ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS MEDAN

7/31/2019 ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS M

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Henrhi Vh`d`dch 1 Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY Oheyden FkvmkvMbide, ?778%

REH\B_VHYDV VRMDYB_D RYD_D

LDJR@YDV BJKEKMH

MBIDE

VJ_HWVH

DED@HVHV DENND_DE WBEARD@DE ID@DM B\D@RDVH JHEB_AD

MDEDABMBE WB_RVDCDDE WDID WY OHEYDEN FKVMKV MBIDE

K`bc

EDMD 1 HEN_HI VH@D@DCH

EHM 1 727276494

IBWD_YBMBE 1 DJREYDEVH

Ned Mbmbech Vd`dc Vdy Vxdrdy

Reyj Mbmwbrk`bc Nb`dr Vdraded Bjkekmh

Mbide

?778


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WB_EXDYDDE

Ibende heh vdxd mbexdydjde odc~d vjrhwvh xden obrai` Ded`hvhv Denndrde Wbead`de

Id`dm B|d`dvh Jhebrad Mdedabmbe Wbrvdcdde Wdid WY% Oheyden Fkvmkv Mbide

did`dc obedr cdvh` jdrxd vbeihrh ide ai` xden ihmdjvi ob`m wbredc ihmdy

ihwo`hjdvhjde dyd ihyb`hyh k`bc mdcdvhv~d `dhe id`dm jkeybjv wbe`hvde vjrhwvh wrknrdm

rbn`dr V4 Ibwdrybmbe Djeydevh Ldj`ydv Bjkekmh Reh|brvhydv Vmdybrd Rydrd%

Vbmd vmobr idyd helkrmdvh xden ihwbrk`bc yb`dc ihexdydjde ibende ab`dv obedr dwd

didexd% Ide dwdoh`d ihjbmihde cdrh wbrexdydde heh yhidj obedr vdxd obrvbihd mbebrhmd

vdejvh xden ihybydwjde k`bc Reh|brvhydv Vmdybrd Rydrd%

Mbide 73 Aeh ?778

Xden Mbmody Wbrexdydde

Henrhi Vh`d`dch

EHM% 727276494


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JDYD WBENDEYD_

Wbe`hv mbenfdwjde wah vxjr jbwdid Ycde Xden Mdcd Bvd dydv obrjdy ide

jdvhc jdrehd xden ihobrhjde vbchennd wbe`hv idwdy mbexb`bvdhjde vjrhwvh heh ned

mbmbech vd`dc vdy vxdrdy eyj mbmwbrk`bc nb`dr Vdraded Bjkekmh Reh|brvhydv

Vmdybrd Rydrd%

Id`dm wbexb`bvdhde vjrhwvh heh wbe`hv odexdj mbeidwdy odeyde obrwd mkyh|dvh

vdrde mdwe ohmohende idrh obrodndh whcdj% Reyj hy wbe`hv henhe mbenfdwjde

ybrhmd jdvhc jbwdid 1

4% Odwdj Irv% Acke Ydlo _hykend MBf% vb`dj Ibjde Ldj`ydv Bjkekmh Reh|brvhydv

Vmdybrd Rydrd%

?% Odwdj Irv% Cdvde Vdjyh Vhrbndr MVh Dj% vb`dj Jbyd Ibwdrybmbe Djeydevh ide

Ho Ird% Myhd Hvmdh` MVh Dj% vb`dj Vbjrbydrhv Ibwdrybmbe Djeydevh Ldj`ydv

Bjkekmh Reh|brvhydv Vmdybrd Rydrd%

6% Ho Ird% Vrh M`xdeh MOD Dj% vb`dj Ikvbe Wbmohmohen xden yb`dc

mbmohmohen mbendrdcjde ide mbmodey wbe`hv vb`dmd wrkvbv wbexvede

vjrhwvh heh% Odwdj Irv% Drhlhe @ohv MM Dj% vb`dj Ikvbe Wbmodeihen H ide Ho

Ird% Myhd Hvmdh` MVh Dj% vb`dj Ikvbe Wbmodeihen HH%

9% Whmwhede ide wdrd jdrxd~de WY% Oheyden Fkvmkv Mbide xden yb`dc mbmobrhjde

jbvbmwdyde odnh wbe`hv eyj mbendidjde wbeb`hyhde ide mbmodey wbe`hv id`dm

mbmwbrk`bc idyd ide helkrmdvh xden ihwbr`jde ned wbexb`bvdhde vjrhwvh heh

ybrydmd jbwdid Odwdj Ykex Ed`h Odvd ide Ho _bex ^hadxd%


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2% Jbid Krdenyd wbe`hv Odwdj Akce Vh`d`dch ide Ho Akcdeed Cydnd`en xden

yb`dc mbmobrhjde ijende mkrh` mdwe mdybrhh` jbwdid wbe`hv vbchennd idwdy

mbexb`bvdhjde vjrhwvh heh%

Wbe`hv mbexdidrh odc~d vjrhwvh heh mdvhc mbmh`hjh odexdj jbybrodydvde ide adc

idrh vbmwred% Reyj hy wbe`hv mbencdrdwjde vdrde ide jrhyhj xden mbmodene idrh

wdrd wbmodfd%

Djchr jdyd wbe`hv mbencdrdwjde jhrdexd vjrhwvh heh idwdy obrmdelddy odnh wdrd

wbmodfd% Ybrhmd jdvhc%


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DOVY_DJ

Yade idrh wbeb`hyhde heh did`dc eyj mbenbydch ybjehj wbrdmd`de vbryd mbykibwbexvede denndrde wbead`de xden ih`djjde wbrvdcdde ide vbadc mded wbennedde

denndrde wbead`de id`dm mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde wdid WY%Oheyden Fkvmkv Mbide%

Mbykib wbeb`hyhde xden ihnedjde id`dm wbeb`hyhde heh did`dc wbeb`hyhdeibvjrhwyhl id`dm obeyj vyih jdvv xdhy ibende mbrhefh vdy koxbj ybrybey jbmihdembenheybrwrbydvhjde ide mbended`hvhv vbchennd idwdy mbmobrhjde helkrmdvh eyjmbmbfdcjde mdvd`dc xden ihcdidwh% Idyd xden ihnedjde did`dc idyd wrhmbr ide idydvbjeibr% Idyd wrhmbr obrwd cdvh` kovbr|dvh ide ~d~defdrd ibende jbwd`d odnhdejbdende ide djeydevh vbryd jbwd`d odnhde wbead`de% Vbidenjde idyd vbjeibr xdenihnedjde obrwd denndrde wbead`de ide rbd`hvdvh wbrhkib ydce ?779 vdmwdh ?773%

Idrh cdvh` wbeb`hyhde ihjbydch odc~d WY% Oheyden Fkvmkv Mbide mb`djjdewbrdmd`de wbead`de vbfdrd jd`hydyhl ide ibende mbykibwdryhfhwdyh|b oinbyhen #ykwik~e dei okyykm w(% Denndrde wbead`de yb`dc ihadihjde vbodndh vydeidr id`dmmbenb|d`dvh jhebrad mdedabmbe wbrvdcdde edme wbrvdcdde yhidj mb`djjdeded`hvhv |drhdev% Mdedabmbe wbrvdcdde cdexd mbennedjde denndrde eyj mb`hcdyobvdrexd |drhdev xden ybradih deydrd denndrde wbead`de ide rbd`hvdvhexd% Wbrvdcddeand yhidj mbebydwjde vydeidr |drhdev xden djde mbencbmdy ~djy id`dm mb`djjdeb|d`dvh jhebrad% K`bc jdrbed hy wbrvdcdde ob`m mbennedjde denndrde wbead`deibende blbjyhl id`dm mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde%

Jdyd jefh 1 Denndrde Wbead`de Ded`hvhv \drhdev ide B|d`dvh Jhebrad%


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DOVY_DFY

Ycb koabfyh|b kl ychv rbvbdrfc hv yk jek~ ybfcehtbv dei mbyckiv eibrydjbe oxycb fkmwdex yk lkrbfdvy vd`bv oinby dei ycb bsybey kl b|d`dyhen ycb wbrlkrmdefb klfkmwdex mdednbmbey WY Oheyden Fkvmkv Mbide%

Ycb rbvbdrfc mbyckiv vbi he ychv vyix hv d ibvfrhwyh|b rbvbdrfc he ycb lkrm klfdvb vyihbv ibydh`hen d wdryhf`dr koabfy ycbe heybrwrbyhen hy dei ded`xqhen hy he kribr ykyk wrk|hib helkrmdyhkev yk vk`|b wrko`bmv befkeybrbi% Ycb idyd vbi drb wrhmdrx deivbfkeidrx idyd% Wrhmdrx idyd he lkrm kl kovbr|dyhkev dei heybr|hb~v ~hyc ycb cbdi kl ycblhedefhd` dei dffkeyhen mdednbmbey dei ycb cbdi kl ycb vd`bv dv ~b``% ^ch`b ycbvbfkeidrx idyd vbi he lkrm kl vd`bv dei ycb rbd`hqdyhke kl ycb oinby wbrhki he ?772 eyh`?773%

Lrkm ycb rbv`yv kl ycb rbvbdrfc ~b ekyb ycdy ycb WY Vydr Fkvmkv Mbide ik vd`bvlkrbfdvyhen ~hyc ycb td`hydyh|b dei wdryhfhwdyh|b oinbyhen mbycki #ykw ik~e dei okyykmw(% Vd`bv oinby cd|b obbe mdib dv d vydeidri he b|d`dyhen ycb wbrlkrmdefb kl ycbmdednbmbey fkmwdex ck~b|br ycb fkmwdex ik eky wbrlkrm ded`xvhv |drhdev% Fkmwdex

mdednbmbey vb ke`x ycb dmkey kl ycb oinby yk mbvrb ycb dmkey kl |drhdev oby~bbevd`vb oinby dei hyv rbd`hqdyhke% Ycb fkmwdex d`vk ikbv eky vby dex vydeidri |drhdev~chfc ~h`` vd|b yhmb he b|d`dyhen wbrlkrmdefb% Ycbrblkrb fkmwdehbv cdv eky xby vbiycb vd`bv oinby bllbfyh|b``x he b|d`dyhen ycb wbrlkrmdefb kl fkmwdex mdednbmbey%

Jbx ~kriv 1 Vd`bv Oinby \drhdefb Ded`xvhv dei Wbrlkrmdefb B|d`dyhke%


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IDLYD_ HVH

cd`dmde

WB_EXDYDDE % h

JDYD WBENDEYD_ % hh

DOVY_DJ % h|

DOVY_DFY %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% |

IDLYD_ HVH %%%% |h

IDLYD_ YDOB@ %% hs

IDLYD_ @DMWH_DE %% sh

ODO H WBEIDCR@RDE

D% @dydr Ob`djden Mdvd`dc %%%% 4

O% Wbrmvde Mdvd`dc %%% 9

F% Odydvde Mdvd`dc %%%% 2

I% Yade Wbeb`hyhde %%%% 2

B% Mdelddy Wbeb`hyhde %% 2

L% Jbrdenjd Jkevbwyd` %%%%%

?% Lenvh Denndrde %%%%% 47

6% Mdelddy ide Jb`bmdcde Denndrde % 4?


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O% Denndrde Wbead`de

4% Wbenbryhde Denndrde Wbead`de % 46

?% Wbexvede Denndrde Wbead`de % 42

6% Ldjykr-ldjykr Xden Mbmwbendrch Wbexvede

Denndrde Wbead`de %% 43

9% Wbrdmd`de Wbead`de % 48

F% Ded`hvhv \drhdev Wbead`de % 62

I% Ded`hvhv Denndrde Wbead`de Id`dm Mbenb|d`dvh Jhebrad%% 94

ODO HHH MBYKIB WBEB@HYHDE

D% Abehv Wbeb`hyhde 9>

O% Abehv Idyd ide Vmobr Idyd %%%%% 9>

F% Mbykib Ded`hvhv Idyd %%% 93

I% _bvwkeibe 93

B% Adi~d` ide @kjdvh Wbeb`hyhde %%% 98

ODO H\ CDVH@ WBEB@HYHDE

D% Idyd Wbeb`hyhde

4% Vbadrdc Vhenjdy ide Djyh|hydv Wbrvdcdde % 27

?% Jbwbnd~dhde ide Vyrjyr Krndehvdvh %%% 24

6% Wbrdmd`de ide Wbexvede Denndrde Wbead`de %%%%%% 23

O% Ded`hvhv Cdvh` Wbeb`hyhde

4% Wbrdmd`de Wbead`de %%


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6% Ded`hvhv Denndrde Wbead`de Id`dm B|d`dvh Jhebrad

Mdedabmbe Wbrvdcdde %% ?

O% Vdrde % >6

IDLYD_ WRVYDJD %%% >2

@DMWH_DE


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IDLYD_ YDOB@

Ydob` Ai` Cd`dmde

?%4 Denndrde Wbead`de Ycb Ekryke Fkmwdex eyj ydce xdenobrdjchr 64 Ibvbmobr 48O

42

?%? Wbrdmd`de Wbead`de Mbykib Jdirdy Ybrjbfh` ??

?%6 Wbrdmd`de Wbead`de Mbykib Mkmbe ??

?%9 Wbrdmd`de Wbead`de Mbykib Jdirdy ?6

?%2 Vydeidr Jbvd`dcde Wbrdmd`de Wbead`de Mbykib Jdirdy

Ybrjbfh`

?2

?%< Vydeidr Jbvd`dcde Wbrdmd`de Wbead`de Mbykib Jdirdy

Ybrjbfh`

?2

?%> Vydeidr Jbvd`dcde Wbrdmd`de Wbead`de Mbykib Jdirdy ? 6>

?%49 @dwkrde Jhebrad Ybrcdidw Denndrde 92

9%4 Wbrvbeydvb Wbefdwdhde Ykyd` Wbead`de


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9%6 Oinbyide _bd`hvdvh Hefkmb Ydce ?772


12/99


IDLYD_ @DMWH_DE

@dmwhrde Ai`

4 Vyrjyr Krndehvdvh WY% Oheyden Fkvmkv

? _byr Wbead`de

6 Ldjyr #he|khfb( advd rbwdrdvh

9 Ldjyr Wbead`de

2 Oinby ide _bd`hvdvh Hefkmb Ydce ?772

, ?77

> Oinby ide _bd`hvdvh Ohdxd Ydce ?77>

3 Oinby ide _bd`hvdvh Hefkmb Ydce ?773

8 Oinby ide _bd`hvdvh Ohdxd Ydce ?773


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ODO H

WBEIDCR@RDE

D% @dydr Ob`djden Mdvd`dc

Vbyhdw wbrvdcdde ihihrhjde ibende yade eyj obrjbmoden ybydw chiw

#vr|h|b( vbryd mbmbech lenvh vkvhd`exd% Yade ybrvboy idwdy ih~aijde

mb`d`h vdy wbrbefdedde ide wbenbeid`hde xden odhj% Vbmdjhe obrjbmodenexd

wbrvdcdde djde vbmdjhe odexdj w`d abehv-abehv jbnhdyde xden cdrv ih`djjde

vbchennd wbrbefdedde ide wbenbeid`hde djde jbnhdyde ybrvboy mbeadih `bohc rmhy%

Wbrbefdedde ide wbenbeid`hde heh and ihwbr`jde eyj mbencheidrjde wbrvdcdde

idrh mdvd`dc xden jkmw`bjv djhody mbehenjdyexd wbrvdhende ih iehd vdcd%

Wbrbefdedde heh ihexdydjde id`dm obeyj denndrde dyd `bohc ihjbed` ibende

edmd oinby% Denndrde vbodndh vdy vxvybm fjw mbmdidh eyj ihwbrnedjde

vbodndh d`dy wbrbefdedde wb`djvdedde #wbendrdcde , wbmkyh|dvhde( wbenbeid`hde

ide b|d`dvh vb`rc jbnhdyde wbrvdcdde% Denndrde vbodndh d`dy odey mdedabmbe

eyj adenjd ~djy ybrybey ihexdydjde id`dm ehy jdeyhydyhl ide vdyde mkebybr%

Vdy denndrde ihvve eyj mbefkod mbmobrhjde ad~dode ide mbmwbrjhrdjde

jbadihde xden djde ybradih ihmdvd xden djde idyden% Cd` heh mbrwdjde odnhde idrh

lenvh wbrbefdedde jdrbed mbrwdjde wrkxbjvh jb ibwde ide ihadodrjde id`dm

obeyj denjd-denjd% Reyj hy ihoycjde wbrvhdwde wbexvede denndrde xden

mdyden ydadm ide yb`hyh% Vd`dc vdy wbrbefdedde xden ihoycjde wbrvdcdde id`dm

rdenjd mb~aijde yade wbeihrhdeexd did`dc wbrbefdedde dydv `dod xden kwyhmd`

xden idwdy ih~aijde deydrd `dhe id`dm vdy denndrde%


14/99


Id`dm wrkvbv wbexvede denndrde `denjdc wbrydmd did`dc wbmodyde rdmd`de-

rdmd`de wbead`de ide wbexvede denndrde wbead`de% Denndrde wbead`de ihndrdw

ybr`bohc idc` jdrbed denndrde-denndrde `dhe yhidj idwdy ihvve ydewd didexd

bvyhmdvh wbead`de% Denndrde wbead`de obrhvh ybeyden obrdwd am`dc wrkij xden

ihydrnbyjde eyj ihad` ide cdrnd ad` vbyhdw wrkij xden mbmenjhejde

wbrvdcdde eyj mbencdvh`jde wbeidwdyde xden kwyhmd` wdid mdvd xden djde

idyden% Denndrde wbead`de vbeihrh ihvve vbyb`dc rdmd`de wbead`de ih`djjde%

_dmd`de wbead`de xden djrdy mbehenjdyjde mdelddy denndrde wbead`de vbodndh

idvdr wbexvede denndrde wbrvdcdde xden `dhe jdrbed wbrvdcdde idwdy

mb`benjdwh rbefded djyh|hydv `dhe vbyb`dc wbrvdcdde mbenbydch am`dc xden

ihdenndrjde eyj ihad` id`dm vdy wbrhkib% Obobrdwd jkmwkebe ydmd xden

ybridwdy id`dm denndrde wbead`de did`dc wbeab`dvde ybeyden jdeyhydv ehy ide abehv

wrkij wbrvdcdde cdrnd ad` wrkij ykyd` cdrnd ad` ide rhefhde idbrdc wbmdvdrde%

Denndrde wbead`de vbodndh wbikmde id`dm wbexvede denndrde-denndrde

`dheexd cdrv ihvve vbfdrd fbrmdy ide vbodhj menjhe% Jdrbed oh`d ybradih odexdj

wbexhmwdende id`dm rbd`hvdvh denndrde wbead`de ybrcdidw denndrde wbead`de mdjd

vidc odrden ybey denndrde-denndrde `dheexd and ybradih odexdj wbexhmwdednde

id`dm rbd`hvdvhexd%

Denndrde wbead`de vbodndh d`dy odey mdedabmbe vdendy obrwbrde vbodndh

vydeidr jhebrad eyj mbenb|d`dvh jhebrad odnhde wbead`de% Wbenb|d`dvhde mb`d`h

denndrde wbead`de brdy jdhydeexd ibende lenvh denndrde wbead`de vbodndh d`dy

wbenbeid`hde% Ih vheh denndrde wbead`de ihnedjde eyj mbmodeihenjde deydrd


15/99


rbd`hvdvh xden yb`dc ihfdwdh k`bc odnhde wbead`de ibende rbefded wbrvdcdde id`dm

denndrde%

Jbnedde denndrde hy vbeihrh odnh b|d`dvh jhebrad odnhde wbead`de did`dc

eyj mbmwbrk`bc ndmodrde xden ab`dv ybeyden wbrdede denndrde wbead`de id`dm

mbenb|d`dvh jhebrad odnhde wbead`de wdid jcvvexd ide mdedabmbe wdid

mmexd ide mbmdjvhmd`jde wbennedde denndrde wbead`de id`dm b|d`dvh

jhebrad mdedabmbe%

Didwe lenvh denndrde mbery Vwrhxkek #48881696( ihodnh dydv1

4% Lenvh Wbrbefdedde?% Lenvh Jkkrihedvh6% Lenvh Jkmehjdvh9% Lenvh Mkyh|dvh2% Lenvh Wbenbeid`hde ide B|d`dvh


16/99


Vmdybrd Rydrd ih od~dc edende WY% Idhm`br-Fcrxv`br Ihvyrhoyhke Heikebvhd xden

m`dexd obredmd WY% Vydr Mkykrv Heikebvhd xden mbrwdjde Dnbe Yennd`

Wbmbnden Mbrj #DYWM( Mbrfbibv-Obeq eyj Heikebvhd% Didwe jbeibrdde xden

ihwdvdrjde did`dc abehv yrj ov ide vbide% Vdmwdh vddy heh did yhnd jbnhdyde vdcd

xden ih`djjde WY% Oheyden Fkvmkv xdhy wbead`de jbeibrdde obrmkykr wbead`de

vwdrbwdryv ide wbmobrhde advd rbwdrdvh eyj mbrj Mbrfbibv-Obeq% Wbead`de

wrkij jbeibrdde obrmkykr ide vwdrbwdryv heh mbmoycjde wbrbefdedde xden odhj

xden jbmihde ihvve id`dm vdy denndrde wbead`de% Denndrde heh obrhvh

jdeyhydv ide cdrnd ad` mhehmm xden cdrv ihfdwdh k`bc odnhde wbead`de eyj

mbeijen rbefded wbrk`bcde wbeidwdyde wbrvdcdde% Cd` heh`dc xden mbeadihjde

denndrde wbead`de vbodndh vdy vydeidr b|d`dvh jhebrad odnhde wbead`de k`bc

mdedabmbe wbrvdcdde% Edme jbexdyddeexd vbrhenjd`h wbrdede denndrde wbead`de

vbodndh vydeidr jhebrad yhidj ihmdelddyjde vbodhj-odhjexd%

O% Wbrmvde Mdvd`dc

Obridvdrjde `dydr ob`djden mdvd`dc xden yb`dc ihrdhjde ihdydv mdjd wbe`hv

mbrmvjde mdvd`dc 1

Odndhmded wbrdmd`de ide wbexvede denndrde wbead`de vbryd wbennedde

denndrde wbead`de id`dm mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde xden

ih`djjde k`bc WY% Oheyden Fkvmkv Mbide;


17/99


F% Odydvde Mdvd`dc

Wbmodcdvde denndrde wbead`de wbrvdcdde xden ih`djjde k`bc wbe`hv

cdexd wdid wbead`de jbeibrdde obrmkykr ~krjvckw ide vwdrbwdryv%

I% Yade Wbeb`hyhde

Yade xden cbeidj ihfdwdh idrh wbeb`hyhde heh did`dc1

4% Reyj mbenbydch ybjehj wbrdmd`de ide mbykib wbexvede denndrde

wbead`de wdid wbrvdcdde%

?% Reyj mbmwbrk`bc ndmodrde xden ab`dv ybeyden wbrdede denndrde

wbead`de ide mbenbydch vbadc mded wbenneddeexd id`dm

mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde%

B% Mdelddy Wbeb`hyhde

Mdelddy xden idwdy ihwbrk`bc idrh wbeb`hyhde heh did`dc1

4% Vbodndh odcde mdvjde odnh wbe`hv eyj mbenbydch wbrdede denndrde

wbead`de id`dm mbenb|d`dvh jhebrad odnhde wbead`de wdid jcvvexd

ide mdebabmbe wdid mmexd%

?% Vbodndh odcde mdvjde dyd odcde wbryhmodende odnh wbrvdcdde id`dm

mbmdelddyjde denndrde wbead`de%

6% Vbodndh odcde rblbrbevh odnh wbeb`hyh `dhe xden henhe mbendidjde

wbeb`hyhde `bohc `deay ybeyden denndrde ybrydmd denndrde wbead`de%


18/99


L% Jbrdenjd Jkevbwyd`

Wbead`de mbrwdjde aen ykmodj id`dm mbefdwdh yade wbrvdcdde eyj

mbefdwdh `dod xden kwyhmd`% Jbvd`dcde id`dm wbexvede denndrde wbead`de djde

mbendjhodyjde denndrde xden `dhe and mbeadih vd`dc% Mbenhendy dryh wbeyhenexd vdy

denndrde wbead`de odnh jbvb`rcde djyh|hydv wbrvdcdde mdjd ihwbr`jde wbikmde

id`dm mbexve denndrde wbead`de wbrvdcdde ibende odhj ide obedr%

Ibende didexd denndrde wbead`de mdjd idwdy ihadihjde wbikmde odnh

mdedabmbe wbrvdcdde vbodndh yk`dj jr id`dm mbenb|d`dvh jhebrad odnhde wbead`de%

Jbeyende idrh wbrdede denndrde wbead`de hy vbeihrh vbfdrd mm did`dc vbodndh

wbmhf odnh whcdj-whcdj xden ybrjdhy id`dm djyh|hydv wbrvdcdde eyj mbefdwdh vdvdrde

id`dm denndrde vbjd`hnv vbodndh idvdr dyd ndmodrde odnh odnhde wbead`de eyj

mbrbd`hvdvhjdeexd%

Odnhde Wbead`deWY% Oheyden Fkvmkv

Mbide

Denndrde Wbead`de

B|d`dvh jhebrad

Mdedabr Wbrvdcdde


19/99


ODO HH

YHEADRDE WRVYDJD

D% Jkevbw Denndrde

4% Wbenbryhde Denndrde

Jdyd denndrde vidc vbrhen jhyd ibendr id`dm jbnhdyde vbcdrh-cdrh% Did

xden mbmdcdmhexd vbodndh ydrnby did xden mbendydjde wbencdvh`de dyd ohdxd

xden ihwrkxbjvhjde+ihcdrdwjde ide xden `dheexd% Obridvdrjde byhmk`knh jdyd

denndrde obrdvd` idrh odcdvd Xedeh xden dryhexd jdeyken ikmwby dyd weih-

weih%

Hvyh`dc xden ihwdjdh eyj mbexboyjde denndrde idwdy obrobid-obid

deydrd vdy wbrvdcdde ibende wbrvdcdde `dheexd% Jdrbed yade djchr idrh

wbrvdcdde wdid mmexd did`dc `dod #wrklhy( mdjd denndrde wbrvdcdde and

vbrhen ihvboy vbodndh 1

Ovhebvv Oinby

Wrklhy W`deehen dei Fkeyrk`

Fkmwrbcbevh|b Oinbyhen

Mdednbrhd` Oinbyhen

Ovhebvv Oinby dei Fkeyrk`

Denndrde wdid idvdrexd mbrwdjde rbefded jdeyhydyhl ybrcdidw jbnhdyde

kwbrdvh wbrvdcdde% Edme k`bc obobrdwd wbe`hv denndrde idwdy ihiblbehvhjde

ibende `bohc ybrwbrhefh mbenhendy denndrde mbrwdjde jkmwkebe ydmd idrh

wbrbefdedde vbryd wbenbeid`hde%


20/99


Obrhjy iblbehvh denndrde mbery obobrdwd wbe`hv 1

Denndrde mbery Medeidr #488>14( hd`dc Vdy rbefded xden ihvve

vbfdrd vhvybmdyhv xden mb`hwyh vb`rc jbnhdyde wbrvdcdde xden ihexdydjde

id`dm ehy #jbvdyde( mkebybr ide obr`dj eyj adenjd ~djy #wbrhkib( ybrybey

xden djde idyden%

Vchm , Vhbnb` #?777169?( Denndrde mbrwdjde rbefded jdeyhydyhl idrh

jbnhdyde mdwe wrknrdm xden ihexdydjde mbery eh`dh djyh|d mkid`

wbeidwdyde ide ohdxd xden ihoycjde eyj mb`djvdedjde rbefded ybrvboy

dydwe id`dm hvyh`dc jdeyhydyhl `dheexd vbwbryh ehy odrden dydwe advd%

^b`vfc #?77714( Wbrbefdedde ide wbenbeid`hde `dod xden mbexb`rc

vbodndh vdy wbeibjdyde vhvybmdyhv ide lkrmd` eyj mbead`dejde ydcdwde

wbeyhen idrh lenvh wbrbefdedde ide wbenbeid`hde mdedabmbe%

Idrh jbyhnd iblbehvh ihdydv idwdy ihvhmw`jde odc~d denndrde mbefdjw

evr-evr vbodndh obrhjy 1

d% _befded

Denndrde mbrwdjde vdy rbefded jdrbed mbrwdjde vdy

wbebeyde ybr`bohc idc` djyh|hydv dyd jbnhdyde xden djde idyden%

Ibende didexd rbefded mdjd wbrvdcdde djde obrad`de mbea jb

vdvdrde xden yb`dc ihybydwjde%

o% Mb`hwyh vb`rc jbnhdyde wbrvdcdde

Denndrde cdrv mbefdjw vb`rc jbnhdyde wbrvdcdde xden djde

ih`djjde k`bc vbmd odnhde xden did id`dm wbrvdcdde% Cd` heh


21/99


mbenhendy odc~d denndrde did`dc vdy rbefded xden ihadihjde

wbikmde jbrad d`dy wbenjkkrihedvhde jbrad ide d`dy wbend~dvde%

f% Ihexdydjde id`dm ehy mkebybr

Denndrde ihexdydjde id`dm ehy mkebybr mbenhendy jbnhdyde

wbrvdcdde xden obrdebjd-rdndm vbrhen mbmh`hjh vdyde ehy xden

obrobid-obid% Ibende vdyde ehy xden vdmd mdjd vb`rc jbnhdyde

wbrvdcdde djde idwdy ihchyen ihded`hvd ide jbmihde idwdy

ihvve wbrbefdedde xden ybrwdi xden mbmdidh odnh wbrvdcdde

xden obrvdenjyde%

i% Adenjd ~djy ybrybey xden djde idyden

Denndrde wbrvdcdde ihvve eyj obrodndh adenjd ~djy% Mhvd`exd

wbr mhenn wbr o`de wbr yrh~`de wbr vbmbvybr wbr ydce dyd wbr

adenjd ~djy `bohc idrh vdy ydce% Cd` heh vbvdh ibende jboycde

whcdj mdedabmbe ide jbvbwdjdyde xden did id`dm wbrvdcdde%

b% Vmobr idxd

Wbrvdcdde cdrv mbmody wbrbefdede mbenbedh vmobr idxd xden

ihwbr`jde ide xden ybrvbihd dndr rbefded kwbrdvh idwdy ihrbd`hvdvhjde

ibende odhj%

Vhvybm denndrde xden ihnedjde wbrvdcdde edeyhexd djde mbmobrhjde

obobrdwd jbeyende deydrd `dhe mbmobrhjde helkrmdvh vmobr idxd xden

idwdy mbehenjdyjde jd`hydv wbendmoh`de jbwyvde mbeikrken vdy

vydeidr wrbvydvh xden yhennh ibende mbmodenjhyjde vbmdendy obrvdhen

xden vbcdy mbmodey mbendrdcjde mkid` ide vbmd vdcd-vdcd


22/99


krndehvdvh jb vd`rde xden wd`hen mbeneyenjde vbryd mbehenjdyjde

jkmehjdvh ide jkkrihedvh deydr vbyhdw odnhde id`dm wbrvdcdde%

?% Lenvh Denndrde

Lenvh Denndrde vbodndh d`dy odey mdedabmbe mbery Vwrhxkek

#48881696( ihodnh dydv1

d% Lenvh Wbrbefdedde

o% Lenvh Jkkrihedvh

f% Lenvh Jkmehjdvh

i% Lenvh Mkyh|dvh

b% Lenvh Wbenbeid`hde ide B|d`dvhl% Lenvh Wbeihihjde

Lenvh denndrde ybrvboy ihab`dvjde vbodndh obrhjy1

d% Lenvh Wbrbefdedde

Denndrde vbodndh d`dy wbrbefdedde ybry`hv mbmobrhjde ndmodrde xden

exdyd ybeyden yade-yade xden cbeidj ihfdwdh wbrvdcdde%

o% Lenvh Jkkrihedvh

Denndrde obrlenvh vbodndh d`dy mbenjkkrihedvhjde rbefded ide yheidjde

obrodndh ehy dyd vbnmbe xden did ih id`dm krndehvdvh dndr idwdy objbrad

vbfdrd vb`drdv jbdrdc wbefdwdhde yade%

f% Lenvh Jkmehjdvh

Id`dm wbexvede denndrde obrodndh ehy ide yhenjdyde krndehvdvh

obrjkmehjdvh ide obrwbrde vbryd id`dm wrkvbv denndrde% Jkmehjdvh

ybrvboy mb`hwyh wbexdmwdhde helkrmdvh xden obrcoende ibende


23/99


yade vyrdybnh jbohadjvdedde wb`djvdedde wbexhmwdende xden yhmo`

vbryd wrbvydvh xden obrcdvh` ihfdwdh%

i% Lenvh Mkyh|dvh

Denndrde obrlenvh vbodndh d`dy eyj mbmkyh|dvh wdrd wb`djvded ih

id`dm mb`djvdedjde yndv-yndvexd dyd eyj mbefdwdh yade% Mkyh|dvh

heh idwdy ihobrhjde xdhy ibende wbmobrhde hevbeyhl dydwe wrkmkvh

adodyde odnh wdrd wb`djvded xden mbefdwdh wrbvydvh%

b% Lenvh Wbenbeid`hde ide B|d`dvh

Denndrde vbodndh d`dy wbenbeid`hde wdid idvdrexd did`dc

mbmodeihenjde deydrd rbefded ibende wb`djvdedde vbchennd idwdy

ihybeyjde wbexhmwdende xden yhmo` dwdjdc mbrnhjde dyd

mbeneyenjde odnh krndehvdvh ide ehy-ehyexd%

l% Lenvh Wbeihihjde

Ibende denndrde wdrd mdedabr ihihihj eyj objbrad vbfdrd ybrwbrhefh

wdid wvdy wbrydennenad~dode xden ihwhmwhe ide vbjd`hnv ibende

wvdy wbrydennenad~dode `dhe id`dm krndehvdvh ybrvboy% Ibende

ibmhjhde denndrde obrmdelddy eyj `dyhcde jbwbmhmhwhede odnh wdrd

mdedabr dndr ihmdvd ibwde mdmw mbeiijh adodyde xden `bohc yhennh%

Denndrde vdy wbrvdcdde cdrv ihvve vbyb`dc wbrvdcdde

mbenbmodenjde vdy rbefded vyrdybnhv odhj adenjd wdeaden mdwe adenjd

wbeibj% _befded vyrdybnhv adenjd wdeaden xden ohdvdexd obradenjd ~djy `hmd

ydce mbmodcdv ybeyden he|bvydvh mkid` ydmd xden ihoycjde eyj


24/99


mbmwbrydcdejde ldvh`hydv xden did mbehenjdyjde jdwdvhydv wbenbmodende

wrkij ide wbenbmodende wdvdr ybrybey% Vbmbeydrd rbefded vyrdybnhv adenjd

wbeibj xden ihfdwdh id`dm ydcdwde ydce ibmh xdce mbenndmodrjde ybeyden

yhenjdy wbead`de yhenjdy wrkijvh ide ohdxd wbeidwdyde ide drv jdv xden

ihdeyhvhwdvh eyj ydce mbeidyden%

Reyj `bohc mbmdcdmh jkevbw xden `bohc ab`dv mbenbedh denndrde

obrhjy heh ihrdhjde jdrdjybrhvyhj denndrde mbery M`xdih #?7741987( xdhy1

4% Denndrde ihexdydjde id`dm vdyde jbdende ide vdyde vb`dhe jbdende%?% Denndrde mmexd mbefdjw adenjd ~djy vdy ydce%

6% Denndrde obrhvh jkmhymbe dyd jbvdennwde mdedabmbe xden obrdryh odc~dwdrd mdedabr vbya eyj mbebrhmd ydennen ad~do eyj mbefdwdh vdvdrdexden ihybydwjde id`dm denndrde%

9% Rv`de denndrde ih-rb|hb~ ide ihvbyah k`bc whcdj xden obr~beden `bohcyhennh idrh wbexvede denndrde%

2% Vbjd`h ihvbyah denndrde cdexd idwdy ihodc ihod~dc jkeihvh ybrybey%


25/99


Vbidenjde jb`bmdcde idrh denndrde mbery Dihvdwyrk , Dvrh #?776126(

xdhy 1

d% Denndrde ihvve obridvdrjde bvyhmdvh vbwbryh wkybevh wbead`de

jdwdvhydv wrkijvh ide `dhe-`dhe k`bc jdrbed hy ybr`djvdedexd ibende odhjjbnhdyde-jbnhdyde ybrndeyen wdid jbybwdyde bvyhmdvh ybrvboy%o% Denndrde cdexd mbrwdjde rbefded ide rbefded ybrvboy odr obrcdvh`

dwdoh`d ih`djvdedjde ibende vennc-vennc%f% Denndrde cdexd mbrwdjde vdy d`dy xden ihwbrnedjde eyj

mbmodey mdedabr id`dm mb`djvdedjde yndvexd ojdembenndeyhjdeexd%

i% Jkeihvh xden ybradih yhidj vb`d` vbrdyv wbrvbe vdmd ibende xdenihrdmd`jde vbob`mexd jdrbed hy denndrde wbr` mbmh`hjh vhldy xden`~bv%

K`bc jdrbed hy idwdy ihjdydjde odc~d denndrde ojde`dc vdy-vdyexd xden

idwdy ih`djjde k`bc mdedabmbe dyd xden ybryhennh id`dm jbohadjde

mdedabmbe% Cdjhjdy denndrde did`dc mbmodey mdedabmbe id`dm

mbeab`dvjde yade xden cbeidj ihfdwdh%

O% Denndrde Wbead`de

4% Wbenbryhde Denndrde Wbead`de

Wbenbryhde denndrde wbead`de idwdy ihrdhjde k`bc obobrdwd wbe`hv

vbwbryh obrhjy1

Medeidr #488>198( mbendydjde1

Denndrde Wbead`de #vd`bv oinby( hd`dc denndrde xden mbrbefdedjdevbfdrd `bohc ybrwbrhefh ybeyden wbead`de wbrvdcdde vb`dmd wbrhkib xdendjde idyden xden ihid`dmexd mb`hwyh rbefded ybeyden abehv #jd`hydv(odrden xden djde ihad` am`dc #jdeyhydv( odrden xden djde ihad` cdrndodrden xden djde ihad` ~djy wbead`de vbryd ybmwdy #idbrdc(wbmdvdrde%

Mbery Cdevbe ide Mk~be #?7771622(1


26/99


Denndrde wbead`de #vd`bv oinby( did`dc wrkxbjvh xden mbmdy

wrdjhrdde wbead`de id`dm ehy ide vdyde mkebybr xden yb`dc ihvbyah

k`bc jkmhyb denndrde%

Id`dm denndrde wbead`de cdrv ybridwdy obobrdwd cd` wbeyhen

xden djde mbeab`dvjde jbdidde rbefded wbead`de vbfdrd ybrwbrhefh

vbwbryh1

Jdeyhydv ehy odrden dyd advd xden djde ihad`

Cdrnd ad` wbr ehy

Abehv wrkij xden djde ihad`

Ykyd` cdrnd ad`

_hefhde idbrdc wbmdvdrde wrkij

Vbfdrd vbibrcded denndrde wbead`de idwdy ihndmodrjde vbodndh obrhjy1

_befded jdeyhydv odrden+advd xden djde ihad` SSS ehy

_befded cdrnd ad` wbr ehy odrden+advd _w SSS

Ykyd` cdrnd ad` odrden+advd _w SSS

Obrhjy heh ihvdahjde fkeykc denndrde wbead`de odnh wbrvdcdde xden mbead`

vdy abehv wrkij%


27/99


Ydob` ?%4

YCB EK_YKE FKMWDEX

Denndrde Wbead`de

Reyj Ydce xden Obrdjchr 64 Ibvbmobr 48O

Jbybrdende Jdryd` Ykyd`

4 ? 6 9

Wbrjhrdde Wbead`de id`dmehy

377 >77 877 377 6%?77

Cdrnd ad` wbr ehy s)37 S)37 s)37 s)37 s)37

Ykyd` Wbead`de )


28/99


jbohadjvdedde id`dm denndrde mbrb|hvh denndrde ide mbexdrdejde yheidjde

wbrodhjde dydv ded`hvhv deydrd denndrde ide rbd`hvdvhexd%

Ihyhead idrh whcdj-whcdj xden idwdy ybr`hody id`dm wrkvbv wbexvede

denndrde heij mdjd ybridwdy 6 mbykib xden ihjbmjdjde k`bc Dyjhevke

#?77419>2( xdhy1

4% Dyckrhyh|b Oinbyhen

?% Wdryhfhwdyh|b Oinbyhen

6% Fkev`ydyh|b Oinbyhen

Dyckrhyh|b Oinbyhen mbrwdjde wbeibjdyde idrh dydv jb od~dc #Ykw-Ik~e

Dwwrkdfc( id`dm wbexvede denndrde% Id`dm mbykib heh od~dcde yhidj

ihmheyd jbhjyvbryddeexd id`dm wbexvede denndrde wbrvdcdde mb`dhejde

dydvde `denven mbebydwjde denndrde ybrvboy% Jbodhjde mbykib heh did`dc

wrkvbv wbexvede denndrde id`dm wbrvdcdde djde obrad`de ybwdy wdid vdvdrde

ide `bohc blhvhbe vbryd mbmenjhejde didexd jkkrihedvh ihdeydrd ehy-ehy id`dm

wbrvdcdde% Vbidenjde jb`bmdcde idrh mbykib heh deydrd `dhe dydvde menjhe

vdad yhidj mbenbydch ibende wdvyh ydrnby xden vbvdh eyj vdy ehy wbrvdcdde

ybrybey vbryd jrdenexd mkyh|dvh ide jkmhymbe yade xden ihdenndrjde xden

ihvbodojde k`bc jbyhdidde wdryhvhwdvh jdrxd~de id`dm wbebeyde denndrde%

Wdryhfhwdyh|b Oinbyhen mbrwdjde mbykib wbexvede denndrde ihmded

dydvde ide od~dcde vbfdrd obrvdmd mbebydwjde denndrde wbrvdcdde mb`d`h

wrkvbv wbendmoh`de jbwyvde obrvdmd #Akhey Ibfhvhke-mdjhen Wrkfbvv(% Mbykib

heh mbmobrhjde wbendrc wkvhyhl ybrcdidw mkyh|dvh jdrxd~de jdrbed wbebrhmdde

jdrxd~de xden `bohc obvdr ybrcdidw yade xden ihdenndrjde mbexbodojde


29/99


jkmhymbe wbrvbkrdende xden `bohc yhennh eyj mbefdwdh yade ybrvboy ide

wdryhvhwdvh id`dm wbexvede denndrde mbencdvh`jde wbryjdrde helkrmdvh xden

blbjyhl deydrd whcdj wb`djvded denndrde ide dydvde vbchennd ybridwdy wbmdcdmde

xden `bohc ab`dv ybeyden yndv ide wbjbradde xden djde mbrbjd `djjde%

Fkev`ydyh|b Oinbyhen mbrwdjde mbykib wbexvede denndrde ihmded

od~dcde ihmheyd eyj mbeihvjvhjde wbeidwdy mbrbjd mbenbedh denndrde

ybydwh yhidj ybradih wrkvbv wbendmoh`de jbwyvde obrvdmd% Dydvde cdexd

mbmheyd wbeidwdy idrh od~dcde ybydwh hd ybydw mbebydwjde denndrde vbfdrd

vbeihrh ibende dyd ydewd mbmwbryhmodenjde mdvjde idrh od~dcdeexd%

Wbexvede denndrde mbery Cdrdcdw #?774132( ahjd ihyhead idrh vbnh mded

denndrde m`dh ihvve mdjd ihobidjde dydv1

d% D Wrhkrh

o% D Wkvybrhkrh

f% Wrdnmdyhv

Wbmodnhde ybrvboy ihab`dvjde vbodndh obrhjy1

d% D Wrhkrh

Id`dm mbykib heh wbexvede denndrde wbead`de ihm`dh idrh wbebydwde

denjd `dod xden ihhenhejde k`bc wbrvdcdde eyj wbrhkib ybrvboy `d`

ihhjyh ibende bvyhmdvh jdeyhydv wbead`de vbryd bvyhmdvh cdrnd wbrehy

wrkij xden mbmenjhejde wbrvdcdde mbefdwdh `dod xden yb`dc

ihybydwjde vbob`mexd%

o% D Wkvybrhkrh


30/99


Id`dm mbykib heh wbexvede denndrde ihm`dh idrh wbenchyende

bvyhmdvh jdeyhydv wbead`de cdrnd wbrehy wrkij ohdxd ide `dhe-`dhe%

Vbyb`dc wbenchyende jkmwkebe ybrvboy jbmihde wbrvdcdde djde

mbenchyen bvyhmdvh am`dc `dod obridvdrjde wbenchyende ihid`dm

denndrde wbead`de%

f% Wrdnmdyhv

Id`dm mbykib heh wbexvede denndrde wbead`de ide wrkxbjvh `dod

ihybydwjde obridvdrjde wbend`dmde mdvd `d`%

6% Ldjykr-ldjykr Xden Mbmwbendrch Wbexvede Denndrde Wbead`de

Wbead`de mbrwdjde aen ykmodj id`dm mbefdwdh yade wbrvdcdde eyj

mbefdrh `dod xden kwyhmd`% Jbvd`dcde id`dm wbexvede denndrde wbead`de

djde mbendjhodyjde denndrde xden `dhe and mbeadih vd`dc% Wbexvede

denndrde ihidc`h ibende wbmodyde rdmd`de #lkrbfdvy( wbead`de ibende

mbmwbryhmodenjde ldjykr-ldjykr xden idwdy obrwbendrc ybrcdidw wbead`de%

Medeidr #488>127( mbeab`dvjde ldjykr-ldjykr xden cdrv ihwbrcdyhjde id`dm

wbexvede denndrde wbead`de vbfdrd ndrhv obvdr idwdy ihobidjde mbeadih id

jb`kmwkj xdhy 1

4( Ldjykr-ldjykr heybre xdhy idyd helkrmdvh ide wbend`dmde xden ybridwdyih id`dm wbrvdcdde hy vbeihrh% Ldjykr-ldjykr ybrvboy deydrd `dhe1

d( Wbead`de ydce-ydce xden `d` mb`hwyh odhj jd`hydv jdeyhydvcdrnd ~djy mdwe ybmwdy #idbrdc( wbead`deexd%

o( Jbohadjvdedde wbrvdcdde xden obrcoende ibende mdvd`dcwbead`de vbwbryh wbmh`hcde vd`rde ihvyrhovh wbmh`hcde mbihd-mbihd wrkmkvh fdrd #mbykib( wbebydwde cdrnd ad` idevbodndhexd%

f( Jdwdvhydv wrkijvh xden ihmh`hjh wbrvdcdde vbryd jbmenjhedewbr`dvdeexd ih ~djy xden djde idyden%


31/99


i( Ybednd jbrad xden ybrvbihd odhj am`dcexd #jdeyhydyhl( mdwejbyrdmwh`de ide jbdc`hdeexd #jd`hydyhl( vbryd jbmenjhedewbenbmodendeexd ih ~djy xden djde idyden%

b( Mkid` jbrad xden ihmh`hjh wbrvdcdde vbryd jbmenjhedewbedmodcdeexd ih ~djy xden djde idyden%

l( Ldvh`hydv-ldvh`hydv `dhe xden ihmh`hjh wbrvdcdde vbryd jbmenjhedewbr`dvdeexd ih ~djy xden djde idyden%

?( Ldjykr-ldjykr bjvybre xdhy idyd helkrmdvh ide wbend`dmde xden ybridwdyih`dr wbrvdcdde ybydwh mbmwexdh wbendrc ybrcdidw denndrdewbead`de wbrvdcdde% Ldjykr-ldjykr ybrvboy deydrd `dhe obrwd1

d( Jbdidde wbrvdhende ih wdvdr%o( Wkvhvh wbrvdcdde id`dm wbrvdhende%f( Yhenjdy wbencdvh`de wbeiij%i( Yhenjdy wbencdvh`de mdvxdrdjdy%b( B`dvyhvhydv wbrmheydde ybrcdidw cdrnd odrden xden ihcdvh`jde

wbrvdcdde #ibmdei b`dvyhfhyx( xden ybrydmd djdembmwbendrch id`dm mbrbefdedjde cdrnd ad` id`dm denndrdewbead`de xden ihvve%

l( Dndmd didy-hvyhdidy ide jbohdvdde-jbohdvdde mdvxdrdjdy%n( Obrodndh jbohadjvdedde wbmbrheydc odhj ih ohiden wk`hyhj

bjkekmh vkvhd` oidxd mdwe jbdmdede%c( Jbdidde wbrbjkekmhde edvhked` mdwe heybredvhked`%h( Jbmdade ybjek`knh odrden-odrden vovyhyvh vb`brd jkevmbe

ide jbmenjhede wbrodcdeexd ide vbodndhexd%

9% Wbrdmd`de Wbead`de

_dmd`de wbead`de xden djrdy djde mbmody vdy denndrde wbead`de

idwdy obrlenvh ibende odhj% Wbrdmd`de heh obrjdhyde ibende wkybevh wbead`de

wbrvdcdde ide odnhde wdvdr xden idwdy ihfdwdh wbrvdcdde% Wbr` ihjbydch

vbob`mexd hvyh`dc wbrbefdedde wbead`de ibende rdmd`de wbead`de mbrwdjde

id cd` xden obrobid% ^d`dwe jbidexd vd`hen obrjdhyde ybydwh mdvhen-mdvhen

mbmwexdh wbrobidde yade xden ab`dv% _dmd`de #lkrbfdvy( ojde mbrwdjde

rbefded mb`dhejde vdy wbrexdydde ide+dyd wbedjvhrde ybrjr idrh jbdidde ih

mdvd idyden ybeyden wkjkj ybrybey #mhvd`exd wbeidwdyde wbead`de( obridvdrjde

vdy dyd `bohc dvmvh xden ab`dv%


32/99


M`xdih #?7741984( mbeab`dvjde jdrdjybrhvyhj rdmd`de vbfdrd jbvb`rcde

vbodndh obrhjy1

4% _dmd`de idwdy ihexdydjde id`dm vdyde jbdende dyd id`dm vdyde

vb`dhe jbdende%?% _dmd`de idwdy mbefdjw obrodndh mdfdm adenjd ~djy%6% Wbexvede rdmd`de yhidj obrydennen ad~do eyj mbefdwdh cdvh` xden

ihrdmd`jde%9% _dmd`de yhidj mbmbr`jde wbrvbyade idrh whcdj xden mbmh`hjh

~b~beden xden `bohc yhennh%2% _dmd`de djde vb`d` ihmjydchrjde #widyb( ahjd helkrmdvh odr

mbeeajjde wbrodcde jkeihvh%12?( obridvdrjde vhldy eyj

mb`djjde wbedjvhrde-wbedjvhrde ybrvboy idwdy ihobidjde mbeadih id mbykib

xdhy1

4% Obrvhldy jd`hydyhl #Kwhehke Mbycki( hd`dc fdrd wbedjvhrde xdenmbehyhjobrdyjde wdid wbeidwdy vbvbkrden% Fdrd wbedjvhrde heh mbmh`hjhjb`bmdcde jdred odexdj ih~dredh ibende wbeidwdy xden obrvhldyvoxbjyhl vbchennd cdvh` ydjvhrdeexd mbeadih ihrdnjde%Obobrdwd fdrd wbedjvhrde xden obrvhldy jd`hydyhl heh deydrd `dhe1

d% Wbeidwdy whmwhede odnhde wbead`de #bsbfyh|b kwhehke(%o% Wbeidwdy wbyndv wbead`de #vd`bvmde(%f% Wbeidwdy jkevmbe #mb`d`h wbeb`hyhde wdvdr(%

?% Obrvhldy jdeyhydyhl #vydyhvyhfd` mbycki( hd`dc fdrd wbedjvhrde xdenmbehyhjobrdyjde wdid wbrchyende-wbrchyende denjd ibendembennedjde obrodndh mbykib vydyhvyhjd% Jb`bmdcde idrh mbykib heh hd`dcdidexd cd`-cd` xden yhidj idwdy ihjr vbfdrd jdeyhydyhl vbwbryh vb`brdide jbohdvdde jkevmbe yhenjdy wbeihihjde ide fdrd obrwhjhrmdvxdrdjdy%

Mbykib xden obrvhldy jdeyhydyhl k`bc Edldrhe #?7741?9( idwdy ih`djjde ibende

obobrdwd fdrd deydrd `dhe1


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4% Ded`hvhv Yrbei xden ybrihrh idrh1

d% Mbykib Jdirdy Ybrjbfh` #@bdvy Vtdrb Mbycki(o% Mbykib Mkmbe #Mkmbey(f% Mbykib Jdirdy #Ded`hvhv Yrbei Ndrhv @benjen(

?% Vydeidr Jbvd`dcde Lkrbfdvyhen6% Ded`hvhv _bnrbvh #_bnrbvvhke Ded`xvhv(

d% Ded`hvhv Yrbei #Yrbei Ded`xvhv(

Yrbei mbrwdjde nbrdjde `dmode obradenjd wdeaden ide fbeibren mbea jbvdy

drdc mbedhj dyd mbere% Ded`hvhv yrbei xden idwdy ihwbrnedjde vbwryh #4( mbykib `dvy

vtdrb #mbykib jdirdy ybrjbfh`( #?( mbykib mkmbe ide #6( mbykib jdirdy #ded`hvhv

yrbei ndrhv `benjen(% Mbykib jdirdy ybrjbfh` ide mbykib mkmbe ihvboy mbykib yrbei

ndrhv `rv%

Mhvd`exd idyd wbead`de vv idrh WY% Vbibrcded 2 ydce xdhy ydce ?77?

?776 ?779 ?77< mdvhen-mdvhen 467 ehy 492 ehy 427 ehy 47 ehy%

Ded`hvhv yrbei ndrhv `rv ybrihrh dydv mbykib jdirdy ybrjbfh` ide mbykib mkmbe xden

idwdy ihrdhjde vbodndh obrhjy%

Mbykib jdirdy ybrjbfh` #@bdvy Vtdrb Mbycki(

_dmd`de wbead`de ibende mbennedjde mbykib heh idwdy ihchyen ibende

rmv 1

X = d * oS


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9 ?772 47 9 4<


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9 ?772 4


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X = d * o S

X = 46? * 47 S

Ydob` ?%2%

Vydeidr Jbvd`dcde Wbrdmd`de Mbykib Jdirdy Ybrjbfh`

Ydce S D Os _dmd`de Wbead`de

?77? 7 46? 7 46? * 7 = 46?

?776 4 46? 47 46? * 47 = 49?

?779 ? 46? ?7 46? * ?7 = 42?

?772 6 46? 67 46? * 67 = 4


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# ( eXSVJW 1?

=

92,?2167 =

Mbery mbykib jdirdy #mbykib yrbei ndrhv `benjen( wbrvdmdeexd 1

X = d * oS * f #S(?

X = 42696 * 47 s 7>4 #S(?

Ydob` ?%>

Vydeidr Jbvd`dcde Wbrdmd`de Mbykib Jdirdy

Ydce S D Os fS

_dmd`de Wbead`de

?77? -? 42696 -?7 -?39 42696 ?7 ?39 = 46728

?776 -4 42696 -47 -7>4 42696 47 7>4 = 49?>?

?779 7 42696 7 7 42696 7 7 = 42696

?772 *4 42696 *47 -7>4 42696 * 47 7>4 = 4


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??32>8Vmobr1 M% Edldrhe Wbendenndrde Wbrvdcdde Bihvh _b|hvh Adjdryd Vd`bmod Bmwdy?779 cd` 92%

# ( = eXSVJW 1?

= 49,?2132>8,?? =

Adih ibende mbykib yrbei ndrhv `rv eh`dh VJW ?92 `bohc obvdr idrhwdid ibende mbybi

ndrhv `benjen xd mbmwexdh eh`dh VJW ?49% k`bc Jdrbed hy ibende mbykib ndrhv

`benjen `bohc vbvdh eyj rdmd`de wbead`de wbrvdcdde vv WY% Vbibrcded%

o% Ded`hvhv Jkrb`dvh

_dmd`de wbead`de ibende mbykib vydyhvyhf djde `bohc `benjdw dwdoh d ihydmodc

ibende ded`hvhv jkrb`dvh% Ded`hvhv jkrb`dvh ihwdjdh eyj mbenbydch coende vbodo

djhody deydrd obobrdwd |drhdo`b% Wbrodcde yhenjdy wbead`de xden djde ybradih yhidj

cdexd ihybeyjde k`bc wbead`de ybydwh and k`bc ldfykr `dhe mhvd`exd wbead`de vv

ihybeyjde k`bc ldfykr wbead`de ohvfhy vv wbead`de j`hy vbwdy ihybeyjde k`bc

ldfykr wbead`de vbwdy% Wrkij j`hy vbwdy xden wbead`deexd obrndeyen wdid

wbead`de wrkij vbwdy ide wbead`de vv ihybeyjde k`bc wbead`de ohvfhy vv mdjd

wrkij j`hy vbwdy ide vv ihvboy ibende wrkij wbrmheydde mbere%

Lkrm`d #rmv( xden idwdy ihwbrnedjde id`dm ded`hvhv jkrb`dvh obrwd mbykib

jdirdy ybrjbfh` vbodndh obrhjy 1

X = d * oS


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o =# (

??

SSe

XSXSe

d =e

SoX

e = Am`dc idyd xden ihded`hvhv

d = am`dc wdvden kovbr|dv

o = jkblhvhbe

Dwdoh`d S = Wbead`de ohvjyh vv |drhdo`b obodv #heibwbeibey(

X = Wbead`de vv |drhdo`b ybrndeyen #ibwbeibey(

Ydob` ?%8

Ded`hvhv Jkrb`dvh Mbykib Jdirdy Ybrjbfh`

Ydce S X SX ? X

SS

XX

SS

XX

SS

?

XX?

?77? 6 467 68 8 4 > 4 98

?779 2 427 >27 ?2 ??%277 7 -? 7 7 9

?772 < 4%??2 4 *46 46 46 4 4>7 4%487 98 ?3%877 ? *6< 6< 9 6?9

?2 >


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Jbmihde coende vd`hen jbybrndeyende deydrd jbid |drhdo`b xdhy wbead`de

vv ide wbead`de ohvfhy vv cdrv ihah ibende jkblhvhbe jkrb`dvh% Jkblhvhbe jkrb`dvh

mbeeajjde denjd jrden `bohc idrh vdy% Obrdryh wbendrc |drhdo`b obod #S( ybrcdidw

|drhdo`b ybrndeyen #X( did`dc obvdr yhidj wbi`h dwdjdc jkblhvhbe jkrb`dvh hy wkvhyhl

dyd ebndyh|b% Dwdoh`d jkrb`dvh ybrvboy wkvhyhl obrdryh vbmdjhe obvdr #S( vbmdjhe jbfh`

#X(% vbod`hjexd oh`d jkrb`dvh ybrvboy ebndyh|b obrdryh vbmdjhe obvdr #S( vbmdjhe jbfh`

#X( dyd vbmdjhe jbfh` #S( vbmdjhe obvdr #X(% Jd`d jkblhvhbe jkrb`dvh mbeibjdyh ek`

obrdryh wbendrc idrh |drhdo`b ybrvboy jbfh` vbjd`h%

Ydob` ?%47

Wbendrc Jkblhvhbe Jkrb`dvh

Jkblhvhbe Jkrb`dvh #_( Ydlvhrde

07?7 Vdendy `bmdc idwdy ihdodhjde

7?7-797 @bmdc

797-7>7 Fjw

7>7-787 Jdy

787-477 Vdendy jdy

Vmobr1 M% Edldrhe Wbendenndrde Wbrvdcdde Bihvh _b|hvh Adjdryd Vd`bmod Bmwdy?779 cd` 92%

_mv jkblhvhbe jkrb`dvh #_( vbodndh obrhjy 1

832,7(>


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??

#(#

=

XXSS

XXSS_

832,7767%447

477 ==S

_

K`bc jdrbed jkblhvhbe jkrb`dvh wkvhyhl 7832 mbeibjdyh denjd 4 obrdryh wbendrc

wbead`de okvjhy vv vdendy obvdr ybrcdidw wbead`de vv% Dwdoh`d wbead`de ohvfhy

vv mbehenjdy mdjd wbrmheydde djde vv mbehenjdy vbod`hjexd dwdoh`d wbead`de

ohvfhy vv mbere obrdryh wbrmheydde djde vv mbere% Cd` ybrvboy ybr`hcdy wdid

ydce ?779 wbead`de ohvfhy vv vbodexdj 2 ehy mdjd wbead`de vv vbodexdj 427

ehy% Jbmihde wdid ydce ?772 yhenjdy wbead`de ohvfhy vv mbehenjdy idrh 2 ehy

mbeadih < ehy xden mbendjhodyjde wbead`de vv and mbehenjdy idrh 427 ehy mbeadih

4


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ihvboy ibende jkmhyb denndrde% Jkmhyb denndrde and obryndv eyj mb`djjde

wbrodhjde-wbrodhjde xden ihwbr`jde obridvdrjde `dwkrde wb`djvdedde denndrde xden

ihobrhjde% Obridvdrjde fkeykc vbob`mexd idwdy ihvve denndrde wbead`de vv eyj

ydce ?77>%

Ydob` ?%44WY% Vbibrcded

Wbead`de vv wbrhkib ?77?-?772 22 467

?776 >7 >2 492

?779 >2 >2 427

?772 87 >2 47Am`dc 682 6


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Obridvdrjde rdmd`de wbead`de xden yb`dc ih`djjde vbob`mexd wdid ydce ?77>

ihrdmd`jde wbead`de vv vbodexdj 43? ehy ybrodnh dydv 1

Mbide 1 ?+6 s 43? = 4?4 ehy

Vhdeydr 1 4+6 s 43? = ehy( s _w ?2%777 = _w 9?2%777

F 1

Vhdeydr 1

#93" s ?9 = 4? ehy( s _w 67%777 = _w 6


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Wrkij D 1 27" s 7%777

F 1 #2?" s 4? = < ehy( s _w 62%777 = _w ?47%777

Ykyd` H 1 64 Rehy _w 377%777

Wbead`de Vbmbvybr HH 1

Wrkij D 1 #93" s 64 = 42 ehy( s _w ?7%777 = _w 677%777

O 1 #93" s 43 = 8 ehy( s _w 67%777 = _w ?>7%777

F 1

Idbrdc

wbead`de ide

abehv wrkij

#93" s 4? = < ehy( s _w 62%777 = _w ?47%777

Ykyd` H 1 27 Rehy _w >37%777

Vbyb`dc mbmody wbrchyende wbead`de eyj mdvhen-mdvhen idbrdc wbead`de mdjd

ihvve denndrde wbead`de vbfdrd jbvb`rcde vbodndh obrhjy 1

Ydob` ?%4?

WY% Vbibrcded

Denndrde Wbead`de

Vbmbvybr H , HH wbrhkib ydce ?77>

Vbmbvybr Vbydce

H HH


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Rehy _w Rehy _w Rehy _w

Mbide

D 6? 937%777 ?8 962%777 2%777 4> 9?2%777 6< 877%777

F 4? 67%777 8 ?>7%777 43 297%777

F < ?247%777 < ?47%777 4? 9?7%777

Ykyd` HH 64 377%777 67 >37%777


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4% Vb`hvhc dyd |drhdev jdeyhydv wbead`de #vd`bv tdeyhyx |drhdefb(%

?% Vb`hvhc dyd |drhdev cdrnd ad` #vd`bv wrhfb |drhdefb(%

Jbid jdybnkrh heh idwdy ihab`dvjde vbodndh obrhjy1

4% Vb`hvhc dyd |drhdev jdeyhydv wbead`de #vd`bv tdeyhyx |drhdefb(%

Vb`hvhc heh ybradih jdrbed didexd wbrobidde deydrd am`dc ehy wbead`de xden

ihrbefdedjde vbob`mexd ibende am`dc ehy wbead`de xden ybrbd`hvdvh%

Vb`hvhc heh idwdy ihndmodrjde vbfdrd vbibrcded vbodndh obrhjy 1

Jdeyhydv wbead`de djyd` s cdrnd ad` vydeidr _w SSS

Jdeyhydv wbead`de vydeidr s cdrnd ad` vydeidr _w SSS

?% Vb`hvhc dyd |drhdev cdrnd ad` #vd`bv wrhfb |drhdefb(%

-

\drhdev jdeyhydv wbead`de _w SSS

Vb`hvhc heh ybradih jdrbed didexd wbrobidde deydrd cdrnd ad` wbr ehy xden

ihrbefdedjde vbob`mexd ibende cdrnd ad` wbr ehy xden ybrbd`hvdvh%

Vb`hvhc heh idwdy ihndmodrjde vbfdrd vbibrcded vbodndh obrhjy 1

Jdeyhydv wbead`de djyd` s cdrnd ad` djyd` _w SSS

Jdeyhydv wbead`de djyd` s cdrnd ad` vydeidr _w SSS

Idbrdc

wbead`de ide

abehv wrkij

-

\drhdev cdrnd wbead`de _w SSS

Obridvdrjde fkeykc vbob`mexd `dwkrde jhebrad vbmbvybr wbrydmd eyj wbead`de vv

WY% Vbibrcded 1

Ydob` ?%46

WY% Vbibrcded

@dwkrde Jhebrad Vbmbvybr H Ydce ?77>

Djyd` Denndrde Wbexhmwdende

Mbeneyenjde

#Mbrnhjde(

Rehy _w Rehy _w Rehy _w


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Mbide

D 97 %277

F 47 ?32%777 4? 62%777

Ykyd` H %277 %277

Vhdeydr

D ?2 277%777 4< 6?7%777 8 437%777

O 47 647%777 8 ?>7%777 4 97%777

F 47 627%777 < ?47%777 9 497%777

Ykyd` HH 92 4%4


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\drhdev cdrnd

Eh`dh wbrobidde ybrvboy djde ihchyen vbodndh obrhjy1

VC = #C_-CD(% J_

Jbybrdende 1

VC 1 Vb`hvhc Cdrnd

C_ 1 Cdrnd _bd`hvdvh

CD 1 Cdrnd Denndrde

J_ 1 Jdeyhydv _bd`hvdvh

Obridvdrjde fkeykc ih dydv idwdy ihchyen |drhdev cdrnd eyj o`de Adedrh vbodndh

obrhjy 1

Cdrnd _bd`hvdvh did`dc vbobvdr _w%


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Didexd vydeidr |drhdev xden yb`dc ihybydwjde vbob`mexd djde mbencbmdy

~djy id`dm mbended`hvhv wbexhmwdende xden ybradih% Vydeidr |drhdev xden ihnedjde

idwdy ihexdydjde id`dm mdyd den mdwe wbrvbeydvb% Mhvd`exd wbrvdcdde

mbebydwjde vydeidr |drhdev vbobvdr 42" idrh denndrde wbead`de dryhexd |drhdev

wbead`de ihdydv 42" ihdenndw mdybrhd` ide djde ihded`hvhv `bohc `deay #ihhe|bvyhndvh(

vbidenjde ihod~dc 42" yhidj djde ihded`hvhv `bohc `deay% Ibende fdrd ibmhjhde idwdy

ih`djjde ded`hvhv |drhdev wbead`de ibende fbwdy ide wbrodhjde dyd wbehenjdyde idwdy

ih`djjde ibende fbwdy w`d% Ybydwh ahjd |drhdev mbrnhjde xden obrvhldy yhidj mdybrhd`

mdvhc ybradih ih wbrhkib-wbrhkib obrhjyexd mdjd wbexbodo |drhdev cdrv ihwbrhjvd

jdrbed |drhdev ybrvboy idwdy mbeadih vhnehlhjde id`dm adenjd wdeaden%

Obobrdwd cd` xden wbr` ihwbryhmodenjde mbery ^b`vfc #?777198>( id`dm

mbmwb`dadrh ide mbenb|d`dvh |drhdev eyj mbebeyjde vbodo xden mbeidvdrhexd

did`dc vbodndh obrhjy 1

4% \drhdev yhidj mdybrhd`%?% \drhdev ihvbodojde k`bc jbvd`dcde wb`dwkrde% Vdvdrde xden ihrbefdedjde

dyd ihdenndrjde ide idyd djyd` xden ihvbihdjde k`bc ibwdrybmbe djeydevhcdrv ihwbrhjvd jbobedrdeexd% Vbodndh fkeykc fdydyde djeydevh yennd` xdenmbexbodojde wdid wvdy ydennen ad~do xden vd`dc idwdy mbexbodojde|drhdev xden yhidj mbeneyenjde ih vdy wvdy ydennen ad~do ide |drhdevxden mbeneyenjde ih wvdy ydennen ad~do xden `dhe%

6% \drhdev xden ihvbodojde k`bc jbwyvde jcvv mdedabmbe% Reyjmbehenjdyjde blhvhbevh dyd eyj mbencdidwh jbmenjhede ybrybeymdedabmbe vbrhen mbmody jbwyvde xden mbexbodojde didexd |drhdev%Vbodndh fkeykc ihwyvjde eyj mbedhjjde ndah eyj mbencdidwh vdcdwbvdhen eyj mbedrhj jdrxd~de jefh dyd eyj mbedendeh wrkxbjwbrhj`dede jcvv xden yhidj ihrbefdedjde vbob`mexd% Jbwyvde obodvvbwbryh hy djde mbencdvh`jde |drhdev xden ih`dwkrjde% \drhdev abehv heh cdrvihhibeyhlhjdvh vbjd`h ihhibeyhlhjdvh ohdvdexd mbrbjd yhidj mbmbr`jdewbeb`hyhde `bohc `deay% Oh`d jbwyvde yb`dc ihody yb`dc ihvdidrh didexdwbexhmwdende xden yb`dc ybradih%

9% Odexdj |drhdev xden idwdy ihab`dvjde id`dm cd` idmwdj idrh ldjykr xdenyhidj idwdy ihjbeid`hjde xden ihhibeyhlhjdvh% Mhvd`exd vbwbryh jbrnhde jdrbedybradihexd odidh%


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2% \drhdev xden yhidj ihjbydch wbexbodoexd cdrv mbeadih wbrcdyhde dmd idecdrv ihvb`hihjh vbfdrd yb`hyh% Ibende jdyd `dhe mdedabr cdrv mbmobrhjdewbrcdyhde jcvv jbwdid |drhdev xden mbmoycjde wbeab`dvde% Heh did`dcwbenbfd`hde xden ohdvdexd mbmbr`jde yheidj `deay%

Reyj mbexb`hihjh wbexbodo |drhdev ^b`vfc #?7771983( mbeab`dvjde obobrdwd

fdrd xden idwdy ih`djjde deydrd `dhe1

4% Mbendidjde wbrybmde ibende mdedabr wvdy wbrydennenad~dode idewbexb`hd vbryd jdrxd~de `dheexd id`dm wvdy wbrydennenad~dodeybrvboy%

?% Mbendidjde ded`hvhv vhydvh jbrad ybrmdvj drv jbrad jkkrihedvhdjyh|hydv jbblbjyhlde wbexb`hdde ide jbdidde mm `dheexd%

6% Wbendmdyde `denven%

9% Wbexb`hihjde ih ybmwdy k`bc mdedabr `heh%2% Wbexb`hihjde k`bc jb`kmwkj vydll wbrvdcdde obridvdrjde ydennenad~do%

% Wbeb`hyhde jcvv%3% Ded`hvhv |drhdev%

Ded`hvhv |drhdev heh mbefdjw ded`hvhv mdybmdyhv idrh id abehv idyd xden

obryade eyj mbenbydch wbexbodo ybradihexd |drhdev% Cdvh` ded`hvhv dydv |drhdev xden

ybradih djde ihvdahjde id`dm obeyj `dwkrde ded`hvhv |drhdev k`bc odnhde djeydevh%

@dwkrde heh jbmihde djde ihvdmwdhjde jbwdid whcdj mdedabmbe wefdj xden djde

mbennedjdeexd id`dm mbenb|d`dvh jhebrad odnhde wbead`de% Adenjd ~djy wb`dwkrde

jbwdid whcdj mdedabmbe wefdj vbodhjexd ih`djjde vbvbrhen menjhe mhvd`exd

ih`dwkrjde mhehmd` vbjd`h vbo`de% Cd` heh ihwbr`jde eyj mbenbeid`hjde dndr

wbexhmwdende xden ybradih idwdy vbnbrd ihibybjvh ide yhidj obr`deay `dmd vbryd idwdy

`denven ihyheidj`deayh%

I% Ded`hvhv Denndrde Wbead`de Id`dm Mbenb|d`dvh Jhebrad


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Wbrdede denndrde k`bc O`kfcbr id`dm ojexd #?7771627( mbendydjde

Denndrde vb`dhe vbodndh rbefded kwbrdvh mbmwexdh wbrde wbeyhen id`dmwbend`kjdvhde vmobr idxd wbenjkkrihedvhde kwbrdvh ybrmdvj id`dmwbenhibeyhlhjdvhde wbmokrkvde mbenjkmehjdvhjde ide mbenbvdcjde yheidjde

mbmkyh|dvh ide mbendrdcjde wbenhmw`bmbeydvhde mbeadih wbikmde eyjwbenbeid`hde kwbrdvh ided wbenb`k`dde d`hrde jdv vbryd vbodndh jrhybrhd id`dmb|d`dvh jhebrad%

Vhmdmkrd #?77716( mbexdydjde

Vd`dc vdy fdrd eyj mbenjr mdybrhd`hydv hd`dc ibende mbmodnh |drhdevibende ohdxd vydeidr% \drhdev xden `bohc jbfh` idrh 2" ihdenndw yhidj mdybrhd`#hmmdybrhd`(% \drhdev vbobvdr 47" menjhe `bohc idwdy ihybrhmd eyjwbrvdcdde xden mbebrdwjde vydeidr xde jbydy ihodeihenjde ibende |drhdev 2"eyj wbrvdcdde xden mbebrdwjde vydeidr xden `kenndr%


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Mdedabmbe idwdy mbmodcdv dwdoh`d |drhdev xden ybradih ybrv-mbebrv

mbeibjdyh odydv xden ihyk`brhr vbyhdw ydceexd jdrbed jbmenjhede vydeidr xden

ihnedjde k`bc wbrvdcdde vidc vden ide cdrv ihodc% Id`dm mbebyjde vydeidr

mdedabmbe cdrv mbendjh odc~d obvdrde rb`dyh|b idrh vdy |drhdev mbrwdjde cd`

xden `bohc wbeyhen ihodeihenjde ibende eh`dh mdyd den xden ihnedjde% Ahjd |drhdev

xden ybradih yhidj idwdy ihjbeid`hjde k`bc mdedabr mdjd mdedabr ybrvboy yhidj idwdy

mbendmoh` yheidj `deay% Vb`dhe hy dwdoh`d vbkrden mdedabr vdendy jcd~dyhr odcjde dydv

|drhdev xden vdendy jbfh` mdjd djde mbencdmody ide ojdeexd mbehenjdyjde blhvhbevh

kwbrdvh%

Obridvdrjde fkeykc vbob`mexd vb`hvhc vbobvdr _W% 42%77777 ide

mbrwdjde |drhdev xden mdybrhd` xdhy vbobvdr ?4" z #_w% >2%77777+ _w% 6


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xden ojde mbrwdjde ydennen ad~doexd% Vb`dhe hy wbrydennenad~dode xden

ihobrhjde and cdrv vbvdh ibende mbykib wbexvede denndrde wbead`de xden

ih`djjde% Dwdoh`d wbexvede denndrde wbead`de wdid wbrvdcdde ih`djjde ibende

dyckrhydyh|b oinbyhen #ykw ik~e( mdjd xden wd`hen obrydennen ad~do did`dc

whmwhede jdrbed od~dcde yhidj ihhjyvbrydjde id`dm wbexvede denndrde ybrvboy

od~dcde cdexd obrydennen ad~do eyj mb`djvdedjde denndrde xden yb`dc ihybydwjde

whmwhede% Dwdoh`d ihnedjde fkev`ydyh|b oinbyhen #okyykm w( mdjd od~dcde

mbmh`hjh ydennen ad~do ~d`dwe vbihjhy dydv |drhdev xden ybradih jdrbed denndrde

ihvve obridvdrjde wbeidwdy idrh wdrd od~dcde+ jdrxd~de%% Dwdoh`d ihnedjde

fkev`ydyh|b oinbyhen #ykw ik~e okyykm w( mdjd odhj dydvde mdwe od~dcde djde

mbmobrhjde wbrydennenad~dode dydv wbexhmwdende xden ybradih jdrbed dydvde ide

od~dcde vdmd-vdmd ybr`hody wbec id`dm wbexvede denndrde wbead`de%

\drhdev wbead`de xden ybradih idwdy ihvbodojde k`bc ldjykr-ldjykr xden idwdy

ihjbeid`hjde #fkeyrk``do`b( dyd ihvboy and ldjykr heybred` dydwe xden yhidj idwdy

ihjbeid`hjde #efkeyrk``do`b( dyd idwdy ihvboy ibende ldjykr bjvybred`% K`bc jdrbed hy

|drhdev wbead`de xden mbeneyenjde ob`m ybey mbefbrmhejde wrbvydvh xden odnv

obnhy and |drhdev xden mbrnhjde ob`m ybey mbefbrmhejde mdedabr yhidj

obrwrbvydvh% Cd` heh and xden mbrwdjde jb`bmdcde idrh wbennedde ded`hvhv |drhdev

eyj mbenb|d`dvh jhebrad mdedabmbe wbrvdcdde% Ldjykr cdrnd mhvd`exd mdedabr

wbmdvdrde vdy wbrvdcdde ybey yhidj djde idwdy mbenkeyrk` cdrnd wdvdr wrkij xden

ihwdvdrjde% Mdedabr ybrvboy cdexd idwdy mbebeyjde idrh cdvh` wrbihjvh dyd

obridvdrjde wbend`dmdeexd vbryd ldjykr `dheexd edme yhidj idwdy mbenkeyrk cdrnd ih


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wdvdr% Mdedabr wbmdvdrde `bohc idwdy mbenkeyrk` jdeyhydv idrh wrkij xden ihad`

ibende mbennedjde vyrdybnh-vyrdybnh wbmdvdrde%

Wbrodeihende deydrd cdvh` djyd` ibende denndrde ide vydeidr mbrwdjde

wbenjrde blbjyh|hydv wbenbeid`hde vb`dmd wbrhkib ybrybey ih mdvd `d` ide djde

mbmobrhjde mwde od`hj xden blbjyhl% Cdvh` idrh b|d`dvh jhebrad idwdy mbexbodojde

ih`djjdeexd rb|hvh ybrcdidw rbefded dyd yade xden yb`dc ihybydwjde dyd jdidenjd`d

cdrv ihody rbefded odr wbrodcde kwbrdvh ide wbrndeyhde wbendvde ybrcdidw

jdrxd~de dydwe mdedabr% B|d`dvh jhebrad ih`djjde eyj mbebjde wbrh`dj xden

yhidj vbmbvyhexd ide eyj mbrdenvden ide mbebndjjde wbrh`dj xden vbmbvyhexd

ihhenhejde mb`d`h mwde od`hj cdvh` jhebrad vbryd wbmobrhde wbencdrndde% B|d`dvh

jhebrad mbery M`xdih #?774194>( heh edeyhexd djde ihmdelddyjde k`bc mdedabmbe

deydrd `dhe eyj1

Mbenb`k`d kwbrdvh krndehvdvh vbfdrd blbjyhl ide blhvhbe mb`d`hwbmkyh|dvhde jdrxd~de vbfdrd mdjvhmm%

Mbmodey wbendmoh`de jbwyvde xden obrvdenjyde ibende jdrxd~de

vbwbryh1 wrkmkvh yrdevlbr ide wbmobrcbeyhde% Mbenhibeyhlhjdvh jboycde wb`dyhcde ide wbenbmodende jdrxd~de ide

eyj mbexbihdjde jrhybrhd vb`bjvh ide b|d`dvh wrknrdm wb`dyhcdejdrxd~de%

Mbexbihdjde mwde od`hj odnh jdrxd~de mbenbedh odndhmded dydvdembrbjd mbeh`dh jhebrad mbrbjd%

Mbexbihdjde vdy idvdr odnh ihvyrhovh wbencdrndde%

Didwe mbykib dyd ybjehj xden ihnedjde id`dm b|d`dvh jhebrad mdedabmbe

cd` xden ybrwbeyhen xden cdrv ihnedjde vbodndh idvdr wbeh`dhde did`dc ibende

mbmwbrvhdwjde `dwkrde jhebrad ybrcdidw denndrde vbwbryh xden ihfdeymjde obrhjy1

Ydob` ?%49

@dwkrde Jhebrad Ybrcdidw Denndrde

Hibeyhlhbr ibwdrybmbe Djyh|hydv


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Mdedabr Ekejbdende DenndrdeDjyd`Wbrvbe Denndrde

Denndrde

Ydce heh

Djyd` \drhdev Wbrhkib Vbjdrden Fdidende

denndrdebjvyrdeyj

|drhdev

Denndrde Djyd` \drhdev Wbexbodo\drhdev

Vmobr1 A% J% Vchm A% N% Vhbnb` Oinbyhen ybrabmdcde A`hv M`xdih Br`denndAdjdryd ?774 cd`% 44>

@dwkrde Denndrde mbery Vchm Vhbnb` #?7741443( cdrv mb`hwyh1

4% Wbrodeihende deydrd denjd-denjd denndrde ibende denjd djyd`exd obrhjy

wbeab`dvde dydv wbrobidde xden ybradih%

?% Wbrodeihende ibende ibwdrybmbe vbrwd%

6% Yrbei xden ybradih vb`dmd wbrhkib ~djy xden mbeadih dfde denndrde%

Reyj mbehenjdyjde jhebrad ohdvdexd djde ihhjyh ibende vxvybm rb~dri dei

wehvcmbey% Id`dm dryh dwdoh`d wbrvkeh` wbrvdcdde vbfdrd jcvv odnhde wbead`de

idwdy mbefdwdh denndrde dydv ydrnby xden yb`dc ihybydwjde dyd menjhe mb`bohch

denndrde xden yb`dc ihvve mdjd djde ihobrhjde wbencdrndde #rb~dri( vbvdh ibende

jbohadjvdedde wbrvdcdde% Vbod`hjexd dwdoh`d yhidj idwdy mbefdwdh ydrnby wbead`de

djde ihobrhjde vdejvh+ cjmde #wehvcmbey(% Id`dm mbmobrhydcjde vxvybm rb~dri

dei wehvcmbey wbrvdcdde cbeidjexd jkevhvybe% Vbchennd vbyhdw wbrvkeh` ybrwdf eyj

mb`djjde vbvdh ibende xden yb`dc ihybydwjde k`bc wbrvdcdde%_b~drixden ihobrhjde

idwdy obrwd hevbeyhl wrkmkvh jbedhjde ndah ide `dhe vbodndhexd% Obnhy and ibende


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d% Kovbr|dvh xdjeh wbendmdyde vbfdrd `denven ide mb`djjde wbenmw`de

idyd obrwd denndrde wbead`de ide rbd`hvdvh wdid vdy wbrhkib ybrybey vbryd

wrkvbir jbnhdyde xden ih`djjde k`bc odnhde wbead`de%

o% ^d~defdrd xdhy wrkvbv eyj mbmwbrk`bc jbybrdende ibende fdrd ydexd

ad~do vbfdrd `denven ihmded wbe`hv vbodndh wbedexd obrydydw mjd

`denven ibende whcdj wbrvdcdde jcvvexd jbwd`d odnhde wbead`de ide

jbwd`d odnhde jbdende vbodndh wbead~do%

?% Idyd Vbjeibr xdhy idyd xden ihwbrk`bc idrh wbrvdcdde xden mbrwdjde cdvh`

wbenk`dcde vbchennd idwdy mbeijen mdybrh wbeb`hyhde xden ihodcdv ibende

ybwdy w`d% Idyd vbjeibr ihjmw`jde ibende ybjehj ikjmbeydvh xdjeh ibende

mb`djjde wbeb`hyhde ybrcdidw ikjmbe ybry`hv wbrvdcdde xden obrcoende

ibende wbeb`hyhde%

Vmobr idyd id`dm wbeb`hyhde heh ihwbrk`bc idrh whcdj mdedabmbe wbrvdcdde

xdhy Odnhde Rmm ide Odnhde Wbead`de wdid WY% Oheyden Fkvmkv Mbide%

F% Mbykib Ded`hvhv Idyd

4% Mbykib Ibvjrhwyhl xdhy ibende mbenmw`jde idyd ibende ybjehj ~d~defdrd

xdhy ibende fdrd mb`djjde ydexd-ad~do ide ihvjvh ibende whcdj-whcdj xden

jkmwbybe id`dm wbrvdcdde% Idyd xden ihwbrk`bc obrwd jbnhdyde wbrvdcdde

ide vbmd helkrmdvh xden obrjdhyde ibende denndrde wbead`de% @d`

mbmodeihenjde cdvh`-cdvh` djyd` ibende id d`ybredyhl vdvdrde xdhy ibende

jhebrad vbwbryh xden ihdenndrdjde dyd ibende jhebrad mdvd `d` id`dm ydcdw

b|d`dvh mbended`hvhv |drhdev deydrd denndrde ide rbd`hvdvh ide


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mbenheybrwrbydvhjde idyd xden ihwbrk`bc vbchennd ihwbrk`bc ndmodrde xden

`benjdw ide vbobedrexd ybeyden lenvh denndrde wbead`de%

I% _bvwkeibe

_bvwkeibe id`dm wbeb`hyhde heh did`dc whcdj mdedabmbe wbrvdcdde xdhy jbwd`d

odnhde jbdende ide djeydevh vbryd jbwd`d odnhde wbead`de ide mm%

B% Adi~d` ide @kjdvh Wbeb`hyhde

Wbeb`hyhde heh ih`djjde m`dh Ek|bmobr ?773 vdmwdh ibende vb`bvdh ih`djjde

ide obrybmwdy ih WY% Oheyden Fkvmkv Mbide A`% Vhvhendmdendrdad jm%> Mbide

?749>%


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obrjbiijde ih Mbide(% Ohiden vdcdexd and mbeadih vb`dv-`dvexd

#vbodndhmded ybrfdeym id`dm djyd obrhyd dfdrd Ek% 36 ydennd` ?4 Mbh 4832 ihody

ihcdidwde ekydrhv Iadhihr VC ih Mbide(%

WY% Oheyden Fkvmkv cdexd mbmdvdrjde mbrj Mbrfbibv Obeq eyj ~h`dxdc

Vmdybrd Rydrd ihod~dc edende WY% Idhm`br Fcrxv`br Ihvyrhoyhke Heikebvhd xden

m`dexd obredmd WY% Vydr Mkykrv Heikebvhd xden mbrwdjde Dnbe Yennd`

Wbmbnden Mbrj #DYWM( Mbrfbibv Obeq eyj Heikebvhd%

Vddy heh jdeykr wvdy WY% Oheyden Fkvmkv obrd`dmdy ih A`e% Vhvhendmdendrdad SHH

jm > xden vbjd`hnv vbodndh vck~rkkm jbeibrdde mbrj Mbrfbibv Obeq%

Wdid d~d`exd obrihrhexd WY% Oheyden Fkvmkv cdexd obrnbrdj id`dm ohiden

wbead`de vwdrbwdryv eyj jbeibrdde obrmkykr mbrj Mbrfbibv Obeq cdvh` wrkijvh

Mbrfbibv Obeq Djyhbenbvb`` Vfcdly Vyyyndry Abrmde%

Wdid ydce 48>8 WY% Oheyden Fkvmkv m`dh mbead`deh mdvd wbefkodde vbodndh

wbexd`r ibende vdy ydrnby wbead`de ybrybey ide cdrv mbmwexdh vxdrdy-vxdrdy

ybrybey deydrd `dhe cdrv mbmwexdh ~krjvckw #obenjb`( xden jcvv mb`dxdeh

jbeibrdde obrmbrj Mbrfbibv Obeq%

Mdvd wbefkodde heh obrcdvh` ih`d`h k`bc WY% Oheyden Fkvmkv ibende odhj mdjd

wdid o`de A`h 4837 WY% Oheyden Fkvmkv ihyeaj vbodndh wbexd`r ydmd Mbrfbibv

Obeq eyj ~h`dxdc Vmdybrd Rydrd k`bc wbexd`r ydmd Mbrfbibv Obeq ih

Heikebvhd WY% Idhm`br-Fcrxv`br Ihvyrhoyhke Heikebvhd%

Vdmwdh vddy heh jbnhdyde WY% Oheyden Fkvmkv did 6 xdhy 1

d% Wbead`de jbeibrdde abehv cbd|x iyx ov ide vbide mbrj Mbrfbibv Obeq

o% Wbead`de vwdrbwdryv eyj jbeibrdde mbrj Mbrfbibv Obeq


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f% Wbmobrhde advd vbr|hfb ide rbwdrdvh eyj jbeibrdde mbrj Mbrfbibv Obeq

?% Jbwbnd~dhde ide Vyrjyr Krndehvdvh

d% Jbwbnd~dhde

Wbnd~dh did`dc mbrwdjde mkid` idvdr obrihrhexd vdy wbrvdcdde vbchennd

jbohadjvdedde wbrvdcdde idwdy obrad`de vbvdh ibende xden yb`dc ihndrhvjde

wbrvdcdde% Odnh WY% Oheyden Fkvmkv mdvd`dc jbwbnd~dhde ide ydennen ad~do

mdvhen-mdvhen wbrvkeh`exd did`dc cd` xden vdendy mbeeaden jbobrcdvh`de ide

jbmdade wbrvdcdde ybrvboy%

Didwe jbwbnd~dhde WY% Oheyden Fkvmkv did`dc vbodndh obrhjy 1

d( Ihrbjyr Rydmd

Ihrbjyr Rydmd mbrwdjde whmwhede wbrvdcdde xden mbmbnden ydennen

ad~do wbec dydv jbohadjvdedde ide cd` wbeyhen id`dm wbrvdcdde%

o( Ihrbjyr

Ihrbjyr mbrwdjde whmwhede xden obrydennen ad~do eyj mbenjkkrihehr

vbyhdw mdvhen-mdvhen ibwdrybmbe ide mbrwdjde wbebrv jbohadjvdedde idrh

ihrbjyr ydmd%

f( Lhedefb MdednbrLhedefb Mdednbr mbrwdjde whmwhede xden obrydennen ad~do dydv

jbdende wbrvdcdde id`dm cd`-cd` xden obrcoende ibende jbdende%

i( Dffkeyhen Mdednbr


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Dffkeyhen Mdednbr mbrwdjde whmwhede wbrvdcdde xden obrydennen

ad~do ide mbenjkkrihehr odnhde djeyde eyj mbmody vbnd`d wbmojde

ide `dwkrde id`dm wbrvdcdde%

b( Cmde _bvkrfbv Ibwdrymbey MdednbrMbrwdjde whmwhede wbrvdcdde xden obrydennen ad~do dydv cd`-cd` xden

obrvdenjyde ibende jbwbnd~dhde odhj id`dm cd` wbrbjryde ide ihvhw`he

jbwbnd~dhde%

l( ^krjvckw MdednbrMbrwdjde whmwhede wbrvdcdde xden obrydennen ad~do dydv cd`-cd`

wbendidde wbrvbihdde vwdrbwdryv odhj wbmob`hde mdwe wbead`deexd%

n( Vwdrbwdryv MdednbrMbrwdjde whmwhede wbrvdcdde xden obrydennen ad~do dydv cd`-cd`

wbendidde wbrvbihdde vwdrbwdryv odhj wbmob`hde mdwe wbead`deexd%

c( Vd`bv MdednbrMbrwdjde whmwhede wbrvdcdde xden obrydennen ad~do dydv wbead`de dyd

wbmdvdrde wrkij wbrvdcdde%

h( LkrbmdeDid`dc krden xden obryndv vbodndh jbwd`d rbn xden mbend~dvh ide

mbenjkkrihehr wbjbradde mbjdehj%

a( Mbjdehj

Did`dc krden xden ybrae `denven mbendidjde wbrodhjde ybrcdidw

jbrvdjde jbeibrdde wb`dennde xden mdvj jb ~krjvckw%


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j( Cb`wbrDid`dc krden xden obryndv mbmodey mbjdehj%

`( Lhed` ybvybrDid`dc krden xden obryndv eyj mbenah jbeibrdde xden yb`dc ihwbrodhjh

mbjdehj ahjd ihjdydjde yb`dc ``v ybv wbrodhjde mdjd jbeibrdde fvykmbr

ihvbrdcjde jb odnhde rbfbwyhkehvyeyj ihjbmod`hjde jbwdid wbmh`hj%

m(_bfbhwyhkehvyDid`dc krden xden obryndv eyj mbebrhmd jb`cde-jb`cde fvykmbrdydv

mdvd`dc-mdvd`dc xden ihd`dmh jbeibrddeexd ide and mbebeyjde wbrodhjde

xden cdrv ih`djjde k`bc mbjdehj ybrcdidw jbeibrddeexd #heh ihfdeymjde

id`dm lkrm`hr vrdy wbrheydc jbrad(%

e( Vdywdm

Did`dc vdyde xden mbeidyd ydm+fvykmbr xden mdvj vbjd`hnv mbeadih

wbendmde wbrvdcdde%

o% Vyrjyr Krndehvdvh

Vbyhdw wbrvdcdde odhj v~dvyd mdwe wbmbrheydcde djde mb`djvdedjde jbnhdyde

vbcdrh-cdrh ibende fdrd vhvybmdyhv ide ybrdyr ibmh ybrfdwdhexd yade xden

ihhenhejde vbfdrd blhvhbe ide blbjyhl% Reyj mbefdwdh yade ide cdvh` xden

vbmdjvhmd` menjhe ybr`bohc idc` cdrv ihdyr ydyd jbrad ide jbnhdyde vbyhdw krden

xden mbendmoh` odnhde id`dm wbjbradde hy% Reyj hy ihwbr`jde vdy vyrjyr

krndehvdvh xden odhj wdid vbyhdw wbrvdcdde ihmded wbebrdwde ydyd vdcd cdj ide

jb~dahode ydennen ad~do vbryd wbmobodede idwdy ih`hcdy ibende ab`dv%


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Id`dm vyrjyr krndehvdvh WY% Oheyden Fkvmkv jbjdvdde ybryhennh obrdid ih

ydende ib~de jkmhvdrhv% Reyj mbenb`k`d jbnhdyde-jbnhdyde wbrvdcdde WY% Oheyden

Fkvmkv ihwhmwhe k`bc ihrbjyr ydmd%

Ib~de jkmhvdrhv mbend~dvh wbjbradde ihrbjyr ydmd ide mbenhjyh

wbrjbmodende wbrvdcdde vbryd mbmyvjde cd`-cd` wbeyhen xden mbexdenjy

jbohadjvdedde wbrvdcdde ide wbmbnden vdcdm%

Ihrbjyr ydmd mbmod~dch ihrbjyr% Ihrbjyr mbmod~dch odnhde vd`bv ide

mdrjbyhen odnhde wrfcdvhen odnhde ~krjvckw odnhde vwdrbwdryv odnhde

dffkeyhen ide odnhdelhedefhen%

Obridvdrjde wbeb`hyhde wdid WY% Oheyden Fkvmkv mdjd vyrjyr krndehvdvh ide

rdhde yndv mdvhen-mdvhen odnhde did`dc vbodndh obrhjy 1

4% Fkmmhvvhkebr#Ib~de Jkmhvdrhv(

Fkmmhvvhkebr mbrwdjde wbmbnden vdcdm xden mbmwexdh yndv

ide ydennen ad~do vbodndh obrhjy 1

d% Mbend~dvh wbjbradde wdrd ihrbjyr id`dm mbenbeid`hjde

wbrvdcdde%

o% Mbendmdyh `da wbrjbmodende wbrvdcdde mb`d`h cdvh` `dwkrde

jbdende xden ihvdahjde k`bc odnhde djeydevh wbrvdcdde%

?% Ihrbfykr#Ihrbjyr(

Ihrbfykrmbmwexdh yndv ide ydennen ad~do vbodndh obrhjy 1

d% Mbedendeh ide obrydennen ad~do jb`dr mdwe jb id`dm

wbrvdcdde%

o% Mbendmoh` hehvhdyhl ide jbohadjvdedde id`dm wbrvdcdde%


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f% Mbenjkkrihehr ide mbend~dvh wb`djvdedde kwbrdvh wbrvdcdde%

i% Mbefdrh hib-hib odr id`dm wbrjbmodende wbrvdcdde%

6% Vd`bv Ibwdrymbey#Ibwdrybmbe Wbead`de(

Vd`bv Ibwdrymbey mbmwexdh yndv ide ydennen ad~do vbodndh

obrhjy 1

d% Mbebydwjde jbohadjvdedde ide vxdrdy-vxdrdy wbead`de%

o% Mbmody `dwkrde cdvh` wbead`de%

f% Mbended`hvd wrkvbv ide wbehenjdyde wbead`de%

9% Lhedefb dei Dffkeyhen Ibwdrymbey #Ibwdrybmbe Jbdende ide

Djeydevh(

Odnhde Lhedefb ide Dffkeyhen obrydennen ad~do dydv jbnhdyde

wbefdydyde yrdevdjvh wbenk`dcde idyd ide wbexvede `dwkrde

jbdende% Odnhde heh mbrwdjde wvdy wbenk`dcde idyd ibende

jkmwybr ybrmdvj wbenk`dcde idyd wbrvbihdde% Odnhde lhedefhen

obrydennen ad~do dydv cd`-cd` xden obrcoende ibende jbdende

wbrvdcdde deydrd `dhe mbrbefdedjde ide mbend~dvh drv ided

wbrvdcdde xden ihwbr`jde eyj mbmohdxdh djyh|hydv wbrvdcdde

ybrmdvj wbmohdxdde eyj wbrvbihdde%

Vbfdrd rhefh lhedefb dei dffkeyhen ibwdrymbey mbmwexdh yndv ide

ydennen ad~do vbodndh obrhjy 1


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d% Mbedyd den mdvj ide den jb`dr vbchennd yhidj ybradih

jbmdfbyde jbdende odnh wbrvdcdde id`dm wb`djvdedde vbyhdw

yrdevdjvh id`dm wbrvdcdde%

o% Mbmody `dwkrde jdv odej%

f% Mbexve idlydr wbebrhmdde ide wbenb`drde jdv vbyhdw cdrh

eyj ihvbrdcjde wdid wbmbnden oj wbrvdcdde dndr idwdy

ihojjde%

i% Mbmodxdr ndah ide wdc jdrxd~de%

b% Mbmbrhjvd ide mbexkryhr vbmd ikjmbe-ikjmbe jbdende

xden ihybrhmd eyj ihojjde%

l% Mbefdydy yrdevdjvh-yrdevdjvh jb id`dm oj cdrhde ared` ide

oj obvdr%

n% Mbmody `dwkrde jbdende%

c% Mbexve ide mbexhmwde ikjmbe wbrvdcdde%

h% Mb`djjde rbjkevh`hdvh odej vbyhdw o`deexd%

2% Wbrvked`hd

Odnhde wbrvked`hd mbmwexdh yndv ide ydennen ad~do vbodndh

obrhjy 1

d% Mbexhdwjde ide mb`djvdedjde wbenndahde ide wbenwdcde%

o% Mbexhdwjde ide mb`djvdedjde jbnhdyde wbrvdcdde%

f% Mbedendeh rvde wb`dxdede wbrvdcdde ybrcdidw ibwdrybmbe

ybednd jbrad dvybj ide vbryhlhjdy wbjbrad%

i% Mbedendeh rvde jbvbadcybrdde ide jbvb`dmdyde jbrad%


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% Odnhde vwdrbwdryv

Obrydennen ad~do dydv wbrvbihdde id`dm niden ide mbend~dvh

yhenjdy wbrvbihdde id`dm niden vbryd mbendajde rbefded wbmob`hde

vwdrbwdryv jbwdid odnhdewrfcdvhen%

6% Wbrdmd`de ide Wbexvede Denndrde Wbead`de

WY% Oheyden Fkvmkv mb`djjde jbnhdyde wbendenndrde wbead`de xden

mbencdvh`jde denndrde wbead`de% Jbnhdyde heh ih`djjde vbob`m obrdjchrexd

wbrhkib vdy denndrde ohdvdexd wdid djchr ydce% Xden obrydennen ad~do

eyj mbexve denndrde wbead`de did`dc ihrbjyr ide jbmihde ihdajde

jbwdid ihrbjyr ydmd `d` ihrbmojjde ibende ib~de jkmhvdrhv jbmihde

ihvbrdcjde jb lhedefb dei dffkeyhen ibwdrymbey eyj ihyb`hyh `bohc `deay%

Id`dm wbexvede denndrde wbead`de wbrvdcdde mb`hcdy idyd wbead`de

jbeibrdde obrmkykr edvhked` wbrhkib vbob`mexd xden ihwbrk`bc idrh Vdmvdy%

Jbmihde idrh idyd ybrvboy ihybeyjde obrdwd obvdr odnhde wbead`de wrkij

Mbrfbibv Obeq eyj Mbide ide vbjhydrexd xdhy wkrvh wbead`de k`bc WY%


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Oheyden Fkvmkv Mbide% Denndrde wbead`de ihvve ibende mbenvdcdjde dndr

denndrde wbead`de dyd ydrnby wbead`de eyj wbrhkib xden djde idyden

mbend`dmh wbehenjdyde dyd wd`hen yhidj id`dm am`dc xden ybydw% Wbehenjdyde

denndrde wbead`de ohdvdexd ihybydwjde vbobvdr ?2" idrh wbrhkib vbob`mexd%

Yhidj did ihnedjde wbrchyende ibende mbykib vydyhvyhj id`dm mbrdmd`jde

wbead`de%

Fkeykc wbrchyende rdmd`de wbead`de xden ih`djjde 1

Idyd xden ihwbrk`bc idrh Vdmvdy mbeeajjde odc~d wbead`de

jbeibrdde obrmkykr #mkoh`( eyj ~h`dxdc Mbide ide vbjhydrexd wdid vbmbvybr H

ydce ?77> obram`dc 4777 ehy% Idrh am`dc ybrvboy wkrvh wbead`de wrkij

Mbrfbibv Obeq vbodexdj 27 ehy dyd vbobvdr 2" #27+4777 s 477" = 2"(%

Am`dc wbead`de eyj wbrhkib xden vdmd ydce ?77< vbobvdr 97 ehy vbchennd

wbead`de vbmbvybr heh mbend`dmh wbehenjdyde vbobvdr ?7" #47+97 s 477" =

?2"(% Idrh ykyd` wbead`de 27 ehy wbead`de xden ih`djjde k`bc WY% Oheyden

Fkvmkv Mbide djde ihyb`vrh eyj vbyhdw abehv Mbrfbibv Obeq xden

ihyd~drjde% Mhvd`exd idrh 27 ehy xden ybrad` wkrvh eyj wrkij mkoh` vbide

did`dc ?2 ehy #27"(% Mdjd wdid vbmbvybr H ydce ?773 wbrvdcdde djde

mbehenjdyjde wbead`de wrkij mkoh` vbide vbobvdr ?2" dyd 64 ehy ide

am`dc heh jbmihde djde ihihvyrhovhjde eyj vbyhdw wrkij mkoh` vbide%

Vbyb`dc ih`djjde wbrdmd`de wbead`de ybrvboy vb`deayexd ihvve

denndrde wbead`de vbfdrd jbvb`rcde% Id`dm wbexvede denndrde wbead`de

wbrvdcdde and mbmwbryhmodenjde ldjykr-ldjykr bjvybred` vbwbryh jbdidde

bjkekmh vb`brd jkevmbe jkeihvh `henjende wbvdhen jbmenjhede jbedhjde


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Ydob` 9%4

Wbrvbeydvb Wbefdwdhde Ykyd` Wbead`de

Vmobr 1 WY% Oheyden Fkvmkv Mbide

B|d`dvh jhebrad ih`djjde vbyhdw o`deexd xden ihvbrydh ibende vdcd-

vdcd wbrodhjde% Jbwd`d odnhde obr~beden eyj mbenb|d`dvh jhebrad vbyhdw

dennkydexd ide jhebrad jbwd`d odnhde djde ihb|d`dvh k`bc ihrbjyr ydmd%

Wbrvdcdde and mbmobr`djjde rb~dri dei wehvcmbey% Vhvybm heh ih`djjde

eyj mbmdf jhebrad vbyhdw wbrvkeh`% Obeyj idrh vxvybm ybrvboy did`dc ibende

wbmobrhde hevbeyhl obridvdrjde jbybeyde-jbybeyde xden yb`dc ihybydwjde k`bc

wbrvdcdde%

Ded`hvhv |drhdev dyd wbexhmwdende xden ih`djjde k`bc wbrvdcdde

did`dc ibende fdrd `denven mbenrdenjde rbd`hvdvh ibende denndrde ide yhidj

ihybydwjde |drhdev xden idwdy ihyk`brhr% Cdvh` ded`hvhv |drhdev xden ih`djjde

jbmihde ihadihjde vbodndh wbikmde eyj mb`djjde wbrodhjde-wbrodhjde wdid

wbrhkib denndrde vb`deayexd% Id`dm mb`djjde b|d`dvh jhebrad wbrvdcdde

djde mbmheyd wbrydennen ad~dode idrh jbwd`d odnhde wbead`de vb`dj mdedabr%

\drhdev xden ybradih ohvd vdad ihdjhodyjde ldjykr-ldjykr bjvybred` xden mbmden

Wbrvbeydvb Jbybrdende

34" - 477" Vdendy Odhj


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yhidj idwdy ihjbeid`hjde% Mbvjhwe wbendenndrde wbrvdcdde yb`dc ih`djjde

vbmdjvhmd` menjhe |drhdev idwdy and ybradih wdid ~djy-~djy ybrybey%

O% Ded`hvhv Cdvh` Wbeb`hyhde

4% Wbrdmd`de Wbead`de

Vbob`m mbexve denndrde wbead`de ih`djjde wbrdmd`de wbead`de%

Wbrvdcdde mb`hcdy idyd wbead`de jbeibrdde obrmkykr edvhked` ide jbmihde

mbebeyjde obrdwd obvdr odnhde idrh wrkij Mbrfbibv Obeq wdid wbead`de edvhked`

ybrvboy% Vb`deayexd ih`hcdy and odndhmded wbefdwdhde ydrnby wbead`de wbrhkib

vbob`mexd% Mbykib heh ybeyexd djde mbmdjde ~djy xden fjw odexdj jdrbed

idyd am`dc wbead`de dfyd` odr idwdy ihwbrk`bc wdid djchr ydce vbidenjde

mdedabmbe yhidj mbmh`hjh ~djy xden odexdj eyj mbexve denndrde wbead`de

wbrhkib obrhjyexd% Dwdoh`d wbrvdcdde yhidj mbexve denndrde wbead`de ybwdy

~djy djde mbend`dmh jbv`hyde id`dm mb`djjde jbnhdyde wbead`de wbrhkib

vb`deayexd%

Denndrde wbead`de xden ihvve and ihvdcdjde dndr mbehenjdy dyd wd`hen

yhidj id`dm am`dc xden ybydw% Vb`dhe ldjykr-ldjykr ybrvboy and ihwbrcdyhjde ldjykr

`dheexd xden menjhe djde mbmwbendrch wb`djvdedde denndrde wbead`de%

Wbrvdcdde fbeibren mbennedjde mbykib jd`hydyhl ihmded wbrdmd`de wbead`de

ibende fdrd heh mbmh`hjh jb`bmdcde jdrbed djde mbehmo`jde wbmhjhrde

jb`kmwkj% Djhody idrh wbmhjhrde jb`kmwkj heh wbmhjhrde jrhyhv djde fbeibren

ch`den vwdxd idwdy vbrdndm ibende wbmhjhrde mdxkrhydv% Dndr fdrd heh idwdy

obrcdvh` mdjd vdendy ihoycjde krden-krden xden mbmden mbenbydch ibende odhj


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jkeihvh wdvdr idrh wrkij ide mbmh`hjh wbmhjhrde ded`hvhv xden jdy ybeyden cd`-cd`

dwd xden menjhe djde ybradih wdid mdvd wb`djvdedde denndrde%

Vbwbryh mhvd`exd dwdoh`d wbrvdcdde mbebrdwjde mbykib jdeyhydyhl xden

mbehyhjobrdyjde wdid wbrchyende-wbrchyende denjd ibende mbennedjde obrodndh

mbykib vydyhvyhjd mdjd fbeibren wbrdmd`de wbead`de iheh`dh `bohc koabjyhl ydewd

wbr` mbmwbryhmodenjde obrodndh kwheh dyd wbeidwdy xden obrvhldy voxbjyhl%

Vbodndh fkeykc ihmwdmdjde wbrdmd`de wbead`de ihody obridvdrjde am`dc #ehy(

wbead`de jbeibrdde ibende mbennedjde Mbykib Jdirdy Ybrjbfh` #@bdvy Vtdrb

Mbycki( 1

Ydob` 9%?

Wbrdmd`de Wbead`de Mbykib Jdirdy Ybrjbfh`

WY% Oheyden Fkvmkv Mbide

E Ydce Wbead`de #X( S S?

SX

4 ?772 37 7 7 7

? ?77< >2 4 4 >26 ?77> 87 ? 9 437

9 ?773 >7 6 8 ?47


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Mdjd ihwbrk`bc 1

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wbrdmd`de wbead`de ibende mbykib jd`hydyhl odexdj ih~dredh ibende wbeidwdy xden

obrvhldy voxbjyhl vbchennd cdvh` ydjvhrdeexd mbeadih ihrdnjde%

?% Mbykib Wbexvede Denndrde Wbead`de

Wbexvede denndrde wbead`de wdid wbrvdcdde did`dc obrvhldy fkev`ydyh|b

oinbyhen, dyd ohdvd ihvboy ibende ykw ik~e dei okyykm w ihmded

ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS MEDAN

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Transcript of ANALISIS ANGGARAN PENJUALAN DALAM EVALUASI KINERJA MANAJEMEN PERUSAHAAN PADA PT BINTANG COSMOS MEDAN