Panduan Audit Atau Monitoring Ppi

 

NVLM\ / G@EM\@XMEA LNE FYNJVNRM __M

>. _feafrftmne

G`emt`rmea nlnjnd pr`sfs pfeaugpujne lntn nenjmsms mei`rgnsm,hfrlnsnrkne melmbnt`r ynea lmtftnpkne sfbnrn smstmgntms lne b`etmeuf tfetnea kfamntne pr`arng sfdmeaan lnpnt lmjnkukne tmelnkne Fvnjunsm k`rfksm uetuk pfeyfgpurenne  pr`arng mtu sfjnecuteyn. _r`sfs pfemjnmne pfebnpnmnne

pr`arng, tucune lne

 pfeaueaknpne gnsnjnd kmefrcn pr`arng pr`yfk uetuk gfghfrmkne ugpne hnjmk  hnam pfemeakntne kunjmtns kfrcn pr`arng pr`yfk. Kntn nulmt hfrnsnj hndnsn jntme lnrm‗nulmrf‗  lnrm‗nulmrf‗   (H.E.\nel`e,8???, p.j) ynea hfrnrtm ‚gfelfeanr‗,ynmtu pnln cngne lnduju npnhmjn sf`rnea pfgmjmk usndn gfrnsn usndn  gfrnsn nln suntu kfsnjndne/pfeynjndauenne, gnkn mn nkne gfelfeanrkne kfsnksmne `rnea tfrtfetu. Lfeane gfeuecuk `rnea tfrtfetu sfhnanm nulmt`r ynea nkne gfgfrmksn nkue pfrusndnne lne gnsynrnknt pfelnpnt gfeafenm nkue pfrusndnne tfrsfhut sfrtn gfefrhmtkne jnp`rne. Nulmt sfsueaaudeyn lmjnkukne uetuk gfeafvnjunsm npnknd kfamntne kfrcn ntnu kmefrcn suntu `ranemsnsm sulnd sfsunm lfeane ynea sulnd lmrfebnenkne, sulnd fifktmi, fimsmfe, sfsunm lfeane pfl`gne stnelnr pr`luktmvmtns ynea lmrfebnenkne. Nulmt __M gfrupnkne pr`sfs ynea smstfgntms, melfpfelfe lne tfrl`kugfetnsm uetuk gfgpfr`jfd huktm nulmt lne gfeafvnjunsmeyn sfbnrn `hcfktmi uetuk gfefetukne sfcnud gnen brmtfrmn nulmt lmpfeudm, ntnu lfeane gfjnkukne  pfgfrmksnne/`hsfrvnsm prnktfk nbtunj tfrdnlnp pr`arng lne stnelnr __M rugnd snkmt ynea sulnd lmhunt. Rfrtn gfghfrmkne pfelnpnt ntnu kfsmgpujne lne rfk`gfelnsm kfpnln pmdnk ynea hfrkfpfetmeane. 8. Gnbng-Gnbng Nulmt/g`emt`rmea n)  Nulmt/g`emt`rmea pr`luk

Nulmt dnsmj ntnu pfjnynene lmauenkne uetuk gfjmdnt npnknd pr`luk pfjnynene sulnd gfgfeudm pfrynrntne spfsmimknsm, stnelnr pfjnksnenne sfrtn kfhutudne  pfjneaane.  h)  Nulmt/g`emt`rmea pr`sfs Gfgnstmkne pr`sfs lmkfrcnkne sfsunm kftfetune / stnelnr ynea hfrjnku. h frjnku. K`gp`efe nulmt pr`sfs netnrn jnme 3

 

-  Gfgfrmksn sfsunm stnelnr suntu pfrnjntne gfebnkup wnktu, sudu, tfknene, kfjfeaknpne, kftfjmtmne, kftfpntne njnt. -  Gfgfrmksn pr`sfs pfeafrcnne gfjmputm pfrnjntne, hndne, pftuans, jmeakueane, sfrtn sfrtn gft`lf/stnelnr pr`sflur `pfrnsm`enj -  Gfgfrmksn kftfpntne lne fifktmimtns b`etr`j ynea lmtfetukne `jfd melustry kfrcn lne spfsmimk pr`sfs. -  Hfrtucune gfemjnm dnsmj tfrknmt kmefrcn pr`sfs unea lmnulmt b)  Nulmt/g`emt`rmea systfg Gfgfrmksn hfrlnsnr huktm `hcfktmi uesurf gnencfgfe systfg npnknd sulnd lmrnebnea tfpnt, fifktmi tfrbntnt lne lmtfrnpkne lmtfrnpkne sfsunm cfems kfhutudne. 2. \ndnpne Nulmt/g`emt`rmea

n). _frsmnpne Rfanjn sfsuntu lmpfrsmnpkne sfhfjug pr`sfs nulmt ynmtu `jfd sfgun pmdnk ynmtu nulmt`r, pfjneaane, gnencfr pr`arng nanr pr`sf nulmt sfsunm `hcfktmi/kfpfrjune pfjneaane  h). _fjnksnenne \ndnp pfjnksnenne/kfrcn jnpneane ynea gfjmputm pfeaugpujne lntn sfcnk kflntneane nulmt`r sngpnm snnt pfeutupne kuecueane

tfrlmrm lnrm nulmt

gnencfgfe lmtfgpnt, pfrtfgune lfeane ynea lmnulmt, gfgpfjncnrm pr`sf lne systfg b`etr`j, gfgnstmkne b`etr`j hfkfrcn, k`guemknsm lfeane nulmtff. b). _fjnp`rne Gfjnp`rkne dnsmj pfgfrmksnne lfeane gfghfrmkne lntn ynea tfpnt lne cfjns sfhnanm lnsnr hnam gnencfgfe uetuk gfeaneaknt pfrgnsnjndne. _r`sfs nulmt lmneaanp sfjfsnm sftfjnd jnp`rne tfgune `jfd nulmt`r kfpnjn ntnu sftfjnd tmelnkne pfrhnmkne sulnd lmjnkukne. l). \melnk jnecut lne pfeutupne Gfeurut MR@ >=?>>, kjnusnj 9.9 ‚Nulmt lmeaanp sfjfsnm kftmkn sfgun kfamntne nulmt tfjnd lmjnksnenkne ntnu tfjnd lmsfpnkntm pfjneaane. ??%, hmjn tmlnk mlfetmimknsm pfeyfhnheyn -  Hmjn njnsne pfeyfhnh lnpnt lmtfrmgn lnpnt lmpfrtmghneakne uetuk nulmt ynea nkne lntnea ntnu lmcnlmkne lnsnr uetuk pfrhnmkne -  _nln ugugeyn hmjn hfjug gfebnpnm >??% engue emjnm sulnd gfelfkntm, lmi`kuskne jfhmd pnln pfrhnmkne nrfn lmgnen emjnm gnsmd cnud lnrm neakn >??% f). Xfk`gfelnsm/_fefrnpne _fruhndne -  Rftfjnd dnsmj nulmt lmhnbnkne pfrju kfsfpnkntne lfeane nulmtff tfrknmt rfk`gfelnsm uetuk pfrhnmkne -  Auenkne nbtm`e pjne (rfebnen tmelnkne) ynea gfeyneakut knpne lne npn ynea nkne lmkfrcnkne `jfd smnpn (6Q >D) -  Rftmnp hutmr tfgune pfrju lmlfimemsmkne lfeane cfjns, smnpn pfeneaauea  cnwnh lne cneakn wnktu pfeyfjfsnmnne ynea lmsfpnkntm i). Nulmt ujnea -  Nulmt ujnea sfsunm wnktu ynea lmsfpnkntm -  Gfeaauenkne pr`sflur nulmt ynea sngn

 

-  Vetuk pnstmkne pfruhndne lne tmelnk jnecut sulnd lmjnkukne lne gfgnstmkne sulnd tfrcnlm pfrhnmkne ntnu kfgncune 6. Nulmt/g`emt`rmea lnjng __M   Nulmt kfhfrsmdne tneane  

Nulmt pfeneanene spfbmgfe

 

Nulmt pfeneanene lne pfghuneane jmghnd rugnd snkmt

 

Nulmt pfeneanene lne pfghuneane hfeln tncng/cnrug rugnd snkmt

 

Nulmt lfk`etngmensm pfrnjntne gflms lne dnhms pnknm rugnd snkmt

 

Nulmt N_L

9. \ucune nulmt/g`emt`rmea sfbnrn ugug nlnjnd 3 n)  Gfeakncm npnknd kfamntne-kfamntne ynea lmjnksnenkne tfjnd sfsunm lfeane

rfebnen  h)  Gfeamlfetmimknsm gnsnjnd ynea tmghuj nanr jneasuea lnpnt lmntnsm b)  Gfjnkukne pfemjnmne npnknd p`jn kfrcn lne gnencfgfe ynea lmauenkne sulnd tfpnt uetuk gfebnpnm tucune l)  Gfeaftndum knmtne netnrn kfamntne lfeane tucune uetuk gfgpfr`jfd ukurne kfgncune f)  Gfeyfsunmkne kfamntne lfeane jmeakueane ynea hfruhnd, tnepn gfeymgpnea lnrm tucune i)  Gfefetukne npnknd pr`arng pr`arng __MXR lne prnktfk tmelnkne

pfeafelnjmne

meifksm lmjnkukne lfeane hnmk gfeaauenkne t``js t``js   a)  Gfemeakntkne kfpntudne tfenan kfsfdntne lnjng gfjnkukne _r`arng __M XR d)  Gfemeakntkne gutu pr`arng __M XR m)  Vetuk gfelnpntkne lntn smtunsm tfrkmem lne gfeftukne npnknd kfhmcnkne tfrtujms k`gmtf __M pfrju pfrhnmkne. 1. _fjnksnenne Nulmt/g`emt`rmea  Nulmt`r __M XR nlnjnd M_BE ntnu M_BJE _frne nulmt`r gfebnkup 3 -  Gfentn pr`arng nulmt -  Gfghunt i`rgujnsm t``js t``js nulmt  nulmt -  Gfgpfrsmnpkne gfjntmd tfenan kfsfdntne gfeamgpjfgfetnsmkne t``js t``js lnjng  lnjng  pr`sfs nulmt -  Gfghunt cnlwnj kfamntne nulmt -  Gfghunt pr`sfs nulmt lne gfghunt sb`rmea gfghunt  sb`rmea -  Gfjnp`rkne dnsmj nulmt

 

  4. \meaknt kfpntudne / jfv jfvf fj `i b`gpjm b`gpjmnebf nebf  _rfsfetnsm sk`r lnpnt lmkntfa`rmkne lfeane tmeaknt kfpntudne lnjng hfetuk kfpntudne. Kntfa`rm 3 -  _ntud 5 ntnu 7 46 % ( kfpntudne hnmk) -  Metfrgflmftf 19-4< % ( kfpntudne sflnea) -  Gmemgnj : ntnu 7 16 % (kfpntudne gmemgnj) Rk`rmea I`rgujn -  Krmtfrmn lmtnelnm lfeane yn ntnu tmlnk -   Emjnm kfpntudne cugjnd t`tnj yn lm hnam cugjnd t`tnj tmlnk lmknjm >??%

   ""    " & )

 x >?? %

 

NVLM\/G@EM\@XMEA NJN\ _FJMELVEA LMXM (N_L)

>.  _feafrtmne Nulmt/g`emt`rmea pr`arng N_L sneant pfrju lmjnkukne uetuk gfjmdnt

kfpntudne pftuans lnjng pfeaauenne N_L pfeaauenne N_L ynea tmlnk tfpnt nkne gfemeakntkne b`st lne gflmn trnesgmsm gmkr``ranemsgf lminsmjmtns pfjnynene kfsfdntne. Nulmt/g`emt`rmea N_L gfrupnkne pr`sfs ynea smstmgntms, melfpfelfe, lne tfrl`kugfetnsm uetuk gfgpfr`jfd huktm nulmt lne gfeafvnjunsmeyn sfbnrn `hyfktmi uetuk gfefetukne sfcnud gnen brmtfrmn nulmt/g`emt`rmea ntnu stnelnr lmpfeudm tfrdnlnp pfeaauenne N_L. Huktm nulmt/g`emt`rmea hmsn hfrupn rfkngne, pfreyntnne gfeafenm inktn ntnu mei`rgnsm jnme ynea tfrknmt lfeane brmtfrmn nulmt/g`emt`rmea lne lnpnt lmifrmimknsm.

8.  \ucune lmjnkukne Nulmt/g`emt`rmea

n)  Gfefetukne npnknd pfeaauenne N_L lmjnkukne lfeane hnmk  h)  Gfemeak\Ke kfpntudne tfenan kfsfdntne lnjng gfeaauenkne N_L b)  Gfelnpntkne lntn smtunsm tfrkmem, gfemeakntkne gutu pr`arng __MXR __ MXR l)  _feaauenne N_L ynea tmlnk tfpnt gfenghnd b`st 2.  _frfebnenne prn nulmt/g`emt`rmea pfeaauenne N_L

n)  Gfeyusue

rfebnen

nulmt/g`emt`rmea,

tucune

lne

snsnrne

nulmt/g`emt`rmea gfeftnpkne tucune lne snsnrne nulmt/g`emt`rmea  h)  Gfghunt lnitnr tmjmk b)  Gfeftnpkne kfrneakn wnktu l)  \ntn bnrn pfjnksnenne f)  \ntn bnrn pfjnp`rne dnsmj nulmt/g`emt`rmea 6-2? gfemt f)  Jfhmd gulnd uetuk gfeangntm snjnd sntu neaanutn stni lnpnt lmjnkukne sfbnrn smjgutne i)  Lmsnrnekne pfeangntne tfrcnlm sftmnp kunrtnj (2 hujne) lmsftmnp nrfn jmeakueane a)  _frm`lf pfeangntne sfjngn 6->? dnrm sfcnk dnrm kfdnrm gueakme tfrcnlm vnrmnsm d)  _feangntne tnghndne gueakme lmjnkukne hmjn nln wnhnd, trnesgmsm smjnea lnrm gujtm lrua rfsmstfe

1.  Njnt nulmt/g`emt`rmea

- 

Nspfk gfefcfrmnj hfrupn pfl`gne

- 

Nspfk kjmemknj hfrupn R@_ pfeaauenne N_L

- 

Rupjmfs lne fqumpgfet

4.  _fgmjmdne pfgnknmne Njnt _fjmeluea Lmrm (N_L)

\frjngpmr

 

=.  _fjnp`rne dnsmj Nulmt/g`emt`rmea

- 

Dnsmj jnp`rne gfeurut pr`sfetnsf ynea sfdnruseyn (]N) lmshnelmea sfcugjnd mtfg ynea lmtmjmk

- 

Dnsmj lmugpne hnjmkne kf uemt/i`bus nrfn ynea lmnulmt

- 

Jnp`rne hfrhfetuk lmnarng ntnu arnimk nanr pfsne ynea meame lmtngpmjkne gulnd lmpndngm

- 

Jnp`rne lmsfrtnm usujne tmelnkne tfrdnlnp gnsnjnd ynea hfjug sfsunm stnelnr

>?. \meaknt kfpntudne/jfvfj `i b`gpjmnebf

_rfsfetnsm sb`r lnpnt lmkntfa`rmkne lfeane tmeaknt kfpntudne lnjng  hfetuk kfpntudne. Kntfa`rm 3 - 

_ntud 5 ntnu 7 46% (kfpntudne hnmk)

-  - 

Metfrgflmntf 19-4>. _feymgpneane lnjng pfeaauenne N_L  

 

 

Aj`vfs/snruea tneane - 

Dneyn lmauenkne sntu tneane

- 

Lmpnknm hunt gfeujms sfdnhms lmpnknm

- 

Rfjfsnm gfgnknm snrmea tneane tmlnk lmhunea pnln tfgpnteyn

Gnskfr - 

\franetuea lmjfdfr lne lmhnwn kfgnen-gnen

-  - 

Dnhms lmpnknm lmsmgpne lnjng knet`ea hncu Lmneaanp hukne hnrnea meifksmus

Rfpntu - 

\mlnk lmpnknm lmrunea tfrtfetu

- 

Gfeaauenkne snelnj tfrhukn

>8. I`rgnt g`emt`rmea insmjmtns Njnt _fjmeluea Lmrm (N_L)

\frjngpmr

 

NVLM\/G@EM\@XMEA DNEL D]AMFEF

>.  _feafrtmne

Nulmt/g`emt`rmea nlnjnd gfjnkunkne pfgfrmksnne prnktfk nbtunj tfrdnlnp pr`arng stnelnr __M ynea sulnd lmhunt. Nulmt/g`emt`rmea Dnel Dyamfef nlnjnd `hsfrvnsm mgpjfgfetnsm dnel dyamfef sfsunm melmknsm/6 g`gfet dnel dyamfef lfeane gfeaauenkne i`rgnt `hsfrvnsm lnrm QD@.

8.  \ucune lmjnkukne Nulmt/g`emt`rmea

n)  Gfefetukne lfrncnt kfpntudne pftuans tfdnlnp dnel dyamfef sfdmeaan lnpnt lmcnlmkne pfl`gne lnjng gfefetukne metfrvfesm ynea pnjmea sfsunm uetuk pr`g`sm lne KMF dnel dyamfef  h)  Rfhnanm ugpne hnjmk hnam pftuans b)  Gfghnelmeakne lntn lnsnr lfeane lntn sfjnecuteyn uetuk gfjmdnt fifktmvmtns metfrvfesm

2.  Bnrn uetuk gfjnkukne Nulmt/g`emt`rmea

n)  @hsfrvnsm jneasuea lfeane gft`lf tfrkmem  h)  @hsfrvnsm tfrjntmd lmgnen nulmt`r dnrus pndng tfrdnlnp gft`lf lne njnt `hsfrvnsm b)  @hsfrvnsm lmjnkukne sfbnrn tfrhukn tnepn gfeaaneaau cng kfrcn, engue tftnp gfecnan kfrndnsmnne l)  Kfpntudne hfrlnsnrkne pfelfkntne 6 g`gfet dnel dyamfef lnrm QD@

?-8? gfemt).

 

K`esfp pfetmea 3 - 

@p`rtuemty nlnjnd wnktu lmpfrjukneyn dnel dyamfef

- 

Melmknsm nlnjnd njnsne gfjnkukne dnel dyamfef

- 

Hfi.pnt

-  - 

Hfi.Nsfpt 3 Rfhfjug gfjnkukne tmelnkne nsfptmb Nit.h.i 3 Rftfjnd tfrkfen bnmrne tuhud

- 

Nit.pnt

- 

Nit.p.surr 3 Rftfjnd k`etnk lfeane jmeakueane pnsmfe

3 Rfhfjug k`etnk pnsmfe

3 Rfhfjug k`etnk lfeane pnsmfe

Rftmlnkeyn nln sntu melmknsm uetuk sntu `pp`rtuemty Rntu `pp`rtuemty tfrlmrm lnrm hfhfrnpn melmknsm Xfsp`e tfrdnlnp melmknsm ynea gfghutudkne dnel dyamfef lnpnt gfjnkukne nksm p`smtmi lfeane gfjnkukne dnelruh ntnu dnelwnsd ntnu nksm efantmvf lfeane gfemeaanjkne dnelruh ntnu dnelwnsd. DX

DQ

3

Gfjnkukne dnelruh lfeane gfeaauenkne lfsmeifktne

3

dnelruh hfrhnsms njb`d`j. Gfjnkukne dnelwnsd lfeane gfeaauenkne snhu ntnu nmr gfeanjmr

Gmssfl

3

\mlnk gfjnkukne DX ntnu DQ

1.  I`rgnt g`emt`rmea dnel dyamfef

\frjngpmr.

 

NVLM\/G@EM\@XMEA BFE\XNJ R\MXMJMNRFL RV_JN] LMRFNRF (BRRL)

>.  _feafrtmne

_frnjntne pfrnwntne pnsmfe tmlnk lmkfj`jn sfhnanmgnen gfstmeyn nkne lnpnt gfestrngmsm gmkr``ranemsgf kf pnsmfe. _frnjntne pnsmfe lmkfj`jn lfeane hnmk lne hfenr uetuk gfebfand trnesmgmsm gmkr``ranemsgf kf pnsmfe. Nulmt/g`emt`rmea nlnjnd snjnd sntu kfamntne pr`arng __MXR uetuk gfjmdnt kfsfsunmne ntnu kfpntudne netnrn k`elmsm nbtunj lfeane stnelnr brmtfrmn ynea sulnd lmhunt. BRRL gfrupnkne snjnd sntu uemt/mestnjnsm lm rugnd snkmt uetuk gfeyflmnkne  pfrnjntne pfrnwntne pnsmfe nanr lnpnt lmauenkne lfeane ngne. Nulmt/g`emt`rmea BRRL nlnjnd suntu kfamntne uetuk gfjmdnt kfsfsunmne kfeyntnne lfeane stnelnr lnjng pfeyflmnne pfrnjntne pfrnwntne pnsmfe nanr ngne lmauenkne.

8.  \ucune ljnkukne Nulmt/g`emt`rmea

Vetuk gfefetukne gfefetukne npnknd stnelnr prnktfk tmelnkne ynea sulnd lmhunt tfjnd lmjnksnenkne lfeane hnmk.

2.  Qnktu pfjnksnenne nulmt/g`emt`rmea

Qnktu ynea lmauenkne uetuk gfjnkukne nulmt/g`emt`rmea sneant hfrvnrmnsm tfranetuea nrfn kjmems, pr`sflur ynea lmjnkukne sfrtn pfeanjngne nulmt`r. Lnsnr 3 _fgndngne gfeyfjurud hndwn nulmt/g`emt`rmea sfgntn-gntn dneyn uetuk pfrhnmkne. Rmint

3 K`esmstfe, `hyfktmi.

Vetuk runea BRRB lmjnkukne sftmnp kwnrtnj (tman hujne) lfeane pfrm`lf wnktu 6->? dnrm.

.  _feafrtmne

Jmghnd gfrupnkne suntu hndne ynea tfrhunea ntnu lmhunea lnrm suntu sughfr dnsmj nktmvmtns gneusmn gnupue pr`sfs-pr`sfs njng ynea tmlnk gfgpueynm emjnm fk`e`gms, hndkne uetuk gfghunea ntnu gfghfrsmdkneey gfgfrjukne hmnyn ynea bukup hfsnr. Jmghnd rugnd snkmt nlnjnd sfgun jmghnd ynea lmdnsmjkne lnrm kfamntne rugnd snkmt lnjng hfetuk pnlnt, bnmr, ans lne tncng. Jmghnd meifksmus nlnjnd jmghnd ynea tfrk`etngmensm `ranemsg pntd`afe ynea tmlnk sfbnrn rutme nln lmjmeakueane `ranemsg tfrsfhut lnjng cugjnd lne vmrujfesm ynea bukup uetuk gfeujnrkne pfeynkmt. Jmghnd hfeln tncng nlnjnd `hyfk ntnu njnt ynea gfgmjmkm sulut tncng, smsm, ucuea ntnu hnamne gfemec`j ynea lnpnt gfg`t`ea ntnu gfeusuk kujmt sfpfrtm  cnrug dmp`lfrgmk, pfrjfeaknpne metrn vfen, pmpft _nstfur, pfbndne afjns, pmsnu  hflnd. Rfgun hfeln tncng mem gfgmjmkm p`tfesm hndnyn lne lnpnt gfeyfhnhkne bflfrn gfjnjum r`hfkne ntnu tusukne. Nulmt/g`emt`rmea pfeafj`jnne jmghnd nlnjnd gfg`emt`r kfsfsunmne pfeafj`jnne jmghnd

ynea

lmgujnm

lnrm

tndnp

pfengpueane,

pfeaneakutne,

sngpnm

 pfghuneane. Nulmt/g`emt`rmea pfeafj`jnne jmghnd hfeln tncng nlnjnd suntu kfamntne uetuk gfjmdnt kfsfsunmne lfeane stnelnr lnjng pfeafj`jnne jmghnd hfeln tncng lm XRVL lr. X. A`ftfea \nr`fenlmhrntn _urhnjmeaan.

8.  \ucune lmjnkukne Nulmt/g`emt`rmea

>)  Vetuk gfefetukne npnknd stnelnr prnktfk tmelnkne lnjng pfeafj`jnne sngpnd gflms meifksmus, e`e meifksmus sfrtn hfeln tncng ynea sulnd lmhunt tfjnd lmjnksnenkne lfeane hnmk 8)  Gfeaurneam rfsmk` pfrjuknne pnln pftuans ynea lmsfhnhkne pfeafj`jnne sngpnd hfeln tncng kurnea hnmk 2)  Gfebfand pfeujnrne meifksm pnln gnsynrnknt sfkmtnr lfeane gfghunea  hndne-hndne hfrhndnyn lfeane ngne

 

2.  _frfebnenne prn nulmt/g`emt`rmea

n)  Gfeyusue rfebnen nulmt/g`emt`rmea pfeafj`jnne jmghnd gflms lne hfeln tncng  h)  Gfeftnpkne tucune lmjnkukne nulmt/g`emt`rmea lne snsnrne nulmt/g`emt`rmea  pfeafj`jnne jmghnd gflms lne hfeln tncng b)  Gfghunt lnitnr tmjmk/t``js nulmt/g`emt`rmea l)  Gfeftnpkne kfrneakn wnktu lmjnkukne nulmt/g`emt`rmea jmghnd gflms lne  hfeln tncng f)  \ntn bnrn pfjnksnenne nulmt/g`emt`rmea i)  \ntn bnrn pfjnp`rne dnsmj nulmt/g`emt`rmea kf K`gmtf __MXR ??%

   ""    " & ) x >?? %

 

KF_N\VDNE _FGHVNEANE JMGHND  E@ _FXE]N\NNE > _fgmsndne jmghnd lmjnkukne sfafrn `jfd  pfeadnsmj jmghnd 8 Jmghnd meifksmus lmgnsukne knet`ea  pjnstmk wnren kuemea Jmghnd e`e meifksmus lmgnsukne kflnjng knet`ea pjnstmk wnren dmtng < Jmghnd byst`tntmkn lmgnsukne kflnjng knet`ea pjnstmk wnren ueau 6 Jmghnd sftfjnd µ pfeud lmmknt 9 Jmghnd sfafrn lmhnwn kftfgpnt  pfghuneane sfgfetnrn rugnd snkmt 1 \fgpnt sngpnd lnjng k`elmsm hfrsmd 4 _fghfrsmdne tfgpnt sngpnd gfeaauenkne lfsmeifktne sftmnp dnrm = _fghfrsmdne tfgpnt pfengpueane sfgfetnrn lfeane gfeaauenkne lfsmeifktne Cugjnd t`tnj _r`sfetnsf 2

   ""    " & )

 x >?? %

]N \MLNK

KF\FXNEANE

 

KF_N\VDNE _FENEANENE JMGHND HFELN \NCNG  E@ > 8

_FXE]N\NNE \mlnk gfeutup kfghnjm cnrug suetmk dnhms  pnknm \mlnk gfghfrmkne hfeln tncng dnhms pnknm

kf `rnea jnme Cmkn dnrus gfghfrmkne hfeln tncng kf `rnea jnme auenkne k`etnmefr < Jmghnd hfeln tncng lmgnsukne kflnjng k`tnk kdusus ( tndne tusuk lne tndne nmr) 6 K`tnk jmghnd hfeln tncng cmkn µ pfeud lmtutup rnpnt/lmsfafj lne lmhunea kftfgpnt  pfeymgpnene sngpnd sfgfetnrn Cugjnd t`tnj _r`sfetnsf 2

   ""    " & )

 x >?? %

]N \MLNK

KF\FXNEANE

 

G@EM\@XMEA INRMJM\NR NJN\ _FJMELVEA LMXM (N_L)  E@ > 8

_FXE]N\NNE Nln kfhmcnkne njnt pfjmeluea lmrm \frsflmn gnskfr lmrunea  pfrnwntne,metfesmi , tmelnkne sfsunm

lfeane kfhutudne \frsflmn snruea tneane `e stfrmj lne stfrmj lmrunea metfesmi lne runea tmelnkne sfsunm kfhutudne < \frsflmn t`pm lmrunea pfrnwntne,metfesmi lne runea tmelnkne sfsunm lfeane kfhutudne 6 \frsflmn anue lmrunea tmelnkne sfsunm lfeane kfhutudne 9 \frsflmn snelnj tfrtutup hnamne lfpne lmrunea tmelnkne Cugjnd t`tnj _r`sfetnsf 2

   ""    " & )

 x >?? %

]N

\MLNK

KF\FXNEANE

 

G@EM\@XMEA NR_FK GNENCFXMNJ XVNEA JMEAKV_   E@ > Nln kfhmcnkne stfrmjmsnsm 8 Nln pfl`gne stfrmjmsnsm 2 Nln pnelune stfrmjsnsm

]N

< Nln pr`arng stfrmjmsnsm 6 Nln struktur `ranemsnsm 9 Nln knjmhrnsm gfsme stfrmjmsnt`r Cugjnd t`tnj _r`sfetnsf

   ""    " & )

 x >?? %

\MLNK

KF\FXNEANE

 

G@EM\@XMEA NR_FK KJMEMR  E@ > 8 2 < 6 9 1 4 =

]N

XVNEA JMEAKV_ 

Nln R_@ kfhfrsmdne tneane Nln R_@ pfeaauenne N_L Nln R_@ pfeafelnjmne jmeakueane Nln R_@ pfeafj`jnne jmghnd Nln R_@ pfghfrsmdne pfrnjntne Nln R_@ lmsmeifksm pfrnjntne Nln R_@ stfrmjmsnsm pfrnjntne Nln R_@ pfefrmgnne hnrnea k`t`r Nln R_@ pfelmstrmhusmne pfrnjntne stfrmj >? Nln R_@ pfeymgpnene pfrnjntne stfrmj >> Nln R_@ ftmkn hntuk/hfrsme >8 Nln R_@ tfrpncne Cugjnd t`tnj _r`sfetnsf

   ""    " & )

 x >?? %

\MLNK

KF\FXNEANE