Teori Akuntansi Normatif Dan Positif

 

ZABXI GCQMZGMUI MBXLGZIK JGM TBUIZIK G. Gcumtgmsi Zabri Gpg Trgctic 

Gcumtgmsi Gcumtgm si larupg larupgcgm cgm hg`gsg hg`gsg gtgu gtgu gfgt gfgt cblumi cblumicgs cgsii hismis hismis ygmn jgpgt jgpgt lalhar lalharicg icgm m imkbrlgsi tamtgmn cbmjisi caugmngm (acbmbli) harupg pbsisi caugmngm ygmn tartugmn jgfgl  oulfg` cacgyggm, utgmn jgm lbjgf sugtu hismis jgm `gsif usg`gmyg jgfgl sugtu wgctu gtgu  paribja tartamtu. Jakimisi fgim jgpgt oung jipgcgi umtuc lalg`gli fahi` jgfgl pamnartigm gcumtgmsi. Jgfgl hucu  G  G  Utgtalamtbk Hgsie Geebumtimn Z`abry (GUBHGZ) Z`abry (GUBHGZ) gcumtgmsi jigrticgm sahgngi haricut ? ‖ Trbsas Trbsas lamnijamtik lamnijamtikicgsi icgsi,, lamnucur, lamnucur, jgm lamyglpgicgm lamyglpgicgm imkbrlgsi acbmbli sahgngi hg`gm imkbrlgsi jgfgl `gf lalpartilhgmncgm harhgngi gftarmgtiva jgfgl lamnglhif caputusgm bfa` pgrg palgcgimyg ‖ Lamuru Lamu rutt cblit cblitaa ta tarl rlim imbf bfbni bni Glar Glarie iegm gm Imst Imstit itut utaa bk Eart Eartik ikia iaj j Tu Tuhf hfie ie Geeb Geebumt umtim imn n (GIETG) ? ‖ Gcumtgmsi gjgfg` sami pamegtgtgm, pamnnbfbmngm,jgm parimncgsgm trgmsgcsi jgm caogji cao gjigm gm ygmn harsikgt harsikgt caugmngm caugmngm jamngm jamngm egrg egrg ygmn harjgyg harjgyg numg jgm jgfgl jgfgl  hamtuc sgtugm ugmn, jgm pamnimtarprastgsigm `gsif prbsas tarsahut. Gcumtgmsi jgpgt jipgmjgmn sahgngi prgctac jgm tabri, ygmn pgjg gc`irmyg jgpgt harlgmkgt  pgjg harhgngi hijgmn cgramg fgpbrgm caugmngm jinumgcgm sahgngi pamnglhif caputusgm. Gcumtg Gcu mtgmsi msi jiprgc jiprgctic ticcgm cgm jgfgl jgfgl sugtu sugtu wifgyg wifgyg` ` mangrg mangrg larupgc larupgcgm gm sugtu sugtu `gsif `gsif rgmegmn rgmegmngm gm jgm  pamnalhgmngm umtuc lamegpgi sugtu tuougm tartamtu. Trgctic gcumtgmsi jipamngru` bfa` harhgngi kgctbr fimncumngm, saparti kgctbr sbsigf, acbmbli, pbfitic, jsh, jgm `gf imi ygmn lamyahghcgm  prgctic gcumtgmsi jgfgl sugtu wifgyg` mangrg tartamtu tijgc sglg jamngm mangrg fgim. Qmtuc lafgcsgmgcgm sugtu prgctic gcumtgmsi ygmn hgic, tijgc eucup `gmyg lalpafgogri gcumtgmsi saegrg prgctic sgog. Cgramg jihgfic prgctic gcumtgmsi tarjgpgt harhgngi ngngsgm, gsulsi jgsgr, cbmsap, pamoafgsgm ygmn salugmyg targmncul jgfgl tabri gcumtgmsi. Zabri gcumtgmsi samjir sam jirii larupg larupgcgm cgm sugtu sugtu pamnat pamnatg`ug g`ugm m ygmn ygmn lamoaf lamoafgsc gscgm gm lamngp lamngpgg prgcti prgctic c gcumtgm gcumtgmsi si lgsi` lgsi`  harogfgm sglpgi sggt imi. Ji jgfgl jgfgl prgcti prgctic c gcumtg gcumtgmsi msi tarjgpg tarjgpgtt hargngl hargngl parlgs parlgsgfg gfg`gm `gm ygmn ygmn `grus `grus jipaeg` jipaeg`cgm cgm.. Lamyafasgic Lamyaf asgicgm gm parlgsgfg`g parlgsgfg`gm-parl m-parlgsgfg` gsgfg` tarsahut tijgc eucup `gmyg jamngm lamngmjgfcgm lamngmjgfcgm  pamngfglgm salgtg, mglum umtuc lamegpgi prgctic gcumtgmsi ygmn hgic lgcg jgfgl lamyafasgicgm lgsgfg` oung jiparfucgm fgmjgsgm tabri ygmn hgic. Zabri gcumtgmsi larupgcgm hgnigm pamtimn jgri prgctic gcumtgmsi , pamnatg`ugm tar`gjgp gc gcum umtg tgms msii gc gcgm gm lamn lamnil ilhg hgmn mnii ha harh rhgn gngi gi pa pamn mngf gfgl glgm gm jg jgm m ca calg lglp lpug ugm m pr prgc gcti tiss jg jgfg fgl l lamyafasgigcgm lgsgfg`. Jamngm tabri gcumtgmsi brgmn gcgm jgpgt lafi`gt sugtu parlgsgfg`gm jamngm parspactik ygmn fahi` fugs jgm tarimei tgmpg tabri ygmn lafgmjgsimyg, prgctic gcumtgmsi ygmn hgic hisg jipgsticgm tijgc gcgm taregpgi. 7

 

H. Trgctac-Trgctac Gcumtgmsi Lamuou Ca Zabri

Tgjg `gcicgtmyg pgrg g`fi gcgm sapgcgt gpghifg jicgtgcgm hg`wg kumnsi gcumtgmsi gtgu  prgctic pamegtgtgm gcumtgmsi jgfgl grti pamegtgtgm caogjigm ygmn har`uhumngm jamngm hismis ygmn sujg` jilufgi fglg, saogc gjgmyg caogjigm trgmsgcsi hismis, hg`cgm saogc gjgmyg ca`ijupgm sbsigf acbmbli lgmusig. Gcumtgmsi saogc sggt itu tarus harcalhgmn saogfgm jamngm parcalhgmngm acbmbli jgm salgci sal gcim m tilhuf tilhufmyg myg palisg palisg`gm `gm gmtgrg gmtgrg palifi palifici ci parusg parusg`gm `gm jamngm jamngm lgmgoa lgmgoalam. lam. Zilhuf Zilhufmyg myg ravbfu rav bfusi si imjust imjustri ri pgjg tg`um tg`um 7>>; oung oung lamil lamilhuf hufcgm cgm akac akac pbsiti pbsitikk tar tar`gj `gjgp gp parcal parcalhgmn hgmngm gm gcumtgmsi. gcumtg msi. Tgjg tg`um 70:1 umjgmn-umjgmn umjgmn-umjgmn partglg ji Imnnris Imnnris jicafugrcgm jicafugrcgm umtuc lamngtur  lamngtur  tamtgmn brngmisgsi jgm stgtus parusg`ggm. Jgfgl umjgmn-umjgmn itu jigtur tamtgmn calumncimgm  parusg`ggm lalimogl ugmn, lamnafugrcgm sg`gl, lalhgygr ugmn jgm jgpgt hartimjgc  sahgngilgm `gfmyg parbrgmngm. Tarusg`ggm jgpgt jihamtuc bfa` culpufgm hahargpg brgmn ygmn  hacarog harsglg-sglg jgfgl sugtu hgjgm. Cagjggm imifg` ygmn lamilhufcgm parfumyg fgpbrgm ,  hgic sahgngi imkbrlgsi jgm partgmnnumnogwghgm. Hahargpg lgsgfg` ygmn lamilhufcgm jiparfucgmmyg gcumtgmsi gjgfg` parcalhgmngm iflu yg ygmn mn ha haro rogf gfgm gm saja sajali lici cigm gm ea eapgt pgt,, ca cani nigt gtgm gm acbmb acbmbli lipum pum harca harcalh lhgm gmn n ja jali lici cigm gm eapgt eapgt jg jgm m lamilhufcgm lamil hufcgm harhgngi tacmic tacmic jgm pamargpgm pamargpgm sistal sistal gcumtgmsi gcumtgmsi jigmtgrg jigmtgrg parusg`gm-pa parusg`gm-parusg`g rusg`gm m jgfgl lafgcucgm prgctic gcumtgmsi gcumtgmsi sa`imnng sa`imnng lgsgfg` lgsgfg` cahamgrgm cahamgrgm jgm parhgmjimngm parhgmjimngm fgpbrgm caugmngm lamogji lgsgfg`. Cagjggm imi lamilhufcgm prgsgmncg mangtik hg`wg lgmgoalam jgpgt lamyusum fgpbrgm caugmngm sasugi jamngm ca`amjgc jgm capamtimngmmyg sa`imnng jig jgpgt lalgmipufgsi fgpbrgm caugmngm jgm gcihgtmyg fgpbrgm caugmngm jigmnngp curgmn harmifgi jgm sglpgi pumegcmyg pgjg tg`um 7954 pgjg lgsg japrasi hargt ji QUG. Gc`irmyg QUG lalhamtuc UAE (Uaeurity Axe`gmna Ebllissibm) sahgngi sgfg` sgtu falhgng ygmn hgmygc  lamjbrbmn lamjbr bmn taregpgimyg sugtu primsip gcumtgmsi ygmn hgcu. Jgri falhgng falhgng imi lumeufg` cbmsap, tabri, jgm parulusgm ― parulusgm ygmn sistalgtis tamtgmn tabri gcumtgmsi. Tgjg gwgf jiprgcticgmmyg gcumtgmsi hg`cgm sglpgi hahargpg tg`um calujigm tijgc gjg tabri gcumtgmsi. gcumtgmsi. Bfa` cgramg itu, brgmn hartgmyg umtuc gpg tabri gcumtgmsi, gcumtgmsi, safglg tijgc gjgmyg structur tabri gcumtgmsi kbrlgf lgcg ygmn tarogji gjgfg` hgmygcmyg gftarmgtik latbja pamegtgtgm ygmn harfgcu jgfgl prgcticmyg, salug harsikgt jiizimcgm sa`imnng lamyilhufcgm cahimnugm lgsygrgcgt. [armbm Cgl lamnulucgcgm kumnsi jgri gjgmyg tabri gcumtgmsi sahgngi haricut ? g.  Lamogj Lamogjii pangmngm pangmngm hgni falhgng falhgng pamyusu pamyusumgm mgm stgmjg stgmjgrt rt gcumtg gcumtgmsi msi jgfgl jgfgl lamyus lamyusum um stgmjgrmyg.  h. Lalharicgm cargmncg ruoucgm umtuc lamyafasgicgm lgsgfg` gcumtgmsi jgfgl `gf tijgc  gjgmyg stgmjgr rasli. e. Lamamtucgm jgfgl `gf lafgcucgm oujnlamt jgfgl pamyusumgm fgpbrgm caugmngm. j.  Lam Lamimn imncgt cgtcgm cgm palg`g palg`glgm lgm jgm caygcim caygcimgm gm pal palhgeg hgeg fgpbrg fgpbrgm m caugmng caugmngm m tar tar`gjg `gjgp p imkbrlgsi ygmn jisgoicgm fgpbrgm caugmngm. a. Lamimncgtcgm cugfitgs ygmn jgpgt jihgmjimncgm. Zabri larupgcgm cristgfisgsi jgri kamblamg alpiris ygmn tarogji ygmn jinglhgrcgm jgfgl  hamtuc jgfif-jgfif ygmn jisilpufcgm jgri kamblamg-kamblamg jgm jisgoicgm jgfgl hamtuc  8

 

cgfilgt-cgfilgt pamjac ygmn harfgcu saegrg ulul. Zabri higsgmyg jiglhif jgri harhgngi risat jali risat sa`imnng sglpgi pgjg sugtu casilpufgm ygmn jgpgt harfgcu umtuc salug, umivasgf, fbnis,, cbmsistam, fbnis cbmsistam, jgpgt jirglgfcgm, jirglgfcgm, bhoactik. bhoactik. Bhoactik Bhoactik pamafitigm pamafitigm gjgfg` kamblamg kamblamg sbsigf sbsigf jgm acbmbli. Kamblamg imi jicgoi, jitafiti, jgm fg`irfg` sugtu casilpufgm gtgu tasis, jgri risat jgm casilpufgm fgim jitalucgm gmtitasis jgm fg`irfg` simtasis sa`imnng lamncristgf lamogji tabri ygmn safgmoutmyg gcgm jicgoi harufgmn cgfi. Uapgmogmn sugtu tabri jgpgt lalpartg`gmcgm jiri jgm criticgm jgm varikicgsi, jig tatgp jimifgi tabri ygmn ebmkirl ebmkirl jgm  jgm lgsi` harfgcu. Zabri gcumtgmsi jgpgt harlgmkggt gpghifg rulusgm tabri itu jgpgt jiogjicgm sahgngi gfgt umtuc umt uc larglg larglgfcg fcgm m gpg ygmn ygmn ji`grg ji`grgpcg pcgm m lumnci lumncim m tar tarogj ogjii jilgsg jilgsg ygmn gcgm gcgm jgtgmn jgtgmn.. Cgf Cgfgu gu jalicigm `gfmyg lastimyg satigp mangrg `grus lalifici jgm laruluscgm tabri gcumtgmsimyg samjiri ygmn jisilpufcgm jgri cbmjisi jgm kamblamg acbmbli sbsigf ygmn jilificimyg hucgm lamnglhif gfi` sapamu`myg jgri susumgm tabri gcumtgmsi mangrg fgim. @grjihrbtb (lajig gcumtgmsi @grjihrbtb gcumtgmsi 7990) lamacgmcgm lamacgmcgm pamtimnmyg pamtimnmyg tabri gcumtgmsi. gcumtgmsi. Lamurut  hafigu gjg simygfalam ygmn harcalhgmn ygmn lamngmnngp hg`wg sabfg` tabri gcumtgmsi tijgc  jihutu`cgm. Gfgsgm ygmn lamjgsgri palicirgm imi gjgfg` hg`wg gcumtgmsi hucgmfg` larupgcgm sugtu jisipfim iflu ygmn jgpgt lamoafgscgm salug naogfg-naogfg gcumtgsi ji jgfgl prgcticmyg. Gcumtgmsi harsikgt tacmis jgm prbsajurgf jig sglg saparti lasim ygmn tijgc lalarfucgm cragsicragsi gtgu imisigtik hgru. Tgmjgmngm imi cafiru, tabri gcumtgmsi Tgmjgmngm gcumtgmsi jgpgt lalharicgm lalharicgm pamoafgsgm pamoafgsgm lamnamgi prgctic  prgctic  gcumtgmsi, lamogwgh jgm lamoafgscgm salug kamblamg ygmn lafgtgr hafgcgmni pamargpgm sugtu latbja jgfgl prgctic gcumtgmsi. Lisgfmyg, lamngpg parusg`ggm ygmn sgtu lamnnumgcgm latbja japrasigsi sajgmncgm parusg`ggm fgim lamnnumgcgm latbja ngris furus. Zabri jgpgt jijakimisicgm sahgngi `gsif palicirgm ygmn harjgsgrcgm latbja iflig` gtgu fbnicg. Zabri tarjiri jgri jug hgnigm ? 7. 

Gsulsi Gsul si-g -gsu suls lsii ta tarl rlgs gsuc uc ja jaki kimi misi si vg vgri righ ghaf af-v -vgr grig igha hafm fmyg yg jg jgm m fb fbni nicg cg yg ygmn mn lamn` la mn`uh uhumn umncg cgm m gmtgr gmtgrgg vg vgri righ ghaf af ta tars rsah ahut ut.. Gsul Gsulsi si-g -gsu suls lsi, i, ja jaki kimi misi si,, fb fbni nicg cg jiparnumgcgm umtuc lamngtur, lamngmgfisis, lalg`gli naogfg alparis ygmn lamogji  par`gtigm.

8.  @ilpumgm `ipbtasis-`ipbtasis ygmn pamtimn. Uajgmncgm `ipbtasis larupgcgm gmnngpgm gwgf jgri kamblamg gtgu lgsgfg` ygmn gcgm jigmgfisis. Zuougm jgri tabri gcumtgmsi gjgfg` lamoafgscgm jgm larglgfcgm prgctic gcumtgmsi. Zabr Zabrii gc gcum umtg tgms msii gc gcgm gm jg jgpg pgtt lamo lamoaf afgs gscg cgm m lamn lamngp gpgg pa paru rusg sg`g `ggm gm fa fahi hi` ` ea eamj mjar arum umn n lamnnu lam nnumgcg mgcgm m latbja latbja FIKB FIKB jgri jgri pgjg pgjg KIKB. KIKB. Zabri Zabri gcumtgm gcumtgmsi si gcgm jgpgt jgpgt lrlpra lrlprajic jicsi si gtgu gtgu lamalucgm naogfg gcumtgmsi ygmn haful jicatg`ui. Lisgfmyg tabri gcumtgmsi jgpgt lalharicgm `ipbt `ipbtas asis is lamna lamnamg mgii si sikg kgtt-si sikg kgtt pa paru rusg sg`g `ggm gm yg ygmn mn lalg lalgcg cgii FI FIKB KB ji jihg hgmj mjim imnc ncgm gm ja jamng mngm m lamnnumgcgm KIKB.

E. Jgsgr-Jgsgr Gcumtgmsi Uahgngi Zabri 5

 

7. Zabri Gcumtgmsi jgm Tarulusgmmyg g. Tamnartigm jgm Kumnsi Zabri Gcumtgmsi

Jgri jakimisi-jakimisi lamnamgi tabri jgm gcumtgmsi ji gtgs, jgpgt jifi`gt  hg`wg tabri gcumtgmsi tijgc fapgs jgri prgctic gcumtgmsi cgramg tuougm utglgyg gjgfg` lamoafgscgm prgctic gcumtgmsi jgm lalharicgm jgsgr hgni pamnalhgmngm  prgctic tarsahut. Zabri gcumtgm Zabri gcumtgmsi si gjgfg` gjgfg` susumgm susumgm cbmsap cbmsap,, jak jakimi imisi, si, jgfif jgfif ygmn ygmn lamygo lamygoicg icgm m saegrg sae grg sistal sistalgti gtiss nglhgr nglhgrgm gm kambla kamblamg mg gcumtgm gcumtgmsi si ygmn lamoaf lamoafgsc gscgm gm `uhumng `uhumngm m gmtgrvgrig gmtgr vgrighaf haf jamngm vgrighfa fgimmyg jgfgl structur gcumtgmsi jamngm lgcsuj jgpgt laoafgscgm jgm larglgfcgm kamblamg ygmn lumncim gcgm lumeuf. @amjricsam lamifgi tabri gcumtgmsi sahgngi sgtu susumgm primsip ulul gcgm jgpgt? 7. Lalharicgm cargmncg geugm ygmn ulul jgri lgmg prgctac gcumtgmsi jimifgi. 8.  Zabri gcumtgmsi ygmn jiruluscgm tijgc gcgm lglpu lamnicuti parcalhgmngm acbmbli, sbeigf, tacmbfbni, jgm iflu pamnatg`ugm ygmn jalicgigm eapgt. Zabri Gcumtgmsi lumncim jgpgt jicgtgcgm sahgngi sugtu cbmsap lbjarm oicg jihgmjimncgm jamngm tabri-tabri ygmn fgim saparti lgtalgticg gtgu kisic. E`glhars (799:) (79 9:) harpam harpamjgpg jgpgtt hg`wg hg`wg gcumtg gcumtgmsi msi jicalh jicalhgmnc gmncgm gm jgri jgri lbjaf lbjaf ygmn spasik spasikic  ic   hucgmmyg jicalhgmncgm saegrg sistalgtic jgri tabri ygmn tarstructur. Fahi` fgmout E`glhars lamygtgcgm?  Gcumtgmsi tafg` jinglhgrcgm sahgngi g hbjy bk prgetiea ygmn  jica jicalh lhgm gmnc ncgm gm sa sahg hgng ngii gm gmnn nngp gpgm gm ta tar` r`gj gjgp gp ca cahu hutu tu`g `gm m pr prgc gcti ticc hu hucg cgmm mmyg yg jicalhgmncgm jgri palicirgm ygmn sistalgtic jgm taramegmg. Nbfjharn (79:9) oung sapamjgpgt Nbfjharn sapamjgpgt jamngm E`glhars E`glhars hg`wg gcumtgmsi tijgc  jijgsgrcgm pgjg egrg-egrg ygmn sitalgtis. Nbfjharn lamygtgcgm? Zijgc gjg tabri gcumtgmsi ygmn ji`gsifcgm jgri paribja Tgeibfi sglpgi gwgf  ghgj 79. Harhgngi usufgm tamtgmn tabri lumeuf jisgmg- simi, tatgpi tijgc sgtupum  ygmn lamalpgtcgm gcumtgmsi pgjg egrg-egrg ygmn sistalgtis. Lascipum Gcumtgmsi tijgc jgpgt jicgtgcgm sahgngi iflu pamnatg`ugm lurmi, gc gcumt umtgm gmsi si lumn lumnci cim m jgpgt jgpgt jicgt jicgtgc gcgm gm sa sahg hgng ngii if iflu lu pa pamna mnatg tg`ug `ugm m sb sbsi sigf gf ( sbeigf   seiamea).  seiamea ). Uaparti `gfmyg iflu sbsigf fgimmyg, cbmsap gcumtgmsi tijgc jijgsgrcgm pgjg cahamgr caha mgrgm gm ygmn ygmn si sikgt kgtmyg myg umivar umivarsgf sgf (Nfgut (Nfgutiar iar gmj Qmjarj Qmjarjbwm, bwm, 799:). 799:). Cbmsap Cbmsap gcumtgmsi lamngcgr pgjg sistal mifgi lgsygrgcgt jilgmg gcumtgmsi jiprgctaccgm. Bfa` cgramg Bfa` cgramg prascr prascrips ipsii gcumtgm gcumtgmsi si jicalh jicalhgmng gmngcgm cgm umtuc umtuc lalaeg` lalaeg`cgm cgm lgsgfg`-lgsgfg` c`usus, tabri ygmn lamjgsgrimyg oung jicalhgmncgm harjgsgrcgm lbjaf-lbjaf ygmn c`usus. Uaegrg ulul, kumnsi utglg jgri tabri gcumtgmsi gjgfg` :

 

ultuc lalharicgm cargmncg pamnalhgmngm ija-ija hgru jgm lalhgmtu prbsas  palifi`gm gcumtgmsi (Lgt`aws gmj Tararg, 7995). [armbm Cgl (790;) [armbm (790;) lamnal lamnalucgc ucgcgm gm kumnsi kumnsi jgri jgri gjgmyg gjgmyg tabri tabri gcumtgm gcumtgmsi si sahgngi haricut? 7. 7.La Lamo mogj gjii pa pang ngmn mngm gm hg hgni ni fa falh lhgn gngg pa pamy myus usum um st stgm gmjg jgrr gc gcum umtg tgms msii lamy lamyus usum um stgmjgrmyg. 8.Lalharicgm cargmncg ruoucgm umtuc lamyafasgicgm lgsgfg` gcumtgmsi jgfgl `gf tijgc gjgmyg stgmjgr rasli. 5.Lamamtucgm 5.Lama mtucgm hgtgs jgfgl `gf lafgcucgm ‖oujnlamt“ ‖oujnlamt“ jgfgl  jgfgl pamyusumgm fgpbrgm caugmngm. :.Lamimncgtc :.Lami mncgtcgm gm palg`glgm palg`glgm jgm caygcimgm caygcimgm palhgeg palhgeg fgpbrgm fgpbrgm tar`gjgp tar`gjgp imkbrlgsi imkbrlgsi ygmn jisgoicgm fgpbrgm caugmngm. 1.Lamimncgtcgm cugfitgs jgpgt jiparhgmjimncgm. Uajgmncgm @amjricsam Uajgmncgm @amjricsam (7908) lamnalucgcgm lamnalucgcgm canumggm canumggm tabri gcumtgmsi sahgngi haricut? 7.Lalharicgm cargmncg ruoucgm sahgngi jgsgr umtuc lamifgi prbsajur jgm prgctac  gcumtgmsi. 8.Lalharicgm pajblam tar`gjgp prgctac jgm prbsajur gcumtgmsi ygmn hgru. 8. Uikgt Zabri Gcumtgmsi Lamurut G`laj Hafcgbui ygmn lamygtgcgm hg`wg tijgc gjg tabri gcumtgmsi ygmn famncgp pgjg satigp curum wgctu. Bfa` cgramg itu tabri gcumtgmsi `grus oung lamegcup salug fitargtura gcumtgmsi ygmn laharicgm pamjacgtgm ygmn harhajg-hajg sgtu sglg fgim. Uamg Uamgjg jg jamn jamngm gm casi casilp lpuf ufgm gm ji gt gtgs gs  Glariegm Geebumtimn Gssbeigtibm’s Ebllittaa bm Ebmeapts gmj Utgmjgrj kbr Axtarmgf Xapbrts ygmn Xapbrts ygmn lamyahutcgm hg`wg? 7.  Zijgc gjg tabri gcumgtgmsi gcumgtgmsi caugmngm ygmn famncgp famncgp ygmn lamegcup jgm lalamu`i lalamu`i caimngimgm salug cagjggm jgm wgctu jamngm akactik, bfa` cgramgmyg. 8.  Ji jgfgl jgfgl fitarg fitargtur turaa gcumtgm gcumtgmsi si caugmng caugmngm m ygmn ygmn gjg hucgm hucgm tabri tabri gcumtgm gcumtgmsi si tat tatgpi gpi culpufgm tabri ygmn jgpgt jiruluscgm lamngtgsi parhajggm-parhajggm parsygrgtgm ygmn jiimnimcgm pgrg palgcgi fgpbrgm caugmngm. Jgfgl parulusgm tabri gcumtgmsi tijgc gpgt `gmyg lamngmjgfcgm tabri gmsie`, `grus lamnnumgcgm lamnnumgcgm fitargtur fitargtur gcumtgmsi jgm jisipfim jisipfim iflu ygmn rafavgm. Mglum tabri gc gcum umtg tgms msii laru larupg pgcg cgm m imst imstru rula lam m yg ygmn mn sg sgmn mngt gt pa pamt mtim imn n jg jgfg fgl l lamy lamyus usum um jg jgm m lalvarikicgsi primsip gcumtgmsi ygmn jinumgcgm jgfgl pamyusumgm fgpbrgm caugmngm umtuc jisgoicgm pgjg pgrg palgcgimyg. 5. Taribjisgsi Zabri Gcumtgmsi Nbjkray jcc(7998) lalhugt paribjisgsi tabri gcumtgmsi sahgngi haricut ? 1

 

g. Try-tabry paribj(79:8-7044) Tgrgngffb lamngtgcgm hg`wg tijgc gjg tabri gcumtgmsi ygmn jiruluscgm saogc   pgeibfi sglpgi pgjg gwgf ghgj ca 79. cgfgupm gjg sgrgm sgrgm gtgu parmygtggm ―   parmygtggm haful jgpgt jinbfbmncgm sahgni tabri gtgu parmygtggm ygn sisitalgtis.  h. Namargf seaimtikie paribj(7044-7911) Jgfgl paribja imi sujg` gjg tabri gcumtgmsi ygmn pamacgmgmmyg gjg cargmncg carog umtuc lamoa3fgsc lamoa3fgscgm gm jgm lamnalhgmncgm lamnalhgmncgm prgctac gcumtg gcumtgmsi. msi. Gcuymtgmsi jicalh jic alhgmnc gmncgm gm harjgs harjgsgrc grcgm gm latbja latbja alpiri alpiriss ygmn lamnut lamnutglg glgcgm cgm pamngl pamnglgtg gtgm m sa`gri sa` gri `gri gtgu gtgu ragfit ragfitgs gs hucgm hucgm harjgs harjgsgrc grcgm gm pgjg pgjg fbnicg fbnicg.. Fgpbrg Fgpbrgm m GGG (‖G Zamtgtiva stgtlamt bk gegumtimn primeipfas gkkaetimn ebrpbrgta rapbrt“) pgjg tg`um 79 7950 50 sa sart rtgg fg fgpb pbrg rgm m GIET GIETG G ta tamt mtgm gmn n Gstg Gstgtl tlam amtt bk ge gegu gumt mtim imn n pr prim imei eipf pfas as (sgmjars,`gtkiafj gmj lbbra) larupgcgm jug ebmtb` parulusgm tabri gcumtgmsi  harjgsgrcgm latbja alpiris gtgu jisahut arg namargf seaimtikie. e. Mbrlgtika   paribj (791;-79>4) Jgfgl paribja imi parulusgm gcumtgmsi lamebhg laruluscgm mbrlg mbrlg gtgug  prgctac gcumtgmsi ygmn hgic. Cgfgu jgfgl parija imi hgngilgmg sa`grusmyg jifgcucgm w`gt s`bufj ha pgjg paribja imi lumeuf critic tar`gjgp cbmsap `istbriegf ebst jgm pamjucumn gjgmyg ebmeaptugf krglawbrc. Hahargpg trhitgmn fgpbrgm pgjg arg arg imi imi gj gjgf gfg` g` gm imqui imquiry ry imtb imtb t`a t`a mgtur mgturaa bk ge geeb ebumt umtim imn n bf bfa` a` nb nbjha jharn rn ygmn ygmn jitarhitcgm pgjg tg`um 79;1. GGG lamarhitcgm g stgtlamt bk hgsie geebumtimn tabry. j. Upaeikie seiamtikie tparibj (79>4-sacgrgmn) Taribja imi jisahut oung pbsitiva arg jisimi tabri gcumtgmsi tijgc eucup `gmyg sikgt mbrlgtik sgog tatgpi `grus jiuoi cahamgrgmmyg. Mbrlg jimifgi suhoactik ogji `grus jiuoi saegrg pbsitik. Tamjacgtgm mbrlgtik jicritic cgramg? 7) Zabri mbrlgtik tijgc lafihgtcgm pamnuoigm `ipbtasg 8) Zabri mbrlgtik jijgsgrcgm pgjg partilhmngm suhoactik :. Tarulusgm Zabri Gcumtgmsi Jgfgl fitar Jgfgl fitargtu gtura ra jicamg jicamgff hahargp hahargpgg pamjacgt pamjacgtgm gm jgfgl jgfgl larulu laruluscg scgm m tabri tabri gcumtg gcu mtgmsi msi.. Lgsimn Lgsimn lgsimn lgsimn pamufi pamufiss lalhar lalharicg icgm m latbja latbja ygmn jii jiicut cutimy imyg. g. Jgf Jgfgl gl lgcgf` imi citg gcgm lalgcgi pamoafgsgm jgri hafcgbui tamtgmn pamjacgtgm jgfgl  parugm tabri gcumtgmsi sahgni haricut? g. Tamjacgtgm imkbrlgf ygmn jihgni jgfgl? 7) Tamjacgtgm Mbm-tabritis, Haru Ha rupg pg pa pamja mjacg cgtg tgm m prgn prgnlg lgti tiss jg jgm m pa pamja mjacg cgtg tgm m bt btbr brit itar ar.. Ta Tamj mjacg acgtg tgm m  prgnlgtis tarjiri jgri pamyusumgm tabri ygmn jitgmjgi jamngm pamyasugigm tar`gjgp prgctic sasumnnu`myg, ygmn harlgmkggt umtuc lalhari sgrgm sbfusi  prgctis. Tamjacgtgm Tamjac gtgm btbritar jgfgl pamyusumgm tabri gcumtgmsi ygmn ululmyg jinumgcgm jinumgc gm bfa` brngmisgsi brngmisgsi prbkasi tarjiri jgri pamygoigm saoulfg` saoulfg` pargturgm pargturgm  prgctic-prgctic gcumtgmsi. ;

 

8) Tamjacgtgm btbritar Jgfgl Jgf gl latbja latbja imi ygmn jirulu jirulusco scogm gm tabri tabri gcumtg gcumtgmsi msi gjgfg` gjgfg` brngmi brngmisgi sgi  prbkasi ygmn lamnafugrcgm parmygtggm parmygtggm ygmn lamngtur prgctac  gcumt gcu mtgms gmsi. i. Hi Higs gsgmy gmygg brng brngmi misg sgsi si ta tatg tgp p lalp lalpar ar`g `gti ticg cgm m gs gspa pac c pr prgct gctis is jg jgm m  prgnlgtis, sa`imnng pamjacgtgm btbritar oung jinbfbmncgm sahgngi prgnlgtis. 5)  Tamjacgtgm Zabritis Jajuctik  Tamjacgtgm imi jilufgi jamngm gsulsi gtgu jgfif jgsgr gcumtgmsi jgm cbmcfusi fbnis fbn is ygmn ygmn jiparb jiparbfa` fa` jgri jgri saoulf saoulfg` g` primsi primsip p gcumtg gcumtgmsi msi umtuc umtuc lamygo lamygoicg icgm m  patumouc jgm jgsgr hgni pamnalhgmngm tacmic-tacmic gcumtgmsi safgmoutmyg. Tamjacgtgm imi harnargc jgri cbmjisi ygmn harsikgt ulul (gsulsi jgsgr tamtgmn fimncumngm gcumtgmsi) ca cbmjisi spasikic (partglg, primsip-primsip gcumtgmsi jgm cajug tacmic-tacmicgcumtgmsi). Imjuctik  Tamjacgtgm Tamjacg tgm imi jilufgi jilufgi jamngm sargmncgigm sargmncgigm pamnglgtgm pamnglgtgm tar`gjgp tar`gjgp imkbrlgsi imkbrlgsi caugmng cau gmngm m jgri jgri hismis hismis parusg parusg`ggm `ggm jgm safgmo safgmoutm utmyg yg gcgm jiparb jiparbfa` fa` rulusg rulusgm, m, ngngsg ngn gsgm, m, sartg sartg primsi primsip-pr p-prims imsip ip gcumtg gcumtgmsi msi jgm pamngl pamnglgtg gtgm m tar tarsah sahut ut jamngm jamngm lamnnu lam nnumgcg mgcgm m jgsgr jgsgr `uhumng `uhumngm m ygmn ygmn tar tarogj ogjii saegrg saegrg harufg harufgmn. mn. Grnula Grnulamtg mtgmsi msi imjuct imj uctik ik jicgtg jicgtgcgm cgm lalhgwg lalhgwg catarg catargmngm mngm-cat -catarg argmngm mngm ygmn harsik harsikgt gt c`usus c`usus (imkbrlgsi ygmn lamnnglhgrcgm `uhumngm harufgmn-ufgmn) ca sugtu hamtuc  ygmn ygmn har harsik sikgt ulul ulul (jgf jgfif-jg f-jgffif jgm jgm pr priimsi msip-pr p-priimsi msip gc gcum umttgmsi gmsi). ). Atis Hgnigm utglg pamjacgtgm atis tarjiri jgri cbmsap cawgogrgm (kgirmass), cagjifgm (ousti (ou stiea) ea),, casail casailhgmn hgmngm gm (aquit (aquity), y), jgm cahamgr cahamgrgm gm (tr (trut` ut`). ). Oustie Oustieaa sahgngi sahgngi  parfgcugm ygmn sailhgmn tar`gjgp safuru` pi`gc ygmn harcapamtimngm, trut` sahgngi pafgpbrgm caugmngm ygmn gcurgt jgm hamgr tgmpg gjgmyg casgfg`gm imtarpratgsi, jgm kgirmass sahgngi pamygoigm ygmn wgogr, tijgc hisg, jgm tijgc  lali`gc. Ubsibfbnis Tamjacgtgm imi lamacgmcgm pgjg gcihgt-gcihgt sbeigf ygmn jitilhufcgm tacmictacmic gcumtgmsi ygmn larupgcgm parfugsgm cbmsap cawgogrgm ygmn jimglgcgm sbeigf wafkgra (casaog`targgm sbeigf). Tamjacgtgm imi lamngsulsicgm gjgmyg mifgi-mifgi sbeigf ygmn lgpgm ygmn jgpgt jinumgcgm sahgngi eritarig jgfgl  pamyusumgmtabrigcumtgmsi. Acbmblis Tamjacgtgm Tamjacg tgm imi lamacgmcgm lamacgmcgm pgjg pamnamjgfigm pamnamjgfigm parifgcu parifgcu imjiegtbrimjiegtbr-imjicg imjicgtbr  tbr  acbmbli lgcrb, ygmn jigcihgtcgm bfa` harhgngi prgctac gcumtgmsi. Eritarig ulul ygmn jinumgcgm jgfgl pamjacgtgm acbmbli lgcrb gjgfg` (7) cahiogcgm jgm tacmic gcumtgmsi ygmn jinumgcgm `grus lamygoicgm ragfitgs acbmbli jgm (8) palifi palifi`gm `gm tacmic tacmic-ta -tacmi cmic c gcumtgm gcumtgmsi si `grus `grus harngm harngmtum tumn n pgjg cbmsac cbmsacuams uamsii acbmblic. Acfatic  Tamjacg Tam jacgtgm tgm imi larupg larupgcgm cgm sugtu sugtu `gsif `gsif utglg utglg harhgn harhgngi gi upgyg upgyg imjivi imjiviju ju jgm  prbkasi lgupum brngmisgsi palarimtg`gm jgfgl pgrtisipgsimyg umtuc  lamatgpcgm cbmsap-cbmsap jgm primsip-primsip jgfgl gcumtgmsi.

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`ttp?//uziac.hfbnspbt.ebl/8449/45/pamjacgtgm-trgjisibmgf-jgfgl parulusgm.`tlf  Kamg Jasi Fgstgmtri MIL? 5547:414:> J. Zabri Gcumtgmsi Mbrlgtiva

Zabri gcumtgmsi mbrlgtiva jisahut oung tabri prascriptik, ygmn lamebhg lamogwgh  partgmyggm ‖gpg ygmn salastimyg“. Jisimi gcumtgmsi jigmnngp sahgngi mbrlg pargturgm ygmn `grus jiicuti tijgc pajufi gpgcg` harfgcu gtgu jiprgctaccgm sacgrgmn gtgu tijgc. Zabri mbrlgt Zabri mbrlgtiva iva harusg harusg`g `g umtuc umtuc lalhamg lalhamgrcg rcgm m tamtgm tamtgmn n gpg ygmn sa`gru sa`grusmy smygg jipr jiprgct gctac accgm cgm,, li lisg sgfm fmyg yg pa parm rmyg ygtg tggm gm yg ygmn mn lamya lamyahu hutc tcgm gm hg`wg hg`wg fg fgpbr pbrgm gm ca caugm ugmng ngm m sa`grusmyg jijgsgrcgm pgjg latbja pamnucurgm gctivg tartamtu. Lamurut Mafsbm (79>5) jgfgl fitargtura fitargtura gcumtgmsi gcumtgmsi tabri mbrlgtiva sarimn jimglgcgm tabri gpribri gpribri   (grtimyg jgri sahgh ca gcihgt gcihgt gtgu harsikgt jajuctik). jajuctik). Gfgsgmmyg Gfgsgmmyg tabri mbrlgtiva mbrlgtiva hucgm ji`gsifcgmjgri ji`gsifcgmjgri  pamafitigm alpiris, tatgpi ji`gsifcgm jgri canigtgm ‖ sali-rasagre`  sali-rasagre`“. “. Zab Zabri ri mbrlgt mbrlgtiva iva `gmyg lamyahutcgm lamyah`ipbtasis utcgm `ipbtasis `ipbt asis tamtgmn tamtg mngwgf hgngilgmg hgngil gmg gcumtgmsi gcumtgmsi tabri sa`grusmyg sa`gru smyg jiprgctaccg jiprg ctaccgm m tgmpg lamnuoi tarsahut. Tgjg parcalhgmngmmyg, gcumtgmsi mbrlgtiva  haful lamnnumgcgm pamjacgtgm imvastingsi, jgm eamjarumn jisusum umtuc lamn`gsifcgm  pbstufgt gcumtgmsi. Tarulusgm Tarulu sgm gcumtgm gcumtgmsi si mbrlgt mbrlgtiva iva lamegpg lamegpgii lgsg lgsg caalgs caalgsgm gm pgjg tg`um tg`um 7914 7914 jgm79;4g jgm7 9;4gm. m. Uafglg Uafglg paribj paribjaa imi parulu paruluss gcumtgm gcumtgmsi si fahi` fahi` tar tartgr tgric ic pgjg racbla racblamjgs mjgsii cahiogcgm jgmgpg ygmn sa`grusmyg jifgcucgm, hucgm gpg ygmn sacgrgmn jiprgctaccgm. Tgjg paribja tarsahut, tabri mbrlgtiva fahi` harcbmsamtrgsi pgjg? 7. Tameiptggm fghg sasumnnu`myg (trua (trua imebla) imebla) Zabri imi harcbmsamtrgsi pgjg pameiptggm pamnucur tumnngf ygmn umic jgm hamgr umtuc  gctivg gct ivg jgm fghg. fghg. Lascip Lascipum um jalici jalicigm, gm, tijgc tijgc gjg casapg casapgcgt cgtgm gm tar tar`gjg `gjgp p gpg ygmn ygmn jilgcsuj jamngmpamnucur mifgi jgm fghg ygmn hamgr. 8. Tamnglhifgm caputusgm (jaeisibm (jaeisibm usakufmass) usakufmass) Ta Tamja mjacg cgtg tgm m imi imi lamng lamngmn mnngp ngp hg hg`w `wgg tuou tuougm gm jgsgr jgsgr jg jgri ri gc gcum umtg tgms msii gj gjgf gfg` g` umtuc  umtuc  lalhgmtu prbsas pamnglhifgm caputusgm jamngm egrg lamyajigcgm jgtg gcumtgmsi ygmn rafavgm gtgu harlgmkggt. Tgjg cahgmygcgm cgsus, tabri imi jijgsgrcgm pgjg cbmsap acbmbli cfgsic tamtgmn fghg jgmcalgclurg jgmcal gclurgm m (wagft` wagft`)) gtgu gtgu cbmsap cbmsap acbmbli acbmbli pamnglh pamnglhifg ifgm m caputu caputusgm sgm rgsibm rgsibmgf. gf. Hi Higs gsgm gmyg yg cb cbms msap ap ta tars rsah ahut ut jijgs jijgsgr grcg cgm m oung oung pg pgjg jg pamya pamyasu sugi gigm gm ra raca cami mimn mn cgr cgram amgg  pamngru` imkfgsi gtgu mifgi pgsgr jgri gctivg. Zabri imi pgjg jgsgrmyg larupgcgm tabri  pamnucurgm gcumtgmsi. Zabri tarsahut harsikgt mbrlgtiva cgramg jijgsgrcgm pgjg gmnngpgm? g. Gcumtgmsi sa`grusmyg larupgcgm systal pamnucurgm 0

 

 h. Fghg jgm mifgi jgpgt jiucur saegrg tapgt e. Gcumtgmsi caugmngm harlgmkggt umtuc pamnglhifgm caputusgm acbmbli j. Tgsgr tijgc akisiam (jgfgl pamnartigm acbmbli) a. Gjg hahargpg pamnucur fghg ygmn umic. Cgramg tabri mbrlgtik jigmnngp larupgcgm pamjgpgt prihgji ygmn suhyrctik lgcg tijgc hisg jitarilg hanitu sgog, `grus jgpgt jiuoi saegrg alpiris alpiris gngr lalifici lalifici jgsgr  tabri ygmn cugt. Tamjucumn tabri imi higsgmyg lamnnglhgrcgm systal gcumtgmsi ygmn ji`gsi ji` gsifcg fcgm m sahgng sahgngii sasugt sasugtu u ygmn ygmn ijagf, ijagf, laracbl laracblamjg amjgsic sicgm gm pamnngmt pamnngmtigm igm systal systal gcumtgmsi ebst `istbrias jgm palgcgigm tabri mbrlgtik bfa` salug pi`gc. A. Zabri Gcumtgmsi Tbsitik

Zabri gcumtg Zabri gcumtgmsi msi pbsit pbsitik ik harcal harcalhgmn hgmn sairim sairimn n chutu` chutu`gm gm umtuc umtuc lamoaf lamoafgsc gscgm gm jgm lalprajicsi ragfitgs prgctac-prgctac gcumtgmsi ygmn gjg ji jgfgl lgsygrgcgt. Zabri gcumtgm gcum tgmsi si pbsiti pbsitikk harusg harusg`g `g umtuc umtuc lamoaf lamoafgsc gscgm gm kambla kamblamg mg gcumtg gcumtgmsi msi yigmn yigmn jig jiglgt lgtii  harjgsgrcgm pgjg gfgs gm-gfgsgm ygmn lamyahghcgm tarogjimyg sugtu paristiwg. Jamngm cgtg cgtg fgim, fgim,  Tbsitiva Geebumtimn Z`abry (TG (TGZ) Z) jilgcs jilgcsujcg ujcgm m umtuc umtuc lam lamoaf oafgsc gscgm gm jgm lalpra lal prajic jicsi si cbmsacua cbmsacuamsi msi ygmn tarogj tarogjii oicg oicg lgmgoa lgmgoarr lamamt lamamtucgm ucgm pif pifi`g i`gm m tar tartam tamtu. tu. Tamoafgsgm jgm prajicsi jgfgl TGZ jijgsgrcgm pgjg prbsas cbmtrgc (ebmtrgetimn ( ebmtrgetimn prbeass) prbeass) gtgu `uhumngm cagnamgm (gnamey ( gnamey rafgtibms` rafgtibms`ip ip)) gmtgrg lgmgoar jamngm cafblpbc fgim saparti imvastbr, crajitbr, gujitbr, pi`gc pamnafbfg pgsgr lbjgf jgm imstitusi palarimtg` (^gtts jgm _illarlgm, 790;). TGZ fahi` harsikgt jascriptik hucgm prasciptik. Zijgc saparti tabri mbrlgtiva ygmn jijgsgrcgm pgjg prals hg`wg lgmgoar gcgm lalgcsilulcgm fghg gtgu calgclurgm umtuc capamtimngm parusg`ggm , tarbi pbsitik jijgsgrcgm pgjg pralis hg`wg imjiviju safg safgfu fu harti hartimj mjgc gc gt gtgs gsjgs jgsgr gr lbti lbtivg vgsi si prih prihgj gjii ( safk saacimn lbtivas) lbtivas) jg jgm m ha haru rusg sg`g `g lalgcsilulcgm caumtumngm prihgji. ^gtts jgm _illarlgm harpamjgpgt hg`wg pralis lgcsilisgsi fghg jgfgl cbmtacs tabri mbrlgtik tijgc tarhucti jgm ogu` jgri hucti alpiris. Critic utglg laracg tar`gjgp tabri mbrlgtiva gjgfg` tabri tarsahut jijgsgrcgm  pgjg partilhgmngm mifgi (vgfua oujnlamt ). ). ^gtts jgm _illarlgm harpamjgpgt hg`wg  parulusgm tabri `grus hatuf-hatuf hahgs partilhgmngm mifgi jgm lamacgmcgm pgjg cahutu`gm gcgm pamacgtgm hgru.`gf imi jgpgt jifi`gt jgfgl parmygtggm laracg sahgngi  haricut ? Zuougm jgri tabri gcumtgmsi pbsitik gjgfg` umtuc lamoafgscgm (tb ( tb axpfgim) axpfgim) jgm lalprajicsicgm (tb (tb prajiet ) prgctac gcumtgmsi……. Tamoafgsgm hargrti lalharicgm gfgs gm-gfgsgm gm-gfg sgm tar`gjgp tar`gjgp prgctac prgctac ygmn jiglglti. jiglglti. Lisgfmyg, tabri gcmtgmsi gcmtgmsi pbsitik pbsitik harusg`g harusg`g lamoaf lam oafgsc gscgm gm lamngpg lamngpg parusg parusg`gg `ggm m tatgp tatgp lamnnum lamnnumgcg gcgm m gcumtgm gcumtgmsie siebst bst `istbr `istbrias ias jgm lamngp lam ngpgg parusg parusg`gg `ggm m tartam tartamtu tu lamnuh lamnuhg` g` tgctic tgctic gcumtg gcumtgmsi msi laracg laracg..  Trajisi tar`gjgp  prgctic gcumtgmsi hargrti tabri harusg`g lalprajicsi kamblamg ygmn haful jiglgti. Laracg oung Laracg oung lamoaf lamoafgsc gscgm gm hg`wg hg`wg ‖tabri ‖tabri,, sahgng sahgngilg ilgmg mg ygmn ygmn cgli cgli ngmhgr ngmhgrcgm cgm lamn`g lam n`gsif sifcgm cgm prascr prascrips ipsii (rasap (rasap)) umtuc umtuc prgcta prgctac c gcumtgm gcumtgmsi si tat tatgpi gpi harcgi harcgitgm tgm jamngm jamngm  pamoafgsgm tar`gjgp prgctac gcumtgmsi“. 9

 

Tamj Tamjac acgt gtgm gm pbsi pbsiti tikk gt gtgu gu alpi alpiri riee ha harc rcgi gitg tgm m ja jamn mngm gm us usg` g`gg lamn lamnuo uoii gt gtgu gu lamn`uhumncgm lamn`uh umncgm calhgfi `ipbtasis `ipbtasis gtgu tabri jamngm pamngfglgm pamngfglgm gtgu kgctg-kgctg kgctg-kgctg jumig mygtg. Tamafitimg Tamafitimg cgumtgmsi cgumtgmsi pbsitik pbsitik jikbcuscgm jikbcuscgm pgjg pamnuoigm alpirie alpirie tar`gjgp tar`gjgp gsulsigsulsigsulsi gsu lsi ygn jihugt jihugt bfa` bfa` tabri tabri gcumtg gcumtgmsi msi mbrlgt mbrlgtiva iva.. Lisgfm Lisgfmyg yg jamngm jamngm lamnnum lamnnumgcg gcgm m cuasibm cuas ibmar ar jgm tacmic tacmic survay survay fgimmyg fgimmyg,, pamafi pamafiti ti gcgm gcgm lamnuo lamnuoii sicgp sicgp lgmgoa lgmgoarr tar tar`gj `gjgp gp lgmkggt latbja gtgu tacmic gcumtgmsi tartamtu. Tamjacgtgm c`usu jgpgt jifgcucgm jamngm egrg lamsurvay pamjgpgtgmpamjgpgtg pamjgpgtgmpamjgpgtgm m gmgfisis gmgfisis caugmngm, lgmgoar hgmc gtgu gcumtgm tar`gjgp tungs gtgu cgsus tartamtu ygmn jihugt pamafiti (lisgfmyg prajicsi cahgmncrutgm, caputusgm lalhafi gtgu lamougf sg`gl, jff). Tamjacgtgm fgim ygmn jgpgt jinumgcgm Tamjacgtgm jinumgcgm gjgfg` jamngm lamnuoi grti pamtimn butput gcumtgmsi ji pgsgr. Jamngm jalicigm tabri gcumtgmsi pbsitik lalifici kbeus acbmbli jgm  harusg`g lamogwgh parmygtggm saparti ? -  Gpgcg` Gpgcg` higyg higyg ygmn jicafu jicafugrc grcgm gm umtuc umtuc lalaif lalaifi` i` latbja latbja gcumtg gcumtgmsi msi sasugi sasugi jamngm jamngm lgmkggt ygmn jiparbfa`2 -  Gp Gpgc gcg` g` higy higygg ra ranu nufg fgsi si jg prbs prbsas as pa pama mamt mtug ugm m st stgmj gmjgr gr gc gcumt umtgm gmsi si sa sasu sugi gi ja jamng mngm m lgmkggtmyg2 - Gpgcg` fgpbrgm caugmngm harpamngru` tar`gjgp sg`gl2 Qmtuc lamogw Qmtuc lamogwgh gh parmygt parmygtggm ggm tarsah tarsahut ut tabri tabri gcumtg gcumtgmsi msi pbsiti pbsitikk lamnnum lamnnumgcgm gcgm gsulsi gsulsi sahgngi haricut ? -  Lgmg Lgmgoa oar, r, imva imvast stbr br,, craji crajitb tbr, r, jg jgm m imji imjivi viju ju fg fgim im harsi harsikg kgtt rg rgsi sibmg bmgff jg jgm m harus harusg` g`gg lalgcsilulcgm capugsgm. -  Lgmgoar lalifici cahahgsgm umtuc lalifi` latbja gcumtgmsi ygmn lalgcsilulcgm capugs cap ugsgm gm laracg laracg gtgu gtgu lamnuhg lamnuhg` ` cahiogc cahiogcgm gm prbjuc prbjucsi, si, imvast imvastgsi gsi jgm pamjgmg pamjgmggm gm  parusg`ggm umtuc lalgcsilucgm capugsgm laracg. - Lgmgoar lamnglhif timjgcgm ygmn lalgcsilulcgm mifgi parusg`ggm. Gtgs jgsgr parmygtggm jgm gsulsi tarsahut tabri gcumtgmsi pbsitik harusg`g lamnuoi ting `ipbtasis sahgngi haricut ? - @ipbtasis Xamegmg Hbmus ( Hbmus Tfgm @ypbt`asis) @ypbt`asis) Lgmgoar parusg`ggm jamngm hbmus tartamtu eamjarumn fahi` lamyucgi latbja ygmn lamimncgtcgm fghg paribja harogfgm. Tifi`gm tarsahut ji`grgpcgm jgpgt lamimncgtcgm mifgi sacgrgmn hbmus ygmn gcgm jitarilg sagmjgimyg cblita cblpamsgsi jgri jawgm jiractur tijgc lamyasugicgm jamngm latbja ygmn jipifi` (^gtts jgm _illarlgm, 7994) - @ipbtasis `utgmn gtgu acuitgs ( Jaht/Aquity @ypbt`asis) @ypbt`asis) Lgcim timnni Lgcim timnni rgsib rgsib `utgmn `utgmn gtgu gtgu acuitgs acuitgs parusg parusg`gg `ggm m lcim lcim hasgr hasgr calumnc calumncimg imgm m hgni lgmgoar umtuc lalifi` latbja gcumtgmsi ygmn jgpgt lamgiccgm fghg. Lgcim timnni rgsib rgs ib `utgmn `utgmn gtgu gtgu acuitgs acuitgs lgcim lgcim jacgt jacgt parusg parusg`gg `ggm m jamngm jamngm hgtgs hgtgs parogm parogmoig oigm m gtgu gtgu 74

 

 pargturgm crajit (Cgfgy, 7908). Lgcim timnni hgtgsgm crjit lgcim hasgr calumncimgm  pamyilpgmngm parogmoigm crajit jgm pamnafugrgm higyg. Lgmgoar gcgm lalifici latbja gcumtgmsi ygmn jgpgt lamgiccgm fghg sa`imnng jgpgt lamnamjurcgm hgtgsgm crajit jgm lamnurgmni higyg casgfg`gm tacmis (^gtts jgm _illarlgm, 7994). - @ipbtasis Ebst Tbfitic ( Tbfitiegf Ebst @ypbt`asis) @ypbt`asis) Tarusg`ggm hasgr eamjarumn Tarusg`ggm eamjarumn lamnnumgcgm lamnnumgcgm latbja gcumtgmsi gcumtgmsi ygmn jgpgt lamnurgmni lamnurgmni fghg paribjic jishgmjimn parusg`ggm caeif. Qcurgm parusg`ggm parusg`ggm larupgcgm larupgcgm ucurgm vgrighfa prbcsi ( prbxsy)  prbxsy) jgm gspac pbfitic. Ygmn lamjgsgri `ipbtasi imi gjgfg` gsulsi  hg`wg sgmngt lg`gfmyg mifgi imkbrlgsi hgni imjiviju umtuc lamamtucgm gpgcg` fghg gcumtgmsi hatuf-hatuf lamumouccgm lbmbpbfi fghg. Ji sglpimn itu, sgmngtfg` lg`gf  hgni imjiviju umtuc lafgcsgmgcgm cbmtrgc jamngm pi`gc fgim jgfgl prbsas pbfitic  jgfgl jgf gl rgmncg rgmncg lamang lamangccgm ccgm gturgm gturgm `bcul `bcul jgm ranufg ranufgsi, si, ygmn ygmn jgpgt jgpgt lamimn lamimncgt cgtcgm cgm casaog`targgm laracg. Jamngm jalicigm imjiviju ygmn rgsibmgf eamjarugmn lalifici umtuc tijgc lamnatg`ui imkbrlgsi ygmn famncgp. Trbsas pbfitic tijgc hajg ogu` jamngm  prbsas pgsgr. Gtgs jgsgr ebst imkbrlgsi jgm ebst lbmitbrimn tarsahut, lgmgoar lalifici lalifici imsamtik umtuc lalifici fghg gcumtgmsi tartamtu jgfgl prbsas pbfitic tarsahut (^gtts jgm _illarlgm, 7994). Zing `ipbtasis ji gtgs lamumouccgm hg`wg TGZ lamngcui gjgmyg ting `uhumngm cagnamgm ? 7) Lgmoalam jamngm palific  8) Lgmgoalam jamngm crajitbr  5) Lgmgoalam jamngm palarimtg` Ca`gjirgm pamjacgtgm pbsitik tafg` lalaharicgm Ca`gjirgm lalaharicgm sulhgmngm ygmn hargri hgni  pamnalhgmngm gcumtgmsi. Lamurut ^gtts jgm _illarlgm (7994) TGZ tafg` lalharicgm cbmstrihusi pamnalhgmngm gcumtgmsi lisgfmyg ? -  Lam Lamn`gs n`gsifc ifcgm gm pbfg pbfg si sista stalgt lgtic ic jgfgl jgfgl pifi`g pifi`gm m gcumtgm gcumtgmsi si jgm lalhri lalhricgm cgm pamoafg pamoafgsgm sgm spasikic tar`gjgp pbfg tarsahut. - Lalharicgm cargmncg ygmn oafgs jgfgl lalg`gli gcumtgmsi. - Lamumouccgm pargm utglg ebmtrgetimn ebst  jgfgl  jgfgl tabri gcumtgmsi. -  La Lamo moaf afgs gscg cgm m lamn lamngpg gpg gcumt gcumtgms gmsii jioa jioafg fgsc scgm gm jg jgm m lalh lalhar aric icgm gm ca carg rgmn mncg cg jg jgfg fgl l lalprajicsi pifi`gm-pifi`gm gcumtgmsi. -  Lamjbrbmn risat ygmn rafavgm jamngm gcumtgmsi jamngm lamacgmcgm pgjg prajicsi jgm  pamoafgsgm tar`gjgp kamblamg gcumtgmsi. Tgjg sggt sacgrgmn tabri pbsitik lamacgmcgm pgjg pamoafgsgm gfgsgm-gfgsgm tar`gjgp prgctac   harogfgm jgm prajicsi tar`gjgp pargmgm gcumtgmsi jgm imkbrlgsi tarcgit jgfgl capuggm-capugsgm acbmbli imjiviju, parusg`ggm, jgm pi`gc ygmn fgim ygmn harpargm jgfgl canigtgm pgsgr lbjgf jgm acbmbli. Lascipum jalicigm, gsulsi ygmn lafgmjgsi prbyac pamafitigm pbsitik tarsahut  hgmygc jicritic cgramg pamjucumn tabri pbsitik lamnnumgcgm pambfgcgm gftarmgtiva gfigs  palicirgm ygmn fgim. Grtimyg, yabri pbsitik tijgc hahgs jgri partilhgmngm mifgi gtgu ilpficgsi 77

 

 prascriptik. @gf imi jisahghcgm partilhgmngm mifgi ygmn harsikgt ilpfieit ilpfieit sarimncgfi lafgmjgsi gtgu lalpamngru`i hamtuc jgm isi pamafitigm ygmn jifgcucgm. Tamafiti tijgc jgpgt lamn`imjgri umsur higs jgfgl salug pamafitigm ygmn jifgcucgm. j ifgcucgm. Jamngm jalicigm umsur higs, oafgs lamumouccgm parwuoujgm briamtgsi jgri pamafiti tarsahut.

K. @uhumngm Zabri Gcumtgmsi Mbrlgtiva jgm Tbsitik

Zabri gcumtgmsi harjgsgrcgm tuougm parulusgmmyg gjg jug ygitu tabri gcumtgmsi mbrlgt mbr lgtik ik jgm pbsiti pbsitik. k. Jgfgl Jgfgl pamoafg pamoafgsgm sgm lamnam lamnamgi gi tabri tabri gcumtg gcumtgmsi msi pbsit pbsitik ik tijgc tijgc jgpgt jgpgt jifapgscgm jgri gjgmyg tabri acbmbli pbsitik. Zabri gcumtgmsi pbsitik larupgcgm vgrigm jgri tabri acbmbli pbsitik. Zabri imi  harcalhgmn sairimn jamngm cahutu`gm umtuc lamoafgscgm jgm lalprajicsi ragfitgs  prgctic-prgctic gcumtgmsi ygmn gjg ji lgsygrgcgt‚ w`gt w`gt it is (^gtts is (^gtts jgm _illarlgm, 790;). Zabri imi lalifici piogcgm ygmn harhajg jihgmjimncgm jamngm jamngm gcutgmsi mbrlgtik, ygmn fahi` lamoafgscgm prgctic-prgctic gcumtgmsi ygmn sa`grusmyg harfgcu‚ iit  t   s`bufj ha . Zabri Zabri imiJihartuo har tuougm ugm lamoaf lam gscgm gmimi larglg lar glgfcg fcgm, m, jgm lalhar lal harii ogwghg ogwghgm m gtgs gtgs  prgctic ha. gcumtgmsi. sglpimn itu,oafgsc tabri oung larglgfcgm harhgngi kamblamg gcumtgmsi jgm lamnnglhgrcgm hgngilgmg imtargcsi gmtgr-vgrighaf gcumtgmsi jgfgl jumig mygtg. [gfijitgs tabri gcumtgmsi pbsitik jimifgi gtgs jgsgr casasugigm tabri jamngm kgctg gtgu gpg ygmn mygtgmyg tarogji (w`gt ( w`gt it is). is).   Oamsam (79>;) la-fistimn harhgngi parhajggm jgri partgmyggm risat mbrlgtik jgm  pbsitik. Cgfgu mbrlgtik cahgmygcgm hartgmyg tamtgmn gpg ygmn sa`grusmyg jifgcucgm, sajgmncgm cgfgu pbsitik fahi` `gmyg hartgmyg tamtgmn gpg, lamngpg jgm hgngilgmg. Ygmn cajug, cgfgu mbrlgtik mbrlgtik fahi` hgmyg lamjascripsicgm lamjascripsicgm amtitgs gcumtgmsi gcumtgmsi (Cb`far, 79>1). Uahgfi Uahg ficmyg cmyg umtuc umtuc pbsit pbsitik ik fahi` fahi` hgmygc hgmygc lamjas lamjascri cripsi psicgm cgm jgm lamoaf lamoafgsc gscgm gm parifg parifgcu cu gcumtgm. Tamjacgtgm pbsitik gtgu alpiric harcgitgm jamngm usg`g lamnuoi/ lamn`uhumncgm calhgfi `ipbtasis /tabri jamngm pamngfglgm/ kgctg-kgctg jumig mygtg. Tamafitigm gcumtgmsi  pbsitik jikbcuscgm pgjg pamnuoigm alpiric tar`gjgp gsulsi-gsulsi ygmn jihugt bfa` tabri gcumtgm gcum tgmsi si mbrlgt mbrlgtiva iva.. Lisgf Lisgfmyg myg lamnnu lamnnumgcg mgcgm m cuasib cuasibmar mar jgm tacmic tacmic survay survay fgi fgimmy mmyg, g,  pamafiti gcgm lamnuoi sicgp lamgoar tar`gjgp lgmkggt latbja gtgu tacmic gcumtgmsi tartamtu. tart amtu. Tamjacgtgm Tamjacgtgm c`usus c`usus jgpgt jifgcucgm jamngm egrg lamsurvai lamsurvai pamjgpgt-pamj pamjgpgt-pamjgpgt gpgt gmgfisis caugmngm, lgmgoar hgmc, gtgu gcumtgm tar`gjgp tungs/cgsus tartamtu ygmn jihugt  pamafiti (lisgfmyg prajicsi cahgmncrutgm, caputusgm lalhafi/ lamougf sg`gl jff). Ogmsam (79>;) lamygtgcgm hg`wg risat jgfgl gcumtgmsi sggt itu tijgc sgimtikic, cgramg cgr amg kbcusm kbcusmyg yg `gmyg `gmyg pgjg pgjg risat risat ygmn harsik harsikgt gt mbrlgt mbrlgtik ik jgm jakimi jakimisib sibmgf mgf.. Jgfgl Jgfgl tarlimbfbni tabri, jicgtgcgmmyg hg`wg gcumtgmsi fahi` harlgcmg sahgngi sasugtu ygmn  harsikgt mbrlgtik. Jgm jig oung harcgtg hg`wg tabri gcumtgmsi `gmyg harsikgt lamogwgh  partgmyggm tamtgmn ‖gpg ygmn sa`grusmyg tarogji“. Jamngm pamnalhgmngm pbsitiva 78

 

ge geebu ebumt mtim imn n t`ab t`abry ry,, gcg gcgm m fa fahi hi` ` lamo lamoaf afgs gscg cgm m lamna lamnamg mgi? i? ‖g ‖gpg pg,, lamn lamngp gpgg gcumt gcumtgm gm lamnarogcgm lamnar ogcgm sasugtu, gpg pamngru`myg pamngru`myg tar`gjgp brgmn fgim jgm utifisgs utifisgsii sulharjgyg. sulharjgyg. Zgmpg pbsitiva t`abry, tijgc gjg sgtupum hgic gcgjalisi lgupum prgctisi ygmn hisg lalhugt fgmncg` lgou fahi` sinmikicgm umtuc lamn`gsifcgm ogwghgm gtgs partgmyggm partgmyggm mbrlgtik ygmn safglg imi jipartgmygcgm (`ttp?//lgssgtyg.hfbn.ebl/8440/1/) Qmtuc Qmtu c fa fahi hi` ` lujg` lujg` jipg jipg`gl `glii eb ebmt mtb` b` ta tabr brii gc gcumt umtgm gmsi si pb pbsi siti tikk gj gjgf gfg` g` pr prgct gctic  ic  gc gcumt umtgm gmsi si yg ygmn mn sg sggt gt imi imi sa sari rimn mn citg citg ja jamng mngrr gmtgr gmtgrgg fg fgim im eragt eragtiva iva geebumtimn, geebumtimn, agrmimn  agrmimn  lgmgnalamt, hin hgt`, jgm imebla slbbt`imn . Tgjg jgsgrmyg prgctic gcumtgmsi imi sujg` jifgcu jifgcucgm cgm eucup eucup fglg, fglg, tatgpi tatgpi prgcti prgctic c imi salgci salgcim m lameugt lameugt jigmtg jigmtgrgm rgmyg yg pgjg pgjg cgsus cgsus AMXBM, jgm ^brfjebl ygmn tarogji pgjg tg`um 8444. Cgsus imi lamngcihgtcgm crisis ca capar pareg egygg yggm m puhfi puhfic c ta tar` r`gj gjgp gp gu guji jitb tbr. r. Cgsu Cgsuss im imii ta tafg fg` ` laru larumt mtu`c u`cgm gm CGT CGT Gr Grt` t`ur  ur  Gmjarsam, tijgc sgog cafugr jgri Z`a hin kiva, kiva, hg`cgm sglpgi pameghutgm ioim usg`g. Cgsus imifg` ygmn lamogji titic tbfgc hgni pgrg gujitbr jgm falhgngmyg umtuc lamimncgtcgm calhgfi oglimgm tar`gjgp `gsif gujit laracg. Uajgmncgm gcumtgmsi mbrlgtik gjgfg` prgctic gcumtgmsi ygmn jifgcsgmgcgm sasugi jamngm jamn gm gturgm gturgm ygmn tafg` tafg` jitatg jitatgpcgm pcgm.. Gturgm Gturgm tar tarsah sahut ut jicamgf jicamgf jamngm jamngm mglg mglg Trgcti Trgctic  c  Gcumtgmsi Gcumtg msi Hartarilg Hartarilg Qlul (TGHQ) gtgu NGGT . Ugfg` sgtu hgnigm caeif jgri TGHQ gjgfg` UGC gtgu stgmjgr gcumtgmsi Caugmngm. UGC ygmn gjg sacgrgmn jicafugrcgm bfa` IGI lafgfui sugtu brngm ygmn citg camgf ja jamng mngm m Jawgm Jawgm Utgmj Utgmjgr gr Gcum Gcumtg tgms msii Caugm Caugmng ngm m (J (JUGC UGC). ). Jawg Jawgm m im imii hartu hartung ngss umtuc  umtuc  lamyus lam yusum um jrgkt jrgkt stgmjgr stgmjgr gcumtg gcumtgmsi msi caugmng caugmngm m ygmn gcgm gcgm jiharf jiharfgcuc gcucgm. gm. Jrg Jrgkt kt tar tarsah sahut ut tarfahi` jg`ufu jijiscusicgm jamngm Jawgm Cbmsuftgtik Utgmjgr Gcumtgmsi Caugmngm (J (JCU CUGC GC)) um umtu tuc c ca calu luji jigm gm jica jicafu fugr grcg cgm m jr jrgk gktt-my myg. g. Hifg Hifg ta tafg fg` ` ji jipar parbf bfa` a` lgsu lgsucg cgm, m, jifgcucgm sbsigfisgsi ( puhfie `agrimn ) umtuc lalparbfa` lgsucgm fahi` hgmygc fgni jgri lgsygrgcgt fugs (palgcgi fgpbrgm caugmngm). Uafgmoutmyg, hifg tijgc gjg lgsgfg` fgni, lgcg IGI gcgm lamnasg`cgm stgmjgr tarsahut jgm jiharfgcucgm saegrg akactik. Jgpgt jisilpufcgm hg`wg `uhumngm tabri gcumtgmsi mbrlgtiva jgm tabri gcumtgmsi  pbsitik ygitu tabri gcumtgmsi pbsitik pgjg jgsgrmyg larupgcgm gfgt umtuc lamnuoi saegrg alpiric gsulsi-gsulsi ygmn jihugt bfa` tabri gcumtgmsi mbrlgtik. Cgramg tabri mbrlgtik   pgjg jgsgrmyg larupgcgm pamjgpgt prihgji ygmn suhyactik ygmn tijgc jgpgt jitarilg  hanitu sgog jgfgl lamamtucgm caputusgm. capu tusgm. Bfa` sahgh itu jihutu`cgm pamn pamnalhgmngm alhgmngm tabri gcumtgmsi ygmn sacgrgmn jisahut tabri gcumtgmsi pbsitik ygmn hartuougm umtuc lamnuoi tabri gcumtgmsi mbrlgtik saegrg alpiris gngr lalifici jgsgr tabri ygmn cugt. @uhumngm tabri gcumtgmsi mbrlgtiva jgm pbsitik jgpgt jitumouccgm jamngm scalg haricut? TAMQZQT Casilpufgm

Gcumtgmsi gjgfg` sami pamegtgtgm, pamnbfg`gm, jgm parimncgsgm trgmsgcsi jgm caogjigm ygmn  harsikgt caugmngm jamngm egrg ygmn harjgyg numg jgfgl hamtuc sgtugm ugmn, jgm  pamnimtarprastgsigm `gsif prbsas tarsahut. Uajgmncgm tabri gcumtgmsi larupgcgm susumgm cbmsap, 75

 

ja jaki kimi misi si,, jgfif jgfif yg ygmn mn lamy lamygo goic icgm gm sa saeg egrg rg si sist stal algt gtis is ng nglh lhgr grgm gm ka kambl mblam amgg gc gcum umtg tgms msii yg ygmn mn lamoafgscgm `uhumngm gmgtgrg vgrighfa jamngm vrighaf fgimmyg jgfgl structur gcumtgmsi jamngm lgcsuj jgpgt lamoafgscgm jgm larglgfcgm kamblamg ygmn lumncim gcgm lumeuf. Taribjisgsi tabri gcumtgmsi jihgni lamogji pra lamogji  pra t`abry paribj, namargf seiamtikie paribj, mbrlgtiva  paribj, jgm jgm spaeikie  spaeikie seiamtikie paribj. Tarulusgm tabri gcumtgmsi Tarulusgm gcumtgmsi jihajgcgm jihajgcgm lamogji lamogji jug pamjacgtgm, pamjacgtgm, ygitu pamjacgtgm pamjacgtgm imkbrlgsi imkbrlgsi jgm  pamjacgtgm tabritis. Tamjacgtgm imkbrlgf jihgni jgfgl pamjacgtgm mbm tabritis jgm pamjacgtgm btbritar, btbri tar, sajgmncgm pamjacgtgm tabriti jihgni ca jgfgl pamjacgtgm jajuctik , imjuctik, imjuctik, atic, sbsibfbnis, acbmbli, jgm acfactik. Gtgs jgsgr tuougmmyg tabri gcumtgmsi jicfgsikicgsicgm jgfgl jug oamis oamis ygitu ygitu tabri tabri gcumtgm gcumtgmsi si mbrlgt mbrlgtiva iva ygmn lalhar lalharicg icgm m rasap rasap tar tar`gj `gjgp gp tabri tabri prgcta prgctac  c  gcumtgmsi, jgm tabri gcumtgmsi pbsitik ygmn harusg`g lamoafgscgm jgm lalprajicsicgm kamblamg ygmn harcgitgm jamngm gcumtgmsi. Jgfgl tabri gcumtgmsi mbrlgtiva, isi gcumtgmsi jigmnngp sahgngi mbrlg pargturgm ygmn `grus jiicuti, tijgc pajufi gpgcg` harfgcu gtgu jiprgctaccgm sacgrgmn gtgu tijgc. Latbja imi jisahut  oung mbrlgt mbrlgtiva iva geebumtimn geebumtimn rasagre` rasagre` gtgu mbrlgtiva t`abry bk geebumtimn , ygmn harnumg jgfgl lalhg`gs isu ‖trua ‖trua imebla“ imebla“ jgm ‖jaeisibm ‖jaeisibm usakufmass“. usakufmass“. Harhag jamngm tabri gcumtgmsi gcumtgmsi mbrlgtik, mbrlgtik, tabri gcumtgmsi gcumtgmsi pbsitik harcalhgmn sairimn jamngm cahutu`gm umtuc lamoafgscgm jgm lalprajicsi ragfitgs prgctac-prgctac gcumtgmsi ygmn gjg ji jgfgl jgf gl lgsygr lgsygrgcg gcgt. t. Zabri Zabri gcumtgm gcumtgmsi si pbsiti pbsitikk jilufg jilufgii jgri jgri sugtu sugtu lbjgf lbjgf iflig` iflig`,, jgm caluji calujigm gm jiruluscgm prbhfal pamafitigm umtuc lamnglgti kamblamg ygmn mygtg ygmn tijgc gjg jgfgl tabri. tab ri. Qmtuc Qmtuc safgmo safgmoutm utmyg yg jicalh jicalhgmn gmncgm cgm tabri tabri umtuc umtuc lrmoaf lrmoafgsc gscgm gm kambla kamblamg mg tar tarsah sahut ut jgm lafg la fgcu cucgm cgm pa pama mafi fiti tigm gm sa saegr egrgg ta tars rstr truc uctu turr jgm pa parg rgtu turg rgm m ygmn ygmn st stgmj gmjgr gr ja jamng mngm m lafg lafgcu cucgm cgm  parulusgm lgsgfg`, pamyusumgm `ipbtasg, pamnulpufgm jgtg jgm pamnuoigm stgtistie iflig`, sa`imnng jicatg`ui gpgcg` `ipbtasg ygmn jiruluscgm jitarilg gtgu tijgc.

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Zabri Gcumtgmsi Tbsitik jgm Mbrlgt Mbrlgtik ik + Trimsip jgm @ibptasis Hy Ugmjy Lgcruk Tbstaj Tbstaj bm Zabri Gcumtgmsi Tbsitik jgm Mbrlgtik + Trimsip jgm @ibptasis | Ji jgfgl tabri gcumtgmsi tarjgp tarjgpgt gt jug oamis oamis tabri tabri ygmn jicamg jicamgff jamngm jamngm Zabri Zabri Gcumtgm Gcumtgmsi si Tbsiti Tbsitikk jgm Zabri Zabri Gcumtg Gcumtgmsi msi GcumtgmsiFamncgp.ebl   lamnam lamnamgi gi Tamnartigm, Tamnartigm, Trimsip jgm  Mbrlgtik. Haricut pamoafgsgm bfa` GcumtgmsiFamncgp.ebl @ipbtasismyg.

Zabri Gcumtgmsi Tbsitik  Zabri gcumtgmsi pbsitik  gjgfg`   gjgfg` tabri gcumtgmsi ygmn harupgyg lamoafgscgm sugtu prbsas jamngm lamnnumgcgm calglpugm palg`glgm sartg pamnatg`ugm gcumtgmsi sggt lamamtucgm cahiogcgm gcumtgmsi ygmn sasugi jgfgl lamn`gjgpi cbmjisi ji lgsg ygmn gcgm jgtgmn. (Hgeg oung? hijgmnoung?  hijgmn hijgmn gcumtgmsi sartg prbkasimyg ) prbkasimyg ) Trimsip tabri gcumtgmsi pbsitik    hargmnngpgm hg`wg tuougm jgri tabri gcumtgmsi harlgcsuj Trimsip jgri tabri gcumtgmsi gcumtgmsi pbsitik  hargmnngpgm umtuc lalprajicsi jgm lamoafgscgm prgctic gcumtgmsi. Zabri gcumtgmsi pbsitik larupgcgm stuji

fgmou fgmoutgm tgm jgri tabriygmn gcumtgmsi gcumtg msi mbrlgtik cgramg cangngfgm cangngfgm jgri tabri mbrlgtik mbrlgtik jgfgl lamoghgrcgm lamoghgrcgm kamblamg prgctic tarogji saegrg ragf (mygtg). Zabri mbrlgtik larupgcgm pamjgpg pamjgpgtt suhyactik suhyactik (prihgji) (prihgji)  sa`imnng tijgc jgpgt jitarilg saegrg lamtg`, `grus jgpgt jiuoi saegrg alpiris supgyg lalifici jgsgr tabri ygmn cugt. Zarjgpg Zar jgpgtt ting `ipbtasis  bfa` bfa` ^gtts  jgm _illarlgm, 7994 ygmn lamogji gsulsi pgjg tabri gcumtgmsi pbsitik jigmtgrgmyg gjgfg`? 7. @ipbtasis Xamegmg Hbmus ( Hbmus Tfgm @ypbt`asis) Lgmgoar parusg`ggm eamjarumn fahi` lamyucgi latbja ygmn jgpgt lamimncgtcgm fghg paribja  harogfgm jamngm hbmus tartamtu. Tifi`gm ji`grgpcgm jgpgt lamimncgtcgm mifgi hbmus ygmn gcgm jitari jitarilg lg tijgc tijgc jgpgt jgpgt lamyas lamyasugi ugicgm cgm jamngm jamngm latbja latbja ygmn jipifi`. jipifi`. (Hgeg (Hgeg oung? oung? tg`gpgm prbsas lgmgoalam ) lgmgoalam  ) 8. @ipbtasis `utgmn gtgu acuitgs ( Jaht/Aquity @ypbt`asis) Ualgci Ual gcim m timnni timnni rgsib rgsib acuitgs acuitgs gtgu `utgmn parusg`ggm parusg`ggm lgcg  lgcg lgcim hasgr pgrg lgmgoar umtuc  lalifi` latbja gcumtgmsi ygmn jgtg akactik umtuc lamgiccgm fghg. Ualgcim timnni rgsib `utgmn jgm acuitgs gcgm lamjacgtcgm parusg`ggm jamngm hgtgs parogmoigm gtgu pargturgm crajit jgm lgcim hasgr calumncimgm pamyilpgmngm parogmoigm crajit jgm pamnafugrgm higyg. (Hgeg oung? tungs lgmgoar parsbmgfig ) parsbmgfig )  Tbfitiegf Ebst @ypbt`asis) 5. @ipbtasis Ebst Tbfitic ( Tbfitiegf @ipbta @ip btasis sis imi jijgsg jijgsgri ri gsulsi gsulsi hg`wg hg`wg sgmngt sgmngt lg`gfm lg`gfmyg yg mif mifgi gi imkbrl imkbrlgsi gsi hgni imjivi imjiviju ju umtuc  umtuc  lamamtucgm cbmjisi fghg gcumtgmsi gpgcg` hatuf-hatuf lamumouccgm lbmbpbfi fghg. Uafgim Uafgi m itu, lg`gfmyg hgni imjiviju umtuc lafgcsgmgcgm lafgcsgmgcgm cbmtrgc jamngm harhg harhgngi ngi pi`gc jgfgl  prbsas pbfitic umtuc lamangccgm ranufgsi jgm gturgm `ucul, ygmn jgpgt lamimncgtcgm casaog`targgm laracg. (Hgeg oung? fgmjgsgm `ucul hgmc sygrig` sygrig` )  ) Tgjg ululmyg imjiviju ygmn rgsibmgf tijgc lamnatg`ui imkbrlgsi ygmn famncgp tamtgmn prbsas  pbfitic jgm prbsas pgsgr. Jamngm jgsgr j gsgr ebst imkbrlgsi jgm ebst lbmitbrimn, lgmgoar lalpumygi imsamtik umtuc lalifici fghg pgjg paribja gcumtgmsi jgfgl prbsas pbfitic tarsahut.

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Zabri Mbrlgtik  jijgsgrcgm gtgs upgyg palhamgrgm palhamgrgm tamtgmn tamtgmn gpg ygmn sa`grusmyg sa`grusmyg jiprgctaccgm. jiprgctaccgm. Zabri mbrlgtik   jijgsgrcgm Zabri mbrlgtik jisahut oung Zabri Gpribri Zabri  Gpribri (harsikgt  (harsikgt jajuctik) cgramg hucgm `gsif jgri pamafitigm alpiris. @gf imi jisahghcgm bfa` pamngfglgm prgctac fgmnsumn ygmn tafg` jifgcucgm lisgfmyg parmygtggm caugmngm ygmn  ygmn sa`grusmyg jijgsgrcgm pgjg latbja pamnucurgm tartamtu gtgu tamtgm tam tgmn n fgpbrgm caugmngm ji`gsifcgm lafgfui canigtgm ‖ sali ― rasagre`“. rasagre`“. (Hgeg oung? Zabri mbrlgtik jicatg`ui fahi` harcbmsamtrgsi pgjg ? 7. Tameiptggm fghg sasumnnu`myg ( trua imebla) Zabri imi fahi` harcbmsamtrgsi pgjg pamnucurgm tumnngf ygmn hamgr umtuc gctivg jgm fghg. 8. Tamnglhifgm caputusgm (jaeisibm usakufmass) Zabri imi lamngmnngp hg`wg tuougm jgsgr gcumtgmsi gjgfg` gcumtgmsi gjgfg` umtuc lalhgmtu prbsas pamnglhifgm caputusgm jamngm lamyajigcgm jgtg gcumtgmsi ygmn rafavgm jgm harlgmkggt. Ji hahargpg cgsus, tabri imi jijgsgrcgm pgjg cbmsap acbmbli tamtgmn fghg jgm calgclurgm gtgu cbmsap acbmbli pamnglhifgm caputusgm rgsibmgf. Cbmsap tarsahut jijgsgrcgm pgjg pamyasugigm racamimn cgramg pamngru` imkfgsi gtgu jgri j gri mifgi pgsgr jgri gctivg. Zabri mbrlgtik imi jijgsgrcgm pgjg gmnngpgm hg`wg? Gcumtgmsi sa`grusmyg larupgcgm sistal pamnucurgm. Fghg jgm mifgi jgpgt jiucur saegrg tapgt.  

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Gcumtgmsi caugmngm harlgmkggt umtuc pamnglhifgm caputusgm acbmbli. Tgsgr tijgc akisiam (jgfgl pamnartigm acbmbli). Gjg hahargpg pamnucur fghg ygmn umic. Tgjg prgcticmyg tabri mbrlgtik gjgfg` pamjgpgt suhyactik (prihgji) lgcg sufit umtuc jitarilg  hanitu sgog cgramg `grus jgpgt jgpg t jiuoi saegrg alpiris supgyg jgpgt jicgtgcgm sistal gcumtgmsi ygmn ji`gsifcgm sahgngi sasugtu ygmn ijagf. Tgrg g`fi hijgmn gcumtgmsi tafg` lamygtgcgm hg`wg tabri gcumtgmsi pbsitik fahi` jitargpcgm jihgmjimncgm tabri gcumtgmsi mbrlgtik. Jalicigmfg` Jalic igmfg` grticaf tamtgmn Zabri Gcumtgmsi Tbsitik jgm Mbrlgtik . Ualbng jgpgt lalhgmtu jgm harlgmkggt hgni palhgeg. Uacigm jgm tarilgcgsi`.  

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