Análisis de Los Sistemas Contables

 

 

0. 

@L@HA_A_ DF HM_ _A_TFI@_ OMLT@JHF_

Dfltrm dfh `làhasas, fxastfl daefrfltfs iftmdmhmcé`s p`r` fh `làhasas df ou`hquafr sastfi`, df fst` emri` tflfims, pmr fkfiphm; `làhasas fstruotur`dm, `làhasas mraflt`dm ` mjkftms y mtr`s iftmdmhmcé`s p`rtaouh`rfs. Vl sastfi` df alemri`oaÿl omlt`jhf omiprfldf `h iflms hms sacuafltfs fhfifltms; B`rdw`rf dmldf sf prmofs` h` alemri`oaÿl _metw`rf m prmcr`i`s Zfoursms bui`lms ^mhétao`s y lmri`s omlt`jhfs `dmpt`d`s pmr h` fltad`d Vlm df hms mjkftavms praloap`hfs dfh `làhasas df ul sastfi` omlt`jhf, fs fh vfraeao`r quf h` alemri`oaÿl prmofs`d` pmr fh sastfi` sf fstà fefotu`ldm df `oufrdm oml hms fstàld`rfs fst`jhfoadms pmr h` fiprfs`' ou`ldm sf lmijr` hms fstàld`rfs fst`jhfoadms, lms rfefraims ` tmd` ul` eahmsmeé` quf h` fiprfs` rfehfk` fl i`lu`hfs, alstruotavms, omiulao`oamlfs, cràeaoms y fl cflfr`h ou`hquafr. vé` df alemri`oaÿl fl dmldf sf ph`sifl praloap`hifltf h`s pmhétao`s, quf df `hcul` emri` pudafr`l `efot`r fh dfsfipfðm df hms fiphf`dms fl rfh`oaÿl oml fh prmofs`iafltm df h` alemri`oaÿl omlt`jhf.

0.0 ^ZALOA^@HF_ MJKFTAUM_ DFH @LÀHA_A_ Fh `làhasas df ul sastfi` omlt`jhf dfjf fst`r flemo`dm b`oa` fh hmcrm df hms sacuafltfs mjkftavms  praloap`hfs;

`)  @_FCVZ@Z H@ ALTFCZAD@D DF HM_ D@TM_ FA praifr mjkftavm dfh `làhasas df ul sastfi` omlt`jhf fstà rfh`oaml`dm darfot`ifltf oml fh `sfcur`iafltm df h` altfcrad`d df hms d`tms, fh ou`h fst`jhfof quf tmd`s tm d`s h`s tr`ls`ooamlfs quf dfjfl sfr rfcastr`d`s, hm fstál.

j)  @DFOV@DM ZFCA_TZM Q ^ZMOF_@IAFLTM DF H@_ M^FZ@OAMLF_ _aclaeao` quf sf fefotûfl df `oufrdm oml om l lmri`s y prmofdaiafltms `prmj`dms pmr h` cfrfloa`. Vl` fiprfs` quf taflf omipr`s m `dquasaoamlfs erfoufltfs df `otavms eakms dfjf eak`r pmhétao` m  p`ràiftrms p`r` fh rfcastrm df hhms ms dfsfijmhsms, ` p` p`rtar rtar df quá imltm imltm y j`km quá omldaoamlfs pufdf omlsadfr`rsf ul p`cm omim o`pat`haz`jhf fl fh rujrm df hms `otavms eakms.

o)  ^ZF_FLT@Z H@ ALEMZI@OAßL EAL@LOAFZ@ FL EMZI@ OMLEA@JHF

 

 

Fh tfrofr mjkftavm df `làhasas sf rfeafrf ` h` omlea`jahad`d df h` alemri`oaÿl eal`loafr`, y fst`jhfof quf hms fst`dms eal`loafrms dfjfl tflfr ul iélaim cr`dm df omlea`lz` `ofro` df h`s oaer`s, y quf ást`s sf floufltrfl r`zml`jhfifltf prfsflt`d`s df `oufrdm oml praloapams df omlt`jahad`d. ^mr fkfiphm, ul alvfrsamlast` quf dfsf` omipr`r `ooamlfs df ul` dftfrial`d` fiprfs`. j`s` p`rtf df su dfoasaÿl, fl h` omlea`lz` `sacl`d` ` hms fst`dms eal`loafrms. Iuob`s df h`s cr`ldfs quafjr`s y dfso`h`jrms eal`loafrms df h`s fiprfs`s b`l suofdadm dfjadm ` ul` `sacl`oaÿl df omlea`lz` ` fst`dms eal`loafrms quf lm rfehfk`j`l h`s oaer`s r`zml`jhfifltf omrrfot`s df ul` fiprfs`.

d)  C@Z@LTA[@Z H@ M^MZTVLAD@D FL H@ ^ZF_FLT@OAßL DF H@ ALEMZI@OAßL Fh ou`rtm mjkftavm rfefrfltf ` h` mpmrtulad`d fl h` prfsflt`oaÿl df h` alemri`oaÿl, lm iflms aipmrt`ltf quf hms `ltframrfs, fst`jhfof quf h` alemri`oaÿl dfjf sfr cflfr`d` y prfsflt`d` mpmrtul`ifltf y fhhm pmr ul` sfloahh` r`zÿl; h` alemri`oaÿl fs ul` bfrr`iaflt` p`r` tmi`r dfoasamlfs. ^`r` quf ul` dfoasaÿl sf` fefotav` y feao`z, ást` taflf quf sfr smpmrt`d` lfofs`ra`ifltf pmrsfralemri`oaÿl hhfcuf flquf emri` mpmrtul`.p`r` Fs tmi`r mjvam ul` pfls`r fltmlofs quf h` alemri`oaÿl dfjf rfoajad` flquf fh imifltm sf lfofsat` dfoasaÿl. Fstf pultm fs iuob`s vfofs pmom fltfldadm t`ltm pmr pfrsml`h cfrfloa`h, omim pmr pfrsml`s ` lavfh supfrvasmram.

0.: ÀZF@ DF @L@HA_A_ DF HM_ _A_TFI@_ OMLT@JHF_ Àrf` Tfolmhÿcao` ^rmcr`i`s y smetw`rfs rfh`oaml`dms ^mhétao`s Omlt`jhfs Fstruotur` Mrc`laz`oaml`h O`d` àrf` df `làhasas dfjf sfr tr`t`d` t r`t`d` fl emri` aldavadu`h y tmi`r fl ouflt` h` rfh`oaÿl quf fxastf fltrf o`d` ul` df fhh`s. Lm dfjfims mhvad`r fl lalcûl imifltm quf tmd` mpfr`oaÿl rfcastr`d` tfrial`r` rfehfkàldmsf fl h`s oaer`s df hms fst`dms eal`loafrms.

Àrf` Tfolmhÿcao`. Fh àrf` tfolmhÿcao` df ul sastfi` fs ul àrf` quf pmr pm r hm cflfr`h sf dfk` p`r` rfvasaÿl df fspfoa`hast` fspf oa`hast` fl h` i`tfra`, sal fij`rcm, rfsuht` quf t`hfs fspfoa`hast`s ` vfofs haiat`l su tr`j`km `h àrf` alialfltfifltf tfolmhÿcao`, dfk`ldm df h`dm, fh aip`otm quf h` tfolmhmcé` taflf smjrf h`s oaer`s eal`loafr`s.

 

 

Mjkftavms df sfcurad`d dfsdf fh pultm df vast` omlt`jhf; @oofsm ` h` Alemri`oaÿl; fl fh `ijafltf df iaormomiput`dmr`s, fh `oofsm ` hms d`tms fl  praloapam lm lm fstà rfstralcadm. H`s omiput`dmr`s pfrsml`hfs pmr hm hm cflfr`h lm lm tr`fl omlsacm ul smetw`rf quf pfriat` i`lfk`r y omltrmh`r h` sfcurad`d dfh `oofsm ` h` alemri`oaÿl pmr o`d` usu`ram. Fh i`lfkm df ul omiput`dmr pfrsml`h fstà fl h` i`ymré` df hms o`sms `sacl`dm ul` smh` pfrsm l`, pmr  hm quf h` sfcurad`d fst`rà pfrsml`, fst `rà i`lfk`d` pmr fh euloaml`ram `h ou`h sf hf ``saclÿ fh omiput`dmr.  omiput`dmr.

^rmofs`iafltm df hms D`tms; fl ul `ijafltf df iaormomiput`dmr`s fst` i`lfk`dm y omltrmh`dm pmr fh usu`ram darfotm df h` iàqual`. ^`r` ul `làhasas dfh prmofs`iafltm df h` df h` alemri`oaÿl, sf dfjfrà fst`jhfofr sa fh mjkftavm dfh prmofs`iafltm fs hhfv`dm ` o`jm  pmr fh usu`ram praloap`h, m fstf fs omip`rtadm fltrf v`rams fiphf`dms oml `oofsm ` h` alemri`oaÿl omltflad` fl fh omiput`dmr. Fiasaÿl df Alemrifs; taflf omim mjkftavm fh suialastr`r alemri`oaÿl ` tmdms hms usu`rams  p`r` h` tmi` df dfoasamlfs. Ou`ldm sf fstà `l`haz`ldm ul `ijafltf tfolmhÿcaom df iaormomiput`dmr`s, dfjf tflfrsf ouad`dm fl fv`hu`r h` erfoufloa` oml h` ou`h sml fiatadms hms hast`dms, y quf pfrsml`s taflfl `oofsm ` fstm.

^rmcr`i`s y _metw`rfs Zfh`oaml`dms. U`ra` sa fstms eufrml `dquaradms m dfs`rrmhh`dms altfrl`ifltf pmr h` fiprfs`. Dfjf tmi`rsf fl ouflt` quf tmdm prmcr`i` df `phao`oaÿl fl omiput`dmr`, taflf quf fst`r dasfð`dm y dfs`rrmhh`dm lm smh`ifltf p`r` fst`r fh`jmr`dm oml h`s uhtai`s bfrr`iaflt`s tfolmhÿcao`s fl prmcr`i`oaÿl, salm p`r` quf sarv` fefotav`ifltf `h usu`ram eal`h fl fh dfs`rrmhhm df su tr`j`km. Fh `làhasas df hms prmcr`i`s y smetw`rfs rfh`oaml`dms dfjf `j`ro`r hms sacuafltfs mjkftavms; Dmouiflt`r hms prmcr`i`s quf prmofs`l h` alemri`oaÿl omlt`jhf. @sfcur`r quf fh `làhasas y dfs`rrmhhm df hms prmcr`i`s sf rf`haz` j`km `hcul` iftmdmhmcé` emri`hifltf fst`jhfoad`. Ufraeao`r h` fxastfloa` df past`s df `udatmra` quf `yudfl ` dftfot`r prmjhfi`s fl hms  prmcr`i`s y fh prmofs`iafltm df h` alemri`oaÿl. alemri`o aÿl. Omiprmj`r h` fxastfloa` df `hcul` iftmdmhmcé` p`r` h` fv`hu`oaÿl y sfhfooaÿl df smetw`rf `dialastr`tavm. Omiprmj`r h` fxastfloa` df omltrmhfs fl hms prmcr`i`s quf pfriat`l `sfcur`r h` altfcrad`d df h` alemri`oaÿl. Ufraeao`r h` fxastfloa` df pmhétao`s fst`jhfoad`s p`r` fh prmofs`iafltm df d`tms quf sarv`l  p`r` fh fltrfl`iafltm df lufvms usu`rams.

^mhatao`s omlt`jhfs

 

 

Vl` pmhétao` sf rfeafrf ` tmd`s h`s `ooamlfs tmi`d`s p`r` fh dfs`rrmhhm, ph`laeao`oaÿl, emriuh`oaÿl y fv`hu`oaÿl df h`s dfoasamlfs. H`s pmhétao`s sf fst`jhfofl oml h` eal`had`d df eak`r hms mjkftavms y iátmdms cflfr`hfs df `dialastr`oaÿl df `oufrdm oml hms ou`hfs sf dfjfl i`lfk`r h`s mpfr`oamlfs df ou`hquafr mrc`laz`oaÿl y rfcuh`r tmd` `otavad`d omlt`jhf rfefrfltf ` hms rfcastrms, tr`t`iafltm y  prfsflt`oaÿl rfsuiad` h`s tr`ls`ooamlfs eal`loafr`s. floufltr`l fst`jhfoad`s fl i`lu`hfs dfoh`r`tavms quf pmr hm df cflfr`h sml i`lfk`dms pmr h` `ht` _f cfrfloa`. Fkfiphm df ^mhétao`s; Zfcastrm df hms c`stms y `imrtaz`oamlfs df hms c`stms prmp`c`dms. O`pat`haz`oaÿl df `otavms eakms. Dfprfoa`oaÿl y `imrtaz`oa1ml df `otavms eakms t`lcajhfs f alt`lcajhfs rfspfotav`ifltf. Iátmdms p`r` v`hmr`r h`s alvfrsamlfs. ^mhétao`s p`r` fh rfcastrm df h`s prmvasamlfs p`r` alomjr`jhfs y df alvflt`rams. ^mhétao`s omlt`jhfs p`r` h` omlsmhad`oaÿl df hms fst`dms eal`loafrms. ^mhétao`s p`r` fh oàhouhm y rfcastrm df h`s `ouiuh`oamlfs y rfsfrv`s.

Fstruotur` Mrc`laz`oaml`h Fs h` emri` quf `dmpt` ul` fiprfs` p`r` pmdfr pm dfr hhfv`r `o`jm tmd`s sus euloamlfs. @ ifdad` quf h` mrc`laz`oaÿl orfof, sf b`of lfofs`ra` h` fxastfloa` df ul` daefrfloa`oaÿl fl fh tr`j`km, omim omlsfoufloa` df h` fspfoa`haz`oaÿl df h`s `otavad`dfs. _f dfjf tmi`r fl ouflt` hms sacuafltfs `spfotms; Fxastfloa` df ul iélaim cr`dm df fspfoa`haz`oaÿl. Dfhaiat`oaÿl df h` fstruotur` df mrc`laz`tav`. Dfealaoaÿl df euloamlfs p`r` o`d` ul` df h`s àrf`s. Ouiphaiafltm df hms lavfhfs kfràrquaoms fst`jhfoadms. Cr`dm df omlmoaiafltm df h` fst`tur` y su saclaeao`dm pmr p`rtf df hms lavfhfs mpfr`tavms.

0.? FH T@I@ÐM DF VL@ FI^ZF_@ Q HM_ ^ZMOF_M_ OMLT@JHF_  OH@_AEAO@OAML DF H@ FI^ZF_@_ @ ifdad` quf ul` fiprfs` sf b`of iàs cr`ldf, sus mpfr`oamlfs sf vufhvfl o`d` vfz iàs omiphfk`s y `uiflt` fl vmhuifl. H`s fiprfs`s pufdfl sfr oh`saeao`d`s dfsdf dastaltms  pultms df vast`; Df `oufrdm oml h` `otavad`d;

 

  ◍  ◍  ◍  ◍  ◍ 

@crmpfou`ra`s Ialfr`s Aldustra`hfs Omifroa`hfs Df sfrvaoams

Df `oufrdm oml fh t`i`ðm; ◍  ^fqufð` fiprfs` ◍  Ifda`l` fiprfs` ◍  Cr`l fiprfs`

Df `oufrdm oml h` prmofdfloa` dfh o`pat`h; ◍  ^rav`d`s ◍  Meaoa`hfs ◍  Df fomlmié` iaxt`

Df `oufrdm oml fh lûifrm df prmpaft`rams; ◍  Aldavadu`hfs ◍  _moafd`dfs

Df `oufrdm oml h` @otavad`d ◍  @crmpfou`ra`s; _ml `qufhh`s quf fxphmt`l fl cr`ldfs o`ltad`dfs hms prmduotms `créomh`s y

 pfou`rams. Fkfiphms; cr`lk`s `véomh`s, cr`lk`s pmroal`s, alvfrl`dfrms, b`oafld`s df  prmduooaÿl `créomh`.

◍  Ialfr`s; _ml h`s quf sf dfdao`l ` h` fxphmt`oaÿl df rfoursms quf sf floufltr`l sujsufhm

Fkfiphms; fiprfs`s df pftrÿhfm, `uréefr`s, df pafdr`s prfoams`s y df mtrms ialfr`hfs

◍  Aldustra`hfs; _ml h`s fiprfs`s dfdao`d`s ` tr`lsemri`r h` i`tfra` prai` fl prmduotms

tfrial`dms m sfiafh`jmr`dms. Fkfiphms; eàjrao` df tfh`s, eàjrao` df o`ias`s, eàjrao` df iufjhfs, eàjrao` df o`hz`dm.

◍  Omifroa`hfs; _ml h`s quf sf dfdao`l ` h` omipr` y vflt` df prmduotms. Df sfrvaoams;

_ml h`s quf sf dfdao`l ` h` prfst`oaÿl df sfrvaoams.

 

  ◍  Df _frvaoams; _ml h`s fiprfs`s quf juso`l prfst`r ul sfrvaoam p`r` s`tase`ofr h`s

lfofsad`dfs df h` omiulad`d, y` sf` s`hud, fduo`oaÿl, tr`lspmrtf, rforf`oaÿl, sfrvaoams  pûjhaoms, sfcurms y mmtrms trms sfrvaoa sfrvaoams. ms. Fkfiphm; ul` fiprfs` df `va`oaÿl, ul ofltrm df s`hud, ul` ulavfrsad`d, ul` omip`ðé` df sfcurms, ul` omrpmr`oaÿl orf`tav`.

Df `oufrdm oml fh t`i`ðm; ◍  ^fqufð` fiprfs`; Fs `qufhh` quf i`lfk` fso`sm i`tfra`h y pmoms fiphf`dms. _f

o`r`otfraz` pmrquf lm fxastf ul` dfhaiat`oaÿl oh`r` y dfealad` df euloamlfs fltrf fh `dialastr`dmr y/m prmpaft`ram dfh o`pat`h df tr`j`km y hms tr`j`k`dmrfs7 pmr fhhm fxastf ul` rfduoad` davasaÿl y fspfoa`haz`oaÿl dfh tr`j`km. _u omlt`jahad`d fs sfloahh` dfjadm ` quf i`lfk` pmo` alemri`oaÿl fl fstf o`ipm. Fkfiphms; ul t`hhfr df ifoàlao` oml : fiphf`dms, ul `hi`oál df tfh`s oml 0 fiphf`dm ul` iasofhàlf` oml : fiphf`dms.

◍  Ifda`l` fiprfs`; Fl fstf tapm df fi fiprfs` prfs` sf pufdf mjsfrv`r ul` i`y i`ymr mr davasaÿl y

fspfoa`haz`oaÿl tr`j`km7 yflhms omlsfoufloa`, fh lûifrm df fiphf`dms f iphf`dms fs i`ymr quf_u fl fh `ltframr, h` dfh alvfrsaÿl rfldaiafltms mjtfladms y` sf` omlsadfr`jhf. alemri`oaÿl omlt`jhf fs iàs `ipha`. Fkfiphms; ul` dastraj d astrajuadmr` uadmr` df fhfotrmdmiástaoms oml 0>> fiphf`dms, ul` eàjrao` df duhofs oml 06 fiphf`dms. ◍  Cr`l fiprfs`; Fs h` df i`ymr mrc`laz`oaÿl. ^msff pfrsml`h táolaom fspfoa`haz`dm p`r`

o`d` `otavad`d. Fl fstf tapm df fiprfs`s sf mjsfrv` ul` cr`l davasaÿl y fspfoa`haz`oaÿl dfh tr`j`km y h` alvfrsaÿl y h`s utahad`dfs mjtflad`s sml df i`ymr ou`lté`. H` alemri`oaÿl omlt`jhf quf sf i`lfk` fl fh dfsflvmhvaiafltm df h`s `otavad`dfs ifro`ltahfs t`ijaál fs i`ymr y sf hhfv` fl emri` sastfi`taz`d`. Fkfiphm; Omo` Omh`.

Df `oufrdm ` h` prmofdfloa` dfh o`pat`h; ◍  Fiprfs`s prav`d`s; _ml h`s fiprfs`s quf p`r` su omlstatuoaÿl y euloaml`iafltm,

lfofsat`l `pmrtfs df pfrsml`s p`rtaouh`rfs Fkfiphms; Vl ofltrm fduo`tavm prav`dm, ul supfrifro`dm prmpafd`d df ul` e`iaha`.

◍  Fiprfs`s meaoa`hfs m pûjhao`s;

_ml h`s fiprfs`s quf p`r` su euloaml`iafltm rfoajfl `pmrtfs dfh fst`dm. Fkfiphms; Hms bmspat`hfs dfp`rt`iflt`hfs, hms omhfcams l`oaml`hfs. ;

◍  Fiprfs`s df fomlmié` iaxt`; _ml h`s fiprfs`s quf rfoajfl `pmrtfs df hms p`rtaouh`rfs

y dfh fst`dm. Fkfiphms; ul` ulavfrsad`d sfiameaoa`h.

 

 

Df `oufrdm oml fh lûifrm df prmpaft`rams; ◍  Aldavadu`hfs; Dflmial`d`s t`ijaál fiprfs`s ulat`ra`s m df prmpaft`ram ûlaom. û laom. Fl fhh`s,

`ulquf ul` pfrsml` fs h` dufð`, h` `otavad`d df h` fiprfs` sf fxtafldf ` iàs pfrsml`s quaflfs pufdfl sfr e`iaha`rfs m fiphf`dms p`rtaouh`rfs. Fkfiph F kfiphms; ms; @hi`oál Dml Ku`l,  prmpafd`d fxohusav` df Dml Ku`l ^árfz

◍  _moafd`dfs; _ml h`s fiprfs`s prmpafd`d df dms m iàs pfrsml`s hh`i`d`s smoams.

Fkfiphm; I`ré` & @omst`, Oé`. Htd`. prmpafd`d df ^fdrm Àhv`rfz y I`ram I`rtélfz

Aldfpfldafltfifltf df h` oh`saeao`oaÿl quf sf dfsff `phao`r ` ul` fiprfs`, hms prmofsms omlt`jhfs sf b` iàs omiphfkms ` ifdad` quf `uiflt` fh t`i`ðm df h` fltad`d. Fxastf ul` rfh`oaÿl darfot` fltrf fh vmhuifl df lfcmoams y hms prmofdaiafltms omlt`jhfs hhfv`dms ` o`jm  pmr ul` fiprfs`. Vl pfqufðm omifroam om ifroam sf alaoa` lmri`hifltf oml o`pat`h df hms prmpaft`rams, hufcm ` ifdad` quf fh vmhuifl df h`s `otavad`dfs sf alorfiflt` pufdf b`ofrsf lfofs`ra` h`  p`rtaoap`oaÿl df tfrofr`s pfrsml`s fl h` fiprfs`, y` sf` ifda`ltf fh alorfifltm o`pat`h smoa`h, m pmr fh eal`loa`iafltm ifda`ltf p`savms p`r` h`s lufv`s mpfr`oamlfs ` rf`haz`r.

Hms daefrfltfs prmofsms omlt`jhfs quf sf hhfv`l ` o`jm fl h`s omip`ðé`s b`ofl quf surk` ul` fspfoa`haz`oaÿl fl fh omlmoaiafltm omlt`jhf. Df fst` emri` flomltr`ims, pmr fkfiphm, h`s sacuafltfs dflmial`oamlfs ` lavfh omlmoaiafltm omlt`jhf; ◍  Omlt`jahad`d Cujfrl`iflt`h; Fs h` táolao` quf rfcastr` sastfiàtao`ifltf h`s

mpfr`oamlfs quf rf`haz`l h`s dfpfldfloa`s y fltad`dfs df h` `dialastr`oaÿl pûjhao`, `sé omim hms fvfltms fomlÿiaoms adfltaeao`jhfs y ou`ltaeao`jhfs quf hf `efotfl, oml fh mjkftavm cflfr`ry alemri`oaÿl eal`loafr`, prmcr`iàtao` fomlÿiao` omlt`jhf,df omiphft` df i`lfr` mpmrtul` p`r`prfsupufst`h, `pmy`r h`s dfoasamlfs dfoasa mlfs df hmsyeuloaml`rams df h`s fltad`dfs pûjhao`s, fl sus dastaltms àijatms y e`sfs dfh prmofsm `dialastr`tavm, `saiasim omltrajuar fl h` alemri`oaÿl rfompah`d` fl h` dftfrial`oaÿl df h`s pmhétao`s df ph`lf`oaÿl y fl h` prmcr`i`oaÿl df h`s `ooamlfs cujfrl`iflt`hfs.

◍  Omlt`jahad`d `créomh`; H` Omlt`jahad`d `cr`ra` m `crmpfou`ra` fs ul` df h`s r`i`s df

h` omlt`jahad`d. omlt`jahad`d. _f tr`t` fl fst` aldustra` df fst`jhfofr t`l fx`ot`i fx`ot`ifltf fltf omim sf`  pmsajhf fh prfoam df omstm df h`s omsfob`s m df hms `lai`hfs. H` pràotao` df fst` omlt`jahad`d fs j`st`ltf dfhao`d`. Fl fefotm, hms tr`j`kms df ouhtavm sml iuobm iflms rfcuh`rfs quf hms aldustra`hfs, y` quf fstàl fst àl smiftadms ` h`s omldaoamlfs iftfmrmhÿcao`s, ohaiàtao`s, df prfoams, fto. mtr` daeaouht`d rfsadf fl quf oafrtms c`stms c`stm s fstàl fipfð`dms  pmr iuobms `ðms, pmr fkfiphm, fkfiphm, h` ifkmr` df oafrtms alcrfsms. Tmdm sfotmr `crmpfou`ram dfjf b`ofr usm df h` omlt`jahad`d, ou`hquafr` quf sf` h` aipmrt`loa` df su fxphmt`oaÿl,

 

 

y` quf `sé mjtfldré` ul` i`ymr omiprflsaÿl dfh rfsuht`dm fomlÿiaom y ` h` vfz taflf ul ifkmr omlmoaiafltm p`r` dftfrial`r sa dfjf sfcuar fl su ouhtavm `otu`h, davfrsaeao`rhm, omijal`rhm m `rrfld`r h` tafrr`. H` omlt`jahad`d `crmpfou`ra` sf `phao` t`ijaál ` mtrms ealfs t`hfs omim mjtflfr alemri`oaÿl lfofs`ra` y omrrfot` omrrfot ` p`r` ouiphar oml hms rfquasatms dfh p`cm dfh aipufstm df h` rflt`7 `yud`r `h ealqufrm ` ph`laeao`r fh ifkmr`iafltm df h` aler`fstruotur` df su ealo`, oml hm quf ástf tfldrà i`ymr omlmoaiafltm smjrf h` cfstaÿl fiprfs`ra`h y h` rflt`jahad`d dfh lfcmoam, df `oufrdm ` hms jflfeaoams mjtfladms fl h` fxphmt`oaÿl. @saiasim, mjtaflf h` alemri`oaÿl lfofs`ra` p`r` b`ofr omip`r`oamlfs fltrf pframdms y dftfrial`r sa b` b`jadm frrmrfs quf fl fh euturm pufdfl sfr omrrfcadms df `oufrdm ` h`s fxpfrafloa`s vavad`s, jrald`r h` alemri`oaÿl lfofs`ra` p`r` rfular hms rfquasatms smhaoat`dms pmr hms fltfs eal`loafrms p`r` fh tràiatf df orádatms ◍  Omlt`jahad`d j`lo`ra`; H` dfealaoaÿl táolao` quf sf sufhf utahaz`r p`r` h` omlt`jahad`d  j`lo`ra`,  j`lo`ra `, b`of rfefrfloa` rfefrfloa` ` quf h` iasi` fs quafl ‘sf moup` df h` o`p`oa o`p`oat`oaÿl, t`oaÿl, h`

ifdaoaÿl y h` v`hmr`oaÿl df tmdms `qufhhms fhfifltms eal`loafrms quf oarouhfl altfrl`ifltf fl ul j`lom’. ^mr mtr` p`rtf, omiprfldf t`ijaál h` `otavad`d df omltrmh df h` alemri`oaÿl tmdm fh dalfrm quf h`s oarouhf fl ul` fltad`d j`lo`ra` omlrf`haz`r fh eal df suialastr`rhfs ` hmsdfcfrfltfs j`lo`rams, bfrr`iaflt`s p`r` quf pufd`l h` tmi` dfoasamlfs quf dftfrial`ràl ouàhfs sfràl hms prÿxaims p`sms dfh dfs`rrmhhm df h` omlt`jahad`d j`lo`ra`. Fl fstf sfltadm fs euld`iflt`h quf sf tflc` fl ouflt` h`  p`rtaouh`rad`d quf pmsffl hms j`loms, y` quf sf dfjf `l`haz`r fh prmofsm altfrlm omrrfspmldafltf ` h` tr`lsemri`oaÿl df v`hmrfs, oml h` eal`had`d df pmdfr merfofr ehukms df alemri`oaÿl iuobm iàs `dfou`dms. ◍  Omlt`jahad`d bmtfhfr`; H` `otavad`d df bmtfhfré`, fs ul` `otavad`d ifro`ltah df vflt`

df sfrvaoams df `hmk`iafltm y c`strmlmié` euld`iflt`hifltf, ást` taflf o`r`otfréstao`s o`r`otfr éstao`s cflfr`hfs y fomlÿiao`s eal`loafr`s fspfoa`hfs quf h` daefrfloa`l df mtr`s `otavad`dfs omifroa`hfs f aldustra`hfs. @hcul`s df h`s o`r`otfréstao`s cflfr`hfs df fstf sfotmr sml; cr`l davfrsad`d y omiphfkad`d, racadfz df h` mefrt`, omldaoaml`iafltm ` e`otmrfs fxÿcflms Fltrf h`s h`o`r`otfréstao`s fomlÿiao`s eal`loafr`s fspfoa`hfs ysfdfi`ld` dfst`o`lfhàstao`. h`s sacuafltfs; l`tur`hfz` dfh prmduotm ybmtfhfrm7 h` alfst`jahad`d m ehuotu`oaÿl df hms alcrfsms7 h` fstruotur` df omstms df ul bmtfh7 fto. H` Omlt`jahad`d Bmtfhfr` tr`t` smjrf fh omltrmh, i`lfkm y rfcastrm df hms alcrfsms, omstms, y c`stms df ul bmtfh, smjrf h` j`sf df hms praloapams y lmri`s df Omlt`jahad`d cflfr`hifltf `ofpt`dms. Tr`t` df suialastr`r alemri`oamlfs prfoas`s oml h` eal`had`d df quf sarv`l df bfrr`iaflt` y cué` p`r` h` tmi` df dfoasamlfs y eutur`s prmyfooamlfs.

◍  Omlt`jahad`d df pftrÿhfm y ial`s; Fs h` táolao` df rfcastr`r h`s mpfr`oamlfs

`dialastr`tav`s eal`loafr`s, df fxphmr`oaÿl, fxphmt`oaÿl, jflfeaoam y omifroa`haz`oaÿl quf rf`haz` ul` fiprfs` ialfr` fl fh fkfroaoam df su carm m `otavad`d. H` ialfré` fstà oh`saeao`d` omim ul` aldustra` fxtr`otav`, df rfoursms lm rflmv`jhfs, quf mjtaflf sus

 prmduotms df h`s fltr`ð`s df h` tafrr`, dmldf b`l sadm dfpmsat`d`s pmr h` l`tur`hfz`. Q`

 

 

quf h` prmpafd`d dfh sujsufhm omrrfspmldf ` h` l`oaÿl, ást` fst`jhfof omlofsamlfs quf  jflfeaoa`l ` `ij`s p`rtfs. Fh pftrÿhfm, `sé omim ou`hquafr mtrm prmduotm dfh sujsufhm, o`rfof df v`hmr fomlÿiaom b`st` t`ltm lm omiaflofl sus omrrfspmldafltfs  prmspfooamlfs, fxtr`ooaÿl, `o`rrfm, `o`rrfm , omlduooamlfs y b`st` rfeal`oamlfs v`r v`ra`s. a`s. O`d` ul` df fst`s dasoaphal`s rfquafrf dfh omlmoaiafltm fspfoa`haz`dm df h`s `otavad`dfs quf omrrfspmldfl o`d` ul` df h`s fiprfs`s `ltfs ifloaml`d`s.

H@_ OMZ^MZ@OAMLF_ Q H@ OMLT@JAHAD@D   Hms mjkftavms df ul` cr`l omrpmr`oaÿl daeafrfl sust`loa`hifltf df hms df ul` pfqufð` o`dfl` df supfrifro`dms `h acu`h quf hms df fst` ûhtai` oml hms df ul pfqufðm `j`stm. @ ifdad` quf fh lfcmoam v` orfoafldm, sf b`of lfofs`ram dfealar h`s pmhétao`s quf sf hhfv`l ` o`jm p`r` o`d` ul` df h`s mpfr`oamlfs dfh lfcmoam. Fl praloapam, ul pfqufðm lfcmoam lm rfquafrf quf sf`l dfealad`s emri`hifltf h`s pmhétao`s df omlt`jahad`d. Fl ul` praifr` ft`p` fh fiprfs`ram omltr`t`r` hms sfrvaoams df ul` fiprfs` p`r` quf prmofsf h` omlt`jahad`d dfh pfqufðm lfcmoam, sus lfofsad`dfs df alemri`oaÿl eal`loafr` fst`ràl haiat`d`s ` ul` prfsflt`oaÿl pfraÿdao` df h`s oaer`s df su lfcmoam ` ouiphar oml hms alemrifs smhaoat`dms pmr h`s `utmrad`dfs easo`hfs y mtrms fltfs cujfrl`iflt`hfs. Fl h` ifdad` quf fh lfcmoam v`y` orfoafldm, sf b`rà lfofs`ra` ul` i`ymr o`ltad`d df alemri`oaÿl y ûlao`ifltf p`r` áh m hms dufðms salm p`r` usm df tfrofr`s pfrsml`s. Hufcm p`r`  pmdfr cflfr`r h` alemri`oaÿl om omlt`jhf lt`jhf p`r` tfr tfrofr`s ofr`s pfrsml`s, pfrsm l`s, sf b`of lfofs`ram fh omlt`r oml om l ul` fstruotur` mrc`laz`tav` quf rfspmld` ` h`s lufv`s lfofsad`dfs m rfqufraiafltms df alemri`oaÿl. Df fst` emri`, h` lufv` fstruotur` dfjf fst`r smiftad` ` oafrt`s rfch`s df omipmrt`iafltm y/m `ooaÿl rfspfotm ` su mjkftavm praloap`h. H` fst`ld`raz`oaÿl df prmofsms surcf omim ul` lfofsad`d df h` h` lufv` emri` df hhfv hhfv`r `r ` o`jm tmdm fh tr`j`k tr`j`km. m. Oml fh omltal omltalum um orfoaiafltm df hms lfcmoams, hms prmofsms sf b`ofl o`d` vfz iàs omiphfkms y fhhm rfquafrf quf sf daotfl p`ut`s p`r` `h euloaml`iafltm `riÿlaom dfh lfcmoam. _urcf fltmlofs, h` lfofsad`d df fh`jmr`r ul i`lu`h df ouflt`s fl fh f h àrf` omlt`jhf, ` eal df ulaemri`r hms oratframs quf sf tflc`l  p`r` fh rfcastrm rfc astrm y tr`t`iafltm df tmd`s h`s mpfr`oamlfs. Fs` lfofsad`d surcf fl r`zÿl r`zÿ l ` quf y` lm fs pmsajhf omltrmh`r h`s mpfr`oamlfs fl emri` pfrsml`h. ^mom ` pmom vs tmi`ldm oufrpm h` emri`oaÿl df ul` omip`ðé` fl dmldf fh omltrmh sf fkfrof fl h` oai`, ` tr`vás df h` fiasaÿl df lmri`s y pmhétao`s `phao`jhfs ` tmdm ul crupm df fiprfs`s. @ tmdm fstf prmofsm, lm fso`p`l h`s mpfr`oamlfs omlt`jhfs y sus prmofsms, hms ou`hfs v`l ` fst`r smiftadms ` hm quf dfoad` fh ofltrm df omltrmh y dfoasaÿl, pmr fkfiphm; ul` omrpmr`oaÿl.

0.4 @_^FOTM_ PVF ALEHVQFL FL HM_ _A_TFI@_ Q H@ OMLT@JAHAD@D Ou`ldm b`jh`ims df h` omlt`jahad`d hm `smoa`ims oml lfcmoams, hm ou`h sf tr`duof ` fst`dm imlft`ram pufs ` tr`vás df `hcul` `otavad`d quf cflfr` dalfrm.

 

 

Fh sastfi` df omlt`jahad`d sml `yud`s m ifo`lasim ifro`ltahfs sal fhhms hms fst`dms eal`loafrms lm pmdré`l fst`r `h dé`7 pmrquf `hcul`s fiprfs`s sf rfcuh`l ` tr`vás df rfcuh`oamlfs hfc`hfs quf cflfr`l fst`dms eal`loafrms fl emri` mpmrtul`s, `utmrad`dfs omltrmh`dmrfs y` quf fhhms `eari`l eal`loafr`ifltf ` h`s fiprfs`s omltrmh`dmr` pmr omiasamlfs fl v`rams p`ésfs y utahaz`l fstf tapm df omiasamlfs oml v`hmrfs quf daot`l lmri`s omlt`jhfs quf fstál su prmpa` prm pa` tutfh` sf hhfs fs fst`jhfofl ul ph`l ûlaom df ouflt`s p`r` hhms ms omifroa`ltfs p`r` `sé eemri`rsf mri`rsf p`rtf df ul rfpmrtf ` h` smoafd`d alohuyfldm ` hms omifroa`ltfs hfc`hfs m fst`ifltms hac`dms ` h` rfvasaÿl easo`h y` sml mjhac`dms ` sus rfcuh`oamlfs tapm hfc`h df sastfi`s omlt`jhfs df h`s fiprfs`s. @hcul`s fiprfs`s sf `kust`l ` fst`s rfcuh`oa rfcu h`oamlfs mlfs hfc`hfs tr`t`ldm df fst`jhfofr sastfi`s i`lu`hfs oml ifo`lasim quf pfriatfl ouiphar mjhac`oamlfs quf fstàl sukftms `h iuldm df hms lfcmoams  p`r` quf hms flo`rc`dms cflfrfl sastfi` flemo`dms ` h` cflfr`oaÿl df alemri`oaÿl alemr i`oaÿl mpmrtul`. H` omlt`jahad`d eal`loafr` rfcastr` mpfr`oamlfs suofdad`s y fs aipmrt`ltf rfomlmofrh`s7 p`r` `sé  ph`ltf`r ul euturm ph`laeao`ldm utahad`dfs dfjfl sfr ph`ltf`d`s pmr oaer`s rfehfk`d`s ` tr`vás df tr`ls`ooamlfs bastÿrao`s. H` alemri`oaÿl taflf h` o`r`otfréstao` mpmrtul` df ar darfot`ifltf ` h`s utahad`dfs y` quf `hcul` oaer` pufdf sfr aipmrtul` fl fh tafipm, pufs fst` pufdf o`rfofr df utahad`dfs pràotao`s df ul` dfoasaÿl. Hms sastfi`s quf sf aiph`ltf df ul` fiprfs` dfjfl fst`r flemo`dms flemo`dm s p`r` ul` alemri`oaÿl rf`h u mpmrtul`. Fh `tr`sm df h` alemri`oaÿl eal`loafr` `tr`f alemri`oaÿl fl cflfr`oaÿl fl hms sastfi`s df alemri`oaÿl omlt`jhf fl ul`s df h`s iàs omiulfs sf dftfot`l fl hms dfp`rt`ifltms df omlt`jahad`d. ^mr hm ou`h fst` alemri`oaÿl alemri`oaÿl eal`loafr` df h`s fiprfs`s cflfr` rftr`sm rftr` sm fl `otu`haz`r `otu`haz`r mpmrtul`ifltf. ^mr davfrs`s r`zmlfs, h` alemri`oaÿl eal`loafr` df h`s fiprfs`s prfsflt` rfea`sms fl su `otu`haz`oaÿl y mpmrtulad`d. Fst`s sml `hcul`s df h`s iàs aipmrt`ltfs; _frvaoams fxtfrlms df omlt`jahad`d ^rmjhfi`s fh smetw`rf omlt`jhf ^frsml`h lmoml o`p`oat`dm @usfloa` df lmri`s y prmofdaiafltms fst`jhfoadms

Hms sfrvaoams fxtfrlms df h` omlt`jahad`d sml fiprfs`s quf cflfr`l dmldf sf dfdao`l ` prmofs`r alemri`oaÿl omlt`jhf fl fstms o`sms b`y quf tflfr ouad`dm pmrquf b`y quf pmlfr fl h`s omltr`t`oaÿl df sfrvaoams fxtfrlm dfh iasim taflf quf vfr h` fltrfc` df alemri`oaÿl y fs l`tur`h flomltr`rsf oml daefrfltfs sfrvaoams quf rfsuht`l dfh quf sf fspfr` b`y quf tflfr fl ouflt` quf hm  j`r`tm s`hf i`s o`rm. Iuob`s df fst`s omlsadfr`oamlfs t`ijaál `phao`l p`r` h` omltr`t`oaÿl df ul omlt`dmr, y` quf lfofsat`s df h`omlt`jhfs, mpalaÿl yeal`loafr`s `sfsmré` dfm easo`hfs. ul fxpfrtm `ltfs df tmi`r dfoasaÿl qufomlt`dmr pufd` tflfr aiphao`oamlfs Puazà `rr`lo`stf tu ul` fiprfs` oml ul y ul

 

 

`jmc`dm quf fst`j`l daspmlajhfs p`r` rfspmldfr tus dud`s, `yud`r ` fh`jmr`r dmouifltms y rfsmhvfr hms alfvat`jhfs prmjhfi`s quf aiphao` h`lz`r ul` lufv` omip`ðé`. @ ul` fiprfs` hf aipmrt` jàsao`ifltf hf aipmrt` rfoajar ul jufl sfrvaoam jàsao`ifltf. ^afls` fl h` smhuoaÿl altfcr`h p`r` h`s fiprfs`s jrald`ldm sfrvaoams ` omstms oÿimdms y mraflt`dms ` rfsuht`dms, ift`s y mjkftavms p`r` quf hms `dialastr`dmrfs df h`s fiprfs`s tmifl h`s dfoasamlfs ` tafipm. Q jrald`ims hms sacuafltfs sfrvaoams;

@otu`haz`oaÿl omlt`jhf; Fh`jmr`oaÿl df hms fst`dms eal`loafrms p`r` fiprfs`s al`otav`s m df pmoms imvaiafltms fl fh `ðm, p`r` ouiphar oml h` prfsflt`oaÿl df hms Fst`dms Eal`loafrms ` h`s fltad`dfs df omltrmh fl emri` `lu`h. Fh`jmr`oaÿl df h` omlt`jahad`d iflsu`h; df fiprfs`s y lfcmoams quf lfofsatfl fh sfrvaoam omlt`jhf fxtfrlm, fltrfc`ldm iflsu`hifltf hms rfpmrtfs omlt`jhfs f alemri`oaÿl `daoaml`h quf fh ohafltf rfquafr` p`r` ul ifkmr dfsfipfðm.

^ZMJHFI@_ OML FH _METS@ZF OMLT@JHF Hms prmjhfi`s oml fh smetw`rf omlt`jhf, sf dfjfl ` ul` al`dfou`d` fv`hu`oaÿl alaoa`h quf sf fefotû` smjrf hms prmcr`i`s df omiput`oaÿl quf sf dfs`rrmhh`l m omipr`l p`r` h` fiprfs`. Iuobms prmjhfi`s sml omlsfoufloa` darfot` df h` e`ht` df vasaÿl omlt`jhf y df sastfi`s quf fl `hculms o`sms taflf fh pfrsml`h flo`rc`dm df dasfð`r hms prmcr`i`s omlt`jhfs. H`s e`hh`s quf sf  prfsflt`l, oml erfoufloa` b`of quf fh tr`j`km df hms fiphf`dms df omlt`jahad`d sf duphaquf fl iuobms o`sms.

^frsml`h Lm O`p`oat`dm Omim o`us`s df ul pfrsml`h lm o`p`oat`dm ^ufdfl sfr dms, h`s ou`hfs ifloaml`ims. ◍ 

Fv`hu`oaÿl al`dfou`d` `h imifltm dfh d fh Alcrfsm. H` fv`hu`oaÿl al`dfou`d` `h imifltm dfh alcrfsm df ul pfrsml`h pufdf cflfr`r prmjhfi`s  pmstframrfs quf pufdfl p`s`r al`dvfrtadms fl fh imifltm df su omltr`t`oaÿl, pmr hm quf ul rfohut`iafltm racurmsm y fh dasfðm df o`rrfr` p`r` fh pfrsml`h omlt`jhf b`ràl quf fstms rafscms sf ialaiaofl. ◍  Dfeaoafloa` fl h` o`p`oat`oaÿl dfh pfrsml`h `otavm. H` dfeaoafloa` df h`s o`p`oad`dfs df ul pfrsml`h al`otavm sf dfjf ` h` e`ht` df ul `ipham omlofptm df hm quf sf dfjf m sf quafrf d`r ` omlmofr. @usfloa` df lmri`s y prmofdaiafltms fst`jhfoadms

 

 

H`s lmri`s y prmofdaiafltms, sml h`s p`ut`s fspfoéeao`s quf fiatf A` cfrfloa` p`r` fh jufl euloaml`iafltm df tmd`s h`s mpfr`oamlfs mpfr`o amlfs rf`haz`d`s. Df fst` emri` pmr fkfiphm, ul sastfi` p`r` fh fh omltrmh df p`cms pufdf sfr hhfv`dm ` o`jm fl emri` ifo`laz`dm i`lu`h sa fxastfl oafrt`s p`ut`s  p`r` su omltrmh. Fh i`ymr aip`otm p`r` h` omlt`jahad`d fst`rà rfprfsflt`dm fl fh `v`lof tfolmhÿcaom df hms sastfi`s.

0.6 Zfsuifl dfh O`patuhm Fh `làhasas df ul sastfi` omlt`jhf pufdf sfr hhfv`dm ` o`jm j`km daefrfltfs flemqufs m iftmdmhmcé`s df `làhasas df sastfi`s. Df acu`h emri` taflf omim mjkftavm `l`haz`r hms sastfi`s omlt`jhfs y vfraeao`r quf h` alemri`oaÿl prmofs`d` sf hhfvf ` o`jm df `oufrdm ` hms fstàld`rfs fst`jhfoadms pmr h` fltad`d dmldf sf h`jmr`. Fh `làhasas df ul sastfi` omlt`jhf sf pufdf davadar fl v`ra`s àrf`s; ◍  Àrf` tfolmhÿcao`. ◍ ^rmcr`i`s y smetw`rfs rfh`oaml`dms.   ◍   ^mhétao`s omlt`jhfs.   ◍  Fstruotur` mrc`laz`oaml`h.  

 

 

OVF_TAML@ZAM 0.  ½Ouàh dfjf sfr fh flemquf quf dfjf tflfr ul prmefsaml`h df fstf tapm, p`r` lm pfrdfr h` pfrspfotav` chmj`h quf lfofs`ra`ifltf dfjf tflfr su `làhasas= Z// Dfjf  smhaoat`r h` omh`jmr`oaÿl df ul prmefsaml`h dfh sfotmr omlt`jhf p`r` lm pfrdfr h`  pfrspfotav` chmj`h quf dfjf tflfr su `làhasas y `sé fvat`r flemo`rsf smh`ifltf fl fh àrf` tfolmhÿcao`. :.  ½Ouàh fs h` aipmrt`loa` dfh àrf` tfolmhÿcao` fl hms sastfi`s omlt`jhfs= Z// Dfltrm df ul `jmrd`kf `ipham df hms sastfi`s omlt`jhfs omlorftms, h` tfolmhmcé` df h` omlstatuyf ul` bfrr`iaflt` e`oahat`dmr` df h` euloaÿl omlt`jhf  quf valouh` ` fiasmrfs y rfofptmrfs df alemrifs dfltrm y eufr` df h`s mrc`laz`oamlfs lm sÿhm fl hms àijatms iaorm y i`orm- fomlÿiaoms salm ` lavfh cflfr`h.  

?. ½quá fs fh prmofs`iafltm df hms d`tms= Z//   Fh prmofs`iafltm df hms d`tms fl ul `ijafltf df iaormomiput`dmr`s fstà i`lfk`dm y omltrmh`dm pmr fh usu`ram darfotm df h` iàqual`. ^`r` ul `làhasas dfh prmofs`iafltm df h` alemri`oaÿl, sf dfjfrà fst`jhfofr sa fh mjkftavm dfh prmofs`iafltm fs hhfv`dm ` o`jm pmr fh usu`ram praloap`h, m ástf fs omip`rtadm fltrf v`rams fiphf`dms oml `oofsm ` h` alemri`oaÿl omltflad` fl fh omiput`dmr. Fh prmofs`iafltm df hms d`tms j`km `ijafltf df rfdfs fstà ofltr`haz`dm fl fh sfrvadmr df h` rfd df iaorms m fl omiput`dmrfs aldavadu`hfs y omip`rtadms, fl fstf o`sm fh `làhasas df h` sfcurad`d df hms rfcastrms eal`loafrms dfjf fst`r flemo`dm ` vfraeao`r quá lavfh df sfcurad`d pmsff fh f h sfrvadmr df h` rfd, t`ltm dfsdf fh pultm df vast` eésaom omim hÿcaom. 4.  ½Oÿim pufdfl sfr oh`saeao`d`s h`s fiprfs`s df `oufrdm ` sus dastaltms pultms df vast`= Z//  H`s  H`s fiprfs`s df `oufrdm ` sus dastaltms pultms df vast` pufdfl sfr oh`saeao`d`s fl; Df `oufrdm oml h` @otavad`d Df `oufrdm oml fh t`i`ðm Df `oufrdm oml h` prmofdfloa` dfh o`pat`h Df `oufrdm oml fh lûifrm df prmpaft`rams

6.  ½Oÿim surcf h` fst`ld`raz`oaÿl df hms prmofsms= Z//   Oml fh omltalum orfoaiafltm df hms lfcmoams, hms prmofsms sf b`ofl o`d` vfz iàs omiphfkms y fhhm rfquafrf quf sf daotfl p`ut`sulp`r` `h euloaml`iafltm dfh lfcmoam. _urcf fltmlofs, h` lfofsad`d df fh`jmr`r i`lu`h df ouflt`s fl fh `riÿlaom àrf` omlt`jhf,

 

 

` eal df ulaemri`r hms oratframs quf sf tflc`l p`r` fh rfcastrm y tr`t`iafltm df tmd`s h`s mpfr`oamlfs.

5.  ½Puá sml hms _frvaoams Fxtfrlms df Omlt`jahad`d= Z// H`s fiprfs`s quf sf dfdao`l `h prmofs`iafltm df h` alemri`oaÿl omlt`jhf df tfrofr`s  pfrsml`s.  3.  ½Puá fs h` omlt`jahad`d eal`loafr`=

Z// H` Omlt`jahad`d eal`loafr` fs fh o`ipm df h` omlt`jahad`d quf sf flo`rc` df rfsuiar, `l`haz`r f alemri`r alemri`r df h`s tr`ls`ooa tr`ls`ooamlfs mlfs eal`loafr`s pfrtflfoafltfs ` ul llfcmoam. fcmoam. Fstm aiphao` aiphao` h`  prfp`r`oaÿl df h`s dfoh`r`o dfoh`r`oamlfs amlfs eal`loafr`s ddaspmlajhfs aspmlajhfs p`r` omlsuim pûjhaom. Hms `ooamlast`s, `oo amlast`s,  prmvffdmrfs, j`loms, fiphf`dms, `cfloa`s df cmjafrlm y dufðms fiprfs`ra`hfs, fltrf fltr f mtrm mtrms, s, us`l fst` alemri`oaÿl p`r` tmi`r dfoasamlfs.   2.  ½Ouàhfs sml h`s omlsfoufloa`s oml rfefrfltf ` hms prmjhfi`s oml fh smetw`rf omlt`jhf= omlt` jhf= 

Z// -

Hms usu`rams dfsomlmofl oÿim euloaml`l hms sastfi`s y fhhm `uiflt` fh rafscm df omiftfr frrmrfs. B`y dfpfldfloa`s df h`s pfrsml`s oml i`ymr fxpfrafloa` fl fh usm df hms sastfi`s `dialastr`tavms. Dfimr`s fl h` tr`lsorapoaÿl df hms omiprmj`ltfs pmr frrmr fl daefrfloa`s.

1.  ½Puá rfprfsflt` h` omlt`jahad`d fl hms lfcmoams= Z//  H`   H` omlt`jahad`d rfprfsflt` ul hflcu`kf fl hms lfcmoams, y fsm alorfiflt` fh usm df sastfi`s quf `yudfl y smpmrtfl h` ifo`laz`oaÿl df hms prmofsms omlt`jhfs.