 

   


         
              
 
             
                

        


           
        

          
             

              

      


           

           
  
           
          
          

(32)
 ✁ ✂✄☎✁ ✆✄✝✞✟✠ 
  
 

      

      
             
            
 
         
  
    

                
              
 
          
              

             
 

  
   
    
    


(33)
   
   
    
   

  
   
    
    
    
      on cotract
base        
 
    

       

           
          
         
       
       
       
    
     
  

     

         
         
 
 

(34 )
              
 
        on departmentaly basis
           
    
              
 

 
        
              
      
  
                  
       
    
  
 
 
  

   
       
     

 
      

(35 )
       
      
 
       
      
  


      
      
      
     
                 



  


 
   

1 . 
2.  

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