Toma de Decisiones

 

C. YC.IOLCN YC.IOLCN YC. Y D^\ION\\ \LFAAK 9<

LCRiX^KA

XA@

N HNLI\IAON\ N

IOGAT@ LIAO TNKNW

OXN

Kc oa oatc tc arij arijioc iockk titukch titukchc c Xa`c hn hnl isi isiaons aons n i oga r` r`cli cli 7o rnknvcotn gu gun n ta`chc ta`chc hnk hnk kikidr dra= a= Laotcdikihch hn lastas = ^o ^o nogaqun jnrnolick par Lfcr3ns X Fa`jrno Jnarjn Gastnr y \riecot @ Hctcr. Rncrsao Nhulctiao @nxila 4224 hnli`c nhili7o pp Nvckucli7o hnk hnsn`pn iia, praparhaoc rntracki`notcli7o sadrn kcs cll clliaons iaons qun sn kknvcrao c lcda no kas pcsas cotnria rns. su vn vnz, z, kc rntrac ki`no tcli7 o punhn cgnltcr prnhilliaons, nk prap ia `ntaha hn prnhilli7o no sg k `ah `ahn=k n=ka a hn hnlisiao a su puns tc no prcltilc.

Nk \IJ OIGILCHA HN

KC

TNKNWCOLIC

Lastas =rnklvcotns n iojrnsas rnknvcotns

Jrctk pcrtn pcrtn hn lstn lcpituka sn lnotrc no nk pcsa < hnk nmn`pka-gijurc 33-35 no pcrtilukcr, no kas laolnptass hn. kas lastas n iojrnsas rnknvcotns ck nknjir notrn hivnrscs apliaons. Kas lastas rnknlaolnpta vcotns n dM,5.rrnsas rnknvcotns sao kas lastas a ioj5t-nsas guturas nspa-chas qun higinrno notrn kas lursas hn clli7o qun sn nxc`ioco. Kas has cspnltas guohc`notckns hn nstc hngioiliao sao qun, pcrc snr rnknvcr`=s, (c) kas lastas y kas iojrnsas tinono qun alurrir no n gutura y (d) qun tinono qun hignrir notrn kas hignrnotns lursas hn clliao. Oas laolnotrcrn`as no nk gutura parqun lchc hnlisiao sn rnkc h@Mt] t=t` Ic snknltiao hn lursas hn clliao pcrc nk gutura Oas n punhn fclnr ochc p ` `ahigilcr nk pcscha. Csirois`a, kas lastas y kas iojrnsas guturas tinono qun hignrir notrn kcs apliaons. r5Rar qun1 Rarqun kas lasws y kas iojrnsas qun oa higinrno oa tnohrco rnknvcolic y par laosijuinotn, oa iogkuir=io no Ic hnlisiao qun sn ta`n. Kc prnju otc lkcv lkcvnn sin`prn ns= 4qun hignrnolic pravalcrc uoc clli7 clli7o1 o1 N o h nmno=tpka-tcdkc 33-4 sn prnsnotc Ic iogar`cliao giocolinrc no qun sn guohc`notc Ic nknl   ig` notrn kcs hisyuotivcs hn oa rnarjcoizcr" y "rnarjcoizcr" pcrc Fa`n Cppkicolns. Kcs pri`nrcs has laku`ocs ptºnsnotco tahc Ic iogaoocliao Kcs ukti`cs has, saka kas lastcs a iojrnsas rnknvcotns= kas $782,222 y $862,222 hn lastas hn `coa hn adrc guturc hn gcdrilcliao nspnrchc y kas $92,222 hn lastas hn rnarjcoizcli7o guturas nspnrchas qun higinrno notrn c`dcs apliaons. O a ns onlnscria ta`cr no lonotc kcs pcrtihcs hn iojrnsas, `ctnrickns hirnltas oi jcstas iohirnltas hn gcdrilcli7o y `crentioj.

~

a r

qun1 Rarqun cuoqun sao lastas guturas nspnrchas, oa higinrno notrn kcs hnlisiaons.

Rar tcota tcota,, oa sao rnknvcotns.

 

NMN@RKA GIJ^TC 33º3 Rralnsas hn hnlisiao hn liola pcsas pcrc Fa`n Cppkicolns

Chvinrtc qun kc tcsc hn `coa hn adrc hn gcdrilcliao cotnriar hn $38 p`º farc y kas lastas hn `coa hn adrc hn gcdrilcliao tatckns cotnriarns hn $>72,222 (4,222 faros V 42 trcdcmcharns V $38 par farc) oa cpcrnlno no nk nmn`pka-tcdkc 33-4. Cz`qun quizh snco t`c dr` kiti pcrc prnhilliaons guohc`notchcs hn kas lastas hn `coa hn adrc hn gcdrilctiao miMttwas ~ s p r t u i a s hn 782, 222 y 862,222, kas lastcs fist7rilas no sg sao lastas hnk pcscha qun oa tinono rnko3r`hc ptrrc Ic ^`tc hn hnlisiaons Kas lastas pcschas qun sao ionvitcdkns parqun oa sn punhno lc`dicr sio i`partkct kc clliao qun sn kknvn c lcda sn laoalno la`a lastas fuohihas. Kc iogar`cliao n o nk nmn`pka-tcdkc kk 4 sniickc qun rnart.rcoizcr kc kgrinc hn prahulli7o io lrn`notcr=i kc utikihch hn apnrcli7o praoastilchc pcrc nk cgia sijuinotn no $:2,222. Adsnrvn qun sn laolkuyn ka `is`a si sn utikizc tahc kc iogar`clia o a saka kc iot( )r`c h7o rnknvcotn no nk cockisis. \io n`dcrja, ckki`itcr nk cockisis ckc iogar`cliao rnknvc.otn, kas jnrnotns punhno nki`i ocr jrco lcotihch hn iogar`cliao irrnknvcotn qun punhn alcsiaocr laog,ksi7o. Laolnotrorsn no kc oa sn lunotc lao tahc kc iogar`cliao onlnscric ns iogar`cliao no nspnlick, lucoha pcrc prnpcrcrrnknvcotn uo nstcha hnutik, rnsuktchas hntckkcha. La`prnohnr l`tkls lastas sao rlknvcotns y luckns oa ka sao cyuhc c quinons ta`co kcs hnlisiaons c laolnotrcrsl no adtno nr saka Ic iogar`cliao rn knvcotn y csi, cfarrcr tin`pa.

 

NMN@RKA XCDKC 33 4 Hntnr`iocliao hn kas lastas y kas iojrnsas rnknvcotns pcrc Fa`n Cppkicolns

ogar`cliao ogar`c liao luckitctivc y lucotitctivc rnknvcotn A

MNXIWA

<

Hivihi`as kcs laosnlunolics hn kcs apliaons no has c`pkics lctnjargcs= lucotitctivcs y luckitctivcs Kas gcltarns lucotitctivas sao rnsuktchas qun sn `ihno no tnr`ioas ou`nrilas. Ckjuoas gcltarns lucotitcrivas sao giocolinras, ns hnlir, sn nxprnsco no tnr`ious giocolinras. otrn kas nmn`pkas sn nolunotrco kas lastas hn kas `ctnrickns hirnltas, kc `coa hn adrc hirnltc y nk `crentioj. Atras gclta rns locotitctivas oa sao giocolinras, ns hnlir, sn punhno `nhir ou`nrilc`notn pnra oa sn nxprnsco no tnr`ioas giocolinras. Kc rnhulli7o hnk tin`pa hn hnscrrakka hn kas prahultas, pcrc uoc la`pc vunkas qun kknjco c tin`pa, pcrc uo c cnrakgonc, cnrakgonc, sao nmn`pkas nmn`pkas i igc `cougclturnrc, y nk parlnotcmn hn vunkas hn gclturns lucotitctivas oa giocolinras. Kas gcltarns luckitctivas-'sao rnsuktchas qun oa sn punhno `nhir no tnr`ious ou`nrilas. ^ o nmn`pka ns kc `arck hn kas n`pknchas. Rar ka jnonrck, nk coikisis hnk lasta rnknvcotn iosistn no kas gcltarns lucotitctivas qun sn nxprnsco no tnr`ioas `aontcrias. Rnra oa saka parqun kas gcltarns luckitctivas y lucotitctivas oa giocolin ras oa sn `ihco lao gclikihch no tnr`ioas `aontcrias hnmco hn snr par nkka rnknvcotns. No alcsia ons kas j r g ~ o t s tilono qun hcr `cs pnsa c nstas gcltarns. Rar nmn`pka, Fa`n Cppkicolns qunrric laosihnrcr lao taha luihcha nk ngnlta onjctiva qun tnohric no Pc `arck hn kas n`pknchas hnspnhir c quinons `conmco `ctnrickns, uo f3ltar luckitctiva, cotns hn nknjir Ic apli7o hn rnarjcoizcr . \io n`dcrj-a, palcs v;=ln s rnsuktc gclik nk la`pra`isa notrn kcs laosihnrcliaons oa giocolinrcs y gioco linrcs. o nk nmn`pklF.cdkc 33 - < sn rnsu`no kcs lcrcltnristilcs lkcvn hn kc iogar`cliao rnknvcotn.

NMN@RKA XCDKC 33º< Lcrcltnristilcs guoh `notckns hn Ic iogar`cliao rnknvcotn

 

^O NMN@RkA N TNkNWCOLIC= N RTAH^LL^ O

NKNJIT OIWNKN\

Nk laolnpta hn rnknvcol rnknvcolic ic sn cpkilc c ou`nrascs situcliaons hn ta`c hn hnlisiaons. No nstc snlliao, y atrcs pastnriarns, prnsnotcrn`as ckjuocs hn nstcs situcliaons hn hnlisiao. \n la`inozc par laosi hnrcr hnlisiaons qun cgnltco kas oivnkns hn prahulliao. Rar nmn`pka, kas jnrnotns tinono qun nknjir si kcozcr uo ounva prahulta a vnohnr `cs uoihchns hn uoa yc nxistnotn. Lucoha alurrno lc`dias

no kas oivnkns hn prahulli7o, kas jnrnotns sn iotnrnsco no nk ngnlta qun tinono nstas lc`dias sadrn kc arjcoizcliao y sadrn kc utikihch hn apnrcliao.

rhnons nspnlickns par uoc sakc vnz ^o tipa hn hnlisiao qun cgnltc c kas oivnkns hn prahulliao ns clnptcr a rnlfczcr arhnons nspnlickns

lucoha fcy lcpclihch hn prahulli7o aliasc y lucoha kc arhn o oa tinon i`pkilcli i`pkilcliaons aons hn kcrja pkc za. ao nk tnr`ioa arhnons nspnlickns par uo sakc vnz sn hnslridno nstcs laohiliaons. NMN@RKA 3= Gcoly Gcdrils gcdrilc tackkcs hn dcika hn cktc lckihch no su pkcotc cuta`ctizchc no

Durkiojtao, Lcrakioc hnk Oartn, qun lunotc lao uoc lcpclihch hn prahulliao hn 86,222 tackkcs ck `ns `ns.. Kc pr ahulliao cltuck ns hn 2

3.>2

4.22

Jcstas iohirnltas hn gcdrilcli7o

3.22

2

8.>2

34.22

Kas lastas hn `crentioj uoitcrias sao hn : (hn kas luckns > sao vcricdkns). Gcoly Gcdrils

hnscrrakka oi hn hisniia hn prahultas. Kas lastcs hn `cren oa tinon lastas hn iovnstijcliao y hnscrrakka tioj iolkuyno kas hn histriduliao y kas hn snrvilia c lkinotns.

a`a rnsuktcha hn uoc funkjc hn su pravnnhar cltuck hn tackkcs, uoc lchnoc hn fatnkns hn kuma kn agrnli7 c Gcoly Gcdrils la`prcrkn >,222 tackkcs tackkcs no cjasta c 33 par tack tackkc. kc. O a s n coti lipco vnotcs pastnriarns c nstn lkinotn. Kas lastcs gimas hn gcdrilcli7o sn violukco c kc lcpclihch hn prahulliao hn 86,222 tackkcs. \i Gcoly Gcdrils clnptc nstc crhno nspnlick, utikizcr3c su lcpclihch aliasc pcrc prahulir kcs >,222 tackkcs y, par laosijuinotn, kas last s gimas hn gc drilcliao oa lc`dicrico. Oa snr=io onlnscrias lastas hn `crentioj pcrc nstc arhno nspnlick kioilc hn >,222 uoihchns. Oa sn nspnrc qun kc clnptcliao hn nstc arhno nspnlick cgnltn nk prnlia hn vnotc oi kc lcotihch hn tackkcs qun sn vnohco c kas lkinotns oar`ckns. 4Hndn clnptcr Gcoly Gcdrils kc agnrtc hn kc lchnoc hn fatnkns1

NMN@RKA-XCDKC 33-8 Nstcha hn rnsuktchas prnsupunstcha pcrc cjasta sistn`c hn lastna cdsardnotn pcrc Gcoly Gcdrils

 

NMN@RKA-XCDKC 33-> Hnlisiao sadrn uoc arhno nspnlick `ilc pcrc Gcoly Gcdrils= Nstchas hn rnsuktchas hn laotriduli o la`pcrctivns

No nk nmn`pka-tcdkc 33-8 sn prnsnotc iogar`cliao pcrc nstn nmn`pka scdrn uoc dcsn hn lastna cdsardnotn. No nstc prnsnotcliao, kas lastas hn gcdrilcli7o hn 34 par uoihch y kas lastas hn

`crenti oj hn : par uoihch iolkuyno lastcs tco ta vcricdkns la`a gimas. gimas. Kc su`c hn tahas kas last s (vcricdkns gimas) no w3c guoliao hn onjalias, no pcrtilukcr no kc lchnoc hn vckar, la`a kas hn kc gcdrilcliao a nk `crentioj, sn laoalno la`a lastas hn Ic guoliao hnk onjalia. Kas lastas tatckns h n prahulliao no nstn lcsa 39 par uoihch, sao kc su`c hn tahas kas lastcs vcricdkns y gimas no tahcs kcs guoliaons hnk onjalia no kc lchnoc hn vckar (iovnstijcli7o y hnscrrakka, hisniia, prahul li7o, `crentioj, histriduliao y snrvilia c lkinotns). Rcrc Gcoly Gcdrils, kas lastas tatckns hn pra hulli7o laosistno tco saka no lastcs hn gcdrilcliao y `crentioj, puns sao kas uoilas lastcs hn kc g3`li7o hnk onjalia. Hndi ha c qun pcrc kc crhno nspnlick oa sao onlnscrias lastas hn `crentioj, nk jnrnotn hn Gc`=y Gcdrils sn laolnotrcrii saka no kas lastas hn gcdrilcli7o. Lao dcsn no nk lasta hn gcdrilchao par uoihch hn 34, supnriar ck ck prnlia par uoihch hn 33 qun agr nli7 kc lchnoc hn fatn  eks, lk j t ~ r n o t n punhn rnlfcz`= o agnrt=c. No lk nmn`pka-tcfk.c 33-> sn snp5`` kas lastas hn gcdrilcliao y hn `crentioj no sus nkn`notas vcricdkns y gimas, y sn p r t ~ s n o t iogar`ch7o no uo gar`cta hn nstcha hn rnsuktchas, nkcdarcha lao nk sistn`c hn vckuch(Mu hirnlta. Kas lastas rnknvcotns sao kas lastcs guturas nspnrchas qun higinrno notrn kcs apliaons= kkas as la lastas stas vcricdkn vcricdknss hn gcdrecliiko hn 22 ( :.>2 par uoihch V >,222 uoihc hns). Kas lastas timas hn gcdhlch7o y tahas kas last s hn `crentioj iolkusa kas lastas hn ` rentioj vcricdkns) oa tinono rnknvcoh=t no nstn lcsa. O a lc`dicoio no tatck, sn clnptn a oa kc arhno nspnlick. Rar tcota, no nstn lcsa, kcs ioe=cs pcrtihcs rnklvcotns sao kas iojrnsas par vnotcs y kas nastas vcric dkns hn gcdrilcli7o. Hndiha ck iojrlsa rnknvcotn hn 33 par uoihch (nk prnlia hn kc arhno nspnlick) y kas lastas rnknvcot rnknvcotns ns hn :.>2 par utkihch, Gcoly Gcdrils adtnohric uoc utikihch hn apnrcliao chi liaock liao ck hn 3:,>22 U( 33.22 33.22 - :.>2) V >,222P ck clnptcr kc arhno nspnlick. No nstn nmn`pka, ck la`pcrcr kcs lcotihchns tatckls hn ), sn nvitc kc i`pkilcliao nojciiasc

hnk lasta cdsardnotn uoit cria (nmn`pka-tcdkc 33-8). Kc supasiliao hn qun oa nxistno i`pkilcliaons hn kcrja pkcza a nstrctnjilcs ns lrulick pcrc nk coiikisis hn kc hnlisiao sadrn kc crhno nspnlick par uoc sakc vnz. Rar nmn`pka, supaojc qun Gcoly Gcdrils sn prnalupc parqun kcs tinohcs hnpcrtc`notckns (sus (sus lkinotns oar`ckns) nximco nximco uo p rnlia io -

 

gnriar si vnohn tackkcs c 33 lchc uoc c Ic lchnoc hn fatnkns hn kuma. o nstn lcsa, kas iojrnsas pravnoinotns hn kas lkinotns oao`3kns sn laovnrtio` no rnknvc rnknvcotns. otns. 4Rar q qun1 un1 Ra rqun nstas sao iojrnsas guturas qun higinrno not rn kcs apliaons hn clnptcr a rnlfczcr kc agnrtc nspnlick. Csg, hndn `ahigilcrsn nk cockisis hnk iojrnsa rnknvcotn y nk lasta rnknvcotn hnk pnhiha hn kc lchnoc hn fatnkns hn kuma, pcrc ta`c r no lunot c kas dnon dnongilias gilias hn larta pkcza hn clnptcr nk pnhiha y kcs laosnlunolics laosnlunolics hn kcrja pkcza hn kc rnotcdikihch hn uoc pasidkn rnhulliao hn prnlias pcrc sus lkinotns oar`ckns. asidkns

pradkn`cs

n o nk

cockisis hnk

lasta

rnknvcotn

o nk cockisis hnk lasta rnknvcotn sn hndno nvitcr has pasidkns pradkn`cs. Rri`nra, luihcrsn hn su pasiliaons jnonrckns iolarrnltcs, la`a kc hn qun tahas kas lastas vcricdkns sao rnknvcotns y qun oiojkio lasta gima ka ns. Rar nmn`pka, no n lcsa hn Gcoly Gcdrils, kas lastcs hn `crentioj hn > par uoihch sao vcricdkns, pnra oa rnknvcotns. 4Rar qun1 Rarqun pcrc kc hnlisiao sadrn kc arhno nspnlick Gcoly Gcdrils oa iolurrn no lastas hn `crentioj chiliaockns. o gar`c si`ikcr, kas lastas gimas hn gcdrilcli7o gcdri lcli7o punhno sn r rnknv rnknvcotns. cotns. Laosih nrn hn ounva n nmn`pka hn Gcoly Gcdrils. \n supusa qun Ic prahulli7o chiliaock hn >,222 tackkc tackkcss `nosuckns oa cgnltc kas lastcs gimas hn gcdrilcli7o parqun sn supusa qun nk rcoja rnknvcotn ns hn par ka `noas ,222 tackkcs chiliaockns punhn cu`notcr kas lastas gimas hn gcdrilcli7o. \upaojc qun Gcoly Gcdrils onlnsitcric apnrcr trns turoas hn 37,222 tackkcs par turoa pcrc kajrcr kc lcpclihch tatck hn 86,222 tackkcs `nosuckns. Cu`notcr Ic prahulli7o `nosuck hn ). Nstn lasta uoitcria hn 8.>2 oans rnknvcotn hndiha c kcs supasiliaons hnk nmn`pka, par ka qun sn kn hndn nxlkuir.

4. Lucoha sn nropknco kas `is`as lastcs uoitcrias no hignrnotns oivnkns hn prahulli7o Rar ka jnonrck, ' sn hndno uscr lastas tatckns no kujcr hn lastas uoitcrias. Hnspuns, si sn hnsnc, kas lastas tatckns sn punhno kknvcr c uoitcrias. o nk nmn`pka hn Gcoly Gcdrils, kas lastas gimas tatckls hn gcdrilcli7o pnr`conlno no 3,222, cuoqun clnptn kc arhno nspnlick y prahuzlc ,222 tackkcs. Ck iolkuir nk lasta gima gima hn gcdrilcli7o uoitcria nxistnotn hn 8.>2, ck clnptcr kc arhno nspnlick, sn laolkuiric hn `conrc nrr7onc qun kas lastas gimas hn gcdrilcli7o tatckns cu`notcrico c 3>:,>22 ( 8.>2 V ,222 tackkcs). Kc `nmar gar`c hn nvitcr nstas pasidkns pradkn`cs ns `cotnonrsn laolnotrchas no kas iojrnsas tatckns y kas lastcs tatckns (no kujcr hn kas lastas uoitcrias) y n o nk laolnpta hn rnknvcolic. \in`prn pralurn qun lchc pcrtihc iolkuihc no nk cockisis gar`n pcrtn hn kas iojrnsas y lastas guturas tatckns nspnrchas qun higinrco notrn kcs apliaons.

CDC\XNLI@INOXA\ IOXNTOA\ NO LAOXTC\XN LAO CDC\XNLI@INOXA\ NVXNTOA\ W HNLI\IAON\ N GCDTILCT LA@RTCT Cfarc sn cpkilc nk la olnpt a hn kc rnknvcolic c atrc hnlisi hnlisiao= ao= si uoc la`pcg la`pcgigc igc hndn gcdrilcr uo c pin zc a la`prcrkc c uo pravnnhar. Ck ijuck qun no kc snlli7o cotnriar, sn `cotinon kc supasili7o hn kc lcpclihch aliasc.

Cdcstnli`inota nxtnroa n iostckcliaons aliascs Nk cfcstnli`inota nxtnroa ns nk pralnsa hn laroprcr dinons y snrvilias c pravnnharns nxtnroas no kujcr hn prahulir kas `is`as dinons a praparliaocr kas `is`as snrvilias hnotra hn kc arjcoizc li7o, ka qun sn laoaln la`a cdcstnli`inota iotn.roa. Rar nmn`pka, Eahce prnginrn gcdrilcr sus prapics pnkilukcs (cdcstnli`in`a iotnroa), pnra ID@ rnckizc su pralnsc`inota hn hctas (cdcstnli `inota nxtnroa). Xayatc sn cpayc no pravnnharns nxtlroas pcrc qun kn su`ioistrno ckjuocs pinzcs y la`paonotns, pnra nkijn gcdrilcr atrcs hn `conrc iotnroc.

A

MNXIWA

 

Kcs hnlisiaons scdrn si uo prahultar hn dinons a snrvilias ssnn cdcstnlnoi iotnroc`notn a nxtnroc`notn tc`dino sn laoalno la`a hnlisiaons hn prahulir a la`prcr. No alcsiaons, gcltarns luckitctivas hntnr`ioco kc hnlisiao hn prahulir a la`prcr hn kc ch`ioistrcliao. Rar nmn`pka, Hnkk

La`putnr la`prc nk lirluita iotnjrcha Rnotiu` pcrc sus la`putcharcs parqun oa tinon kas laoa li`inotas oi kc tnloakajgc pcrc gcdrilcrka par sg `is`a. Lalc Lakc oa hnpnohn hn pravnnharns nxtnroas pcrc gcdrilcr su laolnotrcha lao nk gio hn pratnjnr su gar`ukc y rntnonr nk laotrak hnk prahulta. ~ L u i k n s sao kas gcltarns `cs i`partcotns no kc hnlisiao hn prahulir a la`prcr1 Kcs nolunstcs hn prcltilcs no kcs n`prnscs sngickco qun sao lckihc lckihch, h, laogicdikihch hn kas pravnnharns

y lastcs. NMN@RKA 4= Nk Lnrrita La`pcoy gcdrilc tnr`astctas -iotnjrchas par rnknvcharns, iotnrrup

tarns y v=ikvukcs- pcrc usa ha`nstila n iohustrick. Nk Lnrrita gcdrilc sus prapias iotnrruptarns. No kcs laku`ocs 3 y 4 hn kc tcdkc sijuinotn sn prnsnotco kas lastcs cltuckns hn FH\, su iotn rruptar hn usa pnscha, lao dcsn no uo cockisis hn sus hivnrscs cltivihchns hn gcdrilcliao= Lastas cltuckns tatckns hn prahulir 32,222 uoihchns

3)

@ctnrickns hirnltas @coa hn adrc hirnltc hn gcdrilcli7o Jcstas iohirnltas vcricdk vcricdkns ns hn gcdrilcli7o hn nonrjic y snrvilias ptidkilas Jcstas iohirnltas `ixtas vcricdkns y gimas) hn gcdrilcli7o gcdrilcli7o par `conma hn `ctnrickns y prnpcrcli7o hn `cquiocs

Jcstas iohirnltas gimas hn gcdrilcli7o hn crrnohcroinota hn pkcotc, snjuras y ch`ioistrcli7o Xatck hn lastas hn ch`ioistrcli7o

Lasta cltuck paruoihch (4) ===

(3) + 32,222

Lastas tatckns nspnrchas hn prahulir 32,222 uoihchns nk praxi`a cgia

(

42,222

4.22

,222 `cs lastcs vcricdkns hn >22 par katn U >,222 + 4> V >22) 0 3:,>22). Nk Lnrrita ioilic Ic prahulliao saka hnspuns hn rnlidir nk pnhiha hn uo lkinotn. Hndiha c qun iotnotco his`iouir sus oivnkns oivnkns hn iovnotcrias, kas lkinotns hn Nk Lnrrita prnsiaoco c kc lc`pcoic pcrc qun kns su`ioistrn kas tnr`astctas no katns `cs pnqungias. Nk Lnrrita prnvn qun, no nk cgia sijuinotn, kcs

32,222 uoihchns hn FH\ qun nspnrc vnohnr sn gcdrilcrco no >2 katns hn 422 uoihchns lchc uoa. @nhicotn kc `nmarc laotiouc, Nk Lnrrita nspnrc rnhulir kas lastas vcricdkns par katn par `conma hn `ctnrickns y prnpcrcliao hn nquipas fcstc ,222 + (>2 katns V nk lasta par katn hn ,222 + 3>,222 0 42,222. Nk Lnrrita nspnrc qun kas jcstas iohirnltas gimas hn gcdrilcliao pnr`conzlco

 

NMN@RKA-XCDKC 33-7 Rcrtihcs rnknvcotns iolrn`notckns) pcrc Ic hnlisiao hn hn prahulir a la`prcr FH\

k

Lnrrita La`pcoy

ijuckns c kas hn nstn cgi.a. Nk lasta hn gcdrilcliao nspnrcha par uoihch pcrc nk cgi.a praxi`a ns ijuck c 36. Lao nstn lasta, pcrnln qun Ic la`pcgigc hndn la`prcr kas FH\ ck pravnnhar nxtn`a, parqun nk lasta nspnrcha par uoihch hn gcdrilcr kc pinzc pcrnln `cs nknvcha qun ka kass 37 par uoihch qun kn lastcrgc la`prcrkc. \io n`dcrja, ns rcra qun uoc hnlisiao hn prahulir a la`prcr snc advic. ^oc prnjuotc lkcvn pcrc kc ch`ioistrcliao ns= ~ l u i k ns kc hignrnolic no kas lastas rnknvcotns notrn kcs apliaons1 Rar nk `a`notc, supaojc qun kc lcpclihch utikizchc cfarc pcrc fclnr kas I-IH\ pnr`conlnrc aliasc no nk praxi`a cgi.a si sn la`prco kas FH\ y qun no nk praxi`a cgia sn laotioucr=io nrajcoha kas ,222 pcrc rnspckhcr kc prnpcrcliao hn nquipa nquipas, s, rnlnpliao y la`prcs, oa sn pcjcr=io si sn suspnohn par la`pknta kc gcdrilcliao hn FH\ no nk cgi.a sijuinotn. No nk nmn`pka-tcdkc 33-7 sn prnsnotco kas lcklukas rnknvcotns hnk lasta. Nk Lnrrita cfarrcr=i 32,222 ck gcdrilcr kas FH\ no Iujcr hn la`prcrkas ck pravnnhar nxtnroa. Hilfa hn atrc gar`c, la`prcr ka kass FH\ lastc lastcr=i r=i 372,222, pnra saka sn cfarrcr=io 3>2,222 no lastcs hn gcdrilcli gcdrilcliao. ao. Rar tcota, kc apl iao prngnridkn ns prahulir kas FH\. Chvinrtc la`a sn cpkilco cqug kas laolnptas lkcvn hn kc rnknvcolic hnk nmn`pka-tcdkc 33-.68

Lcsta hn lakalcr lchc crhno hn la`prc

322.22

Apliaons no nsruhia= 32 la`prcs hn 3,222 uoihchns lchc uoc hurcotn nk praxi`a cgia D. Fclnr uoc la`prc hn 32,222 uoihchns ck ioilia hnk praxi`a cgia Iovnrsiao pra`nhia no iovnotcrias= C Fclnr

C. (3,222 uoihchns V 37.22) D. (32,222 uoihchns V 3>.68)

4• 4"

6,222 :9,422

Xcsc hn iotnrns couck pcrc iovnrsiao no daoas judnroc`notckns

7%

'Nk nmn`pka supaon qun kas FH\ la`prchas sn uscoio hn `aha uoigar`n hurcotn nk cgia. Kc iovnrsiao pra`nhia no iovnotcrias hurcotn nk cgia ns nk lasta hn kas iovnotcrias, lucoha sn fcln uoc la`prc, `cs nk lastc hnk iovnotcria mustc cotns hn qun sn rnckiln Ic praxi`c la`prc (no nk nmn`pka, 2) hivihiha notrn 4. ~ S u n

hndn fclnr Nk Lnrrita1 No kc tcdkc sijuinotn sn prnsnotco has apliaons. Apli7oC= Fclnr 32 la`prcs la`prcs hn 3,222 uoihchns lchc uoc hurcotn nk ciia 3)

Lastcs couckns hn kas pnhihas hn la`prcs

(32 V

3225 3 V

322)

Lastas couckns hn kcs la`prcs (32,222 V 37.225 32,222 V 3>.68) ^tikihch couck par iotnrnsns qun sn punhno jcocr si Ic iovnrsiao no iovnotcrias sn iovirtinrc no daoas hnk jadinroa (lasta hn apartuoihch) (7% V 6,2225 7% V :9,422) astas rnknvcotns

Apli7oD= Fclnr 3 la`prc hn 32,222 uoihchns k ioilia hnk cgia 4)

Hignrnolic (6,822

3,722

862

8,:>4

(8,4:4)

373,862

374

(3,:3k)

Nk lasta hn apartuoihch hn `cotnonr iovnotcrias ns kc utikihch plrhihc hn `cotnonr hionra io`avikizcha no iovnotcrias y oa iovnrtirka no ckjkio atra Iujcr. Kas lastas hn apartuoihch oa sn rnjistrcrgco no nk sistn`c laotcdkn parqun , uoc vnz rnlfczchc kc apli7o hn iovnrtir no ckjkio atra Iujcr, oa fcy trcosclliaons qun rnjistrcr. rnjistrcr. No kc laku`oc < sn sniickc qun, hn clunrha lao kcs tnohnolics hn `cotnonr `no arns iovnotcrias, ns prngnridkn la`prcr `no arns lcotihchns hn 3,222 uoihchns uoihch ns hurcot n nk ciia qun la`prcr tahcs kcs 32,222 ck ioilia hnk ciia. ~ a r qun1 Rarqun nk lasta hn apartuoihch iognriar hn `cotnonr iovnotcrias `cs pnquniias nxlnhn c kas lastas hn la`prcs y pnhihas `cs cktas. \i nk lasta hn apartuoihch gunrc `cyar qun 7%, a si sn ta`crco no lunotc atras dnongilias iolrn`notckns hn `cotnonr iovnotcrias iognriarns, la`a `cotnonr lastas `cs dcmas hn snjuras, `conma hn `ctnrickns, ck`clnoc`inota, adsaknslnolic y raturcs, iolkusa snrg snrgcc prngnridkn fclnr hinz laroprcs.

HNLI\IAON\ HN @N]LKC A N A

MNXIWA

7

Hnslridir nk laollpta lkcvn no Ic nknlli7o hnk prahulta qun sn hndn gc drilcr notrn `uktipkns apliaons lucoha f;3}' ki`itcliaons hn lcpclihch

RTAH^LXA\ LAO

^@IXCLIAON\

LCRCL^kCH

No nstc snlli7o sn nxc`ioc l7roa sn cpkilc h laoln laolnpta pta hn rnknvcolic c kcs hnlisiaons

hn `nzlk

hn

prahultas qun ta`co kcs la`pciiics sadrn= lu=iMkta vnohnr hn lchc prahulta. Lao grnlunolic, nstcs hnlisiaons hnlisi aons tino no uo lnotra hn ctnolit\o hn L(? ta pfk-;M, puns nkoiv nk hn lcpclihch saka sn punhn c`pkicr c kcrja pkcza. Rar nmn`pka, D@[W, D@[W, gcdr gcdrilc ilc hn cutas ckl` ckl`coc, coc, tinon qun chcp tcr lao tio` `not n kc ronzld hn sus hignrnotns `ahnkas hn cutas (par nml`pka, i, >4>i y :82i) par kcs gkultucliaons hn larta pkcza no kas lastas hn kas `ctnrickns, prnli.as hn vlotc y hn`cohc. Kc lkcvn pcrc hntnrroiocr Ic `nzlkc hn prahultas ns `cxi`izcr kc utikihch hn apnrcli7o hn clunrha lao kcs ki`itcliaons qun no-

grnotc kc la`pck'iic, par nmn`pka, hn lcpclihch y hn`cohc. No nstc snlli7o snlli7o supaohrn`as qun, laogar`n alurrno lc`dias hn larta pkcza no kc `nzlkc hn prahultas, kas uoilas lastas qun lc`dico sao kas vcricdkns, no rnkcli7o lao Ic lcotihch hn uoihchns prahulihcs y vnohihcs). Hn clunrha lao nstcs supasiliaons, nk cockisis hn laotriduli7o `crjiock hn kas prahultas iohivihuctns praparliaoc laoali`inotas sadrn kc `nzlkc hn prahultas qun `cxi`izc Ic utiki hch hn apnrcli7 apnrcli7o. o.

 

Laosihnrn n lcs lcsa a hn Raw nr Tnlrnctiao, la`pciiic qun gcdrilc `atarns pcrc uoc c`pkic jc`c hn prahu ltas lla`nrlick a`nrlickns ns hn laosu`a. No su pkcotc hn Knxiojtao, Enotuley, nosc`dkc has `atarns= uoa pcrc vnfilukas pcrc kc oinvn uoa pcrc kcolfcs. C laotioucli7o sn prnsnotc iogar`cliao hn nstas prahultas=   M @RKA =

pcrc vnfilukas pcrc Ic oinvn

atar

@atar pcrc kcolfcs

Rrnlia hn vnotc

622

3,222

Lastcs vcricdkns pcr uoihch

>72

74>

Laotriduli7o `crjiock `crjiock uoitcric

482



, pcrc cockizcr kas `ntahas lao qun kcs la` rnstrilliaons, la`pcgi pcgigcs gcs his`iouyno nk rnlursa nslcsa.) @atar pcrc vnfilukas pcrc kc oinvn Laotriduli7o `crjiock par `atar Farcs-`cquioc rnqunrihcs pcrc prahulir uo `atar

482

4 farcs-`cquioc

atar pcrc kconfcs



> farcs-`cquioc

Laotriduli7o `crjiock par farc-`cquioc ( 482 45 >

342

:>

Laotriduli 7o `crjiock tatck pcrc 722 farcs `cquioc ( 342 V 7225 :> V 722)

:4,222

8>,222

Rrahulir kas `atarns pcrc vnfglukas pcrc kc oinvn cpartc uoc `cyar laotriduliao `crjiock par farc-`cquioc, ka qun ns nk rnlursa nslcsa no nstn nmn`pka. Rar tcota, hcr prngnrnolic c kas `atarns pcrc vnfilukas pcrc Ic oinvn ns kc hnlisiao larrnltc hn `nzlkc hn prahultas. Atrcs ki`itcotns no c`dinotns hn gcdrilcliao punhno snr kc hispaoidikihch hn `ctnrickns `ctnrickns hirnltas, la`p aonotns a `coa hn adrc lcpclitchc, csi la`a gcltarns giocolinras y hn vnotcs. No uoc tinohc hnpcrtc`notck, nk rnlursa nslcsa quizc snc kas pins kionckns hn nspclia pcrc nxfidiliao. \io i`partcr k rnlursa nslcsa nspnligila, Ic nknl nknlli7o li7o hn prahultas qun praparli aono kc laotriduli7 o `crjiock uoitcric `c `css cktc pasidkn hnk rnlursa nslcsa hc la`a rnsuktcha kc utikihch hn apnrcli7o `cxi`c. Kc lkcvn ns lao lnotrcrsn no `cxi`izcr kc kc laotrid uli7o `crjiock tatck. Cpaycrsn no kcs laotriduliaons `crjioc kns uoitcrics y n o kc kcss laotriduliaons parlnotuckns punhn jnonrcr laolkusi laolkusiaons aons nrraoncs. a`a sn punhn i`cjiocr, no `ulfas lcsas uo gcdrilcotn a vnohnhar ck hntckkn tinon nk rnta hn io no cr `cxi`izc `cxi`izcrr kc utikihch hn apnrcliao tatck pcr c uoc vcrinhch hn prahultas, lch lchcc uoa hn nkkas lao `cs hn uo rnlursa nslcsa. Ckjuocs rnstrilliaons quizc rnquinrco qun nk gcdrilcotn a vnohnhar ck hntckkn ck`clnon ck`clnon lcotihchns `ioi`cs hn prahulta s, ck`qun o a snco `u y rnotcdkns. Rar nmn`pka, kas supnr`nrlchas tinono qun ck`clnocr prahultas `noas rnotcdkns parqun kas lkinotns saka ns tcrco hispunstas hispunstas c la`pr cr no nkkas si `cotinono uoc c`pkic jc`c hn prahultas. Nk pradkn`c hn nkcdarcr prajrc`cs hn prahulliao `cs rnotcdkns y kc `nzlkc hn prahultas `cs rnotcdkn ns no nsnolic kc laotriduli7o `crjiock tatck cotn `ulfcs rlstrilliaols. Kcs tnloilcs hn apti`izcliao, la`a kc tnloilc hn kc prajrc`cliao kionck, qun sn nxc`ioc no nk cpnohiln hn nstn lcpituka, cyuhc c sakuliao cr nstas pradkn`cs `c `css la`pknmas.

TNOXCDIKIHCH HNK LkiNOXN LA\XNA LAO DC\N NO CLXIWIHCHN\ Y LA\XA\ TNkNWCOXN\ A

MNXIWA

Nxc`iocr k gcltar hcvn qun hndno ta`cr no lunotc kas jnrnorns ck cu`notcr a hcr hn dcmc c hinotns y

snj`notas

Chn`cs hn nknjir n otrn prahultas, lao grnlun Chn`cs grnlunolic olic kcs la`p la`pcgiic cgiicss tino no qun ta`cr hnlisi hnlisiaons aons sadrn cu`notcr a suspnohnr uoc kionc hn prahultas, uoc sulursck a uo snj`nota hn onjalias. No gar`c si`ikcr, si nk admlta hnk lasta ns uo lkinotn, kcs la`pcgiics tinono qun hnlihir cu`notcr a lcolnkcr lkinotns. lkin otns. @astrc`a s lk cockisis tcota hnk iojrnsa la`a hn lasta rnknvcotns pcrc nstcs hnlisiaons lao lkinotns, no kujcr hn prahultas la`a nk admnta hnk lasta. Ckkinh Znst, agilioc hn vnotcs hn kc lastc allihnotck hn Ckkinh Guroiturn, uo vno hnhar `cyaristc hn `adikicria nspnlickizcha, su`ioistrc `undkns c trns vnohnharns ck hntckkn kalckns kalc kns== Wajnk, Wajnk, Drnoo nr y [Wi [Wise. se. Nk nmn`pka-tcdkc 33-6 pr nsnotc iojrnsas y lastas rnprnsnotcti vas hn Ckkinh Znst hn lkinotns pcrc nk praxi`a cgia. C laotioucli7o sn prnsnotc iogar`cliao chiliaock sadrn kas lastas pcrc hignrnotns cltivihchns no hivnrsas oivnkns hn kc mnrcrqugc hn lastas= M @RKA

=

 

NMN@RKA XCDKC 33 6

Cock isis hn rnotcdikihch hn lkinotns hn

3

kkinh Znst

Kas lastas hn `coa hn adrc par `conma hn `ctnrickns vcrico lao kc lcotihch hn uoi hchns hn `adikicria n`dcrlchcs c hinotns.

4. Ckkinh rnsnrvc hignrnotns crncs hn kcs dahnjcs pcrc ck`clnocr `adikicria pcrc histio tas lkinotns. Nk nquipa pcrc nk `conma hn `ctnrickns no uo crnc y kas lastas hn hn prnlicli7o hnk nquipa sn ihnotigilco lao lunotcs hn lkinotns iohivihuckns. Luckquinr nquipa oa uscha pnr`conln aliasa. aliasa. Nk nquipa tinon uo prnlia hn kiquihcli7o hn lnra. Kas lastas hn kcs 7rhnons hn la`prcs vcrico lao kcs 7rhnons hn la`prcs rnlidihcs5 kas lastas hn pralnsc`inota hn notrnjcs vcrico lao kas n` dcrquns dcrqu ns rnckiz rnckizchas. chas. 7. Ckkinh Ckkinh Zns t csijoc kas lastas gi gimas mas jnonrckns hn ch`i oistrcli7o c kas lkinotns, lao d c sn no kas iojrnsas hn nstas. :. Ckkinh Guroiturn csijoc sus lastas gimas hn kcs agiliocs larparctivcs c kcs agiliocs hn vnotcs, lao dcsn no nk 5)rnc no pins luch.rch luch.rchas as hn lchc agilioc hn vnotcs. Ckkinh Znst csijoc nstas lastas c kas lkinotns laogaoon kas ik3)5, 3ºnsas hn kas lkinotns. o nstc situcli7o sn pkcotnco vcrics prnjuotcs= ~

lcolnkcr Ckkinh Znst kc lunotc hn Zise1 4Hndn cgtchir uo lucrta hinotn la`a [Wise [Wise11 ,=Hndn lnrrcr Ckkinh Guroiturn kc agilioc hn vnotcs Ckkinh Znst1 l=Hndn cdrir atrc agili agilioc oc hn vnotcs, Ckkin Ckkinh h \autf, luyas iojrnsas y las tas snco ihnotilas c kas hn Ckkinh [W [Wnst1 nst1 n d n

ockisis hn iojrnsas y astas rnknvcotns hn lcolnkcr u o lkinotn o nk nmn`pka-tcdkc 33-6 sn `unstrc uoc pnrhihc hn $,222 ck lcolnkcr Ic lunotc hn Zise ( 42,22 42,222 2 pravnoinotns hn kas iojrnsas iojrnsas par crrnohc`inota `noas kc pnrhih c hn utikihch hn apnrcli7o, hn 3>,222). \io n`dcrja, cotn s hn ta`c r uoc hnli siao giock, Ckkinh tinon qun nxc`iocr si ns pasidkn fclnr qun Zise snc `cs rnotcdkn hn `aha qun ck cdcstnlnr hn prahu ltas c Zise sn jcon `c `css qun kas kas 42,222 pravnoinotn s hnk crrn ohc` inot inota ac \colfnz. Ckkinh tc`dino tinon qun ta`cr no lunotc gcltarns luckitctivas, la`a nk ngnlta hn kc hnlisiao sadrn kc rnputcli7o hn Ckkinh hn hnscrrakkcr rnkcliaons la`nrlickns nstcdkns, hn kcrja pkcza.

NMN@RKA XCDKC 33 9 Cockisis hn iojrnsas y lastas rnknvcotns pcrc l olnk r ck lkinotn Zise y cjrnjcr c karck

 

  ockisis hnkiojrnsa rnknvcotn y nk asta rnknvcotn hn cjrnjcr uo kinotn \upaojc qun chn`cs hn Wajnk, Drnoonr y [Wise, Ckkinh Znst nvckuc kc rnotcdikihch hn cjrnjcr uo lucrta lkinotn, Karck. Ckkinh yc iolurrn no lastas couckns hn $6,222 y laohulirco c uoc his`iouli7o hn kc utikihch hn apnrcli7o hn $84,222. O a s n hndn lnrrcr Ckkinh [Wnst. Kcs rczaons guohc`notckns sao

NMN@RKA XCDKC 33 32 Cock isis hn iojrnsas y lastcs rnknvcotns pcrc lnrrcr Ckkinh Znst y cdrir Ckkinh \autf

Iojrnsas Lasta hnvnotcs

@coc

hn adrc hn `conma hn `ctnrickns

942,222

(942,222)

94,222

(94,222)

2

(4>,222) ( ciias

4 ci'ias

Cotijiinhch cltuck

< cgias

2 cgias

Lasta arijiock

Wihc utik rnstcotn

cgias

cgias

Hnprnlicli7o clu`ukchc

$722,222

Oa la`prchc c io

Wckar no kidras

$822,222

Oa la`prchc ckio

$82,222

O a la`prchc ckio

2

2

$622,222

$872,222

Wckar hn hnsnlfa cltuck (no ngnltiva) Wckar hn hnsnlfa giock (no ngnltiva hnotra hn 4 cgias) Lastas ``ckns ``ckns hn apnrch7o (`cotnoi`inota, lonrjgc, rnpcrchaol•s, nogricharns, ntl.)

Xaknha Laq)()rctiao usc kc hlprnlich7o hn Fonc rnltc. Rcrc laolnotrcroas no nk laolnpta priolipck hn f rnevcohc, oa t.a`co no tulotc nk vckar hnk hionra no nk tin`pa oi kas i` 3 punstas sadrn c rnotc. l n d t ~ rnn`pkczcr 'Idknha su `cquioc nxistnotn1 Nk nmn`pka-tcdkc 33-33 prnsn`c k`c la`pcrcliao hn lastas hn kcs has `cquiocs. \n cpkilc kc hngi oiliao hn kc rnknvcolic c nuctra pcrtihcs i`partcotns no kcs hnlisiaons hn rnpasili7o hn nquipas hn

Xaknha= 3

Wckar no kidras hn c cotijuc `hqui`M hn 822,222. Ns irrnknvcotn, parqun ns uo lasta pcscha

(fist7rila)) a fuohih a. 3()has kas lastas pcsc (fist7rila pcschas has sn hnsnlfco . Ochc punhn lc`dicr ka qun yc sn jcst7 a qun yc alurri7. 3Rcrc uo nxc`no hn kcs laosihnrcl.iaon laosihnrcl.iaonss hnk vckar hnk hionra no nk tin`pa ti n`pa y hnk i`punst i`punsta a scdr n c rnotc no nstcs hnli siaons hn iovnrsiao no lcpitck vncsn nk lcpituka 43.

 

NMN@RKA-XCDKC 33-33 La`pcrcli7o hn lastcs= Tnpasili7o hn `cquiocric p rtih s rnknvcotns n irrnknv otns pcrc Xaknha La`pcoy

4. Wc 23º hn hnsnlfa cltuck hn Ic `hquioc cotijuo hn 82,222. Ns rnknvcotn, parqun gutura nspnrcha qun higinrn not rn kcs kcs apliaons.

ns uo

dnongilic