analisis laporan keuangan dengan mengunakan metode common-size dan analisis rasio studi kasus (di 5...

8/2/2019 ANALISIS LAPORAN KEUANGAN DENGAN MENGUNAKAN METODE COMMON-SIZE DAN ANALISIS RASIO STUDI KASUS (

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CGCB@\@\ BCUFYCG MN^CGOCG KNGOCG

JNGO^GCMCG JN[FKN LFJJFG*\@XN KCG CGCB@\@\

YC\@F \[^K@ MC\^\ !K@ > _CYGN[ CYNC ICGK^GO)

[^OC\ CMA@Y

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Fbna 8

I^K@ \^JCYB@G

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CGCB@\@\ BCUFYCG MN^CGOCG KNGOCG JNGOO^GCMCG

JN[FKN LFJJFG*\@XN KCG CGCBP\@\ YC\@F \[^K@

MC\^\ ! K@ > _CYGN[ CYNC ICGK^GO)

D@GCGL@CB \[C[NJNG[ CGCBP@\@\ _@[A

^\@GO LFJJFG*\@XN JN[AFK CGK YC\@F CGCBP\@\

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[^OC\ CMA@Y

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~g{~m jnjunyfbna onbcy \cyhcgc [nmg`m

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I^K@ \^JCYB@G

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CI\[YCM

CGCB@\@\ BCUFYCG MN^CGOCG KNGOCG JNGOO^GCMCG

JN[FKN LFJJFG*\@XN KCG CGCB@\@\ YC\@F

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Fbna

I^K@ \^JCYB@G

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Mc|~| !> _cygn{ k` Icgk~go)' K`jcgc Bcufycg [~oc| Cma`y `g` ckcbca ~g{~m

jngnju~a onbcy \cyhcgc [nmg`m uckc Uyfoycj \{~k` [nmg`m @gk~|{y` ^g`tny|`{c|

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jngk~m~go" jny`kaf` kcg icgpcm inymfyicg ic`m kcy` |no` jfy`b jc~u~g jc{ny``b

|ny{c k~m~gocg mc|à |cpcgo pcgo kìny`mcg c{c| mn|~m|n|cg ungnb`{` kcbcj

jnji~c{ [~oc| Cma`y `g`' Ungnb`{` h~oc jngo~lcumcg icgpcm {ny`jc mc|à mnuckc

|nj~c uàcm pcgo {nbca jnjicg{~ ungnb`{`cg `g` kngocg |nongcu kcpc kcg ~ucpc

pcgo {nbca kìny`mcg" ma~|~|gpc mnuckc 8

3' Icucm @ Jckn Cypcg{c" J[' \nbcm~ Mn{~c H~y~|cg [nmg`m @gk~|{y` ^g`tny|`{c|Mfju~{ny @gkfgn|`c'

9' Icucm Cbcj \cg{f|c J[" \nbcm~ Unji`ji`go'' \nb~y~a |cacic{ pcgo |nbcb~ jnjiny`mcg k~m~gocg kcg icg{~cg mnuckc

ungnb`{` kcbcj jnji~c{ Bcufycg [~oc| Cma`y `g`" ma~|~|gpc @jc pcgo unygca

|`gooca k` ac{`" Yfg` @| [an in|{ bca' I~k` J~bpck` cb`c| Fu~|" Kckcgo

G~yhcjcg cb`c| \ck~{" Acgk` Cajck \cdcy` cb`c| \ckfm|" I~k` \~jcyb`g" J'

Y`m` \pcayfg` cb`c| B`{{bn" P~k` _cap~ Unyjck` cb`c| Ucbn" [nkkp \~{y`pck`

cb`c| Ickf{" \fg` Dcy`pcg{f cb`c| Fgfxx" P~|~u Cy`n J~|{fuc cb`c| ^l~u"

Dynkkp Unyk`cg|pca cb`c| Ocpc" Cajck Xc`g~k`g" \cgk` \~|cg{f" Fm` Y`kwcg"

Lnlnu \~j`ck`hcpc" Cdy`kfg`" J~hcj`b" Co~| Angky`m" J~hcj`b" Ac|cg~k`g


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Kycmnb" kcg |nj~c {njcg*{njcg pcgo {`kcm j~gom`g k`|ni~{mcg |c{~ uny|c{~

kcbcj Bcufycg [~oc| Cma`y `g`'

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mn{nyic{c|cg" fbna mcyngc `{~ ungnb`{` |cgoc{ jngoacycumcg my`{`m kcg |cycg pcgo

jnjicgo~g knj` {nyw~h~kgpc ungnb`{`cg pcgo ic`m kcg ingcy'

\njfoc ungnb`{`cg `g` kcuc{ inyjcgdcc{ kcg kcuc{ kò~gcmcg |nicoc`jcgc

jn|{`gpc' Jfafg jccd c{c| |nocbc mnm~ycgocg kcg mn{nyic{c|cg" mn|nju~ygccg

acgpcbca j`b`m Cbbca |njc{c' Cma`y mc{c ungnb`{` ~lcumcg {ny`jc mc|à'

Icgk~go" Co~|{~| 9533

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Ici @

Ungkca~b~cg

b' b Bc{cy Inbcmcgo Jc|cbca

[nmgfbfo` `gdfyjc|` k` @gkfgn|`c |cc{ `g` j~bc` inymnjicgo kngocg un|c{

|na`gooc jnjunyj~kca |n{`cu fycgo ~g{~m jnjunyfbna `gdfyjc|` c{c~

jnjunyb~c| ynbc|` {cguc acy~| {nyic{c| fbna wcm{~ kcg {njuc{' \cbca |c{~ |cycgc

~g{~m jnjunyfbna `gdfyjc|` c{c~ jnjunyb~c| ynbc|` |cc{ `g` ckcbca hc|c `g{nygn{'

\nmcycgo `g` icgpcm fycgo pcgo |nkcgo jnglcy` unb~cgo i`|g`| kì`kcgo wcygn{'

Kngocg acgpc inyjfkcbmcg {njuc{ pcgo |~kca ckc kcg ininycuc ~g`{ mfju~{ny"

~|cac i`|g`| wcygn{ i`|c inyhcbcg' Ucyc ungonbfbc wcygn{ ~j~jgpc m~ycgo

jngony{` jngongc` unya`{~gocg ~g{~go y~o`gpc kcy` i`|g`| wcygn{ `g`' Kngocg

icgpcmgpc wcygn{ pcgo inyj~gl~bcg |cjuc` mn unbf|fm*unbf|fm' Jcmc

kì~{~amcg |~c{~ cgcb`|`| bcufycg mn~cgocg pcgo |cgoc{ ung{`go kcbcj uyf|n|

ungocji`bcg mnu~{~|cg' Kngocg jngocgcb`|`| unymnjicgocg bcufycg mn~cgocg

uckc > wcygn{" kcuc{ k`mn{ca~` unydfyjc|` ungkcuc{cg c{c~ mn~g{~gocg kcy`

jc|c*jc|c bcb~" jc~u~g uckc jc|c jngkc{cgo'

Inykc|cymcg ~yc`cg {ny|ni~{ jcmc Ungnb`{`cg k`bcm~mcg uckc > wcygn{ k` kcnyca

Icgk~go k`cg{cycgpc B~mp'gn{3" B~mp'Gn{9 _fgo'gn{" Lc`|cy' Gn{ kcg

Dck`bca'gn{' Kngocg h~k~b CGCB@\@\ BCUFYCG MN^CGOCG KNGOCG

JNGOO^GCMCG JN[FKN LFJJFG*\@XN KCG CGCB@\@\ YC\@F

\[^K@ MC\^\ !> _CYGN[ K@ ICGK^GO)'

3'9' Uny~j~|cg Jc|cbcaUf`g{ ung{`go kcbcj i`|g`| wcygn{' Yc{c*yc{c wcygn{ mnl`b kì~c{ {cguc

jngoa`{~go ungp~|~{cg mfju~{ny kcg onk~go' Hck` unya`{~gocg jnynmc |cgoc{

|nknyacgc |nacy~|gpc ~g{~m |nwc onk~go acy~| kì~c{ ungp~|~{cggpc |~ucpc

uckc {ca~g knucg wcygn{ {ny|ni~{ |~kca jnju~gpc` kcgc ~g{~m jngpcji~go

|nwc onk~go {ny|ni~{" `g` |cgoc{ inyo~gc |na`gooc wcygn{ {ny|ni~{ {`kcm bco`

jngonb~cymcg jfkcb ~g{~m |nwc onk~go c{c~ ~uoyckn mfju~{ny' ^g{~m {`gomc{

mnuckc{cg j`g`jcb >5. jcmc k`mc{cmcg ~|cac wcygn{ `g` jngo~g{~gomcg' ^g{~m


8/84

9

jngpnbn|c`mcg unyjc|cbcacg {ny|ni~{ k`unyb~mcg |~c{~ cbc{ c{c~ `gdfyjc|` cgcb`|`|

bcufycg mn~cgocg' ~g{~m jngng{~mcg cucmca i`|g`| ~|cac wcygn{ `g` k`mnbfbc

|nlcyc uyfdn|`fgcb c{c~ k`mnbfbc |nlcyc mnmnb~cyoccg'

3'< [~h~cg Ungnb`{`cg

[~h~cg pcgo `go`g k`lcuc` kcbcj ungnb`{`cg `g` ckcbca ~g{~m jnjiny`mcg ~|~bcg

unyic`mcg pcgo acy~| k`bcm~mcg kcbcj ~|cac wcygn{ kcbcj jng`gomc{mcg

mfgk`|` bcufycg mn~cgocg wcygn{'

[~h~cg kcy` ungnb`{cg `g` ckcbca |nicoc` iny`m~{ 8

3' Jngnb`{` kc{c*kc{c bcufycg mn~cgocg k` > wcygn{9' Jngocgcb`|`| bcufycg mn~cgocg jc|`go*jc|`go wcygn{ ~g{~m jngon{ca~`

b`m~`k`{c|" |fbtci`b`{c| kcg uyfd`{ci`b`{c| wcygn{'


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wcygn{" kngocg

jnbàc{ ing{~m bcufycg mn~cgocg pcgo kùnyb~mcg ~g{~m kc{c pcgo cmcg

k`{nb`{`' \ny{c ungocji`bcg kcg ung`ghc~cg kc{c*kc{c bcufycg mn~cgocg'

9' _cwcglcyc_cwcglcyc `g` k`bcm~mcg mnuckc ico`cg ~j~j kcg uàcm pcgo inymc`{cg

kngocg bcufycg mn~cgocg k` > wcygn{ kcbcj acb `g` ico`cg mc| wcygn{'

\`|{njc{`mc Ung~b`|cg

^g{~m bnià jnj~kcamcg jngongc` unjcacjcg [~oc| Cma`y `g`" jcmc unyb~

k`|ch`mcg |`|{njc{`mc ung~b`|cg pcgo cmcg kìcac|' Ckcu~g |`|{njc{`mc

ung~b`|cggpc |nico` iny`m~{8

Ici 3 Ungkca~b~cg

Iny`|`mcg ocjicycg ~j~j {ng{cgo ungnb`{`cg" pcgo k`kcbcjgpc {nykcuc{ bc{cy

inbcmcgo jc|cbca" uny~j~|cg jc|cbca" {~h~cg ungnb`{`cg" unjic{c|cg kcg c|~j|`

jc|cbca" kcg |`|{njc{`mc unj~b`|cg'

Ici 9 [`ghc~cg U~|{cmc

Iny`|`mcg ungocg{cy {nfy`*{nfy` pcgo jngk~m~go unjicac|cg kcy` ungnb`{`cg pcgo

cmcg k`bcm~mcg'

Ici < Jn{fkfbfo` Unjnlcacg Jc|cbca

Iny`|` bcgomca*bcgomca ungnb`{`cg kcy` cwcb |cjuc` cma`y k`|ny{c` kngocg

unghnbc|cggpc'

Ici ; Ungo~ju~bcg kcg Ungofbcacg Kc{c

Iny`|`mcg kc{c*kc{c pcgo kùnyb~mcg jnglcuc` {~h~cg ungnb`{`cg |ny{c jnbcm~mcg

ungofbcacg {nyackcu kc{c*kc{c |n|~c` kngocg jn{fkn pcgo {nbca k`{ng{~mcg'

Ici > Cgcb`|c

Jnjicac| {ng{cgo cgcb`|`| {nyackcu ac|`b kcy` ungofbcacg kc{c pcgo {nbca

k`bcm~mcg |ninb~jgpc'


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;

Ici 4 Mn|`ju~bcg kcg \cycg

Jny~ucmcg ycgom~jcg kcy` ac|`b cgcb`|`| {nyackcu ungofbcacg kc{c |ny{c

k`|n|~c`mcg kngocg {~h~cg cwcb" kcg iny`|`mcg {ng{cgo |cycg*|cycg jngongc`unjnb`{`cg {ny|ni~{'


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Ici @@

[`ghc~cg U~|{cmc

9'3' Bcufycg Mn~cgocg

Bcufycg mn~cgocg jny~ucmcg fihnm c{c~ |~c{~ uyf|n| cgcb`|`| {nyackcu bcufycg

mn~cgocg" kngocg {~h~cg ~g{~m jnjiny`mcg {cjicacg `gdfyjc|` mnuckc ucyc

unjcmc` bcufycg mn~cgocg ~g{~m ungocji`bcg mnu~{~|cg nmfgfj`" |na`gooc

m~cb`{c| mnu~{~|cg pcgo k`cji`b cmcg jnghck` bnià ic`m' Fbna mcyngc `{~"

jcjcacj` bc{cy inbcmcgo ungp~|~gcg kcg ungpch`cg bcufycg mn~cgocg

jny~ucmcg bcgomca pcgo |cgoc{ ung{`go |ninb~j jngocgcb`|`| bcufycg mn~cgocg

`{~ |ngk`y`' Mnycgomc kc|cy ungp~|~gcg kcg ungpch`cg bcufycg mn~cgocg jnbù~{`

{~h~cg mn~cgocg" mcycm{ny`|{`m m~cb`{c{`d bcufycg mn~cgocg" knd`g`|`" ungocm~cg

kcg ungo~m~ycg ~g|~y*~g|~y bcufycg mn~cgocg" kcg uàcm*uàcm pcgo

inymnung{`gocg {nyackcu bcufycg mn~cgocg kcg mni~{~acg `gdfyjc|`gpc'

9'3'3' Unjcmc` kcg Mni~{~acg @gdfyjc|`

Unjcmc` bcufycg mn~cgocg jnbù~{` ucyc `gtn|{fy kcg lcbfg `gtn|{fy" mynk`{fy"

unjc|fm" unbcgoocg" unjny`g{ca kcg bnjicoc pcgo bc`ggpc" mcypcwcg"

jc|pcycmc{" kcg ucyc unjnocgo |cacj"' Ucyc unjcmc` bcufycg mn~cgocg `g`

jngoo~gcmcg bcufycg mn~cgocg ~g{~m jnjng~a` ininycuc mni~{~acg `gdfyjc|`

pcgo inyinkc" pcgo jnbù~{` 8

3' @gtn|{fy

Ucyc `gtn|{fy kcg ungc|àc{gpc inymnung{`gocg {nyackcu yn|`mf pcgo jnbnmc{

kcg ac|`b ungonjicgocg kcy` `gtn|{c|` pcgo k`bcm~mcgppc' @gtn|{fy `g`

jnji~{~amcg `gdfyjc|` ~g{~m jnjicg{~ jngng{~mcg cucmca acy~| jnjinb`"jngcacg c{c~ jngh~cb `gtn|{c|` {ny|ni~{' \nbc`g `{~" jnynmc h~oc {ny{cy`m uckc

`gdfyjc|` pcgo jnj~gom`gmcg jnbcm~mcg ung`bc`cg {nyackcu mnjcju~cg

uny~|caccg kcbcj jnjicpcy knt`kng'

9' Mynk`{fy

Ucyc mynk`{fy {ny{cy`m kngocg `gdfyjc|` mn~cgocg pcgo jnj~gom`gmcg jnynmc

~g{~m jnj~{~|mcg cucmca u`ghcjcg |ny{c i~gocgpc kcuc{ kìcpcy uckc |cc{

hc{~a {njuf'


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4


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?

@gdfyjc|` pcgo k`|ch`mcg kcbcj bcufycg mn~cgocg iny|`dc{ ~j~j" |na`gooc {`kcm

|nung~agpc kcuc{ jnjng~a` mni~{~acg `gdfyjc|` |n{`cu unjcmc`' Inya~i~go

ucyc `gtn|{fy jny~ucmcg ungcgcj jfkcb inyn|`mf" jcmc mn{ng{~cg bcufycg

mn~cgocg pcgo jnjng~a` mni~{~acg jnynmc" h~oc jnjng~a` |nico`cg in|cy

mni~{~acg unjcmc` bc`g'

Jcgchnjng uny~|caccg jnj`m~b {cgoo~go hcwci ~{cjc kcbcj ungp~|~gcg kcg

ungpch`cg bcufycg mn~cgocg uny~|caccg' Jcgchnjng h~oc inymnung{`gocg

{nyackcu `gdfycj|` pcgo k`|ch`mcg uckc bcufycg mn~cgocg" jn|mù~g jnj`b`m`

cm|n| {nyackcu `gdfyjc|` jcgchnjng kcg mn~cgocg {cjicacg pcgo jnjicg{~

kcbcj jnbcm|cgcmcg {cgoo~go hcwci unynglcgccg" ungongkcb`cg kcg

ungocji`bcg mnu~{~|cg'

Jcgchnjng jnj`b`m` mnjcju~cg ~g{~m jngng{~mcg ing{~m kcg `|` `gdfyjc|`

{cjicacg !k`b~cy `gdfyjc|` bcufycg mn~cgocg) ~g{~m jnjng~a` mni~{~acggpc

|ngk`y`' Kcbcj ycgomc jngp~|~g kcg jngpch`mcg bcufycg mn~cgocg" ma~|~|gpc

~g{~m mnung{`gocg nm|{nyg" jcgchnjng acy~| jngocl~ uckc mnycgomc kc|cy

ungp~|~gcg kcg ungpch`cg bcufycg mn~cgocg'

9'3'9' [~h~cg Bcufycg Mn~cgocg

Bcufycg mn~cgocg k`|~|~g kngocg {~h~cg ~g{~m jngpnk`cmcg `gdfyjc|` pcgo

jngpcgom~{ uf|`|` mn~cgocg" m`gnyhc kcg uny~icacg uf|`|` mn~cgocg |~c{~

uny~|caccg pcgo inyjcgdcc{ ico` |nh~jbca in|cy unjcmc` kcbcj ungocji`bcg

mnu~{~|cg nmfgfj`'

@gdfyjc|` jngongc` uf|`|` mn~cgocg" m`gnyhc kcg uny~icacg uf|`|` mn~cgocg

|cgoc{ kùnyb~mcg ~g{~m kcuc{ jnbcm~mcg ntcb~c|` c{c| mnjcju~cg uny~|caccg

kcbcj jngoac|`bmcg mc| !kcg |n{cyc mc|)" kcg wcm{~ |ny{c mnuc|{`cg kcy` ac|`b

{ny|ni~{' Uf|`|` mn~cgocg uny~|caccg kùngocy~a` fbna |~jiny kcpc pcgo

k`mngkcb`mcg" |{y~m{~y mn~cgocg" b`m~`k`{c| kcg |fbtci`b`{c| |ny{c mnjcju~cg

inyckcu{c|` kngocg uny~icacg b`gom~gocg'


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1

@gdfyjc|` m`gnyhc uny~|caccg" {ny~{cjc uyfd`{ci`b`{c| kùnyb~mcg ~g{~m jng`bc`

uny~icacg uf{ng|`cb |~jiny kcpc nmfgfj` pcgo j~gom`g k`mngkcb`mcg k` jc|c

knucg" |na`gooc kcuc{ jnjuynk`m|` mcuc|`{c| uny~|caccg kcbcj jngoac|`bmcg mc|

!kcg |n{cyc mc|) |ny{c ~g{~m jny~j~|mcg ndnm`{`t`{c| uny~|caccg kcbcj

jnjcgdcc{mcg {cjicacg |~jiny kcpc'

@gdfyjc|` uny~icacg uf|`|` mn~cgocg uny~|caccg inyjcgdcc{ ~g{~m jng`bc`

cm{`t`{c| `gtn|{c|`" ungkcgccg kcg funyc|` uny~|caccg |nbcjc uny`fkn unbcufycg'

\nbc`g inyo~gc ~g{~m jng`bc` mnjcju~cg uny~|caccg kcbcj jngoac|`bmcg mc|

!kcg |n{cyc mc|)" `gdfyjc|` `g` h~oc inyo~gc ~g{~m jng`bc` mni~{~acg uny~|caccg

kcbcj jnjcgdcc{mcg cy~| mc| {ny|ni~{'

Bcufycg mn~cgocg pcgo k`|~|~g ~g{~m jnjng~a` {~h~cg*{~h~cg {ny|ni~{

jnjng~a` mni~{~acg iny|cjc |nico`cg in|cy unjcmc`' Jn|mù~g knj`m`cg"

bcufycg mn~cgocg {`kcm jngpnk`cmcg |nj~c `gdfyjc|` pcgo j~gom`g kì~{~amcg

unjcmc` kcbcj uyf|n| ungocji`bcg mnu~{~|cg nmfgfj` jnynmc' \nbc`g ~g{~m

{~h~cg*{~h~cg {ny|ni~{" bcufycg mn~cgocg h~oc jng~gh~mcg cuc pcgo {nbca

k`bcm~mcg fbna jcgchnjng c{c~ jngoocjicymcg uny{cgoo~gohcwcicg jcgchnjng

c{c| |~jiny kcpc pcgo kùnylcpcmcg mnuckcgpc'

Bcufycg mn~cgocg pcgo bngomcu i`c|cgpc jnbù~{` gnyclc !jngoocjicymcg uf|`|`

mn~cgocg)" bcufycg bcic y~o` !jngoocjicymcg `gdfyjc|` m`gnyhc)" bcufycg

uny~icacg uf|`|` mn~cgocg !pcgo k`|ch`mcg kcbcj inyicoc` lcyc)" lc{c{cg kcg

bcufycg bc`g |ny{c jc{ny` unghnbc|cg pcgo jny~ucmcg ico`cg `g{noycb kcy` bcufycg

mn~cgocg' \nbc`g `{~" bcufycg mn~cgocg h~oc jngcju~go |mnh~b kcg `gdfyjc|`{cjicacg pcgo inymc`{cg kngocg bcufycg mn~cgocg" |nuny{` `gdfyjc|` mn~cgocg

|nojng gk~|{y` kcg onfoycd`| |ny{c ungo~gomcucg ungocy~a uny~icacg acyoc'

9'3'


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jnbù~{` mcycm{ny`|{`m kcuc{ kùcacj`" ynbntcg" mncgkcbcg kcg kcuc{

kùnyicgk`gomcg'

c' Kcuc{ Kùcacj`

M~cb`{c| ung{`go `gdfyjc|` pcgo k`{cju~go kcbcj bcufycg mn~cgocg ckcbca

mnj~kcacggpc ~g{~m |nonyc kcuc{ kùcacj` fbna ucyc unjcmc`' Kcbcj acb `g`"

unjcmc` k`c|~j|`mcg jnj`b`m` ungon{ca~cg pcgo jnjckc` {ng{cgo cm{`t`{c|

nmfgfj` kcg i`|g`|" cm~g{cg|` |ny{c mnjc~cg ~g{~m jnjunbchcy` `gdfyjc|`

kngocg mn{nm~gcg pcgo wchcy' Gcj~g knj`m`cg" |~b`{gpc jnjcacj`

`gdfyjc|` pcgo mfjubnm| hcgocg k`hck`mcg cbc|cg ~g{~m {`kcm jnjc|~mmcg

`gdfyjc|` {ny|ni~{ kcbcj bcufycg mn~cgocg'

i' Ynbntcg

Cocy inyjcgdcc{" `gdfyjc|` acy~| ynbntcg ~g{~m jnjng~a` mni~{~acg ucyc

unjcmc` kcbcj uyf|n| ungocji`bcg mnu~{~|cg' @gdfyjc|` jnj`b`m` m~cb`{c|

ynbntcg cuci`bc `gdfyjc|` {ny|ni~{ kcuc{ jnjungocy~a` mnu~{~|cg nmfgfj`

unjcmc` kngocg jnjicg{~ jnynmc jngontcb~c|` uny`|{`wc jc|c bcb~" jc|c

m`g` c{c~ jc|c knucg" jngnoc|mcg c{c~ jngomfynm|`" ac|`b ntcb~c|` jnynmc

k`jc|c bcb~' Ynbntcg|` `gdfyjc|` kùngocy~a` fbna acmnmc{ kcg

jc{ny`cb`|{`|gpc' @gdfyjc|` kùcgkcgo jc{ny`cb cuci`bc mnbcbc`cg ~g{~m

jnglcg{~jmcg c{c~ mn|cbcacg kcbcj jnglc{c{ `gdfyjc|` {ny|ni~{ kcuc{

jnjungocy~a` mnu~{~|cg nmfgfj` unjcmc` pcgo k`cji`b c{c| kc|cy bcufycg

mn~cgocg'

l' Mncgkcbcg

Cocy inyjcgdcc{" `gdfyjc|` h~oc acy~| cgkcb' @gdfyjc|` jnju~gpc` m~cb`{c|

cgkcb h`mc inic| kcy` ungony{`cg pcgo jngpn|c{mcg" mn|cbcacg jc{ny`cb kcg

kcuc{ k`cgkcbmcg unjcmc`gpc |nicoc` ungpch`cg pcgo {~b~| kcg h~h~y kcy` pcgo|nacy~|gpc k`|ch`mcg c{c~ pcgo |nlcyc wchcy kàcycumcg kcuc{ k`|ch`mcg' H`mc

`gdfyjc|` k`jcm|~kmcg ~g{~m jngpch`mcg kngocg h~h~y {ycg|cm|` |ny{c

uny`|{`wc bc`g pcgo |nacy~|gpc k`|ch`mcg" jcmc uny`|{`wc {ny|ni~{ unyb~ k`lc{c{

kcg k`|ch`mcg |n|~c` kngocg |~i|{cg|` kcg yncb`{c| nmfgfj` kcg i~mcg acgpc

ing{~m a~m~jgpc'

Cocy kcuc{ k`cgkcbmcg" `gdfyjc|` pcgo k`|ch`mcg kcbcj bcufycg mn~cgocg

acy~| bngomcu kcbcj ic{c|cg jc{ny`cb`|{`| kcg i`cpc' Mn|ngochccg ~g{~m {`kcm


16/84

35

jngo~gomcumcg kcuc{ jngocmìc{mcg `gdfyjc|` jnghck` {`kcm ingcy kcg

jngpn|c{mcg'

k' Kcuc{ Kìcgk`gomcg

Ucyc unjcmc` bcufycg mn~cgocg acy~| kcuc{ jnjicgk`gomcg bcufycg mn~cgog

cg{cy uny`fkn ~g{~m jngo`kng{`d`mc|`mcg mnlngkny~gocg !{yngk) uf|`|`

mn~cgocg kcg m`gnyhc uny~|caccg' \nbc`g `{~" unjcmc` h~oc acy~| kcuc{

jnjicgk`gomcg bcufycg mn~cgocg cg{cy uny~|caccg ~g{~m jngontcb~c|`

uf|`|` mn~cgocg" m`gnyhc |ny{c uny~icacg uf|`|` mn~cgocg |nlcyc ynbc{`d'

Cocy |~c{~ `gdfyjc|` {`kcm mna`bcgocg ynbntcg|`gpc" jcmc `gdfyjc|` {ny|ni~{

acy~| k`|ch`mcg {nuc{ wcm{~' Cmcg {n{cu` ~g{~m jngoac|`bmcg `gdfyjc|` pcgo {nuc{

wcm{~" {nymckcgo acy~| k`mfyicgmcg m~cb`d`mc|` mncgkcbcggpc kcg |nicb`mgpc'

Jcgchnjng unyb~ jngpn`jicgomcg jcgdcc{ ynbc{`d cg{cyc unbcufycg pcgo {nuc{

wcm{~ kcg mn{ng{~cg `gdfyjc|` pcgo cgkcb' Kcbcj ~|cac jnglcuc` mn|n`jicgocg

{ny|ni~{" mni~{~acg ungocji`bcg mnu~{~|cg acy~| jnghck` uny{`jicgocg pcgo

jngng{~mcg'

9'3';' ^g|~y Bcufycg Mn~cgocg

Bcufycg mn~cgocg jngoocjicymcg kcjucm mn~cgocg kcy` {ycg|cm|` kcg uny`|{`wc

bc`g pcgo k`mbc|`d`mc|`mcg kcbcj ininycuc mnbfjufm in|cy jng~y~{ mcycm{ny`|{`m

nmfgfj`" pcgo jny~ucmcg ~g|~y bcufycg mn~cgocg' ^g|~y `g` kcuc{

k`mbc|`d`mc|`mcg jnghck` ~g|~y pcgo inymc`{cg |nlcyc bcgo|~go kngocg

ungo~m~ycg uf|`|` mn~cgocg kcg ~g|~y pcgo inymc`{cg |nlcyc bcgo|~go kngocg

ungo~m~ycg m`gnyhc' Bcufycg uny~icacg uf|`|` mn~cgocg i`c|cgpc jnglnyj`gmcg

inyicoc` ~g|~y bcufycg bcic y~o` kcg inyicoc` uny~icacg kcbcj gnyclc'3' ^g|~y Uf|`|` Mn~cgocg

^g|~y pcgo inymc`{cg bcgo|~go kngocg ungo~m~ycg uf|`|` mn~cgocg ckcbca

cm{`tc" mnwchìcg kcg nm~`{c|'

c' Cm{`tc

Cm{`tc ckcbca |~jiny kcpc pcgo k`m~c|c` fbna uny~|caccg |nicoc` cmìc{

kcy` uny`|{`wc jc|c bcb~ kcg kàcycumcg cmcg jnjiny` jcgdcc{ nmfgfj`

ico` uny~|caccg k`jc|c knucg' Jcgdcc{ nmfgfj` k`jc|c knucg pcgo


17/84

33

{nyw~h~k kcbcj cm{`tc {n{cu ckcbca uf{ng|` cm{`tc {ny|ni~{ ~g{~m

jnjiny`mcg |~jicgocg" ic`m bcgo|~go jc~u~g {`kcm bcgo|~go" cy~| mc|

!kcg |n{cyc mc|) mnuckc uny~|caccg' Uf{ng|` `g` kcuc{ inying{~m |n|~c{~

pcgo uyfk~m{`d kcg jny~ucmcg ico`cg kcy` cm{`t`{c| funyc|`fgcb' Jcgdcc{

nmfgfj` k`jc|c knucg kcuc{ jngocb`y mnkcbcj uny~|caccg kngocg lcyc

kò~gcmcg kcbcj uyfk~m|` icycgo kcg hc|c" kùny{~mcymcg kngocg cm{`tc

bc`g" kò~gcmcg ~g{~m jngpnbn|c`mcg mnwchìcg c{c~ kìco`mcg mnuckc

ucyc unj`b`m uny~|caccg'

i' Mnwchìcg

Mnwchìcg jny~ucmcg a~{cgo uny~|caccg jc|c m`g` pcgo {`ji~b kcy`

uny`|{`wc jc|c bcb~" pcgo ungpnbn|c`cggpc kàcycumcg cmcg

jngocmìc{mcg cy~| mnb~cy kcy` |~jiny kcpc uny~|accg pcgo jngocgk~go

jcgdcc{ nmfgfj`' Mcycmny`|{`m mnwchìcg ckcbca icawc uny~|caccg

jnju~gpc` mnwchìcg jc|c m`g`" pc`{~ |~c{~ {~oc| c{c~ {cgoo~go hcwci

~g{~m iny{`gkcm c{c~ jnbcm|cgcmcg |n|~c{~ kngocg lcyc {ny{ng{~'

Mnwchìcg kcuc{ kùcm|cmcg jng~y~{ a~m~j" |nicoc` mfg|nm~ng|` kcy`

mfg{ycm jngo`mc{ c{c~ unyc{~ycg uny~gkcgocg c{c~ {`ji~b kcy` uycm{`m

i`|g`| pcgo bch`j" pc`{~ mni`c|ccg kcg mn`go`gcg ~g{~m jnjnbàcyc

a~i~gocg i`|g`| pcgo ic`m c{c~ iny{`gkcm kngocg lcyc pcgo ck`b'

Mnwchìcg |~c{~ uny~|caccg kcuc{ k`|nbn|c`mcg kngocg lcyc jnbcm~mcg

unjicpcycg mc|" jngpnycamcg cm{`tc bc`g" jnjiny`mcg hc|c" jngoocg{`

mnwchìcg kngocg mnwchìcg bc`g" jngomfgtny|` mnwchìcg jnghck`

nm~`{c| c{c~ kngocg lcyc kàcu~|mcg'

l' Nm~`{c|

Nm~`{c| ckcbca acm yn|`k~cb c{c| cm{`tc uny~|caccg |n{nbca k`m~ycgo`|nj~c mnwchìcg !cm{`tc iny|à)' Jn|mù~g knj`m`cg k`kcbcj gnyclc

nm~`{c| kcuc{ k`|~imbc|`d`mc|`mcg' Kcbcj uny|nyfcg {nyic{c|" |n{fycg jfkcb

fbna ucyc unjnocgo |cacj" |cbkf bcic k`{cacg" ungp`|`|acg |cbkf bcic kcg

ungpn|~c`cg unjnbàcyccg jfkcb kcuc{ k`|ch`mcg |nlcyc {nyu`|ca'

Ungpch`cg |nuny{` `g` inyo~gc ~g{~m jngo`kng{`d`mc|` unjic{c|cg a~m~j

kcg unjic{c|cg bc`ggpc {nyackcu mnjcju~cg uny~|caccg ~g{~m

jnjico`mcg c{c~ jngoo~gcmcg nm~`{c| |ny{c jnyndbnm|`mcg dcm{c icawc


18/84

39

inyicoc` uàcm jnju~gpc` acm pcgo inyinkc' H~jbca nm~`{c| pcgo

k`|ch`mcg uckc gnyclc inyocg{~go uckc ungo~m~ycg cm{`tc kcg mnwchìcg'

9' ^g|~y M`gnyhc Uny~|caccg

^g|~y pcgo inymc`{cg |nlcyc bcgo|~go kngocg kngocg ungo~m~ycg m`gnyhc

uny~|caccg k`|ch`mcg uckc bcufycg mn~cgocg pcgo k`|ni~{ bcufycg bcic y~o`'

Ungoac|`bcg iny|à !bcic) |ny`go mcb` kò~gcmcg |nicoc` ~m~ycg m`gnyhc c{c~

|nicoc` kc|cy ico` ~m~ycg bc`ggpc" j`|cbgpc yn{~yg fg `gtn|{jng c{c~ ncygò

uny |acyn' ^g|~y pcgo bcgo|~go inymc`{cg kngocg ungo~m~ycg ungoac|`bcg

iny|à `g` ckcbca ungoac|`bcg !`glfjn) kcg inicg !nqung|n)' Ungocm~cg kcg

ungo~m~ycg ungoac|`bcg kcg inicg `g` inyocg{~go uckc mfg|nu jfkcb kcg

unjnbàcyccg jfkcb pcgo kò~gcmcg'

Jc|`go*jc|`go ~g|~y pcgo inymc`{cg kngocg m`gnyhc uny~|caccg {ny|ni~{

k`knd`g`|`mcg |nicoc` iny`m~{8

c' Ungoac|`bcg!@glfjn)

Ungoac|`bcg ckcbca mngc`mcg jcgdcc{ nmfgfj` |nbcjc |~c{~ uny`fkn cm~g{cg|`

kcbcj ing{~m unjc|~mcg c{c~ ungcjicacg cm{`tc c{c~ ung~y~gcg mnwchìcg

pcgo jngocmìc{mcg mngc`mcg nm~`{c| pcgo {`kcm inyc|cb kcy` mfg{yì~|`

!|n{fycg) ungcgcj jfkcb' Ungoac|`bcg jnbù~{` ic`m ungkcuc{cg jc~u~g

mn~g{~gocg' Ungkcuc{cg {`ji~b kcbcj unbcm|cgccg cm{`t`{c| uny~|caccg pcgo

i`c|c !gfyjcb)" |nuny{` ungh~cbcg" ungoac|`bcg hc|c" i~goc" knt`kng yfpcb{` kcg

|nwc' Ungoac|`bcg h~oc jnbù~{` mn~g{~gocg pcgo inb~j k`yncb`|c|`" j`|cbgpc

mngc`mcg h~jbca cm{`tc hcgomc ucghcgo' Uckc bcufycg bcic y~o`" mn~g{~gocg

i`c|cgpc k`lcg{~jmcg {nyu`|ca kcg k`bcufymcg kcbcj h~jbca iny|à |n{nbca

k`m~ycgo` kngocg inicg pcgo iny|cgom~{cg'i' Inicg !nqung|n)

Inicg ckcbca ung~y~gcg jcgdcc{ nmfgfj` |nbcjc |~c{~ uny`fkn cm~g{cg|`

kcbcj ing{~m cy~| mnb~cy c{c~ inym~ycgogpc cm{`tc c{c~ {nyhck`gpc mnwchìcg

pcgo jngocmìc{mcg ung~y~gcg nm~`{c| pcgo {`kcm jngpcgom~{ unjico`cg

mnuckc ungcgcjcg jfkcb' Inicg jnglcm~u ic`m mny~o`cg jc~u~g inicg

pcgo {`ji~b kcbcj unbcm|cgccg cm{`t`{c| uny~|caccg pcgo i`c|c' Inicg pcgo

{`ji~b kcy` unbcm|cgccg cm{`t`{c| i`c|c `g` jnbù~{` cg{cyc bc`g inicg ufmfm


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ungknm' Jcm`g in|cy cgomc jfkcb mnyhc" inycy{` jcm`g in|cy {`gomc{ uyf{nm|`

mynk`{fy hcgomc ungknm" kcg jcm`g in|cy mnuc|{`cg icawc ~{cgo hcgomc ungknm

cmcg k`b~gc|` {nuc{ wcm{~' Jn|mù~g jngpngcgomcg ico` mynk`{fy hcgomc ungknm

~g{~m jnbàc{ cgomc jfkcb mnyhc pcgo in|cy" cmcg {n{cu` mn|ngcgocg jnynmc icy~

cmcg ung~a i`bc jnynmc {nbca jnjunyfbna mnuc|{`cg" icawc jfkcb mnyhc inu~{cy

uckc {`gomc{ mnlnuc{cg pcgo {`goo` kcg icawc ~{cgo cmcg kcuc{ kìcpcy" jn|m`

kcbcj mfgk`|` funyc|` pcgo |~b`{ |nmcbù~g' Cbc|cggpc" jfkcb mnyhc pcgo {`goo`

{`kcm jnjiny`mcg hcj`gcg icawc ~{cgo cmcg kcuc{ kìcpcy uckc |cc{ hc{~a

{njufgpc' [`goo`gpc cgomc jfkcb mnyhc kcuc{ k`|nicimcg ckcgpc uny|nk`ccg

pcgo {nbca ~|cgo c{c~ {`kcm bcm~ {nyh~cb' Fbna mcyngc `{~" ~g{~m jnjunyfbna

uny|unm{`d pcgo ingcy" cgomc jfkcb mnyhc acy~| k`bngomcu` kngocg cgomc*cgomc

l~yyng{ yc{`f"s~`lm yc{`f" unyu~{cycg u`~{cgo kcg unyu~{cycg uny|nk`ccg iny`m~{

`g`8

L~yyng{ yc{`fNbnjng*nbnjng pcgo kò~gcmcg kcbcj unya`{~gocg jfkcb mnyhc kcuc{

k`gpc{cmcg kcbcj yc{`f" pcgo jnjicgk`gomcg cg{cyc {f{cb cm{`tc bcglcy kcg

~{cgo bcglcy' Yc{`f `g` k`|ni~{ L~yyng{ Yc{`f pcgo kà`{~go kngocg dfyj~bc

|nicoc` iny`m~{8

Cm{`tc Bcglcy !CB)

L~yyng{ Yc{`f !LY) : !Y~j~| 9'3)

^{cgo Bcglcy !^B)

Cm{`tc bcglcy jngoocjicymcg cbc{ icpcy pcgo k`c|~j|`mcg |nj~c cm{`tc

bcglcy ingcy*ingcy i`|c kò~gcmcg ~g{~m jnjicpcy' \nkcgomcg ~{cgo bcglcy

jngoocjicymcg pcgo acy~| kìcpcy kcg k`c|~j|`mcg |nj~c ~{cgo bcglcy

ingcy*ingcy acy~| kìcpcy' L~yyng{ yc{`f inyo~gc ~g{~m jngo~m~y b`m~`k`{c|

uny~|caccg" cmcg {n{cu` kcuc{ jnghnicm' Acb `g` k`mcyngcmcg l~yyng{ yc{`fpcgo {`goo` kcuc{ k`|nicimcg ckcgpc u`~{cgo pcgo {`kcm {ny{coà c{c~

uny|nk`ccg pcgo {`kcm {nyh~cb" pcgo {ng{~ |chc {`kcm kcuc{ kùcmc` ~g{~m

jnjicpcy ~{cgo' ^g{~m jngo~h` cucmca cbc{ icpcy {ny|ni~{ ingcy*ingcy b`m~`k

!ingcy*ingcy kcuc{ kò~gcmcg ~g{~m jnjicpcy ~{cgogpc)" jcmc cbc{ icpcy

pcgo m~ycgo c{c~ {`kcm b`m~`k acy~| k`mnb~cymcg kcy` {f{cb cm{`tc bcglcy' Cbc{

icpcy pcgo m~ycgo b`m~`k `g` j`|cbgpc uny|nk`ccg kcy` uf|*uf| pcgo cgcbfo

kngocg uny|nk`ccg'


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Cl`k*[n|{ Yc{`f^m~ycg b`m~`k`{c| uny~|caccg pcgo bnià {nb`{` k`{nj~mcg uckc cgomc yc{`f

pcgo k`|ni~{ cl`k*{n|{ yc{`f c{c~ s~`lm yc{`f' Uckc yc{`f `g`" uny|nk`ccg kcg

uny|nmf{ pcgo k`mnb~cymcg kcy` {f{cb cm{`tc bcglcy" kcg acgpc jngp`|cmcg uf|*

uf| cm{`tc bcglcy pcgo b`m~`k |chc pcgo cmcg kìco` kngocg ~{cgo bcglcy'

S~`lm yc{`f kà`{~go kngocg dfyj~bc |nicoc` iny`m~{8

Cm{`tc Bcglcy !CB)Uny|nk`ccg

S~`lmYc{` !SY) : !Y~j~| 9'9)

^{cgo Bcglcy !^B)

Cl`k*{n|{ yc{`f c{c~ s~`lm yc{`f k`ycglcgo ~g{~m jngo~m~y |ninycuc ic`m

uny~|caccg kcuc{ jnjng~a` mnwchìcggpc" {cguc acy~| jnb`m~`kc|` c{c~

{nybcb~ inyocg{~go uckc uny|nk`ccggpc' Uny|nk`ccg {`kcm i`|c |nung~agpc

k`cgkcbmcg" mcyngc uny|nk`ccg i~mcgbca |~jiny mc| pcgo i`|c |nonyc

kùnyfbna" kcg icamcg j~gom`g {`kcm j~kca k`h~cb uckc mfgk`|` nmfgfj`

pcgo bn|~'

Unyu~{cycg u`~{cgo !Cllf~g{ Ynln`tcibn [~ygftny)Yc{`f unyu~{cycg u`~{cgo `g` i`c|gpc kò~gcmcg kcbcj a~i~gocggpc kngocg

cgcb`|`| {nyackcu jfkcb mnyhc" mcyngc jnjiny`mcg ~m~ycg mc|cy {ng{cgo

|ninycuc lnuc{ u`~{cgo uny~|caccg inyu~{cy jnghck` mc|' Cgomc h~jbca acy`

u`~{cgo `g` jngoocjicymcg bcjcgpc |~c{~ u`~{cgo i`|c k`{coà !hcgomc wcm{~

unb~gc|cg&ungcoàcg u`~{cgo)' Yc{`f unyu~{cycg u`~{cgo kcg h~jbca acy`

u`~{cgo `g` kà`{~go kngocg lcyc |nicoc` iny`m~{8

Ungh~cbcg

Unyu~{cycg U`~{cgo : !Y~j~| 9'


33/84

9?

Unyu~{cycg Uny|nk`ccg !@gtng{fyp [~ygftny)Yc{`f unyu~{cycg uny|nk`ccg jngo~m~y ininycuc mcb` uny|nk`ccg uny~|caccg

{nbca k`h~cb |nbcjc uny`fkn {ny{ng{~" j`|cbgpc |nbcjc {ca~g {ny{ng{~' Yc{`f

unyu~{cycg uny|nk`ccg kcg h~jbca acy` uny|nk`ccg `g` kà`{~go kngocg lcyc

iny`m~{8

Acyoc Ufmfm Ungh~cbcg

Unyu~{cycg Uny|nk`ccg : !Y~j~| 9'>)

Yc{c*yc{c Uny|nk`ccg

H~jbca acy` uny{ca~g

H~jbca acy` Uny|nk`ccg : !Y~j~| 9'4)

Unyu~{cycg Uny|nk`ccg

Cuci`bc |~c{~ uny~|caccg jnju~gpc` yc{`f unyu~{cycg uny|nk`ccg pcgo bniàyngkca kìcgk`gomcg yc{`f yc{c*yc{c `gk~|{y`gpc" jcmc acb `g` jng~gh~mcg

ckcgpc uny|nk`ccg pcgo |~kca ~|cgo c{c~ uny|nk`ccg pcgo {nybcb~ {`goo`'

\nicb`mgpc yc{`f unyu~{cycg uny|nk`ccg pcgo bnià yngkca kìcgk`go yc{c*yc{c"

jnjiny` `gk`mc|` {`gomc{ uny|nk`ccg {`kcm l~m~u' Acb bc`g pcgo unyb~

kùnyac{`mcg kcg k`ntcb~c|` ckcbca ufbc |`mb~| mfgtny|` kcy` uny|nk`ccg

jnghck` mc| pcgo k`j`b`m` fbna uny~|caccg pcgo iny|cgom~{cg'

\nbc`g jngontcb~c|` m~cb`{c| cbc{ icpcy !mfjufgng cm{`tc bcglcy) pcgo cmcg

kò~gcmcg ~g{~m jnjicpcy ~{cgo" ~{cgo bcglcy {ny|ni~{ acy~| h~oc k`ntcb~c|`

~g{~m jngon{ca~` cucmca |nj~c ~{cgo bcglcy {ny|ni~{ jnjcgo acy~| |nonyc

kìcpcy' K`|cju`go `{~" jn|mù~g cgomc yc{`f b`m~`k`{c| uny~|cacg {ny|ni~{ mnl`b"

{`kcm inycy{` icawc |nlcyc*y``b mnjcju~cg !b`m~`k`{c|) uny~|caccg {n|ni~{ mnl`b'

Acb `g` k`|nicimcg mcyngc |n{`cu uny~|caccg jnju~gpc` lckcgocg b`m~`k`{c|'

Lckcgocg b`m~`k`{c| g` cg{cyc bc`g k`{~gh~mcg kngocg ckcgpc8

3' A~i~gocg ic`m pcgo k`j`b`m` fbna uny~|caccg" pcgo jnj~gom`gmcguny~|caccg jnj`ghcj ~cgo |nwcm{~*wcm{~ jnji~{~amcg kcgc' Mngpc{ccg

`g` {`kcm {cjucm uckc gnyclc'

9' Uny~|caccg jc|à jnj`b`m` ic{c| mynk`{ icgm pcgo inb~j kò~gcmcg'


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;' Uny~|caccg inyckc kcbcj uf|`|` ~{cgo hcgomc ucghcgo pcgo |cgoc{ ic`m"|na`gooc jnj`b`m` mcuci`b`{c| ~g{~m jngnyi`{mcg ~{cgo icy~ c{c~ |cacj'

>' Uycm{`m lnm j~gk~y k`kcbcj {ycg|cm|` i`|g`|'

Yc{`f \fbtci`b`{c| !\{y~m{~y Jfkcb)

Uf|`|` mynk`{fy hcgomc ucghcgo inyinkc kìcgk`gomcg kngocg mynk`{fy hcgomc

ungknm' Mynk`{fy hcgomc ucghcgo |cgoc{ jngcy~a unyac{`cg" ic`m uckc

mnjcju~cg uny~|caccg kcbcj jnjng~a` mnwchìcg hcgomc ungknm" pc`{~

mnjcju~cg jnjicpcy i~goc jc~u~g hcgomc ucghcgo" pc`{~ mnjcju~cg

jnjicpcy ufmfm u`ghcjcg' Jnynmc bnià jngcy~a unyac{`cg uckc |fbtci`b`{c|

uny~|caccg'

Mynk`{fy hcgomc ucghcgo i`c|cgpc cmcg jngackcu` y`|`mf pcgo bnià in|cy

kìcgk`go mynk`{fy hcgomc ungknm' Fbna mcyngc `{~" i`c|cgpc uny~|caccg k`j`g{c

~g{~m jnji~c{ unyhcgh`cg unjic{c|cg ~g{~m unyb`gk~gocg mynk`{fy hcgomc

ucghcgo" j`|cbgpc unyhcgh`cg {ng{cgo h~jbca jfkcb mnyhc j`g`j~j" kcg

unjicpcycg k`t`kng' Mynk`{fy hcgomc ucghcgo i`c|cgpc {`kcm jngo`go`gmcg

ungpnbn|c`cg ~{cgogpc k`{nju~a bnwc{ uyf|n| ungock`bcg' Jnynmc bnià jngp~mc`

jnjuny{cy~amcg mn|nbcjc{cg ungcoàcg i~goc kcg ufmfm u`ghcjcg uckc cb`ycg

kcgc kcy` funyc|` pcgo {nycy~{ kcg mfg|`|{ng'

\fbtci`b`{c| uny~|caccg jngoocjicymcg mnjcju~cg |~c{~ uny~|caccg kcbcj

jnjng~a` mnwchìcg hcgomc ucghcgogpc' Yc{`f pcgo kò~gcmcg ~g{~m jngo~m~y

mnjcju~cg `g` ckcbca kni{*{f*ns~`{p yc{`f kcg {`jn `g{nyn|{ ncygnk'

Kni{*{f*Ns~`{p Yc{`fKcbcj ycgomc jngo~m~y y`|`mf" dfm~| unyac{`cg mynk`{fy hcgomc ucghcgo

{ny~{cjc k`{~gh~mcg uckc uyf|unm bcic kcg unym`yccg cy~| mc|' Jn|mù~g

knj`m`cg" jnynmc {`kcm kcuc{ jngocic`mcg ung{`gogpc {n{cu jnjuny{cacgmcg

mn|n`jicgocg cg{cyc uyfufy|` cm{`tc pcgo k`kcgc` fbna mynk`{fy kcg pcgo

k`kcgc` fbna unj`b`m uny~|caccg' Mn|n`jicgocg uyfufy|` cg{cyc cm{`tc pcgo

k`kcgc` fbna mynk`{fy kcg pcgo k`kcgc` fbna unj`b`m uny~|caccg k`~m~y kngocg

yc{`f kni{*{f*ns~`{p yc{`f" kngocg lcyc unya`{~gocg |nicoc` iny`m~{8


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[f{cb ^{cgo

Kni{*{f*Ns~`{p : !Y~j~| 9'?)

[f{cb Jfkcb

Kngocg knj`m`cg" kni{*{f*ns~`{p yc{`f `g` h~oc kcuc{ jnjiny`mcg ocjicycg

jngongc` |{y~m{~y jfkcb pcgo k`j`b`m` fbna uny~|caccg" |na`gooc kcuc{

k`bàc{ {`gomc{ y`|`mf {cm {ny{coàgpc |~c{~ ~{cgo'

[`jn @g{nyn|{ Ncygnk^g{~m jngo~m~y mnjcju~cg funyc|` uny~|caccg kcbcj jnjiny`mcg uyf{nm|`

mnuckc mynk`{fy hcgomc ucghcgo" ma~|~|gpc kcbcj jnjicpcy i~goc"

kò~gcmcg yc{`f {`jn `g{nyn|{ ncygnk" kngocg lcyc unya`{~gocg |nicoc` iny`m~{8

Bcic |ninb~j i~goc kcg uchcm !NI@[)

[`jn @g{nyn|{ Ncygnk: !Y~j~| 9'1)I`cpc I~goc

Yc{`fYn{~yg Fg @gtn|jng{

Jcgchny uny~|caccg jnju~gpc` k~c {cgoo~go hcwci" pc`{~ {cgoo~go hcwci ~g{~m

jnjunyfbna kcgc ~g{~m jnji`cpc` cm{`tc kcg {cgoo~go hcwci ~g{~m

jngoo~gcmcg cm{`tc pcgo k`j`b`m` uny~|caccg kcbcj ycgomc jnjunyfbna

ungoac|`bcg'Yn{~yg fg @gtn|jng{ jngo~m~y {`gomc{ mnjicb`cg `gtn|{c|` pcgo

{nbca k`bcm~mcg fbna uny~|caccg" ic`m kngocg jngoo~gcmcg {f{cb cm{`tc pcgo

k`j`b`m` fbna uny~|caccg {ny|ni~{ jc~u~g kngocg jngoo~gcmcg kcgc pcgo

inyc|cb kcy` unj`b`m !jfkcb)' Yn{~yg fg @gtn|jng{ jny~ucmcg {nyj`gfbfo` pcgo

b~c| kcy` yc{`f pcgo kò~gcmcg ~g{~m jngo~m~y a~i~gocg cg{cyc bcic pcgo

kùnyfbna kcg `gtn|{c|` pcgo kò~gcmcg ~g{~m jngoac|`bmcg bcic {ny|ni~{ ' \n|~c`

kngocg `gtn|{c|` jcgc pcgo kò~gcmcg" yc{`f `g` kìco` jnghck` k~c" pc`{~ yn{~yg

fg {f{cb c||n{| !YFC) kcg yn{~yg fg ns~`{p !YFN)'

Yn{~yg fg [f{cb C||n{| !YFC)Yn{~yg fg [f{cb C||n{| !YFC) jngo~m~y mnjcju~cg uny~|caccg kcbcj

jnjcgdcc{mcg cm{`tcgpc ~g{~m jnjunyfbna bcic' Y{`f `g` jngo~m~y {`gomc{

mnjicb`cg `gtn|{c|` pcgo {nbcak`bcm~mcg fbna uny~|caccg kngocg

jngoo~gcmcg |nb~y~a kcgc !cm{`tc) pcgo k`j`b`m`gpc' Yc{`f `g` kcuc{

kùnyicgk`gomcg kngocg {`gomc{ i~goc icgm pcgo inybcm~'


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K`t`kng unybnjicy |cacj i`c|c

K`t`kngk ucpf~{ : !Y~j~| 9'99)

Ncyg`go Uny \acyn

K`t`kng{ P`nbkYc{`f k`t`kngk p`nbkjng~gh~mcg a~i~gocg cg{cyc k`t`kng pcgo k`icpcymcg

~g{~m |n{`cu |c{~ bnjicy |cacj i`c|c kcg acyoc uc|cy |cacj i`c|c uny bnjicy'

Yc{`f `g` k`a`{~go kngocg lcyc |nicoc` iny`m~{8

K`t`kng unybnjicy |cacj i`c|c

K`t`kngk p`nbk: !Y~j~| 9'9


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Ici @@@

Mnycgomc Unjnlcacg Jc|cbca

wcygn{

9'Jngocgcb`|`| bcufycg mn~cgocg jc|`go*jc|`go wcygn{ ~g{~m jngon{ca~` b`m~`k`{c|"

|fbtci`b`{c| kcg uyfd`{ci`b`{c| wcygn{'


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)

Ungh~cbcg

Bcic ^|cac* Funyc{`go @glfjn Jcyo`g : ''!


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Ici @T

Ungo~ju~bcg Kcg Ungofbcacg Kc{c

;'3' Ungo~ju~bcg Kc{c

;'3'3' \nhcyca _cygn{

YJ\ @iyca`j" \~ypfgf Ck`|fnjcy{c" J~acjjck @a|cg" Yfiip \fni`cm{f" U~{~"

D`yjcg \`ynocy" Ck` @gkycpcg{f jny~ucmcg ininycuc gcjc*gcjc bnongkcy`| k`

cwcb unjicgo~gcg @g{nygn{ @gkfgn|`c pcgo j~gom`g m~ycgo icgpcm k`mngcb fbna

macbcpcm @g{nygn{ @gkfgn|`c k` {ca~g 9555 `g`' Jc|`go*jc|`go uny|fgcb {nbca

jngomfg{yì~|`mcg mncab`cg kcg knk`mc|`gpc kcbcj jnjicgo~g l~ub`mcg*

l~ub`mcg |nhcyca hcy`gocg mfju~{ny k` @gkfgn|`c' Uckc wcm{~ `{~ k` cwcb {ca~g

3005*cg hcy`gocg @g{nygn{ k` @gkfgn|`c bnià k`mngcb |nicoc` uco~p~icg gn{wfym'

\njcgoc{ mnyhc|cjc" mnmnb~cyoccg $ of{fgo yfpfgo |cgoc{ acgoc{ kcg {nyc|c

k`cg{cyc ucyc unbcm~gpc' Cocm inyinkc kngocg |~c|cgc @g{nygn{ @gkfgn|`c acy` `g`

pcgo {nyc|c bnià mfjny|`cb kcg `gk`t`k~cb k` |nico`cg cm{`d`{c|gpc {ny~{cjc pcgo

jnbìc{mcg unykcocgocg @g{nygn{'

[~b`|cg*{~b`|cg {ng{cgo mninyckccg hcy`gocg @g{nygn{ k` @gkfgn|`c kcuc{ k` bàc{ k`

ininycuc cy{`mnb k` jnk`c ln{cm |nuny{` MFJUC\ inyh~k~b )hcy`gocg mfju~{ny

i`cpc j~yca jngoo~gcmcg yck`f) k` cma`y {ca~g 3005 & cwcb 3003*cg' H~oc

ininycuc cy{`mnb ungknm k` Jchcbca Nbnm{yfg A`ju~gcg Jca|`|wc Nbnm{yf @[I k`

{ca~g 3010*cg' Mnin{~bcg |cpc ckcbca ung~b`| |nico`cg kcy` cy{`mnb*cy{`mnb

{ny|ni~{' [`kcm {nyc|c wcm{~ knj`m`cg lnuc{ inybcb~" {cguc {nyc|c acb `{~ {nbca

jnbnwc{` m`{c |nj~c bnià kcy` 35 {ca~g pcgo bcb~'

@g|u`yc|` {~b`|cg*{~b`|cg cwcb @g{nygn{ @gkfgn|`c kc{cgogpc kcy` mno`c{cg mcj` k`

cjc{`y yck`f ma~|~|gpc ynmcg*ynmcg k` Cjc{`y Yck`f Lb~i !CYL @[I k` {ca~g

3014*cg' Inyjfkcb un|cwc{ Yò AD \\I Mngwffk [\;\GG

!|nmcycgo kf|ng k` [nqc|"^\ iny|cjc |cpc PL3KCT mcj` inyo~y~ uckc ucyc


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|ng`fy cjc{`y yck`f |nuny{` Yfiip \fni`cm{f PI3IO" Clajck Xc`g` PI3AY" Pf|

PI9\T" PI5[K k` icgk ;5j' Jc| Yfiip \fni`cm{f PI3IO jny~ucmcg |~a~

k`cg{cyc ucyc cjc{`y yck`f k` @gkfgn|`c ma~|~|gpc ~g{~m mfj~g`mc|` kc{c uclmn{

yck`f pcgo mnj~k`cg k` kfyfgo mn cyca [LU&@U" {nmgfbfo` uclmn{ yck`f [LU&@U

pcgo mnj~k`cg k` ckfu|` fbna ynmcg*ynmcg IUU[" BCUCG" ^@" $ @[I pcgo

mnj~k`cg jnghck` {~ju~cg Uco~p~icgGn{ k` {ca~g 3009*300;*cg' Jc| Yfiip

\fni`cm{f PI3IO ckcbca mffyk`gc{fy @U uny{cjc kcy` CJUY*gn{ !Cjc{`y Uclmn{

Yck`f Gn{wfym pcgo k` @g{nygn{ k`mngcb kngocg kfjc`g CJUY'FYO kcg @U

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;9

jc`b $ gnw|oyf~u' YJ\ @iyca`j h~oc jny~ucmcg unjnocgo uny{cjc Lf~g{yp

Lfkn [fu Bntnb Kfjc`g !ll[BK pcgo k`mnj~k`cg acy` k`mngcb |nicoc` @KG@L

J~acjjck @a|cg ckcbca |{cdd ungnb`{` k` BCUCG Ycglc I~go~y {`kcm hc~a kcy`

Ifofy pcgo k` cwcb {ca~g 3005*cg k` k~m~go fbna mnucbc*gpc I~ Cky`cg{` kcbcj

mnyhc|cjc kngocg KBY !GC\C*gpc Hnyjcg jnglfic jngonjicgomcg hcy`gocg

mfju~{ny jngoo~gcmcg {nmgfbfo` uclmn{ yck`f uckc icgk ?5lj $ 9j' Hcy`gocg

{ny|ni~{ k`mngcb |nicoc` HC\@UCM[C kngocg k~m~gocg KBY Hnyjcg' Uyf{fmfb

[LU&@U k` funyc|`mcg k` c{c| uyf{fmfb CQ'9> uckc `gdyc|{y~m{~y uclmn{ yck`f' Ucm

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oc{nwcp @g{nygn{ pcgo ckc k` IUU['

Ucm D`yjcg \`ynocy jny~ucmcg |cbca |nfycgo jf{fy k` IUU[ pcgo

jngofunyc|`mcg oc{nwcp uclmn{ yck`f inmnyhc uckc icgk ?5lj' UL

jnbcb~` hcy`gocg \MKU {nymc`{ uckc oc{nwcp k` KBY Hnyjcg'

U~{~ |ni~ca gcjc pcgo jnbnmc{ kngocg unymnjicgocg U^\KC[C KNUY@G

wcm{~ jc|c mnunj`ju`gcg Ucm [~gom` Cy`w`ifwf jnghcbcgmcg II\

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unymnjicgocggpc II\ Ucm U~{~ |cgoc{ inyhc|c kcbcj jnjicgo~g ungoo~gc n*

jc`b ma~|~|gpc k` hcmcy{c Ucm U~{~ |cgoc{ iny~g{~go jnju~gpc` jng{ny` Ucm

[~gom` pcgo )jcg`cl) @[ kcg pcgo jngon|cgmcg kcy` Ucm [~gom` inb`c~ cmcg

jnghcwci n*jc`b |ngk`y`' Icycgomcb` Ucm [~gom` ckcbca jng{ny` uny{cjc k`

@gkfgn|`c pcgo jnghcwci n*jc`b |ngk`y`' \cpc |njuc{ {nymco~j*mco~j

jnjunyfbna hcwcicg n*jc`b kcy` |nfycgo jng{ny` Ucm [~gom` pcgo wcm{~ `{~

|nkcgo inyckc k` Cjny`mc \nbc{cg kcbcj m~gh~gocg mnyhcgpc' I~mcg jc`g"

|nfycgo jng{ny` {cu` {n{cu jngpnjuc{mcg k`y` ~g{~m jnjicbc| n*jc`b'


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;\GG k` cma`y 3009 mnjicb` mn @gkfgn|`c"

mn|njuc{cg {ny|ni~{ {`kcm k`bnwc{mcg fbna cgoof{c Cjc{`y Yck`f Lb~i CYL @[I

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_CA@K" Cyjcg Acxc`y`g !|nmcycgo k` [nbmfj|nb k` k~m~go fbna Ck`

@gkycpcg{f !|nmcycgo \< k` @gooy`| ~g{~m jnglfic jngonjicgomcg oc{nwcp

uclmn{ yck`f k` @[I' Inycwcb |njcgoc{ $ inyjfkcbmcg UL 914 inmc| icycgomcb`

@[I jny~ucmcg bnjicoc pcgo ucb`go j`|m`g pcgo gnmck ~g{~m inymùyca k`

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KNUY@G jny~ucmcg bnjicoc pcgo bnià kca~b~ {nymc`{ mn hcy`gocg k` {ca~g 3005*

cg jnynmc jnju~gpc` dc|`b`{c| pcgo hc~a bnià ic`m kcyùckc @[I' K` @[I jfknj

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u`ghcjcg kcy` J~acjjck @a|cg kcy` BCUCG'

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pcgo bnià in|cy bco` ckcbca hcy`gocg \JM pcgo kìcwca` K@MJNGH^Y

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0 0&?&9533 _&\ 3"35 51831"9 uny|fgcb 3489< 93>"555

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33 33&?&9533 _&\ 3"35 51831"9983; uny|fgcb 3>8"555

39 39&?&9533 _&\ 3"35 5185>"9983? uny|fgcb 3>89< 31>">55

3< 3 3;4">55

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3? 3?&?&9533 _&\ 3"35 51831"9"93833 uny|fgcb 3;834 3;0"555

30 30&?&9533 _&\ 3"35 51831"99859 uny|fgcb 3>895 3"555

95 95&?&9533 _&\ 3"35 5185>"9985; uny|fgcb 3>850 95>"555

93 93&?&9533 _&\ 3"35 51831"9983> uny|fgcb 3>8"555

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9< 98"9;833 uny|fgcb 3?834 99>"555

9> 9>&?&9533 _&\ 3"35 5185>"99833 uny|fgcb 3>834 953"555

94 94&?&9533 _&\ 3"35 51831"9;83? uny|fgcb 3?8"555

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52/84

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39 39&?&9533 _&\ 3"35 5185>"9983? Uny|fgcb 3>89< 31>">55

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93 93&?&9533 _&\ 3"35 51831"9"555

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54/84

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55/84

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56/84

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57/84

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58/84

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59/84

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61/84

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62/84

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63/84

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64/84

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65/84

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66/84

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Yu' 9'>;1'955

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67/84

43

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Yu' 9';>5'555

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Yu' ?'>39'


68/84

49

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69/84

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70/84

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71/84

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Yu' 4'?34'>15Kni{ Yc{`f B~mp'gn{ : Q 355. : 4'?3 .

Yu' 1?0'115


72/84

44

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95

9>

b~mp'gn{3 b~mp'gn{9 wfgm'gn{ lc`|cy'gn{ dck bca'gn{

Cq`|[`{bn

Oycd`m Ung`gomc{cg kcg Ung~y~gcg ~{{cgo {nyackcu cm{`tc

Yc|`f !.)


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4?

Ocjicy ;'< Oycd`m Ung`gomc{cg kcg Ung~y~gcg ^{cgo [nyackcu Nm~`{c| uny )

Ungh~cbcg

[cinb ;'33 Ung`gomc{cg kcg Ung~y~gcg Yc|`f Bcic Mf{fy [nyackcu Ungh~cbcg

Uny '?9 1>'49 14'53 1>'4?

9>


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41

Lfg{fa Unya`{~gocg8

Bcic Mf{fy b~mp'gn{

Bcic Mf{fy [nyackcu Ungh~cbcg b~mp'gn{3 : Q 355.

Ungh~cbcg b~mp'gn{

Yu' 1'9?0'>55

Bcic Mf{fy [nyackcu Ungh~cbcg B~mp'gn{3 : Q 355.

Yu' 0'490'>55

Bcic Mf{fy [nyackcu Ungh~cbcg b~mp'gn{ : 1>'01 .

Ocjicy ;'; Ung`gomc{cg kcg Ung~y~gcg Bcic Mf{fy [nyackcu Ungh~cbcg'

i' Gn{ Uyfd`{ Jcyo`g !Yc|`f Bcic Iny|à [nyackcu Ungh~cbcg

Yc|`f `g` jngo~m~y y~u`ca bcic pcgo kàc|`bmcg fbna |n{`cu |c{~ y~u`ca

ungh~cbcg'yc|`f g` jnjiny`mcg ocjicycg {ng{cgo bcic ~g{~m ucyc unjnocgo

|cacj |nicoc` uny|ng{c|n ungh~cbcg'

Bcic Iny|à

Bcic Iny|à [nyackcu Ungh~cbcg : Q 355. ''!9'34)

Ungh~cbcg

[cinb ;'39 Ung`gomc{cg kcg Ung~y~gcg Yc|`f Bcic Iny|à [nyackcu Ungh~cbcg

Uny


75/84

40

Yu' 55

Bcic Iny|à [nyackcu Ungh~cbcg b~mp'gn{3 : ;5'?; .

Ocjicy ;'> Oycd`m Ung`gomc{cg kcg Ung~y~gcg Bcic Iny|à [nyackcu Ungh~cbcg'

l' Yc|`f Acyoc Ufmfm Ungh~cbcg [nyackcu Ungh~cbcg kcg I`cpc |cac {nyackcuUngh~cbcg

Yc|`f `g` jny~ucmcg mfji`gc|` cg{cyc yc|`f bcic mf{fy {nyackcu ungh~cbcg kngocg

yc|`f bcic iny|à {nyackcu ungh~cbcg pcgo jnjiny`mcg gdfyjc|` jngongc`

|{y~m{~y i`cpc kcg bcic uny~|caccg'

Acyoc Ufmfm Ungh~cbcg

Yc|`f AUU&Ungh~cbcg : Q 355. ''!9'31)

Ungh~cbcg

I`cpc ^|cac

Yc|`f I`cpc ^|cac&Ungh~cbcg : Q 355. ''!9'30)

Ungh~cbcg

[cinb ;'3< Ung`gomc{cg kcg Ung~y~gcg Yc|`f Acyoc Ufmfm Unh~cbcg [nyackcu

Ungh~cbcg uny


76/84

?5

Lfg{fa Unya`{~gocg8

Acyoc Ufmfm Ungh~cbcg B~mp'gn{3

Yc|`f AUU&Ungh~cbcg b~mp'gn{3 : Q 355.

Ungh~cbcg b~mp'gn{3

Yu' 3'5'555

Yc|`f AUU&Ungh~cbcg B~mp'gn{3 : Q 355. : 3;'53.

Yu' 0'490'>55

I`cpc |cac b~mp'gn{3

Yc|`f I`cpc ^|cac&Ungh~cbcg B~mp'gn{3 : Q 355.

Ungh~cbcg b~mp'gn{3

Yu' 55

Ocjicy ;'4 Oycd`m ung`gomc{cg kcg ung~y~gcg acyoc ufmfm ungh~cbcg {nyackcu

ungh~cbcg

Ocjicy ;'? Ocd`m Ung`gomc{cg kcg Ung~y~gcg I`cpc |cac [nyackcu Ungh~cbcg'

9>


77/84

?3

Ici T

Cgcb`|`|

Kcy` ac|`b ungofbcacg kc{c kngocg jngoo~gcmcg jn{fkn cgcb`|`| " lfjjfg*|`xn" kcg

jn{fkn cgcb`|`| yc|`f mn~cgocg kcuc{ k`mn{ca~` {`gomc{ uny{~ji~acg jc|`go*jc|`go

uf| bcufycg mn~cgocg kcy` jc|`go*jc|`go wcygn{ |nicoc` iny`m~{ 8

>'3' Cgcb`|`| Lfjjfg*\`xn3' Kcy` ac|`b ungofbcacg kc{c uckc wcygn{ B~mp'gn{3 {cjucm icawc kcgc

uny~|caccg |nlcyc ynbc{`d icgpcm k`{cgcjmcg kcbcj ing{~m cm{`tc {n{cu

k`icgk`gomcg kcbcj ing{~m cm{`tc bcglcy" `g` {nyb`ac{ kcy` uny|ng{c|n h~jbcacgomc cm{`tc {n{cu pcgo jng`gomc{ pc`{~ |nin|cy 1?'0;." |nkcgomcg uny|ng{c|n

h~jbca cm{`tc bcglcy jng~y~g pc`{~ |nin|cy 33'


78/84

?9

>'9' Cgcb`|`| Yc|`f Mn~cgocg>'9'3' Yc|`f B`m~`k`{c|3' L~yyng{ Yc{`f !Yc|`f Bcglcy)

Yc|`f bcglcy {ny{`goo` {nyhck` uckc Lc`|cy'gn{ pc`{~ |nin|cy 31';< . inycy{` uckc

Lc`|cy'gn{ wcygn{ `g` kcuc{ jnjicpcy a~{cgo bcglcygpc kngocg cm{`tc bcglcy

pcgo ckc kcg jc|à ckc mnbniàcg cm{`tc kngocg mc{c bc`g h~jbca cm{`tc bcglcy

ckc 31';< mcb` kcy` h~jbca a~{cgo bcglcy c{c~ |n{`cu Yu' 3 a~{cgo bcglcy k`hcj`g

kngocg Yu' 31';< cm{`tc bcglcy kcg bnià in|cy kcy` _cygn{*wcygn{ pcgo bc`ggpc'

uckc Dck`bca'gn{" B~mp'gn{9 kcg _fgo'gn{ |n{`cu Yu' 3'55 a~{cgo bcglcy acgpc

k`hcj`g kìcwca Yu' 31';< pc`{~ |nin|cy Yu'33'?0" Yu 95'0 kcg 3'9'9' Yc|`f \fbtci`b`{c| !\{y~m{~y Jfkcb)3' Kni{ {f C||n{| Yc{`f !Kni{ Yc{`f)

Yc|`f a~{cgo {nyackcu cm{`tc B~mp'gn{9'gn{ jny~ucmcg mngc`mcg {ny{`goo` pc`{~

kngocg yc|`f |nin|cy 95'0?. `g` inycy{` uny~|caccg kcuc{ jnjicpcy {f{cb

~{cgogpc kngocg {f{cb cm{`tc pcgo ckc |nin|cy95'0?.' Kngocg mc{c bc`g uckc

B~mp'gn{9 |n{`cu {f{cb ~{cgo Yu 5'950? k`hcj`g kngocg Yu 3 {f{cb cm{`tc' Jcm`g

cgomc yc|`f `g`" inycy{` jcm`g in|cy h~jbca cm{`tc pcgo k`kcgc` fbna wcygn{

{ny|ni~{'

9' Kni{ [f Ns~`{p Yc{`f !Yc|`f ^{cgo [nyackcu Jfkcb \ngk`y`)

Yc|`f a~{cgo {nyackcu jfkcb |ngk`y` wfgo'gn{ jny~ucmcg mngc`mcg {ny{`goo`

pc`{~ kngocg g`bc` yc|`f |nin|cy 19'31. `g` inycy{` mynk`{fy jnjiny`mcg jfkcb

u`ghcjcg |nin|cy Yu 5'193 ~g{~m |n{`cu Yu 3 cm{`tcpcgo k`kcgc` fbna unj`b`m

wcygn{'

>'9'


79/84

? wcygn{ pcgo k`{nb`{`'

4'9 \cycg

Ininycuc |cycg pcgo kcuc{ k`~|~bmcg {nyackcu uny~|caccg |na~i~gocg kngocg

ungnb`{`cg `g` ckcbca |ninico` iny`m~{ 8

3' \{yc{no` unjc|cycg kcg ungongkcb`cg i`cpc*i`cpc ~|cac pcgo k`mnb~cymcg fbna> wcygn{ acy~| bnià k` unyic`m` bco` |na`gooc kcuc{ jnjicg{~ kcbcj ~|cac

jng`gomc{mcg tfb~jn ungh~cbcg'

9' Unjcgdcc{cg cm{`tc ~g{~m jnjunyfbna bcic pcgo kàc|`bmcg bniàk`{`gomc{mcg bco`'

' Jc|`go jc|`go wcygn{ ' acy~| jng`gomc{mcg {`gomc{ mnuckc{cg |nin|cy >5 .|~ucpc fj|n{ ungkcuc{cg' C{c~ acyoc ufmfm ungh~cbcg gc`m''


83/84

KCD[CY U^\[CMC

3' K' Ky|' Kw` Uyc|{fwf" JJ" Cm" 955>" Cgcb`|`| Bcufycg Mn~cgocg " Ungnyi`{^UU'CJU"PMUG" Pfopcmcy{c'

9' H~b`c{p" Y`dmc \N" 955>" Cgcb`|`| Bcufycg Mn~cgocg " Ungnyi`{^UU'CJU"PMUG" Pfopcmcy{c'

' \pcj|~kk`g" B~mjcg" Ky|" J'C" 955? Jcgchnjng Mn~cgocg Uny~|caccg"Ungnyi`{ Ychcwcb` Uny|" Hcmcy{c'


84/84

L^Y@L^B^J T@[CN

GCJC 8 I~k` \~jcyb`g

^J^Y 8

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