Documentos de Académico
Documentos de Profesional
Documentos de Cultura
AÑINKD/R
AÑINKD/Rfrs
frsnñ
nñh
h IFH
IFHDLNH@A
DLNH@ANÑH
NÑH IFJ _]DK
_]DK]@L@5
]@L@5
0190
@QNQYFHAN@ @ILNHNQY]@YNR@
IV]@ANÑH Jfatnv` Arîintds Ydt`
Ydt`jj
L@SNL@
0199 =; CD]@Q Arîintds
FQYNL@I@ IFJ
@_]FHINU@EF
@_]FHINU@E F _rdiuatnv` Arîintds
FH LFQFQ ‑ ==?3 92
329 03
CD]@Q
HNRFJ IF
YFAHNAD
BD]L@ANÑH
IFQA]N_ANDH Fj prdkr`l` tîahnad fh `snstfhan` `ilnhnstr`tnv` s`tnsb`af j`s
IFJ hfafsni`ifs ifj sfatdr prdiuatnvd adh fkrfs`ids nhtfkr`jfs y
_]DK]@L@ adlpftfhtfs fh j`s àrf`s `ilnhnstr`tnv`s fh fj kr`id if `uxnjn`r.
YNYVJD PVF YÎAHNAD FH @QNQYFHAN@ @ILNHNQY]@YNR@
DMYFHI]À
Hnvfj @a`iîlnad5
@a`iîlnad5 Màsna`
Aursd5 >
_F]BNJ IF Bdrl`anñh p`r` fj Yr`m`ed y fj Ifs`rrdjjd Cul`hd5 Qn
NHK]FQD
Hõlfrd if cdr`s5
Bfac`5 0
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
]fqunsn
]fqunsntds
tds @inandh`jfs5 Hd `pjna`
]FQY]NAANDHFQ IF NHK]FQD QD_D]Y@I@Q FH J @
]FQY]NAANDHFQ
JFKNQJ@ANÑH RNKFHYF5
Hd fxnstf jfknsj`anñh quf fst`mjfza` rfstrnaandhfs if nhkrfsd ` hnvfj if
insa`p`ani`i bìsna` y adkhntnv`.
IFQFL_FÐ@] •
@uxnjn`r if @jl`aîh
Dbnanhnst`
Bfac`5 =
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
• ]fafpandhnst`
Afhtr`i` fh j` adhstruaanñh if `utdhdlì` p`r`
k`r`htnz`r j` a`jni`i if jds prdafsds bdrl`tnvds
fh fj l`rad if j` bdrl`anñh pdr adlpftfhan`s,
fj `prfhinz`ef pdr prdyfatds y fj usd if
tîahna`s iniàatna`s `atnv`s quf fstnluj`h fj
pfhs`lnfhtd p`r` j` rfsdjuanñh if prdmjfl`s
snluj`ids y rf`jfs7 sdpdrt`i`s fh fj utnjnz`anñh
if j`s tfahdjdkì`s if j` nhbdrl`anñh y j`
adluhna`anñh, nhtfkr`i`s, fh `lmnfhtfs
`mnfrtds y pjurntfahdjñknads, quf fh tdid a`sd
rfarf`h fj adhtfxtd prdiuatnvd y vnhauj`h `j
`prfhinz adh j` rf`jni`i adtnin`h` y fj ifs`rrdjjd
FQY]@YFKN@ LFYDIDJÑKNA@ if j`s adlpftfhan`s.
• Fj nhstruatdr - Yutdr
• Fj fhtdrhd
• J`s YNA
• Fj tr`m`ed adj`mdr`tnvd.
Bfac`5 1
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
HDLM]F_]DK]@L@
ADL_FYFHAN@ IFJ AÑINKD
(HQAJ)HAJ HDLM]F IF HAJ (HQAJ)
]fknstr`r nhbdrl`anñh if
]fknstrd if nhbdrl`anñh fh cfrr`lnfht`s =0?2?0?=; `aufrid adh hdrl`tnv` y
nhbdrlàtna`s prdafinlnfhtd tîahnad.
@a tn vni`i
@atn vn i`i Aj`v
Aj`vff (Fjfl
(Fjflfht
fhtds
ds if j`
j ` Adl
Adlpft
pftfha
fhan`)
n`) i
iff j` ?0. L`hfe`r j`s
Hdrl` if Adlpftfhan` J`mdr`j. buhandh`jni`ifs if j`s
cfrr`lnfht`s nhbdrlàtna`s
?=.. Flpjf`r cfrr`lnfht`s
?=
nhbdrlàtna`s
A]FINYDQ
A]FINYDQ IF J@ ADL_
ADL_FYF
FYFHAN@
HAN@ = Arîin
Arîintd
tdss
IV]@ANÑH LÀSNL@ FQYNL@I@ _@]@ FJ JDK]D IFJ
>2 Cdr`s
@_]FHINU@EF.
@_]FHINU@E F.
=. ]FQVJY@IDQ IF @_]FHINU@EF
H¿ IFHDLNH@ANÑH
- Buhi`lfhtds
Adhafptds if if Nhbdrlàtna`5
C`riw`rf, Fqunpds
Qdbtw`rf, if añlputd,
Qnstfl` Dpfr`tnvd,
• Buhi`lfhtds if tfjfbdhì`
Ynpds if tfjfbdhì`, ]fifs tfjfbñhna`s, N_, _MS.
- Fqunpds if rfprdiuaanñh if idaulfhtds.
- Bdtdadpn`idr`, Qa`hhfr, Iupjna`idr`s, Nlprfsdr`s.
• Hdrl`s if sfkurni`i fh fj usd if sdbtw`rf.
• Hdrl`tnv` if Adhbnifhan`jni`i if j` nhbdrl`anñh
• Cde` if Aàjaujd
- Efr`rquì` if snkhds, dpfr`andhfs màsna`s, rfbfrfhan`s y buhandhfs màsna`s
- Aàjaujds màsnads
- Adhinandh`jfs màsna`s
- ]fkj`s ifj bdrl`td adhinandh`j, Buhandhfs if mõsqufi`
• _rdafs`idrfs if tfxtds5
- Finanñh if idaulfhtds, Cfrr`lnfht`s màsna`s, L`hfed if dmeftds, Adlmnh`anñh if
adrrfspdhifhan`.
Bfac`5 9
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 6
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
- Fj`mdr` rfpdrtfs
nhbdrl`anñh if j`fuhni`i
nhbdrlfs fh cde`s if aàjaujd if `aufrid ` j`s hfafsni`ifs if
`ilnhnstr`tnv`.
- Fj`mdr` idaulfhtds if tr`m`ed c`anfhid usd if j`s buhandh`jni`ifs if jds
prdafs`idrfs if tfxtd.
- Vtnjnz` j`s cde`s if aàjaujd if `aufrid ` jds p`ràlftrds y buhandh`jni`ifs ifj sdbtw`rf.
- @sulf uh` pdsnanñh frkdhñlna` fh j` dpfr`anñh if fqunpds dbnlàtnads if `aufrid `j
fsp`and y adhinandhfs if j` dbnanh`.
- Vtnjnz` cfrr`lnfht`
cfrr`lnfht`ss nhbdrlàtna`s fh fj prdafs`lnfhtd if i`tds if `aufrid ` j`
tfahdjdkì` inspdhnmjf y pdjìtna`s if j` drk`hnz`anñh.
- Aj`snbna` jds i`tds rfadjfat`ids if `aufrid adh fj prdpñsntd y hfafsni`ifs if j`
drk`hnz`anñh
- Y`muj` i`tds rfadjfat`ids tfhnfhid fh aufht` j`s buhandhfs fst`iìstna`s
- Fj`mdr` kràbnads if j` nhbdrl`anñh y i`tds prdafs`ids c`anfhid usd if j`s cde`s if
aàjaujd, tfhnfhid fh aufht` fj nhbdrlf ` prfsfht`r.
- Adlp`r`
Qfjfaandh`vfr`ani`i ifkr`bnad
ifj tnpd if j`s t`mj`s tfhnfhidadh
if `aufrid fh aufht` jds i`tds
j` hfafsni`i rfadjfat`ids.
if nhbdrl`anñh y
prfsfht`anñh if j` uhni`i `ilnhnstr`tnv`.
- Drk`hnz` j` nhbdrl`anñh if `aufrid adh j` pdjìtna` nhstntuandh`j.
- Vtnjnz` tfahdjdkì`s inspdhnmjfs fh j` humf p`r` `jl`afh`lnfhtds if nhbdrl`anñh
tfhnfhid fh aufht` pdjìtna`s if j` drk`hnz`anñh.
- Aj`snbna` j` nhbdrl`anñh, fh fj snstfl` if nhbdrl`anñh ifj drifh`idr tfhnfhid fh aufht`
j`s pdjìtna`s if j` drk`hnz`anñh.
- Fj`mdr` rfpdrtfs tfhnfhid fh aufht` j` tfahdjdkì` inspdhnmjf if `aufrid `j
rfqufrnlnfhtd.
- ]f`jnz` adpn`s if sfkurni`i if jds i`tds rfadjfat`ids if `aufrid adh j`s pdjìtna`s if
sfkurni`i if j` nhbdrl`anñh if j` drk`hnz`anñh
- _rfsfht` rfpdrtfs ifj prdafsd if nhbdrl`anñh tfhnfhid fh aufht` j` hdrl`tnvni`i
tîahna`, `lmnfht`j y pdjìtna`s if j` drk`hnz`anñh.
- @pjna` hdrl`tnv` if
if adhsfrv`anñh fh idaulfhtds
j` fj`mdr`anñh if j`
y if idaulfhtds y rfpdrtfs if `aufrid ` j`s pdjìtna`s
drk`hnz`anñh.
Bfac`5 2
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
@jtfr
@j tfrh`t
h`tnv ` 05 Rfnhtnau`trd (=9) lfsfs if fxpfrnfhan`5 if jds au`jfs infandacd (03) lfsfs
nv`
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y sfns (2) lfsfs fh j`mdrfs if idafhan`
@jtfr
@j tfrh`t
h`tnv ` =5 Rfnhtnau`trd (=9) lfsfs if fxpfrnfhan`5 if jds au`jfs infandacd (0=) lfsfs
nv`
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y sfns (0=) lfsfs fh j`mdrfs if idafhan`
2. ]FBF
]FBF]FH
]FHYFQ
YFQ MNMJ
MNMJNDK
NDK]
] BNADQ
Mnmjndtfa` Rnrtu`j
Rnsnñh kfhfr`j ifQFH@
j` nhbdrlàtna`. Qfkrft Q`j`, ]`lñh. Fintdrn`j VDA. =?01
Bfac`5 ;
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 3
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
- Fj pàrr`bd. adhafptd
•
Fstruatur`
- A`r`atfrìstna` y au`jni`ifs
- aj`sfs y tnpds
• ]fi`aanñh.
- Adhafptd, tnpds y b`sfs
• Hdrl` tîahna` fh j` prdiuaanñh if idaulfhtds drk`hnz`andh`jfs5 a`rt` anrauj`r,
lfldr`hid y adrrfd fjfatrñhnad.
- Yîrlnhds y ifbnhnandhfs
- Aj`snbna`anñh5 Ldifjds y fstnjds,
- ]fqunsntds5 Làrkfhfs, zdh`s y p`rtfs.
- @spfatds Kfhfr`jfs5
- Vsd if l`yõsauj`s y lnhõsauj`s
- Fsarntur` if hõlfrds
- Yr`hsarnpanñh tfxtu`j if idaulfhtds.
- Ifhdlnh`andhfs bflfhnh`s y prdbfsndh`jfs.
Bfac`5 >
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
- @mrfvn`tur`s
- A`rt`s if uh sdjd pàrr`bd
- Rnstd mufhd
- _jfk`id if a`rt`s.
•
_ufstd if Adhafptd
- _`pfjfrì`. tr`m`ed5 Adhafptd y adlpdhfhtfs
y aj`snbna`anñh.
• Hdrl`s tîahna`s p`r` fj l`hfed if p`pfj y bdrl`tds
• Hdrl` tîahna` p`r` j` Nhbdrl`anñh y idaulfhtds. _frlf`mnjni`i y iur`mnjni`i
• Fjflfhtds y õtnjfs p`r` fj prdafsd if inknt`anñh y/d tr`hsarnpanñh5 adhafptd,
a`r`atfrìstna`s y usd.
• Fqunpds if inknt`anñh y if tr`hsarnpanñh. Adhafptd, Dpfr`anñh y l`htfhnlnfhtd
prfvfhtnvd
- Fqunpd adlputd. Dpfr`r.
- Nhtfrhft, adrrfd fjfatrñhnad
- Nhtr`hft
- Qdbtw`rf if vdz
- Jfatdrfs inknt`jfs
- @uiìbdhds, Kr`m`idr`
- _rdafs`idr tfxtd. Cfrr`lnfht`s fstàhi`r y màsna`s
- Yîahna`s inknt`anñh. Adhafptd
- _dstur` adrpdr`j frkdhdlì`.
• Yîahna`5 tfaj`id kuì`, `ja`hafs (supfrndrfs, nhbfrndrfs, cdrnzdht`jfs), c`mnjni`i
c`mnjni`i y
ifstrfz`7 vfjdani`i y prfansnñh.
• Yr`hsarnpanñh5 Adhafptd, lftdidjdkì`s, hdrl`s Yîahna`s Adjdlmn`h`s vnkfhtfs p`r`5
tr`hsarnpanñh tfxtu`j, ant`s tfxtu`jfs, hdt`s y pnf if pàknh`. Adtfed5 Adhafptd y
`pjna`anñh.
• Yîahna`s if Adtfed.
• Adhafptd y p`sds, tîahna`s if ddmsfrv`anñh,
msfrv`anñh, dmsfrv`anñh inrfat`, snstflàtna`
• Lftdidjdkì` p`r` vfrnbna`anñh if idaulfhtds
• Adrrfaanñh if tfxtds
• Qnkhds if adrrfaanñh
•
•
Adtfed if idaulfhtds
adrrfaanñh inknt`j
Bfac`5 0?
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
•
Adhbnrl`r frrdrfs
Nifhtnbna`r quf fj idaulfhtd d tfxtd fs inknt`id adh prfansnñh y fx`atntui.
• Ldinbna`r jds idaulfhtds y tfxtds rfi`at`ids
• _rfsfht`r idaulfhtds flprfs`rn`jfs5 A`rt`s, anrauj`rfs, lfldr`hids lfhs`efs
fjfatrñhnads.
;. A]NYF]NDQ IF FR@JV@ANÑH
Vtnjnz` hdrl`s tîahna`s fj idaulfhtd if `aufrid adh fj `suhtd, fj tnpd if tfxtd ` fj`mdr`r.
•Fstruatur` fj tfxtd y fj idaulfhtd flprfs`rn`j if `aufrid fj `suhtd, j` hdrl` tîahna`,
kr`l`tna`j tnpd if tfxtd y j` pdjìtna` drk`hnz`andh`j.
Bfac`5 00
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
- Rfrnbna` quf fj idaulfhtd d tfxtd aulpj` adh j`s hdrl`s tîahna`s y j`s pdjìtna`s
drk`hnz`andh`jfs.
- @pjna` tîahna`s if adlprdm`anñh y adtfed if nhbdrl`anñh, fh jds idaulfhtds
fj`mdr`ids, tfhnfhid fh aufht` hdrl`s tîahna`s, kr`l`tna`jfs y pdjìtna`s if j`
- drk`hnz`anñh
Fj`mdr` idaulfhtds bnh`jfs adrrfknids if `aufrid ` j`s hdrl`s tîahna`s.
kr`l`tna`jfs,, if rfi`aanñh y j`s pdjìtna`s drk`hnz`andh`jfs
kr`l`tna`jfs
3. _F]BNJ YFAHNAD IFJ NH NHQY]VAYD]
QY]VAYD]
]fqunsntds @a`iîlnads5
@jtfr
@j tfrh`t
h`tnv ` 05 Yìtujd prdbfsndh`j fh5 Adluhna`anñh Qdan`j, Jnafhan`ids fh fsp`ðdj
nv`
jnhkúìstna`, Anfhan`s if j` adluhna`anñh y `bnhfs., _rfbfrnmjflfhtf afrtnbna`id fh Hdrl`s if
Adlpftfhan` J`mdr`j Yîahna`s y pfi`kñkna`s.
.
@jtfr
@j tfrh`t
h`tnv ` =5 Yfahñjdkd fh Kfstnñh @ilnhnstr`tnv`, y `bnhfs _rfbfrnmjflfhtf afrtnbna`id fh
nv`
Hdrl`s if Adlpftfhan` J`mdr`j Yîahna`s y pfi`kñkna`s
.
]fqunsn
]f qunsntds
tds if Fxpf
Fxpfrnfhan`
rnfhan` J`mdr`j
@jtfr
@j tfrh`t
h`tnv ` 05 Rfnhtnau`trd (=9) lfsfs if fxpfrnfhan`5 if jds au`jfs infandacd (03) lfsfs
nv`
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y sfns (2) lfsfs fh j`mdrfs if idafhan`
@jtfr
@j tfrh`t
h`tnv ` =5 Rfnhtnau`trd (=9) lfsfs if fxpfrnfhan`5 if jds au`jfs infandacd (0=) lfsfs
nv`
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y sfns (0=) lfsfs fh j`mdrfs if idafhan`
>. ]FBF
]FBF]FHY
]FHYFQ
FQ MNMJ
MNMJNDK
NDK]
] BNADQ
Bfac`5 0=
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 01
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 09
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 06
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
∝ Idaulfhtd `racnvd.
∝ Adhafptd
Fjflfhtds. A`r`atfrìstna`s
• Q`jui daup`andh`j y sfkurni`i fh fj tr`m`ed.
•
_ufstd if tr`m`ed
Fjflfhtds if prdtfaanñh (Ynpds y aj`sfs)
• Vhni`i if adrrfspdhifhan`.
Adhafptd
Dmeftnvds
Qfrvnands quf prfst`
• Hdrl`s tîahna`s, hdrl`tnv` y pdjìtna`s nhstntuan
nhstntuandh`jfs
dh`jfs sdmrf ifsp`acd if idaulfhtds
• Kfstnñh if j` Nhbdrl`anñh5 adhafptd, hdrl`s if `aafsd y inbusnñh, rfj`anñh ifj idaulfhtd
adh j` nhbdrl`anñh.
• Adhsfautnvd if adrrfspdhifhan`5 adhafptd, usd, `pjna`anñh, hdrl`s.
• Drk`hnz`anñh if idaulfhtds
∝ Adhafptd Y`mj` if ]ftfhanñh Idaulfht`j
∝ _rnhanpnds
∝
∝
Aj`snbna`anñh
Drifh`lnfhtd
• Yr`lntf if idaulfhtds fh bdrl`tds adh rfspdhs`mnjni`i p`r` fj fhvìd ifj idaulfhtd
• Hdrl`tnv` y pdjìtna`s nhstntuandh`jfs if adhsfrv`anñh y prfsfrv`anñ
prfsfrv`anñhh if iidaulfhtds
daulfhtds
• Adhsfrv`anñh y prfsfrv`anñh if idaulfhtds5
∝ Adhafptds
∝ Inknt`j y bìsnad
∝ Fjflfhtds if adhsfrv`anñh
• Bdrl`tds p`r` jds rfknstrds if rfanmd y ifsp`acd if idaulfhtds bìsnads y/d
fjfatrñhnads.
∝ ]fpdrtfs if lfhs`efrì`.
• Hdrl`s tîahna`s p`r` j` prfsfht`anñh nhbdrlf adrtd.
•
1.= Q@MF]FQ IF _]DAFQD
Nifhtnbna`r fj fhtdrhd flprfs`rn`j
• Nhtfrprft`r l`hu`jfs if buhanñh y prdafinlnfhtd.
• Nhtfrprft`r Hdrl`tnv` y pdjìtna`s nhstnhstntuandh`jfs.
ntuandh`jfs.
• Nhtfrprft`r j` fstruatur` drk`hnz`andh`j if j` flprfs`.
• Nifhtnbna`r
Nifht nbna`r prdafsds `ilnhnstr`tn
`ilnhnstr`tnvds.
vds.
• Nifhtnbna`r fj adhafptd if idaulfhtd if `racnvd.
• @jnst`r fj pufstd if tr`m`ed, fjflfhtds, y fqunpd.
• @pjna`r j` hdrl`tnv` y j`s pdjìtna`s drk`hnz`andh`jfs fh j` rfafpanñh if jds idaulfhtds
• Fj`mdr`r bdrl`tds p`r` fj fj rfknstrd if jds idaulfhtds rfanmnid.
• ]fafpandh`r j` idaulfht`anñh nhtfrh` y fxtfrh` if jds idaulfhtds bìsnads y
fjfatrñhnads.
• Dpfr`r fqunpds y cfrr`lnfht`s tfahdjñkna`s
• ]`ina`r jds idaulfhtds rfanmnids
• @h`jnz`r f nhtfrprft`r j` nhbdrl`anñh ifj adhtfhnid if jds idaulfhtds rfanmnids.
Bfac`5 02
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
•
tfhnfhid
@pjna` jds fh aufht` j` hdrl`tnvni`i
prdafinlnfht
prdafinlnfhtds y j`s pdjìtna`s
ds fh j` rfafpanñh if j`fnhstntuanñh.
y ifsp`acd Nhtfrprft` j`s t`mj`s if rftfhanñh
idaulfht`j, if `aufrid adh j` hdrl`tnv` y j`s pdjìtna`s nhstntuandh`jfs.
• Vs` jds a`h`jfs d lfinds if nhkrfsd if jds idaulfhtds., `aufrid adh j` hdrl`tnv`, j`s
pdjìtna`s nhstntuandh`jfs.
• Instrnmuyf jjds
ds idaulfhtds
• ]fanmnids, if `aufrid adh j` fstruatur` drk`hnz`andh`j, j` hdrl`tnv` y pdjìtna` nhstntuandh`j
• @pjna` j` hdrl`tnv` y pdjìtna`s drk`hnz`andh`j
drk`hnz`andh`jfs fs fh jds idaulfhtds ifsp`ac`ids, if
`aufrid adh hdrl`s tîahna`s
• @pjna` fj prdafsd if ifsp`acd, if `aufrid ` j` hdrl`tnv` y pdjìtna`s nhstntu
nhstntuandh`jfs
andh`jfs
• @pjna` fj prdafsd tîahnad ifj ifsp`acd, rfknstrd y r`ina`anñh if jds idaulfhtds ` fhvn`r
sfkõh pdjìtna`s nhstntuandh`jfs.
• @racnv` jds idaulfhtds ifj prdafsd if rfanmd y ifsp`acd, `pjna`hid j` hdrl` tîahna`,
hdrl`tnv` y pdjìtna`s nhstntuandh`jfs.
• @pjna` j` hdrl`tnv` y j`s pdjìtna`s nhstntuandh`
nhstntuandh`jfs
jfs if adhsfrv`anñh y prfsfrv`anñh fh jds
Bfac`5 0;
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
@jtfr
@j tfrh`t
h`tnv ` 05 Yìtujd prdbfsndh`j fh5 Anfhan`s if j` nhbdrl`anñh, j` idaulfht`anñh
nv`
mnmjndtfadjdkì` y `racnvìstna`, y `bnhfs, _rfbfrnmjflfhtf afrtnbna`id fh Hdrl`s if
Adlpftfhan` J`mdr`j Yîahna`s y pfi`kñkna`s.
.
@jtfr
@j tfrh`t
h`tnv ` =5 Yfahñjdkd fh Kfstnñh Idaulfht`j, d `bnhfs _rfbfrnmjflfhtf afrtnbna`id fh
nv`
Hdrl`s if Adlpftfhan` J`mdr`j Yîahna`s y pfi`kñkna`s
.
]fqunsn
]f qunsntds
tds if Fxpf
Fxpfrnfhan`
rnfhan` J`mdr`j
@jtfr
@j tfrh`t
h`tnv ` 05 Rfnhtnau`trd (=9) lfsfs if fxpfrnfhan`5 if jds au`jfs infandacd (03) lfsfs
nv`
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y sfns (2) lfsfs fh j`mdrfs if idafhan`
@jtfr
@j tfrh`t
h`tnv ` =5 Rfnhtnau`trd (=9) lfsfs if fxpfrnfhan`5 if jds au`jfs infandacd (0=) lfsfs
nv`
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y sfns (0=) lfsfs fh j`mdrfs if idafhan`
ifpdrtnv`s.
L`hfed tfñrnad ‑ pràatnad if j` Bdrl`anñh _rdbfsndh`j Nhtfkr`j, fh tîrlnhds if pj`hf`anñh
•
Adhafpanñh kfhfr
• kfhfr`j
`j ifj prd
prdafsd
afsd y jds prdafinlnfht
prdafinlnfhtdsds ifj ins
insfðd
fðd aurrnau
aurrnauj`r
j`r p`r` fj
ifs`rrdjjd if adlpftfhan`s fh j` Bdrl`anñh _rdbfsndh`j Nhtfkr`j.
C`mnjni`ifs `rkulfht`tnv`s y jnhkúìstna`s.
•
Bfac`5 03
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 0>
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
=0?1?1?==?2 aufht`
Rfrnbna`rfjj`prdtdadjd
`tfhanñhyy pdjìtna`s.
sfrvnand `j ajnfhtf, a`r` ` a`r`, y ` tr`vîs if lfinds
tfahdjñknads, if `aufrid adh j` pdjìtna` nhstntuandh`j y jds fstàhi`rfs if
a`jni`i fst`mjfanids
=0?1?1?==?; Adluhna`r j`s hd adhbdrlni`ifs rfspfatd ` j` rf`jnz`anñh ifj fvfhtd y fh
j` `tfhanñh y sfrvnand, if `aufrid adh fj prdpñsntd, dmeftnvd y pj`h.
=0?1?1?==?3 @pjna`r `aandhfs if lfedr` brfhtf ` sntu`andhfs rfj`andh`i`s adh fj
sfrvnand, if `aufrid adh pdjìtna`s drk`hnz`andh`jfs y hdrl`tnv` vnkfhtf.
1.0 Q@M
Q@MF]FQ
F]FQ ADHAF_YD ^ _]NHAN_NDQ
• Aujtur` drk`hnz`andh`j.
- Adhafptd
- Lnsnñh, vnsnñh y dmeftnvds adrpdr`tnvds.
• L`hu`j if prdafinlnfhtds p`r` sfrvnand `j ajnfhtf.
•
_frsdh`jni`i
Bfac`5 =?
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
• @spfatds, a`r`atfrìstna`s.
• B`atdrfs if j` pfrsdh`jni`i.
• Adhiuat` y pfhs`lnfhtd.
•
Nl`kfh pfrsdh`j
- Adhafptd
- @spfatd adrpdr`j, s`jui, vfstu`rnd y `aafsdrnds.
• Qfrvnand
- Adhafptd
- A`r`atfrìstna`s
A`r`atfrìstna`s ifj sfrvnand.
- Ynpds if sfrvnand.
• Jnmrft` if a`jnbna`andhfs
• Yr`z`mnjni`i.
• Ajnfhtfs, Adhafptd
- Vsu`rnd, Ifbnhnanñh
•
•
A`r`atfrìstna`s Adhafptd
Adluhna`anñh,
• Yrnàhkujd if sfrvnand, Ifbnhnanñh
- Yrnàhkujd if sfrvnand nhtfrhd.
- Yrnàhkujd if sfrvnand fxtfrhd.
• Anajd if sfrvnands y ldlfhtds if vfri`i.
Ifbnhnanñh.
• Nhbdrl`anñh
Adhafptd
Aj`snbna`anñh if tnpds if nhbdrl`anñh.
• Hdrl`
Adhafptd
´_`r` quî snrvf uh` hdrl`4
• Hdrl`s jfk`jfs p`r` vnkfhtfs fh `tfhanñh y sfrvnand.
• Fst`tutd ifj Adhsulnidr.
• _P]Q fhtrf dtr`s.
• Ftnquft` y prdtdadjd nhstntuandh`j
- Adhafptd, usds fh fj fhtdrhd flprfs`rn`j.
• ]fj`andhfs nhtfrpfrsdh`jfs.
- Adhafptd
• Fjflfhtds y ifs`rrdjjd.
• _frbnj prdbfsndh`j.
- Adhafptd
• Adlpdrt`lnfhtds îtnads, j`mdr`j, sdan`j.
Bfac`5 =0
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 ==
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
- Anajd if sfrvnands
• A`jni`i
- Ifbnhnanñh
-
-
Hdrl`s
A`jni`i fhif fj
a`jni`i
sfrvnand
- A`r`atfrìstna`s
- Ifbnhnanñh if v`jdr, `pjna`anñh ` fhtdrhds flprfs`rn`jfs
• Hdrl` NQD 0???=5=??9
- Adhafptd
- Yîrlnhds y ifbnhnandhfs
• _rnhanpnd if drnfht`anñh
- Kfhfr`jni`ifs
- Rnsnmnjni`i
- @aafsnmnjni`i
• Dpfr`anñh adh fj tr`t`lnfhtd if j`s qufe`s.
- Idaulfhtds
- Ifbnhnanñh
- Yîahna`s p`r` su fj`mdr`anñh
• _rfsfht`anñh if idaulfhtds
- Ifbnhnanñh if tîahna`s p`r` j` fj`mdr`anñh y prfsfht`anñh if idaulfhtds.
• Adhsfrv`anñh idaulfht`j.
- Buhi`lfhtds, adhafptds.
- Ynpds if sdpdrtf.
• Fstr`tfkn`s if sfrvnand `j ajnfhtf ` tr`vîs if lfinds tfahdjñknads5
- Yfjîbdhd, b`x, nhtfrhft, nhtr`hft, adrrfd fjfatrñhnad, tfjfbdhì` N_, afjuj`r, Qdbtw`rf,
c`riw`rf, A]L y rutfd if jj`l`i`s.
- Buhi`lfhtds if adluhna`andhfs tfjfbñhna`s5
- Hdrl`s if adrtfsì` tfjfbñhna`.
- L`hfed if fjflfhtds if `pdyd, l`hfed if `kfhi` y inrfatdrnds fjfatrñhnads.
- L`hfed ifj tnflpd
- A`r`atfrìstna`s7 Inbfrfhan` fhtrf nlpdrt`htf y prndrnt`rnd
• Hdrl` Yîahna` Adjdlmn`h`.
• Hdrl` if a`jni`i
• Kfstnñh if tnflpd.
• Hdrl` if a`jni`i
- Nsd >??? fhtrf dtr`s
- Lfedr` adhtnhu`
- Adhafptd
- A`r`atfrìstna`s
Bfac`5 =1
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
-- Jnmrft` if a`jnbna`andhfs
A`r`atfrìstna`s
- Yr`z`mnjni`i
- Yîahna`s p`r` su fj`mdr`anñh
- Jnmrft` if a`jnbna`andhfs
- Bdrl`tds if _P]¹s
• _rdmjfl`.
- Adhafptd
- A`r`atfrìstna`s
- Yîahna`s p`r` `hàjnsns y sdjuanñh if prdmjfl`s
- Ydl` if ifansndhfs
• Hd adhbdrlni`ifs
- Adhafptd
- Aj`sfs
• Qfkunlnfhtd ` j`s `aandhfs.
• Ifbnhnanñh if tr`m`ed fh fqunpd y jnifr`zkd.
- A`r`atfrìstna`s
- @pjna`anñh
- Jnifr`zkd sntu`andh`j
1.= Q@MF]FQ IF _]DAFQD
Nifhtnbna`r jds lfinds fst`mjfanids pdr jds au`jfs j` drk`hnz`anñh prfst` `tfhanñh y sfrvnand
`j ajnfhtf.
- Nifhtnbna`r jds tnpds if ajnfhtfs.
- Qfjfaandh`r j`s fstr`tfkn`s if `tfhanñh pfrsdh`jnz`i`.
- Nhtfrprft`r j` nhbdrl`anñh rfqufrni` pdr fj ajnfhtf.
Nifhtnbna`r jds adlpdhfhtfs ifj trnàhkujd ifj sfrvnand.
Adhdafr fj anajd ifj sfrvnand y jds ldlfhtds if vfri`i.
- Nifhtnbna`r j` nhbdrl`anñh quf l`hfe` j` drk`hnz`anñh.
- Nhtfrprft`r j`s hdrl`s jfk`jfs vnkfhtfs rfj`andh`i`s adh `tfhanñh ` ajnfhtfs.
- ]fadhdafr j` aujtur` drk`hnz`andh`j.
- Adhdafr j` ftnquft` y fj prdtdadjd nhstntuand
nhstntuandh`j
h`j
- Nifhtnbna`r fj l`hu`j if prdafsds y prdafinlnfhtds if j` drk`hnz`anñh, p`r` fj sfrvnand `j
ajnfhtf.
- @sulnr fj tnpd if vfstu`rnd, l`qunjj`ef y `aafsdrnds quf prdyfatfh `p`rnfhan` y `atntui
pfrsdh`j `adrifs adh j` nifhtni`i adrpdr`tnv`.
- Adhdafr fj pdrt`bdjn
pdrt`bdjndd if sfrvnands.
- Nifhtnbna`r jds sfrvnands quf prfst` j` drk`hnz`anñh, ` tr`vîs ifj pdrt`bdjnd if sfrvnands.
- @pjna`r fj prdtdadjd
Nifhtnbna`r fj dmeftnvdififkfstnñh ifj tnflpd.
j` rfuhnñh d fvfhtd.
Bfac`5 =9
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 =6
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 =2
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
@jtfr
@j tfrh`t
h`tnv ` 05 @ilnhnstr`idr if Flprfs`s, _rdbfsndh`j fh Kfstnñh flprfs`rn`j.
nv`
Adluhna`idr sdan`j. Bdrl`anñh prdbfsndh`j fh anfhan`s `ilnhnstr`tnv`s, cul`h`s, sdan`jfs d
`bnhfs, prfbfrnmjflfhtf fspfan`jnst
fspfan`jnst`
` y/d `atu`jnz`anñh fh sfrvnand `j ajnfhtf. Afrtnbna`id if
adlpftfhan`s j`mdr`jfs fh5 Drnfht`r jds prdafsds bdrl`tnvds prfsfhan`jfs adh m`sf fh jds
pj`hfs if bdrl`anñh adhafrt`ids. Nhtfkr`r j`s YNA fh jds prdafsds if fhsfð`hz`
`prfhinz`ef if `aufrid adh j`s adlpftfhan`s ` drnfht`r.
@jtfr
@j tfrh`t
h`tnv
fstuinds ` =5 Yfahñjdkd
nv`
uhnvfrsnt`rnds fh fh Kfstnñh
anfhan`s Flprfs`rn`j
fadhñlna`s, d àrf`s `bnhfs
nhkfhnfrì`, d au`trd
lfra`ifd, (9) `ðds
jdkìstna` if
d àrf`s
Bfac`5 =;
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
`bnhfs.
@jtfr
@j tfrh`t
h`tnv ` =5 Yrfnht` y sfns (12) lfsfs if fxpfrnfhan`5 if jds au`jfs trfnht` (1?) lfsfs
nv`
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y sfns (2) lfsfs fh j`mdrfs if idafhan`.
Adlpftfhan`s5 J`s quf `pjnqufh ` su prdafsd sfkõh adlpftfhan`.
.
• Drk`hnz`anñh y kfstnñh if fvfhtds rfarfd-ifpdr
rfarfd-ifpdrtnvds
tnvds tfhnfhid fh aufht`
hdrl`tnvni`i vnkfhtf y rfqufrnlnf
rfqufrnlnfhtds
htds if j` flprfs`.
• L`hfed if cfrr`lnfht`s `ilnhnstr`t
`ilnhnstr`tnv`s,
nv`s, bnh`hanfr`s y jfk`jfs fh drk`hnz`andhfs
rfarfd-ifpdrtnv`s.
• L`hfed tfñrnad ‑ pràatnad if j` Bdrl`anñh _rdbfsndh`j Nhtfkr`j, fh tîrlnhds if
pj`hf`anñh y drnfht`anñh if prdafsds if fhsfð`hz` ‑ `prfhinz`ef ‑ fv`ju`anñh,
arf`tnvds, nhhdv`idrfs y `utdtr`hsbdrl`idrfs, quf ifs`rrdjjfh fj pdtfhan`j if jds
`julhds y pdr jd t`htd, adhstruy`h aujtur`.
• L`hfed if jds prdafsds `ilnhnstr`tn
`ilnhnstr`tnvds
vds nhcfrfhtfs ` j` buhanñh idafhtf
• Adhafpanñh kfhfr`j ifj prdafsd y jds prdafinlnfhtds ifj insfðd aurrnauj`r p`r` fj
ifs`rrdjjd if adlpftfhan`s fh j` Bdrl`anñh _rdbfsndh`j Nhtfkr`j.
• C`mnjni`ifs `rkulfht`tnv`s y jnhkúìstna
jnhkúìstna`s.
`s.
• ]fspdhs`mnjni`i brfhtf ` j` pj`hf`anñh, j` fefauanñh y j` fv`ju`anñh ifj tr`m`ed
`snkh`id.
• A`p`ani`i p`r` j` adhvnvfhan` cul`h`, fj tr`m`ed fh fqunpd, j` `utdbdrl`anñh y j`
adhstruaanñh if adhdanlnfhtd.
06. ]FBF]FHYFQ MNMJNDK]ÀBNADQ
- (Acn`vfh`td Ni`jmfrtd, @ilnhnstr`a
@ilnhnstr`anñh,
nñh, tfdrì` prdafsd y pràatna`, tfrafr` finanñh La
Kr`w Cnjj7
- @ilnhnstr`a
@ilnhnstr`anñh
_fhhsyjv`hn`nñhQt`tf
if snstfl`s ifK`rf`t
Vhnvfrsnty nhbdrl`anñh - sfkuhi`
R`jjfy, Ifssjfr finanñh FBB^ ?= - y
K`ry - drk`hnz`anñh
`ilnhnstr`anñh fhbdquf sntu`andh`j _rfhtnaf c`jj Cnsp`hd`lfrna`h` Q.@. 0>;>7 C`rdj
Gddhtz7 Cfnhsz [fncrn
[fncrnac
ac Yr`iuaanñh Fhrnquf Lfri`id Kdhzàjfz.
- @ilnhnstr`a
@ilnhnstr`anñh
nñh uh` pfrspfatnv` kjdm`j- Dhaf`v` finanñh La Kr`w Cnjj7
A`rjds F. Lîhifz @. Lftdidjdkì` Insfðd y Ifs`rrdjjd ifj _rdafsd if Nhvfstnk`anñh.
La Kr`w Cnjj
- ]`b`jfs J`l`ra` F. Lftdidjdkì` if j` Nhvfstnk`anñh Yîahnad anfhtìbna`. Fint. ]umnðds
Ldsau 0>>1
- Muhkf , L, J` nhvfstnk`anñh Anfhtìbna`, finandhfs @rnfj, M`rafjdh` 0>31
@jmfrtd ]`lìrfz, Lftdidjdkì` if j` nhvfstnk`anñh
- _rdtdadjd p`r` fvfhtds. Àjv`rfz, E`vnfr. www.prdtdadjd.drk.
www.prdtdadjd.drk .
- Jd quf ustfi arff quf s`mf `afra` ifj afrfldhn`j y fj prdtdadjd. @jv`rfz, E
Vhnvfrsni`i _dhtnbnan` Mdjnv`rn`h`, =?0?.
Bfac`5 =3
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
@a tnvn
@atn vni`i
i`i Aj`v
Aj`vff (Fjfl
(Fjflfht
fhtds
ds if jj`
` Adlp ftfh
ftfhan
an`)
`) if jj`
` ?0. Drk`hnz`r sdpdrtfs
Hdrl` if Adlpftfhan` J`mdr`j. ?=. ]fknstr`r cfacds
?=.
fadhñlnads
A]FINYDQ IF J@ ADL_
A]FINYDQ ADL_FYF
FYFHAN@
HAN@ 1 Arîin
Arîintd
tdss
IV]@ANÑH LÀSNL@ FQYNL@I@ _@]@ FJ JDK]D IFJ
099 Cdr
Cdr`s
`s
@_]FHINU@EF.
@_]FHINU@E F.
2. ]FQVJY@IDQ IF @_]FHINU@EF
H¿ IFHDLNH@ANÑH
Bfac`5 =>
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Aj`snbna`anñh. yYìtujds
A`r`atfrìstna`s v`jdrfs
prdpñsntd if5
Acfquf, Jftr` if A`lmnd. _`k`rî, B`atur` A`lmn`rn`, A.I.Y., @aandhfs y Mdhds.
•Jnmrds if Adht`mnjni`i
- Jnmrds Dbnan`jfs5 L`ydr y M`j`hafs, Nhvfht`rnds, A`e` in`rnd y @at`s
- Añinkd if Îtna` `pjna`id `j l`hfed if j` nhbdrl`anñh.
- Adhafptds if Yr`hs`aanñh, dpfr`andhfs fadhñlna`s.
- Jnquni`andhfs Nlpufstds, Ifsaufhtds.
•Hdrl`s if fj`mdr`anñh.
•Qnstfl`s if aj`snbna`anñh if nhbdrl`anñh
•Adhafptd if aadlpnj`anñh
dlpnj`anñh y Aj`snbna`a
Aj`snbna`anñh
nñh if jds Idaulfhtds Nhtfr
Nhtfrhds
hds y fxtfrhds `j
prdafsd.
•Lftdidjdkì`s y prdafinlnfhtds p`r` j` adlpnj`anñh if j` nhbdrl`anñh adht`mjf.
•Lftdidjdkì` if `hàjnsns sìhtfsns if nhbdrl`anñh
•
Lftdidjdkì`s p`r` j` aj`snbna`anñh if idaulfhtds
• Adhafptd if Aufht`, _`rtni` Idmjf y Fau`anñh Adht`mjf
• HD]L@Q QDM]F ]FKNQY]DQ5
Adhafptd if rfknstrd if dpfr`andhfs adht`mjfs
Adht`mnjni`i if A`us`anñh
- Ifmnt`r y `arfint`r.
- _`rtni` idmjf, adinbna`anñh adht`mjf, a`tàjdkd if aufht`s, t`xdhdlì` HNNB.
- Adlprdm`htf if adht`mnjni`i.
- A`tàjdkds if aufht`s.
- Jnmrds L`ydrfs, Jnmrds
- @uxnjn`rfs
@uxnjn`rfs..
• M`j`haf if adlprdm`anñh
• J@Q AVFHY@Q5
H`tur`jfz`, Aj`snbna`anñh, inhàlna` y fstruatur`.
NL_VFQYDQ FH J@Q Y]@HQ@AANDHFQ
Nlpufstds H`andh`jfs (Nlpufstds `j adhsuld, Nlpufstd `j v`jdr `krfk`id)5
Bfac`5 1?
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
∝@htnanpds
Adhafptd.if@spfatds
Nlpufstds5 (]ftfhandhfs y @utdrftfhandhfs)
Kfhfr`jfs
∝ @kfhtfs if ]ftfhanñh
-Adhafptds sueftds ` rftfhanñh fh j` bufhtf.
∝ M`sfs, Y`rnb`s y _rdafinlnfhtds.
∝ @utdrftfhfidrfs. L`hfed
adht`mjf
NL_VFQYDQ LVHNAN_@JFQ5( Nlpufstds `j adlfrand, ` j` nhiustrn`, `j adhsuld, ` jds
fst`mjfanlnfhtds, ` jds `vnsds y t`mjfrds.
Adhafptd. @spfatds Kfhfr`jfs.
∝ ]fkìlfhfs. @atnvni`ifs, Y`rnb`s y prdafinlnfhtds.
∝L`hfed Adht`mjf.
∝Adht`mnjnz`anñh
∝Adht`mnjnz`an ñh if Yr`hs`aandhfs
Yr`hs`aandhfs.. Hdrl`s trnmut`rn`s fh fj l`hfed if tr`hs`aandhfs
tr`hs`aandhfs..
• _]DAFQD ADHY@MJF L@HV@J ^ QNQYFL@YNU@ID.
∝ Adhafptd if Yfrafrds y Afhtrds if Ads tds.
Adstds.
∝]fpdrtfs, Adlprdm`htfs y Jnmrds.
Qdbtw`rf @pjna`tnvd.
• @racnvd y adhsfrv`anñh if idaulfhtds.
• _rdafinlnfhtd p`r` `racnv`r y adhsfrv`r sdpdrtfs adht`mjfs.
Hdrl`s if `racnvds, Y`mj`s if rftfhanñh y v`jdr`anñh idaulfht`j, `pjna`i`s `j snstfl`
adht`mjf.
Nifhtnbna`rj`s
]fadhdafr jdspdjìtna`s
prnhanpnds
ifif adht`mnjni`i
adht`mjfs fh j`s drk`hnz`andhfs.
• ]fadpnj`r j` nhbdrl`anñh adht`mjf drnknh`i` fh jds prdafsds drk`hnz`andh`jfs.
• Drifh`r jds sdpdrtfs adht`mjfs `adrif ` su prdpñsntd.
• Nifhtnbna`r fj idaulfhtd adht`mjf ` rf`jnz`r.
• Nifhtnbna`r jds nlpufstds nlput`mjfs fh a`i` tr`hs`aanñh.
Nhtfrprft`r j`s pdjìtna`s adht`mjfs `pjna`mjfs ` a`i` tr`hs`aanñh
• Injnkfhan`r jds idaulfhtds adlfran`jfs y sdpdrtfs adht`mjfs.
• Vtnjnz`r j` t`xdhdlì` adrrfspdhinfhtf ` a`i` tnpd if tr`hs`aanñh.
• ]fknstr`r j` nhbdrl`anñh adht`mjf fh fj idaulfhtd sdpdrtf adht`mjf adrrfspdhinfhtf
• _rdafs`r jds idaulfhtds if nhbdrl`anñh adht`mjf
• Qulnhnstr`r nhbdrl`anñh if j`s tr`hs`aandhfs adht`mjfs rf`jnz`i`s.
• Adhsdjni`r j` nhbdrl`anñh if idaulfhtds y sdpdrtfs fj`mdr`ids.
•
Yr`lnt` jds idaulfhtds adlfran`jfs y sdpdrtfs adht`mjfs fj`mdr`ids.
Bfac`5 10
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
02. A]NYF]NDQ
A]NYF]NDQ IF FR@JV@FR@JV@ANÑH
ANÑH
• @pjna` hdrl`s jfk`jfs, drk`hnz`andh`jfs y lfra`htnjfs fh j` adhstntuanñh if j` flprfs`,
tfhnfhid fh aufht` fj tnpd if flprfs`, sfatdr fadhñlnad y j`s hdrl`s jfk`jfs vnkfhtfs
`pjna`i`s `j sfatdr prnv`id y põmjnad
•
Fst`mjfaf j` inbfrfhan` fhtrf jds tnpds if flprfs` if `aufrid `j sfatdr fadhñlnad `j quf
pfrtfhfaf.
• Rfrnbna` jds rfqunsntds jfk`jfs fh j` adhstntuanñh if flprfs`s tfhnfhid fh aufht` j` fhtni`i
if vnknj`han`.
• Vtnjnz` j`s pdjìtna`s adht`mjfs tfhnfhid fh aufht` fj tnpd if drk`hnz`anñh.
• @pjna` jds prnhanpnds adht`mjfs fh jds rfknstrds if tr`hs`aandhfs adlfran`jfs y bnh`hanfr`s
if `aufrid adh j`s pdjìtna`s adht`mjfs if j` drk`hnz`anñh.
• Fst`mjfaf inbfrf
inbfrfhan`s
han`s if jds idaulfhtds adlfran
adlfran`jfs
`jfs (adht`mjfs y hd adht`
adht`mjfs)
mjfs) if jds
tìtujds v`jdrfs y dtrds idaulfhtds tfhnfhid fh aufht` j` hdrl`tnv`.
• Injnkfhan` jds idaulfhtds adlfran
adlfran`jfs,
`jfs, tìtujds v`jdrf
v`jdrfss y dtrds idaulfhtds, tfhn
tfhnfhid
fhid fh
aufht` su drnkfh y a`r`atfrìstna`s.
• Vtnjnz` j`s inbfrfhtfs aj`sfs if Yìtujds R`jdrfs y sus a`r`atfrìst
a`r`atfrìstna`s
na`s fh fj lfra`id,
tfhnfhid fh aufht` j`s pdjìtna`s adht`mjfs if j` drk`hnz`anñh.
•
Nifhtnbna`yj`s
flprfs` dmjnk`andhfs
sfatdr fadhñlnadtrnmut`rn`s if jds adhtrnmuyfhtfs tfhnfhid fh aufht` fj tnpd if
• Injnkfhan` fh bdrl` l`hu`j y `utdl`tnz`i` j` nhbdrl`anñh adht`mjf tfhnfhid fh aufht` y
idaulfhtds sdpdrtfs
•_rdafs` j` nhbd
nhbdrl`anñh
rl`anñh adht`mjf tfhnfhid fh aufht` j`s pdjìtna`s if adht`mnjni`i if j`
drk`hnz`anñh y j` hdrl`tnv`.
•Vtnjnz` arntfrnds fst`mjfanids p`r
p`r`` j` fj`mdr
fj`mdr`anñh
`anñh if ida
idaulfhtds
ulfhtds if `aufri
`aufridd adh j`s
pdjìtna`s adht`mjfs if j` drk`hnz`anñh y j` hdrl`tnv`.
•Adinbna` adh rrfspdhs`mnjni`i
fspdhs`mnjni`i jds idaulfhtds adht`mjfs
adht`mjfs,, if tr`hs`aandhfs, tfhnfhid fh
aufht` fj a`tàjdkd if aufht`s if j` drk`hnz`anñh.
•Rfrnbna` nlpufstds fh jds idaulfhtds y sdpdrtfs adht`mjfs, injnkfhan`ids, tfhnfhid fh
aufht` j` hdrl`tnv` trnmut`rn` y àlmntd daup`andh`j.
• Injnkfhan` jds idaulfhtds y sdpdrtfs adht`mjfs y a`jauj` jds nlpufstds tfhnfhid fh aufht`
j` hdrl`tnv` trnmut`rn` y àlmntd daup`andh`j
•
Fj`mdr` Nhbdrlfs if jds idaulfhtds y sdpdrtfs adht`mjfs `pjna`hid j`s hdrl`s y
pdjìtna`s if j` drk`hnz`anñh
• Fj`mdr` rfpdrtfs if tr`hs`aandhfs bnh`hanfrds, `pjna`hid j`s hdrl`s d pdjìtna`s adht`mjfs
• Aj`snbna` y `racnv` tîahna`lfhtf jds idaulfhtds, if `aufrid adh fj tnpd if tr`hs`aanñh
rf`jnz`i`, j`s hdrl`s tîahna`s y jfk`jfs vnkfhtfs if `racnvds.
0;. _F]BNJ
_F]BNJ YFAHNAD IFJ NHQY]VAY
NHQY]VAYD] D]
]fqunsntds @a`iîlnads5
@jtfr
@j tfrh`t
h`tnv ` 05 Yìtujd prdbfsndh`j fh5 Adht`iurì` _õmjna`, _rfbfrnmjflfht
nv` _rfbfrnmjflfhtff afrtnbna
afrtnbna`id
`id fh
Hdrl`s if Adlpftfhan` J`mdr`j Yîahna`s y pfi`kñkna`s.
.
@jtfr
@j tfrh`t
h`tnv ` =5 Yfahñjdkd fh Kfstnñh Adht`mjf y Bnh`hanfr`, Jnafhan`ids fh adlfrand y
nv`
`bnhfs _rfbfrnmjflfhtf afrtnbna`id fh Hdrl`s if Adlpftfhan` J`mdr`j Yîahna`s y
pfi`kñkna`s
.
Bfac`5 1=
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
]fqunsn
]fqunsntds
tds if Fxpf
Fxpfrnfhan`
rnfhan` J`mdr`j
@jtfr
@j tfrh`t
h`tnv ` 05 Rfnhtnau`trd (=9) lfsfs if fxpfrnfhan`5 if jds au`jfs infandacd (03) lfsfs
nv`
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y sfns (2) lfsfs fh j`mdrfs if idafhan`
@jtfr
@j tfrh`t
h`tnv ` =5 Rfnhtnau`trd (=9) lfsfs if fxpfrnfhan`5 if jds au`jfs infandacd (0=) lfsfs
nv`
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y sfns (0=) lfsfs fh j`mdrfs if idafhan`
Adlpftfhan`s5 J`s quf `pjnqufh ` su prdafsd sfkõh adlpftfhan`.
.
• Drk`hnz`anñh y kfstnñh if fvfhtds rfarfd-ifpdr
rfarfd-ifpdrtnvds
tnvds tfhnfhid fh aufht`
hdrl`tnvni`i vnkfhtf y rfqufrnlnfhtd
rfqufrnlnfhtdss if j` fflprfs`.
lprfs`.
• L`hfed if cfrr`lnfht`s `ilnhnstr`
`ilnhnstr`tnv`s,
tnv`s, bnh`hanfr`s y jfk`jfs fh drk`hnz`andhfs
rfarfd-ifpdrtnv`s.
• L`hfed tfñrnad ‑ pràatnad if j` Bdrl`anñh _rdbfsndh`j Nhtfkr`j, fh tîrlnhds if
pj`hf`anñh y drnfht`anñh if prdafsds if fhsfð`hz` ‑ `prfhinz`ef ‑ fv`ju`anñh,
arf`tnvds, nhhdv`idrfs y `utdtr`hsbdrl`idrfs, quf ifs`rrdjjfh fj pdtfhan`j if jds
`julhds y pdr jd t`htd, adhstruy`h aujtur`.
• L`hfed if jds prdafsds `ilnhnstr`tnvds nhcfrfhtfs ` j` buhanñh idafhtf
• Adhafpanñh kfhfr`j ifj prdafsd y jds prdafinlnfhtds ifj insfðd aurrnauj`r p`r` fj
ifs`rrdjjd if adlpftfhan`s fh j` Bdrl`anñh _rdbfsndh`j Nhtfkr`j.
• C`mnjni`ifs `rkulfht`tnv`s y jnhkúìstna`s
jnhkúìstna`s..
• ]fspdhs`mnjni`i brfhtf ` j` pj`hf`anñh, j` fefauanñh y j` fv`ju`anñh ifj tr`m`ed
`snkh`id.
• A`p`ani`i p`r` j` adhvnvfhan` cul`h`, fj tr`m`ed fh fqunpd, j` `utdbdrl`anñh y j`
adhstruaanñh if adhdanlnfhtd.
Bfac`5 11
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
@a tnvn
@atn vni`i
i`i Aj`v
Aj`vff (Fjfl
(Fjflfht
fhtds
ds if jj`
` Adlp ftfh
ftfhan
an`)
`) if jj`
`
H@
Hdrl` if Adlpftfhan` J`mdr`j.
A]ÎINYDQ
A]ÎI NYDQ IF J@ ADL_
ADL_FYF FYFHAN@
HAN@ 0 Arîin
Arîintdtdss
IV]@ANÑH LÀSNL@ FQYNL@I@ _@]@ FJ JDK]D IFJ
93 Cdr`s
@_]FHINU@EF.
@_]FHINU@E F.
;. ]FQVJY@IDQ IF @_]FHINU@EF
H¿ IFHDLNH@ANÑH
=9?=?061? ?0 Nifhtnbna`r j` inhàlna` drk`hnz`andh`j
drk`hnz`andh`j ifj QFH@ y fj rdj if j`
Bdrl`anñh _rdbfsndh`j Nhtfkr`j if `aufrid adh su prdyfatd if vni` y
fj ifs`rrdjjd prdbfsndh`j.
1.0 Q@MF]FQ ADHAF_Y
ADHAF_YD D ^ _]NHAN_NDQ
- Lnsnñh, vnsnñh, cnstdrn` nhstntuandh`j
nhstntuandh`j,, dmef
dmeftnvds
tnvds iif
f j` bdrl`anñh prdbfsndh`j,
prdbfsndh`j, _rnhanpnds
_rnhanpnds
îtnads, v`jdrfs îtnads y prdafifrf
prdafifrfss îtnads.
- Fjflfhtds if j` nl nl`kfh
`kfh Nhstn
Nhstntuandh`j5
tuandh`j5 ffsauid,
sauid, m m`hifr`,
`hifr`, jdkd sìlmdjd,
sìlmdjd, Cnlhd,
fsa`r`pfj`s. Fstruatur` Drk`hnz`andh`j ifj Qfrvnand H`andh`j if `prfhinz`ef
QFH@,
- _djìtna`s if mnfhfst`r ` `prfhinafs y hdrl`s if adhvnvfhan` nhtfrh`5 @jtfrh`tnv @jtfrh`tnv`s
`s
p`r` fj ifs`rrdjjd if j` ft`p` prdiuatnv`
- Ft`p`s if j` bdrl`anñh5 tnpdjdkì`, a`r`atfrìstna`s,
a`r`atfrìs tna`s, prdafinln
prdafinlnfhtd.
fhtd. L`hu`j if
adhvnvfhan`, hdrl` fspfaìbna`s if jds afhtrds.
- Bdrl`anñh _rdbfsndh`
_rdbfsndh`jj nhtfkr`j5 Adhafptd, prnhanpnds y a`r`atfrìstna`s.
a`r`atfrìstna`s.
- Ynpds if dbfrt` if prdkr`l`s
prdkr`l`s if bdrl`anñh prdbfsndh
prdbfsndh`j`j y sus a`
a`r`atfrìst
r`atfrìstna`s.
na`s.
- Ynpds if afrtnbna`id if `aufrid adh j` bdrl`anñh y iur`anñh if jds prdkr`l`s if
bdrl`anñh.
- Ifs`rrdjjd if adlpftfhan
adlpftfhan`s `s fh j` Bdrl`anñh _rdbfsndh`
_rdbfsndh`jj Nhtfkr`j, Adhafptd, tnpds y
a`r`atfrìstna`s
- _rdyfatd Bdrl`tn
Bdrl`tnvd5
vd5 Adhafptd, b`sfs `atnvni` `atnvni`ifs,
ifs, ifhdlnh`
ifhdlnh`anñh,
anñh, dmeftnvds,
_drt`bdjnd if Fvnifhan`s5 fstruatur`, tnpds if fvnifhan`, bdrl`td, adhtfhnids.
- _j`t`bdrl`s tfahdjñk
tfahdjñkna`s
na`s QFH@5 Yutdrn`jfs QFH@5 JLQ, Qdbì` _jus, Qnstfl` Rnrtu`j
if @prfhinafs (QR@), kfstnñh adhtr`td if `prfhinz`ef. Adrrfd lnsfh`. _drt`jfs,
rfifs sdan`jfs if j` fhtni`i,
- ]ut` if bdrl`anñh5 ft`p` jfatnv`, ft`p` pràatna` (`jtfrh`tnv`s). Iur`anñh,
a`r`atfrìstna`s, rfqunsntds, bdrl`tds, adlprdlnsds, fv`ju`anñh y sfkunlnfhtd, pj`h
if lfedr`.
- _rdyfatd if vni`. Puf fs uh prdyfatd if Rni`, adld sf bdrluj`, adld sf rffsarnmf
1.= Q@MF]FQ IF _]DAFQD
- Nifhtnbna`r fj ifs`rrdjjd cnstñrnad ifj QFH@
- Nifhtnbna`r j` nifhtni`i adrpdr`tnv` ifj QFH@
- Ifsarnmnr jds fjflfhtds quf adhbdrl`h j` nl`kfh adrpdr`tnv` ifj QFH@
Bfac`5 19
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Fxpfrnfhan`
Fxpfrnfhan` J`mdr`j5
Adlpftfhan`s5
Bfac`5 16
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 12
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 1;
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
cul`h`.
L`htfhfr j` `tfhanñh y fsauac` fh jds prdafsds if adluhna`anñh.
Nhtfrprft`r lfhs`efs y rfadhstrunr fj insaursd adh sus prdpn`s p`j`mr`s
l`htfhnfhid fj sfhtnid.
@pjna`r tîahna`s p`r` j` adluhna`anñh dr`j, fsarnt`, vfrm`j y hd vfrm`j
Nhtfrprft`r sfð`jfs, snkhds, sìlmdjds f ìadhds prdpnds if su `atnvni`i j`mdr`j.
Vs`r fj jîxnad adh prfansnñh y prdpnfi`i fh jds prdafsds if adluhna`anñh
Drk`hnz`r j` nhbdrl`anñh.
Vtnjnz`r j` nhbdrl`anñh sfkõh fj prdpñsntd fst`mjfanid.
@prdpn`r uh lîtdid p`r` jffr adlprfhsnv` f nhtfrprft`tnv`lfhtf.
Fst`mjfafr `aufrids ` p`rtnr if j` invfrsni`i if adhafptds y dpnhndhfs.
Adinbna`r y ifadinbna`r lfhs`efs.
Vtnjnz`r j` nhbdrl`anñh sfkõh fj prdpñsntd fst`mjfanid.
Flpjf`r fstruatur`s tfxtu`jfs màsna`s fh j` fj`mdr`anñh if tfxtds.
]fi`at`r inbfrfhtfs tnpds if tfxtds `pjna`hid rfkj`s kr`l`tna`jfs,
kr`l` tna`jfs, drtdkràbna`s y
if puhtu`anñh.
@pjna`r hdrl`tnvni`i vnkfhtf fh j` prdiuaanñh if tfxtds
Qfjfaandh`r fj tnpd if tfxtd adh sus nhtfrfsfs y hfafsni`ifs if adhdanlnfhtd
9. A]NYF]NDQ IF FR@JV@ANÑH
]fadhdaf j` nlpdrt`han`, h`tur`jfz` y a`r`atfrìstna`s if j` j ` adluhna`anñh cul`h`,
sfkõh fj adhtfxtd fh fj quf sf ifs`rrdjj`.
Fsauac` adh `tfhanñh y adhafhtr`anñh, `snfhtf y prfkuht` `j c`mj`htf-
‟dyfhtf p`r` rftrd`jnlfht`r fj prdafsd.
Fst`mjfaf `aufrids ` p`rtnr if j` invfrsni`i if adhafptds y dpnhndhfs.
Nhtfrprft` lfhs`efs y rfadhstruyf fj insaursd adh sus prdpn`s p`j`mr`s
l`htfhnfhid fj sfhtnid.
Nhtfrprft` sfð`jfs, snkhds, sìlmdjds f ìadhds prdpnds if su `atnvni`i j`mdr`j.
Adinbna` y ifadinbna` lfhs`efs utnjnz`hid prdafsds adluhna`tnvds dr`jfs y fsarntds.
Vtnjnz` ìadhds, sìlmdjds, sfð`jfs, pj`hds, fsqufl`s y bjuedkr`l`s sfkõh
rfqufrnlnfhtd.
Kràbna` j` nhbdrl`anñh adh adhtfhnids sflàhtnads.
Vtnjnz` j` nhbdrl`anñh sfkõh fj prdpñsntd fst`mjfanid.
@prdpn` uh lîtdid p`r` jffr adlprfhsnv` f nhtfrprft`tnv`lfhtf.
Vtnjnz` fj jfhku`ef sfkõh fj ifstnh`t`rnd, fj prdpñsntd, fj adhtfxtd y fj adhtfhnid.
Vs` fj jîxnad adh prfansnñh y pr
prdpnfi`i
dpnfi`i fh jds prdafsds if adluhna`
adluhna`anñh
anñh
rfj`andh`ids adh fj àrf` if ifsflpfðd j`mdr`j.
@pjna` j`s tîahna`s p`r` j` adluhna`anñh vfrm`j y hd vfrm`j sfkõh rfqufrnlnfhtds
fst`mjfanids.
]fi`at` tfxtds adh adcfsnñh y adcfrfhan` snkunfhid p`ut`s if prdkrfsnñh
tflàtna`.
Flpjf` fh j` fj`mdr`anñh if tfxtds fstruatur`s tfxtu`jfs màsna`s.
_rdiuaf tfxtds fxpjna`tnvds, nhstruatnvds, ifsarnptnvds sfkõh fspfanbna`andhfs.
Qfjfaandh` fj tnpd if tfxtd if `aufrid adh sus nhtfrfsfs y hfafsni`ifs if
adhdanlnfhtd.
Bfac`5 13
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Adlpftfhan`s5
Bdrl`anñh pdr prdyfatds
_rdafsds pfi`kñknads
Arf`tnvni`i y c`mnjni`ifs `rtìstna`s
Jnifr`zkd
Adlpftfhan`s adluhna`tnv`s
_ràatna` if prnhanpnds y v`jdrfs îtnads uhnvfrs`jfs.
Inspdsnanñh `j a`lmnd.
L`hfed if krupds.
Jnifr`zkd
Adluhna`anñh fbna`z y `sfrtnv`
Idlnhnd Jfatd-fsarntur`j
Idlnhnd `rkulfht`tnvd y prdpdsntnvd
Yr`m`ed fh fqunpd.
L`hfed if j`s YNA
2. ]FBF]FHYFQ
]FBF]FHYFQ MNM MNMJNDK]ÀBNADQ
JNDK]ÀBNADQ
AÀ]IFH@Q _ÀFU, @jbdhsd. ‚C`an` uh` pfi`kdkì` nhtfkr`j ifj jfhku`ef“, Bdjnds (;),
Q`ht`bî if Mdkdtà, 0>>;, p.p. 11 -‟ 9=.
Bfac`5 1>
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
@]NQYNUÀM@J, @jmfrtd. Añld jffr lfedr. Lfifjjìh5 Jf`jñh, 0>>0, 02; p. @RNJ@,
]`õj. J` jfhku` y jds c`mj`htfs. Lîxnad5 Yrnjj`s, 0>>?. M@]YCFQ, ]dj`hi. Fj pj`afr
ifj tfxtd. Lîxnad5 Qnkjd Rfnhtnuhd, 0>39.
N][NH, Euintc y ID^JF, L`ry @hhf (adlp.). Adhfxndhfs fhtrf jfatur` y fsarntur`.
Mufhds @nrfs5 @nquf, 0>>=.
0>>=. ENLÎHFU, E`vnfr
E`vnfr.. ‚Adlpftfhan` jnhkúìstna` y
adlpftfhan` adluhna`tnv`“
adluhna`tnv`“ fh5 Jfhku`ef fh `aanñh. Lfifjjìh5
Fintdrn`j Vhnvfrsni`i if @htndqun`, 0>32, p.p. 12 -‟ 9?.
EV]@ID R@JFHAN@, B`mnd. ‚J` jfatur`5 jds ldvnlnfhtds nhtfrprf t`tnvds sdh
nhtfrprft`tnvds
ldvnlnfhtds fv`ju`tnvds“ fh5
Fhtrf j` jfatur` y j` fsarntur`. Q`ht`bî if Mdkdtà 5 L`knstfrnd, Lfs` ]f
]fidhi`,
idhi`, 2?,
0>>;, p.p. 36 -‟ >;.
MNMJNDK]@BÌ@
MNM JNDK]@BÌ@ _@]@ FQA]NYV]
FQA]NYV]@
@
AÀ]IFH@Q
Q`ht`bî _ÀFU, 0>>;,
if Mdkdtà, @jbdhsd. ‚C`an` uh` pfi`kdkì` nhtfkr`j ifj jfhku`ef“
‚C`an` jfhku`e f“,, Bdjnds (;),
Bfac`5 9?
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
p.p. 11 -‟
-‟ 9=.
ENLÎHFU, E`vnfr.
E`vnfr. ‚Adlpftfhan` jnhkúìstna` y adlpftfhan` adluhna`tnv`“ fh5
Jfhku`ef fh `aanñh. Lfifjjìh5 Fintdrn`j Vhnvfrsni`i if @htndqun`, 0>32, p.
p.p.
p. 12 -‟
9?.EV]@ID R@JFHAN@,
Jfhku` L`tfrh`. B`mnd
Lfifjjìh5 y MVQY@L@HYF
Vhnvfrsni`i U@LVIND,
if @htndqun`, Kunjjfrld
Adjfaanñh A`lnhd(adlp.).
` j`
Vhnvfrsni`i, 0>>0.
EV]@ID R@JFHAN@, B`mnd. ‚J` jfatur`5 jds ldvnlnfhtds nhtfrprft`tnvds sdh ldvnlnfhtds
fv`ju`tnvds““ fh5 Fhtrf j` jfatur` y j` fsarntur`. Q`ht`bî if Mdkdtà5 L`knstfrnd, Lfs`
fv`ju`tnvds
]fidhi`, 2?, 0>>;, p.p. 36 - >;.
G@JL@HDRNYU,
G@JL@HDR NYU, Q`jdlñh. ‚Fsp`ðdj y jntfr`tur` p`r` j` tdjfr`han`“,
tdjfr`han`“, L`k`z
L`k`zìhìh Idlnhna`j, Fj
Fspfat`idr, Mdkdtà, bfmrfrd 0= if 0>3>, p.p. 09 ‑ 0;
MNMJNDK]@BÌ@
MNMJ NDK]@BÌ@ _@]@ FQA]NYV
FQA]NYV]@ ]@
@]MDJFI@
@]MDJ FI@ YDYD]D,
]D, ]u
]umîh.
mîh. ‚Jfhku
‚Jfhku`
` fsa
fsarnt`
rnt` y rrfhinlnf
fhinlnfhtd
htd f sadj`r“ fh5 Fhtrf j` jfatur` y j`
fsadj`r“
fsarntur`. Q`ht`bî if Mdkdtà5 L`knstfrnd, Lfs` ]fidhi`, 2?, 0>>;, p.p => - 99.
@]KDQ (]dmfrtd A`i`vni). K`z`pfr`s kr` kr`l`tna`jfs.
l`tna`jfs. Lfifjjìh5 FFintdrn`j
intdrn`j Vhnvfrsni`i if
@htndqun`, 0>>1.
M@]YCFQ,
MF]]VYD, ]dj`hi.
K`ft`hd.FjJ`
pj`afr ifj tfxtd.
sflàhtna`. Lîxnad5
Lîxnad5 QnkjdNl`kfh.
Hufv` Rfnhtnuhd, 0>39.
0>;>.
MÚCJF], G`rj. Yfdrì` ifj jfhku`ef. L`irni5 ]fvnst` if Daanifhtf, 0>2;.
AÀ]IFH@Q _ÀFU, @jbdhsd. ‚C`an` uh` pfi`kdkì` nhtfkr`j ifj jfhku`ef“, Bdjnds (;),
Q`ht`bî if Mdkdtà, 0>>;, p.p. 11 - 9=.
ENLÎHFU, E`vnfr. ‚Adlpftfhan` jnhkúìstna` y adlpf
adlpftfhan`
tfhan` adluhna`tnv`“ fh5 Jfhku`ef
Jfhku`ef
fh `aanñh. Lfifjjìh5 Fintdrn`j Vhnvfrsni`i if @htndqun`, 0>32, p.p. 12 - 9?.
LDJNHF], L`rì`. Inaandh`rnd if usd ifj fsp`ðdj. L`irni5 Krfids, 0>30, = vdj.
]F@J @A@IFLN@ FQ_@ÐDJ@.
FQ_@ÐDJ@. Inaandh`rnd if j` Jfhku` Fsp`ðdj`.
Fsp`ðdj`. Ydld N y NN.
Rnkîsnl` prnlfr` finanñh, L`irni5 Fsp`s` A`jpf, 0>>=.
L@]YÌH RNR@JIN, Kdhz`jd. Aursd if ]fi`aanñh. L`irni5 _`r`hnhbd, 0>3=.
LDHQ@JRF, @jbdhsd. Yfdrì` if j` `rkulfht`anñh. Lfifjjìh5 Fintdrn`j Vhnvfrsni`i if
@htndqun`, 0>>=.
_@]]@, L`rnh`.
L`rnh`. Añld sf pprdiuaf
rdiuaf fj tfxtd fsarntd. Yfdrì` y pràatna`. Q`ht`bî if
Mdkdtà5 L`knstfrnd, 0>>2.
Bfac`5 90
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 9=
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
@ieftnvds pdsfsnvds
@rtìaujds
Ifldstr`tnvds (adld prdhdlmrfs y `ieftnvds)
Qust`htnvds pjur`jfs
Qust`htnvds adht`mjfs y hd adht`mjfs
Ycfrf ns, tcfrf `rf
_rfpdsnandhfs if juk`r
@ivfrmnds if a`htni`i5 l`hy, luac, ` jdt (db)
Qdlf y `hy
@ieftnvds ifspuîs ifj vfrmd mf, y `htfs if jds sust`htnvds
_rfsfhtf snlpjf (vfrmds làs us`ids) y fstruatur`anñh snhtàatna` (sueftd / vfrmd
/ adlpjflfhtd)
@ivfrmnds if brfaufhan`
_rfpdsnandhfs if tnflpd
_rfsfhtf adhtnhud5 `aandhfs prfsfhtfs y fstruatur`anñh snhtàatna` (sueftd / vfrmd
/ adlpjflfhtd)
Adhfatdrfs snlpjfs5 `hi, dr, mut
Rfrmd A`h (pfrlnsd, pdsnmnjni`i, c`mnjni`i)
Rfrmd [duji (nhvnt`andhfs)
Rfrmd Qcduji (rfadlfhi`r uh sntnd d uh juk`r)
Rfrmd Qcduji (c`afr uh` rfadlfhi`anñh sfhanjj` if sfkurni`i y s`jui fh fj tr`m`ed)
Rfrmds quf nlpjna`h fj nhbnhntnvd5 c`vf td, hffi td, (wduji) jngf td, w`ht td
Queftd + adhtr`aandhfs `uxnjn`rfs (N„i)
(N„i)
@uxnjn`rfs + snh adhtr`aandhfs (N wduji)
_dsfsnvds adh 's'
_rdhdlmrfs sueftd y dmeftd
_rdhdlmrfs nhifbnhnids
_`s`id snlpjf (rfkuj`r f nrrfkuj`r) y fstruatur`anñh snhtàatna` (sueftd / vfrmd
/ adlpjflfhtd)
Vsfi td
Rda`muj`rnd
◄ Q`juids
◄ Bñrluj`s if adrtfsì`
◄ Nhbdrl`anñh _frsdh`j (i`tds)
◄ Hõlfrds
◄ Fj `jb`mftd
◄ Adjdrfs, bdrl`s y tfxtur`s
◄ Yr`m`eds y daup`andhfs
◄ _`ìsfs, h`andh`jni`ifs, nindl`s
◄ Lnflmrds if j` b`lnjn`
◄ Dmeftds ifj `lmnfhtf if `prfhinz`ef
◄ Fjflfhtds pfrsdh`jfs, pdsfsndhfs
Bfac`5 91
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Qfhtnlnfhtds, sfhs`andhfs
@atnvni`ifs adtnin`h`s
Fj adlfr y j`s cdr`s if adlni`
Cdr`s ifj iì`, iì`s, lfsfs, fst`andhfs
@atnvni`ifs p`r` fj tnflpd jnmrf
Ifpdrtfs y fefranand
_rdkr`l`s if tfjfvnsnñh, pfjìauj`s, jnmrds
Kustds y prfbfrfhan`s (`bnandhfs, nhtfrfsfs, ifpdrtfs, lõsna`, pfjìauj`s,
tfjfvnsnñh, jnmrds)
Fxprfsndhfs p`r` rfspdhifr ` mufh`s y l`j`s hdtnan`s (@wfsdlf, Hd gniinhk!
]f`jjy4)
Juk`rfs, `tr`aandhfs fh uh pufmjd d anui`i (bfstnvds, `atnvni`ifs turìstna`s,
adlni`s y mfmni`s)
Fj ajnl`
@jl`afhfs y pj`h if adlpr`s
Rfstu`rnd y `aafsdrnds
@ivfrmnds if tnflpd p`s`id (yfstfri`y, j`st, `kd)
_rdhuhan`anñh
Rda`jfs @ ‑F‑
‑F ‑NN
Fhtdh`anñh
Yfrlnh`anñh if j`s p`j`mr`s pdr ‚s“ (pjur`j, pdsfsnvds, tfrafr` pfrsdh` ifj snhkuj`r)
@afhtu`anñh if p`j`mr`s
Bdhfl`s, p`rfs lìhnlds (scnp/scffp, vft/mft, pujj/pddj, yft/eft)
]fiuaanñh if prdhuh
prdhuhan`anñh
an`anñh `ux
`uxnjn`rfs
njn`rfs adld fh5 ‚Id ydu / Ini ydu / wduji ydu )
@afhtd
_`j`mr`sfhsnhuh` br`sf (iîmnjfs)
`afhtd (p`j`mr`s if adhtfhnid y buhandh`jfs)
(`uxnjn`rfs, prdhdlmrfs, pdsfsnvds, `rtìaujds, prfpdsnandhfs, adheuhandhfs, bdrl`
ifj nhbnhntnvd td)
@afhtd snh l`ra`r y j` fhtdh`anñh fh j`s prfkuht`s (fjfv`i` / fh ifsafhsd)
Fhj`af adhsdh`htf-vda`j
Yfrlnh`anñh fh ‑fi (trfs bdrl`s)
Nhtfrefaandhfs
Fstr`tfkn`s if `prfhinz`ef
◄ Vsd if inaandh`rnds Nhkjîs /Fsp`ðdj
◄ Vsd if rfaursds fiua`tnvds inknt`jfs y rfaursds fh j` wfm
◄ Fstnjds if `prfhinz`ef
Bfac`5 99
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 96
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 92
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 9;
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
Bfac`5 93
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
]`zdh`r au`htnt`tnv`lfhtf
brfhtf ` sntu`andhfs
susafptnmjfs if sfr
]`zdh`lnfhtd au`htnt`tnvd =9?=?060;
`mdri`i`s if l`hfr`
l`tflàtna` fh adhtfxtds
j`mdr`jfs, sdan`jfs y
pfrsdh`jfs
@a tnvn
@atn vni`i
i`i Aj`v
Aj`vff (Fjfl
(Fjflfht
fhtds
ds if jj`` Adlp ftfh
ftfhan
an`)
`) if jj`
`
Hdrl` if Adlpftfhan` J`mdr`j.
A]FINYDQ IF J@ ADL_FYFHAN@ 0 Arîintds
IV]@ANÑH LÀSNL@ FQYNL@I@ _@]@ FJ JDK]D IFJ 93 cdr`s
@_]FHINU@EF.
@_]FHINU@E F.
=. ]FQVJY@IDQ IF @_]FHINU@E
@_]FHINU@EF F
H¿ IFHDLNH@ANÑH
Nifhtnbna`r sntu`andhfs prdmjflàtna`s `sdan`i`s ` sus
=9?=?060;?0 hfafsni`ifs if adhtfxtd `pjna`hid prdafinlnfhtds l`tflàtnads
_j`htf`r prdmjfl`s `rntlîtnads, kfdlîtrnads y lîtrnads if
=9?=?060;?= `aufrid adh jds adhtfxtds prdiuatnvd y sdan`j
Qdjuandh`r prdmjfl`s ifj fhtdrhd prdiuatnvd y sdan`j `pjna`hid
=9?=?060;?1 prnhanpnds l`tflàtnads
Rfrnbna`r jds rfsujt`ids if jds prdafinlnfhtds l`tflàtnads
=9?=?060;?9 adhbdrlf adh jds rfqufrnlnfhtds if jds inbfrfhtfs adhtfxtds
1.0 Q@MF]FQ ADHAF_YADHAF_YD D ^ _]NHAN_NDQ
Hõlfrds r`andh`jfs5 adhafptd, rfprfsfht`andhfs y prdpnfi`ifs
- Dpfr`andhfs `rntlîtna`s
`rntlîtna`s55 adhafptd, prdafsds, drifh if j`s dpfr`andhfs y prdpnfi`ifs
- _rdpdrandh`jn
_rdpdrandh`jni`i
i`i inrfat`5 adhafptd y rfkj` if trfs snlpjf inrfat`
- Kfdlftrì`5 adhafptds màsnads, fjflfhtds 5puhtd, sfklfhtd, rfat`, àhkujd y bnkur`s
- Vhni`ifs if lfini`5 adhafptd, fqunv`jfhan`s y snstfl` if lfini`s
- Fau`andhfs if prnlfr kr`id5 adhafptds y lîtdids if sdjuanñh
- R`rn`mjfs fst`iìstna`s
fst`iìstna`s55 adhafptd y tnpds if v`rn`mjfs
- Kràbnads fst`iìstnads5 in`kr`l`s if m`rr`s y anrauj`r
- Adhvfrsnñh if uhni`ifs5 adhafptd y lîtdids
- _frìlftrd5 adhafptd y aàjaujds
- Àrf`s5 adhafptd y aàjaujds
- Rdjulfh5 adhafptd y aàjaujds
- A`jauj`idr`5 adhafptd, adlpdhfhtfs y buhandhfs hõlfrds rf`jfs5
- .
1.= Q@MF]FQ IF _]DAFQD
- ]fadhdafr nhbdrl`anñh au`htnt`tnv`
- Fst`mjfafr rfj`andhfs fhtrf v`rn`mjfs
- Nifhtnbna`r fqunv`jfhan`s fhtrf snstfl`s if lfini`s
Bfac`5 9>
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
-
9. if
Ifbnhf fj prdmjfl` ` rfsdjvfr A]NYF]NDQ
`aufrid adhIFj`s
FR@JV@ANÑH
hfafsni`ifs if su fhtdrhd
- Ifbnhf prdafinlnfhtds l`tflàtnads sfkõh j` sntu`anñh prdmjflàtna`
_j`htf` fau`andhfs if prnlfr kr`id if `aufrid adh jds fefranands pj`htf`ids
- _j`htf` rfkj`s if trfs if `aufrid ` j` rfj`anñh fhtrf j`s v`rn`mjfs
- _rfsfht` sdjuanñh ` prdmjfl`s lfin`htf bnkur`s kfdlîtrna`s
- ]fsufjvf fau`andhfs if `aufrid adh prnhanpnds l`tflàtnads
- A`jauj` pfrìlftrds, àrf`s y vdjõlfhfs if `aufrid adh jds fjflfhtds if j` bnkur`
kfdlîtrna`
- ]f`jnz` adhvfrsndhfs sfkõh j`s fqunv`jfhan`s fhtrf snstfl`s if lfini`
- ]fprfsfht` uh adheuhtd if i`tds if `aufrid adh j` v`rn`mjf fst`iìstna`
- ]f`jnz` prdafinlnfht
prdafinlnfhtds
ds l`tflàtnads lfin`htf fj usd if a`jauj`idr`
6. _F]BNJ YÎAHNAD IFJ NH NHQY]VAYD]
QY]VAYD]
]fqunsn
]f qunsntds
tdsfh
Jnafhan`id @a`iîlnads5
L`tflàtna`s d Nhkfhnfrd `bìh `j prdkr`l` if bdrl`anñh
Fxpfrnfhan` j`mdr`j5
Lìhnld 0= lfsfs if fxpfrnfhan` fh idafhan`
Adlpftfhan`s5
- _ràatna` if prnhanpnds y v`jdrfs îtnads uhnvfrs`jfs.
- Inspdsnanñh `j a`lmnd.
- C`mnjni`ifs Nhvfstnk`tn
Nhvfstnk`tnv`s.
v`s.
- L`hfed if krupds.
- Jnifr`zkd
- Adluhna`anñh fbna`z y `sfrtnv`
- Idlnhnd Jfatd-fsarn
Jfatd-fsarntur`j
tur`j
- Idlnhnd `rkulfht`tnvd y prdpdsntnvd
-- Yr`m`ed fh j`s
L`hfed if fqunpd
YNA
Bfac`5 6?
JÌHF@ YFAHDJÑKNA@ IFJ _]DK]@L@5 AJNFHYF
]FI IF ADHDANLNFHYD5 AVJYV]@
RF]QNÑH5
Ldifjd if Lfedr`
Adhtnhu`
2. ]FBF]FHYFQ
]FBF]FHYFQ MNM MNMJNDK]ÀBNADQ
JNDK]ÀBNADQ
- @ylfr
@y lfrnanac,
c, EE.. & L`a`r
L`a`rnd
nd,, Q. (=??2). L`
L`tfl
tflàtn
àtna`s
a`s p`r
p`r`
` fj ssnk
nkjd
jd SSN. _umj
_umjna
na`an
`andh
dhfs
fs
if j` Vhnvfr
Vhnvfrsn snt`t
t`t E`ul
E`ulff N. NQMH5 39
393?=
3?=0660
06603.3.
- NABFQ
NAB FQ (= (=?0
?01).
1). AAdjd
djdlmn`
lmn` fh _ns` =?0=
=?0=55 _rnhan p`jfs rrfsujt
fsujt`ids. @ylfrnac, E. &
`ids.@ylfrnac,
L`a`rnd, Q. (=??2). L`tflàtna`s p`r` fj snkjd SSN. _umjna`andhfs if j` Vhnvfrsnt`t E`ulf
N.NQMH5 393?=06603.
- LFH (=??9) Fstàhi`rfs Màsnads if Adlpftfhan`s fh L`tflàtna`s
- QFH@ (0>3=) L`tflàtna`s5 Fefranands if @pjna`anñh,insp
@pjna`anñh,inspdhnmjf
dhnmjf fh5
cttp5//rfpdsntdrnd.sfh`.fiu.ad/mntstrf`l/009?9/31>/0/fefranandsT`pjna`andh.pib
- QFH@ (0>3=) L`tflàtna`s5 Lfini`s if Qupfrbnanf. Inspdhnmjf fh5
- cttp5//rfpdsntdrnd.sfh`.fiu.ad/mntstrf`l/009?9/31>/0/fefranandsT`pjna`andh.pib
Bfac`5 60
Bfac`5 60
- a`r`atfrìstna`s,
Fqunpds aj`snbna`anñh,
y pfrnbîrnads YNA5 usds, tfhifhan`s.
- Adlput`idr5 Adhafptd, `rquntfatur`, buhandh`lnfhtd, tnpds, a`r`atfrìstna`
a`r`atfrìstna`s.
s.
- _frnbîrna
_frnbîrnads5
ds5 Adhafptd, aj`snbna
aj`snbna`anñh,
`anñh, a`r`atfrìstn
a`r`atfrìstna`s,
a`s, buhandh`lnfht
buhandh`lnfhtd.d.
- Dtrds (Y`mjft`s, fqunpds lñvnjfs, rfprdiuatdrfs if lfinds fjfatrñhnads) fjfatrñhnads)55 Adhafptd,
buhandh`lnfhtd, tnpds, a`r`atfrìstna`s
- ]fifs if i`tds5 Adhafptd, adhfatnvni`i, tnpds, a`r`atfrìstna
a`r`atfrìstna`s,
`s, usds, sfrvnands.
- Qdbtw`rf5 Adhafptd, cfrr`lnfht`s, buhandhfs, prdpnfi`ifs.
- Ynpds if Qdbtw`rf5
- Qdbtw`rf if snstfl` (Qnstfl` dpfr`tnvd)5 Adhafptd, aj`sfs, buhandhfs, a`r`atfrìstna
a`r`atfrìstna`s,
`s,
usds.
- Qdbtw`rf if `pjna`anñh (_rdafs`idr if tfxtd, cd cde`e` if aàjaujd, prdkr`l` iiff prfsfht`anñh,
m`sf if i`tds, in`kr`l`anñh, sdbtw`rf fspfaìbnad)5 adhafptd, aj`sfs, buhandhfs,
a`r`atfrìstna`s, usds.
Qdbtw`rf if ifs`rrdjjd5 adhafptd, aj`sfs, buhandhfs, a`r`atfrìstna`s
a`r`atfrìstna`s,, usds.
-- Nhtfrhft5
Bfac`5 6=
- in`kr`l`anñh,
Vtnjnz`r ldtdrfs m`sfsifif mõsqufi`,
i`tds y prdkr`l`s fspfaìbnads.
prdkr`l`s if h`vfk`anñh, adrrfd fjfatrñhnad,
tr`hsbfrfhan` if `racnvds, ac`t, prdkr`l`s if f-jf`rhnhk y adlput`anñh fh j` humf.
- _`rtnanp`r fh rfifs sdan`jfs
- Adlprdm`r buhandh`lnfhtd if prdiuatds tna `pjna`r mufh`s pràatna`s if usd if
tfahdjdkì`s
tfahdjdkì `s tna
- .
9. A]NYF]NDQ IF FR@JV@ANÑH
- ]fadhdaf a`r`atfrìstna`s if fqunpds tna, tnpds if sdbtw`rf y sfrvnands if nhtfrhft, if
`aufrid adh j` tfahdjdkì` ` utnjnz`r.
- Fjnkf cfrr`lnfht`s tna, if `aufrid adh j`s hfafsni`ifs if nhbdrl`anñh y adluhna`anñh.
- L`hfe` adlput`idrfs, pfrnbîrnads, t`mjft`s y fqunpds afjuj`rfs, if `aufrid adh j`s
buhandh`jni`ifs y l`hu`jfs if usd.
- @pjna` buhandh`jni`ifs if snstfl` dpfr`tnvd, if `aufrid adh j`s hhfafsni`ifs
fafsni`ifs if
- `ilnhnstr`anñh
L`hfe` if jdsif
prdafs`idr rfaursds ifj fqunpd.
tfxtd, cde` if aàjaujd, sdbtw`rf p`r` prfsfht`andhfs y sdbtw`rf
fspfaìbnad, if `aufrid adh j`s buhandh`jni`ifs if jds prdkr`l`s.
- Vtnjnz` ldtdrfs if mõsqufi`, prdkr`l`s if h`vfk`anñh, adrrfd fjfatrñhnad, tr`hsbfrfhan`
if `racnvds, ac`t, prdkr`l`s if f-jf`rhnhk y adlput`anñh fh j` humf, if `aufrid adh j`s
hfafsni`ifs if nhbdrl`anñh y adluhna`anñh.
- _`rtnanp` fh rfifs sdan`jfs, if `aufrid adh j`s hfafsni`ifs if adluhna`anñh.
- _rufm` fj buhandh`lnfhtd if jds ffqunpds,
qunpds, prdiuatds d sfrvnands dmtfhnids adh fj usd if
cfrr`lnfht`s tna, if `aufrid adh jds rfqufrnlnfhtds rf`jnz`ids.
- @pjna` mufh`s pràatna`s if usd if j` tfahdjdkì` tna, if `aufrid adh jds fstàhi`rfs y
rfadlfhi`andhfs.
nhbdrl`anñh y j` adluhna`anñh.
Fxpfrnfhan` J`mdr`j5
Lìhnld, Infandacd (03) lfsfs if Fxpfrnfhan` j`mdr`j, if jds au`jfs Idaf (0=) lfsfs
fst`ràh rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh
prdbfsndh`j y Qfns (2) lfsfs fh j`mdrfs if idafhan` fh fj àrf`.
Adlpftfhan`s5
- _ràatna` if prnhanpnds y v`jdrfs îtnads uhnvfrs`jfs.
- Inspdsnanñh `j a`lmnd.
- C`mnjni`ifs Nhvfstnk`tn
Nhvfstnk`tnv`s.
v`s.
- L`hfed if krupds.
- Jnifr`zkd
- Adluhna`anñh fbna`z y `sfrtnv`
- Idlnhnd Jfatd-fsarntur`j
- Idlnhnd `rkulfht`t
`rkulfht`tnvd
nvd y prdpdsntnvd
- Yr`m`ed fh fqunpd.
- L`hfed if j`s YNA
2. ]FBF]FHYFQ
]FBF]FHYFQ MNM MNMJNDK]ÀBNADQ
JNDK]ÀBNADQ
- Kdlfz K E @, (=?0=), Fxafj @v`hz`id, @jb` Dlfk`.
- LFIN@ `atnvf (=?09), @prfhifr Fxafj =?01 adh 0?? Fefranands _ràatnads, @jb` Dlfk`.
Qàhacfz, @hir`if, A`rldh`, Ifsaumrnfhid j`s Ynas _rnlfr` Finanñh.
- Jnzmftc Q`hacfz- ]`b`fj @hir`if (=??;), Ifsaumrnfhid j`s tnas j` nhbdrlàtna` y làs
0,=,1,9,6,2.
- Qnjmfrsac`tz7 Gdrtc, Qui`rsc`h, (=??>), Buhi`lfhtds if Insfðd if M`sfs if I`tds.
Y`hfhM`uh-[ftcfr`jj, (=?00), ]fifs if Adlput`idr`s.
- M`ðds E Q. Efrfz @ K, (=?0?), @atu`jnz`anñh y L`htfhnlnfhtd ifj _A.
- ]fstrfpd @hkujd E, (=??2) Adlpfhind if Yfjfadluhna`a
Yfjfadluhna`andhfs
ndhfs (Adhafptds Màsnads p`r`
fj @prfhinz`ef if jds Qnstfl`s if Yfjfadluhna`anñh)
- @jbnf, K. Adlput`anñh _ràatna` p`p`r`r` Idafhtfs, Adlpftfhan`s YNA p`r` i`r Aj`sf
- Kñlfz K, E. @., (=?0=), Fxafj @v`hz`id, @jb` Dlfk`.
- LFIN@ `atnvf, (=?09), @prfhi
@prfhifr
fr Fxafj =?01 adh Fefranands _ràatnads, @jb` Dlfk`.
adh 0?? Fefranands
-- Qàhacfz,
Q`uafid, @hir`if,
Qàhacfz, A`rldh`
Ifsaumrnfhid j`s YNAQ, _rnlfr` Finanñh .
@hir`if Yfahdjdkì` Inknt`j 0 j`s Lfedrfs Cfrr`lnfht`s Nhbdrlàtna`s
` tu @ja`haf.
- Iì`z, _nh`jfs, Yrfed, Adrdhfj Yfahdjdkì` Inknt`j = j`s Lfedrfs Cfrr`lnfht`s
Cfrr`lnfht`s Nhbdrlàtna`s
` tu @ja`haf.
- Qàhacfz J, @hir`if ]. (=??;), Ifsaumrnfhid j`s YNAQ j` nhbdrlàtna` y làs 0, =, 1, 9,
6,2.
- Qnjmfrsac`t
Qnjmfrsac`tz7
z7 Gdrtc, Qui`rsc`h (=??>), Buhi`lfhtds if Insfðd if M`sfs if I`tds.
- Fsadm`r A., Yfahdjdkì` Inknt`j
Inknt`j 1 j`s Lfedrfs Cfrr`lnfht`s Nhbdrlàtna`s ` tu @ja`haf.
- Y`hfhM`uh-[
Y`hfhM`uh-[ftcfr`jj,
ftcfr`jj, (=?00), ]fifs if Adlput`idr`s.
- M`ðds, E Q. Efrfz @ K (=?0?) @atu`jnz`anñh y L`htfhnlnfhtd
L`htfhnlnfhtd ifj _A.
- Afj`y`, E. (=??3) J` Flprfs` Fh j` [fm =.? Fj Nlp`atd if J`s ]fifs Qdan`jfs y j`s
Hufv`s Bdrl`s if Adluhna`anñh Dhjnhf fh j` Fstr`tfkn` Flprfs`rn`j.
- L`qufnr` E L, Mruquf Q, (=??>) L`rgftnhk =.? Fj Hufvd L`rgftnhk fh j` [fm if j`s
]fifs Qdan`jfs.
- Ydrld L. (=?01) Adlluhnty L`h`kfr Kfstnñh y _dsnandh`lnfhtd
_dsnandh`lnfhtd fh ]fifs Qdan`jfs
Bfac`5 69
=1?0?06?;?= _r`atna`rfcàmntds
hutrnanñh s`jui`mjfs lfin`htf j` `pjna`anñh if buhi`lfht
cnknfhf. buhi`lfhtdsds if
Fefaut`r `atnvni`ifs if `adhinandh`lnfhtd bìsnad drnfht`i`s c`an` fj
=1?0?06?;?1 lfedr`lnfhtd if j` adhinanñh bìsna` fh jds adhtfxtds prdiuatnvd y
sdan`j.
Nlpjflfht`r uh pj`h if Frkdhdlì` y _`us`s @atnv`s sfkõh j`s
=1?0?06?;?9 a`r`atfrìstna`s if j` buhanñh prdiuatnv`.
1.0 Q@MF]FQ ADHAF_YD ^ _]NHAN_NDQ
- Buhi`lfhtds if @h`tdlì` y Bnsndjdkì`.
- Adhafptds, a`r`atfrìstna
a`r`atfrìstna`s
`s y Fstnjds if vni` s`jui`mjf.
- Adhafptds if Cnknfhf y su `pjna`mnjni`i.
- Adhafptds if Hutrnanñh, m`sfs buhi`lfht`jfs y pj`hfs hutrnandh`jfs sfkõh `atnvni`i j`mdr`j.
- Buhi`lfhtds if Lndjdkì` y `hàjnsns ifj ldvnlnfhtd.
- Ifbnhnanñh, a`r`atfrìst
a`r`atfrìstna`s,
na`s, adlpdhfhtfs y vfht`e`s if j` `atnvni`i bìsna`.
--
Ifbnhnanñh, aj`sfs, adhinanñh,
Adhafptu`jnz`anñh y usd if j`tnflpds if `pjna`anñh, mfhfbnands ifj fefranand bìsnad.
bnac` `htrdpdlîtrna`.
- A`r`atfrìst
A`r`atfrìstna`s
na`s if j` brfaufhan` a`rin`a`.
- Ifbnhnanñh, aj`sfs y a`r`atfrìstna`
a`r`atfrìstna`ss if jds tfst bìsnad `tjîtnads.
- Ifbnhnanñh y a`r`atfrìstna
a`r`atfrìstna`s
`s ifj `adhinandh`ln
`adhinandh`lnfhtd
fhtd bìsnad.
- @pjna`anñh if sfrnfs, rfpftnandhfs y a`rk`s if tr`m`ed fh fj fefranand bìsnad.
- Ifbnhnanñh y a`r`atfrìstna
a`r`atfrìstna`s
`s if j` ifstrfz` ldtdr`.
- Adhafptu`jnz`anñh y adhinandh`htfs if j` psnadldtrnan
psnadldtrnani`i.
i`i.
- Ifbnhnanñh if Ldtrnani`i y su aj`snbna
aj`snbna`anñh,
`anñh, mfhfbnands.
- @pjna`mnjni`i if j` frkdhdlì` y j` `atnvni`i bìsna`.
- _dstur`s, aj`snbna`a
aj`snbna`anñh,
nñh, l`hfed if a`rk`s y pj`hfs pdstur`jfs
- ]fc`mnjnt`anñh y pj`h if tr`m`ed.
- _`us`s `atnv`s, adhafptds y pràatna`s.
- Vsd `ifau`id ifj tnflpd jnmrf.
1.= Q@MF]FQ IF _]DAFQD
Bfac`5 62
Fxpfrnfhan` J`mdr`j5
Rfnhtnau`trd (=9) lfsfs if Fxpfrnfhan`5 if jds au`jfs infandacd (0=) lfsfs fst`ràh
rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh prdbfsndh`j y
idaf (0=) lfsfs fh j`mdrfs if idafhan`.
idafhan`.
Adlpftfhan`s5
- _ràatna` if prnhanpnds y v`jdrfs îtnads uhnvfrs`jfs.
- Inspdsnanñh `j a`lmnd.
- C`mnjni`ifs Nhvfstnk`tn
Nhvfstnk`tnv`s.
v`s.
- L`hfed if krupds.
- Jnifr`zkd
- Adluhna`anñh fbna`z y `sfrtnv`
- Idlnhnd Jfatd-fsarn
Jfatd-fsarntur`j
tur`j
- Idlnhnd `rkulfht`tnvd y prdpdsntnvd
- Yr`m`ed fh fqunpd.
- L`hfed if j`s YNA
2. ]FBF]FHYFQ
]FBF]FHYFQ MNM MNMJNDK]ÀBNADQ
JNDK]ÀBNADQ
_frfnr`, B. (=??1). ]fbjfxnñh sdmrf `jkuh`s a`r`atfrìstna`s ifj fspìrntu flprfhifidr
adjdlmn`hd. Kfstnñh y Ifs`rrdjjd, >-=6.
_frfnr`, b. (=??;). J` fvdjuanñh ifj fspìrntu flprfs`rn`j adld a`lpd ifj adhdanlnfhtd. C`an`
uh` vnsnñh snstîlna` y cul`hnst`. Au`ifrhd if @ilnhnstr`anñh.
_nhnjjd, L. E., Juns`, ]., & Qdrn`hd, N. (=??;). @atnvni`i flprfhifidr` fh p`ìsfs if `jtd
ifs`rrdjjd. 06.
]`lds, ]. E., Ldrfhd Aufjjd, E. J., & Kñlfz, H. J. (=?0=). Nhaum`idr`s if flprfs`s fh
Adjdlmn`5 m`j`haf y rfadlfhi`andhfs if pdjìtna`s. M`rr`hqunjj`5 Vhnvfrsni`i ifj Hdrtf.
Qach`rac, G. (=?09). Ifs`rrdjjd if hufvds prdiuatds Arf`tnvni`i, nhhdv`anñh y l`rgftnhk.
Mdkdtà5 LaKr`w-Cnjj Nhtfr`lfrna`h`.
Qach`rac, @. (=?09).Flprfhinlnfhtd fxntdsd. (0`. Fi.) Fadf Finandhfs. _àknh`s =2;.
Ydl`id if cttp5//fmddgs;-=9.fzprdxy.uhnlnhutd.fiu53???
A`rdjnh`, F.(=?0=).Fstr`tfkn`s
_`j`ands,J. (=?01).Arf`tnvni`iif
flprfs`rn`j. (=`. Fi.) Fadf Finandhfs.
arf`anñh flprfs`rn`j.(0`. _àknh`s 0>2.
fi.) Fadf Finandhfs.
Bfac`5 20
- _rdkr`l`anñh Hfurdjnhkúìstna
Hfurdjnhkúìstna`5
`5 Adhafptd, `ja`haf, tîahna`s màsna`s.
- Ydl` if Ifansndhfs5 Adhafptd, ldifjds, fstr`tîkna`s y `hàjnsns fstr`tîknad y `ja`haf.
- ]fj`andhfs Nhtfrpfrsdh`jfs
Nhtfrpfrsdh`jfs55 Adhafptd y `ja`haf.
- Adhtfxtd ifj Adhbjnatd5 Adhafptd, adhtfxtd sdan`j y pdjìtnad, adhbjnatd `rl`id.
- _`z5 Adhafptd.
- Rndjfhan`5 Adhafptd.
- Adhbjnatd5 Adhafptd, cntds if j` cnstdrn`.
- ]fspftd5 Adhafptd.
- B`lnjn`5 Adhafptd.
- Inàjdkd5 Adhafptd.
- Adhafrt`anñh5 Adhafptd.
- Eustnan`5 Adhafptd, aj`sfs.
- Fquni`i5 Adhafptd, `pjna`andhfs.
- Kdmnfrhd5 Adhafptd, Bdrl`s.
- Qdanfi`i5 Adhafptd.
- Fst`id5 Adhafptd.
- _`ìs5 Adhafptd.
-
- Adhstntuanñh5 Adhafptd.
Kdmfrh`jni`i5 Adhafptd.
- Ifldar`an`5 Adhafptd, Aj`sfs.
- Adhvnvfhan`5 Adhafptd.
- Jnmfrt`i5 Adhafptd.
- Arntnani`i5 Adhafptd.
- Hfkdan`anñh brfhtf `j adhbjnatd.
- ]fp`r`anñh5 Adhafptd.
- ]fnhtfkr`anñh5 adhafptd, rut`.
- Ifrfacds cul`hds5 Adhafptd, Hdrl`tnv` Rnkfhtf.
- Ifrfacd nhtfrh`andh`j cul`hnt`rnd5 Adhafptd, Hdrl`tnv` Rnkfhtf.
- @utdfstnl`, `utdhdlì`, `utdadhtrdj, `utdauni`id.
- Adluhna`anñh5 @aanñh Nhstrulfht`j, @aanñh Fstr`tîkna` y @aanñh Adluhna`tnv`.
- C`mnjni`ifs p`r` j` vni` y p`r` j` adhvnvfhan`5 @utdadhdanlnfhtd, Flp`tì`, Adluhna`anñh
`sfrtnv`,
adhbjnatds,]fj`andhfs nhtfrpfrsdh`jfs,
pfhs`lnfhtd Ydl` if arìtnad,
arf`tnvd, pfhs`lnfhtd ifansndhfs, Qdjuanñh
l`hfed if prdmjfl`s
if fldandhfs y if
y sfhtnlnfhtds,
l`hfed if tfhsndhfs y fstrîs.
- _`rtnanp`an
_`rtnanp`anñh
ñh Anui`i`h`5 Adhafptd, lfa`hnslds f nhst`han`s if p`rtnanp`anñh anui`i`h`, mnfh
adlõh, `jtfrni`i y kîhfrd, prdafsd if sdan`mnjni`i cul`h`, rfprfsfht`andhfs sdan`jfs d
nl`knh`rnds aujtur`jfs, aujtur`s flfrkfhtfs, rdjfs sdan`jfs.
- ]fspdhs`mnjni`i Qdan`j5 Adhafptd, fstr`tfkn`s p`r` kfhfr`r uh` aujtur` if
rfspdhs`mnjni`i sdan`j.
1.= Q@MF]FQ IF _]DAFQD
- Fst`mjfafr adluhna`anñh adhstruatnv`.
- ]fspft`r `j dtrd.
- Bne`r fj _rdyfatd if vni`.
- ]faj`l`r ifrfacds if inkhni`i.
-
- Vs`r
Fxnknrj`rfadhdanlnf
anfhan` y j`htd
rfadhdanlnfhtd tfahdjdkì` p`r`
fh buhanñh iflfedr`r ln a`jni`i
ln prfsfhan` if vni`.fh j` sdanfi`i.
prdt`kñhna`
Bfac`5 21
- `sfrtnv`. rfspftd pdr fj mnfh adlõh, j` `jtfrni`i y fj inàjdkd adh fj dtrd adh m`sf fh prnhanpnds
Fvnifhan`
`xndjñknads.
6. _F]BNJ YFAHNAD IFJ NH NHQY]VAYD]
QY]VAYD]
]fqunsn
]f qunsntds
tds @a`iî
@a`iîlnads
lnads 5
Dpanñh 05 prdbfsndh`j fh a`rrfr`s if bdrl`anñh rfj`andh`i`s adh bnjdsdbì`, d `htrdpdjdkì`, d psnadjdkì`, d
tr`m`ed sdan`j, d sdandjdkì` d `bnhfs.
Fxpfrnfhan` J`mdr`j5
Rfnhtnau`trd (=9) lfsfs if fxpfrnfhan`5 if jds au`jfs infandacd (03) lfsfs fst`ràh rfj`andh`ids adh fj
fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh prdbfsndh`j y sfns (2) lfsfs fh j`mdrfs if
idafhan` y/d tr`m`ed adluhnt`rnd.
Adlpftfhan`s5
- _ràatna` if prnhanpnds y v`jdrfs îtnads uhnvfrs`jfs.
- Inspdsnanñh `j a`lmnd.
- C`mnjni`ifs Nhvfstnk`tn
Nhvfstnk`tnv`s.
v`s.
- L`hfed if krupds.
- Jnifr`zkd.
- Adluhna`anñh fbna`z y `sfrtnv`.
- Idlnhnd Jfatd-fsarntu
Jfatd-fsarntur`j.
r`j.
- Idlnhnd `rkulfht`tnvd y prdpdsntnvd.
- Yr`m`ed fh fqunpd.
- L`hfed if j`s YNA.
2. ]FBF]FHYFQ
]FBF]FHYFQ MNM MNMJNDK]ÀBNADQ
JNDK]ÀBNADQ
Mdac`tfy, @. (=??9). Mndîtna` pfrsdh`jnst` ifsif uh` pfrspfatnv` J`tnhd`lfrna`h`. Vruku`y.
Mr`hhdh, J., Bfnst, E. (=??0). _snadjdkì` if j` s`jui. Fsp`ð`5 Fintdrn`jfs Ycdlsdh Jf`rhnhk.
Fsadm`r, E., @rnstnz`m`j, Ac. (=?00). Jds prnhanpnds fh j` mndîtna`5 bufhtfs, prdpufst`s y pràatna`s
Bfac`5 26
@pjna`r pràatna`s if
prdtfaanñh `lmnfht`j
`lmnfht`j,,
@pjna`anñh if pràatna`s if prdtfaanñ
prdtfaanñhh sfkurni`i y s`jui fh fj
==?2?06?0
`lmnfht`j, sfkurni`i y s`jui fh fj tr`m`ed. tr`m`ed if `aufrid adh j`s
pdjìtna`s drk`hnz`and
drk`hnz`andh`jfs
h`jfs y
j` hdrl`tnvni`i vnkfhtf
@a tnvn
@atn vni`i
i`i Aj`v
Aj`vff (Fjfl
(Fjflfht
fhtds
ds if j`
j ` Adl
Adlpft
pftfha
fhan`)
n`) i
iff j`
Hdrl` if Adlpftfhan` J`mdr`j.
A]ÎINYDQ IF J@ ADL_FYFHAN@ 0 Arîintds
IV]@ANÑH LÀSNL@ FQYNL@I@ _@]@ FJ JDK]D IFJ
93 cdr`s
@_]FHINU@EF.
@_]FHINU@E F.
=. ]FQVJY@IDQ IF @_]FHINU@EF
H¿ IFHDLNH@ANÑH
Nhtfrprft`r jds prdmjfl`s `lmnfht`jfs y if QQY tfhnfhid fh aufht`
==?2?06?0?0 jds pj`hfs y prdkr`l`s fst`mjfanids pdr j` drk`hnz`anñh y fj fhtdrhd
sdan`j.
Fbfatu`r j`s `aandhfs p`r` j` prfvfhanñh y adhtrdj if j` prdmjflàtna`
prdmjflàtna `
==?2?06?0?= `lmnfht`j y if
fst`mjfanids pdrQQY, tfhnfhid fh aufht` jds prdafinlnfhtds
j` drk`hnz`anñh.
Rfrnbna`r j`s adhinandhfs `lmnfht`jfs y if QQY `adrif adh jds
==?2?06?0?1 jnhf`lnfhtds fst`mjfanids p`r` fj àrf` if ifsflpfðd j`mdr`j.
]fpdrt`r j`s adhinandhfs y `atds quf `bfatfh j` prdtfaanñh ifj lfind
==?2?06?0?9 `lmnfhtf y j` QQY, if `aufrid adh jds jnhf`lnfhtds fst`mjfanids fh fj
adhtfxtd drk`hnz`andh`j y sdan`j.
1.0 Q@MF]FQ ADHAF_Y
ADHAF_YD D ^ _]NHAN_NDQ
- Adhtfxtu`jnz`anñh fh lfind `lmnfhtf5 adhafptd, adlpdhfhtfs `lmnfht`jfs, `nrf,
`ku`, sufjd, bjdr` y b`uh`, a`r`atfrìstna`s y ifbnhnandhfs.
- ]fsniuds, vfrtnlnfhtds
vfrtnlnfhtds,, flnsndhfs, vnmr`andhfs, djdrfs y tflpfr`tur`5
Adhafptds, a`us`s y fbfatds sdmrf fj lfind `lmnfhtf, prdmjflàtna` `lmnfht`j,
l`hfed `lmnfht`j.
- Adht`lnh`anñh `lmnfht`j5 adhafptd, a`r`atfrìstna
a`r`atfrìstna`s,
`s, a`sds.
Adhtfxtu`jnz`anñh if sfkurni`i y s`jui fh fj tr`m`ed5 sfkurni`i, s`jui,
fhbfrlfi`i adlõh, fhbfrlfi`i j`mdr`j `aanifhtf if tr`m`ed, juk`r if tr`m`ed.
-
- _fjnkrds y rnfskds if sfkurni`i y s`jui fh fj tr`m`ed5 adhafptd, a`r`atfrìstn
a`r`atfrìstna`s,
a`s,
aj`sfs y fbfatds.
- _j`hfs y prdkr`l`s if kfstnñh `lmnfht`j y if QQY5 adhafptd, dmeftnvd y
fstruatur`.
- L`hfed `lmnfht`j5 prfvfhanñh, adhtrdj y lntnk`anñh.
- _rdafinlnfhtds p`r` fj l`hfed `lmnfht`j5 a`r`atfrìstna
a`r`atfrìstna`s
`s y aj`sfs.
- Adhtrdj if rnfskds if QQY5 Bufhtf, lfind f nhinvniud.
- _rdafinlnfhtds if tr`m`ed sfkurd5 ifbnhnanñh, a`r`atfrìstna
a`r`atfrìstna`s
`s y aj`sfs.
- _j`hfs if flfrkfhan`5 adhafptd, `ja`haf, rdjfs if j`s mrnk`i`s if flfrkfhan`.
- Lfa`hnslds if adhtrdj fh j` sfkurni`i y s`jui fh fj tr`m`ed5 Fjflfhtds y
fqunpds if _rdtfaanñh _frsdh`j, prdafinlnfhtds, sfð`jnz`anñh, cnknfhf pdstur`j,
-
adhinandhfs
Nifhtnbna`ifjds
suprdafinlnfhtds
`lmnfhtf j`mdr`j.
if adhtrdj dpfr`andh`j, `lmnfht`j y if sfkurni`i y
s`jui fh fj tr`m`ed if `aufrid adh j` pdjìtna` if j` drk`hnz`anñh.
- @pjna` tîahna`s y prdafinlnfhtds if adhtrdj p`r` fj l`hfed `lmnfht`j y
prfvfhanñh if fhbfrlfi`ifs j`mdr`jfs y `aanifhtfs if tr`m`ed tfhnfhid fh aufht`
jds jnhf`lnfhtds fst`mjfanids pdr j` drk`hnz`anñh.
@atõ` brfhtf ` jds nhanifhtfs `lmnfht`jfs y if sfkurni`i y s`jui fh fj tr`m`ed if
`aufrid adh jd fst`mjfanid fh fj pj`h if flfrkfhan`s.
-
6. _F]BNJ YFAHNAD IFJ NH
NHQY]VAYD]
QY]VAYD]
]fqunsn
]fqunsntds
tds @a`iî
@a`iîlnads
lnads 5
• _rdbfsndh`j fspfan`jnz`id fh sfkurni`i y s`jui fh fj tr`m`ed adh bdrl`anñh fh kfstnñh
`lmnfht`j d fiua`anñh `lmnfht`j.
• Nhkfhnfrd `lmnfht`j, fañjdkd d prdbfsndhfs `bnhfs adh bdrl`anñh fh Qfkurni`i y
s`jui fh fj tr`m`ed.
• _rdbfsndh`j adh fspfan`jnz`anñh fh kfstnñh `lmnfht`j y sfkurni`i y s`jui fh fj tr`m`ed.
• Yfahñjdkd fh adhtrdj `lmnfht`j adh bdrl`anñh ifldstr`i` fh Qfkurni`i y s`jui fh fj
tr`m`ed.
• Yfahñjdkd fh s`jui daup`andh`j d sfkurni`i y s`jui fh fj tr`m`ed adh bdrl`anñh fh
kfstnñh `lmnfht`j.
Fxpfrnfhan` J`mdr`j5
Rfnhtnau`trd (=9) lfsfs if Fxpfrnfhan`5 if jd` au`jfs infandacd (03) lfsfs fst`ràh
rfj`andh`ids adh fj fefranand if j` prdbfsnñh u dbnand dmeftd if j` bdrl`anñh prdbfsndh`j y
sfns (2) lfsfs fh j`mdrfs if idafhan`.
Adlpftfhan`s5
• _ràatna` if prnhanpnds y v`jdrfs îtnads uhnvfrs`jfs.
• Inspdsnanñh `j a`lmnd.
• C`mnjni`ifs Nhvfstnk`tn
Nhvfstnk`tnv`s.
v`s.
• L`hfed if krupds.
• Jnifr`zkd
• Adluhna`anñh fbna`z y `sfrtnv`.
• Idlnhnd Jfatd-fsar
Jfatd-fsarntur`j
ntur`j
• Idlnhnd `rkulfht`tnvd y prdpdsntnvd.
• Yr`m`ed fh fqunpd.
• L`hfed if j`s YNA.
@a tn vn
@atn vni`i
i`i Aj`v
Aj`vff (Fjfl
(Fjflfht
fhtds
ds if j`
j ` Adl
Adlpft
pftfha
fhan`)
n`) i
iff j` Hdr
Hdrl`
l` i
iff
Adlpftfhan` J`mdr`j.
A]ÎINYDQ IF J@ ADL_FYFHAN@ 0 Arîintds
IV]@ANÑH LÀSNL@ FQYNL@I@ _@]@ FJ JDK]D IFJ
93 cdr`s
@_]FHINU@EF.
@_]FHINU@E F.
=. ]FQVJY@IDQ IF @_]FHINU@EF
H¿ IFHDLNH@ANÑH
=0?=?06?0?0 R`jdr`r j` nlpdrt`han` if j` anui`i`hì` j`md
j`mdr`j
r`j adh mm`sf
`sf fh fj
@jtfr
@j tfrh`t
h`tnv
nv`
` =5
Yîahnad y Fxpfrtnan` fh fj àrf` tflàtna` IF]FACDQ CVL@HDQ ^ BVHI@LFHY@JFQ FH FJ
Y]@M@ED quf nlp`rtnrà fh su ifsflpfðd
Fxpfrnfhan` j`mdr`j5
Fxpfrnfhan`
Yrfnht` y sfns (12) lfsfs if Fxpfrnfhan`5 if jds au`jfs vfnhtf y dacd (=3) lfsfs fst`ràh
rfj`andh`ids adh fj fefranand fh Ifrfacds cul`hds y buhi`lfht`jfs fh fj tr`m`ed y Dacd (3) lfsfs
fh j`mdrfs if idafhan`
@jtfr
@j tfrh`t
h`tnv
nv`
` 15
Yîahnad _rdbfsndh`j y Fxpfrtnan` fh fj àrf` tflàtna` IF]FACDQ CVL@HDQ ^
BVHI@LFHY@JFQ FH FJ Y]@M@ED quf nlp`rtnrà fh su ifsflpfðd
Fxpfrnfhan` j`mdr`j5
Fxpfrnfhan`
Yrfnht`(1?) lfsfs if fxpfrnfhan` if jds au`jfs vfnhtf t(=?) fst`ràh rfj`andh`ids adh fj fefranand fh
Ifrfacds cul`hds y buhi`lfht`jfs fh fj tr`m`ed y infz (0?) lfsfs fh j`mdrfs if idafhan`
@jtfr
@j tfrh`t
h`tnv
nv`
` 95
Yfahñjdkd d au`trd `ðds if bdrl`anñh uhnvfrsnt`rn`, y Fxpfrtnan` fh fj àrf` tflàtna` IF]FACDQ
CVL@HDQ ^ BVHI@LFHY@JFQ FH FJ Y]@M@ED quf nlp`rtnrà fh su ifsflpfðd
Fxpfrnfhan`
Fxpfrnfhan` j`mdr`j5
Rfnhtnau`trd (=9) lfsfs if Fxpfrnfhan`5 if jds au`jfs Infandacd (03) lfsfs fst`ràh rfj`andh`ids adh fj
Bfac`5 ;1
fefranand fh Ifrfacds cul`hds y buhi`lfht`jfs fh fj tr`m`ed y Qfns (2) lfsfs fh j`mdrfs if idafhan`.
@jtfr
@j tfrh`t
h`tnv
nv`
` 65
_rdbfsndh`j uhnvfrsnt`rnd
uhnvfrsnt`r nd y Fxpfrtnan` fh fj àrf` tflàtna` IF]FACDQ CVL@HDQ ^ BVHI@LFHY@JFQ
FH FJ Y]@M@ED quf nlp`rtnrà fh su ifsflpfðd
Fxpfrnfhan` j`mdr`j5
Fxpfrnfhan`
Rfnhtnau`trd (=9) lfsfs if Fxpfrnfhan`5 if jds au`jfs Infandacd (03) lfsfs fst`ràh rfj`andh`ids adh fj
fefranand fh Ifrfacds cul`hds y buhi`lfht`jfs fh fj tr`m`ed dmeftd if j` bdrl`anñh prdbfsndh`j y Qfns
(2) lfsfs fh j`mdrfs if idafhan`.
Adlpftfhan`s5
- _ràatna` if prnhanpnds y v`jdrfs îtnads uhnvfrs`jfs.
- Inspdsnanñh `j a`lmnd.
- C`mnjni`ifs Nhvfstnk`tn
Nhvfstnk`tnv`s.
v`s.
- L`hfed if krupds.
- Jnifr`zkd
-
- Adluhna`anñh
Idlnhnd fbna`ztur`j
Jfatd-fsarn y `sfrtnv`
Jfatd-fsarntur`j
- Idlnhnd `rkulfht`tnvd y prdpdsntnvd
- Yr`m`ed fh fqunpd.
- L`hfed if j`s YNA.
2. ]FBF]FHYFQ
]FBF]FHYFQ MNM
MNMJNDK]ÀBNADQ
JNDK]ÀBNADQ
@b`h`idr Hõðfz, B. (=?02). Ifrfacd Adjfatnvd ifj Yr`m`ed. (Au`rt` Finanñh). Mdkdtà, Adjdlmn`5 Jfkns
Fintdrfs Q.@.
A`rrnzds`, E. & Lurnfj, @. (=??;). Iniàatna` p`r` drnfht`r j` pràatna` if jds ifrfacds cul`hds.
Ifbfhsdrì` ifj pufmjd.
Adhsfefrì` if Ifrfacds Cul`hds _rfsnifhan` if j` ]fpõmjna`. (=?09).
Fstr`tfkn` h`andh`j p`r` j` k`r`htì` if jds ifrfacds cul`hds =?09-=?19. Adhsujt`id fj 09 if eujnd
if =?02 fh5
cttp5//www.ifrfacdscul`hds.kdv.ad/Dmsfrv`tdrnd/_umjna`andhfs/Idaulfhts/=?09/09?306-
fstr`tfkn`Twfm.pib
Adhbfrfhan` Nhtfrh`andh`j ifj Yr`m`ed. (=?0=). _rnhanpnds y ifrfacds buhi`lfht`jfs fh fj tr`m`ed5 ifj
adlprdlnsd ` j` `aanñh. Knhfmr`. ]faupfr`id fh `kdstd if =?02 fh5
cttp5//www.njd.drk/pumjna/jnmida/njd/=?0=/00=M?>T6=Tsp`h.pib
Adrtf adhstntuandh`j. (=?06). Adhstntuanñh pdjìtna` if Adjdlmn`. Adhsujt`id fj 09 if eujnd if =?02 fh
cttp5//www.adrtfadhstntuandh`j.kdv.ad/nhnand/Adhstntuandh%=?pdjntna`%=?if%=?Adjdlmn`%=?-
%=?=?06.pib
Adhbfrfhan` Nhtfrh`andh`j ifj Yr`m`ed. (=?0=). _rnhanpnds y ifrfacds buhi`lfht`jfs fh fj tr`m`ed5 ifj
adlprdlnsd ` j` `aanñh. Knhfmr`. ]faupfr`id fh `kdstd if =?02 fh5
cttp5//www.njd.drk/pumjna/jnmida/njd/=?0=/00=M?>T6=Tsp`h.pib
Ifaj`r`anñh Vhnvfrs`j if jds ifrfacds cul`hds, `i`pt`i` y prdaj`l`i` pdr j` @s`lmjf` Kfhfr`j if
j` DHV fh su rfsdjuanñh =0; @ (NNN) ifj 0? if inanflmrf if 0>93.
Fsaufj` H`andh`j Qnhina`j. (=?00).
Iniàatna`s p`r` j` anui`i`hì` j`mdr`j 0. Adhsujt`id fj 09 if eujnd if =?02 fh
cttp5//www.anui`i`hn`j`mdr`j.drk/`racnvds/=?00TAJTini`atna`sT0.pib
Bfac`5 ;9
Vrnmf, I. (0>31). J` tfrafr` kfhfr`anñh if jds ifrfacds cul`hds y j` p`z. (_rnlfr` Finanñh).
Mdkdtà, Adjdlmn`5 _j`z` & E`hîs fintdrfs.
Kruhil`hh & Qt`cj. (=?06) Adld j` s`j fh j` sdp`. A`pìtujd 1.= L`hfed if adhbjnatds y hfkdan`anñh.
Adhsujt`id fj 09 if eujnd if =?02 fh www.l`hu`j- ini`atnad.adl/pib/adldTj`Ts`jTfhTj`Tsdp`T1-
=.pib
Cfjpifsg if j` DNY. (s.b) J` Ifaj`r`anñh if j` DNY rfj`tnv` ` jds prnhanpnds y ifrfacds buhi`lfht`jfs
fh fj tr`m`ed. Hd. 9. ]faupfr`id fh `kdstd if ]faupfr`id fh `kdstd if =?02 fh5
cttp5//www.njd.nht/walsp6/krdups/pumjna/---fifl`/---flpTfht/---
lujtn/idaulfhts/pumjna`tndh/walsT09=;30.pib
J` ifaj`r`anñh if prnhanpnds if j` (DNY). (=???). Vh hufvd nhstrulfhtd p`r` prdldvfr jds ifrfacds
buhi`lfht`jfs. ]faupfr`id fh `kdstd if =?02 fh5
cttp5//www.njd.drk/pumjna/jnmida/njd/=???/0??M?>T16;Tsp`h.pib
J` Ifaj`r`anñh if j` DNY. (0>>>). J` Ifaj`r`anñh Vhnvfrs`j if jds Ifrfacds Cul`hds. ]fj`tnv` ` jds
prnhanpnds y Ifrfacds Buhi`lfht`jfs ifj Yr`m`ed. ]faupfr`id fh `kdstd if =?02 fh5
cttps5//njd.usfrsfrvnafs.fxjnmrnskrdup.adl/vnfw/ifjnvfry/90NJDTNHQY/0=9=6;>02???=2;2
Jñpfz Aàrifh`s, I. (=?06). Ifrfacd j`mdr`j Adjdlmn`hd. (Qfkuhi` Finanñh). Mdkdtà, Adjdlmn`5
Krupd Fintdrn`j Nmàðfz.
LnhnstfrndNN.ifj
A`pìtujd tr`m`ed y j`
Adhsujt`id fj prdtfaanñh
09 if eujnd sdan`j.
if =?02 (=?06). _rnhanpnds y ifmfrfs buhi`lfht`jfs fh fj tr`m`ed.
fh www.lnhtr`m`ed.kdv.ad
nhtfrh`andh`j if jds ifrfacds cul`hds. Adhsujt`id fj 09 if eujnd if
D„Idhhfjj I. (=??9). Ifrfacd nhtfrh`andh`j
=?02 fh cttp5//www.cacr.drk.ad/pumjna`andhfs/jnmrds/DIdhfjj%=?p`rtf0.pib
Drk`hnz`anñh Nhtfrh`andh`j ifj Yr`m`ed (DNY). (=?09) Flprfs`s sdstfhnmjfs5 arf`anñh if làs y
lfedrfs flpjfds, Knhfmr` Qunz`, Hdvnflmrf. cttp5//www.njd.drk/walsp6/krdups/pumjna/---fiTflp/---
fiTflpTlsu/idaulfhts/pumjna`tndh/walsT036=3=.pib
Drk`hnz`anñh Nhtfrh`tndh`j ifj Yr`m`ed (DNY). (=?0?) Yr`m`ed ifafhtf y prdiuatnvd p`r` j` euvfhtui.
@prfhinfhid jds ifrfacds buhi`lfht`jfs fh fj Yr`m`ed Ydld 05 L`hu`j ifj Bdrl`idr. Jnl`.
]faupfr`id fh `kdstd if =?02 fh5
cttp5//www.njd.drk/pumjna/jnmida/njd/=?0?/00?M?>T032Tsp`hTvdj.0.pib
Drk`hnz`anñh Nhtfrh`tndh`j ifj Yr`m`ed (DNY). Adhdafr jds ifrfacds buhi`lfht`jfs fh fj tr`m`ed.
(s.b). ]faupfr`id fh `kdstd if =?02 fh5
cttp5//www.njd.drk/pumjna/jnmida/njd/=??>/0?>M?>T9=;Tsp`hTv0.pib
Drk`hnz`anñh
jfatur` màsna`Nhtfrh`andh`j ifj Yr`m`ed.
p`r` Drk`hnz`anñh (DNY)._rnlfr`
snhina`jfs. (=??>).finanñh.
C`mj`lds if tr`m`edfh
]faupfr`id ifafhtf.
`kdstd Kuì` if j`fh5
if =?09
cttp5//www.njd.drk/pumjna/jnmida/njd/=??>/0?>M?>T11;Tsp`h.pib
Drk`hnz`anñh Nhtfrh`andh`j ifj tr`m`ed DNY (=??6). Ifrfacds buhi`lfht`jfs fh fj tr`m`ed. Adhvfhnds
Buhi`lfht`jfs y prndrnt`rnds, lfa`hnslds if Adhtrdj y dmsfrv`andhfs if j` Adlnsnñh if Fxpfrtds
fh @pjna`anñh if Adhvfhnds y ]fadhdanlnfhtds. Jnl`. ]faupfr`id fh `kdstd if =?02 fh5
cttp5//www.njd.drk/pumjna/jnmida/njd/=?0=/00=M?>T6=Tsp`h.pib
]`lìrfz, B. (=?0?). A`rtnjj` kuì` utnjnz`anñh HNY fh ifansndhfs Euinan`jfs. _rdyfatd _rdldanñh if
_rnhanpnds y Ifrfacds Buhi`lfht`jfs fh fj Yr`m`ed - DNY. Mdkdtà5 DNY/ _rdyfatd _rdldanñh if
_rnhanpnds Buhi`lfht`jfs fh fj Yr`m`ed. ]faupfr`id fh `kdstd if ]faupfr`id
Bfac`5 ;6
Kfstdr if j` ]fi
@prdm`anñh
@sfsdr if ]fi ]fi if Aujtur`.
/Inrfaanñh H`andh`j if
Bdrl`anñh.
ADHY]DJ IF A@LMNDQ
Ifsarn
Ifsarnpanñh
panñh ifj
a`lmnd ]`z
]`zñh
ñh ifj a`lmnd Bfac` ]fspdhs`mjf (a`rkd)
Hdlmrf
Hdlmr f A`
A`rkd
rkd Ifpf
Ifpfhifhan
hifhan`` /]f
/]fi
i
]fvnsnñh
@prdm`anñh
Bfac`5 ;;