|Edtivibeb Gveauetive Gig 2

-Paeftgefbn prnygdtns bgsbg ga pesebn-prgsgftg ledie ga juturn‟

Eutnrgs9
Oisega Druz Fgkrn
Inrkg Mvåf Erefkn Tntgan
Agnferbn Eftnfin Ogan Xnbrïkugz

Bndgftg9
Aid. Derans Efbrís Pírgz Xnbrïkugz

Jufbediôf Wfivgrsiterie bga Årge Efbife

Jeduateb Digfdies Eboifistretives, Gdnfôoide y
Dnftehags
Eboifistrediôf bg Goprgses
Jnrouaediôf y Gveauediôf bg Prnygdtns
Hnkntå B.D.
 Fnvigohrg bg 805=

5
 Rehae bg dnftgfibn

Mftrnbuddiôf .........................................................................................................................4
Bgsdripdiôf bga
Prnygdtn.......................................................................................................2

N hig i v ns K g fg rea gs y nhigtivns

G s t r et í k i dn s…………………… … … … … … …….......................7
Oisiôf y Zisiôf…………………………………………………………..………………………..:
Paef Dnogrdiea y Bgsdripdiôf bga Prnbudtn ............................................................................;
Zeanrgs.......................................................................................................................................<
Pnaïtides....................................................................................................................................50
Bisgõn Nrkefizedinfea ........................................................................................................58
Rgnrïe Eboifistretive................................................................................................................58
Gstrudture.................................................................................................................................54
Xgdursns Luoefns.....................................................................................................................54
Dnstns veriehags n bga Prnbudtn..............................................................................................................54
Drnfnkreoe bg Edtivibebgs.......................................................................................................57
Pgrsnfea .............................................................................................................................5:
Dnstns Jiins Kgfgreags n bga
Pgrinbn.....................................................................................5:
Gstioediôf bg kestns bg sgrvidins
gxtgrinrgs..............................................................................5;
Kestns Goprgserieags ..........................................................................................................5;
Prgsupugstn bg vgftes y gvnaudiôf prgviste bg ifkrgsns y kestns ............................................5=
Pnaïtide Dnogrdiea bg Dnhrns y Pekns……………………………………………………………
80
Paef Gdnfôoidn
y Jifefdigrn..............................................................................................80
Edtivn Dirduaeftg n Dnrrigftg ..............................................................................................88
Dritgrins bg Efåaisis, dåaduans y prnygddinfgs bg rgftehiaibeb ................................................82
Oerdn Aôkidn...................................................................................................................................82

stretgkie, Rgdfnankïe y Gagogftns Goprgserieags………………………………………………

8
8
Reagftn Luoefn, Depitea Luoefn y Bgsgopgõn .................................................................42
Gstretgkies bg Gveauediôf ....................................................................................................47
Dnfdausinfgs ......................................................................................................................4:
Xgjgrgfdie.........................................................................................................................4;
Mftrnbuddiôf

Ga sikuigftg prnygdtn husde iopagogfter aes tgoåtides bgserrnaaebes bureftg ans bijgrgftgs
gigs bga oôbuan bg jnrouaediôf y gveauediôf bg prnygdtns3 esï pugs, sg gaehnrerå uf paef bg
fgkndin goprgseriea, gf gstg desn e fivga virtuea pere prnygdtns bg ifvgrsiôf.

Pnr dnfsikuigftg, aes goprgses virtueags, gs ufe fugve jnroe bg nrkefizediôf jufdinfea, qug
sg bgsdrihg gftnrfn e ae gvnaudiôf bifåoide bg ae tgdfnankïe y ae kanheaizediôf. Tu gstrudture
nrkefizetive sg epnye gf ga usn bg iftgrfgt pere eopaier sus trefseddinfgs y npgredinfgs gf ga
ogrdebn kanhea. (Xnhhifs.s, 805;. Dep. 52)

4
 Bgsdripdiôf bg prnygdtn

Gf ga prgsgftg prnygdtn dnoprgfbg ae drgediôf bg ufe påkife wgh

-www.dnopretu.dno.dn‟  gfjndebe gf ae esgsnrïe iftgkrea bg uf sgrvidin bg dntizedinfgs,
rgaedinfebns e tnbe daesg bg
 prnbudtns gagdtrôfidns, lnker, bgpnrtgs y gftrgtgfioigftn y jgrrgtgrïe. Ans sgrvidins dnfteref dnf
ae ejiaiediôf bg goprgses aïbgrgs gf ae bistrihudiôf y vgfte bg ans prnbudtns3 ans sgrvidins gsteråf
birikibns e ans dnfsuoibnrgs.

Gste ibge surkg bg ae fgdgsibeb bg aes pgrsnfes e ae lnre bg dnoprer uf prnbudtn, ye qug sg
gfdugftre verigbeb gf ga ogrdebn gf dueftn ea prgdin y deaibeb bg ans oisons. Pnr teftn, gstn

dnfsuog tigopn y bifgrn qug oudles vgdgs aagve e ufe oeae bgdisiôf e ae lnre bg dnoprer y e
ufe ifsujidigfdie bg ans sgrvidins bg esgsnrïe gf ans eaoedgfgs.

Ga gquipn luoefn qug aagverå ga prnygdtn, gsterå gspgdieaizebn gf ga dnfndioigftn bga

ogrdebn, dnfndioigftn bga prnbudtn y prnkreoebnr bg sistgoes. Dnf ae jifeaibeb bg qug
aes
 pgrsnfes qug sg ejiaigf y utiaidgf ans sgrvidins tgfkef ufe etgfdiôf iftgkrea y bg jådia eddgsn.

2
 Nhigtivns Kgfgreags

 Drger ufe påkife wgh bg dntizedinfgs dnf uf ontnr bg hùsqugbe sioiaer ea bg ans krefbgs
 husdebnrgs bg iftgrfgt, gf bnfbg sg prgsterå ae esgsnrïe iftgkrea bg uf sgrvidin bg dntizedinfgs,
rgaedinfebns e tnbe daesg bg prnbudtns (gagdtrôfidns, lnker, bgpnrtgs y gftrgtgfioigftn y
jgrrgtgrïe)

Nhigtivns Gstretíkidns

Gstehagdgr bg oefgre dnftifue ans oås eatns gståfbergs bg setisjeddiôf bga daigftg e trevís bg
sgrvidins iffnvebnrgs.

Esgkurer ae pnsidiôf dnopgtitive oås jugrtg gf fugstrns ogrdebns prifdipeags e trevís bg ae

gxdgagfdie npgredinfea.

Esndierfns dnf ans oginrgs prnvggbnrgs, eprnvgdlefbn npnrtufibebgs pere prnpnrdinfer

veanr ekrgkebn e ans sgrvidins qug prgsteons y e fugstrns daigftgs.

Mfdrgogfter bg oefgre dnftifue, fugstrn pnrtejnain bg sgrvidins.

Dnfsgkuir ae gjidigfdie gf ae esikfediôf bg ans rgdursns, oginrefbn ga sistgoe bg ifjnroediôf

iftgrfe pere ae tnoe bg bgdisinfgs y pere esï euogfter ae deaibeb y ae trefspergfdie bg fugstrns
sgrvidins.

Bgserrnaaer uf paef gstretíkidn qug fns pgroite nptioizer debe ufn bg ans prndgsns y dnf ae
jifeaibeb bg ledgr sgkuioigftn, dnftrna y veauediôf.

7
 Oisiôf

Xgsnavgr aes dnfsuates bg ans dnfsuoibnrgs y kereftizer ae rgdnagddiôf bg ae ifjnroediôf

fgdgserie pere ga oison, eadefzefbn ans oeynrgs fivgags bg setisjeddiôf, dnfjiefze y gjidedie gf
dueftn e dntizedinfgs.

Zisiôf

Pere ga 8084 sgr rgdnfndibe dnon ufe goprgse aïbgr gf dntizedinfgs gagdtrôfides bg
 prnbudtns, supgrefbn aes gxpgdtetives bg setisjeddiôf y dnfjiefze bg aes krefbgs goprgses y bg
usuerins.

:
 Paef Dnogrdiea

Bgsdripdiôf bg prnbudtn n sgrvidin.

 Fugstre goprgse njgrtere uf sgrvidin bg esgsnrïe iftgkrea gf tnbn an gfjndebn dnf

dntizedinfgs, rgaedinfebns e tnbe daesg bg prnbudtns gagdtrôfidns, lnker, bgpnrtgs y
gftrgtgfioigftn y jgrrgtgrïe. Bgftrn bg ans prifdipeags sgrvidins gste9

Tgrvidin bg dntizediôf ifogbiete pnr ogbin bg lipgrvïfduans, qug dnfgdtere ea daigftg dnf ufe
tehae bg dntizediôf bga prnbudtn gf pertiduaer, gf rgaediôf dnf gspgdijidedinfgs bg veries
goprgses.

Tgrvidin bg dntizediôf Dlet gf aïfge, gf ga duea ga daigftg pnbrå iftgredtuer dnf ufe pgrsnfe
gfderkebe gf ae etgfdiôf ea daigftg, quigf kuierå su prndgsn bg dntizediôf bg ufe oefgre gjidez y
gjidigftg, dnf ae jifeaibeb jediaiter ga prndgsn y vgr bivgrsibeb bg ogrdebn.

Tgrvidin bg dntizediôf vïe dnrrgn gagdtrôfidn, gstn dugfte dnf uf tigopn aïoitg bg rgspugste
bg 82 lnres. Bnfbg ga daigftg gfviere uf ogfseig e ufe hefbgie bg gftrebe bg dnftedtns, y eaaï
gspgdijidere ga prnbudtn y aes deredtgrïstides kgfgreags bga oison, fugstrns pgrsnfeags, sg
gfderke bg ae oefgre oås prnfte pnsihag, gfvierag vïe dnrrgn gagdtrôfidn, ae deftibeb bg
dntizebns bga prnbudtn sgkùf su gspgdijidediôf y ae goprgse ejiaiebes.

Fgdgsibebgs qug duhrg

Pnr ogbin bg gstg sgrvidin prgtgfbgons duhrir aes fgdgsibebgs rgaedinfebes dnf ga kestn bg
tigopn, trefspnrtg, bifgrn y tnoe bg bgdisinfgs, aes dueags pugbgf ifjauir e ae lnre bg qug ufe
 pgrsnfe sg edgrde e uf eaoedgfe e dntizer n prgkufter uf prnbudtn, ebgoås qug fugstrns
sgrvidins sgråf bg jådia eddgsn, ehigrtn ea pùhaidn y jufdinfe aes 82 lnres bga bïe.

Gf dueftn e aes goprgses ejiaiebes sg hgfgjidieråf bg oefgre tea qug sus prnbudtns sg vef e
dnfndgr y vef e tgfgr uf pugstn jiin gf ae dnopgtgfdie. Reohiíf gstn euogftere aes vgftes
rgspgdtn ea dnfndioigftn bg ans prnbudtns y ae goprgse qug ans njrgdg. Fugstrn sgrvidin prgtgfbg

;
euogfter ga jauin bg pgrsnfes qug ifkrgsef e ans eaoedgfgs, pugs fugstrn paef bg dntizediôf
gvitere qug sg aagfgf ans eaoedgfgs dnf hùsqugbes iffgdgseries.

Zgfteies rgspgdtn e ae dnopgtgfdie

Drggons qug fugstre prifdipea vgfteie dnopgtitive, gs dnfter dnf uf sgrvidin iffnvebnr qug
iftgkre ans prnbudtns bg bistiftes goprgses, bg tea jnroe qug sigoprg pnbrgons tgfgr ufe
visiôf kanhea bg ae situediôf bg fugstrn daigftg efeaizefbn aes vgrbebgres fgdgsibebgs e duhrir
gf debe ufe bg aes årges dntizebes.

Ntre bg aes prifdipeags vgfteies, gs qug ea duhrir dnf fugstre aehnre bistiftes aes årges bg
dnfsuon bg oefgre iftgkrea dnf fugstrns trgs tipns bg sgrvidin bg hùsqugbe.

Zeanrgs

Deaibeb.

Ledgr ga trehein higf lgdln bgsbg ga prifdipin, ber an oginr bg fnsntrns husdefbn sigoprg
snaudinfgs siopags y gjgdtives.

Dnoprnoisn.

Rreheier dnf gopgõn pere prgster fugstrns sgrvidins dnf eate deaibeb ea daigftg.

Dnfjiehiaibeb.

Duopair an qug dnoprnogtgons y fn dnoprnogtgons dnf an qug fn pnbgons duopair.

Tetisjedgr aes gxpgdtetives bg fugstrns daigftgs bgsbg ae priogre vgz.

Prnygdter y trefsoitir sgkuribeb, drgbihiaibeb e fugstrns daigftgs gf ga onogftn bg prgsterags

fugstrns sgrvidins.

 Fns bgbidergons e debe daigftg dnon si jugre ga ùfidn.

Ber e fugstrns daigftgs ufe rgspugste råpibe y bg deaibeb e sus fgdgsibebgs y fn

bgsdefsergons leste vgraes setisjgdles.

Bispnfihiaibeb.

<
  Gster sigoprg prgperebns e tgfbgr gf dueaquigr onogftn ga sgrvidin qug fns jediaitg ga daigftg

Mffnvediôf.

 Husder sigoprg fugves jnroes bg ledgr oginr aes dnses y eprgfbgr bg fugstrns edigrtns y
bgsedigrtns.

Mftgkribeb.

 Tgr ïftgkrns gf tnbes fugstres bgdisinfgs y eddinfgs y ber dugfte bg gaaes.

Lnfgstibeb.

 Fns dnoufidergons dnf rgspgtn y dnopertirgons gf ae goprgse ae ifjnroediôf, ans

dnfndioigftns y aes gxpgrigfdies bg jnroe daere y sifdgre.

Xgspgtn.

Nrigfter tnbn fugstrn teagftn luoefn e trefsoitir iftgrfe y gxtgrfeogftg.

Xgspnfsehiaibeb.

Dnftrihuir y pertidiper gf ga ankrn bg ans nhigtivns bg ae goprgse esuoirgons ae dnfsgdugfdie

fugstres bgdisinfgs y eddinfgs.

Tgrvidin.

 Nrigfter tnbns fugstrns gsjugrzns pere esgkurer ae ageateb bg fugstrns daigftgs.

Rrehein gf gquipn.

Xgufirgons teagftns y gsjugrzns pere ga ankrn bg nhigtivns dnoufgs, gsdudlefbn e tnbns dnf
etgfdiôf, veanreons ae bivgrsibeb bg npifinfgs pere oeftgfgr rgaedinfgs bg dnfjiefze.

=
 Pnaïtides

Pnaïtides bg deaibeb.

Kgfgrer uf sgrvidin qug duopae dnf aes gxpgdtetives y rgqugrioigftns bg fugstrns usuerins
rgkibns pnr uf dnftrna bg deaibeb, prgsgftefbn uf gxdgagftg sgrvidin e ans oginrgs bga ogrdebn.

Pnaïtide bg Xgdursns Luoefns.

Ga trehein sgrå iustn y sg hrifberef aes dnfbidinfgs fgdgseries pere ga oison prnonvigfbn uf
eohigftg sefn, veanrgs dnon puftueaibeb, rgspgtn, dnfjiefze y rgspnfsehiaibeb, pere qug ae
nrkefizediôf tgfke eopain oefgin bga rgdursn luoefn.

Pnaïtide Dnogrdiea.

Pnsidinferfns dnon aïbgrgs gf iffnvediôf, tgdfnankïe, y deaibeb, pere gaan sgrå sg lerå
ufe dnfsteftg ifbekediôf ea daigftg ogbieftg gfdugstes bg deaibeb qug fns pgroite kereftizer
qug fugstrns sgrvidins snf rgeaogftg setisjedtnrins e aes fgdgsibebgs bg ans usuerins.

Pnaïtide Daigftg Gxtgrfn.

Ga daigftg gs fugstre rezôf bg sgr, pnr teftn, sgrå sigoprg an oås iopnrteftg gf fugstre

dnopeõïe. Pnr gsn gf ga tretn dnf gaans sgrgons ans oginrgs, deredtgrizebns pnr ae etgfdiôf, ga
sgrvidin y ae dnoufidediôf qug ags hrifbeons.

Pnaïtide bg Prgdin.

Njrgdgons prgdins reznfehags y esgquihags bg edugrbn e ae deftibeb bg prnbudtns y e ae

esistgfdie rgqugribe pnr ae goprgse.

Pnaïtide bg Tgrvidin.

Prgster sgrvidin snhrg ufe hesg tgdfnaôkide y npgredinfea bg vefkuerbie qug pgroite

oexioizer ae setisjeddiôf ea daigftg.

50
 Pnaïtide bg dríbitn y pekn.

 Kereftizer ga sistgoe bg dríbitn y pekns bg oefgre qug sg nptioidg ae sustgftehiaibeb gf ga

drgdioigftn bg ae dnopeõïe.

Duature

An qug husdergons gs dnon ifdibir gf ae oefgre bg pgfser y edtuer rgspnfsehag bg

fugstrns treheiebnrgs hein ae visiôf bga dnopnrteoigftn ítidn g iftgkribeb pgrsnfea y
prnjgsinfea dnf ga nhigtivn prgvistn ledie prnkrgsn goprgseriea, qug hgfgjidig e debe ufn bg
ans oisons.

Ae jnroe bg dnoufidediôf bghg sgr hein ufe hesg bg rgspgtn, eoehiaibeb y sifdgribeb gf
tnbns ans deopns aehnreags, pugs bg eaaï sg ifdite ea hugf edtuer dnon pgrsnfe y dnon sndigbeb.

55
Bisgõn Nrkefizedinfea

Kgrgftg

Esgsnr
dnogrdiel
Gxpgrtn gf gl
dnfndioigftn bg lns prnbudtns Prnkreoebnr

Npgrebnr 5 Npgrebnr 8 Npgrebnr 4 Npgrebnr 2 Npgrebnr 7

 Jikure 5  Bisgõn nrkefizedinfea

  .

Rgnrïe eboifistretive

58
 Tgkùf Ogbife y Åviae (8058) gf gste nrkefizediôf sg vg iopagogftebe ae tgnrïe
eboifistretive bg ae hurndredie, ye qug gstå rgjgribe y gfjetizebe gf uf jufdinfeoigftn
gjidigftg y redinfea, ebgoås qug kgfgre uf dnftrna gjgdtivn snhrg ga pgrsnfea.

Dnf gaan, su gstrudture gs igrårquide y gs bgjifibe pnr gftgs kgrgfdieags, tigfg fnroes daeres y

aifgeoigftns bg eutnribeb, bg gste oefgre su gstrudture nrkefizedinfea fedg bg ae jufdinfeaibeb

bg ans derkns, dnf ga nhigtivn bg dnftrnaer, gstehiaizer y prgbgdir ae dnfbudte aehnrea (Ogbife &
Åviae, 8058).

Gstrudture

Ga tipn bg gstrudture qug oefgie gste goprgse gs hurndredie pugs bg edugrbn dnf Xnhhifs
(5===) sg deredtgrizef pnr prndgsns bg treheins rgpgtitivns, siopags y eateogftg gstefberizebns.
Ebgoås gste tigfg ufe jnroeaizediôf be ae dnoufidediôf ogbieftg defeags gstehagdibns, eufqug
teohiíf bg oefgre birgdte. Ougstref ufibebgs bg trehein gf ga fivga ifjgrinr, ufe gstrudture
dgftreaizebe bg pnbgr y tnoe bg bgdisinfgs. Tg gvibgfdief espgdtns rgaedinfebns dnf ae tnoe bg
dnftrna, qug ledg rgjgrgfdie e ae igrerquïe y ans fivgags bg supgrvisiôf, ae debgfe bg oefbn dnon
ufe aïfge dnftifue bg eutnribeb qug ve bgsbg an oås eatn leste ae ùatioe pnsidiôf3 gste eutnribeb
gf eakufns espgdtns dnon gf ans oås supgrinrgs tigfbg e sgr rïkibe, oigftres qug ans fivgags bg
supgrvisiôf vef bisoifuygfbn tigfbg e sgr oås jagxihag.

Ans treheiebnrgs rgeaizeref su terge gf uf jauin bg trehein ouy redinfeaizebn dnf daere
bivisiôf bg terges qug gståf dnnrbifebes hein ufe supgrvisiôf, fn nhsteftg, gstes årges gståf
iftgrrgaedinfebes.

Xgdursns luoefns fgdgserins luoefns

Tg prgtgfbg uf gstioebn bg x deftibeb bg pgrsnfes, debe ufn pnsggrå terges gspgdïjides, gf

rgaediôf e su pugstn, eakufes terges sgråf bg vitea iopnrtefdie pere ga drgdioigftn y
jufdinfeoigftn bg ae goprgse. E dnftifuediôf, sg onstrerå bgteaaebeogftg debe ufn bg ans
derkns

Dnstgs Zeriehags n bga Prnbudtn

Tg gftigfbg pnr oerkgf bg dnftrihudiôf e ae bijgrgfdie gftrg ans ifkrgsns pnr vgftes y ans
dnstgs veriehags gf ans qug sg ifdurrgf gf ae rgeaizediôf bg bidles vgftes. Dehg rgseater qug gstg

54
 prnfôstidn tigfbg e verier, ye qug bgpgfbg bga fùogrn bg goprgses ejiaiebes e fugstrns sgrvidins.
Tg eprnxioe qug uf tigopn gspgrebn bg 5 eõn bgsbg ae eprnhediôf bga prnygdtn, fugstre goprgse
aagvg e dehn ans paefgs bg ifidin, ans dueags snf9 e) ae drgediôf bgae påkife wgh, h) ga
gstehagdioigftn bg derkns y njidifes, d) ae prnondiôf bg ae påkife wgh y gstehagdioigftn bg
dnftretns dnf goprgses jutureogftg ejiaiebes y b) drgediôf bg hesg bg betns bg ans prnbudtns. Pnr 
teftn, sg gstioe qug pere gstg tigopn sg gstehagzde uf oïfion bg 50 goprgses ejiaiebes y ufns
ifkrgsns ogfsueags qug sg eprnxiogf e ans 55 e 54 oiaanfgs bg pgsns ogfsueags. Gs bgdir, qug
gstn duhrirïe kestns gf edtivibeb, dnon ae fôoife, prgstediôf bg sgrvidins, sgrvidins pùhaidns y
oeftgfioigftn bga gquipn bg trehein.

52
 Drnfnkreoe bg Edtivibebgs

Iuai n
PAEF B G E DRMZMBEBGT Gfgrn JghrgrnOerzn Ehria Eknstn TgptNdtuhrgFnv
Edtivibebgs  
Kgfgrer ib ge b g f gkndin
Prgsgftediôf bg ans prnbudtns e dnogrdieaize Drgediôf k rupn v 52
irtuea
ifidin 8 jifea
Drgediôf bg ae Pekife wgh bnfbg veons e
dnogrdieaizer
Drgediôf B gperteogftn d nftehag 80 if idin 4 ji fea
Drgediôf bg paef bg eddiôf (tigopn, bifgrn, tnoe bg
bgdisinfgs y t refspnrtg) 8
5 i fidie jifea
50
Gaehnrediôf b g p nrtejnain ifidie 4 jifea 87
Kgfgrer vïfduans dnogrdieags e bijgrgftgs sgdtnrgs dnogrdieags ifidie
Xgdursns lu oefns 4 J ifea
Dnfjnroediôf b g k rupns b g t rehein Puhaidibeb
5 i fidie 52 j ifea

2
Drgediôf b g j naagtns p uhaiditerins ifidin 58 j ifea
Bistrihudiôf
57
Drger Bgperteogftn bg gftrgke "trefspnrtg" 8 ifidinjifea
Rrefspnrtg eírgn pere bistrihudiôf e fivga iftgrfedinfea
Xgdgpdiôf bga prnbudtn y vistn hugfn pnr pertg bg ans daig ftgs 57 if idin 80 ji fea
Bgjifir ga Ogrdebn 8 57
Eddgbgr e ifvgstikedinfgs bispnfihags Drger e fåaisis b g O grdebn ifidin jifea
Mopagogfter e fåaisis b g O grdebn  
< ifidin 50 jifea
80

57

Rehae 5.

Pgrsnfea

Pugstn n derkn e Fùogrn bgXíkiogf sgkuribeb Tugabn aïquibn

bgsgopgõer Prnkreoebnr Gxpgrtngfga
treheiebnrgs
sndiea Dugfte E igfe Dugfte E igfe ogfsuea
5 $ 5 .400.000
5 $5.400.000
dnfndioigftn bg ans

 prnbudtns
Etgfdiôf e a d aigftg 7 Dugfte E igfe $5.000.000
Esgsnr d nogrdiea 5 Dugfte E igfe $5.700.000
 Dehg rgseater qug ga sugabn aïquibn ogfsuea gstipuaebn gf ae tehae 5 gs ufe deftibeb fgte bg

aes kefefdies bga gopagebn. Gs bgdir, qug ga pekn bg ae sgkuribeb ae esuog ae goprgse. Gstg dnstg

sg le tgfibn gf dugfte pere ga dåaduan bg ans dnstgs ogfsueags bg ae goprgse.

Dnstgs Jiins, Kgfgreags n bga pgrinbn.

 Rehae 8.

Pgrsnfea

Pugstn n derkn e Fùogrn bg Tgkuribeb sndiea Kestn ogfsuea gf

bgsgopgõer treheiebnrgs ogfsuea e derkn bg sugabns
ae goprgse
Prnkreoebnr 5 $ 8 85.7;8 $ 5 .::8.:45
Gxpgrtn gf ga 5 $ 8 85.7;8 $ 5 .::8.:45

dnfndioigftn bg ans

 prnbudtns
Etgfdiôf e a d 7 $ 5 ;0.220 $ 5.8==.<<5
aigftg
Esgsnr d nogrdiea 5 $ 8 77.::0 $ 5 .=02.2:7
Rntea, o gfsueags < $ < :=.822 $ : .78=.:0<
Rntea, F noife $ ; .4=<.<78

5:

Gstioediôf bg Kestns bg Tgrvidins Gxtgrinrgs

Ans prifdipeags kestns gf sgrvidins gxtgrfns e ae goprgse, gf ans qug sg ifdurrirå, vigfgf

gxprgsebns gf ae sikuigftg tehae, gf ae duea sg ougstref ekrupebns pnr ans bistiftns sgrvidins e ans

qug sg rgjigrgf, ifbidåfbnsg teohiíf ga tigopn bga kestn.

Rehae 4.

Kestns goprgserieags

Tgrvidins gxtgrinrgs Rigopn Mopnrtg gf %MZE

Kestns bg bgserrnaan (drgediôf bg 5 vgz $ :.000.000 5:%
 påkife wgh)
Gquipns ( dnoputebnrgs) 5 v gz $ = .000.000 5:%
Gsdritnrins s iopags b g o 5 v gz $ 8 .5:0.000 5:%
gtea.
Rntea9 $ 5; .
5:0.000
Oeftgfioigftn påkife wgh Pgrinbn9 debe $0 0%

Eaquiagr bg sitin o gs $; 0%
Pgrin bn 9
debe 00.000
ogs
Tgrvidins Pùhaidns Pgrinbn9 debe $4 5:%
70.000
ogs
Ntrns kestns Pgrinbn9 debe $5 0%
80.000
ogs
Rntea9 $ 5.5 ;
0.000
Oeftgfioigftn bg ans gquipns Pgrinbn9 debe $4 0%
00.000
2 ogsgs
Wtgfsiains gf kgfgrea. (Xgsoes bg Pgrinbn9 debe $4 5:%
00.000
 pepga, gsjgrns, aihrgtes, gtd…) 2 ogsgs
Rntea9 $ :0 0.000
Aidgfdie bg usn bg prnkreoes Pgrinbn9 $8; 5:%
4.=00
Efuea
Rntea9 $ 8; 4.=00
5;

Rrefspnrtgs Pgrinbn9 d ebe $0 0%

ogs bgpgfbg

Rntea9 ae fgdgsibeb
Puhaidibeb Rgopnrea $0 0%

edubigfbn e ae

fgdgsibeb
$0
Prgsupugstn bg vgftes y gvnaudiôf prgviste bg ifkrgsns y kestns.

Tg le dnfsibgrebn qug bureftg ga priogr eõn ae goprgse fn tgfbrå kefefdies sikfijidetives

bghibn e qug gstå gf uf prndgsn bg dnfstruddiôf, sif goherkn, sg prnygdte qug dnf ans

gstubins bg ogrdebn y dnf fugvns dnftedtns goprgserieags, sg ankrg ufe ejiaiediôf n dnftretn bg

ufn e trgs goprgses debe eõn (esï oison. sg paeftge qug aes kefefdies euogfteref bg uf 50%

e uf 40% efuea. Dehg rgseater qug dnf ga pesn bga tigopn ae goprgse gf ga ogrdebn tgfbrå

prioidie y esï

 pnbrå kgfgrer fugvns dnftretns.

5<

Gvnaudiôf vnauogf bg vgftes

400,000,000.00

870,000,000.00

800,000,000.00

570,000,000.00

500,000,000.00

70,000,000.00
 -
Eõn 5 Eõn 8 Eõn 4 Eõn 2 Eõn 7
Jikure 8. Gvnaudiôf vnaùogfgs bg vgftes

Gf an rgjgrgftg gf ans prifdipeags kestns pere debe eõn, sg le prgvistn ufe gvnaudiôf bga

50% bg ans kestns kgfgreags sgkùf ae agy.

Pnaïtide Dnogrdiea bg Dnhrns y Pekns.

Bghibn e ae bgoefbe aehnrer y gdnfôoide bg fugstrn prnygdtn sg gstehagdg uf pekn bg ans

daigftgs bg dnftebn debe ogs. Pugs dnf gstn sg esgkurerå ae puhaidediôf bg ans prnbudtns y bgoås

 hgfgjidins ifbirgdtns qug jevnrgdgråf ans prndgsns bg dertgre y jifefdigrns, esï oison ga pekn

fôoife y sgrvidins kgfgreags.

Paef Gdnfôoidn-Jifefdigrn.

5=

Rgfigfbn gf dugfte dnf fugstrn prgsupugstn bga puftn ougrtn fugstres ifvgrsinfgs bghgf

eiustersg e gstns kestns bg ufe oefgre onbgrebe. Bg tea oefgre, sg husde uf gquiaihrn qug fns

 pgroite tgfgr ufe gstrudture gdnfôoide sôaibe, ae duea pugbe supair aes fgdgsibebgs bg

snstgfioigftn, dnf ae jifeaibeb bg gstehiaizer ae rgftehiaibeb bg ae goprgse y esï oison fugstrn

 paef jifefdigrn, gstehagdigfbn gftnfdgs ans edtivns jiins y dirduaeftgs. Bg gste oefgre sg

gstehagdigrnf jnroes bg pekn gf eboifistrediôf bg tipn bg dnftebn, dnf ae jifeaibeb bg rgbudir 

kestns gf iftgrgsgs y ekiaizer ans prndgsns.

Bg gste oefgre gf ae sikuigftg tehae sg gstipuaef ans gagogftns rgaedinfebns dnf ans edtivns
 jiins.

Edtivn Jiin n fn dnrrigftg.

Rehae :.

Edtivn jiin fn dnrrigftg

Mfvgrsiôf gf Epaidedinfgs Mfjnroåtides
Bgsdripdiôf Deftibeb Mopnrtg % M ZE Ripn b g
bga Higf bg pekn
Mfvgrsiôf
Drgediôf bg ae 5 $ : .000.000 5:% Dnftebn

 påkife wgh
Eftivirus Gsgt 5 $ 8 ;4.=00 5:% Dnftebn

Toeaa Njjidg

Tgdurity/805:/50

Gquipns/52ogsg

s
Rntea9 $ :.8;4.=00
Mfvgrsiôf gf Oequiferie
Bgsdripdiôf Deftibeb Mopnrtg % M ZE Ripn b g p ekn

80

bga Higf bg Mfvgrsiôf

Gquipns.
7 $ = .000.000 5:% Dnftebn

PD Eaa if Nfg

AGFNZN D20-07E<
Haefdn Rntea9

$ =.000.000
Mfvgrsiôf gf oughags y eddgsnrins
Bgsdripdiôf bga Higf bgDeftibeb Mopnrtg % M ZE Ripn b g p ekn
Mfvgrsiôf
Gsdritnrins
 siopags bg

ogtea.
Wtgfsiains gf $ 4 00.000 5:% Dnftebn

kgfgrea.

(Xgsoesbg

 pepga, gsjgrns, aihrgtes,

gtd…)
Rntea9$ 8.2:0.000
Rntea bg ae suoetnrie bg aes$ 5;.;44.=00

ifvgrsinfgs jiies.

]e bgteaaebe aes ifvgrsinfgs jiies pnbgons gstehagdgr ans edtivns dirdufbeftgs.

Edtivn Dirduaeftg n dnrrigftg.

85

Gstns higfgs ledgf rgjgrgfdie e ans rgdursns qug sgråf utiaizebns gf ga bgserrnaan bg ae

edtivibeb goprgseriea oeftgfigfbn didans bg gxpantediôf qug bgpgfbgf bga pgrinbn bg tigopn

gstipuaebn. Gstg epertebn gstå birikibn e ae eutnfnoïe bg debe edtivibeb rgaedinfefbn

fugstrn

 paef jifefdigrn y ans ogsgs bg utiaizediôf bga bifgrn3 dnf ae jifeaibeb bg ejrnfter ans prifdipeags

kestns pere gviter pnsihags prnhagoes bg ifvgrsiôf.

 Rehae ;.

Edtivn dirduaeftg

PXGTWPWGTRN GF EDRMZN DMXDWAEFRG

F¹ bg ogsgs bg eutnfnoïeMopnrtg fgdgserin
Oeftgfioigftn bg ans< o gsgs$ 5 .800.000

gquipns y Wtgfsiains gf

kgfgrea. (Xgsoes bg pepga,

, aihrgtes, gtd…) Kestns g f p grsnfea Eaquiagr bg sitin, Tgrvidins
< o gsgs $ 7 =.5=0.<5:
< o gsgs $ = .4:0.000
Pùhaidns y Ntrns kestns
Mftgrgsgs o gbins b g < o gsgs $ 5 :.<:2.000

88

 prísteons
Rntea $ <: .:52.<5:

Rehae <.

Mfvgrsiôf jiie Zs Mfvgrsinfgs dirdufbeftgs

Mfvgrsinfgs j iies $ 5 ;.;44.=00

Mfvgrsinfgs d irdufbeftgs $ < :.:52.<5:
Rntea9 $ 502.42<.;5:

Dnon sg pugbg nhsgrver gf ae tehae eftgrinr y tgfigfbn gf dugfte qug aes ifvgrsinfgs jiies sg
ledgf gf priogr onogftn, pnbgons bgdir qug fugstre goprgse tgfbrïe kestns eutôfnons gf

rgaediôf dnf fugstrn paef jifefdigrn bg $ 502.42<.;5: bureftg < ogsgs. Dnf gaan sg husde ufe

gstehiaibeb goprgseriea y jifefdigre qug dnfdugrbg dnf ga tigopn gstipuaebn pere ae

dnftretediôf dnf fugstrns daigftgs y ga jufdinfeoigftn gstehag goprgseriea.

Dritgrins bg efåaisis, dåaduans y prnygddinfgs bg rgftehiaibeb

Gf gstg epertebn onstrergons ans dritgrins utiaizebns gf ga efåaisis gdnfôoidn-jifefdigrn,

esï dnon ans dåaduans rgeaizebns, aes prnygddinfgs gdnfôoides jifefdigres y aes dnfdausinfgs e

aes qug sg lef aagkebn.

Oerdn aôkidn

Rehae =.

Oetriz bg oerdn aôkidn

Nhigtivn Mfbidebnrgs Ogbin b g Tupugstns

Zgrijidediôf
JMF Tg gstioe qug Dåoere bg dnogrdin Ae eprnhediôf bga

84

Jediaiter ga prndgsn bgedtueaogftg ae Mfstitudinfgs  prnygdtn

dntizedinfgs qug aes  pnhaediôf gf kgfgreagfderkebes bga usn bgAe eprnhediôf bga

 pgrsnfes  husde ogbins rgbgs ifjnroåtides  prísteon jifefdigrn

kgfgreaogftg ledgf gjidedgs y råpibns e aeTupgriftgfbgfdie bgGa duopaioigftn

E ae lnre bg dnoprer lnre bg dnoprer y ifbustrie y dnogrdin fnroetivn pere aes

ufprnbudtn3esïevgrikuer sus  påkifes wgh y

oisonkgfgreruf  prnbudtns, debe vgz drgediôf bg goprgse.

 pugftg bg ogrdebnoås sg utiaizef rgbgs Titin bg eaquiagr 
dnfsuoibnrgs y ansgstn. Wf gstubin

bistrihuibnrgs,perergvgaô qug ga <0% bg qug ans dnfsuoibnrgsaes pgrsnfes

leke tnoe bg hugfesgfdugstebes use bgdisinfgs e ae lnreMftgrfgt y qug ga
bgsudnopreyoeynr ifdrgogftn bga ebgoåsqugaesusn bg ae rgb sg bin goprgsesprgsgftgfgf ans gstretns
bgvgftesygabga 5;% gf

rgdnfndioigftn ednoperediôf ea usn

kref gsdeae bg ansqug ag behef gf 8050.

 prnbudtns. Reohiíf sg nhsgrve

qug ga 72% bg ans

82

dnanohiefns qug

usef Mftgrfgt, an ledgf tnbns ans bïes y

 pesef gf prnogbin 8,: lnres fevgkefbn.
Ga gstubin eftgrinr

epnye y sirvg pere

dnrrnhnrer, qug ga usn

bg tgdfnankïes le ibn
 rgopaezefbn pndn an

oítnbns daåsidns bg

 hùsqugbe.

PXNPÔTMRN Gstå prnkreoebn pereGoprgses ejiaiebes eaXgeaizerprnkreoes

Euogfter ga fùogrnqug ga prnygdtn ifidig  prnygdtn y bgpuhaidibebqug

bg daigftgs teftn peregf ga eõn 805< dnfdnfsuoibnrgs qug ifditgf ea dnfsuoibnr 

ga prnygdtn, dnonans priogrns paefgsusgf ga sgrvidin ea usn bga sgrvidin,

 pereaesgoprgsesbg bgserrnaan y qug esï oisonga

bistrihuibnres. esï oison ga sgrvidin edgrdeoigftn e aes

iftgkrebn pugbe goprgses bg jnroe

 prgsgftersg ea pùhaidn birgdte y daere. 

 pertir bg ae duerte
 pertg bga eõn 805<. Gstg sgrå bgserrnaaebn

87

gf jgdles gspgdïjides.
DNOPNFGFRGT Ae drgediôf y ga  Fùogrn bg visites y Dnopre bg bgrgdlns

Ae drgediôf y gagstehagdioigftn dntizedinfgs bg eutnr, pekns pnr

gstehagdioigftn dnopagtn bg aegjgdtuebes gf ga ogs. pertg bg aes goprgses

dnopagtn bg ae påkifepåkife wgh9 Uugies y sukgrgfdies pere eutn

wgh. Gstn gstå dnfjnroebn  pnr pertg bg snstgfioigftn,

Dnftretediôf bga  pnr ga dnfndioigftndnfsuoibnrgs y rgfbioigftn

 pgrsnfea. bg uf pgrsnfeagoprgses gf rgaediôf ebgduebn pnr pertg

Depeditedinfgs gspgdieaizebn gfea jufdinfeoigftn bgbg ae påkife y

Esgsnrïe dnogrdie y  prnkreoediôf, qugae påkife wgh fugstrns npgrerins,

rgb dnftedtns dnfbgrivere tnbns ansGstehagdioigftn bg  hugfe etgfdiôf ea

fugstrns daigftgs dnfndioigftns gfdnftretns dnf aes daigftg

drgediôf bg ae påkifegoprgses y

wgh, ae dueagopagebns

dnftgfbrå ans

dnopnfgftgs

 prifdipeags bg

dntizediôf, dlet y

goeia.

Eprnxioebeogftg
gstn burere 4 ogsgs.

E ogbibe qug sg vef

ledigfbn ans

dnftretnsdnfae

8:

goprgse ejiaiebe dnf

fugstrn prnygdtn, sg drgerefhesgsbg

betns dnf ans

 prnbudtnsysus

gspgdijidedinfgs, qug

 pnstgrinrogftg sgråf
 puhaidebes.
pgrsnfea9 Tg gstioe

qug gstn sg rgeaidg gf ga priogr ogs bg rgdihir ga dríbitn, esï

oison bns ogsgs

eftgs bg ae

 puhaidediôf bg ae

 påkife sg gspgre ae

dnftretediôf bg

npgrerins. (rgviser 

gstrudture

nrkefizedinfea)
Esgsnrïe dnogrdie y rgb dnftedtns dnf

8;

fugstrns daigftgs3

Duefbn sg gstehagzde

ga prnygdtn y bns ogsgs eftgs bg ae drgediôf bg ae påkife

wgh, sg gspgre ae

dnftretediôfbgea
ogfns 50 goprgses

gf ga priogr eõn pere

 qug gstehagdgf

vïfduans dnogrdieags,

qug sgråf viteags pere

ga snstgfioigftn

goprgseriea

EDRMZMBEBGT PereaespriogresZgr ga epertebn bg Uug sg gstehagzde uf

Mfidiediôf bg aesifvgrsinfgs bg aeEfåaisis bg Dnstgs yauker dgftrea y dnf

 priogres ifvgrsinfgs  priogre edtivibeb sgdåaduan bga Puftn aes dnfbidinfgs

gf oequiferie gstehagdg uf Ougrtn. ebgduebes pere ga

(gquipns),  prgsupugstn gstioebn   sitin bg rgsibgfdie

gstehagdioigftn bga  pere ae ifvgrsiôf bg qug supgrg ga

auker bg rgsibgfdie,epaidedinfgs  prgsupugstn

gstehagdioigftn bg aeifjnroetives qug gstehagdibn.

8<

 paeftiaae bg ae påkifeifdauygf drgediôf bg Uug ans prndgsns bg

wgh.  påkife wgh y aidgfdie gftrgviste sgef

Drgediôf bg oefueagsbg eftivirus bg $ npnrtufns g ibôfgns,

bg jufdinfgs bg debe:.8;4.=00, pere ae dnf ae jifeaibeb bg

derkn. ifvgrsiôf gf gveauer y ogbir aes

Dnftretediôf bgaoequiferie, qug deredtgrïstides bga

 pgrsnfea, gopgzefbnifdauyg ans gquipns  pgrsnfea pere ufe

 pnr ga prnkreoebn ybg $ =.000.000 y pere  hugfe tnoe bg
Gstehagdioigftn oughags y eddgsnrins Uug ans gopagebns
bg defeags bg qug ifdauygf duopaef dnf sus
hùsqugbe y jnroetns gsdritnrins y terges bga derkn y
pere ga utgfsiains gf nhigtivns
jufdinfeoigftn bg ae kgfgrea bg $ goprgserieags.
 påkife, 8.2:0.000, pere uf Uug aes goprgses
jnrouaediôf bga tntea bg $ kgfgrgf tigopns bg
nrbgf y ae jnroe bg 5;.;44.=00. Pere dnftedtn dnf fugstrn
puhaidibeb bg ans ga gstehagdioigftn esgsnr gf tigopns
 prnbudtns. bga sitins sg npnrtufns y gjidedgs.
Dnftretediôf bga gstehagdg uf

 pgrsnfea npgretivn y  prgsupugstn bg .

depeditediôf bg ans $ ;00.00 y ga pekn

oisons rgspgdtn ea bg sgrvidins bg $

jufdinfeoigftn bg ae 400.000.

goprgse, ga Pere 8=
ga

dnfndioigftn bgagstehagdioigftn bg ae

derkn y terges.  påkife wgh ga

Dnftedtns  prgsupugstn gs bg

goprgserieags pnr  $ :.000.0003 Dehg

ogbin bg dites dnf aesrgseater qug ga

goprgses oeftgfioigftn bg ae

bistrihuibnres,  påkife gstå ifdauibe

kgfgrediôf bggf ga dnftretn bg aes
dnftretns, gxpaidediôfedtivibebgs bga

bg ogbins pekn y  prnkreoebnr.

Pere ae dnftretediôf
rgftehiaibeb.
bg ans gopagebns gf kgfgrea y ga pekn bga

 priogr ogs, ga

 prgsupugstn gs bg$

;.4=<.<78, gstn

ifdauyg ans pekns bg

 prgstediôf bg

sgrvidins.

Ga dnftedtn dnf aes goprgses ire bgftrn bg aes edtivibebgs

rgeaizebes pnr ga

40

esgsnr dnogrdiea, qug gf su fôoife sg ifdauygf ans pekns gf trespnrtg fgdgserins.

Gstretgkie

Prifdipeaogftg Tg heserå gf ae gstretgkie bg ioitediôf, pugs trete bg oifioizer ga rigskn y

oexioizer ae npnrtufibeb bg kefefdie, tnoefbn dnon rgjgrgfdie ae gstretgkie bg goprgses

gxtrefigres, pere ae drgediôf bg ae påkife wgh, eufqug dnf deredtgrïstides bg iffnvediôf qug fn

 pnsggf gstes goprgses.

Ae nrkefizediôf gsterå dnoprnogtibe dnf ae rgspnfsehiaibeb sndiea goprgseriea, dnf ga jif

bg duopair nhigtivns qug bgrivef bg ae gstretgkie kanhea pere tgfgr onbgans bg kgstiôf eopains

qug ifjauyef gf ae jnroe bg treheier y gf ae visiôf bg ae goprgse. Tg tigfgf gf dugfte espgdtns

dnon ga duopaioigftn e ans daigftgs, ga pekn bg iopugstns, ae kgstiôf luoefe, ae dnnpgrediôf

gftrg goprgses sioiaergs y ga epnyn e ae dnoufibeb aehnrea.

Rgdfnankïe

Gste iopagogftebe hein fgdgsibebgs bg ae oisoe nrkefizediôf bnfbg sg kgstinfe sistgoes

gagdtrôfidns gjidigftgs y bg eate pntgfdie, pugs ae derke bg ae påkife wgh prndurere ae gftrebe bg

oudlns usuerins.

Ans gquipns dugftef dnf uf prndgsebnr qug sg ednonbe ae fgdgsibeb bg etgfdiôf ea daigftg, gs

bgdir, qug gs råpibn y bg kref eaoedgfeoigftn.

45

Gagogftns Goprgserieags

Gagogftn Jifefdigrn. 

Gf ae goprgse, gste aehnr gs esuoibe pnr ae kgrgfdie   quigf gs ae gfderkebe bg eboifistrer ae

fôoife y ans ifkrgsns onfgterins. Ebgoås bg efeaizer, dnftrnaer y vgrijider ae ifjnroediôf

qug sg ifkrgse påkife wgh sigfbn, pere ae prgsgftediôf bg ans ifjnrogs y gstebns jifefdigrns bg

ae dnopeõïe.

Gagogftn bg Oefgin bg Daigftgs.

 Prifdipeaogftg gste jufdiôf gs esuoibe pnr ga esgsnr dnogrdiea, quigf gs ga gfderkebn bg

gstehagdgr uf erdlivn dgftrea bg daigftgs dnfndigfbn qug edtivibeb bg ogrdebntgdfie jufdinfg

oginr dnf ans daigftgs, gs rgspnfsehag bg ae deaibeb bga sgrvidin eftg ans daigftgs y bghg

snaudinfer qugies y rgdaeons bg ans daigftgs gf dueftn e deaibeb y etgfdiôf.

Gagogftn bg Prndgsns Mftgrfns.

Aes fnroes u prndgbioigftns qug gståf ifvnaudrebes gf gstg epertebn gståf bgjifibes pnr 

debe derkn. Ans gopagebns snf rgspnfsehags bg bistiftes edtivibebgs y bghgf duopair

dnf bistiftns nhigtivns bg ae goprgse3 esï dnon teohiíf rgeaizer terges bieries,

sgoefeags y ogfsueags dnon snf9 ae gftrgke bg ifjnrogs y ga oeftgfioigftn gspgdijidn bg su

derkn. Debe årge bghg rgaedinfersg y epnyersg bg aes bgoås pere qug ans prndgbioigftns bg

prnbuddiôf,

dnopre, vgfte, jedturediôf, bgspedlns, esgsnrïes y rgdeubn jufdinfgf eroôfideogftg.

Ae depeditediôf y gftrgfeoigftn bg ans jufdinferins gs jufbeogftea pere ga

gftgfbioigftn bga derkn qug ifvnaudre aes jufdinfgs, bghgrgs y bgrgdlns qug iugkef uf pepga

iopnrteftg pere kgstiôf luoefe.

48

E ae lnre bg bisgõer uf derkn bgftrn bg ae nrkefizediôf tigfg ouy gf dugfte ans espgdtns

jufbeogfteags pere drger uf fugvn derkn dnon aes terges gspgdïjides bg oefgre puftuea gf uf

tigopn bgtgroifebn, aes jufdinfgs bg edugrbn e aes edtivibebgs qug tigfgf uf nhigtivn gspgdïjidn,

ae pnsidiôf igrårquide bga derkn, aes rgspnfsehiaibebgs (gdnfôoides-pgrsnfea), ga pgrjia

bga defbibetn gf dueftn e gbudediôf, dnopgtgfdies, gxpgrigfdies, ga nhigtivn, y ga fnohrg bga

derkn.
Reagftn luoefn.

Ga jufdinfeoigftn goprgseriea prnougvg aes depedibebgs pgrsnfeags bg ans gopagebns

depeditåfbnans, ifstruyífbnans, esgsnråfbnans y ednopeõåfbnans gf eddinfgs prgsgftgs y jutures

dnf ae jifeaibeb bg qug aes pgrsnfes bgserrnaagf y pntgfdieaidgf sus dueaibebgs gf prn bg ae

 prnbudtivibeb y ga higfgster goprgseriea y pgrsnfea.

Depitea luoefn.

Ae goprgse kgfgre suhbivisinfgs bg derkns qug pnfgf e ae goprgse e jufdinfer dnon

gfkreoes ye qug si ufn bg gste jeaae, pnsihagogftg ae prnbudtivibeb bisoifuye y bgsdigfbe ga

jufdinfeoigftn, pnr gstn sg oeftigfgf paefgs bg dnftifkgfdie qug gf desn tea rggopaezn ea

gfkreoe an oås prnftn pnsihag leste qug sg rgfugvg.

Bgsgopgõn

Bgsgopgõn Dnftgxtuea

Gf ae goprgse sg paeftgeref nhigtivns daerns gf dueftn ea aibgrezkn, gstians bg dnoufidediôf

y ga trehein gf gquipn, sg dnfsibgre, qug ae prnbuddiôf y ga jufdinfeoigftn bgpgfbgf bg gstes

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rgaedinfgs, ye qug gstn dnftrihuyg fn snan ea bgsgopgõn, sifn teohiíf e ans veanrgs, ae duature y

ga daioe bg ae goprgse.

Ans jedtnrgs e oginrer sg dnfsibgref hein aes gstretgkies qug lef paeftebn nrkefisons gf

gveauediôf bg bgsgopgõns qug dnfsibgref ôption ga onabgeoigftn bg dnfbudtes qug jevnrgzdef

tnbes equgaaes rgaedinfgs aehnreags dnon9 Ae bgpnrtivibeb, ae virtub dïvide, ae dnrtgsïe y ga

eatruison. Bg gste oefgre ans gopagebns sg ags rgeaizef ufe sgrig bg rgjugrzns qug prnougvgf

bidles edtivibebgs ogbieftg ae jufdiôf bg ae terge.

Bgsgopgõn Mfbivibuea
 Tg tgfbråf gf dugfte ifbidebnrgs bg ufe ogte gspgdïjide gf rgaediôf dnf aes vgftes y ga

fùogrn bg usuerins etgfbibns. Gstn, sg le gveauerå e an aerkn bga tigopn.

# Wsuerins etgfbibns / # usuerins ogte ogfsueags x 500

# Bifgrn rgdeubebn / # bg dnftretns e goprgses ogte gf 4 ogsgs x 500

Bgsgopgõn nrkefizedinfea

Gf ae goprgse sg gstehagdgråf ogtes efueags qug sg rgaedinfef dnf debe ufn bg ans prndgsns

bg ae ifstitudiôf. Gftnfdgs, ga bgsgopgõn verïe bg edugrbn e ae oefn ifvisihag bg ans pgrinbns bg

ogrdebn, ye qug gstn sg gstehagdg gf deohins sikfijidetivns gf aes vgftes y prnbudtivibeb. Pnr 

teftn, ae gstretgkie bg gveauediôf gstå oås gfjndebe e ans prndgsns, qug, e ae gstrudture, sigfbn

gstn ans ifbidebnrgs bg aes ogtes y nhigtivns.

Gstretgkies bg Gveauediôf

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Tg gstehagdgf pgrinbns bg ogbidiôf y sgkuioigftn gfjndebns gf ae terge, pugs an qug ags

iftgrgse gs ga fùogrn bg daigftgs snhrg ga bifgrn rgdeubebn, ye qug gstn prioe gf

ga snstgfioigftn goprgseriea.

Gf dueftn ea bgsgopgõn dnftgxtuea y ga nrkefizedinfea snf ans qug ogfns rgkuaef, bghibn e

qug fn gxistgf ans prntndnans ebgduebns pere gveauerans.

Dnfdausinfgs
 Ebnpter gste fugve pgrdgpdiôf bg ae rgeaibeb dnftgopnråfge, nrikifebe pnr ae gvnaudiôf
bifåoide bg aes fugves tgdfnankïes bg ae ifjnroediôf, qug le prnvndebn uf prndgsn bg trefsidiôf
bg goprgse trebidinfea e goprgse virtuea, bgftrn bga duea, quigfgs oginr lef eprnvgdlebn gste
trefsjnroediôf lef sibn aes krefbgs goprgses trefsfedinfeags y, dnon dnfsgdugfdie, gstn le
 prnpidiebn qug aes oidrn, pgqugões y ogbiefes goprgses bg ans peïsgs gf vïes bg bgserrnaan,
 husqugf teohiíf utiaizer gstg ifstruogftn pere rgbudir dnstns y oginrer ae dnnrbifediôf iftgrfe
bg aes oisoes3 eohes gf dnopgtgfdie, bgftrn bga oerdn bg ufe fugve kgnkrejïe dnogrdiea,
ifogrses gf ga dnfdigrtn iftgrfedinfea y aes ogke tgfbgfdies oufbiea, prgsgftgs y jutures.

  Pere dnfdauir, sg pugbg sgõeaer qug e ogbibe qug ae tgdfnankïe ve evefzefbn sg ve

ehrigfbn gspedins e fugves jnroes bg fgkndins fnvgbnsns, qug pgroitg ejrnfter bgsejïns gf ae
gdnfnoïe edtuea.

 aagkEer aen baeijrgkrng,f tbgs gostgr dperbnysg, dyt ne sïg s getviisbjgefdgdri ea eqsu fg adegs igboebpgrsg
sbegs avee gfd nkfgnfogrïef ebdnt ufeuag. vns rgtns pere

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Xgjgrgfdies
Dlievgfetn, M., (800=). Dnopnrteoigftn nrkefizedinfea Ae bifåoide bga íxitn gf aes
nrkefizedinfgs, Oíxidn9 Gbitnriea Od Krew Liaa

Kuiaaíf, D. y Kuia X. (8000).  Psidnankïe bga trehein pere rgaedinfgs. Oebrib Gspeõe9 OdKrew

Liaa.

Ogbife, E., & Åviae, E. (8058). Gvnaudiôf bg ae tgnrïe eboifistretive. Wfe visiôf bgsbg ae
 psidnankïe nrkefizedinfea. Xgviste Duhefe bg Psidnankïe, 5=(4), 8:8-8;8.

Xnhhifs, T (5===). Dep. 54. Hesgs bg aes gstrudtures bg ae Nrkefizediôf.

Wrbefgte, N. (8007).  Psidnankïe nrkefizedinfea Epaidebe e ae kgstiôf bga depitea luoefn.

Hnkntå9 4X Gbitnrgs.

4:
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