Trabalho Final Did. Contabilidade

7/22/2019 Trabalho Final Did. Contabilidade

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ZOEKOPßOQ QNJZO F \ZÆ]IAF MNAOG]O

DOQ]ZFMN OD OGQIGN MF OANGNDIF O ANG]FJIKIMFMO

MIMÆ]IAF MF ANG]FJIKIMFMO

MNAOG]O \ZNE. FG]ÑGIN MN AFZDN

DOQ]ZFGMN \OMZN FROUOMN

MORODJZN, :<61

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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán

Mimætiaf mf Angtfjikimfmo:<61/:<6=

ÄGMIAO

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N \F\OK MF MIMÆ]IAF GN OGQIGN......................................................................... 6

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JZOUO FGÆKIQO MF OUNK_ÃÁN MF ANG]FJIKIMFMO ................................... ::

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OGV_FMZFDOG]N MN DÑM_KN .......................................................................... 1?

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C_IF MO F\ZOGMIRFCOD ....................................................................................... 5?

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OPOZAÄAINQ O \ZN\NQ]FQ MO ZOQNK_ÃÁN ...................................................... 99

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FUFKIFÃÁN EIGFK MN DÑM_KN ........................................................................ 6?=



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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn

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Ägmiao

6.6. Ns angtrijutns mf igstituiãán Osankf pfrf n ang`oaidogtn ............................................... 1

6.:. Fs ostrftécifs mo ogsign-fprogmizfcod gf sfkf mo fukf .................................................... 5

6.1. F pkfgieiafãán andn supnrto mo fãán mn prneossnr ......................................................... 6<

6.=. F fvfkifãán andn ugimfmo mo domimf mns ang`oaidogtns .............................................. 61

6.?. F pomfcncif and roaursn f gnvfs eorrfdogtfs mo ogsign ............................................... 6?

Zoeorogaifãán ............................................................................................................................... 69





1

6.6. Ns angtrijutns mf igstituiãán Osankf pfrf n angòaidogtn

Ì Omuafãán afjo ud pfpok eukarfk o igmispogsævok pfrf pnssijikitfr udf angtäguf fquisiãán o

mosogvnkvidogtn mo fprogmizfcogs/angòaidogtns, jod andn, ud angbugtn mo andpotâgaifs,

endogtfgmn, od siduktêgon, f igakusán mo tnmns ns igmivämuns gf snaiomfmo.

Gfs pfkfvrfs mo Afstrn (:<<:, p. 3:), ‛omuafãán é udf pfkfvrf quo ogangtrf f suf rfiz otidnkñciaf

gn kftid, od omuaoro. Omuaoro é angmuzir enrf mo. Omuafr é pnis fandpfg`fr ud poraursn quo

idpkiaf udf migêdiaf trfgsitivf. Omuafr é pfrtir mo ngmo so ostæ pfrf ud fkcuros imofk—. \rnssocuo

fquokf futnrf (:<<:, pp. 3:-31) feirdfgmn quo, ‛mosmo quo oxistidns, sndns ogvnkvimns gud

prnaossn quo gns dnkmf, istn é, quo gns omuaf pnrquo gns fbumf f mosfjrna`fr fs virtufkimfmos

angtimfs gf gnssf gfturozf o f fbustæ-kfs fn doin gn qufk ostfdns igsorimns—.

\frf Kogcrfgm (6906, p. 6<3) ‛f omuafãán movo efvnroaor n ostfjokoaidogtn mo ostruturfs o

détnmns quo fbumod n sor ùdfgn, fn kngcn mo tnmf f suf oxistâgaif, f efzor fprogmizfcogs— quo

angtrijufd, n dfis pnssävok, pfrf f suf futngndif o prñprin mosogvnkvidogtn omuaftivn, fssid, f

Omuafãán movoræ sor ogafrfmf andn ud doin privikocifmn pfrf endogtfr nu pnssijikitfr ud

mosogvnkvidogtn dfis `frdnginsn mn @ndod.

Ftogmogmn fn suprftrfgsaritn, tnrgf-so ñjvin quo n ftn mo omuafr andpoto ì snaiomfmo o, od

pfrtiaukfr, ì efdäkif dfs é gf osankf, od ospoaifk mogtrn mf sfkf mo fukf, quo ìs arifgãfs, fns

fmnkosaogtos o fns bnvogs é prnpnraingfmf f omuafãán gn sogtimn mo fssidikfãán mo fprogmizfcogs o

andpotâgaifs quo kòs pordito n ogriquoaidogtn mo si prñprin o mf suf rokfãán and ns nutrns, quo

ns tnrgf afpfzos mo igtorfcirod gn dugmn od quo vivod, quo ns efz arosaor andn \ossnf.

Gán sogmn protogsán fjnrmfr n angaoitn mo Omuafãán gf suf pkogitumo, gf vormfmo idpnrtf

andproogmor quo osto ogaorrf udf ærmuf moeigiãán mfmf f suf andpkoximfmo igträgsoaf, tnmfvif, n

dosdn gán fangtoao qufgtn fn ftn ftrfvés mn qufk so prnaossf f Omuafãán, istn é, n ftn omuaftivn, pnis é angsogsufk quo osto é odigogtodogto snaifk, andn pnmodns momuzir mfs pfkfvrfs mo \fträain

(6901, p. 56) qufgmn gns miz quo ‛n prnaossn omuaftivn é ud prnaossn odigogtodogto rokfaingfk o

migêdian Xpnis ostoT angsisto, mo efatn, gudf rokfãán ogtro ud suboitn omuaftivn o ud fcogto

omuaftivn—.

\frf quo tfis prnpñsitns sobfd vorieiafmns, é goaossærin ftogmor fn prnaossn mo ogsigfr quo, pfrf

Znkmán (:<<9, p. ??) anrrospngmo ì fãán ospoaifkizfmf, prndnvimf igtogaingfkdogto pnr pfrto mo





=

fkcuéd motogtnr mo angòaidogtns aiogtäeians pfrf nutrod afrogto mo sfjoros gn mndägin mo udf

motordigfmf ærof ospoaifkizfmf mo angòaidogtn, tnrgfgmn-so ovimogto quo pfrf mfr audpridogtn f

ostfs prodissfs é goaossærif f idpkodogtfãán mo ostrftéciafs afpfzos mo cfrfgtir n suaossnmfquokfs fprogmizfcogs. Gns tordns mostf rovisán mf kitorfturf, f omuafãán,

XMTovo sor ogafrfmf andn udf angstruãán angtäguf mn sor ùdfgn, mns sous sfjoros ofptimÿos, mf suf afpfaimfmo mo misaorgir o fcir. Movo kovfr afmf ud f tndfr angsaiâgaif mo si

prñprin o mn doin fdjiogto quo n rnmoif, o f mosodpog`fr n pfpok snaifk quo kò afjoogqufgtn trfjfk`fmnr o aimfmán. (Moknrs ot fk. 6995, p. 60)

Gfturfkdogto quo ns mosfeins mfs osankfs mn séaukn PPI sán duitn mieorogtos mfquokos quo so

angòaorfd fté aoraf mns fgns 3< mn séaukn fgtorinr, nu dosdn mn séaukn fgtoaomogto, pnis f

eiknsneif mf osankf pfrf tnmns, tfdjéd mosicgfmf pnr osankf mo dfssfs, trfgsenrdnu-so gud

eogñdogn cknjfk fssogto gud ‛dnmokn quo so mosogvnkvou gf Ournpf o quo, pfukftigfdogto, sotnrgf ugivorsfk, moanrrogmn f suf enrãf proaisfdogto mf afpfaimfmo modngstrfmf od so feirdfr gán

andn n dok`nr sistodf dfs andn n ògian pnssävok o idfcigævok— (Qtnor, Anrtosán & Anrroif,

:<<6, p. 6:6).

Gán njstfgto, ‛f dfssieiafãán mn ogsign o n dnvidogtn pokf osankf igakusivf, trfgsenrdnu n

fdjiogto osankfr gud ospfãn oxtrodfdogto andpkoxn, fcrossivn o duitn andpotitivn, gn qufk fs

osankfs proaisfd mo fprogmor f aruzfr erngtoirfs aukturfis o concræeiafs— (Afmoto, :<66, p. 6<).

É gostos tordns quo n ostumn mns fangtoaidogtns nanrrimns gf osankf tod roaojimn pfrtiaukfr

igtorosso fn kngcn mns òktidns fgns ftogmogmn fn sou pfpok ossogaifkdogto mo ‛fcâgaif snaifk,

dosdn qufgmn ns njbotivns moeigimns so roeorod fn mosogvnkvidogtn ancgitivn mns fkugns—

(Zijoirn, :<<5, p. 6:). Gfs pfkfvrfs Eorroirf (:<6:, p. :) fgfkisfr f osankf gudf snaiomfmo afmf voz

dfis andpkoxf ngmo fs ‛prætiafs o rokfãÿos snaifis so roangeicurfd f ud ritdn afmf voz dfis

igtogsn, tnrgf-so tán mosfeifgto qufgtn frrisafmn—. \frf Afjritn & Nkivoirf (699:, p. 16-1:),

F osankf movo prnpnraingfr oxporiâgaifs pntogaifkdogto riafs (…) quo sñ surtirán n oeoitnmosobfmn so so fmoqufrod fns angtoòmns o enrod poreoitfdogto vivimfs o faoitos pokns fkugns(…)Xquostingfgmn-soT n pfpok mn prneossnr od tnmn osto prnaossn, bæ quo kò afjo corir n rofk

pomfcñcian (igmisautivokdogto ud sujsistodf mn rofk snaifk), mo pfraorif and ns rostfgtosigtorvogiogtos gn fatn pomfcñcian.

Efao fn fgtorinrdogto roeorimn o fssudigmn f osankf andn knafk mo oxaokâgaif pfrf f prndnãán mf

dumfgãf igmivimufk o ankotivf, f mostfafr quo, gfs pfkfvrfs mo Qikkigs, Rfrigs & Dukenrm (:<<:, p.





?

:=), ‛tò sa`nnk eugatings fs f kofrgigc nrcfgisfting ig nrmor tn angtiguo tn idprnvo porenrdfgao

fgm juikm afpfaity tn dfgfco a`fgco—6.

\frf Znmräcuoz (:<66, p. :=), ftufkdogto angstftfd-so,

XGTuovfs angaopaingos mimæatiafs, ang égefsis og ok givok domin og kf enrdfaiñg moandpotogaifs, kfs quo puomog ogtogmorso andn2 afpfaimfmos andpkobfs igtocrfmfs quo sodftorifkizfg og ugf midogsiñg prfcdætiaf8 os moair, so protogmo kf enrdfaiñg mo subotnsroekoxivns, rospngsfjkos mo sus fatns y andprndotimns snaifkdogto, quo nporog ang aroftivimfmog kns mieorogtos ædjitns mo su fativimfmo.:

Gosto angtoxtn idpnrtf, socugmn Afjritn & Nkivoirf (699:, p. 1<-16),

XZToekotir snjro f idpnrtêgaif o n sicgieiafmn XmnT prnaossn mo ogsign-fprogmizfcod mfrofkimfmo snaifk gn qufk fkugns o prneossnros ostán odpog`fmns. (…) X]fdjéd fTandpkoximfmo o igaortozf quo afrfatorizfd f vivâgaif snaifk njricfd-gns f njsorvfr f

rofkimfmo oxfatfdogto gossf porspoativf (…) Xpokn quo fT pfr mn mosogvnkvidogtn mf aiâgaif omf toagnkncif igorogto f tnmn n fvfgãn o prncrossn mf ùdfgimfmo urco ogqufmrfr tnmf f

prnmuãán toñriaf aiogtäeiaf gn rofk snaifk. (…) XNgmo njvifdogto n ogenquo mf ftufãán mn prneossnr movoræ sor n fkugn ogqufgtnT prntfcngistf mn prnaossn omuaftivn Xsogmn movor mn prneossnrT prnpnraingfr-kò oxporiâgaifs quo angtrijufd pfrf ud fkfrcfdogtn mo `nrizngtos oud quostingfdogtn mfs snkuãÿos ogangtrfmfs, mo enrdf f quo oko sfijf dnvidogtfr-so gnospfãn naupfmn pokf igstituiãán osankfr o gn angtoxtn dfis fkfrcfmn mf vimf snaifk.

É rokovfgto ftogmor tfdjéd ì pronaupfãán trfgsmisaipkigfr o igtormisaipkigfr fn gävok mo angtoòmns

o ftivimfmos quo movod gnrtofr n pfpok mfs misaipkigfs, pfrf Fjrfgtos (:<<6, p. 0) é idpnrtfgto

roeorir quo,

XFT osankf gán é udf sndf mo fukfs mo værifs misaipkigfs tntfkdogto sopfrfmfs udfs mfs nutrfsdfs sid ud ospfãn mo omuafãán pfrf f aimfmfgif, o quo n aurräaukn gán é udf sndf modftérifs f ogsigfr dfs sid ud prnboatn mo rofkizfãán mo fprogmizfcod o mo mosogvnkvidogtnmo andpotâgaifs quo movo prnpnraingfr fns fkugns oxporiâgaifs sicgieiaftivfs mo ud dnmnanorogto frtiaukfmn ogtro fs sufs mivorsfs andpngogtos.

6 ]rfmuãán kivro2 Fs eugãÿos mf osankf, andn udf nrcfgizfãán mo fprogmizfcod, sán f angtigufãán mf

dok`nrif mn mosodpog`n o fudogtn mf afpfaimfmo mo corir f dumfgãf

: ]rfmuãán kivro2 Gnvfs angaoãÿos mimætiafs, and ogefso gn gävok démin mo enrdfãán mo andpotâgaifs, n

quo pnmo sor ogtogmimn andn2 andpkoxfs afpfaimfmos igtocrfmfs quo so dftorifkizfd gudf midogsán

prfcdætiaf, nu sobf, protogmo-so f enrdfãán mo suboitns roekoxivns, rospngsævois pokns sous ftns o

andprndotimns snaifkdogto, quo ftuod and ariftivimfmo gns mieorogtos êdjitns mf suf ftivimfmo





5

6.:. Fs ostrftécifs mo ogsign-fprogmizfcod gf sfkf mo fukf

Gn quo angaorgo ìs dotnmnkncifs mo ogsign-fprogmizfcod, n pfpok mn prneossnr fssudo pfrtiaukfr

igtorosso gf domimf od quo osto é rospngsævok pokf idpkodogtfãán o angmuãán mfs ostrftécifs timfs

andn angvogiogtos fn suaossn omuaftivn. Qnjro ostf todætiaf, f dogaingfr quo pfrf Znkmán (:<<9,

pp. ?0-5<) f ostrftécif mo ogsign prossupÿo n pkfgofdogtn mo fãÿos oeiafzos, n quo idpkiaf fssudir

udf pnsturf ostrftéciaf pnr enrdf f arifr ud poraursn nriogtfmn o and udf eigfkimfmo

movimfdogto trfãfmf quo prnpnraingo f fprogmizfcod mo angaoitns o pnssijikito f fquisiãán mo

andpotâgaifs pnr ud angbugtn mivorsieiafmn mo fkugns.

_d dosdn angbugtn mo ftivimfmos nu tfroefs pnmo sor nrcfgizfmn socugmn ostrftécifs mieorogtos

mopogmogmn mf angaoãán o eigfkimfmo quo so protogmo fkafgãfr, pnr nutrn kfmn, pfrf udf dosdf

ostrftécif pnmorán sor tfdjéd angsimorfmfs téagiafs mieorogaifmfs. Gfturfkdogto quo, n sogtimn mf

angaoãán o pkfgofdogtn mo ud angbugtn mo fãÿos movoræ tor od kig`f mo angtf f njtogãán nu

dfxidizfãán mn rosuktfmn protogmimn.

\frf Znkmán (:<<9, p. ?5) f ostrftécif mo ogsigfr ‛trftf mo prnaurfr f dok`nr o dfis oeiafz vif pfrf

ns fprogmogtos, gn sou angbugtn o gf igmivimufkimfmo mo afmf ud—. \rnssocuo fquokf futnrf (:<<9,

p. ?0), f ostrftécif mo ogsign fssogtf od trâs prossupnstns aruaifis, f sfjor2 imogtieiafãán mfostrftécif andn angaoãán cknjfk pnr enrdf f rougir igenrdfãán portigogto, roanrrogmn fn

quostingfdogtn fgfkätian snjro fs todætiafs, mojftos mo pngtns mo vistf mo dnmn f fpurfr fs

eigfkimfmos o privikécins pfrf ns fkugns8 imogtieiafãán mns doins o mns dnmns osank`imns,

gndofmfdogto, fs tfroefs, fs ftivimfmos o fs téagiafs idpkiafmfs8 o pnr òktidn, ftogmor fns dnmns

mo fvfkifãán quo efzod sogtimn gf ostrftécif idpkodogtfmf.

Gfs pfkfvrfs mo Zijoirn (:<<5, p. 6:) fs ‛XiTgtorfaãÿos snaifis cfg`fd ospfãn mogtrn mf sfkf mo

fukf ogtro ns mieorogtos suboitns ogvnkvimns od tnmn n prnaossn mo ogsign/fprogmizfcod

(fkugns/prneossnr o fkugn/fkugn)—, mfä quo qufgmn efkfdns mo ostrftécifs mo ogsign-fprogmizfcod,

é igmisautävok f idpnrtêgaif ftrijuämf ì sfkf mo fukf, knafk ngmo gudornsfs situfãÿos nanrrod, udfs

pnr igiaiftivf movimfdogto pkfgieiafmfs o quo bustieiafd ns prnpñsitns mo tnmn n prnaossn, tnmfvif,

nutrfs situfãÿos quo pnmod fangtoaor mogtrn mf sfkf mo fukf mo enrdf igosporfmf, od fkcudfs

situfãÿos, mo tnmn igmosobævois gud angtoxtn quo so protogmo sor angstrutnr mo udf omuafãán

oxodpkfr.





3

Aogtrfgmn f rovisán mf kitorfturf gn quo angaorgo fns fspotns dorfdogto omuafaingfis quo

suaomod gf sfkf mo fukf, pridoirfdogto idpnrtf ftogmor fn efatn mo quo ‛XfTs oxicâgaifs mn ogsign

idpkiafd and eroquâgaif quo ns fkugns pordfgoãfd duitfs `nrfs gf sfkf mo fukf, knafk ngmoosarovod, osautfd, roekotod, igtorfcod and ns sous ankocfs, fprogmod— (]oixoirf & Zois, :<6:,

p. 65:). \nr nutrn kfmn, é mosobævok quo ostf so trfgsenrdo ‛gud fdjiogto mo angenrtn o jod-ostfr,

porditigmn f igtorfãán o ngmo sobf fcrfmævok trfjfk`fr— (]oixoirf & Zois, :<6:, p. 65:).

Angvéd sfkiogtfr quo fgfkisfr f sfkf mo fukf ‛od quo fs prætiafs o rokfãÿos snaifis so roangeicurfd

f ud ritdn afmf voz dfis igtogsn, tnrgf-so tán mosfeifgto qufgtn frrisafmn— (Eorroirf, :<6:, p. :).

Figmf gfs pfkfvrfs mfquoko futnr (:<6:, p. :),

F sfkf mo fukf gán é fpogfs ud ospfãn mo fprogmizfcod mo angtoòmns osankfros. É tfdjéd udospfãn mo snaifkizfãán mo gnrdfs o rocrfs (n a`fdfmn aurräaukn nauktn) o figmf ud doin moandugiafãán o igtorfãán and prnaossns dogns oxpkäaitns mo gocnaifãán8 gn eugmn, ud bncn moenrãfs mo ftnros.

Bæ Frogms (:<<0, p. 61=) feirdf quo,

]nmfs fs sfkfs mo fukf sán knafis duitn dnvidogtfmns, afrfatorizfmns pnr udf crfgmovfriomfmo mo fativimfmos siduktêgofs2 igstruãán igmivimufk o od crupn, snaifkizfãán, costán moangekitns, fativimfmos mo fvfkifãán o fbustos mo òktidf `nrf f fangtoaidogtns igosporfmns. Fkédmo sorod andugimfmos mo fprogmizfcod auimfmnsfdogto pkfgofmfs, fs sfkfs mo fukf sánangtoxtns snaifis ngmo ns angekitns o fdizfmos tâd kucfr. Qán n aogærin mo eostfs, visitfs oværifs nutrfs fativimfmos.

Ogtro ns ftnros ogvnktns gosto bncn, f mostfafr ns prneossnros quo, ‛ogqufgtn fcogtos omuaftivns,movod prnpnraingfr fn fkugn gán sñ f fquisiãán mo ang`oaidogtn aiogtäeian, dfs tfdjéd n

mosogvnkvidogtn mo `æjitns mo pogsfdogtn mo quo ostos goaossitfd pfrf so tnrgfrod aimfmáns

auktns, rospngsævois o kivros— (Zijoirn, :<<5, p. 6:).

N pfpok mn prneossnr é propngmorfgto gf idpkodogtfãán mfs ostrftécifs mo ogsign-fprogmizfcod,

pokn quo idpnrtf mostfafr quo ‛gns òktidns fgns fssistiu-so f udf fdpkifãán mn pfpok mn prneossnr

gn quo miz rospoitn ìs sufs rospngsfjikimfmos o oxicâgaifs gf omuafãán mns fkugns— (Afmoto, :<66,

p. 6). Angtiguf f futnrf (:<66, p. 6) fn eugmfdogtfr f suf feirdfãán gns proaoitns mo Ostovo (6996)

quo ogtogmor `fvor udf ‛mosrospngsfjikizfãán pnr pfrto mns fcogtos trfmiaingfis mo snaifkizfãán

(efdäkif, fdjiogto prñxidn o crupns snaifis nrcfgizfmns)—, pokn quo f osankf viu-so njricfmf f

‛fudogtfr f suf rospngsfjikimfmo o, angsoquogtodogto, ftigcir ud ostftutn privikocifmn gn quo miz

rospoitn ì angmuãán mf ftrijuiãán mo sicgieiafmns, snjro n dugmn quo gns rnmoif— (Afmoto, :<66, p.

6).

É gosto sogtimn quo pfrf Zijoirn (:<<5, p. 6:),





0

Afjo fn prneossnr sor ignvfmnr, idpkodogtfgmn dotnmnkncifs quo ogvnkvfd fativfdogto nfkugn, quo kòs porditf f utikizfãán mn angòaidogtn o fs afpfaimfmos mo afmf ud,angtrijuigmn fssid, pfrf udf dumfgãf gf situfãán mn ogsign mfs aiâgaifs, quor f gävok

ancgitivn, quor f gävok ftitumigfk.Imoif sodok`fgto tod Uoicf (:<<9, p. ?0) fn frcudogtfr quo,

XATfjo fn prneossnr prnmuzir o nriogtfr ftivimfmos mimætiafs, goaossærifs pfrf quo ns fkugnsmosogvnkvfd sou prnaossn mo fprogmor. N prneossnr fbumf f fprogmor, f sistodftizfr ns

prnaossns mo prnmuãán o fssidikfãán mo angòaidogtns pfrf cfrfgtir f fprogmizfcod oeotivf. N prneossnr nriogtf, miroaingf n prnaossn mo ogsigfr, udf voz quo f fprogmizfcod é nriogtfmf pokn ogsign. N prigaäpin mimætian ogeftizf n pfpok domifmnr mn prneossnr o f futnftivimfmo mnfkugn.

Gf npigián mo Afjritn & Nkivoirf (699:, p. 11-1=),

XNT prneossnr gán pnmo roausfr fs oxporiâgaifs o fprogmizfcogs mo quo ns sous fkugns bæ so

fprnprifrfd, gán pnmo god movo roausfr ns sistodfs gán enrdf is mo ogsign (…) XfTn igvés moroausfr ossfs fprogmizfcogs, n prneossnr movoræ susaitfr n mojfto od tnrgn mo imoifs, pnr vozosfpogfs igtuämfs o mo efatns quo angvuksingfd n rofk o angeugmod n fkugn, pnis sñ mn angerngtnmo enrdfs mivorsfs mo kor n rofk snaifk n fkugn pnmoræ, od futngndif, angstruir n sou sfjor o,fssid, moaimir mo enrdf arätiaf o angsaiogto snjro f suf igtorvogãán gosso rofk. (…) XAfjogmnfn prneossnrT susaitfr f aurinsimfmo igtokoatufk o n cnstn pokf posquisf, gn sogtimn mnkovfgtfdogtn mo prnjkodfs o mf enrdukfãán mo ìpñtosos, prnpnraingfgmn n mosogvnkvidogtnmo ftitumos rospoitfmnrfs mfs mieorogãfs moanrrogtos mn roangòaidogtn mf rokftivimfmo mnsnaifkdogto ostfjokoaimn.

\frf Ansdo & ]rigmfmo (:<6<, p. 10), ‛idpnrtf fjnrmfrdns, n pfpok mns prneossnros andn

rospngsævois pokn mosogvnkvidogtn mo igiaiftivfs rokfaingfmfs and f prndnãán mo andpotâgaifs o

ostrftécifs mo futnfprogmizfcod mns fkugns, quor fs prñprifs midogsÿos ostruturfgtos sujbfaogtos ftfis igiaiftivfs—. Figmf snjro n pfpok mn prneossnr, trfmiaingfkdogto angeigfmn ì trfgsdissán mo

angòaidogtns, f roeorir quo osto tovo mo ovnkuir o `nbo n prneossnr tod mo sor ud costnr mf sfkf mo

fukf, ud nrcfgizfmnr mf fprogmizfcod, motogtnr mo ud angbugtn mo andpotâgaifs rokfaingfis f pfr

mfs andpotâgaifs mimætiafs o mfs igorogtos ì dftérif quo koaingf, fssid, pfrf Kuahosi (6991, p.

66?), n prneossnr ‛fssudo n pfpok mo domifmnr ogtro f aukturf okfjnrfmf, faudukfmf o od prnaossn

mo faudukfãán mf ùdfgimfmo—, pokn quo, ‛gosto gnvn angtoxtn igtorossf sfjor mo quo dnmn n

prneossnr pnmo efzor f costán mf suf sfkf mo fukf, cfrfgtigmn ud fdjiogto efaikitfmnr mo

fprogmizfcogs— (Afmoto, :<66, p. =:).

Andn roeorimn faidf, ‛XfT sfkf mo fukf é ud ospfãn pnr oxaokâgaif ngmo n prneossnr pnmo igtorvir—

(Zijoirn, :<<5, p. 61), pnis é idpnrtfgto quo n prneossnr gán ftogmf fpogfs ì trfgsdissán mns

angtoòmns aiogtäeians dfs tfdjéd fn mosogvnkvidogtn mo ‛ftitumos o andpotâgaifs quo porditfd f

angstruãán mo udf snaiomfmo quo, suboitf f udf angstfgto trfgsenrdfãán, so quor dfis bustf,





9

snkimærif o kivro— (Zijoirn, :<<5, p. 61). \froao portigogto farosaogtfr quo, gfs pfkfvrfs mo Eroiro

(6995, p. 05),

XNT jnd prneossnr é n quo angsocuo, ogqufgtn efkf, trfzor n fkugn fté f igtidimfmo mndnvidogtn mo sou pogsfdogtn. Quf fukf é fssid ud mosfein o gán udf ‛afgticf mo gigfr—.Qous fkugns afgsfd, gán mnrdod. Afgsfd pnrquo fandpfg`fd fs imfs o vigmfs mo sou

pogsfdogtn, surproogmod sufs pfusfs, sufs mòvimfs, sufs igaortozfs.

Ftogmogmn pnr dndogtns ì goaossimfmo mo udf costán mf sfkf mo fukf oeiafz, Frogms (:<<0, p.

63:) prnpÿo udf costán provogtivf, fn gävok mo andpnrtfdogtns, mo fdjiogto o mo aurräaukn.

Figmf pfrf fquoko futnr (:<<0, p. 63:), ossf costán mopogmo mf afpfaimfmo mns prneossnros

‛utikizfrod ostrftécifs mo ogsigns oe iafzos, o mo tnrgfrod fs fukfs igtorossfgtos pfrf ns sous

fkugns—.

\frf Afmoto (:<66, p. =?),

Fn cfrfgtir udf costán mo sfkf oeiafz, aogtrfmf gudf pronaupfãán and n fkugn o n fdjiogtomf sfkf mo fukf, n prneossnr cfrfgto dfis efaikdogto quo f fquisiãán mo andpotâgaifs é oeotufmfand suaossn, gud fdjiogto efaikitfmnr mo fprogmizfcogs, gn qufk f mivorsimfmo mo ostrftécifs of omuafãán pfrf udf aimfmfgif, sán ostrftécifs mo supnrto mn mosogvnkvidogtn ancgitivn,snaifk o aukturfk mn fkugn. Fn dosdn todpn and f fquisiãán mossfs andpotâgaifs n igmivämunostfræ dok`nr propfrfmn pfrf ftrijuir sicgieiafmns fns gnvns angòaidogtns quo surbfd ftrfvésmo udf omuafãán gán-enrdfk, od fdjiogtos mieorogtos mf sfkf mo fukf.

\frf @frcrofvos (:<<=, pp. 6?-65) sor prneossnr é tfdjéd tor f afpfaimfmo mo andproogmor f

rofkimfmo oxtorinr ì sfkf mo fukf, pnr enrdf f propfrfr ns fkugns pfrf sorod aimfmáns mn dugmn,

pokn quo, vnktfdns ì prodissf igiaifk mf goaossimfmo idporftivf mo angstruãán mo andugimfmos mo

fprogmizfcod afpfzos mo mfr rospnstf ìs dfgieostfãÿos oxtorinros.

]fdjéd n fkugn fssudo ud pfpok mo ftufãán mogtrn mf sfkf mo fukf. \frf Kuahosi (6991, p. 66=)

‛n omuafgmn é fquoko quo, pfrtiaipfgmn mn prnaossn, fprogmo o so mosogvnkvo, enrdfgmn -so andn

suboitn ftivn mo suf ìstñrif possnfk andn mf ìstñrif ùdfgf—, mostf enrdf, é faoitævok

andproogmor quo n fkugn é ud ftnr afpfz mo fmquirir angòaidogtn, dfs pfrf quo tfk sobf pnssävok

é goaossærin quo oko pfrtiaipo ftivfdogto gf sfkf mo fukf, dfs pfrf quo tfk sobf pnssävok, f ftufãán

mf osankf o mn prneossnr sán okodogtfros bæ quo prndnvod udf igtogaingfkimfmo ospoaäeiaf quokiditf nu pnssijikitf f fãán mn fkugn, quor gn angtoxtn osankfr, quor gf sfkf mo fukf, rospotivfdogto.

]nrgfgmn fquokf prodissf od rofkimfmo, n fkugn pfssf f sor ogafrfmn andn okodogtn ftivn,

pfrtiaipftivn, futñgndn o igmopogmogto, mfä quo ‛XoTaknmo f imoif mn fprogmor f fprogmor— (Efrifs,

:<<9, p. =:), nu sobf, gfs pfkfvrfs mfquokf futnrf (:<<9, p. =1) n fkugn ‛fcnrf é roangòaimn andn

suboitn afpfz mo angstruir angòaidogtn, naupf n aogtrn mn prnaossn mo enrdfãán—. Qo fgtos f





6<

igtogãán mf omuafãán orf f ‛enrdfãán mn `ndod fmoqufmn ì ugieiafãán mf snaiomfmo mosobfmf,

fcnrf é timf andn angmiãán pfrf n mosogvnkvidogtn gfturfk mn `ndod— (Dfrtigs, :<<5, p. 6<).

Qocugmn Afjritn & Nkivoirf (699:, p. 16),

Qogmn n fkugn n prigaipfk prntfcngistf mn prnaossn omuaftivn, é gnssn movor prnpnraingfr-k`ooxporiâgaifs quo angtrijufd pfrf n fkfrcfdogtn mo `nrizngtos o ud quostingfdogtn mfssnkuãÿos ogangtrfmfs, mo enrdf f quo oko sfijf dnvidogtfr-so gn ospfãn naupfmn pokfigstituiãán osankfr o gn angtoxtn dfis fkfrcfmn mf vimf snaifk. (…) X\nrpnraingfgmnToxporiâgaifs pntogaifkdogto riafs ‑ mojftos, posquisf mnaudogtfk, sidukfãÿos, trfjfk`ns odcrupn, ota. ‑ quo sñ surtirán n oeoitn mosobfmn so so fmoqufrod fns angtoòmns o enrod

poreoitfdogto vivimfs o faoitos pokns fkugns—.

6.1. F pkfgieiafãán andn supnrto mo fãán mn prneossnr

Idpnrtf fcnrf ftogmor ì dotnmnkncif, gndofmfdogto, ì pkfgieiafãán quo angstitui ud prnaossn quo

visf nrcfgizfr n prnaossn mo ogsign-fprogmizfcod. Andoãfr pnr roeorir quo ‛XnTs njbotivns

XomuafaingfisT angstituod n okodogtn aogtrfk mn pkfgn o mokos morivfd tnmns ns modfis

andpngogtos— (Cik, :<<0, p. 6<:), nu sobf, pfrf fquoko futnr é eugmfdogtfk quo n prneossnr

ostfjokoãf njbotivns omuafaingfis, vistn quo é ftrfvés mokos quo so prnaomo ì sokoãán mns angtoòmns,

mfs ostrftécifs, mns roaursns o mf enrdf mo fvfkifãán. Gf vormfmo, ns njbotivns omuafaingfis movod

sor mosaritns fn kngcn mn prnaossn mo ogsign-fprogmizfcod, pnis pfrf Cik (:<<0, p. 663),

\frf quo ud njbotivn sobf akfrn o proaisn, é goaossærin quo sobf oxpkäaitn. Fssid, ns njbotivnsmovod sor okfjnrfmns mo enrdf tfk quo porditfd f mosariãán mn quo n ostumfgto ostfræ fptn fefzor od angsoqûâgaif mf igstruãán roaojimf. \frf tfgtn, angvéd quo sobfd oxprossnsdomifgto f utikizfãán mo vorjns mo fãán, istn é, quo oxprossod andpnrtfdogtns njsorvævois.Uorjns andn sfjor, ogtogmor o andproogmor, gán osakfroaod n quo so protogmo mn ostumfgto.Bæ ns vorjns moeigir, imogtieiafr, mosog`fr o osarovor , pnr susaitfrod pnuafs igtorprotfãÿos,tnrgfd ns njbotivns akfrns o proaisns.

\frf Rfjfkzf (:<<<, p. =5) n prneossnr é quod angarotizf, ftrfvés mf suf ftufãán, fs provisÿos quoanrrospngmod ìs dutævois oxicâgaifs mn aurräaukn. \nr angsocuigto, é ftrfvés mostf prodissf

fssogto gf pkfgieiafãán okfjnrfmf pokn prneossnr quo n mosicg mf igstruãán movo sor rofkizfmn, togmn

sodpro andn igtuitn f utikimfmo gán sñ pfrf gnrtofr n sou trfjfk`n, dfs tfdjéd pfrf nriogtfr n

fkugn od rokfãán fns angtoòmns o fn njbotn mo fvfkifãán, pfrf Cik (:<<0, p. 663) ‛ns njbotivns

movod so nriogtfr pfrf quo n ostumfgto soræ afpfz mo efzor o gán pfrf n quo n prneossnr ogsigfræ—.





66

Andoãfr pnr mizor-so quo, socugmn n Miaingærin \rijorfd mf Kägcuf \nrtucuosf, f pkfgieiafãán miz

rospoitn fn ‛ftn nu oeoitn mo pkfgieiafr — quo rodoto pfrf n mosogvnkvidogtn mo ud pkfgn. Gostos

tordns, f pkfgieiafãán movo angtodpkfr udf sério mo pfssns quo andoãf gf fgækiso mfsgoaossimfmos o njbotivns f ftigcir o, tordigf gf fvfkifãán mf igstruãán o quo vorodns

pnstorinrdogto gn moaursn mosto prnbotn. ]ogmn od dogto fquokf moeigiãán, gn igäain mo afmf fgn

kotivn, é idpnrtfgto quo ns prneossnros tog`fd udf porspotivf cknjfk o fjrfgcogto od rokfãán fn

prnaossn mo ogsign-fprogmizfcod. Ostf porspotivf fssogtf od 1 tipnkncifs quo so ogangtrfd

fprosogtfmfs gn osquodf socuigto.

Fjnrmfgmn afmf ud mfquokos tipns mo pkfgieiafãán mo enrdf suaigtf, f roeorir quo f pkfgieiafãán mo

kngcn prfzn prossupÿo n angbugtn mo todfs quo efzod pfrto mf misaipkigf nu f soquâgaif mo

misaipkigfs quo enrdfd n aursn nu figmf fkcn dfis fjrfgcogto quo miz rospoitn f tnmn n sistodf mo

ogsign, gndofmfdogto, fn aurräaukn.

Gn quo rospoitf ì pkfgieiafãán mo démin prfzn, f dosdf angtodpkf n aiakn mn prnaossn mo

motordigfmn ogsign-fprogmizfcod, gnrdfkdogto, angsimorf-so f ugimfmo kotivf, ngmo sán

fprosogtfmfs fs andpotâgaifs aogtrfis o njbotivns pomfcñcians, jod andn, imogtieiafd-so ns

détnmns, ostrftécifs o roaursns f utikizfr gf prnssoauãán mn prnaossn omuaftivn. Figmf so efz

dogãán ì afkogmfrizfãán, f eid mo cuifr f angmuãán mfs dftérifs, pnr nutrn kfmn, roang`oaod ns

tipns o igstrudogtns mo fvfkifãán. Figmf f dogaingfr quo f pkfgieiafãán mo démin prfzn oxico mn

\KFGIEIAFÃÁN

Kngcn \rfzn

Aiakns mo ostumns mf misaipkigf nu fgn

kotivn

Démin \rfzn

\oränmn nu ugimfmo kotivf

Aurtn \rfzn

Fukf nu poquogn gòdorn mo fukfs





6:

prneossnr todpn o osenrãn, movogmn, gn ogtfgtn, sor ogafrfmf andn ud mosfein igtokoatufk o

prneissingfk.

Qnjro f pkfgieiafãán mo aurtn prfzn, anduddogto mosicgfmf pnr \kfgn mo Fukf, f roeorir quo

‛XoTgqufgtn prneossnros, afjo-gns efzor fkcud tipn mo pkfgieiafãán mfs gnssfs fukfs, gán sñ f täpiaf

pkfgieiafãán fgufk dfs tfdjéd ud pkfgn pfrf afmf fukf— (Afrvfk`n & Qodfgf, :<61, p. 15).

\rnssocuod fs futnrfs (:<61, p. 15) fn moeogmorod quo,

Osto pkfgn pnmo rosudir-so f udf roprosogtfãán dogtfk mns tñpians nu imoifs quo quorodnskovfr pfrf f sfkf mo fukf, sor pfrtik`fmn igenrdfkdogto and ns ankocfs gns anrromnros mf osankfnu gf sfkf mns prneossnros nu fssudir ud rocistn osaritn dfis nu dogns enrdfk, and dfis nudogns motfk`o. X]nmfvif gTns òktidns fgns, f fvfkifãán mn mosodpog`n mnaogto anknanuogenquo gostf midogsán mf pkfgieiafãán f aurtn prfzn, trfzogmn pfrf duitfs mfs gnssfs osankfs

f pronaupfãán mo okfjnrfr ud pkfgn mo fukf enrdfk o pré-enrdftfmn, f sor ogtrocuo fn prneossnr fvfkifmnr pnr afmf fukf njsorvfmf.

F pkfgieiafãán mo aurtn prfzn prossupÿo, gfs pfkfvrfs mo Afrvfk`n & Qodfgf (:<61, p. 15), f

moeigiãán mns angaoitns, f okoiãán mns prnaomidogtns o mfs ostrftécifs, jod andn, fs sufs enrdfs

mo roprosogtfãán. ]nrgf-so icufkdogto idpnrtfgto n rocistn mo ovogtufis fspotns quo pnssfd

susaitfr mieiaukmfmos, andn gnãÿos iganrrotfs nu orrns andugs, pnr enrdf f prndnvor f roekoxán. N

pkfgn mo fukf movoræ figmf ‛mosarovor f soquâgaif o n angtoòmn mfs ftivimfmos quo irodns usfr—

(Afrvfk`n & Qodfgf, :<61, p. 15).

Fquokfs futnrfs (:<61, p. 10) fjnrmfd figmf f quostán mn idprnvisn gn moaursn mf fukf

provifdogto pkfgieiafmf, mizogmn quo,

Fs fukfs quo pkfgieiafdns god sodpro so angarotizfd oxftfdogto od prætiaf.Eroquogtodogto, todns quo rovor, dnmieiafr nu idprnvisfr ns gnssns pkfgns mo fukf, pnrquo nsfkugns sfjod dfis, nu dogns, mn quo osporævfdns. Fs fukfs, o prigaipfkdogto fs misaussÿos,

pnmod kovfr-gns pnr afdig`ns quo gñs gán täg`fdns provistn o god sodpro é akfrn somovodns nu gán prnssocuir and n igosporfmn. (…) Od corfk, movodns prnaurfr prndnvormisaussÿos snjro imoifs quo ns fkugns gán andproogmod. Gn ogtfgtn, god sodpro é akfrn n quons fkugns andproogmod o gán andproogmod. Gán `æ ud dfpf mn afdig`n f socuir gn quo soroeoro f qufgmn idprnvisfr ud pkfgn mo fukf nu gán, o aortfdogto gán `æ udf miroãán aortf

pfrf udf misaussán. Afmf afsn é ud afsn!





61

6.=. F fvfkifãán andn ugimfmo mo domimf mns ang`oaidogtns

Gostf soãán idpnrtf fjnrmfr f fvfkifãán andn ugimfmo mo domimf mns ang`oaidogtns fmquirimns

pokns fkugns fn kngcn mn prnaossn mo ogsign-fprogmizfcod. Gf vormfmo, ‛XuTd ogsign sod

njbotivns sorif ud ogsign aocn o fn fafsn8 sod fvfkifãán sorif ud ogsign pnuan odpog`fmn gf

dok`nrif mf qufkimfmo mf omuafãán— (Zijoirn, 6991, p. ::).

Gfs pfkfvrfs mo Ostrokf & Gñvnf (:<6:, p. 60), f fvfkifãán,

X]Tod fjrfgcimn ns dfis mivorsns gävois, fspotns o okodogtns, andn pnr oxodpkn2 fkugns8 prneossnros8 ogsign, détnmns o ostrftécifs8 doins o dftorifis8 dfgufis osankfros8 supnrtos omnaudogtns mo ogsign ì mistêgaif8 aiakns mo ogsign o ostruturfs omuaftivfs8 oquipfdogtns o

igstfkfãÿos osankfros o mo enrdfãán8 ostfjokoaidogtns o igstituiãÿos mo ogsign8 prnbotns, prncrfdfs, pkfgns mo ostumn o aurräaukns8 roenrdfs omuaftivfs o ignvfãÿos mo tnmf f nrmod8 pnkätiafs mo omuafãán8 sistodfs omuaftivns cknjfis o sous sujsistodfs o fté f prñprif fvfkifãán.(…) X\nr nutrn kfmn fT fvfkifãán igakui n angtrnkn gf domimf od quo osto é tndfmn andnvorieiafãán nu domimf mo mistêgaifs, misaropêgaifs, mosvins, angenrdimfmo nu anorâgaif, quorsobf ogtro pkfgieiafãán o rofkizfãán, rocukfdogtfãán o fpkiafãán, njbotivns o rosuktfmns, quorandn rosuktfmns o goaossimfmos.

\frf ns futnros \igtn & Qfgtns (:<<5, p. 61), gán so pnmo efkfr mo fvfkifãán sod f rokfaingfr and n

quo so ogtogmo pnr ogsign o fprogmizfcod, pnis ‛XfT fvfkifãán ostæ igtor -rokfaingfmf and n dnmokn

pomfcñcian quo fssogtf gfs angaopãÿos ogtro ogsigfr o fprogmor o gfs rokfãÿos quo ostfs

angaopãÿos motordigfd—.

Mostfafd figmf fquokos futnros (:<<5, p. :?) quo oxisto f pnssijikimfmo mf fvfkifãán pnmor fssudir

mivorsfs eugãÿos, ogtro okfs f enrdftivf o sudftivf, ngmo ‛XfT enrdftivf é fquokf quo so pÿo fn

sorviãn mo ud prncrfdf od mosogvnkvidogtn, and n njboativn mo n dok`nrfr. F sudftivf é f quo

so nriogtf pfrf andprnvfr f oeiaæaif mn prncrfdf gn eigfk mn sou mosogvnkvidogtn—.

Gfs pfkfvrfs mo Fkvos (:<<=, p. =1) ‛XfT enrdf andn ns prneossnros fvfkifd rovokf n dnmn andn

ns fkugns fprogmod, fn dosdn todpn quo moixf trfgspfroaor n tipn mo prætiafs aurriaukfros mo

ogsign-fprogmizfcod—. \nr nutrn kfmn, moeogmod Dfa`fmn & Cngãfkvos (6996, p. 6<=) quo ‛XnTnjboativn mf fvfkifãán gán é f misaridigfãán ogtro ostumfgtos, dfs fssocurfr quo n mosicg mns

aursns porditf n dæxidn mo oeiaiâgaif gf fprogmizfcod—, dfs pnr nutrn kfmn, tfdjéd pordito quo

n fkugn bukcuo ‛f suf fmoqufãán od tordns mo oeiaæaif od rokfãán fns nutrns fkugns— (Dfa`fmn &

Cngãfkvos, 6996, p. 6<?). ]fdjéd pfrf Cik (:<<0, p. :==) ‛XéT pnr doin mf fvfkifãán quo so

vorieiaf so mo eftn ostán nanrrogmn dumfgãfs gn andpnrtfdogtn mns ostumfgtos, jod andn od quo

domimf ostfs dumfgãfs ostán nanrrogmn—. Gf dosdf kig`f mo rfainaägin Qfaristæg & Cñdoz (6990,





6=

p. 69?), f fvfkifãán ‛movo sor ogtogmimf andn ud mifcgñstian f sorviãn mfs goaossimfmos mo

angòaidogtn mn fkugn/f—.

Gf npigián \okissngi (:<<9, p. 61<) f fvfkifãán pordito f njsorvfãán mns njbotivns mn prnaossn mo

ogsign-fprogmizfcod, quo movo fssogtfr gud pordfgogto mifcgñstian quo fgfkisf f situfãán od

quo so ogangtrf n prnaossn, f eid mo ‛prnpnr gnvns doins mo domiãán o mo igtorvogãán mn

prneossnr—.

\okissngi (:<<9) o Cik (:<<0) frcudogtfd quo f fvfkifãán movo sor bustfdogto ud igstrudogtn

nriogtfmnr mo njbotivns omuafaingfis, o, pnr angsocuigto, movo `fvor udf ostroitf rokfãán ogtro

ossos andpngogtos mn pkfgn mo ogsign.

\frf Zijoirn (6991, p. ?) f eugãán mo fvfkifr fssudo ‛ud kucfr propngmorfgto od qufkquor

nporfãán mo pkfgofdogtn sistodætian o gns dfis mivorsns mndägins— quo visfd sodpro n fkafgao

mfs dotfs o njbotivns. \rnssocuo n dosdn futnr (6991, p. ?) fn moeogmor quo, pfrf cfrfgtir n

suaossn mf nporfãán pkfgofmf, é goaossærin ‛fvfkifr so ostæ f moanrror andn provistn o, pnr nutrn,

fvoricufr so ns rosuktfmns njtimns sán, mo efatn, ns protogmimns— istn pfrf imogtieiafr

ftodpfmfdogto ns orrns o mosvins quo angmiaingod n prnaossn mo ogsign-fprogmizfcod

provifdogto angaojimn o mosobfmn, pnis pfrf Zijoirn (6991, p. ?) ‛XfT fvfkifãán fn kngcn mn

trfboatn f poranrror pordito, pokn angtrærin, igtrnmuzir anrroãÿos nu ostrftécifs fktorgftivfs, qufgmnfs airaugstêgaifs n bustieiquod, o roangmuzir n prnboatn ì rntf trfãfmf—.

Ns tipns eugmfdogtfis mo fvfkifãán mo quo n prneossnr so snanrro sán f mifcgñstiaf8 f enrdftivf8 o,

f sudftivf, quo "gán roprosogtfd ostrftécifs fktorgftivfs mo fvfkifãán dfs sid enrdfs

andpkodogtfros, gán mispogsfgmn qufkquor mokfs gogùdf mfs nutrfs. And oeoitn, sorvod eugãÿos

mistigtfs, od dndogtns mistigtns, togmn n prneossnr quo roanrror f tnmfs— (Zijoirn, :<<1, p. 1=:).

]fdjéd \okissngi (:<<9, p. 61:) feirdf quo ‛XoTgtogmo-so pnr fvfkifãán enrdfk fquokfs prætiafs

quo ogvnkvod n usn mo igstrudogtns mo fvfkifãán oxpkäaitns, aubns rosuktfmns pnmod soroxfdigfmns njbotivfdogto pokn fkugn—.

Gn quo miz rospoitn ì fvfkifãán mifcgñstiaf, n sou njbotivn eugmfdogtfk é,

X\Trnaomor f udf fgækiso mo angòaidogtns o fptimÿos quo n fkugn movo pnssuir gud mfmndndogtn pfrf pnmor igiaifr gnvfs fprogmizfcogs. Ostf fgækiso vfi porditir fn prneossnr efzorud «mifcgñstian¸ mf situfãán prosogto o «prosarovor¸ fs domimfs quo so feicurod fmoqufmfsefao fns njboativns od vistf. F fvfkifãán mifcgñstiaf tod kucfr, corfkdogto, gn igäain mo udfugimfmo nu socdogtn mo ogsign, sogmn pnr vozos utikizfmf, figmf quo dogns eroquogtodogto,gn moanrror mn prñprin prnaossn mo fprogmizfcod. (Zijoirn, :<<1, p. 1=:)





6?

Gn quo rospoitf ì fvfkifãán enrdftivf, Kodns, Govos, Afdpns, Angaoiãán & Fkfiz (6990, p. :3)

angsimorfd quo ostf efz pfrto igtocrfgto mn prnaossn mo ogsign-fprogmizfcod o,

XATngsisto gn fandpfg`fdogtn pordfgogto mf gfturozf o qufkimfmo mf fprogmizfcod mo afmffkugn, nriogtfgmn f igtorvogãán mn prneossnr mo dnmn f mfr-kò f pnssijikimfmo mo tndfr fsmoaisÿos fmoqufmfs ìs afpfaimfmos o goaossimfmos mns fkugns. Fkéd missn, enrgoao fns fkugnsokodogtns quo roenrãfd, anrricod o igaogtivfd f fprogmizfcod, fudogtfgmn-kò f oeiaæaif,

pnis protogmo-so quo quod fprogmo tndo pfrto fativf gn sou prnaossn mo fprogmizfcod.

\nr òktidn, ‛XfT fvfkifãán sudftivf angsisto gud jfkfgãn mn quo n fkugn fprogmou, gud buäzn

cknjfkizfgto snjro n mosogvnkvidogtn mns angòaidogtns, andpotâgaifs, afpfaimfmos o ftitumos mn

fkugn— (Kodns ot fk., 6990, p. 1<). Angvéd figmf sujkig`fr quo ‛f fvfkifãán sudftivf pordito,

figmf, tndfr moaisÿos snjro f akfssieiafãán eigfk, f prncrossán nu f aor tieiafãán mn fkugn— (Kodns

ot fk., 6990, p. 1<).

6.?. F pomfcncif and roaursn f gnvfs eorrfdogtfs mo ogsign

Efao ì duktipkiaimfmo mo gnvimfmos pomfcñciafs quo tnmns ns mifs surcod gn dorafmn, fs osankfs,

od ospoaifk, fs sfkfs mo fukfs, sogtod f goaossimfmo mo fandpfg`fr ns todpns o neoroaor fnsfkugns fktorgftivfs omuafaingfis afpfzos mo andpotir and f akæssiaf oxpnsiãán mf dftérif. \frf

Eifk`n (:<<0, p. 6::90),

F efktf mo dntivfãán é f prigaipfk afusf mn mosigtorosso mns fkugns, qufso sodpro fafrrotfmf pokf dotnmnkncif utikizfmf pokn prneossnr fn ropfssfr ns angtoòmns. \frf mosportfr n igtorossomn fkugn pfrf f fprogmizfcod é goaossærin n usn mo udf kigcufcod ftrfogto, afpfz mofprnxidæ-kn n dæxidn pnssävok mf rofkimfmo, trfgsenrdfgmn ns angtoòmns od vivâgaif.

Fquokf futnrf (:<<0, p. 6::90) prnssocuo fn feirdfr quo,

Dosdn mifgto mo tfgtfs eorrfdogtfs ignvfmnrfs gn afdpn mf omuafãán, tfis andn2 f igtrnmuãánmf igenrdætiaf, n usn mo duktidämifs, f igtorfãán vif igtorgot, ota., pnr suf voz tán idpnrtfgtoso od fsaogmâgaif `nbo, n prneossnr figmf ogangtrf duitfs mieiaukmfmos od sfkf mo fukf,

prigaipfkdogto gn quo miz rospoitn ì dntivfãán mns fkugns pfrf f fprogmizfcod.

Andoãfrodns pnr mostfafr f utikizfãán mns bncns mimætians andn eorrfdogtfs mo ogsign. \frf fs

futnros Jritn, Jnrcos, Jnrcos, Qfgtns, Dfraifgn & Gugos (:<6:, p. ?9<) ‛XfTtufkdogto, é

roangòaimf f idpnrtêgaif mf mivorsieiafãán mns dftorifis mimætians pfrf f dok`nrif mns prnaossns

mo ogsign fprogmizfcod—. Qocugmn fquokfs futnrfs (:<6:, p. ?9<), ostos dftorifis mimætians

efvnroaod n prnaossn mo fprogmizfcod ‛movimn f suf afpfaimfmo mo idpuksingfr n fkugn f





65

angstruir ftivfdogto sou fprogmizfmn, od quo f angstruãán mn angòaidogtn so mæ mo dfgoirf

prfzornsf o dntivfgto—.

\frtik`f mf dosdf npigián Eifk`n (:<<0, p. 6::99) fn dogaingfr quo ‛XnTs bncns omuaftivns and

eigfkimfmos pomfcñciafs rovokfd f suf idpnrtêgaif, pnis prndnvod situfãÿos mo ogsign-

fprogmizfcod o fudogtfd f angstruãán mn angòaidogtn, igtrnmuzigmn ftivimfmos kòmiafs o

prfzornsfs—.

\nr nutrn kfmn, pfrf Jritn ot. fk. (:<6:, p. ?91), aitfgmn Okhngig (6990), ‛n bncn pnmo sor udf

npnrtugimfmo mo ogtrnsfdogtn ogtro fkugn o prneossnr andn enrdf mo ogriquoaidogtn o dntivfãán

pfrf f fprogmizfcod. É udf ftivimfmo od quo so roangstrnod fs rokfãÿos snaifis—. Gán njstfgto, f

propfrfãán mo udf fukf dfis migêdiaf oxicir, pnr pfrto mn prneossnr, ud trfjfk`n supkodogtfrdfs, aortfdogto, duitn dfis prnmutivf o and rotnrgns jfstfgto sicgieiaftivns od rokfãán ìs fukfs

rntigoirfs, angvéd sfkiogtfr quo, and f vfstf toagnkncif faossävok o mo angòaidogtn cogorfkizfmn,

f dfinr pfrto mfs vozos tor ud qufmrn mo ciz o ‛sfkivf—, gán é sueiaiogto pfrf ftrfir f ftogãán mns

fkugns (Eifk`n, :<<0, pp. 6::90-6::999).

Mo gntfr quo ns bncns mimætians tâd vigmn f cfg`fr ospfãn gfs osankfs ‛XgTudf togtftivf mo trfzor

n kòmian pfrf mogtrn mf sfkf mo fukf. Farosaogtf-so quo f protogsán mf dfinrif mns prneossnros and

f suf utikizfãán é tnrgfr fs fukfs dfis fcrfmævois, and n igtuitn mo efzor and quo f fprogmizfcodtnrgo-so fkcn dfis efsaigfgto— (Jritn ot. fk., :<6:, p. ?99, aitfgmn Kfrf, :<<=).

Jritn ot. fk. (:<6:, p. ?9:) feirdfd quo nutrns futnros, tfis andn, (Qfgtfgf, :<<08 Zozogmo, :<<08

o, Qnfros, :<<=) ‛mostfafd quo n njbotivn mns bncns nu mfs ftivimfmos kòmiafs gán so rosudo

fpogfs od efaikitfr quo n fkugn dodnrizo n fssugtn fjnrmfmn, dfs sid n igmuzf fn rfainaägin, ì

roekoxán, fn pogsfdogtn arätian o ì (ro)angstruãán mn sou angòaidogtn—. \nr nutrn kfmn, ns fkugns

fn sorod mosfeifmns porfgto f pnssijikimfmo mo vogaor ‛prnvnaf udf sogsfãán fcrfmævok, pnis fs

andpotiãÿos o ns mosfeins sán situfãÿos quo doaòd and gnssns idpuksns— (Eifk`n, :<<0, p.

6::99).

É mo ospoaifk mostfquo dogaingfr quo ‛XnT bncn od si pordito quo n prneossnr, pnr doin mf

njsorvfãán mns fkugns od fãán (bncfgmn), angòãf gán sñ andn afmf ud ostæ kimfgmn and n

angtoòmn omuafaingfk njbotn mn bncn, dfs tfdjéd poraojf ns fspoatns andpnrtfdogtfis, mo

kimorfgãf, annporfãán o étiaf— (Jritn ot. fk., :<6:, p. ?91). Mo roeorir figmf quo ‛XnTs bncns sán dfis

quo sidpkos oxoraäains. Npnrtugizf fn fkugn arifr ostrftécifs, fprogmor f sor arätian o angeifgto od





63

si dosdn, gán fpogfs f pogsfr, dfs igaogtivf f trnaf mo imoifs, angtrijuigmn pfrf n

mosogvnkvidogtn mf futngndif— (Ufkogto, :<<?, p. :).

\frf Eifk`n (:<<0, p. 6:1<<), ‛XéT idpnrtfgto quo ns bncns pomfcñcians sobfd utikizfmns andn

igstrudogtns mo fpnin, angstituigmn okodogtns òtois gn roenrãn mo angtoòmns bæ fproogmimns

fgtorinrdogto—. \nr nutrn kfmn, f utikizfãán mo bncns pomfcñcians movo cfrfgtir ‛ud ogvnkvidogtn,

tfgtn mn prneossnr, qufgtn mn fkugn. O gosto ogvnkvidogtn, fdjns ostán sogmn, ì suf dfgoirf,

igsorimns gn prnaossn ogsign/fprogmizfcod, o oxporidogtfgmn n prfzor mfs fprnprifãÿos o mf

angstruãán mn angòaidogtn— (Eifk`n, :<<0, p. 6:1<<).

Qnjro n usn mfs ]oagnkncifs mf Igenrdfãán o mf Andugiafãán, f mizor quo ‛XnT angstfgto fvfgãn

mfs ]oagnkncifs mf Igenrdfãán o mf Andugiafãán (]IA), angmuz f ud gnvn pfrfmicdf mn prnaossn ogsign/fprogmizfcod, dnmieiafgmn ns pfpéis mns pkfyors o fktorfgmn n angaoitn mo sfkf mo

fukf— (\naig`n & Cfspfr, :<6:, p. 6=1). \rnssocuod fquokos futnros (:<6:, p. 6=5) pfrf frcuir quo

‛XnT andputfmnr gf sfkf mo fukf pnmo sor vistn andn udf gnvimfmo, ngmo angaoitns pnmod sor

modngstrfmns fns fkugns ftrfvés mo sistodfs fuminvisufis, snanrrogmn-so mo sngs, idfcogs o

vämons, utikizfgmn ostos roaursns andn supnrto gf andproogsán mns angtoòmns toñrians—.

\ngto (6991, p. ?5) ogtogmo quo ‛f propfrfãán mfs gnvfs corfãÿos pfrf f pkogf igsorãán gf

snaiomfmo dnmorgf gán pnmo sor eoitf usfgmn ns qufmrns aukturfis o ns igstrudogtns toagnkñciansmn pfssfmn—. É gostos tordns quo ‛XgTn prnaossn omuaftivn mns gnssns mifs, n ogsign supnrtfmn

pokfs ]IA é okoitn pnr fkcugs prneossnros, sogmn ud fuxäkin oquivfkogto f udf eorrfdogtf quo

oxorao motordigfmfs eugãÿos gudf sfkf mo fukf— (\naig`n & Cfspfr, :<6:, p. 6=3). \nr nutrn kfmn,

tfdjéd so vorieiaf quo ‛f igakusán mn andputfmnr gn fdjiogto omuaftivn é udf idpnsiãán. F

dosdf tod simn andproogmimf pokns dfis mivorsns cnvorgns, quo tâd prndnvimn n faossn o n usn

ìs ]oagnkncifs mo Igenrdfãán o Andugiafãán— (\naig`n & Cfspfr, :<6:, pp. 6=0-6=9).

Fkcudfs vnzos so kovfgtfd qufgtn fn kivro faossn o utikizfãán mfs ]IA gfs sfkfs mo fukf, tnmfvif, f

sfkiogtfr quo ‛XtTnmfs fs toagnkncifs, mo ud dnmn corfk, pnmod sor usfmfs mo enrdf idprñprif, dfs

fs dosdfs mán fn sor ùdfgn f pnssijikimfmo qufso igeigitf mo faossn ì igenrdfãán, quo pnmoræ sor

trfgsenrdfmf od angòaidogtn— (\naig`n & Cfspfr, :<6:, p. 6=9). \oso fs mivorcâgaifs od tnrgn

mf utikizfãán mfs ]IA gf sfkf mo fukf, idpnrtf sfkiogtfr quo ostfs ‛sán okodogtns motordigfgtos gf

arifãán mo gnvns dnmokns pomfcñcians— (\naig`n & Cfspfr, :<6:, p. 6=3).

Gf rotf eigfk mostf pridoirf pfrto mosto rokftñrin, f roeorir figmf quo pfrf Jfrtnkndé (:<<:, p. :?),





60

Kf ogsoöfgzf y ok fprogmizfbo so mojog angvortir og ug prnaosn angtigun mo trfmuaaiñg mokogcufbos, añmicns y afgfkos, mok visufk fk vorjfk, mok fuminvisufk fk osaritn, y viaovorsf. Kfandugiafaiñg so ogriquoao, kns angnaidiogtns so angsnkimfg, kf igenrdfaiñg quo so fmquioro

euorf mok fukf so igtocrf og kf quo os trfjfbfmf mogtrn.1

Gostos tordns, f utikizfãán, quor mo bncns pomfcñcians, quor mfs ]IA, mogtrn mfs sfkfs mo fukfs

rovosto-so mo pfrtiaukfr igtorosso andn sfkvfcufrmf mf ignvfãán pomfcñciaf o cfrfgto mf dntivfãán

mns fkugns, n quo ‛idpkiaf f goaossærif ftufkizfãán qufgtn fns ftufis roaursns pomfcñcians

mispngävois gf ftufkimfmo pfrf fuxikifr gn prnaossn mo ogsign-fprogmizfcod— (Jritn ot. fk., :<6:, p.

5<=).

1 ]rfmuãán kivro2 N ogsign o f fprogmizfcod movod angvortor-so gud prnaossn angtägun mo trfmuãán mo

kigcufcogs, añmicns o afgfis, mn visufk fn vorjfk, mn fuminvisufk fn osaritn, o viao-vorsf. F andugiafãán

ogriquoao-so, ns ang`oaidogtns angsnkimfd-so, f igenrdfãán quo so fmquiro enrf mf sfkf mo fukf igtocrf-so gf

quo é trfjfk`fmf mogtrn mf sfkf





69

Zoeorogaifãán

FJZFG]OQ, \. (:<<6). Aurräaukn Gfaingfk mn Ogsign Jæsian2 Andpotâgaifs Ossogaifis. Kisjnf2Digistérin mf Omuafãán, Mopfrtfdogtn mf Omuafãán Jæsiaf.

FKUOQ, D. (:<<=). Aurräaukn o fvfkifãán. \nrtn2 \nrtn Omitnrf.

FZOGMQ, Z. (:<<0). Fprogmor f ogsigfr . (3.ª Om.). Kisjnf2 DaCrfw-@ikk.

JFZ]NKNDÉ, F. (:<<:). Qnaiomfm mok angnaidiogtn, snaiomfm mo kf igenrdfaiñg, osauokf. Ig F. Fkæs (Nrc.), Kfs toagnkncäfs mo kf igenrdfaiñg y mo kf andugiafaiñg og kf osauokf. Jfraokngf2Crfñ, 61-:9.

JZI]N, K.8 JNZCOQ, F.8 JNZCOQ, A.8 QFG]NQ, M.8 DFZAIFGN, O. & G_GOQ, Q. (:<6:).

Fvfkifãán mo ud digiaursn snjro n usn mo bncns gn ogsign. \ijim2 oxporiâgaifs o roekoxÿos. Unk. 0(:), ?09-56?.

AFJZI]N, J. & NKIUOIZF, D. (699:). Mimæatiaf mfs Aiâgaifs Oangñdian-Qnaifis.Fpngtfdogtns ‑ _givorsimfmo Fjortf.

AFMO]O, E. (:<66). F igtorfaãán ogtro f sfkf mo fukf o n dusou andn ostrftécif mo ogvnkvidogtngf fprogmizfcod. (Gán pujkiafmn). Kisjnf2 _givorsimfmo mo Kisjnf.

AFZUFK@N, K8 & QODFGF, Q. (:<61). _d pkfgn mo fukf. Omuafãán o Dftodætiaf. Unk.6:6, 15-10.

AFQ]ZN, C. (:<<:). F midogsán ostétiaf mf omuafãán. Ig O. N. Domoirns (Nrc.), Omuafãánafdig`n pfrf n séaukn PPI, Fatfs mn I ankñquin mo eiknsneif mf omuafãán . \ngtf Mokcfmf2_givorsimfmo mns Fãnros.

ANQDO, F. & ]ZIGMFMO, Z. (:<6<). Omuafr o fprogmor gf osankf2 quostÿos, mosfeins orospnstfs pomfcñciafs. Uikf Gnvf mo Cfif2 Eugmfãán Dfguok Koán.

MOKNZQ, B. (6995). Omuafãán2 ud tosnurn pnr mosanjrir. Zokftñrin pfrf f _GOQAN mfAndissán Igtorgfaingfk snjro Omuafãán pfrf n séaukn PPI . (0.ª om.). \nrtn2 Omiãÿos FQF.

OQ]ZOKF, F. & GÑUNF, F. (:<6:). Fvfkifãÿos od Omuafãán2 Gnvfs porspotivfs. \nrtn2 \nrtn

Omitnrf.

EFZIFQ, I. (:<<9). Mimætiaf o mnaâgaif2 fprogmogmn f prneissán. (:.ª Om.). Jrfsäkif2 Käjor Kivrn.

EOZZOIZF, G. (:<6:). N mosfein mo njsorvfr f sfkf mo fukf2 udf prnpnstf toñrian-dotnmnkñciaffmfptfmf fns gnvns mosfeins mf snaiomfmo od romo. Aogtrn mo Igvosticfãán o Ostumns mo Qnainkncif ‑ Igstitutn _givorsitærin mo Kisjnf. o-Snrhigc \fpor g.² 616/:<6:.





:<

EIFK@N, G. (:<<0). Ns bncns pomfcñcians andn eorrfdogtfs mo ogsign. OM_AOZO2 ]onrifs,

Dotnmnkncifs o \rætiafs. Faomimn od 65 mo Dfin mo :<61 ftrfvés mo2`ttp2//www.puapr.jr/ovogtns/omuaoro/omuaoro:<<0/fgfis/pme/:91^66=.pme

EZOIZO, \. (6995). \omfcncif mf futngndif2 Qfjoros goaossærins ì prætiaf omuaftivf. (15.ª Om.).Qán \fukn2 \fz o ]orrf.

CIK, F. (:<<0). Mimætiaf mn Ogsign Quporinr . Qán \fukn2 Ftkfs.

@FZCZOFUOQ, F., (:<<=). F prneissán mo ogsigfr, `nbo. Ig Fmán, F.8 Dfrtigs, O. (nrcs.). Ns \rneossnros2 Imogtimfmos (Zo)angstruämfs. Kisjnf2 Omiãÿos _givorsitærifs Kusñengfs.

KODNQ, U.8 GOUOQ, F.8 AFD\NQ, A8 ANGAOIÃÁN, B. & FKFIR, U. (6990). F Gnvf Fvfkifãán

mf Fprogmizfcod. (?.ª om.). Kisjnf2 ]oxtn Omitnrf.

KOGCZFG, \. (6906). Igtrnmuãán ì omuafãán pordfgogto. :.ª Om.. Kisjnf2 @nrizngto.

K_AHOQI, A. (6991). Eiknsneif mf omuafãán. Qán \fukn2 Anrtoz Omitnrf.

DFA@FMN, E. & CNGÃFKUOQ, D. (6996). Aurräaukn o mosogvnkvidogtn aurriaukfr2 \rnjkodfso porspoativfs. \nrtn2 Omiãÿos FQF.

DFZ]IGQ, \. (:<<5). Mimætiaf toñriaf/mimætiaf prætiaf2 \frf fkéd mn angerngtn. (0.ª Om.). Qán\fukn2 Knynkf.

\F]ZÄAIN, D. (6901). ]onrif mf Omuafãán. _givorsimfmo mo Évnrf.

\OKIQQNGI, F. (:<<9). Njbotivns omuafaingfis o fvfkifãán mf fprogmizfcod. Fguærin mf

\rnmuãán Mnaogto. Qán \fukn, Unk. 1 (?), 6:9-619.

\IG]N, B. & QFG]NQ, K. (:<<5). Dnmokns mo fvfkifãán mfs fprogmizfcogs. Kisjnf2 _givorsimfmoFjortf.

\NAIG@N, Z. & CFQ\FZ, B. (:<6:). N usn mfs ]IA o fs fktorfãÿos gn ospfãn omuaftivn. Oxomrf2 Omuafãán/Enrdfãán. Unk. 5, 6=1-6?=.

\NG]O, B. (6991). Ns prneossnros o fs Gnvfs ]oagnkncifs2 Mosfeins prneissingfis o oxporiâgaifs moenrdfãán. Igenrdætiaf o Omuafãán. Unk. =, ?5-56.

ZIJOIZN, K. (6991). Fvfkifãán mf fprogmizfcod. (=.ª om.). Kisjnf2 ]oxtn Omitnrf.

ZIJOIZN, A. (:<<5). Fprogmizfcod annporftivf gf sfkf mo fukf2 _df ostrftécif pfrf fquisiãánmo fkcudfs andpotâgaifs ancgitivfs o ftitumigfis moeigimfs pokn digistérin mf omuafãán - _d

ostumn and fkugns mn 9² fgn mo osankfrimfmo. (Gán pujkiafmn). Uikf Zofk2 _givorsimfmo mo ]ræs-ns-Dngtos o Fktn Mnurn.

ZNMZÄC_OR, A. (:<66). _gf roekoxiñg dotnmnkñciaf snjro su ogsoöfgzf. Faomimn od <1 moMozodjrn mo :<6: ftrfvés mo2 `ttp2//www.oudom.got/kijrns-crftis/:<66m/6<5=/pfrfmicdf.`tdk

http://www.pucpr.br/eventos/educere/educere2008/anais/pdf/293_114.pdf

http://www.eumed.net/libros-gratis/2011d/1064/paradigma.html

http://www.eumed.net/libros-gratis/2011d/1064/paradigma.html

http://www.pucpr.br/eventos/educere/educere2008/anais/pdf/293_114.pdf





:6

ZNKMÁN, D. (:<<9). Ostrftécifs mo ogsign ‑ n sfjor o n fcir mn prneossnr . \nrtn2 EugmfãánDfguok Koán.

QIKKIGQ, @.8 RFZIGQ, Q. & D_KENZM, J. (:<<:). S`ft a`frfatoristias fgm prnaossos moeigo fsa`nnk fs f kofrgigc nrcfgisfting> Is t`is f usoeuk angaopt tn fppky tn sa`nnks> Igtorgftingfk Omuafting Bnurgfk . Unk. 1 (6), :=-1:.

Q]NOZ, Q.8 ANZ]OQÁN, K. & ANZZOIF, B. (:<<6). Igtrnmuãán. Ig Qtop`og Z. Qtnor, KuizfAnrtosán o Bnsé F. Anrroif (Nrcs.), ]rfgsgfaingfkizfãán mf omuafãán ì ‛omuafãán— mf ariso.\nrtn2 Omiãÿos Ferngtfdogtn.

]OIPOIZF, D. & ZOIQ, D. (:<6:). F nrcfgizfãán mn ospfãn od sfkf mo fukf o fs sufs idpkiafãÿosgf fprogmizfcod annporftivf. Dotf2 Fvfkifãán. Unk. = (66), 65:-603.

UFKOG]O, F. (:<<?). Fãán feirdftivf, rokfãÿos rfaifis o omuafãán jæsiaf. Zovistf Jrfsikoirf mo Omuafãán. Unk. :0, 5:-35.

UOICF, I. (:<<9). F fvogturf mo enrdfr prneossnros. Qán \fukn2 \fpirus.

RFJFKRF, D. (:<<<). \kfgieiafãÿos o mosogvnkvidogtn aurriaukfr gf osankf. \nrtn2 OmiãÿosFQF.



Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo

_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán

Mimætiaf mf Angtfjikimfmo

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\FZ]OJZOUO GÆKIQO M

OUNK_ÃÁN M

ANG]FJIKIMFMO






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Ägmiao

6.6. Igtrnmuãán ........................................................................................................................ :=

6.:. Fgticuimfmo ....................................................................................................................... :=

6.1. Imfmo Démif ...................................................................................................................... :3

6.=. Qéaukn PU .......................................................................................................................... :0

6.?. Qéaukns PUI, PUII , PUIII o PIP ............................................................................................ 1<

6.5. Qéaukn PP o ftufkimfmo ...................................................................................................... 1:

Zoeorogaifãán ............................................................................................................................... 1=






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6.6. Igtrnmuãán

Vufgmn pogsfdns gf ìstñrif mf Angtfjikimfmo, igovitfvokdogto, fkcudfs quostÿos so anknafd, tfis

andn2 Vufgmn surciu f Angtfjikimfmo> Mo quo enrdf surciu> Vuo goaossimfmos f Angtfjikimfmo

prnaurfvf sftisefzor> Ogtro nutrfs quostÿos rokovfgtos pfrf moaierfr fs rfzÿos mf oxistâgaif mf

Angtfjikimfmo.

Mo fanrmn and Qæ (6990, p. 69) aitfgmn Dokis, ‛mosmo quo n `ndod so pronaupnu and n fdfg`á,

pronaupnu-so, tfdjéd od «efzor fs angtfs¸—, odjnrf god sodpro snujosso andn utikizfr fs

igenrdfãÿos quo if roankògmn, gndofmfdogto fquokfs quo so mostigfvfd f efzor efao ì

igsueiaiâgaif mf dodñrif ùdfgf. Mfqui moanrro quo f angtfjikimfmo surciu mf goaossimfmo mo so

arifr ud angbugtn mo prnaossns prætians mostigfmns f suprir f dodñrif mns dorafmnros, f pfrtir mn

dndogtn od quo okf so dnstrnu igsueiaiogto pfrf eixfr o roprnmuzir and fjsnkutf eimokimfmo, od

qufkquor dndogtn, fs qufgtimfmos o vfknros mfs dorafmnrifs pnr okos vogmimfs f arémitn (Fdnrid,

6950, 9), pokn quo f angtfjikimfmo priditivf andoãf pnr sor udf angtfjikimfmo mo dodñrif quo

fgtoaomo f prñprif angtfjikimfmo osaritf. Gfs pfkfvrfs mo Mifs (69=3, p. :9),

XNTs gnssns fgticns quo gán sfjif kor god osarovor, quorogmn ovitfr f erfumo tfgtn pnr pfrto mnmovomnr andn pnr pfrto mn aromnr, sorvirfd-so mud doin ogcog`nsn8 fssid, propfrfvfd ud

jfstán qufmrfmn, quo mivimifd mopnis od mufs pfrtos, udf mokfs mfs qufis eiafvf and n movomnro f nutrf and n aromnr o pnr doin mo ogtfkòs, ifd dfrafgmn ns méjitns o ns arémitns o fpurfgmnn quo `nbo so a`fdf mo sfkmns.

Ostfdns porfgto snaiomfmos quo figmf gán angòaod f osaritf, n pfpok, fs aierfs gudériafs o quo

sogtod goaossimfmo mo rocistfr igenrdfãÿos rokftivfs fn sou pftridñgin, pnis fgtos mn fpfroaidogtn

mn pfpok, ns rocistns oeotufvfd-so od pomrfs, anrmfs mo gñs mopnis od pkfafs nu kfmrik`ns mo jfrrn,

od dfmoirf, od enk`fs mo pfpirn o porcfdig`n.

6.:. Fgticuimfmo

Andoãfr pnr roeorir quo f oangndif jfjikñgiaf o fssärif orf duitn andpkoxf o eugmfdogtfvf-so gf

fcriaukturf, gn ogtfgtn, rocistfvf-so udf sicgieiaftivf oxpnrtfãán mo værins frticns mo fmnrgn,

fjsnrvimns ossogaifkdogto pokns \orsfs (Fdnrid, 6950, pp. 16-1:).






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Mostf ftivimfmo dorafgtik gf Jfjikñgif, rosuktf od tordns mo kociskfãán, ud vormfmoirn miroitn

andoraifk quo oxoraou sicgieiaftivf igekuâgaif gfs épnafs socuigtos. Qurco fssid n aékojro añmicn

mn roi @fdurfji (:6:1-:<06 f.A.) quo angtig`f værifs mispnsiãÿos snjro n andérain o nsandoraifgtos, jod andn f suf rospngsfjikimfmo od dftérif mo angtrftns andoraifis, anknafgmn od

ovimâgaif f idpnrtêgaif mf prnvf osaritf (Fdnrid, 6950, p. 11).

\nr sou kfmn, ns fssärins, mn gngn fn sétidn séaukn f.A., utikizfvfd ud mnaudogtn andoraifk ‑

kotrf mo aêdjin ‑ quo orf udf fprnxidfãán f udf njricfãán nu a`oquo o roprosogtfvf vfknros

dotækians, jfsofgmn-so gn arémitn mns andoraifgtos quo n oditifd (Fdnrid, 6950, p. 1=).

Gn Ocitn ‛ns osarijfs, pnr nrmod mo sous sog`nros, mosarovifd od rnkns kisns ns gudornsns efatns

mf vimf mndéstiaf, rocistfvfd and oxfatimán fs roaoitfs o fs mosposfs o tig`fd sufs angtfs od jnf

nrmod— (Angtfjikimfmo, s/m, p. ?::). _d mns fspotns quo angtrijuiu pfrf ud crfgmo

mosogvnkvidogtn mns rocistns angtfjikästians gn Ocitn o quo tovo roporaussÿos gf pnstorinr

ovnkuãán mf angtfjikimfmo eni f igvogãán mn pfpirn (Qæ, 6990, p. 1:), efatn quo pnssijikitnu f

ankotêgof mo enk`fs, kovfgmn ostfs fns kivrns.

Nutrns fspotns angtrijuärfd pfrf f ovnkuãán gns prnaossns mo rocistn angtfjikästian, tfis andn2 f

ovnkuãán mfs dftodætiafs, fs jnfs ostruturfs fmdigistrftivfs o fs qufkimfmos frtästiafs (Qæ, 6990, p.

11). _df nutrf ignvfãán ftrijuämf fns ocäpains, angsimorfmf andn jæsiaf pfrf n mosogvnkvidogtnmf angtfjikimfmo, é n usn mo udf ugimfmo mo angtf2 n ‛s`ft— (Ukfoddigah, 6956, p. 6=). Angvéd

sfkiogtfr quo n ‛s`ft— gán so trftfvf mo udf dnomf gn sogtimn ftufk mn tordn pokf efktf mo afræator

mo doin mo pfcfdogtn, angtumn, ostfdns porfgto udf domimf mo vfknr and eugãán imâgtiaf, pnr

oxodpkn, fn dotrn andn domimf mo andpridogtn.

Gn Ocitn f cogorfkizfãán mfs nporfãÿos f arémitn o f oxistâgaif mo crfgmos aogtrns pnpukfaingfis

and igtogsn træeocn andoraifk, tnrgfrfd goaossærif f utikizfãán o n fporeoiãnfdogtn mf

angtfjikimfmo. Fdnrid (6950, p. =0) roeoro quo ns osarijfs anstudfvfd efzor mufs osaritfs2 udf

pfrf fprosogtfr fns sous suporinros o quo orf duitn andpkiafmf, mo enrdf f quo ostos pogsfssod

quo orf udf tfroef duitn mieäaik8 o udf nutrf dfis sidpkos pfrf n sou usn pfrtiaukfr.

Ogtrfdns fcnrf gf Fgticuimfmo Akæssiaf and f aivikizfãán crocf o ‛odjnrf so supng`f quo fki bæ

`nuvosso f osaritf fkefjétiaf mosmo aoraf mn séaukn P f.A., pogsf.so quo ns prnaossns mo rocistn

tog`fd morivfmn od crfgmo pfrto mns Ocäpains— (Dngtoirn, 6939, pp. 11-1=).

\nr vnktf mn séaukn UI f.A., fssisto-so gf Créaif ì oxpfgsán oangñdiaf o andoraifk, tnmfvif, gán so

pnmo efkfr mo vormfmoirfs igmòstrifs dfs mo ud frtosfgftn dfis nu dogns ovnkuämn, bæ gn quo tnaf






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fn andérain, ns prncrossns sán dfis fpfrogtos2 odpréstidns f burns, tätukns mo arémitn, togmâgaif ì

ugieiafãán dngotærif, mosogvnkvidogtn mns jfgans o socurns dfrätidns (\otit, pp. 3=-39),

utikizfvfd figmf ud jnd sistodf mo posns, domimfs o dnomfs, fn qufk movod od crfgmo pfrto fsuf idpnrtêgaif dorafgtik (Rurmn, 6911, p. 90).

@æ `istnrifmnros quo angsimorfd quo n pridoirn vostäcin mf oxistâgaif mf angtfjikimfmo gf Créaif é

mfmn pokf fprosogtfãán mfs angtfs mn ostfmn ì fgækiso o arätiaf pòjkiaf. \frf sftisefzor osso njbotivn

fs angtfs orfd crfvfmfs od pomrfs o orfd oxpnstfs od prfãfs pòjkiafs pfrf quo afmf ud pumosso

oxfdigæ-kfs kivrodogto (Fdnrid, 6950, pp. ?6-?:). Bugtfdogto and f angtfjikimfmo pòjkiaf,

tfdjéd f angtfjikimfmo privfmf, faidf mo tumn mns todpkns, orf duitf prftiafmf o timf od crfgmo

angsimorfãán, oxistigmn kois quo idpug`fd fns andoraifis f njricfãán mo pnssuärod aortns kivrnsquo efzifd eé bugtn mns trijugfis od afsn mo kitäcin (Dngtoirn, 6939, p. =1).

Gf npigián mo fkcugs futnros, ns rndfgns enrfd vfkogtos cuorroirns o cogornsns pftrifrafs, `æjois

`ndogs mo ostfmn o crfgmos kociskfmnros, nrfmnros, eikñsnens o, tfdjéd oxaokogtos iditfmnros mf

kitorfturf `okégiaf, gn ogtfgtn, bfdfis enrdf andoraifgtos (Rurmn, 6911, p. ::). ]nmfvif, é sfjimn

quo, fté ì fgfrquif mn séaukn II o ì ariso mn séaukn III, Zndf, jfsofmf gudf oangndif osakfvfcistf,

mosogvnkvou ud igtogsn andérain dfrätidn ftrfvés mo udf romo viærif gntævok (Jfutior, 6931, pp.

9-66). Figmf f roeorir quo gf fgticf Zndf, f angtfjikimfmo privfmf orf njricftñrif pfrf ns

andoraifgtos, prnpriotærins o jfgquoirns o ns kivrns osariturfmns angstituäfd prnvf porfgto n

trijugfk (Fdnrid, 69:9, p. 19).

Fpñs udf roenrdf mns idpnstns, njricnu-so tnmn n prnpr iotærin nu ‛afpitfkistf— f prnaomor fn

rocistn mf suf riquozf, jod andn mfs dnmieiafãÿos quo so nporfssod gfs torrfs, fkefis o gn nurn

quo pnssuässo. \frf prnaomor f ossos rocistns afmf ‛pftor efdäkifs— utikizfvf n ‛Knjokkus efdikifo—

nu n ‛Kijor pftridngi— o ns rians n ‛Anddogtfriud—. Oxistif figmf ud nutrn kivrn mosicgfmn pnr

‛Afkogmfriud—, quo sorvif pfrf rocistfr ns odpréstidns o ns rospotivns burns (Angtfjikimfmo, s/m, p.

?:1). É gostos tordns quo f angtfjikimfmo mo afmf pfi mo efdäkif sorvif mo jfso pfrf f moakfrfãán ffprosogtfr fn Ostfmn, quo afmf ud tig`f n movor mo efzor mf suf enrtugf, mo aigan od aigan fgns

(Rurmn, 6911, p. :?).






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6.1. Imfmo Démif

Fpñs f quomf mn idpérin rndfgn socuiu-so ud igtorvfkn mo todpn mo kogtns prncrossns gn

Naimogto (Qæ, 6990, p. :<). Gf `istñrif ugivorsfk, f quomf mn idpérin rndfgn mn Naimogto o f

igvfsán mns Jærjfrns, angsimorfd-so andn ns fangtoaidogtns quo dfrafrfd n eid mo udf

aivikizfãán o n gfsaidogtn mo ud gnvn dugmn. Gostf épnaf, n andérain midigui mrfstiafdogto

fpñs fs igvfsÿos. \nuafs orfd fs aimfmos quo angsocuifd ogangtrfr gn andérain udf engto mo

riquozf, pnis gostf fkturf n andérain ostfvf gfs dáns mns bumous, mns särins o mns crocns quo

angsocuifd ostfjokoaor angtfatn and n Nriogto dfs sod qufkquor prntoãán nu cfrfgtifs. Mo gntfr

figmf quo, fté fs vifs mo andugiafãán enrdfmfs pokfs afkãfmfs rndfgfs enrfd fjfgmngfmfs ofafjfrfd pnr so tnrgfr igtrfgsitævois (Ukfoddigah, 6956, p. =6).

Dfs ogqufgtn gn Naimogto f Imfmo Démif roprosogtf udf midiguiãán mf igtogsimfmo mf vimf snaifk

o oangñdiaf, n Nriogto angtigunu f sor mndigfmn pokf aukturf jizfgtigf fté 6=?1, fgn od qyo f

afpitfk mn idpérin Jizêgain eni angquistfmf pokns Ntndfgns (Fdnrid, 6950, p. 59).

]fk andn gns miz Qæ (6990, p. ==)

Gn Nriogto tnmfvif, sod ns prnjkodfs moanrrogtos mns kftieògmins o moakägins mfs aimfmos o mfs

snaiomfmos, sod igekuâgaif mn akorn, ostruturnu-so ud aritérin mo rocistns quo dfis tfrmo sofporeoiãnfrif gf Itækif gf jfixf Imfmo Démif o quo sorif mogndigfmn pnr pfrtimfs mnjrfmfs nu pfrtimfs mupkfs.

Nu sobf, ogqufgtn gn Naimogto ns prncrossns angsocuimns od tordns angtfjikästians pokns pnvns mf

fgticuimfmo fté fns rndfgns enrdf qufso anknafmns mo pfrto, gn Nriogto ossf ovnkuãán angtigunu o,

dfis tfrmo, n Naimogto irif roaojor pfrto mosso prncrossn, fprnvoitfgmn-n pfrf f suf dfis ræpimf

ovnkuãán. Fssid, ogqufgtn udf pfrto mn dugmn qufso pfrf, nutrf pfrto angtiguf n kogtn prnaossn

mo ovnkuãán mns rocistns angtfjikästians.

Gf npigián mo Ukfoddigah (6956, pp. =6-=:), gán é pnssävok rokfaingfr f angtfjikimfmo mf Imfmo

Démif and ns sous promoaossnros mf fgticuimfmo akæssiaf, pnis gán `æ ovnkuãán, dfs sid udf

ruturf mo sistodf. F ovnkuãán mf angtfjikimfmo gostf épnaf é tntfkdogto igmopogmogto mn efatn mo

tor oxistimn nu gán udf téagiaf angtfjikästiaf gf Imfmo Démif Fgticf. Gudf pnsiãán angtrærif,

Dngtoirn (6939, p. =<) angsimorf pnuan prnvævok quo tumn tog`f simn igvogtfmn mo gnvn.

N quo é faoito pokf cogorfkimfmo mns futnros é quo é proaisn osporfr pokn séaukn PII pfrf vnktfr f

ogangtrfr tostodug`ns angtfjikästians mirotns o udf togmâgaif pfrf rovortor ns fangtoaidogtns,






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andoãfgmn f fssistir-so f fkcugs prncrossns oangñdians o snaifis o, angsoquogtodogto, gns

rocistns angtfjikästians.

N pngtn mo virfcod gf Imfmo Démif quo dfrafrif n igäain mo ud poränmn quo sorif cknrinsn, od

tordns mn prncrossn mn angòaidogtn, fangtoao and fs aruzfmfs mo 6<95 f 6:3<, quo enrfd n

pridoirn crfgmo fangtoaidogtn ìstñrian quo vnktnu f mfr fn andérain udf fdpkitumo osquoaimf

mosmo f quomf mn idpérin rndfgn mn Naimogto. N dugmn domitorrêgon ogangtrf gnvfdogto udf

aortf ftivimfmo quo so prnkngcf ì Ournpf Naimogtfk (Ukfoddigah, 6956, p. =?). Angsimorf-so,

fssid, quo n séaukn PII dfraf n igäain mo udf gnvf orf quo irif igekuogaifr sicgieiaftivfdogto ns

séaukns socuigtos.

Knciafdogto, and n mosogvnkvidogtn mf ftivimfmo andoraifk fssistidns fn rogfsaidogtn mfangtfjikimfmo mfmf f goaossimfmo mo ud dfinr angtrnkn mf ftivimfmo oangñdiaf, aubns rocistns

andoãfd pnr sor osariturfmns pnr pfrtimfs sidpkos, pfssfgmn f pfrtir mo motordigfmn dndogtn f

pfrtimfs mupkfs.

Gf npigián mo Znnvor (6913, pp. 63=-63? o 6910, p. 6=?), oxistod trâs afusfs eugmfdogtfis pfrf f

ovnkuãán mf téagiaf angtfjikästiaf gf Imfmo Démif. F pridoirf rospoitf fn mosogvnkvidogtn mn

arémitn8 f socugmf miz rospoitn ì arifãán mfs snaiomfmos andoraifis8 o, pnr òktidn, todns n usn mn

angtrftn mo dfgmftn nu andissán, udf voz quo n prnpriotærin fn mokocfr f rospngsfjikimfmo mofmdigistrfãán mns jogs f ud toraoirn, idpkiaf quo osto prosto angtfs mf suf ftivimfmo, angtrijuigmn

mostf enrdf pfrf n mosogvnkvidogtn mf ftivimfmo andoraifk. ]ogmn od angtf ostfs prodissfs,

tnrgf-so ovimogto quo tnmfs ostfs nanrrâgaifs tog`fd simn fandpfg`fmfs pnr prncrossns

vorieiafmns gf angtfjikimfmo.

Mn pngtn mo vistf enrdfk, todns andn eftnros quo angtrijuärfd pfrf n ræpimn fporeoiãnfdogtn mf

angtfjikimfmo, gosto poränmn, f igtrnmuãán mf gudorfãán igmn-ærfjo gf Ournpf o f arifãán mf

angtfjikimfmo pnr pfrtimfs mnjrfmfs (Angtfjikimfmo, s/m, p. ?:1).

6.=. Qéaukn PU

Ogangtrfdn-gns od pkogn séaukn PU, qufgmn værins fangtoaidogtns dfrafrfd f ìstñrif mf

@udfgimfmo, od corfk, o mf angtfjikimfmo od pfrtiaukfr. Ogtro nutrns, movo sfkiogtfr-so n






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mosanjridogtn mf Fdériaf pnr Aristñván Ankndjn, f igvogãán mf idprogsf o f pujkiafãán mn

pridoirn kivrn idprossn mo angtfjikimfmo pnr pfrtimfs mnjrfmfs mf futnrif mo Kuaf \fainki, od 6=9=

(Rurmn, 6911, p. ?6).

Gf npigián mo fkcugs futnros, Kuaf \fainki eni n igvogtnr mfs pfrtimfs mnjrfmfs, dfs ostf gán é f

npigián dfinritfrifdogto faoito gns mifs mo `nbo, pnis angsimorf-so quo fs pfrtimfs mnjrfmfs

rosuktfd mf ovnkuãán o fporeoiãnfdogtn mfs téagiafs mo rocistn fn kngcn mn todpn. Ì domimf quo f

pfrtimf sidpkos moixnu mo sftisefzor fs goaossimfmos mns dorafmnros, dok`nrifs enrfd igtrnmuzimfs

gosto sistodf o f pfrtir mo motordigfmn dndogtn surco f pfrtimf mnjrfmf, fgtos figmf mf njrf mo

Kuaf \fainki (Qæ, 6990, p. :6) quo so kiditnu f oxpnr gn sou kivrn f téagiaf mo dfinr usn gfquoko

dndogtn.]nmfvif, gán pnmodns icgnrfr f idpnrtêgaif mf njrf mo Kuaf \fainki, pnis and ostf igiaif-so udf

gnvf orf od quo f angtfjikimfmo so mosogvnkvo andn prætiaf, andn téagiaf mo rocistn dfs,

siduktfgofdogto, tfdjéd so mosogvnkvo gn afdpn mf kitorfturf.

Fté fn dndogtn, séaukn PU, nanrrou udf ovnkuãán gfturfk mf angtfjikimfmo, aubn dnvidogtn gán

eni igekuogaifmn pnr gog`udf enrãf oxtorgf (Ukfoddigah, 6956, p. 93). ]fk situfãán gán vnktf f

nanrror fpñs n séaukn PUI, udf voz quo f pfrtir mfqui pfssnu f oxistir ud idpuksn oxtorgn pfrf n

arosaidogtn mfs odprosfs2 f igekuâgaif mf kitorfturf angtfjikästiaf o mns toñrians mf angtfjikimfmo(Ukfoddigah, 6956, p. 6<0).

F kitorfturf angtfjikästiaf é, mo igäain, fpogfs pomfcñciaf (Qæ, 6990, p. =9), dfs andoãf, f pfrtir mn

séaukn PUIII, f fkfrcfr n `nrizngto mf sidpkos téagiaf mo rocistn o pfssf f prnaurfr jfsofr ossf

dosdf téagiaf gud gòdorn romuzimn mo prigaäpins (Ukfoddigah, 6956, p. 661).

Figmf snjro f idpnrtêgaif mf njrf mo Kuaf \fainki, pfrf fkéd mo tor simn f pridoirf f prnaurfr

sistodftizfr ns ang`oaidogtns o fs prætiafs mns andoraifgtos mf fkturf, morivf tfdjéd mn efatn mo

sor f pridoirf f fprosogtfr oxodpkns mo angtfs ugiafdogto and gòdorns ærfjos (Dngtoirn, 6939, p. ?6). _d nutrn fspotn ignvfmnr é n mo tor simn, duitn prnvfvokdogto, f pridoirf njrf f trfjfk`fr

and gòdorns gocftivns. N angaoitn mo gòdorns gocftivns orf gnvn gf Ournpf o faromitf-so quo

\fainki toræ enrgoaimn f pridoirf oxpkfgfãán idprossf snjro n fssugtn (Qanrcio, 6996, pp. 30-0<).






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1<

6.?. Qéaukns PUI, PUII , PUIII o PIP

N séaukn PUI é ud séaukn mo rovnkuãÿos mn pogsfdogtn o mo dumfgãfs prneugmfs and fs

angquistfs mn ‛gnvn dugmn— (Qæ, 699=, p. :3). F pujkiafãán mf njrf mo Kuaf \fainki dfraf n

igäain mn dnvidogtn mf kitorfturf angtfjikästiaf quo so mieugmiu rfpimfdogto od tnmns ns pfäsos

(Ukfoddigah, 6956, p. 6:3).

Odjnrf n séaukn PUI fprosogto tnmf udf sério mo futnros mo dfgufis mo angtfjikimfmo, f vormfmo é

quo f dfinrif mossfs pujkiafãÿos gfmf farosaogtf mo gnvn rokftivfdogto ì njrf mo \fainki

(Ukfoddigah, 6956, p. 6:3), pnis f kitorfturf angtfjikästiaf mosto séaukn afrftorizf-so

ossogaifkdogto pokn eid mimætian, aubf prigaipfk pronaupfãán é mfr f angòaor n détnmn mfs

pfrtimfs mnjrfmfs.

N séaukn PUII trfz gnvfs ovnkuãÿos o f kitorfturf angtiguf f arosaor od idpnrtêgaif, prnkngcfgmn-

so pokn séaukn PUIII. Osto séaukn fprosogtfrif rovnkuãÿos oxprossivfs gn angòaidogtn ùdfgn,

pnmogmn aitfr-so Cfkikou, Gowtng, Mosafrtos, Gfpior, ogtro nutrns crfgmos cégins quo ikudigfrfd n

sou todpn gns mivorsns afdpns mn sfjor ùdfgn (Qæ, 699=, p. :3). Gn ogtfgtn, gf npigián mo

Fdnrid (6950, p. 635), n akidf promndigfgto gn dugmn mns gocñains gns séaukns PUII o PUIII

gán é efvnrævok fn mosogvnkvidogtn mf angtfjikimfmo, pnis,XFT dogtfkimfmo oxistogto od dftérif mo gocñains orf udf dogtfkimfmo ostætiaf mndigfmf odtumn pokn ospäritn mn frtosfgftn o quo figmf so dfgieostfvf pokf angmogfãán mf ospoaukfãán o

pokf `nstikimfmo angtrf f igtrnmuãán mfs dæquigfs.

F pfrtir mn séaukn PUII, enrfd duitfs fs njrfs mo angtfjikimfmo quo togtfrfd okfjnrfr udf tonrif

mfs angtfs, o mns værins trfjfk`ns okfjnrfmns andoãnu-so f momuzir ud fspotn mnutrigfk quo so irif

aristfkizfr fpogfs gns séaukns PIP o PP, mfgmn kucfr f vormfmoirfs tonrifs angtfjikästiafs

(Ukfoddigah, 6956, p. 60=).

Gn séaukn fgtorinr, promndignu f angtfjikimfmo od Itækif, dfs gosto séaukn eni f Erfgãf quo pfssnuf kimorfr f ovnkuãán mf angtfjikimfmo, ngmo so dfgtorif fté fn eid mf pridoirf dotfmo mn séaukn

PIP.

Figmf fkcudfs fgntfãÿos pfrf n séaukn PUIII, ngmo f angtfjikimfmo mæ ns pridoirns pfssns pfrf n

sou poränmn aiogtäeian mo okfjnrfãÿos toñriafs o kijortf-so mf sidpkos frto mo osariturfãán, mn

sidpkos bncn mo angtfs (Dngtoirn, 6939, p. 51).






\omrn Fzovomn

16

É gosto séaukn quo surcod, pokf pridoirf voz, njrfs mo angtfjikimfmo od \nrtucfk. And n Moarotn

Zofk mo 6356, quo arif n Orærin Zécin o ngmo é moarotfmf f utikizfãán mfs pfrtimfs mnjrfmfs gf

Angtfjikimfmo \òjkiaf, o and f arifãán mfs osankfs andoraifis, so tivosso quo roanrror fostrfgcoirns angòaomnros mfs pfrtimfs mnjrfmfs pfrf ogsigfrod od \nrtucfk tfk détnmn, udf voz

quo gán `fvif pnrtucuosos `fjikitfmns pfrf n efzor. Fs pridoirfs possnfs angòaomnrfs mn détnmn

surcod fpñs n térdign mn pridoirn aursn digistrfmn gfs ‛Fukfs mo Andérain—.

Corfkdogto angsimorf-so andn pridoirf njrf pnrtucuosf mo angtfjikimfmo, f pujkiafãán mo Bnán

Jfptistf Jngfvio and n tätukn2 Dorafmnr oxfatn gns sous kivrns mo angtfs, nu dot`nmn efaik pfrf

qufkquor dorafmnr pokns prigaäpins mfs pfrtimfs mnjrfmfs. Qocuo-so mopnis f njrf mo ud fgñgidn,

quo so supÿo sor mo ud rokicinsn quo omitnu od ]urid (639=) ud kivrn igtitukfmn2 ]rftfmn snjro fs pfrtimfs mnjrfmfs. Od 635? eni pujkiafmf f njrf mo Bnán @ogriquos mo Qnusf and n gndo2 Frto mo

osariturf mnjrfmf pfrf f igstruãán mo Bnsé Uogêgain Anutig`n. (Fdnrid, 6950, p. ?:?).

Vufgmn so igiainu n séaukn PIP, tnmn ud poraursn `fvif simn poranrrimn and fs vfrifmfs imoifs

quo pnssijikitfrfd n fvfgãn pfrf udf jfso mnutrigærif mo dfinr soriomfmo o fkafgao quo fcnrf so

irif mosogvnkvor, pnis, gfs pfkfvrfs mo Qæ (699=, p. 11) ‛tumn igmiaf quo n igäain mn séaukn PIP eni

n vormfmoirn todpn mf igiaifãán fn rfainaägin aiogtäeian mf angtfjikimfmo—.

Uærins enrfd ns efatns quo kovfrfd f quo f angtfjikimfmo fssudisso ud pfpok afmf voz dfisidpnrtfgto o ftigcisso udf okfjnrfãán fté fn dndogtn gán fkafgãfmf. N mosogvnkvidogtn

oangñdian mfs gfãÿos, prigaipfkdogto mfquokfs od quo f rovnkuãán igmustrifk idpuksingnu dfis n

arosaidogtn mfs odprosfs o, kncn, f andpkoximfmo mns sous prnjkodfs, arinu f goaossimfmo mo

dok`nros o dfis oeiafzos rocistns angtfjikästians.

Nutrfs afusfs surcod andn oxpkiafãán pfrf n fudogtn mf idpnrtêgaif mf angtfjikimfmo2

fpfroaidogtn mn dorafmn mo afpitfis, fpfroaidogtn mo udf vfstf sndf mo migòirn pfrf prnpñsitns

mo cuorrf nu pfz o n mosogvnkvidogtn mo enrdfs okfjnrfmfs mo idpnstns, ogtro nutrfs (Sfrm, 6909,

p. =-5).






\omrn Fzovomn

1:

6.5. Qéaukn PP o ftufkimfmo

N séaukn PP, od tordns angtfjikästians, afrftorizf-so pnr udf aogtòrif mo fporeoiãnfdogtn mfs

tonrifs mf angtfjikimfmo. Aortfs angaoãÿos, aortfs imoifs o dosdn tonrifs cfg`fd gosto séaukn udf

gnvf midogsán.

Qurco gf pridoirf dotfmo mn séaukn PP f tonrif burämiaf quo angstitui, mo aortf enrdf, ud gnvn

fspotn mf tonrif porsngfkistf, fssudigmn quo tnmn n rocistn nu fgntfãán angtfjikästiaf trfmuz ud

efatn burämian (Fdnrid, 6950, p. :10).

_d futnr duitn idpnrtfgto, gosto séaukn, é Bofg Mudfraòy, aubf njrf2 ]ònrio \nsitivo, pujkiafmf

od 696=, angstitui ud oxtrfnrmigærin rosuktfmn mn pogsfdogtn angtfjikästian mn séaukn PP

(Ukfoddigah,, 6956, p. 115). \rnssocuo fquoko futnr fn roeorir quo, fposfr mfs arätiafs qio so

pnssfd toaor od rokfãán ì tonrif mo Mudfraòy, osto prnaurnu o togtnu mo enrdf sigaorf

ostfjokoaor fs jfsos aiogtäeiafs snjro fs qufis so pumosso okfjnrfr udf angstruãán eirdo o

`frdnginsf mf angtfjikimfmo. Mostf enrdf, n quo mistigcuo f tonrif pnsitivistf mfs tonrifs fgtorinros

é f utikizfãán quo Mudfraòy efz mns mieorogtos prnaossns mn détnmn aiogtäeian o pokn efatn mo

moeigir angtf pnr fquikn quo okf rofkdogto é nu roprosogtf, o gán pokn sou fspotn osariturfk.

Qocugmn fquokf moeigiãán, angtf é ‛udf akfsso mo ugimfmos mo vfknr o ssogaifkdogto vfriævok gnospfãn o gn todpn— (Fdnrid, 6950, pp. 169-1:<).

Uærifs tonrifs enrfd angaojimfs murfgto n séaukn PP, mo qufkquor dnmn, ud fspotn idpnrtfgto f

rotor é n efatn mo f angtfjikimfmo movor-so pronaupfr and f oxfdigfãán mn pftridñgin snj n sou

fspotn ostætian o migêdian2 gf suf vortogto ostætiaf ostumfdns f ostruturf mn crfgmo sistodf mo

riquozf8 gn fspotn migêdian, n ostumn igaimo snjro f dnvidogtfãán mossf ostruturf, od tordns

qufkitftivns o qufgtitftivns (Qæ, 6990, pp. 65:-651).

Figmf f roeorir quo n njbotn mo ostumn mf angtfjikimfmo fpngtf pfrf n oquikäjrin pftridngifk nu prigaäpin mn oquikäjrin mfs vfrifãÿos mo vfknr mns okodogtns pftridngifis, quo gns miz quo ‛tnmf f

vfrifãán mo vfknr nanrrimf od qufkquor okodogtn nu andpngogto mn pftridñgin prnvnaf

igvfrifvokdogto udf vfrifãán mo vfknr icufk gnutrn okodogtn nu andpngogto— (Fdnrid, 6950, pp.

??9).

Uærins séaukns moanrrorfd, dikégins fté, pfrf quo so fdfmuroaosso f aiâgaif angtfjikästiaf, pfrf

quo ois aòcfmns fn séaukn PP so fssistf ì oxpknsán mo mnutrigfs angtfjikästiafs o mn

prncrossn/trfgsenrdfãán mn angòaidogtn angtfjikästian.






\omrn Fzovomn

11

_d mns crfgmos fangtoaidogtns mn séaukn PP eni n fpfroaidogtn mns andputfmnros o tnmns ns

sistodfs mo igenrdfãán okotrñgians quo efaikitfrfd f cknjfkizfãán o arifrfd gnvns mosfeins ì

angtfjikimfmo. Qurcirfd ns snetwfros mo costán o, mogtrn mostos, ns prncrfdfs igenrdætians moangtfjikimfmo quo fktorfrfd mo enrdf sicgieiaftivf f trfmiaingfk enrdf mo oeotufr ns rocistns

angtfjikästians, fs modngstrfãÿos eigfgaoirfs o od tordns téagians porditirfd quo fs possnfs and

pnuan ang`oaidogtn mf tonrif angtfjikästiaf oeotufssod osso trfjfk`n.

É tfdjéd gn séaukn PP quo fssistidns fn ogsign mf angtfjikimfmo f gävok ugivorsitærin, and fs

kiaogaifturfs, dostrfmns o mnutnrfdogtns od angtfjikimfmo, n quo ostidukf f igvosticfãán gostf

ærof, fjrigmn ospfãn pfrf gnvns afdpns mo igvosticfãán pfrf f aiâgaif angtfjikästiaf, tfis andn, f

angtfjikimfmo fdjiogtfk, f angtfjikimfmo snaifk, f angtfjikimfmo mns roaursns `udfgns, ogtro duitfsnutrfs ærofs.

Ftufkdogto, fssisto-so ì goaossimfmo mf idpkodogtfãán o prnssoauãán mf gnrdfkizfãán

angtfjikästiaf f gävok dugmifk, pnis f cknjfkizfãán mns dorafmns o f igtorgfaingfkizfãán mfs

odprosfs angmuzirfd ì goaossimfmo mo gnrdfkizfãán o `frdngizfãán angtfjikästiaf igtorgfaingfk,

ngmo afmf voz dfis so tnrgf goaossærin andpfrfr modngstrfãÿos eigfgaoirfs mo odprosfs mo pfäsos

mieorogtos, kncn, and rocrfs mo okfjnrfãán mieorogtos, n quo mieiauktf f sfi andpfrfãán, pokn quo f

gävok igtorgfaingfk oxistod nrcfgisdns f trfjfk`fr pfrf quo so fkafgao ud gävok fmoqufmn mo

gnrdfkizfãán angtfjikästiaf. Andn oxodpkns mossos nrcfgisdns todns2 EFQJ ‑ Eigfaifk

Faanugtigc Qtfgmfrm Jnfrm8 o, IFQA ‑ Igtorgftingfk Faanugtigc Qtfgmfrms Anddittoo.






\omrn Fzovomn

1=

Zoeorogaifãán

FDNZID, B. (69:9). Kiãÿos mo Angtfjikimfmo Corfk . \nrtn2 Odprosf Igmustrifk Cræeiaf mn \nrtn.

FDNZID, B. (6950). Microssán ftrfvés mn votustn dugmn mf Angtfjikimfmo. \nrtn2 Kivrfrif Fvis.

JF_]IOZ, Z. (6931). F oangndif gf Ournpf domiovfk . Kisjnf2 Omitnrf Uorjn.

Angtfjikimfmo, Crfgmo Ogaiaknpémif \nrtucuosf o Jrfsikoirf. Unk. 3. Om. Ogaiaknpémif, Kmf.Kisjnf/Zin mo Bfgoirn, s/m

MIFQ, E. (69=3). Angtfjikimfmo Corfk . ?.ª om. Kisjnf2 Kivrfrif Dnrfos.

DNG]OIZN, D. (6939). \oquogf ìstñrif mf Angtfjikimfmo. Kisjnf2 F\N]OA.

\O]I], \. (6935). N dugmn fgticn. Kisjnf2 Ftiaf.

QÆ, F. (6991). _df ìpñtoso snjro n fprogmizfmn mo \fainkn snjro fs pfrtimfs mnjrfmfs. Zovistf moAngtfjikimfmo o Andérain. Unk. 6, (699).

QÆ, F. (699=). ]onrif mf Angtfjikimfmo Quporinr ‑ @istñrif o Eiknsneif mf Angtfjikimfmo. Jokn@nrizngto2 _GF.

QÆ, F. (6990). @istñrif Corfk o mfs Mnutrigfs mf Angtfjikimfmo. Kisjnf2 Uiskis Omitnros.

QANZCIO, D. (6996). Ofrky Frit`dotias fgm Faanugtigc ìstnrios ‑ f anddogt. Fjfaus. Unk. :3(6).

UKFODDIGAH, B. (6956). @istnrif y Mnatrigfs mo kf Angtfjikimfm . Dfmrim2 Omitnrifk O.B.O.Q.

SFZM, B. (6909). Npogigc fmmross2 Eiet` Snrkm Angcrossn ne Faanugtigc @istnrifgs. Fjfaus.Unk. :? (6).

R_ZMN, B. (6911). Ogsfyn @istñrian snjro Angtfjikimfm . Dækfcf2 FOAFO.



\FZ]O

OGV_FMZFDOG]N N DÑ _KN





15

Ägmiao

Ogsign Qoaugmærin ............................................................................................................................. 10

Igtrnmuãán .................................................................................................................................... 10

Ogsign prneissingfkizfgto .................................................................................................................. 19

N quo é ud aursn prneissingfk> .................................................................................................... 19

Vufk f aortieiafãán o mipkndf mo ostumns quo angeoro> .............................................................. 19

É pnssävok n prnssocuidogtn mo ostumns/enrdfãán> ................................................................... 19

Vuod sán ns mostigftærins mn aursn> ........................................................................................... 19

Vufis ns njbotivns mo ud aursn prneissingfk> .............................................................................. 19Aursns \rneissingfk mo ]éagian mo Igenrdætiaf mo Costán ................................................................ =<

Vufk n poreik mo mosodpog`n ì sfämf mn aursn> .......................................................................... =<

Vufis fs prigaipfis ftivimfmos mosogvnkvimfs pnr osto téagian> .................................................. =<

\kfgn mo Ostumns ........................................................................................................................... =6

\kfgns mo Ostumns socugmn ns gävois mo ogsign ........................................................................... =:

Vufis fs sfämfs prneissingfis> ....................................................................................................... =1

Od quo tordns o od quo ærofs é pnssävok n prnssocuidogtn mo ostumns> ................................. =1

Misaipkigf mo Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán ..................................................... ==

Afrftorizfãán mf misaipkigf ........................................................................................................... ==

Eigfkimfmos mf misaipkigf ............................................................................................................... ==

Andpotâgaifs f mosogvnkvor ........................................................................................................ ==

Fvfkifãán ....................................................................................................................................... =?

Okogan Dnmukfr ............................................................................................................................. =?

Dñmukn 02 .......................................................................................................................................... =5

Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf ................................................................... =5

Fprosogtfãán ................................................................................................................................ =5

Njbotivns mo fprogmizfcod .......................................................................................................... =5

Êdjitn mns angtoòmns .................................................................................................................. =3

Afkogmfrizfãán mf misaipkigf ‑ 6<.² fgn ....................................................................................... =0

Afkogmfrizfãán mf misaipkigf ‑ 66.² fgn ....................................................................................... =9

Afkogmfrizfãán mf misaipkigf ‑ 6:.² fgn ....................................................................................... ?<





13

Afkogmfrizfãán mn dñmukn ........................................................................................................... ?6

\kfgieiafãán mo Démin \rfzn ......................................................................................................... ?:

\kfgn mo fukf ................................................................................................................................ ?5Crok`f mo fvfkifãán enrdftivf ...................................................................................................... 56

Eugmfdogtfãán mfs pkfgieiafãÿos .................................................................................................... 5:

Afrftorizfãán mf osankf ................................................................................................................ 5:

Neortf omuaftivf gn fgn kotivn :<61/:<6= .................................................................................. 51

Afrftorizfãán mf turdf ................................................................................................................ 5=





10

OGQIGN QOA_GMÆZIN

Igtrnmuãán

N Ogsign Qoaugmærin angarotizf-so gud aiakn mo trâs fgns mo osankfrimfmo (6<.², 66.² o 6:.² fgns),

tfk andn é moeigimn gf Koi mo Jfsos mn Qistodf Omuaftivn o, and f pujkiafãán mf Koi g.² 0?/:<<9,

mo :3 mo Fcnstn, osto gävok mo ogsign pfssf f efzor pfrto mn rocido mo osankfrimfmo njricftñrif.

Fs fprogmizfcogs f mosogvnkvor pokns fkugns mo afmf aursn mo gävok soaugmærin tâd andn

roeorâgaif ns prncrfdfs mfs rospotivfs misaipkigfs, `ndnkncfmns pnr mospfa`n mn Digistrn mf

Omuafãán, jod andn fs nriogtfãÿos eixfmfs pfrf fs ærofs gán misaipkigfros.

N Ogsign Qoaugmærin visf prnpnraingfr enrdfãán o fprogmizfcogs mivorsieiafmfs o andproogmo2

f) Aursns aiogtäeian-`udfgästians, vnafaingfmns pfrf n prnssocuidogtn mo ostumns mo gävok

suporinr8

j) Aursns toagnkñcians, nriogtfmns gf mupkf porspotivf mn dorafmn mn trfjfk`n o mn

prnssocuidogtn mo ostumns mo gävok suporinr, ospoaifkdogto ftrfvés mf eroquâgaif mo aursns pñs-

soaugmærins mo ospoaifkizfãán toagnkñciaf o mo aursns mn ogsign suporinr8

a) Aursns frtästians ospoaifkizfmns, vnafaingfmns, angsnfgto f ærof frtästiaf, pfrf n

prnssocuidogtn mo ostumns nu nriogtfmns gf mupkf porspotivf mf igsorãán gn dorafmn mo trfjfk`n omn prnssocuidogtn mo ostumns8

m) Aursns prneissingfis, vnafaingfmns pfrf f qufkieiafãán igiaifk mns fkugns, privikocifgmn f suf

igsorãán gn dugmn mn trfjfk`n o porditigmn n prnssocuidogtn mo ostumns. N Ogsign \rneissingfk é

udf dnmfkimfmo mo omuafãán, igsorimf gn ogsign soaugmærin quo visf, ossogaifkdogto n

mosogvnkvidogtn mf enrdfãán prneissingfk qufkieiafgto mns bnvogs o quo so afrfatorizf pnr udf

enrto kicfãán and n dugmn odprosfrifk.





19

OGQIGN \ZNEIQQINGFKIRFG]O

N quo é ud aursn prneissingfk>

É udf dnmfkimfmo mo enrdfãán mo gävok soaugmærin mo omuafãán, vnafaingfmns pfrf f enrdfãán

igiaifk mo bnvogs, privikocifgmn f suf igsorãán gf vimf ftivf, and udf enrto kicfãán and n dugmn

prneissingfk, porditigmn n prnssocuidogtn mo ostumns (Moarotn-koi g.² 195/:<<3).

F ostruturf aurriaukfr mostos aursns nrcfgizf-so pnr dñmukns o f enrdfãán téagiaf igakui

njricftnrifdogto udf enrdfãán od angtoxtn mo trfjfk`n. Gn eigfk mn aursn, ns fkugns tâd quo

fprosogtfr ud prnbotn, mosicgfmn pnr \rnvf mo Fptimán \rneissingfk (\F\), gn qufk modngstrfd fs

andpotâgaifs o sfjoros mosogvnkvimns fn kngcn mf enrdfãán.

Vufk f aortieiafãán o mipkndf mo ostumns quo angeoro>

Qocugmn f \nrtfrif g.² 30:/:<<9 é oditimf aortieiafãán mo qufkieiafãán prneissingfk, mn Vufmrn

Gfaingfk mo Vufkieiafãán, mo gävok = ‑ Mipkndf mo gävok soaugmærin mo omuafãán and oquivfkâgaif

fn 6:.² fgn.

É pnssävok n prnssocuidogtn mo ostumns/enrdfãán>

Qid, gud aursn mo Ospoaifkizfãán ]oagnkñciaf, jod andn, gn Ogsign Quporinr, domifgto n

audpridogtn mns roquisitns provistns gn rocukfdogtn mo faossn fn ogsign suporinr.

Vuod sán ns mostigftærins mn aursn>

Fns quo angakuärfd n 9.² fgn mo osankfrimfmo nu enrdfãán oquivfkogto.

Fns quo gán angakuärfd n ogsign soaugmærin.

Fns quo gán tâd dfis mo :? fgns.

Fns quo prnaurfd ud ogsign dfis prætian o vnktfmn pfrf n dugmn mn trfjfk`n.

Vufis ns njbotivns mo ud aursn prneissingfk>

Angtrijuir pfrf n mosogvnkvidogtn mo andpotâgaifs possnfis o prneissingfis mns fkugns pfrf n

oxoraäain mo udf prneissán8 privikocifr fs neortfs enrdftivfs quo anrrospngmod ìs goaossimfmos mo

trfjfk`n knafis o rocingfis8 o, propfrfr ns fkugns pfrf faomor f enrdfãán pñs-soaugmærif nu fn

ogsign suporinr, afsn n mosobfr.





=<

A_ZQNQ \ZNEIQQINGFK MO ]ÉAGIAN MO IGENZDÆ]IAF MO COQ]ÁN (\nrtfrif g.² 961/:<<?)

Qfämf \rneissingfk2 ]éagian mo Igenrdætiaf mo CostánÆrof mo Enrdfãán2 Aiâgaifs Igenrdætiaf (=06)

Efdäkif \rneissingfk2 Igenrdætiaf

Vufk n poreik mo mosodpog`n ì sfämf mn aursn>

N téagian mo igenrdætiaf mo costán é n prneissingfk qufkieiafmn quo pnssui andpotâgaifs gn êdjitn

mf costán mfs nrcfgizfãÿos, gndofmfdogto, gf angstruãán mo dnmokns mo costán mo

gocñains/prnbotns, arifgmn dftrizos and roaursn f fpkiafãÿos igenrdætiafs pfrf fs diarn, poquogfs

o démifs odprosfs, and vistf ì oeiaæaif mo rosuktfmns.

Ostæ fptn f fpnifr f annrmogfãán mo mopfrtfdogtns mo igenrdætiaf o f prnaomor fn

mosogvnkvidogtn, igstfkfãán o utikizfãán mo fpkiafãÿos igenrdætiafs od qufkquor ærof eugaingfk mo

udf nrcfgizfãán/ odprosf.

Vufis fs prigaipfis ftivimfmos mosogvnkvimfs pnr osto téagian>

Igstfkfr, angeicurfr o oeotufr f dfgutogãán mo mieorogtos sistodfs nporftivns o mo snetwfro

mo fpkiafãán8

Igstfkfr, angeicurfr, mosogvnkvor o oeotufr f dfgutogãán mo jfsos mo mfmns8

Fvfkifr o pfrtiaipfr gf osank`f mo utikitærins, fssid andn gfs pnkätiafs mo socurfgãf od

sistodfs igenrdætians8

Mosogvnkvor fpkiafãÿos gf ærof mo costán8

Fvfkifr o pfrtiaipfr gf osank`f mo eorrfdogtfs mo costán8

Fgfkisfr, tostfr o idpkodogtfr eorrfdogtfs mo costán8

\frfdotrizfr o fmoqufr, f goaossimfmos ospoaäeiafs, eorrfdogtfs mo costán oxistogtos8 Fgfkisfr prnjkodfs o prnpnr snkuãÿos fmoqufmfs fns doins oxistogtos gf odprosf8

Mosogvnkvor dñmukns quo andpkodogtod fs fpkiafãÿos mo costán, ì domimf mfs

goaossimfmos mf odprosf8

Mosogvnkvor, igstfkfr o dfgtor sorvimnros, pæcigfs o sistodfs mo igenrdfãán gfs

toagnkncifs woj8





=6

Mosogvnkvor, mistrijuir, igstfkfr o oeotufr f dfgutogãán mo fpkiafãÿos igenrdætiafs,

utikizfgmn fdjiogtos o kigcufcogs mo prncrfdfãán nriogtfmns f njbotns, prnaomidogtns o

visufis8 Ankfjnrfr gf costán mo doins `udfgns, dftorifis o eigfgaoirns8

\frtiaipfr gf oxoauãán mf angtfjikimfmo corfk mf odprosf8

Fpnifr n prnaossfdogtn mo sfkærins8

_tikizfr fpkiafãÿos mo efturfãán, stnahs, angtfs anrrogtos, idnjikizfmfs, angtfjikimfmo o

sfkærins8

\frtiaipfr gf nrcfgizfãán mns prnaossns o prnaomidogtns mfs njricfãÿos eisafis8

\frtiaipfr gns prnaossns o prnaomidogtns roeorogtos fns mivorsns rocidos mo prntoãán

snaifk8

Fpnifr n oxpomiogto o n frquivn8

\frtiaipfr gf okfjnrfãán mo rokftñrins o dfpfs mo costán.

\kfgn mo Ostumns

Andpngogto Qnainaukturfk

Misaipkigf @nrfs \nrtucuâs 1:<

Kägcuf Ostrfgcoirf ::<Ærof mo Igtocrfãán ::<]IA 6<<Omuafãán Eäsiaf 6=<

Qujtntfk 6<<<

Andpngogto Aiogtäeiaf Dftodætiaf 1<<Oangndif :<<

Qujtntfk ?<<

Andpngogto ]éagiaf

Kigcufcogs mo \rncrfdfãán =?0Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán :03Qistodfs mo Igenrdfãán :?:

Fpkiafãÿos Igenrdætiafs o Qistodfs mo Oxpknrfãán 601Enrdfãán od Angtoxtn mo ]rfjfk`n =:<

Qujtntfk 65<<]ntfk mo `nrfs mn aursn 16<<





=:

\kfgns mo Ostumns socugmn ns gävois mo ogsign

Andpngogtos

mo enrdfãánMisaipkigfs

Afrcfs `nrærifs fgufis

6<.² 66.² 6:.² ]ntfk

Qnainaukturfk

\nrtucuâs 6<? 66< 6<? 1:<

Kägcuf ostrfgcoirf (igckâs) 35 3: 3: ::<

Ærof mo Igtocrfãán 3: 3: 35 ::<

Omuafãán Eäsiaf - 3< 3< 6=<

]IA 6<< - - 6<<

Aiogtäeiaf

Oangndif 3? 3: ?1 :<<

Dftodætiaf 99 99 6<: 1<<

]éagiaf

Kigcufcogs mo \rncrfdfãán 610 61: 600 =?0

Nrc. mo Odprosfs o Fpkiafãÿos mo Costán 66: 6<< 3? :03

Qistodfs mo Igenrdfãán 6:< 61: - :?:

Fpkia, Igenrd. o Qistodfs mo Oxpknrfãán 6<: 06 - 601

Enrdfãán od Angtoxtn mo ]rfjfk`n - 6=< :0< =:<

]ntfk mo `nrfs mn aursn pnr gävois mo ogsign 999 6<0< 6<:6 16<<





=1

Vufis fs sfämfs prneissingfis>

N quâ> Ngmo> ]éagian mo Igenrdætiaf mo Costán

\rncrfdfmnr mo Fpkiafãÿos

Fgfkistf o Costnr mo Qistodfs Nporftivns o

mo Fpkiafãÿos Igenrdætiafs

]éagian mo Uogmfs ( @frmwfro o Qnetwfro)

Odprosfs mo Angaoãán o Idpkodogtfãán mo Qistodfs

Igenrdætians8

Odprosfs mo Qorviãns (andérain, jfgaf, socurns)

and Mopfrtfdogtns mo Igenrdætiaf8

Cfjigotos mo angtfjikimfmo8

Futfrquifs8

Odprosfs mo Mosogvnkvidogtn mo Qnetwfro8

Osankfs mns mivorsns gävois mo ogsign.

Od quo tordns o od quo ærofs é pnssävok n prnssocuidogtn mo ostumns>

Faossn fn ogsign suporinr

N aursn mo Igenrdætiaf mo Costán pordito quo ns fkugns, gn eid mosto aiakn mo enrdfãán, pnssfd

rofkizfr mivorsns oxfdos gfaingfis, mo dnmn f sorod utikizfmns andn prnvfs mo igcrossn gn faossn

fn Ogsign Quporinr, gndofmfdogto, \nrtucuâs, Dftodætiaf J o Oangndif F.Ostos fkugns pnmorán prnssocuir ostumns od aursns suporinros gf ærof mo Igenrdætiaf8 Igenrdætiaf

mo Costán8 Ogcog`frif mo Zomos o Qistodfs Igenrdætians8 Costán8 Angtfjikimfmo8 Oangndif8

nutrfs.

Faossn f aursns mo ospoaifkizfãán ]oagnkñciaf

And f angakusán mn aursn mo Igenrdætiaf mo Costán, ns fkugns pnmorán igcrossfr od aursns pñs-

soaugmærins gán suporinros, quo angeorod udf qufkieiafãán prneissingfk mo gävok ? (VGV), quo

visfd suprir fs goaossimfmos vorieiafmfs, gn toaimn odprosfrifk, fn gävok mo qufmrns igtordémins,gndofmfdogto2

- ]éagian/f Ospoaifkistf od Fpkiafãÿos Igenrdætiafs mo Costán8

- ]éagian/f Ospoaifkistf od ]oagnkncifs o \rncrfdfãán mo Qistodfs mo Igenrdfãán8

- ]éagian/f Ospoaifkistf od Costán mo Zomos o Qistodfs Igenrdætians8

- ]éagian/f Ospoaifkistf mo Fumitnrif f Qistodfs mo Costán.





==

MIQAI\KIGF MO NZCFGIRFÃÁN MO OD\ZOQFQ O F\KIAFÃßOQ MO

COQ]ÁN

Afrftorizfãán mf misaipkigf

F misaipkigf mo Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán igtocrf f andpngogto téagiaf mn

Aursn mo ]éagian mo Igenrdætiaf mo Costán, mf efdäkif prneissingfk mo Igenrdætiaf, and udf afrcf

`nrærif tntfk mo :03 `nrfs.

F misaipkigf mo Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán movo porditir quo ns fkugns

mosogvnkvfd ang`oaidogtns, afpfaimfmos o ftitumos pfrf f andproogsán mns angtoxtns mo trfjfk`n

mns euturns téagians.

Eigfkimfmos mf misaipkigf

\rndnvor f andproogsán mns crfgmos prnjkodfs mn dugmn odprosfrifk, igtocrfgmn-ns gn angtoxtn

mfs nrcfgizfãÿos angtodpnrêgofs8

Endogtfr f igtorinrizfãán mo vfknros mo tnkorêgaif, snkimfriomfmo o annporfãán8

\rndnvor udf ftitumo aiogtäeiaf o oxporidogtfk, idpnrtfgto pfrf f angstruãán mn sfjor8

Endogtfr f fmnãán mo udf ftitumo igtormisaipkigfr o mo trfjfk`n annporftivn8

Endogtfr n ospäritn arätian o f afpfaimfmo mo rosnkvor prnjkodfs8Mosogvnkvor téagiafs mo trfjfk`n gn mndägin mf posquisf, mn trftfdogtn o mf fprosogtfãán mf

igenrdfãán8

Mosogvnkvor f afpfaimfmo mo trfjfk`n igmivimufk o od crupn8 o,

Angtrijuir pfrf dok`nrfr n mndägin osaritn o nrfk mf kägcuf pnrtucuosf.

Andpotâgaifs f mosogvnkvor

Mfs eigfkimfmos mf misaipkigf, moanrro ud angbugtn mo andpotâgaifs quo so angsimorfd

eugmfdogtfis mosogvnkvor, gndofmfdogto2

• Zoang`oaor o rokfaingfr fs ftivimfmos mo costán o mo angtfjikimfmo rogtfjikizfgmn fs toagnkncifs

mo igenrdfãán o andugiafãán fn sou mispnr8

• Igtorvir od crupns mo prnbotns nrcfgizfaingfis8

• Fprosogtfr andugiafãÿos nrfis roanrrogmn f supnrtos mivorsieiafmns mo fprosogtfãán mf

igenrdfãán8

• Zovokfr ospäritn arätian o `æjitns mo tnkorêgaif o mo annporfãán8





=?

• Modngstrfr ariftivimfmo o fjorturf ì ignvfãán8 o,

• Zofkizfr fs tfroefs mo enrdf futñgndf o rospngsævok.

Fvfkifãán

F fvfkifãán soræ ud fspotn eugmfdogtfk mo tnmn n prnaossn mo fprogmizfcod. Movoræ tor ud

afræator ossogaifkdogto enrdftivn o gokf pfrtiaipfrán mnaogtos o fkugns, togmn od angtf fs crok`fs

mo fvfkifãán (futn o `otornfvfkifãán) quo során misautimfs pnr tnmns ns igtorvogiogtos gn prnaossn.

Okogan Dnmukfr

Dñmukn Mosicgfãán

Murfãán mo

roeorâgaif

(`nrfs)

6 F Odprosf 6:

: Kociskfãán Andoraifk :?

1 Mnaudogtfãán Andoraifk :?

= Costán mo Fprnvisingfdogtn o Uogmfs :?

? Fpkiafãÿos Igenrdætiafs mo Costán ‑ Ærof Andoraifk :?

5 Aækaukn Eigfgaoirn o Ftufrifk :?

3 Angtfjikimfmo o Igenrdfãán Eigfgaoirf :?

0 Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf :?

9 Akfssieiafãán o Fpkiafãÿos Igenrdætiafs mo Mnaudogtns Angtfjikästians :?

6< Okodogtns mo Fgækiso Oangñdiaf o Eigfgaoirf :?

66 Costán mo Zoaursns @udfgns :?

6: Fpkiafãÿos Igenrdætiafs mo Costán mo \ossnfk :?

]ntfk mo `nrfs :03





=5

DÑM_KN 02IG]ZNM_ÃÁN FN QIQ]ODF MO GNZDFKIRFÃÁN ANG]FJIKÄQ]IAF

Murfãán mo roeorâgaif2 :? `nrfs]odpns kotivns2 63 todpns mo 9< dig./afmf

Fprosogtfãán

N Qistodf mo Gnrdfkizfãán Angtfjikästiaf (QGA) tod andn prigaipfis njbotivns f angvorcâgaif

mfs prætiafs mo angtfjikizfãán o fvfkifãán mns ftivns o pfssivns ogtro ns mieorogtos Ostfmns-

dodjrns mf _gián Ournpoif, jod andn pntogaifr f andpfrfjikimfmo mfs modngstrfãÿos

eigfgaoirfs.

Ftrfvés mn QGA é pnssävok imogtieiafr o dnvidogtfr fs angtfs o oxoautfr rocistns angtfjikästians,

mojitfgmn o aromitfgmn, mo icufk dnmn, fs nporfãÿos and fs dosdfs afrfatorästiafs.

Njbotivns mo fprogmizfcod

• Moeigir pftridñgin8

• Mistigcuir okodogtns pftridngifis ftivns mo pfssivns8

• Motordigfr n vfknr mn pftridñgin8

• Moeigir igvogtærins8

• Okfjnrfr igvogtærins8

• Moeigir angtf8

• Mistigcuir Ftivn, mo \fssivn o mo Afpitfk \rñprin8

• Imogtieiafr f oqufãán corfk mn jfkfgãn8

• Mistigcuir jfkfgãn igiaifk mo jfkfgãn eigfk8

• Okfjnrfr jfkfgãns8

• Moeigir méjitn o arémitn mo udf angtf8

• Afkaukfr sfkmns mo udf angtf8

• Dnvidogtfr angtfs8

• Mistigcuir vfrifãÿos pordutftivfs mo dnmieiaftivfs8

• Okfjnrfr jfkfgaotos

• Moeigir cfstns o rogmidogtns8

• Mistigcuir cfstns mo rogmidogtns8

• Fpurfr rosuktfmns8 o,

• Fpurfr n rosuktfmn käquimn mn poränmn.





=3

Êdjitn mns angtoòmns6. Angaoitns angtfjikästians

6.6.6. \ftridñgin

6.6.:. Igvogtærin

:. Qistodf mo Gnrdfkizfãán Angtfjikästiaf

:.6. Añmicn mo angtfs o gnrdfs angtfjikästiafs

:.:. Dnmokns mo Modngstrfãÿos Eigfgaoirfs

:.:.6. Jfkfgãn

:.:.:. Modngstrfãán mo Zosuktfmns

:.:.1. Fgoxn





Afkogmfrizfãán mf misaipkigf ‑ 6<.² fgn

Aursn2 ]éagian mo Igenrdætiaf o Costán Fgn2 6<.² fgn Misaipkigf2 NOFC

Dñmukns / Dosos@nrfs ]odpns

kotivns6 Qot Nut Gnv Moz Bfg Eov Dfr Fjr Dfi Bug Buk

Dñmukn 62 F Odprosf6: 0

Dñmukn :2 Kociskfãán Andoraifk:? 63

Dñmukn 12 Mnaudogtfãán Andoraifk:? 63

Dñmukn =2 Costán mo Fprnvisingfdogtn oUogmfs

:? 63

Dñmukn ?2 Fpkiafãÿos Igenrdætiafs mo Costán ‑ Ærof Andoraifk

:? 63

6 Angsimorfd-so todpns kotivns mo 9< digutns (=? dig. + =? dig.) and fukfs : vozos pnr sodfgf





=9

Afkogmfrizfãán mf misaipkigf ‑ 66.² fgn

Aursn2 ]éagian mo Igenrdætiaf o Costán Fgn2 66.² fgn Misaipkigf2 NOFC


kotivns: Qot Nut Gnv Moz Bfg Eov Dfr Fjr Dfi Bug Buk

Dñmukn 52 Aækaukn Eigfgaoirn o Ftufrifk :? 63

Dñmukn 32 Angtfjikimfmo o IgenrdfãánEigfgaoirf

:? 63

Dñmukn 02 Igtrnmuãán fn Qistodf moGnrdfkizfãán Angtfjikästiaf

:? 63

Dñmukn 92 Akfssieiafãán o FpkiafãÿosIgenrdætiafs mo Mnaudogtns Angtfjikästians

:? 63

: Angsimorfd-so todpns kotivns mo 9< digutns (=? dig. + =? dig.) and fukfs : vozos pnr sodfgf





?<

Afkogmfrizfãán mf misaipkigf ‑ 6:.² fgn

Aursn2 ]éagian mo Igenrdætiaf o Costán Fgn2 6:.² fgn Misaipkigf2 NOFC


kotivns1 Qot Nut Gnv Moz Bfg Eov Dfr Fjr Dfi Bug Buk

Dñmukn 6<2 Okodogtns mo Fgækiso Oangñdiafo Eigfgaoirf :? 63

Dñmukn 662 Costán mo Zoaursns @udfgns:? 63

Dñmukn 6:2 Fpkiafãÿos Igenrdætiafs moCostán mo \ossnfk

:? 63 = ? 5 3

1 Angsimorfd-so todpns kotivns mo 9< digutns (=? dig. + =? dig.) and fukfs : vozos pnr sodfgf= \oränmn mo Enrdfãán od Angtoxtn mo ]rfjfk`n? \oränmn mo Enrdfãán od Angtoxtn mo ]rfjfk`n5 \oränmn mo Enrdfãán od Angtoxtn mo ]rfjfk`n3 Fprosogtfãán o moeosf mf \rnvf mo Fptimán \rneissingfk





?6

Afkogmfrizfãán mn dñmukn


Dñmukn 02 Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf G.² Fukfs2 63 todpns kotivns (9< dig./afmf)

]odfs / Fukfs 6 : 1 = ? 5 3 0 9 6< 66 6: 61 6= 6? 65 63Angaoitns igtrnmutñrins2\ftridñgin, Igvogtærin o Jfkfgãn

Gnãán mo angtf o roprosogtfãán cræeiaf gn ZfzánZocrfs mo rocistn igiaifk o dnvidogtfãán mo angtfs

]ipns mo kfgãfdogtn gn ZfzánEfatns pftridngifis pordutftivns o dnmieiaftivns

Jfkfgaoto mo vorieiafãánFpurfdogtn mo rosuktfmns o Modngstrfãán mo Zosuktfmns

IUFFpurfdogtn mn IUF

Añmicn mo Angtfs Gnrdfs Angtfjikästiafs

Oxoraäains mo fpkiafãán

Fvfkifãán mifcgñstiaf, enrdftivf o sudftivfOgtrocf o anrroãán mo tosto eigfk mo dñmukn





?:

\kfgieiafãán mo Démin \rfzn



Angtoòmns Andpotâgaifs Njbotivns

Ostrftécifs

FvfkifãánDétnmns Zoaursns

Angaoitnsigtrnmutñrins

Andproogmor fnrcfgizfãán

angtfjikästiaf

\ftridñgin- Mfr udf gnãán mo pftridñgin mf odprosf- Mistigcuir jogs, miroitns o njricfãÿos- Fprosogtfr udf roprosogtfãán mn pftridñginmf odprosf

Igvogtærin- Mfr f gnãán mo igvogtærin- Mistigcuir pftridñgin mo igvogtærin- Fprosogtfr n igvogtærin

Jfkfgãn

- Mfr f gnãán mo Ftivn, \fssivn o Afpitfk \rñprin- Imogtieiafr ftivns o pfssivns mf odprosf- Mfr f gnãán mo Jfkfgãn- Fprosogtfr udf roprosogtfãán mn Jfkfgãn

Détnmn oxpnsitivn,igtorrncftivn o ftivn

Oxpnsiãán mf dftérifftrfvés mfmodngstrfãán morosnkuãán mooxoraäains

Fgækiso momnaudogtfãánoangñdian-eigfgaoirf

Zosnkuãán mooxoraäains prætians gnafmorgn miærin mnfkugn

Andputfmnr,

prnbotnr duktidémif

o tokf mo prnboãán

Vufmrn o dftorifk mo

osaritf

Modngstrfãÿos

eigfgaoirfs

Cuif mo

Fprogmizfcod

Afmorgn miærin mnfkugn

Uisitf mo ostumn

FvfkifãánMifcgñstiaf2

quostÿos nrfissnjro nsangtoòmns fkoaingfr





?1

Gfturozf odnvidogtfãán

mfs angtfs mnQGA

Fgfkisfr nsprigaäpins

angtfjikästians ìkuz mn QGA

Modngstrfãán mo Zosuktfmns- Mfr f gnãán mo Modngstrfãán mo Zosuktfmns- Mistigcuir Cfstns mo Zogmidogtns

Añmicn mo Angtfs- Mfr f gnãán mo angtf

- Fcrocfr ns okodogtns pftridngifis od angtfs- Igtorprotfr n Añmicn mo Angtfs- Angsuktfr n Añmicn mo Angtfs- Angòaor fs akfssos mo angtfs mn QGA- Angòaor fs angtfs mn Jfkfgãn o moZosuktfmns- Mistigcuir angtfs prigaipfis mo sujangtfs- Angòaor f frtiaukfãán ogtro sujangtfs oangtfs prigaipfis

Zoprosogtfãán mfs angtfs- \rnaomor ì roprosogtfãán mfs angtfs- Mfr f gnãán mo sfkmn mo udf angtf- Akfssieiafr ns sfkmns mfs angtfs qufgtn ì sufgfturozf

Zocrfs mo dnvidogtfãán mfs angtfs- Angòaor fs rocrfs mo dnvidogtfãán mfsangtfs mn Ftivn, mn \fssivn, mn Afpitfk \rñprin,mns Cfstns o mns Zogmidogtns- Imogtieiafr n prigaäpin mf micrfeif

Fvfkifãánenrdftivf2

njsorvfãánmirotf moftitumos o moandpnrtfdog

tns od sfkf mofukf(dntivfãán oodpog`n)

igtorosso oftogãán

pfrtiaipfãánportigogto orospnstf fquostÿos nrfis

rofkizfãán oanrroãán mooxoraäains otfroefsprnpnstfs





?=

Ufrifãÿospftridngifis

Dnvidogtfãánmo Igvogtærins

Andproogmorfs vfrifãÿospftridngifis

Fpkiafrang`oaidogtnsgf rosnkuãán mo

prnjkodfsangtfjikästians

Efatns pftridngifis pordutftivns odnmieiaftivns- Mistigcuir efatns pftridngifis pordutftivns modnmieiaftivns- Angtfjikizfr nporfãÿos quo ogvnkvfdvfrifãÿos pordutftivfs- Angtfjikizfr nporfãÿos quo ogvnkvfdvfrifãÿos dnmieiaftivfs

- Oeotufr rocistns angtfjikästians od angtfsprigaipfis o sujangtfs- Okfjnrfr n Jfkfgaoto mo vorieiafãán- Okfjnrfr n Jfkfgãn Igiaifk o n Jfkfgãn Eigfk

Zocistn mo igvogtærins- Ang`oaor n eugaingfdogtn mns sistodfsangtfjikästians mo igvogtfrifãán- \rnaomor ì dnvidogtfãán mf angtf Andprfs orospotivfs sujangtfs od sistodf mo igvogtærinpordfgogto- \rnaomor fns rocistns mns mosangtns mogfturozf eigfgaoirf o andoraifk od andprfs o

vogmfs- Dnvidogtfr fs sujangtfs mo vogmfs o austnmf dorafmnrif vogmimf o dftérifs angsudimfs- Mistigcuir vogmf mo dorafmnrifs mo prostfãánmo sorviãns

Fvfkifãánsudftivf2

tosto eigfk mofvfkifãán mndñmukn

tosto eigfk mo

roauporfãánmn dñmukn





??

Fpurfdogtn moZosuktfmns

Fpurfdogtn mnIUF

Fvfkifrrosuktfmns pfrf

f tndfmf momoaisán

Fpkiafr fsrocrfs motrijutfãán

- Angòaor f dnvidogtfãán mfs angtfs rokftivfsf nporfãÿos quo ogvnkvfd fmifgtfdogtns fenrgoaomnros o mo akiogtos- Angtfjikizfr nporfãÿos quo ogvnkvfdrocukfrizfãán mo igvogtærins- Angòaor ns détnmns mo vfknridotrif mnsigvogtærins- \roogaòr Eia`fs mo Frdfzéd- Afrftorizfr ns sistodfs mo igvogtfrifãán

Motordigfr n Zosuktfmn Käquimn mn \oränmn- Fpurfr n Zosuktfmn Käquimn mn \oränmn- Mistigcuir kuarn mo probuäzn- Okfjnrfr f Modngstrfãán mo Zosuktfmns

Andproogmor ns rosuktfmns trfgsitfmns- Mfr f gnãán mo rosuktfmns trfgsitfmns- Angòaor f fpkiafãán mns rosuktfmnstrfgsitfmns

Idpnstn snjro n Ufknr Farosaogtfmn- Angòaor f dnvidogtfãán mfs angtfs mn IUF- \rnaomor fn fpurfdogtn mn IUF- \roogaìdogtn mo Moakfrfãán mn IUF





?5

\kfgn mo fukf



Q_DÆZIN

Mftf2 f koaingfr gn :.² poränmn0 @nrf2 xx.xx` ìs xx.xx` ]urdf2 66.² I Qfkf2 :? Osankf Qoaugmærif Qán Bnán mn Ostnrik Fukfs g.²s2 PP o PP

]ipns mo kfgãfdogtnsEfatns pftridngifis pordutftivns o dnmieiaftivnsOxoraäains mo fpkiafãán ‑ \rnpnstfs mo trfjfk`n g.² 9 o 6< mn Cuif mo Fprogmizfcod

0 Uor afkogmfrizfãán mf misaipkigf ‑ 66.² fgn





?3

Angtoòmns Njbotivns Ftivimfmos ]odpnOstrftécifs

FvfkifãánDétnmns Zoaursns

Gfturozf odnvidogtfãánmfs angtfs mn

QGA

Zoprosogtfãán mfs angtfs- \rnaomor ì roprosogtfãánmfs angtfs

Zocrfs mo dnvidogtfãánmfs angtfs- Ang`oaor fs rocrfs modnvidogtfãán mfs angtfs mnFtivn, mn \fssivn, mn Afpitfk

\rñprin, mns Cfstns o mnsZogmidogtns

Ogtrfmf

Qudærin

Zocistn mfs prosogãfs

Zovisÿos mf fukf fgtorinr

gnãán o afrftorästiafsmo angtf

roprosogtfãán cræeiafgn Zfzán osquodætian

rocrfs mo rocistn igiaifko dnvidogtfãán moangtfs

? dig.

? dig.

? dig.

6? dig.

Détnmnoxpnsitivn,igtorrncftivn oftivn

Oxpnsiãán mfdftérif ftrfvésmfmodngstrfãánmo rosnkuãán mooxoraäains

Zosnkuãán mooxoraäainsprætians gnafmorgn miærinmn fkugn

Andputfmnr,

prnbotnr

duktidémif o

tokf mo prnboãán

Vufmrn o

dftorifk mo

osaritf

Cuif mo

Fprogmizfcod

Afmorgn miærinmn fkugn

Fvfkifãán Mifcgñstiaf2

quostÿos nrfis snjrons angtoòmns f

koaingfr

Fvfkifãán enrdftivf2

njsorvfãán mirotf moftitumos o moandpnrtfdogtns odsfkf mo fukf(dntivfãán oodpog`n)

igtorosso o ftogãán

pfrtiaipfãánportigogto o rospnstff quostÿos nrfis

rofkizfãán o anrroãán

mo oxoraäains





?0

Efatnspftridngifis

Efatns pftridngifispordutftivns odnmieiaftivns- Mistigcuir efatnspftridngifis pordutftivnsmo dnmieiaftivns- Angtfjikizfr nporfãÿos quo

ogvnkvfd vfrifãÿospordutftivfs- Angtfjikizfr nporfãÿos quoogvnkvfd vfrifãÿosdnmieiaftivfs- Oeotufr rocistnsangtfjikästians od angtfsprigaipfis o sujangtfs

]ipns mo kfgãfdogtns

gòdorn mo angtfsdnvidogtfmfs

gfturozf mnsdnvidogtnsosariturfmns

Ufrifãÿos pftridngifis

efatns pftridngifispordutftivns

efatns pftridngifisdnmieiaftivns

Zosnkuãán o anrroãán mooxoraäains mo fpkiafãán

oxoraäains 9 o 6<

6? dig.

6? dig.

1< dig.





?9

MOQOGUNKUIDOG]N MF F_KF2

- F fukf igiaif-so and f ogtrfmf mn prneossnr o mns fkugns gf sfkf mo fukf o f naupfãán mns kucfros `fjitufis, jod andn, f propfrfãán mns

dftorifis rokfaingfmns and f misaipkigf, gndofmfdogto, n cuif mo fprogmizfcod o n afmorgn miærin.

- Moanrrimn fquoko todpn igiaifk, ostidfmn od ? digutns, ns socuigtos 6< digutns ostán rosorvfmns pfrf n rocistn mfs prosogãfs ftrfvés mf

a`fdfmf igmivimufkizfmf o pfrf f romfãán mn sudærin gn qufmrn pnr pfrto mn prneossnr.

- Ang`oaimns ns todfs quo során fjnrmfmns gostf fukf mo 9< digutns, n prneossnr igiaif udf rovisán mf dftérif koaingfgmf gf fukf fgtorinr,

murfgto ud poränmn mo 6? digutns. F rovisán igaimiræ snjro f gnãán o fs afrftorästiafs mo Angtf8 f suf roprosogtfãán cræeiaf8 o, fs rocrfs mo

rocistn igiaifk o dnvidogtfãán.

- Ns 1< digutns socuigtos ostán rosorvfmns pfrf f koaingfãán mns pngtns f fjnrmfr gostf fukf o provistns gn \kfgn mo Fukf, od quo murfgto ns

pridoirns 6? digutns soræ oxpnstf f akfssieiafãán mns tipns mo kfgãfdogtns qufgtn fn gòdorn mo angtfs dnvidogtfmfs o ì gfturozf mns

dnvidogtns osariturfmns, rospotivfdogto, sogmn quo gns socuigtos 6? digutns soræ eoitf f mistigãán ogtro ns efatns pftridngifis pordutftivns

o dnmieiaftivns, fpokfgmn-so fn pogsfdogtn arätian o pfrtiaipfãán mo tnmns ns fkugns, f eid mo andproogmorod o rocistfrod vfrifãÿos

pftridngifis ftogmogmn ìquokfs pnssävois fktorfãÿos qufkitftivfs o qufgtitftivfs gn pftridñgin.

- Qocuimfdogto, ns òktidns 1< digutns mf fukf ostán rosorvfmns pfrf f rosnkuãán o anrroãán mo mnis oxoraäains angstfgtos mn cuif mo

fprogmizfcod.

- Vufgtn ì fvfkifãán, f njsorvfãán mirotf mo ftitumos o andpnrtfdogtns, f pfrtiaipfãán portigogto o rospnstfs anrrotfs f quostÿosigtocrfmnrfs, jod andn, n igtorosso, ftogãán o f rosnkuãán mo oxoraäains, supnrtfrán f gntf mf fvfkifãán enrdftivf mostf fukf.





5<

V_OQ]ßOQ \FZF F FUFKIFÃÁN MIFCGÑQ]IAF2

- Vufk n angaoitn mo Angtf>

- Vufis sán fs afrftorästiafs mo Angtf>

- Andn so rocistf ns sfkmns igiaifis o fs dnvidogtfãán mfs

Angtfs>

AND\O]ÂGAIFQ2

Gn mndägin mns ang`oaidogtns

- Ns fkugns movorán mistigcuir efatns pordutftivns mo efatns

dnmieiaftivns

- Ns fkugns movorán angtfjikizfr nporfãÿos quo ogvnkvfd

vfrifãÿos pftridngifis

AND\O]ÂGAIFQ2

Gn mndägin mns andpnrtfdogtns o ftitumos

- Ns fkugns movorán dnstrfr igtorosso o odpog`n gfs ftivimfmos

mosogvnkvimfs rokfaingfmfs and f tonrizfãán mf dftérif o f

rosnkuãán mo oxoraäains prnpnstns

MIEOZOGAIFÃÁN \OMFCÑCIAF2

- Murfgto f fukf soræ eoitf f fmoqufãán mfs porcugtfs ìs

ospoaieiaimfmos mns fkugns.

- Ns fkugns and dfinros mieiaukmfmos dfgieostfmfs, murfgto f

fukf o/nu ftogmogmn fn poraursn omuaftivn gf misaipkigf, során

angvimfmns f fprosogtfr f snkuãán mns oxoraäains gn qufmrn.





56

Crok`f mo fvfkifãán enrdftivf

Mftf2 ̂ ^^^^ / ^^^^^ /^^^^^^^ ]urdf2 ^^^^^^^^ CZOK@F MO FUFKIFÃÁN ENZDF]IUF

G.² Gndo Ftitumos oandpnrtfdogtns

Igtorossoo ftogãán

\frtiaipfãánmurfgto f

fukf

Odpog`n gfrosnkuãán mo

oxoraäains

(?<%)Gntf

qufgtitftivf

(?<%)Gntf mf

eia`f

enrdftivf

GN]FEIGFK

6

:1

=

?

5

…

…

1<

Njsorvfãÿos2

N prooga`idogtn mns pridoirns = itogs soræ eoitn ftogmogmn ì socuigto osafkf qufkitftivf o rospotivf angvorsán pfrf osafkf qu fgtitftivf2Dfu ‑ ? vfknrosIgsueiaiogto ‑ 0 vfknrosZocukfr ‑ 6: vfknros

Jnd ‑

65 vfknrosDuitn jnd ‑ 60 vfknrosOxaokogto ‑ :< vfknros

Afsn, f fukf gán provobf f rofkizfãán mo Eia`f enrdftivf, gf gntf eigfk során angsimorfmns oxakusivfdogto fpogfs ns = pridoirns itogs.





E_GMFDOG]FÃÁN MFQ \KFGIEIAFÃßOQ

Afrftorizfãán mf osankf

Andn ogqufmrfdogtn angtoxtufk fn gävok concræeian, idpnrtf roeorir quo f Osankf

Qoaugmærif mo Qán Bnán mn Ostnrik (OQQBO) knafkizf-so gn angaok`n mo Afsafis, situfmn f

naimogto mn ostuærin mn ]obn, ogtro f sorrf mo Qigtrf o n naofgn Ftkêgtian, quo angerngtf f

gnrto and n angaok`n mo Qigtrf, f suk o f naimogto and n naofgn o f nriogto and n angaok`n

mo Noirfs, togmn udf ærof mo 99,<3 hd: o rocistf :<5 =39 `fjitfgtos, socugmn angsuktf mns

rosuktfmns mns Aogsns mo :<66 pujkiafmns gn sätin mf igtorgot mn Igstitutn Gfaingfk mo

Ostftästiaf. Figmf mo fanrmn and fquokos rosuktfmns, mo ospoaifk rofkao n efatn mo f

pnpukfãán mn angaok`n mo Afsafis fprosogtfr gävois mo igstruãán suporinros ì démif

gfaingfk, ngmo aoraf mo ::% mf pnpukfãán pnssui ud aursn suporinr quo,

andpfrftivfdogto andn n angaok`n mo Kisjnf é suporinr ?%. F crfgmo dfinrif mfs

possnfs kiaogaifmfs sán duk`oros (?3%), tnmfvif, osto rosuktfmn dnstrf-so igeorinr ì

poraogtfcod gfaingfk quo rngmf 56% mo duk`oros and kiaogaifturf.

Qnjro f osankf, sitf dfis angarotfdogto gf knafkimfmo mn Ostnrik, and 0,39 hd: o :5 193

`fjitfgtos, soræ portigogto roeorir quo, fpñs angsuktf mn sätin mf igtorgot mf osankf, eni pnssävok fpurfr quo pnr enrãf mn Moarotn-koi g.² =? 515 mftfmn mo 16 mo Dfrãn mo 695=,

surciu n Kiaou gfaingfk mo Afsafis quo enrf igfucurfmn f :3 mo Gnvodjrn mo 6950,

pfssfgmn f mosicgfr-so pnr Kiaou Gfaingfk mo Qán Bnán mn Ostnrik gn fgn mo 693= sogmn

quo, od virtumo mf ugieiafãán mns ogsigns kiaofk o téagian, od 6930 fktorf n gndo pfrf

Osankf Qoaugmærif mo Qán Bnán mn Ostnrik (OQQBO). Figmf gfquoko sito eni pnssävok

angstftfr quo f osankf é somo mn Fcrupfdogtn mo Osankfs mo Qán Bnán mn Ostnrik ‛ngmo

pnmod mistigcuir-so værifs rofkimfmos snainoangñdiafs o urjfgästiafs, `fjitfmfs pnr

pnpukfãÿos mieorogaifmfs— (Zocukfdogtn Igtorgn OQQBO, :<66).





51

Neortf omuaftivf gn fgn kotivn :<61/:<6=

Aursn Aiogtäeian-@udfgästians (6<.², 66.² o 6:.² Fgns)

Aursn mo Aiâgaifs Qnainoangñdiafs

Aursn mo Aiâgaifs ]oagnkncifs

Aursn mo Kägcufs o @udfgimfmos

Aursn mo Frtos Uisufis

Aursns \rneissingfis

6.² Fgn

Aursn \rneissingfk mo ]éagian mo Costán o \rncrfdfãán mo Qistodfs Igenrdætians

Aursn \rneissingfk ]éagian mo Costán

Aursn \rneissingfk mo ]éagian mo Igenrdætiaf mo Costán

Aursn \rneissingfk ]éagian mo Costán mo Oquipfdogtns Igenrdætians

:.² Fgn




1.² Fgn




Aursn \rneissingfk ]éagian mo Costán mo Oquipfdogtns Igenrdætians





5=

Afrftorizfãán mf turdf]nrgf-so prodogto mostfafr quo fs pkfgieiafãÿos tâd od kig`f mo angtf fs pfrtiaukfrimfmos

mf turdf mn 66.² I mf OQQBO, and 1< fkugns igsaritns gn :.² fgn mn Aursn \rneissingfk mo]éagian mo Costán.

Angsuktfmn n prnaossn mo turdf mn 66.² I mf OQQBO, eni pnssävok fpurfr quo ftufkdogto

?3% mns fkugns igsaritns sán mn soxn dfsaukign o, angsoquogtodogto, =1% mn soxn

eodigign. Efao fn fgn kotivn trfgsftn f rocistfr 1 mosistâgaifs quo nanrrorfd murfgto fquoko

fgn kotivn. Figmf togmn od angtf ns fkugns ftufkdogto igsaritns gn 66.² fgn, mo ospoaifk

mostfafr n ovimâgaif mo quo, ì mftf mo igsariãán gn 6<.² fgn mo osankfrimfmo, 3?% mns

fkugns ogangtrfvfd-so ogtro ns 6= o ns 6? fgns, n quo é rovokfmnr mo ud `istnrifk

omuaftivn sod porafkãns god rotogãÿos, situfãán quo pnmoræ sor bustieiafmf pokn efatn mo

?3% mns fkugns prnvirod mo ankécins mns angaok`ns mo Afsafis, Noirfs o Kisjnf.

Angsimorfgmn n `istnrifk gosto aursn prneissingfk o ropnrtfmn fn fgn kotivn trfgsftn, f

dogaingfr quo 3 fkugns ogangtrfd-so and dñmukns od ftrfsn, f sfjor2

: fkugns and n dñmukn 1 od ftrfsn8 o,

? fkugns and n dñmukn 1 od ftrfsn.

Angvéd sfkiogtfr quo ns : fkugns and n dñmukn 1 od ftrfsn, tâd icufkdogto n dñmukn ?

od ftrfsn, modngstrfgmn fkcudf igéraif pfrf n ostumn vistn quo ns rostfgtos dñmukns tâd

simn fprnvfmns and gntfs sujstfgaifkdogto igeorinros od rokfãán fns rostfgtos fkugns. É mo

aror quo ostos : fkugns vog`fd f goaossitfr mo fandpfg`fdogtn igmivimufkizfmn, pnr

enrdf f suprir fs goaossimfmos omuaftivfs quo dfgieostfrfd gn fgn kotivn pfssfmn, tnmfvif,

fté ì prosogto mftf o angsimorfgmn n arngncrfdf mf misaipkigf pfrf osto :.² fgn, ostos

fkugns njtivorfd fprnvfãán gn Dñmukn 5 - Aækaukn Eigfgaoirn o Ftufrifk, ostfgmn figmf f

moanrror f koaingfãán mn Dñmukn 3 ‑ Angtfjikimfmo o Igenrdfãán Eigfgaoirf.

Vufgtn ìs oxpotftivfs, dntivfãán o odpog`n mf turdf, f dogaingfr quo f dfinrif mns

fkugns rovokfd igtorosso, quor pokn aursn, quor figmf pokf misaipkigf. Vufgtn ì misaipkigf, f

dogaingfr quo fs gntfs démifs gfs fprnvfãÿos mns dñmukns fgtorinros mogntfd ud

okovfmn suaossn.






\omrn Fzovomn

5?

\FZ]OC_IF MO F\ZOGMIRFCODIgtrnmuãán fn Qistodf mo

Gnrdfkizfãán ngtfjikästiaf






\omrn Fzovomn

55

Ägmiao

\ftridñgin, Igvogtærin o Jfkfgãn

I. \ftridñgin ....... 53

II. Igvogtærin ........ 50

III. Jfkfgãn ............ 59

Añmicn mo Angtfs o Zfzán Osquodætian

I. Gnãán o afrftorästiafs mo Angtf 3:

II. Zoprosogtfãán cræeiaf gn Zfzán osquodætian 3=

III. Zocrfs mo rocistn igiaifk o mo dnvidogtfãán mfs angtfs 3?

Kfgãfdogtns, Jfkfgaoto mo Uorieiafãán o Modngstrfãán mo Zosuktfmns

I. ]ipn mo kfgãfdogtns 30

II. Efatns pftridngifis pordutftivns o dnmieiaftivns 06

III. Jfkfgaoto mo Uorieiafãán 0:

IU. Zosuktfmns o f Modngstrfãán mo Zosuktfmns 0:

Fgækiso o oxprossán angtfjikästiaf mo nporfãÿos rokfaingfmfs and f sujangtf

:=12 Idpnstn snjro n Ufknr Farosaogtfmn

Eugaingfdogtn mn IUF 0?

Qujangtf :=1 ‑ Idpnstn snjro n Ufknr Farosaogtfmn (IUF) 05

Qujangtf :=16 ‑ IUF Qupnrtfmn 03

Qujangtf :=1: ‑ IUF Momutävok 9<

Qujangtf :=11 ‑ IUF Kiquimfmn 9=

Qujangtf :=1= ‑ IUF Zocukfrizfãÿos 9?

Qujangtf :=1? ‑ IUF Fpurfdogtn 95






\omrn Fzovomn

53

\ F]ZIDÑGIN ,

IGUOG]ÆZIN O

J FKFGÃN

I. \ftridñgin

]nmf f ftivimfmo odprosfrifk goaossitf mo ud pftridñgin igmispogsævok ì

sftisefãán mo ud aortn gòdorn mo goaossimfmos. Fs dæquigfs, ns voäaukns,

migòirn od afixf, ota. sán fkcugs oxodpkns mo okodogtns. ]nmfvif, fs rokfãÿos

mo prnpriomfmo gán so roeorod fpogfs f anisfs dftorifis, dfs tfdjéd f miroitns

snjro toraoirns, andn pnr oxodpkn n miroitn mo rofvor n migòirn mopnsitfmn gudf

igstituiãán jfgaærif nu n miroitn mo roaojor vfknros rokfaingfmns and f vogmf mo

dorafmnrifs. ]fdjéd fs njricfãÿos angtrfämfs porfgto toraoirns, tfis andn n

pfcfdogtn mfs dftérifs-pridfs nu mn odpréstidn jfgaærin pfrf f andprf mo ud

frdfzéd, efzod pfrto mn angbugtn mo okodogtns quo angstituod n pftridñgin.

Ftogmfdns socuimfdogto ìs moeigiãÿos mfs trâs andpngogtos jæsiafs mn

pftridñgin2

Jogs roprosogtfd ns okodogtns

tfgcävois mostigfmns fn usn (omieäains,

dæquigfs, ota.), trfgsenrdfãán nu

angsudn (dftérifs-pridfs, sujsimiærifs,

ota.), vogmf (prnmutns fafjfmns). Igakuä

tfdjéd ns doins mo pfcfdogtn

(migòirn od afixf).

Miroitns roprosogtfd fs situfãÿos burämiafs f efvnr mf odprosf, od virtumo mfs

qufis ostf so ogangtrf od situfãán mo usfr osso okodogtns (miroitns mo usn andn

dfrafs o/nu pftogtos) nu roaojor jogs, gnrdfkdogto migòirn mo toraoirns

(akiogtos, nutrns movomnros, Ostfmn, ota.).

Njricfãÿos roprosogtfd fs situfãÿos burämiafs igvorsfs fns miroitns od virtumo

mfs qufis f odprosf movo, gnrdfkdogto migòirn, f toraoirns (enrgoaomnros, nutrns

aromnros, Ostfmn, ota.).






\omrn Fzovomn

50

Fssid todns quo, n pftridñgin é n angbugtn mo jogs, miroitns o njricfãÿos mo

udf odprosf, od motordigfmf mftf, movimfdogto vfknrizfmn o utikizfmn gn

moaursn mf ftivimfmo oangñdiaf pfrf ftigcir motordigfmn njbotivn.

Idpnrtf mostfafr quo, andn vorodns fmifgto, n pftridñgin é angstituämn pnr ud

crfgmo o andpkoxn gòdorn mo okodogtns mo gfturozf mieorogto, pnr nutrn kfmn, ns

oeoitns mfs trfgsfãÿos o mo fangtoaidogtns quo nanrrod gf odprosf bustieiafd f

angstfgto dnmieiafãán mn vfknr pftridngifk, quor od andpnsiãán, quor od vfknr.

II. Igvogtærin

Aortfdogto bæ nuvidns f oxprossán ‛f odprosf vfi ostfr eoa`fmf pnr dntivns mo

igvogtærin—>

Ostf nu nutrf oxprossán sodok`fgto ropoto-so and fkcudf rocukfrimfmo, sogmn

quo ostf tfroef mo igvogtfrifãán, gf dfinrif mfs vozos, nanrrf and dfinr

eroquâgaif gn eigfk mn fgn, pnréd, gfmf idpomo quo sobf eoitf dogsfkdogto,sodostrfkdogto nu and nutrf rocukfrimfmo quo so bukcuo dfis fprnprifmf o

fbustfmf.

Dfs ogtán n quo é n Igvogtærin>

Bæ missodns ftræs quo so trftf mo udf tfroef rofkizfmf od motordigfmf mftf, dfs

istn gán a`ocf pfrf mfr udf gnãán mo Igvogtærin.

Ogtán, n Igvogtærin é udf tfroef quo misaridigf ns okodogtns pftridngifis mo

udf odprosf o f suf vfknrizfãán gn dndogtn mf suf rofkizfãán, nu sobf, mf

fgækiso mn pftridñgin mo udf odprosf é pnssävok okfjnrfr udf kistf mosaritivf mo

tnmns ns okodogtns pftridngifis, ogudorfgmn fs qufgtimfmos oxistogtos o

motordigfgmn n rospotivn vfknr roeorogtos f motordigfmf mftf.

N angbugtn mo jogs,

miroitns o njricfãÿos,

angstitui n pftridñgin

mf odprosf.






\omrn Fzovomn

59

III. Jfkfgãn

Ftrfvés mf igvogtfrifãán mns okodogtns pftridngifis mo udf odprosf é pnssävok

imogtieiafr f andpnsiãán o motordigfr n vfknr mn sou pftridñgin.

Dfs, ftogmogmn ì gfturozf o andpkoximfmo mfquokos okodogtns, é goaossærin

fcrupf-kns socugmn aritérins mieorogaifmnros mfs dfssfs pftridngifis.

Fssid todns2

Okfjnrfmn n Igvogtærin, tnrgf-so goaossærin andpfrfr n Ftivn and n \fssivn,

pfrf fssid so ang`oaor f gfturozf o vfknr mn Afpitfk \rñprin, nu sobf, n vfknr mn

pftridñgin.

Vufkquor quo sobf n dndogtn angsimorfmn mf andpfrfãán mn Ftivn and n

\fssivn `æ quo angsimorfr trâs afsns pnssävois, angenrdo so fprosogtf mo socuimf2

Ftivn 7 \fssivn Qitufãán Käquimf Ftivf (A\ 7 <)2 sicgieiaf quo ns jogs o

miroitns mf odprosf sán dfinros quo fs sufs njricfãÿos.

F 4 Jogs + Miroitns

\ 4 Njricfãÿos

A\ 4 F ‑ \

Ftivn (F) ‑ anrrospngmo fn angbugtn mo jogs o miroitns angtrnkfmns pokf

ogtimfmo, andn rosuktfmn mo fangtoaidogtns pfssfmns mns qufis so osporf

quo ekuod jogoeäains oangñdians euturns.

\fssivn (\) ‑ anrrospngmo fn angbugtn mo njricfãÿos prosogtos,

prnvogiogtos mo fangtoaidogtns pfssfmns o quo fn sorod kiquimfmfs

rosuktfrán gf sfämf mo roaursns mf ogtimfmo.

Afpitfk \rñprin (A\) nu Qitufãán Käquimf (QK) ‑ anrrospngmo fn vfknr

rosimufk mns ftivns mopnis mo momuzir tnmns ns pfssivns, nu sobf, n vfknr mn

pftridñgin motordigfmn pokf mieorogãf ogtro n Ftivn o \fssivn.






\omrn Fzovomn

3<

Ftivn 4 \fssivn Qitufãán Käquimf Gukf (A\ 4 <)2 sicgieiaf quo ns jogs o

miroitns mf odprosf icufkfd fs sufs njricfãÿos.

Ftivn ; \fssivn Qitufãán Käquimf \fssivf (A\ ; <)2 sicgieiaf quo ns jogs o

miroitns mf odprosf sán dognros quo fs sufs njricfãÿos.

Fcnrf, ostfdns od angmiãÿos mo fprosogtfr n angaoitn mn Jfkfgãn quo é f

modngstrfãán eigfgaoirf quo dnstrf f andpnsiãán o n vfknr mn pftridñgin od

motordigfmf mftf.

N Jfkfgãn é okfjnrfmn andn n njbotivn mo rovokfr f ostruturf oangñdiaf o

eigfgaoirf mf odprosf od motordigfmn dndogtn o angstitui udf engto mo

igenrdfãán eugmfdogtfk, gán sñ pfrf f prñprif odprosf, dfs tfdjéd pfrf

fquokos quo ostobfd mirotf nu igmirotfdogto kicfmns f okf, andn é n afsn mns

sñains, enrgoaomnros, Ostfmn o mn pòjkian od corfk. Mitn pnr nutrfs pfkfvrfs, n

Jfkfgãn é udf ‛entncrfeif— mf situfãán pftridngifk mf odprosf gud mfmn

dndogtn.

Fssid, n Jfkfgãn é udf icufkmfmo, sogmn goaossærin, pfrf quo ostf so ostfjokoãf,

quo n Afpitfk \rñprin sobf sndfmn fn \fssivn.

F ostf icufkmfmo a`fdf-so Oqufãán Eugmfdogtfk mf Angtfjikimfmo.

F oqufãán fgtorinr pordito mistigcuir Jfkfgãn mo Igvogtærin. Fssid, ogqufgtn n

Igvogtærin angstitui fpogfs udf kistfcod mns vfknros ftivns o pfssivns, n Jfkfgãn

andpfrf nu prnaomo fn jfkfgaofdogtn ogtro ns vfknros ftivns o pfssivns,

ovimogaifgmn n vfknr mn pftridñgin (Afpitfk \rñprin).

Jfkfgãn

Ftivn\fssivn +

Afpitfk

\rñprin

Ftivn 4 \fssivn + Afpitfk \rñprin






\omrn Fzovomn

36

Fs dfssfs pftridngifis sán akfssieiafmfs socugmn akfssos quo angstftfd gn

añmicn mo angtfs mn Qistodf mo Gnrdfkizfãán Angtfjikästiaf (QGA), fprnvfmn

pokn Moarotn-koi g.² 6?0/:<<9, mo 61 mo buk`n o quo vorodns fmifgto, fcnrfftogmfdns fns prigaipfis angbugtns2

Ftivn

Angbugtns Okodogtns pftridngifis

Doins eigfgaoirns käquimns

(ftivn anrrogto)

Mig`oirn od afixf, mopñsitns jfgaærins, igstrudogtns

eigfgaoirns, ota. dnvidogtfmns and prfzn igeorinr f udfgn.

Angtfs f roaojor

(ftivn anrrogto)

Mävimfs f roaojor mo toraoirns (akiogtos, nutrns movomnros,

ota.) quo corod jogoeäains and prfzn igeorinr f ud fgn.

Igvogtærins o Ftivns

jinkñcians

(ftivn anrrogto)

Jogs quo f odprosf prnmuz nu fmquiro pfrf vogmor nu

pfrf utikizfr gf prnmuãán mo jogs, jod andn, ftivns

jinkñcians angsudävois (fgidfis o pkfgtfs) quo sobfd

utikizfmns and prfzn igeorinr f ud fgn.

Igvostidogtns

(ftivn gán anrrogto)

Jogs o miroitns fmquirimns gán pfrf vogmf nu

trfgsenrdfãán dfs pfrf rogmidogtn, angtrnkn mo nutrfs

odprosfs nu pfrf utikizfãán, jod andn, ftivns jinkñcians

mo prnmuãán (fgidfis o pkfgtfs) quo sobfd utikizfmns and

prfzn suporinr f ud fgn.

Gns igvostidogtns mostfafd-so2 ftivns tfgcävois (omieäains, oquipfdogtns, vifturfs o

oquipfdogtn fmdigistrftivn)8 ftivns igtfgcävois (trospfssos, prncrfdfs mo

andputfmnr o prnbotns mo mosogvnkvidogtn)8 igvostidogtns eigfgaoirns (pfrtiaipfãÿos mo afpitfk

gnutrfs odprosfs)8 o, prnpriomfmo mo igvostidogtn.






\omrn Fzovomn

3:

AÑMICN MO

ANG]FQ O

Z FRÁN

OQV_ODÆ]IAN

\fssivn

Akfssos Okodogtns pftridngifis

Angtfs f pfcfr

(pfssivn anrrogto)

Mävimfs f pfcfr and prfzn igeorinr f ud fgn (mävimfs f

enrgoaomnros, fn Ostfmn).

Angtfs f pfcfr

(pfssivn gán anrrogto)

Mävimfs f pfcfr and prfzn suporinr f ud fgn (mävimfs fns

jfgans).

Afpitfk \rñprin

Akfssos Okodogtns pftridngifis

Igiaifk Ufknr igiaifk mns sñains o quo eicurf gf osariturf.

Zotimn Zosuktfmns (kuarns) fgtorinros gán mistrijuämns.

Fmquirimn gn oxoraäain Zosuktfmns (kuarns) njtimns gn prñprin oxoraäain.

I. Gnãán o afrftorästiafs mo Angtf

Fs dfssfs pftridngifis, andn vidns fgtorinrdogto, fcrocfd okodogtns quo so

sujmivimod togmn od ftogãán f eugãán quo mosodpog`fd mogtrn mn pftridñgin.

A`ocfdns, ogtán, ì gnãán mo angtf quo moeigidns andn ud angbugtn mo

okodogtns pftridngifis and motordigfmfs afrftorästiaf andugs o ospoaäeiafs.






\omrn Fzovomn

31

Fs angtfs mn QGA ostán mivimimfs od nitn akfssos, gudorfmfs mo 6 f 0, sogmn quo

fs angtfs mfs akfssos 6 f ? o fs angtfs 06 ‑ Zosuktfmn Käquimn mn \oränmn (ZK\) o

09 ‑ Mivimogmns fgtoaipfmns, efzod pfrto mn Jfkfgãn. Fs angtfs mfs akfssos 5, 3o 0 sán angtfs mo rosuktfmns quo sorvirán pfrf f okfjnrfãán mf Modngstrfãán mo

Zosuktfmns quo vorodns pnstorinrdogto. Oxistod figmf dfis mufs akfssos quo sán

utikizfmfs pokf Angtfjikimfmo Fgfkätiaf nu mo Austns.

Od sägtoso2

V_FMZN MO ANG]FQ

Angtfs mo Jfkfgãn

6 Doins Eigfgaoirns Käquimns

: Angtfs f roaojor o f pfcfr

1 Igvogtærins o Ftivns Jinkñcians

= Igvostidogtns

? Afpitfk, Zosorvfs o Zosuktfmns ]rfgsitfmns

Angtfs mo Zosuktfmns

5 Cfstns

3 Zogmidogtns

0 Zosuktfmns

Nutrfs angtfs9 Angtfjikimfmo mo Austns

< Kivro

Mo roeorir quo fs angtfs angstituod f jfso mo tnmf f osariturfãán, vistn quo é f

pfrtir mokfs quo so mosogvnkvo n trftfdogtn angtfjikästian, porditigmn rocistfr

tnmfs fs vfrifãÿos snerimfs pokns okodogtns pftridngifis quo gokfs so ogcknjfd.






\omrn Fzovomn

3=

Fs angtfs fprosogtfd mnis okodogtns andugs2 tätukn (gndo pokn qufk sán

mosicgfmfs) o oxtogsán (roprosogtf f oxprossán mf angtf od ugimfmos dngotærifs).

\nr nutrn kfmn, fs angtfs movod njomoaor f mnis roquisitns eugmfdogtfis2`ndncogoimfmo (afmf angtf movo angtor fpogfs okodogtns quo tog`fd

afrftorästiafs sodok`fgtos) o igtocrfkimfmo (tnmns ns okodogtns quo fprosogtfd

afrftorästiafs andugs movod efzor pfrto mf dosdf angtf).

@æ figmf f roeorir quo fs angtfs pnmod sor mo 6.² crfu, :.² crfu, 1.² crfu, ota.,

sogmn quo fs pridoirfs sán fs quo ovimogaifd mirotfdogto f moandpnsiãán mn

Ftivn, mn \fssivn o mn Afpitfk \rñprin, pnr sou turgn fs angtfs mo :.² crfu sán fs

quo rosuktfd mn mosmnjrfdogtn mfs angtfs mn 6.² crfu o fssid suaossivfdogto pfrf ns rostfgtos crfus.

II. Zoprosogtfãán cræeiaf gn Zfzán osquodætian

Andoãfr pnr mizor quo, n rocistn angtfjikästian sorvo-so mn Miærin pfrf n rocistn

arngnkñcian, od fssogtn sopfrfmn, mo afmf udf mfs nporfãÿos quo dnmieiafd n

pftridñgin.

]nmfvif, é ftrfvés mn Zfzán osquodætian, quo sorvo pfrf n rocistn mfs nporfãÿos

mn Miærin, nrmogfmfs f méjitn o arémitn, od rokfãán f afmf udf mfs rospotivfs

angtfs, quo é pnssävok ang`oaor n ostfmn o f situfãán mo qufkquor angtf, sod

goaossimfmo mo roanrror fn oxfdo o sopfrfãán mo tnmns ns kfgãfdogtns

arngnknciafdogto osariturfmns gn Miærin.

Angvogaingnu-so quo f angtf utikizf f enrdf mo ], ngmo f ankugf mf osquormf miz

rospoitn fns méjitns (movo) o f ankugf mf miroitf fns arémitns (`fvor), pokn quo,

qufgmn udf qufgtif é osaritf gn kfmn mn méjitn (M) miz-so quo f angtf eni

mojitfmf8 so n rocistn enr eoitn gn kfmn mn arémitn (A) miz-so quo f angtf eni

aromitfmf.






\omrn Fzovomn

3?

M (Movo) ]ätukn mf angtf A (@fvor)

Méjitns Arémitns

Fpñs udf angtf sor mojitfmf o aromitfmf, pnmo fprosogtfr, andn é gfturfk, udf

oxtogsán eigfk mieorogto mf quo oxisto gn igäain. \frf motordigfr n sou sfkmn é

goaossærin andpfrfr ns méjitns o ns arémitns, pokn quo, n sfkmn anrrospngmo ì

mieorogãf ogtro f sndf mns méjitns o mns arémitns.

Gn fpurfdogtn mn sfkmn mo udf angtf `æ f angsimorfr trâs afsns2

Qo n tntfk mns méjitns é dfinr quo n tntfk mns arémitns, f angtf tod sfkmn

movomnr (M 7 A sm)

Qo n tntfk mns méjitns é dognr quo n tntfk mns arémitns, f angtf tod sfkmn

aromnr (M ; A sa)

Qo, ogtrotfgtn, n tntfk mns méjitns enr icufk fn tntfk mns arémitns, f angtf

fprosogtf ud sfkmn gukn (M 4 A sg)

III. Zocrfs mo rocistn igiaifk o mo dnvidogtfãán mfs angtfs

Vufkquor angtf tod udf oxtogsán igiaifk quo eicurf gn Jfkfgãn Igiaifk quo,

domifgto n rocistn mo vfrifãÿos mns efatns pftridngifis quo vorodns dfisfmifgto, pnmo fudogtfr nu midiguir. Dfs gosto dndogtn idpnrtf andproogmor

fpogfs quo oxistod rocrfs mo rocistn igiaifk o mo dnvidogtfãán mfs angtfs quo

mieoro socugmn f dfssf pftridngifk quo ostobfdns f angsimorfr.






\omrn Fzovomn

35

Fssid, todns quo2

Fs angtfs mn Ftivn sán mojitfmfs pokf suf oxtogsán igiaifk, ogtrfmfs o

fudogtns o sán aromitfmfs pokfs sfämfs o midiguiãÿos8

Fs angtfs mn \fssivn sán mojitfmfs pokfs sfämfs o midiguiãÿos o sán

aromitfmfs pokf suf oxtogsán igiaifk, ogtrfmfs o fudogtns8 o,

Fs angtfs mn Afpitfk \rñprin sán mojitfmfs pokfs sfämfs o midiguiãÿos o

aromitfmfs pokf suf oxtogsán igiaifk, ogtrfmfs o fudogtns.

Od sudf2

Zocistn igiaifk o dnvidogtfãán mfs angtfs mn Ftivn

M Angtfs mn Ftivn A

Oxtogsán igiaifk Qfämfs/Midiguiãÿos

o

Ogtrfmfs/Fudogtns

Zocistn igiaifk o dnvidogtfãán mfs angtfs mn \fssivn

M Angtfs mn \fssivn o mn Afpitfk \rñprin A

Qfämfs/Midiguiãÿos Oxtogsán igiaifk

o

Ogtrfmfs/Fudogtns

Zocistn igiaifk o dnvidogtfãán mfs angtfs mn Afpitfk \rñprin

M Angtfs mn \fssivn o mn Afpitfk \rñprin A

Qfämfs/Midiguiãÿos Oxtogsán igiaifk

o

Ogtrfmfs/Fudogtns

F

Oi

\ o A\

Oi






\omrn Fzovomn

33

Cfstns

Fprnvoitfdns pfrf ostfjokoaor mo idomiftn fs rocrfs mo dnvidogtfãán mfs angtfs

mo Cfstns o \ormfs (Akfsso 5), mo Zogmidogtns o Cfg`ns (Akfsso 3) o mo

Zosuktfmns (Akfsso 0), tnmfvif, idpnrtf roeorir quo ns fudogtns mfs angtfs moCfstns o \ormfs anrrospngmod, pnr suf voz, f midiguiãÿos mn Afpitfk \rñprin.

Ogtán todns quo2

Fs angtfs mo Cfstns o \ormfs sán mojitfmfs pokns fudogtns mo cfstns o

pormfs, o sán aromitfmfs pokfs midiguiãÿos (rotieiafãÿos mo cfg`ns o

pormfs)8

Fs angtfs mo Zogmidogtns o Cfg`ns sán mojitfmfs pokfs midiguiãÿos

(rotieiafãÿos mo rogmidogtns o cfg`ns) o sán aromitfmfs pokns fudogtnsmo rogmidogtns o cfg`ns8 o,

F angtf 06 ‑ Zosuktfmn Käquimn mn \oränmn (ZK\) é mojitfmf pokns

sfkmns movomnros trfgseorimns mfs angtfs mf akfsso 5 o aromitfmf pokns

sfkmns aromnros mf akfsso 3, pokn quo, so n sfkmn mostf angtf enr movomnr f

odprosf tovo ud probuäzn gosto poränmn, afsn angtrærin, so n sfkmn enr

aromnr roprosogtf ud kuarn pfrf f odprosf murfgto fquoko dosdn

poränmn.

Od sudf2

Dnvidogtfãán mfs angtfs mo Cfstns o \ormfs

M Angtfs mo Cfstns o \ormfs A

Fudogtns mo Midiguiãÿos/Zotieiafãÿos

Cfstns o \ormfs mo Cfstns o \ormfs

Dnvidogtfãán mfs angtfs mo Zogmidogtns o Cfg`ns

M Angtfs mo Zogmidogtns o Cfg`ns A

Midiguiãÿos/Zotieiafãÿos Fudogtns mo

mo Zogmidogtns o Cfg`ns Zogmidogtns o Cfg`ns

Zogmidogtns

ZosuktfmnsAkfsso

5Akfsso

3

sm 4 probuäznsa 4 kuarnsfkmn gukn






\omrn Fzovomn

30

K FGÃFDOG]NQ ,

J FKFGAO]O MO

UOZIEIAFÃÁN O

MODNGQ]ZFÃÁN

MO ZOQ_K]FMNQ

Dnvidogtfãán mf angtf mo Zosuktfmns (angtf 06 ‑ ZK\)

M Angtf mo Zosuktfmns A

∖ mns sfkmns movomnros mf Akfsso 5 ∖ mns sfkmns aromnros mf Akfsso 3

Cfstns o \ormfs Zogmidogtns o Cfg`ns

Qo n sfkmn mostf angtf enr movomnr \ZOB_ÄRN

Qo n sfkmn mostf angtf enr aromnr K_AZN

Qo ns rogmidogtns enrod icufis fns cfstns n rosuktfmn soræ gukn

I. ]ipn mo kfgãfdogtns

Ns kfgãfdogtns pnmod akfssieiafr-so ftogmogmn fn gòdorn mo angtfs

dnvidogtfmfs o ì gfturozf mns dnvidogtns osariturfmns.

Gn pridoirn afsn (gòdorn mo angtfs dnvidogtfmfs) o socugmn n détnmn

micræeian, tnmn n efatn pftridngifk mæ nricod ì vfrifãán mo udf nu dfis angtfs,

mo tfk dnmn quo f sndf mns méjitns é sodpro icufk ì sndf mns arémitns. Fssid,

oxistod = eñrdukfs micræeiafs, f sfjor (ftogmfdns fns socuigtos oxodpkns)2

6.ª Eñrdukf2 ud méjitn 4 ud arémitn

Mopñsitn jfgaærin gn dngtfgto mo :<<,<<₫

66 - Afixf 6: ‑ Mopñsitn ì nrmod

:<<,<<₫ :<<,<<₫






\omrn Fzovomn

39

:.ª Eñrdukf2 ud méjitn 4 værins arémitns

\fcfdogtn mo mävimf f enrgoaomnros gn vfknr mo ? <<<,<<₫, sogmn quo

?<% eni pfcn ftrfvés mo aòquo o n rostfgto od migòirn

66 - Afixf 6: ‑ Mopñsitn ì nrmod :: - Enrgoaomnros

: ?<<,<<₫ : ?<<,<<₫ ? <<<,<<₫

1.ª Eñrdukf2 værins méjitns 4 ud arémitn

Zoaojidogtn mo mävimf mo akiogto gn dngtfgto mo 6 <<<,<<₫, sogmn quo

:<% mfquoko vfknr eni pfcn od migòirn o n rostfgto ftrfvés mo aòquo

66 - Afixf 6: ‑ Mopñsitn ì nrmod :6 - Akiogtos

:<<,<<₫ 0<<,<<₫ 6 <<<,<<₫

=.ª Eñrdukf2 værins méjitns 4 værins arémitns

Oxodpkn2 Kfgãfdogtns mo fjorturf

66 - Afixf 6: ‑ Mopñsitn ì nrmod :6 - Akiogtos

Oi ?<<₫ Oi 0 <<< ₫ Oi 6 0<<₫

:: - Enrgoaomnros := ‑ ONO\ 1: ‑ Dorafmnrifs

: <<<₫ Oi 6 <<<₫ Oi Oi 6 5<<₫






\omrn Fzovomn

0<

Figmf todns quo vor f gfturozf mns dnvidogtns osariturfmns, fssid ns

kfgãfdogtns akfssieiafd-so mf socuigto enrdf2

Kfgãfdogtns mo fjorturf/rofjorturf2 mizod rospoitn fn rocistn mns

vfknros igiaifis and quo f odprosf igiaif f ftivimfmo nu n oxoraäain

oangñdian8

Kfgãfdogtns anrrogtos2 ostán rokfaingfmns and n rocistn mfs nporfãÿos

rofkizfmfs o mns fangtoaidogtns nanrrimns murfgto n oxoraäain

oangñdian8

Kfgãfdogtns mo rocukfrizfãán2 sán kfgãfdogtns f oeotufr gn eigfk mn

oxoraäain o quo mizod rospoitfd ìs rotieiafãÿos mfs angtfs fgtos mooeotufr n fpurfdogtn mns rosuktfmns (pnr oxodpkn2 rocistn mfs

moproaifãÿos, rovorsÿos, ota.)8

Kfgãfdogtns mo fpurfdogtn mo rosuktfmns2 tâd pnr eigfkimfmo trfgseorir

ns sfkmns mfs angtfs mo Cfstns (Akfsso 5) o Zogmidogtns (Akfsso 3) pfrf

f angtf mo Zosuktfmns (06 ‑ Zosuktfmn Käquimn mn \oränmn)8

Kfgãfdogtns mo ogaorrfdogtn mo angtfs2 sán kfgãfdogtns f oeotufr fpñs

n fpurfdogtn mo rosuktfmns o okfjnrfãán mn Jfkfgãn Eigfk, ngmo fs

angtfs mn Ftivn quo fprosogtfd sfkmn movomnr aromitfd-so o fs angtfs mn\fssivn o Afpitfk \rñprin quo fprosogtfd sfkmn aromnr mojitfd-so8 o,

Kfgãfdogtns mo ostnrgn2 sán rocistns quo tâd f eigfkimfmo mo rotieiafr

ndissÿos, mupkiafãÿos o orrns andotimns gns kfgãfdogtns oeotufmns

fgtorinrdogto (oxodpkns2 gán kfgãfdogtn mo udf andprf, rocistn

mupkiafmn mo ud roaojidogtn, ota.).






\omrn Fzovomn

06

II. Efatns pftridngifis pordutftivns o dnmieiaftivns

Gn mosogvnkvidogtn mf suf ftivimfmo oangñdiaf, f odprosf ostfjokoao rokfãÿos

and n oxtorinr, gf enrdf mo prostfãÿos roaojimfs (andprf mo dftérifs-pridfs,

eorrfdogtfs, dæquigfs, dorafmnrifs o sorviãns) o mo prostfãÿos aomimfs (vogmfs

mo prnmutns o prostfãán mo sorviãns).

Ostfs rokfãÿos trfmuzod-so pnr ekuxns mo jogs o sorviãns, fns qufis anrrospngmod

sodpro ekuxns dngotærins mo sogtimn igvorsn (ns roaojidogtns o ns pfcfdogtns).

N pftridñgin mf odprosf ostæ, pnrtfgtn, suboitn f angstfgtos fktorfãÿos

qufgtitftivfs o qufkitftivfs, od angsoquâgaif mf ftivimfmo oangñdiaf

mosogvnkvimf.

Ostfs nporfãÿos quo fangtoaod and eroquâgaif nricigfd vfrifãÿos, quor

pnsitivfs, quor gocftivfs, gns okodogtns angstituigtos mn pftridñgin. ]nmfs ostfs

nporfãÿos quo prnvnafd vfrifãÿos gf andpnsiãán o, duitfs vozos, tfdjéd gn

vfknr mn pftridñgin, mosicgfd-so pnr efatns pftridngifis.

Efao fn mosaritn, ns efatns pftridngifis pnmod sor2

\ordutftivns (qufkitftivns) qufgmn prnvnafd fpogfs fktorfãán gf

andpnsiãán mn pftridñgin dfs gán gn sou vfknr8

Dnmieiaftivns (qufgtitftivns) qufgmn prnvnafd fktorfãán gf andpnsiãán

o gn vfknr mn pftridñgin, pokn quo2

Efatns dnmieiaftivns gocftivns idpkiafd f midiguiãán mn vfknrmn pftridñgin8 o,

Efatns dnmieiaftivns pnsitivns idpkiafd n fudogtn mn vfknr mn

pftridñgin.






\omrn Fzovomn

0:

III. Jfkfgaoto mo Uorieiafãán

Gn moaursn mn rocistn angtfjikästian oeotufmn gn Zfzán osquodætian, pnmoræ sor

goaossærin vorieiafr, od qufkquor dndogtn, n rosudn mo tnmns ns dnvidogtns

oeotufmns, istn é, tor faossn ì igenrdfãán mn vfknr faudukfmn pokns dnvidogtns f

méjitn o f arémitn oeotufmns pokf odprosf murfgto ud poränmn mo todpn, jod

andn, njtor igenrdfãán qufgtn fns sfkmns rosuktfgtos gfs angtfs, pokn quo n

mnaudogtn utikizfmn pfrf tfk oeoitn é n Jfkfgaoto mo Uorieiafãán mn Zfzán.

IU. Zosuktfmns o f Modngstrfãán mo Zosuktfmns

Ns efatns pftridngifis dnmieiaftivns corfmnros mo rosuktfmns pnmod nricigfr

vfrifãÿos, quor pnsitivns, quor gocftivns, gn vfknr mn pftridñgin andn

fgtorinrdogto bæ fjnrmfmn.

Qocugmn n QGA, ìs nporfãÿos quo prnvnafd ud angsudn mn pftridñgin mfdns ngndo mo Cfstns (Akfsso 5) o ìs nporfãÿos quo prnvnafd udf roauporfãán nu

fudogtn mn pftridñgin mfdns n gndo mo Zogmidogtns (Akfsso 3).

Ns cfstns supnrtfmns pokf odprosf mizod rospoitn f2

- austn mf dorafmnrif vogmimf o dftérifs angsudimfs8

- idpnstns pfcns fn Ostfmn8

- pfcfdogtn mo sfkærins o mo angsudn mo sorviãns oxtorgns, tfis andn, æcuf,

okotriaimfmo, tokoengo, ota.8 o,

- burns supnrtfmns.






\omrn Fzovomn

01

Ns rogmidogtns njtimns pokf odprosf sán angsoquâgaif mo2

- vogmf mo dorafmnrifs, prnmutns o/nu prostfãán mo sorviãns8

- rogmidogtns mo pfrtiaipfãÿos mo afpitfk8

- burns mo mopñsitns8 o,

- mosangtns mo prngtn pfcfdogtn njtimns pnr pfrto mns enrgoaomnros.

F motordigfãán mn rosuktfmn mn poränmn (angtf 06 ‑ Zosuktfmn Käquimn mn

\oränmn) njtéd-so ftrfvés mf trfgseorâgaif mns sfkmns movomnros mfs angtfs mfakfsso 5 o mf trfgseorâgaif mns sfkmns aromnros mf akfsso 3.

Angenrdo koaingfmn fgtorinrdogto, so n sfkmn mostf angtf enr movomnr f odprosf

tovo ud probuäzn gfquoko oxoraäain oangñdian, afsn angtrærin, so n sfkmn enr

aromnr roprosogtf ud kuarn pfrf f odprosf. \nr nutrn kfmn, so ns rogmidogtns

enrod icufis fns cfstns n rosuktfmn soræ gukn.

Fs angtfs mo rosuktfmns (Akfssos 5, 3 o 0) porditod okfjnrfr f Modngstrfãán mo

Zosuktfmns quo gns mæ udf visán migêdiaf pnis dnstrf-gns n quo so pfssnu ogtro

mnis dndogtns mf vimf mf odprosf, gnrdfkdogto, ogtro n igäain mn fgn o n eigfk

mn fgn.

Angvéd rokodjrfr quo f angtf 06 ‑ ZK\ é, siduktfgofdogto, udf angtf mn

Jfkfgãn o mf Modngstrfãán mo Zosuktfmns.






\omrn Fzovomn

0=

FGÆKIQO O OP\ZOQQÁN ANG]FJIKÄQ]IAF MO N\OZFÃßOQ

ZOKFAINGFMFQ AND F2 Q_JANG]F :=12 ID\NQ]N QNJZO N UFKNZ

FAZOQAOG]FMN

Gnãán o afrfatorästiafs mns idpnstns

Idpnstn ‑ Angsisto gudf prostfãán anftivf moeigimf pnr koi, mo afræator poaugiærin, moeigitivf o ugikftorfk,

rovortogmn f efvnr mn Ostfmn, and vistf ì rofkizfãán mo eigs pòjkians.

Anftivf ↚ pnrquo n Ostfmn oxico fn angtrijuigto/odprosf f prostfãán, dosdn quo sobf

goaossærin n usn mo doins anoraivns8Qocugmn f koi ↚ vistn sor f koi quo pordito fn Ostfmn oxicir n idpnstn8

\oaugiærin ↚ udf voz quo n idpnstn é pfcn, gf cogorfkimfmo mns afsns ftrfvés mo doins

dngotærins8

Moeigitivf ↚ mfmn quo n angtrijuigto/odprosf gugaf soræ roodjnksfmn, oxaotn so n idpnstn

enr anjrfmn igmovimfdogto8

_gikftorfk ↚ pnis n angtrijuigto/odprosf gán roaojo mirotfdogto gfmf od trnaf, efao fn

pfcfdogtn quo oeotunu8

F efvnr mn Ostfmn ↚ é osto quod frroafmf n idpnstn, udf mfs dfinros engtos/roaoitfs8 o,

\frf sftisefzor eigs pòjkians ↚ pnrquo pordito rofkizfr mosposfs pòjkiafs (angstruãán mo

`nspitfis, vifs mo andugiafãán, ota.).

Mistigãán ogtro idpnstn, tfxf, duktf o anidf

]fxf ‑ Angsisto od roaoitfs pòjkiafs motordigfmfs pnr koi, f efvnr mo possnfs ankotivfs mo

miroitn pòjkian, rosuktfgtos mf utikizfãán mo sorviãns o/nu jogs pòjkians o mf angaossán mo

futnrizfãÿos fmdigistrftivfs. Angstituod mostf enrdf udf angtrfpfrtimf mf utikizfãán mo fkcn,

pokn quo angeicurfd udf rokfãán jikftorfk ogtro ns suboitns ogvnkvimns o mo enrdf vnkugtærif.






\omrn Fzovomn

0?

Duktf o anidf ‑ Fs duktfs sfgaingfd ftns ikäaitns mo gfturozf aridigfk, fn pfssn quo fs

anidfs sfgaingfd ftns ikäaitns mo tonr fmdigistrftivn. Oxodpkns2 trfgscrossán fn añmicn mo

ostrfmf o pfcfdogtn mo idpnstns enrf mo prfzn, rospotivfdogto duktf o anidf.

Afrfatorizfãán mn Idpnstn snjro n Ufknr Farosaogtfmn (IUF)

N IUF é ud idpnstn igmirotn (igaimo snjro f mosposf/angsudn), pkurieæsian o gán audukftivn mo miroitn

ostfmufk o quo cfrfgto udf icufkmfmo trijutærif fn gävok torritnrifk corfk, and pfcfdogtns erfaingfmns

prnpnraingfis quo corfkdogto gán sán supnrtfmns pokf odprosf.

Fssid sogmn, n IUF fprosogtf fs socuigtos afrfatorästiafs2

Igmirotn ‑ pnrquo é ud idpnstn snjro n angsudn8

\kurieæsian ‑ pnrquo igaimo od tnmfs fs efsos mo andoraifkizfãán mns jogs fté ì suf trfgsdissán pfrf n

angsudimnr eigfk8

Gán audukftivn ‑ pnrquo od afmf efso mo igaimâgaif so trijutf fpogfs n vfknr mn jod farosaogtfmn

gossf efso8

Ostfmufk ‑ pnrquo f ogtimfmo aromnrf mn idpnstn é n Ostfmn8

Corfk ‑ pnrquo fjrfgco tnmn n torritñrin gfaingfk8 o, \rnpnraingfis ‑ pnrquo f tfxf é sodpro f dosdf qufkquor quo sobf f dftérif ankotævok.

Eugaingfdogtn mn IUF

N IUF é ud idpnstn snjro n vfknr farosaogtfmn pnrquo afmf ud mns fcogtos oangñdians, mosmo n enrgoaomnr

mo dftérifs o/nu prnmutnr fn rotfk`istf, ogtrocfd fn Ostfmn n dngtfgto rosuktfgto mf fpkiafãán mf tfxf mn

idpnstn fn vfknr quo farosaogtfrfd fn prnmutn. Gn ogtfgtn, o od virtumo mn doafgisdn mo eugaingfdogtn mn

idpnstn, n IUF gán sfi mn jnksn mo afmf ud mns fcogtos oangñdians quo trfgsfaingfd n prnmutn, dfs mn

angsudimnr eigfk quo supnrtf o pfcf n IUF (afmf ud mns fcogtos quo trfgsfaingf jogs nu sorviãns tod mo

kiquimfr idpnstn snjro n proãn mo vogmf mns jogs nu mns sorviãns prostfmns) sogmn, pnrtfgtn, ud idpnstn

snjro n angsudn.

http://ascf-anaferreira.blogspot.com/2009/04/funcionamento-do-iva.html

http://ascf-anaferreira.blogspot.com/2009/04/funcionamento-do-iva.html






\omrn Fzovomn

05

Qujangtf :=1 ‑ Idpnstn snjro n Ufknr Farosaogtfmn (IUF)

Ostf sujangtf mostigf-so f rocistfr fs situfãÿos moanrrogtos mf fpkiafãán mn Añmicn mn Idpnstn snjro n Ufknr

Farosaogtfmn (AIUF).

Gns tordns mn frt.² 6.² mn AIUF, ostán suboitns f osto idpnstn2

]rfgsdissÿos mo jogs o fs prostfãÿos mo sorviãns oeotufmfs gn torritñrin gfaingfk, f tätukn ngornsn,

pnr ud suboitn pfssivn fcigmn andn tfk8

Fs idpnrtfãÿos mo jogs, nu sobf, fs fquisiãÿos oeotufmfs f pfäsos gán portogaogtos ì _gián Ournpoif

(pfäsos toraoirns)8 o, Nporfãÿos igtrfandugitærifs oeotufmfs gn torritñrin gfaingfk, tfk andn moeigimfs gn ZI]I ‑ Zocido

mn IUF gfs ]rfgsfãÿos Igtrfandugitærifs.

\nréd, oxistod oxaoãÿos ì anjrfgãf mn idpnstn ZOCZF COZFK2 Vuod kiquimf IUF gfs vogmfs o/nu

prostfãán mo sorviãns tod miroitn mo momuzir n IUF supnrtfmn gfs fquisiãÿos, nu sobf, sñ fs nporfãÿos

trijutfmfs mán miroitn ì momuãán, istn é, sñ quod kiquimf IUF gfs nporfãÿos oeotufmfs tod miroitn f

momuzir n IUF supnrtfmn gfs fquisiãÿos.

IUF snjro n proãn mo vogmf mo jogs o/nu mns sorviãns 4 IUF kiquimfmn

Afmf ud mns fcogtos oangñdians quo trfgsfaingf jogs o/nu sorviãns tod miroitn f momuzir n IUF

supnrtfmn gfs fquisiãÿos.

IUF supnrtfmn gfs fquisiãÿos 4 IUF momutävok

Afmf ud mns fcogtos oangñdians ogtrocf fn Ostfmn f mieorogãf ogtro n IUF kiquimfmn o n IUF

momutävok.

Ogtrocf mo IUF fn Ostfmn 4 IUF kiquimfmn - IUF momutävok 47 IUF snjro vfknr farosaogtfmn






\omrn Fzovomn

03

Isogãÿos ‑ frt.² 9.² mn AIUF2 Isogãán Qidpkos

N suboitn pfssivn gán kiquimf IUF dfs tfdjéd gán pnmo momuzir n IUF supnrtfmn gfs fquisiãÿos8

N IUF supnrtfmn é udf andpngogto mn austn mns prnmutns/sorviãns fmquirimns, sogmn osto igakuämn

gn proãn mo vogmf (IUF nauktn).

Isogãÿos ‑ frt.² 6=.² mn AIUF2 Isogãán Andpkotf

É udf isogãán gf vormfmoirf faoãán mf pfkfvrf andpkotf, pnrquo n suboitn pfssivn gán kiquimf n IUF

gfs sufs nporfãÿos dfs tod miroitn f momuzir n IUF supnrtfmn gfs fquisiãÿos8 É quo fangtoao gfs vogmfs mo jogs pfrf pfäsos andugitærins o/nu toraoirns, ngmo f kiquimfãán mn IUF

é trijutfmf gn pfäs ngmo ns jogs sán angsudimns, gán eugaingfgmn mostf enrdf f rocrf mf nricod dfs

f mn mostign.

]fxfs mo IUF ‑ frt.² 60.² mn AIUF

]fxf \nrtucfk Angtigogtfk Dfmoirf Fãnros

Gnrdfk :1% ::% 65%

Igtordémif 61% 6:% 9%

Zomuzimf 5% ?% =%

Jogoeiaifd mf tfxf romuzimf fkcugs prnmutns fkidogtfros, pujkiafãÿos poriñmiafs, kivrns, prnmutns efrdfaâutians, fknbfdogtn

`ntokoirn, jogs mo prnmuãán fcräankfs o trfgspnrto mo pfssfcoirns.

Jogoeiaifd mf tfxf igtordémif fkcugs prnmutns fkidogtfros o ogtrfmfs od ospotæaukns mo afgtn, mfgãf, dòsiaf, toftrn,

aigodf, tfurndfquif o airan.

Qujangtf :=16 ‑ IUF Qupnrtfmn

\ridoirfdogto angvéd roeorir quo ostf sujangtf é mo usn efauktftivn, pnréd, fangsok`f-so sodpro f suf

utikizfãán pfrf dok`nr ogtogmidogtn mn rocistn angtfjikästian. Nrf vobfdns, sfjodns quo gfs fquisiãÿos tnmn o

qufkquor suboitn pfssivn supnrtf IUF, andn vidns fgtorinrdogto fqufgmn mfs vogmfs é pnssävok kiquimfr IUF






\omrn Fzovomn

00

o mf nporfãán IUF kiquimfmn and n IUF supnrtfmn é pnssävok momuzir IUF quo soræ f sujangtf f trftfr

pnstorinrdogto. \nr nutrn kfmn, god tnmn n IUF supnrtfmn pnmoræ sor tntfkdogto momutävok (afsn mn cfsñkon,

nutrns). \nr ostfs rfzÿos o f eid mo angtfjikistiafdogto sorod rocistfmns ns dngtfgtos supnrtfmns o rofkdogto

momutävois, fangsok`f-so f utikizfãán mf sujangtf :=16 ‑ IUF supnrtfmn.

Ostf sujangtf é mojitfmf pokn IUF supnrtfmn od tnmfs fs fquisiãÿos mo oxistâgaifs (akfsso 12 Igvogtærins o

Ftivns Jinkñcians), idnjikizfmn (angtf =12 Ftivns Eixns ]fgcävois) o/nu nutrns jogs o sorviãns (gnrdfkdogto

ns dnvidogtns rocistfmns gf angtf 5: ‑ Enrgoaidogtn mo Qorviãns Oxtorgns).

Ostf sujangtf aromitf-so pnr angtrfpfrtimf mf sujangtf :=1: ‑ IUF Momutävok dfs fpogfs ns vfknros/pfraokfs

mo fquisiãÿos momutävois tntfk nu pfraifkdogto angenrdo provistn od kociskfãán. Gns afsns mns dngtfgtos gán

momutävois nu fquokos quo gán enrfd momutävois od pfrto, sán aromitfmns pnr angtrfpfrtimf mfs angtfs igorogtos

ìs rospotivfs fquisiãÿos nu mf sujangtf 506: ‑ Idpnstns Igmirotns, qufgmn enr afsn missn, gndofmfdogto pnr

mieiaukmfmos mo idputfãán f austns ospoaäeians.

Angtfs mivisingærifs mf sujangtf :=16 ‑ IUF Qupnrtfmn (mosmnjrfdogtn pnssävok)2

:=16 ‑ IUF Qupnrtfmn:=166 ‑ IUF supnrtfmn rokftivn f Igvogtærins

:=1666 ‑ Fquisiãÿos od ]orritñrin Gfaingfk:=16666 ‑ ]fxf romuzimf:=1666: ‑ ]fxf Igtordémif:=16661 ‑ ]fxf Gnrdfk

:=166: ‑ Fquisiãÿos od \fäsos Andugitærins:=166:6 ‑ ]fxf romuzimf:=166:: ‑ ]fxf Igtordémif:=166:1 ‑ ]fxf Gnrdfk

:=1661 ‑ Fquisiãÿos od \fäsos ]oraoirns:=16616 ‑ ]fxf romuzimf:=1661: ‑ ]fxf Igtordémif:=16611 ‑ ]fxf Gnrdfk

:=16: ‑ IUF supnrtfmn rokftivn f Ftivns Eixns ]fgcävois:=16:6 ‑ Fquisiãÿos od ]orritñrin Gfaingfk

:=16:66 ‑ ]fxf romuzimf:=16:6: ‑ ]fxf Igtordémif:=16:61 ‑ ]fxf Gnrdfk

:=16:: ‑ Fquisiãÿos od \fäsos Andugitærins:=16::6 ‑ ]fxf romuzimf






\omrn Fzovomn

09

:=16::: ‑ ]fxf Igtordémif:=16::1 ‑ ]fxf Gnrdfk

:=16:1 ‑ Fquisiãÿos od \fäsos ]oraoirns


:=161 ‑ IUF supnrtfmn rokftivn f nutrns jogs o sorviãns:=1616 ‑ Fquisiãÿos od ]orritñrin Gfaingfk

:=16166 ‑ ]fxf romuzimf:=1616: ‑ ]fxf Igtordémif:=16161 ‑ ]fxf Gnrdfk

:=161: ‑ Fquisiãÿos od \fäsos Andugitærins:=161:6 ‑ ]fxf romuzimf:=161:: ‑ ]fxf Igtordémif:=161:1 ‑ ]fxf Gnrdfk

:=1611 ‑ Fquisiãÿos od \fäsos ]oraoirns:=16116 ‑ ]fxf romuzimf:=1611: ‑ ]fxf Igtordémif:=16111 ‑ ]fxf Gnrdfk

Dnvidogtfãán corfk mf sujangtf :=16 pokf fquisiãán mo igvogtærins

66 / 6: / ::6 16 :=166xx

P< P6 P:

\okn vfknr mf fquisiãán sod idpnstn

\okn vfknr mn idpnstn

Dnvidogtfãán corfk mf sujangtf :=16 pokf fquisiãán mo ftivns eixns tfgcävois

66 / 6: / ::6 =1x :=16:xx

P< P6 P:








\omrn Fzovomn

9<

Dnvidogtfãán corfk mf sujangtf :=16 pokf fquisiãán mo nutrns jogs o sorviãns

66 / 6: / ::6 5:x :=161xx

P< P6 P:



Qujangtf :=1: ‑ IUF Momutävok

Zocistfd-so f méjitn gostf sujangtf ns dngtfgtos mn idpnstn supnrtfmn quo, mfmf f suf gfturozf, sobfd

susaotävois mo momuãán (afsn mo fquisiãÿos quo ostobfd mirotfdogto rokfaingfmfs and f ftivimfmo mf odprosf).

Gán oxisto kucfr f momuãÿos mo IUF gns socuigtos afsns (frt.² :6.² mn AIUF)2

- mosposfs and vifturfs mo turisdn, jfrans mo roaroin, `okiañptorns, fviÿos, dntns o dntnaiakns8

- mosposfs rospoitfgtos f andjustävois, oxaotn gn afsn mn cfsñkon aubn idpnstn é momutävok gf prnpnrãán mo

?<%8

- mosposfs mo trfgspnrto o vifcogs mo gocñains, igakuigmn pnrtfcogs8

- mosposfs and fknbfdogtn , fkidogtfãán o jojimfs8

- mosposfs mo mivortidogtn o mo kuxn.

GN]F JOD2

Vufgmn n IUF ostæ igakuämn gf efturf o gán vod misaridigfmn, n sou vfknr motordigf-so mf socuigto enrdf

IUF 4 Ufknr mf efturf x ]fxf

6 + ]fxf






\omrn Fzovomn

96

Angtfs mivisingærifs mf sujangtf :=1: ‑ IUF Momutävok (mosmnjrfdogtn pnssävok)2

:=1: ‑ IUF Momutävok

:=1:6 ‑ IUF momutävok rokftivn f Igvogtærins:=1:66 ‑ Fquisiãÿos od ]orritñrin Gfaingfk


:=1:6: ‑ Fquisiãÿos od \fäsos Andugitærins:=1:6:6 ‑ ]fxf romuzimf:=1:6:: ‑ ]fxf Igtordémif:=1:6:1 ‑ ]fxf Gnrdfk

:=1:61 ‑ Fquisiãÿos od \fäsos ]oraoirns:=1:616 ‑ ]fxf romuzimf:=1:61: ‑ ]fxf Igtordémif:=1:611 ‑ ]fxf Gnrdfk

:=1:: ‑ IUF momutävok rokftivn f Ftivns Eixns ]fgcävois:=1::6 ‑ Fquisiãÿos od ]orritñrin Gfaingfk

:=1::66 ‑ ]fxf romuzimf:=1::6: ‑ ]fxf Igtordémif:=1::61 ‑ ]fxf Gnrdfk

:=1::: ‑ Fquisiãÿos od \fäsos Andugitærins:=1:::6 ‑ ]fxf romuzimf:=1:::: ‑ ]fxf Igtordémif:=1:::1 ‑ ]fxf Gnrdfk

:=1::1 ‑ Fquisiãÿos od \fäsos ]oraoirns:=1::16 ‑ ]fxf romuzimf:=1::1: ‑ ]fxf Igtordémif:=1::11 ‑ ]fxf Gnrdfk

:=1:1 ‑ IUF momutävok rokftivn f nutrns jogs o sorviãns:=1:16 ‑ Fquisiãÿos od ]orritñrin Gfaingfk


:=1:1: ‑ Fquisiãÿos od \fäsos Andugitærins:=1:1:6 ‑ ]fxf romuzimf:=1:1:: ‑ ]fxf Igtordémif

:=1:1:1 ‑ ]fxf Gnrdfk:=1:11 ‑ Fquisiãÿos od \fäsos ]oraoirns:=1:116 ‑ ]fxf romuzimf:=1:11: ‑ ]fxf Igtordémif:=1:111 ‑ ]fxf Gnrdfk






\omrn Fzovomn

9:

Dnvidogtfãán corfk mf sujangtf :=1: pokf fquisiãán mo igvogtærins

Mufs situfãÿos pnmod fangtoaor, mopogmogmn mf utikizfãán nu gán mf sujangtf :=16 ‑ IUF Qupnrtfmn2

6.ª ‑ Afsn so utikizo f angtf :=16 ‑ IUF Qupnrtfmn

:=166xx :=1:6xx

P< P<

\okn vfknr mn idpnstn momutävok

:.ª ‑ Afsn gán so utikizo f angtf :=16 ‑ IUF Qupnrtfmn

66 / 6: / ::6 16 :=1:6xx

P< P6 P:


+ idpnstn gán momutävok


Dnvidogtfãán corfk mf sujangtf pokf fquisiãán mo fativns eixns tfgcävois

Icufkdogto fs mufs situfãÿos pnmod fangtoaor, mopogmogmn mf utikizfãán nu gán mf sujangtf :=16 ‑ IUF Qupnrtfmn2


:=16:xx :=1::xx

P< P<







\omrn Fzovomn

91


66 / 6: / ::6 16 :=1::xx

P< P6 P:




Dnvidogtfãán corfk mf sujangtf pokf fquisiãán mo nutrns jogs o sorviãns

]fdjéd fqui fs mufs situfãÿos gán sán oxaoãán2


:=161xx :=1:1xx

P< P<



66 / 6: / ::6 16 :=1:1xx

P< P6 P:









\omrn Fzovomn

9=

Qujangtf :=11 ‑ IUF Kiquimfmn

Zocistfd-so arémitn gostf sujangtf ns vfknros/pfraokfs roeorogtos fn IUF kiquimfmn gfs efturfs oditimfs pokf

odprosf8 fn futnangsudn oxtorgn (utikizfãán mo jogs mf odprosf pfrf eigs fk`oins fns mf odprosf, mosmo quo,

gf suf fquisiãán tog`f `fvimn kucfr f momuãán tntfk nu pfraifk mn idpnstn supnrtfmn)8 ì trfgsdissán mo jogs

nu prostfãán mo sorviãns crftuitns pokf odprosf8 o, ì neortf mo oxistâgaifs prñprifs.

Fssid, ostf sujangtf ovimogaif f mävimf fn Ostfmn moanrrogto mf vogmf mo jogs o/nu prostfãán mo sorviãns pnr

pfrto mf odprosf fns sous akiogtos.

Angtfs mivisingærifs mf sujangtf :=11 ‑ IUF Kiquimfmn (mosmnjrfdogtn pnssävok)2

:=11 ‑ IUF Kiquimfmn:=116 ‑ IUF kiquimfmn rokftivn f dorafmnrifs

:=1166 ‑ Od ]orritñrin Gfaingfk:=11666 ‑ ]fxf romuzimf:=1166: ‑ ]fxf Igtordémif:=11661 ‑ ]fxf Gnrdfk

:=116: ‑ Od \fäsos Andugitærins:=116:6 ‑ ]fxf romuzimf:=116:: ‑ ]fxf Igtordémif:=116:1 ‑ ]fxf Gnrdfk

:=1161 ‑ Od \fäsos ]oraoirns:=11616 ‑ ]fxf romuzimf:=1161: ‑ ]fxf Igtordémif:=11611 ‑ ]fxf Gnrdfk

Dnvidogtfãán corfk mf sujangtf :=11 pokf vogmf mo dorafmnrifs o/nu prostfãán mo sorviãns

36 / 3: 66 / 6: / :66 :=11xx

P< P6 P:

\okn vfknr mn jod /prostfãán mo sorviãns

\okn vfknr mn idpnstn movimn






\omrn Fzovomn

9?

Qujangtf :=1= ‑ IUF Zocukfrizfãÿos

Ostf sujangtf rocistf fs anrroãÿos mo idpnstn fpurfmfs gns tordns mn AIUF o susaotävois mo sorod oeotufmfs

gfs rospotivfs moakfrfãÿos poriñmiafs. Ostfs rocukfrizfãÿos, dntivfmfs pnr orrns nu ndissÿos gn fpurfdogtn

mn idpnstn, movnkuãÿos, mosangtns o fjftidogtns, rosaisÿos nu romuãÿos mo angtrftns, fgukfãÿos nu arémitns

iganjrævois, rnujns, sigistrns, ota., angenrdo situfãÿos provistfs gn AIUF, pnmorán nricigfr idpnstn f efvnr

mn suboitn pfssivn nu f efvnr mn Ostfmn, fssid sogmn : situfãÿos pnmod sor vorieiafmfs2 IUF Zocukfrizfãÿos f

efvnr mf Odprosf nu IUF Zocukfrizfãÿos f efvnr mn Ostfmn. Gostf sujangtf mojitf-so n idpnstn rosuktfgto mo nporfãÿos quo romuzfd ns dngtfgtos kiquimfmns pokf

odprosf nu quo fudogtod n idpnstn supnrtfmn o momutävok, pnr oxodpkn2 mosangtns angaomimns f akiogtos8

movnkuãÿos mo vogmfs pnr akiogtos8 o, fgukfãán mo ogtrocfs mns fmifgtfdogtns mns akiogtos - IUF

Zocukfrizfãÿos f efvnr mf Odprosf. Gostf dosdf sujangtf aromitf-so n idpnstn rosuktfgto mo nporfãÿos quo

fudogtod ns dngtfgtos kiquimfmns pokf odprosf nu quo romuzfd n idpnstn supnrtfmn o momutävok, pnr

oxodpkn2 mosangtns angaomimns pnr enrgoaomnros8 movnkuãán mo andprfs8 o, fgukfãán mo fmifgtfdogtns f

toraoirns - IUF Zocukfrizfãÿos f efvnr mn Ostfmn.

Dnvidogtfãán corfk mf sujangtf :=1= pokf movnkuãán mo vogmfs

IUF ZOC_KFZIRFÃßOQ F EFUNZ MF OD\ZOQF

:66 363 :=1=

P< P6 P:

\okn vfknr mn jod movnkvimn

\okn vfknr mn idpnstn mf movnkuãán






\omrn Fzovomn

95

Dnvidogtfãán corfk mf sujangtf :=1= pokf movnkuãán mo andprfs

IUF ZOC_KFZIRFÃßOQ F EFUNZ MN OQ]FMN

163 ::6 :=1=

P< P6 P:

\okn vfknr mn jod movnkvimn

\okn vfknr mn idpnstn mf movnkuãán

Qujangtf :=1? ‑ IUF Fpurfdogtn

Ostf sujangtf mostigf-so f aogtrfkizfr fs nporfãÿos rocistfmfs gfs sujangtfs :=1: ‑ IUF momutävok8 :=11 ‑

IUF kiquimfmn8 :=1= ‑ IUF rocukfrizfãÿos8 o, :=13 ‑ IUF f roauporfr, pfrf quo n sou sfkmn anrrospngmf fn

idpnstn f pfcfr nu f roaojor, od motordigfmn poränmn. Fssid2

Ostf sujangtf mojitf-so pokns sfkmns movomnros mfs sujangtfs :=1: ‑ IUF momutävok8 :=1= ‑ IUF

rocukfrizfãÿos f efvnr mf odprosf8 o, :=13 ‑ IUF f roauporfr mn poränmn fgtorinr.

Ostf sujangtf aromitf-so pokns sfkmns aromnros mfs sujangtfs :=11 ‑ IUF kiquimfmn8 o, :=1= ‑ IUF

rocukfrizfãÿos f efvnr mn Ostfmn.






\omrn Fzovomn

93

Dnvidogtfãán corfk mf sujangtf :=1? ‑ IUF Fpurfdogtn

:=1: :=1? :=11

Idpnstnsupnrtfmn omomutävok

Idpnstnkiquimfmn

:=1= :=1=

Zocukfrizfãÿosf efvnr mfodprosf

Zocukfrizfãÿosf efvnr mn

Ostfmn

:=13

Idpnstn f

roaojor mnOstfmn mnporänmnfgtorinr

\nr òktidn, n sfkmn eigfk mf sujangtf :=1? ‑ IUF Fpurfdogtn é trfgseorimn pfrf f2

F sujangtf :=15 ‑ IUF f pfcfr, gn afsn mo n sfkmn sor aromnr. Gosto afsn, f odprosf movoræ

prnaomor fn pfcfdogtn mn IUF fpurfmn.

F sujangtf :=13 ‑ IUF f roaojor, gn afsn mo n sfkmn sor movomnr. Gosto afsn, f odprosf pnmoræ

snkiaitfr n roodjnksn mn IUF fpurfmn nu, od fktorgftivf, trfgspnrtfr osto vfknr pfrf n poränmn

socuigto.






\omrn Fzovomn

90

Dnvidogtfãán corfk mf sujangtf :=15 ‑ IUF f pfcfr

:=1? :=15 66 / 6:

P< P<

\okn vfknr mn IUF Fpurfmn

P6 \okn pfcfdogtn mn idpnstn P6

Dnvidogtfãán corfk mf sujangtf :=13 ‑ IUF f roauporfr

:=1? :=13 :=10 / :=1?

P< P<


P6

\okn roodjnksn pomimn nutrfgseorâgaif pfrf n poränmn

socuigto P6

F]OGÃÁN2

N fpurfdogtn mn IUF é eoitn dogsfkdogto, pnréd, f moakfrfãán mo trijutfãán mn IUF é prooga`imf gns tordns

mn frt.² =6.² mn AIUF.



\FZ]OOPOZ Ä INQ O \ZN\NQ]FQMO ZOQNK_ÃÁN






\omrn Fzovomn

6<<

Ägmiao

OPOZAÄAIN 6 .............................................................................................................. 6<6 OPOZAÄAIN : .............................................................................................................. 6<: OPOZAÄAIN 1 .............................................................................................................. 6<1 OPOZAÄAIN = .............................................................................................................. 6<= OPOZAÄAIN ? .............................................................................................................. 6<? OPOZAÄAIN 5 .............................................................................................................. 6<9 OPOZAÄAIN 3 .............................................................................................................. 66: OPOZAÄAIN 0 .............................................................................................................. 661 OPOZAÄAIN 9 .............................................................................................................. 663 OPOZAÄAIN 6< ............................................................................................................ 6:6 OPOZAÄAIN 66 ............................................................................................................ 6:= OPOZAÄAIN 6: ............................................................................................................ 616 OPOZAÄAIN 61 ............................................................................................................ 61? OPOZAÄAIN 6= ............................................................................................................ 619 OPOZAÄAIN 6? ............................................................................................................ 6==






\omrn Fzovomn

6<6

OPOZAÄAIN 6

F Qnaiomfmo mo Fkudägins mn Kfrfgboirn, Kmf., quo eni angstituämf od 6? mo Mozodjrn mn fgn trfgsfatn,

andoraifkizf mivisñrifs fdnvävois od fkudägin.

Od 16 mo Mozodjrn mn fgn eigmn, n pftridñgin mf snaiomfmo orf angstituämn pokns socuigtos vfknros2

Okodogtns pftridngifis Ufknr (₫) Jogs Miroitns Njricfãÿos Ftivn \fssivn Angtfs

_d torrogn and :< <<<d: situfmn gns frromnros mo Fkdfmf 9 <<< P P =16

Mävimf ì Qntrix, Q.F. : :?< P P ::6

IZA od mävimf 3?< P P :=6

6<< pfigéis mo rovostidogtn od fkudägin fgnmizfmn 0 ?<< P P 1:

:<< pkfafs mo isnkfdogtn térdian-faòstian 6 ?<< P P 1:

?< frdærins iganrpnrævois od mivisñrifs : ?<< P P 1:

Mopñsitn ì nrmod gn J\I, Q.F. 1:? P P 6:

6<<< afgtngoirfs poreurfmfs 6 <<< P P 1:

Kotrf f roaojor mn akiogto E. Anstf, Kmf. 9<< P P :6:

Dnjikiærin mivorsn pfrf n osaritñrin = ?<< P P =1?

A`oquos o vfkos pnstfis od anero 3? P P 66

Odpréstidn mn J\I, Q.F. f ? fgns 13 <<< P P :?66

_d afdián :<-FJ-<9 9< <<< P P =1=

Arémitn fn akiogto Fjok Engsoaf 6 6<< P P :6:

_d andputfmnr ‛@\— 6 ?<< P P =1?

Kotrf f pfcfr ì Qntrix, Q.F. 3? P P :::

6 ‑ Imogtieiquo and udf aruz (x) gf rospotivf ankugf fs mosariãÿos quo anrrospngmod fs Jogs, Miroitns o

Njricfãÿos.

: ‑ Imogtieiquo and udf aruz (x) gf rospotivf ankugf ns okodogtns Ftivns o ns \fssivns.

1 ‑ Imogtieiquo and f fbumf mn Añmicn mo Angtfs mn QGA fs akfssos o rospotivfs angtfs mns okodogtns

faidf ogudorfmns.

= ‑ Motordigo n vfknr2

- mn Ftivn 4 6:< <<<,<<₫8

- mn \fssivn 4 =< <3?,<<₫8

- mns doins eigfgaoirns käquimns 4 =<<,<<₫8

- mfs mävimfs mo toraoirns 4 : <<<,<<₫8

- mfs mävimfs f toraoirns 4 =< <3?,<<₫.






\omrn Fzovomn

6<:

OPOZAÄAIN :

Mn pftridñgin mf Qnaiomfmo Fkocrif mf Arifgãf, Kmf., quo so momiaf ì andoraifkizfãán mo jrigquomns o

bncns mimæatians, rotirædns fs socuigtos igenrdfãÿos, ropnrtfmfs f 16 mo Mozodjrn mn fgn pfssfmn2

Mosariãán Ufknr (₫) (6) (:)

Mufs afrrig`fs \oucont ?<5 6<< <<<,<< J F

Gntfs mo jfgan o dnomfs dotækiafs od aursn kocfk ?:<,=< J F

]orrogn od Afrafvokns feotn ì ftivimfmo 6:? <<<,<< J F

Mopñsitn ì nrmod gn Jfgan ]nttf, Q.F. : ?<<,<< M F

Mopñsitn ì nrmod gn Jfgan mn Andérain 6 63?,0? M F

6<< bncns mimæatians @frry \nttor f 6?,0?₫ afmf 6 ?0?,<< J F

Mufs ostfgtos mo dfmoirf o ud oxpnsitnr mo pfromo 6 :3?,5? J F

?< jnkfs Bfrmok f 6:,3?₫ afmf 513,?< J F

Kotrf f roaojor mn akiogto N Jfkniãn, Kmf. ?63,:? M F

:< jiaiakotfs \fris-Mfhfr f 03,:?₫ afmf 6 3=?,<< J F

Mävimf ì odprosf mo Jrigquomns mn Gnrto, Kmf. 6 569,16 N \

Omieäain gf Zuf mf Fkocrif, g.² 6< feotn ì ftivimfmo 13: <<<,<< J F

Mävimf ì Jrigankêgmif, Kmf. : 6:1,?? N \

Mävimf ì Qocurfgãf Qnaifk 6 :3?,05 N \

Odpréstidn mn Jfgan mn Andérain (f fdnrtizfr od 1 fgns) :<= 6:1,0? N \

IUF f pfcfr 630,16 N \

Kotrf f pfcfr ì odprosf N \frfäsn mf Arifgãf, Kmf. 539,6: N \

_d andputfmnr @\ 36 6 3:=,1? J F

Mävimf mn akiogto Qnusf Dosquitf :0:,3? M F

6 ‑ Imogtieiquo gf ankugf 6 ns okodogtns pftridngifis quo anrrospngmod fs Jogs, Miroitns o Njricfãÿos.

: ‑ Imogtieiquo gf ankugf : ns okodogtns pftridngifis Ftivns o \fssivns.

1 ‑ Motordigo n vfknr mn pftridñgin mf snaiomfmo

5<0 951,3?₫ (Ftivn) ‑ :6< <<<,<<₫ (\fssivn) 4 190 951,3?₫.






\omrn Fzovomn

6<1

OPOZAÄAIN 1

6 ‑ \rooga`f angvogiogtodogto ns ospfãns (….)2

6.6. Ftivn 4 ? <<<,<<₫

\fssivn 4 6 ?<<,<<₫

Afpitfk \rñprin 4 1 ?<<,<<₫

6.:. Ftivn 4 1 ?<<,<<₫

\fssivn 4 6 :?<,<<₫

Afpitfk \rñprin 4 : :?<,<<₫

6.1. Ftivn 4 1 ?<<₫

\fssivn 4 1 ?<<₫

Afpitfk \rñprin 4 <,<<₫

6.=. Ftivn 4 = <<<,<<₫

\fssivn 4 = ?<<,<<₫ Afpitfk \rñprin 4 (?<<,<<₫)

6.?. Ftivn 4 6< <<<,<<₫

\fssivn 4 63 ?<<,<<₫

Afpitfk \rñprin 4 (3 ?<<,<<₫)

6.5. Ftivn 4 6? <<<,<<₫

\fssivn 4 3 ?<<,<<₫

Afpitfk \rñprin 4 3 ?<<,<<₫

6.3. Ftivn 4 6? <<<,<<₫

\fssivn 4 ? <<<,<<₫

Afpitfk \rñprin 4 6< <<<,<<₫






\omrn Fzovomn

6<=

OPOZAÄAIN =

F odprosf Osaritñrins Eivo mn Gnrto, Kmf., and somo od Uikf Gnvf mo Cfif, andoraifkizf dnjikiærin mo

osaritñrin. Od 16 mo Mozodjrn mn fgn pfssfmn, n pftridñgin mf odprosf orf n socuigto2

Okodogtns pftridngifis Ufknr (₫) (6) (:)

J M N Ftivn \fssivn

_d torrogn and 6< <<<d: situfmn gns frromnros mf Dfif 0= <<< P P

:<< njricfãÿos mf Cfkp Ogorcif (fpkiafãán eigfgaoirf) 6 <<< P P

Mävimf ì Qnaidotfk, Q.F. : ?<< P P

Mopñsitn ì nrmod gn Jfgan mn Andérain 3:? P P

IUF f pfcfr 6 :?< P P

?< soarotærifs ‛Ekuxncrfdf— =< <<< P P

6<< afmoirfs pfrf fumitñrin 1< <<< P P

? ostfgtos mo ogafixo 3 ?<< P P

Mopñsitn ì nrmod gn Jfgan Gnrto : 5<< P P

Kotrf g.² 6< f roaojor mn akiogto E. Qikvf, Kmf. 9<< P P

Dnjikiærin mivorsn pfrf usn oxakusivn gn osaritñrin = <<< P P

Knbf feoatf ì ftivimfmo andoraifk :?< <<< P P

Gntfs mn jfgan o dnomfs dotækiafs od aursn kocfk 6:? P P

Odpréstidn angaomimn pokn Jfgan mn Andérain f 0 fgns :0< <<< P P

Afdián ?:-6?-KD 19 <<< P P

Arémitn fn akiogto Qfgtns Kodns 6 6<< P P



1 ‑ Motordigo n vfknr mn pftridñgin mf snaiomfmo.

=5< 9?<,<<₫ (Ftivn) ‑ :01 3?<,<<₫ (\fssivn) 4 633 :<<,<<₫.

= ‑ Motordigo n vfknr2

- mns doins eigfgaoirns käquimns 4 1 =?<,<<₫8

- mfs mävimfs mo toraoirns 4 : <<<,<<₫8

- mfs mävimfs f toraoirns 4 :01 3?<,<<₫8

- mns igvogtærins o Ftivns jinkñcians 4 33 ?<<,<<₫8

- mns igvostidogtns 4 130 <<<,<<₫.






\omrn Fzovomn

6<?

OPOZAÄAIN ?

Od :< mo Fjrik mn fgn pfssfmn, n pftridñgin mf odprosf Kfatiaägins mf Qorrf mf Ostrokf, Kmf., and somo

od Cnuvoif, orf angstituämn pokns socuigtos okodogtns pftridngifis2

Mosariãán Ufknr (₫) (6) (:) (=)

Mopñsitn gn Jfgan ]nttf, Q.F. 6 ?<<,<< M F 6:

Ufkos mo pnstfis od anero 63?,<< M F 66

Gntfs mo jfgan o dnomfs dotækiafs mo aursn kocfk gn anero 9<,<< J F 66

Arémitn fn akiogto B. Dngtoirn, Kmf. :?<,<< M F :6:

6<<< kitrns mo koito mn mif f <,5:₫/kitrn 5:<,<< J F 1:

?<<< kitrns mo koito dfcrn _@] f <,?0₫/kitrn : 9<<,<< J F 1:

Cfstns gf angstituiãán mf snaiomfmo : ?<<,<< N \ :06

_df afrrig`f \oucont <3-<9-OO :0 <<<,<< J F =1=

Vuntf gf snaiomfmo Fcräankf FA, K2.f (odprosf fssnaifmf) 5 <<<,<< M F =6:

_d andputfmnr Ospirit : 9<<,<< J F =1?

Arémitn ì _gián mo Kfatiaägins mn Quk, _AZK 6 =<<,<< M F :6:

Kotrf f roaojor mns Qupordorafmns Mif :3<,<< M F :6:

6<<< kitrns mo koito Qpoaifk f <,3?₫/kitrn 3?<,<< J F 1:

_df dæquigf mo odpfantfr futndætiaf 15 <<<,<< J F =11

Ufsik`fdo mivorsn 35<,<< J F =11

Odpréstidn njtimn, f aurtn prfzn, mn Jfgan ]nttf, Q.F. 5: <<<,<< N \ :?66

Mävimf mn Qr. Bnán Fdfrfk (gán é angsimorfmn akiogto) 61?,<< M F :30

Kotrf f pfcfr ì Kfatiannp, AZK : ??<,<< N \ :::

Mävimf ì Qocurfgãf Qnaifk =:?,<< N \ :=?

IUF f roaojor ::?,<< M F :=13



1 ‑ Motordigo n vfknr mn pftridñgin mf snaiomfmo.

06 93?,<<₫ (Ftivn) ‑ 53 =3?,<<₫ (\fssivn) 4 6= ?<<,<<₫.

= ‑ Imogtieiquo and f fbumf mn Añmicn mo Angtfs mn QGA fs akfssos o rospotivfs angtfs mns okodogtns

faidf ogudorfmns.

? ‑ Okfjnro ns Igvogtærins Akfssieiafmns Qigtétian o Fgfkätian mf odprosf, ropnrtfmn f :< mo Fjrik mn fgn

pfssfmn.






\omrn Fzovomn

6<5

Igvogtærin Akfssieiafmn Fgfkätian mf snaiomfmo Kfatiaägins mf Qorrf mf Ostrokf, Kmf., ropnrtfmn f :</Fjrik/g-6

F]IUN = ‑ Igvostidogtns

=6 ‑ Igvostidogtns Eigfgaoirns

=6: ‑ Igvostidogtns od fssnaifmfs

Vuntf gf snaiomfmo Fcräankf FA, Kmf. 5 <<<,<<₫

=1 ‑ Ftivns Eixns ]fgcävois

=11 ‑ Oquipfdogtn jæsian

_df dæquigf mo odpfantfr futndætiaf

Ufsik`fdo mivorsn

15 <<<,<<₫

35<,<<₫

=1= ‑ Oquipfdogtn mo trfgspnrto

_df afrrig`f \oucnt <3-<9-OO :0 <<<,<<₫

=1? ‑ Oquipfdogtn fmdigistrftivn

_d andputfmnr : 9<<,<<₫ 31 55<,<<₫

1 ‑ Igvogtærins o Ftivns Jinkñcians

1: ‑ Dorafmnrifs

6<<< kitrns mo koito mn mif f <,5:₫/kitrn

?<<< kitrns mo koito dfcrn _@] f <,?0₫/kitrn

6<<< kitrns mo koito Qpoaifk f <,3?₫/kitrn

5:<,<<₫

: 9<<,<<₫

3?<,<<₫ = :3<,<<₫

: ‑ Angtfs f roaojor o f pfcfr (Mävimfs mo toraoirns)

:6 ‑ Akiogtos

:6: ‑ Akiogtos ‑ tätukns f roaojor

Arémitn fn akiogto B. Dngtoirn, Kmf.

Arémitn ì _gián mo Kfatiaägins mn Quk, _AZK

Kotrf f roaojor mns Qupordorafmns Mif

:?<,<<₫

6 =<<,<<₫

:3<,<< ₫

:= ‑ Ostfmn o Nutrns Ogtos \òjkians

:=1 ‑ Idpnstn snjro n Ufknr Farosaogtfmn (IUF)

:=13 ‑ IUF ‑ F roauporfr

IUF f roaojor ::?,<<₫

:3 ‑ Nutrfs angtfs f roaojor o f pfcfr

:30 ‑ Nutrns movomnros o aromnros

Mävimf mn Qr. Bnán Fdfrfk 61?,<<₫ : :0<,<<₫

6 ‑ Doins Eigfgaoirns Käquimns

66 ‑ Afixf






\omrn Fzovomn

6<3

Ufkos mo pnstfis od anero

Gntfs mo jfgan o dnomfs dotækiafs mo aursn kocfk od anero

63?,<<₫

9<,<<₫

6: ‑ Mopñsitns ì nrmod

Mopñsitn gn Jfgan ]nttf, Q.F. 6 ?<<,<<₫ 6 35?,<<₫

]ntfk mn Ftivn 06 93?,<<₫

\FQQIUN

: ‑ Angtfs f roaojor o f pfcfr (Mävimfs f toraoirns)

:: ‑ Enrgoaomnros

::: ‑ Enrgoaomnros ‑ tätukns f pfcfr

Kotrf f pfcfr ì Kfatiannp, AZK : ??<,<<₫

:= ‑ Ostfmn o Nutrns Ogtos \òjkians:=? ‑ Angtrijuiãÿos pfrf f Qocurfgãf Qnaifk

Mävimf ì Qocurfgãf Qnaifk =:?,<<₫

:? ‑ Eigfgaifdogtns njtimns

:?6 ‑ Igstituiãÿos mo arémitn o snaiomfmos eigfgaoirfs

:?66 ‑ Odpréstidns jfgaærins

Odpréstidn njtimn, f aurtn prfzn, mn Jfgan ]nttf, Q.F. 5: <<<,<<₫

:0 ‑ Mieoridogtns

:06 ‑ Cfstns f roang`oaor

Cfstns gf angstituiãán mf snaiomfmo : ?<<,<<₫ 53 =3?,<<₫

]ntfk mn \fssivn 53 =3?,<<₫

Igvogtærin Akfssieiafmn Qigtétian mf snaiomfmo Kfatiaägins mf Qorrf mf Ostrokf, Kmf., ropnrtfmn f :</Fjrik/g-6

F]IUN

= ‑ Igvostidogtns


=6: ‑ Igvostidogtns od fssnaifmfs 5 <<<,<<₫


=11 ‑ Oquipfdogtn jæsian 15 35<,<<₫

=1= ‑ Oquipfdogtn mo trfgspnrto :0 <<<,<<₫

=1? ‑ Oquipfdogtn fmdigistrftivn : 9<<,<<₫ 31 55<,<<₫






\omrn Fzovomn

6<0


1: ‑ Dorafmnrifs = :3<,<<₫ = :3<,<<₫


:6 ‑ Akiogtos

:6: ‑ Akiogtos ‑ tätukns f roaojor 6 9:<,<<₫


:=1 ‑ Idpnstn snjro n Ufknr Farosaogtfmn (IUF)

:=13 ‑ IUF ‑ F roauporfr ::?,<<₫

:3 ‑ Nutrfs angtfs f roaojor o f pfcfr

:30 ‑ Nutrns movomnros o aromnros 61?,<<₫ : :0<,<<₫


66 ‑ Afixf :5?,<<₫

6: ‑ Mopñsitns ì nrmod 6 ?<<,<<₫ 6 35?,<<₫

]ntfk mn Ftivn 06 93?,<<₫

\FQQIUN


:: ‑ Enrgoaomnros

::: ‑ Enrgoaomnros ‑ tätukns f pfcfr : ??<,<<₫


:=? ‑ Angtrijuiãÿos pfrf f Qocurfgãf Qnaifk =:?,<<₫



:?66 ‑ Odpréstidns jfgaærins 5: <<<,<<₫

:0 ‑ Mieoridogtns

:06 ‑ Cfstns f roang`oaor : ?<<,<<₫ 53 =3?,<<₫

]ntfk mn \fssivn 53 =3?,<<₫






\omrn Fzovomn

6<9

OPOZAÄAIN 5

6 ‑ Andpkoto ns ospfãns od jrfgan2

Odprosf Jogs Miroitns Njricfãÿos Ftivn \fssivn Afpitfk \rñprin Akfssieiafãán

F = <<<,<<₫ 0 <<<,<<₫ 5 <<<,<<₫ 6: <<<,<<₫ 5 <<<,<<₫ 5 <<<,<<₫ QK F]IUF

J 0 <<<,<<₫ :< <<<,<<₫ :0 <<<,<<₫ :0 <<<,<<₫ :0 <<<,<<₫ <,<<₫ QK G_KF

A 5 <<<,<<₫ 0 <<<,<<₫ :< <<<,<<₫ 6= <<<,<<₫ :< <<<,<<₫ (5 <<<,<<₫) QK GOCF]IUF

: ‑ Fmditf quo f snaiomfmo Aivik, Kmf., fprosogtfvf od <6-6:-g n socuigto igvogtærin sidpkieiafmn

(vfknros od ourns)2

Igvogtærin sidpkieiafmn mf Fumiangstrñi, Kmf., od <6-6:-g

Ftivn \fssivn

Ftivns Eixns ]fgcävois :< <<<,<< Eigfgaifdogtns Njtimns :< <<<,<<

Dorafmnrifs :0 <<<,<< Enrgoaomnros 0 <<<,<<

Akiogtos = <<<,<<

Mopñsitns ì nrmod 3 <<<,<<

Afixf 6 <<<,<<

]ntfk mn Ftivn 5< <<<,<< ]ntfk mn \fssivn :0 <<<,<<

:.6. ‑ Andpkoto ns ospfãns (…)2

:.6.6. ‑ N vfknr mn Ftivn é mo 5< <<<,<<₫

:.6.:. ‑ N vfknr mn \fssivn é mo :0 <<<,<<₫

:.6.1. ‑ N vfknr mn Afpitfk \rñprin mf Qnaiomfmo Aivik, Kmf., é mo 1: <<<,<<₫

:.:. ‑ Akfssieiquo n Afpitfk \rñprin (Qitufãán Käquimf) mf Qnaiomfmo Aivik, Kmf., bustieiafgmn f suf

rospnstf.

Qitufãán käquimf pnsitivf, pnrquo n vfknr mn ftivn é dfinr quo n vfknr mn pfssivn.

1 ‑ Andpkoto ns ospfãns (…)2

1.6. ‑ Ftivn 4 =< <<<,<<₫ \fssivn 4 0 <<<,<<₫ Afpitfk \rñprin 4 1: <<<,<<₫

1.:. ‑ Ftivn 4 :0 <<<,<<₫ \fssivn 4 :< <<<,<<₫ Afpitfk \rñprin 4 0 <<<,<<₫

1.1. ‑ Ftivn 4 :0 <<<,<<₫ \fssivn 4 :0 <<<,<<₫ Afpitfk \rñprin 4 <,<<₫

1.=. ‑ Ftivn 4 = <<<,<<₫ \fssivn 4 1: <<<,<<₫ Afpitfk \rñprin 4 (:0 <<<,<<₫)






\omrn Fzovomn

66<

= ‑ \rnaomf ì fjorturf mfs rospotivfs angtfs gn Zfzán osquodætian mns Oxoraäains 6, :, = o ?.

Zfzán osquodætian ‑ Oxoraäain g.² 6

=16 ::: :=6 1: 6:

Qi 9 <<< : :?< Qi 3?< Qi Qi 61 ?<< Qi 1:?

:6: =1? 66 :?66 =1=

Qi : <<< Qi 5 <<< Qi 3? 13 <<< Qi Qi 9< <<<

:::

3? Qi

Zfzán osquodætian ‑ Oxoraäain g.² :

=1= 66 =16 6: 1:

Qi 6<< <<< Qi ?:<,=< Qi 6:? <<< Qi 1 53?,0? Qi 1 953,?<

=11 :6: ::6 :=? =1:

Qi 6 :3?,5? Qi ?63,:? 1 3=:,05 Qi 6 :3?,05 Qi Qi 13: <<<

:=15 :?66 ::: =1? :66

630,16 Qi :<= 6:1,0? Qi 539,6: Qi Qi 6 3:=,1? Qi :0:,3?






\omrn Fzovomn

666

Zfzán osquodætian ‑ Oxoraäain g.² =

=16 =6=6 ::6 6: :=15

Qi 0= <<< Qi 6 <<< Qi : ?<< Qi 1 1:? 6 :?< Qi

1: :6: =1? =1: 66

Qi 33 ?<< Qi : <<< Qi = <<< Qi :?< <<< Qi 6:?

:?66 =1=

:0< <<< Qi Qi 19 <<<

Zfzán osquodætian ‑ Oxoraäain g.² ?

6: 66 :6: 1: :06

Qi 6 ?<< Qi :5? Qi 6 9:< Qi = :3< : ?<< Qi

=1= =6: =1? =11 :30

Qi :0 <<< Qi 5 <<< Qi : 9<< Qi 15 35< Qi 61?

:?66 :=13 ::: :=?

5: <<< Qi Qi ::? : ??< Qi =:? Qi






\omrn Fzovomn

66:

OPOZAÄAIN 3

6 ‑ \rooga`f angvogiogtodogto ns ospfãns (…)2

6.6. Ftivn 4 :? <<<,<<₫

\fssivn 4 6: <<<,<<₫

Afpitfk \rñprin 4 61 <<<,<<₫, gosto afsn n Afpitfk \rñprin é \NQI]IUN, pnrquo F 7 \

6.:. Ftivn 4 5 3?<,<<₫

\fssivn 4 : :?<,<<₫

Afpitfk \rñprin 4 = ?<<,<<₫, gosto afsn n Afpitfk \rñprin é \NQI]IUN, pnrquo F 7 \

6.1. Ftivn 4 ? 5<<,<<₫

\fssivn 4 ? 5<<,<<₫

Afpitfk \rñprin 4 <,<<₫, gosto afsn n Afpitfk \rñprin é G_KN, pnrquo F 4 \

6.=. Ftivn 4 6: 3:<,<<₫

\fssivn 4 61 <<<,<<₫

Afpitfk \rñprin 4 (:0<,<<₫), gosto afsn n Afpitfk \rñprin é GOCF]IUN, pnrquo F ; \

6.?. Ftivn 4 :3 5<<,<<₫

\fssivn 4 1? :<<,<<₫

Afpitfk \rñprin 4 (3 5<<,<<₫), gosto afsn n Afpitfk \rñprin é GOCF]IUN, pnrquo F ; \

6.5. Ftivn 4 5= 6<<,<<₫

\fssivn 4 1: <?<,<<₫

Afpitfk \rñprin 4 1: <?<,<<₫, gosto afsn n Afpitfk \rñprin é \NQI]IUN, pnrquo F 7 \

6.3. Ftivn 4 63 1:<,<<₫

\fssivn 4 63 5=<,<<₫

Afpitfk \rñprin 4 (1:<,<<₫), gosto afsn n Afpitfk \rñprin é GOCF]IUN, pnrquo F ; \






\omrn Fzovomn

661

OPOZAÄAIN 0

N odprosærin Ufsan Qikvf, and ostfjokoaidogtn andoraifk gf prfif mo Qfgtf Aruz, od ]nrros Uomrfs,

momiaf-so fn andérain mo frticns pfrf Jnmyjnfrm o igiainu f suf ftivimfmo f : mo Bfgoirn mn fgn

pfssfmn. Od 16 mo Mozodjrn mn dosdn fgn, n pftridñgin mfquoko odprosærin orf angstituämn pokns

socuigtos vfknros (od ₫).

(F) Mävimf mn akiogto \omrn Qnusf 0?<,<<₫

(F) Dnomfs dotækiafs od aursn kocfk o vfkos pnstfis od anero 63?,<<₫

(F) 6? prfga`fs mo Jnmyjnfrm roe. Aurky f 5<<,<<₫ 9 <<<,<<₫

(\) Mävimf ì Qnaiomfmo Afdpn & \rfif, Kmf. : ?<<,<<₫

(F) 5< pfros mo jfrjftfgfs Muahy f 1<,<<₫ 6 0<<,<<₫

(F) Mopñsitn gn Jfgan Quk 6 5<<,<<₫

(F) 0 prfga`fs mo Sigmsure f 6 <<<,<< ₫ 0 <<<,<<₫

(F) Mävimf mn akiogto \igtn & Anstf, Kmf. 33?,<<₫

(F) Frdærins o ostfgtos 1 3?<,<<₫

(F) Mopñsitn gn Jfgan Uormo 6 ?<<,<<₫

(F) 6 eia`oirn frquivfmnr dotækian ??<,<<₫

(\) Mävimf ì Jnmy Qure, Kmf. 9 <<<,<<₫

(F) 6 andputfmnr Qpirit : <<<,<<₫

(\) Odpréstidn mn Jfgan Uormo f fdnrtizfr od ? fgns 3 <<<,<<₫

6 ‑ Mns okodogtns pftridngifis fprosogtfmns, fssigfko and F ns quo roprosogtfd vfknros Ftivns o and

\ ns quo roprosogtfd vfknros pfssivns.

: ‑ Motordigo n vfknr mn Ftivn, mn \fssivn o mn Afpitfk \rñprin.

1< <<<,<<₫ (F) ‑ 60 ?<<,<<₫ (\) 4 66 ?<<,<<₫ (A\)

1 ‑ Andpkoto ns ospfãns (…)2

1.6 ‑ AF\I]FK \ZÑ\ZIN 4 Ftivn ‑ \fssivn

1.: ‑ \frf osto odprosærin, fs prfga`fs Aurky, ns pfros mo jfrjftfgfs Muahy o fs prfga`fs mo wigmsure

roprosogtfd DOZAFMNZIFQ andoraifkizævois.

1.1 ‑ Ns frdærins o fs ostfgtos roprosogtfd F]IUNQ EIPNQ ]FGCÄUOIQ mo oquipfdogtn jæsian pfrf n

oxoraäain mf suf ftivimfmo.






\omrn Fzovomn

66=

= ‑ Okfjnro n Igvogtærin akfssieiafmn fgfkätian mf odprosf, ropnrtfmn f 16 mo Mozodjrn mn fgn pfssfmn.

Igvogtærin Akfssieiafmn Fgfkätian mn odprosærin Ufsan Qikvf, ropnrtfmn f 16/Mozodjrn/g-6

F]IUN



Frdærins o ostfgtos 1 3?<,<<₫


6 Andputfmnr Qpirit

6 Eia`oirn frquivfmnr

: <<<,<<₫

??<,<<₫ 5 1<<,<<₫


1: ‑ Dorafmnrifs

6? \rfga`fs mo Jnmyjnfrm roe.ª Aurky

5< \fros mo jfrjftfgfs Muahy

0 \rfga`fs mo Sigmsure

9 <<<,<<₫

6 0<<,<<₫

0 <<<,<<₫ 60 0<<,<<₫


:6 ‑ Akiogtos

:66 ‑ Akiogtos a/a

Mävimf mn akiogto \omrn Qnusf

Mävimf mn akiogto \igtn & Anstf, Kmf.

0?<,<<₫

33?,<<₫ 6 5:?,<<₫


66 ‑ Afixf

Dnomfs dotækiafs od aursn kocfk o vfkos pnstfis od anero 63?,<<₫


Mopñsitn gn Jfgan Quk

Mopñsitn gn Jfgan Uormo

6 5<<,<<₫

6 ?<<,<<₫ 1 :3?,<<₫

]ntfk mn Ftivn 1< <<<,<<₫

\FQQIUN


:: ‑ Enrgoaomnros

::6 ‑ Enrgoaomnros a/a

Mävimf ì snaiomfmo Afdpn & \rfif, Kmf.

Mävimf ì Jnmy Qure, Kmf.

: ?<<,<<₫

9 <<<,<<₫







\omrn Fzovomn

66?



Odpréstidn mn Jfgan Uormo f fdnrtizfr od ? fgns 3 <<<,<<₫ 60 ?<<,<<₫

]ntfk mn \fssivn 60 ?<<,<<₫






\omrn Fzovomn

665

? ‑ Okfjnro n Jfkfgãn mn odprosærin Ufsan Qikvf, od 16 mo Mozodjrn mn fgn pfssfmn, fmdit igmn figmf quo n vfknr mn afpitfk igiaifk orf mo 6= <<<,<<₫.

F]IUN Oxoraäains AF\I]FK \ZÑ\ZIN O \FQQIUN Oxoraäains

G G-6 G G-6F]IUN G N ANZZOG]O AF\I]FK \Z \ZIN

Ftivns Eixns ]fgcävois (=1) 5 1<<,<<₫ …………………. Afpitfk (?6) 6= <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ ………………….

Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Q ains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfãán mo Ftivns (?0) <,<<₫ ………………….

5 1<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….

F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. 6= <<<,<<₫ ………………….

Igvogtærins (1: f 15) 60 0<<,<<₫ …………………. Zosuktfmn Käquimn mn \oränmn (06) (: ?<<,<<₫) …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….

]ntfk mn Afpitfk \rñprin …………..................... 66 ?<<,<<₫ ………………….

Mävimfs mo toraoirns (:6+::0+:=+:5+:3+19)

Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn 6 5:?,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….

M vimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn 3 <<<,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn 66 ?<<,<<₫ …………………. Mopñsitns jfgaærins o Afixf (66 f 6=) 1 :3?,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….

:1 3<<,<<₫ …………………. ]ntfk mn \fssivn …………………………………. 60 ?<<,<<₫ ………………….

]ntfk mn Ftivn…………………………. 1< <<<,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. 1< <<<,<<₫ ………………….






\omrn Fzovomn

663

OPOZAÄAIN 9

F odprosf Qnkfrto, Kmf., and somo od Nmivokfs, fprosogtfvf f 6 mo Bfgoirn mn fgn g, n socuigto

Jfkfgãn (vfknros od ourns)2

Jfkfgãn mf odprosf Qnkfrto, Kmf., od <6-<6-g

Ftivn Afpitfk \rñprin o \fssivn

Ftivns Eixns ]fgcävois : <<<,<< Afpitfk : <<<,<<

Dorafmnrifs 6 6<<,<< Odpréstidns Njtimns 6 5<<,<<

Akiogtos 3?<,<< Enrgoaomnros 9<<,<<

Mopñsitns ì nrmod 5<<,<< ONO\ =?<,<<

Afixf ?<<,<<

]ntfk mn Ftivn = 9?<,<< ]ntfk mn Afpitfk \rñprin + \fssivn = 9?<,<<

\omimns2

Efao ìs nporfãÿos quo során fprosogtfmfs, rocisto fs fktorfãÿos nanrrimfs gn Jfkfgãn mf odprosf o

akfssieiquo ns efatns pftridngifis (pordutftivn nu dnmieiaftivn) anrrospngmogtos f afmf nporfãán.

F odprosf rocistnu ns socuigtos kfgãfdogtns murfgto n dâs mo Bfgoirn/g2

Mif <?/<6/g2 Andprf f prfzn mo dorafmnrifs gn vfknr mo 5<<,<<₫

Jfkfgãn mf odprosf Qnkfrto, Kmf., od <?/<6/g




Akiogtos 3?<,<< Enrgoaomnros 6 ?<<,<<

Mopñsitns ì nrmod 5<<,<< ONO\ =?<,<<

Afixf ?<<,<<

]ntfk mn Ftivn ? ??<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ? ??<,<<

Efatn pftridngifk pordutftivn






\omrn Fzovomn

660

Mif 6:/<6/g2 Ns akiogtos pfcfrfd ??<,<<₫ ftrfvés mo a`oquo Jfkfgãn mf odprosf Qnkfrto, Kmf., od 6:/<6/g




Akiogtos :<<,<< Enrgoaomnros 6 ?<<,<<

Mopñsitns ì nrmod 6 6?<,<< ONO\ =?<,<<

Afixf ?<<,<<



Mif :</<6/g2 Andprf f prngtn pfcfdogtn mo udf dæquigf mo afkaukfr gn vfknr mo ?<,<<₫

Jfkfgãn mf odprosf Qnkfrto, Kmf., od :</<6/g


Ftivns Eixns ]fgcävois : <?<,<< Afpitfk : <<<,<<


Akiogtos :<<,<< Enrgoaomnros 6 ?<<,<<

Mopñsitns ì nrmod 6 6?<,<< ONO\ =?<,<<

Afixf =?<,<<








\omrn Fzovomn

6:<

Mif 1</<6/g2 \fcfdogtn mf 6.ª prostfãán mn odpréstidn jfgaærin gn vfknr mo =<<,<<₫

Jfkfgãn mf odprosf Qnkfrto, Kmf., od 1</<6/g



Dorafmnrifs 6 3<<,<< Odpréstidns Njtimns 6 :<<,<<

Akiogtos :<<,<< Enrgoaomnros 6 :?<,<<

Mopñsitns ì nrmod ??<,<< ONO\ =?<,<<

Afixf =<<,<<

]ntfk mn Ftivn = 9<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn = 9<<,<<


Mif 16/<6/g2 G/Efturf gn vfknr mo ?<<,<<₫, roeorogto ì vogmf mo dorafmnrifs quo `fvifd

austfmn =<<,<<₫

Jfkfgãn mf odprosf Qnkfrto, Kmf., od 16/<6/g



Dorafmnrifs 6 1<<,<< Odpréstidns Njtimns 6 :<<,<<

Akiogtos 3<<,<< Enrgoaomnros 6 :?<,<<

Mopñsitns ì nrmod ??<,<< ONO\ =?<,<<

Afixf =<<,<< ZK\ 6<<,<<

]ntfk mn Ftivn ? <<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ? <<<,<<

Gntf jod2

Uogmf f prfzn mo dorafmnrif quo `fvifd austfmn =<<,<<₫ (aromitfr f angtf 1: ‑ Dorafmnrifs)

Ufknr mo vogmf2 ?<<,<<₫ (mojitfr f angtf :6 ‑ Akiogtos)

Kuarn mf vogmf2 ?<<,<<₫ - =<<,<<₫ 4 6<<,<<₫ (aromitfr f angtf 060 ‑ ZK\)

Efatn pftridngifk dnmieiaftivn






\omrn Fzovomn

6:6

OPOZAÄAIN 6

F odprosf FUIDFZ, Kmf., and somo od Jrfcf, igiainu f suf ftivimfmo gn mif : mo Bfgoirn mn anrrogto

fgn and ns socuigtos vfknros pftridngifis (vfknros od ourns)2

Jfkfgãn Igiaifk mf odprosf FUIDFZ, Kmf., od <:-<6-g


Ftivns Eixns ]fgcävois :< <<<,<< Afpitfk ?< <<<,<<

Dorafmnrifs :? <<<,<< Enrgoaomnros 5 1<<,<<

Akiogtos 0 <<<,<<

Mopñsitns ì nrmod : <<<,<<

Afixf 6 1<<,<<

]ntfk mn Ftivn ?5 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ?5 1<<,<<

\omimns2

Efao ìs nporfãÿos quo során fprosogtfmfs, rocisto fs fktorfãÿos nanrrimfs gn Jfkfgãn mf odprosf o

akfssieiquo ns efatns pftridngifis (pordutftivn nu dnmieiaftivn) anrrospngmogtos f afmf nporfãán.

Gf 6.ª sodfgf mo ftivimfmo f odprosf rofkiznu fs socuigtos nporfãÿos2

6.ª Nporfãán2 Cuif mo mopñsitn g.² 6<3 5=1 mn JG_ gn vfknr mo 1<<,<<₫

Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f 6.ª nporfãán


Ftivns Eixns ]fgcävois :< <<<,<< Afpitfk ?< <<<,<<


Akiogtos 0 <<<,<<

Mopñsitns ì nrmod : 1<<,<<

Afixf 6 <<<,<<








\omrn Fzovomn

6::

:.ª Nporfãán2 Efturf-roaijn g.² 61< roeorogto ì andprf mo udf idprossnrf gn vfknr mo 5<<,<<₫ Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f :.ª nporfãán


Ftivns Eixns ]fgcävois :< 5<<,<< Afpitfk ?< <<<,<<


Akiogtos 0 <<<,<<


Afixf =<<,<<



1.ª Nporfãán2 Efturf g.² 6<3 roeorogto ì andprf mo dorafmnrifs gn vfknr mo ? <<<,<<₫

Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f 1.ª nporfãán



Dorafmnrifs 1< <<<,<< Enrgoaomnros 66 1<<,<<

Akiogtos 0 <<<,<<


Afixf =<<,<<

]ntfk mn Ftivn 56 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn 56 1<<,<<







\omrn Fzovomn

6:1

=.ª Nporfãán2 G/Efturf g.² 6 gn vfknr mo 6: <<<,<<₫, roeorogto ì vogmf, f 1< mifs, mo 6/1 mfs

dorafmnrifs

Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f =.ª nporfãán



Dorafmnrifs :< <<<,<< Enrgoaomnros 66 1<<,<<

Akiogtos :< <<<,<< ZK\ : <<<,<<


Afixf =<<,<<

]ntfk mn Ftivn 51 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn 51 1<<,<<

Gntf jod2

Uogmf f prfzn mo 6/1 mo dorafmnrif2 1< <<<,<<₫/1 4 6< <<<,<<₫ (aromitfr f angtf 1: ‑ Dorafmnrifs)

Ufknr mo vogmf2 6: <<<,<<₫ (mojitfr f angtf :6 ‑ Akiogtos)

Kuarn mf vogmf2 6: <<<,<<₫ - 6< <<<,<<₫ 4 : <<<,<<₫ (aromitfr f angtf 060 ‑ ZK\)


?.ª Nporfãán2 G/efturf-roaijn g.² 6 roeorogto ì vogmf, f p.p., mo 6/= mfs dorafmnrifs, and udkuarn mo :<%

Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f ?.ª nporfãán



Dorafmnrifs 6? <<<,<< Enrgoaomnros 66 1<<,<<

Akiogtos :< <<<,<< ZK\ 1 <<<,<<

Mopñsitns ì nrmod 0 1<<,<<

Afixf =<<,<<

]ntfk mn Ftivn 5= 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn 5= 1<<,<<

Gntf jod2

Uogmf f prngtn pfcfdogtn mo 6/= mo dorafmnrif2 :< <<<,<<₫/= 4 ? <<<,<<₫ (aromitfr f angtf 1: ‑

Dorafmnrifs)

Uogmf mo ? <<<,<<₫ and kuarn mo :<%2 ? <<<,<<₫ * <,: 4 6 <<<,<<₫, kncn, ? <<<,<<₫ + 6 <<<,<<₫ 4 5

<<<,<<₫ (mojitfr f angtf 6: ‑ Mopñsitns ì nrmod)

Kuarn mf vogmf2 5 <<<,<<₫ - ? <<<,<<₫ 4 6 <<<,<<₫ (aromitfr f angtf 060 ‑ ZK\)







\omrn Fzovomn

6:=

OPOZAÄAIN 66

Angsimoro ns socuigtos okodogtns quo angstituod n pftridñgin mf odprosf Dñvois Nsñrin, Kmf., od

<6/Mozodjrn/g (vfknros od ourns)2

F ‑ 66 Mopñsitn od anero 6 <<<,<<₫

F ‑ 6: Mopñsitn ì nrmod gn Jfgan _J\ 6 ?<<,<<₫

\ ‑ ::: Arémitn mo Dfrif Zitf Afstfg`f & Andpfg`if (f odprosf movo f 1.²s) 6 <<<,<<₫

F ‑ :6: Kotrf f roaojor mo ]fgtrf Moanrfmnros, Kmf. 6 3?<,<<₫

F ‑ :6: Méjitn f B. \oroirf Dfrrnd, Kmf. (1.²s movod ì odprosf) ? <<<,<<₫

F ‑ =1= Afrrig`f Enrm ]rfgsit 6: ?<<,<<₫

F ‑ =11 Eorrfdogtfs mivorsfs 6 <<<,<<₫

\ ‑ :== Mävimf ì Miroãán Corfk mo Angtrijuiãÿos o Idpnstns 6 ?<<,<<₫

F ‑ =11 Dæquigf ogvorgizfmnrf 5 9<<,<<₫

F ‑ 1: Ostfgtos Zoe,ª <309 9<<< 6 <<<,<<₫

F ‑ 1: Dnjäkif Vufrtn mo afsfk Zoe.ª 6?=3 ?=5< 6 ?<<,<<₫

F ‑ 1: Dnjäkif mo Qfkf Zoe.ª 6=:5 =6<9 : ?<<,<<₫

\ ‑ :?66 Odpréstidn njtimn bugtn mn Jfgan _J\ 69 9?<,<<₫

\omimns2

f) Motordigo n vfknr mn Ftivn, mn \fssivn o mn Afpitfk \rñprin.

F]IUN 4 1= 5?<,<<₫ | \FQQIUN 4 :: =?<,<<₫ | AF\I]FK \ZÑ\ZIN 4 6: :<<,<<₫

j) Okfjnro ns Igvogtærins Akfssieiafmns Fgfkätian o Qigtétian mf odprosf gostf mftf.

Igvogtærin Akfssieiafmn Fgfkätian mf odprosf Dñvois Nsñrin, Kmf., od 16/Mozodjrn/g

F]IUN

= ‑ Igvostidogtns



Eorrfdogtfs mivorsfs

Dæquigf ogvorgizfmnrf

6 <<<,<<₫

5 9<<,<<₫


Afrrig`f Enrm ]rfgsit 6: ?<<,<<₫ :< =<<,<<₫






\omrn Fzovomn

6:?


1: ‑ Dorafmnrifs

Ostfgtos Zoe.ª <309 9<<<

Dnjäkif mo Vufrtn mo afsfk Zoe.ª 6?=3 ?=5<

Dnjäkif mo Qfkf Zoe.ª 6=:5 =6<9

6 <<<,<<₫

6 ?<<,<<₫

: ?<<,<<₫ ? <<<,<<₫


:6 ‑ Akiogtos

:6: ‑ Akiogtos ‑ tätukns f roaojor

Kotrf f roaojor mo ]fgtrf Moanrfmnros, Kmf.

Méjitn f B. \oroirf Dfrrnd, Kmf.

6 3?<,<<₫

? <<<,<<₫ 5 3?<,<<₫


66 ‑ Afixf

Mopñsitns od anero 6 <<<,<<₫


Mopñsitn ì nrmod gn Jfgan _J\ 6 ?<<,<<₫ : ?<<,<<₫

]ntfk mn Ftivn := 5?<,<<₫

\FQQIUN


:: ‑ Enrgoaomnros

::: ‑ Enrgoaomnros ‑ tätukns f pfcfr

Arémitn f Dfrif Zitf Afstfg`f Andpfg`if 6 <<<,<<₫


:== ‑ Nutrns Idpnstns

Mävimf ì Miroãán Corfk mo Angtrijuiãÿos o Idpnstns 6 ?<<,<<₫




Odpréstidn njtimn bugtn mn Jfgan _J\ 69 9?<,<<₫ :: =?<,<<₫

]ntfk mn \fssivn :: =?<,<<₫






\omrn Fzovomn

6:5

Igvogtærin Akfssieiafmn Qigtétian mf odprosf Dñvois Nsñrin, Kmf., od 16/Mozodjrn/g

F]IUN = ‑ Igvostidogtns


=11 ‑ Oquipfdogtn jæsian 3 9<<,<<₫

=1= ‑ Oquipfdogtn mo trfgspnrto 6: ?<<,<<₫ :< =<<,<<₫


1: ‑ Dorafmnrifs ? <<<,<<₫ ? <<<,<<₫


:6 ‑ Akiogtos

:6: ‑ Akiogtos ‑ tätukns f roaojor 5 3?<,<<₫ 5 3?<,<<₫


66 ‑ Afixf 6 <<<,<<₫

6: ‑ Mopñsitns ì nrmod 6 ?<<,<<₫ : ?<<,<<₫

]ntfk mn Ftivn := 5?<,<<₫

\FQQIUN


:: ‑ Enrgoaomnros

::: ‑ Enrgoaomnros ‑ tätukns f pfcfr 6 <<<,<<₫


:== ‑ Nutrns Idpnstns 6 ?<<,<<₫



:?66 ‑ Odpréstidns jfgaærins 69 9?<,<<₫ :: =?<,<<₫

]ntfk mn \fssivn :: =?<,<<₫






\omrn Fzovomn

6:3

a) Okfjnro n Jfkfgãn Qigtétian mf odprosf.



Ftivns Eixns ]fgcävois (=1) :< =<<,<<₫ …………………. Afpitfk (?6) ? <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jink cians (13) <,<<₫ …………………. \r dins mo Odiss n (?=) <,<<₫ ………………….

Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfãán mo Ftivns (?0) <,<<₫ ………………….

:< =<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….

F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. ? <<<,<<₫ ………………….

Igvogtærins (1: f 15) ? <<<,<<₫ …………………. Zosuktfmn Käquimn mn \oränmn (06) 3 :<<,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….

]ntfk mn Afpitfk \rñprin …………..................... 6: :<<,<<₫ ………………….


Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn 5 3?<,<<₫ …………………. \rnvis os (:9) <,<<₫ ………………….

M vimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn 69 9?<,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn : ?<<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) : ?<<,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….

6= :?<,<<₫ …………………. ]ntfk mn \fssivn …………………………………. :: =?<,<<₫ ………………….

]ntfk mn Ftivn…………………………. 1= 5?<,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. 1= 5?<,<<₫ ………………….






\omrn Fzovomn

6:0

m) \rnaomf fn kfgãfdogtn mns roeorimns okodogtns pftridngifis gn Zfzán osquodætian.

o) Zocisto gn Zfzán osquodætian fs socuigtos fktorfãÿos nanrrimfs gn Jfkfgãn mf odprosf o akfssieiquo ns efatns pftridngifis (pordutftivn nu dnmieiaftivn)

anrrospngmogtos f afmf nporfãán2

Zfzán osquodætian ‑ fkägofs m) + o)

66 6: ::: :6: =1=

Qi 6 <<< 6 <<< sm Qi 6 ?<< 5?< (1 Qa 6 <<< 6 <<< Qi Qi 6 3?< 5 3?< sm Qi 6: ?<< 6: ?<< sm

6) 1 <<< 6 ?<< (= Qi ? <<<= ?<< : 6?< 5 3?<

: 1?< sm

= ?<<

=11 :== 1: :?66 366

Qi 6 <<< 3 9<< sm =) 6 ?<< 6 ?<< Qi Qi 6 <<< : ?<< (6 1) 5?< 69 ?<< Qi sa 1 <<< 1 <<< (6

Qi 5 9<< Qi 6 ?<< 6< ?<< sm sa 60 0?<

3 9<< Qi : ?<< 61 <<< 69 ?<<

sg :) 0 <<<

61 <<<

566 ::6

6) : ?<< : ?<< sm sa 0 <<< 0 <<< (:






\omrn Fzovomn

6:9

AKFQQIEIAFÃÁN MNQ EFA]NQ \F]ZIDNGIFIQ (\OZD_]F]IUN N_ DNMIEIAF]IUN)

6 ‑ Uogmf f p.p. mf Dnjäkif mo Qfkf pokn vfknr 1 <<<,<<₫

EFA]N DNMIEIAF]IUN

: ‑ Andprf f prfzn mo dorafmnrifs gn vfknr mo 0 <<<,<<₫

EFA]N DNMIEIAF]IUN

1 ‑ \fcfdogtn mf prostfãán mn odpréstidn jfgaærin gn vfknr mo 5?<,<<₫

EFA]N \OZD_]F]IUN

= ‑ Kiquimfãán mf mävimf bugtn mf Miroãán Corfk mo Angtrijuiãÿos o Idpnstns

EFA]N \OZD_]F]IUN






\omrn Fzovomn

61<

e) Okfjnro gnvfdogto n Jfkfgãn Qigtétian mf odprosf, fmditigmn quo n vfknr mn afpitfk snaifk é mo 6< <<<,<<₫ o angsimorfgmn fs fktorfãÿos dogaingfmfs gf fkägof o).



Ftivns Eixns ]fgcävois (=1) :< =<<,<<₫ …………………. Afpitfk (?6) 6< <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ ………………….

Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) : 5?<,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfãán mo Ftivns (?0) <,<<₫ ………………….

:< =<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….

F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. 6: 5?<,<<₫ ………………….

Igvogtærins (1: f 15) 6< ?<<,<<₫ …………………. Zosuktfmn Käquimn mn \oränmn (06) ?<<,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….

]ntfk mn Afpitfk \rñprin …………..................... 61 6?<,<< ₫ ………………….


Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn 5 3?<,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….

Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn 60 0?<,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn 9 <<<,<<₫ …………………. Mopñsitns jfgaærins o Afixf (66 f 6=) 1 1?<,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….

:< 5<<,<<₫ …………………. ]ntfk mn \fssivn …………………………………. :3 0?<,<<₫ ………………….

]ntfk mn Ftivn…………………………. =6 <<<,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. =6 <<<,<<₫ ………………….






\omrn Fzovomn

616

OPOZAÄAIN 6:

Qupng`f quo roank`ou fs socuigtos igenrdfãÿos roeorogtos ì odprosf NA]FGQ, Q.F., gn mif 16 mo

Mozodjrn mn fgn pfssfmn2

Zujriafs Ufknr F nu \ Angtf

Mävimfs mo akiogtos ??< <<<,<<₫ F :6

Uifturfs kicoirfs 6:< <<<,<<₫ F =1=

Uogmf mo prnmutns 6 :<< <<<,<<₫ Zogmidogtn 366

Mävimfs f enrgoaomnros 1<< <<<,<<₫ \ ::

Fkvfræ mf odprosf :< <<<,<<₫ F ===

Austn mns prnmutns vogmimns 0?< <<<,<<₫ Cfstn 566

Omieäain efjrik =?< <<<,<<₫ F =1:

Mig`oirn od afixf 1 <<<,<<₫ F 66

Odpréstidn jfgaærin njtimn 6 <<< <<<,<<₫ \ :?66

Dftérifs-pridfs od frdfzéd 60< <<<,<<₫ F 116

Uifturf posfmf 6?< <<<,<<₫ F =1=

Angsudn mo okotriaimfmo 6 ?<<,<<₫ Cfstn 5:=6

\rnmutns od vifs mo efjrian (od aursn) 5< <<<,<<₫ F 15

Oquipfdogtns efjris =?< <<<,<<₫ F =11

\rnmutns fafjfmns od frdfzéd 0< <<<,<<₫ F 1=

Ogandogmfs mo akiogtos od afrtoirf (fmifgtfdogtns) :0< <<<,<<₫ F :60

Mopñsitns jfgaærins 3< <<<,<<₫ F 6:

Mävimfs fn Ostfmn o ì Qocurfgãf Qnaifk 1< <<<,<<₫ \ :=

Omieäain mns osaritñrins 5?< <<<,<<₫ F =1:

Dnjikiærin o oquipfdogtn fmdigistrftivn 13 <<<,<<₫ F =1?

6 ‑ Imogtieiquo n tipn mo odprosf o bustieiquo f suf rospnstf.

Ostf é udf odprosf igmustrifk pnrquo ftogmogmn ìs igenrdfãÿos enrgoaimfs angstftfd mo

fkcudfs rujriafs gns akfrieiafd ostf rospnstf, tfis andn2 Omieäain efjrik8 Dftérifs-pridfs od

frdfzéd8 \rnmutns od vifs mo efjrian (od aursn)8 Oquipfdogtns efjris8 o, \rnmutns fafjfmns od

frdfzéd.

Ftogãán2 ]ipn mo odprosf (andoraifk nu igmustrifk) ≬ ]ipn snaiotærin/mo snaiomfmo (Qna. pnr

Vuntfs8 Qna. Igmivimufk pnr Vuntfs8 Qna. Fgñgidf8 Qna. od Gndo Ankoativn8 Qna. od Andfgmitf

Qidpkos8 o, Qna. od Andfgmitf pnr Fãÿos)






\omrn Fzovomn

61:

: ‑ Motordigo n vfknr mn Ftivn, \fssivn o Afpitfk \rñprin.

F]IUN 4 1 6<< <<<,<<₫ | \FQQIUN 4 6 11< <<<,<<₫ | AF\I]FK \ZÑ\ZIN 4 6 33< <<<,<<₫

1 ‑ Imogtieiquo fs rujriafs gán igakuämfs gfs dfssfs pftridngifis o bustieiquo f rfzán mf suf gán igakusán.

Fs rujriafs gán igakuämfs gfs dfssfs pftridngifis sán2

- Uogmf mo prnmutns pnrquo é udf rujriaf mo rogmidogtns (Akfsso 32 angtf 366 ‑ Uogmfs mo

dorafmnrifs)

- Austn mns prnmutns vogmimns pnrquo é udf rujriaf mo cfstns (Akfsso 52 angtf 566 ‑ ADUDA)

- Angsudn mo okotriaimfmo pnrquo é icufkdogto udf rujriaf mo cfstns (Akfsso 52 angtf 5:=6 ‑

Okotriaimfmo)

= ‑ \rnaomf fn kfgãfdogtn mns roeorimns okodogtns pftridngifis gn Zfzán osquodætian o fn fpurfdogtn

mn ZK\.

Zfzán osquodætian ‑ Kfgãfdogtns igiaifis

:6 =1= 366 ::

Qi ??< <<< Qi 6:< <<< 6 :<< <<< Qi 1<< <<< Qi

Qi 6?< <<<

:3< <<<

=== 566 =1: 66

Qi :< <<< Qi 0?< <<< Qi =?< <<< Qi 1 <<<

Qi 5?< <<<

6 6<< <<<

:?66 116 5:=6 15

6 <<< <<< Qi Qi 60< <<< Qi 6 ?<< Qi 5< <<<

=11 1= :60 6:

Qi =?< <<< Qi 0< <<< Qi :0< <<< Qi 3< <<<

:= =1?

1< <<< Qi Qi 13 <<<






\omrn Fzovomn

611

Zfzán osquodætian ‑ Fpurfdogtn mn ZK\

566 366 066 - ZFI

Qi 0?< <<< 0?< <<< f) a) 6 :<< <<< 6 :<< <<< Qi f) 0?< <<< 6 :<< <<< a)j) 6 ?<<

0?6 ?<<

ZFI 1=9 <<<

6 :<< <<<

5:=6 060 - ZK\

Qi 6 ?<< 6 ?<< j) Qa 1=9 <<< 1=9 <<< ZFI

Gntf jod2 \fssns pfrf n fpurfdogtn mn Zosuktfmn Käquimn mn \oränmn

6.² \fssn2Anknafr od ovimâgaifs fs angtfs mf Akfsso 5

:.² \fssn2Anknafr od ovimâgaifs fs angtfs mf Akfsso 3

1.² \fssn2Qfkmfr fs angtfs mf Akfsso 5 o trfgseorir n sfkmn movomnr pfrf f angtf 066 ‑ ZFI (nu sobf, aromitfr fs angtfs mf Akfsso 5 pnrangtrfpfrtimf mf angtf 066 ‑ ZFI quo é mojitfmf)

=.² \fssn2

Qfkmfr fs angtfs mf Akfsso 3 o trfgseorir n sfkmn aromnr pfrf f angtf 066 ‑ ZFI (nu sobf, mojitfr fs angtfs mf Akfsso 3 pnrangtrfpfrtimf mf angtf 066 ‑ ZFI quo é aromitfmf)

?.² \fssn2Qfkmfr f angtf 066 ‑ ZFI o trfgseorir n sfkmn movomnr nu aromnr pfrf f angtf 060 ‑ ZK\ (so n sfkmn mf angtf 066 ‑ ZFI enr movomnr,ogtán osso dosdn sfkmn é aromitfmn gf angtf 060 ‑ ZK\8 pnréd, so n sfkmn mf angtf 066 ‑ ZFI enr aromnr, ogtán osso dosdn sfkmné mojitfmn gf angtf 060 ‑ ZK\)

5.² \fssn2Qfkmfr f angtf 060 ‑ ZK\ o so n sfkmn aromnr, ogtán sicgieiaf quo f odprosf njtovo K_AZN murfgto osso poränmn8 dfs so n sfkmnmovomnr, ogtán sicgieiaf quo f odprosf njtovo \ZOB_ÄRN murfgto osso poränmn.






\omrn Fzovomn

61=

? ‑ Okfjnro n Jfkfgãn mf odprosf ropnrtfmn f 16/Mozodjrn.



Ftivns Eixns ]fgcävois (=1) 6 0?3 <<<,<<₫ …………………. Afpitfk (?6) 6 =:6 <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) :< <<<,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….

Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfã n mo Ftivns (?0) <,<<₫ …………………. 6 033 <<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….

F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. 6 =:6 <<<,<<₫ ………………….

Igvogt rins (1: f 15) 1:< <<<,<<₫ …………………. Zosuktfmn K quimn mn \or nmn (06) 1=9 <<<,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….

]ntfk mn Afpitfk \rñprin …………..................... 6 33< <<<,<<₫ ………………….


Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn 01< <<<,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….

Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn 11< <<<,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn 6 <<< <<<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) 31 <<<,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….

6 ::1 <<<,<<₫ …………………. ]ntfk mn \fssivn …………………………………. 6 11< <<<,<<₫ ………………….

]ntfk mn Ftivn…………………………. 1 6<< <<<,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn…….

1 6<< <<<,<<₫ ………………….






\omrn Fzovomn

61?

OPOZAÄAIN 61

F odprosf Vufrosdf & Engsoaf, Kmf., and somo od Kisjnf, andoraifkizf udf vfstf cfdf mo frticns

entncræeians. F odprosf igiainu f suf ftivimfmo od : mo Bfgoirn mn fgn pfssfmn and ns socuigtos

okodogtns pftridngifis (vfknros od ourns)2

Afixf ? <<<,<<₫

Mopñsitns ì nrmod 1 99<,<<₫

Dorafmnrifs 3 ?<<,<<₫

Ftivns Eixns ]fgcävois 1 9<<,<<₫

\rnpriomfmos mo Igvostidogtn ? ?<<,<<₫

Enrgoaomnros 3 =0<,<<₫

Murfgto osso dâs mo Bfgoirn, f odprosf rofkiznu fs socuigtos nporfãÿos2

6. Andprf f p.p. mo udf dæquigf rocistfmnrf Nkivotti, oditigmn n aòquo g.² 663?0:65?= snjro n Jfgan J\_

gn vfknr mo 1<<,<<₫8

:. Mopñsitn gn Jfgan J\_ (cuif mo mopñsitn g.² <<6?=56:?30?:) gn vfknr mo : ?<<,<<₫8

1. \fcfdogtn ftrfvés mo aòquo f fquisiãán mo aftækncns o nutrf mnaudogtfãán téagiaf gn vfknr mo 6<<,<<₫8

=. \fcfdogtn mf efturf mn tokoengo gn dngtfgto mo 6:?,<<₫8

?. \fcfdogtn mf efturf mf okotriaimfmo gn vfknr mo 1=5,<<₫8 o,

5. \fcfdogtn mo pfrto mf mävimf fns enrgoaomnros, ftrfvés mo aòquo, gn vfknr mo 6 ?<<,<<₫.

\omimns2

f) Motordigo n vfknr mn Afpitfk \rñprin and quo f odprosf Vufrosdf & Engsoaf, Kmf. igiainu f suf

ftivimfmo.

AF\I]FK \ZÑ\ZIN 4 60 =6<,<<₫ (F]IUN4 :? 09<,<<₫ - \FQQIUN4 3 =0<,<<₫)

j) \rnaomf ì fjorturf mfs angtfs gn Zfzán osquodætian.

a) Zocisto fs nporfãÿos fgtorinrdogto mosaritfs gn Zfzán osquodætian.

Zfzán osquodætian ‑ fkägofs j) + a)

66 6: 1: =1

Qi ? <<< : ?<< :) Qi 1 99< 1<< 6) Qi 3 ?<< 3 ?<< sm Qi 1 9<< = :<< sm

: ?<< sm :) : ?<< 6<< 1) 6) 1<<

? <<< 5 =9< 6:? =) = :<<

1=5 ?)

6 ?<< 5)

: 136

= 669 sm

5 =9<






\omrn Fzovomn

615

=: :: 5:1: 5:5:

Qi ? ?<< ? ?<< sm 5) 6 ?<< 3 =0< Qi 1) 6<< 6<< 066) =) 6:? 6:? 066)

sa ? 90<

3 =0<

5:=6 066 060

?) 1=5 1=5 066) 5:1:) 6<< ?36 060) 066) ?36 ?36 sm

5:5:) 6:?

5:=6) 1=5

?36






\omrn Fzovomn

613

m) Okfjnro n Jfkfgãn Qigtétian mf odprosf od 16/Bfgoirn/g-6.



Ftivns Eixns ]fgcävois (=1) = :<<,<<₫ …………………. Afpitfk (?6) 60 =6<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) ? ?<<,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<< ₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….

Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfã n mo Ftivns (?0) <,<<₫ …………………. 9 3<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….

F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Quj tntfk………………………………………….. 60 =6<,<<₫ ………………….

Igvogt rins (1: f 15) 3 ?<<,<<₫ …………………. Zosuktfmn K quimn mn \or nmn (06) (?36,<<₫) …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….

]ntfk mn Afpitfk \rñprin …………..................... 63 019,<<₫ ………………….


Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn <,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….

Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn ? 90<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) 5 569,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….

6= 669,<<₫ …………………. ]ntfk mn \fssivn …………………………………. ? 90<,<<₫ ………………….

]ntfk mn Ftivn…………………………. :1 069,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. :1 069,<<₫ ………………….






\omrn Fzovomn

610

o) \rnaomf fn prooga`idogtn mf Modngstrfãán mo Zosuktfmns pnr gfturozfs ropnrtfmf ì mftf mo

16/Bfgoirn/g-6.

Modngstrfãán mo Zosuktfmns pnr gfturozfs

Modngstrfãán mo Zosuktfmns pnr gfturozfs mf odprosf Vufrosdf & Engsoaf, Kmf., od 16/Bfgoirn/g-6

56 ADUDA <,<<₫ <,<<₫ Uogmfs 36

5: EQO ?36,<<₫ <,<<₫ \rostfãÿos mo sorviãns 3:

51 Cfstns a/ possnfk <,<<₫ <,<<₫ Ufrifãÿos gns igvogtærins mf prnmuãán 31

5= Cfstns mo moproaifãÿos o mo fdnrtizfãÿos <,<<₫ <,<<₫ ]rfjfk`ns pfrf f prñprif odprosf 3=

5? \ormfs pnr idpfrimfmo <,<<₫ <,<<₫ Qujsämins ì oxpknrfãán 3?

55 \ormfs pnr romuãÿos mo bustn vfknr <,<<₫ <,<<₫ Zovorsÿos 35

53 \rnvisÿos mn poränmn <,<<₫ <,<<₫ Cfg`ns pnr fudogtns mo bustn vfknr 33

50 Nutrns cfstns o pormfs <,<<₫ <,<<₫ Nutrns rogmidogtns o cfg`ns 3059 Cfstns o pormfs mo eigfgaifdogtn <,<<₫ <,<<₫ Burns, mivimogmns o nutrns rogm. sidikfros 39

?36,<<₫ <,<<₫

066 ‑ Zosuktfmns fgtos mo idpnstns (?36,<<₫) 06: ‑ Idpnstn snjro rogmidogtn <,<<₫ 060 ‑ Zosuktfmns Käquimn mn \oränmn (?36,<<₫)






\omrn Fzovomn

619

OPOZAÄAIN 6=

F odprosf Zfidugmn & Ufkérin, Kmf., and ostfjokoaidogtn od Dftnsig`ns, momiaf-so ì andoraifkizfãán

mo angsorvfs mo poixo. F odprosf igiainu f suf ftivimfmo od 6 mo Qotodjrn mn fgn pfssfmn and ns

socuigtos vfknros Ftivns (vfknros od ourns)2

Migòirn od anero 1 99<,<<₫

Oxistâgaifs od dorafmnrifs 61 ?<<,<<₫

Murfgto n roeorimn dâs mo Qotodjrn, f odprosf rofkiznu fs nporfãÿos igmiafmfs gns socuigtos mnaudogtns2

6. Cuif mo mopñsitn g.² =?6:?09? mn Jfgan Quk gn vfknr mo : 9<<,<<₫8

:. Efturf-roaijn g.² =?6:?01 mf \fpokfrif Eorrfcumn, Kmf., rokftivf ì andprf mo dftorifk mo osaritñrin gn vfknr

mo 16,?<₫8

1. \fcfdogtn mf rogmf mn ostfjokoaidogtn roeorogto fn dâs mo Nutujrn, gn vfknr mo =<<,<<₫8

=. Efturf-roaijn g.² :5?6=6?<=?, rokftivf ì andprf mo dnjikiærin mo osaritñrin pnr : <<<,<<₫. N pfcfdogtn eni

oeotufmn ?<% pnr aòquo g.² =63<:?=5 snjro n Jfgan Quk o n rostfgto od migòirn8 o,

?. Odissán mo aòquo g.² =63<:??< snjro n Jfgan Quk gn dngtfgto mo 3?<,<<₫ pfrf roenrãn mo afixf.

\omimns2

f) \rnaomf ì fjorturf mo osaritf gn Zfzán osquodætian.

Zfzán osquodætian

66 1:

Qi 1 99< Qi 61 ?<<

j) Zocisto fs nporfãÿos mosaritfs gn mnaudogtn dnmokn enrgoaimn pfrf n oeoitn (dnmokn mo afridjn).

6 - Cuif mo mopñsitn g.² =?6:?09? mn Jfgan Quk gn vfknr mo : 9<<,<<₫8

MF]F2

^^^^^^^/^^^^^^^/^^̂ ^^^^

MNA_DOG]N2

C_IF MO MO\ÑQI]N

G.² MNA_DOG]N2

=?6:?09?

ANG]F M JI]N AZ MI]N

66 : 9<<,<<₫

6: : 9<<,<<₫






\omrn Fzovomn

6=<

: - Efturf-roaijn g.² =?6:?01 mf \fpokfrif Eorrfcumn, Kmf., rokftivf ì andprf mo dftorifk mo osaritñrin gn vfknr

mo 16,?<₫8

MF]F2

^^^^^^^/^^^^^^^/^^̂ ^^^^

MNA_DOG]N2

EF]_ZF-ZOAIJN

G.² MNA_DOG]N2

=?6:?01


66 16,?<₫

5:11 16,?<₫

1 - \fcfdogtn mf rogmf mn ostfjokoaidogtn roeorogto fn dâs mo Nutujrn, gn vfknr mo =<<,<<₫8

MF]F2

^^^^^^^/^^^^^^^/^^̂ ^^^^

MNA_DOG]N2

ZOAIJN

G.² MNA_DOG]N2


6: =<<,<<₫

5:56 =<<,<<₫

= - Efturf-roaijn g.² :5?6=6?<=?, rokftivf ì andprf mo dnjikiærin mo osaritñrin pnr : <<<,<<₫. N pfcfdogtn eni

oeotufmn ?<% pnr a`oquo g.² =63<:?=5 snjro n Jfgan Quk o n rostfgto od mig`oirn8

MF]F2

^^^^^^^/^^^^^^^/^^̂ ^^^^

MNA_DOG]N2

EF]_ZF-ZOAIJN

G.² MNA_DOG]N2

:5?6=6?<=?


=1? : <<<,<<₫

6: 6 <<<,<<₫

66 6 <<<,<<₫






\omrn Fzovomn

6=6

? - Odissán mo a`oquo g.² =63<:??< snjro n Jfgan Quk gn dngtfgto mo 3?<,<<₫ pfrf roenrãn mo afixf.

MF]F2

^^^^^^^/^^^^^^^/^^̂ ^^^^

MNA_DOG]N2

A@OV_O

G.² MNA_DOG]N2

=63<:??<


66 3?<,<<₫

6: 3?<,<<₫






\omrn Fzovomn

6=:

a) Okfjnro n Jfkfgãn Qigtétian fpñs ostfs nporfãÿos.



Ftivns Eixns ]fgcävois (=1) : <<<,<<₫ …………………. Afpitfk (?6) 63 =9<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….

Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfã n mo Ftivns (?0) <,<<₫ …………………. : <<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….

F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. 63 =9<,<<₫ ………………….

Igvogt rins (1: f 15) 61 ?<<,<<₫ …………………. Zosuktfmn K quimn mn \or nmn (06) (=16,?<₫) …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….

]ntfk mn Afpitfk \rñprin …………..................... 63 <?0,?<₫ ………………….


Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn <,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….

Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn <,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) 6 ??0,?<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….

6? <?0,?<₫ …………………. ]ntfk mn \fssivn …………………………………. <,<<₫ ………………….

]ntfk mn Ftivn…………………………. 63 <?0,?<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. 63 <?0,?<₫ ………………….






\omrn Fzovomn

6=1

m) Okfjnro f Modngstrfãán mo Zosuktfmns pnr gfturozfs ropnrtfmf f 1</Qotodjrn/g-6.


Modngstrfãán mo Zosuktfmns pnr gfturozfs mf odprosf Vufrosdf & Engsoaf, Kmf., od 16/Bfgoirn/g-6

56 ADUDA <,<<₫ <,<<₫ Uogmfs 36

5: EQO =16,?<₫ <,<<₫ \rostfãÿos mo sorviãns 3:






50 Nutrns cfstns o pormfs <,<<₫ <,<<₫ Nutrns rogmidogtns o cfg`ns 30

59 Cfstns o pormfs mo eigfgaifdogtn <,<<₫ <,<<₫ Burns, mivimogmns o nutrns rogm. sidikfros 39

=16,?<₫ <,<<₫

066 ‑ Zosuktfmns fgtos mo idpnstns (=16,?<₫) 06: ‑ Idpnstn snjro rogmidogtn <,<<₫ 060 ‑ Zosuktfmns Käquimn mn \oränmn (=16,?<₫)






\omrn Fzovomn

6==

OPOZAÄAIN 6?

F snaiomfmo Okoatrn \ñvnf, Kmf., and somo Nmivokfs, fprosogtf n socuigto pftridñgin (vfknros od

ourns)2

F ‑ =1?<6 Dnjikiærin mo osaritñrin 6 ?95,<<₫

F ‑ 66<<6 Mig`oirn od anero 6 09?,<<₫

F ‑ 6:<<6 Mopñsitn ì nrmod gn Jfgan J\_ 6 09?,<<₫

F ‑ =6=<6 Fãÿos mf Qnaiomfmo Jntf @, Q.F. 3?<,<<₫

Arémitns rokftivns f vogmfs

F ‑ :66<6 F. Cngãfkvos : <9?,<<₫

F ‑ :66<: K. Cfspfr 9<<,<<₫

F ‑ :66<1 @. Fgtugos 6 =<<,<<₫

Mävimfs rokftivfs f andprfs mo dorafmnrifs

\ ‑ ::6<6 D. Arispid, Kmf. 6 <<<,<<₫

\ ‑ ::6<: A. Kongfrmn, Kmf. :?<,<<₫

\ ‑ ::6<1 B. Dfrquos, Kmf. 3?<,<<₫

F ‑ =1?<: Andputfmnr 59<,<<₫

F ‑ 6:<<: Mopñsitn ì nrmod gn Jfgan J\N 59<,<<₫

Oxistâgaifs (Dorafmnrifs)

F ‑ 1:<<6 6: ]U Qfdsugc : 19?,<<₫

F ‑ 1:<<: 6? Zæmins Fidf 3?<,<<₫

F ‑ 1:<<1 ? Crfvfmnros Ftis ?<<,<<₫

F ‑ 1:<<= = Ericnräeians Jns` 6 <<<,<<₫

F ‑ 1:<<? = Dæquigfs mo kfvfr rnupf \`ikips 6 693,<<₫

F ‑ =1=<6 : Afrrig`fs mo trfgspnrto Enrm ]rfgsit ? 603,<<₫

F ‑ =1=<: Uifturf kicoirf mo fssistâgaif téagiaf : :9?,<<₫

F ‑ =1?<1 Dæquigf mo afkaukfr 699,<<₫

\omimns2

f) Akfssieiquo ns okodogtns pftridngifis mf odprosf (utikizo fs sujangtfs mn QGA o f sopfrfãán mo

rujriafs).

j) Motordigo n vfknr mn pftridñgin mf odprosf.

AF\I]FK \ZÑ\ZIN 4 :1 =1=,<<₫ (F]IUN4 :? =1=,<<₫ - \FQQIUN4 : <<<,<<₫)






\omrn Fzovomn

6=?

a) Okfjnro n Igvogtærin Akfssieiafmn Fgfkätian mf snaiomfmo Okoatrn \ñvnf, Kmf.

Igvogtærin Akfssieiafmn Fgfkätian mf snaiomfmo Okoatrn \ñvnf, Kmf.

F]IUN

= ‑ Igvostidogtns


=6= ‑ Igvostidogtns gnutrfs odprosfs

Fãÿos mf Qnaiomfmo Jntf @, Q.F. 3?<,<<₫



: Afrrig`fs mo trfgspnrto Enrm ]rfgsit

Uifturf kicoirf mo fssistâgaif téagiaf

? 603,<<₫

: :9?,<<₫


Dnjikiærin mo osaritñrin

Andputfmnr

Dæquigf mo afkaukfr

6 ?95,<<₫

59<,<<₫

699,<<₫ 6< 363,<<₫


1: ‑ Dorafmnrifs

6: ]U Qfdsugc

6? Zæmins Fidf

? Crfvfmnros Ftis

= Ericnräeians Jns`

= Dæquigfs mo kfvfr rnupf \`ikips

: 19?,<<₫

3?<,<<₫

?<<,<<₫

6 <<<,<<₫

6 693,<<₫ ? 0=:,<<₫


:6 ‑ Akiogtos

:66 ‑ Akiogtos a/a

F. Cngãfkvos

K. Cfspfr

@. Fgtugos

: <9?,<<₫

9<<,<<₫

6 =<<,<<₫ = 19?,<<₫


66 ‑ Afixf

Mig`oirn od anero 6 09?,<<₫


Mopñsitn ì nrmod gn Jfgan J\_ 6 09?,<<₫






\omrn Fzovomn

6=5

Mopñsitn ì nrmod gn Jfgan J\N 59<,<<₫ = =0<,<<₫

]ntfk mn Ftivn :? =1=,<<₫

\FQQIUN


:: ‑ Enrgoaomnros

::6 ‑ Enrgoaomnros a/a

D. Arispid, Kmf.

A. Kongfrmn, Kmf.

B. Dfrquos, Kmf.

6 <<<,<<₫

:?<,<<₫

3?<,<<₫ : <<<,<<₫

]ntfk mn \fssivn : <<<,<<₫






\omrn Fzovomn

6=3

m) Okfjnro n Jfkfgãn Qigtétian mf snaiomfmo Okoatrn \ñvnf, Kmf.



Ftivns Eixns ]fgcävois (=1) 9 953,<<₫ …………………. Afpitfk (?6) ? <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) 3?<,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….

Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfã n mo Ftivns (?0) <,<<₫ …………………. 6< 363,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….

F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. ? <<<,<<₫ ………………….

Igvogt rins (1: f 15) ? 0=:,<<₫ …………………. Zosuktfmn K quimn mn \or nmn (06) 60 =1=,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….

]ntfk mn Afpitfk \rñprin …………..................... :1 =1=,<<₫ ………………….


Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn = 19?,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….

Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn : <<<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) = =0<,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….

6= 363,<<₫ …………………. ]ntfk mn \fssivn …………………………………. : <<<,<<₫ ………………….

]ntfk mn Ftivn…………………………. :? =1=,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. :? =1=,<< ₫ ………………….






\omrn Fzovomn

6=0

o) \rnaomf fn kfgãfdogtn mns roeorimns okodogtns pftridngifis gn Zfzán osquodætian.

e) Zocisto gn Zfzán osquodætian fs socuigtos fktorfãÿos nanrrimfs gn Jfkfgãn mf odprosf2

Zfzán osquodætian ‑ fkägofs o) + e)

=1?<6 ‑ Oqui. mo Osaritñrin 66<<6 - Afixf 6:<<6 ‑ Jfgan J\_ =6=<6 ‑ Faãÿos Jntf @. Q.F. :66<6 ‑ F. Cngãfkvos

Qi 6 ?95 Qi 6 09? 6 ?<< 6) Qi 6 09? 6 <<< :) Qi 3?< Qi : <9?

5) :?< :? 0) 6) 6 ?<< 6 <<< 3)

:66<: ‑ K. Cfspfr :66<1 ‑ @. Fgtugos ::6<6 ‑ D. Arispid, Kmf. ::6<: ‑ A. Kongfrmn, Kmf. ::6<1 ‑ B. Dfrquos, Kmf.

Qi 9<< :?< 5) Qi 6 =<< :) 6 <<< 6 <<< Qi :?< Qi 3?< Qi

9) 3<<

=1?<: ‑ Oqui. Igenrdætian 6:<<: ‑ Jfgan J\N 1:<<6 ‑ ]U’s 1:<<: ‑ Zæmins 1:<<1 ‑ Crfvfmnros

Qi 59< Qi 59< 6 <<< ?) Qi : 19? Qi 3?< Qi ?<<

1) : :=? =) 6< <<< :?< 6<)

1:<<= ‑ Ericnräeians 1:<<? ‑ Dæquigfs kfvfr rnupf =1=<6 ‑ Uifturfs posfmfs =1=<: ‑ Uifturfs kicoirfs =1?<1 ‑ Oqui. Fmdig. mivorsnQi 6 <<< 3?< 9) Qi 6 693 Qi ? 603 Qi : :9? Qi 699






\omrn Fzovomn

6=9

:30<6 ‑ Aromnros mo Oqui. Ige. :?66 ‑ Odpréstidn Jfgaærin 5966 ‑ Burns eigfgaifdogtn 5:56 ‑ Zogmfs 5:11 ‑ Dft. Osaritñrin

: :=? 1) 6< <<< =) ?) 6 <<< 3) 6 <<< 0) :?

366 ‑ Uogmfs :66<= ‑ Bntf Afstrn 566 ‑ ADUDA 5:51 ‑ Qocurns

6 <?< 9) 9) 1?< 9) 3?< 6<) :?<






\omrn Fzovomn

6?<

c) Akfssieiquo ns efatns pftridngifis nanrrimns and ostfs fktorfãÿos.

6. Mopñsitn gn Jfgan J\_ gn dngtfgto mo 6 ?<<,<<₫

EFA]N \OZD_]F]IUN

:. \fcfdogtn f D. Arispid ftrfvés mo aòquo mn Jfgan J\_

EFA]N \OZD_]F]IUN

1. Andprf f arémitn mo oquipfdogtn igenrdætian gn vfknr mo : :=?,<<₫

EFA]N \OZD_]F]IUN

=. Angtrfãán mo eigfgaifdogtn jfgaærin gn dngtfgto mo 6< <<<,<<₫ bugtn mn Jfgan J\N

EFA]N \OZD_]F]IUN

?. \fcfdogtn mo burns mo eigfgaifdogtn gn vfknr mo 6 <<<,<<₫

EFA]N \OZD_]F]IUN

5. Zoaojidogtn :?<,<<₫ mn arémitn snjro K. Cfspfr

EFA]N \OZD_]F]IUN

3. \fcfdogtn mf rogmf mn osaritñrin gn vfknr mo 6 <<<,<<₫ ftrfvés mo aòquo mn Jfgan J\_

EFA]N \OZD_]F]IUN

0. Fquisiãán mo dftorifk mo osaritñrin gn vfknr mo :?,<<₫

EFA]N \OZD_]F]IUN 9. Uogmf f prfzn mo 1 ericnräeians pokn vfknr mo 6 <?<,<<₫, sogmn ud mokos pfrf Bntf Afstrn o ns

nutrns pfrf @. Fgtugos

EFA]N DNMIEIAF]IUN

6<. \fcfdogtn mn socurn mf vifturf kicoirf mo fssistâgaif téagiaf gn dngtfgto mo :?<,<<₫ and

aòquo mn Jfgan J\N

EFA]N \OZD_]F]IUN






\omrn Fzovomn

6?6

`) Okfjnro n Jfkfgaoto mo Uorieiafãán mn Zfzán.

Angtfs Méjitn ArémitnQfkmns

Movomnros Aromnros

66 ‑ Afixf : 6=?,<<₫ 6 ?:?,<<₫ 5:<,<<₫ 6: ‑ Mopñsitns ì nrmod 6= <0?,<<₫ 1 :?<,<<₫ 6< 01?,<<₫ 61 ‑ Nutrns mopñsitns jfgaærins6= ‑ Nutrns igstrudogtns eigfgaoirns:6 ‑ Akiogtos ? ==?,<<₫ :?<,<<₫ ? 69?,<<₫ :: ‑ Enrgoaomnros 6 <<<,<<₫ : <<<,<<₫ 6 <<<,<<₫ :1 ‑ \ossnfk:= ‑ Ostfmn o nutrns ogtos pòjkians:? ‑ Eigfgaifdogtns njtimns <,<<₫ 6< <<<,<<₫ 6< <<<,<<₫ :5 ‑ Faingistfs/Qñains:3 ‑ Nutrfs angtfs o roaojor o f pfcfr <,<<₫ : :=?,<<₫ : :=?,<<₫ :0 ‑ Mieoridogtns:9 ‑ \rnvisÿos16 ‑ Andprfs1: ‑ Dorafmnrifs ? 0=:,<<₫ 3?<,<<₫ ? <9:,<<₫

11 ‑ Dftérifs-pridfs, sujsimiærifs o mo angsudn1= ‑ \rnmutns fafjfmns o igtordémins1? ‑ Qujprnmutns, mospormäains, rosämuns o roeucns15 ‑ \rnmutns o trfjfk`ns od aursn13 ‑ Ftivns jinkñcians10 ‑ Zoakfssie. o rocuk. igvogtærins o Ftivns jinkñcians19 ‑ Fmifgtfdogtn pnr angtf mo andprfs=6 ‑ Igvostidogtns eigfgaoirns 3?<,<<₫ <,<<₫ 3?<,<<₫ =: ‑ \rnpriomfmos mo igvostidogtns=1 ‑ Ftivns eixns tfgcävois 6: :6:,<<₫ <,<<₫ 6: :6:,<<₫ == ‑ Ftivns igtfgcävois=? ‑ Igvostidogtns od aursn=5 ‑ Ftivns gán anrrogtos motimns pfrf vogmf?6 ‑ Afpitfk?: ‑ Fãÿos (quntfs) prñprifs?1 ‑ Nutrns igstrudogtns mo afpitfk prñprin?= ‑ \rédins mo odissán?? ‑ Zosorvfs?5 ‑ Zosuktfmns trfgsitfmns?3 ‑ Fbustfdogtns od Ftivns eigfgaoirns?0 ‑ Oxaomogtos mo rovfknrizfãán mo Ftivns?9 ‑ Nutrfs vfrifãÿos gn afpitfk prñprin56 ‑ A.D.U.D.A. 3?<,<<₫ <,<<₫ 3?<,<<₫ 5: ‑ Enrgoaidogtns o sorviãns oxtorgns 6 :3?,<<₫ <,<<₫ 6 :3?,<<₫ 51 ‑ Cfstns and possnfk5= ‑ Cfstns mo moproaifãán o mo fdnrtizfãán5? ‑ \ormfs pnr idpfrimfmo55 ‑ \ormfs pnr romuãÿos mo bustn vfknr53 ‑ \rnvisÿos mn poränmn50 ‑ Nutrns cfstns o pormfs59 ‑ Cfstns o pormfs mo eigfgaifdogtn 6 <<<,<<₫ <,<<₫ 6 <<<,<<₫

36 ‑ Uogmfs <,<<₫ 6 <?<,<<₫ 6 <?<,<<₫ 3: ‑ \rostfãÿos mo sorviãns31 ‑ Ufrifãÿos gns igvogtærins mf prnmuãán3= ‑ ]rfjfk`ns pfrf f prñprif ogtimfmo3? ‑ Qujsämins ì oxpknrfãán35 ‑ Zovorsÿos33 ‑ Cfg`ns pnr fudogtns mo bustn vfknr30 ‑ Nutrns rogmidogtns o cfg`ns39 ‑ Burns, mivimogmns o nutrns rogmidogtns sidikfros]N]FIQ…………………………………………………...............

i) Motordigo n gnvn vfknr mn pftridñgin mf odprosf.

AF\I]FK \ZÑ\ZIN 4 :6 =?9,<<₫ (F]IUN4 1= 3<=,<<₫ - \FQQIUN4 61 :=?,<<₫)






\omrn Fzovomn

6?:

i) \rnaomf fn fpurfdogtn mn Zosuktfmn Käquimn mn \oränmn (ZK\) gn Zfzán osquodætian.

Zosnkuãán mn prosogto pomimn gf fkägof i) mosto oxoraäain ‑ F]OGÃÁN2 Gf fkägof i) eni fpurfmn n

Zosuktfmn Käquimn mn \oränmn f tätukn oxodpkieiaftivn mf enrdf andn pnmo sor motordigfmn n vfknr mn

Afpitfk \rñprin.

GN]F JOD2 Fpurfdogtn mn ZK\

56 5: 59

3?< 3?< (066 6 <<< 6 :3? (066 6 <<< 6 <<< (066

:?

:?<

6 :3?

36

066) 6 <?< 6 <?<

066 060

56) 3?< 6 <?< (36 066) 6 93? 6 93? sm Andn é pnssävok angstftfr, n sfkmn mf angtf 060 ‑ ZK\ é movomnr,kncn, f odprosf gosto poränmn tovo ud probuäzn gn vfknr mo 6 93?,<<₫. \nr nutrn kfmn, so andpfrfrdns n vfknr mn Afpitfk \rñprin igiaifk, nusobf, :1 =1=,<<₫ - vfknr mn A\ fgtos mo rocistfr fs nporfãÿos

dogaingfmfs gf fkägof e), o f osto momuzirdns n dngtfgto mn probuäznfcnrf fpurfmn (6 93?,<<₫), njtodns n dngtfgto mo :6 =?9,<<₫ sogmnosto n vfknr mn Afpitfk \rñprin fatufk - vfknr mn A\ mopnis mo rocistfrfs nporfãÿos dogaingfmfs gf fkägof e). Istn pfrf mizor quo, oxistod :enrdfs pfrf rosnkvor n pomimn mf fkägof i)26.² - ]ogmn pnr jfso n Jfkfgaoto mo Uorieiafãán mn Zfzán, pnmodnssndfr/sujtrfir ns sfkmns mfs angtfs mn Ftivn pfrf motordigfr n vfknrmosto, o pnr nutrn kfmn, sndfr/sujtrfir ns sfkmns mfs angtfs mn\fssivn o, icufkdogto, motordigfr n vfknr mosto, mopnis é sñ usfr feñrdukf2 Ftivn ‑ \fssivn 4 Afpitfk \rñprin. F]OGÃÁN2 Gnrdfkdogto gfs angtfs mn Ftivns sndfd-so ns sfkmnsmovomnros o gfs angtfs mn \fssivn sndfd-so ns sfkmns aromnros,dfs é roeorimn fgtorinrdogto quo movodns sndfr/sujtrfir, istn pnrquo,andn sfjodns oxistod angtfs mn Ftivn o \fssivn quo pnmod sormojitfmfs/aromitfmfs igvorsfdogto, mopogmogmn mf gfturozf mnkfgãfdogtn/rocistn/nporfãán.

:.² - Od voz mo sndfr/sujtrfir ns sfkmns mfs angtfs mn Ftivn o\fssivn, pnmodns fpogfs prnaomor fn fpurfdogtn mn ZosuktfmnKäquimn mn \oränmn o fpñs ostf nporfãán fpogfs todns quo sndfr nusujtrfir osso vfknr fn Afpitfk \rñprin igiaifk. F]OGÃÁN2 É roeorimn fgtorinrdogto quo movodns sndfr nu sujtrfir nvfknr fpurfmn fn Afpitfk \rñprin, istn pnrquo mopogmo mf gfturozf mnvfknr fpurfmn2 Kuarn (sndf) nu \robuäzn (sujtrfaãán).

5:) 6 :3? 6 93? (060

59) 6 <<< 1 <:?

1 <:?






\omrn Fzovomn

6?1

h) \rnaomf fn prooga`idogtn mf Modngstrfãán mo Zosuktfmns.


Modngstrfãán mo Zosuktfmns pnr gfturozfs mf snaiomfmo Okoatrn \ñvnf, Kmf.

56 ADUDA 3?<,<<₫ 6 <?<,<<₫ Uogmfs 36

5: EQO 6 :3?,<<₫ <,<<₫ \rostfãÿos mo sorviãns 3:







59 Cfstns o pormfs mo eigfgaifdogtn 6 <<<,<<₫ <,<<₫ Burns, mivimogmns o nutrns rogm. sidikfros 391 <:?,<<₫ 6 <?<,<<₫

066 ‑ Zosuktfmns fgtos mo idpnstns (6 93?,<<₫) 06: ‑ Idpnstn snjro rogmidogtn <,<<₫ 060 ‑ Zosuktfmns Käquimn mn \oränmn (6 93?,<<₫)





\omrn Fzovomn

\FZ]OU KI ÃÁN EIG K MO

DÑM_KN Dñmukn mf misaipkigf mo Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán

Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf






\omrn Fzovomn

6??

Ogugaifmn mn ]osto Eigfk mn Dñmukn 0

Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán

xx/xxxx/xxxx, mfs xx.xx` ìs xx.xx<` Murfãán2 9< digutns

Zoandogmfãÿos2

6 ‑ Koif ftogtfdogto afmf oxoraäain fgtos mo n andoãfr f rosnkvor!

: ‑ Ftogãán ì afkicrfeif o ì fprosogtfãán gf rosnkuãán mn oxfdo (tumn quo gán enr kocävok o andproogsävok gán soræ fvfkifmn).

1 ‑ Fprosogto tnmns ns prossupnstns o aækaukns goaossærins.

= ‑ \nr òktidn, o gán dogns idpnrtfgto, tnmfs fs rocrfs corfis o ospoaäeiafs, mfs qufis tndnu angòaidogtn provifdogto, sán pfrf sor

ricnrnsfdogto faftfmfs.

CZ_\N I (6:,<< vfknros)

Od 6 mo Mozodjrn mo g, angstitui-so f snaiomfmo Dogmos & Anstf, Kmf. and ns socuigtos vfknros ftivns

o pfssivns (vfknros od ourns)2

Gudorærin od afixf = :=<,<<₫

Mopñsitns jfgaærins 9 035,<<₫

Arémitns snjro akiogtos 1 1=:,<<₫

Méjitns mo aurtn prfzn fn jfgan 1 09<,<<₫

Odpréstidns f toraoirns 5<<,<<₫

Oxistâgaifs od frdfzéd 9 9<<,<<₫

Oquipfdogtn mivorsn : :?<,<<₫

Méjitns fns enrgoaomnros : ?9<,<<₫

Murfgto n dâs mo Mozodjrn f snaiomfmo oeotunu fs socuigtos nporfãÿos2

6. Andprf f Dñvois Knusfmf, Kmf. mo mivorsn dnjikiærin pfrf n osaritñrin gn vfknr mo : <9?,<<₫,

ftrfvés mo aòquo snjro n Jfgan J\F8

:. Njtogãán mo odpréstidn jfgaærin, f pfcfr od : fgns, gn vfknr mo 6< <<<,<<₫8

1. Andprf f p.p. mo sokns mo anrroin gn vfknr mo 3<,<<₫8

=. Fquisiãán mo udf vifturf mo afrcf f Qnafrrns, Q.F., togmn pfcn mo idomiftn :<% mn sou vfknr,

pokn quo gostf mftf eni oditimn ud aòquo snjro n Jfgan J\F gn vfknr mo 3 =<<,<<₫8

?. \fcfdogtn mo burns rokftivns fn odpréstidn njtimn gn vfknr mo 5?<,<<₫

5. Uogmfs f prfzn mo :/1 mf dorafmnrif oxistogto od frdfzéd pokn vfknr mo 0 <<<,<<₫8

3. \fcfdogtn mf rogmf mn frdfzéd gn vfknr mo 6 <<<,<<₫8

0. Zoaojidogtn mo burns gn vfknr mo ?90,<<₫ pokns mopñsitns jfgaærins8

9. Andprf mo dorafmnrifs f prfzn gn vfknr mo 1 ?<<,<<₫8 o,

6<. Kiquimfãán mo 6/1 mf suf mävimf bugtn mns enrgoaomnros.






\omrn Fzovomn

6?5

\omimns2

f) \rnaomf fn rocistn mfs nporfãÿos oeotufmfs murfgto n dâs mo Mozodjrn. (5 vfknros)

j) Okfjnro n Jfkfgãn Qigtétian o f Modngstrfãán mo Zosuktfmns, ropnrtfmns ì mftf mo 16/Mozodjrn/g.

(5 vfknros)

CZ_\N II (0,<< vfknros)

F Qnaiomfmo Afstrn & Afstrn, Kmf., aubf ftivimfmo angsisto gf andoraifkizfãán mo oquipfdogtn

igenrdætian.

Murfgto n dâs mo Bug`n enrfd rofkizfmfs fs socuigtos nporfãÿos2

Mif 3 ‑ Efturf g.² =<: mn enrgoaomnr Engsoaf rokftivf ì andprf mo 1< andputfmnros gn vfknr mo

3?<,<<₫/afmf - farosao IUF ì tfxf kocfk8

Mif 9 ‑ Andprf f Eokcuoirfs, Kmf. mo :5 idprossnrfs kfsor ‑ proãn ugitærin mo 1?<,<<₫ ‑ farosao IUF ì

tfxf kocfk. \fcfdogtn mo ?<% gostf mftf ftrfvés mo a`oquo, eiafgmn n rostfgto f 9< mifs8

Mif 6< ‑ Andprf f p.p. mo udf idprossnrf f kfsor fn enrgoaomnr Eokcuoirfs, Kmf. pfrf n osaritñrin mn

ostfjokoaidogtn pokn dosdn vfknr mf andprf fgtorinr ‑ farosao IUF ì tfxf kocfk8

Mif 63 ‑ Uogmf mo 6< andputfmnros fn akiogto Anstf., pnr 6 :1<,<<₫/afmf - IUF igakuämn.

\omimns2

f) \rnaomf fns kfgãfdogtns rospotivns gn Zfzán osquodætian. (?,<< vfknros)

j) \rnaomf fn fpurfdogtn mn IUF. (1,<< vfknros)






\omrn Fzovomn

6?3

\rnpnstf mo Zosnkuãán mn ]osto Eigfk mn Dñmukn 0

Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán

xx/xxxx/xxxx, mfs xx.xx` ìs xx.xx<` Murfãán2 9< digutns

Zoandogmfãÿos2

6 ‑ Koif ftogtfdogto afmf oxoraäain fgtos mo n andoãfr f rosnkvor!

: ‑ Ftogãán ì afkicrfeif o ì fprosogtfãán gf rosnkuãán mn oxfdo (tumn quo gán enr kocävok o andproogsävok gán soræ fvfkifmn).

1 ‑ Fprosogto tnmns ns prossupnstns o aækaukns goaossærins.

= ‑ \nr òktidn, o gán dogns idpnrtfgto, tnmfs fs rocrfs corfis o ospoaäeiafs, mfs qufis tndnu angòaidogtn provifdogto, sán pfrf sor

ricnrnsfdogto faftfmfs.

CZ_\N I (6:,<< vfknros)

Od 6 mo Mozodjrn mo g, angstitui-so f snaiomfmo Dogmos & Anstf, Kmf. and ns socuigtos vfknros ftivns

o pfssivns (vfknros od ourns)2

Gudorærin od afixf = :=<,<<₫

Mopñsitns jfgaærins 9 035,<<₫

Arémitns snjro akiogtos 1 1=:,<<₫

Méjitns mo aurtn prfzn fn jfgan 1 09<,<<₫

Odpréstidns f toraoirns 5<<,<<₫

Oxistâgaifs od frdfzéd 9 9<<,<<₫

Oquipfdogtn mivorsn : :?<,<<₫

Méjitns fns enrgoaomnros : ?9<,<<₫

Murfgto n dâs mo Mozodjrn f snaiomfmo oeotunu fs socuigtos nporfãÿos2

66. Andprf f Dñvois Knusfmf, Kmf. mo mivorsn dnjikiærin pfrf n osaritñrin gn vfknr mo : <9?,<<₫,

ftrfvés mo aòquo snjro n Jfgan J\F8

6:. Njtogãán mo odpréstidn jfgaærin, f pfcfr od : fgns, gn vfknr mo 6< <<<,<<₫8

61. Andprf f p.p. mo sokns mo anrroin gn vfknr mo 3<,<<₫8

6=. Fquisiãán mo udf vifturf mo afrcf f Qnafrrns, Q.F., togmn pfcn mo idomiftn :<% mn sou vfknr,

pokn quo gostf mftf eni oditimn ud aòquo snjro n Jfgan J\F gn vfknr mo 3 =<<,<<₫8

6?. \fcfdogtn mo burns rokftivns fn odpréstidn njtimn gn vfknr mo 5?<,<<₫

65. Uogmfs f prfzn mo :/1 mf dorafmnrif oxistogto od frdfzéd pokn vfknr mo 0 <<<,<<₫8

63. \fcfdogtn mf rogmf mn frdfzéd gn vfknr mo 6 <<<,<<₫8

60. Zoaojidogtn mo burns gn vfknr mo ?90,<<₫ pokns mopñsitns jfgaærins8

69. Andprf mo dorafmnrifs f prfzn gn vfknr mo 1 ?<<,<<₫8 o,

:<. Kiquimfãán mo 6/1 mf suf mävimf bugtn mns enrgoaomnros.






\omrn Fzovomn

6?0

\omimns2

f) \rnaomf fn rocistn mfs nporfãÿos oeotufmfs murfgto n dâs mo Mozodjrn. (5 vfknros)

Zfzán osquodætian

66 6: :6 :? :30

Qi = :=< 3< (1 Qi 9 035 : <9? (6 Qi 1 1=: 66 1=: sm sa 61 09< 1 09< Qi Qi 5<< ? 9:< (=

5?< (? :) 6< <<< 6 =0< (= 5) 0 <<< 6< <<< (: sa ? 1:<

6 <<< (3 0) ?90 : <1< (6< 66 1=: 61 09< ? 9:<

6 3:< :< =3= ? 5<?

: ?:< sm 6= 059 sm

= :=< :< =3=

1: =1 :: 5: 59

Qi 9 9<< 5 5<< (5 Qi : :?< 66 3=? sm 6<) : <1< : ?9< Qi 1) 3< 6 <3< sm ?) 5?< 5?< sm

9) 1 ?<< 5 0<< sm 6) : <9? sa = <5< 1 ?<< (9 3) 6 <<<

61 =<< 61 =<< =) 3 =<< 5 <9< 5 <9< 6 <3<

66 3=?

36 56 39

sa 0 <<< 0 <<< (5 5) 5 5<< 5 5<< sm sa ?90 ?90 0)






\omrn Fzovomn

6?9

j) Okfjnro n Jfkfgãn Qigtétian o f Modngstrfãán mo Zosuktfmns, ropnrtfmns ì mftf mo 16/Mozodjrn/g. (5 vfknros)



Ftivns Eixns ]fgcävois (=1) 66 3=?,<<₫ …………………. Afpitfk (?6) :1 3:0,<<₫ ………………….

\rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ ………………….

Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ ………………….

Ftivns Jink cians (13) <,<<₫ …………………. \r dins mo Odiss n (?=) <,<<₫ ………………….

Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….

Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfãán mo Ftivns (?0) <,<<₫ ………………….

66 3=?,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….

F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ ………………….

Airaukfgto Qujtntfk………………………………………….. :1 3:0,<<₫ ………………….

Igvogtærins (1: f 15) 5 0<<,<<₫ …………………. Zosuktfmn Käquimn mn \oränmn (06) :30,<<₫ ………………….

Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….

]ntfk mn Afpitfk \rñprin …………..................... := <<5,<<₫ ………………….


Démin kngcn prfzn <,<<₫ …………………. \FQQIUN

Aurtn prfzn 66 1=:,<<₫ …………………. \rnvis os (:9) <,<<₫ ………………….

M vimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn :1 :3<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) 63 109,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….

1? ?16,<<₫ …………………. ]ntfk mn \fssivn …………………………………. :1 :3<,<<₫ ………………….

]ntfk mn Ftivn…………………………. =3 :35,<<₫ ………………….

]ntfk mn Afpitfk \rñprin o mn \fssivn……. =3 :35,<< ₫ ………………….





\omrn Fzovomn


Modngstrfãán mo Zosuktfmns pnr gfturozfs mf snaiomfmo Okoatrn \ñvnf, Kmf.

56 ADUDA 5 5<<,<<₫ 0 <<<,<<₫ Uogmfs 36

5: EQO 6 <3<,<<₫ <,<<₫ \rostfãÿos mo sorviãns 3:







59 Cfstns o pormfs mo eigfgaifdogtn 5?<,<<₫ ?90,<<₫ Burns, mivimogmns o nutrns rogm. sidikfros 39

0 1:<,<<₫ 0 ?90,<<₫

066 ‑ Zosuktfmns fgtos mo idpnstns :30,<<₫ 06: ‑ Idpnstn snjro rogmidogtn <,<<₫ 060 ‑ Zosuktfmns Käquimn mn \oränmn :30,<<₫

CZ_\N II (0,<< vfknros)

F Qnaiomfmo Afstrn & Afstrn, Kmf., aubf ftivimfmo angsisto gf andoraifkizfãán mo oquipfdogtn

igenrdætian.

\omimns2

f) \rnaomf fns kfgãfdogtns rospotivns gn Zfzán osquodætian. (?,<< vfknros)

Mif 3 ‑ Efturf g.² =<: mn enrgoaomnr Engsoaf rokftivf ì andprf mo 1< andputfmnros gn vfknr mo

3?<,<<₫/afmf - farosao IUF ì tfxf kocfk8

Aækaukn Fuxikifros

3?<,<<₫ x 1< andputfmnros 4 :: ?<<,<<₫ (vfknr mf andprf sod IUF)

:: ?<<,<<₫ x <,:1 4 ? 63?,<<₫ (vfknr mn IUF)

:: ?<<,<<₫ + ? 63?,<<₫ 4 :3 53?,<<₫ (vfknr tntfk mf andprf)






\omrn Fzovomn

656

1: <6 - Andputfmnros

:: ?<<,<<₫

:: <6 ‑ Enrgoaomnr Engsoaf

:3 53?,<<₫

Mif 9 ‑ Andprf f Eokcuoirfs, Kmf. mo :5 idprossnrfs kfsor ‑ proãn ugitærin mo 1?<,<<₫ ‑ farosao IUF ì

tfxf kocfk. \fcfdogtn mo ?<% gostf mftf ftrfvés mo a`oquo, eiafgmn n rostfgto f 9< mifs8

Aækaukn Fuxikifros

1?<,<<₫ x :5 idprossnrfs 4 9 6<<,<<₫ (vfknr mf andprf sod IUF)

9 6<<,<<₫ x <,:1 4 : <91,<<₫ (vfknr mn IUF)

9 6<<,<<₫ + : <91,<<₫ 4 66 691,<<₫ (vfknr tntfk mf andprf)

66 691,<<₫ / : 4 ? ?95,?<₫ (f prngtn pfcfdogtn)

1: <: - Idprossnrfs

9 6<<,<<₫

:=1: ‑ IUF momutävok

? 63?,<<₫


: <91,<<₫


? ?95,?<₫

:: <: ‑ Enrgoaomnr Eokcuoirfs

? ?95,?<₫






\omrn Fzovomn

65:

Mif 6< ‑ Andprf f p.p. mo udf idprossnrf f kfsor fn enrgoaomnr Eokcuoirfs, Kmf. pfrf n osaritñrin mn

ostfjokoaidogtn pokn dosdn vfknr mf andprf fgtorinr ‑ farosao IUF ì tfxf kocfk8

Aækaukn Fuxikifros

1?<,<<₫ x 6 idprossnr 4 1?<,<<₫ (vfknr mf andprf sod IUF)

1?<,<<₫ x <,:1 4 0<,?<₫ (vfknr mn IUF)

1?<,<<₫ + 0<,?<₫ 4 =1<,?<₫ (vfknr tntfk mf andprf)

5:11 ‑ Dftorifk mo osaritñrin

1?<,<<₫

Mif 63 ‑ Uogmf mo 6< andputfmnros fn akiogto Anstf., pnr 6 :1<,<<₫/afmf - IUF igakuämn.

Aækaukn Fuxikifros

3?<,<<₫ x 6< andputfmnros 4 3 ?<<,<<₫ (austf mf dorafmnrif vogmimf o dftérif angsudimf)

6 :1<,<<₫ x 6< andputfmnros 4 6: 1<<,<<₫ (vfknr mf vogmf and IUF)

6: 1<<,<<₫ / 6,:1 4 6< <<<,<<₫ (vfknr mf vogmf sod IUF)

6: 1<<,<<₫ - 6< <<<,<<₫ 4 : 1<<,<<₫ (vfknr mn IUF)


0<,?<₫

66 - Afixf

=1<,?<₫

1: <6 ‑ Andputfmnros

3 ?<<,<<₫

56 ‑ ADUDA

3 ?<<,<<₫






\omrn Fzovomn

651

36 ‑ Uogmfs

6< <<<,<<₫

j) \rnaomf fn fpurfdogtn mn IUF. (1,<< vfknros)

:=1: ‑ IUF momutävok :=1? :=11

? 63?,<<₫

: <91,<<₫

0<,?<₫

3 1=0,?<₫

Idpnstn supnrtfmn omomutävok 3 1=0,?<₫

: 1<<,<<₫

: 1<<,<<₫

Idpnstn kiquimfmn

: 1<<,<<₫

3 1=0,?<₫

:=1= :=1=

<,<<₫

<,<<₫

Zocukfrizfãÿos fefvnr mf odprosf <,<<₫

<,<<₫

Zocukfrizfãÿos fefvnr mn Ostfmn <,<<₫

<,<<₫

:=13

<,<<₫

<,<<₫

Idpnstn f roaojor mnOstfmn mn poränmnfgtorinr <,<<₫

3 1=0,?<₫ : 1<<,<<₫ ? <=0,?<₫ sm (IUF F ZOA_\OZFZ) 3 1=0,?<₫

:6 <6 ‑ Akiogto Anstf

6: 1<<,<<₫

:=11 ‑ IUF Kiquimfmn

: 1<<,<<₫



65=

:=1? :=13 :=10 / :=1?

? <=0,?<₫ ? <=0,?<₫ ? <=0,?<₫ ? <=0,?<₫


\okn roodjnksn pomimn nutrfgseorâgaif pfrf n poränmn

socuigto

F sujangtf :=13 ‑ IUF f roaojor, gosto afsn, f odprosf pnmoræ snkiaitfr n roodjnksn mn IUF fpurfmn nu,

od fktorgftivf, trfgspnrtfr osto vfknr pfrf n poränmn socuigto.

Trabalho Final Did. Contabilidade

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