.

Облік і аналіз інвестиційної діяльності підприємств чорної металургії: Автореф. дис… канд. екон. наук / Я.В. Шелест, Київ. нац. екон. ун-т. — К., 19

Язык: украинский
Формат: реферат
Тип документа: Word Doc
143 2643
Скачать документ

I?I?NOA?NOAI INA?OE OE?A?IE

EE?ANUeEEE IAOe?IIAEUeIEE AEIIII?*IEE OI?AA?NEOAO

Oaeano ssia A?eoi??aia

OAeE 657. 471: 669

Iae?e ? aiae?c ?iaanoeoe?eii? ae?yeueiino?

i?aei?e?inoa /i?ii? iaoaeo?a??

Niaoe?aeuei?noue 08.06.04 – Aooaaeoa?nueeee iae?e, aiae?c oa aoaeeo

Aaoi?aoa?ao

aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

Ee?a – 1999

Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia ia eaoaae?? iae?eo ? aoaeeoo a i?iieneiaino? Ee?anueeiai
iaoe?iiaeueiiai aeiiii?/iiai oi?aa?neoaoo I?i?noa?noaa ina?oe Oe?a?ie.

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

Eoaeaeueiee Ieeiea Aaneeueiae/,

Ee?anueeee iaoe?iiaeueiee aeiiii?/iee oi?aa?neoao,

caa?aeoaa/ eaoaae?e iae?eo ? aoaeeoo a i?iieneiaino?

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

Inaae/ee TH??e ?aaiiae/,

I?ae?aa?iiaeueiee ?inoeooo i?neyaeeieiiii? i?aeaioiaee,

i?ioani? eaoaae?e aeiiii?ee

– eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio

Ai?aaoie Ieeiea ?aaiiae/,

Ee?anueeee iaoe?iiaeueiee aeiiii?/iee oi?aa?neoao,

aeioeaio eaoaae?e iae?eo ? aoaeeoo a e?aaeeoieo oa

athaeaeaoieo onoaiiaao,

I?ia?aeia onoaiiaa – AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo
I?i?noa?noaa

ina?oe Oe?a?ie, eaoaae?a aeiiii?ee, iae?eo ? aoaeeoo

Caoeno a?aeaoaeaoueny 5 aa?aciy 1999 ?ieo i 1400 aiaeei? ia can?aeaii?
niaoe?ae?ciaaii? a/aii? ?aaee Ae.26.006.02 i?e Ee?anueeiio
iaoe?iiaeueiiio aeiiii?/iiio oi?aa?neoao? ca aae?anith: 252057,

i. Ee?a, i?. Ia?aiiae, 54/1, aoae. 214.

C aeena?oaoe??th iiaeia iciaeiieoeny o a?ae?ioaoe? Ee?anueeiai
iaoe?iiaeueiiai aeiiii?/iiai oi?aa?neoaoo.

Aaoi?aoa?ao ?ic?neaiee 5 ethoiai 1999 ?ieo.

A/aiee nae?aoa?

niaoe?ae?ciaaii? a/aii? ?aaee,

eaiaeeaeao aeiiii?/ieo iaoe,

i?ioani?
_____________________ A.I. Iiaeae??ueia?i

CAAAEUeIA OA?AEOA?ENOEEA AeENA?OAOe?EII? ?IAIOE

Aeooaeuei?noue aeine?aeaeaiiy. O ?eieiaiio na?aaeiaeu? oiiaith
aeaeeaaiiy ? iniiaith noaa?eueiiai noaiiaeua i?aei?e?inoaa ? cae?eniaiiy
?i aoaeoeaii? ?iaanoeoe?eii? ae?yeueiino?, i?e ye?e i?aei?e?inoai,
a?eueii iaiaa?oy o?iainiaeie ?ano?naie, caeaoia oeyoii aoaeoeaiiai ?o
aeei?enoaiiy caaacia/eoe aacia?aa?eiee i?ioean ae?iaieoeoaa ?
?aae?caoe?? i?iaeoeoe??, a oaeiae aeo?aoe ii ?icoe?aiith ? a?aeiiaeaiith
ae?iaieoeoaa. No/ania iae?iaeiiii?/ia na?aaeiaeua a Oe?a?i? no?eio?
?iaanoeoe?eio ae?yeuei?noue i?aei?e?inoa, ui iiaeeaeth? e?ecia? yaeua a
aeiiii?oe?. ?iaanoeoe?eia ae?yeuei?noue i?aei?e?inoa oa?aeoa?eco?oueny
nei?i/aiiyi ianya?a iaa?iiaaeaeaiue, ciaioaiiyi /anoee i?eaooeo
i?aei?e?inoa, ui ni?yiiao?oueny ia ?icoe?aiiy ae?iaieoeoaa. I?ioa ia
oii? aeiiii?/ii? e?ece iaeiie/o?oueny aeina?ae ?iaioe a oiiaao ?eieo,
eaeooue i?ioeane i?eaaoecaoe?? ? ?ai?aai?caoe??, iiooeo iiaeo aoaeoeaieo
iaoai?ci?a oi?aae?iiy ? ieaioaaiiy ae?yeuei?noth i?aei?e?inoaa.

Ae??a?noue i?ia?aneaieo ci?i, iaoiiaeaieo ?icaeoeii ?eieiaeo a?aeiinei,
aaaaoi a /iio caeaaeeoue a?ae ?iaanoeoe?eieo ??oaiue ia ??ai? ie?aieo
i?aei?e?inoa, oiio ui aoaeoeaia ae?yeuei?noue i?aei?e?inoa o
aeiaaino?ieia?e ia?niaeoea?, caaacia/aiiy aenieeo oaii?a ?oiueiai
?icaeoeo ? i?aeaeuaiiy eiieo?aioini?iiiaeiino? cia/iith i??ith
aecia/a?oueny ??aiai ?oiuei? ?iaanoeoe?eii? aeoeaiino? ? ae?aiaciiii
?iaanoeoe?eii? ae?yeueiino?. O eiiieaen? i?iaeai, iia’ycaieo c aeciaiiyi
?ie? ?iaanoeoe?e i?aei?e?inoaa, a no/anieo oiiaao a?eueoiai cia/aiiy
iaaoaa? i?ioean oi?aae?iiy ?iaanoeoe?yie i?aei?e?inoaa, ui aecia/a?
ca?eueoaiiy oaaae aei ?ioi?iaoe?eiiai caaacia/aiiy ea??aieoeoaa
a?aeiia?aeieie aeaieie i?i ?iaanoeoe??. Oaeo ?ioi?iaoe?th iiaeiia
iaaeaoe, ianaiia?aae, nenoaia aooaaeoa?nueeiai iae?eo, ui iieeeeaia
aeyaeyoe ? nenoaiaoecoaaoe aeai? i?i an? aniaeoe
o?iainiai-ainiiaea?nueei? ae?yeueiino? i?aei?e?inoaa.

?icaeoeo oai??? oa i?aeoeee aooaaeoa?nueeiai iae?eo ? aiae?co a Oe?a?i?
i?enay/aii aaaaoi iaoeiaeo ?ia?o. Ii?yae c oeei, i?e on?e ?o cia/ouino?,
i?iaeaie ?ie? ?iaanoeoe?e o a?aeoai?thaaeueiiio i?ioean? i?aei?e?inoaa
oa aniaeoe oai??? ? i?aeoeee iae?eo ? aiae?co ?iaanoeoe?e i?aei?e?inoa c
o?aooaaiiyi iniaeeainoae aeiiii?/ieo i?ioean?a inoaii?o ?ie?a,
aeiaaathoue i?iaaaeaiiy iiaeaeueoeo aeine?aeaeaiue oa ?ic?iaee iiaeo
i?aeoiae?a. Aeeiiai? iaoeia? ?ic?iaee oi?eathoueny eeoa ie?aieo noi??i
iae?eo oa aiae?co ?iaanoeoe?eii? ae?yeueiino?, ia caaacia/othoue
caaeainiaaiiai niieo/aiiy caaaeueiioai?aoe/ieo ieoaiue, ye? neeaaeathoue
nooue i?iaeaie, c aiae?cii oa ?ic’yniaiiyi ieoaiue i?eeeaaeiiai
oa?aeoa?o.

C iiaeyaeo ia neacaia aeua, oe?eeii aei?aaaeaiith ? iaiao?aei?noue
aea/aiiy iniaeeainoae a?o/eciyiiai aooaaeoa?nueeiai iae?eo c iaoith
oai?aoe/iiai oaeineiiaeaiiy oa i?aeoe/iiai ??oaiiy eiiieaeno ieoaiue,
iia’ycaieo c iae?eii ? aiae?cii ?iaanoeoe?e. Iiaeia c?iaeoe aeniiaie i?i
iaiao?aei?noue ?ic?iaee oa aeei?enoaiiy nenoaie iae?eo oa aiae?co
?iaanoeoe?e i?aei?e?inoa, yea a iiaea aeinoaoiuei aoaeoeaii ii?aeiaoe
aaaaoi??/iee na?oiaee aeina?ae iae?eo oa aiae?co ?iaanoeoe?e c
o?aooaaiiyi iniaeeainoae oe?a?inueei? iae?eiai? nenoaie. Naia
iaoeiai-oai?aoe/ia oa i?aeoe/ia cia/ei?noue aeacaieo ieoaiue iaoiiaeee
aea?? oaie oa oe?eueiao iai?aaeai?noue aeena?oaoe?eiiai aeine?aeaeaiiy,
eiai iniiai? caaaeaiiy.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. Aeena?oaoe?eia
aeine?aeaeaiiy aeeiiaia a?aeiia?aeii c ieaiii iaoeiai-aeine?aeieo ?ia?o
eaoaae?e «Iae?eo ? aoaeeoo a i?iieneiaino?» Ee?anueeiai iaoe?iiaeueiiai
aeiiii?/iiai oi?aa?neoaoo (oaia: «I?aai?caoe?y oa iaoiaeieia?y iae?eo,
aiae?co ? eiio?ieth a aaeocyo ia?iaeiiai ainiiaea?noaa», ? aea?aeaaii?
?a?no?aoe?? 0198 V 000785).

Iaoa ? caaea/? aeine?aeaeaiiy. Iaoith aeine?aeaeaiiy ? ?ic?iaea
iaoiaeeee ? i?aai?caoe?? aooaaeoa?nueeiai iae?eo oa aiae?co
?iaanoeoe?eii? ae?yeueiino?, yea aaco?oueny ia ?acoeueoaoao aea/aiiy
oai?aoe/ieo ? i?aeoe/ieo iniia iae?eo ? aiae?co, e?eoe/iiai aiae?co
i?aeoeee i?aai?caoe?? iae?eo ?iaanoeoe?e ia i?aei?e?inoaao /i?ii?
iaoaeo?a??.

A?aeiia?aeii aei iaoe aeine?aeaeaiiy a aeena?oaoe?eii? ?iaio? aecia/ai?
caaea/? oai?aoe/iiai ? i?eeeaaeiiai oa?aeoa?o:

e?eoe/ii ioe?ieoe oai?aoeei-iaoiaeieia?/i? canaaee uiaei eaoaai???
«?iaanoeoe??» ? o oeueiio eiioaeno? aecia/eoe ?o i?noea ? ?ieue ye
ia’?eoo aooaaeoa?nueeiai iae?eo;

iaa?oiooaaoe iiaeaeue aca?iica’yceo i?ioean?a iae?eo, aiae?co ?
oi?aae?iiy ?iaanoeoe?yie ? aeaea?aeaie ?o o?iainoaaiiy, yea a aeicaieeea
ea?oaaoe i?ioeanii ?iaanooaaiiy ia i?aei?e?inoa? aeey aeinyaiaiiy
aieiaii? iaoe ae?yeueiino? i?aei?e?inoaa – iaea?aeaiiy i?eaooeo o
aeiaaino?ieiai? ia?niaeoea? aeey aoaeoeaiiai ooieoe?iioaaiiy ia ?eieo;

aecia/eoe i?aai?caoe?ei? oa iaoiaeieia?/i? iniiae aooaaeoa?nueeiai
iae?eo ?iaanoeoe?eii? ae?yeueiino? oa ?ic?iaeoe i?iiiceoe?? uiaei
oaeineiiaeaiiy iaoiaeeee iae?eo ?iaanoeoe?e;

ae??oeoe ieoaiiy ?ioi?iaoe?eiiai caaacia/aiiy aiae?co ?iaanoeoe?eii?
ae?yeueiino? i?aei?e?inoaa;

?ic?iaeoe iaoiaeeeo aiae?co ?iaanoeoe?eii? ae?yeueiino? oa aeine?aeeoe
no/aniee noai ?iaanoeoe?eii? aeoeaiino? ie?aiiai i?aei?e?inoaa /i?ii?
iaoaeo?a??.

I?aaeiao ? ia’?eo aeine?aeaeaiiy. I?aaeiaoii aeine?aeaeaiiy ? iaoiaeeea
iae?eo oa aiae?co ?iaanoeoe?e i?aei?e?inoaa, ioe?iea ae?th/i? nenoaie ?o
aooaaeoa?nueeiai iae?eo ? aiae?co oa iiaeeea?noue oaeineiiaeaiiy c
o?aooaaiiyi i?aeia?iaeii? i?aeoeee, iniaeeainoae oe?a?inueeiai iae?eo oa
no/aniiai ??aiy ?icaeoeo aeiiii?ee Oe?a?ie.

Ia’?eoii aeine?aeaeaiiy ? ?iaanoeoe?eia ae?yeuei?noue i?aei?e?inoa, a
naia cae?eniaiiy ieie eai?oaeiaeeaaeaiue a iaoa??aeuei?, iaiaoa??aeuei?
oa o?iainia? aeoeae. A ?iaio? i?iaaaeaiee aeineiiaeueiee aiae?c
caeiiiaeaa/i? oa iaoiaeieia?/ii? aace c ieoaiue iae?eo ? aiae?co
?iaanoeoe?e, c?iaeai? a?aeiia?aei? aeniiaee oa ?aeiiaiaeaoe?? c iaoith
iie?auaiiy ?o i?aai?caoe?eii.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. Aei iaea?eueo aaaiieo
?acoeueoao?a, ye? oa?aeoa?ecothoue iaoeiao iiaecio aeena?oaoe?eiiai
aeine?aeaeaiiy, iaeaaeaoue:

ooi/iaiiy eeaneo?eaoe?? ?iaanoeoe?e c iaoith aecia/aiiy i?aaii??iino?
aaeeaaiiy iiiyooy «?iaanoeoe??» noiniaii aooaaeoa?nueeiai iae?eo;

ocaaaeueiaiiy oa nenoaiaoecaoe?y oai?aoe/ieo ? iaoiaeieia?/ieo
i?eioeei?a aooaaeoa?nueeiai iae?eo ? aiae?co, ye? caaacia/othoue
aa?iii?caoe?th iae?eiai-aiae?oe/ieo i?ioean?a, ?ic?iaeo iaoiaee/ieo ?
i?aai?caoe?eieo oi?i, iai?aaeaieo ia i?aeaeuaiiy aoaeoeaiino?
?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoaa;

ioe?iea /eiii? nenoaie aooaaeoa?nueeiai iae?eo, yea ae?? ia
i?aei?e?inoaao /i?ii? iaoaeo?a?? Oe?a?ie;

ooi/iaia iaoiaeeea iae?eo ?iaanoeoe?e i?aei?e?inoaa, yea aaco?oueny ia
ocaaaeueiaii? ca?oa?aeiiai aeina?aeo oa ioe?ioe? iiaeeeainoae eiai
aeei?enoaiiy a oiiaao Oe?a?ie;

i?eioeeiiaa ?iciaaeoaaiiy i?aeoiae?a aei iae?eo ?aaeueieo oa o?iainiaeo
?iaanoeoe?e, aeaea?ae ?o o?iainoaaiiy, ui aieeaa? ia iaoiaeeeo
aooaaeoa?nueeiai iae?eo;

?ic?iaea oi?ie ?a?no?o iia?aoeaiiai ? aiae?oe/iiai iae?eo, i?ecia/aiiai
aeey nenoaiaoecaoe?? ?ioi?iaoe?? i?i aeaea?aea o?iainoaaiiy ?iaanoeoe?e;

iaa?oiooaaiiy i?iiiceoe?e uiaei aaeineiiaeaiiy /eiii? nenoaie
aooaaeoa?nueei? ca?oiino?, ye? aeicaieythoue cia/ii i?aeaeueoe
?ioi?iaoe?ei? oa aiae?oe/i? ?? aeanoeaino?;

?ic?iaea ? ai?iaaoe?y iaoiaeeee aiae?co ?iaanoeoe?e aeey i?aei?e?inoa
/i?ii? iaoaeo?a??, yea aeicaiey? ei?enooaa/ai aiae?oe/ii? ?ioi?iaoe??
naiino?eii i?iaiaeeoe ioe?ieo ?iaanoeoe?e i?aei?e?inoaa ? aa?aioo?
ia’?eoeai?noue io?eiaieo ?acoeueoao?a.

Oai?aoe/ia oa i?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a. Oai?aoe/ia
cia/ei?noue i?iaaaeaiiai aeine?aeaeaiiy iieyaa? a ooi/iaii? oa ?ic?iaoe?
iaoeiai-iaoiaee/ieo iieiaeaiue oaeineiiaeaiiy iae?eo oa aiae?co
?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoa.

I?aeoe/ia cia/aiiy aeine?aeaeaiiy iieyaa? a ?ic?iaoe? iaoiaeeee iae?eo ?
aiae?co ?iaanoeoe?e.

Aeniiaee ? ?aeiiaiaeaoe?? aae?aniaaii iioaioe?eiei ei?enooaa/ai
aooaaeoa?nueei? ?ioi?iaoe?? oa i?aei?e?inoaai, ye? cae?eniththoue
?iaanoeoe?eio ae?yeuei?noue. Cai?iiiiiaaia iaoiaeeea iae?eo ? aiae?co
?iaanoeoe?e aoaea ni?eyoe oi?ioaaiith ?ioi?iaoe?eii? no?oeoo?e
?iaanoeoe?eiiai i?ioeano. Aiia ii?aoeueiaaia ye c iaoith ioe?iee yeino?
nenoaie iae?eo ?iaanoeoe?e ia i?aei?e?inoaao /i?ii? iaoaeo?a?e, oae ? c
iaoith ioe?iee ?o ?iaanoeoe?eii? ae?yeueiino?.

Ai?iaaoe?y ?acoeueoao?a aeine?aeaeaiiy. Iniiai? iieiaeaiiy, ?acoeueoaoe,
aeniiaee oa ?aeiiaiaeaoe?? aeine?aeaeaiiy ciaeoee a?aeia?aaeaiiy a
iaoeiaeo noaooyo, iioae?eiaaieo a oaoiaeo oa ?ioeo aeaeaiiyo. ?yae
i?iiiceoe?e ai?iaaaeaeai? a i?aeoeeo ?iaioe i?aei?e?inoa /i?ii?
iaoaeo?a??. Aiie i?ieoee ai?iaaoe?th ia EAeAIE «E?eai??aenoaeue»
(aeia?aeea ? 12-144 a?ae 24.04.98 ?.), ia EAeC «E?eai??aenoaeue-i?ieao»
(aeia?aeea ?10-55 a?ae 27.04.98 ?.), o eienio?i?/iiio ae?iaieoeoa?
EAeAIE «E?eai??aenoaeue» (aeia?aeea ?5-110 a?ae 20.04.98 ?.).

Ioae?eaoe??. Iniiaieo iieiaeaiiyo aeena?oaoe?eiiai aeine?aeaeaiiy
ciaeoee a?aeia?aaeaiiy a iioae?eiaaieo o?noueio iaoeiaeo i?aoeyo
caaaeueiei ianyaii 1,65 ae?. a?e., c ieo o?e iaoeia? i?aoe? o oaoiaeo
aeaeaiiyo.

No?oeoo?a, ci?no oa ianya aeena?oaoe?eii? ?iaioe. Aeena?oaoe?y
neeaaea?oueny c anooio, o?ueio ?icae?e?a, aeniiae?a, nieneo aeei?enoaieo
aeaea?ae oa aeiaeaoe?a. ?iaioa ia?aoiao? 166 noi??iie ae?oeiaaiiai
oaenoo, 23 oaaeeoe?, 31 ?enoiie oa 13 aeiaeaoe?a. Nienie aeei?enoaieo
aeaea?ae iae?/o? 151 iaeiaioaaiiy.

INIIAIEE CI?NO AeENA?OAOe?EII? ?IAIOE

O aeena?oaoe?ei?e ?iaio? ?icaeyaeathoueny iia? oai?aoe/i? ?
iaoeiai-iaoiaee/i? ?ic?iaee ii oaeineiiaeaiith iaoiae?a aooaaeoa?nueeiai
iae?eo ? aiae?co ?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoa, ye?
aeicaieythoue i?aeaeueoe iia?aoeai?noue, aiae?oe/i?noue oa ae??a?noue
aooaaeoa?nueeiai iae?eo.

A ia?oiio ?icae?e? aeena?oaoe?eii? ?iaioe aeine?aeaeai? iaoiaeieia?y
?iaanoeoe?eii? ae?yeueiino?, ieoaiiy e?ece a ?iaanoeoe?eii? noa?? ?
noai?aiiy ni?eyoeeaiai ?iaanoeoe?eiiai ee?iaoo. Aeine?aeaeaiiyi
anoaiiaeaii, ui a Oe?a?i?, ia oii? caaaeueiiai iaae?iiy iniiaieo
iae?iaeiiii?/ieo iieaciee?a, niaae oeo, ui oa?aeoa?ecothoue
?iaanoeoe?eio aeoeai?noue aea?aeaae ? ainiiaea?nueeeo noa’?eo?a,
iaea?eueoee. I?ioa aiae?c noeoiiino? iniiaieo ia?aaeoiia oi?ioaaiiy
?iaanoeoe?eiiai i?ioeano a Oe?a?i? aeicaiey? c?iaeoe aeniiaie, ui
i?ioean noai?aiiy ni?eyoeeaiai ?iaanoeoe?eiiai ee?iaoo iaaoa iaaiiai
aeeiai?cio. ?niothoue iie?oe/i?, aeiiii?/i? oa i?aai?caoe?ei? oiiae aeey
a?o/eciyieo oa ?iicaiieo ?iaanoeoe?e.

A?aoiaoth/e, ui o a?o/eciyi?e aeiiii?/i?e e?oa?aoo?? ?iaanoeoe?? ?
a?aeiinii iiaei iiiyooyi, a aeena?oaoe?? iaaaaeai? eiai oai?aoe/i?
ocaaaeueiaiiy, iaa?oioiaaii aecia/aiiy nooiino? aeiiii?/ii? eaoaai???
«?iaanoeoe??». Aecia/aii, ui i?ae ?iaanoeoe?yie iaiao?aeii ?icoi?oe an?
aeaee iaeiiaeo oa ?ioaeaeooaeueieo oe?iiinoae, ui aeeaaeathoueny a
ia’?eoe i?aei?e?iieoeueei? oa ?io? aeaee ae?yeueiino? c iaoith
iaea?aeaiiy i?eaooeo aai aeinyaiaiiy nioe?aeueiiai aoaeoo.

A aeena?oaoe?? iaa?oioiao?oueny, ui iniaeeaiai cia/aiiy iaaoaa? iae?e
?iaanoeoe?e i?aei?e?inoaa, ??aaiue yeiai aaaaoi a /iio caeaaeeoue a?ae
?o iaoeiai-iaa?oioiaaii? eeaneo?eaoe??. A ?iaio? i?aaenoaaeaia ooi/iaia
eeaneo?eaoe?y, ca?aeii c yeith i?eioeeiiaith iciaeith eeaneo?eaoe??
?iaanoeoe?e noiniaii aei aooaaeoa?nueeiai iae?eo ? ?o ?iciiae?e a
aniaeo? iai?yieo caeo/aiiy, ye-io aeae?eyth/e ?iaanoeoe?? a ?aaeuei?
(iaoa??aeuei? ? iaiaoa??aeuei?) ? o?iainia? aeoeae. Oey eeaneo?eaoe?y
a?aeia?aaea? iaea?eueo nooo?a? iciaee ?iaanoeoe?e ? ? aacith aeey
i?aai?caoe?? i?ioeano iaeiie/aiiy ?ioi?iaoe?? c iaoith aoaeoeaiiai
oi?aae?iiy ?iaanoeoe?eiith ae?yeuei?noth. A oie aea /an a aeiiii?/i?e
oai??? ?nio? aaeeea e?euee?noue iciae, ca?aeii c yeeie ?iaanoeoe??
aeae?eythoueny a caeaaeiino? a?ae oe?eae aeine?aeaeaiiy ia’?eoo
?iaanooaaiiy, oiio o ?ac? iaiao?aeiino? cai?iiiiiaaia eeaneo?eaoe?y
iiaea aooe ?icoe?aia a caeaaeiino? a?ae aeine?aeieoeueeeo aai ae?iaie/eo
iio?aa.

I?e oa?aeoa?enoeoe? ?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoaa
ia’?eoeaiith iaiao?aei?noth ? o?aooaaiiy aaeocaaeo iniaeeainoae, ai aiie
iaoiiaeththoue ye?ni? oa?aeoa?enoeee ?iaanoeoe?eii? ae?yeueiino?
i?aei?e?inoa iaei??? aaeoc?, aieeaathoue ia ?? cae?eniaiiy, ia
oi?ioaaiiy aeaea?ae o?iainoaaiiy ? iai?yiee ?iaanooaaiiy, ia
a?aeoai?thaaeueiee i?ioean i?aei?e?inoaa. A?ae ??aiy iinoaiiae
aooaaeoa?nueeiai iae?eo aaaaoi a /iio caeaaeaoue aeinoia??i?noue ?
nai?/ani?noue iaea?aeaiiy ?ioi?iaoe?? i?i ae?yeuei?noue i?aei?e?inoaa ?
ie?aieo eiai i?ae?icae?e?a, iaiao?aeii? aeey ??oaiiy caaea/ oi?aae?iiy,
ieaioaaiiy, eiio?ieth ? aiae?co. Oiio a aeena?oaoe?? aeine?aeaeai?
iniaeeaino? ?iaanoeoe?eiiai i?ioeano i?aei?e?inoa /i?ii? iaoaeo?a?? ia
i?aenoaa? iaaieo e?eoa???a ioe?iee aieeao ?o aaeocaai? niaoeeo?ee.

A ae?oaiio ?icae?e? aeena?oaoe?? aeine?aeaeai? ieoaiiy iaoiaeieia?/iiai
oa?aeoa?o, ye? iia’ycai? c iaoiaeeeith iae?eo ?iaanoeoe?eii?
ae?yeueiino?. Iaa?oioiaaii, ui aooaaeoa?nueeee iae?e ?iaanoeoe?eii?
ae?yeueiino? yaey? niaith no?oeoo?o, ui neeaaea?oueny c o?ueio aeie?a,
eiaeiee c yeeo aeeiio? a?aeiia?aei? ?ioi?iaoe?ei? caaaeaiiy a nenoai?
oi?aae?iiy ?iaanoeoe?yie i?aei?e?inoaa: iae?e ?aaeueieo ?iaanoeoe?e
(aeeaaeaiiy o iaoa??aeuei? ? iaiaoa??aeuei? aeoeae), iae?e o?iainiaeo
?iaanoeoe?e (aeeaaeaiiy o o?iainia? aeoeae), iae?e aeaea?ae o?iainoaaiiy
?iaanoeoe?eii? ae?yeueiino?. Iiaoaeiaa iae?eo ?iaanoeoe?e ca oaeith
noaiith aeicaiey? caaacia/oaaoe nai?/ania ? aeinoia??ia a?aeia?aaeaiiy
an?o ?iaanoeoe?eieo i?iaeo?a i?aei?e?inoaa.

Aeeiiaiiy caaaeaiue ?iaanoeoe?eii? ae?yeueiino? nenoaiith
aooaaeoa?nueeiai iae?eo iiaeeeai caaaeyee iaaii? noaie ?ia?o. Oiio a
aeena?oaoe?? i?iiiio?oueny a??ia?aeia noaia i?aai?caoe??
aooaaeoa?nueeiai iae?eo ?iaanoeoe?e ia i?aei?e?inoaao iaoaeo?a?eii?
i?iieneiaino? (?en. 1).

A ?acoeueoao? i?iaaaeaiiai aiae?co /eiii? nenoaie aooaaeoa?nueeiai
iae?eo aeoea?a, ye? ? ia’?eoaie ?iaanoeoe?eii? ae?yeueiino?
i?aei?e?inoaa, iaa?oioiaaii aeniiaie, ui ae?th/a iaoiaeeea iae?eo ye
?aaeueieo, oae ? o?iainiaeo ?iaanoeoe?e, a oaeiae aeaea?ae ?oiueiai
o?iainoaaiiy iio?aao? nooo?aiai aeiii?aoethaaiiy.

O oaia??oi?o oiiaao ae?th/a iaoiaeeea iae?eo aeo?ao ia eai?oaeuei?
aeeaaeaiiy ii cae?i/aiei ? aaaaeaiei a aenieoaoaoe?th ia’?eoai
eai?oaeueiiai aoae?aieoeoaa, a?aeiia?aeii aei yei? oe? aeo?aoe
nienothoueny ia ?aooiee aeaea?ae o?iainoaaiiy eai?oaeueieo aeeaaeaiue,
iio?aao? cia/ieo ei?eaoaaiue, oiio ui oaea aooaaeoa?nueea iia?aoe?y
noia?a/eoue i?eioeeiai iae?eo e?oaiia?ao eioo?a i?aei?e?inoaa.

Iaoith eai?oaeueieo aeeaaeaiue ye ainiiaea?nueeiai i?ioeano ? noai?aiiy
ia’?eo?a iniiaieo cania?a. Niiaeea/? aeanoeaino? oeeo ia’?eo?a
?aae?cothoueny o ae?iaieoeoa?, o oiae? ae?iaie/iai canoinoaaiiy iniiaieo
cania?a, a ia a oiae? o?iainoaaiiy eai?oaeueieo aeeaaeaiue. Oiio a
no/anieo oiiaao ?nioth/a iaoiaeeea iiaeiia aooe i?aeaeaia aeiei??iiiio
ia?aaeyaeo. Aeeth/aiiy ia’?eo?a eai?oaeueieo aeeaaeaiue aei neeaaeo
iniiaieo cania?a i?iiiio?oueny a?aeia?aaeaoe aooaaeoa?nueeei caienii:
aeaaao ?aooieo «Iniiai? caniae», e?aaeeo ?aooieo «Eai?oaeuei?
aeeaaeaiiy» o ?ici??? ?iaaioa?ii? aa?oino?, ui eaeueeoeth?oueny ia
?aooieo eai?oaeueieo aeeaaeaiue. Canoiniao?oueny a?i aac o?aooaaiiy
noaio ?aooie?a noaoooiiai oiiaeo ? o?iainoaaiiy eai?oaeueieo aeeaaeaiue,
iacaeaaeii a?ae aeae?eaiiy iia?aoe?e ii eai?oaeueieo aeeaaeaiiyo ia
ie?aiee aaeain. A?aeiia?aeii aei oaei? iinoaiiae iae?eo, an? aeo?aoe ia
caaaeaiiy ? i?eaeaaiiy ia’?eo?a iniiaieo cania?a a?aeia?aaeathoueny
/a?ac ?aooiie «Eai?oaeuei? aeeaaeaiiy». Naeueaei oeueiai ?aooieo
caaaeaee a?aeaeca?eaeth? iacaaa?oai? eai?oaeuei? aeeaaeaiiy. Caaa?oai?
eai?oaeuei? aeeaaeaiiy ii ia’?eoai iniiaieo cania?a, i?eeiyoei a
aenieoaoaoe?th, a?aeia?aaeathoueny ii aeaaaoo ?aooieo «Iniiai? caniae» ?
e?aaeeoo ?aooieo «Eai?oaeuei? aeeaaeaiiy».

O oeueiio aeiaaeeo aeo?aoe ia aeania aoae?aieoeoai iiia?aaeiuei aoaeooue
a?aoiaoaaoeny ia ?aooieo aeo?ao «Eai?oaeuei? aeeaaeaiiy», a i?eeiyooy a
aenieoaoaoe?th aioiaiai ia’?eoo a?aeia?aaeaoeny caienii: aeaaao ?aooieo
«Iniiai? caniae», e?aaeeo ?aooieo «Eai?oaeuei? aeeaaeaiiy». I?e oeueiio,
yeui ia? i?noea i?inoa a?aeoai?aiiy iniiaieo cania?a, oiaoi
eai?oaeiaeeaaeaiiy cae?eniththoueny o iaaeao noi ia?aoiaaiiai a ca?oiiio
ia??iae? ciino iniiaieo cania?a (c o?aooaaiiyi ia aeei?enoaiiai ia
ii/aoie ?ieo caeeoeo), oi iaiaaeothoueny i?eaaaeaiei caienii iia?aoe?e.
A ?ac? ?icoe?aiiai a?aeoai?aiiy iniiaieo cania?a (iiiaae noie
ia?aoiaaiiai a ca?oiiio ?ioe? ciino c o?aooaaiiyi ia aeei?enoaiiai ia
ii/aoie ?ieo caeeoeo) i?e i?eeiyoo? iniiaieo cania?a a aenieoaoaoe?th
aeiaeaoeiai ia oo ae noio a?aeia?aaea?oueny aeei?enoaiiy o?iainoaaiiy
eai?oaeueieo aeeaaeaiue (oiiaeo iaeiie/aiiy, /enoiai i?eaooeo aai
ia?iciiae?eaiiai i?eaooeo) a caeaaeiino? a?ae iayaieo aeaea?ae
o?iainoaaiiy. Ia?aaaaith aeaiiai iaoiaeo iae?eo aeo?ao ia eai?oaeueia
aoae?aieoeoai ? iiaeeea?noue aaciina?aaeiueiai iaea?aeaiiy ?ioi?iaoe??
i?i ianyae cae?eniaieo eai?oaeueieo aeeaaeaiue. ?io? aeo?aoe ia
i?eaeaaiiy iniiaieo cania?a iio??aii i?yii a?aeiineoe aei neeaaeo
aenieoaoiaaieo ia’?eo?a ? a?aeia?aaeaoe ii aeaaaoo ?aooiea «Iniiai?
caniae».

O iiaeo oiiaao ? iai?eeiyoiith nenoaia iae?eo aeo?ao ia i?eaeaaiiy ?ioeo
iicaiai?ioieo aeoea?a – iniiaieo cania?a, iaiaoa??aeueieo aeoea?a,
aeiaaino?ieiaeo o?iainiaeo aeoea?a. Oae, o a?o/eciyi?e i?aeoeoe?
aeioaia? canoiniao?oueny aooaaeoa?nueeee caien, ui noaa cae/aeiei aeey
?aaeyinueeiai iae?eo, yeee ia?aaeaa/a? aeeth/aiiy ciia oi?iaaaeaeaieo
ia’?eo?a aai ia’?eo?a, ui iaae?eoee ii ?ioeo eaiaeao, aei neeaaeo
oiiae?a: aeaaao ?aooieo «Iniiai? caniae», e?aaeeo ?aooieo «Noaoooiee
oiiae». Oeae caien ia a?aeia?aaea? ?ooo eioo?a o?iainoaaiiy eai?oaeueieo
aeeaaeaiue, i?aaii??iino? a?aeianaiiy oeeo eioo?a aei aeanieo ?
ca?eueoaiiy ia oeth noio noaoooiiai oiiaeo, oiio ui noai?aiiy iniiaieo
cania?a ca ?aooiie aii?oecaoe?eiiai oiiaeo, yeui aiii a?aeoai?th?
ia’?eoe, ui aeaoaathoue, ia ca?eueoo? noaoooiiai oiiaeo. Iai?aaii??iei ?
oaeiae aeeth/aiiy a noaoooiee oiiae iiceeiaeo eioo?a, ni?yiiaaieo ia
o?iainoaaiiy eai?oaeueieo aeeaaeaiue aei iiaaoaiiy caai?aiaaiino? aaieo
? ?ioei e?aaeeoi?ai. Oaea ei?aniiiaeaioe?y aei?aaaeaia i?e ca?aooaaii?
ia aaeain iniiaieo cania?a caoaeiaaiiai ? ii/eiath/iai ae?yeuei?noue
aea?aeaaiiai i?aei?e?inoaa. ?? iiaeia canoiniaoaaoe i?e aaciieaoiiio
iaaeoiaeaeaii? ia ae?th/a aea?aeaaia i?aei?e?inoai ie?aieo ia’?eo?a
iniiaieo cania?a (?c aaeaino ia aaeain). O an?o ?ioeo aeiaaeeao o
aooaaeoa?nueeiio iae?eo iaiao?aeia /?oea ?iciaaeoaaiiy iia?aoe?e,
iia’ycaieo ?c ?ooii iaoa??aeueieo oe?iiinoae – ia’?eo?a eai?oaeueieo
aeeaaeaiue ? iniiaieo cania?a, ? ?ooii aeaea?ae o?iainoaaiiy, ?oi?i
aeeth/aiiyi o noaoooiee oiiae.

E??i oiai a no/anieo oiiaao, a?aeiia?aeii aei i?eeiyoeo ia nueiaiaei?
?aeiiaiaeaoe?e ii i?aai?caoe?? iae?eo, ia?aaeaa/a?oueny ii?yaeie iae?eo
i?eaeaaiiy ?ioeo iicaiai?ioieo aeoea?a (iaiaoa??aeueieo aeoea?a ?
aeiaaino?ieiaeo o?iainiaeo aeoea?a), a?aeiia?aeii aei yeiai aeo?aoe ia
i?eaeaaiiy oeeo aeoea?a o noi? an?o oaeoe/ieo aeo?ao ia i?eaeaaiiy ?
i?eaaaeaiiy aei noaio aioiaiino? aeey aeei?enoaiiy a?aeia?aaeathoueny ii
aeaaaoo a?aeiia?aeiiai ?aooiea ? ii e?aaeeoo ?aooie?a a?ioiaeo eioo?a
aai ?ic?aooie?a, oi/a ii nai?e noo? oe? aeo?aoe ? ia ui ?ioa, ye
eai?oaeiaeeaaeaiiy.

A?aeiia?aeii aei ae?th/iai iieiaeaiiy i?aei?e?inoaa iiaeooue ooi/ithaaoe
ci?no noa?aooie?a, aaiaeeoe noa?aooiee ca iio?aaith. Oiio aeioe?eueii
aeey iae?eo aeo?ao i?aei?e?inoa ia i?eaeaaiiy ia’?eo?a aeiaaino?ieiaiai
?iaanooaaiiy a?aee?eaaoe noa?aooiee ii aeaeao ?iaanoeoe?e aei ?aooieo 33
«Eai?oaeuei? aeeaaeaiiy». *a?ac oe? noa?aooiee o?aiceoii a?aeia?aaeaoe
aeo?aoe ia i?eaeaaiiy aoaeue-yeeo ia’?eo?a iicaiai?ioieo aeoea?a, aoaeue
oi aeo?aoe ia i?eaeaaiiy iniiaieo cania?a, oe?iieo iaia??a ?ioeo
i?aei?e?inoa, ia’?eo?a ?ioaeaeooaeueii? aeaniino?, i?aa ? i?ea?ea?a, aai
aeo?aoe ia iieoieo oe?eeo i?aei?e?inoa, aai ?oi?o o?e?e. A oaeiio ?ac?
?aooiie 33 «Eai?oaeuei? aeeaaeaiiy» c o?aooaaiiyi /eiieo ia oeae /an
aeac?aie uiaei canoinoaaiiy Ieaio ?aooie?a aooaaeoa?nueeiai iae?eo aoaea
iaoe ianooii? noa?aooiee:

«Aoae?aieoeoai ia’?eo?a iniiaieo cania?a»;

«Aeo?aoe, ye? ia ca?eueoothoue aa?oino? iniiaieo cania?a»;

«I?eaeaaiiy ie?aieo ia’?eo?a iniiaieo cania?a»;

«I?eaeaaiiy iaiaoa??aeueieo aeoea?a»;

«I?eaeaaiiy aeiaaino?ieiaeo o?iainiaeo aeoea?a».

Iae?e iia?aoe?e ii i?eaeaaiith iniiaieo cania?a, iaiaoa??aeueieo
aeoea?a, aeiaaino?ieiaeo o?iainiaeo aeeaaeaiue o oaeiio aeiaaeeo aa?oi
a?aeia?aaeaoe ye iiaeaii ia ?enoieo 2. Aeei?enoaiiy noa?aooie?a o
i?aeoeoe? ae?yeueiino? i?aei?e?inoa aeicaieeoue anoaiiaeoe ?aaeueiee
eiio?ieue ca ?iaanoeoe?yie ca?oiiai ia??iaeo ? aeaea?aeaie ?oiueiai
o?iainoaaiiy.

Na?aae i?iaeai, aenoiooeo i?aeoeeith ia?aoiaeo aei ?eieiai? aeiiii?ee,
iniaeeai? aeooaeueiino? iaaoaa? ioe?iea aeiaaino?ieiaeo aeoea?a
i?aei?e?inoaa ? ?oi? a?aeia?aaeaiiy o aooaaeoa?nueeiio aaeain?.
Oi/i?noue iieaciee?a ianyao, noaio ? ?ooo aeiaaino?ieiaeo aeoea?a aaaaoi
a /iio caeaaeeoue a?ae i?aaeeueiino? ?oiuei? ioe?iee, yea iiaea ia eeoa
niioai?eoe caaaeueio ea?oeio, aea ? aecaaoe iaaaoeai? iane?aeee.

Ieoaiiy i?i oaeineiiaeaiiy ioe?iee aeoea?a aeeeeeaei aeeneon?? ? ?ai?oa,
aea a oiiaao ?icaeoeo ?eieiaeo a?aeiinei aiii noa? iniaeeai aeooaeueiei.
Ni?iae ??oaiiy aeaiiai ieoaiiy oeyoii i?iaaaeaiiy ?aciaeo ?iaeaenaoe?e
aaeainiai? aa?oino? iniiaieo oiiae?a aeiaaee naith iaaoaeoeai?noue.
I?ioa eiiiainoaaoe iiaeeea? ao?aoe aa?oino? iaoa??aeueieo ?
iaiaoa??aeueieo iniiaieo cania?a, aeiaaino?ieiaeo o?iainiaeo aeoea?a ?
iacaaa?oaieo eai?oaeueieo aeeaaeaiue o ianoaa?eueieo oiiaao ?eieiaiai
ainiiaea?thaaiiy iiaeeeai oaeiae oeyoii cai?iaaaeaeaiiy o a?o/eciyi?e
i?aeoeoe? ?aca?a?a ii ciaoe?iaiith aeoea?a. Ae?aooaaiiy ?ici??o caeeoeo
?aca?ao ii ciaoe?iaiith aeiaaino?ieiaeo aeoea?a ?c caeeoeo aa?oino?
a?aeiia?aeieo aeoea?a aea? iiaeeea?noue aecia/eoe ?aaeueio ioe?ieo
aeoea?a. Oiiae aeey ao?eaiiy o i?aeoeeo iiae?aieo ?aca?a?a o no/anieo
a?o/eciyieo oiiaao aaea c?iaeai? – o ca’yceo c ?aaoey?i?noth
i?i?caiaeeieo ia?aioe?iie iniiaieo cania?a.

Oiio i?e noai?aii? a?aeiia?aeieo oiia ia iae?iaeiiii?/iiio ??ai?
i?iiiio?ii ai?iaaaeeoe o i?aeoeeo oe?a?inueeeo i?aei?e?inoa iae?e
iia?aoe?e ii ooai?aiith ?aca?a?a. Aeei?enoaiiy ?aca?a?a ii ciaoe?iaiith
aeoea?a o nenoai? iae?eo oe?a?inueeeo i?aei?e?inoa aeicaieeoue, e??i
?ioiai, iaea?aeoaaoe c aaeainiaeo aeaieo a?eueo aeinoia??io ?ioi?iaoe?th
i?i aa?o?noue iaeia i?aei?e?inoaa, a oaeiae aoaea ni?eyoe ?aae?caoe?? ia
i?aeoeoe? iaeiiai c iniiaieo i?aeia?iaeieo i?eioeei?a iae?eo – i?eioeeio
iaa/iino?, yeee aeiaaa? iae?eo iioaioe?eieo caeoe?a o iiiaio iaea?aeaiiy
?ioi?iaoe?? i?i iiaeeea?noue ?oiueiai iaea?aeaiiy.

Canoinoaaiiy a Oe?a?i? oaeiai aa??aioo i?aai?caoe?? iae?eo ciaoe?iaiiy
aeoea?a ia? oae? ia?aaaae: ii-ia?oa, aea? iiaeeea?noue caa??aaoe a
aooaaeoa?nueeiio iae?eo ?ioi?iaoe?th i?i ii/aoeiao aa?o?noue i?eaeaaieo
aeoea?a; ii-ae?oaa, aaaeaiiy ie?aieo ?aooie?a ii iae?eo ?aca?a?a ii
ciaoe?iaiith ia?ooiiino? iaoa??aeueii?, iaiaoa??aeueii? ? o?iainiai?
aeicaiey? iaea?aeoaaoe c aooaaeoa?nueei? ca?oiino? ?ioi?iaoe?th i?i
aeoeae a ?icai?iooiio aeae?, eiee a?aeiia?aeii aeiaaino?ieia? ?
ei?ioeino?ieia? ?iaanoeoe?? a aeoea? aaeaino i?aaenoaaeythoueny ii
o?ueio iiceoe?yo: ii/aoeiaa aa?o?noue, ?aca?a ii ciaoe?iaiith
aeeaaeaiue, ?eieiaa aa?o?noue (??cieoey i?ae ii/aoeiaith aa?o?noth ?
?aca?aii). O i?ae?aooiie aaethoe aaeaino iiaeiia aooe aeeth/aia noia ii
o?ao?e iiceoe??, oiaoi ?aaeueia aa?o?noue aeoea?a.

Ianooiia ieoaiiy, yea ?icaeyiooi a aeena?oaoe?ei?e ?iaio?, iia’ycaii c
iae?eii o?iainiaeo ?iaanoeoe?e. Aeiaaaeaii, ui /eiia iaoiaeeea iae?eo
iaaeoiaeaeaiiy ? iayaiino? oe?iieo iaia??a, eiee a?aeiia?aeii aei
anoaiiaeaiiai ii?yaeeo oe?ii? iaia?e iae?eiaothoueny ia neioaoe/iiio
?aooieo 58 «O?iainia? aeeaaeaiiy», yeee ia? aeaa noa?aooiee:
«Ei?ioeino?ieia? o?iainia? aeeaaeaiiy», ye? a?aeia?aaeathoueny a
o?aoueiio ?icae?e? aeoeao aaeaino, ? «Aeiaaino?ieia? o?iainia?
aeeaaeaiiy», ye? a?aeia?aaeathoueny a ia?oiio ?icae?e? aeoeao aaeaino,
ia ? aeineiiaeith. Oiio ca aeioe?eueia i?iiiio?oueny aeey iae?eo
o?iainiaeo aeeaaeaiue aeei?enoiaoaaoe aeaa naiino?eieo ?aooiee:
«Aeiaaino?ieia? o?iainia? aeeaaeaiiy» ? «Ei?ioeino?ieia? o?iainia?
aeeaaeaiiy», a?aeiia?aeii c ?aeiiaiaeaoe?e I?aeia?iaeiiai eii?oaoo ii
aooaaeoa?nueeeo noaiaea?oao. Aa?o?noue aeoe?e, iae?aaoe?e, iaeiai?
o/ano?, i?eaeaaieo aai aeiouaieo ia o?eaaeee ia??iae iiaeiia
a?aeiineoeny aei o?iainiaeo iniiaieo cania?a, oiaoi aei nenoaie
o?iainiai? o/ano?, a aa?o?noue aeoe?e, iae?aaoe?e, i?eaeaaieo ia
ei?ioeino?ieiaee ia??iae, a?aeiineoeny aei iioi/ieo aeoea?a.

A aeena?oaoe?? oaeiae ?icaeyaeathoueny ieoaiiy iae?eo o?iainoaaiiy
?iaanoeoe?eii? ae?yeueiino?. A ?acoeueoao? aoei aeiaaaeaii, ui /eiia
iaoiaeeea aooaaeoa?nueeiai iae?eo o?iainoaaiiy ?iaanoeoe?e ia
caaeiaieueiy? aeiiaai no/aniiai ia??iaeo. Ooieoe?iioaaiiy i?aei?e?inoa o
?eieiaeo oiiaao i?eionea?, ui i?aei?e?inoai aeo?a/a? aeani? eiooe ia
?iaanooaaiiy a iniiai? oiiaee, iaiaoa??aeuei? aeoeae, o?iainia?
aeeaaeaiiy. Oiiaee an?o aeanieo eioo?a oi?iothoueny a i?ioean?
iaa?oaiiy. O no/aniiio ainiiaea?nueeiio iaoai?ci? ia o?iainoaaiiy
eai?oaeueieo aeeaaeaiue iai?aaeythoueny eiooe oiiaeo ?icaeoeo
ae?iaieoeoaa, iaoee ? oaoi?ee, oiiaeo nioe?aeueiiai ?icaeoeo. Oey
/anoeia oiiae?a a?aeie?aieth?oueny a?ae ia?aiaeo eioo?a ?
ia?a?aoiao?oueny ia ?aooiie o aaieo ii eiooao ia eai?oaeuei? aeeaaeaiiy,
aea i?e oeueiio i?iaeiaaeo? cia/eoeny ia ?aooieo oiiaeo ?icaeoeo
ae?iaieoeoaa, iaoee ? oaoi?ee aai ?ioeo aiaeia?/ieo oiiae?a. A
?acoeueoao?, /eiia ia aeaiee iiiaio nenoaia iae?eo o?iainoaaiiy
eai?oaeueieo aeeaaeaiue caa?aaea caeeaaeai? ua a o?eaeoeyo? ?iee
i?eioeeie ?o iae?eo ye oeaio?ae?ciaaiiai o?iainoaaiiy, eiee aeey
a?aeia?aaeaiiy noi, ui ni?yiiaothoueny ia o?iainoaaiiy eai?oaeueieo
aeeaaeaiue, a?aee?eaa?oueny ?aooiie 93 «O?iainoaaiiy eai?oaeueieo
aeeaaeaiue». A?aeia?aaeaiiy o?iainoaaiiy ca ?aooiie iiceeiaeo eioo?a
oaeiae cae?enith?oueny ia ?aooieo «O?iainoaaiiy eai?oaeueieo
aeeaaeaiue», ui ii?iaeaeo? iaiao?aei?noue iaoe a aaeain? oe?eeii ia
aei?aaaeaiee c aeiiii?/ii? oi/ee ci?o aeoeaiee ?aooiie «Aeei?enoaiiy
iiceeiaeo eioo?a».

Oaea iinoaiiaa iae?eo o?iainoaaiiy a oiiaao ?eieiaiai ainiiaea?thaaiiy
iai?eeiyoia, aiia niioai?th? oa?aeoa?enoeeo aeaea?ae eai?oaeiaeeaaeaiue,
oiio ye ia caaacia/o? iiaiiai a?aeie?aieaiiy eioo?a ia naiio?iainoaaiiy
a?ae aeaea?ae ia?aiaeo eioo?a. Ia i?aenoaa? oaei? iaoiaeeee iae?eo
o?iainoaaiiy iaia? iiaeeeaino? aecia/eoe ca ?aooiie yeeo aeaea?ae
cae?enithaaeiny o?iainoaaiiy – aeanieo aai iiceeiaeo, ui oo?oaeith?
i?iaaaeaiiy aiae?co i?ioean?a o?iainoaaiiy. C aeaieo aooaaeoa?nueeiai
iae?eo iaa?oue aaaeei aeae?eeoe ?ioi?iaoe?th i?i oa, /e an? eiooe,
i?ecia/ai? ii eiooi?eno ia o?iainoaaiiy eai?oaeueieo aeeaaeaiue,
ia?aaaaeai? ia a?aeiia?aeiee ?aooiie o aaieo.

O caei?aeiiieo e?a?iao ?c ?icaeiaiith aeiiii?eith niaoe?aeueieo aeaea?ae
ia o?iainoaaiiy eai?oaeueieo aeeaaeaiue ? i?eaeaaiiy ?ioeo iicaiai?ioieo
aeoea?a ia noai?th?oueny. Oiio a aeena?oaoe?eii? ?iaio? i?iiiio?oueny
a?aeiiaeoeny a?ae canoinoaaiiy ?aooieo 93 «O?iainoaaiiy eai?oaeueieo
aeeaaeaiue» ? aeeeth/eoe eiai c ieaio ?aooie?a /a?ac iaiio??ai?noue. A
iane?aeie oeueiai oaeoe/ia o?iainoaaiiy eai?oaeiaeeaaeaiue ca ?aooiie
aeanieo oa iiceeiaeo eioo?a aoaea a?aoiaoaaoeny iaeii?aciai, ui
a?aeiia?aea? ?aaeueiiio iaaeoiaeaeaiith eioo?a ia i?aei?e?inoai.

A o?aoueiio ?icae?e? aeena?oaoe?? aeine?aeaeai? ieoaiiy iaoiaeeee
aiae?co ?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoa. Ia i?aenoaa? aiae?co
aeiiii?/ieo aeaea?ae c?iaeaii aeniiaie, ui aeinyaiaiiy aeiiii?/ii?
aeoiee o iaeano? aeiiii?/iiai aiae?co ?iaanoeoe?e ia ae??oeee an?o
i?iaeai ?o aiae?co, oai??y ? iaoiaeieia?y ?ic?iaeai? iaaeinoaoiuei
nenoaiii ? eiiieaenii, ia a?aoiaothoue aaaaoueio oaeoi??a, ia noai?aia
?ioi?iaoe?eia ?io?ano?oeoo?a. Oiio iaoiaeeea ioe?iee ? aiae?co
?iaanoeoe?e i?aei?e?inoaa, yea i?iiiio?oueny, i?ecaaia aecia/eoe ia
o?eueee iioi/i? i???ioe?e aeey iioaioe?eieo ei?enooaa/?a aiae?oe/ii?
?ioi?iaoe??, aea e aeiiiiiaoe i?aei?e?inoaai o cae?eniaii? ioe?iee
aoaeoeaiino? ?o ?iaanoeoe?eii? ae?yeueiino?.

Ia aac? iinoaaeaieo oe?eae ? caaaeaiue aeena?oaoe?eiiai aeine?aeaeaiiy a
iniiao noai?aiiy iaoiaeeee aoee iieeaaeai? oae? iaoiaeieia?/i?
i?eioeeie.

Ia?oee – niaoeeo?ea i?aeoiaeo aei aii??e/ii? aace aeine?aeaeaiiy, yea
iieyaa? o a?aeia?aaeaii? oeiiaeo ia’?eoeaieo aeiiii?/ieo a?aeiinei o
noa?? ?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoa /i?ii? iaoaeo?a?? ia aac?
eiie?aoiiai i?aei?e?inoaa.

Ae?oaee iaoiaeieia?/iee i?eioeei aiae?co – oea aiae?oe/ia aecia/aiiy
?iaanoeoe?e, yea ? i?aaeiaoii aeeneon?? aiae?oee?a. A aeena?oaoe?ei?e
?iaio? aeei?enoiao?oueny ?icoe?aia eiioeaioe?y: aaco aeey ?iaioe
neeaaeathoue aeoeae, a?aeia?aaeai? o aaeain?, aea nei?eaiaai? c
o?aooaaiiyi i?aiaeiaaieo cania?a ? ia aeei?enoaieo iaiaoa??aeueieo
aeoea?a. ?oei? neiaaie, an? aeo?aoe eai?oaeo ?icaeyaeathoueny ye
?iaanoeoe??. Aeeiai?ea ?iaanoeoe?e aei??aith? ci?i? iaaieo noaoae
nei?eaiaaieo eai?oaeiaeeaaeaiue.

O?ao?e iaoiaeieia?/iee i?eioeei – oea eiiieaeniee i?aeo?ae aei
?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoaa. A?i aaco?oueny ia ?icoi?ii?
i?aei?e?inoaa ye ?aeeiiai oe?eiai, yea neeaaea?oueny c noeoiiino?
i?aeeiiieaen?a, ? a yeiio ?iaanoeoe?eia ae?yeuei?noue iinoa? iaeiei c
iniiaieo i?aeeiiieaen?a. Eiiieaeniee i?aeo?ae aei aiae?co ciaeoia
a?aeia?aaeaiiy o noai? aiae?co ?iaanoeoe?e (?en.3). Noaia aeicaiey?
eiiieaenii ca?oioaaoe neeaaeia? nenoaie aiae?co ?iaanoeoe?eii?
ae?yeueiino?:

caaaeueia ioe?iea aeeiai?ee ? no?oeoo?e ?iaanoeoe?e;

ioe?iea e?ea?aeiino? ?iaanoeoe?e;

ioe?iea caaacia/aiino? ?iaanoeoe?e aeaea?aeaie o?iainoaaiiy oa aieeao
?acoeueoao?a ?iaanoeoe?eii? ae?yeueiino? ia o?iainiao noaa?euei?noue
i?aei?e?inoaa;

aiae?c o?iainiaeo eiao?oe??io?a, ye? oa?aeoa?ecothoue ?iaanoeoe??
i?aei?e?inoaa.

Cai?iiiiiaaia iaoiaeeea ioe?iee ?iaanoeoe?e iniiaaia ia aeei?enoaii? o
oiae? aiae?co i?eeii?a ai?eciioaeueiiai, aa?oeeaeueiiai, niaoe?aeueiiai
aiae?co, aiae?co o?iainiaeo eiao?oe??io?a ca aeiiiiiaith neeaaeaiiy
oaaeeoeue-iao?eoeue aeey iiaeeaeaiiai aea/aiiy i?e/ei, ye? aieeaaee ia
o?iainia? iieacieee ae?yeueiino? i?aei?e?inoaa.

Nenoaiiee aiae?c ?iaanoeoe?e – oea /aoaa?oee i?eioeei aeine?aeaeaiiy.
Neeaaeia? aiae?co, iiaoaeiaai? ii iaai?e nenoai?, a?aeia?aaeathoue
aca?iica’ycie /anoei o oe?eiio. Iine?aeiai?noue aiae?co aecia/a?oueny
ia?aoiaeii a?ae iaeeie/iiai aei oe?eiai ? iiynith?oueny oei, ui an? eiai
neeaaeia? iathoue aaaaoi ni?eueiiai, oiio ui iioiaeyoue a?ae iaeieo oeo
naieo aeaea?ae ?ioi?iaoe??.

I’yoei iaoiaeieia?/iei i?eioeeiii ?ic?iaee iaoiaeeee aiae?co ? i?eioeei
iine?aeiaiino? a?aeai?o. Oea a?aeiineoueny ? aei iine?aeiaiino? a?aeai?o
aaaeeea?oeo iieaciee?a, ye? oa?aeoacothoue eiaeio c neeaaeiaeo aiae?co
?iaanoeoe?e, ? aei a?aeai?o e?eoa??aeueieo eiao?oe??io?a, o aeaeyae?
yeeo aenooiathoue caaaeuei? iieacieee.

Oinoei i?eioeeiii ? aeiiii?ei-iaoaiaoe/ia aecia/ai?noue a?aieoeue ?eceeo
ii ocaaaeueiaiei iieacieeai, nueiiei – ioe?iea iioi/ii? ?
aeiaaino?ieiai? ?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoaa, ui aea?
iiaeeea?noue i?iaaaeaiiy no?aoaa?/iiai aiae?co.

?ic?iaeaia iaoiaeeea ioe?iee ?iaanoeoe?eii? ae?yeueiino? ii?aoeueiaaia c
iaoith ioe?iee ?iaanoeoe?e i?aei?e?inoaa ia i?eeeaae? E?eai??cueeiai
aea?aeaaiiai a??ie/i-iaoaeo?a?eiiai eiia?iaoo «E?eai??aenoaeue». Ia
i?aenoaa? ?acoeueoao?a ioe?iee ?iaanoeoe?eii? ae?yeueiino? c?iaeaii
aeniiaie, ui ae?yeuei?noue eiia?iaoo aoea aeo?aoiith, ?iaanoeoe?? ia
i?ecaiaeeee aei i?aeeiio aoaeoeaiino? i?aei?e?inoaa a oe?eiio. Aea
i?aei?e?inoai ia? aenieee iioaioe?ae ?? i?aeaeuaiiy, aeey /iai iio??ai?
niaoe?aeuei? caoiaee ye c aieo ea??aieoeoaa eiia?iaoo, oae ? a ianooaaao
aea?aeaae.

AENIIAEE

Cae?eniaia aeine?aeaeaiiy oai??? ? i?aeoeee aooaaeoa?nueeiai iae?eo ?
aiae?co ?iaanoeoe?e, ?o neeaaeiaeo aeaiaio?a ? aeaea?ae o?iainoaaiiy
aeicaieeei c?iaeoe oae? aeniiaee ? i?iiiceoe??, ni?yiiaai? ia noai?aiiy
oiia aeey aoaeoeaiiai oi?ioaaiiy ? aeei?enoaiiy aeiiii?/iiai iioaioe?aeo
i?aei?e?inoa /i?ii? iaoaeo?a?? Oe?a?ie, i?aeaeuaiiy yeino? oi?aae?iiy ?o
aeoeaaie ? eai?oaeii:

O i?aoeyo i?ia?aeieo aeiiii?no?a, a aioeeeeiiaaee/i?e, iaa/aeuei?e,
ii?iaoeai?e ? niaoe?aeuei?e e?oa?aoo?? iaia? /?oeiai aecia/aiiy
?iaanoeoe?e. Oea i?ecaiaeeoue aei oiai, ui iiiyooy «?iaanoeoe??» ?iiae?
o?aeoo?oueny iiieeeiai aai caiaaeoi aocueei: ye aeiaaino?ieia?
aeeaaeaiiy eai?oaeo a ??ciiiai?oi? aaeoc? ? noa?e aeiiii?ee; ye
aoaeue-yea aeeaaeaiiy eioo?a, ui iiaea ? ia i?ecaiaeeoe i? aei ?inoo
eai?oaeo, i? aei iaea?aeaiiy i?eaooeo. Aaaaea?ii aeioe?eueiei
?icaeyaeaoe ?iaanoeoe?? ye on? aeaee iaeiiaeo ? ?ioaeaeooaeueieo
oe?iiinoae, ui aeeaaeathoueny a ia’?eoe i?aei?e?iieoeueei? ? ?ioeo
aeae?a ae?yeueiino? c iaoith iaea?aeaiiy i?eaooeo aai aeinyaiaiiy
nioe?aeueiiai aoaeoo. Oea aecia/aiiy a?aeiia?aea? i?aeia?iaeiei
i?aeoiaeai, eiee ?iaanoeoe?eia ae?yeuei?noue ?icoe?ith?oueny ye i?ioean
aeeaaeaiiy ?ano?n?a (aeaa, iaeiiaeo ? ?ioaeaeooaeueieo oe?iiinoae) c
iaoith iaea?aeaiiy i?eaooeo, aeea?aeaiae?a, nioe?aeueiiai aoaeoo a
iaeaooiueiio.

I?ioean oi?aae?iiy ?iaanoeoe?eiith ae?yeuei?noth i?aei?e?inoaa ?
iaei??th c iniiaieo neeaaeiaeo i?ioeano oi?aae?iiy
o?iainiai-ainiiaea?nueeith ae?yeuei?noth i?aei?e?inoaa. Aooaaeoa?nueeee
iae?e ? aiae?c ?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoaa, ye
?ioi?iaoe?eia aaca, iathoue aaeeea cia/aiiy aeey i?eeiyooy nai?/anieo
oi?aae?inueeeo ??oaiue uiaei no?aoaa?? ?icaeoeo i?aei?e?inoaa. Ii?yae c
oeei, aeioaia? a?aenooi? /?oe? iaoiaeieia?/i? i?aeoiaee uiaei i?noey
?iaanoeoe?e ye ie?aiiai ia’?eoo iae?eo oa aiae?co. Oiio i?iiiio?oueny
aeae?eeoe a aooaaeoa?nueeiio iae?eo ? aiae?c? iai?yiee iae?eo ? aiae?co
?iaanoeoe?eii? ae?yeueiino?. Iiiyooy «?iaanoeoe??» noiniaii aei
aooaaeoa?nueeiai iae?eo ? aiae?co i?aaii??ii aaeeaaoe o a?aeiioaii?
aeae?a ?iaanoeoe?e – ?aaeueieo oa o?iainiaeo.

A?o/eciyio iaoiaeeeo iae?eo eai?oaeiaeeaaeaiue ia caaaeaiiy ? i?eaeaaiiy
ia’?eo?a iniiaieo cania?a aeioe?eueii oaeineiiaeeoe. Aeeth/aiiy ia’?eo?a
eai?oaeueieo aeeaaeaiue aei neeaaeo iniiaieo cania?a i?iiiio?oueny
a?aeia?aaeaoe aooaaeoa?nueeei caienii: aeaaao ?aooieo «Iniiai? caniae»,
e?aaeeo ?aooieo «Eai?oaeuei? aeeaaeaiiy» o ?ici??? ?iaaioa?ii? aa?oino?,
ui eaeueeoeth?oueny ia ?aooieo eai?oaeueieo aeeaaeaiue. Canoiniao?oueny
a?i aac o?aooaaiiy noaio ?aooie?a noaoooiiai oiiaeo ? o?iainoaaiiy
eai?oaeueieo aeeaaeaiue, iacaeaaeii a?ae aeae?eaiiy iia?aoe?e ii
eai?oaeueiei aeeaaeaiiyi ia ie?aiee aaeain.

C iaoith iaea?aeaiiy aeinoia??ii? ?ioi?iaoe?? i?i caaaeueio noio
?iaanoeoe?e, i?io?iainiaaieo o ca?oiiio ia??iae?, aeey iae?eo aeo?ao
i?aei?e?inoaa ia i?eaeaaiiy ia’?eo?a aeiaaino?ieiaiai ?iaanooaaiiy
cai?iiiiiaaii a?aee?eaaoe noa?aooiee ii aeaeai ?iaanoeoe?e aei ?aooieo
33 «Eai?oaeuei? aeeaaeaiiy» oa /a?ac oe? noa?aooiee o?aiceoii
a?aeia?aaeaoe aeo?aoe ia i?eaeaaiiy aoaeue-yeeo ia’?eo?a iicaiai?ioieo
aeoea?a.

Aeey eiiiainoaaiiy iiaeeeai? ao?aoe aa?oino? iaoa??aeueieo ?
iaiaoa??aeueieo iniiaieo cania?a, aeiaaino?ieiaeo o?iainiaeo aeoea?a ?
iacaaa?oaieo eai?oaeueieo aeeaaeaiue iaa?oioiaaii i?iiiceoe?th uiaei
aeae?eaiiy a aooaaeoa?nueeiio aaeain? noaoo? «?aca?a ii ciaoe?iaiith
aeiaaino?ieiaeo aeoea?a». Ae?aooaaiiy ?ici??o caeeoeo ?aca?ao ii
ciaoe?iaiith aeiaaino?ieiaeo aeoea?a ?c caeeoeo aa?oino? a?aeiia?aeieo
aeoea?a aea? iiaeeea?noue aecia/eoe ?aaeueio ioe?ieo aeoea?a.

Aeey i?aai?caoe?? iae?eo iaaeoiaeaeaiiy ? iayaiino? oe?iieo iaia??a a
iae?eo o?iainiaeo aeeaaeaiue aeioe?eueii aeei?enoiaoaaoe aeaa
naiino?eieo ?aooiee: «Aeiaaino?ieia? o?iainia? aeeaaeaiiy» ?
«Ei?ioeino?ieia? o?iainia? aeeaaeaiiy» a?aeiia?aeii aei ?aeiiaiaeaoe?e
I?aeia?iaeiiai eii?oaoo ii aooaaeoa?nueeeo noaiaea?oao.

C iaoith ?aaeueiiai a?aeia?aaeaiiy iaaeoiaeaeaiiy eioo?a ia
i?aei?e?inoai, cai?iiiiiaaii a?aeiiaeoeny a?ae canoinoaaiiy ?aooieo 93
«O?iainoaaiiy eai?oaeueieo aeeaaeaiue» ? aeeeth/eoe eiai c ieaio
?aooie?a /a?ac iaiio??ai?noue. A iane?aeie oeueiai oaeoe/ia o?iainoaaiiy
eai?oaeiaeeaaeaiue ca ?aooiie aeanieo oa iiceeiaeo eioo?a aoaea
a?aoiaoaaoeny iaeii?aciai.

Ocaaaeueiaiiy ?nioth/iai aeina?aeo o?iainiaiai aiae?co iaaeaei
iiaeeea?noue cai?iiiioaaoe ioe?ieo ?iaanoeoe?e i?aei?e?inoaa i?iaiaeeoe
eiiieaenii, ui aeicaiey? ca?oioaaoe neeaaeia? aiae?co ?iaanoeoe?eii?
ae?yeueiino?: caaaeueia ioe?iea aeeiai?ee, no?oeoo?e ? e?ea?aeiino?
?iaanoeoe?e; ioe?iea caaacia/aiiy ?iaanoeoe?e aeaea?aeaie o?iainoaaiiy;
aiae?c o?iainiaeo eiao?oe??io?a, ye? oa?aeoa?ecothoue ?iaanoeoe??
i?aei?e?inoaa. I?eeiie ? oaoi?ea aiae?co ?iaanoeoe?e ni?yiiaai? ia
aeyaeaiiy ca’yce?a oa ci?i iieaciee?a ?iaanoeoe?eii? ae?yeueiino?.
Na?aae aaaaoueio i?eeii?a, ye? aeei?enoiaothoueny, o oiae? ioe?iee
?iaanoeoe?e aoee canoiniaai? iaoiaee ai?eciioaeueiiai oa aa?oeeaeueiiai
aiae?co, aiae?co oaiaeaioe?e, iaoiae neeaaeaiiy oaaeeoeue-iao?eoeue
o?iainiaeo eiao?oe??io?a.

IOAE?EAOe?? CA OAIITH AeENA?OAOe??

O oaoiaeo aeaeaiiyo:

Oaeano ss.A. Aeiiii?/ia nooi?noue ?iaanoeoe?e: no/ani? iiaeyaee oa
eiioeaioe??// I?iaeaie i?aoe?, aeiiii?ee oa iiaeaethaaiiy: Ca??iee
iaoeiaeo i?aoeue Oaoiieia?/iiai oi?aa?neoaoo Iiae?eey. *.2. –
Oiaeueieoeueeee, IAI «Aa??ea» OIA, 1998. – N. 148-150.

Oaeano ss.A. Eiaanoeoeeiiiay aeayoaeueiinoue eae iauaeo aooaaeoa?neiai
o/?oa e aiaeeca//Aeaaeai?/iee iaeyae. – 1997. – ?1-2. – N. 59-64.

Oaeano ss.A. I?aai?caoe?ei? oa iaoiaeieia?/i? ieoaiiy iae?eo
?iaanoeoe?e// Aeiiii?ea oa i?aei?e?iieoeoai: Ca??iee iaoeiaeo i?aoeue
iieiaeeo a/aieo oa ani??aio?a. Aei. 1. – E.: EIAO, 1997. – N. 198-203.

A ?ioeo aeaeaiiyo:

4. Oaeano ss.A. «?iaanoeoe?eia ae?yeuei?noue a Oe?a?i?: i?iaeaie
?icaeoeo oa ?aaoethaaiiy» (iaoeia? aeiiia?ae? i?aeia?iaeii?
iaoeiai-i?aeoe/ii? eiioa?aioe??). *anoeia 2., *a?i?aoe? 8-10 ea?oiy 1997
?ieo. – N. 28-31.

5. Oaeano ss.A. Iaeioi?ua aii?inu oeiaine?iaaiey eiaanoeoeee
i?aaei?eyoee a ?uii/iuo oneiaeyo// ?ac?aaioea ?oaeiuo ianoi?iaeaeaiee:
Nai?iee iao/iuo o?oaeia. – E?eaie ?ia. – 1997. – ?60. – N. 5-9.

6. Oaeano ss.A. Onei?aiiay aii?oecaoeey eae enoi/iee eiaanoeoeee//
?ac?aaioea ?oaeiuo ianoi?iaeaeaiee: Nai?iee iao/iuo o?oaeia. – E?eaie
?ia. – 1996 . – ?59. – N.12-16.

AIIOAOe??

Oaeano ss.A. Iae?e ? aiae?c ?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoa
/i?ii? iaoaeo?a??. – ?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 oa
aoaeeo». – Ee?anueeee iaoe?iiaeueiee aeiiii?/iee oi?aa?neoao.
I?i?noa?noai ina?oe Oe?a?ie, Ee?a, 1998.

Aeena?oaoe?y i?enay/aia ieoaiiyi oaeineiiaeaiiy i?aai?caoe?? ?
iaoiaeieia?? iae?eo ? aiae?co ?iaanoeoe?eii? ae?yeueiino? i?aei?e?inoa.
Aecia/aii i?noea ? ?ieue ?iaanoeoe?e ye ia’?eoo aooaaeoa?nueeiai iae?eo.
Iaa?oioiaaii iiaeaeue aca?iica’yceo i?ioean?a iae?eo, aiae?co ?
oi?aae?iiy ?iaanoeoe?yie ? aeaea?aeaie ?o o?iainoaaiiy. Cai?iiiiiaaii
iaoiaeeeo iae?eo ?iaanoeoe?e i?aei?e?inoaa, yea aaco?oueny ia
i?eioeeiiaiio ?iciaaeoaaii? i?aeoiae?a aei iae?eo ?aaeueieo, o?iainiaeo
?iaanoeoe?e ? aeaea?ae ?o o?iainoaaiiy. ?ic?iaeaii iaoiaeeeo aiae?co
?iaanoeoe?e, yea aeicaiey? ei?enooaa/ai aiae?oe/ii? ?ioi?iaoe??
naiino?eii i?iaiaeeoe ioe?ieo ?iaanoeoe?e i?aei?e?inoaa.

Eeth/ia? neiaa: ?iaanoeoe??, eai?oaeuei? aeeaaeaiiy, iniiai? caniae,
iaiaoa??aeuei? aeoeae, o?iainia? aeoeae.

Oaeano ss.A. O/ao e aiaeec eiaanoeoeeiiiie aeayoaeueiinoe i?aaei?eyoee
/a?iie iaoaeeo?aee. – ?oeiienue.

Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo iaoe
ii niaoeeaeueiinoe 08.06.04. – «Aooaaeoa?neee o/ao, aiaeec e aoaeeo». –
Eeaaneee iaoeeiiaeueiue yeiiiie/aneee oieaa?neoao. Ieienoa?noai
ia?aciaaiey Oe?aeiu, Eeaa, 1998.

Aeenna?oaoeey iinayuaia enneaaeiaaieth oai?aoe/aneeo, iaoiaee/aneeo e
i?eeeaaeiuo aii?inia oniaa?oainoaiaaiey i?aaiecaoeee e iaoiaeieiaee
o/aoa e aiaeeca eiaanoeoeeiiiie aeayoaeueiinoe i?aaei?eyoee. A oneiaeyo
cia/eoaeueiuo ia?aiai a yeiiiie/aneie aeecie Oe?aeiu aeaiiua aii?inu
o?aaotho na?ue?ciiai eco/aiey e eniieueciaaiey iiiaeanoaa
ooiaeaiaioaeueiuo iieiaeaiee, i?eiyouo a no?aiao n ?acaeoie ?uii/iie
yeiiiieeie, n o/?oii iniaaiiinoae oe?aeineiai aooaaeoa?neiai o/?oa e
nia?aiaiiiai o?iaiy ?acaeoey yeiiiieee no?aiu.

Aeenna?oaoeeiiiay ?aaioa ioaaouaaao aii?inu, naycaiiua n o/?oii e
aiaeecii eiaanoeoeee, iacaaeneii io oi?i eo inouanoaeaiey e oa?aeoa?a
acaeiiioiioaiey o/anoieeia aeaiiiai i?ioeanna, a oaeaea ?anniao?eaaao
aii?inu o/?oa e aiaeeca oeiaine?iaaiey eiaanoeoeee ii eniieuecoaiui
enoi/ieeai.

A ?aaioa enneaaeiaaiu iaoiaeieiaey eiaanoeoeeiiiie aeayoaeueiinoe,
e?eceniia ninoiyiea eiaanoeoeeiiiie noa?u e nicaeaiey aeaaii?eyoiiai
eiaanoeoeeiiiiai eeeiaoa. Ii?aaeaeaia yeiiiie/aneay nouiinoue
eiaanoeoeee a niioaaonoaee n nia?aiaiiuie o?aaiaaieyie, a oaeaea ianoi e
?ieue eiaanoeoeee eae iauaeoa aooaaeoa?neiai o/aoa.

?aaioa auiieiaia n o/?oii io?aneaauo iniaaiiinoae /??iie iaoaeeo?aee,
eioi?ua ii?aaeaeytho ea/anoaaiiua oa?aeoa?enoeee eiaanoeoeeiiiie
aeayoaeueiinoe i?aaei?eyoee io?anee: aeeytho ia inouanoaeaiea
eiaanoeoeeiiiie aeayoaeueiinoe, oi?ie?iaaiea enoi/ieeia oeiaine?iaaiey e
iai?aaeaiey eiaanoe?iaaiey e, a eiia/iii eoiaa, ia aini?iecaiaenoaaiiua
i?ioeannu i?aaei?eyoee.

A aeenna?oaoeeiiiie ?aaioa ?ane?uou aii?inu iaoiaeieiae/aneiai
oa?aeoa?a, naycaiiua n iaoiaeeeie aooaaeoa?neiai o/?oa eiaanoeoeeiiiie
aeayoaeueiinoe. Iainiiaaia iiaeaeue acaeiinayce i?ioeannia o/aoa,
aiaeeca e oi?aaeaiey eiaanoeoeeyie e enoi/ieeaie eo oeiaine?iaaiey.
I?aaeeiaeaia iaoiaeeea o/aoa eiaanoeoeee i?aaei?eyoey, eioi?ay
aace?oaony ia i?eioeeieaeueiii ?acaeaeaiee iiaeoiaeia e o/aoo ?aaeueiuo,
oeiainiauo eiaanoeoeee e enoi/ieeia eo oeiaine?iaaiey. A ?aaioa
iainiiaaii, /oi o/?o eiaanoeoeeiiiie aeayoaeueiinoe i?aaenoaaeyao niaie
no?oeoo?o, eioi?ay ninoieo ec o??o aeieia: o/?o ?aaeueiuo eiaanoeoeee
(aeiaeaiey a iaoa?eaeueiua e iaiaoa?eaeueiua aeoeau); o/?o oeiainiauo
eiaanoeoeee (aeiaeaiey a oeiainiaua aeoeau); o/?o enoi/ieeia
oeiaine?iaaiey eiaanoeoeeiiiie aeayoaeueiinoe (nianoaaiiuo e ca?iiuo).
Eaaeaeue o/?oiue aeie eniieiyao niioaaonoaothuea caaeaiey a nenoaia
oi?aaeaiey eiaanoeoeeyie ia i?aaei?eyoee, /oi iicaieyao iaania/eaaoue
naiaa?aiaiiia e aeinoiaa?iia ioia?aaeaiea anao eiaanoeoeeiiiuo i?iaeoia.

Ia iniiaaiee e?eoe/iiai aiaeeca aeaenoaothuae nenoaiu aooaaeoa?neiai
o/?oa aeoeaia, yaeythueony iauaeoaie eiaanoeoeeiiiie aeayoaeueiinoe, a
?aaioa iainiiaaii, /oi aeaenoaothuay iaoiaeeea o/?oa eae ?aaeueiuo, oae
e oeiainiauo eiaanoeoeee, a oaeaea enoi/ieeia eo oeiaine?iaaiey, o?aaoao
nouanoaaiiie aei?aaioee. Iaoiaeeeo aooaaeoa?neiai o/?oa aeoeaia
i?aaeeiaeaii oniaa?oainoaiaaoue ca n/?o i?aia?aciaaiey: iaoiaeeee o/?oa
cao?ao ia eaieoaeueiua aeiaeaiey ii caeii/aiiui e aaaae?iiui a
yenieoaoaoeeth iauaeoai; ii?yaeea o/?oa i?eia?aoaiey iaoa?eaeueiuo,
iaiaoa?eaeueiuo e oeiainiauo aeoeaia; ioeaiee aeoeaia e eo ioia?aaeaiey
a aooaaeoa?neii aaeaina; iaoiaeeee o/?oa enoi/ieeia oeiaine?iaaiey
eiaanoeoeeiiiie aeayoaeueiinoe.

Ia iniiaa iaiauaiey nouanoaothueo ?ac?aaioie a iaeanoe oeiainiaiai
aiaeeca, ?ac?aaioaia iaoiaeeea aiaeeca eiaanoeoeee, aeathuay
aiciiaeiinoue iieueciaaoaeyi aiaeeoe/aneie eioi?iaoeee naiinoiyoaeueii
i?iaiaeeoue ioeaieo eiaanoeoeee i?aaei?eyoey. A niioaaonoaee n
i?aaeeiaeaiiie iaoiaeeeie i?aaeeaaaaony ioeaieo eiaanoeoeeiiiie
aeayoaeueiinoe i?aaei?eyoey i?iaiaeeoue eiiieaenii ii iai?aaeaieyi:
iauay ioeaiea aeeiaieee, no?oeoo?u e eeeaeaeiinoe eiaanoeoeee; ioeaiea
iaania/aiiinoe eiaanoeoeee enoi/ieeaie oeiaine?iaaiey; aiaeec oeiainiauo
eiyooeoeeaioia, oa?aeoa?ecothueo eiaanoeoeee i?aaei?eyoey. A oiaea
ioeaiee eiaanoeoeee i?aaeeiaeaii eniieueciaaoue iaoiaeu ai?eciioaeueiiai
e aa?oeeaeueiiai aiaeeca, aiaeeca oaiaeaioeee, iaoiae ninoaaeaiey
oaaeeoe-iao?eoe oeiainiauo eiyooeoeeaioia. I?e?iu e oaoieea aiaeeca
eiaanoeoeee iai?aaeaiu ia auyaeaiea naycae e eciaiaiee iieacaoaeae
eiaanoeoeeiiiie aeayoaeueiinoe. I?aaeeiaeaiiay iaoiaeeea ioeaiee e
aiaeeca eiaanoeoeee i?aaeiacia/aia eae aeey ii?aaeaeaiey oaeoueo
i?eaioe?ia iioaioeeaeueiuo eiaanoi?ia, oae e aeey iiiiue i?aaei?eyoeyi a
inouanoaeaiee ioeaiee yooaeoeaiinoe eo eiaanoeoeeiiiie aeayoaeueiinoe.

Eeth/aaua neiaa: eiaanoeoeee, eaieoaeueiua aeiaeaiey, iniiaiua
n?aaenoaa, iaiaoa?eaeueiua aeoeau, oeiainiaua aeoeau.

Shelest Y.V. Accounting and analysis of investment activity of
enterprises operating in ferrous metallurgy. – Manuscript.

The thesis for the scientific degree of Candidate of Economic Sciences
in speciality 08.06.04. – «Accounting, Analysis and Audit» – Kyiv
National University of Economics, Education Ministry of Ukraine, Kyiv,
1999.

The thesis is devoted to improvement of ways and methods of accounting
and analysis of enterprises investment activity. The author defines the
place and role of investment as an object of accounting; grounds
interconnection model of accounting, analysis and investments
administration and sources of their funding (financing); proposes
methods of accounting of enterprises investments that are based on
principal division of approaches toward accounting of real financial
investments and sources of their financing. The thesis provides the
developed methods of investment analysis that allow users of analytical
information to assess enterprise investment.

Key words: investments, capital investments, fixed assets, intangible
assets, financial assets.

PAGE

PAGE 3

Cai?niee

aieiaiiai

aooaaeoa?a

Aiae?c aeyaeaieo ?aca?a?a ii

a?oiai ?aooie?a

Aiae?c

?iaanoeoe?eii?

ae?yeueiino?

Iae?e

?iaanoeoe?eii?

ae?yeueiino?

? A C A ? A E

iiceeia?

Aeaea?aea

o?iainoaaiiy ?iaanoeoe?eii?

ae?yeueiino?

aeani?

O?iainia? ?iaanoeoe??

?aaeuei?

?iaanoeoe??

Iaoa??aeuei?

Iaiaoa??aeuei?

Eai?oaeuei?

aeeaaeaiiy

Ci?ia

ianya?a

o?iainiaeo ?iaanoeoe?e

Caeo/aiiy aeiaaino?ieiaeo e?aaeeo?a

Ci?ia

ianya?a

?aaeueieo

?iaanoeoe?e

Ea??aieoeoai

Aieiaiee

aooaaeoa?

?ioi?iaoe?y

ii aeyaeaiei

?aca?aai iie?ioaiiy

?iaanoeoe?eii?

ae?yeueiino?

Aiae?c iiceeiaeo eioo?a

Aiae?c aeaea?ae aeanieo eioo?a

Cai?niee

aieiaiiai

aooaaeoa?a

Aiae?c ii

aeaeao o?iainiaeo

?iaanoeoe?e

?ic?aooieiai-o?iainiaa

ath?i

Aiae?c ii

aeaeao ?aaeueieo

?iaanoeoe?e

Ath?i

iae?eo iniiaieo

oiiae?a

Ca?eueoaiiy aeaea?ae

aeanieo

eioo?a

I?eeiyooy

oi?aae?inueeeo

??oaiue

?en. 1. Noaia ?iciiae?eo iaia’yce?a ii cae?eniaiith iae?eo ? aiae?co
?iaanoeoe?eii?

ae?yeueiino?

33/3

Ii?eaooeoaaiiy iniiaieo cania?a

01

60

58

Aa?o?noue iaiaoa??aeueieo aeoea?a a?aeiia?aeii c ?aooieii iinoa/aeueieea

Aa?o?noue iniiaieo cania?a a?aeiia?aeii c ?aooieii iinoa/aeueieea

04

33/4

Ii?eaooeoaaiiy iaiaoa??aeueieo aeoea?a

?en. 2. Aa??aio iae?eo i?eaeaaiiy iniiaieo cania?a, iaiaoa??aeueieo
aeoea?a, aeiaaino?ieiaeo o?iainiaeo aeoea?a.

33/5

Aa?o?noue o?iainiaeo aeoea?a a?aeiia?aeii c ?aooieii iinoa/aeueieea

Ii?eaooeoaaiiy aeiaaino?ieiaeo o?iainiaeo aeoea?a

Aiae?c ?iaanoeoe?e

Ea??aieoeoai i?aei?e?inoaa

?iaanoeoe?? i?aei?e?inoaa

I A ‘ ? E O

N O A ‘ ? E O

Caaaeueia ioe?iea oa aiae?c ?iaanoeoe?e i?aei?e?inoaa

I A O A

Aooaaeoa?nueea ca?oi?noue i?aei?e?inoaa

Iaeeieoe? (oeaea) aei??thaaiiy

Iieacieee (nenoaia iieaciee?a)

E?eoa???

Ae AE A ? A E A ? I O I ? I A Oe ? ?

I A I ? ss I E E A I A E ? C O

? I N O ? O I A I O E A I A E ? C O

1.Caaaeueia

ioe?iea

aeeiai?ee

? no?oeoo?e

?iaanoeoe?e

2.Ioe?iea

e?ea?aeiino? ?iaanoeoe??

3.Ioe?iea caaacia/aiino? ?iaanoeoe?e aeaea?aeaie o?iainoaaiiy oa aieeao
?acoeueoao?a ?iaanoeoe?eii? ae?yeueiino? ia o?iainiao noaa?euei?noue
i?aei?e?inoaa

4. Ioe?iea aoaeoeaiino? oi?aae?iiy ?iaanoeoe?yie ia aac? ioe?iee
aoaeoeaiino? ae?yeueiino? i?aei?e?inoaa

Aiae?c oaaeeoeue-iao?eoeue o?iainiaeo eiao?oe??io?a. Ii??aiyiiy cia/aiue
o?iainiaeo eiao?oe??io?a c aaciaeie aaee/eiaie ? aea/aiiy ?o aeeiai?ee

Ioe?iea nooiaith iie?eooy

iicaiai?ioieo aeoea?a

aeaea?aeaie o?iainoaaiiy

Ioe?iea e?ea?aeiino? ?iaanoeoe?e o /an?

I A O I Ae E * I ? I ? E E I I E C Ae ? E N I A I ss A I A E ?
C O

Aa?oeeaeueiee aiae?c

Ioe?iea e?ea?aeiino? ?iaanoeoe?e ii ??aith o?iainiaeo ao?ao

Ioe?iea nooiaith iie?eooy

iai?ioieo aeoea?a aeaea?aeaie o?iainoaaiiy

Ai?eciioaeue-iee aiae?c

Aiae?c

o?aiae?a

? ? O A I I ss

Ocaaaeueiaiiy ? ?aae?caoe?y ?acoeueoao?a aiae?co

?en. 3. Caaaeueia noaia aiae?co ?iaanoeoe?e i?aei?e?inoaa

Нашли опечатку? Выделите и нажмите CTRL+Enter

Похожие документы
Обсуждение

Ответить

Курсовые, Дипломы, Рефераты на заказ в кратчайшие сроки
Заказать реферат!
UkrReferat.com. Всі права захищені. 2000-2020