_y+ay_ a=y+++_ aoa+ a_+o

oao+_ o=+=+_ aoa+ a_++a+o (sa_ .z)

-01-
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xOf;fk;-cau;T-Rtu;f;fk;; xOf;fk;-cau;T-Rtu;f;fk;;
,];yhk; xOf;fk;> gz;ghL Mfpatw;Wf;F cau;e;j
Kf;fpaj;Jtk; toq;fpapUf;fpwJ. xOf;f tplaj;jpy;
mjyghjhsj;jpy; fple;j r%fj;ij my;yh`;tpd;
,Wjpj; J}ju; ]y;yy;yh`{miy`p t]y;yk;
mtu;fs; ,];yhk; vd;w xg;gw;w tho;f;if newpapd;
%yk; cau;e;j xOf;f rPyu;fshfTk; gz;ghl;by;
rpfuj;ij njhl;ltu;fshfTk; khw;wpaikj;jhu;;fs;.
mNj ,];yhj;ij gpd;gw;Wk; r%fj;jpy; ,d;W xOf;fr;
rPu;NfLfs; jiyJ}f;fp> tpgrhuk;> jtwhd Mz;-ngz;
njhlu;Gfs; Mfpad mjpfupj;Jf; fhzg;gLfpd;wd.
,tw; iw ,]; yhk; ngUk; ghtq; fs; vd
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ehisa kWikia kwe; J> my; yh`; tp d;
tprhuizia kwe;J> jhq;f Kbahj euf Ntjidia
k w e ; J k h d f ; N f l h d t p l a q ; f s p y ;
<Lgl;Lf;nfhz;bUf;fpd;wdu;.
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nra;Js;sJ. mtw;Ws; Kjyhtjhf> xt;nthU
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jh o; j; jp f; nfh s; Skh W fl; lisap Lfp wJ.
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Mz;-ngz; njhlu;GfSf;Fk; tpgrhuj;jpw;Fk; Kjw;
gbahFk;. my;yh`; $Wfpwhd;: egpNa K/kpdhd
Mz;fSf;F ePq;fs; $Wq;fs;: mtu;fs; jq;fsJ
ghu; itfisj; jho; j; jpf; nfhs; sTk; . jq; fsJ
kiwthd ,lq;fisAk; ghJfhj;Jf;nfhs;sTk; ...
NkYk; egpNa K/kpdhd ngz;fSf;F $Wq;fs;:
jq;fsJ ghu;itfis mtu;fs; jho;j;jpf;nfhs;sTk;.
jq;fsJ kiwthd ,lq;fisAk; ghJfhj;Jf;
nfhs;sTk;. ntspapy; njupaf; $batw;iwj; jtpu
jq;fs; (myq;fhuj;ij) mtu;fs; ntspg;gLj;j
Ntz;lhk; (24 : 30> 31) ghu;f;ff;$lhjtu;fis Njit
VJk; ,d;wp ghu;g;gJ> ghu;f;ff; $lhj fhl;rpfis
ghu;g;gJ fz;fs; nra;Ak; tpgrhuk; vd egpatu;fs;
$wpdhu;fs; (G`hup> K];ypk;)
mLj;jjhf> Xu; me;epa (m[;dgp) MZk; me;epa
ngz; Zk; (K]; ypkhf ,Ue; jhYk; fhgpuhf

,Ue; jhYk; ) jdpikapy; ,Ug; gij ,]; yhk;

`whkhf;fpAs;sJ. ve;j ,lkhf ,Ue;jhYk;
jdpikapy; Xu; m[;dgp MZk; ngz;Zk; ,Uf;f
Ntz;ba #oy; cUthfpdhy;> mij Kw;whf
jtpu; j; JtpLkhWk; mt; tplj; jpypUe; J vOe; J
nrd;WtpLkhWk; khu;f;fk; fl;lisapLfpwJ.
egpatu;fs; $wpdhu;fs;: Xu; Mz; me;epa ngz;Zld;
jdpikapy; ,Uf;f Ntz;lhk;. mt;thwpUe;jhy;
i~j;jhd; mq;F %d;whktdhf ,Ug;ghd; (m`;kj;).
NkYk; egpatu;fs; $wpdhu;fs;: cq;fspy; xUtu; Xu;
m[;dgpahd ngz;Zld; k`;ukhd MZlNdad;wp
,Uf;f Ntz;lhk; (G`hup> K];ypk;)
Nkw;Fwpj;jthW ,];yhk; ,l;l tuk;Gfis kPWk;
NghJjhd; jtwhd Mz;-ngz; njhlu;Gfs;> tpgrhuk;
Nghd;w ghtq;fs; jiyJ}f;Ffpd;wd. my;yh`;
$Wfpwhd;: tpgrhuj;jpd; gf;fk; ePq;fs; neUq;f
Ntz;lhk;. epr;rakhf mJ khdf;NflhdjhFk;. mJ
kpff;nfl;l topahFk; (17 : 32).
tpgrhuk; r%fj; jpy; gy; NtW tbtq; fspy;
fhzg;gLfpwJ. Kiwg;gb jpUkzk; nra;ahky;
m[;dgpahd Xu; MZk; ngz;Zk; jdpj;J tho;tJ
tpgrhukhFk;. fhgpuhd Mz;fisNah ngz;fisNah
mtu;fs; ,];yhj;ij Vw;Fk; tiu jpUkzk; nra;tJ
tpgrhukhFk;. my;yh`; $Wfpwhd;: ,izitf;Fk;
ngz;fis - mtu;fs; <khd; nfhs;Sk; tiu ePq;fs;
jpUkzk; nra;ahjPu;fs;. Vnddpy; ,izitf;Fk;

ngz;iz tpl -mts; cq;fis ftuf;$batshf

,Ug;gpDk; - <khDs;s Xu; mbikg; ngz; kpfr;
rpwe;jtshths;. NkYk; ,izitf;Fk; Mz;fs; -
<khd; nfhs;Sk; tiu <khd; nfhz;l ngz;fSf;F
jpUkzk; nra;J nfhLf;fhjPu;fs;. ,izitf;Fk; Xu;
Miz tpl - mtd; cq;fisf; ftuf;$batdhf
,Ug;gpDk; - <khd; nfhz;l Xu; mbik
kpfr;rpwe;jtdhthd; (2 : 221). vdNt> fhgpuhd
ngz;fisNah Mz;fisNah jpUkzk; Kbj;J
tho; gtu; fs; fhynky; yhk; tp grhuj; jp NyNa
<LgLgtu;fshthu;fs;.

-02-
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,t;thNw cld; gpwe;j ,U rNfhjupfis xNu
Neuj;jpy;> rk fhyj;jpy; jpUkzk; nra;tJk;
tpgrhukhFk;. ,t;thW ,U rNfhjupfis xNu
Neuj; jpy; jpUkzk; Kbj; J tho; gtu;
fhynky;yhk; tpgrhuj;jpNyNa ,Uf;fpwhu;.
mjpYk; Fwpg;ghf tNahjpg epiyapy; tpgrhuk;
GuptJ tpgrhuj;jpNyNa kpfkpf Nkhrkhd
ep iyahFk; . egp atu; fs; $wp dhu; fs; :
kWikapy; my;yh`; %d;W egu;fSld; NgrTk;
khl; lhd; > mtu; fisj; J}a; ikg; gLj; jTk;
khl;lhd;> mtu;fisg; ghu;f;fTk; khl;lhd;. mk;
%tUk; ahnudpy;> tNahjpg epiyapy; tpgrhuk;
Gupe;jtu;> ngha; $Wk; murd;> ngUikabf;Fk;
Vio MfpNahuhtu; (K];ypk;)
,t;thNw may; tPl;L kdpjupd; kidtpNahL
tpgrhuk; GuptJk; tpgrhuj;jpNyNa kpf Nkhrkhd
epiyahFk;. ,g;D k];Cj; wopay;yh`{md;`{
mtu;fs; $Wfpwhu;fs;: ghtq;fspNyNa kpf
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egpatu;fsplk; ehd; Nfl;l NghJ egpatu;fs;>
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NghJ Vjhtnjhd;iw mtDf;F ,izahf
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cyfpYk; my;yh`;tpd; Nrhjidfis re;jpf;f
Ntz;Lk;> kWikapYk; nfhba euf Ntjidia
re;jpf;f Ntz;Lk;.
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tpgrhuk; gfpuq;fkhf eilngw;why; Kd;ida
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Mfp atw; wp dh y; me; j r%fj; jp du ;
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tpgrhuKk; tl;bAk; eilngWfpwNjh me;j
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,Ue; jJ. mjd; mbap y; neUg; G
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Nghlg;gl;bUe;j gy Mz;fSk; ngz;fSk; epu;thz

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ahu; vd Nfl;l NghJ ,tu;fs;jhd; tpgrhuk; nra;j
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gjpyspj;jhu;fs; .
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re; ju; g; gq; fis toq; fp ap Uf; fp wh d; . vdNt>
mr; re; ju; g; gq; fisg; gad; gLj; jpf; nfhz; L ,dpNky;
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<khDf;Fk; kWik tho;Tf;Fk; Fe;jfk; tpistpf;ff; $ba
nraw;ghLfspypUe;Jk; mr;nraw;ghLfSf;F ,l;Lr;nry;Yk;
midj;J topKiwfspypUe;Jk; tpLgl;L> my;yh`;tplk;
mOJ ghtkd; dpg; Gf; Nfhu Ntz; baJ kpfkpf
mtrpakhFk;. ,y;iyNay; my;yh`; my;Fu;Mdpy;
Fwpg; gpLtJ Nghd; W kWikapy; euf neUg; gpd;
vupnfhs;spfshf khwp kPs Kbahj ngUe; Jd;gj;ijr;
re;jpf;f NeupLk; vd;gij ve;j <khdpa neQ;rKk;
kwe;Jtplf;$lhJ.
my;yh`; ek; midtiuAk; jd; kd;dpg;gpdhYk;
mUspdhYk; #o;e;Jnfhs;thdhf.

Ie;JcgNjrq;fs;
sp=a yaaapspso+o syo++ya+o.
_ c=o _o aaaaap s=ap oaa so+o
paoa++o a _a $wg;NghFk; thrfq;fis tho;tpy;
vLj; J elg; Nghu; ahu; ? my; yJ mtw; iwg; gp wUf; F
fw;Wf;nfhLg;Nghu; ahu; ,Uf;fpwPu;fs;? vd;W Nfl;l NghJ mjw;F
;ehd; ,Njh ehd; ,Uf;fpNwd; vd;W $wpaJk; egpatu;fs; vdJ
fuj;ijg; gw;wp (gpd;tUk;) Ie;J cgNjrq;fisAk; vz;zp
vz;zpf; $wpdhu;fs; :
1. `whkhdtplaq;fisjtpu;e;Jtho;.
eP kdpju;fspNyNacau;e;j tzf;frhypahfp tpLtha;.
2.my;yh`; cdf;Ftoq;fpatw;iwg; nghUe;jpf;nfhs;. eP
kdpju;fspy; cau;e;j nry;te;jdhfptpLtha;.
3. mz;ilmayhUld; ey;yKiwapy; ele;Jnfhs;.
eP cz;ikK/kpdhfp tpLtha;.
4. cdf;FvJtpUg;gNkh mijNagpwUf;Fk; tpUk;G.
eP cz;ikK];ypkhfp tpLtha;.
5. mjpfk; rpupf;fhNj. mjpfr; rpupg;G cs;sj;ij kuzpf;fr; nra;JtpLk;.
(jpu;kpjp> K];dj; m`;kj;)
Ie;JcgNjrq;fs;
mG+`_iuuh wopay;yh`_md;`_mtu;fs; mwptpf;fpwhu;fs;:
xU jlit egp ]y;yy;yh`_ miy`p t]y;yk; mtu;fs;
]`hghf;fs; kj;jpapy; ehd; $wg;NghFk; thrfq;fis tho;tpy;
vLj; J elg; Nghu; ahu; ? my; yJ mtw; iwg; gp wUf; F
fw;Wf;nfhLg;Nghu; ahu; ,Uf;fpwPu;fs;? vd;W Nfl;l NghJ mjw;F
;ehd; ,Njh ehd; ,Uf;fpNwd; vd;W $wpaJk; egpatu;fs; vdJ
fuj;ijg; gw;wp (gpd;tUk;) Ie;J cgNjrq;fisAk; vz;zp
vz;zpf; $wpdhu;fs; :
1. `whkhdtplaq;fisjtpu;e;Jtho;.
eP kdpju;fspNyNacau;e;j tzf;frhypahfp tpLtha;.
2.my;yh`; cdf;Ftoq;fpatw;iwg; nghUe;jpf;nfhs;. eP
kdpju;fspy; cau;e;j nry;te;jdhfptpLtha;.
3. mz;ilmayhUld; ey;yKiwapy; ele;Jnfhs;.
eP cz;ikK/kpdhfp tpLtha;.
4. cdf;FvJtpUg;gNkh mijNagpwUf;Fk; tpUk;G.
eP cz;ikK];ypkhfp tpLtha;.
5. mjpfk; rpupf;fhNj. mjpfr; rpupg;G cs;sj;ij kuzpf;fr; nra;JtpLk;.
(jpu;kpjp> K];dj; m`;kj;)
-03-
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etj2011@hotmail.com
vkJ ,Wjp Kbit mofhf Mf;fpf; nfhs;s
Kaw;rpf;f Ntz;Lk;. mjw;fhf ehk; my;yh`;
tpUk;Gk; kf;fshf vk;ik jahH nra;Jnfhs;s
jtwf;$lhJ. ehk; ek;ik gpuahzk; nra;Jte;j xU
gazpia Nghd;W fUjp nraw;gLNthkhdhy;;> cyif
msTf;fjpfkhf Nerk; nfhz;L miyakhl;Nlhk;.
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ck;kp egp ]y;yy;yh`{miy`p t]y;yk; mtHfs;
$wpajhf ]`P`hd `jP];fspy; te;Js;s
nra;jpia mtjhdpf;f Ntz;Lk;> w]{Yy;yh`;
mtHfs; vdf;Fk; ,e;j cyfpw;Fk; cs;s rk;ge;jk;
xU kuj;jbapy; epoYf;fhf xJq;fptpl;L> gpd;dH me;j
kuj;jbia tpl;Lr;nry;Yk; gpuahzpf;;Fk; cs;s
njhlHNgjhd; vd;W $wpAs;shHfs;.
vdNtjhd; ,e;j epiyaw;w cyf Mrhghr
czHTfSf;F ,lk;nfhLf;fhky; kWik tho;it
mjpfkjpfk; epidtpypUj;jp me;j kWikf;F
jahuhFgtHjhd; Gj; jp rhyp . w]{ Yy; yh`p
]y;yy;yh`{miy`p t]y;yk; mtHfs; vth; jdJ
kNdh ,r;irfis tpLj;J kuzj;jpw;Fg; gpd;dhYs;s
tho;Tf;fhf jahuhFthNuh mtHjhd; Gj;jprhyp
vd;Wk; jdJ kNdh ,r;irf;F topg;gl;L tho;e;J
my; yh`; tpd; kP J Nknyz; zk; nfhs; gtH; jhd;
mwptpyp vd;Wk; $wpAs;shh;fs; (jpu;kpjp).
kuz Neuk; neUq;fptl;lhy; ve;j xU Mj;khTf;Fk;
xU tp dhb gp w; gLj; jg; glTk; khl; lhJ>
Kw;gLj;jg;glTk; khl;lhJ. ]{wh my;Kdhgp$dpy;
10>11k; trdq;fspy; ,t;thwhdtHfspd; epiyia
my;yh`; gpd;tUkhW $Wfpd;whd;: cq;fspy;
xUtUf;F kuzk; tUtjw;F (rw;W) Kd;> vd;Dila
,iwtNd vdf;F rw;W Neuk; jtiz jukhl;lhah?
ehd; ]jfhf;fis (ed;ikahd tplaq;fis) nra;J
ey;ytHfspy; xUtdhf MfptpLNtd; vd;ghd;. kuz
Ntis xUtUf; F te; Jtp l; lhy; jtiz
jug;glkhl;lhJ. my;yh`; ePq;fs; nra;gtw;iw
ed;fwpthd; .
MfNt ]f;whj; Neuk; tUk; tiu Vkhw;wj;jpYk;
kwjp ap Yk; ,Ue; J tp l; L ,Wjp Ntisap y;
ifNrjg;gLk;; tiu ,Uf;fhJ ,g;NghjpUe;Nj
xt; nthU tpdhbAk; kuzk; tuyhk; vd; w
vjpHghHg;Gld; my;yh`;Tila flikfis Kiwahf
,iwar;rj;Jld; epiwNtw;wp tUtJld; ,];jp/ghH>
jt;gh> ,iw rpe;jid> ]jfhf;fs; vd;W Kbe;jsT
mky;fis mjpfk; mjpfk; nra;Jtu Ntz;Lk.;

my;yh`;tpd; J}jH K`k;kj; ]y;yy;yh`{

miy`p t]y;yk; mtHfs; cyfpw;Nf mUshf>
w`;kJy;ypy; MykPdhf te;jtHfs;. my;yh`;tpd;
`gPghf> md;ghd Neruhf tho;e;jtHfs;. mg;gbahd
mtHfSf;Nf ]f;whj; Ntjid ,Ue;Js;snjd;why;
rhjhuzkhdtHfshd> ghtr; #oyp NyNa
coYfpd;w vkJ epiyik vt;thwhdjhf ,Uf;Fk;
vd;W rpe;jpj;Jg;ghHf;f Ntz;lhkh?
egp atHfsp d; filrp Neuk; . Map ~h
wopay;yh`{md;`h mtHfspd; kbapy; jiyia
itj;j epiyapy; ,Uf;fpd;whHfs;> mUfpy; xU
ghj;jpuj;jpy; ePH itf;fg;gl;bUf;fpwJ. egpatHfs;
mbf;fb me;jg;ghj;jpuj;jpy; ifiatpl;L yhapyh`
,y;yy;yh`;> ,d;d ypy;kt;jp y]f;whj; ( epr;rakhf
kuzj;jpw;F NtjidAz;L ) vd;W $wpf;$wp jdJ
Gdpjkhd Kfj;jpy; jz;zPiu ms;sp jltpj;jltp
,Ue;jhu;fshapd; ,jid vtHjhd; ,Nyrhf
fUjKbAk; ?
(,d;~h my;yh`; njhlUk;)

njupe;Jnfhs;s...
- m];kpyh-
kl; khf;fhd;khf;fhu;tpj;jpahyak;
(fiyg;gpupT)
ARF.
/
01. cY}Ky; Fu;Md; vd;why; vd;d?
- my;Fu;Mid mbnahw;wp tsu;e;j fiy
02. ,khKy; kjPdh vd;wiof;fg;gl;l ,khk; ahu;?
- ,khk; khypf; w`pk`{y;yh`;
03. MyKy; gu;]f; vd;why; vd;d ?
- fg;Uila tho;T
04. gpf;`{y; mf;gu; vd;w E}ypd; Mrpupau; ahu;?
- ,khk; mG+`dPgh w`pk`{y;yh`;
05. ,hk; ~hgp< w`pk`{y;yh`; mtu;fspd;
gpwg;gplk; vJ?
- gy];jPd;
06. t`p vOJtjw;F jiyik tfpj;j ]`hgp ahu;?
- i]j; ,g;D jhgpj; wopay;yh`{md;`{
07. jpl cWjp nfhz;l egpkhu;fs; vt;thW
miof;fg;gLtu; ?
- cYy; m];k;
,Wjpg;gazk;kWik
-m\;n\a;f; tgh(fG+up)- MIM.
-04-
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etj2011@hotmail.com
mjpNtf tpQ;Qhd Jiwapd; tsh;r;rpahy;
cyfk; cs; sq; iffspy; vdg; Ngrpf;
nfhs; fp d; Nwhk; . mNjNtis mjdhy;
Vw; gLfp d; w fyhrhu rP uop TfisAk; >
mrpq;fq;fisAk; fz;Lk;> fhzhkYk; VNdh>
jhNdh vd myl;rpakhf tpl;LtpLfpNwhk;.
,t;thW tpl;L tpLfpNwhkh? epidTgLj;Jq;fs;.
epr;rakhf my;yh`; kWik ehspy; midth;
Kd;dpiyapYk; ,lk;> fhyk;> cWg;Gf;fs;
vd;gitfis rhl;rpfshff; nfhz;L Nfs;tp
Nfl;ghNd> ,e;epiyapy; mjidj; jLf;fhkYk;>
mjid tpl;Lk; tpyfhkYk; ,Uf;fpd;NwNd>
vdJ epiy vd;d? vd;gij xt;nthUtUk;
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(MjhuG+u;tkhd`jP];fspypUe;JnjhFf;fg;gl;lit)
-05-
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etj2011@hotmail.com
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lawyer accountant
(accounting)
law accounting
C. A.
AAF.
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www. eravurnet.tk
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