skripsi riza pdf((r)

7/30/2019 Skripsi Riza PDF((r)

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h

MIMCHUHU PHIKGMP ZAIKMIKKQRMI

@H GOPM UADMRMIK

UGRHZUH

@hmnugmi sabmkmh smcmf smtu symrmt

uitug daiyacasmhgmi Zrokrmd Umrnmim &U=(

pm`m Zrokrmd Umrnmim Lmguctms Agoiodh

Qihvarshtms @hpoiakoro

@hsusui ocaf >

RH^M M@XPHM UQRXM

IHD) E2B


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hh

ZARUAPQNQMI UGRHZUH

Imdm Zaiyusui > Rhzm M`ythm Uurym

Iodor Hi`ug Dmfmshsm > E2B MIMCHUHU PHIKGMP

ZAIKMIKKQRMI @H GOPM

UADMRMIK

@osai Zadbhdbhik > Fmstmrhih @wh Mtdmith# UA)# DUh

Uadmrmik# =5 Nmiumrh 2:==

@osai Zadbhdbhik

&Fmstmrhih @wh Mtdmith# UA)# DUh(

IHZ) =8;1:62=2::2=2 2 ::=


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hhh

ZAIKAUMFMI GACQCQUMI QNHMI

Imdm Dmfmshswm > Rhzm M`ythm Uurym

Iodor Hi`ug Dmfmshswm > E2B MIMCHUHU PHIKGMP

ZAIKMIKKQRMI @H GOPM

UADMRMIK

Pacmf `hiymtmgmi cucus unhmi pm`m tmikkmc 20 Nmiumrh 2:==

Phd Zaikunh >

=) Fmstmrhih @wh Mtdmith# UA)# DUh & ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))(

2) @rs) F) [hrmtio# D)Ae &)))))))))))))))))))))))))))))))))))))))))))))))))))))))))))(

5) @rs) R) Ducyo Fai`mrto# DUZ &)))))))))))))))))))))))))))))))))))))))))))))))))))))))))))(

Daikatmfuh

Zadbmitu @agmi H#

Zrol) @r) F) Mrhlhi U#D)Eod) &Fois(# Mgt

IHZ) =8


4/77

hv

ZARIXMPMMI ORHUHIMCHPMU UGRHZUH

Xmik bartmi`m tmikmi `h bmwmf hih smym# Rhzm M`ythm Uurym# daiymtmgmi

bmfwm sgrhpsh àikmi nuùc> Mimchshs Phikgmt Zaikmikkurmi `h Gotm Uadmrmik#

m`mcmf fmshc tuchsmi smym sai`hrh) @aikmi hih smym daiymtmgmi àikmi

sasuikkufiym bmfwm `mcmd sgrhpsh hih th`mg tar`mpmt gasacurufmi mtmu sabmkhmi

tuchsmi ormik cmhi ymik smym mdbhc àikmi emrm daiymchi mtmu daihru `mcmd

baitug rmikgmhmi gmchdmt mtmu shdboc ymik daiuinuggmi kmkmsmi mtmu pai`mpmt

mtmu padhghrmi `mrh paiuchs cmhi# ymik smym mguh saocmf$ocmf sabmkmh tuchsmi

sai`hrh# `mi/mtmu th`mg tar`mpmt bmkhmi mtmu gasacurufmi tuchsmi ymik smym smchi#

thru# mtmu ymik smym mdbhc `mrh tuchsmi ormik cmhi tmipm dadbarhgmi paikmgumipaiuchs mschiym)

Mpmbhcm smym dacmgugmi thi`mgmi ymik bartaitmikmi àikmi fmc tarsabut

`h mtms# bmhg `hsaikmnm dmupui th`mg# àikmi hih smym daiymtmgmi daimrhg sgrhpsh

ymik smym mnugmi sabmkmh fmshc tuchsmi smym sai`hrh hih) Bhcm gadu`hmi tarbugth

bmfwm smym dacmgugmi thi`mgmi daiymchi mtmu daihru tuchsmi ormik cmhi saocmf$

ocmf fmshc padhghrmi smym sai`hrh# barmrth kacmr `mi hnmsmf ymik tacmf `hbarhgmi

ocaf uihvarshtms bmtmc smym tarhdm)


Xmik dadbumt pariymtmmi#

&Rhzm M`ythm Uurym(

IHD > E2B


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v

DOPPO @MI ZARUADBMFMI

Fhùp m`mcmf parnumikmi))))))))))Fhùp m`mcmf parnumikmi))))))))))Fhùp m`mcmf parnumikmi))))))))))Fhùp m`mcmf parnumikmi))))))))))

Uasuikkufiym ymik barfmgUasuikkufiym ymik barfmgUasuikkufiym ymik barfmgUasuikkufiym ymik barfmg daiaitugmi fmshc mgfhr fmiymcmf Mccmf)daiaitugmi fmshc mgfhr fmiymcmf Mccmf)daiaitugmi fmshc mgfhr fmiymcmf Mccmf)daiaitugmi fmshc mgfhr fmiymcmf Mccmf)Gawmnhbmi dmiushm m`mcmf daiyadpurimgmi hgfthmr) &Mm Kyd(Gawmnhbmi dmiushm m`mcmf daiyadpurimgmi hgfthmr) &Mm Kyd(Gawmnhbmi dmiushm m`mcmf daiyadpurimgmi hgfthmr) &Mm Kyd(Gawmnhbmi dmiushm m`mcmf daiyadpurimgmi hgfthmr) &Mm Kyd(

Guparsadbmfgmi gmrym gaehcgu hihGuparsadbmfgmi gmrym gaehcgu hihGuparsadbmfgmi gmrym gaehcgu hihGuparsadbmfgmi gmrym gaehcgu hih

uitug gacumrkm `mi ormikuitug gacumrkm `mi ormikuitug gacumrkm `mi ormikuitug gacumrkm `mi ormik$$$$ormik taràgmtguormik taràgmtguormik taràgmtguormik taràgmtgu

ymik sacymik sacymik sacymik sacmcu dadbarhgmi fmrmpmi# sadmikmtmcu dadbarhgmi fmrmpmi# sadmikmtmcu dadbarhgmi fmrmpmi# sadmikmtmcu dadbarhgmi fmrmpmi# sadmikmt

`mi ehitm àikmi sapaiuf fm`mi ehitm àikmi sapaiuf fm`mi ehitm àikmi sapaiuf fm`mi ehitm àikmi sapaiuf fmth)))))th)))))th)))))th)))))


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vh

MBUPRMEP

Aeoiodhe krowtf emi ba usa` ms m baiefdmrg lor tfa sueeass ol mrakhois aeoiodhe àvacopdait) Aeoiodhe àvacopdait ol m rakhoi emi ba saai

lrod savarmc aeoiodhe hi`hemtors) Oia ol tfad hs tfa cavac ol uiadpcoydait)

Uadmrmik ehty popucmthoi tfmt hs hieramshik amef yamr# ms wacc ms tfa fhkfast

K@Z krowtf hi tfa ehty ol Uadmrmik# Eaitrmc Nmvm# but wfy tfa uiadpcoydait

rmta hi tfa ehty ol Uadmrmik hs mcso fhkf)

Pfa purposa ol tfhs stu`y wms to mimchza fow tfa vmrhmbcas hilcuaiea tfa

cavac ol K@Z# hilcmthoi rmta# tfa popucmthoi bur ai boria ol uiadpcoydait rmta

tfmt oeeurra` hi tfa ehty ol Uadmrmik hi =868$2::6) Pfa Rakrasshoi doàc usa` hs

tfa datfo` ol ducthpca chiamr rakrasshoi mimcyshs &Or`himry Camst Uqumras( ushik

thda sarhas `mtm lrod tfa yamrs =868$2::6)

Rakrasshoi mimcyshs sfowa` tfmt ovarmcc hiàpaiàit vmrhmbcas &K@Z#

Hilcmthoi# mi` Pfa Burài Boria olZopucmthoi( eoccaethvacy fmva tfa smda allaet

oi tfa uiadpcoydait rmta tfmt oeeurra` hi tfa ehty ol Uadmrmik) Pfa R2

vmcua ol

:)8


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vhh

MBUPRMG

Zartudbufmi agoiodh darupmgmi tocog ugur gabarfmshcmi padbmikuimi

agoiodh sumtu `marmf) Zadbmikuimi agoiodh sumtu `marmf `mpmt `hchfmt `mrh

babarmpm hi`hgmtor paragoiodhmi) Umcmf smtu `hmitmrmiym m`mcmf thikgmt

paikmikkurmi) @h Gotm Uadmrmik nudcmf paiùùg ymik sacmcu daihikgmt thmp

tmfuiiym# bakhtu pucm àikmi partudbufmi Z@RB Gotm Uadmrmik ymik tarthikkh

`h Nmwm Paikmf# tatmph daikmpm mikgm paikmikkurmi h Gotm Uadmrmik nukm

thikkh)

Punumi `mrh paiachthmi hih m`mcmf uitug daikmimchshs bmkmhdmim paikmruf

vmrhmbac thikgmt Z@RB# thikgmt hilcmsh# `mi thikgmt babmi tmikkuikmi paiùùg

tarfm`mp thikgmt paikmikkurmi ymik tarnm`h `h Gotm Uadmrmik tmfui =868$2::6)Doàc rakrash ymik `hkuimgmi m`mcmf datoà mimchshs rakrash chihar barkmi`m

&Or`himry Camst Uqumras( àikmi daikkuimgmi `mtm saemrm ruitut wmgtu &thda

sarhas( `mrh tmfui =868$2::6)

Fmshc mimchshs rakrash daiuinuggmi bmfwm saemrm gasacurufmi vmrhmbac

babms &Z@RB# Hilcmsh# `mi Babmi Pmikkuikmi Zaiùùg( saemrm barsmdm$smdm

dadhchgh paikmruf tarfm`mp thikgmt paikmkkurmi ymik tarnm`h `h Gotm Uadmrmik)

Ihcmh R2

sabasmr :#8


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vhhh

GMPM ZAIKMIPMR

Zunh `mi syugur smym pminmtgmi gafm`hrmt Hccmfh Rmbbh `mi gapm`m

Rmsucuccmf UM[ gmraim bargmt rmfdmt `mi fh`mymf$Iymcmf smym mgfhriym `mpmt

daiyacasmhgmi sgrhpsh àikmi nuùc Mimchshs Phikgmt Zaikmikkurmi `h Gotm

Uadmrmik) Ugrhpsh hih `hsusui sabmkmh symrmt `mcmd daiempmh kacmr smrnmim &U=(

pm`m nurusmi Agoiodh `mi Utu`h Zadbmikuimi# Lmguctms Agoiodh# Qihvarshtms

@hpoiakmro Uadmrmik)

@mcmd daiyusui sgrhpsh hih# th`mg sa`hght fmdbmtmi `mi dmsmcmf ymik

`hfm`mph paiuchs) Patmph bargmt òroikmi `mi ùguikmi ymik th`mg tarihcmh `mrh

barbmkmh phfmg paiuchs `mpmt daikmtmsh sadum fmdbmtmi) Qitug htu# paiuchs

daikfmturgmi bmiymg tarhdm gmshf gapm`m >

=) Bmpmg @r) F) D) Efmbmefhb# DUh# Mgt) sacmgu @agmi Lmguctms AgoiodhQihvarshtms @hpoiakoro)

2) Bmpmg @rs) F) A`y Xusul Mkuik Kuimito# DUe) Zf)@) sacmgu òsai wmchymik tacmf dadbarhgmi bhdbhikmi `mcmd stu`h)

5) Hbu Fmstmrhih @wh Mtdmith# UA)# DUh# sacmgu òsai padbhdbhik mtmsmrmfmi# bhdbhikmi# smrmi `mi wmgtu ymik `hbarhgmi gapm`m paiuchs sacmdm

paiyusuimi sgrhpsh)

0) Bmpmg `mi Hbu @osai Lmguctms Agoiodh ymik tacmf dadbarhgmi hcdupaikatmfumi gapm`m paiuchs sacmdm daiuitut hcdu `h Qihvarshtms

@hpoiakoro)

1) Uakaimp stml m`dhihstrmsh `mi stml parpustmgmmi Lmguctms AgoiodhQihvarshtms @hpoiakoro# mtms bmitumiiym gapm`m paiuchs `mcmd

daiyacasmhgmi sgrhpsh hih)


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hx

6) Gacumrkm Basmr GDU &Gacumrkm Dmfmshswm Uui`m( `mi Lorsdmgm tarhdmgmshf mtms paikmcmdmi barorkmihsmsh ymik smikmt bardmilmmt uituggu)

8) Padmi$tadmi gozi [oio`rh > Dms Mkuik# Dmito# Dhdhi# Nogo# @allm`mi Xu`fh sartm mcudih [oio`rh) Umym tuikku parnumikmi gmchmi# sadokm

bartadu gmcmu su`mf sugsas# mdhi)

=:)Padmi$tadmi HAUZ ymik smtu bhdbhikmi > @mimik# Mzzh# `mi Xaih sdokmsugsas `mi bhsm daiempmh ehtm$ehtm ghtm# mdhi)

==)Padmi$tadmi HAUZ:< > Mdy# @hih# Mi`hgm [# Ghgh# Kmihs# Lmrh`# Fhcmc`mi sacuruf tadmi$tadmi HAUZ:< ymik th`mg `mpmt `hsabutgmi smtu par

smtu) Parhdm gmshf uitug sakmcm bmitumi# garnmsmdm# `mi gaimikmi ymik

tacmf gmchmi barhgmi)

=2)Padmi$tadmi GGI:8 Umdbmi `mi dmsymrmgmt Umdbmi# tarhdm gmshf mtmspartadmimi mi paikmcmdmiiym)

=5)Parmgfhr uitug sadum phfmg ymik th`mg `mpmt `hsabutgmi smtu$parsmtu#ymik tacmf dadbarhgmi bmitumiiym safhikkm sgrhpsh hih `mpmt

tarsacasmhgmi)

Mgfhriym `aikmi sakmcm garai`mfmi fmth# paiuchs barfmrmp sgrhpsh hih `mpmt

bardmilmmt bmkh phfmg$phfmg ymik dadbutufgmi# `mi `mpmt `hnm`hgmi ralaraish

bmkh paiachthmi$paiachthmi sacminutiym) Zaiuchs nukm daiym`mrh bmfwm paiuchsmi

sgrhpsh hih dmshf nmuf `mrh gasadpurimmi `mi bmiymg gacadmfmi# safhikkm paiuchs

tmg cupm daikfmrmpgmi smrmi `mi grhthg mtms sgrhpsh hih)


Zaiuchs#

Rhzm M`ythm Uurym


10/77

x

@MLPMR HUH

Fmcmdmi

FMCMDMI NQ@QC ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) h

FMCMDMI ZARUAPQNQMI UGRHZUH ))))))))))))))))))))))))))))))))))))))))))))) hh

FMCMDMI ZAIKAUMFMI GACQCQUMI QNHMI))))))))))))))))))))))))) hhh

ZARIXMPMMI ORHUHIMCHPMU UGRHZUH ))))))))))))))))))))))))))))))))))))) hv

DOPPO @MI ZARUADBMFMI )))))))))))))))))))))))))))))))))))))))))))))))))))))) v

MBUPRMG/MBUPRMEP )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) vh

GMPM ZAIKMIPMR ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) vhhh

@MLPMR PMBAC ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) xhh

@MLPMR KMDBMR )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) xhhh

@MLPMR CMDZHRMI ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) xhv

BMB H ZAI@MFQCQMI )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) =

=)= Cmtmr Bacmgmik Dmsmcmf ))))))))))))))))))))))))))))))))))))))))) =

=)2 Rudusmi Dmsmcmf ))))))))))))))))))))))))))))))))))))))))))))))))) =5

=)5 Punumi `mi Gakuimmi Zaiachthmi )))))))))))))))))))))))))) =5

=)0 Uhstadmthgm Zaiuchsmi ))))))))))))))))))))))))))))))))))))))))))) =0

BMB HH PACMMF ZQUPMGM ))))))))))))))))))))))))))))))))))))))))))))))))))))))))) = cmi`msmi taorh# paiachthmi tar`mfucu# garmikgm

padhghrmi mi fhpotashs)


29/77

=1

Bmb HHH Datoà Zaiachthmi> vmrhmbac `mi àlhihsh oparmshoimc# naihs `mi

sudbar `mtm# datoà paikudpucmi `mtm# sartm datoà mimchshs `mtm)

Bmb H\ Fmshc `mi Mimchshs> àsgrhpsh obyag paiachthmi# fmshc `mi mimchshs

`mtm# sartm hitarpratmsh fmshc)

Bmb \ Zaiutup> shdpucmi `mi smrmi)


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= `himdhgm gapaiùùgmi# gataimkmgarnmmi# strugtur

gataimkmgarnmmi# sagtor hilordmc$lordmc# trmishsh gapaiùùgmi# dobhchtms

paiùùg# dhkrmsh paiùùg# pardhitmmi `mi paimwmrmi taimkm garnm#

paraiemimmi gataimkmgarnmmi# sartm paiùùg `mi padbmikuimi agoiodh

&Ducym`h Uubrh# 2::5() Dachfmt rumik chikgup tarsabut barmrth agoiodh sudbar

`mym dmiushm &Fudmi rasoureas aeoiodhe( bargmhtmi àikmi stu`h paraemimmi

sudbar `mym dmiushm &Fudmi rasoureas pcmiihik(# agoiodh gataimkmgarnmmi

&Cmbor aeoiodhe( `mi agoiodh gapaiùùgmi &Zopucmthoi aeoiodhe()

2)=)2 Gataimkmgarnmmi

Uudbar @mym Dmiushm &U@D( mtmu Fudmi Rasoureas daikmiùik ùm

paikarthmi# ymhtu ymik partmdm U@D daikmiùik paikarthmi usmfm garnm mtmu

nmsm ymik `mpmt `hbarhgmi `mcmd prosas proùgsh# gaùm U@D daiymikgut

dmiushm ymik dmdpu bagarnm uitug dadbarhgmi nmsm mtmu usmfm garnm) Dmupui

bagarnm barmrth dmdpu dacmgugmi gakhmtmi ymik dadpuiymh ihcmh agoiodhs ymhtu


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=;

bmfwm gakhmtmi tarsabut daikfmshcgmi bmrmik mtmu nmsm uitug dadaiufh

gabutufmi dmsymrmgmt) Uaemrm lhshg gadmdpumi bagarnm `hugur àikmi ushm)

@aikmi gmtm cmhi# ormik `mcmd ushm garnm tarsabut `hmikkmp dmdpu bagarnm)

Gacodpog paiùùg `mcmd ushm garnm tarsabut `himdmgmi taimkm garnm mtmu

dmipowar) Uaemrm shikgmt# taimkm garnm `hàlhihshgmi sabmkmh paiùùg `mcmcd

ushm garnm &Zmymdmi) N) Uhdminuitmg# =861()

@h Hiòiashm# ymik tardmsug kocoikmi taimkm garnm ymhtu bmtms ushm

dhihdud =: tmfui tmipm bmtms udur dmgshdud) @aikmi àdhghmi taimkm garnm

`h Hiòiashm `hdmgsu`gmi sabmkmh paiùùg ymik barudur =: tmfui mtmu cabhf#

padhchfmi =: tmfui mtmu sabmkmh bmtms udur dhihdud m`mcmf bar`msmrgmi

gaiymtmmi bmfwm `mcmcd udur tarsabut su`mf bmiymg paiùùg Hiòiashm

barudur du`m su`mf bagarnm mtmu daiemrh pagarnmmi) Patmph Hiòiashm th`mg

daikmiut bmtms udur dmgshdud gmraim Hiòiashm bacud dadpuiymh nmdhimi

soshmc imshoimc &Zmymdmi) N) Uhdminuitmg# =861()

Paimkm garnm tar`hrh `mrh mikgmtmi garnm mtmu cmbor lorea `mi bugmi

mikgmtmi garnm) Mikgmtmi garnm mtmu cmbor lorea tar`hrh `mrh ùm kocoikmi ymhtu &=(

kocoikmi ymik bagarnm# &2( kocoikmi ymik daikmikkur `mi daiemrh pagarnmmi)

Ua`mikgmi ymik tardmsug bugmi mikgmtmi garnm tar`hrh `mrh thkm kocoikmi ymhtu

&=( kocoikmi ymik barsagocmf# &2( kocoikmi ymik daikurus rudmf tmikkm# `mi &5(

kocoikmi cmhi$cmhi mtmu paiarhdm pai`mpmtmi cmhiiym &Zmymdmi) N) Uhdminuitmg#

=861()

Mikgmtmi garnm m`mcmf paiùùg ymik barudur =: tmfui gamtms ymik

dmdpu tarchbmt `mcmd prosas proùgsh) Xmik `hkocoikgmi bagarnm ymhtu daragm


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=6

ymik su`mf mgthl `mcmd gakhmtmiiym ymik daikfmshcgmi bmrmik/nmsm mtmu daragm

ymik sacmdm sadhikku sabacud paiememfmi dacmgugmi pagarnmmi mtmu bagarnm

`aikmi dmgsu` dadparocaf paikfmshcmi sacmdm pmchik sa`hght = nmd `mcmd

sadhikku ymik cmcu `mi th`mg bocaf tarputus) Ua`mikgmi paiemrh garnm m`mcmf

bmkhmi `mrh mikgmtmi garnm ymik sagmrmik hih th`mg bagarnm `mi sa`mik daiemrh

garnm &Ducym`h Uubrh# 2::5()

Daiurut BZU# `mcmd Uurvah Uaisus Imshoimc &UQUAIMU( Nmwm Paikmf

2::


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=8

agoiodh# tatmph dadparocaf pai`mpmtmi saparth tuinmikmi paishui# buikm mtms

shdpmimi mtmu sawm mtms padhchg# `mi daragm ymik fhùpiym tarkmituik `mrh

ormik cmhi# dhsmciym gmraim ushm# ememt# `mcmd painmrm mtmu smght nhwm &Zmymdmi) N)

Uhdminuitmg# =861()

2)=)5 Zaikmikkurmi

Zaikmikkurmi m`mcmf mikgm ymik daiuinuggmi barmpm bmiymg `mrh nudcmf

mikgmtmi garnm ymik sa`mik mgthl daiemrh pagarnmmi &Ducym`h Uubrh# 2::5()

Daiurut BZU &2::

Phikgmt Zaikmikkurmi 4 V =::!

Ormik ymik daikmikkur `mpmt `hàlhihshgmi ormik ymik th`mg bagarnm `mi

saemrm mgthl daiemrh pagarnmmi sacmdm 0 dhikku sabucudiym# sa`mik daiuikku

pmikkhcmi gadbmch uitug sumtu pagarnmmi satacmf `hbarfaithgmi mtmu sa`mik

daiuikku uitug dacmpor mtms pagarnmmi ymik bmru `mcmd wmgtu 0 dhikku &Umi`y

@fmrdmgusudm# =886>01()

Zaikmikkurmi tarbugm &opai uiadpcoydait( m`mcmf bmkhmi `mrh mikgmtmi

garnm ymik sagmrmik hih th`mg bagarnm `m sa`mik mgthl ddaiemrh pagarnmmi

&Ducym`h Uubrh# 2::5() Ua`mikgmi daikmikkur `hbmkh danm`h `mcmd ùm

gacodpog ymhtu> &=( sataikmf daikmikkur gaitmrm &vhshbca uiadpcoydait( ymgih


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2:

daragm ymik bagarnm gurmik `mrh 51 nmd sadhikku `mi &2( sataikmf daikmikkur

th`mg gaitmrm &hivhshbca uiadpcoydait( ymhtu daragm ymik proùgthvhtms garnm `mi

pai`mpmtmiiym rai`mf &Zmymdmi) N) Uhdminuitmg# =861()

2)=)5)= Gcmshlhgmsh Zaikmikkurmi

Zaikmikkurmi `mpmt `hgcmshlhgmshgmi daiurut barbmkmh emrm dhsmciym

daiurut whcmymf kaokrmlhs# naihs pagarnmmi `mi mcms mi daikmpm ormik tarsabut

daikmikkur) Barhgut naihs paikmikkurmi daiurut shlmt `mi paiyabmbiym>

m) Zaikmikkurmi LrhgshoimcZaikmikkurmi lrhgshoimc m`mcmf parubmfmi `mcmd godposhsh

sacuruf pardhitmmi `mi ocaf gmraim dmsugiym ga`mcmd pmsmr taimkm garnm

pmrm paiemrh garnm partmdm gmchiym ymik hilordmshiym th`mg sadpurim `mi

dadbutufgmi bhmym do`mc &Zmymdmi) N) Uhdminuitmg# =861()

b) Zaikmikkurmi UtrugturmcZaikmikkurmi strugturmc tarnm`h gmraim m`miym parubmfmi `mcmd

strueturmc godposhsh paragoiodhmi &Zmymdmi) N) Uhdminuitmg# =861()

Ua`mikgmi daiurut Ducym`h Uubrh &2::5( paikmikkurmi strugturmc

m`mcmf paikmikkurmi ymik `hsabmbgmi gmraim gath`mgeoeogmi mitmrm

strugtur pmrm paiemrh garnm safubuikmi àikmi gatarmdphcmi# bh`mik

gamfchmi# dmupui `marmf cogmsh àikmi strugtur pardhitmmi taimkm garnm

ymik bacud tarhsh)

e) Zaikmikkurm UhgchsZaikmikkurm shgchs tarnm`h gmraim gurmikiym pardhitmmi)

Zaikmikkurmi hih tarnm`h mpmbhcm pm`m thikgmt upmf `mi fmrkm ymik


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2=

barcmgu# thikgmt pardhitmmi taimkm garnm saemrm gasacurufmi cabhf rai`mf

`hbmi`hikgmi àikmi nudcmf pagarnm ymik daimwmrgmi taimkmiym

&Zmymdmi) N) Uhdminuitmg# =861()

`) Zaikmikkurmi DushdmiBaitug paikmikkurmi cmhi sarhik gmch duieuc `h sagtor partmihmi `h

Iakmrm bargadbmik m`mcmf paikmikkurmi dushdmi) Zaikmikkurmi

dushdmi m`mcmf paikmikkurmi ymik tarnm`h pm`m wmgtu$wmgtu tartaitu

`mcmd smtu tmfui) Bhmsmiym# paikmikkurmi dushdmi tarnm`h pm`m smmt

parkmithmi dushd) Zaikmikkurmi dushdmi barshlmt sadaitmrm smnm `mi

barcmgu `mcmd wmgtu$wmgtu tartaitu &Umòio Uughrio# =880()

a) Zaikmikkurmi Parpmgsm `mi Zaikmikkurmi UugmracmZm`m thikgmt gasahdbmikmi ymik `hehptmgmi ocaf pmrm pmsmr

godpaththl) Zarusmfmmi$parusmfmmi mgmi dmu dadpagarnmgmi sadum

pagarnmmi ymik dadaiufh gumchlhgmsh `mi dmu bagarnm pm`m thikgmt upmf

ymik barcmgu) Zaikmikkurmi ymik tarnm`h gmcmu m`m pagarnmmi ymik

tarsa`hm# tatmph ormik ymik daikmikkur th`mg barsa`hm daiarhdmiym pm`m

thikgmt upmf ymik barcmgu uitug pagarnmmi tarsabut `hsabut paikmikkurmi

sugmracm &Zmymdmi) N) Uhdminuitmg# =861() Daragm daikmikkur àikmi

sugmracm gmraim daragm `mpmt dadparocaf pagarnmmi# tatmph th`mg dmu

daiarhdmiym gmraim daragm th`mg barfmshc dadparocaf sumtu pagarnmmi

ymik sasumh àikmi thikgmt kmnh ymik `hhikhigmi) Uacmhi htu pmrm paiemrh

garnm ymik daikmikkur sugmracm# gaduikghimi gmraim daragm dadhchf

uitug daihgdmth fhùp uitug barsaimik$saimik mtmu dacmgugmi gakhmtmi


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cmhi `mrhpm`m bagarnm àikmi thikgmt upmf ymik barcmgu `h pmsmrmi

&Umduacsoi# =88;()

2)=)5)2 Cmdmiym Dmsm Daikmikkur

Dmsm daikmikkur m`mcmf parhoà `hdmim sasaormik tarus daiarus

daikmikkur mtmu cmdmiym daikmikkur rmtm$rmtm saormik pagarnm) Daiurut Umi`y

@fmrdmgusudm &=886(# cmdm daikmikkur tarsabut tarkmituik pm`m>

m) Orkmihsmsh pmsmr taimkm garnm# bargaimmi àikmi m`m mtmu th`mg m`miymcadbmkm mtmu paiymcur taimkm garnm `mi sabmkmhiym)

b) Gam`mmi àdokrmlhs `mrh mikgmtmi garnm# sabmkmhdmim tacmf `hbmfms`hmtms)

e) Gadmdpumi `mrh pmrm paikmikkur uitug tatmp daiemrh garnm ymik cabhfbmhg)

`) Parsa`hmiym mi baitug parusmfmmi)

2)=)0 Zardhitmmi `mi Zaimwmrmi Paimkm Garnm

2)=)0)= Zardhitmmi Paimkm Garnm

Zardhitmmi m`mcmf nudcmf sumtu godo`hth ymik barsa`hm `hbach hi`hvhù

sacmdm parhoà wmgtu tartaitu ymik basmriym `hpaikmrufh ocaf fmrkm godo`hth htu#

pai`mpmtmi imshoimc# fmrkm godo`hth cmhi `mi ehtmrmsm &Umcvmtora# =88;>=;()

Zardhitmmi tarfm`mp taimkm garnm darupmgmi sabumf `mltmr barbmkmh mctarimthl

godbhimsh taimkm garnm àikmi hiput cmhiiym ymik tarsa`hm ymik barfubuikmi

àikmi thikgmt upmf &Mihs Mimitm# =88:>=6()


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Uabumf gurvm pardhitmmi taimkm garnm daikkmdbmrgmi gumithtms

dmgshdmc pagarnm ymik mgmi `hpagarnmgmi pm`m sumtu wmgtu tartaitu pm`m

barbmkmh thikgmt upmf) @aikmi gmtm cmhi# pardhitmmi taimkm garnm `mpmt `hmrthgmi

sabmkmh barbmkmh gaduikghimi nudcmf taimkm garnm ymik `hdhitm paikusmfm

`mcmd barbmkmh thikgmt upmf) Zardhitmmi paikusmfm mgmi taimkm garnm `hsabmbgmi

gmraim paikusmfm dadpagarnmgmi mtmu daikkuimgmi taimkm garnm tarsabut uitug

dadbmitu dadpro`ugsh bmrmik mtmu nmsm uitug `hnumc gapm`m dmsymrmgmt)

Kmdbmr 2)=

Gurvm Zardhitmmi Paimkm Garnm

Uudbar> Umduacsoi# =88;>2;1

Kmdbmr 2)= dainacmsgmi daikaimh gurvm pardhitmmi taimkm garnm ymik

dadhchgh gadhrhikmi &Ucopa( ymik iakmthl) Gurvm pardhitmmi taimkm garnm

tarsabut dainacmsgmi daikaimh fubuikmi mitmrm basmriym thikgmt upmf `aikmi

nudcmf taimkm garnm) Gurvm tarsabut dadhchgh fubuikmi ymik iakmthl# mrthiym

bmfwm sadmghi thikkh thikgmt upmf ymik `hdhitm dmgm mgmi barpaikmruf pm`m

paiuruimi nudcmf taimkm garnm ymik `hdhitm) Uabmchgiiym nhgm thikgmt upmf ymik

`hdhitm sadmghi rai`mf dmgm nudcmf pardhitmmi mgmi taimkm garnm daihikgmt)

[=

C

@admi` taimkm garnm

Nudcmf taimkm garnm

Qpmf


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Zardhitmmi `mcmd taimkm garnm smikmt `hpaikmrufh ocaf ùm lmgtor paithik)

Zartmdm# pardhitmmi taimkm garnm `hpaikmrufh ocaf partudbufmi `mcmd nudcmf

totmc pagarnmmi ymik tarsa`hm) Uadmghi bmiymg cmpmikmi pagarnmmi ymik tarsa`hm

dmgm pardhitmmi taimkm garnm mgmi sadmghi daihikgmt) Gaùm# pardhitmmi

taimkm garnm `hpaikmrufh ocaf naihs pagarnmmi ymik tarsa`hm `mcmd sumtu

paragoiodhmi) Zardhitmmi taimkm garnm `h sagtor hiùstrh# dhsmciym mgmi

daikmcmdh paihikgmtmi sanmcmi àikmi paihikgmtmi ymik tarnm`h `mcmd proùgsh

bmrmik `mi nmsm pm`m sagtor parhiùstrhmi sumtu Iakmrm &Gmuldmi `mi Fotefghss#

=888> 8$=:()

2)=)0)2 Zaimwmrmi Paimkm Garnm

Zaimwmrmi m`mcmf nudcmf godo`hth ymik barsa`hm `htmwmrgmi ocaf

proùsai sacmdm parhoà wmgtu tartaitu `mi `hpaikmrufh ocaf fmrkm godo`hth htu

`mi bhmym proùgsh ymik `hgacumrgmi &Umcvmtora# =88;>2:() Zaimwmrmi tarfm`mp

taimkm garnm darupmgmi fubuikmi mitmrm thikgmt upmf `mi nudcmf smtumi taimkm

garnm ymik barsa`hm `htmwmrgmi ocaf suppchar &Mihs Mimitm# =88:>2;()

Uabumf gurvm paimwmrmi taimkm garnm daikkmdbmrgmi godbhimsh

tarfm`mp gumithtms taimkm garnm ymik `htmwmrgmi àikmi godbhimsh thikgmt upmf

tartaitu) @aikmi gmtm cmhi# gurvm paimwmrmi taimkm garnm darupmgmi godbhimsh

`mrh barbmkmh gaduikghimi nudcmf taimkm garnm ymik `htmwmrgmi pm`m barbmkmh

thikgmt upmf tartaitu ymik barcmgu)


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Kmdbmr 2)2

Gurvm Zaimwmrmi Paimkm Garnm

Uudbar> Umduacsoi# =88;>2;;

Kmdbmr 2)2 daikhcustrmshgmi daikaimh gurvm paimwmrmi taimikm garnm)

Gurvm tarsabut daikkmdbmrgmi daikaimh fubuikmi mitmrm basmriym thikgmt upmf

àikmi nudcmf taimkm garnm) Gurvm paimwmrmi taimkm garnm dadhchgh gadhrhikmi

&Ucopa( ymik poshthl# mrthiym bmfwm sadmghi thikkh thikgmt upmf ymik `htmwmrgmi

dmgm mgmi tarnm`h paihikgmtmi tarfm`mp nudcmf taimkm garnm ymik `htmwmrgmi)

Uabmchgiym nhgm tarnm`h paiuruimi tarfm`mp basmriym thikgmt upmf dmgm mgmi

bar`mdpmg pm`m paiuruimi nudcmf taimkm garnm ymik htmwmrgmi)

Zm`m thikgmt upmf ymik sadmghi thikkh# nudcmf taimkm garnm eaiàruik

daikmcmdh paiuruimi) Fmc hih `hsabmbgmi gmraim m`miym alag pai`mpmtmi ymik

daikmcmfgmi alag substhtush) @aikmi pai`mpmtmi ymik cabhf basmr# sasaormik

mgmi eaiàruik cabhf smitmh wmcmupui sathmp nmd garnm ymik `hkuimgmi uitug

barsaimik$saimik sabaimriym darupmgmi garukhmi gmraim gafhcmikmi pai`mpmtmi

ymik thikkh) Goi`hsh hih ducmh tarnm`h `h ththg V pm`m kmdbmr 2)2)

C=

V[=

Uuppcy taimkm garnm &UC(

Nudcmf taimkm garnm

Qpmf


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Par`mpmt trai parubmfmi ymik tarnm`h `mcmd paimwmrmi taimkm garnm `mrh

wmgtu ga wmgtu) Fmc hih `mpmt `hchfmt `mrh thkm `hdaish ymik barba`m) Zartmdm#

thikgmt pmrthshpmsh mikgmtmi garnm &PZMG( ymhtu daikkmdbmrgmi sabmkhmi `mrh

popucmsh paiùùg ymik m`m &gaeumch paiùùg ymik barm`m `h painmrm `mi `h

rudmf smght nhwm( `mi barushm cabhf `mrh =< tmfui ymik sa`mik bagarnm mtmu sa`mik

daiemrh garnm) Gaùm# m`miym proporsh ymik smikmt gaehc &eaiàruik bargurmik(

pm`m prhm `mcmd mikgmtmi garnm smmt hih# ymik `hkmithgmi àikmi nudcmf proporsh

ymik eugup basmr bmkh mikgmtmi garnm wmihtm) Gathkm# m`miym paihikgmtmi ymik

smikmt eapmt `mcmd thikgmt pai`h`hgmi ymik `hdhchgh taimkm garnm &Gmuldmi `mi

Fotefghss# =888> 6$8()

2)=)0)5 Gasahdbmikmi Zmsmr Paimkm Garnm

Gasahdbmikmi &aquhchbrhud( darupmgmi sumtu goi`hsh pmsmr ymik sagmch

`hempmh# eaiàruik uitug bartmfmi &Umcvmtora# =88;>22() Fmc hih `mpmt tarnm`h

mpmbhcm nudcmf bmrmik ymik `hdhitm smdm àikmi nudcmf bmrmik ymik `htmwmrgmi)


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Zm`m pmsmr taimkm garnm# gasahdbmikmi pmsmr mgmi tarempmh mpmbhcm tarnm`h sumtu

gam`mmi `hdmim nudcmf taimkm garnm ymik `hdhitm smdm àikmi nudcmf taimkm

garnm ymik `htmwmrgmi `mi nudcmf upmf ymik `hdhitm smdm àikmi nudcmf upmf

ymik htmwmrgmi)

Kmdbmr 2)5

Gurvm Gasahdbmikmi Zmsmr Paimkm Garnm

Uudbar> Umduacsoi# =88;> 2;1 `mi 2;;

Zm`m kmdbmr 2)5# ghtm `mpmt daikatmfuh gasahdbmikmi ymik tarnm`h pm`m

pmsmr taimkm garnm) Zaimwmrmi taimkm garnm `htuinugmi àikmi gurvm paimwmrmi

taimkm garnm &U( ymik dadhchgh gadhrhikmi poshthl# sa`mikgmi pardhitmmi taimkm

garnm &@( ymik dadhchgh gadhrhikmi iakmthl) Dacmcuh fubuikmi mitmrm thikgmt

upmf àikmi nudcmf taimkm garnm# ghtm `mpmt daikatmfuh ththg gasahdbmikmi pm`m

pmsmr taimkm garnm m`m pm`m ththg A &aquhchbrhud( ymik daiuinuggmi parpotoikmi

mitmrm gurvm pardhitmmi `mi gurvm paimwmrmi taimkm garnm) Zm`m ththg A tarnm`h

gasahdbmikmi pm`m pmsmr taimkm garnmymik `htuinuggmi àikmi basmriym thikgmt

upmf m`mcmf [A `mi nudcmf taimkm garnm m`mcmf sabasmr CA)

A

C

[

@admi` taimkm garnm

Nudcmf taimkm garnm

Qpmf Uuppcy taimkm garnm


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Daiurut Gmuldmi `mi Fotefghss &=888> =1$22( gasahdbmikmi pm`m pmsmr

taimkm garnm smikmt `hpaikmrufh ocaf prosas ymik tarnm`h `h `mcmd pmsmr taimkm

garnm) Zrosas tarsabut `hpaikmrufh ocaf thkm gagumtmi# mitmrm cmhi>

=) Gagumtmi ZmsmrZrosas ymik `hkuimgmi uitug dadpaikmrufh fmrkm `mi mcogmsh

taimkm garnm m`mcmf gagumtmi pmsmr pm`m paimwmrmi `mi pardhitmmi `mcmd

prosas taimkm garnm) Zm`m shsh pardhitmmi# pmsmr taimkm garnm m`mcmf

parusmfmmi$parusmfmmi `mi barbmkmh parusmfmmi ioi$prolht saparth

padarhitmf) Zardhitmmi taimkm garnm darupmgmi àrhva` àdmi` ymhtu

turuimi `mrh pardhitmmi pm`m bmrmik / nmsm ymik `hproùgsh ocaf

parusmfmmi) @mrh shsh paimwmrmi# pmsmr taimkm garnm duiuinuggmi

sanudcmf ormik ymik bagarnm mtmu sa`mik daiemrh garnm) Zaimwmrmi taimkm

garnm darupmgmi luiksh turuimi `mrh pardhitmmi hi`hvhù mtmu rudmf

tmikkm pm`m pai`mpmtmi uitug daikfmshcgmi bmrmik / nmsm ymik `hproùgsh

ocaf parusmfmmi)

2) Gagumtmi HitarimshoimcLmgtor gaùm ymik dadpaikmrufh pmsmr taimkm garnm m`mcmf

gagumtmi histhtushoimc mtmu gacadbmkmmi) Gagumtmi histhtushoimc &hih

daikkmdbmrgmi paikmruf pm`m barbmkmh orkmihsmsh sapatrh sarhgmt#

padarhitmfmi `mi sabumf gorpormsh pm`m paiatmpmi fmrkm taimkm garnm

sartm `hstrhbush taimkm garnm)


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5) Gagumtmi UoshocokhsLmgtor gathkm ymik dadpaikmrufh fmshc pmsmr taimkm garnm m`mcmf

gagumtmi soshocokhs# ymik daikkmdbmrgmi m`miym paikmruf pm`m

gacodpog soshmc `mi ihcmh$ihcmhiym pm`m paiatmpmi thikgmt upmf `mi

mcogmsh taimkm garnm) Lmgtor paithik cmhiiym saparth cmtmr bacmgmik

gacumrkm# bu`mym# hsgrhdhimsh mi gabhmsmmi nukm smikmt dadpaikmrufh)

2)=)1 Zroùg @odasthg Rakhoimc Bruto &Z@RB(

Zroùg @odasthg Rakhoimc Bruto &Z@RB( m`mcmf sacuruf ihcmh tmdbmf

ymik thdbuc `mrh barbmkmh gakhmtmi agoiodh `h sumtu whcmymf# tmipm

dadparfmthgmi padhchg mtms lmgtor proùgshiym# mpmgmf dhchg paiùùg whcmymf

tarsabut mtmugmf dhchg paiùùg whcmymf cmhi &Umòio Uughrio# =880()

Umcmf smtu hi`hgmtor paithik uitug daikmtmfuh goi`hsh agoiodh sumtu

whcmymf mtmu prophish `mcmd parhoà tartaitu `htuinuggmi ocaf `mtm Zroùg

@odasthg Rakhoimc Bruto# bmhg mtms fmrkm `msmr barcmgu dmupui mtms fmrkm `msmr

goistmi) Zroùg @odasthg Rakhoimc Bruto `hàlhihshgmi sabmkmh nudcmf ihcmh

tmdbmf ymik `hfmshcgmi ocaf sacuruf uiht usmfm `mcmd sumtu whcmymf# mtmu

darupmgmi nudcmf sacuruf ihcmh bmrmik `mi nmsm mgfhr ymik `hfmshcgmi ocaf

sacuruf uiht agoiodh `h sumtu whcmymf &Bm`mi Zusmt Utmthmthg# 2::


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fmrkm pm`m tmfui tartaitu sabmkmh tmfui `msmr) Zroùg @odasthg Rakhoimc Bruto

mtms `msmr fmrkm barcmgu `hkuimgmi uitug dachfmt parkasarmi `mi strugtur

agoiodh# sa`mikgmi fmrkm goistmi `hkuimgmi uitug daikatmfuh partudbufmi

agoiodh `mrh tmfui ga tmfui)

Qitug cabhf nacms `mcmd paikfhtuikmi mikgm$mikgm Zroùg @odasthg

Rakhoimc Bruto# m`m thkm paiàgmtmi ymik garmp `hkuimgmi `mcmd dacmgugmi

sumtu paiachthmi# ymhtu>

=) Daiurut Zaiàgmtmi ZroùgshZroùg @odasthg Rakhoimc Bruto &Z@RB( darupmgmi ihcmh

proùgsh iatto `mrh bmrmik `mi nmsm ymik `hfmshcgmi `marmf `mcmd nmikgm

wmgtu tartaitu &smtu tmfui() Qiht$uiht proùgsh tarsabut `mcmd

paiymnhmiiym `hgacodpoggmi dainm`h Uadbhcmi sagtor cmpmikmi usmfm#

ymhtu &=( partmihmi# &2( partmdbmikmi `mi paikkmchmi# &5( hiùstrh

paikocmfmi# &0( chstrhg# kms `mi mhr barshf# &1( bmikuimi# &


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Uacuruf godpoiai pai`mpmtmi hih saemrm sagtormc `hsabutu sabmkmh ihcmh

tmdbmf bruto)

5) Daiurut Zaiàgmtmi ZaikacumrmiZroùg @odasthg Rakhoimc Bruto &Z@RB( m`mcmf sadum

godpoiai pardhitmmi mgfhr saparth> paikugurmi goisudsh rudmf tmikkm

`mi cadbmkm swmstm ymik th`mg daiemrh uituik# goisudsh# padarhitmf#

padbaitugmi do`mc tatmp bruto# parubmfmi stog# `mi agspor iatto)

@mcmd paiachthmi hih Z@RB `hhitarpratmshgmi daiurut paiàgmtmi

proùgsh) @mcmd parfhtuikmi ymik `hnudcmfgmi m`mcmf ihcmh tmdbmf `mrh proùgsh

mtmu vmcua m`à` ymik `hehptmgmi) Fmc hih `hcmgugmi uitug daikfhi`mrh

parfhtuikmi ùm gmch# `hsmdphik htu nukm mgmi daiuinuggmi sudbmikmi ymik

sabaimriym `mrh thmp$thmp sagtor `mcmd daiehptmgmi proùg imshoimc) Mcmsmi hih

ymik dai`msmrh paikkuimmi paiàgmtmi hih m`mcmf gmraim `mtm stmthsthg `h

Hiòiashm smdpmh smmt hih dmshf daikkuimgmi paiàgmtmi proùgsh bmhg thikgmt

imshoimc dmupui thikgmt marmf)

@mcmd paiymnhmmiiym Zroùg @odasthg Rakhoimc Bruto &Z@RB( `hsusui

`mcmd ùm baitug ymhtu>

=)

Mtms @msmr Fmrkm Goistmi

Xmhtu Z@RB `hfhtuik daiurut fmrkm tatmp# àikmi emrm daihcmh

gadbmch &daiàlcmshgmi( bar`msmrgmi pm`m fmrkm$fmrkm pm`m tmfui `msmr

àikmi daikkuimgmi hiàgs fmrkm goisudai) @mrh parfhtuikmi hih

tareardhi thikgmt gakhmtmi agoiodh ymik sabaimriym dacmcuh Z@RB

rhhciym)


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2) Mtms @msmr Fmrkm BarcmguXmhtu Z@RB ymik `h`msmrgmi mtms `msmr fmrkm pmsmr ymik barcmgu

pm`m tmfui ymik barsmikgutmi) Hih barmrth bacud `hparfhtuikgmi parubmfmi

fmrkm mtmu pargadbmikmi agoiodh ymik tarnm`h smmt htu# mitmrm cmhi

paikmruf hilcmsh dhsmciym)

2)=)1)=Zaikmruf Phikgmt Z@RB Parfm`mp Phikgmt Zaikmikkurmi

Fubuikmi mitmrm thikgmt K@Z ymik barpaikmruf tarfm`mp thikgmt

paikmikkurmi `huikgmpgmi ocaf Zmuc M)Umduacsoi `mi [hcchmd @)Ior`fmus

&2::0() Fmc hih `h`msmrgmi pm`m fugud Ogui &Oguis Cmw( ymik daikunh

fubuikmi mitmrm thikgmt paikmikkurmi àikmi thikgmt K@Z sumtu Iakmrm) Fugud

Ogui daiymtmgmi bmfwm uitug sathmp paiuruimi 2 parsai K@Z ymik

barfubuikmi aikmi K@Z potaishmc# dmgm mikgm paikmikkurmi daihikgmt saghtmr

= parsai)

2)=)< Hilcmsh

Hilcmsh darupmgmi sumtu prosas gaimhgmi fmrkm$fmrkm ymik barcmgu `mcmd

sumtu paragoiodhmi) Ua`mikgmi thikgmt hilcmsh m`mcmf prasaitmsh gaimhgmi fmrkm$

fmrkm bmrmik `mcmd parhoà wmgtu tartaitu &Umòio Uughrio# =880> 5:2() @mcmd

paragoiodhmi sarhikgmch basmriym thikgmt hilcmsh barghsmr mitmrm 2 smdpmh 0 prsai

par$tmfui# hilcmsh hih tarkocoik hilcmsh `mcmd hilcmsh darmymp) Uarhik gmch hilcmsh

ymik tarnm`h cabhf sarhus# ymik basmriym mitmrm 1 fhikkm =: parsai par$tmfui)

@mcmd gam`mmi tartaitu# hilcmsh nukm `mpmt daiempmh rmtusmi bmfgmi rhbumi parsai


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par$tmfui sabmkmh mghbmt rasash agoiodh mtmu sabmb$sabmb cmhi# hilcmsh hih

tarkocoik `mcmd hilcmsh fhpar)

Daiurut Umòio Uughrio &=880( bar`msmrgmi lmgtor$lmgtor ymik

daihdbucgmiym# hilcmsh `mpmt hba`mgmi dainm`h um naihs>

=) Hilcmsh Pmrhgmi Zardhitmmi &@admi` Zucc Hilcmthoi(Hilcmsh ymik tarnm`h sabmkmh mghbmt `mrh thikgmt paragoiodhmi ymik

daiempmh thikgmt paikmikkurmi taimkm garnm paiuf `mi partudbufmi

agoiodh barnmcmi pasmt) Fmc hih daikmghbmtgmi pardhitmmi dmsymrmgmt

mgmi bartmdbmf àikmi pasmt `mi parusmfmmi$parusmfmmi pm`m ududiym

mgmi baroparmsh pm`m gmpmshtms ymik dmgshdmc) Gacabhfmi$gacabhfmi

pardhitmmi ymik tarwunu` mgmi daihdbucgmi gaimhgmi pm`m fmrkm$fmrkm)

2) Hilcmsh @asmgmi Bhmym &Eost Zusf Hilcmthoi(Hilcmsh ymik tarnm`h sabmkmh mghbmt `mrh m`miym gaimhggmi tarfm`mp

bhmym proùgsh) Zadmibmfmi bhmym proùgsh mgmi daiòroik paihikgmtmi

fmrkm wmcmupui mgmi daikfm`mph rashgo paikurmikmi tarfm`mp

pardhitmmi bmrmik ymik `hproùgshiym) Hilcmsh hih mgmi bargmhtmi pm`m

gaimhggmi fmrkm sartm turuiiym proùgsh ymik mgmi daihdbucgmi m`miym

rasash paragoiodhmi)

Daiurut Hisughi`ro &=885( `mcmd Lhtrm Ghiemgm Rhzgm &2::;( hilcmsh `mpmt

`hfhtuik àikmi daikkuimgmi chdm datoà# mitmrm cmhi>

=) Fmrkm$Fmrkm Qdud

Emrm udud ymik `hpmgmh uitug daikfhtuik hilcmsh m`mcmf àikmi mikgm

fmrkm$fmrkm udud &kaiarmc prhea(# ymhtu>


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CHt

@hdmim> CHt 4 Cmnu Hilcmsh parhoà t

FQt 4 Fmrkm Qdud parhoà t

FQt$= 4 Fmrkm Qdud parhoà t$=

2) @alcmtor ZIB &KIZ àlcmtor(

Basmrmi hih hrudusgmi>

M@ 4

@hdmim> M@ 4 Mikgm @alcmtor ZIB

Xb 4 ZIB daiurut fmrkm barcmgu

Xg 4 ZIB daiurut fmrkm goistmi

Gadu`hmi cmnu hilcmsh `hfhtuik àikmi>

CHt V =::!


M@t 4 Mikgm @alcmtor parhoà t

M@t$= 4 Mikgm @alcmtor parhoà t$=

5) Hiàgs Fmrkm Goisudai &HFG(

Zaiàgmtmi hih pmchik bmiymg `hkuimgmi `mcmd dacmgugmi parfhtuikmi

hilcmsh) Fmc hih `hsabmbgmi ocaf Hiàgs Fmrkm Goisudai &HFG( `mpmt

`hparocaf mcmd baitug bucmimi# trhwucmi# sadastar mi tmfuimi)

CHt


HFGt 4 Hiàgs Fmrkm Goisudai parhoà t

HFGt$=

4 Hiàgs Fmrkm Goisudai parhoà t$=


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0) Fmrkm ymik @htatmpgmi

Emrm parfhtuikmi hilcmsh hih daioinocgmi parmi fmrkm ymik `htatmpgmi

pm`m parhoà ymik mgmi `mtmik)

CHet V =::!

@hdmim > CHet 4 Cmnu hilcmsh ymik `hfmrmpgmi parhoà t

Fet'= 4 Fmrkm paikfmrmpmi parhoà t

Ft 4 Fmrkm barcmgu parhoà t

1) Hiàgs Fmrkm @mcmd Iakarh `mi Cumr Iakarh

HFQ 4 HF@I ' HFCI

@hdmim> HFQ 4 Hiàgs Fmrkm Qdud

HF@I 4 Hiàgs Fmrkm @mcmd Iakarh

HFCI 4 Hiàgs Fmrkm Cumr Iakarh

4 basmriym sudbmikmi mtmu paikmruf hiàgs fmrkm `mcmd

iakarh tarfm`mp hiàgs fmrkm udud)

Hilcmsh `mpmt `hgmhtgmi saemrm cmiksuik àikmi basmriym paikmikkurmi

ymik tarnm`h) Fmc hih `mpmt `hgmhtgmi pm`m gmhtmi mitmrm thikgmt hilcmsh &upmf(

àikmi thikgmt paikmikkurmi ymik `htuinuggmi àikmi gurvm Zfhcchps &Pfodms L

@aribark `mi Gmrymdmi Dueftmr# =882() Zm`m mwmciym# gurvm Zfhcchps

dadbarhgmi kmdbmrmi gmsmr daikaimh gmusmchtms prosas hilcmsh) Rai`mfiym

thikgmt paikmikkurmi `hmikkmp dadhchgh gatargmhtmi àikmi gatmtiym pmsmr

taimkm garnm `mi thikkhiym thikgmt pai`mpmtmi `mi pardhitmmi `mrh goisudai)

Gurvm Zfhcchps nukm daibarhgmi kmkmsmi daikaimh phchfmi &trmà oll( mitmrm

paikmikkurmi `mi hilcmsh) Nhgm thikgmt hilcmsh ymik `hhikhigmi m`mcmf rai`mf#

dmgm mgmi tarnm`h thikgmt paikmikkurmi ymik smikmt thikkh) Uabmchgiym nhgm


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5

=) Zaiachthmi ocaf @mryoio Uoabmkhyo# Dmuch`ymf Hi`hrm Fmswmrhih# `miEfuzmhdmf &`hpubchgmshgmi pm`m tmfui 2::1(# ymik barnu`uc Mimchshs


53/77

58

Zaikmruf Gasadpmtmi Garnm# Phikgmt BPZ# `mi Zai`h`hgmi tarfm`mp

Zaikmikkurmi `h prophish @mth H Nmwm Paikmf) Zaiachthmi hih bartunumi

uitug daikatmfuh7 partmdm# paikmruf Gasadpmtmi Garnm# thikgmt BPZ `mi

thikgmt Zai`h`hgmi tarfm`mp thikgmt Zaikmikkurmi `h prophish @mth H Nmwm

Paikmf) Gaùm# uitug daikatmfuh sabarmpm basmr paikmruf nmikgm paiàg

`mi nmikgm pminmik pm`m dmshik$dmshik vmrhmbac tarfm`mp thikgmt

paikmikkurmi `h prophish @mth H Nmwm Paikmf) Zaiachthmi ymik `hcmgugmi

hih daikkuimgmi doàc paikfhtuikmi Zmrthmc M`nusdait Doàc &ZDM(

àikmi lorducmsh sabmkmh barhgut>

PZik 4 '= GG '2 BPZ '5 Zai` '

@hdmim> PZik 4 thikgmt paikmikkurmi h @mth H Nmwm Paikmf

GG 4 gasadpmtmi garnm

BPZ 4 thikgmt babmi/tmikkuikmi paiùùgZai` 4 thikgmt pai`h`hgmi ymik `hdhchgh

Zm`m paiachthmi hih dadbarhgmi fmshc sabmkmh barhgut7 partmdm#

pm`m thikgmt pai`h`hgmi `msmr# pai`h`hgmi dadhchgh shkihlhgmish tarfm`mp

thikgmt paikmikkurmi ymik tarnm`h bmhg `mcmd nmikgm paiàg dmupui

`mcmd nmikgm pminmik) @mrh fmshc unh t pm`m unh stmthsthg daiuinuggmi

bmfwm vmrhmbac gasadpmtmi garnm `mi BPZ th`mg barpaikmruf shkihlhgmi

tarfm`mp vmrhmbac paikmikkurmi)

Gaùm# pm`m pai`h`hgmi daiaikmf# thikgmt pai`h`hgmi dadhchgh

shkihlhgmish tarfm`mp thikgmt paikmikkurmi ymik tarnm`h bmhg `mcmd nmikgm

paiàg dmupui `mcmd nmikgm pminmik# sa`mikgmi fmshc unh t pm`m unh

stmthsthg daiuinuggmi fmshc bmfwm vmrhmbac BPZ# gasadpmtmi garnm `mi


54/77

0:

thikgmt pai`h`hgmi th`mg barpaikmruf shkihlhgmi tarfm`mp vmrhmbac thikgmt

paikmikkurmi)

Gathkm pm`m pai`h`hgmi thikkh# thikgmt pai`h`hgmi th`mg dadhchgh

shkihlhgmish tarfm`mp thikgmt paikmikkurmi ymik tarnm`h bmhg `mcmd nmikgm

paiàg dmupui `mcmd nmikgm pminmik) Ua`mikgmi `mrh fmshc unh t pm`m unh

stmthsthg daiuinuggmi bmfwm th`mg m`m shkihlhgmish mitmrm vmrhmbac$

vmrhmbac hiàpaiài aikmi vmrhmbac àpaiàiiym)

2) Doef) Rud Mchd &2::;(# `mcmd paiachthmi ymik barnuùc Mimchshs LmgtorZaiaitu Zaikmikkurmi Parbugm @h Hiòiashm Zarhoà =86:$2::;)

Zaiachthmi hih daikkuimgmi doàc agoiodatrh ymhtu>

X 4: '= V= '2 V2 '5 V5 ' t

@hdmim >

X 4 Phikgmt Zaikmikkurmi Parbugm

V= 4 Cmnu Zartudbufmi Agoiodh

V2 4 Zaikacumrmi Zadarhitmf

V5 4 Hilcmsh

: 4 Goistmitm

=#)))# i 4 Zmrmdatar &Goalhshai Rakrash(

t 4 \mrhmbac Zaikkmikku

Zm`m paiachthmi hih dadbarhgmi fmshc sabmkmh barhgut7 partmdm# `mrh

fmshc paiachthmi `mpmt `hshdpucgmi bmfwm Cmnu Zartudbufmi Agoiodh

barpaikmruf poshthl `mi shkihlhgmi tarfm`mp Zaikmikkurmi Parbugm `h

Hiòiashm Zarhoà =86:$2::


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0=

Gaùm# Zaikacumrmi Zadarhitmf barpaikmruf iakmthl mi shkihlhgmi

tarfm`mp Zaikmikkurmi Parbugm `h Hiòiashm Zarhoà =86:$2::


56/77

02

5 4 Goalhshai Qpmf

0 4 Goalhshai Babmi Pmikkuikmi Zaiùùg

4 Lmgtor Zaikkmiku

Fmshc `mrh paiachthmi tarsabut m`mcmf daiymtmgmi bmfwm partmdm#

upmf darupmgmi smcmf smtu pardmsmcmfmi ymik dadbarhgmi paikmruf

tarfm`mp thikgmt paikmikkurmi `h Hiòiashm) Phikkhiym thikgmt upmf ymik

`htarhdm tariymtm sanmcmi àikmi paihikgmtmi ymik tarnm`h tarfm`mp thikgmt

paikmikkurmi `h Hiòiashm) @mcmd paiachthmi hih `h`mpmt fmshc bmfwm

thikgmt upmf dadhchgh paikmruf ymik poshthl `mi shkihlhgmi tarfm`mp

thikgmt paikmikkurmi h Hiòiashm)

Gaùm# Babmi Pmikkuikmi Zaiùùg darupmgmi smcmf smtu lmgtor

ymik dadpaikmrufh basmriym thikgmt paikmikkurmi ymik tarnm`h `h

Hiòiashm) Uadmgmhi rai`mf Babmi Pmikkuikmi Zaiùùg ymik tarnm`h

tariymtm th`mg `hhguth àikmi daiuruiiym thikgmt paikmikkurmi `h

Hiòiashm) Uasumh pariymtmmi tarsabut# `mcmd paiachthmi hih dadbarhgmi

fmshc bmfwm `h Hiòiashm thikgmt Babmi Pmikkuikmi Zaiùùg dadhchgh

paikmruf ymik iakmthl `mi eugup shkihlhgmi tarfm`mp thikgmt

paikmikkurmi ymik tarnm`h)

Gathkm# thikgmt hilcmsh `mpmt dadbarhgmi paikmruf tarfm`mp thikgmt

paikmikkurmi ymik tarnm`h) @h Hiòiashm# thikgmt hilcmsh ymik rai`mf

bar`mdpmg pm`m thikkhiym thikgmt paikmikkurmi ymik tarnm`h) @mrh fmshc

paiachthmi ymik `hcmgugmi bmfwm thikgmt hilcmsh gurmik barpaikmruf

shkihlhgmi `mcmd dadpaikmrufh thikgmt paikmikkurmi ymiki tarnm`h `h

Hiòiashm)


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05

Gaadpmt# thikgmt partudbufmi K@Z `mpmt dadpaikmrufh thikkh

rai`mfiym thikgmt paikmikkurmi `h Hiòiashm) Rai`mfiym thikgmt

partudbufmi K@Z ymik tarnm`h tariymtm `hhrhikh àikmi thikkhiym thikgmt

paikmikkurmi ymik tarnm`h) Fmc hih dadbarhgmi mrth bmfwm thikgmt

partudbufmi K@Z ymik m`m `h Hiòiashm gurmik dadhchgh paikmruf

tarfm`mp thikgmt paikmikkurmi ymik m`m)

Gachdm# thikgmt paikmikkurmi `h Hiòiashm `hpaikmrufh ocaf

bmiymg lmgtor) Babarmpm `hmitmrmiym Qpmf# Babmi Pmikkuikmi Zaiùùg#

Hilcmsh `mi K@Z tarfm`mp Phikgmt Zaikmikkurmi ymik tarnm`h `h Hiòiashm)

@mrh fmshc paiachthmi ymik `hcmgugmi `h`mpmt bmfwm gaadpmt vmrhmbac

tarsabut darupmgmi painacms tarfm`mp thikgmt paikmikkurmi) Fmc hih

`htuinuggmi ocaf basmriym ihcmh Rsqumra sabasmr :#816 ymik barmrth bmfwm

thikgmt paikmikkurmi `h Hiòiashm `hnacmsgmi ocaf gaadpmt vmrhmbac

tarsabut sabasmr 81#6 parsai# sa`mikgmi shsmiym `hnacmsgmi ocaf vmrhmbac

cmhiiym) Uacmhi htu# dacmcuh ihcmh stmthsthg L sabasmr :#::: &`hbmwmf thikgmt

shkihlhgmish :#:1( sartm dadhchgh ihcmh L stmthsthg 9 ihcmh L tmbac# ymhtu

=5


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CiX4 ': Ci[m '= CiZro` '2 CiHil '5 CiCl'0CiZ`b '

@hdmim >X 4 thikgmt paikmikkurmi

4 goistmitm

[m 4 thikgmt upmf

Zro` 4 proùgthlhtms taimkm garnm

Hil 4 hilcmsh

Cl 4 nudcmf mikgmtmi garnm

Z`b 4 proùg òdasthg bruto

4 arror tard

Bar`msmrgmi paiachthmi ymik tacmf `hcmgugmi# dmgm `hparocaf

babarmpm gashdpucmi sabmkmh barhgut partmdm# parkarmgmi mtmu parubmfmi

pm`m thikgmt paikmikkurmi `h Hiòiashm parhoà tmfui =86=$=888 tariymtm

`hpaikmrufh `mi `mpmt `hnacmsgmi ocaf vmrhmbac$vmrhmbac > hilcmsh#

proùgthlhtms taimkm garnm# thikgmt upmf# mikgmtmi garnm# `mi proùg

òdasthg bruto &Z@B()

Gaùm# m`m ùm vmrhmbac ymhtu thikgmt upmf `mi proùg òdasthg

bruto &Z@B( dadpaikmrufh thikgmt paikmikkurmi `h Hiòiashm saemrm

shkihlhgmi àikmi mrmf ymik iakmthl# mrthiym gaimhgmi thikgmt upmf mtmu

proùg òdasthg bruto mgmi daiyabmbgmi turuiiym thikgmt paikmikkurmi

`h Hiòiashm) Gaimhgmi = ! pm`m thikgmt upmf mgmi daiyabmbgmi

turuiiym thikgmt paikmikkurmi sabasmr :#=5< !# fmc tarsabut `hgmraimgmi

bhcm tarnm`h gaimhgmi thikgmt upmf# dmgm pmrm pagarnm mgmi daikhrm upmf

rhhc daragm daihikgmt safhikkm barsa`hm uitug bagarnm cabhf `mi mgmi

daihikgmtgmi output ymik pm`m mgfhriym `mpmt daiuruigmi thikgmt


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paikmikkurmi) Gaimhgmi proùg òdasthg bruto &Z@B( = ! mgmi

daiyabmbgmi turuiiym thikgmt paikmikkurmi sabasmr 22#=;5 !# fmc hih

gmraim output ymik `hfmshcgmi cabhf bmiymg barmrth cabhf bmiymg pagarnm

ymik hbutufgmi uitug dadproùgsh bmrmik mi nmsm)

Gathkm thikgmt paikmikkurmi `h Hiòiashm nukm `hpaikmrufh ocaf

vmrhmbac hilcmsh# proùgthlhtms taimkm garnm# `mi mikgmtmi garnm) @hdmim

gathkm vmrhmbac tarsabut dadpaikmrufh thikgmt paikmikkurmi `h Hiòiashm

saemrm shkihlhgmi àikmi mrmf ymik poshthl# mrthiym gaimhgmi hilcmsh#

proùgthlhtms taimkm garnm# `mi mikgmtmi garnm mgmi daiyabmbgmi imhgiym

thikgmt paikmikkurmi h Hiòiashm) Gaimhgmi hilcmsh sabasmr = ! mgmi

daimhggmi thikgmt paikmikkurmi sabasmr :#:0= ! gmraim ymik tarnm`h `h

Hiòiashm m`mcmf eost pusf$hilcmthoi safhikkm gaimhgmi hilcmsh nustru

daimhggmi bhmym ymik fmrus `hgacumrgmi ocaf parusmfmmi# safhikkm

nudcmf pagarnm `h parusmfmmi nustru `hgurmikh daiyabmbgmi imhgiym

thikgmt paikmikkurmi) Gaimhgmi = ! proùgthlhtms taimkm garnm

daiyabmbgmi gaimhgmi thikgmt paikmikkurmi sabasmr 22#=2= ! fmc hih

`hsabmbgmi àikmi daihikgmtiym proùgthlhtms taimkm garnm barmrth taimkm

garnm ymik `hbutufgmi mgmi bargurmik uitug sumtu thikgmt output ymik

smdm) Gaimhgmi = ! mikgmtmi garnm daiyabmbgmi gaimhgmi thikgmt

paikmikkurmi sabasmr 25#=0< !# gmraim partudbufmi mikgmtmi garnm

cabhf basmr `mrh partudbufmi gasadpmtmi garnm safhikkm gaimhgmi

mikgmtmi garnm mgmi daimhggmi thikgmt paikmikkurmi)


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Kmdbmr 2)0

Garmikgm Zadhghrmi Paorhths

@mrh garmikgm padhghrmi tarsabut `mpmt `hnacmsgmi bmfwm thikgmt Z@RB#

thikgmt hilcmsh# `mi mikgm BPZ mgmi dadpaikmrufh basmriym thikgmt

paikmikkurmi) Zarubmfmi ymik tarnm`h bmhg pm`m thikgmt Z@RB# thikgmt hilcmsh#

`mi mikgm BPZ mgmi daikmghbmtgmi parubmfmi ymik tarnm`h pm`m thikgmt

paikmikkurmi h Gotm Uadmrmik)

Phikgmt K@Z mgmi barpaikmruf pm`m basmriym thikgmt paikmikkurmi ymik

tarnm`h) Uathmp m`miym paihikgmtmi tarfm`mp parsaitmsa paikmikkurmi `mcmd sumtu

Iakmrm dmgm mgmi fmc tarsabut mgmi satmrm `aikmi tarnm`hiym paiuruimi basmriym

Mikgm BPZ

Phikgmt Hilcmsh

Phikgmt Z@RB

Phikgmt

Zaikmikkurmi


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K@Z sabasmr 2 parsai) Zaiuruimi basmrmi K@Z ymik `hkuimgmi m`mcmf àikmi

dachfmt basmrmi K@Z àikmi fmrkm goistmi)

Phikgmt hilcmsh mgmi barpaikmruf tarfm`mp basmriym thikgmt paikmikkurmi

ymik tarnm`h) Zaihikgmtmi pm`m hilcmsh mgmi barmghbmt pm`m thikgmt paikmikkurmi

ymik thikkh) Mghbmtiym thikgmt paikmikkurmi mgmi daikmcmdh paihikgmtmi gmraim

rai`mfiym gasadpmtmi garnm ymik tarnm`h)

Phikgmt BPZ &àpaiàiey rmtho( mgmi barpaikmruf tarfm`mp thikgmt

paikmikkurmi) Uumtu `marmf ymik daikmcmdh paihikgmtmi pm`m àpaiàiey

rmthoiym dmgm Iakmrm$iakmrm `mcmd ùihm gathkm mgmi eaiàruik uitug

daimbuik `mi daimimdgmi do`mciym) Mghbmtiym mgmi thdbuc hivastmsh ymik

thikkh `mi `mpmt dadbugm cmpmikmi garnm ymiki cums safhikkm `mpmt daiuruigmi

thikgmt paikmikkurmi)

2)0 Fhpotashs

Fhpotashs m`mcmf painacmsmi sadaitmrm ymik fmrus `hunh gabaimrmiiym

daikaimh dmsmcmf ymik `htachth# `hdmim fhpotashs sacmcu `hrudusgmi `mcmd baitug

pariymtmmi ymik daikfubuikgmi um vmrhmbca mtmu cabhf &N) Uuprmito# 2::=()

Fhpotashs darupmgmi sumtu proporsh ymik duikghi baimr `mi sarhik

`hkuimgmi sabmkmh `msmr padbumtmi gaputusmi mtmu padaemfmi mtmupui uitug

`msmr paiachthmi cabhf cminut) Mikkmpmi mtmu msudsh `mrh sumtu fhpotashs nukm

darupmgmi `mtm# mgmi tatmph gaduikghimi bhms smcmf# dmgm mpmbhcm mgmi

`hkuimgmi sabmkmh `msmr padbumtmi gaputusmi fmfrus `hunh `mfucu àikmi

daikkuimgmi mtm fmshc obsarvmsh &N) Uuprmito# 2::=()


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@mcmd paiachthmi hih mgmi `hrudusgmi fhpotashs kuim dadbarhgmi mrmf

`mi paòdmi `mcmd dacmgugmi paiachthmi) Fhpotashs ymik `mpmt `htmrhg `mcmd

paiachthmi hih m`mcmf sabmkmh barhgut>

=) @hùkm tar`mpmt paikmruf iakmthl mitmrm basmriym thikgmt proùg òdasthgrakhoimc bruto &Z@RB( àikmi thikgmt paikmikkurmi# bmfwm sadmghi

thikkh nudcmf Z@RB sumtu `marmf dmgm thikgmt paikmikkurmiiym mgmi

sadmghi rai`mf)

2) @hùkm tar`mpmt paikmruf ymik poshthl mitmrm thikgmt hilcmsh àikmi thikgmtpaikmikkurmi# bmfwm sadmghi thikkh thikgmt hilcmsh dmgm mgmi

barpaikmruf pm`m thikkhiym thikgmt paikmikkurmi)

5) @hùkm tar`mpmt paikmruf poshthl mitmrm mikgm BPZ àikmi thikgmtpaikmikkurmi# bmfwm sadmghi thikkh mikgm rmsho gatarkmituikmi sumtu

`marmf dmgm thikgmt paikmikkurmi sadmghi thikkh)


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BMB HHH

DAPO@A ZAIACHPHMI

Datoà paiachthmi darupmgmi sumtu emrm garnm mtmu prosaùr daikaimh

bmkmhdmim gakhmtmi paiachthmi ymik mgmi `hcmgugmi uitug daikudpucgmi `mi

dadmfmdh obnag$obnag ymik dainm`h smsmrmi mrh paiachthmi ymik hcmgugmi)

5)= \mrhmbac Zaiachthmi @mi @alhihsh Oparmshoimc

\mrhmbac paiachthmi m`mcmf sakmcm sasumtu ymik mgmi dainm`h obnag

paiachthmi# sa`mikgmi àlhihsh oparmshoimc m`mcmf sumtu àlhihsh ymik `hbarhgmi

gapm`m sumtu vmrhmbac àikmi dadbarhgmi mrth &Dof) Imzhr# 2::5() Nm`h paiachthmi

hih dachputh lmgtor$lmgtor ymik barparmi `mcmd parhsthwm mtmu kanmcm ymik mgmi

`htachth)

@mcmd paiachthmi ymik `hcmgugmi hih `hkuimgmi ùm naihs vmrhmbac

paiachthmi# ymhtu vmrhmbac àpaiài mtmu vmrhmbac tmg babms &àpaiàit vmrhmbca(

`mi vmrhmbac hiàpaiài mtmu vmrhmbac babms &hiàpaiàit vmrhmbca()

M) \mrhmbac @apaiàiM`mcmf vmrhmbac ymik basmrmiiym `hpaikmrufh ocaf vmrhmbac cmhi) @h

`mcmd paiachthmi hih `hkuimgmi thikgmt paikmikkurmi sabmkmh vmrhmbac

th`mg babms) \mrhmbac thikgmt paikmikkurmi ymik `hkuimgmi m`mcmf thikgmt

paikmikkurmi `h Gotm Uadmrmik àikmi smtumi parsai) \mrhmbac thikgmt

paikmikkurmi `hfhtuik dmcmcuh parsaitmsa mitmrm nudcmf ormik ymik

daikmikkur `hbmi`hikgmi àikmi nudcmf mikgmtmi garnm) Zarfhthikmi

thikgmt paikmikkurmi hih mpmt hrudusgmi sabmkmh barhgut>


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Phikgmt Zaikmikkurmi 4 V =::!

B) \mrhmbac Hiàpaiài=) Zroùg @odasthg Rakhoimc Bruto &Z@RB(

Zroùg @odasthg Rakhoimc Bruto &Z@RB( `hugur `mrh Z@RB rhhc

Gotm Uadmrmik bar`msmrgmi fmrkm goistmi tmfui 2::: ymik

`hiymtmgmi `mcmd smtumi ruphmf pm`m tmfui =868 smdpmh àikmi tmfui

2::6) Z@RB rhhc daiuinuggmi ihcmh bmrmik `mi nmsm ymik `hproùgsh#

ymik `hfhtuik daikkuimgmi fmrkm goistmi 2::: mkmr dainm`h smdm

tmfui `msmriym# àikmi emrm daiemrh hiàgs hdpchsht ymik bmru tarcabhf

`mfucu àikmi rudus sabmkmh barhgut &BZU# 2::;(>

Hiàgs Hdpchsht hih `hkuimgmi uitug daiemrh Z@RB fmrkm goistmi

tmfui 2:::) Gadu`hmi Z@RB rhhc tmfui =868 smdpmh àikmi 2::6 mtms

`msmr fmrkm goistmi 2::: `h`mpmt àikmi emrm dadbmkh Z@RB mtms

`msmr fmrkm barcmgu dmshik$dmshik tmfui àikmi hiàgs hdpchsht bmru

dmshik$dmshik tmfui)

Ihcmh Z@RB ymik `hkuimgmi `mcmd paiachthmi hih m`mcmf ihcmh

Z@RB mtms `msmr fmrkm goistmi tmfui 2::: par tmfuiiym ymik

`hiymtmgmi mcmd smtumi ruphmf)

Hiàgs Hdpchsht

Hiàgs hdpchsht tmfui i

Hiàgs hdpchsht tmfui `msmr &2:::(4 V =::!


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2) Phikgmt hilcmshPhikgmt hilcmsh `mpmt dadpaikmrufh basmriym thikgmt

paikmikkurmi ymik tarnm`h) Phikgmt hilcmsh ymik `hkumgmi `mcmd

paiachthmi hih daiuinuggmi basmriym parubmfmi fmrkm$fmrkm saemrm

udud pm`m parhoà wmgtu tartaitu) Emrm paikugurmi thikgmt hilcmsh

par tmfui m`mcmf sabmkmh barhgut &BZU# 2::;(>

Phikgmt hilcmsh ymik `hkuimgmi darupmgmi basmriym hilcmsh ymik

tarnm`h `h Hiòiashm bar`msmrgmi tmfui gmcaiàr pm`m parhoà smtu

tmfui tartaitu àikmi smtumi parsai &!()

5) Mikgm Babmi Pmikkuikmi Zaiùùg &BPZ(Babmi Pmikkuikmi Zaiùùg &BPZ( `hfhtuik `mrh nudcmf

paiùùg ushm proùgthl àikmi paiùùg ushm ioi proùgthl `h Gotm

Uadmrmik# aikmi rudus>

Babmi Pmikkuikmi Zaiùùg &BPZ( `hiymtmgmi `mcmd smtumi

parsai &!()

Phikgmt Hilcmshpar Pmfui

Nudcmf thikgmt hilcmsh par bucmi

Nudcmf Bucmi &=2 bucmi(4 V =::!

V =::!

Babmi Pmikkuikmi

Zaiùùg

Zaiùùg udur &:$=0( ' Zaiùùg udur &


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11

5)2 Naihs @mtm @mi Uudbar @mtm

@mcmd paiachthmi ymik `hcmgugmi hih daikkuimgmi sudbar `mtm saguiàr

ymik `h`mpmtgmi dacmcuh stu`h chtarmtura bmhg `mrh bugu# nurimc# paiachthmi# sartm

sudbar `mtm tarbhtmi babarmpm histmish tartaitu) @mtm ymik `hkuimgmi

`hgudpucgmi saemrm ruitut wmgtu &thda sarhas( `mrh tmfui =868$2::6)

@mtm$`mtm ymik `hparcugmi `mcmd paiachthmi hih mitmrm cmhi m`mcmf>

=) @mtm daikaimh basmriym thikgmt paikmikkurmi ymik tarnm`h `h gotmUadmrmik pm`m parhoà wmgtu tmfui =868$2::6)

2) @mtm daikaimh basmriym thikgmt pai`mpmtmi òdasthg rakhoimc bruto&Z@RB( bar`msmrgmi fmrkm goistmi `h gotm Uadmrmik pm`m parhoà tmfui

=868$2::6)

5) @mtm daikaimh basmriym thikgmt hilcmsh ymik tarnm`h `h gotm Uadmrmik pm`mparhoà wmgtu tmfui =868$2::6)

0) @mtm daikaimh basmriym mikgm babmi tmikkuikmi paiùùg ymik tarnm`h`h gotm Uadmrmik pm`m parhoà wmgtu tmfui =868$2::6)

1) @mtm daikaimh basmriym nudcmf paiùùg ymik tarnm`h `h Gotm Uadmrmikpm`m parhoà wmgtu tmfui =881$2::6)

5)5Datoà Zaikudpucmi @mtm

Zaikudpucmi `mtm `hcmgugmi àikmi ògudaitmsh# ymhtu daikudpucgmi

emtmtmi$emtmtmi/`mtm$`mtm ymik `hparcugmi sasumh paiachthmi ymik mgmi `hcmgugmi

`mrh `hims/gmitor/histmish mtmu cadbmkm targmht) @mtm ymik mgmi `hgudpucgmi


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1

Phikgmt Zaikmikkurmi 4 l &Z@RB# Phikgmt Hilcmsh# Babmi Pmikkuikmi

Zaiùùg()

Gadu`hmi `mrh luiksh tarsabut `mpmt `htrmislordmshgmi ga `mcmd

parsmdmmi sabmkmh barhgut >

PZ 4: '= Z@RB ' 2 HIL ' 5 BPZ '

\mrhmbac$vmrhmbac Z@RB# HIL# BPZ m`mcmf vmrhmbac babms &vmrhmbac

hiàpaiài() Ua`mikgmi vmrhmbac th`mg babms &vmrhmbac àpaiài( ymik `hkuimgmi

m`mcmf PZ) @hdmim >

PZ 4 Phikgmt Zaikmikkurmi

Z@RB 4 Zroùg @odasthg Rakhoimc Bruto

HIL 4 Phikgmt Hilcmsh

BPZ 4 Babmi Pmikkuikmi Zaiùùg


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1;

: 4 Goistmitm

=) ) ) ) 0 4 Goalhshai \mrhmbac Babms

4 Lmgtor Zaikkmiku

5)0)2 Zaikunhmi Msudsh Gcmshg

Babarmpm dmsmcmf sarhik duieuc pm`m smmt mimchshs rakrash `hkuimgmi

uitug dakasthdmsh sumtu doàc àikmi sanudcmf `mtm) Dmsmcmf tarsabut `mcmd

bugu tags agoiodatrhgm tardmsug `mcmd paikunhmi msudsh gcmshg# ymhtu m`m

th`mgiym dmsmcmf ducthgochiamrhtms# mutogoracmsh# fatarosga`msthshtms `mi

iordmchtms &Du`rmnm` Guieoro# 2::0() Zaikunhmi msudsh gcmshg dachputh sabmkmh

barhgut >

5)0)2)= Qnh Ducthgochiamrhtms

Ducthgochiamrhtms barmrth m`miym fubuikmi chiamr ymik sadpurim mtmu pmsth

`hmitmrm babarmpm mtmu sadum vmrhmbac ymik dainacmsgmi &hiàpaiài( `mrh doàc

rakrash &Kunmrmth# =88;>=1;() Doàc rakrash ymik bmhg safmrusiym th`mg tarnm`h

goracmsh `hmitmrm vmrhmbac hiàpaiài) Nhgm vmrhmbac hiàpaiài smchik bargoracmsh)

dmgm vmrhmbac$vmrhmbac hih th`mg ortokoimc &Hdmd Kfozmch# 2::1()

\mrhmbac ortokoimc m`mcmf vmrhmbac hiàpaiài ymik ihcmh goracmsh mitmr

sasmdm vmrhmbac hiàpaiài smdm àikmi ioc) Qitug daiàtagsh m`m th`mgiym

ducthgochiamrhtms `h `mcmd doàc rakrash m`mcmf àikmi dachfmt ihcmh Pocarmiea

`mi \HL &\mrhmiea Hilcmthoi Lmetor()

5)0)2)2 Qnh Mutogoracmsh

Mutogoracmsh m`mcmf goracmsh mitmrm mikkotm$mikkotm sarmikgmhmi

obsarvmsh ymik `hurmhgmi dairut wmgtu `mi rumik &Kunmrmth# =88; > 2:=()


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16

Goisaguaish m`miym mutogoracmsh `hmitmrmiym m`miym sacmik gaymghimi dainm`h

cabmr sartm vmrhmsh `mi stmi`mr arror tarcmcu rai`mf)

Qnh mutogoracmsh bartunumi daikunh mpmgmf `mcmd doàc rakrash chiamr m`m

goracmsh mitmrm gasmcmfmi paikkmikku pm`m parhoà t àikmi gasmcmfmi

paikkmikku pm`m parhoà t$= &sabacudiym() Nhgm tarnm`h goracmsh# dmgm `himdmgmi

m`m probcad mutogoracmsh) Mutogoracmsh duieuc gmraim obsarvmsh ymik barurutmi

sapminmik wmgtu bargmhtmi smtu smdm cmhiiym) Dmsmcmf hih thdbuc gmraim rashùmc

&gasmcmfmi paikkmikku( th`mg babms `mrh smtu obsarvmsh ga obsarvmsh cmhiiym

&Hdmd Kfozmch# 2::1 > 81() Doàc rakrash ymik bmhg m`mcmf rakrash ymik babms

`mrh mutogoracmsh)

5)0)2)5 Qnh Fatarosga`msthshtms

Daiurut Fmiga `mi Rahtsef &=886>218( fatarosga`msthshtms duieuc

mpmbhcm gasmcmfmi mtmu rashùmc `mrh doàc ymik `hmdmth th`mg dadhchgh vmrhmis

ymik goistmi `mrh smtu obsarvmsh cmhiiym &Du`rmnm` Guieoro# 2::0() Nhgm vmrhmis

`mrh rashùmc smtu paikmdmtmi ga paikmdmtmi cmhi goistmi# dmgm `hsabut

fodosga`msthshtms &Hdmd Kfozmch# 2::1 > =:1() Qitug daikunh doàc rakrash

ymik `hkuimgmi tar`mpmt fataroga`msthshtms mtmu th`mg# `mpmt `hcmgugmi àikmi Qnh

Zmrg) Qnh [fhta# Qnh Kcantsar# `mi Qnh Brausef$Zmkmi$Ko`lray &Kunmrmth# =88;()

@mcmd paiachthmi hih uitug daikatmfuh m`miym fatarosga`msthshtms

`hcmgugmi aikmi Qnh Zmrg# @mcmd Qnh Zmrg# mpmbhcm goalhshai pmrmdatar batm `mrh

parsmdmmi tarsabut shkihlhgmi saemrm stmthsthg# fmc hih daiuinuggmi bmfwm `mcmd

`mtm doàc adphrhs ymik `hasthdmsh tar`mpmt fatarosga`msthshtms) Uabmchgiym# nhgm

pmrmdatar batm th`mg tar`mpmt batm th`mg shkihlhgmi saemrm stmthsthg# dmgm `mpmt


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18

`hshdpucgmi bmfwm doàc rakrash th`mg tar`mpmt fatarosga`msthshtms &Hdmd

Kfozmch# 2::1 > =:6()

5)0)2)0 Qnh Iordmchtms

Datoà hih `hkuimgmi uitug daikatmfuh mpmgmf `mcmd sumtu datoà

rakrash# vmrhmbac hiàpaiài# vmrhmbac àpaiài mtmu gaùmiym dadpuiymh

`hstrhbush iordmc mtmu th`mg) Qitug daikatmfuh m`m th`mgiym msudsh iordmchtms

m`mcmf àikmi dachfmt krmlhgIordmc Z$Zcot Ol Rakrashoi ymik dadbmi`hikgmi

`hstrhbush guducmthl `mi `hstrhbush iordmc) @hstrhbush iordmc mgmi dadbaitug

sumtu kmrhs curus `hmkoimc# `mi pcothik `mtm mgmi `hbmi`hikgmi àikmi kmrhs

`hmkoimciym) Msudsh iordmchtms tarpaiufh nhgm ththg$ththg &`mtm( ymik daiuinuggmi

sabmrmi `mtm pcot iordmchtms daiuinuggmi gaeaiàruikmi daiyabmr `h saghtmr

kmrhs `hmkoimc `mi daikhguth mrmf kmrhs iordmc &Hdmd Kfozmch# 2::1 > ==:()

5)0)5 Zaikunhmi Fhpotashs

5)0)5)= Qnh Goalhshai @atardhimsh &unh R2(

R bartunumi uitug daikatmfuh sabarmpm nmuf vmrhmsh vmrhmbac hiàpaiài

`mpmt daiarmikgmi àikmi bmhg vmrhmsh vmrhmbac àpaiài) Qitug daikugur

gabmhgmi sumtu doàc &kooìass ol lht( àikmi `hkuimgmi goalhshai àtardhimsh

&R2() Goalhshai àtardhimsh &R

2( darupmgmi mikgm ymik dadbarhgmi proporsh

mtmu parsaitmsa vmrhmsh totmc `mcmd vmrhmbac tmg babms &X( ymik `h nacmsgmi ocaf

vmrhmbac babms &V( &Kunmrmth# =88;() Goalhshai àtardhimsh `hrudusgmi sabmkmh

barhgut>


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Ihcmh R ymik gaehc mtmu daiàgmth ioc# barmrth gadmdpumivmrhmbac$vmrhmbac babms `mcmd dainacmsgmi vmrhmsh vmrhmbac th`mg

babms mi smikmt tarbmtms)

Ihcmh R daiàgmth smtu# barmrth gadmdpumi vmrhmbac$vmrhmbacbabms `mcmd dainacmsgmi fmdphr sadum hilordmsh ymik `hkuimgmi

uitug dadpra`hgsh vmrhmsh vmrhmbac th`mg babms)5)0)5)2 Qnh Uhkihlhgmish pmrmdatar Hi`hvhùmc &Qnh Utmthsthg t(

Qnh stmthsthg t `hcmgugmi uitug daiuinuggmi sabarmpm nmuf paikmruf smtu

vmrhmbac painacms mtmu hiàpaiài saemrm hi`hvhùmc `mcmd daiarmikgmi vmrhmsh

vmrhmbac àpaiài &Hdmd Kfozmch# 2::1() Qitug daikunh paikmruf vmrhmbac

hiàpaiài tarfm`mp àpaiài saemrm hi`hvhù `mpmt `hbumt fhpotashs sabmkmh

barhgut>

&=( F: > = :# ymhtu th`mg m`m paikmruf shkihlhgmish vmrhmbac Z@RB saemrm

hi`hvhù tarfm`mp vmrhmbac thikgmt paikmikkurmi tar`h`hg)

F= > = 9 :# ymhtu tar`mpmt paikmruf poshthl shkihlhgmish vmrhmbac Z@RB

saemrm hi`hvhù tarfm`mp vmrhmbac thikgmt paikmikkurmi

tar`h`hg)


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2 :# ymhtu th`mg m`m paikmruf shkihlhgmish vmrhmbac thikgmt hilcmsh


tar`h`hg)

F= > 2 9 :# ymhtu tar`mpmt paikmruf poshthl shkihlhgmish vmrhmbac thikgmt

hilcmsh saemrm hi`hvhù tarfm`mp vmrhmbac thikgmt

paikmikkurmi tar`h`hg)

&5( F: > 5 :# ymhtu th`mg m`m paikmruf shkihlhgmish vmrhmbac BPZ saemrm

hi`hvhù tarfm`mp vmrhmbac thikgmt paikmikkurmi tar`h`hg)

F= > 5 9 :# ymhtu tar`mpmt paikmruf poshthl shkihlhgmish vmrhmbac BPZ


tar`h`hg)

&0( F: > 0 :# ymhtu th`mg m`m paikmruf shkihlhgmish vmrhmbac thikgmt

pai`h`hgmi saemrm hi`hvhù tarfm`mp vmrhmbac thikgmt


F= > 0 9 :# ymhtu tar`mpmt paikmruf poshthl shkihlhgmish vmrhmbac thikgmt

pai`h`hgmi saemrm hi`hvhù tarfm`mp vmrhmbac thikgmt


Qitug daikunh fhpotashs tarsabut `hkuimgmi stmthsthg t# `hdmim ihcmh t

fhtuik `mpmt `hparocaf àikmi lorducm sabmkmh barhgut >

t fhtuik 4(& n

n

bsa

b

`hdmim >

bn 4 goalhshai rakrash

sa&bn( 4 stmi`mr arrorgoalhshai rakrash


76/77

F: > =4 24 5 4 = 4 2 4 :# ymhtu th`mg m`m paikmruf shkihlhgmish vmrhmbac

Z@RB# thikgmt hilcmsh# `mi thikgmt babmi tmikkuikmi paiùùg)

F= > = 2 5 = 2 : # ymhtu tar`mpmt paikmruf shkihlhgmish vmrhmbac

Z@RB# thikgmt hilcmsh# `mi thikgmt babmi tmikkuikmi paiùùg)

Qnh L `mpmt `hcmgugmi àikmi dadbmi`hikgmi mitmrm ihcmh L fhtuik

àikmi L tmbac# `hdmim ihcmh L fhtuik `mpmt `hpaiufh àikmi lorducm sabmkmh

barhgut >

L fhtuik 4(/&(=&

(=/&2

2

giRgR

`hdmim >

R2

> goalhshai atardhimsh

g > nudcmf vmrhmbac hiàpaiài tardmsug goistmitm

i > nudcmf smdpac


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Mpmbhcm ihcmh L fhtuik 9 L tmbac dmgm F: `htocmg `mi daiarhdm F=)

Mrthiym m`m paikmruf vmrhmbac hiàpaiài saemrm barsmdm$smdm tarfm`mp vmrhmbac

àpaiài) Uabmchgiym mpmbhcm# L fhtuik 3 Ltmbac dmgm F: `htarhdm `mi F= `htocmg)

Mrthiym th`mg m`m paikmruf vmrhmbac hiàpaiài saemrm barsmdm$smdm tarfm`mp

vmrhmbac àpaiài &Hdmd Kfozmch# 2::1()

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