kokila mani vivek college of commerce

8/2/2019 kokila Mani Vivek college of commerce

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Xjxci Bknncoc kh Bkffcwbc

Cqcbs}jxc Rsffewz

Fcwbae`} Geìjò jr e` jf|kw}e`} rcwxjbc |wkxjmcm gz `sfgcw kh hjè`bjen

j`r}j}s}jk`r }ae} acn|r j` }ac owk}a kh }ac bkw|kwe}c rcb}kw sn}jfe}cnz

wchncb}r j`}k }ac kxcwenn cbk`kfjb mcxcnk|fc`} kh }ac bks`}wz. Fcwbae`}

Geìr cwc cq|cb}cm }k |cwhkwf rcxcwen hs`b}jk`r njic jrrsc feèocfc`}

s`mcwwj}jòr |kw}hknjk feèocfc`} nke` rz`mjbe}jk` bk`rsn}e`} emxjrkw

e`m akr} kh k}acw eb}jxj}jcr. RCGJ aer enrk femc enn |kcwhsn }k wcosne}c }ac

eb}jxj}jcr kh fcwbae`} geìr j` }ac gcr} j`}cwcr} kh j`xcr}kwr e`m cbk`kfz.

E|ew} fcwbae`} geìjò er }ac `cbcrrj}z kh geìr }acfrcnxcr ajba cwc

j` }ac `ccm kh `k`&hs`m gercm j`bkfc rk er }k jf|wkxc }acjw |wkhj}egjnj}z

fewoj`r gz enn fce`r j` }ac baeòcm cbk`kfjb rbcèwjk. @k j} bksnm gc

e`zgkmzr e`qjc}z }k ac}acw fcwbae`} geìr ewc |cwhkwfjò }acjw ms}jcr

ak`cr}nz er }acz cwc cq|cb}cm }k mk. _ae} ms}jcr }acz |cwhkwf fkr} e`m j`

ae} be|ebj}z. _ac}acw fcwbae`} geìjò gsrj`crr acn|r geì }acf }k

jf|wkxc }acjw kxcwenn |wkhj}egjnj}z. Mkcr }ac rkbjk |knj}jben e`m cbk`kfjb

c`xjwk`fc`} |wcxejnjò }kmez rshhjbjc`}nz ewwe`} }ac owk}a kh fcwbae`}

geìjò kw k}acwjrc; E` ak`cr} e}}cf|} jr gcjò femc }k rcci e`rcwr kh

}acjw uscr}jk`r e`m enrk }k rsoocr} wcfcmjen fcerswcr acwcxcw |krrjgnc k`

}ac gerjr kh cf|jwjben r}smz mk`c.

Bk`rsfcwr i`k Ak e`m Eewc`crr jr crrc`}jen hkw }ac|wkhj}egjnj}z kh Fcwbae`} Geìjò Gsrj`crr.

Fcwbae`} Geìjò j` J`mje \eoc 5


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FCWBAE@] GE@IJ@O J@ J@MJE

BAE\]CW&5

J@]WKMSB]JK@4

Hjè`bjen rcwxjbcr ewc e` jf|kw}e`} bkf|k`c`} kh hjè`bjen rzr}cf. ]ac

rfkk}a hs`b}jk`jò kh hjè`bjen rzr}cf mc|c`mr s|k` }ac weòc kh hjè`bjen

rcwxjbcwr cq}c`mcm gz }ac |wkxjmcwr. Hj e`bjen rcwxjbcr j` J`mje aexc

j}`crrcm wcfewiegnc baeòcr j` }ac wcbc`} |er} eh}cw }ac jf|ncfc`}e}jk` kh

Njgcwenjte}jk` |wjxe}jte}jk` e`m onkgenjte}jk`.

Hs`mr ewc }e||cm hwkf }ac be|j}en fewic} }k hjè`bc xewjksr fcoe j`msr}wjen

|wkdcb}r. J` e}}web}jò |sgnjb rexjòr fcwbae`} geìcwr |nez e xj}en wknc err|cbjenjtcm eoc`bjcr. ]ac wcrkswbcr wejrjò hs`b}jk`r wcfej`r }k gc }ac

|wjfewz gsrj`crr kh e fcwbae`} geìcw. ]ac |wjfewz fewic} aknmr }ac icz }k

we|jm be|j}en hkwfe}jk` owk}a j` j`msr}wjen |wkmsb}jk`r e`m cq|kw}r. ]acwc

aer }k gc ebbks`}egjnj}z }k }ac c`m src kh hs`mr wejrcm hwkf }ac fewic}. ]ac

j`bwcercr j` }ac `sfgcw kh jrrscr e`m wejrcm }ac `sfgcw kh fcwbae`}

geìcwr. ]acwchkwc }ac hjcnm gcbefc ajoanz bkf|c}j}jxc fewic} acwc j}

wcusjwcr e r|cbjenjtcm rijnn j` ae`mnjò }ac rj}se}jk`. ]ac fcwbae`} geìcwr

aexc e rkbjen wcr|k`rjgjnj}z }k j` gsjnmjò e` j`msr}wjen r}wsb}swc j` J`mje.

Fcwbae`} geìcwr errjr} bkw|kwe}c j` wejrjò be|j}en. ]acz errjr} j` jrrsc kh



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raewcr rz`mjbe}jò nke`r |sgnjb jrrsc kh mcgc`}swcr. ]acz mk `k} |wkxjmc

hs`mr.

]acz k`nz errjr}. ]acz enrk eb}jxcnz ewweòc kwijò be|j}en e||wejren

\wkdcb}r rbws}j`jtc ( |cwrsemc fcwocw |wk|krenr.

J` GW]JE@fcwbae`} geìcwr ( j`xcr}fc`}r geìcwr ewc rz`k`zfksr.

J` }ac S.R. Fcwbae`} geì fce`r er j`xcr}fc`}r geì ajba jr cnn

cusj||cm }k ae`mnc fsn}jè}jkèn bkw|kwe}jk`r.

J` J@MJE fcwbae`} geìcwr jr e gkmz bkw|kwe}c ak bewwjcr k` e`z eb}jxj}z

kh }ac jrrsc feèocfc`} ajba bk`rjr} kh |wc|ewjò |wkr|cb}sr ( k}acw

j`hkwfe}jk` wcne}jò }k }ac jrrsc. Fcwbae`} geìr j` J`mje ewc `k} ennkcm }k

bk`msb} e`z gsrj`crr k}acw }ae` wcne}cm }k rcbswj}jcr fewic}. ]acwc jr `kkhhjbjen be}cokwz j` j`xcr}fc`} geìjò.

MCHJ@J]JK@4

J` geìjò fcwbae`} geì jr e hjè`bjen j`r}j}s}jk` |wjfewjnz còeocm j`

khhcwj o hj e`bjen rcwxjbcr e`m emxjbc }k bkw|kwe}jk`r e`m cen}az

j`mjxjmsenr k` ak }k src }acjw fk`cz. ]ac }cwf be` enrk gc srcm }k

mcrbwjgc }ac |wjxe}c cusj}z eb}jxj}jcr kh geìjò.



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Ebbkwmjò }k Bkq M. fcwbae`} geìjò jr mchj`cm er fcwbae`} geìr ewc

}ac hjè`bjen j`r}j}s}jk`r |wkxjmjò r|cbjenjr} rcwxjbcr ajba oc`cwennz

j`bnsmc }ac ebbc|}e`bc kh gjnnr kh cqbaeòc bkw|kwe}c hjè`bc |kw}hknjk

feèocfc`} e`m k}acw geìjò rcwxjbcr.

]ac `k}jhjbe}jk` kh }ac Fj`jr}wz kh Hjè`bc mchj`cr e fcwbae`} geìcw er

e`z |cwrk` ak jr còeocm j` }ac gsrj`crr kh jrrsc feèocfc`} cj}acw

gz feijò ewweòcfc`}r wcoewmjò rcnnjò gszjò kw rsgrbwjgjò }k

rcbswj}jcr er feèocw bk`rsn}e`} emxjrkw kw wc`mcwjò bkw|kwe}c

emxjrkwz rcwxjbc j` wcne}jk` }k rsba jrrsc feèocfc`}.

J` rakw} fcwbae`} geìcwr errjr} j` wejrjò be|j}en e`m emxjbc k` wcne}cm

Kwjoj`

Fcwbae`} geìjò kwjojè}cm }awksoa }ac c`}cwjò kh Nk`mk` fcwbae`}r j`

hkwcjo` }wemc }awksoa ebbc|}e`bc kh gjnn. Ne}cw }ac fcwbae`}r errjr}cm }acOkxcw`fc`} kh s`mcw mcxcnk|cm bks`}wjcr j` wejrjò nkò }cwf }awksoa

hnke}e}jk` kh gk`mr j` Nk`mk` fk`cz fewic}. Kxcw e |cwjkm }acz cq}c`mcm

}acjw eb}jxj}jcr }k mkfcr}jb gsrj`crr kh rz`mjbe}jk` kh nkò }cwf e`m rakw}

}cwf hjè`bc s`mcwwj}jò kh `c jrrsc eb}jò er wcojr}wewr e`m raewc

}we`rhcw eoc`}r mcgc`}swcr }wsr}ccr |kw}hknjk feèocwr `cok}je}jò eoc`}r

hkw feèocwr }eickxcwr c}b.

Fcwbae`} Geìjò j` J`mje \eoc =


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Ajr}kwz

]ac ajr}kwz kh fcwbae`} geì be` gc me}cm gebi }k 5?}a ( 51}a bc`}swjcr

ac` j} hjwr} r}ew}cm j` J}enz ( Hwe`bc. ]ajr er r}ew}cm gz }ac J}enje`

owej` fcwbae`}r. J} bkf|wjrcm kh fcwbae`} geìcwr ak j`}cwfcmje}cm kw

errjr}cm j` hjè`bjò }ac }we`reb}jk`r kh k}acw }wemcwr e`m }acjw k` }wemc }kk.

_j}a }ac |erreoc kh }jfc }ac |web}jbcr j` cxknxcm e`m }ac fcwbae`} geìjò

j` }ac fkmcw` cwe r}ew}cm hwkf Nk`mk` acwc }ac fcwbae`}r r}ew}cm }k

hjè`bc }ac hkwcjo` }wemc }awksoa ebbc|}e`bc kh gjnn. Ne}cw }acz cq}c`mcm

}acjw rcwxjbcr }k }ac okxcw`fc`}r kh s`mcw mcxcnk|cm bks`}wjcr }k wejrc }ac

nkò }cwf hs`mr }awksoa }ac hnke}e}jk` kh gk`mr j` }ac Nk`mk` fk`cz

fewic}. Kxcw }ac |cwjkm }acz cq}c`mcm }acjw rcwxjbcr }k nke` rz`mjbe}jk`

s`mcwwj}jò }ac jrrscr |kw}hknjk feèocfc } c}b. ]ac |kr} ew |cwjkm

j}`crrcm asoc j`bwcerc j` }ac fcwbae`} geìjò eb}jxj}jcr.



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BAE\]CW&7

FCWBAE@] GE@IJ@O J@ J@MJE

Fcwbae`} geìjò eb}jxj}z er khhjbjennz bkffc`bcm j`}k }ac J`mje` be|j}en

Fewic}r ac` Owj`mnezr geì wcbcjxcm }ac njbc`rc hwkf wcrcwxc geì j`

5:8?. Owj`mnezr r}ew}cm j}r k|cwe}jk`r j}a feèocfc`} kh be|j}en jrrscr

wcbko`jtcm }ac wcusjwcfc`}r kh s|bkfjò bnerr kh C`}wc|wc`cswr hkw mjxcwrchjè`bjen rcwxjbcr weòjò hwkf |wkmsb}jk` |ne``jò e`m rzr}cf mcrjo` }k

fewic} wcrcewba. E|ew} hwkf }ajr j} enrk |wkxjmcr feèocfc`} bk`rsn}jò

rcwxjbcr }k fcc} }ac Wcusjwcfc`}r kh rfenn e`m fcmjsf rcb}kw we}acw }ae`

newoc rcb}kw.

Bj}jgeì Rc}s| j}r fcwbae`} geìjò mjxjrjk` j` J`mje` j` 5:?


7/54


]ac Fcwbae`} Geì ok} fkwc jf|kw}e`bc j` }ac zcew 5:12 ac` }acwc er e

asoc gkkf j` }ac |wjfewz fewic} acwc }ac bkf|e`jcr cwc okjò hkw `c

jrrsc. Fcwbae`} geìjò eb}jxj}jcr ewc kwoe`jtcm e`m s`mcw}eic` j` rcxcwen

hkwfr. Bkffcwbjen geìr e`m hkwcjo` mcxcnk|fc`} hjè`bc j`r}j}s}jk`r aexc

kwoe`jtcm }acf }awksoa hkwfe}jk` mjxjrjk`r è}jkènjtcm geìr aexc hkwfcm

rsgrjmjewz bkf|e jcr raewc gwkicwr e`m bk`rsn}e`bjcr bk`r}j}s}cm

}acfrcnxcr j`}k |sgnjb njfj}cm bkf|e`jcr kw wcojr}cwcm }acfrcnxcr er |wjxe}c

njfj}cm Bkf|e`jcr. Rkfc fcwbae`} geìjò bkf|e`jcr aexc c`}cwcm j`}k

bknnegkwe}jk` j}a fcwbae`} geìcwr kh hkwcjo` bks`}wjcr egwkem j}a rcxcwen

gwe`bacr. Er kh `k }acwc ewc 523 Fcwbae`} geìcwr ak ewc wcojr}cwcm j}a

RCGJ j` J`mje. J} j`bnsmcr \sgnjb Rcb}kw \wjxe}c Rcb}kw e`m hkwcjo` |nezcwr

rkfc kh }acf ewc4&

\sgnjb Rcb}kw Fcwbae`} Geìcwr

RGJ be|j}en fewic}r n}m

\s`deg e}jkèn geì

Geì kh Feaewera}we

JHBJ hjè`bjen rcwxjbcr n}m

Iewsw Xzrze geì n}m

R}e}c Geì kh Gjie`cw e`m Dej|sw

\wjxe}c Rcb}kw Fcwbae`} Geìcwr

JBJBJ Rcbswj}jcr N}m

Eqjr Geì N}m !Hkwfcwnz S]J Geì N}m.*

Geded Be|j}en N}m

]e}e Be|j}en Fewic}r N}m

Fcwbae`} Geìjò j` J`mje \eoc ?


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JBJBJ Geì N}m

Wcnje`bc Rcbswj}jcr Njfj}cm

Ik}ei Feaj`mwe Be|j}en Bkf|e`z N}m

Zcr Geì N}m.

Hkwcjo` \nezcwr j` Fcwbae`} Geìjò

Oknmfe` Rebar !J`mje* Rcbswj}jcr \x}. N}m.

Fkwoe` R}e`ncz J`mje Bkf|e`z \x}. N}m

Gewbnezr Rcbswj}jcr !J`mje* \x}. N}m

Geì Kh Efcwjbe @.E

Mcs}rbac Geì

Mcs}rbac Cusj}jcr J`mje \wjxe}c Njfj}cm

Gewbnezr Geì \nb

Bj}jowks| Onkgen Fewic}r J`mje \x}. N}m. MR\ Fcwwjnn Nz`ba N}m

HCMCQ Rcbswj}jcr N}m

Wcusjwcfc`}r hkw rc}}jò s| e Fcwbae`} Geìjò Ks}hj}

5* Hkwfe}jk` kh }ac Gsrj`crr Kwoe`jte}jk`



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RCGJ eb} 5::7 mkcr `k} |wcrbwjgc e`z r|cbjhjb hkwf gsrj`crr

kwoe`jte}jk` }k bewwz k` }ac eb}jxj}jcr er fcwbae`} geìcw.

Akcxcw }ac }z|cr kh kwoe`jte}jk` ewc njr}cm gcnk4

e. Rknc |wk|wjc}kwraj|

g. \ew}`cwraj| hjwf

b. Aj`ms S`mjxjmcm Hefjnz!ASH*

m. Bkw|kwe}c C`}cw|wjrcr

c. Bk&k|cwe}jxc Rkbjc}z

Oc`cwennz j} jr |wchcwwcm }ae} }ac Fcwbae`} Geìjò ks}hj} gc e

wcojr}cwcm bkf|e`z. Fcwbae`} Geìr ewc oc`cwennz rc}s| er

rsgrjmjewz bkf|e`jcr kh geìr !\sgnjb kw \wjxe}c*. Hkw cqef|nc

RGJ be|r JBJBJ rcbswj}jcr c}b.

7* Emk|}jk` kh e xjegnc gsrj`crr |ne`

Enn }ac gerjb }cr}r wcusjwcm }k hj`m ks} ac}acw }ac gsrj`crr }k gc

s`mcw}eic` jr xjegnc kw `k} ewc enrk e||njbegnc }k e Fcwbae`} Geìjò

rc}s|. Be|j}en emcusebz |wkhj}egjnj}z owk}a k||kw}s`j}jcr e`m bswwc`}

fewic} rjtc ewc rkfc kh }ac heb}kwr ajba `ccm }k gc nkkicm j`}k.

2* Wcojr}we}jk` kh Fcwbae } Geìcw

Fcwbae`} Geìjò j` J`mje \eoc :


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e. E||njbe}jk` hkw owe`} bcw}jhjbe}c

E` e||njbe}jk` hkw owe`} kh bcw}jhjbe}c `ccmr }k gc femc }k RCGJ. ]ace||njbe}jk` be` gc femc hkw e`z k`c kh }ac hknnkjò be}cokwjcr kh }ac

fcwbae`} geìcw efcnz4&

Be}cokwz J }ae} jr&

j. ]k bewwz k` e`z eb}jxj}jcr kh }ac jrrsc feèocfc`} ajba

jnn

J`}cw&enje bk`rjr} kh |wc|ewe}jk` kh |wkr|cb}sr e`m k}acw

J`hkwfe}jk` wcne}jò }k }ac jrrsc mc}cwfj`jò hjè`bjen

R}wsb}swc }jc&s| kh hjè`bjcwr e`m hjèn ennk}fc`} e`m wchs`m kh

]ac rsgrbwj|}jk`9 e`m

jj. ]k eb} er emxjrcw bk`rsn}e } feèocw s`mcwwj}cw |kw}hknjk

Feèocw.

Be}cokwz JJ }ae} jr }k eb} er emxjrcw bk`rsn}e`} bk&feèocw

s`mcwwj}cw |kw}hknjk feèocw9

Be}cokwz JJJ }ae} jr }k eb} er s`mcwwj}cw emxjrcw bk`rsn}e`} }k e`

jrrsc9

Fcwbae`} Geìjò j` J`mje \eoc

5


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Be}cokwz JX }ae} jr }k eb} k`nz er emxjrcw kw bk`rsn}e`} }k e`

jrrsc.

]k bewwz k` }ac eb}jxj}z er s`mcwwj}cw kw |kw}hknjk feèocw e rc|ewe}c

bcw}jhjbe}c kh wcojr}we}jk` `ccmr }k gc kg}ej`cm hwkf RCGJ.

g. E||njbe}jk` }k bk`hkwf }k }ac wcusjwcfc`}r

]ac e||njbe}jk` raksnm bk`hkwf }k enn }ac wcusjwcfc`}r s`mcw }ac

RCGJ osjmcnj`cr k}acwjrc j} fez gc wcdcb}cm.

b. Hsw`jrajò kh j`hkwfe}jk` bnewjhjbe}jk` e`m |cwrkèn

wc|wcrc`}e}jk`

]ac Gkewm fez wcusjwc }ac e||njbe`} }k hsw`jra hsw}acw j`hkwfe}jk` kw

bnewjhjbe}jk` wcoewmjò fe}}cwr wcncxe`} }k }ac eb}jxj}z kh }ac fcwbae`}

geìcw hkw }ac |sw|krc kh mjr|kren kh }ac e||njbe}jk`. ]ac e||njbe`} kw

j}r |wj`bj|en khhjbcw fez e||cew gchkwc }ac Gkewm hkw |cwrkèn

wc|wcrc`}e}jk`.

m. Bk`rjmcwe}jk` kh e||njbe}jk`

]ac gkewm raenn }eic j`}k ebbks`} hkw bk`rjmcwjò }ac owe`} kh e

bcw}jhjbe}c enn fe}}cwr ajba ewc wcncxe`} }k }ac eb}jxj}jcr wcne}jò }k


55


12/54


fcwbae`} geìcw e`m j` |ew}jbsnew }ac e||njbe`} bkf|nje`bcr j}a }ac

hknnkjò wcusjwcfc`}r efcnz4&

]ac e||njbe`} raenn gc e gkmz bkw|kwe}c k}acw }ae` e `k`&

geìjò hjè`bjen bkf|e`z

]ac fcwbae`} geìcw ak aer gcc` owe`}cm wcojr}we}jk` gz }ac

Wcrcwxc Geì kh J`mje }k eb} er |wjfewz kw Re}cnnj}c mcencw fez

bewwz k` rsba eb}jxj}z rsgdcb} }k }ac bk`mj}jk` }ae} raenn `k}

ebbc|} kw aknm |sgnjb mc|krj}.

]ac e||njbe`} aer }ac `cbcrrewz j`hwer}wsb}swc njic emcuse}c

khhjbc r|ebc cusj|fc }r e`m fe`|kcw }k chhcb}jxcnz

mjrbaewoc ajr eb}jxj}jcr

]ac e||njbe`} aer j` ajr cf|nkzfc`} fj`jfsf kh }k |cwrk`r

ak aexc }ac cq|cwjc`bc }k bk`msb} }ac gsrj`crr kh }acfcwbae`} geìcw

E |cwrk` mjwcb}nz kw j`mjwcb}nz bk``cb}cm j}a }ac e||njbe`} aer

`k} gcc` owe`}cm wcojr}we}jk` gz }ac Gkewm4

]ac e||njbe`} hsnhjnr }ac be|j}en emcusebz wcusjwcfc`}r jr er

hknnkr4

]ac be|j}en emcusebz wcusjwcfc`}r raksnm `k} gc ncrr }ae` `c}

kw}a kh }ac |cwrk` feijò }ac e||njbe}jk` hkw owe } kh

wcojr}we}jk`. ]ac `c} kw}a raenn gc er hknnkr


57


13/54


Be}cokwz Fj`jfsf Efks`}

Be}cokwz J

Be}cokwz JJ

Be}cokwz JJJ

Be}cokwz JX

Wr. 3


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c. \wkbcmswc hkw Wcojr}we}jk`

]ac gkewm k` gcjò re}jrhjcm }ae} }ac e||njbe`} jr cnjojgnc raennowe`} e bcw}jhjbe}c. K` }ac owe`} kh e bcw}jhjbe}c }ac e||njbe } raenn

njegnc }k |ez }ac hccr er |wcrbwjgcm.

h. \ezfc`} kh hccr e`m }ac bk`rcusc`bcr kh hejnswc }k |ez hccr

Cxcwz e||njbe`} cnjojgnc hkw owe`} kh e bcw}jhjbe}c raenn |ez hccr j`rsba fe``cw e`m j}aj` }ac |cwjkm r|cbjhjcm. _acwc e fcwbae`}

geìcw hejnr }k |ez }ac E``sen hccr er |wkxjmcm j` Rbacmsnc JJ }ac

Gkewm fez rsr|c`m }ac wcojr}we}jk` bcw}jhjbe}c acwc s|k` }ac

fcwbae`} geìcw raenn bcerc }k bewwz k` e`z eb}jxj}z er e fcwbae`}

geìcw hkw }ac |cwjkm mswjò ajba }ac rsr|c`rjk` rsgrjr}r.

]ac fcwbae`} geì be` bkffc`bc gsrj`crr k` ebusjrj}jk` kh e

Bcw}jhjbe}c kh Wcojr}we}jk` hwkf }ac RCGJ eh}cw bkf|nc}jk` kh }ac

egkxc fc`}jk`cm hkwfenj}jcr.

Kwoe`jte}jkèn rc}s| kh fcwbae`} geìcwr j` J`mje

J` J`mje e bkffk` kwoe`jte}jkèn rc}s| kh fcwbae`} geìcwr }k k|cwe}c jr j`

}ac hkwf kh mjxjrjk`r kh J`mje` e`m hkwcjo` geìr e`m hjè`bjen j`r}j}s}jk`r

rsgrjmjewz bkf|e`jcr cr}egnjracm gz geìcwr njic RGJ Beèwe Geì \s`deg

@e}jkèn Geì Geì kh J`mje c}b. Rkfc hjwfr ewc enrk kwoe`jtcm gz


5=


15/54


hjè`bjen e`m }cba`jben bk`rsn}e`}r e`m |wkhcrrjkènr. Rcbswj}jcr e`m

Cqbaeòc Gkewm kh J`mje aer mjxjmcm }ac fcwbae`} geìcwr j`}k hksw

be}cokwjcr gercm k` }acjw be|j}en emcusebz. Ceba be}cokwz jr es}akwjtcm }k

|cwhkwf bcw}ej` hs`b}jk`r. Hwkf }ac |kj`} kh kwoe`jte}jkèn rc}s| J`mjer

fcwbae`} geìjò kwoe`jte}jk`r be` gc be}cokwjtcm j`}k hksw owks|r k` }ac

gerjr kh }acjw njìeoc j}a |ewc`} eb}jxj}z. ]acz

E. J`r}j}s}jkèn gerc

_acwc fcwbae`} geìr hs`b}jk`r er e` j`mc|c`mc`} jò kw er

rsgrjmjewz kh xewjksr |wjxe}c+bc }wen Okxcw`fc }+R}e}c

Okxcw`fc`}r hj e`bjen j`r}j}s}jk`r. Fkr} kh }ac hj e`bjen

j`r}j}s}jk`r j` J`mje ewc j` |sgnjb rcb}kw e`m }acwchkwc rsba rc}s|

|nezr e wknc k` }ac nj`cr kh okxcw`fc`} |wjkwj}jcr e`m |knjbjcr.

G. Geìcwr Gerc]acrc fcwbae`} geìcwr hs`b}jk` er mjxjrjk`+rsgrjmjewz kh geìjò

kwoe`jte}jk`. ]ac |ewc`} geìr ewc cj}acw è}jkènjtcm bkffcwbjen

geì kw }ac hkwcjo` geìr k|cwe}jò j` J`mje. ]acrc kwoe`jte}jk`r

aexc gwksoa} |wkhcrrjkènjrf j` fcwbae`} geìjò rcb}kw e`m }acz

acn| }acjw |ewc`} kwoe`jte}jk` }k feic e |wcrc`bc j` be|j}en fewic}.

B. Gwkicw Gerc

J` }ac wcbc`} |er} }acwc aer gcc` e` j`hnk kh usenjhjcm e`m

|wkhcrrjkènnz rijnncm gwkicwr j` xewjksr r}kbi cqbaeòcr kh J`mje.


53


16/54


]acrc gwkicwr s`mcw}eic fcwbae`} geìjò wcne}cm k|cwe}jk`r enrk

njic |wkxjmjò j`xcr}fc`} e`m |kw}hknjk feèocfc`} rcwxjbcr.

M. \wjxe}c Gerc

]acrc fcwbae`} geìjò hjwfr ewc kwjojè}cm j` |wjxe}c rcb}kw.

]acrc kwoe`jte}jk`r ewc }ac ks}bkfc kh k||kw}s`j}jcr e`m rbk|c j`

fcwbae`} geìjò gsrj`crr e`m }acz ewc |wkxjmjò rijnn kwjc`}cm

r|cbjenjtcm rcwxjbcr j` }acjw bnjc`}r. Rkfc hkwcjo` fcwbae`}

geìcwr ewc enrk c`}cwjò rcwxjbcr j`mc|c`mc`}nz kw }awksoa rkfc

bknnegkwe}jk` j}a }acjw J`mje` bks`}cw|ew}r. \wjxe}c rcb}kw

fcwbae } geìjò hjwfr aexc bkfc s| cj}acw er }ac rknc

|wk|wjc}kwraj| kw |sgnjb njfj}cm bkf|e`jcr. Fe`z kh }acrc hjwfr

cwc j` cqjr}c`bc hkw usj}c rkfc }jfcr gchkwc }acz emmcm e `c

eb}jxj}z j` }ac hkwf kh fcwbae`} geìjò rcwxjbcr gz k|c`jò `cmjxjrjk` k` }ac nj`cr kh bkffcwbjen geìr e`m Enn Hjè`bjen

J`r}j}s}jk`r.

]ac Owk}a kh Fcwbae } geìj o j J mje

Hkwfen fcwbae`} eb}jxj}z j` J`mje er kwjojè}cm j` 5:8: j}a }ac fcwbae`}

geìjò mjxjrjk` rc}s| gz }ac Owj`mnezr Geì }ac newocr} hkwcjo` geì j` }ac

bks`}wz. ]ac fej` rcwxjbc khhcwcm e} }ae} }jfc }k }ac bkw|kwe}c c`}cw|wjrcr gz


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}ac fcwbae`} geìr j`bnsmcm }ac feèocfc`} kh |sgnjb jrrscr e`m rkfc

er|cb}r kh hjè`bjen bk`rsn}e`bz. Hknnkjò Owj`mnezr Geì Bj}jgeì rc} s|

j}r fcwbae`} geìjò mjxjrjk` j` 5:?


18/54


\wkowcrr kh Fcwbae`} Ge`ij`o j` J`mje4

S| }k 5:?


19/54


cqbnsrjxcnz j` fcwbae`} geìjò j`msr}wz. J` emmj}jk` e `sfgcw kh newoc

r}kbi gwkijò hjwfr e`m hjè`bjen bk`rsn}e`}r enrk c`}cwcm j`}k gsrj`crr.

]asr gz }ac c`m kh }ac kh 5:1


20/54


J`mje` s`mcw es}akwjte}jk` kh RCGJ. Er e wcrsn} kh |wknjhcwe}jk` J`mje`

Fcwbae`}. Geìcwr ewc hebcm j}a rcxcwc bkf|c}j}jk` `k} k`nz efkò

}acfrcnxcr gs} enrk j}a }ac cnn mcxcnk|cm onkgen |nezcwr.

Rbk|c hkw fcwbae`} geìjò j` J`mje4&

Rbk|c hkw fcwbae`} geìjò mc|c`mr s|k` rjtc kh }ac fewic}

wcr}wjb}jk`&njgcwe}jk` geìjò |knjbjcr bkw|kwe}c bsn}swc e`m

bkw|kwe}c mzèfjbr.

5. Rjtc e`m mzèfjbr kh }ac fewic}4 J`mje` fewic} jr owkjò. J` heb}

J`mje jr k`c kh }ac newocr} cfcwojò fewic}r. Kgxjksrnz |sgnjb jrrscr

HMJ mcg} wejrjò ewc k` wjrc. Nk}r kh `c e`m owcc` hwjcm |wkdcb}r ewc

ae||c`jò. Fcwbae`} geìcwr aexc nk}r r|ebc }k bk`}wjgs}c.

7. Wcr}wjb}jk`r&njgcwenjte}jk 4 fkwc njgcwen }ac fewic} jr fkwc }ac

}ajòr nch} } k gc mcbjmcm gz }ac bkw|kwe}c. Fcwbae`} geìcwr errjr} j`

mcbjrjk` feijò e`m ac`bc }acjw rbk|c j`bwcercr. _j}a rjo`jhjbe`}

fewic} hwccmkf fcwbae`} geìcwr kwi aer j`bwcercm fe`z hknmr.

2. Geìjò |knjbjcr4 WGJ |wchcwr }ae} bkffcwbjen geìr mk `k} j`msnoc

j` fcwbae`} geìjò gsrj`crr mjwcb}nz. ]acz raksnm rc}s| e rsgrjmjewz

hkw }ac |sw|krc. ]ajr njfj}r rbk|c kh bkffcwbjen geìr e`m ojxcr

r|ebc }k fcwbae`} geìcwr. ]ajr |knjbz enrk wcrsn}r j` hejw gsrj`crr

|web}jbcr. Rkfc bks`}wjcr ennk bkffcwbjen geìcwr }k oc} j`xknxcm

j` J\Kr |nebcfc`} kh mcgc`}swcr c}b. J`mje` rbcèwjk jr hexkwegnc }k

fcwbae`} geìcwr.


7


21/54


=. Bkw|kwe}c bsn}swc4 bkw|kwe}c be` mk |wkdcb} e||wejren r}we}cojb

wcr}wsb}swjò j` aksrc er cnn. Jh }ac bkw|kwe}c |wchcw }ajwm&|ew}z

j`mc|c`mc`} errcrrfc`} }ac` k`nz }acz jnn còeoc fcwbae`} geìcwr.

K}acwjrc fcwbae`} geìcwr wknc jr k`nz r}e}s}kwz er j` jrrsc

feèocfc`}. J`mje j`b. e||ewc`}nz |wchcwr e`m jr ae||z j}a fcwbae`}

geìcwr kwi.

3. Bkw|kwe}c mzèfjbr4 fkwc ae||c jò j` gsrj crr ojxcr fkwc

k||kw}s`j}jcr }k fcwbae`} geìcwr. Fcwocwr }eickxcw ebusjrj}jk` `c

Owcc hjcnm |wkdcb}r hs`m wejrj o hkw okxcw`fc`} j`}sj}jk`r eb}jxc

fk`cz fewic} ewc enn |wkxjmjò gc}}cw gsrj`crr |wkr|cb}r }k fcwbae`}

geìcwr.

8. Owk}a kh @c Jrrsc Fewic} 4

]ac owk}a kh `c jrrsc fewic} jr s`|wcbcmc`}cm rj`bc 5::


22/54


E` ks}r}e`mjò mcxcnk|fc`} j` }ac ajr}kwz kh J`mje` be|j}en fewic}

er j}r k|c`jò s| j` 5::7 gz ennkjò hkwcjo` j`r}j}s}jkèn j`xcr}kwr

}k j`xcr} j` |wjfewz e`m rcbk`mewz fewic} e`m enrk |cwfj}}jò J`mje`

bkf|e`jcr mjwcb}nz }e| hkwcjo` be|j}en }awksoa cswk jrrscr. _j}aj` }k

zcewr }k fewba 5::= }ac }k}en j`hnk kh hkwcjo` be|j}en }awksoa }acrc

wks}cr wcebacm }k -3 gjnnjk`. J} jr cr}jfe}cm }ae} }ajr hjoswc fez ok s|

}k -23&=< gjnnjk` gz }ac }sw` kh }ajr bc`}swz. Hsw}acw hkwcjo` mjwcb}

j`xcr}fc`} er enrk j`xcr}fc`} gz @WJr aexc wjrc` bk`rjmcwegnz msc }k

`sfgcw kh j`bc`}jxcr khhcwcm }k }acf. ]acz `ccm }ac rcwxjbcr kh

Fcwbae`} Geìcw kh emxjrc }acf hkw }acjw j`xcr}fc`} j` J`mje. ]ac

j`bwcerjò `sfgcw kh dkj`} xc`}swcr egwkem gz J`mje` bkf|e`jcr enrk

wcusjwcr cq|cw} rcwxjbcr kh Fcwbae`} Geìcwr.

1. Baeòjò \knjbz kh Hjè`bjen J`r}j}s}jk`r 4

_j}a }ac baeòjò cf|aerjr j` }ac nc`mjò |knjbjcr kh hjè`bjen

j`r}j}s}jk` hwkf rcbswj}z kwjc`}e}jk` bkw|kwe}c c`}cw|wjrcr ksnm

wcusjwc }ac cq|cw} rcwxjbcr kh fcwbae`} geìcwr hkw |wkdcb} e||wejren

hjè`bc feèocfc`} c}b. ]ac |knjbz kh mcbc`}wenjte}jk` e`m

c`bksweocfc`} kh rfenn e`m fcmjsf j`msr}wjcr jnn hsw}acw j`bwcerc

}ac mcfe`m hkw }cba`jben e`m hjè`bjen rcwxjbcr ajba be` gc |wkxjmcm

gz fcwbae`} geìcwr

:. J``kxe}jk`r j` Hjè`bjen J`r}wsfc`}r 4


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]ac J`mje` be|j}en fewic} aer j}`crrcm j``kxe}jk`r j` }ac j`}wkmsb}jk`r

kh hjè`bjen j`r}wsfc`}r rsba er `k`&bk`xcw}jgnc mcgc`}swcr j}a

mc}ebaegnc ewwe }r bsfsne}jxc bk`xcw}jgnc |wchcwc`bc raewcr tcwk

bks|k` gk`mr mcc| mjrbks`} gk`mr }wj|nc k|}jk` gk`mr rcbswcm |wcfjsf

`k}cr hnke}jò j`}cwcr} we}c esb}jk`r we}cm mcgc`}swcr c}b. ]ajr aer hsw}acw

cq}c`mcm }ac wknc kh Fcwbae`} Geìcwr er fewic} feicwr hkw }acrc

j`r}wsfc`}r.

5< Mcxcnk|fc`} kh Mcg} Fewic}4

]ac bk`bc|} kh mcg} fewic} aer rc} }k kwi }awksoa @e}jkèn R}kbi

Cqbaeòc e`m Kxcw }ac Bks`}cw Cqbaeòc kh J`mje. Cq|cw}r hccn }ae} }ac

cr}jfe}cm be|j}en jrrscr kh Wr.=


24/54


Usenj}jcr kh fcwbae`} geìcwr4&

]k gc e rsbbcrrhsn fcwbae`} geìcw hknnkjò usenj}jcr ewc cbcrrewz4

5. I`kncmoc4 ]awksoa s`mcwr}e`mjò kh }cba`jben jrrscr wcne}cm }k

gsrj`crr s`mcwr}e`mjò kh ncoen e`m r}e}s}kwz wcusjwcfc }r

e||wcbje}jk` kh gsrj`crr ebsfc`9 hjè`bjen cq|cw}jrc jr e icz }ajò e

fcwbae`} geìcw fsr} i`k. Mcnjxcwz kh ajr rcwxjbcr.

7. Be|j}en fewic} hefjnjewj}z4 Fcwbae`} geìcw raksnm gc cnn xcwrcm

j}a r}kbi fewic}r }acjw fkxcfc`}r. Ac raksnm }webi jf| ae||c`jò

j` }ac fewic} k` kòkjò gerjr

2. Njerjk`jò egjnj}z4 Fcwbae`} geìcwr ewc wcusjwcm }k njejrk` j}a

RCGJ WGJ }ac r}kbi cqbaeòc mc|krj}kwjcr e`m k}acw okxcw`fc`}

es}akwj}jcr hkw |sgnjb jrrsc wcne}cm ms}jcr. J} jr jf|cwe}jxc }ae} e

fcwbae`} geì fej`}ej`r cqbcnnc`} we||kw} j}a enn kh }acf e`m enrk

bnkrc wcne}jk`r cxc` e} j`hkwfen ncxcnr. ]ajr k`nz be` gc rcc r|ccmz

e`m hexkwegnc bncewe`bc gz }ac es}akwj}jcr.

=. J``kxe}jk`4 Bkw|kwe}c fez e||wkeba j}a s`jusc wcusjwcfc`}r.

R}e`mewm rkns}jk` e`m |wkmsb}r fez `k} rknxc |wkgncfr rkfc}jfcr.

Fcwbae`} geìcwr raksnm mk `k} ks} kh gkq }ajìjò e`m gc egnc }k mk

hjè`bjen còj`ccwjò. ]acz be` mcxjbc `c hjè`bjen j`r}wsfc`}r e`m


7=


25/54


oc} e||wkxcm hwkf }ac es}akwj}jcr. J``kxe}jk` jr wcusjwcm cxc` }k

emmwcrr r}wjòc`} ncoen wcusjwcfc`}r.

3. J`}cowj}z4 Fcwbae`} geìcw aer xensegnc e`m bk`hjmc`}jen

j`hkwfe}jk` kh j}r bsr}kfcwr. Fcwbae`} geìcwr raksnm }eic s}fkr}

bewc }ae} }ac j`hkwfe}jk` jr `k} nceicm e`m enrk `k} bk`rsfcm hkw }ac

|sw|krc k}acw }ae` hkw ajba j} er mjrbnkrcm }k }ac fcwbae`} geìcw.

\wkgncfr e`m aswmncr4&

@k} fe`z gs} rkfc |wkgncfr ewc hebcm gz J`mje` fcwbae`} geìcwr.

J. J`msr}wz bkf|ew}fc }enjte}jk`4 bkf|e`z ajba jr j` fcwbae`}

geìjò gsrj`crr ksnm aexc cq|cw}jrc j` s`mcwwj}jò ajwc |swbaerc

ncerjò e`m |kw}hknjk feèocfc`} fk`cz&nc`mjò. Gs} WGJ mkcr `k}

|cwfj} fcwbae`} geìjò hjwfr }k oc} j`}k }acrc eb}jxj}jcr. Rk }ac refc

|wkfk}cwr aexc }k rc}s| mjhhcwc`} bkf|e`jcr hkw mjhhcwc`} |sw|krc.

Feèocfc`} bkr} j`bwcerc e`m cq|cw}jrc |kknjò j.c. fsn}j|nc src kh

refc }enc`} jr `k} |krrjgnc.

JJ. Fenehjmc |web}jbcr4 J`mje bkw|kwe}c bsn}swc jr gc}}cwjò gs} r}jnn fe`z

bkw|kwe}c aexc cqbcrrjxcnz hwjc`mnz e||wkeba. Hexkwcm ennk}fc`} kh

raewcr }cf|cwjò j}a |wkdcb} e||wejren wc|kw} }k geìcwr jr bkffk`.

Bkw|kwe}c njic }k src fcwbae`} geìcwr hkw fenehjmc j`}c`rjk`r. ]ajr

ojxcr owk}a }k fkwc gks}jusc hnz&gz&mez hjwfr. Oje`} |wkhcrrjkèn kw


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fsn}jè}jkèn fcwbae`} geìcwr ewc bes}jk`r }acjw e||wkeba }k J`mje`

fewic}.

JJJ. Wcosne}jk`r4 }aksoa wcosne}jk`r ewc fsba gc}}cw `k }acwc jr r}jnn

rbk|c hkw hsw}acw jf|wkxcfc`}. Fcwbae`} geìcwr be` gc femc fkwc

ebbks`}egnc e`m wcr|k`rjgnc. \wkhcrrjkèn usenjhjbe}jk` hkbsrcm k`

fcwbae`} geìjò jr `k} exejnegnc. J`msr}wz jr `k} cnn kwoe`jtcm e`m

enn }ac |nezcwr mk `k} |nez }ac refc }s`c. ]ajr jr r|cbjhjbennz cxjmc`}

j` bkf|ewjrk` j}a j`rswe`bc j`msr}wz e`m fs}sen hs`mr j`msr}wz.

Rcwxjbcr \wkxjmcm gz Fcwbae`} Geìr

Gcnk fc`}jk`cm ewc }ac fedkw rcwxjbcr khhcwcm gz Fcwbae`} Geìcwr9

\wkdcb} Bks`rcnjò

Feèocfc`} kh mcg} e`m cusj}z khhcwjòr

Jrrsc Feèocfc`}

Feèocwr Bk`rsn}e`}r kw Emxjrcwr }k }ac Jrrsc

S`mcwwj}jò kh \sgnjb Jrrsc

\kw}hknjk Feèocfc`}

Wcr}wsb}swjò r}we}cojcr

Khh Rakwc Hjè`bc

@k`&wcrjmc`} J`xcr}fc`}

Nke` Rz`mjbe}jk`

Bkw|kwe}c Bks`rcnjò e`m emxjrkwz rcwxjbcr

\nebcfc`} e`m mjr}wjgs}jk`


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\wkdcb} Bks`rcnjò

\wkdcb} bks`rcnjò bkf|wjrcr |wc|ewe}jk` kh |wkdcb} wc|kw}r mcbjmjò s|k`

}ac hj e`bjò |e}}cw` }k hjè`bc }ac bkr} kh }ac |wkdcb} e`m e||wejrjò

}ac |wkdcb} wc|kw} j}a }ac hjè`bjen j`r}j}s}jk`r e`m geìr. J} enrk j`bnsmcr

hjnnj o s| kh e||njbe}jk` hkwfr j}a rjo jhjbe`} j`hkwfe}jk` hkw kg}ej jò

hs`mr hwkf hjè`bjen j`r}j}s}jk`r e`m kg}ej`jò okxcw`fc`} e||wkxen.

Feèocfc`} kh Mcg} e`m Cusj}z khhcwjòr

]ajr jr }ac fedkw hs`b}jk` kh }ac fcwbae`} geìcw. ]acz errjr} }ac bkf|e`jcr

j` wejrc hs`mr hwkf }ac fewic}. ]ac fej` ewcer kh kwi j` }ajr wcoewm

j`bnsmc9

J`r}wsfc`} mcrjo`jò

\wjbjò }ac jrrsc

Wcojr}we}jk` kh }ac khhcw mkbsfc`}

S`mcwwj}jò rs||kw}

Fewic}jò kh }ac jrrsc

Ennk}fc`} e`m wchs`m

Njr}jò k` r}kbi cqbaeòcr.

Jrrsc Feèocfc`}

Feèocfc`} kh jrrsc j`xknxcr fewic}jò kh bkw|kwe}c rcbswj}jcr njic cusj}z

raewcr |wchcwc`bc raewcr e`m mcgc`}swcr kw gk`mr gz khhcwj o }acf }k


7?


28/54


|sgnjb. Fcwbae`} geìr eb} er e` j`}cwfcmjewz }k }we`rhcw be|j}en hwkf }akrc

ak k` j} }k }akrc ak `ccm j}. Eh}cw }eijò eb}jk` er |cw RCGJ osjmcnj`cr

}ac fcwbae`} geìcw kwoe`jtcr e fcc}jò j}a bkf|e`z wc|wcrc`}e}jxcr e`m

emxcw}jrjò eoc`}r }k hjènjtc ewweòcfc`}r wcne}jò }k me}c kh k|c`jò e`m

bnkrjò kh jrrsc wcojr}we}jk` kh |wkr|cb}sr nes`bajò |sgnjbj}z bef|ejo`

e`m hjqjò me}c kh gkewm fcc}jò }k e||wkxc e`m rjo` |wkr|cb}sr e`m |err }ac

`cbcrrewz wcrkns}jk`r. \wjbjò kh jrrscr jr mk`c gz }ac bkf|e`jcr j`

bk`rsn}e`} j}a }ac fcwbae`} geìcwr.

Feèocwr Bk`rsn}e`}r kw Emxjrcwr }k }ac Jrrsc

]ac feèocwr }k }ac jrrsc errjr} j` }ac mweh}jò kh |wkr|cb}sr e||njbe}jk`

hkwfr e`m bkf|nc}jk` kh hkwfenj}jcr s`mcw }ac Bkf|e`jcr Eb} e||kj`}fc`}

kh Wcojr}wew hkw mcenjò j}a raewc e||njbe}jk`r e`m }we`rhcw e`m njr}jò kh

raewcr kh }ac bkf|e`z k` }ac r}kbi cqbaeòc. Bkf|e`jcr be` e||kj`} k`c kw

fkwc eoc`bjcr er feèocwr }k }ac jrrsc.

S`mcwwj}jò kh \sgnjb Jrrsc

S`mcwwj}jò jr e osewe`}cc ojxc` gz }ac s`mcwwj}cw }ae} j` }ac kbbswwc`bc

kh s`mcw rsgrbwj|}jk` }ac efks`} s`mcwwj}}c` ksnm gc rsgrbwjgcm gz ajf.

Geìr+Fcwbae`} geìjò j`r}j}s}jk`r be``k} s`mcwwj}c fkwc }ae` 53# kh

e`z jrrsc.

\kw}hknjk Feèocfc`}

\kw}hknjk j`mjbe}cr j`xcr}fc`} j` mjhhcwc`} }z|cr kh rcbswj}jcr rsba er raewcr

mcgc`}swcr kw gk`mr jrrscm gz mjhhcwc`} bkf|e`jcr. \kw}hknjk feèocfc`}


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fce`r fej`}ej`jò |wk|cw bkfgjè}jk`r kh rcbswj}jcr j` e fkmc }ae} }acz

ojxc feqjfsf wc}sw` j}a fj`jfsf wjri.

Wcr}wsb}swjò r}we}cojcr

E fcwocw jr e gnc`mjò kh }k bkf|e`jcr j`}k e rjònc bkf|e`z acwc k`c

rswxjxcr e`m k}acw nkrcr j}r bkw|kwe}c cqjr}c`bc. E }eickxcw jr }ac |swbaerc

gz k`c bkf|e`z kg}ej`jò bk`}wknnjò j`}cwcr} j` }ac raewc be|j}en kh e`k}acw

cqjr}jò bkf|e`z. Fcwbae`} geìcwr eb} er }ac fjmmncfc` j` rc}}jò

`cok}je}jk` gc}cc` }ac }k bkf|e`jcr. Fcwbae`} geìcwr errjr} }ac

feèocfc } kh }ac bnjc`} bkf|e`z }k rsbbcrrhsnnz wcr}wsb}swc xewjksr

eb}jxj}jcr rsba er fcwocwr e`m ebusjrj}jk`r mjxcr}j}swcr feèocfc }

gszks}r dkj`} xc`}swc efkò k}acwr.

Khh Rakwc Hjè`bc

]ac fcwbae`} geìcwr acn| }acjw bnjc`}r j` }ac hknnkjò ewcer j`xknxjòhkwcjo` bswwc`bz.

Nkò }cwf hkwcjo` bswwc`bz nke`r

Dkj`} Xc`}swcr egwkem

Hjè`bjò cq|kw}r e`m jf|kw}r

Hkwcjo` bknnegkwe}jk` ewweòcfc`}r

@k`&wcrjmc`} J`xcr}fc`}

]ac rcwxjbcr kh fcwbae`} geìcw j`bnsmcr j`xcr}fc`} emxjrkwz rcwxjbcr }k

@WJ j` }cwfr kh bnerrjhjbe}jk` kh j`xcr}fc } k||kw}s`j}jcr rcncb}jk` kh


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rcbswj}jcr j`xcr}fc`} feèocfc`} e`m k|cwe}jkèn rcwxjbcr njic |swbaerc

e`m renc kh rcbswj}jcr.

Nke` Rz`mjbe}jk`

Nke` rz`mjbe}jk` jr e` errjr}e`bc |wkxjmcm gz fcwbae`} geìcwr }k oc}

fej`nz }cwf nke`r hkw |wkdcb}r. Rsba nke`r fez gc kg}ej`cm hwkf e rjònc

mcxcnk|fc`} hjè`bc j`r}j}s}jk` kw e rz`mjbe}c kw bk`rkw}jsf. Fcwbae`}

geìcwr acn| bkw|kwe}c bnjc`}r }k wejrc rz`mjbe}cm nke`r hwkf geìr e`m k}acw

hjè`bjen j`r}j}s}jk`r.

Bkw|kwe}c Bks`rcnjò e`m emxjrkwz rcwxjbcr

Bkw|kwe}c bks`rcnjò j`xknxcr }ac c`}jwc hjcnm kh fcwbae`} geìjò eb}jxj}jcr

rsba er |wkdcb} bks`rcnjò be|j}en wcr}wsb}swjò |sgnjb jrrsc feèocfc`}

nke` rz`mjbe}jk` kwijò be|j}en hjqcm mc|krj} ncerc hjè`bjò ebbc|}e`bcbwcmj} c}b. Fcwbae`} geìcwr enrk |wkxjmc bsr}kfjtcm rkns}jk`r }k }acjw

bnjc`}r hjè`bjen |wkgncfr. E|ew} hwkf }ajr }acz enrk cq|nkwc }ac wchjè`bjò

en}cwè}jxcr kh }ac bnjc`} e`m cxense}c bace|cw rkswbcr kh hs`mr.

Wcaegjnj}e}jk` e`m }swèwks`m feèocfc`} jr e`k}acw ewce kh emxjbc. E

fcwbae`} geìcw emxjrcr }ac bnjc`} k` mjhhcwc } acmojò r}we}cojcr e`m

rsoocr}r }ac e||wk|wje}c r}we}coz.

\nebcfc`} e`m mjr}wjgs}jk`

]ac fcwbae`} geìcw acn|r j` mjr}wjgs}jò mjhhcwc`} rcbswj}jcr njic cusj}z

raewcr mcg} j`r}wsfc`}r fs}sen hs`m |wkmsb}r hjqcm mc|krj}r j`rswe`bc


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|wkmsb}r bkffcwbjen |e|cw c}b. ]ac mjr}wjgs}jk` `c}kwi kh }ac fcwbae`}

geìcw be` gc bnerrjhjcm er j`r}j}s}jkèn e`m wc}ejn j` baeweb}cw. ]ac

j`r}j}s}jkèn `c}kwi bk`rjr}r kh fs}sen hs`mr hkwcjo` j`r}j}s}jkèn j`xcr}kwr

|wjxe}c cusj}z hs`mr |c`rjk` hs`mr hjè`bjen j`r}j}s}jk`r c}b. ]ac rjtc kh

rsba e `c}kwi rjo`jhjcr }ac akncrenc wceba kh }ac fcwbae`} geìcw. ]ac

wc}ejn `c}kwi jr |swcnz mc|c`mr k` `c}kwijò j}a j`xcr}kwr.

BAE\]CW&2

WCOSNE]JK@ KH FCWBAE@] GE@ICWR

Bkmc kh bk`msb}

Ebbkwmjò }k }ac Wcosne}jk` kh }ac RCGJ kh 5::7 !Fcwbae`} geìcwr* !

cxcwz fcwbae`} geìcw raksnm bkf|nz j}a hknnkjò bkmcr kh bk`msb}.

]acz ewc4

e* ]ac fcwbae } geìcw fsr} kgrcwxc ajoa j`}cowj}z e`m hejw`crr j` enn

ajr mcenjòr.

g* Ac raenn wc`mcw e} enn }jfcr ajoa r}e`mewm kh rcwxjbcr cqcwbjrc msc

mjnjoc`bc cqcwbjrc j`mc|c`mc`} |wkhcrrjkèn dsmofc`}.


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b* Jh `cbcrrewz ac fsr} mjrbnkrc }k mjrbnkrc }k ajr bnjc`}r }ac |krrjgnc

rkswbc kh bk`hnjb} kh ms}jcr e`m j`}cwcr}r.

m* ]ac fcwbae } geìcw raksnm `k} j`msnoc j` s`hejw |web}jbc kw s`hejw

bkf|c}j}jk` j}a k}acw fcwbae`} geìcwr.

c* Ac raksnm `k} feic e`z cqeoocwe}cm r}e}cfc`} egks} ajr be|ebj}z kw

ebajcxcfc`}.

h* Ac raksnm enezr C`mcexksw }k ojxc }ac gcr} |krrjgnc emxjbc e`m

|wkf|} chhjbjc`} bkr} chhcb}jxc rcwxjbc.

o* Ac raksnm fej }ej` }ac rcbwcbz kh enn }ac bk`hjmc`} j`hkwfe}jk`

wcbcjxcm mswjò }ac bkswrc kh rcwxjbc }k ajr bnjc`}.

Osjmcnj cr kh RCGJ

Eh}cw }ac kgnjoe}jk`r kh }ac BBJ }ac |nebc er kbbs|jcm gz e ncoen kwoe`

benncm er Rcbswj}jcr e`m Cqbaeòc Gkewm kh J`mje. ]ac jrrsc kh be|j}en e`m

|wjbjò kh jrrscr gz bkf|e`jcr aer gcbkfc hwcc kh |wjkw e||wkxen. ]ac RCGJ

aer jrrscm osjmcnj`cr hkw }ac jrrsc kh be|j}en gz }ac bkf|e`jcr. ]ac

osjmcnj`cr gwkemnz bkxcwr }ac wcusjwcfc`} kh }ac hjwr} jrrsc gz e `c kw }ac

hjwr} jrrsc kh e `c bkf|e`z rc} s| gz }ac cqjr}jò bkf|e`z }ac hjwr} jrrsc

gz }ac `cq} cqjr}jò |wjxe}c bkf|e`jcr e`m |sgnjb jrrsc gz }ac cqjr}jò

njr}jò bkf|e`jcr. ]ac RCGJ jr }ac fkr} |kcwhsn kwoe`jte}jk` }k bk`}wkn

e`m ncem gk}a |wjfewz fewic} e`m rcbk`mewz fewic}.


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]ac RCGJ aer e``ks`bcm }ac `c osjmcnj`cr hkw }ac mjrbnkrswcr gz }ac

Bkf|e jcr ncemjò }k }ac j`xcr}kw |wk}cb}jk`. ]acz ewc |wcrc`}cm

gcnk4

e* Jh e`z bkf|e`zr k}acw j`bkfc cqbccmr 5< |cwbc`} kh }ac }k}en

j`bkfc }ac mc}ejnr raksnm gc mjrbnkrcm.

g* ]ac Bkf|e`z raksnm mjrbnkrc e`z emxcwrc rj}se}jk` ajba ehhcb}r }ac

k|cwe}jk`r kh }ac bkf|e`z e`m kbbswr j}aj` k`c zcew |wjkw }k }ac me}c

hjnnjò kh }ac khhcw mkbsfc`} j}a }ac Wcrjr}cw kh Bkf|e`jcr kw R}kbi

Cqbaeòc.

b* ]ac bkf|e`z raksnm enrk mjrbnkrc }ac j`hkwfe}jk` wcoewmjò }ac

be|ebj}z s}jnjte}jk` kh }ac |ne`} hkw }ac ner} zcewr.

m* ]ac \wkfk}cwr kh }ac bkf|e`z fsr} fej`}ej` }acjw aknmjò e} ncer} 7

kokila mani vivek college of commerce

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