Tributaciones Ambientales

 

I@B\KT@D DL BJLOBJ@R LBGOÒNJB@R LRB\LK@ DL LBGOGNÎ@

Lbgognî` @nhjlot`k Qrgilsgr= Ngjsls Pujrgz Qlð` Turog y Rlbbjòo= Ogbfl ‒ ‛D„

 Trjhut`bjgols `nhjlot`kls= Loigqul dl Qjueg

Jotler`otls= - QLÐ@ Y@KYLXDL, E\JDG @OTFGOZ - NGKLXG X@NJXL], LDE@X @OTLOGX

 

JOTXGD\BBJÒO=

Bgng hjlo s`hlngs, k` lbgognî` `nhjlot`k ls uo `oàkjsjs rlbjlotlnlotl tgn`dg bulot`, sghrl tgdg pgr kgs lstr`egs qul sl lstào b`us`odg pgr k`lobgot`njo`bjòo, lotgobls sldjvlrsgs f`o lst`dg pk`otl`odg jdl`s dl bòng bgotrgk`r lk d`ðg b`us`dg `k nldjg `nhjlotl, bgng kg ls uo jnpulstg `nhjlot`k. Bu`odg f`hk`ngs dl jnpulstg `nhjlot`k, b`hl `bk`r`r, ogs rlilrjngs `k bgomuotg dl flrr`njlot`s ijsb`kls qul rleuk`o k` rlk`bjòo lotrl k`s plrsgo`s, nldjg `nhjlotl y lnprls`s. Lk ghmltjvg dl k` jovlstje`bjòo ls dlsbrjhjr bòng k` trjhut`bjòo `nhjlot`k sl puldl `pkjb`r bgng jostrunlotg lbgoònjbg `otl k` bgot`njo`bjòo, sjlodg lst` uo` lxtlro`kjd`d ole`tjv`. Rghrl k` h`sl dlk ghmltjvg lo nlobjòo, sl rl`kjzò uo `oàkjsjs dlsbrjptjvg dlk i`kkg dl nlrb`dg qul rlprlslot` k` pgkubjòo, y sl prlslotò bgng flrr`njlot` dl `bbjòo lk jostrunlotg j ostrunlotg lbgoònjbg trjhut`rjg lo n`tlrj` `nhjlot`k, lk bu`k `btý` prjnlrg, bgng bgnplos`bjòo pgr lk d`ðg rl`kjz`dg y sleuodg, bgng joblotjvg dl bgnpgrt`njlotgs og plrmudjbj`kls p`r` lk nldjg `nhjlotl. Dlk njsng ngdg, sl dltlrnjoò buàkls sgo kgs prghkln`s `nhjlot`kls prjgrjt`rjgs qul elolr`o kgs bgstgs lbgoònjbgs nàs sjeojijb`tjvgs. Dl lst` n`olr`, sl bgobkuyò qul kgs rlbursgs o`tur`kls nàs `ilbt`dgs sgo lk `jrl y lk `eu`, qul bgoslbulotlnlotl `ilbt`o ` k` s`kud y lk hjlolst`r elolr`k, y qul k` ijsb`kjd`d g trjhut`bjòo `nhjlot`k lxjstl bgng jostrunlotg lbgoònjbg p`r` `njogr`r y lvjt`r `bbjgols d`ðjo`s qul `tlotlo ` bgrtg g k`reg pk`zg bgotr` ogsgtrgs njsngs y lk nldjg lo lk qul vjvjngs.

 

Bgotlojdg JOTXGD\BBJÒO=...........................................................................................................................8 B`pîtukg 0= TLGXÎ@ QJE\YJ@O@....................................................................................................4 0.0.

Tlgrî` Tlgrî` dl k`s Lxtlro`kjd Lxtlro`kjd`dls.. `dls......... .............. ............... ............... .............. .............. .............. ............... ............... .............. ......................< ...............<

0.8.

Rgkubjòo Rgkubjòo Qjeguvj Qjeguvj`o`=... `o`=.......... .............. .............. .............. ............... ............... .............. .............. ............... ............... .............. .............. .............. ............6 .....6

J)

Lbgognî`s Lbgognî`s Lxtlro`s Lxtlro`s y ssuhsjd uhsjdjgs jgs pjeguvjogs pjeguvjogs=....... =.............. ............... ............... .............. .............. ............................6 .....................6

JJ)

Dlslbgognî Dlslbgognî`s `s lxtlro`s lxtlro`s l jnpulstgs jnpulstgs pjeguv pjeguvj`ogs j`ogs=......... =................ .............. .............. .............................01 ......................01

B`pîtukg 8= JNQ\LRTGR @NHJLOT@KLR......................................................................................02 8.0

Iuod`nlotg Iuod`nlotgs=.... s=........... .............. ............... ............... .............. .............. .............. ............... ............... .............. .......................................04 ................................04

J)

Lk lnpklg lnpklg dlk sjstln sjstln`` trjhut`r trjhut`rjg jg p`r` p`r` kger`r kger`r qul qul qujlo qujlo bgot`n bgot`njo` jo` p`eul........ p`eul.................04 .........04

JJ) K` olblsjd`d olblsjd`d dl `sleur`r qul kgs jostrunlotgs jostrunlotgs isb`kls og `er`vlo `er`vlo kgs prghkln`s `nhjlot`kls........................................................................................................................0< 8.8

@pkjb`bjòo @pkjb`bjòo dl kgs jnpulstgs jnpulstgs `nhjlot`kl `nhjlot`kls=...... s=............. .............. .............. .............. ............... ............... .............. .................09 ..........09

J)

Lst`hklbjn Lst`hklbjnjlotg jlotg dl k` h`sl h`sl jnpgojhkl=... jnpgojhkl=.......... .............. .............. .............. ............... ............... .............. .........................09 ..................09

JJ)

Ijm`bjòo Ijm`bjòo dl k` t`s` jnpgsjv` jnpgsjv`=....... =.............. .............. .............. ............... ............... .............. .............. .............. ............... .....................09 .............09

JJJ)

Bgotrgk Bgotrgk dl k` bgot`njo`bj bgot`njo`bjòo=.... òo=........... .............. .............. ............... ............... .............. .................... ..................................05 .....................05

8.2

Jnpulstgs Jnpulstgs y rlgrn`s rlgrn`s isb`kls isb`kls `nhjlot`k `nhjlot`kls..... ls............ ............... ............... .............. .............. .............. .......................06 ................06

8.4

Jnpulstgs Jnpulstgs sghrl k` lolreî`=..... lolreî`=............ .............. .............. .............. ............... ............... .............. .............. ................................88 .........................88

J)

X`zgols X`zgols p`r` er`v`r lk usg dl k` lolreî`....... lolreî`.............. .............. ............... ............... ......................................88 ...............................88

JJ) X`zgols pgr k`s qul k` sgk` `pkjb`bjòo dl jnpulstgs jnpulstgs pgr lk usg dl lolreî` lolreî` puldl puldl rlsukt`r josuibjlotl............................................................................................................82 B`pjtukg 2= BGOBK\RJGOLR=.......................................................................................................84 HJHKJGEX@IÎ@.............................................................................................................................89

 

B`pîtukg 0= TLGXÎ@ QJE\YJ@O@ Lk jnp jnpuls ulstg tg pje pjeguv guvj`o j`og, g, prg prgvjl vjlol ol dlk `pl `plkkj kkjdg dg dl @rt @rtfur fur Blbjk Blbjk Qjegu, Qjegu, lbgo lb gogn gnjs jst` t` jo joek ekês ês.. Lk pr prgi gils lsgr gr Qjeg Qjegu u ls lsbr brjh jhjò jò uo uo` ` sl slrj rjl l dl tr`h` tr`h`mg mgss qu qul l eu`rd`o rlk`bjòo bgo kgs jnpulstgs pjeuvj`ogs iulrgo= Xjqulz` y hjlolst`r  (0:08) y K` lbgognî` dlk hjlolst`r9 (0:81). Qjegu nlobjgo`h` qul lk Lst`dg tloî` k` b`p`bjd`d dl nlmgr`r k` b`kjd`d dl vjd` dl k`s plrsgo`s, bgng prgdubtg dl lsl `reunlotg, prgpgol `rrlek`r lst` i`kk` dl nlrb`dg prgdubjd` lo lk sjstln` dl prlbjgs pgr k` prlslobj` dl k`s jnplrilbbjgols dlk nlrb`dg dlog dl ognj njo` o`d` d`ss lx lxtl tlro ro`k `kjd jd`d `dls ls ole` ole`tjtjv` v`ss k` k`ss bu bu`k `kls ls og pl plrn rnjtjtî` î`o o `s `sje jeo` o`r  r  lijbjlotlnlotl kgs rlbursgs y qul3 bgo lk bghrg dl uo jnpulstg buyg ngotg bgnplos`rî` kgs d`ðgs b`us`dgs. Ls `sî bgng o`bl lk dlognjo`dg Jnpulstg Qjeuvj`og kgs bu`kls grjejo`o kgs jnp jnpuls ulstgs tgs `nhjlo `nhjlot`k t`kls ls g t`nhjê t`nhjêo o dlogn dlognjo` jo`dg dg trjh trjhutg utgss dls dlstjo tjo`d `dgs gs `k bujd`dg dlk nldjg `nhjlotl, buyg ghmltjvg ls kger`r k` jotlro`kjz`bjòo dl k`s lxtlro`kjd`dls prgdubjd`s ` tr`vês dlk usg dlk njsng sjstln` dl prlbjgs. Lo pgb` pg b`ss p`k` p`k`hr hr`s `s,, lk jn jnpu puls lstg tg pjeg pjeguv uvj` j`og og f` f`bl bl qu qul l lk el elol olr` r`dg dgrr dl uo uo` ` lxtlro`kjd`d ole`tjv` (k` bgot`njo`bjòo) dlh` p`e`r pgr lk d`ðg qul joirjoel `k rlstg dl k` sgbjld`d `sunjlodg lk bgstg dl k` lxtlro`kjd`d. K` brl`bjòo dl lstl jostrunlotg lbgoònjbg sl grjejo` lo k` kòejb` dl qul ` lk `elotl bgot`njo`dgr sgkg kl rlsukt` hlolijbjgsg bgot`njo`r f`st` lk puotg dl qul qul kl rlsu rlsuktl ktl nà nàss h`r` h`r`tg tg p` p`e` e`rr lk jnpu jnpuls lstg tg qu qul l `d `dqu qujr jrjr jr tlbo tlbogk gkge geî` î` lbgkòejb` lbgk òejb`,, lstjnuk`od lstjnuk`odg g bgnp bgnpgrt`n grt`njlotg jlotgss qul i`vgrlzb` i`vgrlzb`o o `k nldjg`nhjl nldjg`nhjlotl otl prgdubjlodg k` lijbjlobj` djoànjb`. Ls jnpgrt`otl rls`kt`r qul lk jnpulstg pjeguvj`og og er`v` lk prgdubtg `sgbj`dg bgo k` dlslbgognî` lxtlro`, kg qul rl`knlotl er`v` lk jnpulstg pjeguvj`og ls lk lklnlotg qul igrn` p`rtl dlk prgdubtg qul elolr` lk d`ðg sghrl kgs `elotls lbgoònjbgs `ilbt`dgs pgr k` lxtlro`kjd`d. Q`r` f`blrkg ogt`r  lo uo lmlnpkg, dgodl k` lxtlro`kjd`d sl` lk `kbgfgkjsng prgdubjdg pgr lk bgosung lxblsjvg dl `kbgfgk, sjlodg uo lklnlotg `kbgfgk purg g lt`ogk, lst` hlhjd` ` su vl hlhjd` vlzz tjl tjlol ol djstjo djstjot`s t`s hl hlhjd hjd`s `s `kb `kbgf gfòkjb òkjb`s `s (bg (bgng ng vjo vjog, g, blr blrvlz vlz`, `, wfjscy, vgdc`s, lotrl gtrgs) k`s bu`kls v`rî`o lo k` b`otjd`d dl er`ngs dl `kbgf `kb gfgk gk pur purg g pgr kjtrg. kjtrg. Lst` Lst` lxt lxtlro lro`kj `kjd`d d`d prgvgb prgvgb` ` bgo bgoikj ikjbtg btg lot lotrl rl vlb vlbjog jogs, s, `bbjdlotls `utgngvjkîstjbgs, dlsjotler`bjòo i`njkj`r, josleurjd`d, ltb. Ls `kkî dgodl lotr` ` t`kk`r lk jnpulstg pjeguvj`og er`v`odg b`d` hlhjd` `kbgfò `kbgfòkjb` kjb` lo iuobjòo lo k` b`otjd`d dl er`ngs dl `kbgfgk purg dl b`d` lov`sl. Kgs jnpu Kgs jnpuls lstg tgss Qjeu Qjeuvj vj`o `ogs gs iu iulr lrgo go jo josp spjr` jr`bj bjòo òo dlk dlk Qrjo Qrjobj bjpj pjg g ‛Lk ‛Lk qul qul bgot`njo` p`e`„ `blpt`dg l jnpklnlot`dg pgr uo` er`o p`rtl dl o`bjgols dlk nuodg lst`hklbjêodgsl bgng prjobjpjg hàsjbg dl pgkîtjb` pýhkjb` ijsb`k qul jnpkln jnp klnlot lot`o `o y pgolo pgolo lo pràbtj pràbtjb` b` jos jostru trunl nlotg otgss lbg lbgoòn oònjbg jbgss bgng bgng trjh trjhutg utgss dlstjo`dgs `k bujd`dg dlk nldjg`nhjlotl qul i`vgrlblo lk hjlolst`r dl k` bgnuojd`d.

 

N`ocjw prlslot` lk N`ojijlstg dlk Bkuh dl Qjegu, slð`k`odg= ‛ls uo erupg dl lkjtl dl lbgognjst`s y lxplrtgs bgo lk hulo slotjdg dl f`hlr `pgy`dg pýhkjb pýh kjb`nl `nlotl otl jnp jnpuls ulstgs tgs pjeguv pjeguvj`o j`ogs gs nàs `kt `ktgs, gs, t`k t`kls ls bgn bgng g jnp jnpuls ulstg tg ` k` e`sgkjo` g jnpulstg `k b`rhgog. Lstgs lxplrtgs y lbgognjst`s ` nloudg `pgy`o rldubjr gtrgs jnpulstgs p`r` n`otlolr bgost`otl k` b`otjd`d tgt`k dl jnpulstgs rlb`ud`dgs, `uoqul nubfgs gtrgs f`o prgpulstg t`nhjêo dldjb`r k` rlb`ud`bjòo ` gtrgs prgylbtgs v`kjgsgs„. Ijo` Ijo`kn knlo lotl tl,, N` N`oc ocjw jw nl nlob objg jgo` o` dg dgss r`zg r`zgol olss pg pgrq rqul ul kg kgss jn jnpu puls lstg tgss pjeguvj`ogs sgo pgpuk`rls lotrl kgs lbgognjst`s= ‛Qrjnlrg, lkkgs girlblo ` nlou nl oudg dg k` n`ol n`olr` r` nlog nlogss jo jov` v`sj sjv` v` p` p`r` r` rlnl rlnldj dj`r `r uo uo` ` i`kk` i`kk` dl nl nlrb rb`d `dg. g. Rleuodg, lkkgs prgdublo rlb`ud`bjòo qul lk eghjlrog puldl us`r p`r` rldubjr  gtrgs jnpulstgs„.

0.0. 0. 0.

Tl Tlgr grî` î` dl k` k`ss Lxt Lxtlr lro` o`kj kjd` d`dl dlss

Q`r` prgiuodjz`r sghrl lst` i`kk` dlk nlrb`dg pgdlngs slð`k`r qul ‛k`s lxtlro lxt lro`kj `kjd`d d`dls gbu gburrl rrlo o`bbjgols pgrqul pgrqul `ilbt`o kgs `elotl `eldjrlbt`nlotl otlss lbg lbgoòn oònjbg jbgs s hjlolst`r tjl tjlolo olo lil lilbtg btgs s lo tlrblrgs, ls ls dlbjr, sus lo lk dl gtrgs, kgs bu`kls djbfgs bgstls og lstào sjlodg rliklm`dgs lo k`s tr`os`bbjgols dlk nlrb`dg„ (Ojbfgksgo, 8116, p. BN + Bgstg n`rejo`k lxtlrog (Q`rcjo 8101, p.255).

 

Qgr kg slð`k`dg, pgdlngs lotlodlr qul kgs lilbtgs jovgkuot`rjgs lo lk hjl jlo olst` lst`rr dl k` k`ss tl tlrb rblr lr`s `s plr lrsg sgo o`s y ln lnp prls` rls`ss sg sgo o dlo log gnj njo o`d `d` `s lxtlro`kjd`dls qul puldl slr pgsjtjv`s bu`odg elolr`o uo hlolijbjg ` gtrgs y ole`tjv`s bu`odg plrmudjb`o ` tlrblrgs, dl `fî qul, k`s pgsjtjv`s og elolr`o n`yg n` ygrl rlss pr prgh ghkl kln` n`ss sjog sjog sg sgo o k`s k`s ole` ole`tjtjv` v`ss lo dg dgod odl l ls ol olbl bls` s`rj rj` ` su jo jotl tlrv rvlo lobj bjòo òo,, hu husb sb`o `odg dg jo jotl tlro ro`k `kjz jz`r `r ls lstg tgss bg bgst stls ls qu qul l og sl lo lobu bulo lotr tr`o `o rliklm`dgs lo lk nlrb`dg. Lo lk sjeujlotl lmlnpkg, er`ijb`rlngs kg lxpkjb`dg= Rupgoe`ngs qul uo` lnprls` jodustrj`k qul prgdubl uo Hjlo V prgdubl 4111 tgolk`d`s dl e`sls bgot` bg ot`njo njo`ot `otls ls pgr nls nls,, bgo bgosjd sjdlr` lr`odg odg uo bgs bgstg tg n`r n`rejo ejo`k `k prjv`dg prjv`dg dl 01 011 1 dòk`rls pgr tgolk`d`. Ghtlojlodg bgng lqujkjhrjg dlk nlrb`dg, ` uo prlbjg dl 011 01 1 dò dòk` k`rl rlss pg pgrr tg tgol olk` k`d` d`,, k` el elol olr` r`bj bjòo òo dl 4111 4111 tgol tgolk` k`d` d`ss dl e` e`sl slss bgot`njo`otls pgr nls, sjlodg lstl jolijbjlotl puls og lstà bgosjdlr`odg lk bgstg pgr k` lxtlro`kjd`d, pulstg qul, lk bgstg n`rejo`k sgbj`k og bgotlnpk` lk bgstg n`rejo`k lxtlrog.

Rjo lnh`reg, bgosjdlr`odg lk bgstg n`rejo`k lxtlrog dl 08< dòk`rls pgr  tgolk`d`, sjlodg lstl lk v`kgr sgbj`k joirjoejdg, ghtlodrî`ngs bgng lqujkjhrjg dl nlrb nl rb`d `dg g k` b`o b`otjd tjd`d li lijb jbjl jlo otl dl 81 811 11 tgol tgolk` k`d d`s pgr nls dl e`s `sl ls bgot`njo`otls, bgo uo prlbjg 88< dòk`rls pgr tgolk`d`, lo dgodl sî sl lst`rî` bgosjdlr`odg lk bgstg pgr k` lxtlro`kjd`d ghtlojlodg uo oulvg lqujkjhrg dl nlrb`dg bgo n`ygr lijbjlobj`.

 

Lo p`k`hr`s dl Xghlrtg \rruo`e` lt `k. (811 BNe + BNel Ls `s `sîî bgn gng g lo uo lsbl lsblo o`r `rjg jg lo dgo god dl k` k`ss ln lnpr prls ls` `s og lstê stêo jotlro`kjz`odg kgs bgstgs dl k` bgot`njo`bjòo, lk Lst`dg puldl lst`hklblr uo jnpulstg p`r` qul k` lnprls` tgnl lo bulot` lk bgstg pgr k` bgot`njo`bjòo lo sus lilbtgs= T > BNel

 

Qgdlngs bgobkujr dl kg lxpulstg kîol`s `rrjh`, qul uo` lxtlro`kjd`d bgng su njsng ognhrl kg dlognjo` sgo kgs lilbtgs lxtlrogs dl k`s `bbjgols dl bjlrtgs jodjvjdugs f`bj` tlrblrgs3 sjlodg lstgs lilbtgs uo bgstg g hlolijbjg bgng rlsukt`dg dl k`s `btjvjd`dls lbgoònjb`s dl k` prgdubbjòo y lk bgosung, qul sj hjlo lstl hlolijbjg og ls rltrjhujdg `k jodjvjdug qul kg grjejo`, t`npgbg lk bgstg ls bgnplos`dg, pgr kg qul lstgs og quld`o rliklm`dgs lo lk prlbjg dl k`s tr`os`bbjgols dlk nlrb`dg.

0. 0.88.

Rgku gkubjò jòo o Qj Qje eguv guvj` j`o o`=

\og dl kgs `pgrtls dl Qjegu ` k` lbgognî` iul girlblr uo` sgkubjòo `k li lilb lbtg tg dl k` k`ss lbgo lbgogn gnî` î`ss y k` k`ss dlsl dlslbg bgog ognî nî`s `s lx lxtl tlro ro`s `s lo k` `sje `sjeo` o`bj bjòo òo lijbjlotl dl kgs rlbursgs. Lst` slbbjòo k` slp`r`rlngs lotrl   J)

Lb Lbgo gog gnî nî`s `s Lx Lxtl tlro ro` `s y su suh hsjd sjdjg jgs s pje jegu guv vjo jog gs=

Lo lk b`sg dl k`s lbgognî`s lxtlro`s y` sl ngstrò qul lk nlrb`dg iu iuob objg jgo` o`od odg g kjhr kjhrln lnlo lotl tl `s `sje jeo` o` uo uo` ` b`ot b`otjd jd`d `d dl rlbu rlburs rsgs gs nl nlog ogrr qu qul l k` sgb gbj` j`kn knlo lotl tl òpt ptjn jn` `, pgr kg t` t`ot otg, g, k` sg sgku kubbjò jòo o rlq rlqujl jlrl rl jodu odubjr ` kg kgss bgos bg osun unjd jdgr grls ls ` qu qul l bgnp bgnprl rlo o uo` uo` b`ot b`otjd jd`d `d n` n`yg ygrr y kg kgss gilr gilrlo lotl tlss ` qu qul l prgduzb`o uo` b`otjd`d n`ygr dlk prgdubtg. K` sgkubjòo slrà `pkjb`r uo` pgkîtjb` lbgoònjb` kk`n`d` lk suhsjdjg pjeguvj`og, y dlspuês, plrnjtjr qul lk nlrb`dg bgotjoýl iuobjgo`odg kjhrlnlotl p`r` `sjeo`r kgs rlbursgs lo igrn` sgbj`knlotl lijbjlotl. Xlbgrdlngs qul lo lk nlrb`dg k` bgodubt` dl kgs `elotls lbgoònjbgs lstà rlprlslot`d` rlprlslot`d` pgr k` iuobjòo dln`od` y gilrt` prlbjg . Lo lk Eràijbg sl puldl vlr qul kgs bgosunjd jdg grls rls bgnpr`rào vgkuot`rj`nlotl k` b`otjd`d sgbj`knlotl òptjn` sj y sgkg sj lk prlbjg qul sl kls bghr` lo lk nlrb`dg dlsbjlodl `k ojvlk dlk prlbjg bgosunjdgr, QB, g prlbjg oltg dlk suhsjdjg, QO. R`hlngs dl k` tlgrî` dlk bgosunjdgr qul bu`odg lk prlbjg djsnjouyl k`s plrsgo`s tjlodlo ` `unlot`r k` b`otjd`d dln`od`d` dlk hjlo. Kgs gilrlotls `unlot`rào vgkuot`rj`nlotl k` prgdubbjòo sj y sgkg sj lk prlbjg qul sl kls p`eul lo lk nlrb`dg `unlot` f`st` lk ojvlk dlk prlbjg prgdubtgr, QQ, g prlbjg hrutg dl suhsjdjg, QH. R`hlngs dl k` tlgrî` dl k` prgdubbjòo qul `k `unlot`r lk prlbjg dl vlot` dlk prgdubtg kgs gilrlotls `unlot`rào k` b`otjd`d girlbjd`. Ogtl qul sl f` prgdubjdg uo` djsbrlp`obj` lotrl lk Qp y lk Qb, sjlodg n`ygr lk prjnlrg sghrl lk sleuodg, QQ ? QB. K` sgkub sg kubjòo jòo dl k` lbgog lbgognî` nî` lxtlro lxtlro` ` rlqujl rlqujlrl rl rlsgkv rlsgkvlr lr lk sjeujl sjeujlotl otl prg prghkl hkln`= n`= ·Pujêo buhrl k` djilrlobj` lotrl lk QQ ‒ QB7 K` rlspulst` ls sjnpkl, lk eghjlrog, ` tr`vês dlk p`eg dl uo suhsjdjg uojt`rjg g lsplbîijbg dl ngotg jeu`k `k Hlolijbjg N`rejo`k nldjdg `k ojvlk dl k` Pl ÒQTJNG. K` n`eojtud dl k` t`s` dlk suhsjdjg pjeguvj`og pgr uojd`d dl prgdubtg ls jeu`k ` k` djst`obj` K ], g t`nhjêo QH ‒ QO > QQ - QB. Lk ngotg dlk suhsjdjg tgt`k ls jeu`k ` k`

 

nuktjpkjb`bjòo lotrl k` t`s` dlk suhsjdjg uojt`rjg y k` Pl ÒQTJN@, kg bu`k ls jeu`k `k àrl` dl k` ijeur` QQ K ] QB.

Lk suhsjdjg uojt`rjg g lsplbîijbg, pjeguvj`og, bgrrlspgodl ` uo` bjlrt` b`otj b` otjd`d d`d dl uo uojd` jd`dls dls ngolt ngolt`rj `rj`s `s pgr uoj uojd`d d`d dl prg prgdub dubtg. tg. Lo lbg lbgogn ognî`s î`s joik`bjgo`rj`s k` t`s` dlk suhsjdjg sl puldl lst`hklblr lo uojd`dls ngolt`rj`s bgrrlejd`s pgr joik`bjòo. ·@ qujêo lotrle`r lk suhsjdjg7 K` rlspulst` ` lst` prleuot` ls nuy jotlrls`otl y puldl d`r grjelo ` uo` k`re` djsbusjòo. @bà sl `sunjrà qul lst`ng lst `ngss `b `btu` tu`odg odg lo nlrb` nlrb`dgs dgs plrilb plrilbt`n t`nlot lotl l bg bgnpl npltjt tjtjvg jvgs, s, lxb lxblpt lptg g k` lbgognî` lxtlro`, dgodl f`y plrilbt` y dgodl sl kgs njsngs lilbtgs lbgoònjbgs sj lk suhsjdjgjoigrn`bjòo sl d` ` k` dln`od` g `prgdublo k` gilrt`. Lo k` pràbtjb`, sj lo lk nlrb`dg f`y `sjnltrî` dl joigrn`bjòo, y` og d`rà kg njsng d`r lk suhsjdjg ` k` dln`od` g ` k` gilrt`. Lk gtgre`njlotg dlk suhsjdjg elolr` uo` pêrdjd` dl lijbjlobj` lo lk usg dl kgs rlbursgs, jeu`k `k àrl` dl k` ijeur` N K ] lo lk Eràijbg. ·Ls` pêrdjd` dl lijbjlobj` bgnplos` g og lk hlolijbjg, HRO, dl bgrrlejr k` lbgognî` lxtlro`7 K` rlspulst` ls og kg bgnplos`, vl`ngs pgr quê. Qrjnlrg, `o`kjblngs k` pêrdjd` dl lijbjlobj` dlk suhsjdjg pjeguvj`og. Lk bgstg dlk suhsjdjg kg p`e` lk eghjlrog y bgrrlspgodl `k ngotg tgt`k dlk suhsjdjg lotrle`dg, ls dlbjr, lk àrl` dl k` ijeur` QQ K ] QB. \og dl kgs lilbtgs dlk suhsjd hsjdjg jg pje jeg guv uvj` j`og og ls jo jobbrl rln nlot` lot`rr lk lx lxbl bld dlotl otl `e `erl rle` e`dg dg dl kgs bgosunjdgrls (`unlotg dl sus joerlsgs pgr nlogr prlbjg dlk prgdubtg) lo k` n`eojtud dlk àrl` dl k` ijeur` Ql NLXB@DG N ] QB. @ su vlz, t`nhjêo

 

`unlot` lk lxbldlotl `erle`dg dl kgs gilrlotls (`unlotg dl sus joerlsgs pgr  n`ygr prlbjg dlk prgdubtg) lo k` n`eojtud dlk àrl` Ql NLXB@DG N K QQ. Qgr  kg t`otg, sj `k ngotg dlk suhsjdjg tgt`k (bgstg) kl rlst`ngs k` sun` dl kgs lxbl lx bldl dlot otls ls dl bg bgos osun unjd jdgr grls ls y gi gilr lrlo lotl tls, s, je jeu` u`kk `k àrl` àrl` QQ K N ] QB (hlolijbjgs), quld` uo` pêrdjd` jeu`k `k àrl` N K ]. Rleuodg, k` bgrrlbbjòo dl k` lbgognî` lxtlro` prgdumg uo jobrlnlotg dlk hlolijbjg sgbj`k jeu`k `k àrl` dl k` ijeur` @ K ] N, qul prgvjlol dl rlst`rkl `k HRT (àrl` h`mg k` iuobjòo dl HNeR) lk hlolijbjg prjv`dg tgt`k (àrl` h`mg k` iuobjòo dl HNeQ). Lk àrl` dl k` ijeur` @ K ] N sl dlsbgnpgol lo dgs àrl`s N  @ K + N K ]. Qgr kg t`otg, k` pêrdjd` dl lijbjlobj` dlk suhsjdjg pjeguvj`og ls nàs qul bgnplos`dg pgr lk jobrlnlotg dlk hlolijbjg tgt`k, quld`odg uo` e`o`obj` sgbj`k olt` jeu`k `k àrl` N @ K.

JJ) JJ)

Dl Dlsl slbg bgog ognî nî`s `s lx lxtl tlro ro`s `s l jjnp npul ulst stgs gs pj pjeg eguv uvj` j`og ogs= s=

Lo lk b`sg dl k`s dlslbgognî`s lxtlro`s y` sl ngstrò qul lk nlrb`dg iu iuob objg jgo` o`od odg g kjhr kjhrln lnlo lotl tl `s `sje jeo` o` uo uo` ` b` b`ot otjd jd`d `d dl rlbu rlburs rsgs gs n`yg n`ygrr qu qul l k` sgb gbj` j`kn knlo lotl tl òpt ptjn jn` `, pgr kg t` t`ot otg, g, k` sg sgku kubbjò jòo o rlq rlqujl jlrl rl jodu odubjr ` kg kgss bgos bg osun unjd jdgr grls ls ` qu qul l bgnp bgnprl rlo o uo uo` ` b`ot b`otjd jd`d `d nl nlog ogrr y kg kgss gilr gilrlo lotl tlss ` qu qul l prgduzb`o uo` b`otjd`d nlogr. K` sgkubjòo slrà `pkjb`r uo` pgkîtjb` lbgoònjb` dlognjo`d` lk jnpulstg pjeguvj`og, y dlspuês dl lkkg, dlm`r qul lk nlrb`dg bgot bg otjo joýl ýl iu iuob objg jgo` o`od odg g kjkjhr hrln lnlo lotl tl p`r` p`r` `s `sje jeo` o`rr kg kgss rlbu rlburs rsgs gs lo igrn igrn` ` sgbj`k sgb j`knlo nlotl tl lij lijbjl bjlotl otl.. Lo k` pràbtj pràbtjb` b` k` bgodub bgodubt` t` dl kgs bgosun bgosunjdg jdgrls rls sl lxprls` lo k` iuobjòo dln`od` prlbjg y k` bgodubt` dl kgs gilrlotls sl lobulotr` lo k` iuobjòo gilrt` prlbjg. Lo lk Eràijbg sl puldl vlr qul kgs bgosunjd jdg grls rls bgnpr`rào vgkuot`rj`nlotl k` b`otjd`d sgbj`knlotl òptjn` sj y sgkg sj lk prlbjg qul sl kls bghr` lo lk nlrb`dg `unlot` `k ojvlk dlk prlbjg bgosunjdgr, QB, g prlbjg hrutg dl jnpulstg, QH. R`hlngs dl k` tlgrî` dlk bgosunjdgr qul bu`odg lk prlbjg `unlot` k`s plrsgo`s tjlodlo ` djsnjoujr k` b`otjd`d dln`od`d` dlk hjlo. Kgs gilrlotls djsnjoujrào vgkuot`rj`nlotl k` prgdubbjòo sj y sgkg sj lk prlbjg qul sl kls p`eul lo lk nlrb`dg sl rldubl f`st` lk ojvlk dlk prlbjg prgdubtgr, QQ, g prlbjg oltg dl jnpulstg, QO. R`hlngs dl k` tlgrî` dl k` prgdubbjòo qul `k djsnjoujr lk prlbjg dl vlot` dlk prgdubtg kgs gilrlotls djsnjoujrào k` b`otjd`d girlbjd`. Ghslrvl qul sl f` prgdubjdg uo` djsbrlp`obj` lotrl lk QB y lk QQ, sjlodg n`ygr lk prjnlrg bgo rlsplbtg `k sleuodg, QB ? QQ. K` sgkubjòo dl k` dlslbg dls lbgog ognî` nî` lxt lxtlro lro` ` rlqujl rlqujlrl rl rlsgkv rlsgkvlr lr lk sje sjeujl ujlotl otl prghkl prghkln` n`== ·Pu ·Pujêo jêo sl `prgpj` dl k` djilrlobj` lotrl lk QB ‒ QQ7 K` rlspulst` ls sjnpkl, lk eghjlrog, ` tr`vês dlk bghrg dl uo jnpulstg uojt`rjg g lsplbîijbg dl ngotg jeu`k `k Hlolijbjg N`rejo`k nldjdg `k ojvlk dl k` Pl ÒQTJNG. K` n`eojtud dl k` t`s` dlk jnpulstg pjeguvj`og pgr uojd`d dl prgdubtg ls jeu`k ` k` djst`obj` N ], g t`nhjêo QH ‒ QO > QB ‒ QQ. Lk ngotg dlk jnpulstg tgt`k ls jeu`k ` k` nuktjpkjb`bjòo lotrl k` t`s` dlk jnpulstg uojt`rjg y k` Pl ÒQTJNG, kg bu`k ls jeu`k `k àrl` dl k` ijeur` Qb N ] QQ.

 

Lk

jnpulstg uojt`rjg g lsplbîijbg, pjeguvj`og, bgrrlspgodl ` uo` bjlrt` b`otjd`d dl uojd`dls ngolt`rj`s pgr uojd`d dl prgdubtg. Lo lbgognî`s joik`bjgo`rj`s k` t`s` dlk jnpulstg sl puldl lst`hklblr lo uojd`dls ngolt`rj`s bgrrlejd`s pgr  joik`bjòo. ·Lk jnpulstg dlhl slr bgkgb`dg sghrl kgs bgosunjdgrls g sghrl kgs gilrlo gil rlotls tls7 7 K` rlspu rlspulst lst` ` ls qul kgs lilbtg lilbtgss lbg lbgoòn oònjbg jbgss dl uo jnp jnpuls ulstg tg pjeguvj`og dlplodlo dl k`s lk`stjbjd`dls prlbjg dl k` iuobjòo dln`od` y dl k` iu iuob objò jòo o gi gilr lrt` t`.. K` jo jobj bjdl dlob obj` j` lb lbgo goòn ònjb jb` ` dl dlkk jnpu jnpuls lstg tg dl dlpl plod odl l dl k` k`ss lk`stjbjd`dls prlbjg dl k` dln`od` y dl k` gilrt`. K` `utgrjd`d sgkg puldl lst`hklblr k` jobjdlobj` kle`k dlk jnpulstg, ls dlbjr, qujlo kg rlb`ud`rà y lotrle`rà `k Ijsbg, plrg og qujlo rl`knlotl kg p`e`rà. Lk jnpulstg elolr` uo` pêrdjd` dl lijbjlobj` lo lk usg dl kgs rlbursgs, jeu`k `k àrl` dl k` ijeur` N K ] lo lk Eràijbg. ·Lsg bgnplos` lk HRO kger`dg `k bgrrlejr k` dlslbgognî` lxtlro`7 K` rlspulst` ls og, vl`ngs pgr quê. Qrjnlrg, `o`kjblngs k` pêrdjd` dl lijbjlobj` dlk jnpulstg pjeguvj`og. K` rlb`ud`bjòo dlk jnpulstg k` f`bl lk Ijsbg y bgrrlspgodl `k ngotg tgt`k dlk jnpulstg bghr`dg, ls dlbjr, lk àrl` dl k` ijeur` QB N ] QQ. \og dl kgs lilbtgs dlk jnpulstg pjeguvj`og ls k` djsnjoubjòo dlk lxbldlotl `erle`dg dl kgs bgosunjdgrls (rldubbjòo dl sus joerlsgs pgr p`eg dl uo` p`rtl dlk jnpulstg pjeguvj`og y dl k` pêrdjd` dl lijbjlobj`) lo k` n`eojtud dlk àrl` dl k` ijeur` Ql NLXB@DG K N QB. @ su vlz, t`nhjêo djsnjouyò lk lxbldlotl `erle`dg dl kgs gilrlotls (djsnjoubjòo dl sus joerlsgs pgr p`eg dl p`rtl dlk jnpulstg y uo` p`rtl dl k` pêrdjd` dl lijbjlobj`) lo k` n`eojtud dlk àrl` Ql NLXB@DG K ] QQ. Qgr kg t`otg, sj ` k` sun` dl kgs lxbldlotls plrdjdgs pgr bgosunjdgrls y gilrlotls, jeu`k `k àrl` QB N K ] QQ (bgstgs), kl rlst`ngs lk ngotg dlk jnpulstg tgt`k (hlolijbjgs), quld` uo` pêrdjd` jeu`k `k àrl` N K ].

 

Rleuodg, k` bgrrlbbjòo dl k` dlslbgognî` lxtlro` prgdumg uo jobrlnlotg dlk hlolijbjg sgbj`k jeu`k `k àrl` dl k` ijeur` N @ K ], prgvjlol dl rlst`rkl `k HRT (àrl` h`mg k` iuobjòo dl BNeR g `fgrrg dl bgstgs dl prgdubbjòo) lk hlolijbjg prjv`dg tgt`k (àrl` h`mg k` iuobjòo dl BNeQ). Lk àrl` dl k` ijeur` N @ K ] sl dlsbgnpgol lo dgs àrl`s N @ K + N K ]. Qgr kg t`otg, k` pêrdjd` dl lijbjlobj` dlk jnpulstg pjeguvj`og ls nàs qul bgnplos`d` pgr lk jobrlnlotg dlk hlolijbjg tgt`k, quld`odg uo` e`o`obj` sgbj`k olt` jeu`k `k àrl` N @K.

 

B`pîtukg 8= JNQ\LRTGR @NHJLOT@KLR  Lo kgs ýktjngs `ðgs f` f`hjdg lo tgdg lk nuodg uo brlbjlotl jotlrês lo lnpk ln pkl` l`rr p` p`r` r` k` pr prgt gtlb lbbbjòo jòo dlk dlk `n `nhj hjlo lotl tl jo jost stru runl nlot otgs gs ijsb ijsb`k `kls ls qu qul, l, iuod`n iuo d`nlot lot`kn `knlot lotl, l, ghk ghkje` je`o o ` quj qujlol lolss bg bgot` ot`njo njo`o `o ` p`e p`e`r `r jnp jnpuls ulstgs tgs qul rliklmlo kgs bgstgs qul k` pgkubjòo jnpkjb` p`r` k` sgbjld`d lo elolr`k. Lo nubfgs p`îsls jodustrj`kls, kgs `splbtgs `nhjlot`kls sl tgn`o lo bulot` dl n`olr` lxpkîbjt` lo lk rêejnlo trjhut`rjg y kgs joerlsgs prgvlojlotls dl kgs jnpulstgs qul, `k nlogs lo p`rtl, sl lst`hklblo pgr r`zgols `nhjlot`kls y er`v er`v`o `o pr prjo jobj bjp` p`kn knlo lotl tl k` lolr lolreî eî` ` y lk tr`o tr`osp spgr grtl tl,, sg sgo o uo jn jnpg pgrt rt`o `otl tl bgnpgolotl dl k`s lotr`d`s dlk eghjlrog blotr`k. Lo `keuo`s lbgognî`s lo tr`osjbjòo t`nhjêo f`o `unlot`dg bgosjdlr`hklnlotl kgs joerlsgs dl grjelo trjhut`rjg rlk`bjgo`dgs bgo lk nldjg `nhjlotl, sghrl tgdg pgr bgoblptg dl jnpulstgs `pkjb`dgs ` k` lolreî`. Lo nubfgs nubfgs p`îsls p`îsls lo dls dls`rrg `rrgkkg kkg kgs prg prghkl hkln`s n`s `nh `nhjlo jlot`k t`kls ls sl f`o `eud eudjz jz`d `dg, g, qujz jzàs às dl n` n`o olr lr` ` nàs nàs drà dràstjb stjb` ` lo k` k`ss zgo go` `s urh urh`o `o` `s suplrpghk`d`s, plrg t`nhjêo lo nubf`s àrl`s rur`kls. Qgr kg t`otg, k` njr` dlk pýhkjbg y dl kgs rlspgos`hkls dl igrnuk`r k`s pgkîtjb`s sl f` blotr`dg b`d` vlz nàs lo lk `nhjlotl. T`nhjêo f`o bgotrjhujdg ` lstl prgblsg k` brlbjlotl `tlobj `tl objòo òo jotlro jotlro`bj `bjgo` go`kk prl prlst` st`d` d` ` kgs tln tln`s `s `nh `nhjlo jlot`k t`kls ls y lk prg prgerl erlsjv sjvg g rlbgogbjnjlotg dl k` jotlrdlplodlobj` lotrl k`s bgodjbjgols `nhjlot`kls dl djilrlotls p`rtls dl nuodg. \o jodjb`dgr dl lstl b`nhjg dl plrsplbtjv` ls lk flbfg dl qul dur`otl kgs ýktjngs `ðgs lo nubfgs p`îsls lo dls`rrgkkg sl f`o lst`hklbjdg njojstlrjgs y gtrgs gre`ojsngs pýhkjbgs bgo rlspgos`hjkjd`dls lxpkîbjt`s lo n`tlrj` dl nldjg `nhjlotl, lo ojvlkls t`otg blotr`kls bgng nàs h`mgs dlk eghjlrog. Lk b`nhjg jostjtubjgo`k irlbulotlnlotl f` jdg `bgnp`ð`dg dl uo b`nhjg lo k` pgkîtjb`, y `uoqul lo nubf`s gb`sjgols lstl ýktjng f` sjdg klvl, lo tgdg lk nuodg sl f` jotrgdubjdg uo` `npkj` v`rjld`d dl nldjd`s p`r` tr`t`r kgs prghkln`s `nhjlot`kls. Lo ounlrgsgs b`sgs, prgh`hklnlotl lo k` n`ygrî` dl lkkgs, lst`s nldjd`s f`o sjdg dl b`ràbtlr rleuk`tgrjg, plrg lo nubfgs gtrgs, rlejstr`dgs lo tgdgs kgs bgotjolotls, f`o sjdg dl b`ràbtlr ijsb`k y su prgpòsjtg hàsj hà sjbg bg f` sjdg sjdg dl dls` s`kl klot ot`r `r k` bg bgot ot`n `njo jo`b `bjò jòo o pg pgrr k` vî` vî` dl er`v er`v`r `rk` k` bg bgo o jnpulstgs. Rjo lnh`reg, dl `bulrdg bgo k` lxplrjlobj` qul sl tjlol f`st` `fgr`, og puldl `ijrn`rsl qul su jnp`btg, y` sl` `nhjlot`k g ijsb`k, f`y` sjdg lo elolr`k nuy jnpgrt`otl, `uoqul bjlrt`nlotl sl f`o rlejstr`dg êxjtgs ` ojvlk kgb`k. K` bulstjòo qul surel lotgobls ls sj lk usg dl jostrunlotgs ijsb`kls bgo ijols `nhjlot`kls f` dl n`otlolrsl bgng uo iloònlog n`rejo`k g sj dlhlrî` bgosjdlr`rsl bgng uo sjstln` qul sl lobulotr` lo sus jojbjgs y buyg pgtlobj`k og sl f` flbfg lilbtjvg `ýo.

 

8.0Iuod`nlotgs= J)

Lk l lnp npkl klg gd dlk lk s sjs jstl tln` n` ttrj rjhu hut` t`rj rjg gp p`r `r` ` kg kger er`r `r qu qul lq quj ujlo lo b bgo got` t`nj njo` o` p`eul

Lk iuod`nlotg p`r` lk usg dl jostrunlotgs ijsb`kls bgo ijols `nhjlot`kls ls qul rlsukt` nlmgr tr`h`m`r bgo lk sjstln` dl prlbjgs qul bgotr` êk. Lstl prjobjpjg ls `pkjb`hkl lo tgdgs kgs p`îsls, bgo jodlplodlobj` dl su er`dg dl dls`rrgkkg. Lo `uslobj` dl nlb`ojsngs dl bgnplos`bjòo, ls prgh`hkl qul k`s lxtlro`kjd`dls `nhjlot`kls (`k jeu`k qul gtr`s) kklvlo ` uo n`k iuobjgo`njlotg dlk nlrb`dg, ls dlbjr, ` sjtu`bjgols lo k`s qul kgs prlbjgs elolr`dgs pgr k` `bbjòo dl k`s iulrz`s dlk nlrb`dg og jodjqulo ` kgs `elotls lbgoònjbgs kgs vlrd`dlrgs bgstgs y hlolijbjgs dl sus `btjvjd`dls. Rj lk oýnlrg dl `qulkkgs qul bgot`njo`o y dl qujlols p`dlblo k` bgot`njo`bjòo ls plqulðg, qujzàs k` olegbj`bjòo g lk sjstln` murîdjbg plrnjt`o f`kk`r sgkubjgols `blpt`hkls. Rjo lnh`reg, bu`otg n`ygr sl` lk oýnlrg dl qujlols tjlolo p`rtl lo k` sjtu`bjòo, nlogs prgh`hkl slrà qul lstg gburr` y nàs sòkjdg sl tgro`rà lk `reunlotg (bgo vjst`s ` uo` `sjeo`bjòo dl rlbursgs lijb`z) ` i`vgr dl uo` jotlrvlobjòo euhlro euh lro`nl `nlot` ot`kk qul qul,, nld nldj`o j`otl tl uo jnp jnpuls ulstg tg qul er`vl er`vl k` bgot` bgot`njo njo`bj `bjòo, òo, `rng `r ngoj ojbl bl Lo nl nlmg mgrr b`sg, kg kgss bgst bg gs y kg kgss hl hlol olij ijbj bjgs gs sg sgbj bj`k `kls lsp`r` bg bgo o kger`r kg kgss prlb pr lbjg jgs s dlk dlk nlrb`dg. t`k kgsstgs jnpulstgs sgo lk jostrunlotg qul ‛qujlo bgot`njo` p`eul„. Lo prjobjpjg, bgo k` vjelobj` dl uo` t`s` rltrjhutjv` pgr bgot`njo`bjòo, qujlols bgot`njo`o p`e`o jnpulstgs lqujv`klotls `k v`kgr dlk d`ðg sgbj`k qul rlsukt` dl sus `btjvjd`dls. @k njsng tjlnpg, sgo kjhrls dl dlbjdjr sghrl k` n`olr` rl`bbjgo`r `otl lk jnpulstg, t`otg lo kg rlk`tjvg ` k` prgpgrbjòo lo qul sl bgnprgnltlo ` rldubjr k` bgot`njo`bjòo bgng ` k` igrn` dl bunpkjr lsl ghml gh mltjtjvg vg.. Ru jo jobl blot otjv jvg g (l (lo o `usl `uslob obj` j` dl gtr` gtr`ss dj djst stgr grsj sjgo gols ls dl prlb prlbjg jgs) s) ls djsn djsnjo jouj ujrr k` bg bgot ot`n `njo jo`b `bjò jòo o dl k` n` n`ol olr` r` nà nàss lijb lijb`z `z pg pgsj sjhk hkl l y bgot bgotjo jou` u`r  r  f`bjêodgkg f`st` lk puotg lo qul kgs bgstgs dl k` rldubbjòo (pgr uojd`d dl bgot`njo`bjòo) sl`o lqujv`klotls lqujv`klotls ` k` t`s` jnpgsjtjv`, sjo kkle`r ` suplr`rk`. Djbfg bursg dl `bbjòo slrî` i`vgrlbjdg pgr lk flbfg dl qul ls prgh`hkl qul qujlo bgot`njo` tloe` uo hulo bgogbjnjlotg (nlmgr qul lk dl gtrgs) `blrb` dl k`s gpgrtuojd`dls nàs `dlbu`d`s p`r` rldubjr k` bgot`njo`bjòo. Lstg Ls tg sl bg bgot otr` r`p pgol `k plk lkje jerg rg qul jnp jnpkjkjb` b` k` `dgpb dgpbjò jòo o dl nl nld djd jd`s `s `dnj `d njoj ojst str` r`tjv tjv`s `s jo jo`d `dlb lbu` u`d` d`ss p` p`r` r` ls lst` t`hk hklb lblr lr k` n` n`eo eojtjtud ud lo qu qul l dl dlhl hl djsnjoujrsl k` bgot`njo`bjòo, kgs nldjgs p`r` f`blrkg, g `nh`s bgs`s ` k` vlz, dlbjdjd`s sghrl k` h`sl dl joigrn`bjòo jobgnpklt`, bgo lk rjlseg bgosjeujlotl dl qul k` rldubbjòo rlsuktl josuijbjlotl g lxblsjv` g qul og sl kgerl lo igrn` lijb`z. K` vj`hjkjd`d dl er`v`r k` bgot`njo`bjòo dlplodl iuod`nlot`knlotl dl qul sl` pgsjhkl bgotrgk`r lo igrn` prlbjs` k`s lnjsjgols dl b`d` sumltg bgot`njo`otl jnpgojhkl y dl qul lxjst` uo` h`sl dl `blpt`bjòo elolr`k p`r` k` ijm`bjòo dl t`s`s jnpgsjtjv`s `dlbu`d`s.

 

JJ) JJ)

K` ol olbl blsj sjd` d`d dd dl l` `sl sleu eur` r`rr qu qul l kkgs gs jo jost stru runl nlot otgs gs ij ijsb sb`k `kls ls og `er`vlo kgs prghkln`s `nhjlot`kls

T`k bgng sl f` djbfg, kgs jostrunlotgs ijsb`kls puldlo lnpkl`rsl p`r` `kjv `kjvj` j`rr k` bgot bgot`n `njo jo`b `bjò jòo. o. Ql Qlrg rg je jeu` u`kn knlo lotl tl jn jnpg pgrt rt`o `otl tl,, y qu qujz jzàs às nà nàs, s, ls `sleur`rsl dl qul k`s pgkîtjb`s ijsb`kls (y bu`sj ijsb`kls) lxjstlotls og `er`vlo lk prghkln` dl n`olr` joolbls`rj`. Rjo lnh`reg, bgo irlbulobj` `sî subldl, prjobjp`knlotl bgng rlsukt`dg dl trls sjtu`bjgols= 





 @btjvjd`dls buygs lilbtgs slbuod`rjgs sgo plrmudjbj`kls p`r` lk `nhjl `n hjlotl otl pul puldlo dlo rlbjhj rlbjhjrr su suhsj hsjdjg djgss prl prlsup supuls ulst`r t`rjgs jgs lxp lxprls rlsgs. gs. Kgs suhsj su hsjdjg djgss gtgre` gtgre`dgs dgs ` josung josungss p`r` p`r` k` prg prgdu dubbj bbjòo òo `erîbg `erîbgk` k` (bg (bgng ng lolreî`, `eu`, ilrtjkjz`otls y plstjbjd`s) bgostjtuylo uo lmlnpkg bk`rg y nuy irlbulotl. Dlk njsng ngdg, lo nubfgs p`îsls, lsplbj`knlotl lo kgs prgdubtgrls dl pltròklg, kgs prlbjgs dlk bgnhustjhkl sgo `kt`nlotl suhsjdj`dgs y nlogrls lo bgnp`r`bjòo bgo kgs prlbjgs jotlro`bjgo`kls, dldubjdgs kgs jnpulstgs. Kgs suhsjdjgs puldlo t`nhjêo rlbjhjrsl pgr bgodubtgs nlogs vjsjhkls, ` nloudg lxtr`prlsupulst`rjgs. Qgr lmlnpkg, bu`odg kgs eghjlrogs sl f`bl f` blo o b`re b`reg g dl k` k`s pê pêrd rdjd jd`s `sOulv`nlotl, y gt gtgr gre` e`o o gkgse` e`r` r`ot otjz jz`o `o `prês pr êst` t`ng ngss ` lnprls`s pýhkjb`s ysprjv`d`s. suhsjdjgs k gs kgs slrvjbjgs pýhkjbgs dl sunjojstrg dl lolreî` y `eu` sgo lmlnpkgs irlbulotls. Dltlrn Dlt lrnjo` jo`d`s d`s `btjvj `btjvjd`d d`dls ls pu puldl ldlo o vlrsl vlrsl hl hloli olijbj jbj`d` `d`ss pgr vlo vlot`m t`m`s `s trjhut`rj`s trjhu t`rj`s gtgre` gtgre`d`s d`s lo nubf nubf`s `s igrn` igrn`s. s. Qgr lmlnpkg, lo b`sgs lo qul bjlrtg bjl rtgss hjl hjlols ols y slrvjb slrvjbjgs jgs quld` quld`o o tgt`kn tgt`knlo lotl tl lxl lxlotg otgss dlk p` p`eg eg dlk jnpulstg elolr`k sghrl k`s vlot`s, dlk jnpulstg `k v`kgr `erle`dg g sgo er`v er`v`d `dgs gs bg bgo o uo uo` ` t` t`s` s` rl rldu dubj bjd` d`.. T` T`nh nhjê jêo o bu bu`o `odg dg sl bg bgob obld ldlo lo lxlobjgols g t`s`s prlilrlobj`kls ` kgs joerlsgs y hlolijbjgs elolr`dgs pgr `btjvjd`dls lsplbîijb`s.

Dltlrnjo`r lk jnp`btg tgt`k qul lmlrblo k`s pgkîtjb`s dl lstl tjpg sghrl k` djs jstr trjh jhub ubjò jòo o dl k` b`r `re` e` tr trjh jhut ut`r `rj` j` olt lt` ` lo uo uo` ` lb lbg gog ogn nî` pul uldl dl slr  lxtrln`d`nlotl djsgo iîbjk,jnpgrt`otls lo p`rytjbog uk`bk`r`nlotl r bu`odgghslrv`hkls. k`s gplT`npgbg r`bjgols lxtr`prlsupulst`rj`s sgo iàbjkls k`s elolr`kjz`bjgols. K`s `btjvjd`dls plrmudjbj`kls p`r` lk `nhjlotl og sgo sgo pgr pgr bjlr bjlrtg tg k`s k`s ýojb ýojb`s `s hl hlol olijijbj bj`r `rj` j`s, s, oj olbl olbls` s`rj rj`n `nlo lotl tl k` k`ss nà nàss jnpgrt`otls, dl kgs suhsjdjgs y k`s lxgolr`bjgols jnpgsjtjv`s. Z, pgr supulstg, o`d` o` d` jodj jodjb` b` qu qul l ls ls`s `s `btj `btjvj vjd` d`dl dlss sl`o sl`o su suhs hsjd jdj` j`d` d`ss pg pgrq rqul ul b` b`us uslo lo bgot` bg ot`njo njo`bj `bjòo. òo. Rjo lnh lnh`re `reg, g, ls lvj lvjdlo dlotl tl qul lo nub nubfgs fgs p` p`îsl îslss k` t`s` t`s` lilbtjv` dl trjhut`bjòo olt` ` k` qul lstào sumlt`s dltlrnjo`d`s `btjvjd`dls `kt`nlotl bgot`njo`otls ls joilrjgr ` k` t`s` f`hjtu`k dl k` lbgognî` lo su bgomuotg, kg bu`k, `dlnàs dlk bgstg prlsupulst`rjg qul supgol, puldl `er`v`r  lo igrn` bgosjdlr`hkl kgs prghkln`s `nhjlot`kls.

 

8.8@pkjb`bjòo dl kgs jnpulstgs `nhjlot`kls=  @ lstl rlsplbtg surelo trls tln`s prjngrdj`kls= lk lst`hklbjnjlotg dl k` h`sl jnpgojhkl, k` ijm`bjòo dl k` t`s` jnpgsjtjv` y lk bgotrgk dl k`s lnjsjgols bgot`njo`otls p`r` dltlrnjo`r k` rlspgos`hjkjd`d dl b`d` bgotrjhuylotl.

J)

Lst`hklbjnjlotg dl k` h`sl jnpgojhkl=

K` `btjvjd`d er`v`d` dlhl tlolr uo` rlk`bjòo kg nàs lstrlbf` pgsjhkl bgo lk prghkln` `nhjlot`k lo bulstjòo. \o` r`zòo dl lstg ls qul sl tr`t` dl djrjejr  bgo k` n`ygr prlbjsjòo pgsjhkl lk lilbtg dl kgs joblotjvgs qul elolr` lk jnpulstg ` k`s `btjvjd`dls b`us`otls dl k` bgot`njo`bjòo sghrl k`s qul lstl rlb`l. Gtr` r`zòo ls qul sl dlhl lvjt`r `tlou`r kgs joblotjvgs qul tjlolo kgs b`us`otls dl k` bgot`njo`bjòo p`r` rldubjrk`. Qgr lmlnpkg, lxjstl uo` `npkj` v`rjld`d dl prgdubtgs quînjbgs qul puldlo slr lxtrln`d`nlotl plkjergsgs sj sl us`o g dlslbf`o lo igrn` jo`dlbu`d`, plrg qul rlsukt`o rlk`tjv`nlotl jogbugs sj lstg sl f`bl lo k` igrn` bgrrlbt`. \o jnpulstg qul er`vl k` bgnpr` dl lsgs prgdubtgs y qul dlh` p`e`rsl jodlplodjlotlnlotl dlk usg qul sl kls dê g dl k` igrn` lo gtr`s qul slb`rlobj`s, dlslbfloog slrî` uo jostrunlotg bgo ghmltjvgs rldubjdgs y, lotrl girlblrî` uo joblotjvg p`r` qulnuy su djspgsjbjòo ijo`k sl` sleur`.

JJ)

Ijm`bjòo dl k` t`s` jnpgsjtj tjv v`=

K` t`s` dl uo jnpulstg `nhjlot`k og puldl ijm`rsl `rhjtr`rj`nlotl sjo bgnprgnltlr su h`sl kòejb` y, qujzàs, lk iuod`nlotg njsng ` p`rtjr dlk bu`k sl rlb`hò lk `pgyg pgkîtjbg p`r` su `pkjb`bjòo. K` t`s` jnpgsjtjv` dlhl lst`r dl `keuo` n`olr` vjobuk`d` ` kgs bgstgs elolr`dgs pgr lk prghkln` `nhjlot`k qul jotlot` rlsgkvlr. Lk `oàkjsjs qul lo prjobjpjg dlhlrî` slrvjr dl h`sl p`r` k` dltlrnjo`bjòo dl uo` t`s` jnpgsjtjv` puldl djvjdjrsl tlòrjb`nlotl lo trls p`rtls= k` prjnlr` ls k` jdlotjijb`bjòo dlk grjelo dlk prghkln` qul sl v` ` tr`t`r, pgr lmlnpkg, k`s lnjsjgols dl dltlrnjo`dgs bgot`njo`otls dlk `jrl3 t`k bgng sl slð`kò nàs `rrjh`, lstg dltlrnjo`rà k` lklbbjòo dl k` h`sl jnpgojhkl. K` sleuod` ls rluojr  bgogbjnjlotgs sghrl kgs lilbtgs ogbjvgs dl kgs b`nhjgs lo k`s `btjvjd`dls dl djb jbf f` h` h`ssl bgng ng,, pgr lml mlnp npkg kg,, uo `u `un nlotg otg dl k` irlb irlbul ulob obj` j` dl k` k`ss loilrnld`dls rlspjr`tgrj`s. Ijo`knlotl, Ijo`knlotl, dlhl `trjhujrsl ` t`kls lilbtgs uo v`kgr  ngolt`rjg. O`d` dl lstg rlsukt`rà iàbjk, pgr r`zgols t`otg bjlotîijb`s bgng pgkîtjb`s. K`s prulh`s bjlotîijb`s puldlo d`r kue`r ` dud`s r`zgo`hkls lo rlk`bjòo bgo `splbtgs jnpgrt`otls, lo t`otg qul lk kgerg dl uo bgoslosg pgkîtjbg puldl vlrsl joikujdg pgr lk flbfg dl qul lotrl k`s plrsgo`s f`hrà djilrlobj`s lo

 

bu`otg bu`o tg ` su er er`d `dg g dl lx lxpg pgsj sjbj bjòo òo `k pr prgh ghkl kln` n`,, ` su suss gp gpgr grtu tuoj ojd` d`dl dlss p` p`r` r` njojnjz`r kgs lilbtgs plrmudjbj`kls, `k v`kgr qul `trjhuylo `k d`ðg rlsukt`otl y, qujzàs, ` k`s gpjojgols qul `sunjrào `blrb` dl kgs pgsjhkls jobrlnlotgs dlk plrmujbjg lo lk iuturg. Lst`s ýktjn`s puldlo dlplodlr lo er`o nldjd` dlk ojvlk dl joerlsgs dl kgs jotlrls`dgs. Lo k` pràbtjb`, ls prgh`hkl qul lo lk dlh`tl pýhkjbg sl prlsbjod` dl nubfgs dl kgs dlt`kkls ` kgs qul puldl prlst`rsl k` rliklxjòo sghrl lstgs tln`s. Rjo lnh`reg, lk flbfg ls qul k` dlbjsjòo ijo`k y olbls`rj`nlotl pgkîtjb` `blrb` dl k` t`s` dl uo jnpulstg `nhjlot`k dlhl, pgr kg nlogs jnpkîbjt`nlotl, `pgy`rsl lo uo` gpjojòo n`ygrjt`rj` rlsplbtg dl k` o`tur`klz` dlk prghkln`, sus bg bgosl oslbul bulobj obj`s `s y bgs bgstgs tgs,, y k` t`s` t`s` jnpgsj jnpgsjtjv tjv` ` nîo nîojn` jn` olb olbls` ls`rj` rj` p`r p`r` ` tr`t`rkg. JJJ)

Bgotrg trgk d dl l kk` `b bg got`njo`bjòo=

Bgng sl f` nlobjgo`dg, p`r` k` `pkjb`bjòo lijb`z dl uo` t`s` rltrjhutjv` ls olbls`rjg pgdlr kklv`r uo bgotrgk r`zgo`hklnlotl prlbjsg y bgoij`hkl dl k`s lnjsjgols dl b`d` bgot`njo`dgr sumltg ` trjhut`bjòo g, dl og slr lstg pgsjhkl, ls prlbjsg ijm`r uo jnpulstg rlprlslot`tjvg dl k` bgot`njo`bjòo pgr k` bu`k lk bgotrjhuylotl ls rlspgos`hkl. K` vj`hjkjd`d y k` bgovlojlobj` dl pgolr lo pràbtjb` lk lsquln` dl suplrvjsjòo rlqulrjdg dlplodlrà lo er`o nldjd` dl kgs sj sjeu eujl jlot otls ls i` i`bt btgr grls ls== kg kgss bgst bgstgs gs qul qul jnpk jnpkjq jqul ul uo bg bgot otrg rgkk bg bgoi oij` j`hk hkl l dl k` k`ss lnjsjgols dl uo bgot`njo`dgr jodjvjdu`k, lk oýnlrg dl bgot`njo`dgrls qul f`hrà qul bgotrgk`r, lk vgkunlo dl k`s lnjsjgols dlk bgot`njo`dgr (y, pgr kg t` t`ot otg, g, k` nldj nldjd` d` dl k` rl rlsp spgo gos` s`hj hjkjkjd` d`d d trjh trjhut ut`r `rj` j` bgrr bgrrls lspg pgod odjl jlot otl) l),, y k` k`ss pgsjhjkjd`dls dl lv`sjòo. K` jnpg jnpgsj sjbj bjòo òo dl t` t`s` s`ss rl rltr trjh jhut utjv jv`s `s pg pgrr bg bgot ot`n `njo jo`b `bjò jòo o pu puld ldl, l, pg pgr  r  bgosjeujlotl, rlsukt`r nàs vj`hkl bu`odg lk oýnlrg dl bgot`njo`dgrls ls rlk`tjv`nlotl plqulðg, lk vgkunlo elolr`k dl lnjsjgols dl rlspgos`hjkjd`d dl b`d` b` d` bgot bgot`n `njo jo`d `dgr gr rl rlk` k`tjv tjv`n `nlo lotl tl er er`o `odl dl y k` k`ss pg pgsj sjhj hjkjd kjd`d `dls ls dl lv lv`s `sjò jòo o kjnjt`d`s. @ k` jovlrs`, bu`odg kgs bgstgs dlk bgotrgk sgo lklv`dgs lo rlk`bjòo bgo bg o kg kgss jo joer erls lsgs gs lspl lsplr` r`dg dgss dl b` b`d` d` bg bgot otrj rjhu huyl ylot otl l y k` lv lv`s `sjò jòo o rlsu rlsuktkt` ` rlk`tjv`nlotl iàbjk, ls prgh`hkl qul kgs `ktgs bgstgs dl `dnjojstr`bjòo jnpjd`o k` `pkjb`bjòo dlk jnpulstg. Og lxjstl olbls`rj`nlotl uo` rlk`bjòo lotrl k` ngvjkjd`d dl uo` iulotl dl bgot`njo`bjòo y k` pgsjhjkjd`d dl er`v`rk` lo igrn` lijb`z. Qgr lmlnpkg, bgng sl `o`kjz` lo k` sjeujlotl slbbjòo, f`y djvlrs`s n`olr`s dl er`v`r k`s lnjsjgols dl kgs vlfîbukgs, `uoqul k` iulotl dl k` bgot`njo`bjòo sl` nòvjk. Rj Rjo o ln lnh` h`re reg, g, k` vjej vjejk` k`ob obj` j` dl k`s k`s iu iulo lotl tlss nò nòvj vjkl klss dl bg bgot ot`n `njo jo`b `bjò jòo o jotlrnjtlotl, pgr lmlnpkg lk vlrtjdg y k` dlsb`re` dl dlslbfgs lo k`s bgrrjlotls dl `eu`, puldl rlsukt`r nuy djiîbjk. Qlgr `ýo, sj k` lv`sjòo ls iàbjk, k` `pkjb`bjòo dl uo jnpulstg ` lst` pràbtjb` lo kue`rls dgodl k` vjejk`obj` ls pgsjhkl puldl bgodubjr `k tr`sk`dg dl k` `btjvjd`d joir`btgr` ` kue`rls og bgotrgk`dgs.

 

K` e`n` dl pgsjhjkjd`dls ` djspgsjbjòo dl uo p`îs lo dls`rrgkkg (y, dl flbfg, dl bu`kqujlr gtrg) dlplodlrà pgr supulstg lo er`o nldjd` dl k` b`kjd`d dl k` `dnjojstr`bjòo pýhkjb`, lk er`dg dl lmlbubjòo dl k`s klyls y k` djspgsjbjòo dlk pýhkjbg lo elolr`k ` bunpkjr k`s ghkje`bjgols murîdjb`s.

8.2Jnpulstgs y rligrn`s ijsb`kls `nhjlot`kls Kgs p`îsls lo dls`rrgkkg loirlot`o k` olblsjd`d dl ngvjkjz`r uo vgkunlo brlb brlbjl jlot otl l dl rl rlbu burs rsgs gs jo jotl tlro rogs gs p` p`r` r` ijo` ijo`ob obj` j`rr su suss nl nlt` t`ss dl dl dls` s`rr rrgk gkkg kg sgstlojhkl. Lo lstl bgotlxtg, uo` lvgkubjòo dlk rêejnlo ijsb`k `bgrdl bgo djbf`s nlt`s olbls`rj`nlotl dlslnplð`rà uo p`plk prlpgodlr`otl lo kgs `ðgs vlojdlrgs, t`k bgng kg dlnulstr`o k`s rligrn`s ijsb`kls ‛vlrdls„ qul y` sl lstào pgojlodg lo pràbtjb` lo v`rjgs p`îsls. 0. \tjkjz`bjòo dl jnpulstgs `nhjlot`kls y gtrgs jostrunlotgs lbgoònjbgs bgng bg ng nl nlb` b`oj ojsn sngs gs p` p`r` r` jo jotl tlro ro`k `kjz jz`r `r lk bg bgst stg g sg sgbj bj`k `k dl k` dl dler er`d `d`b `bjò jòo o `nhjlot`k. \o` rligrn` ijsb`k `nhjlot`k lo lk slotjdg ‛pjeguvj`og„ tlodrî` bgng ghmltjvg lo lk sjstln` dl kgs prlbjgs, jnpklnlot`bjòo dlk prjobjpjg jotlro`kjz`r dl ‛lk qul bgot`njo` p`e`„, bgstgsnldj`otl rl`kls dlk``qulkk`s `btjvjd`dls qul gb`sjgo`o jnp`btgs sghrl lk nldjg `nhjlotl y `ilbt`o `k hjlolst`r sgbj`k. Lk ghmltjvg blotr`k dl uo` rligrn` ijsb`k dl lstl tjpg slrî` lst`hklblr, nldj nl dj`o `otl tl jn jnpu puls lstg tgss qul qul `p `puo uotl tlo o lo k` igrn igrn` ` nà nàss dj djrl rlbt bt` ` pg pgsj sjhk hkl l ` k` k`ss `btjtjvj `b vjd` d`dl dlss bgot bgot`n `njo jo`o `otl tlss qul qul sl pr prlt ltlo lod` d` bgrr bgrrle lejr jr,, uo uo` ` ls lstru trubt btur ur` ` dl jobl joblot otjv jvgs gs qul qul kklv kklvl l ls lst` t`ss `b `btjtjvj vjd` d`dl dlss ` uo oj ojvl vlkk sg sgbj bj`k `knl nlot otl l òp òptjtjng ng,, lotlod lot lodjlo jlodg dg lstl lstl ýktjng ýktjng dlsdl dlsdl uo` uo` plr plrsp splbt lbtjv` jv` jot jotler ler`k `k qul bgo bgosjd sjdlrl lrl k` tgt`kjd`d dl kgs bgstgs sgbj`kls y hlolijbjgs qul bgokklv` uo` dltlrnjo`d` `btjvjd`d lbgoònjb`. \o` rligrn` ijsb`k `nhjlot`k dl lstl tjpg tlodrî` bgng prjo prjobj bjp` p`kk ijijo` o`kjkjd` d`d d jobl joblot otjv jv`r `r uo` uo` rl rldu dubb bbjò jòo o dl k` bg bgot ot`n `njo jo`b `bjò jòo o y k` dler`d`bjòo `nhjlot`k l jodubjr uo nlmgr dlslnplðg `nhjlot`k dl kgs k gs `elotls lbgoònjbgs. Ls dlbjr, su mustjijb`bjòo y prjobjpjg rlbtgr slrî` k` hýsquld` dl igrn`s dl bgrrlejr bgrrl ejr k`s lxtlr lxtlro`kjd o`kjd`dls `dls prlslotl prlslotlss l jotlro`kjz jotlro`kjz`r `r kgs bgstgs bgstgs `nhjl `nhjlot`kl ot`klss nldj`otl uo `mustl pgr k` vî` jnpgsjtjv` dl kgs joblotjvgs qul nulvlo ` kgs `elo `e lotl tlss lbgo lbgoòn ònjb jbgs gs.. \o \o` ` rl rlig igrn rn` ` `s `sîî tlod tlodrî` rî` prgp prgpòs òsjtg jtgss ls lstrj trjbt bt`n `nlo lotl tl `nhj `n hjlo lot` t`kl kls, s, nà nàss qu qul l ijsb ijsb`k `kls ls g rl rlb` b`ud ud`t `tgr grjg jgs, s, y tlòr tlòrjb jb`n `nlo lotl tl pu pudj djlr lr` ` rl`kjz`rsl h`mg brjtlrjgs dl olutr`kjd`d ijsb`k. Lstg sjeojijb` qul uo` rligrn` ijsb`k dl lstl tjpg puldl djslð`rsl p`r` qul, lo têrnjogs oltgs, og jnpkjqul uo` b`re` trjhut`rj` `djbjgo`k bgo rlsplbtg `k `btu`k rêejnlo jnpgsjtjvg, pgrqul kgs oulvgs jnpulstgs jotrgdubjdgs sl bgnplos`rî`o bgo rlh`m`s lqujv`klotls dl kgs jnpulstgs lxjstlotls. 8. K` utjkjz`bjòo dl jnpulstgs `nhjlot`kls bgo ijols rlb`ud`tgrjgs

 

Bgng sl nlobjgoò `otlrjgrnlotl, kgs p`îsls dl k` GBDL rlb`ud`o b`sj lk 5% dl sus joerlsgs ijsb`kls tgt`kls (GBDL, 0:::, p.