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Oh`hseswh
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sm`hre uftuc omokoph bhrh` cm smiuru` tulu`. Nhftufg hbhih` krghf lmrktkt
bhf lmrkfggh smrth lmrlmftuc cmruaut bmfghf lmrht ¸ 144 grho (smlmshr
cmphihf thfghf). Imthc nhftufg lmrhbh be rkfggh
rkfggh tkrhcs (bhbh) smcethr ghres
tmfgh` hfthrh stmrfuo (tuihfg bhbh) be smlmih` hftmrekr bhf vmrtmlrh (tuihfg
pufggufg) be smlmih` pkstmrekr. Nhftufg omoeiece phfgchi yhfg imlhr be
smlmih` hths bhf omrufaefg omolmftuc unufg yhfg besmlut hpmcs be bhshr.
h. Rmrbhpht 1 ihpeshf phbh befbefg nhftufg yhetu>
8) Ihpeshf pmrechrbeuo
Ihpeshf pmreahrbeuo lmruph chftkfg yhfg omiepht bhf omolmftuc rkfggh
pmrechrbeuo. \kfggh tmrsmlut lmrese aherhf sm`efggh omoubh`chf ckftrhcse
nhftufg. Lhgehf pmreahrbeuo yhfg omimcht
omimcht cm oekchrbeuo besmlut pmreahrbeuo
vesamrhi hthu mpeahrbeuo, smbhfgchf lhgehf yhfg omimcht cm structur ihef be
rkfggh t`krhcs besmlut pmreahrbeuo phremthi. Mpeahrbeuo tmrsususf hths ihpeshf
mpetmi scukhokus (omsktmi) bhf nhrefghf echt ikfgghr tepes. Omsktmi lmrpmrhf
yhfg lmrihfnu omfnhbe smrhlut purcefnm cmh rh` vmftrecmi. Behfthrh smrhlut
(hfgefh pmatkres).
pmatkres).
1) Ihpeshf mfbkahrbeuo
Mfbkahrbeuo omruphchf ihpeshf befbefg nhftufg phiefg tepes yhfg tmrbere
bhre smihpes smi mfbktmi gmpmfg be hths ihpeshf nhrefghf echt ikfgghr yhfg
bebkoefhse smrhlut ckihgmf bhf mihstef smrth lmlmrhph ktkt pkiks. Be lhwh`
mfbkahrbeuo tmrbhpht ihpeshf sul mfbkahrbeuo yhfg omoesh`chf
mfbkahrbeuo bmfghf oekchrbeuo. Ihpeshf efe imle` tmlhi bhre mfbkahrbeuo,
tmrbere hths nhrefghf echt yhfg behfthrh smrhlutfyh tmrbhpht vmfh, fmrvus
bhf be befbefg vmftrecmi smrth smrhlut sestmo ckfbucse nhftufg hthu
smrhlut Turcefnm.
Htreuo cere omfmreoh bhrh` yhfg subh` bekcsegmfhse bhre pmru-phru omihiue
vmfh puiokfhies. Rebhc tmrbhpht chtup smnhte hfthrh vmfh puiokfhies bhf
htreuo cere, sm`efggh bhrh` hchf omfghier cmolhie cm pmoluiu` phru-phru leih
tmrbhpht pmrulh`hf tmchfhf bhiho htreuo cere (rmtrkgrhbm). Htreuo cere
omoeiece befbefg tepes bhf lmrtmchfhf rmfbh`. Bhrh` bhre htreuo cere omfghier
cm bhiho vmftrecmi cere omihiue chtup oetrhi.
1) Zmftrecmi chfhf
Zmftrecmi chfhf omoeiece lmftuc yhfg ufec yhetu luihf shlet yhfg lmrgufh
uftuc omfg`hseichf ckftrhcse lmrtmchfhf rmfbh` yhfg aucup uftuc
trecuspebhies.
2) Zmftrecmi cere
Zmftrecmi cere omfg`hseichf tmchfhf yhfg aucup tefgge uftuc omfghthse
th`hfhf sercuise sestmoec, bhf omopmrth`hfchf hierhf bhrh` cm nhrefghf
pmrejmr. Zmftrecmi cere omopufyhe ktkt-ktkt yhfg tmlhi bmfghf lmftuc yhfg
omfymruphe iefgchrhf sm`efggh omopmroubh` pmolmftuchf tmchfhf tefgge
smihoh vmftrecmi lmrckftrhcse. Lh`chf smcht pmolhths cmbuh vmftrecmi
(smptuo eftmrvmftrecuihres) nugh omolhftu omopmrcuht tmchfhf yhfg
beteoluichf kim` smiuru` ruhfg vmftrecmi smihoh ckftrhcse. Thbh shht
ckftrhcse, tmchfhf vmftrecmi cere omfefgcht smcethr ieoh chie imle` tefgge bhre
phbh vmftrecmi chfhf.
a. Chtup nhftufg tmrlhge omfnhbe <, yhetu>
8) Chtup htrekvmftrecuimr
Chtup efe tmrimthc behfthrh htreuo bhf vmftrecmi. Chtup yhfg tmrimthc hfthrh
htreuo chfhf bhf vmftrecmi chfhf yhetu chtup trecuspebhies. Chtup yhfg
tmrimthc hfthrh htreuo cere bhf vmftrecmi cere yhetu chtup oetrhi. Chtup
hftmrekvmftrecuimr omoufgcefchf bhrh` omfghier bhre ohsefg-ohsefg htreuo
cm vmftrecmi phbh jhsm behstkiec vmftrecmi (beihthse) bhf omfamgh` hierhf lhiec
<. Bmjefese
@eg` Likkb Trmssurm (@LT) hthu `epmrtmfse omruphchf ckfbese beohfh
pmoluiu` bhrh` smahrh ckfsestmf omoeiece tmchfhf yhfg tefgge (Homreahf
@mhrt Hsskaehtekf, <480). Tmfefgchthf tmchfhf bhrh` yhfg lmrcmphfnhfghf
(\ehz, <482).
@mhrt Jheiurm (@J)
Jheiurm (@J) omruphchf suhtu ckfbese beohfh nhftufg tebhc ohopu
omokoph bhrh` cm smiuru` tulu`. Qhih` shtu pmfymlhl tmrsmrefg @J hbhih`
`epmrtmfse hthu @eg`
hthu @eg` Likkb Trmssurm (@LT).
Trmssurm (@LT). Rmchfhf bhrh` tefgge omfholh`
lmlhf cmrnh nhftufg omihiue pmfymopethf hrtmre yhfg curhfg mihstes sm`efggh
omfymlhlchf sercuihse bhrh` tebhc lmrnhihf ihfahr. @hi efeih` yhfg phbh
hc`erfyh omfymlhlchf nhftufg lmcmrnh imle` cmrhs. Ckfbese efe omfymlhlchf
nhftufg omfmlhi bhf omolmshr, sm`efggh prksms omokoph bhrh` omfnhbe
curhfg mjesemf bhiho pmomfu`hf bhrh` lhge smiuru` tulu`. Cmghghihf nhftufg
bhiho omokoph bhrh` cm smiuru` tulu` yhfg besmlhlchf kim` @LT besmlut
bmfghf @ypmrtmfsekf @mhrt Jheiurm
Jheiurm (@@J) (Homreahf @mhrt Hsskaehtekf,
<480). @epmrtmfse `mhrt jheiurm (@@J) hbhih` pmfyhcet nhftufg yhfg tmrnhbe
hcelht ckopiechse nhftufg phbh phsemf `epmrtmfs yhfg bhpht besmlhlchf smahrh
ihfgsufg kim` bmrhnht tefggefyh tmchfhf bhrh` bhf prksms hrtmrkscimrkses yhfg
bepmrampht (Jht`kfe, <447). Htmrkscimrkses hbhih` suhtu prksms pmfgmrhshf
phbh pmoluiu` bhrh` yhfg bethfbhe kim` pmfeolufhf smnuoih` sulsthfse
lmruph mfbhphf imohc, ckimstmrki, trkolkset, smi ohcrkjhg, imuckset, chiseuo
bhf prkbuc shoph` smiuimr iheffyh yhfg tmrlmftuc be bhiho ihpeshf tufech
1. Mpebmoekikge
\ehz (<482) omfnmihschf lh`wh prmvhimfse @@J be Homrech Qmrecht
omfahphe 1=,1 nuth uftuc preh, bhf 10,1 nuth phbh whfeth. @epmrtmfse
omruphchf mtekikge phiefg uouo phbh chsus @J be smiuru` bufeh.
Tmfefgchthf tmchfhf bhrh` sestkiec yhfg tmrnhbe smerefg lmrtholh`fyh useh,
imle` smrefg tmrnhbe phbh preh bhrephbh whfeth shophe whfeth omfahphe
omfkpkusm.
2. Mtekikge
\ehz (<482) omfnmihschf lh`wh mtekikge @@J omruphchf eftmrhcse yhfg
ckopimcs bhre lmrlhghe jhctkr `mokbefhoec, structurhi, fmurkmfbkcref,
smiuimr, bhf okimcuimr.
h. Klmseths
:4 `efggh 74% `epmrtmfse tmrnhbe phbh krhfg klmseths.
=. Cihsejechse
Homreahf @mhrt Hssakaehtekf (<487) omfnmihschf lh`wh pmfyhcet @@J
tebhc benmihschf bhiho lmrlhghe th`hp, tmthpe becihsejechsechf bhiho uruthf
pmrcmolhfghhf pmfyhcet.
h. Qthbeuo 8, yhetu omfefgchtfyh strmss befbefg nhftufg sm`efggh omfghrh`
cm IZ@ ( Imjt
Imjt Zmftreauihr @ypmrtrkp`y)
@ypmrtrkp`y)
l. Qthbeuo < yhetu hbhfyh ckfbese yhfg omfghrh` phbh besjufgse behstkiec
vmftrecmi cere
a. Qthbeuo 1 yhetu ckfbese besjufgse behstkiec vmftrecmi cere yhfg beecute
:. Thtkjesekikge
@epmrtmfse bhpht besmlhlchf kim` lhfyhc `hi, shih` shtufyh hbhih`
kcsegmf oekchrb hcelht bhre `epmrtrkje vmftrecmi cere (Oehu bcc., <48=)
\mfef lmcmrnh smahrh mfzeohtec phbh prktmef pihsoh ihef, yhetu suhtu
teolui bmfghf ampht. Zhskckfstrecse tmrnhbe tmruthoh phbh hrtmreki bhf smbecet
imle` imoh` phbh vmfh. Ckfstrecse phbh hrtmreki hchf omfefgchtchf th`hfhf
pmrejmr, hcelhtfyh hchf omfefgchtchf tmchfhf hrtmre. Ckfstrecse refghf phbh
omfufnucchf gmnhih yhfg lmrhrte. Thsemf bmfghf @@J smlhgehf lmshr tebhc
omfghihoe thfbh bhf gmnhih hthu hseotko, fhouf smshc fhphs, mbmoh, fymre
bhbh, nhftufg lmbmlhr, pefgshf bhf cmohtehf omfbhbhc bhpht tmrnhbe cmtech
tmrnhbe ckopiechse (Bïmz, <481).
a. Ma`kahrbekgrhp`y
Tmomrecshhf efe beihcuchf omihiue gmikolhfg suhrh uftuc omoluht
vesuhieshse nhftufg. Tmomrecshhf efe hchf omfufnucchf smlmrhph lhec nhftufg,
bhf chtupfyh lmcmrnh. Tmomrecshhf efe nugh bhpht omfgebmftejechse hrmh hierhf
bhrh` yhfg luruc cm nhftufg, hrmh ktkt nhftufg yhfg tebhc lmrckftrhcse smahrh
fkrohi, bhf cmrushchf ktkt nhftufg yhfg behcelhtchf kim` curhfgfyh hierhf
bhrh`.
b. Bkppimr ]itrhskufb
Tmomrecshhf efe omolmrechf pmfaetrhhf bhf pmfbmchthf trhfsmskjhgmhi
tmr`hbhp nhftufg.
m. HGB
Hfhiesh ghs bhrh` lmrjufgse uftuc omfbmtmcse hbhfyh hichikses rmsperhtkre
hthu `epkcsmoeh bmfghf pmfefgchthf TAK<.
j. L]F Armhtefef
Hbhfyh cmfhechf L]F bhf armhtefef imle` bhre lhths fkrohi
omfgefbechsechf tmrnhbefyh ghghi gefnhi smlhghe ckopiechse bhre hbhfyh @@J.
g. R`yrkeb Jufatekf Rmst
Tmomrecshhf efe lmrjufgse uftuc omfgmth`ue hbhfyh `epmrsmfsetejeths terkeb
5. Tmfhthihcshfhhf
h. Jhrohcktmrhpe
Rmchf
Rmchfhf
hf ch eimr
eimr hru
hru Curhfg tmrphnhf
@ ypm
ypmr tmfsekf
tmfsekf @ mhr t J he iurm
iur m efjkrohse
Mbmoh phru
Fymre bhbh
Fhjsu ohchf
ohchf
Omthlkiesom hfhmrkl Fymre hcut omfuruf
HRT ↑ Tmfuopuchf
Tmfuopuchf hsho ihctht
Eftkimrhfse hcteveths
Cm pmrejmr Cm kthc Cm gefnhi
Hibkstmrkf ↘
Mbmoh
HB@ ↘
Ebmfteths ciemf yhfg pmriu bechne hbhih` omiepute, fhoh, uour, nmfes cmihoef,
hihoht, sucu, hghoh, fkokr rmgestmr, pmfbebechf, thfgghi O\Q, smrth pmcmrnhhf
yhfg lmr`ulufghf bmfghf strmss hthu smlhl bhre iefgcufghf yhfg tebhc
omfymfhfgchf. Ebmfteths tmrsmlut begufhchf uftuc omolmbhchf hfthrh phsemf
yhfg shtu bmfghf yhfg ihef bhf uftuc omomftuchf rmseck pmfyhcet nhftufg
ckrkfmr yhetu ihce-ihce uour be hths 1= th`uf bhf whfeth imle` bhre =4 th`uf.
l. \ewhyht Cmsm`hthf
8) Behgfksh ombes
<) Cmiu`hf uthoh phbh phsemf bmfghf @@J hbhih` phsemf lesh omrhshchf
fymre.
1) \ewhyht pmfyhcet smchrhfg, refaehf pmfyhcet ouihe bhre hwhi shophe shht
pmrthoh chie lmr`ulufghf bmfghf pmtughs cmsm`hthf. Whctu cmnhbehf,
ahrh (prksms), tmopht, suhshfh, ohfejmsthse ohshih`, pmrnhihfhf
pmfyhcet/ohshih` (rewhyht pmfgklhthf, pmrsmpse tmfthfg pmfymlhl bhf
pmfyhcet).
2) \ewhyht pmfyhcet bh`uiu, pmfyhcet crkfes hthu omfuihr bhf omfuruf,
smnhc chphf phsemf omfghihoe `hi tmrsmlut.
=) \ewhyht pmfyhcet cmiuhrgh, hbhch` pmfyhcet cmturufhf bhiho cmiuhrgh