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PDF Informe Final de Auditoria - Compress
PDF Informe Final de Auditoria - Compress
@EJP^DYEWNP &
NDOGEWOIE [EW
@DO^IHO @EDFNJOWNP
IHOJO FNIHJO
FOXWO FEWNJE COWHNY WEIWHA^NS
RODNJYHJO WECOP
@EW[EWO@HÐJ
@EW[EWO@HÐJ ^JHRNWPHYOWHO O^YÐJEFO IN JOWHßE
@EJYOI^WÆO [ÓGDH@O
RHH PNFNPYWN
RHDDORH@NJ@HE
RHDDORH@NJ@HE FNYO
JERHNFGWN 7;7;
HJYWEI^@@HEJ
@FW @EJP^DYEWNP
& O^IHYEWNP
PNßEW3
C^OJ WOFEP
ANWNJYN ANJNWOD MEYND D^]EW
@erihod soduie,
[er fnihe in do prnsnjtn, jes pnrfhfes iordn o `eje`nr junstro rfo, @FW @ejsudterns y
Ouihterns, do `uod ns ujo rfo in Pnrvh`hes [rebnshejodns y nspn`hodhzo
nspn`hodhzoio
io nj nd Eutseur`hja @ejtogdn,
@ejsudter
@ejs udteræo
æo Bhjo
Bhjoj`hnr
j`hnro,
o, Wn`u
Wn`urses
rses Mufojes, nj do Osn Osnseræo
seræo nj Ospn
Ospn`tes
`tes Yrhg
Yrhgutor
utorhes-B
hes-Bhs`o
hs`odns,
dns, do
Nc
Ncn`u
n`u`hð
`hðj
j y Ih`
Ih`tof
tofnj
nj nj nd pre
pre`ns
`nse
e in Oui
Ouihte
hteræo
ræoss Nxt
Nxtnrj
nrjos
os y do hfp
hfpdnf
dnfnjt
njto`h
o`hðj
ðj in @ej
@ejtre
tredns
dns
Hjtnrjes. ^gh`oio nj Rhddovh`nj`he- Fnto. Inghiofnjtn rnahstroio
rnahstroio nj do @ïforo in @efnr`he,
@erihodfnjtn
IHOJO FNIHJO
ANWNJYN ANJNWOD
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@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDO@H@NJ@HE
YND307? 09>21=9- 22>907?
@FW @EJP^DYEWNP
& O^IHYEWNP
Fhshðj3
[reper`hej
[repe r`hejor
or o junst
junstres
res `dhn
`dhnjtns
jtns snrv
snrvh`hes
h`hes prebn
prebnshejo
shejodns
dns nj Wnvhs
Wnvhseræo
eræo Bhs`
Bhs`od,
od, Ouiht
Ouihterho
erho Nxt
Nxtnrjo
nrjo,,
Ouihterho Hjtnrjo, Phstnfos in Ansðj in do @odhioi, @ejsudteræo Anrnj`hod nj nfprnsos jo`hejodns n
hjtnrjo`hejodns, poro sosbo`nr sus jn`nshioins ihsnÿojie oin`uoios nstrotnahos, qun hjtnarnj y
`ejsed
`ejsedhin
hinj
j do nx
nxpnr
pnrhnj
hnj`ho
`ho in jun
junstr
stres
es pre
prebns
bnshej
hejodn
odnss por
poroo dea
dearo
rorr sus egc
egcnv
nves,
es, fn
fniho
ihojtn
jtn nd
o`
o`efp
efpoÿo
oÿofhn
fhnjte
jte pnr
pnrfoj
fojnjt
njtnn qun dn pnr
pnrfht
fhtoo anj
anjnro
nrorr vod
voder,
er, pre
pretn`
tn``hð
`hðj
j in su pot
potrhf
rhfejh
ejhe
e y
`ejsedhiorsn nj nd fnr`oie
Rhshðj3
Pnr ujo rfo dæinr nj do prnsto`hðj in snrvh`hes prebnshejodns nj Wnvhseræo Bhs`od, Ouihterho Nxtnrjo,
Ouihterho Hjtnrjo, Phstnfos in Ansðj in do @odhioi, @ejsudteræo Anrnj`hod, nj nfprnsos jo`hejodns n
hjtnrjo`hejodns, fnihojtn odhojzos nstrotèah`os, `ej tn`jedeaæo in pujto, ihvnrsh`ojie do bunjtn in
des hjarnses, poro dearor des jhvndns in outejefæo, qun osnaurnj nd deare in des egcnves in do
eraojhzo`hðj.
• @u
@udt
dtur
uroo er
erao
aojh
jhzo
zo`h
`hej
ejod
od in ``od
odhi
hioi
oi
• Ns
Nsto
toji
jiororhz
hzo`
o`hð
hðj
j in
indd tro
trogo
goce
ce
• @u
@ufp
fpdhdhfh
fhnj
njte
te in dn dnyn
ynss y je
jerf
rfos
os
• Pos
Posbo
bo``
``hð
hðjj in
indd `d
`dhn
hnjt
jtnn y us
usuo
uorh
rhes
es
nstofes `ejvnj`hies in qun nstorï `ejberfn `ej junstro nxpnrhnj`ho y do vorhnioi in snrvh`hes qun
ebrn`nfes.
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@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDO@H@NJ@HE
YND307? 09>21=9- 22>907?
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@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDORH@NJ@HE
YND307? 09>21=9- 22>907?
@FW @EJP^DYEWNP
& O^IHYEWNP
Wnspejsoghdhioi in do oifhjhstro`hðj3 Do hjberfo`hðj sufhjhstroio sucntes o junstre nxofnj ns
rnspejsoghdhioi in do oifhjhstro`hðj in do `efpoÿæo. Do oifhjhstro`hðj tofghèj ns rnspejsogdn in
hinj`or dnyns, rnadofnjtes
rnadofnjtes y etros ihspesh`hejns jerfovos opdh`ogdns o sus o`vhioins y osnauror
qun do `efpoÿæo `ufpdo `ej nddos.
Hjberfo`hðj jn`nsorho poro do ouihterho3 @ej nd prepðshte in qun junstre trogoce sn rnodh`n shj
dhfhto`hejns, do oifhjhstro`hðj jes preper`hejoro, `ej gosn o junstro sedh`htui3 Yeies des rnahstres
er
erha
hahj
hjod
odns
ns in do `efp
`efpoÿ
oÿæo
æo Hjbe
Hjberf
rfo`
o`hð
hðj
j y ie ie`u
`ufn
fnjt
jto`
o`hð
hðj
j in se
sepe
pert
rtnn y et
etro
ro hjbe
hjberf
rfo`
o`hð
hðj
j
`efpdnfnjtorho
`efpdnfnjto rho qun `ejshinrnfes jn`nsor
jn`nsorhe
he nvoduor `efe portn in junstre nxofnj Oshajo`hðj ind
pnrsejod per porn in ustnins qun otnjinrï junstros sedh`htuins in hjberfo`hðj.
[rearofo`hðj in trogoce3 O `ejjuo`hðj sn hjih`oj dos bn`mos prearofoios poro3 nd hjh`he y do
`ej`dushðj in junstre trogoce, do njtrnao in hjberfns y etres nvnjtes hfpertojtns in do ouihterho,
`ejberfn o junstres o`unries prnvhes.
;?-;8-7;7;33 rnvhshðj ind pre`nse in vnjtos
;?-;8-7;7;
?;-;8-7;7;3 Wn`np`hðj in hjberfo`hðj poro nd ih`tofnj
7?-;8-7;7;33 @ej`dushðj
7?-;8-7;7;
71-;8-7;7;33 Njtrnao in `orto in egsnrvo`hejns y suanrnj`hos
71-;8-7;7;
0;-;8-7;7;3 Njtrnao ind ih`tofnj jod
Nj `ose in qun, nj nd trojs`urse in junstre trogoce, jes njbrnjtnfes o mn`mes e `hr`ujstoj`hos qun
je pnrfhtoj nd insorredde nj do berfo hjh`hodfnjtn prepunsto, sn des hjberfornfes in hjfnihote per
ns`rhte, `ej nd j in tefor dos in`hshejns pnrjn
pnrjnjtns
jtns per ofgos portns.
Hjberfns o prnsnjtor3
prnsnjtor3 @efe rnsudtoie in junstre nxofnj, prnporofes des shauhnjtns hjberfns3
7. @o
@orto
rto in egs
egsnrv
nrvo`h
o`hejn
ejnss y sua
suanrn
nrnj`
j`hos
hos Mej
Mejero
erorhe
rhess prebns
prebnshej
hejodn
odns3
s3 Nsfo
Nsfofes
fes qun jun
junstr
stres
es
mejerorhes prebnshejodns,
prebnshejodns, per nd nxofnj ind orqun in `oco y bejie ce, `od`udoies nj otnj`hðj o jhvnd
in nxpnrhnj`ho y od nfpe per hjvnrr in junstre pnrsejod, `ejshinrojie qun do oifhjhstro`hðj ns
rnspej
rnspejsog
sogdn
dn in pej
pejnr
nr o jun
junstr
stroo ihs
ihspes
pesh`h
h`hðj
ðj `ej gosn
gosn o jun
junstr
stroo se
sedh`
dh`htu
htui,
i, tei
teies
es des rna
rnahst
hstres
res
`ejtogdns erhahjodns in do `efpoÿæo y su hjberfo`hðj `errnspejihnjtn, osæ `efe des popndns in
trogoce nspn`æ`es y etro hjberfo`hðj `efpdnfnjtorho qun sn moyoj o`erioie, os`njinrïj o do
`ojioi in3
Mejerorhes $0.;;;.;;;, ns in ojetor etres aostes jn`nsorhes poro do rnodhzo`hðj in junstre trogoce,
snrïj
snrïj bo`
bo`tur
turoie
oiess per snp
snporo
oroie
ie y prn
prnvhe
vhe o`
o`unr
unrie
ie `ej ust
ustnin
nins.
s. Oar
Oaroin
oin`n
`nfes
fes do epe
epertu
rtujhi
jhioi
oi y
nspnrofes peinr trogocor nj foje `ej ustnins.
Otnjtofnjtn<
Ihojo Fnihjo
Anrnjtn @efnr`hod
@FW @EJP^DYEWNP & OPNPEWNP P.O.P
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@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDORH@NJ@HE
YND307? 09>21=9- 22>907?
@FW @EJP^DYEWNP
& O^IHYEWNP
N_^H[E IN YWOGOCE
Do `ejberfo`hðj ind arupe in ouihterho y des prebnshejodns inshajoies poro do rnodhzo`hðj in do
ouihteræo joj`hnro ns do shauhnjtn3
JEFGWNP X O[NDDHIEP @OWAE B^J@HEJ
IHOJO FNIHJO Ouihter [rhj`hpod Pupnrvhser y `ejtoier
@DO^IHO @EDFNJOWNP Ouihter prhj`hpod Ouihtero nj`oraoio
FOXWO FEWNJE Oshstnjtn in ouihterho Hjtnarojtn ?
COWHNY WEIWHA^NP Oshstnjtn in ouihterho Hjtnarojtn 7
RODNJYHJO WECOP Oshstnjtn in ouihterho Hjtnarojtn 0
FHPHÐJ
Ihrhahr o sus sugerihjoies nj nd insnfpnÿe in sus buj`hejns in ouihterho hjtnrjo, de `uod hj`duyn do
pdojno`hðj, `eerihjo`hðj y ihrn``hðj in sus o`vhioins.
WNP[EJPOGHDHIOINP
WNP[EJPOGHDHIOINP @DORNP
FHPHÐJ
Ihrhahr o sus sugerihjoies nj nd insnfpnÿe in sus buj`hejns in ouihterho hjtnrjo, de `uod hj`duyn do
pdojno`hðj, `eerihjo`hðj y ihrn``hðj in sus o`vhioins.
WNP[EJPOGHDHIOINP
WNP[EJPOGHDHIOINP @DORNP
FHPHÐJ
Ihrhahr o sus sugerihjoies nj nd insnfpnÿe in sus buj`hejns in ouihterho hjtnrjo, de `uod hj`duyn do
pdojno`hðj, `eerihjo`hðj y ihrn``hðj in sus o`vhioins.
WNP[EJPOGHDHIOINP
WNP[EJPOGHDHIOINP @DORNP
FHPHÐJ
WNP[EJPOGHDHIOINP @DORNP
Jefgrn
ouihter ind RODNJYHJO WECOP Opregoie per3
FHPHÐJ
Ihrhahr o sus sugerihjoies nj nd insnfpnÿe in sus buj`hejns in ouihteræo hjtnrjo, de `uod hj`duyn do
pdojno`hðj, `eerihjo`hðj y ihrn``hðj in sus o`vhioins.
WNP[EJPOGHDHIOINP
WNP[EJPOGHDHIOINP @DORNP
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@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDORH@NJ@HE
YND307? 09>21=9- 22>907?
@FW @EJP^DYEWNP
& O^IHYEWNP FNYEIEDEAHO
In o`unrie
o`unrie `ej do sedh`
sedh`htui
htui mn`
mn`mo
mo per do nfprn
nfprnso
so MEYND
MEYND
D^]EW, sn nstogdn`n
nstogdn`n qun nd pe in ouihterho qun sn vo o rnodhzor ns ujo3
O^IHYEWHO IN @EJYWED HJYNWJE3
Do hjvnsao
hjvnsao`hð
hinj`or do`hðj
j ns in o`tuod
epnro`hðj pe ins`
ins`rhp
y osærhpvo
vo,, yo qun
intnrfhjor sn gus`o
sh nstï hjt
hjtnrv
nrvnjh
hfpdnfnjtoienjhr
ndr `ejtred
nd pre`n
pre`nse
se in cujte
hjtnrje vnj
vnjto
toss por
`ejporo
deso
ihbnrnjtns rhnsaes o des qun sn nj`unjtroj nxpunstes.
[estnrherfnjtn, hinj`or dos vorhogdns in `ejtred hjtnrje snaój nd feinde @EPE HH y `ej gosn o
nstos, prepejnr ujo nstru`turo qun pnrfhto `ejtrhguhr o do ansðj oifhjhstrovo.
Fèteie. In o`unrie `ej nd pregdnfo in hjvnsao`hðj nd fèteie o udhzor ns nd iniu`ve, perqun nj
nd feinde @EPE HH sn pdojtnoj in berfo anjnrod dos vorhogdns in `ejtred hjtnrje o udhzor nj
`uodquhnr pe in eraojhzo`hðj y pnrfhtn oin`uorde por`udorfnjt
por`udorfnjtnn od sn`ter metndnre.
Egcnte in nstuihe.
[egdo
[egdo`hðj
`hðj y funstro
funstro.. Do hjvns
hjvnsao`hð
ao`hðj
j sn rnodhz
rnodhzorï
orï od pnrs
pnrsejod
ejod ind MEYND D^]E
D^]EW,
W, nj por`
por`udor
udor od
pnrsejod qun por`hpo ihrn`tofnjtn nj nd pre`nse in vnjtos.
Dos tè`jh`os qun sn udhzorïj poro nd insorredde in nsto hjvnsao`hðj y qun pnrfhrïj ndogeror do
prepunsto in shstnfo in `ejtred hjtnrje gosoie nj nd feinde @EPE HH sej3 nj`unstos y vhshtos in
egsnrvo`hðj.
Nj`unsto3 Pn rnodhzorï ihrn`tofnjtn `ej nd anrnjtn e oifhjhstroier ind metnd poro hinj`or dos
jn`nshioins in `ejtred hjtnrje nj dos epnro`hejns y intnrfhjor des rhnsaes o des qun sn njbrnjtoj
iurojtn su epnro`hðj ihorho.
Rhshtos in egsnrvo`hðj3 In o`unrie o des rnsudtoies egtnjhies in do njtrnvhsto y nd `unsejorhe sn
morï ujoinvhshto
shstnfo in `ej
`ejtred, egsnrvo`hðj o oqunddosdes
nd j in `ejtrostor inpnjinj`hos qun prnsnjtnj
iotes in dos vorhogdns foyer in`hnj`ho
fïs rnprnsnjto
rnprnsnjtovos nj nd
vos poro peinr
berfodhzor do prepunsto in berfo fïs `emnrnjtn
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@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDORH@NJ@HE
YND307? 09>21=9- 22>907?
EGCNYHREP IN DO O^IHYEWHO
Egcnve anjnrod3 Nvoduor des `ejtredns hjtnrjes in do nfprnso metndnro y prepejnr fnceros.
Egcnves nspn`æ`es3
- Nvoduor des `ejtredns hjtnrjes bðrfodns n hinj`or
hinj`or des hjberfodns.
- [repejnr y insorreddor ujo snrhn in fn`ojhsfes in `ejtred e `ejtredns hjtnrjes qun oyuinj o do
fncero in des pre`nses y qun sodvoauorinj des o`ves in do nfprnso metndnro, pnrfhnjie oarnao
oarnaorr
voder y fnceror nd snrvh`he in do nfprnso Metnd duxer.
@EJ WNP[N@YE O DOP [W^NGOP P^PYOJYHROP X IN @^F[DHFHNJYE
insvho`hejns
-intn`tor insvho`hejns rnspn`te o des pre`nihfhnjtes in `ejtred y poro in`hihr sh nd aroie in todns
insvho`hejns sej shajh`ovos rnspn`te o de qun sn nspnro in qun nxhstoj `ejtredns oin`uoies.
-rnujhr nvhinj`ho su`hnjtn poro intnrfhjor bo`terns in rhnsae y in do nxhstnj`ho in qun nxhsto uj
oin`uoie e hjoin`uoie `ejtred hjtnrje.
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@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDORH@NJ@HE
YND307? 09>21=9- 22>907?
@FW @EJP^DYEWNP
& O^IHYEWNP @OWYO IN O@N[YO@HÐJ
Pnÿerns
C^JYO IHWN@YHRO
MEYND D^]EW
@huioi.
Nbn`tuornfes junstro ouihteræo in o`unrie `ej Jerfos in Ouihteræo in Anjnrod O`npto`hðj vhanjtns
Nbn`tuornfes
nj @edefgho. Ih`mos jerfos rnquhnrnj qun pdojnnfes y insorreddnfes do ouihteræo poro egtnjnr ujo
`nrtnzo
`nrtnzo rozejo
rozejogdn
gdn segrn nd pre`
pre`nse
nse in vnjt
vnjtos
os nj su nstogdn
nstogdn`hfhn
`hfhnjte.
jte. ^jo ouihter
ouihteræo
æo hj`duyn nd
nxofnj, segrn ujo gosn in prungos, in do nvhinj`ho qun seperto dos
d os prungos rn`ephdoios.
Oinfïs in junstre ih`tofnj segrn nd pre`nse in vnjtos, nspnrofes preper`hejordns ujo `orto per
snporoie, rnbnrnjtn o `uodnsquhnro inghdhioins sustoj`hodns nj des shstnfos in `ejtoghdhioi y `ejtred
hjtnrje qun ddofnj junstro otnj`hðj.
Nspnrofes ujo `eepnro`hðj tetod in su pnrsejod y `ejofes nj qun nddes pejirïj o junstro
ihspesh`hðj teies des rnahstres, ie`ufnjto`hðj, y etro hjberfo`hðj qun sn rnquhnro nj rndo`hðj `ej
junstro ouihteræo. Junstres mejerorhes qun sn bo`turor
bo`turorïj
ïj o fnihio qun ovoj`n nd trogoce, sn gosoj
nj nd nfp
nfpe e rnqunrhi
rnqunrhiee per dos pnrse
pnrsejos
jos oshajo
oshajoios
ios od trog
trogoce
oce fïs aostes ihrn`
ihrn`tes.
tes. Dos `uetos
`uetos per
mero hjihvhiuodns voræoj snaój nd aroie in rnspejsoghdhioi hjvedu`roie y do nxpnrhnj`ho y pnrh`ho
rnqunrhios.
Nsto `orto snrï nbn`vo poro oÿes butures o fnjes qun sn `oj`ndn, feihqun e sugstuyo.
Bover in rfor y invedvnr do `epho oicujto in nsto `orto poro hjih`or su `efprnjshðj y o`unrie
segrn des orrnades poro junstro ouihteræo in `ejtred hjtnrje.
Otnjtofnjtn
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@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDORH@NJ@HE
RHDDORH@NJ@HE YND307? 09>21=9- 22>907?
[DOJNO@HÐJ IN DO O^IHYEWHO
@FW @EJP^DYEWNP
& O^IHYEWNP
MEYND D^]EW
Fhshðj
Nd Metnd Duxer gus`o snr rn`eje`hie nj nd oÿe 7;71, `efe nd metnd qun dn ebrn`n od muèspni nd snrvh`he
fïss pnr
fï pnrsej
sejodh
odhzoi
zoie
e in do `hu
`huioi
ioi,, fni
fnihoj
hojtn
tn nd fnc
fncero
erofhn
fhnjte
jte `ej
`ejju
jue e in ju
junst
nstre
re snr
snrvh`
vh`he
he y nd
insorredde in junstre `ophtod mufoje. @ej nd prepðshte in dearor do prnbnrnj`ho y sosbo``hðj in
junstres `dhnjtns supnrojie sus nxpn`tovos in gunj snrvh`he, nj uj ofghnjtn o`eanier y bofhdhor,
oindojtïjiesnn o sus jn`nshioins.
oindojtïjies
Rhshðj
Grhjior uj snrvh`he hjtnarod in metndnræo `ej `odhioi, `odhinz o teies junstres muèspnins y `dhnjtns.
Junstre prepðshte ns sosbo`nr sus nxpn`tovos fnihojtn ujo otnj`hðj pnrsejodhzoio< prefevnr nd
ghnjnstor y insorredde in junstre rn`urse mufoje, y `ej nste egtnjnr rnjtoghdhioi qun pnrfhto
rntrhguhr oin`uoiofnjtn
oin`uoiofnjtn o junstres nfpdnoies y o``hejhstos ind metnd.
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UUUUU
@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDORH@NJ@HE
YND307? 09>21=9- 22>907?
EWAOJHAWOFO
Cnbn in nvnjtes
Ihrn`ter in moghto`hejns
Nd Metnd Duxer `uyo rozðj se`hod ns MEYND D^]EW P.O. ns ujo Nfprnso Metndnro qun sn inih`o o do
otnj`hðj in des muèspnins, tojte jo`hejodns `efe nxtrojcnres, oinfïs grhjio nd snrvh`he in nvnjtes
y `dug do pdoyo (ahfjoshe, phs`hjo), ebrn`hnjie ujo aroj vorhnioi in preiu`tes y snrvh`hes prephes od
tnrrhterhe n`uoterhoje
n`uoterhoje nj nd `ofpe ind turhsfe, udhzojie nstrotnahos qun `ejtrhguyoj o foxhfhzor do
dnodtoi ind `dhnjtn, brnjtn o junstro Nfprnso, do `efujhioi y jodfnjtn od poæs.
Nd metnd nstï ddnaojie o snr ujo bunrtn `efpntnj`ho nj nd fnr`oie, ebrn`hnjie su preiu`te o jhvnd
jo`hejod, iejin mo dearoie `ejsnauhr do o`npto`hðj in sus `dhnjtns, grhjiojie shnfprn preiu`tes y
snrvh`hes in `odhioi.
Nd Metnd _uhte sn mo `oro`tnrhzoie shnfprn per do hjjevo`hðj y rnfeindo`hðj in sus moghto`hejns y
snrvh`hes< `ej nd pose in des oÿes mo trotoie in fojtnjnr nd nstïjior in nx`ndnj`ho nj nd snrvh`he,
ddnaojie o snr uje in des fncerns metndns in `hj`e nstrnddos in do `huioi.
Nstn `ejcujte in nfprnsos ns `eje`hie tofghèj `efe dos [yfn, qun `ejberfoj nd 88 % ind tetod in
do hjiustrho nj @edefgho y poro quhnjns sn `rnð ujo vnrshðj shfpdh`oio in dos JHHB pdnjos,
pdnjos,
injefhjoios JHHB poro [yfns,
[yfns, in o`unrie `ej nd In`rnte 0;77 in 7;?0.
7;?0.
YH[E IN @EJYOGHDHIOI
Inghie o des snrvh`hes qun preper`hejoj dos nfprnsos turæs`os, do `ejtoghdhioi metndnro njn
fu`mes ndnfnjtes qun sn ihbnrnj`hoj in etre pe in nfprnsos y qun `ejih`hejoj do fojnro in
ndogeror sus rnahstres `ejtogdns.
[er tojte, sus hjarnses prhj`hpodns prevhnjnj in de qun bo`turoj o sus `dhnjtns nj `ej`nptes in
odecofhnjte, rnstourojtn, gor, nt`.
Des hjarn
hjarnses
ses sn`u
sn`ujiorh
jiorhes
es `e
`efp
fpdn
dnfn
fnjt
jtoj
oj do o`
o`v
vhi
hioi
oi prhj
prhj`h
`hpo
podd in
indd metn
metndd y rnpr
rnprns
nsnj
njto
toj
j pe
perr
`ejshauhnjtn uj vedufnj hjbnrher nj su `hbro in jnae`hes. [einfes insto`or des hjarnses per nd use
ind tndèbeje, dovojinræo, porlhja, hjstodo`hejns inpervos e ahfjoshe.
Etre pe in hjarnses qun pnr`hgnj dos nfprnsos metndnros sej des pre`ninjtns in orrnjiofhnjtes,
yo snoj per njios ugh`oios injtre ind nstogdn`hfhnjte metndnre e o des `dhnjtns qun odquhdoj sodos
porond`ndngror
Nj `ose in`ejarnses,
ujo `oinjosnfhjorhes
metndnroy shfhdorns.
qun ansejo e brojquh`hn o etro egtnjiræo tofghèj hjarnses
pre`ninjtns per nstes `ejtrotes in ansðj e per `ejtrote in brojquh`ho.
Nj fu`mos e`oshejns dos oanj`hos in vhocns hjtnrfnihoj njtrn nd metnd y nd `dhnjtn. [uninj iorsn ies
`hr`ujstoj`hos3
?. _un nd met
metnd
nd `egrn iihrn`t
hrn`tofnj
ofnjtntn od vhocn
vhocnre
re qun mo rns
rnsnrvo
nrvoie
ie prnvh
prnvhofnj
ofnjtn
tn o do oanj
oanj`ho
`ho
in vhocns. Nj nstn `ose, do oanj`ho tnjirï inrn`me o su `efhshðj per hjtnrfniho`hðj.
7. _un nd vho
vhocnre
cnre moy
moyoo poaoi
poaoiee ihrn`t
ihrn`tofnj
ofnjtn tn nj do oan
oanj`ho
j`ho in vho
vhocns
cns su nst
nstoj`ho
oj`ho,, `ej de
qun nd metnd dn bo`turo o ih`mo oanj`ho y dn ins`unjto do `errnspejihnjtn `efhshðj.
Des Aostes nj do `ejtoghdhioi metndnro
Des aostes per `efpros in oprevhshejofhnjtes sn puninj `dosh`or nj `unjtos ihbnrnjtns poro tnjnr
do `ejtoghdhioi fïs erinjoio3
@efpros in odhfnjtes.
@efpros in gnghios.
@efpros in `efgusgdns.
Dos `efhshejns o oanj
oanj`h
`hos
os in vh
vhoc
ocns
ns pe
perr hjtn
hjtnrf
rfni
niho
horr dos
dos rnah
rnahst
stro
rorï
rïj
j nj do `unj
`unjto
to in aost
aoste
e
`errnspejihnjtn.
`errnspejihnjt n. [er ncnfpde, «`efhshejns o oanj`hos in vhocns¼.
Des metndns `uye feinde in jnae`he sno do brojquh`ho tnjirïj qun rnahstror nd aoste per `ojej in
brojquh`ho..
brojquh`ho
Nj e`oshejns nstn `ojej njn uj `efpejnjtn ce y etre vorhogdn qun inpnjin per ncnfpde in do
e`upo`hðj, per de qun sn `rnoræoj ies `unjtos poro `oio `ej`npte.
Inghie o qun do preiu``hðj in uj metnd ns hjtnjso nj bo`ter trogoce, ujo portn hfpertortn in sus
aostes do `efpejnj des sundies y sodorhes.
Dos rnsnrvos qun des `dhnjtns rnodhzoj o dos oanj`hos in vhocns je sn `ejtoghdhzoj `efe oj`hpe in
`dhnjtns shje `efe inpðshtes rn`hghies o `erte pdoze (poshve).
In mn`me, uje in des nrrerns nj qun hj`urrnj fu`mos oanj`hos in vhocns ns injefhjor o nstes
inpðsh
inp ðshtes
tes,, qun nd Wn
Wnad
adof
ofnj
njte
te in dodoss oanj
oanj`h
`hos
os in vhoc
vhocns
ns injefhjo nspn`æ`o
nspn`æ`ofnjtn
fnjtn inpðshtes
inpðshtes,,
`efe `ojioins o `unjto.
Nsto ihbnrnj`ho ns hfpertojtn inghie o qun ujo njtrnao o `unjto (oj`hpe in `dhnjtns) sæ invnjao HRO
y anjnro do egdhao`hðj in hjarnsor nd hfpunste nj nd fefnjte nj qun sn `egrn ih`me `ej`npte.
Des `dhnjtns
Do pregdnfï`o ind sodie in des `dhnjtns ns fuy vorhoio nj do `ejtoghdhioi metndnro. Dos nxpn`tovos
in `egre per epnro`hejns qun `ejstuynj do o`vhioi prhj`hpod in do nfprnso sn rnahstroj nj
`unjtos in @dhnjtns.
[er etro portn, dos nxpn`tovos in `egre per epnro`hejns qun je berfoj do o`vhioi prhj`hpod ind
metnd sn hj`duynj nj `unjtos in Inuierns
Inuierns..
Nd O`ve Bhce
Nj do `ejtoghdhioi in des metndns uj o`ve fuy `oro`tnræs`e sej do vochddo, dnj`nræo, `rhstodnræo, nt`.
Moy
`efeihsjtos
sh bunrojep`hejns rnspn`te
hjfevhdhzoie o su `ejtoghdhzo`hðj
y de `ejtoghdhzoj y oferzo`hðj.
`efe aoste ind ncnr`h`he. Hj`duse moy quhnj je de troto
Nj `uodquhnr `ose, su pnrfojnj`ho nj nd metnd sundn snr supnrher od oÿe per de qun sæ sn ingnræoj
trotor `efe hjfevhdhzoies y je `efe aostes.
Nj de qun rnspn`to o dos oanj`hos in vhocn, su hjfevhdhzoie rnprnsnjto uj per`njtocn fuy pnqunÿe
rnspn`te o su o`ve tetod.
^j ndnfnjte qun sn punin insto`or ns nd poae ind `ojej hjh`hod in brojquh`ho qun ingn rnahstrorsn
`efe uj o`ve hjtojahgdn.
nstoie in dos fhsfos od jod ind iæo, sh tnjæoj odaój inspnrbn`te y des preiu`tes qun sn
rnpushnrej ind brhae gor
Nd nj`oraoie in fojtnjhfhnjte, sn nj`orao ind ðpfe nstoie in dos hjstodo`hejns, poro de
`uod mo`n rnvhshejns in dos hjstodo`hejns ndè`trh`os y sn nj`orao ind orrnade y fojtnjhfhnjte
in des fungdns injtre ind metnd.
Do nj`oraoio in dovojinræo, do `uod sn nj`orao ind dovoie, sn`oie y pdoj`moie in fojtndns,
Dhfphnzo in `e`hjo, osæ `efe des hfpdnfnjtes udhzoies nj do ndogero`hðj in des pdotes
nfpærh`o.
Osufhr `uodquhnr ioÿe mn`me o do prephnioi
Je moy `nr`oie in @ejtred in @odhioi HPE 8;;?37;;; nj `e`hjo, nj des qun sn hj`duyn3
Ddnvor o `oge ujo egsnrvo`hðj ihrn`to poro vodhior nd erinj y do sn`unj`ho o snauhr.
Pefntnr dos prepunstos in `unsejorhe
`unsejorhe o uj pre`nse in `ejtred y nvoduo`hðj `eje`hie `efe
prungo prnvho e prn-tnst.
Ns inst
insto`
o`og
ogdn
dn qu
qunn do rn`e
rn`eph
phdo
do`h
`hðj
ðj in de
dess io
iote
tess eg
egtn
tnjh
jhie
iess in
ingn
gnrï
rï o`ep
o`epdo
dors
rsnn o do Pn
Pn`u
`unj
nj`h
`hoo
fnteiedðah`o in do hjvnsao`hðj, in tod fojnro sn aorojzorï do @ejsedhio`hðj y `ejoghdhioi qun
ingnrï in nxhsr od egtnjnr des iotes Nspnroies.
@FW
@EJP^DYEWNP &
[rungos Pustojvos
G2 G1
Pndn``hej
Pndn``hejnn ujo fun
funstr
stroo rnp
rnprns
rnsnjt
njtov
ovoo in XM G= G8
`dhnjtns y rnodh`n njtrnvhstos `ej do jodhioi G?;
in vnrh`or3
0 - Otnj`hðj od `dhnjtn
. - Ebnrto in preiu`tes/ snrvh`hes od
`dhnjtn
Pej prnaujtos in `orï`tnr @NWWOIE (PH / JE) erhnjtoios o `eje`nr nd insorredde in des
pre`nses in vnjtos, osæ `efe tofghèj `eje`nr o`nr`o ind `ejtred anrnj`hod ind ïrno.
UUUUUUUUUUUUUUU
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UUUUUUUUUUUUUUU
UUUUUUUUUUUUUUU
UUUUUUUUUUUUUUU
UUUUUUUUUUUUUUU
UUUUUUUUUUUU
UUUUU
@FW @EJP^DYEWNP & O^IHYEWNP
@ODDN ?0->2 GOWSOD RHDDORH@NJ@HE
YND307? 09>21=9- 22>907?
OFGHNJYN IN @EJYWED
? Pn opdh`o uj `ðihae in
è`o poro nd gunj ] ?; 1
insnfpnÿe in des
trogocoierns5
7 Opdh`o do jerfovo hjtnrjo ?; ? Nxhstn pnre je sn
vhanjtn poro nd `ejtred ind ] opdh`o
pre`nse in vnjtos5
0 Pn rnodhzoj rnujhejns ] ?; ?;
fnjsuodns poro
intnrfhjor nd per`njtocn
vnjihie `ej rndo`hðj o de
prnsupunstoie5
9 Nxhstn fojuodns in in ] ?; 2
pre`nses poro o`vhioins
in vnjto5
NPYOGDN@HFHNYE IN
EGCNYHREP
> Nxhstn berfodfnjtn ujo ] ?; ?;
[WNA^JYOP WNP[^NPYOP
[eji. @odhb. EGPNWRO@HEJNP
Je
PH JE J/O
?0 Noj
d ïïrdhnsohs in vinnjtos f
rnoord`hzoos y ] ?; 8
per`njtocn in vnjtos5
NROD^O@HÐJ IN
WHNAEP
?9 Nxhstn supnrvhshðj nj nd ] ?; 1
ïrno in vnjtos5
?1 Nd o``nse od ] ?; =
shstnfo
hjberfï`e in vnjtos ns
rnstrhjahie poro nd pnrsejod
je outerhzoie5
WNP[^NPYO O DEP
WHNPAEP
Nfhtn pnre nd
`ejtr
`ejtredoie
edoiess y rnvhs
rnvhsoies5
oies5 `ejogdn
`ejogdn
O@YHRHIOINP IN
@E
@ EJYWED
7? Nd inportofnjte in ] ?; 2
@ej
ejtr
tred
ed Hj
Hjttnrje
nrje nvo
vodó
dóoo
`ejstojtnfnjtn des
pre`nses in vnjtos5
77 Nd shstnfo hjberfï`e ] ?; 1
in
vnjtos rnperto
hjberfo`hðj
`ejogdn5
70 Pn rnodhzo vhshtos
hjnspnroios o des
] ?; =
`dhnjtns
poro intnrfhjor sh sn
nbn`
nbn`tó
tóoo ddoo vnj
vnjto
to `ej
`ej ssus
us
ebnrtos5
79
Do
Doss buj
buj`h
`hej
ejns
ns nj nd ïr
ïrno
no
in vnjtos nstïj ] ?; =
Inghiofnjtn
nstogdn`hios5
HJBEWFO@HÐJ X
@EF^JH@O@HÐJ
7> Nx
Nxhs
hstn
tn `efu
`efujh
jh`o
`o`h
`hðj
ðj nj
teies des jhvndns ] ?; =
cnrïrquh`es ind ïrno in
Rnjtos5
[WNA^JYOP WNP[^NPYOP
[ej @odh EGPNWRO@HEJNP
Je
P J J/ i. b.
H E O
72 De
Dess `d
`dhn
hnjt
jtns
ns `e
`eje
je`n
`nj
j dos
dos
pe
pedæ
dæ`
`os
os in vnjt
vnjtos
os in do ] ?; >
nfprnso5
71 Dos in`hshejns tefoios sej ] ?; 8
o trovès in uj ojïdhshs in
hjberfo`hðj rn`hghio5
7= Dos pnrsejos qun jn`nshtoj ] ?; =
puninj o``ninr bï`hdfnjtn
do hjberfo`hðj5
P^[NWRHPHÐJ X
FEJHYEWNE
78 Pn io snau
snauhhfhnj
fhnjte
te o do ] ?; 1
fncero in des pre`nses in
vnjtos5
0; Pn `efprungo qun nd ] ?; ?
`ej
`ejtr
tred
ed o s`ogodhioi5
`ufpdo n rno
rnodh
dhzo
zo e sn
0? nbn`tóoj
`efporo`he
`efpo ro`hejns
jns fnjsuodns
fnjsuodns ] ?; 8
in dos vnjtos `ej dos
mhstðrh`os5
YEYOD 0?; 7
7007
Bn`mo3
Ndog per3 Bn`mo3
Pupnrv per3
@W6 19,=0%
WHNPAE @EJBHOJSO
G9
@FW Whnsae odte ?>%->;% Whnsae goce
Feinro. Odte >?%->8% Feinro. Goce
@EJP^DYEWNP &
Feinroie 2;%- 22% Feinroie
Feinroie Goce 21% - 1>% Feinro. Odte
Goce 12% - 8>% Odte
NJYWNRHPYOP O @DHNJYNP IN
@FW @EJP^DYEWNP MEYND D^]EW
& O^IHYEWNP
YNFO3 OYNJ@HÐJ @DHNJYN
EGCNYHRE3 Intnrfhjor do `odhioi in snrvh`he od `dhnjtn hfporie per portn in do
Bunrzo in Rnjtos.
Insorredde3
?. Do otnj`hðj ebrn`hio per portn ind pnrsejod ind metnd ns3
@FW @EJP^DYEWNP
O7
& O^IHYEWNP @ÈI^DO JOWWOYHRO
@ÈI^DO JOWWOYHRO
Bn`mo3
Pupnrv per3
@NI^DO JOWWOYHRO
@FW @EJP^DYEWNP Nfprnso Ouihtero @FW @EJP^DYEWNP X O^IHYEWNP
& O^IHYEWNP
BOPN H [WE@NPEP IN RNJYOP MEYND D^]EW
[nræeie in ojïdhshs3 ?re. In njnre od 0? in cudhe in 7;7;
@ÈI^DO JOWWOYHRO
Nj do njtrnvhsto
njtrnvhsto rnodhzo
rnodhzoio
io od Cnbn in Rnjto in MEYND D^]E
D^]EW,
W, sn intnrfhjð
intnrfhjð qun nd ïrno in Rnjtos ns do portn
bujiofnjtod poro do `efpoÿæo, do vnjtos sej dos qun ioj rnjtoghdhioi o do nfprnso.
Injtre ind pre`nse in vnjtos sn puie intnrfhjor
Injtre intnrfhjor qun nxhstn outevnjto
outevnjto (vnjt
(vnjtoo ihrn`to ) y prnvnjto
prnvnjto (vnjto
fnihojtn do ebnrto ind preiu`te) tnjhnjie uj per`njto
per`njtocn
cn in vnjtos ind 9;% y 2;%
2;% rnspn`vofnjtn.
Nd ïrno in Rnjtos jn`nshto pnrsejod `opo`htoie poro qun in nsto fojnro su bunrzo in vnjtos sno `efpnvo
`efpnvo
per de qun `unjto `ej pnrsejod
Pupnrv per3
Bn`mo3
@FW @EJP^DYEWNP
& O^IHYEWNP
YN@JH@OP IN O^IHYEWHO ^YHDHSOIOP
@ej do jodhioi in `ufpdhr des egcnves prnvhstes poro nstn nxofnj y vnrh`or nd `errn`te
`ufpdhfhnjte in pre`nihfhnjtes,
pre`nihfhnjtes, sn opdh`orïj dos shau
shauhnjtns
hnjtns tè`jh`os3
Erod3
Hjioao`hðj
Njtrnvhstos pnrsejodns o des rnspejsogdns in dos ïrnos ouihtoios.
Ie`ufnjtod3
Wn`ephdo`hðj in ie`ufnjto`hðj poro `ru`n in hjberfo`hðj.
Rnrh`o`hðj in iotes.
Ojïdhshs in ie`ufnjtes.
E`udor3
Egsnrvo`hðj in ie`ufnjto`hðj
Ojïdhshs vhsuod in hjberfo`hðj.
Bæsh`o3
@ejstoto`hðj sh`o per fnihe ind nstogdn`hfhnjte in ujo funstro, `ej do jodhioi
in rnodhzor do vnrh`o`hðj in des pr
pre`nihfhnjtes
e`nihfhnjtes in vnjtos y ihstrhgu`hðj,
ihstrhgu`hðj, poro in
nsto fojnro ro`or e rnbutor do hjberfo`hðj rn`ephdoio.
@FW @EJP^DYEWNP
& O^IHYEWNP
IH@YOFNJ
ANWNJ@HO ANJNWOD3
@O^POP
_un nd rn`urse oshajoie poro do `efpro in preiu`tes pnrn`hgdns sn udh`n poro etres
jns.
[èrihio in hjvnjtorhes per intnrhere in preiu`tes y rege per portn in des trogocoierns.
ÏWNO IN WN@N[@HÐJ3
@O^POP
Do shtuo`hðj ins`rhto sn ingn o qun do anrnj`ho mo intnrfhjoie o do rn`np`hejhsto `efe
pnrsejod in `orae in `ejojzo,
Foj
Fojtnj
tnjnr
nr ujo io
ioto
to ins
inso`t
o`tuod
uodhzo
hzoio
io e ins
insbos
bosoi
oioo in des muèspn
muèspnins
ins y mog
moghto
hto`he
`hejns
jns
ihspejhgdns.
Je sn `unjto `ej ie`ufnjtes in ansðj qun injo dos buj`hejns ind nj`oraoie ind
ïrno nj fnj`hðj.
Je sn pdojh`ð do hfpdnfnjto`hðj ind rnstourojt `efe portn ind ahre in jnae`he, per de
qun o`tuodfnjtn sn nj`unjtro nj nd ódfe phse.
WN@EFNJIO@HEJNP
?. An
Anrnrnj`
j`ho
ho Anjn
Anjnro
rod3
d3
Pn ingn injhr n hfpdnfnjtor nd FEB poro èstn punste. Osæ `efe dos rnspejsoghdhioins
oshajoios.
Wnnstru`tu
Wnnstru`turo`hð
ro`hðjj in buj`hejns
buj`hejns33 dos dogerns
dogerns epnrovos
epnrovos ind anrnjtn
anrnjtn anjnrod
anjnrod ingnj
ingnj snr
rnodhzoios per nd Oifhjhstroier
. Hfpdnfnjto`hðj in shstnfo in hjberfo`hðj hjtnaroie nj nfpe rnod.
Opnrturo in `unjto `errhnjtn goj`orho o jefgrn in do nfprnso `ej `mnqunro u erinj
7. Ïr
Ïrno
no in oif
oifhjhjhs
hstr
tro`
o`hð
hðj3
j3
Pn hfpdnfnjtn Lorinx poro des preiu`tes pnrn`hgdns, in dhfphnzo y sufhjhstres vorhes.
sufhjhstres vorhes
Pn hfpdnfnjtn uj berfote in preiu`tes oshajoies per moghto`hðj y rnpesh`hðj.
0. Ïr
Ïrno
no in rn
rn`n
`np`
p`hð
hðjj3
Pn ingn injhr n hfpdnfnjtor nd FEB poro èstn punste. Osæ `efe dos rnspejsoghdhioins
oshajoios
Nj nd NW[ o hfpdnfnjtor in ingn ogor`or èsto ïrno, inghie o qun ns ujo in dos