Auditoria de Existencias

 

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AKE\DPK@ @L EBLHEBKU EIHPKFDLU, ABHKHEBLVK R K@OBHBUPVKPBQK LUE\LDK ZVIALUBIHKD @L EIHPKFBDB@K@

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BHPLGVKHPLU>  

@BK^ G\LVVK, RKHB

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O\ÛI^ EKV@LHKU, ZLVER

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VKOBVL^ VBIU, ZKPVBEBK

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Z\EKDDZK ―  ZLV\  ZLV\ 6:6;

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K\@BPIVBK ABHKHEBLVK

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Eihtlhb`i

K\@BPIVBK @L L]BUPLEBKU ................................................................................................ ............................................................................................... 5 IFNLPBQIU @L K\@BPIVÏK ................................................................................................. 0 ZVIEL@BOBLHPIU @L K\@BPIVÏK ................................................................................... .................................................................................. < EIHIEBOBLHPI EIHIEBOBLHP I @LD HLGIEBI ........................................................................................ < .......................................................................... ........... 1 LQKD\KEBÕH @LD EIHPVID BHPLVHI............................................................... KUZLEPIU A\HEBIHKDLU R @L ULG\VB@K@ LH LD KDOKELH .............................. 1

k)  Lhtrk`k y rlelpebõh `l pri`uetis> ................................................................................ ................................................................................ 1 ..................................................................................................................... 1 f)  Kdokelhknl> .....................................................................................................................

e)  Ukdb`k `l pri`uetis pkrk su vlhtk i kpdbekebõh> .......................................................... 7 `)  pri`uetis lh eursi> ......................................................................................................... 7 ....................................................................................................................... 7 l)  lxpl`bebõh> ....................................................................................................................... .................................................................. 7 a)  eihslrvkebõh y slgurb`k` `l dis pri`uetis> ..................................................................

L]BUPLHEBKU LH DK OLOIVBK ......................................................................................... 7 ZVIGVKOK @L PVKFKNI @LD K\@BPIV  .......................................................................  ....................................................................... = EIHUB@LVKEBIHLU ZKVK LD BHAIVOL ......................................................................... ......................................................................... = EIUPIU R GKUPIU @L DKU L]BUPLHEBKU ...................................................................... 2 Eistis `l lxbstlhebks ............................................................................................................... ............................................................................................................... 2  

Eisti `l K`qubsbebõh i Eioprk. ................................................................................. ................................................................................. ;:

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............................................................................... ;: Eisti `l Vlhivkebõh i `l Zl`b`i. ...............................................................................

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Eisti `l Zislsbõh `ld Bhvlhtkrbi. ................................................................................ ................................................................................ ;:

EIHED\UBIH  ................................................................................ ......................................................................................................................... .......................................... ;6 FBFDBIGVKAÏK ....................................................................................................................... ...................................................................................................................... ;5

6

 

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K\@BPIVBK @L L]BUPLEBKU —Dk Ku`btirbk `l dks lxbstlhebks ls ld lxkolh `l dbfris y eulhtks `ld hlgiebi pkrk airoudkr

y prlslhtkr dis lstk`is abhkheblris lh airok qul ld lstk`i `l sbtukebõh abhkheblrk oulstrl dk vlr`k`lrk sbtukebõh `ld hlgiebi k dk alemk `l eblrrl `ld lnlrebebi qul sl rlebfk y ld lstk`i `l rlsudtk`i lxprlsk eirrletkolhtl ld rlsudtk`i `l dks iplrkebihls `ld plrbi`i sioltb`i k rlvbsbõh.‟  —Dk

Ku`btirbk eihsbstbrë lh uhk rlvbsbõh `l dis priel`boblhtis `ih`l dis khëdbsbs `l

labeblhebk y eihtrid bhtlrhis pripirebihlh dk fksl prbhebpkd `l lvkdukebõh `l lsis  priel`boblhtis. Dis Dis krguolhtis lh lh akvir `l ls lsll ekofbi sl `k `khh pir>‟    —Ld bherlolhti

lh dis mihirkrbis `ld Eihtk`ir Zþfdbei y ld âhaksbs qul sl dl `k k

dk leihioïk y laletbvb`k` `l sus slrvbebis.‟    —Dks

eihtbhuks lxbglhebks pir okyir bhairokebõh tkhti `l dk glrlhebk eioi `l

itri.‟    —Dk eiopdlnb`k` lh dk k`obhbstrkebõh

`l dks loprlsks lxbgblh`i ek`k `ïk hulvks

y oi`lrhks tâehbeks `l eihtrid `l sus iplrkebihls y sus `ktis.‟    —Ld

`lskrriddi `l itris sbstloks `l bhairokebõh eiouhbekebõh y dk bhtri`ueebõh

`ld Z L @ eioi mlrrkoblhtk fësbek `ld prielskoblhti `l dk bhairokebõh eihtkfdl qul pdkhtlk dk hlelsb`k` `l prlpkrkebõh k`bebihkd kd Eihtk`ir Zþfdbei pkrk prlstkr labeblhtlolhtl sus slrvbebis.‟  Dks pkrtb`ks lh lxbstlhebk qul sl okhtblhlh pkrk su vlhtk i pkrk slr usk`ks `brletk i bh`brletkolhtl lh dk pri`ueebõh lh ld ebedi hirokd `l iplrkebihls `l dk loprlsk `lflh bhedubrsl lh dks eulhtks eirrlspih`blh eirrlspih`blhtls tls k lxbstlhebks. Dks loprlsks bh`ustrbkdls, k`qublrlh oktlrbks prboks y pri`uetis slobldkfirk`is pkrk sioltlrdis k uh prielsi `l ldkfirkebõh y trkhsairokebõh lh pri`uetis kekfk`is kptis  pkrk su vlhtk vlhtk lh ld olrek`i. Lh dks loprlsks eiolrebkdls, pir ld eihtrkrbi, hi mky ldkfirkebõh hb trkhsairokebõh `l dks olrekheïks k`qubrb`ks yk qul vlh`lh kd pþfdbei dis pri`uetis qul eioprkrih k dis  privll`irls sbh oi`babekebõh kdg kdguhk. uhk. @ls`l ld puhti `l vbstk `l dk ku`btirïk dk ebark `l kdokeâh ls uhk pkrtb`k ouy bopirtkhtl lh dks loprlsks bh`ustrbkdls y eiolrebkdls> 5

 

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   pir

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su viduolh leihõobei ei eihh rlspleti kd titkd `l ketbvi.

   pir su rlplreusbõh lh dk

eu eulhtk lhtk `l rlsudtk`is yk qul ld erbtlrbi `l vkdirkebõh kaletk

`brletkolhtl.    pir

su rlplreusbõh rlplreusbõh abhkheblrk lh fksl k su bopirtkhebk sifrl ld ke ketbvi tbvi ebreudkhtl.

Ul eihsb`lrkh lxbstlhebks dk titkdb`k` `l dis fblhls tkhgbfdls qul sl tblhlh pkrk dk vlhtk lh ld `lskrriddi mkfbtukd `l dk ketbvb`k` eiolrebkd, ksï eioi kqulddis qul lstëh lh ldkfirkebõh pkrk tkdls vlhtks i slrëh eihsuob`is lh ld prielsi `l iftlhebõh `l fblhls `lstbhk`is k dk vlhtk. Zi`lois `labhbr dks lxbstlhebks eioi kqulddis fblhls pislï`is pir dk loprlsk pkrk su vlhtk lh ld eursi ir`bhkrbi `l dk lxpditkebõh, i pkrk su trkhsairokebõh i bheirpirkebõh kd  prielsi pri`uetbvi. pri`uetbvi.

IFNLPBQIU @L K\@BPIVÏK Ld ifnltbvi `l dk ku`btirbk ls ld lxkolh `l dks lxbstlhebks, ld bhvlhtkrbi vkdirk`i vbheudk`i eih itrks ërlks `l eioprks, akfrbekebõh y vlhtks y `brbgb`i k eioprifkr. Dis  prbhebpkdls ifnltbvis ifnltbvis `ld ku`btir lh llstk stk ërlk sih dis ``ll ddlgkr k `ltlr `ltlrobhkr> obhkr>  

@ltlrobhkr dk sbtukebõh abhkheblrk rlkd y dks utbdb`k`ls `l dk loprlsk.

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@ltletkr arku`ls y lrrirls lh dks iplrkebihls rlkdbzk`ks.

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@ltlrobhkr dk vlrkeb`k` `l dk sbtukebõh abhkheblrk.

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Zlrobtbr kd Eihtk`ir lxprlskr uhk ipbhbõh lh rldkebõh k dk vlrbabekebõh `l dis LA.

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Lobtbr ipbhbõh sifrl rkzihkfbdb`k` `l bhairokebõh abhkheblrk.

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Ul `lfl ku`btkr ld hlgiebi y fusekr labeblhebk k trkvâs `l rleiolh`kebihls qul

 plrobtkh uh olnir lstkr lstkr lh dks iplrkebihls iplrkebihls y pidïtbeks lstkfdleb`ks.   Khkdbzkr dks ekrketlrïstbeks y dk olti`idigïk `l dis sbstloks qul sl `lflh kpdbekr  pkrk `bkghistbekr y Zrlslhtkr kdtlrhktbvks `l siduebõh k dis dis prifdloks prifdloks `l `brleebõh y glstbõh loprlskrbkd.  

@bemis fblhls lstâh lh pisbebõh `l dk loprlsk y abgurlh lh ld bhvlhtkrbi aïsbei tkhti dis krtïeudis qul lstâh `lhtri i aulrk `l dk loprlsk.

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Ld eirtl lh dks iplrkebihls rladlnl qul dk eihtkfbdbzkebõh eirrlspih`l kd plrbi`i eirrleti.

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Dis prbhebpbis eihtkfdls kpdbek`is di mkykh sb`i uhbairololhtl eih dis `ld lnlrebebi khtlrbir. 0

 

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[ul lxbstl lstkfdleb`i uh fulh eihtrid `l ekhtb`k` y `l ekdb`k` pkrk ddks ks eioprks y dks vlhtks.

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Eioprifkr dk lxbstlhebk `l sbstloks k`leuk`is `l eusti`bk, pritleebõh,  prlvlhebõh `l `kûis i ppâr`b`ks âr`b`ks y eifl eiflrturks rturks pkrk dks qul ppul`lh ul`lh pri`ue pri`uebrsl. brsl.

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Dis priel`boblhtis lstkfdleb`is sih k`leuk`is pkrk dk rlkdbzkebõh `l bhvlhtkrbis aïsbeis.

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Ub dis oivboblhtis `l lhtrk`k y skdb`k `l lxbstlhebks eirrlspih`lh kd lnlrebebi `l tkd airok qul hi sl mkh iobtb`i lh Eihtkfbdb`k` `ltlrobhk`ks skdb`ks `l olrek`lrïks hb sl mkh pkgk`i aketurks euyks olrek`lrïks hi mkh lhtrk`i lh kdokeâh.

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[ul dks ekhtb`k`ls eirrlspih`blhtls k dis skd`is oistrk`is lh ld grupi `l lxbstlhebks qul abgurkh lh ld fkdkhel l bhvlhtkrbi lxbstlh hi sl mkh pri`ueb`i iobsbihls, abgurkh lh dis skd`is `ld okyir y sb ti`ks dks lxbstlhebks sih pripbl`k` `l dk loprlsk.

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[ul dis pri`uetis lstâh vkdirk`is `l keulr`i eih dis prbhebpbis `l eihtkfbdb`k` glhlrkdolhtl kelptk`is kpdbek`is eih uhbairob`k` lh rldkebõh kd lnlrebebi khtlrbir y eirrletkolhtl prlslhtk`is lh ld fkdkhel. @l hi slr ksï ld fkdkhel hi rlprlslhtkrë `l okhlrk abld y rkzihkfdl ld lstk`i leihõobei `l dk loprlsk. Dk vkdirkebõh `lflrë rlalrbrsl k dks oktlrbks prboks, dis pri`uetis lh eursi y dis kekfk`is.

ZVIEL@BOBLHPIU @L K\@BPIVÏK Ld prielsi `l ku`btirbk ls ld eursi `l keebõh qul sbrvlh `l fksl pkrk nuzgkr di kplgk`i k dks hiroks y dk vkdb`lz `l kpdbekebõh `l dis prbhebpbis. Dis priel`boblhtis sih lsl eihnuhti `l tâehbeks qul airokh ld lxkolh `l uhk uh k pkrtb`k mlemi i ebreuhstkhebk.

EIHIEBOBLHPI @LD HLGIEBI  

Ketbvb`k`ls `lskrriddk`ks> @lserbpebõh, prielsi `l ketbvb`k`, elhtris `l ketbvb`k`.

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Zri`ueebõh> Pbpis `l pri`uetis, pri`uetis prbhebpkdls, prielsi pri`uetbvi, ekpkeb`k` `l pri`ueebõh, lstkebihkdb`k`, sufeihtrktkebõh i lxtlrhkdbzkebõh `l  prielsis.

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@bstrbfuebõh y vlhtk> Ubstlok `l `bstrbfuebõh, eihtrktis vbglhtls rldkebihk`is, rkpplds y `lseulhtis. <

 

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Diekdbzkebõh `l dks lxbstlhebks y kdokelhls> Pbpidigïk `l lxbstlhebks, sbstlok `l eihtrid `l kdokeâh (plrokhlhtl l bhvlhtkrbi aïsbei), ufbekebõh aïsbek.

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Ubstlok `l eistls> Fksls y erbtlrbis pkrk dk vkdirkebõh `l dis pri`uetis lh lxbstlhebk.

LQKD\KEBÕH @LD EIHPVID BHPLVHI Lxbstl bhvlhtkrbi plrokhlhtl `l olrekheïks>  

Ul rlkdbzk bhvlhtkrbi aïsbei kd eblrrl `ld lnlrebebi

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Ld bhvlhtkrbi aïsbei lstë irgkhbzk`i y pdkhbabek`i k`leuk`kolhtl k`leuk`kolhtl

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Lxbstl uh prielsi `l eihebdbkebõh lhtrl ld bhvlhtkrbi plrokhlhtl y ld bhvlhtkrbi aïsbei kd eblrrl

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Lxbstl ktrbfuebõh `l rlspihskfbdb`k` sifrl dks ekhtb`k`ls `l dks d ks `bstbhtks edksls `l lxbstlhebks, ksbghkh`i dk eusti`bk `l dks obsoks k `ltlrobhk`is lopdlk`is `ld kdokeâh

   

Lxbstl uh prielsi `l lobsbõh y kprifkebõh `l õr`lhls õr `lhls `l eioprk Lxbstl uh prielsi `l eioprifkebõh pir dis lhekrgk`is `l kdokeâh `l dks ekhtb`k`ls rlebfb`ks eih dis kdfkrkhls `l lhtrk`k (bhairols `l rlelpebõh, lte.)

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Lxbstl uh prielsi qul gkrkhtbel qul dis kdfkrkhls `l lhtrk`k/bhairols `l rlelpebõh sih rlgbstrk`is eihtkfdlolhtl.

KUZLEPIU A\HEBIHKDLU R @L ULG\VB@K@ LH LD KDOKELH Vlsudtk eih okyir bhtlrâs qul ld ku`btir tlhgk u eihieboblhti lxketi `l dk fulhk `bspisbebõh y auhebihkoblhti `l dis pri`uetis lh lxbstlhebk y dks ol`b`ks `l slgurb`k` tiok`ks pir dk loprlsk. Zkrk lddi kpkrtl `l su vkdirbzkebõh `ld sbstlok `l eihtrid bhtlrhi `lflrë laletukr dks vlrbabekebihls hlelskrbks pkrk iftlhlr dk lvb`lhebk kelrek `ld euopdboblhti `l dks hiroks.

k)  Lhtrk`k y rlelpebõh `l pri`uetis> @lflrë slr ekhkdbzk`k sifrl ti`i lh grkh`ls loprlsks trkvâs `l uh `lpkrtkolhti lspleïabei `l rlelpebõh lhekrgëh`isl `l uhk slrbl `l auhebihls eioi> Eioprifkr dk ekhtb`k` `l uhb`k`ls aïsbeks rlebfb`ks, vlrbabekr dk ekhtb`k` `l ifrk rlkdbzk`k pir eihtrktk y su ekdb`k`, ir`lhkr dk lhtrk`k `l sus pri`uetis lh kdokeâh i lh ifrk.

f)  Kdokelhknl>

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Kd arlhtl `ld kdokeâh `lflrë uhk plrsihk lhekrgk`k i tkhtks eioi kdokelhls lxbstkh. Ulrëh dis rlspihskfdls `ld okhtlhboblhti, lh fulh lstk`i `l dis  pri`uetis `lpisbtk`is. @lflrëh mkelr dks eioprifkebihls eioprifkebihls hlelskrbks pkrk mkelrsl ekrgi `l di qul rlebflh pkrk eihslrvkebõh y eusti`bk.

e)  Ukdb`k `l pri`uetis pkrk su vlhtk i kpdbekebõh> Uupihl dk skdb`k `l olrekheïks, fblh pkrk dk `brletk i pkrk kpdbekr kd prielsi `l  pri`ueebõh.

`)  pri`uetis lh eursi> @l dks oktlrbks prboks, oktlrbks kuxbdbkrls, eiofustbfdls y itris ldlolhtis qul lhtrlh lh ld prielsi `l akfrbekebõh `lflrë mkelrsl ekrgi dk plrsihk rlspihskfbdbzk`k pir dk loprlsk pkrk slgubr dk trkyletirbk `l lstis ldlolhtis `ls`l ld oiolhti `l su lhtrk`k lh aëfrbek mkstk su tlrobhkebõh lh airok `l  pri`ueti kekfk`i. kekfk`i.

l)  lxpl`bebõh> Vlebfb`i `ld `lpkrtkolhti `l vlhtks ld pl`b`i eirrlspih`blhtl lhtrlgkrë eipbk `l lxpl`bebõh kd kdokeâh itrk qul`krë lh pi`lr `ld pripbi `lpkrtkolhti `l lxpl`bebõh y uhk tlrelrk sl uhbrë eioi hitk `l lhtrlgk `l dis pri`uetis vlh`b`is  pkrk ld edblhtl, ld ku`btir `lflrë vlrbabekr ti`i lstl prielsi `l lhtrk`k, kdokelhknl, skdb`ks y lxpl`bebõh `l olrekheïks.

a)  eihslrvke eihslrvkebõh bõh y slgurb`k` `l dis pri`uetis> Ls ouy bopirtkhtl vldkr pir qul sl okhtlhgkh lh fulh lstk`i `l eihslrvkebõh dks lxbstlhebks. Zkrk lddi mkfrëh `l tiokrsl pir dk loprlsk ti`ks dks ol`b`ks hlelskrbks pkrk sbtukr k dis pri`uetis lh dks olnirls eih`bebihls. Ld ku`btir `lflrë kslgurkrsl `l qul rlþhkh dks eih`bebihls.

L]BUPLHEBKU LH DK OLOIVBK Ld ku`btir tblhl qul vlrbabekr dk bhairokebõh qul kpkrlel lh dk oloirbk `l dk loprlsk y sifrl ti`i uhk slrbl `l eulstbihls qul k eihtbhukebõh sl `ltkddkh>    Hiroks

`l vkdirkebõh> bh`bekrk dis erbtlrbis slgub`is sifrl vkdirkebõh y

eirrleebihls vkdirktbvks.  

Lh eukhti k dk vkdirkebõh> @kr uhk lxpdbekebõh `ld prlebi `l k`qubsbebõh y `ld eistl `l pri`ueebõh `l dis pri`uetis ldkfirk`is pir dk loprlsk.

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Lh eukhti k eirrleebihls vkdirktbvks> @lsgdisl `ld bopirtl titkd pir eulhtks `ld `ltlrbiri pir `lprlebkebõh `l lxbstlhebks. 7

 

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itrk bhairokebõh> slûkdkrk dis eiopriobsis k`qubrb`is `l eioprks i vlhtks, dbobtkebihls k dk `bspihbfbdb`k` `l dks d ks lxbstlhebks oitbvk`ks pir gkrkhtïks, abkhzks lte.

ZVIGVKOK @L PVKFKNI @LD K\@BPIV Ld prigrkok `l trkfkni pkrk ld ërlk `l lxbstlhebks `lfl eihtlhlr fësbekolhtl dis sbgublhtls puhtis> Kspletis glhlrkdls> k) Vlvbsbõh y ketukdbzkebõh `l priel`boblhtis eihtkfdls y `l eihtrid bhtlrhi lh lstk ërlk.  f) Vlsuolh `l puhtis aulrtls y `âfbdls pkrk `ltlrobhkr ld kdekhel y ipirtuhb`k` `l dis  priel`boblhtis `l `l ku`btirïk kpdbekf kpdbekfdls. dls. e) Vlsuolh `l suglrlhebks i rleiolh`kebihls pkrk olnirkr ld eihtrid bhtlrhi y eiolhtkrbis eih ld lhekrgk`i `ld trkfkni y eih dk `brleebõh `l dk lhtb`k`. Kspletis lspleïabeis (rldktbvis k dk eiopkrkfbdb`k` `l dk bhairokebõh)> k)  Lh dk vkdirkebõh `l lxbstlhebks, sl `lflrëh laletukr dks sbgublhtls tkrlks> Ul mkh `l rlvbskr dis priel`boblhtis utbdbzk`is pkrk dk vkdirkebõh `l dks lxbstlhebks. Uldleebihkr uh dbstk`i `l dks pkrtb`ks oës bopirtkhtls pkrk vlrbabekr su vkdirkebõh `l keulr`i eih ld sbstlok lstkfdleb`i pir dk d k loprlsk. Qlrbabekr dk vkdirkebõh `l dk pri`ueebõh lh eursi, eioprifkh`i ld grk`i `l bheirpirkebõh `l dks oktlrbks prboks, okhi `l ifrk y gkstis `l akfrbekebõh. Kslgurkrsl qul ti`is dis pri`uetis qul aulrih `ltletk`is eioi ifsidltis, i eih itris prifdloks lh ld bhvlhtkrbi aïsbei, mkh sb`i eihsb`lrk`is eioi tkd pir dk loprlsk.  f)  Ul `lflrë rlkdbzkr dk vlrbabekebõh `ld eirtl `l iplrkebihls `l eioprks y lxpl`bebihls,, utbdbzkh`i dk bhairokebõh iftlhb`k lh dk alemk `ld bhvlhtkrbi aïsbei. lxpl`bebihls @lspuâs sl rlvbskrë dk sleulhebk huoârbek `l dis kdfkrkhls `l lhtrk`ks y skdb`ks  pkrk vlrbabekr dk slgrlgkebõh `l dis oivboblhtis `l lxbstlhebks. Zir þdtboi, sl sldleebihkrëh kdguhks aketurks `l vlhtks y eioprks rlkdbzk`ks khtls y `lspuâs `l dk alemk `ld bhvlhtkrbi aïsbei, y sl `ltlrobhkrë sb su eihtkfbdbzkebõh mk sb`i eirrletk.

EIHUB@LVKEBIHLU ZKVK LD BHAIVOL

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Ld ku`btir kd lobtbr su ipbhbõh sifrl dks eulhtks khukdls `lflrë lvkdukr lh auhebõh `l dis  priel`boblhtis laletuk`is sb dk vk vkdirkebõh dirkebõh ``ll dks lxbstl lxbstlhebks hebks ls ls dk k`leuk`k k`leuk`k y sb dks fksls fksls i erbtlrbis `l vkdirkebõh mkh sb`i uhbairols. Ld ku`btir pul`l `ltletkr `urkhtl su trkfkni `bvlrsks bheb`lhebks i lrrirls qul pul`lh tlhlr laleti sifrl su bhairol eioi sih> k) Qkdirkebõh qul hi lstë `l keulr`i k prbhebpbis y hiroks eihtkfdls i eih lrrirls.  f) Akdtk `l uhbairob`k`. uhbairob`k`. e) Eirrleebihls `l vkdir hi nustbabek`ks. n ustbabek`ks. `) Zrlslhtkebõh bhk`leuk`k. Lstks bheb`lhebks sl trksdk`krëh kd bhairol `lplh`blh`i `l su sbghbabekebõh `l keulr`i k di lstkfdleb`i lh dk hirok tâehbek sifrl bopirtkhebk rldktbvk, ol`bkhtl skdvl`k`ls,  pu`blh`i bhedusi eih`uebr k uhk ipbhbõh `lsakvirkfdl i sb lxbstblrkh dbobtkebihls kd kdekhel i bhelrtb`uofrls ouy sbghbabektbvks k uhk `lhlgkebõh `l ipbhbõh. Lh kdguhis eksis pul`lh qul hi lxbstk lh dk loprlsk uh sbstlok `l eistli i qul kuh lxbstblh`i `bemi sbstlok hi slk k`leuk`i i hi iarlzek dk `lfb`k abkfbdb`k` pkrk vkdirkr dks lxbstlhebks. @lplh`blh`i `l dk bopirtkhebk `l lstk dbobtkebõh kd kdekhel, ld ku`btir `lflrë lobtbr uhk ipbhbõh eih skdvl`k`ls i `lhlgkr dk ipbhbõh slgþh ld eksi.

EIUPIU R GKUPIU @L DKU L]BUPLHEBKU Kgrupk dks ekrgks y `lseulhtis pir `lstbhi privlhblhtls `l dk edksl 1, ekrgks pir hkturkdlzk `l dk Eihtkfbdb`k` Glhlrkd k trkvâs t rkvâs `l dk eulhtk 72 ekrgks boputkfdls k eulhtk `l eistis qul tblhl pir auhebõh a uhebõh eioplhskr `bemks ekrgks y gkstis. Ls utbdbzk`k pir dks loprlsks eiolrebkdls eih ld abh `l khkdbzkr sus gkstis `l lxpditkebõh y tkofbâh pir dks loprlsks bh`ustrbkdls qul mkh k`kptk`i ld sbstlok oihbstk k dk eihtkfbdb`k` sidi lh di qul rlspletk k dks ekrgks y gkstis ksuob`is pir dk loprlsk lh dk `brleebõh y eih`ueebõh `ld hlgiebi.

Eistis `l lxbstlhebks Dis eistis `l okhtlhboblhti `l dk bhvlrsbõh lh lxbstlhebks sl edksbabekh lh trls grkh`ls grupis> ;) Eisti `l k`qubsbebõh i eioprk. 6) Eisti `l rlhivkebõh i `l pl`b`i. 2

 

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5) Eisti `l pislsbõh `ld bhvlhtkrbi. b hvlhtkrbi.  

Eisti `l K`qubsbebõh i Eioprk. Lstl eisti lstë `k`i pir ld rlsudtk`i iftlhb`i `l oudtbpdbekr dk ekhtb`k` `l uhb`k`ls eioprk`ks eioprk`ks pir su prlebi uhbtkrbi. Eukh`i uh krtïeudi ls akfrbek`i titkd i pkrebkdolhtl pir dk pripbk loprlsk, dk `ltlrobhkebõh `l su eisti yk hi rlsudtk tkh sbopdl, ls prlebsi lhtihels mkelr usi `l oâti`is i erbtlrbis eihtkfdls pkrk dk `ltlrobhkebõh `ld eisti.

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Eisti `l Vlhivkebõh i `l Zl`b`i. Ek`k ditl i pl`b`i qul sl ir`lhk k uh `ltlrobhk`i privll`ir irbgbhk gkstis yk slkh `l trkobtkebõh, prlpkrkebõh `l dk ir`lh `l eioprk, trkhspirtl, rlelpebõh `lsekrgk, lte. Fulhk pkrtl `l lstis eistis sih abnis, pir di eukd kd kuolhtkr ld viduolh `ld pl`b`i sl rl`uel ld eisti uhbtkrbi pir lstl eihelpti.

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Eisti `l Zislsbõh `ld Bhvlhtkrbi. Dk pislsbõh `ld bhvlhtkrbi irbgbhk uhk slrbl `l gkstis kdguhis `l lddis kpkrlhtlolhtl piei sbghbabektbvis qubzë `lfb`i k lddi ld eisti `l pislsbõh `ld bhvlhtkrbi mkyk sb`i sbloprl hi ouy eihieb`i y k vlels mkstk idvb`k`i pir dis khkdbstks. Lhtrl dis eihelptis `l eisti qul sih oitbvk`is pir dk pislsbõh `ld bhvlhtkrbi sl ebtkh dis sbgublhtls>   Kdqubdlr `l dks fi`lgks> Pi`i bhvlhtkrbi hlelsbtk uh dugkr k`leuk`i pkrk

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 pritlglrdi y gukr`krdi. Ub dk fi`lgk ls kdqubdk`k ld eisti eisti pir lstl eihelpti `lfl kpdbeërsldl kd bhvlhtkrbi eirrlspih`blhtl.   Eisti `l Kdokelhkoblhti> Eukh`i sl rlebflh dis krtïeudis lh dks fi`lgks

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`lflh ir`lhkrsl y kdokelhkrsl k`leuk`kolhtl. Kdguhks vlels mkstk sl mkel hlelskrbi utbdbzkr lqubpi lsplebkd eioi oihtkekrgks i grþks pkrk oivbdbzkrdis y eidiekrdis lh uh dugkr kpripbk`i.   Eisti `l Eihslrvkebõh `ld Bhvlhtkrbi> Lxbstlh pri`uetis qul hlelsbtkh

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eub`k`is lsplebkdls pkrk qul hi sl `ltlrbirlh oblhtrks sl lheulhtrlh lh dks fi`lgks eioi, pir lnlopdi> rlarbglrkebõh, ekdir, lhgrksk`i, dufrbekebõh, lte.

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  Eihtrid `l Fi`lgks> @lfb`i kd oivboblhti `l lhtrk`ks y skdb`ks

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eihstkhtls sl mkel hlelskrbi `bspihlr `k uh fulh sbstlok `l eihtrid eihtkfdl eih ld pripõsbti `l okhtlhlr dis rlgbstrls r lgbstrls ketukdbzk`is.   Ifsidlsel Ifsidlselhebk> hebk> Lstl eisti ls `baïebd `baï ebd `l lstbokr eih prlebsbõh, rlvbstl grkh

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bopirtkhebk eukh`i sl trktk `l krtïeudis qul pkskh `l oi`k eih ouemk akebdb`k`. Dk eiopltlhebk y ld `lskrriddi tlehidõgbei mkelh qul arleulhtlolhtl kpkrlzekh lh ld olrek`i pri`uetis hulvis eih vlhtknks k`bebihkdls lh rldkebõh k dis lxbstlhtls lh ld olrek`i. Lsti irbgbhk uhk `lvkdukebõh `lvkduke bõh pir ifsidlselhebk lh eblrti tbpi `l bhvlhtkrbi.   Ulguris> Ls hlelskrbi pritlglr dis bhvlhtkrbis pir `kûis qul pul`kh suarbr

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k eihsleulhebk eihsleulhebk `l bhelh`bis, rifis i eukdqublr itri keeb`lhtl `lfb`i k di eukd mky qul pkgkr prboks `l slguris `l keulr`i kd vkdir kslgurk`i `l dks lxbstlhebks.   Bhoivbdbzkebõh abhkheblrk> Dis aih`is qul sl uskh pkrk abhkhebkr dk

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bhvlrsbõh lh bhvlhtkrbis tblhlh uh eisti pkrk dk loprlsk. Bhedusi, sb sl trktk `l aih`is pripbis k dk bhoivbdbzkebõh abhkheblrk pir lstl eihelpti mky qul ksbghkrdl uh eisti.  

eisti `l ipirtuhb`k`> yk qul lstis rleursis sl pi`rïkh mkflr `lspdkzk`i lh itrks bhvlrsbihls qul pri`uzekh eblrtk rlhtkfbdb`k` eih uh olhir rblsgi tkdls eioi> fihis, keebihls u itris vkdirls.

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EIHED\UBIH Dk eihedusbõh ls qul dks prbhebpkdls bheb`lhebks eih dks qul pul`l lheihtrkrsl ld ku`btir lh su khëdbsbs `l âstl lpïgrkal `ld fkdkhel `l sbtukebõh sih>  

 Hi ls pisbfdl dk vlrbabekebõh `l dk rlkdb`k` r lkdb`k` aïsbek `l dks lxbstlhebks k trkvâs `ld rleulhti aïsbei.

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Bhlxbstlhebk `l uh k`leuk`i sbstlok `l eistls qul plrobtk vkdirkr dis stiecs `l okhlrk abkfdl.

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Dk vkdirkebõh `l dks lxbstlhebks hi ls eihairol k dis prbhebpbis y hiroks eihtkfdls i eihtblhl lrrirls sbghbabektbvis.

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Akdtk `l uhbairob`k` lh ld trktkoblhti eihtkfdl `l lstis ketbvis.

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Zrlslhebk `l `ltlrbiris `l vkdir hi rlgbstrk`is eihtkfdlolhtl.

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Zrlslhtkebõh bhk`leuk`k `l dk bhairokebõh abhkheblrk rlalrlhtl k lstl tbpi `l ketbvis.

@lflrë `l slr ld ku`btir, `l keulr`i k su erbtlrbi prialsbihkd y k dk bopirtkhebk rldktbvk qul tlhgkh `bemks bheb`lhebks sifrl dks eulhtks khukdls `l dk lhtb`k` ku`btk`k, ld qul lstkfdlzek ld trktkoblhti `l dks obsoks lh su Bhairol `l ku`btirïk.

;6

 

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FBFDBIGVKAÏK   Eiiplrs & Dyfrkh` (;2=7)> Okhukd `l Ku`btirbk, L`bebõh @lusti U.K., Fbdfki, Zëgs. 6;:-6 — Eõoi ku`btkr dks lxbstlhebks‟, Zkrtb`k @ifdl, hþo. 

6:6, Zkgs 10-12.   Wlhelsdki Obddëh Alrhëh`lz(;2=2)> Ku`btirbk loprlskrbkd, 6ª L`., Ok`rb`, Zëgs. 6=55: —Hivl`k`ls lh ld trktkoblhti `l dks lxbstlhebks lh ld hulvi ZGE‟, Ifslrvktirbi Eihtkfdl y Abhkheblri, huo.;0,

Zëgs..;=-61.   Eihsudtirbi Abhkheblri-Eihtkfdl(6::=)> — Qkdirkr pir dbai‟, Fidltïh `l Eihsudtks `l Lstrktlgbk Abhkheblrk y Zkrtb`k @ifdl, huo.6, Zëg..;;.  Eihstkhebi ^koirk Vkoïrlz, Erbstbhk Kfk` Hkvkrri, Nisâ Dubs Krqulri Oihtkûk, Uihbk Ekri Alrhëh`lz, Okhuld O. Gkreïk Kyusi Eirvksï, Nisâ Okrbk Gihzëdlz Gihzëdlz, Ulrgbi Nboâhlz Ekr`isi, Bhokeudk`k Dueubx Gkreïk, Nukh Khtihbi Vul`k Pirrls l Bghkebi Vubz Kdflrt(6::7)> — Pi`ks dks edkvls `ld firrk`ir `ld ZGE‟, Zkrtb`k

@ifdl, huo.;=7, Zëgs. 5 Okhukd `l Ku`btirbk y Eulhtks Khukdls, Elhtri `l Lstu`bis Vkoõh Krlels U.K., Ok`rb`, Zëgs. 51 Hiroks bhtlrhkebihls `l eihtkfbdb`k`, Hiroks bhtlrhkebihkdls `l bhairokebõh abhkheblrk, L`bebihls Arkhebs Dlalfvrl U.K., Ok`rb`, Zëgs. 6;7-662.  Lhrbqul Irtlgk Ekrfkddi y Nukh Okhuld Zârlz Bgdlsbks (6::=)> Zdkh Glhlrkd `l Eihtkfbdb`k`, L`bebihls Arkhebs Dlalfvrl U.K., Ok`rb`, Zëgs. ;: