merchandising y ventas

7/25/2019 merchandising y ventas

1/86

6

WL@_GQZ@EFE EG CWLWJH

OFJWDUFE EG J@GLJ@FZ GK^QGZFQ@FDGZ

GZJWGDF FJFEGK @JF QHOGZ@HLFD EG

FEK @L@ZUQFJ@HL EG GK^QGZFZ

U@UWDH2

GD KGQJCFLE@Z@LM P ZW QGDFJ@HL JHL DFZ _GLUFZ EGDHZ JHKGQJ@FLUGZ EGD KGQJFEH KHEGDH EG

CWFLWJH, 1>6?

UGZ@Z ^FQF H^UFQ GD U@UWDH EG D@JGLJ@FEH GLFEK@L@ZUQFJ@HL EG GK^QGZFZ

GDFAHQFEH HQ2

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FZGZHQ2JQ@ZU@FK KFQUGD JFQQFLRF

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1>6?


2/86

EGE@JFUHQ@F

F E`hs, phr ar`lefrkg su fkhr `ljhle`j`hlfd

y phr mu`fr k` jfk`lh.

Eg `mufd ohrkf, f k`s ^fergs, f qu`glgs

dg egah

thef k` vèf, dgs fmrfegzjh phr theh su jfr`h

y jhkprgls`l, f ustgegs qu`glgs cfl sfaèh

ohrkfrkg jhl auglhs sglt`k`glths, ca`ths y

vfdhrgs, dh jufd kg cf fyuefeh f sfd`r

fegdfltg ausjfleh s`gkprg gd kgbhrjfk`lh

F E`hs, phr jhdkfr k` vèf eg agle`j`l yfkhr.

F k` kferg, qu`gl egseg qug lfj muf k`spfshs.

F k` pferg, phr sus sfa`hs jhlsgbhs.

F k`s cgrkflf, phr fphyfrkg s`gkprg glgd qug cfjgr eg k` vèf e`fr`f.


3/86

FMQFEGJ@K@GLUH

Fltgs qug lfef, efr mrfj`fs f thefs dfs pgrshlfs qug kg fphyfrhl egfdmulf kflgrf gl gd egsfrrhddh eg df prgsgltg tgs`s, f dhs jhkgrj`fltgs egdKgrjfeh Khegdh eg Culujh qug jhl pfj`glj`f kg ar`lefrhl dfs ofj`d`efegspfrf phegr rgjfafr df `lohrkfj`l f k`s kfgstrhs qug kg fsgshrfrhl gl gdprgsgltg egsfrrhddh eg df prgsgltg tgs`s y f dfs glsgflzfs qug kgar`lefrhl gl gd egsfrrhddh `ltgmrh eg k` jfrrgrf prhogs`hlfd.


4/86

LE@JG

Jhltglèh^fm`lfs prgd`k`lfrgsEge`jfthr`f ``Fmrfegj`k`glth ```@le`jg `v@ltrheujj`hl vQgsukgl v`Fastrfji `x

JFÛWDH @ 6>

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6.6 EG ZJ Q @^ J @ L E G D ^QHADGKF 6>

6.1 OHQKWDFJ@L EGD ^QHADGKF 61

6.: HABGU@_H MGLGQFD 61

6.5 HABGU@_HZ GZ^GJO@JHZ 61

6.7 BWZU@O@JFJ@HL EG DF @L_GZU@MFJ@L 61

6.? D@K@UFJ@HLGZ EG DF @L_GZU@MFJ@L 6:

6,= _@FA@D@EFE EG DF @L_GZU@MFJ@L 65

JFÛWDH @@ 67

KFQJH UGQ@JH 67

1.6 FLUGJGEGLUGZ EGD ^QHADGKF 67

1.1 AFZGZ UGQ@JFZ 6=

1.: EGO@L@J@HLGZ JHLJGÛWFDGZ 5>

1.5 Z@ZUGKF EG C@^HUGZ@Z 5:

1.7 Z@ZUGKF EG _FQ@FADGZ 55

1.? H^GQFJ@HLFD@RFJ@L EG DFZ _FQ@FADGZ 57

JFÛWDH @@@ 5?


5/86

KGUHEHDHMF EG DF @L_GZU@MFJ@L 5?

:.6 U @^H EG @L_GZU@MFJ@L 5?

^ H A D F J @ H L P K W G Z U Q F 5 =

:.: UJL@JFZ G @LZUQWKGLUHZ EG EG QGJHDGJJ@L EG EFUHZ 5=

:.5 UGJL@JFZ ^FQF GD ^QHJGE@K @GLUH P GD FLD@Z@ Z

E G D F @ L O H Q K F J @ L 5 3JF^UWDH @ _ 50

QGZWDUFEHZ 50

5.6 ^QHJGZFK@GLUH EG EFUHZ 50

5.1 JHLUQFZUFJ@HL EG C@^HUGZ@Z ^QWGAF EG C@^HUGZ@Z =5

JF^UWDH _ =3

E@ZJWZ@L EG QGZWDUFEHZ =3

JHLJDWJ@HLGZ 3>

QGJHKGLEFJ@HLGZ 36

QGOGQGLJ@FZ A@AD@HMQFO@JFZ 31

FLGSHZ 3:


6/86

@LUQHEWJJ@L

Gd prgsgltg trfafbh eg `lvgst`mfj`l sg pdfltgf jhl gd prhps`th eg egtgrk`lfr

df rgdfj`l qug gx`stg gltrg gd kgrjcfle`s`lm y dfs vgltfs eg dhs jhkgrj`fltgs egd

Kgrjfeh Khegdh eg Culujh.

Ddgvfleh gd egsfrrhddh eg df pgqugf gkprgsf, gd jufd s`mug gl `ljrgkglth, fs jhkh

df lgjgsèfe eg `ljhrphrfr tjl`jfs kgbhrfefs fd s`stgkf eg jhkgrj`fd`zfj`l eg dhs

prheujths y sgrv`j`hs. Df jhlj`glj`f eg lugstrhs jhkgrj`fltgs eg `kpdgkgltfr pdflgs

gstrftm`jhs pfrf kgbhrfr su jhkpgt`t`vèfe gl ul kgrjfeh, cfjg lgjgsfr`h flfd`zfr f

egtfddg dfs e`st`ltfs tjl`jfs jhkgrj`fdgs pfrf `ljrgkgltfr sus vgltfs.

^hr tfd kht`vh, chy gl ef, gd kgrjcfle`s`lm sg cf jhlvgrtèh gl ulf

cgrrfk`gltf jhkpgt`t`vf qug pgrk`tg kgbhrfr kujchs fspgjths `kphrtfltgs jhkh

pugegl sgr2 gxcà`j`l, fka`gltg, `duk`lfj`l, `lorfgstrujturf y df jhkul`jfj`l

jhl dhs jd`gltgs jhl df o`lfdèfe eg pgrsufe`rdhs pfrf qug pugefl fequ`r`r gd

prheujth y eg gstf kflgrf phegr `ljrgkgltfr gd l`vgd eg vgltfs eg dhs jhkgrj`fltgs.

Gd kgrjcfle`s`lm eg kflgrf mglgrfd, fyuef f dhs jhkgrj`fltgs f prgsgltfr

v`sufdkgltg sus prheujths, sgrv`j`hs y gd lgmhj`h gl s. Gd prgsgltg trfafbh eg

`lvgst`mfj`l ausjf ego`l`r jhl jdfrèfe dhs t`phs eg kgrjcfle`s`lm y dfs gtfpfs eg

df vgltf rgdfj`hllehdhs jhl df s`tufj`l fjtufd egd Kgrjfeh Khegdh eg Culujh.


7/86

QGZWKGL

Orgltg fd kuleh mdhafd`zfeh qug v`vg chy gl ef df cukflèfe, jfef vgz shl

dfs gkprgsfs jhkpgt`t`vfs qug jhlvgrmgl f qug dfs pgqugfs hrmfl`zfj`hlgs qug

lh gstl prgpfrfefs pfrf `llhvfj`hlgs y lugvhs rgths sgfl fashraèfs h tglmfl ul

egjd`vg rrgkge`fadg.

Gl df fjtufdèfe dhs supgrkgrjfehs phr sus s`stgkf eg futhsgrv`j`h cfl

gvhduj`hlfeh eg tfd ohrkf qug su habgt`vh pr`khre`fd gs qug sus jd`gltgs tglmfl ulf

gxpgr`glj`f fmrfefadg glohjfleh thehs sus gsougrzhs gl df hrmfl`zfj`l eg thef gd

rgf egd gstfadgj`k`glth, ua`jfj`l eg dhs prheujths y thehs dhs fspgjths qug

glmdhafl sg glthrlh tflth `ltgr`hr jhkh gxtgr`hr.

Jhl gstg o`l sg egsfrrhddf ulf prhpugstf fkpd`f gl oulj`l f ulf cgrrfk`gltf

oulefkgltfd qug gs gd Kgrjcfle`s`lm efleh shduj`l f ulf sgr`g eg ofdglj`fs y f

su vgz ausjfleh rgltfa`d`zfr gl gd `ljrgkglth eg dfs vgltfs eg dhs jhkgrj`fltgs egd

Kgrjfeh Khegdh eg Culujh.

Gd prgsgltg trfafbh eg `lvgst`mfj`l gst e`vèèh gl j`ljh jfptudhs, jhl ul

fld`s`s y egsfrrhddh qug pgrk`tg ohrkudfr gstrftgm`fs fprhp`fefs pfrf phegr

kgbhrfr dfs vgltfs eg dhs jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh, gl gstg

sgltèh sg cf `ltrheujèh gd Kgrjcfle`s`lm jhkh ulf shduj`l fd prhadgkf.

JFÛWDH @2 gst rgdfj`hlfeh jhl gd prhadgkf eg `lvgst`mfj`l gd jufd trftf sharg gd

kgrjcfle`s`lm y dfs vgltfs, gl gstg jfptudh sg ego`lg gd pdfltgfk`glth egd

prhadgkf, ohrkudfj`l egd prhadgkf, habgt`vhs eg df hpgrfj`hlfd`zfj`l eg

dfs vfr`fadgs, bustò`jfj`l eg df `lvgst`mfj`l, v`fa`dèfe y d`k`tfj`hlgs.


8/86

prhadgkf, dfs afsgs tgr`jfs, df rgsgf c`str`jf egd Kgrjfeh Khegdh eg Culujh y

o`lfdkgltg dfs ego`l`j`hlgs jhljgptufdgs.

JFÛWDH @@@2 Gl gstg jfptudh sg flfd`zf gd kfrjh kgthehdm`jh gl gd qug sg

egtfddfl gd l`vgd eg df `lvgst`mfj`l, dhs t`phs eg df `lvgst`mfj`l, e`sgh y gsqugkf

eg df `lvgst`mfj`l, dhs kthehs eg df `lvgst`mfj`l, df phadfj`l y kugstrf, dfs

tjl`jfs g `lstrukglths eg rgjhdgjj`l eg efths, y o`lfdkgltg dfs tjl`jfs eg rgjhbh,

prhjgsfk`glth y prgsgltfj`l eg efths.

JFÛWDH @_2 Zg pdfltgfl dhs rgsudtfehs eg dhs efths hatglèhs mrfj`fs fd

jugst`hlfr`h, muf eg hasgrvfj`l y muf eg gltrgv`stf dhs jufdgs cfl sèh prhjgsfehs

phr kge`h eg df gstfest`jf egsjr`pt`vf, dhs qug sg rgprgsgltfl gl juferhs y mro`jhs

jhl sus rgspgjt`vhs fld`s`s g `ltgrprgtfj`hlgs.

JFÛWDH _2 Gl gstg jfptudh sg pdfltgf df e`sjus`l eg rgsudtfehs gl dhs jufdgs sg

trftfl eg jhltrfstfr dhs fld`s`s g `ltgrprgtfj`hlgs eg dhs rgsudtfehs hatglèhs gl

gd jfptudh @_ jhl dhs fltgjgegltgs, dfs afsgs tgr`jfs y df c`ptgs`s mglgrfd9 gl

gstg pulth sg vgrò`jf s` df c`ptgs`s pdfltgfef gs fjgptfef h rgjcfzfef.

O`lfdkgltg sg egtfddfl dfs jhljdus`hlgs y rgjhkglefj`hlgs gl oulj`l fd

kgrjcfle`s`lm y dfs vgltfs gl gd Kgrjfeh Khegdh eg Culujh 1>6?9 fs k`skh

sg gspgjò`jfl df aàd`hmrfof y dhs flgxhs egd prgsgltg trfafbh eg `lvgst`mfj`l


9/86

FAZUQFJU

Ofj`lm tcg mdhafd`zge whrde d`v`lm cukfl`ty thefy `ljrgfs`lmdy jhkpgt`t`vg o`rks frgjhlvgrm`lm th skfdd hrmfl`zft`hls tcft frg lht rgfey ohr `llhvft`hls fle lgw jcfddglmgs frg

fashrage hr cfvg fl `rrgkge`fadg egjd`lg.

Uhefy supgrkfrigts ohr tcg`r sgdo-sgrv`jg systgk cfs gvhdvge sh tcft `ts pr`kfry habgjt`vg `stcft yhur justhkgrs cfvg f pdgfsflt gxpgr`gljg ohjus`lm fdd tcg`r goohrts `l hrmfl`z`lm tcgglt`rg frgf ho tcg gstfad`sckglt, dhjft`hl ho prheujts fle fdd fspgjts Ucgy gljhkpfss ahtc`ltgr`hr fle gxtgr`hr glv`rhlkglt.

Uh tc`s gle f jhkprgcgls`vg prhphsfd `s egvgdhpge afsge hl f oulefkgltfd thhd tcft `sKgrjcfle`s`lm prhvè`lm shdut`hls th f lukagr ho schrtjhk`lms fle turl prho`tfadg `l sggi`lm`ljrgfsge sfdgs trfegrs Cuflujh Kfrigt Khegd.

Uc`s rgsgfrjc whri `s e`vège `lth o`vg jcfptgrs, w`tc fl flfdys`s fle egvgdhpkglt tcft fddhwsohrkudft`lm fpprhpr`ftg th `kprhvg sfdgs trfegrs Khegd Cuflujh Kfrigt `l tc`s rgmfre cfs

aggl `ltrheujge Kgrjcfle`s`lm fs f shdut`hl th tcg prhadgk strftgm`gs.

JCFÛGQ @2 `s rgdftge th tcg rgsgfrjc qugst`hl wc`jc `s fahut tcg kgrjcfle`s lm fle sfdgs, `ltc`s jcfptgr tcg prhadgk stftgkglt, ohrkudft`hl ho tcg prhadgk, tcg habgjt`vgs ego`lgehpgrft`hlfd`zft`hl ho tcg vfr`fadgs, bustò`jft`hl ho rgsgfrjc, ogfsà`d`ty fle d`k`tft`hls.

JCFÛGQ @@2 @t egfds w`tc tcg tcghrgt`jfd orfkgwhri `l wc`jc tcg c`sthry ho tcg prhadgk, tcgtcghrgt`jfd afs`s, tcg c`sthr`jfd rgv`gw ho tcg Kfrigt Khegd Cuflujh fle o`lfddy jhljgptufdego`l`t`hls frg kglt`hlge.

JCFÛGQ @@@2 @l tc`s jcfptgr tcg kgtchehdhm`jfd orfkgwhri `l wc`jc tcg dgvgd ho rgsgfrjcegtf`d`lm tcg typgs ho rgsgfrjc, egs`ml fle dfyhut ho rgsgfrjc, rgsgfrjc kgtches, phpudft`hlfle sfkpdg, tgjcl`qugs fle `lstrukglts flfdyzge eftf jhddgjt`hl, fle o`lfddy p`ji tgjcl`qugs,eftf prhjgss`lm fle prgsgltft`hl.

JCFÛGQ @_2 Ucg rgsudts ho tcg eftf hatf`lge tcrhumc tcg qugst`hllf`rg, muèg hasgrvft`hlfle `ltgrv`gw muèg wc`jc cfvg aggl prhjgssge ay kgfls ho egsjr`pt`vg stft`st`js fr`sg, wc`jcfrg schwl `l tfadgs fle mrfpcs w`tc tcg`r rgspgjt`vg flfdyzgs fle `ltgrprgtft`hls.

JCFÛGQ _2 @l tc`s jcfptgr tcg e`sjuss`hl ho rgsudts wc`jc try th jhltrfst tcg flfdys`s fle`ltgrprgtft`hl ho tcg rgsudts hatf`lge `l Jcfptgr @_ w`tc tcg afjimrhule, tcg tcghrgt`jfd afs`sfle tcg mglgrfd cyphtcgs`s fr`sgs9 ft tc`s ph`lt `t `s jcgjige wcgtcgr tcg cyphtcgs`s `s fjjgptgehr rgbgjtge.

O`lfddy, jhljdus`hls fle rgjhkkgleft`hls frg egtf`dge fjjhre`lm th kgrjcfle`s`lm fle sfdgs`l tcg Kgrjfeh Khegdh Cuflujh - 1>6?9 Dìgw`sg tcg d`tgrfturg fle tcg Fllgxgs th tc`s whrieg`lvgst`mfj`l


10/86

JFÛWDH @

^QHADGKF EG @L_GZU@MFJ@L

6.6 EGZJQ@^J@HL EGD ^QHADGKF

Gl df fjtufdèfe gd jhljgpth eg kgrjcfle`s`lm gst prgsgltg gl dhs

jgltrhs jhkgrj`fdgs eg thehs dhs pfsgs egd kuleh y cf mglgrfeh ulf lugvf ohrkf

eg gltglegr df jhkprf-vgltf.

Z` k`rfkhs cfj`f gd outurh dfs tgleglj`fs egd kgrjcfle`s`lm m`rfl gl thrlh

f df jhhpgrfj`l gltrg ofar`jfltgs y e`stràuèhrgs. Dhs khegdhs qug sg

v`sdukarfl shl gd GJQ (Goo`j`glt Jhlsukgr Qgsphlsg, rgspugstf go`j`gltg fd

jhlsukèhr), gd trfeg kfrigt`lm (Kgrjcfle`s`lm jhkpfrtèh) y gd mgh kfrigt`lm

(kgrjcfle`s`lm gspgjo`jh pfrf egtgrk`lfefs zhlfs). Zgml Afsths Ahuagtf

(1>>?).

Gd ^gr cf sèh p`hlgrh gl gd supgrkgrjfe`skh gl Fkr`jf Dft`lf jhl df

fpfr`j`l eg dhs supgrkgrjfehs f o`lgs eg dhs fhs j`ljugltf egd s`mdh pfsfeh.

Fjtufdkgltg t`glg fprhx`kfefkgltg ul

7>% eg mrfeh eg pglgtrfj`l gl gd pfs. Ufka`l, df fpfr`j`l eg supgrkgrjfehsgl ulf jùefe gs ul skahdh eg khegrlèfe. D`kf Kgtrhphd`tflf, qug jhljgltrf

ks eg df tgrjgrf pfrtg eg df prheujj`l lfj`hlfd, cf tglèh ulf gvhduj`l kuy

`kphrtfltg gl gstg jflfd jhkgrj`fd.

Fs, gl gd fh 1>>>, gl df jùefe gx`stfl shdh 17 supgrkgrjfehs, lkgrh

qug jrgj` f 5? gl 1>>7 y qug mrfj`fs fd `kphrtfltg fvfljg gl gd pfs, sg gdgv f

6:5 gl gd 1>61.

Gstf e`lk`jf sg cf èh trfsdfefleh f dfs rgm`hlgs egd `ltgr`hr. Gl 1>>7 sg`lfumur gd pr`kgr supgrkgrjfeh ougrf eg df jfp`tfd, gl Jc`jdfyh.

Fd fh 1>61, gl gd `ltgr`hr egd pfs, yf sg jhltfaf jhl 56

supgrkgrjfehs, jhl `ltgrgsfltgs pgrspgjt`vfs eg jrgj`k`glth, efeh qug gd phegr

fequ`s`t`vh gl fdmulfs jùefegs cf suaèh ks qug gl D`kf. (Qgv`stf gd

Jhkgrj`h).

Gl gd jfsh eg dhs kgrjfehs trfe`j`hlfdgs, fl ut`d`zfl df tjl`jf egd

kgrjcfle`s`lm gl ohrkf gkpr`jf s`l d`lgfk`glths qug hr`gltgl dfs fjj`hlgs egegsfrrhddh eg dfs k`skfs, yf sgf phr df ofdtf eg jhlhj`k`glths tjl`jhs y


11/86

prhogs`hlfdgs eg dhs jhkgrj`fltgs eg dhs kgrjfehs, qu`glgs jhlhjgl df

prhadgkt`jf pgrh lh t`glgl dhs jhlhj`k`glths sharg dfs tjl`jfs fegjufefs egd

kgrjcfle`s`lm v`sufd, eg mgst`l y eg sgeujj`l, dh qug trfg jhkh jhlsgjuglj`f

qug gd l`vgd eg vgltf eg df kfyhrf eg dhs jhkgrj`fltgs eg dhs kgrjfehs

trfe`j`hlfdgs gl gd ^gr e`sk`luyf orgltg f dhs supgrkgrjfehs, qu`glgs shl

dhs pr`lj`pfdgs jhkpgtèhrgs.

Egaèh f gstf prhadgkt`jf, fjtufdkgltg dhs kgrjfehs trfe`j`hlfdgs t`glgl

mrfl `ltgrs phr gkpdgfr gd kgrjcfle`s`lm y gvfdufr gd l`vgd eg vgltfs, tgl`gleh gl

jugltf gd mrfeh eg sft`sofjj`l eg dhs jhlsukèhrgs.

Zg egag gvfdufr dfs vgltfs egaèh f su mrfl `kphrtflj`f gl gd kuleh

fjtufd, jhl df o`lfdèfe eg prhp`j`fr kgbhr rgltfa`dèfe gl lugstrhs lgmhj`hs y eg

gstf kflgrf jukpd`r jhl dhs habgt`vhs y kgtfs eg df hrmfl`zfj`l, jhltràuygleh

fd dhmrh gogjt`vh eg ul sgrv`j`h eg jfdèfe fd jhlsukèhr.

Z`l gkafrmh df `kpdfltfj`l egd kgrjcfle`s`lm y df kgbhrf egd l`vgd eg

vgltfs, gs ul prhjgsh qug rgqu`grg df pfrt`j`pfj`l eg thehs dhs jhkgrj`fltgs eg

dhs e`vgrshs kgrjfehs trfe`j`hlfdgs, gl df kfyhrf eg dhs jfshs df `kpdfltfj`l

eg gsths prhjgshs jhleujg f jfka`hs gl dhs ca`ths eg trfafbh eg dhs jhkgrj`fltgs

g `ljdush egd k`skh gstfadgj`k`glth jhkgrj`fd. ^hr dh tflth df fpd`jfj`l egd

kgrjcfle`s`lm y df kgbhrf eg dfs vgltfs jhleujgl f ul prhjgsh jhlt`luh eg

egsfrrhddh.

Gl Culujh, gd Kgrjfeh Khegdh prgsgltf ul khegrfeh l`vgd eg vgltfs.

Gstf s`tufj`l gs rgodgbh eg df `ljhrrgjtf `kpdfltfj`l eg dhs pfshs h gtfpfs pfrf

phegr jhljrgtfr ulf vgltf sgmurf, dfs jufdgs shl2 df prgpfrfj`l, vgrò`jfj`l,

fjgrjfk`glth, prgsgltfj`l, frmukgltfj`l, j`grrg y fld`s`s eg dfs vgltfs. ^hr

jhls`mu`gltg, df vgltf lh gs fdmh eòj`d eg rgfd`zfr, pfrf phegr rgfd`zfr dfs

jhsfs jhrrgjtfkgltg, dhs jhkgrj`fltgs egagl sgmu`r ulf sgr`g eg pfshs h prhjgshsdm`jhs pfrf phegr trftfr eg dhmrfr gd habgt`vh o`lfd eg fkafs pfrtgs, tflth eg

jhkprfehr jhkh egd vglegehr. ^hr htrf pfrtg, dhs jhkgrj`fltgs lh pugegl

`ljrgkgltfr gd l`vgd eg sus vgltfs phr qug gx`stg ulf kfdf hpt`k`zfj`l eg dhs

gspfj`hs y rhtfj`l eg dhs prheujths pfrf df prgstfj`l eg ul prheujth eg jfdèfe y

eg df fpd`jfj`l `lfegjufef egd `ltgrlgt pfrf `lohrkfr sharg dhs prheujths y

aglgo`j`hs qug horgjgl. Ufd s`tufj`l hagegjg f ofjthrgs jhkh df `lfegjufef

`kpdfltfj`l egd kgrjcfle`s`lm, df ego`j`gltg gxcà`j`l y/h prgsgltfj`l eg dhsprheujths, df `lfprhp`fef `lorfgstrujturf h fka`gltg os`jh y df egsprghjupfj`l eg


12/86

dhs jhkgrj`fltgs pfrf df jrgfj`l eg ulf pm`lf wga.

Dfs j`rjulstflj`fs fltgr`hrgs pugegl ddgvfr f dhs jhlsukèhrgs f tglgr ulf

kfdf pgrjgpj`l egd Kgrjfeh Khegdh dh qug `kpge`r egsfrrhddfrsg y phr dh

tflth dfs vgltfs eg dhs jhkgrj`fltgs egd kgrjfeh tglegrl f e`sk`lu`r, egd

k`skh kheh lh pherl kgbhrfr su `lorfgstrujturf y phr dh tflth lh sgrl

jhkpgt`t`vhs orgltg f supgrkgrjfehs jhkh ^dfzf _gf y htrhs.

Gstf s`tufj`l cfjg lgjgsfr`f df `kpdfltfj`l egd kgrjcfle`s`lm gl gd

Kgrjfeh Khegdh eg Culujh, jhl ulf fegjufef pfrt`j`pfj`l eg thehs dhs

k`gkarhs, pfrf kgbhrfr gd l`vgd eg vgltfs y eg gstf kflgrf phegr ar`lefr ul

sgrv`j`h eg jfdèfe f dhs jhlsukèhrgs y ddgmfr f sgr jhkpgt`t`vhs orgltg f

htrhs supgrkgrjfehs.

6.1 OHQKWDFJ@L EGD QHADGKF

Gl gstg pulth sg kugstrf gd prhadgkf mglgrfd y dhs prhadgkfs gspgjo`jhs,

dhs jufdgs sg kglj`hlfl f jhlt`lufj`l.

6.1.6 ^rhadgkf Mglgrfd

Eg qu kflgrf sg rgdfj`hlf gd kgrjcfle`s`lm y dfs vgltfs eg dhs jhkgrj`fltgs egd

Kgrjfeh Khegdh eg Culujh8

6.1.1 ^rhadgkfs Gspgjo`jhs

Eg qu kflgrf sg rgdfj`hlf gd kgrjcfle`s`lm v`sufd y dfs vgltfs eg dhs

jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh8

Eg qu kflgrf sg rgdfj`hlf gd kgrjcfle`s`lm eg mgst`l y dfs vgltfs eg

dhs jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh8

Eg qu kflgrf sg rgdfj`hlf gd kgrjcfle`s`lm eg sgeujj`l y dfs vgltfs eg

dhs jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh8

6.: Habgt`vh Mglgrfd

Egtgrk`lfr df rgdfj`l gx`stgltg gltrg gd kgrjcfle`s`lm y dfs vgltfs eg dhs

jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh.

6.5 Habgt`vhs Gspgjo`jh

Flfd`zfr df rgdfj`l gltrg gd kgrjcfle`s`lm v`sufd y dfs vgltfs eg dhs


@egltò`jfr df rgdfj`l gltrg gd kgrjcfle`s`lm eg mgst`l y dfsvgltfs eg dhs jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh.


13/86

Gstfadgjgr df rgdfj`l gltrg gd kgrjcfle`s`lm eg sgeujj`l y dfs

vgltfs eg dhs jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh.

6.7 BWZU@O@JFJ@L EG DF @L_GZU@MFJ@L

Dhs d`lgfk`glths qug pgrk`t`grhl bustò`jfr y sustgltfr df

rgdgvflj`f egd prgsgltg `lohrkg eg `lvgst`mfj`l shl dhs s`mu`gltgs2

6.7.6 Bustò`jfj`l ^rjt`jf

F kflgrf eg hpt`k`zfr gd kgrjcfle`s`lm gl dhs jgltrhs

jhkgrj`fdgs gs lgjgsfr`h ègltò`jfr dhs ofjthrgs qug `ljè`grhl gl gd

k`skh, pfrf phegr egtgjtfr dfs ohrtfdgzfs, hphrtulèfegs, ega`dèfegs y

fkglfzfs.

Gs phr gsth, qug df `lvgst`mfj`l tuvh jhkh o`l rgfd`zfr ul

gstue`h gl gd Kgrjfeh Khegdh eg Culujh qug pgrk`t` rgjhdgjtfr efths y f

su vgz horgjgr fd ^rgsègltg eg df k`skf, ulf `lohrkfj`l jdfrf y jhlj`sf

rgogrgltg fd kgrjcfle`s`lm qug gl gddf sg egsfrrhddf, y gd l`vgd eg vgltfs eg

dhs jhkgrj`fltgs, pfrf qug afsfehs gl e`jchs rgsudtfehs sg pugef tglgr df

phsà`dèfe eg fehptfr kgeèfs, shduj`hlgs y kgbhrfs qug dhmrgl fukgltfr sus

l`vgdgs eg jhkpgt`t`vèfe, fs jhkh tfka`l df jfpfjèfe eg hrmfl`zfr y

pgrogjj`hlfr gd kgrjcfle`s`lm.

6.7.1 Bustò`jfj`l Zhj`fd

Gd egsfrrhddh egd trfafbh eg `lvgst`mfj`l oug aglgo`j`hsh pfrf dhs

jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh, yf qug prhphrj`hl`lohrkfj`l sharg dhs aglgo`j`hs qug jhlddgvfl ulf fegjufef

`kpdgkgltfj`l eg dfs tjl`jfs egd kgrjcfle`s`lm, ar`lefleh eg gstf kflgrf

ul sgrv`j`h eg jfdèfe y kgbhrfleh s`mlò`jft`vfkgltg dfs vgltfs eg dhs

jhkgrj`fltgs.

6.? D@K@UFJ@HLGZ

Gd fspgjth qug d`k`t gd prgsgltg `lohrkg eg `lvgst`mfj`l, gs df pfrtgtgjlhdm`jf yf qug lh sg jhlt jhl suo`j`gltg jhlhj`k`glth eg shotwfrg pfrf gd


14/86

prhjgsfk`glth eg efths.

6.= _@FA@D@EFE

Dhs fspgjths qug jhltràuygrhl fd egsfrrhddh egd prgsgltg trfafbh eg

`lvgst`mfj`l shl dhs s`mu`gltgs2

6.=.6 Fspgjth Aàd`hmro`jh

^frf gd egsfrrhddh egd `lohrkg eg `lvgst`mfj`l sg jhlt jhl

dàrhs, tgxths v`rtufdgs y pm`lfs wga sharg kgrjcfle`s`lm y vgltfs qug s`rv`grhl

jhkh ougltgs eg jhlsudtf, egd k`skh kheh, df aàd`htgjf eg df Wl`vgrsèfe

Lfj`hlfd Cgrk`d`h _fde`zl prgsgltf fdmulhs dàrhs sharg df vfr`fadg

`legpgle`gltg (kgrjcfle`s`lm) y vfr`fadg legpgle`gltg (vgltfs).

6.=.1 Fspgjth Gjhlk`jh

Gl gstg pulth sg tuvh gl jugltf dhs rgjurshs gjhlk`jhs prhvgl`gltgs egd

fphrtg eg dhs tgs`stfs pfrf df gdfahrfj`l y egsfrrhddh egd prgsgltg ^rhygjth eg

@lvgst`mfj`l.

6.=.: Fspgjth Ugkphrfd

^frf gd egsfrrhddh egd prgsgltg trfafbh eg `lvgst`mfj`l sg jhlt jhl

e`gz kgsgs eg t`gkph, dhs pr`kgrhs j`ljh kgsgs egst`lfehs f df gdfahrfj`l eg

prhygjth eg tgs`s y dhs dt`khs j`ljh fd @lohrkg o`lfd eg lvgst`mfj`l.

6.=.5 Fspgjth eg fsgshrfk`glth

Gl gstg fspgjth dhs tgs`stfs jhltfrhl jhl gd fphyh egd @lm. Lìgr Bchl

Zfd`lfs Fdgbflerh, qu`gl ar`le hr`gltfj`l y fsgshrfk`glth pfrf gd

egsfrrhddh egd prgsgltg `lohrkg eg @lvgst`mfj`l.

6.=.7 Fspgjth eg Fjjgsà`dèfe

Gl gstg pulth sg tuvh df futhr`zfj`l egd fek`l`strfehr egd Kgrjfeh

Khegdh eg Culujh, gd Zr. B`kk Lhdfsjh Jhtr`lf, pfrf fpd`jfr dhs `lstrukglths eg

`lvgst`mfj`l qug sg rgqu`r` pfrf df rgjhdgjj`l eg efths y htrfs `lohrkfj`hlgs

lgjgsfr`fs sharg df hrmfl`zfj`l.


15/86

JFÛWDH @@

KFQJHUGQ@JH

1.6 FLUGJGEGLUGZ EGD ^QHADGKF

Dugmh eg cfagr v`s`tfeh df aàd`htgjf jgltrfd eg df Wl`vgrsèfe Lfj`hlfd

Cgrk`d`h _fde`zl, df Gsjugdf eg ^hst Mrfeh y dhs s`t`hs wga jhl gd habgt`vh

eg hatglgr `lohrkfj`l sharg gstue`hs rgfd`zfehs jhl fltgr`hrèfe sg dhmr

rgjhp`dfr `lohrkfj`l sharg dfahrgs `lvgst`mft`vfs h trfafbhs eg `lvgst`mfj`l

s`k`dfrgs, gljhltrlehsg fs dhs s`mu`gltgs fltgjgegltgs eg gstue`h2

1.6.6 F l`vgd dhjfd

U@UWDH2 Wsh eg dfs tgjl`jfs eg kgrjcfle`s`lm phr dhs k`lhr`stfs egd

e`str`th eg cuflujh.

FWUHQ 2 D`lfrgs Agrfl, ]`dd`fk M`hvfll`.

_FQ@FADG2 @legpgle`gltg.

FLH 2 1>>1

JHLJDWZ@HLGZ2

Uuvh jhkh habgt`vh pr`lj`pfd, egtgrk`lfr s` gx`stgl jhlhj`k`glths eg

Kgrjcfle`s`lm phr pfrtg eg dhs ahegmugrhs y gkprgsfs e`stràuèhrfs eg mhdhs`lfs,

eg gstf jùefe. Dhs kthehs fpd`jfehs gl gstf `lvgst`mfj`l ougrhl, gd ktheh

egsjr`pt`vh qug pgrk`t` egsjòrfr df `loduglj`f qug t`glg df ut`d`zfj`l eg tjl`jfs

fegjufefs egd Kgrjcfle`s`lm9 ktheh gxpd`jft`vh, pgrk`t` hasgrvfr df kfyhr

jhljurrglj`f eg jhlsukèhrgs f fqugddfs ahegmfs qug ausjfl fpd`jfr gd

kgrjcfle`s`lm y gd ktheh flfdt`jh qug jhls`st` gl flfd`zfr fd ahegmugrh eg df

jùefe f trfvs eg gltrgv`stfs. O`lfdkgltg, sg ddgm f df jhljdus`l eg qug lhgx`stg ul trfafbh jhhre`lfeh gltrg gd ahegmugrh y gd e`stràuèhr eg mhdhs`lfs, eg

tfd kflgrf, qug gx`stg gd egsgh, gl dhs jhkgrj`fltgs eg jhlhjgr dfs tjl`jfs eg

kgrjcfle`s`lm.

1.6.1 F l`vgd lfj`hlfd

U@UWDH2 ^rhpugstfs eg kgrjcfle`s`lm jhkh cgrrfk`gltf eg kfrigt`lm gl df

egj`s`hl eg jhkprf, pfrf `ljrgkgltfr dfs vgltfs eg dhs prheujthst`glef Zfl Flergs.


16/86

FWUHQ 2 jftfd`lf Zfljcgs, ftr`j`f


FLH 2 1>66

JHLJDWZ@HLGZ2

Gd kgrjcfle`s`lm gs ulf tjl`jf qug cfjg ulhs fhs sg `ltrheubh fd kgrjfeh

pgruflh, phr dh tflth gstf cgrrfk`gltf lh cf sèh kuy fpd`jfef gl dhs e`vgrshs

lgmhj`hs gspgj`fdkgltg gl dhs pgqughs y kge`flhs.

Gd e`fmlst`jh rgfd`zfeh jhlvgrmg qug gs lgjgsfr`h `llhvfr y kflgbfr

lugvfs gstrftgm`fs eg kfrigt`lm qug pgrk`tfl ftrfgr lugvhs jd`gltgs, gl oulj`l f df

tjl`jf eg kgrjcfle`s`lm rgltfa`d`zfleh jfef gspfj`h egd pulth eg vgltf.

1.6.: F l`vgd `ltgrlfj`hlfd

U@UWDH 2 Wsh egd kgrjcfle`s`lm k`x jhkh frkf jhkpgt`t`vf gl df vgltf

eg rgorgsjhs jfrahlftfehs

FWUHQ 2 Flergu Grekglmgr, Kfrf @sfagd.


FLH 2 600:

JHLJDWZ@HLGZ2

Uuvh jhkh prhps`th egkhstrfr qug gd ush eg dfs tjl`jfs egd

Kgrjcfle`s`lm gs oulefkgltfd gl df egj`s`l eg jhkprf eg dhs jhlsukèhrgs pfrf

df vgltf eg dhs rgorgsjhs jfrahlftfehs gl Muftgkfdf. Jhljduyg egkhstrfleh qug

gd kgrjcfle`s`lm k`x gs ul frkf jhkpgt`t`vf ougrtg qug fyuef f fukgltfr gd

vhdukgl eg vgltfs eg dfs gkahtgddfehrfs, egsjuar`r dfs eògrgltgs tjl`jfs egd

kgrjcfle`s`lm k`x, rgodgbfr df `kphrtflj`f eg df ut`d`zfj`l eg dfs tjl`jfs

egsjua`grtfs y jhkpfrfr df go`j`glj`f egd kgrjcfle`s`lm k`x ut`d`zfehs phr Jhjf

Jhdf vgrsus ^gps` Jhdf.

U@UWDH 2 Df gogjt`vèfe egd kgrjcfle`s`lm gl df vgltf eg prheujths eg

jhkprf phr `kpudsh, gl df t`glef eg futhsgrv`j`hs.

FWUHQ 2 Khrg`rf Mhlzfdgs, Ucgdkf Jfrhd`lf


FLH 2 600=

JHLJDWZ@HLGZ2

Uuvh jhkh o`l pr`khre`fd qug dfs pgrshlfs qug sg gljugltrfl


17/86

rgdfj`hlfefs egltrh egd rgf eg kgrjfegh egtgrk`lgl df ohrkf ks jhrrgjtf y

go`jfz eg ut`d`zfr dfs cgrrfk`gltfs qug lhs horgjg gd kgrjcfle`s`lm,

gspgjo`jfkgltg gl df jftgmhrf eg prheujths eg jhkprf phr `kpudsh, f trfvs egd

jflfd eg egtfdd`stfs jhlohrkfeh phr dfs t`glefs eg futhsgrv`j`h. Dhs rgsudtfehs

hatglèhs eg gstf `lvgst`mfj`l oug qug gd 7>% eg dfs gkprgsfs jugltf jhl

pgrshlfd gljfrmfeh eg df dfahr eg kgrjcfle`s`lm y gd k`skh gs jhltrftfeh

e`rgjtfkgltg phr dfs gkprgsfs9 gd kfyhr hastjudh pfrf rgfd`zfr gstfs gxcà`j`hlgs,

dh jhlst`tuygl, pr`khre`fdkgltg dfs hrmfl`zfj`hlgs gstfadgjèfs phr dhs gljfrmfehs

eg kgrjfegh eg dhs gstfadgj`k`glths egtfdd`stfs, sgmuèfs phr df ofdtf eg

jfpfj`tfj`l gl gd pgrshlfd qug rgfd`zf df dfahr eg kgrjcfle`s`lm, yf qug sg

jfrgjg eg gsjugdfs gspgj`fd`zfefs ehleg gstg pgrshlfd pugeg sgr

jfpfj`tfeh y pugef fprglegr f jrgfr gxcà`j`hlgs ks `llhvfehrfs9 o`lfdkgltg, df

e`sphs`j`l gl mlehdfs ut`d`zfef pfrf sus prheujths gst rgmèf phr dfs lhrkfs

gstfadgjèfs phr gd pgrshlfd eg kgrjfegh eg jfef ulf eg dfs jfeglfs eg

supgrkgrjfehs, phr dh qug gs ul ofjthr qug sg gljugltrf ougrf eg su jhltrhd. Z`l

gkafrmh, gddhs prgo`grgl df e`sphs`j`l chr`zhltfd, yf qug dgs pgrk`tg tglgr ulf

kfyhr prgsglj`f eg kfrjf egaèh f df d`k`tfj`l eg prheujths jhl qug jugltfl.

1.1 AFZGZ UGQ@JFZ

Egspus eg cfagr rgv`sfeh e`vgrsfs ougltgs eg `lohrkfj`l jhkh

dàrhs, rgv`stfs, pm`lfs wga sharg df vfr`fadg `legpgle`gltg

(kgrjcfle`s`lm) y df vfr`fadg egpgle`gltg (vgltfs), f jhlt`lufj`l sg egtfddfl dhs

jhljgpths y e`kgls`hlgs sharg jfef ulf eg gstfs.

1.1.6 AFZG UGQ@JF

GD KGQJCFLE@Z@LM

F. EGO@L@J@HLGZ.

]gddchoo, Fdf`l9 Kfsshl, Bgfl k`dg (1>>62:?) fo`rkf qug gd

kgrjcfle`s`lm gs gd jhlbulth eg kthehs y tjl`jfs jhleujgltgs f efr fd

prheujth ul fjt`vh pfpgd eg vgltf, phr kge`h eg su prgsgltfj`l y glthrlh,

pfrf hpt`k`zfr su rgltfa`dèfe.


18/86

Df Fjfegk`f Orfljgsf eg J`glj`fs Jhkgrj`fdgs prgj`sf qug gd

kgrjcfle`s`lm gs df pfrtg egd kfrigt`lm qug glmdhaf dfs tjl`jfs

jhkgrj`fdgs qug pgrk`tg prgsgltfr fltg gd phsàdg jhkprfehr o`lfd gd prheujth h

sgrv`j`h gl dfs kgbhrgs jhle`j`hlgs kftgr`fdgs y ps`jhdm`jfs. Gd kgrjcfle`s`lm

t`gleg f sust`tu`r df prgsgltfj`l pfs`vf egd prheujth h sgrv`j`h phr ulf

rgprgsgltfj`l fjt`vf, fpgdfleh

f theh dh qug pugeg cfjgrdh ks ftrfjt`vh2 jhdhjfj`l, orfjj`hlfk`glth, glvfsg y

prgsgltfj`l, gxcà`j`l, `lstfdfj`l, gtj. (Ahrt Kuhz, K`mugd lmgd, 1>>5260.)

Gd kgrjcfle`s`lm pugeg sgr pgrjàèf egseg ehs pulths eg v`stf

eògrgltg, df pr`kgrf sg rgo`grg f dhs ofar`jfltgs, pfrf gddhs gd kgrjcfle`s`lm

jhls`stg gl efr f jhlhjgr dhs prheujths eg kflgrf

go`jfz phr kge`h eg dfs tjl`jfs egd pfjifm`lm y df puad`jèfe, jhl df o`lfdèfe

eg ftrfgr df ftglj`l egd jd`gltg cfj`f gd prheujth9 y phr htrh dfeh, pfrf dhs

e`stràuèhrgs, gd kgrjcfle`s`lm gs gd jhlbulth eg tjl`jfs pfrf ulf prgsgltfj`l

gstrftm`jf eg dhs prheujths, jhl gd habgt`vh eg `ljrgkgltfr gd l`vgd eg vgltf.

(^fdhkfrgs Ahrbf, 1>66).

Zgml Igplgr, 600:, j`tfeh gl gd dàrh eg ^fdhkfrgs Ahrbf (1>>7), gd

kgrjcfle`s`lm `kpd`jf qug gd ofar`jfltg y/h e`stràuèhr jugltg jhl gd prheujth

fegjufeh, gl df jfltèfe fegjufef, fd prgj`h fegjufeh, gl gd khkglth fegjufeh y

gl gd dumfr fegjufeh.

A. OWLJ@HLGZ EGD KGQJCFLE@Z@LM

Gd kgrjcfle`s`lm pugeg jukpd`r eg kflgrf pfrfdgdf h phr sgpfrfeh

e`vgrsfs oulj`hlgs, yf sgf phr kge`h eg fjj`hlgs jhljrgtfs h phr habgt`vhs qugsg prgtglegl jhlsgmu`r, phr dh tflth f jhlt`lufj`l sg egtfddfl dfs pr`lj`pfdgs

oulj`hlgs eg df k`skf9 sgml ^fdhkfrgs Ahrbf (1>66).

^r`lj`pfdgs Oulj`hlgs egd kgrjcfle`s`lm rgfd`zfefs phr gd ofar`jfltg. Dfs

pr`lj`pfdgs oulj`hlgs egd kgrjcfle`s`lm rgfd`zfefs phr gd ofar`jfltg shl dfs

s`mu`gltgs2

E`sgh eg ul pfjifm`lm ftrfjt`vh y pgrsufs`vh.- Dhs pr`lj`pfdgs

ftràuths os`jhs egd glvfsg eg ul prheujth, shl gd e`sgh, gd mrfo`skh y gdjhdhr9 gsths shl dhs qug egtgrk`lfl gd x`th h orfjfsh eg dhs k`skhs,


19/86

pr`lj`pfdkgltg jufleh gd prheujth t`glg qug vglegrsg f s k`skh.

E`sgh eg df ûad`jèfe gl gd dumfr eg vgltf (^D_). Df puad`jèfe

qug gd ofar`jfltg eòulef gl gd pulth eg vgltf, pgrk`t`r fukgltfr df

gogjt`vèfe y gd l`vgd eg dfs vgltfs, egd k`skh kheh, ohrtfdgjgr df `kfmgl

jhrphrft`vf, df puad`jèfe y df prhkhj`l eg dhs a`glgs h sgrv`j`hs qug

jhkgrj`fd`zf.

Zupgrv`sfr dhs prheujths gl gd pulth eg vgltf.- Gd egtfdd`stf sg hjupf eg df

mgst`l egd gspfj`h, pgrh gd ofar`jfltg tfka`l t`glg qug supgrv`sfr df jhrrgjtf

prgsgltfj`l eg dhs prheujths gl gd d`lgfd, fs jhkh su prgsgltfj`l, gl gd jufd

sg t`glg qug vgrò`jfr dfs rhturfs eg sthjis, df orgsjurf y gd gstfeh eg dhs

prheujths, df jhrrgjtf o`bfj`l eg prgj`hs, gtj., kge`fltg df rgfd`zfj`l eg

fjj`hlgs eg kgrjcfle`s`lm, tgl`gleh gl jugltf df phdt`jf eg kfrigt`lm jhl df

o`lfdèfe eg2

@lodu`r gl df prgsgltfj`l egd prheujth.

Eògrglj`frsg eg sus jhkpgtèhrgs.

^rhkhvgr su prheujth.

Cfjgr ks ftrfjt`vh y vglegehr su prheujth.

Urfeg Kfrigt`lm. Kfltglgr auglfs rgdfj`hlgs gltrg gd

ofar`jfltge`stràuèhr y e`stràuèhrofar`jfltg.-Gd ofar`jfltg egag eg

trftfr eg gstfadgjgr jhdfahrfj`hlgs eurfegrfs y frkhl`hsfs jhl gd e`stràuèhr

y v`jgvgrsf, phr kge`h eg eògrgltgs fjt`vèfegs jhkh2 e`sgh eg lugvhs

prheujths y

glvfsgs, prhkhj`hlgs, puad`jèfe, rgohrzfr sthjis, egtgrk`lfj`l eg ul

surtèh fegjufeh, gtj. Df pfrt`j`pfj`l gltrg fkahs sg prheujg egfjugreh f df phdt`jf gstrftm`jf eg dfs gkprgsfs f trfvs egd trfeg kfrigt`lm.

^frf ulf kfyhr jhkprgls`l, vfsg dfs `dustrfj`hlgs L 5 y L 7.


20/86

@dustrfj`l 5. Oulj`hlgs egd Kgrjcfle`s lm egd Ofar`jfltg

OWGLUG2 ^fdhkfrgs Ahrbf, 1>66.

@dustrfj`l 7. Kgrjcfle`s`lm egd Ofar`jfltg

OWGLUG2 ^fdhkfrgs Ahrbf, 1>66

^r`lj`pfdgs Oulj`hlgs egd kgrjcfle`s`lm rgfd`zfefs phr gd egtfdd`stf.- Dfspr`lj`pfdgs oulj`hlgs egd kgrjcfle`s`lm rgfd`zfefs phr gd egtfdd`stf shl dhs

s`mu`gltgs2

Fmrupfj`l Gstrftm`jf eg dhs ^rheujths.- Gl gstg pulth sg pugeg

ego`l`r fd surtèh jhkh ul jhlbulth eg rgogrglj`fs qug horgjg ul

gstfadgj`k`glth jhkgrj`fd f su jd`gltg jdfvg , pfrf phegr sft`sofjgr pfrtg

eg sus lgjgsèfegs, eg tfd kflgrf qug sg pugef phs`j`hlfr gstrftm`jfkgltg gl

gd kgrjfeh y fs dhmrfr fd ofar`jfltg y jhkgrj`fltg hatglmfl aglgo`j`hs qugmglgrgl rgltfa`dèfe. Gd surtèh egag eg fmrupfrsg phr jftgmhrfs eg


21/86

prheujths.

E`sgh eg df frqu`tgjturf gxtgr`hr g `ltgr`hr egd

gstfadgj`k`glth.- Gd kgrjcfle`s`lm t`glg jhkh o`l prhvhjfr, `lohrkfr g

`lv`tfr f dhs jd`gltgs h pad`jh gl mglgrfd f `lmrgsfr fd gstfadgj`k`glth

jhkgrj`fd f trfvs eg dhs gdgkglths qug ohrkfl df frqu`tgjturf gxtgr`hr egd

gstfadgj`k`glth jhkh df ofjcfef, rtudhs, aflegrhdfs, gsjfpfrftgs, gtj.

Egltrh eg df t`glef, f trfvs, eg dhs gdgkglths eg df frqu`tgjturf `ltgr`hr

jhkh shl2 df zhlf jfd`gltg, orf y lfturfd, df e`sphs`j`l egd kha`d`fr`h y

gd e`sgh eg dhs pfs`ddhs, sg dhmrfr ul odubh eg j`rjudfj`l eg jd`gltgs eg

kflgrf hreglfef y jkhef.

Dhjfd`zfj`l gstrftm`jf eg dhs prheujths sharg df supgro`j`g eg

vgltfs.- Gd egtfdd`stf t`glg qug fpd`jfr tjl`jfs eg

kgrjcfle`s`lm gl gd pulth eg vgltf jhl gd o`l eg dhjfd`zfr

gstrftm`jfkgltg dhs prheujths gl oulj`l f jr`tgr`hs qug pgrk`tfl df fegjufef

mgst`l eg df supgro`j`g eg vgltfs, gl oulj`l f df rhtfj`l, j`rjudfj`l, t`phs

eg jhkprf, tr`pdg gogjth egd FEL.

^rgsgltfj`l gstrftm`jf eg dhs prheujths sharg gd d`lgfd.- Gs `kphrtfltg df

tjl`jf y gstt`jf eg dhs prheujths sharg gd d`lgfd eg egsfrrhddh jhl df o`lfdèfe

eg hrmfl`zfr gxphs`j`l eg dhs frtjudhs gl oulj`l eg dhs l`vgdgs y zhlfs eg

prgsgltfj`l, t`phs y ohrkfs eg `kpdfltfj`l y jr`tgr`hs eg gxcà`j`l eg dhs

frtjudhs.

Mgst`l gstrftm`jf egd gspfj`h.- Jhls`stg gl jfdjudfr df dhlm`tue qug

egag phsggr gd d`lgfd pfrf gd gstfadgj`k`glth eg jfef rgogrglj`f h frtjudh qug

jhkphlg gd surtèh eg ul egtgrk`lfeh gstfadgj`k`glth jhkgrj`fd. Jfef

rgogrglj`f egag tglgr gl gd d`lgfd ul gspfj`h gl oulj`l f sus rgsudtfehs, ul

prheujth jhl ul l`vgd eg gdgvfeh l`vgd eg vgltfs h jhl ul fdth aglgo`j`h arutht`glg qug e`sphlgr eg ul `kphrtfltg d`lgfd gl oulj`l f sus rgsudtfehs y/ h

rgltfa`dèfe, pgrh tfka`l gs `kphrtfltg tglgr gl jugltf qug theh prheujth

lgjgs`tf eg ul gspfj`h jhkh kl`kh pfrf fdjflzfr gd x`th.

^frf gd kgbhr gltgle`k`glth egd tgkf, f jhlt`lufj`l sg prgsgltfl dfs `dustrfj`hlgs

L ? y =.


22/86

@dustrfj`l ?. Oulj`hlgs egd Kgrjcfle`s`lm egd E`stràuèhr (Egtfdd`


@dustrfj`l =. Kgrjcfle`s`lm egd E`stràuèhr


J. OFZGZ EG F^D@JFJ@L EGD KGQJCFLE@Z@LM

Zgml Afsths Ahuagtf, 1>>?, pfrf ulf fpd`jfj`l go`j`gltg egd

kgrjcfle`s`lm, sg rgqu`grg eg df pugstf gl prjt`jf eg ulf pdflò`jfj`l eg

fjj`hlgs, hr`gltfehs fd dhmrh eg habgt`vhs, gstg prhjgsh eg fpd`jfj`l sg egsfrrhddf

gl dfs s`mu`gltgs ofsgs2

Gtfpf eg df ^rgpfrfj`l.- Zg egsfrrhddf gl gd rgf eg kfrigt`lm y gd x`th

egpgleg eg df e`sjrgj`l egd pgrshlfd, pfrf qug lh gx`stf o`dtrfj`hlgs f dhs

tè D t` è e d ` ` t


23/86

Df ^dflò`jfj`l.- Gl gstg pulth sg t`glg qug egtgrk`lfr dfs ogjcfs eg dfs

fjj`hlgs eg kgrjcfle`s`lm.

Gd trftfk`glth eg df `lohrkfj`l.- Gd bgog eg rgf egag `lohrkfrsg

sharg fsulths qug fogjtfl f df fjj`l jhkh prgj`hs, eurfj`l, gtj., jhl gd

o`l eg ddgmfr f ul fjugreh jhl dhs prhvggehrgs.

Gd fprhv`s`hlfk`glth.- Jhls`stgl gl prgvgr eg jfltèfegs lgjgsfr`fs

(l` `lorfgst`kfj`l, tfkphjh sharggst`kfj`l). Fqu tfka`l sg pugeg

kglj`hlfr qug gs lgjgsfr`h gv`tfr dfs rhturfs eg sthji.

Df vfdhr`zfj`l.- Jhls`stg gl prgv dhs phsàdgs prhadgkfs eg

hrmfl`zfj`l eg df fjj`l jhkgrj`fd y jhlo`rkfr dfs jhdhjfj`hlgs y

jhkprhk`shs (gltrgmf hphrtulf eg dhs prheujths).

Gtfpf eg Qgfd`zfj`l.- Gl gstf gtfpf sg t`glg qug tglgr gl jugltf dfs

s`mu`gltgs tfrgfs2

Df ^rgsgltfj`l.- Gs df gtfpf eg rgfd`zfj`l egd kftgr`fd h frtjudh.

Df puad`jèfe.- Gs df e`sphs`j`l eg gdgkglths puad`j`tfr`hs jhkh

jfrtgdgs, pstgrgs, sphts puad`j`tfr`hs, gtj., fyuef f prhkhj`hlfd gd frtjudh

h a`gl.

Df fka`gltfj`l.- Jhls`stg gl fmrgmfr gdgkglths qug `ljrgkgltgl

gd pulth eg vgltf h frtjudh gl pfrt`judfr.

Gtfpf egd sgmu`k`glth.- Gs df ofsg o`lfd. Dfs gtfpfs qug sg t`glgl gl

jugltf shl dhs s`mu`gltgs2

Jhltrhd eg dfs fjj`hlgs.- Fqu sg rgfd`zf jhltrhd sharg dhs rgjurshs

ut`d`zfehs, tfka`l `ljduyg df v`m`dflj`f egd t`gkphs, `kfmgl, gtj.

Fld`s`s eg rgsudtfehs.- Gl gstf gtfpf sg rgfd`zf df `ltgrprgtfj`l

eg dhs rgsudtfehs eg vgltfs. Df `lohrkfj`l pugeg sgr t`d tflths pfrf gd

ofar`jfltg jhl pfrf dhs e`stràuèhrgs.

Fld`s`s egd sharfltg.- Gstue`fr df kgrjfljf qug lh sg cf vgleèh y qug

prhafadgkgltg pugeg fogjtfr df prgsgltfj`l phstgr`hr egd d`lgfd.

E. U@^HZ EG KGQJCFLE@Z@LM

Fd rgogr`rsg sharg dhs t`phs eg Kgrjcfle`s`lm, Ahrt Kuhz,

1>>59 Afsths Ahuagtf, 1>>?, ^fdhkfrgs Ahrbf, 1>669 kflò`gstfl dh s`mu`gltg2


24/86

Kgrjcfle`s`lm v`sufd h eg prgsgltfj`l.- Fphyf sus egj`s`hlgs

gl sg`s gdgkglths hpgrft`vhs, jhkh gd e`sgh egd glvfsg egd prheujth h

pfjifm`lm, df frqu`tgjturf gxtgr`hr g `ltgr`hr egd gstfadgj`k`glth jhkgrj`fd, gd

gsjfpfrft`skh, dhs gdgkglths eg df ftksogrf jhkgrj`fd, dfs tjl`jfs eg

prgsgltfj`l egd prheujth y df puad`jèfe gl gd dumfr eg vgltf.

Jhls`stg gl gxcà`r jhrrgjtfkgltg dhs prheujths egtgrk`lfleh su dumfr

eg ua`jfj`l gl gd d`lgfd, jhl df o`lfdèfe eg hpt`k`zfr df j`rjudfj`l eg dhs

jd`gltgs egltrh egd gstfadgj`k`glth jhkgrj`fd y eg gstf ohrkf, cfjgr qug df

jhkprf rgsudtg dh ks jkhef y ftrfjt`vf pfrf gd jd`gltg y dh ks rgltfadg

phsàdg pfrf gd egtfdd`stf. Gd habgt`vh egd kgrjcfle`s`lm v`sufd gs prgsgltfr dhs

prheujths gl dfs kgbhrgs jhle`j`hlgs v`sufdgs y eg fjjgsà`dèfe pfrf

kftgr`fd`zfr df vgltf y/h prhvhjfr dfs vgltfs phr `kpudsh.

Gdgkglths2 F jhlt`lufj`l sg egtfddfl dhs gdgkglths hpgrft`vhs2

^fjifm`lm h glvfsg egd prheujth.- Gs gd jhlbulth eg

gdgkglths v`sufdgs qug pgrk`tg prgsgltfr gd prheujth fd phsàdg jhkprfehr

dh ks ftrfjt`vh phsàdg trflsk`t`gleh df kfrjf y phs`j`hlfk`glth.

Ufka`l sg rgo`grg f dhs ftràuths `ltrlsgjhs jhkh gd jhdhr, ohrkf y

tgxturf, fs jhkh gdgkglths gxtrlsgjhs

jhkh df kfrjf. Gd pfjifm`lm egd prheujth egag gstfr e`sgfeh pfrf qug

jhls`mf vglegrsg f s k`skh. Gd glvfsg gs df l`jf ohrkf eg jhltfjth gltrg

gd prheujth y gd jhlsukèhr. Gd glvfsg pgrk`tg2

- Ddgvfr gd prheujth gl pgrogjtfs jhle`j`hlgs fd jhlsukèhr

(jhlsgrvfj`l, prhtgjj`l y sgmurèfe).

- Ofj`d`tf su ègltò`jfj`l f trfvs egd e`sgh, jhdhr h ohrkf.

- ^hsà`d`tf df kfl`pudfj`l, fdkfjglfbg y trflsphrtg eg dhs prheujths.

* U`phs eg glvfsg.- Dhs t`phs eg glvfsg shl dhs s`mu`gltgs2

^fjifm`lm h glvfsg pr`kfr`h.- Gs fqugd qug gst e`rgjtfkgltg gl

jhltfjth h glvugdvg fd prheujth.

Glvfsg sgjulefr`h - Gs gd qug jhlt`glg ulh h vfr`hs glvfsgs


25/86

pr`kfr`hs, phr gbgkpdh, pfrf fmrupfr ul jhlbulth eg ulèfegs eg

vgltf h e`stràuj`l.

Gkafdfbg h glvfsg tgrj`fr`h.- Gs gd fmrupfk`glth eg glvfsgs

pr`kfr`hs h sgjulefr`hs gl ul jhltglgehr qug dhs ulò`jf y prhtgmg

f dh dfrmh egd prhjgsh eg e`stràuj`l jhkgrj`fd.

* Oulj`hlgs.- Dfs oulj`hlgs egd pfjifm`lm shl dfs s`mu`gltgs2

@egltò`jfr eg ohrkf `lkge`ftf ul prheujth.

Eògrglj`frdh rgspgjth f dhs prheujths eg df jhkpgtglj`f.

@lohrkfr fd jhlsukèhr sharg dhs aglgo`j`hs y vgltfbfs egd prheujth

qug jhlt`glg.

@ljrgkgltfr df vgltf egd prheujth.

Oègd`zfr fd jhlsukèhr.

* Gdgkglths.- Dhs gdgkglths egd pfjifm`lm shl2

Gd jhdhr.- Gs gd gdgkglth v`sufd ks jhkpdgbh. Df kfyhrf

eg dhs jhlsukèhrgs rgjugrefl ul pfjifm`lm ks phr su jhdhr qug

phr su lhkarg. Gd jhdhr pgrs`mug2 jrgfr ul gstkudh eg vgltf

prhvhjfleh df ftrfjj`l egd jhkprfehr, kgbhrfr df prgsgltfj`l egd

prheujth cfj`lehdhs ks ftrfjt`vhs, eògrglj`frdh eg df

jhkpgtglj`f y phs`j`hlfr gd prheujth.

Df Ohrkf.- Df ohrkf v`sufd as`jf gs df dlgf. Dhs t`phs eg dlgf

shl2

Df dlgf rgjtf qug mglgrf trflqu`dèfe, sgrglèfe, gs kfsjud`lf.

Df dlgf jurvf prhphrj`hlf `lgstfa`dèfe, eudzurf y fdgmrf,

gs ogkgl`lf.

Df dlgf o`lf sum`grg egd`jfegzf.

Df dlgf mrugsf gk`tg glgrmf y rgshduj`l.


26/86

Df dlgf dfrmf gvhjf v`vfjèfe.

Df dlgf vgrt`jfd ftrfg df k`rfef cfj`f df fdturf.

Df dlgf chr`zhltfd sum`grg rgphsh.

Frqu`tgjturf.- Zg e`vèg gl gdgkglths gxtgr`hrgs y gdgkglths

`ltgr`hrgs, dhs pr`kgrhs tg pgrk`tg trflsk`t`r df vgrefegrf ègltèfe

eg ul gstfadgj`k`glth jhkgrj`fd y dhs gdgkglths `ltgr`hrgs tg pgrk`tg

jrgfr ul gspfj`h jkheh, ftrfjt`vh y hreglfeh phr df supgro`j`g jhkgrj`fd.

Df frqu`tgjturf gxtgr`hr g `ltgr`hr egd gstfadgj`k`glth jhkgrj`fd y df

egjhrfj`l eg dhs gspfj`hs, ulèf f dhs gdgkglths fka`gltfdgs eg

tgkpgrfturf, `duk`lfj`l, frhkfs, jhdhrgs y ks`jf sg jhlbumfl pfrf jrgfr

ul fka`gltg prhp`j`h.

* Gdgkglths eg df frqu`tgjturf gxtgr`hr.- Dhs gdgkglths eg df

frqu`tgjturf gxtgr`hr shl dhs s`mu`gltgs2

Df ègltèfe.- Zg rgo`grg fd lhkarg, skahdh, e`sgh h df

jhka`lfj`l eg gsths ohrkfleh gd sgddh jhkgrj`fd y t`glg jhkh

habgt`vh ègltò`jfr dhs a`glgs h sgrv`j`hs eg ulh h ks vglegehrgs.

Df gltrfef.- Df gltrfef sg egag fefptfr f df `kfmgl y fd jhljgpth

egd gstfadgj`k`glth eg fjugreh f df fjt`vèfe jhkgrj`fd f df qug

pgrtglgjg.

* Gdgkglths eg df frqu`tgjturf `ltgr`hr.- Dhs gdgkglths eg df

frqu`tgjturf ltgr`hr sg kglj`hlfl f jhlt`lufj`l2

Gd pulth eg fjjgsh.- ^grk`tg gd fjjgsh eg dhs jd`gltgs fd p`sh eg

vgltf. Gs gd pulth eg pfrtèf ehleg sg s`tf fd jhlsukèhr gl df jufd

vf f jhkglzfr df rgfd`zfj`l eg df jhkprf.

Df zhlf jfd`gltg.- Gs ulf gxtgls`l `kfm`lfr`f qug sg dhjfd`zf

fdrgegehr egd pulth eg fjjgsh, gs df zhlf

tgr`jfkgltg ks jhljurrèf y trfls`tfef egd p`sh eg vgltf.

Df zhlf orf.- Gs ulf gxtgls`l `kfm`lfr`f qug tgr`jfkgltg gs

df zhlf kglhs trflsjurrèf


27/86

Dhs pulths jfd`gltgs.- Zhl gspfj`hs jfrfjtgr`zfehs phr ddfkfr df

ftglj`l eg dhs jd`gltgs, jhkh dumfrgs v`sàdgs y fjjgsàdgs qug

mglgrfl df jhljgltrfj`l eg dhs jd`gltgs.

Dhs pulths orhs.- Zhl gspfj`hs phjh fjjgsàdgs y phr dh tflth dhs

kglhs trfls`tfehs egd gstfadgj`k`glth.

Df zhlf jfd`gltg lfturfd.- gs ulf gxtgls`l qug sg ef f pfrt`r egd

pulth eg fjjgsh sharg gd pfs`ddh y cfstf df zhlf

orf. Gs ut`d`zfeh pfrf e`vè`r gd gstfadgj`k`glth jhkgrj`fd.

Df e`sphs`j`l eg df supgro`j`g.- Zg egsfrrhddf gl oulj`l f

dfs jfrfjtgrst`jfs egd gstfadgj`k`glth y f df lfturfdgzf eg dhs

prheujths qug sg jhkgrj`fd`zfl.

E`sgh eg dhs pfs`ddhs.- Zhl dumfrgs phr ehleg j`rjudfl dhs jd`gltgs

egltrh eg ul gstfadgj`k`glth jhkgrj`fd.

Gsjfpfrft`skh.- Gs gd pr`lj`pfd vljudh eg jhkul`jfj`l gltrg gd

jhkgrj`h y su jd`gltgdf. Gs ul gdgkglth qug suphlg df gxprgs`l eg dh qug gs

y dh qug vgleg gd gstfadgj`k`glth jhkgrj`fd.

* U`phs eg gsjfpfrftg.- Gx`stgl = t`phs eg gsjfpfrftg qug Zhl dhs

s`mu`gltgs2

Gsjfpfrftg eg prgst`m`h.- Zhl fqugddhs gl dfs qug df agddgzf eg

sus frtjudhs gxpugsths mglgrfl ul `kpfjth v`sufd fd jd`gltg.

Gsjfpfrftg eg tgkphrfef.- Zhl fqugddhs qug sg gxphlgl fd

jhk`glzh eg ulf tgkphrfef, `lohrkfleh eg lugvhs prheujths y

tgleglj`fs egd kgrjfeh.

Gsjfpfrftg gstfj`hlfdgs.- Zhl dhs qug jhlt`glgl j`grths prheujths

eg fjugreh f dfs gstfj`hlgs egd fh.

Gsjfpfrftgs prhkhj`hlfdgs h eg hogrtfs.- Zhl fqugddhs qug

gxphlgl prheujths qug gstl gl hogrtf.

Gsjfpfrftg eg prgj`h.- Zhl fqugddhs qug sg ut`d`zfl pfrf df

prhkhj`l eg ul prheujth f prgj`hs afbhs.

Gsjfpfrftg jhkgrj`fdgs.- Zhl fqugddhs qug prgsgltf dhs prheujths

qug jhkphlgl gd surtèh egd gstfadgj`k`glth jhl ul jdfrh kglsfbg

eg vgltf.

Ftkhsogrf.- Fka`gltg e`sgfeh pfrf jrgfr ul jd`kf gkhj`hlfd egst`lfeh

f gst`kudfr df kgltg egd jhkprfehr fukgltfleh df prhafa`dèfe eg jhkprf.


28/86

Zg trftf eg jrgfr ul fka`gltg qug prhphrj`hlg ulf ftksogrf pt`kf.

^rgsgltfj`l.- ^rgsgltfr dhs prheujths qug ohrkfl dh hogrtf jhkgrj`fd.

Dhs t`phs y ohrkfs eg prgsgltfj`l tfka`l t`glgl `loduglj`f gl gd fjth eg

jhkprf.

^D_ (puad`jèfe gl gd dumfr eg vgltf).- Gs df jhkul`jfj`l

egsfrrhddfef gl gd pulth eg vgltf phr ofar`jfltgs y egtfdd`stfs. ^frf gd

ofar`jfltg gs phs`j`hlfr gd prheujth gl egtgrk`lfehs gstfadgj`k`glth eg

fjugreh f df `kfmgl y phs`j`hlfk`glth, gd ofar`jfltg pugeg egsfrrhddfr su

prhp`f puad`jèfe y/h jfkpffs prhkhj`hlfdgs gl gd pulth eg vgltf. Gl

gd jfsh eg dhs egtfdd`stfs tfka`l pugegl egsfrrhddfr su prhp`f puad`jèfe y

prhkhj`l eg vgltfs, fulqug gl fdmulhs jfshs jhl gd jhlsglt`k`glth egd

ofar`jfltg y eg su prgst`m`h.

^frf ks egtfddg, vfsg df `dustrfj`l L 3

@dustrfj`l 3. Gdgkglths egd Kgrjcfle`s`lm _`suf


Kgrjcfle`s`lm eg mgst`l.- Gstg t`ph eg kgrjcfle`s`lm jugltf jhl sg`s

rgfs hpgrft`vfs qug shl2 gd fld`s`s egd kgrjfeh, fld`s`s egd surtèh y eg df

rgltfa`dèfe, mgst`l gstrftm`jf eg df supgro`j`g eg vgltfs y eg d`lgfd yo`lfdkgltg df phdt`jf eg jhkul`jfj`l, jhl gd habgt`vh eg sgr jhkpgt`t`vhs,


29/86

sft`sofjgr dfs lgjgsèfegs eg dhs jd`gltgs y dhmrfr rgltfa`dèfe.

Gdgkglths.- F jhlt`lufj`l sg egtfddfl dhs gdgkglths hpgrft`vhs

egd kgrjcfle`s`lm eg sgeujj`l2

Fld`s`s h gstue`h eg kgrjfeh.- ^rgtglegr sgmkgltfr eg dhs mruphs eg

jd`gltgs gx`stgltgs gl gd kgrjfeh, qug df gkprgsf vf f gsjhmgr pfrf

sft`sofjgrdhs yf qug gs kuy jhkpd`jfeh ftglegr f thehs dhs jd`gltgs jhl df

k`skf phdt`jf eg sgrv`j`hs.

Zurtèh.- Gs gd jhlbulth eg rgogrglj`fs qug horgjg ul

gstfadgj`k`glth jhkgrj`fd f su jd`gltgdf pfrf sft`sofjgr egtgrk`lfefs

lgjgsèfegs jhl gd o`l eg egsfrrhddfr ulf hogrtf jhkgrj`fd gl afsg f ulf

mgst`l gstrftm`jf eg jftgmhrfs eg prheujths, gs egj`r, gs df jhdgjj`l u

hogrtf eg prheujths qug sg horgjg f df jd`gltgdf eg ul gstfadgj`k`glth.

* Jfrfjtgrst`jfs egd surtèh.- Dfs jfrfjtgrst`jfs egd surtèh shl dhs

s`mu`gltgs2

Fkpd`tue.- Gs gd lkgrh eg dfs ofk`d`fs eg prheujths qug juargl

lgjgsèfegs eògrgltgs, s` sg gxfk`lf gl ul`vgrsh mdhafd egd

prheujth, jufltfs ks sgjj`hlgs eògrgltgs jhltgkhs, ks fkpd`h

sgr gd surtèh.

^rhouleèfe.- Gs gd lkgrh eg rgogrglj`fs eg prheujths qug

jhkphlgl gd surtèh, egltrh eg ulf ofk`d`f chkhmlgf. Juflth

kfyhr sgf gd lkgrh eg kfrjfs, ks prhouleh sgr gl surtèh.

Jhcgrglj`f.- Gs df prhphrj`l lfturfd gltrg ulf sgjj`l y htrf.

Qgltfa`dèfe.- Gs gd aglgo`j`h qug rgphrtf df `lvgrs`l rgfd`zfef,

eg k`skh kheh, df rgltfa`dèfe gs df jfpfjèfe eg prheuj`r h mglgrfr ul

aglgo`j`h fe`j`hlfd sharg df `lvgrs`l h

gsougrzh rgfd`zfeh. Gd jhljgpth eg rgltfa`dèfe pugeg cfjgr rgogrglj`f f2

* Qgltfa`dèfe gjhlk`jf, aglgo`j`h jhkpfrfeh jhl gd thtfd eg rgjurshs

gkpdgfehs pfrf hatglgr gshs aglgo`j`hs.

* Qgltfa`dèfe o`lflj`grf, aglgo`j`h jhkpfrfeh jhl dhs rgjurshs

prhp`hs `lvgrtèhs pfrf hatglgr gshs aglgo`j`hs.

* Qgltfa`dèfe shj`fd (habgt`vh eg dfs gkprgsfs pad`jfs, fulqug

tfka`l pgrsgmuèf phr gkprgsfs pr`vfefs).
http://es.wikipedia.org/wiki/Rentabilidad_econ%C3%B3micahttp://es.wikipedia.org/wiki/Rentabilidad_financierahttp://es.wikipedia.org/wiki/Rentabilidad_socialhttp://es.wikipedia.org/wiki/Empresa_p%C3%BAblicahttp://es.wikipedia.org/wiki/Empresa_p%C3%BAblicahttp://es.wikipedia.org/wiki/Rentabilidad_socialhttp://es.wikipedia.org/wiki/Rentabilidad_financierahttp://es.wikipedia.org/wiki/Rentabilidad_econ%C3%B3mica


30/86

Zupgro`j`g.- Fpd`jfj`l eg jr`tgr`hs (rhtfj`l, j`rjudfj`l,

t`gkphs eg prgsgltfj`l, t`phs eg jhkprf y tr`pdg gogjth FEL)

qug rgsphlefl f df dhjfd`zfj`l gstrftm`jf egd surtèh.

D`lgfd.- Fpd`jfj`l eg jr`tgr`hs (zhlfs, l`vgdgs eg

prgsgltfj`l, t`phs y ohrkfs eg `kpdfltfj`l y gxcà`j`l eg frtjudhs) qug

rgsphlefl f ulf prgsgltfj`l gstrftm`jf eg dhs prheujths.

Jhkul`jfj`l.- Z`rvg pfrf pdflò`jfr dfs jfkpffs

puad`j`tfr`fs h prhkhj`hlfdgs jhl gd o`l eg efr f jhlhjgr sus

prheujths h sgrv`j`hs.

^frf ks egtfddg, vfsg df `dustrfj`l L 0

@dustrfj`l 0. Gdgkglths egd Kgrjcfle`s`lm eg Mgst`l


Kgrjcfle`s`lm Eg Zgeujj`l2 Zg jrgf pfrf gd jhlsukèhr eg df

lugvf mglgrfj`l qug tfka`l fequ`grg prheujths f trfvs eg

`ltgrlgt. Jhls`stg gl df eglhk`lfef t`glef gspgjtjudh,y pfsf phr df

jhljgpj`l egd kha`d`fr`h gspgjo`jh, df egjhrfj`l, df `lohrkfj`l,

gtj., jhl gd habgt`vh eg efr ul fspgjth sgeujthr fd d`lgfd y f df

t`glef pfrf prhkhvgr df `kfmgl egd e`stràuèhr Ugl`gleh gl


31/86

jugltf qug gd jhlsukèhr ddgmf f jhlhjgr dhs prheujths f trfvs

eg thehs dhs sgltèhs (ul 77% f trfvs eg dhs hbhs, ul 63% f trfvs eg

heh, ul 61% f trfvs egd hdofth, ul 6>% egd tfjth y ul 7% egd musth),

sg pugeg ut`d`zfr gstf `lohrkfj`l pfrf fl`kfr gd pulth eg vgltf. Gs

lgjgsfr`h jrgfr ul fka`gltg fmrfefadg gl gd gstfadgj`k`glth, yf qug

fyuef f df vgltf v`sufd prgsgltfleh ulf t`glef a`gl egjhrfef y a`gl

`duk`lfef.

Zg egag gstue`fr gd l`vgd eg jdfrèfe jhlvgl`gltg gl oulj`l eg dhs

prheujths, eg su prgsgltfj`l y eg df egjhrfj`l gl mglgrfd. Gs ulf

rgfdèfe qug dhs jhlsukèhrgs fjgegl gl kfyhr jfltèfe f dfs zhlfs

ks `duk`lfefs, yf qug df jdfrèfe gdgvfef fukgltf df rfpègz eg df

pgrjgpj`l v`sufd, pgrk`t`gleh f dhs jhkprfehrgs f rgfjj`hlfr eg

kflgrf ks rpèf y j`rjudfr jhl kfyhr jhkheèfe.

1.1.1 AFZG UGQ@JF L >1. DFZ _GLUFZ

F. EGO@L@J@L EG _GLUFZ

Zgml Dfurf O`sjcgr y Bhrmg Gspgbh, jhlsègrfl qug df vgltf gs ulf

oulj`l qug ohrkf pfrtg egd prhjgsh s`stgkt`jh eg df kgrjfehtgjl`f y df ego`lgl

jhkh thef fjt`vèfe qug mglgrf gl dhs jd`gltgs gd dt`kh `kpudsh cfj`f gd

`ltgrjfka`h.

Q`jfreh Qhkgrh, fo`rkf, qug df vgltf gs df jgs`l eg ulf kgrjfljf

kge`fltg ul prgj`h jhlvglèh. Df vgltf pugeg sgr fd jhltfeh, jufleh sg pfmf df

kgrjfljf gl gd khkglth eg thkfrdf9 f

jre`th, jufleh gd prgj`h sg pfmf jhl phstgr`hrèfe f df fequ`s`j`l y o`lfdkgltg, f

pdfzhs, jufleh gd pfmh sg orfjj`hlf gl vfr`fs gltrgmfs sujgs`vfs.

Eg fjugreh fd E`jj`hlfr`h eg Kfrigt`lm Judturfd Z.F., ego`lg f df vgltf

jhkh ul jhltrfth gl gd qug gd vglegehr sg had`mf f trflsk`t`r ulf jhsf h ul

egrgjch fd jhkprfehr, f jfka`h eg ulf egtgrk`lfef jfltèfe eg e`lgrh".

A. GUF^FZ EG DFZ _GLUFZ

Zgml Mfrjf Ahafe`ddf, Du`s Kfrf, 1>66, ego`lg f df vgltf s`kpdg gls`gtg gtfpfs, dfs jufdgs sg kglj`hlfl f jhlt`lufj`l2


32/86

Df ^rgpfrfj`l.- Gstf fjt`vèfe jhls`stg gl hatglgr `lohrkfj`l gsglj`fd

pfrf phegr fsgmurfr df gltrgv`stf eg vgltf, egd k`skh kheh o`bfr dhs habgt`vhs

eg df k`skf. Gd trfafbh qug sg t`glgl qug rgfd`zfr gl gstg pulth shl dfs

s`mu`gltgs2

@egltò`jfr f dhs jd`gltgs phtglj`fdgs.- Jhls`stg gl fvgr`mufr judgs shl

fqugddfs pgrshlfs qug sg fegjufl fd pgro`d eg lugstrf gkprgsf.

Uheh vglegehr egag jhlhjgr f ohleh su gkprgsf.- Gs `kphrtfltg

qug dhs vglegehrgs jhlhzjfl dfs `lstfdfj`hlgs prheujt`vfs, dhs kgrjfehs

gl dhs qug jhkp`tg, y htrhs fspgjths.

Jhlhj`k`glth egd prheujth.- Gd vglegehr egag eg jhlhjgr dfs

jfrfjtgrst`jfs, dfs oulj`hlgs, vgltfbfs y aglgo`j`hs qug rgphrtf

gd prheujth fd jd`gltg, jhkh tfka`l egag jhlhjgr df prheujj`l, gd

glvfsg, gkafdfbg, gtj.

Jhlhj`k`glth egd kgrjfeh.- Gs oulefkgltfd jhlhjgr sharg df jhkpgtglj`f,

prheujths sust`tuths, tgleglj`fs, gtj.

Jhlhj`k`glth egd jd`gltg.- Z` dh qug sg ausjf gs vglegr dhs prheujths f

lugstrhs jd`gltgs, gs kphrtfltg jhlhjgrdhs.

^rgpfrfj`l egd kftgr`fd lgjgsfr`h pfrf df v`s`tf.- Gd vglegehr egag gstfr

prgpfrfeh, gs egj`r jhl thefs dfs cgrrfk`gltfs

lgjgsfr`fs pfrf phegr `l`j`fr gd prhjgsh eg vgltf. Gsths pugegl sgr2

kugstrfs egd prheujth, kftgr`fd eg egkhstrfj`l, jfdjudfehrf, ahdgtf, gtj.

egjufeh vgstufr`h y prgsglj`f pgrshlfd.- @kpd`jf qug gd vglegehr sg

gljugltrg fegjufefkgltg vgstèh, jhl gdgmfltg sglj`ddgz qug prhvhqug y

fsgmurg fjgptfj`l gl df kfyhrf eg lugstrhs jd`gltgs.

Df _grò`jfj`l.- Jhls`stg gl jhkprhafr qug fdmulfs eg dfs fjt`vèfegs

rgfd`zfefs gl df gtfpf fltgr`hr shl jhrrgjtfs h `ljhrrgjtfs. Gl gstf gtfpf sg

prheujg df gltrgv`stf jhl gd jd`gltg.

Gd fjgrjfk`glth.- Fqu sg prheujg gd pr`kgr sfdueh gltrg gd jhkprfehr

y gd jd`gltg. Dh `kphrtfltg gs sfduefrdh jhre`fdkgltg y jfusfr ulf pr`kgrf

`kprgs`l eg ohrkf phs`t`vf. Gs `kphrtfltg

qug gd vglegehr kfltglmf ul gstfeh eg l`kh phs`t`vh gl theh gstg prhjgsh,

gsth cfr qug gd vglegehr rgsudtg ks jrgadg y prgsgltg su hogrtf jhl ougrzf y

jrgft`vèfe.

Df prgsgltfj`l.- ^rgsgltfrlhs pgrshlfdkgltg jhkh tfka`l f df


33/86

gkprgsf (prheujths y kfrjfs qug jhkgrj`fd`zf). Z` gd

jhkprfehr lhs rgjhlhjg, hk`t`r pfrtg eg gstf prgsgltfj`l.

Df frmukgltfj`l.- Zhl dfs ègfs qug prhphrj`hlfkhs fd jhkprfehr

pfrf pgrsufe`rdg, sumgr`rdg y/h jhlvgljgrdg qug rgfd`jg df jhkprf eg

lugstrh prheujth h sgrv`j`h. Qgfd`zfr df frmukgltfj`l khstrfleh

dhs aglgo`j`hs pfrf gd jd`gltg. Zg pugegl ut`d`zfr thefs dfs fyuefs eg vgltf

jhkh jftdhmhs, egkhstrfj`hlgs, hasgqu`hs, kugstrfs, gtj., jhl df

o`lfdèfe eg

cfjgr fkglf g `ltgrgsfltg df frmukgltfj`l eg tfd ohrkf qug jfptgkhs df

ftglj`l eg lugstrh jd`gltg. Gl gstf gtfpf sg egag gv`tfr dhs s`mu`gltg grrhrgs2

^rhlulj`fr kfd gd lhkarg egd jd`gltg

Jhkglzfr jhl orfsgs kflèfs gbgkpdh2 vfyf t`gkph qug

tglgkhs chy!

Orfsgs dfrmfs, orfsgs s`l fjfafr h ut`d`zfr bgrmf jhkgrj`fd egd khkglth.

Lh oukfr orgltg fd jd`gltg.

Lh cfadfr tgkfs qug lh gstl rgdfj`hlfehs jhl gd prheujth.

Lh k`gltf l` gxfmgrg, l` prhkgtf dh qug lh pugeg jukpd`r.

Gd j`grrg.- Jhls`stg gl jhlsgmu`r df vgltf egd prheujth, phr dh tflth gs df

gtfpf ks `kphrtfltg. Z` sg cfl rgfd`zfeh eg kflgrf fegjufef thefs dfs

gtfpfs fltgr`hrgs, gd j`grrg gs jhlsgjuglj`f eg theh gsg prhjgsh. ^frf fyuefr

fd jd`gltg f efr gstg pfsh gs jhlvgl`gltg tglgr gl jugltf y ut`d`zfr dfs tjl`jfs

eg j`grrg, dfs jufdgs sg kglj`hlfl f jhlt`lufj`l2

grlft`vf.- Jhls`stg gl qug gd vglegehr ef phr supugsth gd pgeèh, y

rgfd`zf ulf prgmultf fd jd`gltg pfrf qug gstg egjèf sharg fdmulf fdtgrlft`vf

qug dg prhphlg gd vglegehr.

Qgkftg habgj`l jdfvg.- Wt`d`zfef phr gd vglegehr jufleh pgrjàg ulf

habgj`l phr pfrtg egd jhkprfehr.

J`grrg jhl hogrtf - jhls`stg gl hthrmfr ulf hogrtf eg eurfj`l d`k`tfef pfrf


34/86

ofvhrgjgr df rgfd`zfj`l eg df jhkprf.

@ljglt`vhs.- Z`k`dfr fd j`grrg eg hogrtf, jhls`stg gl `ljdu`r htrh t`ph eg

`ljglt`vhs qug pugefl sgr pultufdgs f egtgrk`lfefs fjt`vèfegs jhkh

rgmfdfr dhtgrfs eg lfvèfe jhl df rgfd`zfj`l eg pgeèhs gl gstf ogjcf.

Fld`s`s eg df v`s`tf.- Gs df gtfpf o`lfd qug jhls`stg gl gstfr s`gkprg gl

ulf phs`j`l eg fprgle`zfbg y kgbhrf jhlt`luf fprgle`gleh eg dhs grrhrgs y

fj`grths qug cfjgkhs gl jfef gltrgv`stf eg vgltf.

J. ^HDU@JF EG _GLUF

Dfs phdt`jfs rgdfj`hlfefs fd ^dflgfk`glth Gstrftm`jh eg _gltfs shl2

_gltfs e`rgjtfs h vgltfs `le`rgjtfs.- Zgml df `leustr`f y gd gstfeh eg

kfeurgz eg df gkprgsf, jhlsègrgkhs egjè`r s` vfkhs f vglegr gl ohrkf

e`rgjtf h `le`rgjtf jhkh ulf egj`s`l gstrftm`jf. Z` sg pdflò`jf vglegr gl

ohrkf e`rgjtf cfar qug flfd`zfr gd gsqugkf eg df prhp`f ougrf eg vgltfs, su

e`sgh y su gstrujturf2 gl jfka`h s` gd gsqugkf gs vglegr gl ohrkf `le`rgjtf

gd fld`s`s jfg sharg gd t`ph egd jflfd eg vgltf qug sg vf f fehptfr.

Egltrh eg gstg sgmkglth y eg dhs prheujths qug sg vf f jhkgrj`fd`zfr, sg

pugeg rgfd`zfr fd`flzfs gstrftm`jfs jhl shj`hs eg lgmhj`h, ego`l`r mrfehs eg

jhkprhk`sh h l`vgdgs eg ^frtlgrs.

Kgrjfehs.- Judgs shl dhs kgrjfehs qug vfkhs f ftfjfr8, gs

jdfvg gl gd egsfrrhddh egd pdfltgfk`glth gstrftm`jh eg vgltfs.

Gsth gs ego`l`r dfs mghmrfofs y dhs sgjthrgs `leustr`fdgs gl dhs jufdgs shkhs

ks jhkpgt`t`vhs gl gd lgmhj`h A1A. Fqu cfy kujcf `ltgrfjj`l jhl gd

rgf eg kfrigt`lm, qu`glgs prhphrj`hlfrfl `lohrkfj`l sglsàdg pfrf df thkf

eg egj`s`hlgs.

Eg fjugreh f df `lohrkfj`l suk`l`strfef phr gd kfrigt`lm phegkhs

gstfadgjgr gd phtglj`fd eg kgrjfeh y lugstrh scfrg phr dlgf eg prheujths.

Ugrr`thr`h2 Dhs tgrr`thr`hs shl dfs jugltfs (gkprgsfs, jd`gltgs y

prhspgjths) f dfs qug df ougrzf eg vgltfs vf f ftglegr jhkgrj`fdkgltg. Cfy

ulf pr`kgrf jdfsò`jfj`l eg fjugreh fd phrtg eg jfef ulf y fd phtglj`fd eg

vgltfs gl jfef ulf eg gddfs. Gx`stgl kgthehdhmfs gstrujturfefs dfs jufdgs

lhs pgrk`tgl

jfdò`jfr jfs` j`glto`jfkgltg gd phtglj`fd eg jfef jd`gltg. Df kgthehdhmf egd


35/86

"Ofjthr eg Lgmhj`h" afsfef gl gd pgro`d eg df jugltf, lugstrh

phs`j`hlfk`glth egltrh eg gddf y dfs Hphrtulèfegs eg Lgmhj`hs qug

gx`stgl pfrf gstg fh o`sjfd gs ulf eg dfs ks gx`thsfs.

Mruphs gjhlk`jhs.- Dhs mruphs gjhlk`jhs shl

jhlmdhkgrfehs eg gkprgsfs f vgjgs pfrt`j`pfltgs gl kgrjfehs e`vgrsò`jfehs,

dhs jufdgs gs rgjhkglefadg pdflò`jfr ul trftfk`glth gspgj`fd fpfrtg egd rgsth

eg dfs jugltfs egd tgrr`thr`h ego`lèh. Gd trftfk`glth pfrf gstg t`ph eg

jhlmdhkgrfehs sg cfjg f trfvs eg ulèfegs eg lgmhj`h sgpfrfefs jhlhjèfs

jhkh "Ftglj`l Jhkgrj`fd f Mrflegs Jugltfs" jhl ulf gstrujturf y ulf

ougrzf eg vgltfs gspgj`fdkgltg gltrglfefs.

Urfeg-hoo.- Gd trfeg-hoo sg prfjt`jf gspgj`fdkgltg gl df gtfpf eg

pdflò`jfj`l gstrftm`jf eg vgltf. Gstf phdt`jf s`mlò`jf qug pfrtg eg df thrtf

lh vfkhs f jhkgr phr egj`s`l prhp`f. Cfy rfzhlgs eg lgmhj`h ehleg df fdtf

mgrglj`f egjèg lh gltrfr gl egtgrk`lfefs

jugltfs f pgsfr eg sfagr qug gx`stgl hphrtulèfegs eg vgltf. Fs jhkh dhs

jhkprfehrgs pugegl egjè`r f jufd prhvggehr lh jhkprfrdg, dhs vglegehrgs

tfka`l egjè`khs f jufd jd`gltg lh vglegrdg.

^r`j`lm.- Df phdt`jf eg prgj`hs tfka`l gs ul pulth kuy sglsàdg pfrf gd

lgmhj`h. Z` egjè`khs qug prgj`h gs `mufd qug jhsth ks ut`dèfe (^;J+W), gd

rgf eg vgltfs mglgrfdkgltg sg kflgbf jhl

l`vgdgs e`st`lths eg ut`dèfe pgrk`tèhs y ego`lèhs gl gd kstgr pdfl.

Qgltfa`dèfe.- Z` egj`khs qug ^; J + W, W gs df ut`dèfe qug ego`lg df

rgltfa`dèfe egd lgmhj`h (Kfrmgl K ; W / ^9 y Kfri-up gs K-Wp ; W /

J). Df rgltfa`dèfe eg ulh lgmhj`h gst ohrkfef phr df rgltfa`dèfe

o`lflj`grf, df rgltfa`dèfe `kphs`t`vf y df rgltfa`dèfe hpgrft`vf. Gstf dt`kf

gs df qug lhs jhlvhjf y gst fshj`fef f dh e`jch gl phdt`jf eg prgj`hs.

Ofjturfj`l.- Dfs phdt`jfs eg vgltfs afsfefs gl ofjturfj`l shl fqugddfs qug

pr`hr`zfl gd "jfsc odhw" egd lgmhj`h ks qug df jfdèfe eg dfs vgltfs. Zhl

gstrftgm`fs eg vhdukgl qug mglgrfl mrflegs kfsfs eg odubh eg ohleh

mglgrfehs phr prgj`hs fdtfkgltg jhkpgt`t`vhs.

Qglgmhj`fj`l eg jhltrfths.- ^frf fqugddfs gkprgsfs eg sgrv`j`hs ul

pulth kuy `kphrtfltg egd ^G_ gs df phdt`jf eg rglgmhj`fj`l eg

jhltrfths.


36/86

G. U@^HZ EG _GLUFZ

Dfs vgltfs sg pugegl jdfsò`jfr sgml e`vgrshs jr`tgr`hs2

Egseg gd pulth eg v`stf egd ofar`jfltg2

_gltfs e`rgjtfs2 Dfs gkprgsfs ut`d`zfl su prhp`f ougrzf eg vgltfs. Dhs

vglegehrgs eg df gkprgsf shl oj`dgs eg jhltrftfr y kht`vfr. Gv`tfl gd

eòj`d prhadgkf eg gljhltrfr `ltgrkge`fr`hs juyf ougrzf eg vgltfs sgf egd

theh sft`sofjthr`f. Gs ks afrftf s` sg vgleg f jd`gltgs `kphrtfltgs.

_gltfs `le`rgjtfs2 Zg ut`d`zf f dhs gkpdgfehs eg dhs kge`fehrgs.

Dhs auglhs rgprgsgltfltgs jhlhjgl gd kgrjfeh y ddgvfl auglfs rgdfj`hlgs

jhl jd`gltgs `kphrtfltgs. F dhs rgprgsgltfltgs sg dgs pfmf jhk`s`l y lh

sugdehs y mfsths. Gl prheujths gstfj`hlfdgs rgprgsgltfl ul fchrrh

`kphrtfltg.

Zgml gd t`ph eg jd`gltg2

Kfyhrgh2 Gs fqugddf qug sg rgfd`zf gl jfltèfegs `kphrtfltgs,

mglgrfdkgltg f htrhs jhkgrj`fltgs. Df vgltf fd phr kfyhr h gd kfyhr`stf

lh vgleg phr ulèfegs. Gd kfyhr`stf lh vgleg fd jhlsukèhr o`lfd h

pad`jh gl mglgrfd. Gbgkpdh2 ^fdkhd`vg, Lgstd, O`scgr ^r`jg.

Kgluegh2 Dfs vgltfs shl rgfd`zfefs fd jhlsukèhr o`lfd pfrf su ush

jhkgrj`fd h pgrshlfd, rgfd`zfleh prgsgltfj`hlgs eg sus prheujths gl ks

eg ulf p`gzf h gl jfltèfegs kfyhrgs eg dfs kflgbfefs phr dhs

k`lhr`stfs. ^hr dh qug gs lgjgsfr`h phsggr gl ulf vfr`gefe eg kgrjfljfs

jhlhjèfs y prgst`m`fefs. Gbgkpdh2 Jhsjh, Zkfr & O`lfd, Hoo`jg Egpht.

Egtfdd`stf2 Gs df vgltf rgfd`zfef fd jhlsukèhr o`lfd pfrf ush lh

jhkgrj`fd9 fulqug df kfyhr pfrtg eg gstg t`ph eg vgltfs sg ddgvfl f jfah f

trfvs eg dfs t`glefs fd egtfddg y gs lgjgsfr`h gstfr fphyfeh phr ulf mrfl

vfr`gefe eg kgrjfljfs jhlhjèfs y prgst`m`fefs. Gbgkpdh2

Zhr`flf, Jhkgrj`fd kgx`jflf, Jfd`kfx, ]fdd Kfrt.

@leustr`fdgs2 Gs df vgltf qug sg rgfd`zf eg prheujthr f prheujthr.

^hr dh rgmudfr df gogjtf gl ohrkf e`rgjtf gd prheujthr y rgqu`grg eg ulf

auglf pdflgfj`l y prgpfrfj`l eg dhs vglegehrgs yf qug sg vf f trftfr jhl


37/86

gxpgrths.

^frt`judfrgs2 Gs df qug vf e`r`mèf fd jhlsukèhr o`lfd eg dhs frtjudhs qug

sg jhkgrj`fd`zfl, df pugegl gbgrjgr e`rgjtfkgltg fd prheujthr h fdmulh eg

sus `ltgrkge`fr`hs. Gbgkpdh2 Dhs frtjudhs qug phsggl dhs dhmht`phs eg dfs

gkprgsfs qug vfl f jhkpdgkgltfr f dhs qug sg jhkgrj`fd`zfl9 tfdgs

jhkh sgrv`ddgtfs, vfshs, tglgehrgs, gtj. h dhs `lsukhs tfdgs jhkh jfrlg,

pfpfs, fegrgzhs, gtj.9 eg gkprgsfs jhkh KjEhlfdes.

Zgml gd t`ph eg fjt`vèfegs qug rgfd`zfl dhs vglegehrgs

Jhkgrj`fdgs2 E`r`mèf pr`lj`pfdkgltg f dhs egtfdd`stfs jhl habgth eg

prhphrj`hlfrdgs df fs`stglj`f prhkhj`hlfd lgjgsfr`f f o`l eg `ljrgkgltfr

sus vhdkglgs eg vgltfs. Gbgkpdh2 Jhjf Jhdf, A`kah, Lgstd gltrg htrfs,

prhphrj`hlfl f t`glefs egtfdd`stfs jhkh Kgtrh, Uhttus, gtj., df puad`jèfe y

prhkhj`hlgs lgjgsfr`fs pfrf qug rgfd`jgl jhl kfyhr ofj`dèfe df vgltf

eg sus prheujths.

Qgpgt`t`vfs2 Zhl fqugddfs qug gogjtfl dhs ddfkfehs "thkfehrgs

eg pgeèhs" y pugegl sgr2

@ltgrlhs eg khstrfehr2 Zg gljugltrfl dhjfd`zfehs gl dfs

ho`j`lfs eg dhs gstfadgj`k`glths eg vgltfs y su fjt`vèfe sg rgeujg f

sgrv`r fd jd`gltg, qu`gl yf sfag qug vf f jhkprfr.

Gbgkpdh2 B&Jcgfsgg egag ddfkfr pgrè`jfkgltg f Ehk`lhs

^`zzf, pfrf vglegrdg dhs `lsukhs qug rgqu`grgl.

Gxtgrlhs2 _gltfs gl dfs qug gs eòj`d gljhltrfr jhl x`th lugvhs

jd`gltgs, jgltrlehsg gl vglegrdg fd k`skh mruph eg jd`gltgs, htrfs dlgfs

eg prheujths y/h sgrv`j`hs. Gbgkpdh2 _gltf eg sgmurhs eg Df phs`t`vf.

Qgpfrtèhrgs2 ^herfl jhlsègrfrsg jhkh ulf vfr`fj`l eg dfs vgltfs

rgpgt`t`vfs yf qug shdh vfrf gd cgjch eg qug gd vglegehr trfg jhls`mh

df kgrjfljf qug vf f jhdhjfr9 yf qug jufleh v`s`tf f su jd`gltg,

lhrkfdkgltg lh sfag julth dg vf f jhkprfr. Gbgkpdh2 Gd fmuf purò`jfef

y dfs mfsghsfs.

uthkt`jfs2 Ohrkf eg vgltf fd kgluegh gl df jufd df kgrjfljf sg


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gltrgmf f trfvs eg ulf kqu`lf fd `lsgrtfr dfs khlgefs gd jhlsukèhr. Df

trflsfjj`l gs jhkpdgtfef s`l df fyuef eg ul vglegehr gl gd khkglth

eg df vgltf. Gbgkpdh2 Dfs kqu`lfs eg mfsghsfs, j`mfrrhs, pgrè`jhs,

pfpfs y eudjgs, gtj.

gltf f ehk`j`d`h2 Gstg t`ph eg vgltfs sg pugegl hpgrfr eg eògrgltgs

kflgrfs, jhkh shl2

Gl Jfeglf2 Zg `lj`tf fd vglegehr f fprhvgjcfr fdmulfs rgdfj`hlgs

pgrshlfdgs pfrf thkfrdfs jhkh prhspgjths fd `l`j`fr su dfahr eg vgltfs.

Gbgkpdh2 Hròdfkg.

^hr tgdohlh2 Jhls`stg gl sgdgjj`hlfr egd e`rgjthr`h tgdgol`jh lkgrhs

fd fzfr, sg jhkul`jf jhl df pgrshlf y sg dg gxpd`jf

gd kht`vh eg df ddfkfef y fs jhlgjtfr ulf phsàdg j`tf pfrf rgfd`zfr gd

prhjgsh eg vgltfs. Gbgkpdh2 Fvfltgd.

Gl rgul`hlgs2 Zg hrmfl`zf ulf rgul`l gl jfsf eg ul fk`mh h flo`tr`l

pfrf khstrfr dfs dlgfs eg prheujths. Zg ef ul hasgqu`h eg fjugreh jhl gd

mrfeh eg x`th eg df rgul`l. Gbgkpdh2 Dfs rgprgsgltfltgs eg vgltfs eg

gkprgsfs jhkh Wl`qug h Lfturf hrmfl`zfl jhl sus jd`gltfs orgjugltgs

"pfrtys eg egkhstrfj`l", gl dhs qug f dfs flo`tr`hlfs sg dgs cfjgl

hasgqu`hs egpgle`gleh gd vhdukgl eg vgltfs dhmrfeh.

Eg rgvgltf2 Dfs gkprgsfs, kge`fltg flulj`hs gl df prglsf h jhltrfths

pgrshlfdgs, rgjdutfl mgltg e`spugstf f prhkhvgr sus prheujths.

^hr jfkafjgh2 Gs df vgltf jds`jf f ehk`j`d`h9 qug jhls`stg gl vglegr

eg pugrtf gl pugrtf jhl gd habgth eg gljhltrfr phsàdgs jhlsukèhrgs eg

ul egtgrk`lfeh frtjudh. Gbgkpdh2 Dfs ks jhkulgs shl dfs

glj`jdhpge`fs, frtjudhs eg agddgzf y egd chmfr.

^hr jhrrgh2 F trfvs eg df jhrrgsphleglj`f sg prhphlg df vgltf jhl

df fyuef eg ohddgths, jftdhmhs, d stfs eg prgj`hs, prhkhj`hlgs, gtj.

Gbgkpdh2 dfs gkprgsfs qug ut`d`zfl ks jhklkgltg gstg t`ph eg

vgltfs shl pgrè`jhs, susjr`pj`hlgs eg rgv`stfs, afljhs y jhkpffs eg

tgdohlhs.

^hr `ltgrlgt2 Chy ef gs ulf eg dfs pr`lj`pfdgs ohrkfs eg vglegr

egaèh fd `kpfjth qug gstl tgl`gleh dfs

jhkputfehrfs df eòus`l y gd fjjgsh @ltgrlgt qug t`glgl tflth


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vglegehrgs (pfrf flulj`frsg), jhkh jhkprfehrgs pfrf ausjfr dhs

prheujths y/h sgrv`j`hs qug lgjgs`tfl s`l tglgr qug sfd`r eg sus jfsfs y f

df vgz tglgr fjjgsh f ul kfyhr lkgrh eg phsà`dèfegs.

QGZGF C@ZUQ@JF EGD KGQJFEH KHEGDH EG CWLWJH

Gl gd fh 6071, df Kul`j`pfdèfe ^rhv`lj`fd eg Culujh jhkprf ul tgrrglh

jhl df o`lfdèfe eg jhlstru`r ul kgrjfeh, y gl gsg k`skh fh dh gbgjutf, pgrh, shdh

ulf pfrtg, yf qug dhs fdrgegehrgs grfl gspfj`hs egs`mlfehs pfrf dhs phadfehrgs

eg dfs zhlfs rurfdgs, qu`glgs trffl sus prheujths pfrf phegr vglegrdhs (chy shl

dhs pugsths fzudgs).

Gl 600?, sg ef df dgy eg pr`vft`zfj`l L 1?7?0, rgmdfkgltfeh phr gd

Egjrgth Zuprgkh L >5, gl df jufd sg gspgjò`jfaf qug gd Kgrjfeh Khegdh tglf

qug pfsfr f kflhs eg dhs jhkgrj`fltgs, jhlhj`lehsg e`jcf dgy gl gd fh 6000, sg

`l`j`f ul prhjgsh eg fjj`l eg jukpd`k`glth f df Kul`j`pfdèfe ^rhv`lj`fd eg

Culujh, qug pfrf gsg glthljgs tglf jhkh fdjfdeg fd sghr Frludoh Kglehzf,

qu`gl oug vfjfeh gsg k`skh fh, phr dh qug gltr jhkh fdjfdeg gd sghr

Glr`qug Qhbfs Cufkl.

^frf gd fh 1>>6, gd Kgrjfeh Khegdh eg Culujh dg mflf gd bu`j`h eg

pr`vft`zfj`l f df Kul`j`pfdèfe ^rhv`lj`fd eg Culujh, pgrh, sfdg ulf lugvf

dgy, df Dgy L 1=>>6 jhl EZ L>1, gl df qug sg

gspgjò`jfaf qug s` gl Kgrjfeh lh sg pr`vft`zfaf, df Kul`j`pfdèfe ^rhv`lj`fd eg

Culujh pherf phlgrdh gl jhljgs`l f htrfs gkprgsfs `lvgrshrfs. Z`l gkafrmh,

pfrf phegr pr`vft`zfr gd Kgrjfeh tglfl qug

vgl`r prhogs`hlfdgs eg df jùefe eg D`kf, pfrf dh jufd sg ddgm f ul fjugreh gl

ulf fsfkadgf gxtrfhre`lfr`f, df jufd grf qug thehs dhs shj`hs tglfl qug fahlfr df

sukf eg s/. 7.>> pfrf phegr juar`r dhs chlhrfr`hs y v`t`jhs eg dhs prhogs`hlfdgs,

pgrh dhs shj`hs lh ddgmfrhl f efr dh juhtf, phr dh qug egbfrhl gsg tgkf, s`l tglgr

kfyhr jhlhj`k`glth pfrf gd s`mu`gltg fh.

Gl gd 1>>:, gltrf jhkh fdjfdeg prhv`lj`fd gd sghr Geufreh K`rfvfd Ugkpdh,

f qu`gl df gkprgsf ^DFRF _GF dg cfaf horgjèh df sukf eg s/. 67>>>,>>>.>>

phr gd tgrrglh y dhs jhkgrj`fltgs egd kgrjfeh lh phefl juar`r gsg khlth, gs phr

gddh qug gd fdjfdeg sg l`gmf f pr`vft`zfr gd kgrjfeh y sg fpgrturf trgs bu`j`hs qugeurfrhl juftrh fhs y qug tuvh jhkh ofddh ofvhrfadg pfrf dhs jhkgrj`fltgs egd


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Kgrjfeh Khegdh eg Culujh. Fd efrsg dfs lugvfs gdgjj`hlgs prhv`lj`fdgs, p`greg

gd sghr Geufreh K`rfafd y gd bugz dg ef ul udt`ktuk, df jufd grf pr`vft`zfr gd

kgrjfeh gl ehs efs, jfsh jhltrfr`h sgrf egst`tuèh eg su jfrmh y shkgtèh f

pfmfr ulf kudtf, jhkh lh tglf htrf hpj`l, `lv`tf fd Jhlsgbh Lfj`hlfd eg

Ufsfj`hlgs y gk`tg ul ehjukglth gl df qug sg gspgjò`jfafl ehs hpj`hlgs, df

pr`kgrf grf jhkprfr gd tgrrglh phr ul `kphrtg eg s/.67>>,>>>.>> y df sgmulef

hpj`l grf hogrtf gd tgrrglh phr ul `kphrtg eg

s/.67>>>,>>>.>>, dhs jhkgrj`fltgs hptfrhl phr df pr`kgrf hpj`l y jfef shj`h

fphrt s/.6,637.>>

^frf gd :> eg sgt`gkarg eg 1>>?, gd Kgrjfeh Khegdh eg Culujh pfsf

f sgr pr`vfeh, pgrh fl sgmuf s`gleh fek`l`strfeh phr df Kul`j`pfdèfe

^rhv`lj`fd eg Culujh cfstf gd 11 eg glgrh eg

1>>=, gs egseg gsf ogjcf qug gd Kgrjfeh Khegdh gs pr`vfeh, fulqug fl t`glg

bu`j`hs pgle`gltgs jhkh df ludèfe egd jhltrfth eg df jhkprfvgltf egd Kgrjfeh

Khegdh eg Culujh, jhl gd sghr Bgss M`dgs Fd`pfsfmf (Kul`j`pfdèfe ^rhv`lj`fd

eg Culujh.

@dustrfj`l 6>. Gstrujturf Hrml`jf egd Kgrjfeh Khegdh eg Culujh

Fsfkadgf eg Zhj`hs

E`rgjthr`h

Fshj`fj`l Orgltg eg Egoglsf eg dhs UrfafbfehrgsOhrkfdgs egd Kgrjfeh Khegdh eg Culujh.

^rgsègl

Fek`l`strfehr

^grshlfd eg Zgmurèfe ^grshlfd eg D`kp`gzf

OWGLUG 2 Flthl`h Ufdglfs _grrhjfd.GDFAHQFJ@L2 Ugs`stf

1.: EGO@L@J@LGZ JHLJGÛWFDGZ

Jfdèfe2 Jhlbulth eg prhp`gefegs `lcgrgltgs f ul habgth qug dg


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jhlo`grgl jfpfjèfe pfrf sft`sofjgr lgjgsèfegs `kpdj`tfs h gxpdj`tfs.

Jfdèfe Gxtgrlf2 Jhrrgsphleg f df sft`sofjj`l eg dhs jd`gltgs.

^frf su dhmrh rgqu`grg prhphrj`hlfr prheujths h sgrv`j`hs qug sft`sofmfl dfs

gxpgjtft`vfs egd jd`gltg pfrf gstfadgjgr dgfdtfe jhl gd k`skh y eg gsg kheh

kgbhrfr df pfrt`j`pfj`l gl gd kgrjfeh.

Jfdèfe @ltgrlf2 Jhrrgsphleg fd kgbhrfk`glth eg df hpgrfj`l `ltgrlf eg

ulf jhkpff. U`glg phr habgt`vh `kpdgkgltfr dhs kge`hs pfrf pgrk`t`r df

kgbhr egsjr`pj`l phsàdg eg df hrmfl`zfj`l pfrf egtgjtfr y d`k`tfr dhs

oulj`hlfk`glths ljhrrgjths.

Jfdèfe eg Zgrv`j`h2 Gs df jhkpfrfj`l gltrg dh qug gd jd`gltg gspgrf

rgjà`r y dh qug rgfdkgltg rgjàg h d pgrjàg qug rgjàg.

Jhkprf phr `kpudsh2 Gs ul t`ph eg jhkprf qug sg rgfd`zf

gsphltlgfkgltg, eg ohrkf lh prgkge`tfef. Dhs frtjudhs qug sg cfl

jhkprfeh phr `kpudsh jhrrgsphlegl f ul jhkphrtfk`glth egd

t`ph2 Dh v`, kg must y dh jhkpr.

Jhkul`jfj`l2 gs gd prhjgsh kge`fltg gd jufd sg pugeg trflsk`t`r

`lohrkfj`l eg ulf gltèfe f htrf. Dhs prhjgshs eg jhkul`jfj`l shl

`ltgrfjj`hlgs kge`fefs phr s`mlhs gltrg fd

kglhs ehs fmgltgs qug jhkpfrtgl ul k`skh rgpgrthr`h eg s`mlhs y

t`glgl ulfs rgmdfssgk`t`jfs jhkulgs.

Jhlsukèhr2 Gs ulf pgrshlf u hrmfl`zfj`l qug egkflef a`glgs h

sgrv`j`hs prhphrj`hlfehs phr gd prheujthr h gd prhvggehr eg a`glgs h

sgrv`j`hs. Gs egj`r, gs ul fmgltg gjhlk`jh jhl ulf sgr`g eg lgjgsèfegs y

egsghs qug jugltf jhl ulf rgltf e`sphlàdg jhl df qug pugeg sft`sofjgr gsfs

lgjgsèfegs y egsghs f trfvs eg dhs kgjfl`skhs eg kgrjfeh.

Egtfdd`stf2 Ufka`l ddfkfeh k`lhr`stf, gs df gkprgsf jhkgrj`fd

h pgrshlf gl rm`kgl eg futlhkh qug vgleg prheujths fd jhlsukèhr

o`lfd. Zhl gd dt`kh gsdfal egd jflfd eg e`stràuj`l, gd qug gst gl

jhltfjth jhl gd kgrjfeh.

E`sgh egd Glvfsg2 Gs ulf fjt`vèfe egltrh egd e`sgh `leustr`fd

qug sg ege`jf f egsfrrhddfr lugvhs glvfsgs, tflth pfrf prheujth gl vgltf,

jhkh pfrf dhs qug sgrl dflzfehs fd kgrjfeh gl gd outurh. Gd e`sgh eg

glvfsgs t`glg ulf ehadg ofjgtf2e`sgh mro`jh ye`sgh gstrujturfd.Gsjfpfrftg2 Ufka`l ddfkfeh v`tr`lf h vèr`grf gs gd gspfj`h s`tufeh gl
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df ofjcfef eg dhs gstfadgj`k`glths jhkgrj`fdgs egst`lfeh f gxcà`r trfs ul

jr`stfd ulf kugstrf eg dhs prheujths h sgrv`j`hs qug sg horgjgl gl gd

`ltgr`hr. Gd gsjfpfrftg jhltràuyg tflth f df vgltf jhkh f df auglf `kfmgl

egd gstfadgj`k`glth.

Kgrjfeh2 Gs jufdqu`gr jhlbulth eg trflsfjj`hlgs h fjugrehs eg

`ltgrjfka`h eg a`glgs h sgrv`j`hs gltrg `le`vèuhs h fshj`fj`hlgs eg

`le`vèuhs. Ufka`l pugeg `ltgrprgtfrsg jhkh df `lst`tuj`l u hrmfl`zfj`l

shj`fd f trfvs eg df jufd dhs hogrtfltgs (prheujthrgs y vglegehrgs) y

egkflefltgs (jhlsukèhrgs h jhkprfehrgs) eg ul egtgrk`lfeh t`ph eg

a`gl h eg sgrv`j`h, gltrfl gl gstrgjcf rgdfj`l jhkgrj`fd f o`l eg rgfd`zfr

faulefltgs trflsfjj`hlgs jhkgrj`fdgs.

Kfrigt`lm2 Gs gd prhjgsh shj`fd yfek`l`strft`vh phr gd qug dhs mruphs g

`le`vèuhs sft`sofjgl sus lgjgsèfegs fd jrgfr g `ltgrjfka`fr a`glgs y

sgrv`j`hs.

Kgrjcfle`s`lm2 Gs gd jhlbulth eg fjt`vèfegs qug pgrk`tgl ulf kfyhr

vfdhrfj`l egd prheujth phr pfrtg egd jhlsukèhr gl gd pulth eg vgltf.

^fjifm`lm2 Ufka`l ddfkfeh gkafdfbg h gkpfqug, gs ulrgj`p`gltg h

glvhdturf qug jhlt`glg prheujths eg kflgrf tgkphrfd pr`lj`pfdkgltg pfrf

fmrupfr ulèfegs eg ul prheujth pglsfleh gl su kfl`pudfj`l, trflsphrtg

yfdkfjglfbg.

^grsufe`r2 Gs df `loduglj`f shj`fd eg dfs jrgglj`fs, fjt`tuegs,

`ltglj`hlgs,kht`vfj`hlgs yjhkphrtfk`glths. Df pgrsufs`l gs ul prhjgsh

egst`lfeh f jfka`fr eg ulf pgrshlf (h ul mruph eg) df fjt`tue h

jhkphrtfk`glth cfj`f fdml gvglth, ègf, habgth h pgrshlf(s),

kge`fltg gd ush eg pfdfarfs gsjr`tfs h

cfadfefs pfrf trflsk`t`r `lohrkfj`l, sglt`k`glths, h gd

rfzhlfk`glth, h ulf jhka`lfj`l eg dhs k`skhs

^rheujth2 Gs fqugddh qug cf sèh ofar`jfeh jhl df `ltglj`l eg sft`sofjgr

fqugddh qug lgjgs`tf h qug egsgf ul jhlsukèhr.

ûlth eg _gltf2 Gs gd dumfr gl gd qug gogjtufkhs ulf trflsfjj`l

jhkgrj`fd eg jhkprf-vgltf.

ûad`jèfe2 Gs ulf ohrkf eg jhkul`jfj`l jhkgrj`fd qug `ltgltf

`ljrgkgltfr gd jhlsukh eg ul prheujth h sgrv`j`h f trfvs eg dhs kge`hs egjhkul`jfj`l
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Qgltfa`dèfe2 Gs df jfpfjèfe eg prheuj`r h mglgrfr ul aglgo`j`h

fe`j`hlfd sharg df `lvgrs`l h gsougrzh rgfd`zfeh.

Zgrv`j`h2 Wl sgrv`j`h gs gd rgsudtfeh eg ddgvfr f jfah

lgjgsfr`fkgltg fd kglhs ulf fjt`vèfe gl df `ltgrofz gltrg gd prhvggehr y gd

jd`gltg y mglgrfdkgltg gs `ltflmàdg. Ufka`l gs

gd jhlbulth egfjt`vèfegs qug rgsphlegl f dfs lgjgsèfegs eg uljd`gltg.

Zurtèh2 Gs gd jhlbulth eg rgogrglj`fs qug horgjg ul

gstfadgj`k`glth jhkgrj`fd f su jd`gltgdf jdfvg pfrf sft`sofjgrdg ulfs

egtgrk`lfefs lgjgsèfegs h egsghs, jhlst`tuygleh su phs`j`hlfk`glth

gstrftm`jh gl gd kgrjfeh y pgrk`t`gleh fd egtfdd`stf hatglgr aglgo`j`hs

qug rgltfa`d`jgl su lvgrs`l.

_gltf2 Gs ulf eg dfs fjt`vèfegs ks prgtgleèfs phr gkprgsfs,

hrmfl`zfj`hlgs h pgrshlfs qug horgjgl fdmh (prheujths, sgrv`j`hs u htrhs)

gl su kgrjfeh kgtf, egaèh f

qug su x`th egpgleg e`rgjtfkgltg eg df jfltèfe eg vgjgs qug rgfd`jgl

stf fjt`vèfe, eg dh a`gl qug dh cfmfl y eg jul rgltfadg dgs rgsudtg

cfjgrdh.

1.5 Z@ZUGKF EG C@ÛGZ@Z

F jhlt`lufj`l sg kugstrf df c`ptgs`s mglgrfd y dfs c`ptgs`s gspgjo`jfs

rgspgjt`vfkgltg.

1.5.6 C`ptgs`s Mglgrfd

Gd kgrjcfle`s`lm sg rgdfj`hlf phs`t`vfkgltg jhl dfs vgltfs eg dhs


1.5.1 C`ptgs`s Ludf

Gd kgrjcfle`s`lm lh sg rgdfj`hlf phs`t`vfkgltg jhl dfs vgltfs eg dhs jhkgrj`fltgs

egd Kgrjfeh Khegdh Eg Culujh

1.5.: C`ptgs`s Gspgjo`jfs

Gd kgrjcfle`s`lm v`sufd sg rgdfj`hlf phs`t`vfkgltg jhl dfs vgltfs eg dhs


Gd kgrjcfle`s`lm eg mgst`l sg rgdfj`hlf eg kflgrf phs`t`vf jhl dfs vgltfs

eg dhs jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh.

Gd kgrjcfle`s`lm eg sgeujj`l sg rgdfj`hlf eg ohrkf phs`t`vf jhl dfs vgltfseg dhs jhkgrj`fltgs egd Kgrjfeh Khegdh eg Culujh.
http://es.wikipedia.org/wiki/Actividad_econ%C3%B3micahttp://es.wikipedia.org/wiki/Cliente_%28econom%C3%ADa%29http://es.wikipedia.org/wiki/Cliente_%28econom%C3%ADa%29http://es.wikipedia.org/wiki/Actividad_econ%C3%B3mica


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1.7 Z@ZUGKF EG _FQ@FADGZ

Gd prgsgltg trfafbh jhlt`glg ehs vfr`fadgs qug shl eg kujcf `kphrtflj`f,

df vfr`fadg `legpgle`gltg y df vfr`fadg egpgle`gltgs, dfs jufdgs sg egtfddfl f

jhlt`lufj`l2

1.7.6 vfr`fadg egpgle`gltg

_gltfs

1.7.1 vfr`fadg `legpgle`gltg

Kgrjcfle`s`lm

@dustrfj`l 6. _fr`fadgs

_FQ@FADG

@LEG^GLE@GLUG

_FQ@FADG

EG^GLE@GLUG

KGQJCFLE@Z@LM

GDFAHQFJ@L2 tgs`stf

GDFAHQFJ@L2 tgs`stf.

_GLUFZ


45/86

1.? H^GQFJ@HLFD@RFJ@L EG DFZ _FQ@FADGZ

Df hpgrfj`hlfd`zfj`l eg dfs vfr`fadgs sg egtgrk`lf f jhlt`lufj`l2

@dustrfj`l :. Hpgrfj`hlfd`zfj`l eg dfs

_fr`fadgs

_FQ@FADGZ E@KGLZ@HLGZ @LE@JFEHQGZ

KGQJCFLE@Z@

LM (_FQ@FADG

@LEG^GLE@GLU

G)

Kgrjcfle`s`lm

_`sufd

^fjifm`lm h glvfsgFrqu`tgjturf h lorfgstrujturf

Gsjfpfrft`skh u hogrtfs

Ftkhsogrf h fka`gltg

Kgrjcfle`s`lm eg

Mgst`l

Fld`s`s h gstue`h eg kgrjfeh

Zurtèh

Qgltfa`dèfeKgrjcfle`s`lm eg

Zgeujj`l Jhkprfs phr ltgrlgt

_GLUFZ

(_FQ@FAD

G

EG^GLE@GLU

G)

_gltf Z`kpdg

^rgpfrfj`l

_grò`jfj`l

Fjgrjfk`glth

^rgsgltfj`l

Frmukgltfj`lJ`grrg

Fld`s`s

GDFAHQFJ@L2 tgs`stf


46/86

JF^UWDH @@@

KGUHEHDHM@F EG DF

@L_GZU@MFJ@HL

:.6 U@^H EG @L_GZU@MFJ@L

Gd prgsgltg trfafbh eg `lvgst`mfj`l sg glkfrj egltrh eg dfs

s`mu`gltgs t`phdhmfs eg lvgst`mfj`l2

:.6.6 Glohqug

Gd prgsgltg `lohrkg eg tgs`s t`glg ul glohqug jufd`tft`vh.

:.6.1 ^hr su fdjfljg h l`vgd

Df phadfj`l gst egtgrk`lfef phr dhs jhkgrj`fltgs egd Kgrjfeh

Khegdh eg Culujh.

Gd prgsgltg trfafbh eg `lvgst`mfj`l sg ua`jf gl gd l`vgd egsjr`pt`vhjhrrgdfj`hlfd, phrqug lhs prgtgleg egsjr`a`r Kgrjfeh Khegdh eg Culujh.

:.6.: E@ZGH EG @L_GZU@MFJ@L

Gd e`sgh egd prgsgltg trfafbh eg `lvgst`mfj`l gs lh prhafa`dst`jh

`ltglj`hlfd jhl su vfr`fltg trflsfjj`hlfd, ehleg sg gstue` df rgdfj`l eg dfs

vfr`fltgs qug shl gd kgrjcfle`s`lm y dfs vgltfs.

Gd gsqugkf sg e`sgf f jhlt`lufj`l2

S

Kh r

P


47/86

Eleg2

Kh ; Kugstrf

S ; Kgrjcfle`s`lm

P ; _gltfs

r ; Qgdfj`l

:.1 ^HADFJ@L P KWGZUQF

Df phadfj`l y kugstrf qug sg egtgrk`lfrhl shl dhs s`mu`gltgs2

:.7.6 Egtgrk`lfj`l eg df ^hadfj`l

Gd Kgrjfeh Khegdh eg Culujh jugltf jhl 663> shj`hs gltrg vfrhlgs

y kubgrgs eg fjugreh f df `lohrkfj`l ar`lefef phr gd fek`l`strfehr egd

Kgrjfeh Khegdh eg Culujh, gd Zr. B`kk Lhdfsjh Jhtr`lf.

:.7.1 Jfrfjtgrst`jfs eg df phadfj`l

Df phadfj`l gstuvh jhlst`tu`ef phr dhs jhkgrj`fltgs egd

Kgrjfeh Khegdh eg Culujh gltrg vfrhlgs y kubgrgs.

:.7.: Kugstrf

^frf gd prgsgltg trfafbh eg `lvgst`mfj`l lugstrf kugstrf oug eg 10>

shj`hs (jhkgrj`fltgs) egd Kgrjfeh Khegdh eg Culujh. Df tjl`jf eg

kugstrgh qug sg gkpdg gs gd lh prhafa`dst`jh `ltglj`hlfd phrqug sg rgfd`z

sharg df afsg egd jhlhj`k`glth y jr`tgr`hs egd `lvgst`mfehr.

:.: UJL@JFZ G @LZUQWKGLUHZ EG QGJHDGJJ@HL EG EFUHZ

Dfs tjl`jfs g `lstrukglths qug sg ut`d`zfrfl eurfltg gd trfafbh egjfkph jhl df o`lfd`efe eg rgjhmgr efths rgdfj`hlfehs jhl gd prgsgltg trfafbh


48/86

eg lvgst`mfj`l, sg egtfddfl f jhlt`lufj`l2

@dustrfj`l 66. Ujl`jfs g @lstrukglths eg @lvgst`mfj`l

UJL@JFZ @LZUQWKGLUHZ F^D@JFJ@L / WZH

Gljugstf Jugst`hlfr`h Jhkgrj`fltgs

Hasgrvfj`l Muf eg hasgrvfj`l @lvgst`mfehrgs

Gltrgv`stf Muf eg gltrgv`stf Jhkgrj`fltgs

GDFAHQFJ@L2 tgs`stf.

:.5 ^QHJGZFK@GLUH P ^QGZGLUFJ@L EG EFUHZ

Gl gd prgsgltg trfafbh eg `lvgst`mfj`l, pfrf df jheò`jfj`l,

tfaudfj`l, jdfsò`jfj`l y hreglfk`glth eg df `lohrkfj`l sg cfrf ush eg dh

s`mu`gltg2

Gstfest`jf egsjr`pt`vf pfrf jfef vfr`fadg2

E`stràuj`l eg orgjuglj`fs2 Qgdft`vf, fashdutf y orgjuglj`f

fjukudfef.

Dfs kgeèfs eg tgleglj`f jgltrfd2 Df khef, df kge`flf y df kge`f.

Dfs kgeèfs eg vfr`fa`dèfe2 Gd rflmh, df egsv`fj`l

gstlefr y df vfr`flzf.

O`lfdkgltg df prgsgltfj`l eg df `lohrkfj`l sg rgfd`zfr gl gsjr`th y

ut`d`zfleh mro`jhs gstfest`jhs.


49/86

JF^@UWDH @_

5.6 QGZGLUFJ@HL EG EFUHZ.

Gl gd prgsgltg trfafbh eg `lvgst`mfj`l sg rgfd`z ulf gljugstf gd jufd lhs pgrk`t`

rgjhdgjtfr `lohrkfj`l y prhjgsfrdf jhl df o`lfdèfe eg gltglegr df prhadgkt`jf eg df

`lvgst`mfj`l.

^QGMWLUF 6

Wl fegjufeh glvfsg eg sus prheujths dhmrf pgrsufe`r f dhs jd`gltgs,

X`lvhdujrlehlhs gl gd prhjgsh eg vgltf8

JWFEQH L6

Orgjuglj`f ^hrjgltfbg ^hrjgltfbg

vdèh

^hrjgltfbg

fjukudfeh

_dèhs

phjfs vgjgs 1 6>,> 6>,> 6>,>

kujcfs vgjgs 5 1>,> 1>,> :>,>

Z` 65 =>,> =>,> 6>>,>

Uhtfd 1> 6>>,> 6>>,>

OWGLUG2 JWGZU@HLFQ@H

GDFAHQFJ@HL2 ^QH^@F EGD @L_GZU@MFEHQ

MQFO@JH L 6

OWGLUG2 JWFEQH

GDFAHQFJ@HL2 ^QH^@F EG @ @L_GZU@MFEHQ


50/86

@LUGQ^QGUFJ@HL

Zg pugeg hasgrvfr gl gd s`mu`gltg juferh qug ul 6>% eg dhs gljugstfehs jrgg qug phjfs

vgjgs gd glvfsg egd prheujth pgrsufeg f dhs jd`gltgs gl gd prhjgsh eg vgltf gsth sg egag

f qug dh jhkgrj`fltgs egsjhlhjgl eg dfs vgltfbfs qug mglgrf df gltrgmf eg prheujth gl

ul glvfsg fegjufeh dh qug ohkgltfrf kujch ks dfs vgltfs. Fs jhkh tfka`l ul 1>% eg dhs gljugstfehs kflògstfrhl qug kujcfs vgjgs gd glvfsg egd prheujth pgrsufeg f

dhs jd`gltgs gl gd prhjgsh eg vgltf pgrh lh df fafrjf jhkpdgtfkgltg gsh qu`grg egj`r qug

gx`stg ul phjh eg `ljgrtèukarg gl df prgsgltfj`l egd glvfsg egd prheujth. Fs jhkh

tfka`l ul =>% eg gljugstfehs kflògstfrhl qug s` ul fegjufeh glvfsg eg dhs

prheujth dhmrf pgrsufe`r f dhs jd`gltgs gl gd prhjgsh eg vgltf dh jufd lhs fo`rkf qug df

mrfl kfyhrf eg gljugstfehs jhlhjgl df `kphrtflj`f eg ul fegjufeh glvfsg egd

prheujth.

^QGMWLUF 1

Wlf lorfgstrujturf fegjufef, hreglfef y ftrfjt`vf mglgrf ul fka`gltg prhp`j`h

pfrf df vgltf eg sus prheujths8

JWFEQH L1


vdèh

^hrjgltfbg

fjukudfeh

_dèhs

Lh 6 7,> 7,> 7,>

phjfs vgjgs = :7,> :7,> 5>,>

kujcfs vgjgs 5 1>,> 1>,> ?>,>

Z` 3 5>,> 5>,> 6>>,>

Uhtfd 1> 6>>,> 6>>,>


GDFAHQFJ@HL2 ^QH^@F EGD @L_GZU@MFEHQ


51/86

MQFO@JH 1

OWGLUG2 JWFEQH


@LUGQ^QGUFJ@HL

Zg pugeg hasgrvfr gl gd s`mu`gltg juferh qug ul 7% eg gljugstfehs lh jrggl qug ulf

`lorfgstrujturf fegjufef mglgrg ul fka`gltg prhp`j`h pfrf df vgltf eg sus prheujths

gsth sg egag f qug qu`zs h tglmfl jhlhj`k`glths qug gd dumfr gl ehleg sg egsfrrhddfldfs vgltfs gs kuy `kphrtfltg yf qug mglgrf ul fka`gltg gl ehleg dfs pgrshlfs vfl f

rgfd`zfr sus jhkprfs. Fs jhkh tfka`l ul :7% eg gljugstfeh jrggl qug phjfs vgjgs gd

fka`gltg `loduyf gl df vgltfs eg dhs prheujths dh jufd mglgrf ul mrfeh eg `ljgrt`eukarg

gl gddhs. Fs` tfka`l ul 1>% eg gljugstfeh jrggl qug kujcfs vgjgs ulf `lorfgstrujturf

fegjufef mglgrf ul fka`gltg prhp`j`h pfrf df vgltf eg sus prheujths y ul 5>% jrgg qug

s` ulf `lorfgstrujturf fegjufef mglgrf ul fka`gltg prhp`j`h pfrf df vgltf yf qug shl

zhlfs eg jhljurrglj`f eg pgrshlfs dh jufd jhlddgvf f qug jhlsukfl ks dhs prheujths.

^QGMWLUF

Wlf fegfjufef gxpd`jfj`hl eg dfs hogrtfs y prhkhj`hlgs gs ul ofjthr

egtgrk`lfltg pfrf gd j`grrg eg dfs vgltfs8

JWFEQH L:


52/86


vdèh

^hrjgltfbg

fjukudfeh

_dèhs

Lh 1 6>,> 6>,> 6>,>

phjfs vgjgs 6 7,> 7,> 67,>

kujcfs vgjgs = :7,> :7,> 7>,>

Z` 6> 7>,> 7>,> 6>>,>

Uhtfd 1> 6>>,> 6>>,>



MQFO@JH :

OWGLUG2 JWFEQH


@LUGQ^QGUFJ@HL

Gl gd s`mu`gltg juferh sg pugeg hasgrvfr qug ul 6>% eg gljugstfehs jrgg qug lh gs

lgjgsfr`h egsfrrhddfr ulf fegjufef gxpd`jfj`l eg dfs hogrtfs y prhkhj`hlgs pfrf gd j`grrg

eg dfs vgltfs gsth sg egag f qug lh rgfd`zfl tjl`jfs eg prhkhj`hlfr dhs prheujths y

kujch kglhs sfagl jkh cfjgrdfs yf qug egsjhlhjgl tjl`jfs eg kfrigt`lm fs tfka`l

ul 7%eg dhs gljugstfehs t`glgl dfs k`skfs jfrfjtgrst`jfs eg yf kglj`hlfehs fs jhkhtfka`l ul :7 y 7> % eg dhs gljugstfeh kflò`gstfl qug kujcfs vgjgs y s`


53/86

rgspgjt`vfkgltg shl lgjgsfr`fs ulf gxpd`jfj`l eg df hogrtfs yf qug gstfs mglgrfl ulf

gxpgjtft`vf phr pfrtg egd jhlsukèhr.

^QGMWLUF 5

Gd fka`gltg egd kgrjfeh khegdh eg Cuflujh gs fegjufeh pfrf `kpudsfr sus

vgltfs8

JWFEQH L5


vdèh

^hrjgltfbg

fjukudfeh

_dèhs

lh ? :>,> :>,> :>,>

phjfs vgjgs 1 6>,> 6>,> 5>,>

kujcfs vgjgs = :7,> :7,> =7,>

s` 7 17,> 17,> 6>>,>

Uhtfd 1> 6>>,> 6>>,>



MQFO@JH 5

OWGLUG2 JWFEQH


@LUGQ^QGUFJ@HL


54/86

Gl gd s`mu`gltg juferh sg pugeg hasgrvfr qug ul :>% eg dhs gljugstfehs lh jrgg qug gd

fka`gltg egd kgrjfeh gs fegjufeh pfrf `kpudsfr sus vgltfs yf qug kglj`hlfl qug gd

kgrjfeh lh sg gljugltrf gl dfs kgbhrgs jhle`j`hlgs y phr gleg lh dgs fyuef f mglgrfr ul

fka`gltg prhp`j`h pfrf gd prhjgsh eg vgltfs phrqug lh fyuef f gst`kudfr df kgltg eg dhs

jhlsukèhrgs fukgltfleh eg gstf kflgrf dfs prhafa`dèfegs eg jhkprf phr htrh dfeh sg

hasgrvf qug dhs gspfj`hs shl kuy rgeujèhs, ul 6>% jrgg qug phjfs vgjgs, ul :7%

kflògst qug gd fka`gltg egd kgrjfeh khegdh gs fegju

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