?a, iniaeeai a?ioiaeo, ui
coiiaeth? iecueeee ??aaiue aaniethoii? e?ea?aeiino? aaeain?a;
ieaoini?iiiaei?noue a iniiaiiio caaacia/aia aeaa?oi?nueeith
caai?aiaai?noth aai caianaie oiaa?ii-iaoa??aeueieo oe?iiinoae.

Iii?e oa, ui ciai?oi? i?aei?e?iieoeueea na?aaeiaeua iei? aeoaea
aeeiai?/ia, aioo??oi?e noai ia’?eoa ci?ith?oueny iia?eueii (oaae.2).
Iniaeeai oea noino?oueny oaeeo oa?aeoa?enoee, ye iaoa, no?oeoo?a oa
oaoiieia?y. 95, 8% i?aei?e?inoa ia ci?ieee e ia ?iaeee ni?ia ci?ieoe
aeae ae?yeueiino?, iiiiaeoe ani?oeniaio. Eeoa ia 29,2% ianoaaeaieo
ia’?eo?a cae?enith?oueny ai?iaaaeaeaiiy i?ia?aneaii? oaoiieia??.

Oaaeeoey 2. Ioe?iea aioo??oiueiai na?aaeiaeua aeoe?iia?iiai oiaa?enoaa

O o?aoueiio ?icae?e? – “Iaoiaee/i? iniiae caaacia/aiiy aoaeoeaiiai
?icaeoeo aeoe?iia?iiai oiaa?enoaa” – ?ic?iaeaii i?aeoiaee aei
aaeineiiaeaiiy no?oeoo?e oa ooieoe?e oi?aae?iiy i?aei?e?inoaii ye
neeaaeiai? i?aai?caoe?eii-aeiiii?/iiai caaacia/aiiy eiai oni?oii?
ae?yeueiino?, cie?aia aei ?aoe?iiae?caoe?? a?aeiinei eii?aeeiaoe?? oa
i?aeii?yaeeoaaiiy, aei oi?ioaaiiy aoaeoeaieo aioo??oi?o oa ciai?oi?o
aeiiii?/ieo ca’yce?a AO ye o ia?ao?aeiee ia??iae, oae ? a oiiaao
ooieoe?iioaaiiy ?eieo. Noi?ioeueiaaii i?iiiceoe?? c ia?aaoaeiae
i?aai?caoe?eii-aeiiii?/iiai caaacia/aiiy ooieoe?iioaaiiy
aeoe?iia?ieo oiaa?enoa o ?ic??c? eiai iniiaieo ye?nieo oa?aeoa?enoee.

1. Ocaaaeueiaiiy oai?aoe/ieo ?ic?iaie oa aeina?aeo ?iaioe aeoe?iia?ieo
oiaa?enoa aeaei ciiao aecia/eoe i?aai?caoe?eii-aeiiii?/ia caaacia/aiiy
ye noeoii?noue caoiae?a noaoe/iiai oa aeeiai?/iiai oa?aeoa?o, ui
ni?eythoue oe?eani?yiiaaiiio oa aoaeoeaiiio ooieoe?iioaaiith an?o
aeae?a a?aeiinei, iaoiiaeaieo i?aai?caoe?eii-i?aaiaith oi?iith
i?aei?e?inoaa, aa?oeeaeueiei ? ai?eciioaeueiei ?iciiae?eii i?aoe?, ??
eiiia?aoe??th oa oi?aae?iiyi. Aei oe??? noeoiiino? ianaiia?aae iathoue
aooe aeeth/ai? no?oeoo?a e ooieoe?? oi?aae?iiy (ieaioaaiiy,
i?aai?caoe?y, eii?aeeiaoe?y, iioeaaoe?y, eiio?ieue) ye oae?, ui
aecia/athoue o /an? oa i?inoi?? eiiia?aoe?th i?aoe? a?aeiia?aeii aei ??
?iciiae?eo.

2. Iniiaieie oa?aeoa?enoeeaie i?aai?caoe?eii-aeiiii?/iiai caaacia/aiiy
?icaeoeo AO ? iaiao?aei?noue ? aeinoaoi?noue ooieoe?e oi?aae?iiy,
?aoe?iiaeuei?noue ?o no?oeoo?iiai ioi?ieaiiy, ye?noue aeeiiaiiy ooieoe?e
ia an?o ??aiyo oi?aae?iiy, aecia/ai?noue ?aae?caoe?? a?aeiinei
eii?aeeiaoe?? oa i?aeii?yaeeoaaiiy, iiaiioa, aeinoia??i?noue ?
nai?/ani?noue iaaeoiaeaeaiiy ?ioi?iaoe??, ae??a?noue iaoai?cio, ui
caaacia/o? aeei?enoaiiy ia?aaaa aeoe?iia?ii? oi?ie ainiiaea?thaaiiy.
Noai oeeo eiiieaenieo oa?aeoa?enoee oi?io?oueny ia i?aei?e?inoa? i?ae
aieeaii ?aaeueieo oiia (aecia/aeueieo oaeoi??a), ?o ?icaeoie ia iiaea
aooe aaniethoii a?eueiei, ine?eueee ae?thoue ua e iaai? iaiaaeaiiy.
Iai?eeeaae, aeey oa?aeoa?enoeee “iaiao?aei?noue ? aeinoaoi?noue ooieoe?e
oi?aae?iiy” aecia/aeueieie ? iaoa, iniiai? caaaeaiiy oa ianooaae
ae?yeueiino?, a iaiaaeaiiy iaoiiaeai? o?iainiaei noaiii i?aei?e?inoaa.

Aiae?c eiiieaenieo oa?aeoa?enoee iaaea? ciiao ?ic?iaeoe caoiaee uiaei
oaeineiiaeaiiy eiaeii? c ?o eiie?aoieo neeaaeiaeo. Aeey iaaaaeaiiai aeua
i?eeeaaeo iei? oea noa? aeoaea aeooaeueiei, ine?eueee ii?yae c
iaiao?aei?noth i?e ia?aoiae? aei ?eieo aeeiiaiiy iiaeo ?ia?o (oi?aae?iiy
eai?oaeii AO, ia?eaoeiaia? aeine?aeaeaiiy oa ?i.) ia a?eueoino?
i?aei?e?inoa nei?i/othoueny ianya ae?iaieoeoaa oa /enaeuei?noue
i?aoe?aiee?a, /anoi ci?iththoueny oe?e? e caaaeaiiy. On? oe? ci?ie
iio?aaothoue i?iaaaeaiiy aiae?co oa aecia/aiiy iioeiaeueiiai neeaaeo
ooieoe?e ? ?ia?o ca ieie, iniaeeai a oiiaao aaaeeiai o?iainiaiai noaio,
ui neeaany inoaii?i /anii.

3. ?acoeueoaoe aeine?aeaeaiiy aeicaieythoue aecia/eoe iniiai? iai?yie
aaeineiiaeaiiy i?aai?caoe?eii-aeiiii?/iiai caaacia/aiiy, ni?yiiaai? ia
?aae?caoe?th ia?aaaa aeoe?iia?iiai oiaa?enoaa, aeinyaiaiiy iaoe eiai
ae?yeueiino? ca iaeiaioeo aeo?ao, oaeaeeo aaeaioaoe?th aei ci?ie oiia
ciai?oiueiai na?aaeiaeua.

4. O i?ioean? aeine?aeaeaiiy aeyaeaii, ui ca’ycee eii?aeeiaoe?? oa
i?aeii?yaeeoaaiiy ? iaei?ino?oeie ? iathoue i?noea ia an?o ??aiyo
oi?aae?iiy. sse?noue a?aeiinei eii?aeeiaoe?? aecia/a?oueny
?aoe?iiaeuei?noth ?o i?aai?caoe?? (a?aenooi?noth caeaeo eaiie ? ?o
aeinoaoi?noth, ??aiii??i?noth caaaioaaeaiiy ?iaioith), nooiaiai
aeeiiaiiy eiaeii? ?iaioe oa nai?/ani?noth iaaeoiaeaeaiiy ?? ?acoeueoaoo
aei ianooiiiai ??aiy. Oea ia? cia/aiiy ye aeey i?iaeoeoe??, ui
aeaioiaey?oueny, oae ? aeey ?ioi?iaoe??, a oaeiae aeey an?o o/aniee?a,
ine?eueee aiie ia?aaoaathoue o ??aieo oiiaao. O/anieee a?aeiinei
i?aeii?yaeeoaaiiy ?ic??ciythoueny ye ia’?eo ? noa’?eo. sseui ia’?eo ia?
eeoa ye?nii oa o anoaiiaeaiee oa?i?i aeeiiaoe iaea?aeaia caaaeaiiy, oi
caaea/a noa’?eoa iaaaaaoi neeaaei?oa – i?aeaiooaaoe oi?aae?inueea
??oaiiy, neii?aeeioaaoe ae?? an?o i?aeeaaeeo c iaoith iaea?aeaiiy
i/?eoaaiiai ?acoeueoaoo. I?e oeueiio noa’?eo aeeiio? an? iniiai?
ooieoe?? oi?aae?iiy. sse?noue a?aeiinei i?aeii?yaeeoaaiiy caeaaeeoue
a?ae aaeeei? e?eueeino? ia’?eoeaieo ? noa’?eoeaieo oaeoi??a, eiaeiee c
yeeo o?aaa aiae?coaaoe oa ?aaoethaaoe.

5. C iaeyaeo ia oa, ui iei? aoaeoeai?noue ciai?oi?o aeiiii?/ieo
ca’yce?a cia/iith i??ith caeaaeeoue a?ae nia?aa?oino? i?iaeoeoe??, yea
aecia/a? iaea?aeoaaiee i?eaooie, i?iiiio?oueny i?aai?coaaoe ia
i?aei?e?inoa? ieeueiee eiio?ieue ca oi?ioaaiiyi aeo?ao oeyoii noai?aiiy
oeaio??a aeo?ao. Ia iae.2 iiaeaii ?aeiiaiaeiaaio noaio iaoai?cio
ieaioaaiiy e eiio?ieth aeo?ao ia ae?iaieoeoai oa ?aae?caoe?th a AO.

?ic?iaea ieai?a cae?enith?oueny a oeaio?aeueiiio aia?ao? o ?icaeoeo
caaaeueii? no?aoaa?? i?aei?e?inoaa c ianooiiei aeiaaaeaiiyi ?o aei
eiaeiiai i?ae?icae?eo. Oaeoe/i? cia/aiiy aeo?ao ni?anoaaeythoueny ?c
cacaeaeaa?aeue ?ic?iaeaieie ii?iaoeaaie. O aeiaaeeo iayaiino?
a?aeoeeaiue aecia/athoueny ?o i?e/eie oa oeyoe aei?aaeaiiy neooaoe??.
I?ney oeueiai i?ae?aoiao?oueny caaaeueia noia aeo?ao oa ieaiiaaiee
i?eaooie. Oi?iaaaeaeaiiy oeueiai iaoai?cio ia?aeaeueii c aiae?cii yeino?
?iaioe eiaeiiai i?ae?icae?eo oa i?aoe?aieea ni?eyoeia i?aeaeuaiith
aoaeoeaiino? ?iaioe i?aei?e?inoaa.

Oiiai? iicia/aiiy:

OeA – oeaio? aeo?ao;

NEA – neoaeaa eiio?ieth aeo?ao

-——- – eiio?ieue aeo?ao,

——— – ieaioaaiiy aeo?ao ia i?io?eueio i?iaeoeoe?th;

—.-.”. – ieaioaaiiy aeo?ao ia iai?io?eueio i?iaeoeoe?th.

Iae. 2. Iaoai?ci ieaioaaiiy e eiio?ieth aeo?ao ia ae?iaieoeoai

oa ?aae?caoe?th i?iaeoeoe??.

AENIIAEE

1.Aiae?c oai?aoe/ieo ? i?eeeaaeieo ?ic?iaie aeiiii?/iiai noaiiaeua
i?aei?e?inoa ??cii? oi?ie aeaniino? i?aeoaa?aeaeo? aeniiaie i?i oa, ui
?eieia? a?aeiineie aeeeeeathoue iineeaiiy aeiiii?/ieo iaoiae?a
ainiiaea?thaaiiy, ye ?, a naith /a?ao, iio?aaothoue ?ic?iaee ?
canoinoaaiiy iiaeo iaoiae?a ? oi?i iia?aoeaiiai oi?aae?iiy.

2.Oe?eueiaa i?aeaeuaiiy aoaeoeaiino? iinoi?eaaoecaoe?eiiai
ooeioe?iioaaiiy i?aei?e?inoa, ye oeo, ui ci?ieee oi?io aeaniino?, oae ?
aea?aeaaieo, caeaaeeoue a?ae aaeeei? e?eueeino? oaeoi??a, ui
oa?aeoa?ecothoue nei??oa noai ciai?oiueiai oa aioo??oiueiai na?aaeiaeua
i’a?eoa, i?ae nai ia’?eo, ye noeoii?noue nioe?aeueii-aeiiii?/ieo nenoai.

3.Aeine?aeaeaiiy iieacaee, ui ine?eueee ?noioiiai aieeao ia ia?aiao?e
noai ciai?oiueiai na?aaeiaeua i?aei?e?inoai ethai? oi?ie aeaniino? ia
iiaea aeinyaoe, i?iiiio?oueny cina?aaeeoe coneeey ia ?ano?oeoo?ecaoe??
aioo??oiueiai ioi/aiiy (noaio) ia’?eoa ia iniia? i?aeaeuaiiy
i?enoiniaaiino? aei ?eieiaeo oiia ae?yeueiino? ? nooo?ai? ci?ie
i?aai?caoe?eii- ? o?iainiai-aeiiii?/ieo a?aeiinei ye o nai?e nenoai?,
oae ? c ae?oaeie nenoaiaie aeiiii?ee.

4.Ia i?aenoaa? io?eiaieo ?acoeueoao?a o ca’yceo c oei, ui aioo??oi?
na?aaeiaeua i?aei?e?inoa aeoaea iia?eueii aaeaioo?oueny aei ci?i o
ciai?oiueiio ioi/aii?, a oea i?ecaiaeeoue aei caaino?aiiy /eneaiieo
nioe?aeueii-aeiiii?/ieo i?iaeai, i?iiiio?oueny, ye iaeei ?c oeyo?a ?o
?ica’ycaiiy, oaeineiiaeaiiy i?aai?caoe?eii-aeiiii?/iiai caaacia/aiiy ia
iniia? o?iainiai-aeiiii?/ii? ae?yeueiino? i?aei?e?inoaa.

5.?ic?iaeai? iaoiaee/i? i?aeoiaee aei ia?aaoaeiae nenoaie ?iciiae?eo
i?aoe? ye o ai?eciioaeuei?e, oae ? o aa?oeeaeuei?e ieiueiao, ui
i?iyaey?oueny o aeaeyae? a?aeiinei eii?aeeiaoe?? oa i?aeii?yaeeoaaiiy,
a?oioothoueny ia aecia/aii? ?ieae ?o o/anoiee?a oa ia?a?iciiae?eo
iiaiiaaaeaiue oi?aae?iiy ? a?aeiia?aeaeueiino? aaciina?aaei?i
aeeiiaaoeyi, ia?aaaaeii i?ioan?eiiai iai?yieo.

6.Cai?iiiiiaaii nenoaio aiae?co, aecia/aiiy iai?yie?a aeo?ao, ieaioaaiiy
aeo?ao ia i?aei?e?inoa? oa eiio?ieth ca aoaeoeai?noth ?o aieeao ia
i?ioean nia?aa?oino? i?iaeoeoe??, yea aeicaiey? ia aoai? ia?eaoeiaiaeo
aeine?aeaeaiue ioe?ieoe aeioe?euei?noue aeioneo ae?ia?a, ia?aiao?e, ui
aieeaathoue ia oe?io, ii??aiyoe ?? ?c noi?iiaaiith oe?iith ia ?eieo oa
iaaeaoe iaiao?aeio ?ioi?iaoe?th ea??aieoeoao i?aei?e?inoaa aeey
i?eeiyooy iioeiaeueieo oi?aae?inueeeo ??oaiue.

7.A ocaaaeueiaiiio aeaeyae? ?acoeueoaoe i?iaaaeaiiai aeine?aeaeaiiy
iieyaathoue o oai?aoe/iiio iaa?oiooaaii? nooiino? oa ci?noo
i?aai?caoe?eii-aeiiii?/iiai caaacia/aiiy aoaeoeaiiai ooieoe?iioaaiiy oa
?icaeoeo i?aei?e?inoa ??cii? oi?ie aeaniino? ia iniia? noeioethth/iai
iaoai?cio aiae?co o?iainiai-aeiiii?/ii? ae?yeueiino?,
iaoeiai-i?eeeaaeiiio aecia/aii? iniiaieo iai?yi?a eiai oi?ioaaiiy oa
?ic?iaoe? iaoiaee/ieo i?aeoiae?a uiaei o?aooaaiiy aecia/aeueieo oa
iaiaaeoaaeueieo oaeoi??a i?aeoe/iiai ao?eaiiy, c iaoith i?aeaeuaiiy
aoaeoeaiino? ae?yeueiino? i?aei?e?inoa o ?eieiaeo a?aeiineiao.

Nienie iioae?eiaaieo aaoi?ii ?ia?o ca oaiith aeena?oaoe??:

1.Aeeiia N.A. Oeiainiaue iaiaaeaeiaio a oneiaeyo eioeyoeee.Iiiia?ao?y.
Aeaiii.AeIOA Oe?a?ie, ? 1133-Oe96 a?ae 6.05.96?.-141n.

2.Aeeiia N.A. Oai?ey iae?iyeiiiie/aneiai ?aaiiaaney// Iaoa??aee
eiioa?aioe?? ca i?aenoieaie IAe? ca 1995?.-Aei?i?iiao?ianuee:
AeAeO.-1996.-N.42.

3.Aeeiia N.A. I?iaeaiu ioeaiee e i?aiaeieaiey i?aaei?eieiaoaeueneiai
?enea// Iaoa??aee eiioa?aioe?? ca i?aenoieaie IAe? ca
1995?.-Aei?i?iiao?ianuee: AeAeO.-1996.-N.54.

4.Aeeiia N.A., A?aa/oe I.I. Ia?niaeoeaiua iai?aaeaiey a
iae?iyeiiiie/aneii iiaeaee?iaaiee// Iaoa??aee ia?oi? i?aeia?iaeii?
eiioa?aioe?? “Iaoea ? ina?oa”.- Aei?i?iiao?ianuee.: “Iaoea ?
ina?oa”.-1998.-O.14.-N.600-601.

5.Oea/aiei A.A., Caai?a E.E., Aeeiia N.A. Ooieoeeiiaeueiay iniaaiiinoue
i?aaiecaoeeiiiuo no?oeoo? iia?aoeaiiai oi?aaeaiey// I?eaei?i?ianueeee
iaoeiaee a?niee. Aeiiii?ea.-1998.-? 98(166).-N.64-81.

6.Caai?a E.E., Aeeiia N.A. Aiaeec nioeeaeueii-yeiiiie/aneie
oi?aaeyaiinoe a i?iecaiaenoaaiiuo i?ioeannao// I?eaei?i?ianueeee
iaoeiaee a?niee. Aeiiii?ea.-1998.-? 107(174).-N.91-103.

7.Oea/aiei A.A., Caai?a E.E., Aeeiia N.A. E iniiaai oai?ee ia?aoiaeiiai
ia?eiaea // I?eaei?i?ianueeee iaoeiaee a?niee.
Aeiiii?ea.-1998.-? 114(181).-N.46-55.

8.Caai?a E.E., Aeeiia N.A. Aiaeec e?eoa?eaa nenoai iia?aoeaiiai
oi?aaeaiey // I?eaei?i?ianueeee iaoeiaee
a?niee. Aeiiii?ea.-1998.-? 114(181).-N.74-81.

9.Oea/aiei A.A., Caai?a E.E., Aeeiia N.A. Oeiainiai-yeiiiie/aneay
aeayoaeueiinoue i?aaei?eyoee e ianoiia naiioi?aaeaiea// – Aeiiaoee.: EYI
IAI Oe?aeiu.-1998.-48n.

AIIOAOe?ss

?e?iia N.A. Oaeineiiaeaiiy iaoai?cio aiae?co o?iainiai-aeiiii?/ii?
ae?yeueiino? i?aei?e?inoaa.-?oeiien. Aeena?oaoe?y ia caeiaoooy iaoeiaiai
nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe ca niaoe?aeuei?noth 08.02.03 –
“I?aai?caoe?y oi?aae?iiy, ieaioaaiiy oa ?aaoethaaiiy aeiiii?eith”. –
Aei?i?iiao?ianueeee aea?aeaaiee oi?aa?neoao , 1999.

Caoeuathoueny i?eioeeiia? iieiaeaiiy oa iaoiaee/i? i?aeoiaee aei
oaeineiiaeaiiy i?aai?caoe?eii-aeiiii?/iiai caaacia/aiiy ooieoe?iioaaiiy
? ?icaeoeo i?aei?e?inoa ??cieo oi?i aeaniino? ia iniia? noeioethth/iai
iaoai?cio aiae?co ?o o?iainiai-aeiiii?/ii? ae?yeueiino?. Iaa?oioiaaii
no?oeoo?o o?iainiai-aeiiii?/ieo a?aeiinei. Aeyaeaii oa?aeoa? aca?iiae??
oaeoi??a ciai?oiueiai, uiaei i?aei?e?inoaa, na?aaeiaeua oa ia?aiao??a
eiai aioo??oiueiai noaio. ?ic?iaeaii oa ai?iaaaeaeaii iaoiaeeeo aiae?co
o?iainiai-aeiiii?/iiai noaio i?aei?e?inoaa. Cai?iiiiiaaii
iaoiaee/ii-eiioeaiooaeueiee i?aeo?ae aei ?aoe?iiae?caoe?? no?oeoo?e ?
ooieoe?e oi?aae?iy i?aei?e?inoaii.

Eeth/ia? neiaa: i?aei?e?inoai, i?aai?caoe?eii-aeiiii?/i? a?aeiineie,
eiiia?aoe?y, o?iainiai-aeiiii?/ia ae?yeuei?noue, oi?aae?iiy,
ooieoe?iioaaiiy, no?oeoo?a nenoaie.

AIIIOAOeEss

Aeeiia N.A. Niaa?oainoaiaaiea iaoaiecia aiaeeca oeiainiai-yeiiiie/aneie
aeayoaeueiinoe i?aaei?eyoey. – ?oeiienue. Aeenna?oaoeey ia nieneaiea
o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo iaoe ii niaoeeaeueiinoe
08.02.03 – “I?aaiecaoeey oi?aaeaiey, ieaie?iaaiey e ?aaoee?iaaiey
yeiiiieeie”. – Aeiai?iiao?ianeee ainoaea?noaaiiue oieaa?neoao.

Caueuathony i?eioeeieaeueiua iieiaeaiey e iaoiaee/aneea iiaeoiaeu e
niaa?oainoaiaaieth i?aaiecaoeeiiii-yeiiiie/aneiai iaania/aiey
ooieoeeiie?iaaiey e ?acaeoey i?aaei?eyoee ?acee/iuo oi?i nianoaaiiinoe
ia iniiaa noeioee?othuaai iaoaiecia aiaeeca eo oeiainiai-yeiiiie/aneie
aeayoaeueiinoe. Iainiiaaia no?oeoo?a oeiainiai-yeiiiie/aneeo ioiioaiee.
Auyaeai oa?aeoa? acaeiiaeaenoaey oaeoi?ia aiaoiae, ii ioiioaieth e
i?aaei?eyoeth, n?aaeu e ia?aiao?ia aai aioo?aiiaai ninoiyiey.
?ac?aaioaia e aiaae?aia iaoiaeeea aiaeeca oeiainiai-yeiiiie/aneiai
ninoiyiey i?aaei?eyoey. I?aaeeiaeai iaoiaeeei-eiioeaiooaeueiue iiaeoiae
e ?aoeeiiaeecaoeee no?oeoo?u e ooieoeee oi?aaeaiey i?aaei?eyoeai.

Eeth/aaua neiaa: i?aaei?eyoea, i?aaiecaoeeiiii-yeiiiie/aneea ioiioaiey,
eiiia?aoeey, oeiainiai-yeiiiie/aneay aeayoaeueiinoue, oi?aaeaiea,
ooieoeeiie?iaaiea, no?oeoo?a nenoaiu.

ANNOTATION

Yekimov S. Improvement of an enterprise financial and economic activity
analysis mechanism. A Candidate of Science (Economics) thesis –
speciality 08.02.03 – “Economy management, planning and regulatind
organization”.- Dnepropetrovsk state university.

Principals and methods of approach to improvement of organization and
economic ensurind of functioning and development of enterprises
belonging to different forms of proprietorship on the basis of a
stimulating mechanism of their financial and economic activity analysis
are being defended. A structure of financial and economic relations has
been substantiated. A nature of interrelations of outer medium factors
in relation to an enterprise and its inner state parameters have been
revealed. Financial and economic state of an enterprise analysis methods
have been worked out and introduced. A method – and – concept approach
to rationalization of a structure and functions of an enterprise
management has been put forward.

Key words: enterprise, organizational and economic relations,
cooperation, financial and economic activity, management, functioning,
system structure.

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