Examen Final Curso de Auditoría de Ventas

 

 

GFKPHZFJ J@ B@AMKIM[ FJEIBI[Z^FKIMB Y A@[ZIÛB KME@^KIFH

Futmr3 Nrubm Efaaim _ér`z

_rmg`smr3 @jufrjm Hf Zmrr` Hfu

Kursm3  Fujitmrif j` W`btfs Zrucihhm ‛ _`ró Zrucihhm ‛  _`ró >?67

 

@xfe`b gibfh Fujitmråf j` v`btfs

6. Mnc`tivm A`b`rfh  

Fujitfr `h fbæhisis fbæhisis r`fhizfjm r`fhizfjm pmr hms `stujifbt`s `stujifbt`s j` a`stiûb a`stiûb kme`rkifh kme`rkifh j` T kikhm `b `h kursm ‘Fujitmråf j` W`btfs― `b nfs` f nfs`  f hf `epr`sf Kmbgmrgh`x [FK `b `h föm >?67 `b hf kiujfj j` Zrucihhm.

>. Åbjik` j`h prmy`ktm  

Fujitfr `h fbæhisis j` hms mnc`tivms y e`tfs mrafbizfkimbfh`s mrafbizfkimbfh` s j` hf `epr`sf ‘Kmbgmrg`hx [FK―

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Fujitfr `h fbæhisis j` efpf j` prmk`sms j` hf `epr`sf ‘Kmbgmrg`hx [FK―.. [FK―

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Fujitfr `h fbæhisis j` hms såbtmefs j` hf phfbigikfkiûb phfbigikfkiû b j` v`btfs j` hf hf `epr`sf ‘Kmbgmrg`hx [FK―.

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Fujitfr hf j`t`reibfkiûb r`fhizfjf j` hfs nfrr`rfs `b hf phfbigikfkiûb phfbigikfkiû b j` v`btfs ‘Kmbgmrg`hx [FK―.  [FK―. 

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Fujitfr `h fbæhisis j` pmrtfgmhim j` prmjuktms j` hf `epr`sf ‘Kmbgmrg`hx [FK―.   [FK―.

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Fujitfr `h fbæhisis r`fhizfjm j` hf mri`btfkiûb `strft `strftéaikf éaikf j` hf `epr`sf ‘Kmbgmrg`h Kmbgmrg`hx x [FK―.  [FK―. 

 

Fujitfr `h fbæhisis j` hms gfktmr`s khfv`s j` éxitm j` hf `epr`sf ‘Kmbgmrg`h Kmbgmrg`hx x [FK―.  [FK―. 

 

Fujitfr `h fbæhisis r`fhizfjm j` kikhm j` vijf j` hms p pribkipfh`s ribkipfh`s prmjuktms prmjukt ms j` hf `epr`sf ‘Kmbgmrg`hx [FK.

  Fujitfr

`h fbæhisis gibfbki`rm j` hf `epr`sf `epr`sf ‘Kmbgmrg`hx [FK―

;. @quipm j` trfnfcm.   

Nrubm Wittmrim Efaaim _ér`z.

:. _hfb j` jmkue`btfkiû jmkue`btfkiûb3 b3   

Fbæhisis j`sfrrmhhfjm pmr hms fhuebms j` a`stiûb kme`rkifh nfsfjm `b hf `epr`sf ‘Kmbgmrg`hx [FK―  [FK― 

0. @stujim j` e`rkfjm y mpibiûb. 0.6. Fujitmråf j` fbæhisis j` hms mnc`tivms y e`tfs mrafbizfkimbfh`s3

 

  @b `h fbæhisis j`sfrrmhhfjm j`sfrrmhhfjm pmr hms fhuebms fhuebms `bkmbtrfems `bkmbtrfems qu`

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kmbsij`rfrmb qu` hf e`tf j` hf `epr`sf j` fue`btfr hfs utihijfj`s pfrf hh`afr f kr`k`r ub :% fbufh, e`tf qu` s` vim trubkfjf pmr hf kmep`t`bkif j`sh`fh qu` kmpifnf hms prmjuktms jis`öfjms pmr hf `epr`sf, p`rm `st` `s ub gfktmr qu` s` r`hfkimbf jir`ktfe`bt` kmb `h d`kdm j` bm dfn`r j`sfrrmhhfjm ub phfb j` efrl`tiba nfsfjms `b hms hib`fei`btms qu` `hhms e`bkimbfb y fså `hfnmrfr `strft`aifs j` kmbtiba`bkif qu` p`reitfb dfk`r gr`bt` f hf kmep`t`bkif `stfnh`ki`bjm ubf nfrr`rf j` v`btfcf kmep`titivf, yf qu` s`aób `h fbæhisis hf `epr`sf gfnrikf emj`hms qu` hf kmep`t`bkif s` j`jikf f kmpifr. _mr mtrm hfjm `h arupm e`bkimbf qu` hf `epr`sf ti`b` ubf j`sv`btfcf `b hf e`tf j` t`b`r ubf håb`f j` prmjukkiûb kmeph`tf fh bm kmbtfr kmb eæs efquibfrifs kmem `h kfsm j` hf kmep`t`bkif pfrf fue`btfr hf

prmjukkiûb j` su`hfs, t`ef qu` bm s` r`hfkimbf kmb hf e`tf `b ku`stiûb qu` v`bjråf f r`hfkimbfrs` kmb `h d`kdm j` ieph`e`btfr d`rrfei`btfs pfrf r`fhizfr hf prmjukkiûb j`sj` hf pfrt` ibikifh dfstf `h prmjuktm gibfh `b `h prmpim b`amkim. _frf hfs e`tfs j` Hh`afr f dfk`r su`hfs j` pmhiur`tfbm ` Ieph`e`btfr ubf eæquibf eæs j` triph` `stfkiûb dijræuhikf `h arupm fbfhizû j` efb`rf fj`kufjf qu` `stm h`s p`reitiræ hmarfr sus mnc`tivms j` jig`r`bkifkiûb y e`cmrf j` prmjukkiûb.  

0.>. Fujitmråf j`h fbæhisis j` efpf j` prmk`sms j` hf `epr`sf3   @h arupm j` `stujifbt`s ftrinuyû `b nu`bf e`jijf qu` hf rfzûb pmr hf

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kufh hms v`bj`jmr`s j` hf `epr`sf bm e`cmr`b `b su a`stiûb s` j`n` `b pfrt` f hf gfhtf j` kfpfkitfkiûb y smpmrt` qu` `stms pu`jfb r`kinir kmem r`gmrzfei`btm pfrf e`cmrfr sus r`suhtfjms, tfeniéb fk`rtfrmb kmb `h t`ef j` gfh`bkifs hmaåstikfs yf qu` hf `epr`sf bm ku`btf kmb ub sist`ef j` kmbtrmh j`tfhhfjm j` ibar`sm y sfhijfs j` prmjuktm kmem nfs` j` jftms pfrf r`fhizfr hfs pr`visimb`s b`k`sfrifs, sib `enfram hms prmnh`efs qu` yfk`b `b fhefkéb `b kufbtm fh `epfqu`tfei`btm j` prmjuktms bm j`cf j` s`r ub prmnh`ef kmep`t`bt` f hf hmaåstikf, hm qu` j`n` kmbsij`rfrs` kmem ub tmjm pfrf e`cmrfr hf `giki`bkif `b su a`stiûb. 

0.;. Fujitmråf j`h fbæhisis j` hms såbtmefs j` hf phfbigikfkiûb j` v`btfs3

 

  @h arupm arupm j` `stujifbt`s ij`btigikû gfh`bkifs mrafbizftivfs qu` vfb j`sj` j`sj`

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`h ær`f `strftéaikf, hm kufh `s kmrr`ktm pu`stm qu` `h a`r`bt` smhm s` nfsf `b su `xp`ri`bkif pfrf j`sfrrmhhfrs` `b `h e`rkfjm, sib pr`v``r `strft`aifs fj`kufjfs pfrf e`cmrf j` prmjukkiûb, r`btfnihijfj y a`stiûb j` r`kursms, pmr kmbs`ku`bkif hf kmep`t`bkif pu`j` sfkfr v`btfcf j` `stfs gfh`bkifs pfrf j`jikfrs` f prmjukir hm eisem p`rm kmb ubf e`cmr a`stiûb qu` h`s p`reitf s`r eæs prmjuktivms y e`cmr kmep`titivms qu` hf `epr`sf Kmbgmrgh`x, `stm ibjikf qu` hf `epr`sf b`k`sitf e`cmrfr y j` r`spfhjfr sus hfnmr`s jis`öfbjm `strft`aifs pfrf fgrmbtfr `h s`ktmr ibt`rbm y `xt`rbm j` hf eisef. 

0.:. Fujitmråf j` hf j`t`reibfkiûb r`fhizfjf j` hfs nfrr`rfs `b hf phfbigikfkiûb j` v`btfs3   @h arupm kmbsij`rû kmem ubf j` hfs pribkipfh`s nfrr`rfs hf fus`bkif j`

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ibgmrefkiûb y ti`epm pmr pfrt` j`h a`r`bt` pfrf fphikfr m `hfnmrfr `strft`aifs y phfbigikfkimb`s p`rtib`bt`s qu` h` p`reitfb f hf `epr`sf e`cmrfr su `gikfkif y `giki`bkif `b hms `stæbjfr`s `vfhufjms `b `h prmy`ktm, sib `enfram hf pribkipfh nfrr`rf f hf qu` s` `bgr`btf hf `epr`sf, `s hf ibjispmsikiûb pmr pfrt` j`h ju`öm y `bkfrafjm a`b`rfh j` hf `epr`sf pfrf a`stimbfr j`nijfe`bt` su b`amkim, `s j`kir ubf nfrr`rf qu` yfk` `b `h khief mrafbizfkimbfh j` hf `epr`sf yf qu` `h a`r`bt` fh t`b`r `sf fktituj j` bm qu`r`r ibkhuir y jis`öfr `strft`aifs pfrf su a`stiûb, dfk` y prmeu`v` hf gfhtf j` j`sfrrmhhm j` ij`fs y e`cmrfs mrafbizfkiûb, `b mtrfs pfhfnrfs hf kuhturf mrafbizfkimbfh j` `stf `epr`sf `stæ efh jiriaijf. [ib `enfram `h arupm fk`rtû `b ij`btigikfr kmem nfrr`rf hf gfhtf j` mrj`b `b sus prmk`jiei`btms, ub prmnh`ef qu` s` r`gh`cf `b hf gfhtf j` kmbtrmh y sup`rvisiûb j` hfs hfnmr`s y fktivijfj`s qu` s` r`fhizfb ibt`rbfe`bt`, `b jmbj` `h kfsm j` hms v`bj`jmr`s m fhefk`b`rms fh bm kmbtfr kmb ub sup`rvismr qu` `sté fh p`bji`bt` y `vfhó` `h j`s`ep`öm j` kfjf ubm j` hms trfnfcfjmr`s, suefjm f `stm `h d`kdm j` bm kmbtfr kmb ub efbufh j` mrafbizfkimb`s y gubkimb`s (EMG) qu` dfk`b j` `stf nfrr`rf ub prmnh`ef arfbj` pfrf hf `epr`sf.

 

0.0. Fujitmråf j`h fbæhisis j` pmrtfgmhim j` prmjuktms j` hf `epr`sf3   [`aób `h fbæhisis j`sfrrmhhfjm pmr `h arupm j` `stujifbt`s `bkmbtrfems

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qu` hf `epr`sf efb`cf jistibtms tipms j` emj`hms y kfrfkt`råstikfs qu` s` tmefb `b ku`btf fh eme`btm j` r`fhizfr hfs su`hfs pfrf hms zfpftms, hm kufh si`epr` j`n` kmbsij`rfrs` y fs`e`cfrs` f hf j`efbjf j` hf t`epmrfjf `b via`bkif, pu`stm qu` s`aób `h fbæhisis hf prmjukkiûb vfrifræ pmr `h tipm j` t`epmrfjf `b hf qu` s` `bku`btr`b, pmr mtrm hfjm j`t`reibfrmb `gikfze`bt` `h pónhikm mnc`tivms fh kufh s` jiria`b y qui`b`s r`pr`s`btfb sus pribkipfh`s khi`bt`s, pmr `bj` hf j`kisiûb j` `hfnmrfr `strft`aifs pfrf p`b`trfr `b jikdm e`rkfjm tmefbjm kmem r`g`r`bkif hms fbæhisis GMJF y FB[MGG r`pr`s`btfb ubf j`kisiûb nfstfbt` fprmpifjf pfrf kmbmk`r `b qué e`jijm y kûem dfk`r gr`bt` fh e`rkfjm tmefbjm `b ku`btf sus virtuj`s y j`sv`btfcfs qu` pu`jfb `bkmbtrfr y f su v`z j`skunrir `b jikdm kfeibm. _mr mtrm hfjm `bkmbtrfems qu` `h mnc`tivm phfbt`fjm j` Ibkr`e`btfr v`btfs `b ub 0% jurfbt` hms prûxiems s`is e`s`s j`h föm >?61, bm ku`btf kmb ub mnc`tivm `sp`kågikm fj`kufjm qu` fyuj` f fhkfbzfr `h fbt`rimre`bt` e`bkimbfjm, yf qu` `s` mnc`tivm vf r`hfkimbfjm eæs kmb ub t`ef j` prmk`sms qu` fyuj`b f e`cmrfr hf `giki`bkif j` prmjukkiûb, `s pmr `stf rfzûb qu` bm s` `bku`btrf kmbkmrjfbkif `b hm prmpu`stm pmr `h arupm fujitfjm, sib `enfram hf `strft`aif mri`btfjf `b jig`r`bkifkiûb ` ibbmvfkiûb så aufrjf kmrr`hfkiûb kmb `h mnc`tivm j` fue`btfr hfs v`btfs kmem tfeniéb hf tæktikf prmpu`stf f utihizfr nfsfjf `b fue`btfr hms `stæbjfr`s j` kfhijfj qu` fyujfræb f ibkhusiûb j`efrkfr jig`r`bkif kmb hf kmep`t`bkif qu` `stæ fh p`bji`bt` j` hms kfenims m e`cmrfs r`fhizfjms pmr hf `epr`sf, `s j`kir `h`e`btms qu` bm pu`jfb s`r ieitfjms pmr `stms.

0.7 Fbæhisis r`fhizfjm j` hf mri`btfkiûb `strftéaikf3   @b `h pr`s`bt` fbæhisis r`fhizfjm pmr `h arupm j` `stujifbt`s,

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`bkmbtrfems qu` dfy gfktmr`s qu` dfb kmbsij`rfjm y mtrms qu` bm, hm kufh `s kmrr`ktm, yf qu` dfb fsueijm smhm hms pubtms qu` aufrjfb r`hfkiûb jir`ktf kmb hf situfkiûb fktufh j` hf `epr`sf, jmbj` s` bms ibjikf qu` `h prmjuktm bm ku`btf kmb usms fjikimbfh`s fh gmrefr pfrt` j` hf kfj`bf j` sueibistrms pfrf hf `hfnmrfkiûb j` kfhzfjm gibfh, f su v`z e`bkimbfb qu` `s ubf r`fhijfj j` hf `epr`sf `h bm r`fhizfr punhikijfj pfrf kfptfr bu`vms khi`bt`s, hm kufh pu`j` s`r `bt`bjinh` pmr

 

`h tipm j` prmjuktm kme`rkifhizfjm, sib `enfram bm j`n`råfb s`r fc`bms f jikdm t`ef yf qu` hf punhikijfj `s ub e`jim iepmrtfbt` pfrf `bkmbtrfr kfptfr bu`vms khi`bt`s ` ibkhusm `bkmbtrfr bu`vms bikdms j` e`rkfjm fh kufh hf `epr`sf pu`jf fpubtfr, mtrm t`ef qu` bm kmbsij`rf hf `epr`sf smb hfs prmemkimb`s, qu` kmem s` dfnåf e`bkimbfjm `b pubtms fbt`rimr`s j` hf pr`s`bt` fujitmråf fh arupm `s ubm j` hms gfktmr`s pmr hms kufh`s hf kmep`t`bkif ti`bj` f quitfrh`s pfrtikipfkiûb y bm pmr `h d`kdm j` qu` `stf dfaf punhikijfj si bm pmr emtivms j` qu` hf kmep`t`bkif s` j`jikf f ieitfr hms prmjuktms hm kufh fg`ktf jir`ktfe`bt` f hf `epr`sf, y r`fhizfr prmemkimb`s qu` dfafb f hf `epr`sf eæs ftrfktivf pfrf hms khi`bt`s, pu`j` s`r ubf gmref `g`ktivf j` s`auir jig`r`bkiæbjms` j`h r`stm qu` qui`r` kmep`tir óbikfe`bt` kmb pr`kims eæs nfcms ieitfbjm hfs su`hfs qu` prmjuk`b. Bm kmbtfr kmb ub phfb j` jistrinukiûb fg`ktf `b arfb e`jijf hms kmstms qu` hf `epr`sf pu`jf efb`cfr, `stm `s mtrm fki`rtm j`h fbæhisis j`h arupm qu` ij`btigikfrmb qu` hf `epr`sf bm ku`btf kmb jikdm phfb y f su v`z hf `epr`sf bm s` pr`mkupf bi pmr emjigikfr m kmrr`air jikdf gfh`bkif, j` hm qu` pmj`ems kmbkhuir j` tmjm `st` fbæhisis r`fhizfjm pmr `h arupm j` `stujifbt`s qu` tmjm hm qu` iephikf ubf a`stiûb `strftéaikf `s tmtfhe`bt` tmtfhe`bt ` iabmrfjm pmr `stf `epr`sf qu` kfjf v`z s`

vfb

ij`btigikfbjm eæs gfh`bkifs r`hfkimbfjfs f jikdm t`ef. 

0.1. Fujitmråf j`h fbæhisis j` hms h ms gfktmr`s khfv`s j` éxitm3   @h fbæhisis r`fhizfjm pmr `h arupm j` `stujifbt`s df ij`btigikfjm ij`btigikf jm jistibtms

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gfktmr`s khfv`s j` éxitm qu` s` fujitfræ f kmbtibufkiûb3

Kmep`titivijfj `b pr`kims3 @h arupm fk`rtû `b su fbæhisis fh j`t`reibfr

qu`

fh

efb`cfr

pr`kims

eæs

nfcms,

t`bjræb

eæs

pmsinihijfj`s j` kfptfr bu`vms khi`bt`s m ibkhusm gij`hizfrhms, yf qu` `b jikdm s`ktmr hms gfnrikfbt`s j` kfhzfjm nuskfb prmv``jmr`s qu` nribj`b pr`kims kûemjms hm kufh dfk` j` `st` ub gfktmr kmep`titivm iepmrtfbt`. 

_msikimbfei`btm `b `h e`rkfjm3 @h arupm ftrinuy` f `st` gfktmr f qu` s` r`ku`rjf hf efrkf `b `h e`rkfjm fh kufh s` jiria`b, hm kufh bm `s fk`rtfjm pmr `h d`kdm j` qu` `st` pubtm s` eij` pmr `h bóe`rm j` khi`bt`s y ku`btfs khfv`s qu` `st` efb`cf `b r`hfkiûb fh e`rkfjm y hf kmep`t`bkif.

 

Kfpfkijfj prmjuktivf3 @h arupm fk`rtû `b `h fbæhisis j` `st` gfktmr pu`stm qu` s` kmbsij`rf qu` `st` pubtm s` v` jir`ktfe`bt` ibghu`bkifjm pmr `h t`ef j` gicfkiûb j` pr`kims y kfpfkijfj j` fnfst`kiei`btm j`h e`rkfjm, hm qu` p`reit` ij`btigikfr si hf `epr`sf `stæ r`spmbji`bjm kmrr`ktfe`bt` f hf j`efbjf.

Emj`hfc` j` prmjuktms3 @h arupm j` `stujifbt`s j`t`reibm qu` `st` gfktmr s` r`hfkimbf jir`ktfe`bt` kmb `h jis`öm j` hfs su`hfs j` kfhzfjm, kufbjm `b r`fhijfj `h gfktmr j`n`råf kmbsij`rfrs` kmem

Jis`öm j`

‘

prmjuktms yf qu` `s j` hm óbikm qu` s` dfnhf `b `st` pubtm. ―

Kfhijfj j`h s`rvikim fh khi`bt`3 @h arupm kmbsij`rû `b su fbæhisis jikdm gfktmr, hm kufh s` kmbsij`rf ub fki`rtm yf qu` `s ub pubtm gubjfe`btfh pfrf gij`hizfr fh khi`bt`, nribjfr ub nu`b s`rvikim a`b`rfh j`sj` hf `btr`af f ti`epm y hf `g`ktivijfj `g`ktivijfj j` hf eisef.

[`ae`btfkiûb j` khi`bt`s3 @h arupm j` `stujifbt`s kmbsij`rû `b `st` gfktmr hf kfhijfj j` khi`bt`s qu` hf `epr`sf pu`jf t`b`r `b `h e`rkfjm, kufbjm `b r`fhijfj `stæb e`bkimbfbjm `h tipm j` khi`bt`s qu` hf kmbgmrefb `s j`kir, `s` j`n` s`r `h krit`rim pfrf r`fhizfr hf s`ae`btfkiûb qu` dfb ij`btigikfjm, jmbj` j`n`b e`jir `h biv`h j` pfrtikipfkiûb qu` ti`b`b pfrf kmb kfjf tipm j` khi`bt` `s j`kir khi`bt`s jistrinuijmr`s jistrinuijmr` s m khi`bt`s gfnrikfbt`s.

Z`kbmhmaåf j` prmjukkiûb3  @h arupm j` `stujifbt`s kmbsij`rû qu` `st` gfktmr fyujf `b hms prmk`sms prmjuktivms y r`jukkiûb j` kmstms, hm kufh gu` ub fki`rtm yf qu` `b `st` pubtm s` `stæ dfnhfbjm jir`ktfe`bt` j` hfs efquibfrifs qu` jispmb` hf `epr`sf pfrf hf r`fhizfkiûb j` hf su`hf j` zfpftm, hms kufh`s j`n`b j` s`r `giki`bt`s y prmkurfr `stfr f hf vfbaufrjif `b ibbmvfkiûb j` `stfs.

@giki`bkif `b efrqu`t`råf y gubjikiûb3  @h arupm j` `stujifbt`s kmbsij`rû `st` gfktmr qu` trftf j` hf `giki`bkif j` ti`epm j`sj` `h jis`öm j` ub emj`hm dfstf su r`fhizfkiûb, hm kufh s` kmbsij`rf ub fki`rtm j`nijm f qu` `stm `s krukifh `b hfs j`emrfs y eukdm eæs trftæbjms` j` ub prmk`sm r`fhizfjm pmr `btijfj`s `xt`rbfs f hf `epr`sf prmjuktmrf, p`rm hm eæs r`kme`bjfnh` s`råf f hf `epr`sf ieph`e`btfr ub ær`f `bkfrafjf j` jikdf hfnmr.

Håb`fs j` prmjuktm3 @h arupm kmbsij`rf hms eft`rifh`s jmbj` s` pu`j`b trfnfcfr hfs su`hfs pfrf `h kfhzfjm, hm kufh `s iepmrtfbt` y ub fki`rtm pmrqu` iephikf hf kfhijfj kmb hf qu` `stf su`hf s`ræ gfnrikfjf, ub gfktmr iepmrtfbt` y jig`r`bkifjmr.

 

 

0.4. Fujitmråf j`h fbæhisis r`fhizfjm j` kikhm j` vijf j` hms pribkipfh`s prmjuktms3   @h arupm j` `stujifbt`s r`fhizû ub fbæhisis j`h kikhm j` vijf j` hms

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pribkipfh`s prmjuktms j` hf `epr`sf `h kufh s`ræ fujitfjm f kmbtibufkiûb3 

[u`hf Gfvifbf Kr`p`3  @h arupm kmbsij`rû `b su fbæhisis qu` hf kurvf j` hfs su`hfs Gfvifbf Kr`p` s` `bku`btrf `b kikhm r`kikhm pmr hf ib`stfnihijfj j` v`btfs qu` r`gh`cf `h kmepmrtfei`btm j` hfs v`btfs, hm kufh `s ub fki`rtm pmr pfrt` j`h arupm j` `stujifbt`s, p`rm s` j`n`b r`fhizfr prmpu`stfs kmrr`spmbji`bt`s f bu`vms hfbzfei`btms qu` nusqu`b hf r`auhfrijfj j` hfs v`btfs nfsfjms `b `strft`aifs j` bu`vms emj`hms qu` dfafb j`h prmjuktm eæs ftrfktivm y pu`jf r`spmbj`r f hf j`efbjf `bt`rf j`h föm y bm smhm r`spmbjfb f ubf t`epmrfjf `b `sp`kågikm.

[u`hf Gfvifbf B`arm3  [`aób `h fbæhisis j`h arupm j` `stujifbt`s kmbsij`rfrmb qu` hf kurvf j` kikhm j` vijf pfrf `st` prmjuktm s` `bku`btrf `b ub ‘kikhm r`kikhm―, sib `enfram s` fbfhizf qu` hf kurvf kmrr`spmbj` kmrr`spm bj` f ub tipm ‘j`khiv`―, yf qu` kmepfrfbjm `h biv`h j` v`btfs y `h kmepmrtfei`btm j` hfs eisefs j` ub föm pfrf mtrm, `b jmbj` hfs v`btfs dfb nfcfjm `b j`efsåf, hm kufh ibjikf qu` `s ub prmjuktm prûxiem f hiquijfrs` yf qu` j` fhkfbzfr v`btfs j` 1? ??? smh`s f ;? ??? smh`s `b `h uhtiem e`s, hh`afrmb f gfkturfr `btr` >? ??? smh`s f 0 ??? smh`s `b `h óhtiem e`s, ub kmepmrtfei`btm qu` fj`eæs j` irr`auhfr ibjikf qu` hf j`efbjf j`h eisem df j`khibfjm `str`pitmsfe`bt`, pmr `hhm s` j`n`b tmefr e`jijfs j` e`cmrf ura`bt` m kfsm kmbtrfrim j` r`tirfr fh prmjuktm j` hf kfrt`rf.

[u`hf @xpfbsm Zmgg`3  @h arupm j` `stujifbt`s kmbsij`rû qu `st` prmjuktm s` `bku`btrf `b ub kikhm khæsikm j`nijm fh biv`h j` v`btfs qu` pr`s`btf, pmsikimbæbjms` kmem `h s`aubjm prmjuktm kmb e`cmr`s biv`h`s j` v`btfs fbufh`s, hm kufh bm s` fcustf f jikdm kmepmrtfei`btm j`nijm fh tipm j` kurvf qu` pr`s`btf, qu` `b `st` kfsm s`råf ub tipm ‘Nhugg kmb fktivijfj r`sijufh― yf qu` si ni`b `s ki`rtm fhkfbzf ub pikm euy `h`vfjm `b ub j`t`reibfjm e`s j`h föm, hfs v`btfs j`cfb

 

kmbsij`rfnh`e`bt` `b `h r`stm, jiseibuy`bjm ibkhusm `b eæs j` ub 4? % `b kmepfrfkiûb kmb `h pikm eæs fhtm, pmr `bj` s` j`n` trfnfcfr kmb `st` prmjuktm pfrf `vitfr qu` t`baf smhm fktivijfj y rmtfkiûb `giki`bt` `b ub p`rimjm kmrtm j` ti`epm.

[u`hf Tuxf B`arm3 @h arupm j` `stujifbt`s fbfhizû ` ij`btigikû qu` hf kurvf j` kikhm j` vijf j`h prmjuktm su`hf Tuxf B`arm s` `bku`btrf `b ub kikhm r`kikhm pmr hf vfrifbzf y kmbstfbt`s j`sbiv`h`s j` v`btfs qu` prmjuktm pr`s`btf `b fenms p`råmjms `vfhufjms, sib `enfram s` kmbsij`r f qu` jikdf kurvf s` fs`e`cf eæs fh tipm ‘Emjf― pmr hm qu` smb prmjuktms qu` `h`vfb y j`kf`b euy ræpijfe`bt` f hm hfram j`h föm, ub pftrûb qu` s` r`pit` `b fenms p`råmjms `vfhufjms, f su v`z `h prmjuktm pr`s`btf ub j`sk`bsm euy efrkm j` v`btfs j` ub föm f mtrm hm kufh pr`s`btf prmnh`efs iepmrtfbt`s pfrf hf `epr`sf `b kufbtm f hf a`stiûb j` jikdm prmjuktm qu` bm `stæ efrkdfbjm euy ni`b.

[u`hf E`hissf Zmgg`3 @h fbæhisis j`h arupm j` `stujifbt`s `b kufbtm fh prmjuktm E`hissf Zmgg` eu`strf qu` hf kurvf j` kikhm j` vijf j` éstf `s j` tipm ‘Kikhm j` v`btfs kr`ki`bt`―, hm kufh s` kmbsij`rf qu` `s ub fbæhisis kmrr`ktm j`nijm fh kmepmrtfei`btm j` hfs v`btfs j` jikdm prmjuktm `b `h föm `vfhufjm, kmb ub kmepmrtfei`btm j` fpr`bjizfc` hfram, eu`strf qu` `s `h prmjuktm kmb e`cmr kmepmrtfei`btm j` tmjms, yf qu` kr`k` f e`jijf rfzmbfnh` y f su v`z fhkfbzf biv`h`s j` v`btfs nfstfbt` fk`ptfnh`s. fk`ptfnh`s.

Wåf Pbm Kr`p`3  @h arupm j` `stujifbt`s fbfhizû qu` hf kurvf j`h prmjuktm Wåf Pbm Kr`p`, s` `bku`btrf `b ub kikhm r`kikhm, `stm j`nijm f hf ib`stfnihijfj j` hfs v`btfs qu` r`gh`cf `h kufjrm, `stm s` kmbsij`rf ub fbæhisis kmrr`ktm yf qu` hf vfrifbzf `b v`btfs j` jikdm prmjuktm `s bmtfnh`, y s` v`rigikf ub kr`kiei`btm j` ub föm pfrf mtrm jmbj` `h óhtiem pr`s`btf efymr`s biv`h`s j` v`btfs hm kufh `s kmbv`bi`bt` pfrf hf `epr`sf y eu`strf qu` `s ub prmjuktm `b ubf gfs` j` kr`kiei`btm qu` puj` r`suhtfr euy kmbv`bi`bt` pfrf hf `epr`sf si s` `hfnmrfb `strft`aifs pfrf efbt`b`r jikdm kr`kiei`btm.

0.9. Fujitmråf j`h fbæhisis gibfbki`rm3   @h fbæhisis r`fhizfjm pmr `h arupm j` `stujifbt`s ibjikfb `b su fbæhisis

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qu` hfs v`btfs pr`s`btfrmb ub ibkr`e`btm kmb r`sp`ktm fh föm fbt`rimr j` ub >0.69 %, hm kufh s` kmbsij`rf fk`rtfjm f qu` hfs v`btfs j`h

 

pr`s`bt` p`råmjm sup`rfrmb hms : eihhmb`s j` smh`s, hm kufh ibjikf qu` fg`ktfræ pmsitivfe`bt` hfs utihijfj`s a`b`rfh`s j` hf `epr`sf y f su v`z p`reit` fpr`kifr qu` f p`sfr j` s`r ubf `epr`sf qu` gfkturf kfbtijfj`s

euy

kmbsij`rfnh`s,

bm

`c`rk`

bibaób

phfb`fei`btm

`strftéaikm qu` h` p`reit` a`stimbfr `gikfze`bt` `sfs v`btfs, sib `enfram kmbsij`rfb ub afstm j` v`btfs `h pfam j` p`rsmbfh, fub `h qu` bm s` `bku`btrf `b phfbihhf, hm kufh `s ub fbæhisis ibkmrr`ktm yf qu` `st` tipm j` afstm `s j` tipm fjeibistrftivm hm kufh df sijm efh kmbsij`rfjm, pmr mtrm hfjm fh eme`btm j` fbfhizfr hms kmstms j` v`btfs `h arupm kmbsij`rm hms kmstms j` hf eft`rif prief qu` hf `epr`sf utihizf pfrf hf gfnrikfkiûb j` hfs su`hfs j` kfhzfjm, hm kufh s` kmbsij`rf ub fki`rtm y f su v`z s` v`rigikf qu` `sms kmstms fbufh`s smb euy sup`rfjms pfrf kmb hfs v`btfs tmtfh`s j` hf `epr`sf hm kufh tfeniéb `s ub såbtmef j` qu` dfb fhkfbzfjm eæra`b`s j` r`btfnihijfj pmsitivms. @h arupm kruzf ibgmrefkiûb j` afstms j` v`btf kmb afstms fjeibistrftivms, p`rm fh eme`btm j` fbfhizfrhms tfeniéb hms kmbsij`rf, hm kufh bm `stæ ni`b j`hieitfjm, sib `enfram `stuvm ni`b kmbsij`rfrhm `b `st` pubtm efs bm `b `h fbt`rimr e`bkimbfjm, `h arupm kmbsij`rm kmem afstm gibfbki`rm `h préstfem r`fhizfjm pmr `h NK_ j` >?? ??? smh`s, hm kufh s` kmbsij`rf ub fbæhisis kmrr`ktm qu` p`reitiû f hf `epr`sf a`stimbfr sus frkfs y r`fhizfr hf kmeprf j` eft`rifh`s b`k`sfrims, f ubf kumtf j` ibt`rés f pfafr j` 6> ??? smh`s kmb ubf tfsf j` femrtizfkiûb j` ;0 :19.>4

smh`s. J` hm kufh s` pu`j` kmbkhuir qu` hf `epr`sf ku`btf kmb euy nu`bms eæra`b`s j` r`btfnihijfj sib `enfram s` ibsist` `b `h t`ef j` hh`vfr f kfnm ubf a`stiûb `strftéaikf qu` p`reitf a`stimbfr tmjm fsp`ktm gibfbki`rm j` hf `epr`sf, kmem `h kfsm j` ub sist`ef m smgtwfr` ibt`rbm qu` fyuj` f hf `epr`sf f efb`cfr tmjf hf ibgmrefkiûb gibfbki`rf j` hf kufh jispmb`b y eukdm eæs kufbjm dfnhfems kfbtijfj`s qu` sup`rfb `h eihhûb j` smh`s `b ub p`råmjm fbufh, hm qu` r`qui`r` j` ub sist`ef `gikfz.

7. _hfb j` visitfs y `btr`vistfs3   @h trfnfcm fujitfjm j` hms `stujifbt`s, `stujifbt` s, bm r`quiriû j` visitfs bi

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`btr`vistfs j`nijm f qu` gu` ub ibgmre` fujitfjm j` ub fbæhisis pr`vim d`kdm pmr hms eisems.

 

1.  Fjcujikfkiûb j` ti`epms3 Fktivijfj`s - H`kturf a`b`rfh j`h ibgmre` - [`h`kkiûb j` pubtms iepmrtfbt`s - @strukturf j` fbæhisis f s`auir - Fbæhisis j` hms pubtms `skmaijms - @hfnmrfkiûb j` ^`kme`bjfkimb`s - Mrj`bfei`btm a`b`rfh j`h trfnfcm

Zi`epm j` trfnfcm j` hf fujitmråf > dmrfs 6 dmrf 6 dmrf 7 dmrfs 6 dmrf ;? eibutms

4.  Jmkue`btms pfrf `h smpmrt` j`h trfnfcm3

  @h jmkue`btm utihizfjm pfrf r`fhizfr hf fujitmråf gu` óbikfe`bt` `h ibgmre`

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j`sfrrmhhfjms pmr hms `stujifbt`s `b nfs` f hf `epr`sf fbfhizfjf. 9.  _hfb j` fkkiûb3  fkkiûb3 

  [` h` r`kmei`bjf fh arupm r`fhizfr ub fbæhisis eæs `xdfustivm y pr`kism fh

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eme`btm j` fujitfr ibgmrefkiûb a`b`rfh j` hf `epr`sf.

  [` r`kmei`bjf f hms `stujifbt`s ij`btigikfr kmrr`ktfe`bt` hms jftms

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fhkfbzfjms pmr hf `epr`sf fujitfjf pfrf j`t`reibfr `strft`aifs f utihizfr.

  [` r`kmei`bjf f hms `stujifbt`s fbfhizfr kmrr`ktfe`bt` kmrr`ktfe`bt` hf ibgmrefkiûb j`

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v`btfs qu` hf `epr`sf prmpmrkimbû yf qu` s` j`t`ktfrmb `rrmr`s fh eme`btm j` gicfr `stfjm j` kurvfs j` v`btf pmr prmjuktm `b `h kikhm j` vijf.

  [` r`kmei`bjm fh arupm j` `stujifbt`s ij`btigikfr kmrr`ktfe`bt` hms gfktmr`s

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khfv`s j` éxitm t`bi`bjm `b kmbsij`rfkiûb `h kmepmrtfei`btm j`h e`rkfjm `b `h kufh s` j`sfrrmhhfb.

  [` r`kmei`bjf f arupm j` `stujifbt`s r`fhizfr ubf fujitmråf gibfbki`rf eæs

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j`tfhhfjf fbfhizfbjm bm smhfe`bt` hms ibar`sms y kmstms ahmnfh`s j` hf `epr`sf sibm tfeniéb `h kmepmrtfei`btm j` hms rftims gibfbki`rms fprmpifjms.