Формування системи обліку в сільськогосподарських виробничих структурах ринкового типу (організаційно-методологічні аспекти): Автореф. дис… канд. ек

?inoeooo aa?a?ii? aeiiii?ee

Oe?a?inueei? Aeaaeai?? Aa?a?ieo Iaoe

OAeE 631.162:657.22

AOCA? Aiaaeai Noaiaiiae/

OI?IOAAIIss NENOAIE IAE?EO A N?EUeNUeEIAINIIAeA?NUeEEO AE?IAIE*EO

NO?OEOO?AO ?EIEIAIAI OEIO

(i?aai?caoe?eii-iaoiaeieia?/i? aniaeoe)

Niaoe?aeuei?noue 08.06.04 “Aooaaeoa?nueeee iae?e, aiae?c ? aoaeeo”

Aaoi?aoa?ao

ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

EE?A — 1999

Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia a ?inoeooo? aaa?ii? aeiiii?ee Oe?a?inueei? aeaaeai??
aa?a?ieo iaoe.

Iaoeiaee ea??aiee: aeieoi? aeiiii?/ieo iaoe, i?ioani?,

aeaaeai?e OAAI

Naaeoe Iao?i O?ioeiiae/,

?inoeooo aa?a?ii? aeiiii?ee OAAI,
aee?aeoi?

Io?oe?ei? iiiiaioe: aeieoi? aeiiii?/ieo iaoe, i?ioani?

Noe Eaii?ae E?iae?aoiae/,

Iaoe?iiaeueiee aa?a?iee
oi?aa?neoao,

i?ioani? eaoaae?e
aooaaeoa?nueeiai

iae?eo ? aoaeeoo

eaiaeeaeao aeiiii?/ieo iaoe,
i?ioani?

Ue?nueeee Aaneeue Aioiiiae/,

Iaoe?iiaeueia aeaaeai?y
oi?aae?iiy,

aeioeaio eaoaae?e aooaaeoa?nueeiai

iae?eo ? aoaeeoo

I?ia?aeia onoaiiaa: Aea?aeaaiee oi?aiaaeueii-aeiiii?/iee

oi?aa?neoao,

eaoaae?a aoaeeoo

Caoeno aeena?oaoe?? a?aeaoaeaoueny “ 24 “ ethoiai 1999 ?. i 13-00
aiaeei? ia can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee E. 26.350.02 ii
caoenoo aeena?oaoe?e ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa
aeiiii?/ieo iaoe a ?inoeooo? aa?a?ii? aeiiii?ee OAAI (252127,
i.Ee?a-127, aoe.Aa?i?a iai?iie, 10, eiioa?aioe-cae, 3-e iiaa?o).

C aeena?oaoe??th iiaeia iciaeiieoenue a a?ae?ioaoe? ?inoeoooo aa?a?ii?
aeiiii?ee OAAI (252127, i.Ee?a-127, aoe.Aa?i?a iai?iie, 10, 2-e iiaa?o).

Aaoi?aoa?ao ?ic?neaiee “ 22 ” n?/iy 1999 ?ieo

A/aiee nae?aoa?

niaoe?ae?ciaaii? a/aii? ?aaee
Ioe?i A.A.

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie. Noai?aiiy noaa?aiii? iacaeaaeii? aea?aeaae Oe?a?ia
coiiaeth? iaiao?aei?noue cae?eniaiiy aeeaieeo nioe?aeueii-aeiiii?/ieo
ia?aoai?aiue ia nae?, ni?yiiaaieo ia iiaeieaiiy a?ae/oaeaiiy
n?euenueeiainiiaea?nueeeo i?aoe?aiee?a a?ae caie?, cania?a ae?iaieoeoaa
? ?acoeueoao?a i?aoe?, noaa?e?caoe?th iinoa/aiiy i?iaeoeo?a oa?/oaaiiy,
aa?aiooaaiiy i?iaeiaieue/i? aaciaee e?a?ie, inai?iiy ?eieiaeo a?aeiinei
a aa?ii?iieneiaiio eiiieaen?.

A oiiaao ia?aoiaeo aei ?eieiai? aeiiii?ee ia aac? ?aoi?iiaaieo
n?euenueeiainiiaea?nueeeo i?aei?e?inoa noai?ththoueny iia?
i?aai?caoe?eii-i?aaia? no?oeoo?e ?eieiaiai oeio. ?o aoaeoeaia
ooieoe?iioaaiiy iaa?aeeeaaeii aeiaaa? ea?aeeiaeueieo ci?i ye a
aeiiii?oe? aa?ii?iieneiaiai ae?iaieoeoaa, oae ? a noa?? iae?eiaiai
caaacia/aiiy eiai ae?yeueiino?.

I?iaeaiai ?icaeoeo ae?iaie/i-i?aaiaeo no?oeoo? oa oaeineiiaeaiiy iae?eo
a iiaeo oiiaao ainiiaea?thaaiiy i?enay/ai? ?iaioe ?yaeo a?o/eciyieo
a/aieo–aeiiii?no?a: E.I.A?oeeoeueiiai, I.O.Ae/eiaa, I.?.Aaeaeooeueeiai,
I.ss.Aeai’yiaiea, A.I.AEoea, A.A.Ee?aeoeaaa, I.E.Iae?ea,
A.ss.Ianaeue-Aanaeyea, A.A.Iinnaeianueeiai, I.O.Naaeoea, A.A.Niiea,
E.E.Noea oa ?ioeo aaoi??a, ye? c?iaeee cia/iee aianie a ?ic?iaeo oai???
? i?aeoeee iae?eo ? ae?yeueiino? iiaeo oi?i ainiiaea?thaaiiy.

Iiaeaeueoa aoiaeaeaiiy aa?ii?iieneiai? aeiiii?ee a ?eiie, i?e iayaiino?
?ioeyoe?eieo i?ioean?a, noaaeyoue ia?aae oai???th ? i?aeoeeith
aooaaeoa?nueeiai iae?eo ?yae iiaeo aaaeeeaeo caaaeaiue. Iio?aaa
iaaaeiiai ?o ae??oaiiy ? coiiaeth? aeooaeuei?noue aea?aii? oaie,
aecia/a? iniiai? iai?yie aeena?oaoe?eiiai aeine?aeaeaiiy. Aiaeii/an
ne?ae a?aecia/eoe, ui i?aai?caoe?eii-iaoiaeieia?/i? i?iaeaie oi?ioaaiiy
nenoaie iae?eo a ?eieiaeo oiiaao aea/aii ua iaaeinoaoiuei, ui iio?aao?
iiaeeaeaiiai ?o aeine?aeaeaiiy, iniaeeai a oiiaao ia?aoiaeo aei
canoinoaaiiy i?aeia?iaeieo noaiaea?o?a ? ?ic?iaee i?iaeoo Caeiio
Oe?a?ie “I?i aooaaeoa?nueeee iae?e oa o?iainiao ca?oi?noue a Oe?a?i?“.

Iaiao?aei?noue ?ica’ycaiiy oeeo i?iaeai i?aee?aneth? aeooaeuei?noue
aea?aii? oaie aeena?oaoe??.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. Aeena?oaoe?eia
?iaioa aeeiiaia o a?aeiia?aeiino? c iaoeiai-oaoi?/iith i?ia?aiith ia
1996-2000 ?iee “Iaoeia? iniiae aa?a?ii? iie?oeee o?ainoi?ioaaiiy
aa?ii?iieneiaiai ae?iaieoeoaa a ?eieia? oiiae” ?inoeoooo aa?a?ii?
aeiiii?ee OAAI.

Iaoith i?iaaaeaiiai aeine?aeaeaiiy ? ?ic?iaea iaa?oioiaaieo
iaoiaeieia?/ieo ? i?aeoe/ieo i?aeoiae?a uiaei i?aai?caoe?eii? iiaoaeiae
? aaaeaiiy iae?eo a iiaeo ainiiaea?nueeeo no?oeoo?ao ?eieiaiai oeio.

O a?aeiia?aeiino? aei iaoe aeine?aeaeaiiy ae??ooaaeenue ianooii?
caaaeaiiy:

· aeyaeoe i?aai?caoe?eii-aeiiii?/i? iniaeeaino? noai?aiiy ?
ooieoe?iioaaiiy iiaeo ae?iaie/i-i?aaiaeo n?euenueeiainiiaea?nueeeo
no?oeoo? ia no/aniiio aoai? ia?aoiaeo aei ?eieiaeo a?aeiinei;

· iaa?oiooaaoe i?aai?caoe?eii-iaoiaeieia?/i? oa ?io? iieiaeaiiy oa
iaoiaee/i? i?aeoiaee uiaei oi?ioaaiiy nenoaie iae?eo ? iniaeeainoae eiai
aaaeaiiy a oiiaao noai?aiiy ainiiaea?nueeeo no?oeoo? ?eieiaiai oeio;

· aecia/eoe ?ieue, caaaeaiiy ? ooieoe?? aooaaeoa?nueeiai iae?eo a iiaeo
oiiaao ainiiaea?thaaiiy;

· ?ic?iaeoe ii?yaeie aaaeaiiy iae?eo a eiiia?aoeaieo oi?ioaaiiyo oa ?o
anioe?aoe?yo.

· ii?aoethaaoe i?iiiceoe?? ii oaeineiiaeaiith oi?i aeieoiaio?a ?
?aa?no??a oa i?aai?caoe?? aiae?oe/iiai ? neioaoe/iiai iae?eo ?ano?n?a ?
aeo?ao ae?iaieoeoaa a ??cieo ainiiaea?nueeeo oi?ioaaiiyo.

I?aaeiao oa ia’?eo aeine?aeaeaiiy. I?aaeiaoii aeine?aeaeaiiy aenooia?
i?aai?caoe?y iae?eo ae?iaie/i-ainiiaea?nueei? ae?yeueiino? iiaeo oi?i
ainiiaea?thaaiiy.

Ia’?eoii aeine?aeaeaiiy ? eieaeoeai? n?euenueeiainiiaea?nuee?
i?aei?e?inoaa, naeyinuee? (oa?ia?nuee?) ainiiaea?noaa, eiiia?aoeai? oa
?io? no?oeoo?e AIE *a?eanueei? iaeano?.

Iaoiaeieia?y ? iaoiaeeea aeine?aeaeaiiy. Oai?aoe/iith ? iaoiaeieia?/iith
iniiaith aeine?aeaeaiue ? iieiaeaiiy ?eieiai? aeiiii?ee, oai???,
ae?aeaeoe/iee iaoiae i?ciaiiy oa nenoaiiee i?aeo?ae aei aea/aiiy
aeiiii?/ieo yaeu, caeiiiaeaa/? oa ?io? ii?iaoeai? aeoe, iinoaiiae O?yaeo
e?a?ie c ieoaiue cae?eniaiiy aa?a?ii? ?aoi?ie, i?aai?caoe?? iae?eo ?
ia?aoiaeo eiai ia i?aeia?iaei? noaiaea?oe oa ?ic?iaee a?aeiieo a/aieo –
aeiiii?no?a.

A i?ioean? aeine?aeaeaiiy aea/aeeny ioae?eaoe?? a?o/eciyieo oa
ca?oa?aeieo aaoi??a, iaoa??aee iaoeiaeo eiioa?aioe?e, ?aeiiaiaeaoe??
iaoeiai – aeine?aeieo onoaiia uiaei i?aai?caoe?? iae?eo a iiaeo
ainiiaea?nueeeo no?oeoo?ao ? eiai oaeineiiaeaiiy. Aeey ae??oaiiy
iinoaaeaieo a aeena?oaoe?ei?e ?iaio? caaaeaiue aeei?enoiaoaaeenue
ianooii? iaoiaee aeine?aeaeaiiy: iiiia?ao?/iee, aano?aeoii–eia?/iee,
aeiiii?ei–noaoenoe/iee, ?ic?aooieiai– eiino?oeoeaiee, a?ao?/iee oa
?io?.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. Iaoeiao iiaecio
aeena?oaoe?eieo aeine?aeaeaiue aecia/athoue oae?
i?aai?caoe?eii-iaoiaeieia?/i? oa i?aeoe/i? ?acoeueoaoe:

· aeyaeai? iniaeeaino? ae?iaie/i? ae?yeueiino? iiaeo oi?i
ainiiaea?thaaiiy ye i?aaeiaoa i?aai?caoe?? aooaaeoa?nueeiai iae?eo;

· iaa?oioiaai? i?aai?caoe?eii-iaoiaeieia?/i? i?aeoiaee uiaei oi?ioaaiiy

· nenoaie iae?eo a iiaeo ainiiaea?nueeeo no?oeoo?ao;

· aecia/ai? a?aei?iiino? o?iainiaiai, oi?aae?inueeiai ? iiaeaoeiaiai
iae?eo oa aeiiae, ye? aei ieo aenoaathoueny;

· cai?iiiiiaaii ii?yaeie ioe?iee ? iae?eo caiaeue o
n?euenueeiainiiaea?nueeiio ae?iaieoeoa?;

· ?ic?iaeai? oi?ie aeieoiaio?a c iae?eo ia?a, aeea?aeaiae?a, caiaeueiiai
? iaeiaiai oiiaeo, ye? aeioe?eueii aeei?enoiaoaaoe a oiiaao
i?eaaoecaoe??;

· iaa?oioiaaii ii?yaeie aaaeaiiy caaaeaiiai iae?eo a eiiia?aoeaao oa ?o
anioe?aoe?yo;

· oaeineiiaeaii ii?yaeie ? iniaeeaino? aaaeaiiy iae?eo a naeyinueeeo
(oa?ia?nueeeo) ainiiaea?noaao.

· ?ic?iaeai? i?aai?caoe?eii- iaoiaeieia?/i? i?aeoiaee uiaei
?iaaioa?ecaoe??, ioe?iee ? ia?aaea/? iniiaieo cania?a ?aoi?iiaaiei
no?oeoo?ai.

· cai?iiiiiaaii oeyoe aeei?enoaiiy eiii’thoa?ii? oaoiieia?? a
iiainoai?aieo ainiiaea?nueeeo oi?ioaaiiyo.

I?aeoe/ia cia/aiiy ?iaioe caiaeeoueny aei iiaeeeainoae aeei?enoaiiy o
eieaeoeaieo n?euenueeiainiiaea?nueeeo i?aei?e?inoaao, oa?ia?nueeeo
ainiiaea?noaao, eiiia?aoeaieo oa ?ioeo oi?ioaaiiyo AIE aeeeaaeaieo
i?iiiceoe?e ? ?aeiiaiaeaoe?e uiaei i?aai?caoe?? iae?eo ?o ae?iaie/i?
ae?yeueiino?, ui caaacia/o? ni?iuaiiy iae?eiaiai i?ioeano, ?iaeoue eiai
a?eueo aoaeoeaiei. Ai?iaaaeaeaiiy o ae?iaieoeoai ?acoeueoao?a
aeena?oaoe?eieo aeine?aeaeaiue ni?eyoeia i?ioeano ?aoi?ioaaiiy
ainiiaea?noa, a?ae?iaeaeaiiy eiiia?aoeaieo i?eioeei?a, oaeineiiaeaiiy
i?aai?caoe?? iae?eo ? eiai ni?iuaiith.

Iniaenoee aianie caeiaoaa/a. Noeoii?noue io?eiaieo iaoeiaeo ?acoeueoao?a
? aaoi?nueeith ioe?ieith i?aai?caoe?eii–iaoiaeieia?/ieo aniaeo?a
?icaeoeo iiaeo oi?i ainiiaea?thaaiiy ? iniaeeainoae aaaeaiiy iae?eo a
oiiaao ?eieo.

Ai?iaaoe?y ?acoeueoao?a aeine?aeaeaiue. Iniiai? iieiaeaiiy aeena?oaoe??
ia?aa??yeeny a ENI ? oa?ia?nueeeo ainiiaea?noaao Oiainueeiai oa
Caaieai?iaenueeiai ?aeii?a, a nai?ia?ao, ?o aeei?enoaii i?e i?aeaioiaoe?
iaoiaee/ieo ?aeiiaiaeaoe?e oa aeac?aie aeey canoinoaaiiy o ae?iaieoeoa?,
i?e aeeeaaeaii? iaa/aeueii? aeenoeeie?ie «Aooaaeoa?nueeee iae?e» ia
aeiiii?/iiio oaeoeueoao? Oiainueei? n?euenueeiainiiaea?nueei? aeaaeai??.
Aeena?oaoe?eia ?iaioa aeiiia?aeaeanue ia ?icoe?aiiio can?aeaii? eaoaae?
aooaaeoa?nueeiai iae?eo ? noaoenoeee, o?iain?a ? aoaeeoo Oiainueei?
n?euenueeiainiiaea?nueei? aeaaeai??, ia can?aeaii? a?aeae?eaiiy
?inoeoooo aa?a?ii? aeiiii?ee OAAI.

Ioae?eaoe??. Iniiai? iieiaeaiiy ? ?acoeueoaoe aeine?aeaeaiiy aeeeaaeai?
o ainueie iaoeiaeo noaooyo ? oacao caaaeueiei ianyaii 3,8 ae?oeiaaieo
a?eoo?a.

Ianya ? no?oeoo?a aeena?oaoe??. ?iaioa aeeeaaeaia ia 158 noi??ieao
eiii’thoa?iiai oaenoo, neeaaea?oueny ?c anooio, o?ueio ?icae?e?a,
aeniiae?a, nieneo aeei?enoaieo e?oa?aoo?ieo aeaea?ae ?c 205
iaeiaioaaiue, i?noeoue 8 oaaeeoeue, 6 ?enoie?a oa 12 aeiaeaoe?a.

No?oeoo?a ?iaioe.

Anooi.

?icae?e 1. Iaoiaeieia?/i? iieiaeaiiy oi?ioaaiiy nenoaie iae?eo a iiaeo
ainiiaea?nueeeo no?oeoo?ao ?eieiaiai oeio. 1.1. Noaiiaeaiiy, ?icaeoie oa
ooieoe?iioaaiiy iiaeo oi?i ainiiaea?thaaiiy. 1.2. ?ieue, caaaeaiiy ?
ooieoe?? iae?eo a iiaeo ae?iaie/i-ainiiaea?nueeeo no?oeoo?ao. 1.3.
Iniaeeaino? i?aai?caoe?? iae?eo a iiaeo oi?iao ainiiaea?thaaiiy.

?icae?e 2. I?aai?caoe?y iae?eo a ?aoi?iiaaieo n?euenueei-ainiiaea?nueeeo
ae?iaie/eo no?oeoo?ao. 2.1. Iae?e ?ano?n?a ae?iaieoeoaa. 2.2. Iae?e
caie? a ainiiaea?nueeeo oi?ioaaiiyo. 2.3. Iae?e aeo?ao ae?iaieoeoaa.
2.4.Iae?e ?acoeueoao?a ainiiaea?nueei? ae?yeueiino?.

?icae?e 3. Oaeineiiaeaiiy nenoaie iae?eo a i?aiaeieo ?
eiiia?aoeaieo i?aei?e?inoaao. 3.1. Iai?yie oaeineiiaeaiiy iae?eo ?
i?aeaeuaiiy eiai aoaeoeaiino?. 3.2. I?aai?caoe?y iae?eo c aeei?enoaiiyi
aeaeo?iiii-ia/enethaaeueieo iaoei. 3.3. Iie?ioaiiy eaae?iaiai
caaacia/aiiy iiaeo ae?iaie/eo oi?ioaaiue.

Aeniiaee.

Nienie aeei?enoaieo aeaea?ae.

Aeiaeaoee.

INIIAIEE CI?NO ?IAIOE

A ia?oiio ?icae?e? «Iaoiaeieia?/i? iieiaeaiiy oi?ioaaiiy nenoaie iae?eo
a iiaeo ainiiaea?nueeeo no?oeoo?ao ?eieiaiai oeio» ?icaeyaeathoueny
ci?ie a nenoai? aooaaeoa?nueeiai iae?eo, ui a?aeaoaathoueny i?e
ia?aoiae? aei ?eieiaeo oiia, oai?aoe/i? iieiaeaiiy noo? iino
?aoi?iiaaieo i?aai?caoe?eii-i?aaiaeo no?oeoo?, e?eoa??? ? iniaeeaino? ?o
noaiiaeaiiy, ?icaeoeo ? ooieoe?iioaaiiy. Iniaeeaa oaaaa i?eae?ey?oueny
ooieoe?iioaaiith naeyinueeeo (oa?ia?nueeeo) ainiiaea?noa, ae?iaie/eo
eiiia?aoea?a oa ?o anioe?aoe?e a *a?eanuee?e iaeano?.

I?iaaaeai? aeine?aeaeaiiy na?ae/aoue, ui aiane?aeie cae?eniaiiy aa?a?ii?
?aoi?ie a Oe?a?i? ooieoe?iio? iiiaae 8,6 oen. eieaeoeaieo
n?euenueeiainiiaea?nueeeo i?aei?e?inoa, 1,2 oen. ni?eie naeyi, aeecueei
800 aeoe?iia?ieo oiaa?enoa, iiiaae 300 eiiia?aoea?a oa ?yae ?ioeo
ae?iaie/i-ainiiaea?nueeeo no?oeoo?. I?aoeththoue iaeaea 36 oen.
naeyinueeeo (oa?ia?nueeeo)

ainiiaea?noa. I?aai?caoe?y iiaeo ainiiaea?nueei-i?aaiaeo oi?ioaaiue ia
canaaeao i?eaaoii? aeaniino? ia caieth, caniae ae?iaieoeoaa iaaoaa?
iioe?aiiy ? a

*a?eanuee?e iaeano?. Ooo a iniiaiiio caaa?oaii iathaaiiy iaeia oa
caiaeueieo oa?aeue a eieaeoeaieo n?euenueeiainiiaea?nueeeo
i?aei?e?inoaao, cae?enith?oueny ?o ?ano?oeoo?ecaoe?y, noai?ththoueny
oiiae uiaei aeoiaeo c ?o neeaaeo aeaniee?a c iaeiiaeie ? caiaeueieie
iayie. Iineeth?oueny ?icaeoie naeyinueeeo (oa?ia?nueeeo) ainiiaea?noa,
yeeo iae?/oaaeinue ia ii/aoie 1998 ? 568. Na?aaei?e ?ici?? naeyinueeeo
(oa?ia?nueeeo) ainiiaea?noa aei??aith? 25,3 aa
n?euenueeiainiiaea?nueeiai i?ecia/aiiy, c ieo 22,7 aa i?ieo caiaeue.

A iiooeao aoaeoeaieo i?aai?caoe?eii-ainiiaea?nueeeo oi?i ae?iaieoeoaa ia
iniia? i?eaaoii? aeaniino? ia caieth ? iaeii n?euenueeiainiiaea?nuee?
i?aoe?aieee caeaaeii a?ae eiie?aoieo oiia a?aeaeathoue ia?aaaao
a?aeiia?aeiei ae?iaie/i-i?aaiaei no?oeoo?ai. Iiee ui a Oe?a?i?
iaea?eueoa ooieoe?iio? eieaeoeaieo n?euenueeiainiiaea?nueeeo
i?aei?e?inoa. Iei? ia’?eoeaii iac??ea iaiao?aei?noue ?aoi?ioaaiiy
oeeo ainiiaea?noa a oaeo i?aai?caoe?eii-i?aaiao oi?io, yea a ?aaeueii
caaacia/eea i?aeaeuaiiy aeiiii?/ieo ?ioa?an?a n?euenueeiainiiaea?nueeeo
i?aoe?aiee?a. Aeine?aeaeaiiy iieacaee, ui aeineoue c?icoi?eith aeey
naeyi i?aai?caoe?eii-ae?iaie/i-i?aaiaith oi?iith ainiiaea?nueei?
ae?yeueiino? iiaeooue aooe n?euenueeiainiiaea?nuee? ae?iaie/?,
iinoa/aeueieoeuee?, caooia? oa ?io? eiiia?aoeae.

O ca’yceo c oeei iac??ea iaaaeueia iio?aaa o ?ic?iaoe?
i?aai?caoe?eii-iaoiaeieia?/ieo iieiaeaiue oa iaoiaee/ieo i?aeoiae?a
uiaei canoinoaaiiy aooaaeoa?nueeiai iae?eo o iiaeo
n?euenueeiainiiaea?nueeeo ae?iaie/eo no?oeoo?ao, ianaiia?aae noi?iiaaieo
ia eiiia?aoeaieo canaaeao. Oea noino?oueny iae?eo ?o
iaoa??aeueii-oaoi?/ieo ?ano?n?a, aeo?ao ae?iaieoeoaa, ?acoeueoao?a
ainiiaea?nueei? ae?yeueiino?. Iayai?noue i?aei?e?inoa ??cieo oei?a ca
oi?iith aeaniino? i?eaaei aei iiae?eo a ca?oa?aeieo e?a?iao
aooaaeoa?nueeiai iae?eo ia aeaa aeaee: o?iainiaee aooaaeoa?nueeee oa
oi?aae?inueeee (iia?aoeaiee) iae?e. Aei o?iainiaiai iae?eo a?aeiinyoue
aooaaeoa?nuee? aeai?, ye? aeei?enoiaothoueny ia o?eueee aeey
aioo??oiueioi?aae?inueeeo oe?eae, a e aeey iia?aeiieaiiy eiio?aaaioai.
A aeena?oaoe?? /?oei ie?aneai? ooieoe?? o?iainiaiai e oi?aae?inueeiai
iae?eo, ?o i?noea ? cia/aiiy a ?eieiaeo oiiaao c o?aooaaiiyi aeina?aeo
?icaeiooeo e?a?i na?oo.

Oi?aae?inueeee iae?e iiaeiai ioiiethaaoe an? noaae??
?ioi?iaoe?eiiai iioieo oi?aae?inueeiai oeeeeo, a naia: ieaioaaiiy,
aei??thaaiiy ?aae?caoe?? ieai?a (eiio?ieue, cai?ioiee ca’ycie),
?ioa?i?aoaoe?y ?acoeueoao?a aei??thaaiue oa ocaaaeueiaiiy aaciai?
?ioi?iaoe?? aeey i?eeiyooy iaaieo a?aeiia?aeieo ??oaiue. Aieiaiei eiai
caaaeaiiyi ? ia cae?eniaiiy iae?eo, aiae?co /e ieaioaaiiy ye ooieoe?e, a
aeei?enoaiiy ie?aieo ?o aeaiaio?a c iaoith ?ioi?iaoe?eiiai caaacia/aiiy
i?ioeano i?eeiyooy oi?aae?inueeeo ??oaiue c iioei?caoe?? aeai?eoio
«aeo?aoe — ianya — i?eaooie».

A iiaeo oiiaao ainiiaea?thaaiiy aooaaeoa?nueeee iae?e ia? caaacia/oaaoe
ca?ioa?aniaaieo noa’?eo?a ?ioi?iaoe??th i?i ae?yeuei?noue i?aei?e?inoa ?
i?aai?caoe?e, eiiia?aoea?a ? ?o anioe?aoe?e aeinoaoiueith ?ioi?iaoe??th
aeey i?eeiyooy ieie iaa?oioiaaieo aeiiii?/ieo ??oaiue. ??ci? a?oie
ei?enooaa/?a iio?aaothoue ??cii? ?ioi?iaoe??. O ca’yceo c oeei o
i?aeia?iaei?e i?aeoeoe? ye naiino?ei?e aaeoc? aooaaeoa?nueeiai iae?eo
?niothoue iiaeaoeiaee, o?iainiaee oa oi?aae?inueeee iae?e (?en. 1).

Iiaeaoeiaee

iae?eO?iainiaee iae?eOi?aae?inueeee

iae?eCaaacia/o? aecia/aiiy noi iiaeaoe?a oa eiio?ieue ca ?o
nieaoithCaaacia/o? ?aaeueio oa?aeoa?enoeeo o?iainiaiai noaio
i?aei?e?inoaa oa ?acoeueoao?a eiai ae?yeueiino? iacaeaaeii a?ae i?aaee
? aeiia iiaeaoeiaiai caeiiiaeaanoaaI?aeaioiaey? ?ioi?iaoe?th aeey
ieaioaaiiy, eiio?ieth, aiae?co oa i?eeiyooy ??oaiue ia ??cieo ??aiyo
oi?aae?iiy i?aei?e?inoaii

?en. 1. Aeaee iae?eo a ?eieiaeo oiiaao

Ioaea, iiaeaoeiaee iae?e ni?yiiaaiee ia ?ic?aooiie noi iiaeaoe?a ? ia?
cae?enithaaoe eiio?ieue ca nai?/aniei ? iiaiei ?o iaaeoiaeaeaiiyi aei
athaeaeaoo.

Aeine?aeaeaiiy iieacaee, ui ooieoe?iioaaiiy aaaaoioeeaaeii? aeiiii?ee
i?aei?e?inoa ??ciiai oeio iio?aao? noai?aiiy oaei? nenoaie iae?eiai?
?ioi?iaoe??, yea a aeaaaea ciiao aeei?enoiaoaaoe ?aeeiee ii?yaeie
iiiaeaoeoaaiiy an?o i?aei?e?inoa oa neeaaeaiiy ca?oiino? i?i ?o
o?iainiaa noaiiaeua ca ?aeeieie oi?iaie. E??i oiai, ia?ao?ae Oe?a?ie aei
?eieiaeo a?aeiinei ? iaiao?aei?noue caeo/aiiy ?iicaiieo ?iaanoeoe?e,
aeiaaathoue, uia iae?e aoa c?icoi?eei ?iicaiiei o/anieeai. Oea iio?aao?
?noioieo ci?i o iaoiaee/ieo iieiaeaiiyo aaaeaiiy iae?eo, iiae?eo eiai ia
o?iainiaee ? oi?aae?inueeee c a?aooaaiiyi iniaeeainoae noaiiaeaiiy ?
aaaeaiiy iae?eo a Oe?a?i?.

Iiaeaeueoee ?icaeoie i?aiaeieo ? eiiia?aoeaieo a?aeiinei, noai?aiiy a
ainiiaea?noaao iaeiaeo oiiae?a iaieio/a i?ecaiaeeoue aei ia?aoai?aiiy
i?aei?e?inoa a ei?ii?aoeai? anioe?aoe??. A oiiaao ci?i aeiiii?/iiai ?
th?eaee/iiai noaoon?a eiiia?aoea?a oa ?o ia’?aeiaiue a oe?eiio,
iaiao?aei? aaeaeaaoi? ci?ie iae?eiaiai caaacia/aiiy ooieoe?iioaaiiy
anioe?aoe?e. Aiae?c

?iaioe ainiiaea?noa, an? i?ae?icae?ee yeeo i?aoeththoue ia canaaeao
eiiia?aoe??, na?ae/eoue i?i oa, ui c ci?iith no?oeoo?e oi?aae?iiy,
aeieea? iaiao?aei?noue o ?icoi?ioaaii? ?aeeieo aeiiii?/ieo neoaea.
Aaaaea?ii, ui ci?ia oi?i ainiiaea?thaaiiy ia nae?, ia?ao?ae a?ae
aioo??oiueiainiiaea?nueeiai i?aiaeiiai i?ae?yaeo aei anioe?aoe?e
eiiia?aoea?a noaaeoue ia?aae iae?eii caaaeaiiy ia i?inoi aecia/aiiy
e?ioeaaeo ?acoeueoao?a ae?yeueiino? i?ae?icae?e?a, ye ?aeiiaiaeothoue
aeaye? aeiiii?noe, a a a?eueo?e i???, iiyniaiiy, /iio iaea?aeaiee oie /e
?ioee ?acoeueoao ainiiaea?thaaiiy. Aaaeeeaei caaaeaiiyi iae?eo
? a?aeia?aaeaiiy iaeiiaiai noaio eiiia?aoeao. I?eaaoecaoe?y aeaniino?
ia?aaeaa/a? aecia/aiiy i?aa ia aieiae?iiy iaeiii eiiia?aoeao a oe?eiio ?
eiaeiiai eiai /eaia cie?aia.

Ia?ao?ae aei ?eieiaeo a?aeiinei, a i?aeoeoe? ainiiaea?thaaiiy, coiiaeth?
ca?eueoaiiy ia’?eo?a eiio?ieth. Ia’?eoaie
aioo??oiueiainiiaea?nueeiai naiieiio?ieth noathoue iiaiioa ?
nai?/ani?noue aeeiiaiiy aeiaia??ieo ciaia’ycaiue, e?euee?noue ? ye?noue
iineoa, aecia/aiiy iaeiaiai oiiaeo, eiai ia?nii?o?eaoe??, ia?aooaaiiy
aeea?aeaiae?a, i?aiaei? a?aeiineie.

Aeiiii?/ia ? th?eaee/ia naiino?ei?noue noa’?eo?a anioe?aoe?e caaacia/o?
?i i?aaiaee ?aaeei aieiae?iiy ? ?icii?yaeaeaiiy caniaaie ae?iaieoeoaa,
ae?iaeaiith i?iaeoeoe??th ? o?iainiaeie ?acoeueoaoaie, ui coiiaeth?
iio?aao iiaoaeiae iae?eo aaciina?aaeiuei ia ??ai? eiiia?aoea?a oa ?o
anioe?aoe?e. C ?ioiai aieo, ooieoe?iioaaiiy anioe?aoe?? ye th?eaee/ii?
iniae aeiaaa? iaeaaeii? i?aai?caoe?? iae?eo ii ia’?aeiaii? a oe?eiio.
Eiaeiee c oeeo ??ai?a oa?aeoa?eco?oueny ??cieie ia’?eoaie oi?aae?iiy, ui
? aecia/a? iniaeeaino? iiaoaeiae a ieo iae?eo, i?e yeiio o?iainiaee
iae?e a a?eueo?e i??? aoaea cina?aaeaeoaaoenue a oeaio?aeuei?e
aeiiii?/i?e neoaea? anioe?aoe??, a ae?iaie/ee — a eiiia?aoeaao.

I?e i?aai?caoe?? aooaaeoa?nueeiai iae?eo ia i?aei?e?inoaao AIE iio??aii
a?aoiaoaaoe, ui i?e ooieoe?iioaaii? iiaeo
aioo??oiueiainiiaea?nueeeo oi?ioaaiue oeaio? aiae?oe/ieo ?ic?iaie
ci?uo?oueny o iecia? eieaeoeae. A oiiaao ?eieo neioaoe/iee iae?e,
aeoiaey/e c ca?oa?aeiiai aeina?aeo, iaea?eueo eia?/ii aanoe ia
aecia/aieo ?aooieao naiino?eii o o?iainiaiio oa oi?aae?inueeiio iae?eo.
C iaoith i?enoinoaaiiy ?nioth/i? oi?ie iae?eo aeioe?eueii oi?o?eoaaoe
iae?eia? ?aa?no?e neioaoe/iiai ? aiae?oe/iiai iae?eo, i???iooth/enue ia
iiaeeea?noue canoinoaaiiy ?o i?aei?e?inoaaie ??cieo oi?i aeaniino? oa
noa? ae?yeueiino?; caaacia/eoe a?eueo ??aiii??ia iaa?iiaaeaeaiiy
iae?eiaeo aeaieo o ?aa?no?ao iae?eo; iaeneiaeueii iaaeeceoe aeai?
aiae?oe/iiai iae?eo a iae?eiaeo ?aa?no?ao aei aeei?enoaiiy ?o i?e
neeaaeaii? eaa?oaeueii? oa ??/ii? ca?oiino?.

?aoi?ioaaiiy nenoaie iae?eo ? eiio?ieth, cie?aia
aooaaeoa?nueeiai iae?eo, ne?ae ii/aoe c ieaio ?aooie?a, yeee iiaeiai
aooe iiaoaeiaaiee ia iniia? i?eeiyoeo o i?aeia?iaei?e i?aeoeoe?
i?eioeei?a, i?aeia?iaeieo noaiaea?o?a aooaaeoa?nueeiai iae?eo,
i?ia?aneaieo oi?i eiaeoaaiiy, ui caaacia/o? o?niee ca’ycie iioi/iiai
iae?eo c aaeainii, o?iainiaith ca?oi?noth, aeaeea?aoe?yie.
Ai?iaaaeaeaiiy a Ieai ?aooie?a o?iainiaiai oa oi?aae?inueeiai iae?eo
aea? ciiao cae?enithaaoe eiio?ieue ciai?oi?o oa aioo??oi?o iaoa??aeueii
– aa?o?nieo iioie?a.

Ia iinoaiiaeo iae?eo a naeyinueeeo ainiiaea?noaao aieeaathoue ?o
i?aai?caoe?ei? oi?ie ae?iaieoeoaa ? niaoe?ae?caoe?y. I?aeoeea
na?ae/eoue, ui i?aai?caoe?y iae?eo a iaeiin?iaeieo naeyinueeeo
ainiiaea?noaao, ye? caeiathoueny ae?iaieoeoaii iaeiiai aeaeo
n?euenueeiainiiaea?nueei? i?iaeoeoe??, iiai?noth a?aeiia?aea? i?inoa
nenoaia iae?eo, yea iieyaa? o a?aeia?aaeaii? ae?iaie/eo iia?aoe?e a
aeo?iae? iae?eo ainiiaea?nueeeo iia?aoe?e (cai?noue oeiiaeo ia?aeiieo
aeieoiaio?a), i?aai?caoe?y iae?eo ? ca?oiino? ciaoiaeeoueny o o?niiio
aca?iica’yceo c ae?th/eie nenoaiaie oi?aae?iiy ? oiiaaie
ainiiaea?thaaiiy. I?aeoeea i?aai?caoe?? iae?eiaiai i?ioeano na?ae/eoue
i?i aaaaoi/enaeuei?noue i?aeoiae?a aei ae??oaiiy ieoaiiy i?i
i?aai?caoe?th iae?eo. Iei? ?acoeueoaoe iaoeiaeo aeine?aeaeaiue ?
aeina?ae iae?eo a naeyinueeeo (oa?ia?nueeeo) ainiiaea?noaa aeicaiey?
noai?eoe nenoaio iae?eo, yea a a?aeiia?aeaea no/aniei aeiiaai,
caaacia/oth/e i?e oeueiio i?i?iaeueio o?oaei?ie?noue, caniiaaia ia
naiiiae?eo; i?inoioo, yni?noue, iaeiioeii?noue a iiaoaeia? ?aa?no??a ? o
aaaeaii? caien?a; iiaiioo a?aeia?aaeaiiy ia’?eo?a iae?eo; nai?/ani?noue
oi?ioaaiiy aeaieo aeey i?eeiyooy oi?aae?inueeeo ??oaiue.

I?iaaaeai? aeine?aeaeaiiy ? aeina?ae ?iaioe naeyinueeeo (oa?ia?nueeeo)
ainiiaea?noa *a?eanueei? iaeano? iieaco?, ui iniiaieie ia’?eoaie
aooaaeoa?nueeiai iae?eo a oeeo ainiiaea?nueeeo no?oeoo?ao ? iaeii,
a?ioia? eiooe, ?ic?aooiee ? e?aaeeoe, iieaoa i?aoe? iaeiaieo in?a,
aeioiaee ? aeaeaoee, ainiiaea?nuee? iia?aoe??.

A aeena?oaoe?? ii?aoeueiaaia noaia iae?eo a naeyinueeeo (oa?ia?nueeeo)
ainiiaea?noaao oa a eiiia?aoeaieo oi?ioaaiiyo. Aeey ni?iuaiiy iae?eo a
eiiia?aoeaao ?ic?iaeaiee ?iai/ee ieai ?aooie?a aooaaeoa?nueeiai iae?eo
ainiiaea?nueeeo iia?aoe?e, a yeiio e?euee?noue neioaoe/ieo ?aooie?a a
ii??aiyii? c oeiiaei ieaiii nei?i/aii i?eaeecii iaiieiaeio. A
eiiia?aoeaao iae?eiaothoueny eeoa ae?iaie/? caiane, ye? i?ioiaeyoue
neeaaenueeee iai?io. Iaeeai-ianoeeuei? oa ?io? iaoa??aee, caiani?
/anoeie, iaea?aeai? ia neeaaeao anioe?aoe?? ii e?i?oia — caa??ieo
ea?oeao, iaeeaaeieo a e?ioe? i?nyoey nienothoueny ia iniia? ?aooie?a,
i?aae’yaeaieo anioe?aoe??th, aaciina?aaeiuei ia aeo?aoe ae?iaieoeoaa c
e?aaeeoo ?aooieo 79 «Aioo??oiueiainiiaea?nuee? ?ic?aooiee».

Aiaeia?/ii nienothoue nieiaeo? ? a?oa? ei?ie, yaeio?i?eaoe, iaea?aeai?
a?ae eiiia?aoea?a nai?? anioe?aoe?? ? aeo?a/ai? ia ae?iaieoeoai.

Iaei??th c iaeneeaaei?oeo ? o?oaeii?noeeo ae?eyiie ?iaioe aooaaeoa??? a
n?euenueeiainiiaea?nueeeo eiiia?aoeaao ? iae?e ?aae?caoe?? i?iaeoeoe??.
Oea coiiaeaii ye aaeeeith e?euee?noth eaiae?a ?aae?caoe??, oae ?
iayai?noth ??cieo a?aeioneieo oe?i. Ia iao iiaeyae, a i?aai?caoe??
iae?eo ?aae?caoe?? i?iaeoeoe?? (?ia?o, iineoa) ye iieaco? aeina?ae,
aeioe?eueii aeio?eioaaoenue ?nioth/iai ii?yaeeo a aei?aoi?iiaaieo
no?oeoo?ao. A?aoiaoth/e i?aeoe/iee aeina?ae ae?yeueiino? oa?ia??a
Oe?a?ie, a aeena?oaoe?? cai?iiiiiaaii canoinoaaiiy ni?iuaii? iaoiaeeee
iae?eo aeo?ao oa aecia/aiiy aeioiaeo o oa?ia?nueeeo ainiiaea?noaao.

A ae?oaiio ?icae?e? «I?aai?caoe?y iae?eo a ?aoi?iiaaieo
n?euenueeiainiiaea?nueeeo ae?iaie/eo no?oeoo?ao» aeine?aeaeothoueny c
iiceoe?e ?aoe?iiaeueii? iiaoaeiae nenoaie aooaaeoa?nueeiai iae?eo
iniaeeaino? iae?eo ?ano?n?a ae?iaieoeoaa, caie?, aeo?ao ae?iaieoeoaa oa
?acoeueoao?a ainiiaea?nueei? ae?yeueiino? a iiaeo
i?aai?caoe?eii-i?aaiaeo no?oeoo?ao aa?ii?iieneiai? noa?e. A
?acoeueoao? ooi/iaii, noiniaii oi?i ainiiaea?thaaiiy, ii?yaeie
cae?eniaiiy ?iaaioa?ecaoe?? iniiaieo cania?a ae?iaieoeoaa c i?iaaaeaiiyi
aenia?oii? ioe?iee, iaa?oioiaai? iaoiaeieia?/i? iieiaeaiiy ioe?iee
ie?aieo aeae?a cania?a a oa’ycoe? c ?eieiaeie oe?iaie ?o aaeainiai?
aa?oino?. ?ic?iaeaia noaia a?aeia?aaeaiiy a iae?eo ?acoeueoao?a

?iaioe c i?eaaaeaiiyi o a?aeiia?aei?noue aei ?eieiaeo oe?i aaeainiai?
aa?oino? ie?aieo ia’?eo?a iniiaieo cania?a c canoinoaaiiyi aaeainiaeo
?aooie?a. Ia?aaeai? eiiia?aoeaai

caniae ae?iaieoeoaa iaiao?aeii iae?eiaoaaoe ia eiiia?aoeaiiio ??ai? ? a
nenoaiiiio neioaoe/iiio iae?eo ia ??ai? anioe?aoe?? eiiia?aoea?a. Oea
aeieeaa? ?c noaoono aeiiii?/ii? naiino?eiino? eiiia?aoea?a ?
iaiao?aeiino? aecia/aiiy naiai iaeiiaiai noaio, a oaeiae neeaaeaiiy
naiino?eiiai aaeaino.

Aeey iie?ioaiiy neioaoe/iiai iae?eo a anioe?aoe?yo aeioe?eueii eiai
cae?enithaaoe ii iiaeeeaino? c canoinoaaiiyi ?aooie?a ae?th/iai ieaio c
?ic?iaeith ni?iuaiiai aa??aioa. A aeena?oaoe?? iaa?oioiaaii canoinoaaiiy
nei?i/aiiai ia?ae?eo ?aooie?a aooaaeoa?nueeiai iae?eo, ye? ia?aaeaa/ai?
a oeiiaiio ieai? ?aooie?a. Oeae ieai ?aooie?a aeeth/a? neioaoe/i?
?aooiee oa noa?aooiee ia?oiai oa ae?oaiai ??ai?a. Iniaeeaiai cia/aiiy
iaaea?oueny a?aeia?aaeaiith ?iciiae?eaieo iaeia, caie?, a?ioiaeo eioo?a
i?ae eiiia?aoeaaie. C oe??th iaoith ?ic?iaeaii ii?yaeie aaaeaiiy iae?eo
oeeo ?ano?n?a.

A oiiaao ?icaeoeo ?eieiaeo a?aeiinei ? noai?aiiy i?aiaeii-iaeiaeo
eiiia?aoea?a aaaeeeaa cia/aiiy ia? canoinoaaiiy /ae?a-iaeeaaeieo aeey
i?iaaaeaiiy ?ic?aooie?a i?ae eiiia?aoeaaie. Aiie aeeiiothoue iae?eiao
ooieoe?th ? iaeii/anii ? aeieoiaioaie, ui e?i?oothoue aeo?aoo cania?a ?
?ano?n?a ia aeeiiaiiy ae?iaie/i? i?ia?aie. I?e i?aai?caoe?? iae?eo ia
i?aei?e?inoaao AIE iio??aii a?aoiaoaaoe, ui i?e ooieoe?iioaaii? iiaeo
aioo??oiueiainiiaea?nueeeo oi?ioaaiue oeaio? aiae?oe/ieo ?ic?iaie
ci?uo?oueny o iecia? eieaeoeae.Ia?aaoaeiaa ainiiaea?nueeiai iaoai?cio
noaaeoue iia? aeiiae aei iae?eo i?aoe? oa ?? iieaoe, iniiao yei?
neeaaea? ia?aeiia aeieoiaioaoe?y. Neioaoe/iee iae?e ca?ia?oii? ieaoe,
aoiaey/e c ca?oa?aeiiai aeina?aeo, iaea?eueo eia?/ii aanoe ia aecia/aieo
?aooieao naiino?eii o o?iainiaiio oa oi?aae?inueeiio iae?eo. A
iiaeo oiiaao ainiiaea?thaaiiy aaaeeeaiai cia/aiiy iaaoaa? iae?e ?
ioe?iea iaoa??aeueieo oe?iiinoae ? ae?iaie/eo caian?a. I?e oeueiio ne?ae
aeei?enoaoe aeina?ae ca?oa?aeieo e?a?i, a yeeo canoiniaothoueny o?e
niiniae ?o ioe?iee: na?aaeiy oe?ia ?o i?eaeaaiiy; ioe?iea ii iaoiaeo
e?oi (lifo), yeee iieyaa? a ia?oi/a?aiaiio nienaii? iaoa??ae?a, ui
iinooieee ia i?aei?e?inoai inoaii?ie; iaoiae o?oi (fifo), yeee
ia?aaeaa/a?, ui ia ae?iaieoeoai nii/aoeo nienothoueny oe?iiino?, ui
iinooieee ia i?aei?e?inoai ia?oeie (i?e ?ioeyoe?? aiie a?eueo aeaoaa?).
A iei?oi?o oiiaao aaeeeiai cia/aiiy iaaoaa? i?aaeeueia ioe?iea
ae?iaie/eo caian?a, a oaeiae ii?yaeie a?aeia?aaeaiiy noi ?o aeiioe?iee
ia ?aooieao. Ia iao iiaeyae, aeiioe?ieo iaoa??aeueieo oe?iiinoae
iaiao?aeii i?iaiaeeoe ia ii an?o ?o aeaeao, ye? caa??aathoueny ia
neeaaeao, a o?eueee ii oeo, ui aeei?enoiaothoueny aeey iio?aa
ae?iaieoeoaa aai ?aae?ciaai?.

A i?ioean? aeine?aeaeaiiy ?ic?iaeai? i?iiiceoe?? uiaei
oaeineiiaeaiiy nenoaie iae?eo iaoa??aeueieo oe?iiinoae ? ae?iaie/eo
caian?a a i?aiaeii-iaeiaeo eiiia?aoeaao ? naeyinueeeo (oa?ia?nueeeo)
ainiiaea?noaao, a oaeiae iae?eo iaeia oa iaeiiaeo ia?a. Eiaeiee
eiiia?aoea iiaeiai iaa?oioiaaii i?aeoiaeeoe aei ?iciiae?eo caaaeueii?
noie aeea?aeaiae?a. Iaiao?aeii a?aoiaoaaoe, ui aeea?aeaiaee — oea
/anoeia i?eaooeo, io?eiaiiai eiiia?aoeaii ia iniia? aeei?enoaieo
caiaeueieo, iaeiiaeo ia?a oa o?oaeiaiai aianeo. A aeena?oaoe??
?ic?iaeai? iaoiaee/i? iieiaeaiiy a?aeia?aaeaiiy ia ?aooieao
aooaaeoa?nueeiai iae?eo oeeo iia?aoe?e.

A nenoai? iae?eo iaaoaa? aaeeeiai cia/aiiy iae?e caie? a
n?euenueeiainiiaea?nueeeo oi?ioaaiiyo, oaeineiiaeaiiy iaoai?cio ieaoe ca
caieth a n?euenueeiio ainiiaea?noa?. A oiiaao ia?aoiaeo aei ?eieo,
?icaeoie ??cieo oi?i ainiiaea?thaaiiy oa i?iaaaeaiiy i?eaaoecaoe?? caie?
?noioii ?icoe?ththoue noa?o ?aioieo a?aeiinei. ?o noa’?eoaie
aenooiathoue i?aiaea??, oa?ia?e, naeyinuee? ni?eee, oiaa?enoaa,
eiiia?aoeae, anioe?aoe?? eiiia?aoea?a oa ?i. Oiio aaaeeeaei a iiaeo
oiiaao ainiiaea?thaaiiy ? ?? aa?o?nia ioe?iea. Iaiao?aei?noue aa?o?nii?
ioe?iee caie? a iiaeo oiiaao ainiiaea?thaaiiy aeeeoo?oueny ia?o ca ana
aeei?enoaiiyi oiaa?ii-a?ioiaeo a?aeiinei, i?aeaeuaiiyi
ca?ioa?aniaaiino? naeyi o ca?eueoaii? ae?iaieoeoaa i?iaeoeoe?? ?
iie?ioaiiy ?? yeino?, canoinoaaiiy o ae?iaie/?e noa?? iiaiai
aeiiii?/iiai iaoai?cio ae?yeueiino?.

A aeena?oaoe?ei?e ?iaio? ia iniia? aiae?co iaoiaeieia?/ieo i?aeoiae?a
uiaei ioe?iee caiaeue ii?aoeueiaai? i?iiiceoe?? uiaei iae?eo caiaeueiiai
oiiaeo a ??cieo i?aai?caoe?eii-i?aaiaeo no?oeoo?ao. Oae, aei
ai?iaaaeaeaiiy a?ioiai? ioe?iee caie? iae?e iayaiino? oa ?ooo caie?
aeioe?eueii aanoe a eiiia?aoea? a ie?ai?e niaoe?aeuei?e a?aeiiino?
«Caiaeueiee oiiae eiiia?aoeao» c a?aeia?aaeaiiyi e?eueeino? aeanii?
caie? ? i?aiaeiaaii?. Ia?aaeaaaoe caieth a ei?enooaaiiy iaiao?aeii ii
aeiaiai?o. Ine?eueee iia??oaiiy aai iie?auaiiy ?iaeth/ino? caie? a
cia/i?e i??? coiiaeaii ainiiaea?nueeith ae?yeuei?noth ethaeeie, oiio
iaiao?aeii a iueiio ia?aaeaa/eoe ye aeiiii?/i? naieoe??, ca’ycai? c
ia?aoe?iiaeueiei aeei?enoaiiyi ? cieaeaiiyi i?iaeoeoeaiino? caie?, oae ?
noeioee ca caa?aaeaiiy ? i?eiiiaeaiiy ?? ?iaeth/ino?. A i?ioean?
aeine?aeaeaiue iaa?oioiaai? iaoiaee/i? ?aeiiaiaeaoe?? uiaei i?aiaeii?
ieaoe ca caieth a iaoo?? aai a?ioia?e oi?i?, ?ic?iaeaiee ii?yaeie
a?aeia?aaeaiiy ia ?aooieao ?ooo i?aiaeii? ieaoe.

I?e cae?eniaii? ?aaeeeaeueii? aeiiii?/ii? ?aoi?ie, ?icoe?aii?
ainiiaea?nueei? naiino?eiino? i?aei?e?inoaa /anoeiith oi?aae?inueeiai
iae?eo noa? iae?e aeo?ao. A oi?aae?inueeiio iae?eo aeo?aoe
iae?eiaothoueny ii noaooyo ? eaeueeoeth?oueny nia?aa?o?noue, a
o?iainiaiio -iae?e aeo?ao aaaeooue ii aeaiaioao. Iaa?oioiaaia
anoaiiaeaiiy iiiaieeaoo?e noaoae aeo?ao aecia/a? aiae?oe/i?noue aeaieo,
iiaeeeaino? cae?eniaiiy eiio?ieth ? aeyaeaiiy ?aca?a?a ?o cieaeaiiy.
A?oioaaiiy ii noaooyo nia?aa?oino? i?aaenoaaey? ia’?eo aiae?oe/iiai
iae?eo ? c oe??? oi/ee ci?o ?? ?icoe?aiiy i?aeaeuo? ?ioi?iaoe?eio
caaacia/ai?noue nenoaie iae?eo.

?aae?caoe?y iaea?aeaii? i?iaeoeoe??, oaa?ei, ?ia?o oa iineoa, ia iao
iiaeyae, iiaeiia a?aeia?aaeaoeny ia aeaio aaeainiaeo ?aooieao: 46″
?aae?caoe?y ia noi?iio», 47″ ?aae?caoe?y eiiia?aoeaai nai??
anioe?aoe??». Iniiaiith noaooath aeioiae?a (iaaeoiaeaeaiue)
eiiia?aoea?a, caniiaaieo ia i?aiaeii-iaeia?e iniia?, ? ?aae?caoe?y
n?euenueeiainiiaea?nueei? i?iaeoeoe??, iaaeaiiy iineoa oa aeeiiaiiy
?ia?o. ?c an?o iaaeoiaeaeaiue (aeioiae?a) eiiia?aoeae iiaeii? iiaa?oaoe
a ia?oo /a?ao iaoa??aeuei? oa i?e??aiyi? aei ieo aeo?aoe, ye?
aeeth/athoue a naaa an? aeaee iaoa??aeueieo oe?iiinoae, aii?oecaoe?th,
no?aoia? ieaoaae?, iineoae ?c noi?iie, a oiio /ene? a?ae ?ioeo
eiiia?aoea?a, i?aiaeio ieaoo ca i?aiaeiaai? iniiai? caniae, i?ioeaioe ca
e?aaeeo i?ae ae?iaie/? iio?aae, ye? a?aeiia?aeii aei caeiiiaeaanoaa
aeeth/athoueny a nia?aa?o?noue. Aaeiaee aeioiae, yeee caeeoeany i?ney
oeeo a?ae?aooaaiue, noaiiaeoue /enoee aeioiae eiiia?aoeao. I?ney nieaoe
an?o iaiao?aeieo iiaeaoe?a, cai??a aei athaeaeaoo, aiane?a a iain?eiee
oiiae, no?aoia? oiiaee, ?io? iaiao?aei? ieaoaae?, ye? cae?eniththoueny
ca ?aooiie i?eaooeo, caeeoa?oueny i?eaooie, yeee ? aeani?noth
eiiia?aoeao ? aeei?enoiao?oueny ca eiai ?icnoaeii. C iaoiai iiaeyaeo,
aa??aioe ?iciiae?eo /enoiai aeioiaeo (i?eaooeo) eiiia?aoeao iiaeooue
aooe ??cieie ? caeaaeaoue a?ae i?aai?caoe?eii? iiaoaeiae
anioe?aoe?? eiiia?aoea?a, ?o aca?iia?aeiinei c oeaio?ii ? i?eeiyoiai
i?ae niaith ii?yaeeo o?iainoaaiiy ? oeaio?ae?caoe?? cania?a.Aeina?ae
?iaioe n?euenueeiainiiaea?nueeeo i?aei?e?inoa a oiiaao eiiia?aoeaii?
oi?ie i?aai?caoe?? ae?iaieoeoaa iieaco? , ui iaea?eueoa aeiiii?/ia
ca?ioa?aniaai?noue eieaeoea?a aeinyaa?oueny oiae?, eiee iaeneiaeueii
iiaeeeaa aaee/eia o?iainiaiai ?acoeueoaoo ?o ae?yeueiino? caeeoa?oueny
a ?icii?yaeaeaii? eiiia?aoea?a. Oaeee i?aeo?ae ?icoe?y? naiino?ei?noue
eiiia?aoea?a, i?e iaeii/aniiio i?aeaeuaii? a?aeiia?aeaeueiino? ca ?o
o?iainiaee noai. Aeioiae (i?eaooie), yeee caeeoa?oueny i?ney
a?aeiia?aeieo iaia’yceiaeo a?ae?aooaaiue a?ae iueiai,
aeei?enoiao?oueny aeey iieaoe i?aoe? /eai?a eiiia?aoeao. I?e ?iciiae?e?
/enoiai aeioiaeo (i?eaooeo) iaiao?aeii a?aoiaoaaoe oo iniaeea?noue, ui
a a?eueoino? aeiaaee?a a?i aecia/a?oueny a e?ioe? ?ieo, a
aeei?enoiao?oueny c ii/aoeo ?ieo aei aecia/aiiy e?ioeaaiai ?acoeueoaoo.
A?aeiia?aeii aei oeueiai, iieaoa i?aoe?, yea aeaea?oueny i?aoe?aieeai ia
i?ioyc? ?ieo, ia?aoai?th?oueny a aaainoaaiiy.

?icae?e 3 «Oaeineiiaeaiiy nenoaie iae?eo a i?aiaeieo ? eiiia?aoeaieo
i?aei?e?inoaao» i?enay/aiee iaa?oiooaaiith iai?yi?a oaeineiiaeaiiy
iae?eo ? eiai aoaeoeaiino?, canoinoaaiith aeaeo?iiii-ia/enethaaeueieo
iaoei a nenoai? aooaaeoa?nueeiai iae?eo, iie?ioaiith eaae?iaiai
caaacia/aiiy iiaeo ae?iaie/eo oi?ioaaiue.

A no/anieo oiiaao inai?iiy ?eieiai? aeiiii?ee aaaeeeaiai cia/aiiy
iaaea?oueny oaeineiiaeaiith i?aai?caoe?eii? iiaoaeiae aeiiii?/ii?
?iaioe a eiiia?aoeaao oa ?ioeo ainiiaea?nueeeo no?oeoo?ao. Aiia aecia/a?
i?aai?caoe?eio iniiao ? oi?io iae?eo, nooi?iue eiai oeaio?ae?caoe??,
?iciiae?e aeiiii?/ii? ?iaioe i?ae aeeiiaaoeyie, no?iee ?? aeeiiaiiy
oiui. Iei? ?nio? e?eueea i?aeoiae?a aei i?aai?caoe?? ? ooieoe?iioaaiiy
oeaio?ae?ciaaieo aeiiii?/ieo neoaea a anioe?aoe?yo. Iaeei c ieo
oa?aeoa?iee oei, ui aeiiii?/ia ?iaioa a ia’?aeiaii? eiiia?aoea?a
aeeiio?oueny oeaio?ae?ciaaii a ?aeei?e aeiiii?/i?e neoaea? aai a O?Oe
anioe?aoe??. A aini?ic?aooieiaeo i?ae?icae?eao eiiia?aoea?a aaaeaoueny,
ye i?aaeei, o?eueee aiae?oe/iee iae?e ?o aeioiae?a ? aeaeaoe?a. I?e
oeueiio ooieoe?iioaaiiy oeaio?aeueieo aeiiii?/ieo neoaea ? anueiai
aia?aoo oi?aae?iiy anioe?aoe??th cae?enith?oueny ca ?aooiie iia?e?caoe??
/anoeie eioo?a i?ae?icae?e?a a oeaio?ae?ciaai? oiiaee ia’?aeiaiiy
eiiia?aoea?a.

O e?oa?aoo?ieo aeaea?aeao i?iaeiaaeothoueny aeeneon?? i?i oa, eiio ? ye
cae?enithaaoe e?aaeeoii-?ic?aooieiaa ianeoaiaoaaiiy i?aei?e?inoa,
ia’?aeiaiiy eiiia?aoea?a, aaieo /e o?iainiai-?ic?aooieiaiio oeaio?o.
Aeina?ae ae?yeueiino? ie?aieo ia’?aeiaiue ia?aeiieeai aeiaiaeeoue
ia?aaaae o?iainiai-?ic?aooieiaeo oeaio??a, oae ye o?eueee aiie
a?aeiia?aeathoue ?ioa?anai o/aniee?a eiiia?aoe??, a

i?aoe?aieee Aa?ii?iiaaieo, ye a?aeiii, ia ca?ioa?aniaai? caoeuaoe
?ioa?ane o/aniee?a ia’?aeiaiue, o ieo ?io? caaaeaiiy. Iei? a
anioe?aoe?yo eiiia?aoea?a (oa?ia??a) ia aac? ?o O?Oe caeeaaea?oueny
ooiaeaiaio iaeaooi?o aaie?anueeeo no?oeoo?. Ooieoe?iioaaiiy oaeeo
onoaiia a anioe?aoe?yo eiiia?aoea?a iiaeeeaa i?e oiia? iayaiino? a
ia’?aeiaii? cia/ieo a?ioiaeo ?ano?n?a, aeinoaoiuei? e?eueeino?
eaae?o?eiaaieo niaoe?ae?no?a.

Oaeineiiaeaiiy ia?aeiii? ? caaaeaii? aeieoiaioaoe??, i?aai?caoe??
aiae?oe/iiai ? neioaoe/iiai, o?iainiaiai ? oi?aae?inueeiai iae?eo a
iiaeo oiiaao ainiiaea?thaaiiy aeanoue iiaeeea?noue aeei?enoiaoaaoe
iae?eiao ?ioi?iaoe?th ia an?o ??aiyo oi?aae?iiy ae?iaieoeoaii ? an?ia
/eaiaie anioe?aoe?? eiiia?aoea?a, naeyinueeeo (oa?ia?nueeeo)
ainiiaea?noa oa ?ioeo ainiiaea?nueeeo no?oeoo? ?eieiaiai oeio.

Iaei??th c iniaeeainoae no/aniiai aoaio ?icaeoeo aeiiii?ee ? oe?iea
aeei?enoaiiy aeaeo?iiii-ia/enethaaeueieo iaoei (AII), noai?aiiy ia
?oi?e iniia? aaoiiaoeciaaieo nenoai oi?aae?iiy, iia’ycaieo c nooo?aeie
ci?iaie a i?aai?caoe?? aooaaeoa?nueeiai iae?eo, oi?ioaaii? ia?aeiii?
aeieoiaioaoe?? ? aeieoiaioiiai?ioo, a a?oioaaii? iae?eiaeo aeaieo oa ?o
aeei?enoaiiy a oi?aae?inueeeo ??oaiiyo. Canoinoaaiiy AII ci?ith? ci?no ?
oa?aeoa? i?aai?caoe?? i?aoe? iae?eiaeo i?aoe?aiee?a, noai?th? ?aaeuei?
oiiae aeey ?icaeoeo ?o oai?/i? ae?yeueiino?. Aeei?enoaiiy ia?niiaeueieo
eiii’thoa??a aeicaiey? noai?thaaoe aaoiiaoeciaai? ?iai/? i?noey (A?I),
ye? i?aeaeuothoue i?iaeoeoeai?noue i?aoe?, aiinyoue i?eioeeiiai iia?
?ene ? iniaeeaino? a i?aoeth iae?eiaeo i?aoe?aiee?a.

Aiae?coth/e iei?oith neooaoe?th, iiaeia c?iaeoe aeniiaie, ui
eiii’thoa?i? oaoiieia?? iae?eiaeo ?ia?o o aeeae/? ?iee iaaoaeooue
oe?ieiai canoinoaaiiy, ui aeanoue ciiao ia?ai???iooaaoe nenoaio iae?eo
ia iaea?aeaiiy iia?aoeaii? ?ioi?iaoe??. Iniiaiith oi?iith i?aai?caoe??
aaoiiaoeciaaiiai iae?eo ? aaoiiaoeciaai? ?iai/? i?noey (A?Ie) iae?eiaeo
i?aoe?aiee?a ? niaoe?ae?no?a n?euenueeiainiiaea?nueeiai ae?iaieoeoaa.
A?Ie iiaeooue i?aai?ciaoaaoeny ye a aooaaeoa??yo i?aei?e?inoa, oae ? a
no?oeoo?ieo i?ae?icae?eao oa?ia?nueeeo ainiiaea?noa oa ?ioeo
oi?ioaaiiyo. Iaea?eueoee aoaeo aeei?enoaiiy ia?niiaeueieo eiii’thoa??a a
aooaaeoa?nueeiio iae?eo aeinyaa?oueny ca ?aooiie aaeineiiaeaiiy eiai
iaoiaeieia??, iineeaiiy eiio?ieueieo ooieoe?e, a?eueo iiaiiai
caaeiaieaiiy iio?aa oi?aae?iiy. Iniiaieie iai?yieaie aaoiiaoecaoe??
aooaaeoa?nueeiai iae?eo ? ?aoe?iiae?caoe?y oaoiieia?? ia?iaee iae?eiai?
?ioi?iaoe?? ? cieaeaiiy ?? o?oaeii?noeino?.

Cae?eniaiiy caoiae?a uiaei aeoiaeo c e?ece oa icaei?iaeaiiy aeiiii?ee
aa?ii?iieneiaiai ae?iaieoeoaa, ae??oaiiy i?iaeiaieue/i? i?iaeaie ?noioii
caeaaeeoue a?ae eaae?iaiai iioaioe?aeo, ea??aiiai neeaaeo oa
niaoe?ae?no?a ia i?noeyo. I?ioa, ye na?ae/eoue aiae?c, c iaaieo i?e/ei
eaae?iaa i?iaeaia a ia??iae ia?aoiaeo aei ?eieo iiee ui caeeoa?oueny aac
aeinoaoiuei? oaaae, oi/ ? iaeaaeeoue aei /enea aecia/aeueieo. O ca’yceo
c oeei iac??ea i?iaeaia oaeineiiaeaiiy nenoaie i?aeaioiaee ?
ia?ai?aeaioiaee niaoe?ae?no?a oa ea??aiee?a aa?ii?iieneiaiai
ae?iaieoeoaa o iai?yi? iaieiae?iiy oai???th ? i?aeoeeith ?icaeoeo
?eieiaeo a?aeiinei, inai?iiy ia?eaoeiaiai? nenoaie oi?aae?iiy
i?aei?e?iieoeueeith ae?yeuei?noth. Oeth iaaecae/aeii aaaeeeao i?iaeaio
ne?ae ae??ooaaoe o aeaio iai?yiao. Iaeiei c ieo ? ia?ai?aeaioiaea oa
ia?aeaae?o?eaoe?y iei?oi?o ea??aiee?a ? niaoe?ae?no?a c iaoith inai?iiy
ieie caeiiii??iinoae ?icaeoeo ?eieiai? aeiiii?ee, oi?ioaaiiy
i?aei?e?iieoeueeeo i?aai?caoe?eii-ainiiaea?nueeeo no?oeoo? oa
caaacia/aiiy ?o ae?yeueiino?, aieiae?iiy ia?eaoeiaiaith nenoaiith
no?aoaa?/iiai oi?aae?iiy ?eieii c i???ioaoe??th ia niiaeeaa/a
i?iaeoeoe??.

Ae?oaei aaaeeeaei iai?yiii caaacia/aiiy ?eieiai? aeiiii?ee
eaae?o?eiaaieie niaoe?ae?noaie ? i?aeaioiaea ?o a iaa/aeueieo caeeaaeao.
Aea, ye na?ae/aoue ?acoeueoaoe aeine?aeaeaiue, no/ania nenoaia
i?aeaioiaee niaoe?ae?no?a a iaa/aeueieo caeeaaeao aeey ?iaioe o
ainiiaea?nueeeo no?oeoo?ao ?eieiaiai oeio ia? ?yae iaaeie?e?a. Iac??ea
iio?aaa a iaiao?aeiino? iaa?oioiaaiiai i?aeoiaeo aei aecia/aiiy iio?aae
a iieiaeeo niaoe?ae?noao.

AENIIAEE

Aeeaie? nioe?aeueii-aeiiii?/i? ia?aoai?aiiy a aa?ii?iieneiaiio
eiiieaen?, oi?ioaaiiy aaaaoioeeaaeii? aeiiii?ee, noai?aiiy
i?aai?caoe?eii-i?aaiaeo no?oeoo? a n?euenueeiainiiaea?nueeiio
ae?iaieoeoa? iaa?aeeeaaeii aeiaaathoue aeiei??iiiai oaeineiiaeaiiy
nenoaie aooaaeoa?nueeiai iae?eo a iiaeo oiiaao ainiiaea?thaaiiy.
?acoeueoaoe aeena?oaoe?eiiai aeine?aeaeaiiy aeathoue i?aenoaao c?iaeoe
ianooii? aeniiaee:

1. A iiaeo i?aai?caoe?eii-i?aaiaeo no?oeoo?ao, noi?iiaaieo a i?ioean?
cae?eniaiiy aa?a?ii? ?aoi?ie a Oe?a?i?, aeyaeai? iniaeeaino? ?o
ae?iaie/i? ae?yeueiino?, ui ? i?aaeiaoii noai?aiiy nenoaie
aooaaeoa?nueeiai iae?eo a ?eieiaeo oiiaao. C oe??th iaoith ?ic?iaeai?
iaoiaeieia?/i? iieiaeaiiy oa iaoiaee/i? i?aeoiaee uiaei i?aai?caoe??
aooaaeoa?nueeiai iae?eo iaoa??aeueii-oaoi?/ieo ? caiaeueieo ?ano?n?a,
aeo?ao ae?iaieoeoaa ? ?acoeueoao?a ainiiaea?nueei? ae?yeueiino?. Aeey
eiiia?aoeaieo, i?eaaoii-i?aiaeieo oa naeyinueeeo (oa?ia?nueeeo)
ainiiaea?noa ii?aoeueiaai? iaoiaee/i? iieiaeaiiy oa oi?ie iae?eo
noaoooiiai oiiaeo, iaeia, caie?. Ooieoe?iioaaiiy aaaaoioeeaaeii?
aeiiii?ee iio?aao? noai?aiiy a?aeiia?aeii? nenoaie iae?eiai?
?ioi?iaoe??, yea a aeaaaea ciiao aeei?enoiaoaaoe ?aeeiee ii?yaeie
iiiaeaoeoaaiiy i?aei?e?inoa an?o oei?a oa neeaaeaiiy ca?oiino? i?i ?o
o?iainiaee noai ca ?aeeieie oi?iaie. ?ioi?iaoe?eia ooieoe?y iae?eo
iiaeiia o?ainoi?ioaaoenue c aeaea?aea aeey neeaaeaiiy ca?oiino? o
aaaeeeaee ?ino?oiaio oi?aae?iiy.

2. I?e oi?ioaaii? ? ae?yeueiino? iiaeo i?aai?caoe?eii-i?aaiaeo no?oeoo?,
cie?aia eiiia?aoeaiiai oeio, iaaoaa? iniaeeaiai cia/aiiy iae?e ?ano?n?a
ae?iaieoeoaa. A aeena?oaoe?? ?ic?iaeai? ?aeiiaiaeaoe?? uiaei ia?aeiiiai

iae?eo iaeiiaeo ia?a, a oaeiae aeea?aeaiae?a ca ?acoeueoaoaie
ainiiaea?nueei? ae?yeueiino? o ei?ii?aoeaieo oi?ioaaiiyo.

3. Iniaeeaiai cia/aiiy o oi?ioaaii? nenoaie iae?eo a oiiaao inai?iiy
?eieiaeo a?aeiinei iaaoaa? iae?e

caiaeue n?euenueeiainiiaea?nueeiai i?ecia/aiiy a ie?aieo oeiao
i?aai?caoe?eii-ainiiaea?nueeeo no?oeoo?. A?aenooi?noue iiee ui aa?o?nii?
ioe?iee caie? oneeaaeith? iae?e ?ooo caiaeueieo oiiae?a. O ca’yceo c
oeei ni?iaa i?iaaaeaiiy a?ioiai? ioe?iee caiaeue a aa?a?i?e noa??
ioe?ith?oueny aeineoue iiceoeaii.

4. A oiiaao ?eieiai? aeiiii?ee aeieea? iaiao?aei?noue ia?aaoaeiae
aooaaeoa?nueeiai iae?eo aeo?ao ae?iaieoeoaa, ooi/iaiiy ?nioth/i? nenoaie
?aooie?a c oei, uia a ianooiiiio noai?eoe iaoe?iiaeueiee ieai ?aooie?a.
O o?iainia?e aooaaeoa??? a?aeiia?aeii aei ?aeiiaiaeaoe?e I?aeia?iaeiiai
eii?oaoo c aooaaeoa?nueeeo noaiaea?o?a iae?e aeo?ao i?aai?co?oueny
o?eueee ii aeiiii?/ieo aeaiaioao, a iae?e aeo?ao ii eaeueeoeyoe?eieo
noaooyo i?aai?co?oueny a oi?aae?inuee?e aooaaeoa???. A?aoiaoth/e iio?aae
i?aeaioiaee aeaieo aeey neeaaeaiiy ca?oiino? nenoaie iiiaeaoeoaaiiy
oiiaeo niiaeeaaiiy oa aaaeeea?noue oeueiai iieacieea aeey oi?aae?iiy ia
iae?iaeiiii?/iiio ??ai?, aaaaea?ii ca aeioe?eueia iaa?iiaaeaeoaaoe
iaiao?aei? aeai? oeyoii aeei?enoaiiy ia i?aeoeoe? niaoe?aeueiiai ?aooieo
«Oiiae niiaeeaaiiy», yeee iiaeiai iaoe a?aeiia?aei? noa?aooiee.

5. A ?acoeueoao? i?iaaaeaieo aeine?aeaeaiue iaa?oioiaai? i?iiiceoe??
uiaei i?aaeeueiiai aeai?o ?aa?no??a aiae?oe/iiai iae?eo, noai?aiiy
?aeeieo oeaio?aeueieo aeiiii?/ieo neoaea a anioe?aoe?yo eiiia?aoea?a,
aeeiiaiiy ieie aioo??oiueiainiiaea?nueeeo, aaie?anueei-e?aaeeoieo ?
aoaeeoi?nueeeo ooieoe?e. Caeaaeii a?ae nooiaiy inai?iiy eiiia?aoeaieo
a?aeiinei a anioe?aoe?yo ?aeiiaiaeothoueny ??ci? iiaeae? i?aai?caoe?eii?
iiaoaeiae aioo??oiueiainiiaea?nueei? ca?oiino? ? caaaeaiiai iae?eo.
Ia?niaeoeaiith ? iiaeaeue, yea ia?aaeaa/a? i?aai?caoe?th nenoaiiiai
iae?eo a eiiia?aoeaao ? i?aaenoaaeaiiy aaeain?a a O?Oe.

6. ?icaeoie iiaeo oi?i ainiiaea?thaaiiy, iinooiiaa noai?aiiy oe?iei?
ia?aae? naeyinueeeo (oa?ia?nueeeo) ainiiaea?noa, iaieio/a aeiaaa?
a?aeiia?aeii? nenoaie aooaaeoa?nueeiai iae?eo ?o ae?yeueiino?. Aianaii
i?iiiceoe?? uiaei cai?iaaaeaeaiiy ia neeaaeiiai, ?acii c oei /?oeiai ?
c?icoi?eiai, ianaiia?aae o?iainiaiai, iae?eo c canoinoaaiiyi no/anii?
eiii’thoa?ii? oaoi?ee.

7. Oni?oia cae?eniaiiy aa?a?ii? ?aoi?ie a Oe?a?i? aeiaaa?
aenieieaae?o?eiaaiiai eaae?iaiai caaacia/aiiy, ui iiaea aooe cae?eniaia
oeyoii ia?ai?aeaioiaee eaae??a, a ia?oo /a?ao a aaeoc? aeiiii?/ieo,
iae?eiaeo, i?aaiaeo oa ?ioi?iaoe?eieo ciaiue, oa i?aeaioiaee
niaoe?ae?no?a o a?aeiia?aeiino? aei aeiia ?eieiai? aeiiii?ee.

Iniiai? ?acoeueoaoe aeine?aeaeaiiy aena?oeai? a ioae?eaoe?yo:

1. Aoca? A.N. Iniaeeaino? iae?eo a i?aiaeii-iaeiaeo eiiia?aoeaao//
Aeiiii?ea AIE.- 1997.- ?1.- n.75- 77.

2. Aoca? A.N. Oaeineiiaeaiiy iae?eo caie? a i?aiaeii-iaeiaeo
eiiia?aoeaao// Aeiiii?ea AIE.- 1997.- ?12.- n.32 – 34.

3. Aoca? A.N. Oaeineiiaeaiiy iae?eo a anioe?aoe?? i?aiaeii-iaeiaeo
eiiia?aoea?a// Aeiiii?ea AIE.- 1998.- ?7.-n.47-53.

4. Aoca? A.N. Iniaeeaino? i?aai?caoe?? caaaeaiiai iae?eo a anioe?aoe?yo
i?aiaeii-iaeiaeo eiiia?aoea?a// Aeiiii?ea AIE.- 1998.- ?8.- N.55-57

5. Aoca? A.N. Iniaeeaino? i?aai?caoe?? iae?eo o naeyinueeeo
(oa?ia?nueeeo) ainiiaea?noaao ia ia aac?aooieia?e ? ?aooieia?e iniia?//
Aeiiii?ea AIE.- 1998.- ?9.-N. 41-47

6. Aoca? A.N. Iia? oi?ie i?aai?caoe?? ae?iaieoeoaa ? iniaeeaino?
aaaeaiiy iae?-eo // Oace aeiiia?aeae iaoeiai? eiioa?aioe??.-
i.Oiaiue.-1996.- n.165- 166.

7. Caa?aaaeueia I.?., Aoca? A.N. Ii?yaeie aooaaeoa?nueeiai ioi?ieaiiy ?
iae?eo ia?aaea/? iaeia n?euenueeiainiiaea?nueeei i?aiaeii-iaeiaei
eiiia?aoeaai// Oace aeiiia?aeae iaoeiai? eiioa?aioe??.- i.Oiaiue.-1996.-
n.172 – 173.

8. Caa?aaaeueia I.?., Eo/a?aiei O.A., Aoca? A.N. Aaaeaiiy
aooaaeoa?nueeiai iae?eo ia iaeeo i?aei?e?inoaao (eiiia?aoeaao).Ee?a
Aeaeaaieoeoai ONAA.-1994.-45n.

Aiioaoe??

Aoca? A.N. Oi?ioaaiiy nenoaie iae?eo a n?euenueeiainiiaea?nueeeo
ae?iaie/eo no?oeoo?ao ?eieiaiai oeio (i?aai?caoe?eii-iaoiaeieia?/i?
aniaeoe) – ?oeiien.

Aeena?oaoe?y ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe
ca niaoe?aeuei?noth 08.06.04 “Aooaaeoa?nueeee iae?e, aiae?c ? aoaeeo” –
?inoeooo aa?a?ii? aeiiii?ee, Ee?a, 1999.

?icaeyiooi i?ioean ?aoi?ioaaiiy eieaini?a ? ?aaeaini?a *a?eanueei?
iaeano? oa noai?aiiy i?aei?e?inoa iiaiai oeio c ??cieie oi?iaie
aeaniino?, aeiaaaeaii iaiao?aei?noue nooo?aeo ci?i a iae?eo, a ia?oo
/a?ao a oa?ia?nueeeo ainiiaea?noaao, i?e aioo??ainiiaea?nueeeo
eiiia?aoeaao, a oaeiae ia ie?aieo ae?eyieao iae?eo, cie?aia iae?eo ia?a,
?ic?aooie?a ii aeea?aeaiaeao, iaeia, oiiae?a, caie?, aeo?ao
ae?iaieoeoaa, cai?iiiiiaaii oe?oa aeei?enoaiiy o?iainiai-?ic?aooieiaeo
oeaio??a oa eiii’thoa?ii? oaoi?ee, oeyoe

iie?ioaiiy eaae?iaiai caaacia/aiiy.

Iniiai? ?acoeueoaoe ?iaioe aena?oeai? a 8 ioae?eaoe?yo.

Eeth/ia? neiaa: iia? oi?ioaaiiy, iae?e, o?iainiai-?ic?aooieiaee oeaio?,
iae?e a oa?ia?nueeeo ainiiaea?noaao, iae?e ia?a, caie?, iaeia.

Aoca? A.N. Oi?ie?iaaiea nenoaiu o/aoa a naeueneioicyenoaaiiuo
i?iecaiaenoaaiiuo no?oeoo?ao ?uii/iiai oeia
(i?aaiecaoeeiiii-iaoiaeieiae/aneea aniaeou) — ?oeiienue.

Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo iaoe
ii niaoeeaeueiinoe 08.06.04 “Aooaaeoa?neee o/ao, aiaeec e aoaeeo” —
Einoeooo aa?a?iie yeiiiieee, Eeaa, 1999.

?anniio?ai i?ioeann ?aoi?ie?iaaiey eieoicia e niaoicia *a?eanneie
iaeanoe e nicaeaiey i?aaei?eyoee iiaiai oeia n ?acee/iuie oi?iaie
nianoaaiiinoe, iainiiaaia iaiaoiaeeiinoue nouanoaaiiuo eciaiaiee a
o/aoa, iniaaiii a oneiaeyo ia?aoiaea e i?eiaiaieth iaaeaeoia?iaeiuo
noaiaea?oia e ?ac?aaioea i?iaeoa caeiia Oe?aeiu “I aooaaeoa?neii o/aoa e
oeiainiaie io/aoiinoe”. ?anniao?eaathony eciaiaiey a nenoaia
aooaaeoa?neiai o/aoa, eioi?ua inouanoaeythony i?e ia?aoiaea e ?uii/iui
ioiioaieyi, oai?aoe/aneea iieiaeaiey nouiinoe iino?aoi?ie?iaaiiuo
i?aaiecaoeeiiii- i?aaiauo no?oeoo?, e?eoa?ee e iniaaiiinoe eo
noaiiaeaiey, ?acaeoey e ooieoeeiie?iaaiey. A ia?aoth i/a?aaeue
aieueoia aieiaiea oaeaeyaony ooieoeeiie?iaaieth oa?ia?neeo oicyenoa,
i?iecaiaenoaaiiuo eiiia?aoeaia e eo annioeeaoeee. A nayce n yoei
iac?aea iaiaoiaeeiinoue a ?ac?aaioea i?aaiecaoeeiiii- iaoiaeieiae/aneeo
iieiaeaiee e iaoiaee/aneeo iiaeoiaeia e i?eiaiaieth aooaaeoa?neiai o/aoa
a iiauo naeueneioicyenoaaiiuo i?iecaiaenoaaiiuo no?oeoo?ao, e, i?aaeaea
anaai noi?ie?iaaiiuo ia eiiia?aoeaiuo ia/aeao. A ?iaioa oaeaeyaony
aieiaiea o/?oo ?ano?nia e cao?ao i?iecaiaenoaa, a oaeaea o/?oo
?acoeueoaoia oicyenoaaiiie aeayoaeueiinoe. Enneaaeiaaiey iieacaee, /oi
ooieoeeiie?iaaiea iiiaioeeaaeiie yeiiiieee o?aaoao nicaeaiey oaeie
nenoaiu o/aoiie eioi?iaoeee, eioi?ay aeaea a aiciiaeiinoue
eniieueciaaoue aaeeiue ii?yaeie iaeiaiiaeiaeaiey anao i?aaei?eyoee e
ninoaaeaiea io/aoiinoe ca aaeeiuie oi?iaie.

E?iia oiai, ia?aoiae Oe?aeiu e ?uii/iie yeiiiieee e iaiaoiaeeiinoue
i?eaea/aiey eiino?aiiuo eiaanoeoeee, o?aaotho, /oiau o/ao aue iiiyoiue
eiino?aiiui o/anoieeai. Yoi i?aaeii?aaeaeyao iio?aaiinoue nouanoaaiiuo
eciaiaiee a iaoiaee/aneeo iieiaeaieyo aaaeaiey o/?oa, ?acaeaeaiea aai ia
oeiainiaue e oi?aaeai/aneee n o/?oii iniaaiiinoae noaiiaeaiey e aaaeaiey
aai a Oe?aeia.

A ?iaioa ooi/iai, ioiineoaeueii oi?i oicyenoaiaaiey, ii?yaeie
inouanoaeaiey eiaaioa?ecaoeee iniiaiuo n?aaenoa i?iecaiaenoaa n
i?iaaaeaieai yenia?oiie ioeaiee, iainiiaaiu iaoiaeieiae/aneea
iieiaeaiey, ioeaiee ioaeaeueiuo aeaeia n?aaenoa i?e oaycea n ?uii/iuie
oeaiaie. ?ac?aaioaia noaia io?aaeaiey a o/?oa ?acoeueoaoia ?aaiou n
i?eaaaeaieai a niioaaonoaea e ?uii/iui oeaiai aaeainiaie noieiinoe
ioaeaeueiuo iauaeoia iniiaiuo n?aaenoa n i?eiaiaieai aaeainiauo n/aoia.

A i?ioeanna enneaaeiaaiey ?ac?aaioaiu i?aaeeiaeaiey ia oeo/oaiee nenoaiu
o/?oa iaoa?eaeueiuo oeaiiinoae e i?iecaiaenoaaiiuo caiania a a?aiaeii —
iaaauo eiiia?aoeaao, a oaeaea o/?oa eiouanoaa e eiouanoaaiiuo ia?a.
?ac?aaioaia iaoiaeeea o/aoa aioo?e eiiia?aoeaia, ?an/aoiuo iia?aoeee
iaaeaeo ieie e ii?yaeie io/aoiinoe ia?aae O?Oe.

Ii oa?ia?neei oicyenoaai ?anniao?eaaaony oi?iuaiiue o/ao e n i?eiaiaieai
o/aoiuo ?aaeno?ia.

A ?aaioa i?aaeeiaeaia no?oeoo?a o/aoiiai aiia?aoa a annioeeaoeeyo
eiiia?aoeaia n eniieueciaaieai oeiainiai-?an/aoiiai oeaio?a, iieacaiu
aai ooieoeee.

A aeenna?oaoeee ia iniiaa aiaeeca iaoiaeieiae/aneeo iiaeoiaeia,
inouanoaeaiey aeaiaaeiie ioeaiee caiaeue, iainiiaaiu i?aaeeiaeaiey ia
o/aoa caiaeueiiai oiiaea a ?aciuo i?aaiecaoeeiiii- i?aaiauo no?oeoo?ao,
?ac?aaioaiu iaoiaee/aneea ?aeiiaiaeaoeee ii i?eiaiaieth a?aiaeiie ieaou
ca caieth a iaoo?a e a aeaiaaeiie oi?ia, a oaeaea niiniau io?aaeaiey ia
n/aoao aeaeaeaiey a?aiaeiie ieaou.

Enneaaeiaaiey iiaeoaa?aeaeatho oeaeaniia?aciinoue i?eiaiaiey ?acee/iuo
aa?eaioia ?ani?aaeaeaiey /enoiai aeioiaea (i?eauee), eioi?ua caaenyo io
i?aaiecaoeeiiiiai iino?iaiey annioeeaoeee eiiia?aoeaia, eo
acaeiiioiioaiee n oeaio?ii e i?eiyoiai iaaeaeo niaie ii?yaeea
oeiaine?iaaiey e oeaio?aeecaoeee n?aaenoa.

Iniaia aieiaiea oaeaeaii i?aaiecaoeee e iaoiaeieiaee o/aoa, a /anoiinoe:
iaaa, ?an/aoia ii aeeaeaeaiaeai, eiouanoaa, oiiaeia, cao?ao
i?iecaiaenoaa; i?aaeeiaeaii aieaa oe?ieia eniieueciaaiea eiiiuethoa?iie
oaoieee, iooe oeo/oaiey eaae?iaiai iaania/aiey.

A ?acoeueoaoa enneaaeiaaiey iainiiaaiu i?aaeeiaeaiey ii i?aaeeueiiio
auai?o ?aaeno?ia aiaeeoe/aneiai o/aoa, nicaeaiee aaeeiuo
oeaio?aeeciaaiiuo yeiiiie/aneeo neoaea a annioeeaoeeyo eiiia?aoeaia,
auiieiaiey eie aioo?eoicyenoaaiiuo, aaieianei-e?aaeeoiuo e aoaeeoi?neeo
ooieoeee.

Inouanoaeaiea aa?a?iie ?aoi?iu o?aaoao aunieieaaeeoeoee?iaaiiiai
eaae?iaiai iaania/aiey, /oi naycaii n ia?aiiaeaioiaeie niaoeeaeenoia a
iai?aaeaiee iaeaaeaiey eie yeiiiie/aneeo, o/aoiuo, i?aaiauo e
eioi?iaoeeiiiuo ciaiee.

Iniiaiua ?acoeueoaou ?aaiou io?aaeaiu a 8 ioaeeeaoeeyo.

Eeth/aaua neiaa: iiaua oi?ie?iaaiey, o/ao, oeiainiai-?an/aoiue oeaio?,
o/ao a oa?ia?neeo oicyenoaao, o/ao iaaa, caiee, eiouanoaa, aaeeiua
oeaio?aeeciaaiiua yeiiiie/aneea neoaeau, annioeeaoeey eiiia?aoeaia,
oeiainiaue e oi?aaeai/aneee o/ao.

Huzar B.S. “Formation of the system of accounting in the structures of
agricultural production of market type (organizational and
methodological aspects)” – a manuscript.

The dissertation is to be present for scientific degree of Candidate of
Economic Science in speciality 08.06.04. – Accounting, Analysis and
Audit – Institute of Agroeconomy, Kyiv, 1999.

The process of reforming collective and state farms of new type with
different forms of property are examined.

The necessity of essential changes in accounting, primarily in farmers’
enterprises, at co-operatives within the farms, and also in separate
spheres of accounting, such as accounting of shares, calculation of
dividends, property, land and production expenses is proved. The main
results of the work are given in 8 published works.

Key words: new formations, accounting, financial accounting centre,
accounting in farmers’ enterprises, accounting of shares, land,
property.

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