?INOEOOO AA?A?II? AEIIII?EE

OE?A?INUeEI? AEAAeAI?? AA?A?IEO IAOE

Iaethaa Iaoae?y Ieoaee?aia

OAeE 657. 1

IOe?IEA A AOOAAEOA?NUeEIIO IAE?EO:

oai??y, i?aeoeea, ia?niaeoeae

(ia i?eeeaae? i?aei?e?inoa AEeoiie?nueei? iaeano?)

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?? aeiiii?ee, iae?eo ? aoaeeoo AEeoiie?nueeiai
?iaeaia?ii-oaoiieia?/iiai ?inoeoooo I?i?noa?noaa ina?oe Oe?a?ie.

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

Aooeiaoeue O?aioe O?aioeiae/

caa?aeoaa/ eaoaae?e aeiiii?ee, iae?eo ? aoaeeoo

AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai ?inoeoooo

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

Niiei Aaneeue Aaneeueiae/

eaoaae?a iae?eo oa aoaeeoo a i?iieneiaino? Ee?anueeiai
iaoe?iiaeueiiai aeiiii?/iiai oi?aa?neoaoo

eaiaeeaeao aeiiii?/ieo iaoe,

AEoe Aaea??e Ieeieaeiae/

canooiiee caa?aeoaa/a a?aeae?eii O?iain?a, iae?eo oa aoaeeoo

?inoeoooo aa?a?ii? aeiiii?ee OAAI

I?ia?aeia onoaiiaa – Ee?anueeee oi?aa?neoao ?iai? Oa?ana Oaa/aiea,

eaoaae?a iae?eo oa aoaeeoo

Caoeno a?aeaoaeaoueny 17 aa?aciy 1999 ?ieo i 12 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 ca aae?anith: 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 o a?ae?ioaoe? ?inoeoooo aa?a?ii?
aeiiii?ee OAAI.

Aaoi?aoa?ao ?ic?neaiee 12 ethoiai 1999 ?ieo

A/aiee nae?aoa?

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

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie aeine?aeaeaiiy. ?eieia? iaoiaee ainiiaea?thaaiiy
aiinyoue i?eioeeiia? ci?ie ia eeoa a niin?a ae?iaieoeoaa, aea e a
nenoaio oi?aae?iiy ia?iaeiei ainiiaea?noaii ?, ye iane?aeie,
aecia/athoue iiaee i?aeo?ae aei iaoiaeieia?? oa i?aai?caoe??
aooaaeoa?nueeiai iae?eo, ui ? iaeiei c iniiaieo aeaea?ae ?ioi?iaoe??,
iaiao?aeii? aeey i?eeiyooy oi?aae?inueeeo ??oaiue. Ia?ao?ae iaoi?
aea?aeaae ia ?eieia? a?aeiineie coiiaeth? ?yae iniaeeainoae a ii??aiyii?
c ieaiiai-?iciiae?eue/ith nenoaiith. Oae, a oiiaao aaei?i?no?aoeaii?
nenoaie ae?yea ia?aaaaeii aea?aeaaia oi?ia aeaniino?. Nueiaiaei? a
??aieo oiiaao ae?thoue o?e oi?ie aeaniino? – aea?aeaaia, eieaeoeaia ?
i?eaaoia – oa aace?/ i?aai?caoe?eii-i?aaiaeo oi?i ?o ooieoe?iioaaiiy. A
oiiaao ieaiiai-?iciiae?eue/i? nenoaie ?iciiae?e iaeia aoa aea?aeaaiee ?
cae?enithaaany ca oiiaeiaeie ?icia?yaeeaie; a oiiaao ?eieo – o?eueee
eoi?aey-i?iaeaae iaeia ? ia eeoa a iaaeao aea?aeaae, aea e ca ei?aeiiii;
a oiiaao ieaiiai? aeiiii?ee oe?ie, a oiio ? iaoiaee ioe?iee, ye i?aaeei,
aoee aee?aeoeaieie; a ?eieiaeo oiiaao c’yaeythoueny aeiaia??i?, ?eieia?
oa aace?/ ?ioeo aeae?a oe?i, ye? i?aeaeaaei? eieeaaiiyi ?, ye iane?aeie,
ci?ith?oueny aa?o?noue aeoea?a i?aei?e?inoaa, ui a?aeaeaa?oueny ia
aaee/ei? i?eaooeo a iioi/i?e ioe?ioe?, a oaeiae iieaciee?a nia?aa?oino?
i?iaeoeoe??.

Oe?a?ia ?icii/aea ?ioaa?oaaiiy nai?? iaoe?iiaeueii? aeiiii?ee a
?a?iiaenueea Aeiiii?/ia Ni?aoiaa?enoai, ?icaeaathoueny aeiaaino?ieia?
aeiiii?/i? ca’ycee c caei?aeiiieie ia?oia?aie, iineeth?oueny
aaaeeea?noue caeo/aiiy ?iicaiieo ?iaanoeoe?e. Ana oea aeeeeeaei ci?ie a
oai??? ? i?aeoeoe? aaaeaiiy iae?eo. Ae?th/?e ?ai?oa nenoai? iae?eo aoee
aeanoea? niaoeeo?/i? ?ene, ye? aoee aecia/ai? ?nioth/ith nenoaiith
ainiiaea?thaaiiy oa i?aai?caoe?eii-i?aaiaeie oi?iaie aeaniino?.
Aooaaeoa?nueeee iae?e ? i?eeeaaeiith iaoeith ? ia iiaea ?nioaaoe
?cieueiaaii a?ae aeiiii?ee aea?aeaae. Nueiaiaei? aeieeea iaiao?aei?noue
o?ainoi?ioaaiiy oe?a?inueei? nenoaie aooaaeoa?nueeiai iae?eo a
i?aeia?iaeio; ci?iththoueny a cia/i?e i??? e caaaeaiiy aooaaeoa?nueeiai
iae?eo, yeiio iaaea?oueny yne?aai ae?aaeaiee i?iaiicoth/ee oa?aeoa?.
Aeieea? iaiao?aei?noue a?aeiiaeoeny a?ae ?yaeo o?aaeeoe?eieo i?aeoiae?a
aei eiai i?aai?caoe?? oa cai?ie ?o iiaeie, a a?eueoino? aeiaaee?a aaea
ai?iaiaaieie a e?a?iao c ?eieiaith aeiiii?eith. Aeieeee iia? i?iaeaie
ioe?iee ye aeaiaioa iaoiaeo iae?eo. Iio??ai? iia? i?aeoiaee aei ioe?iee:
iaeia, ui aiineoueny aei noaoooieo oiiae?a, ?iciiae?ey?oueny i?ae
caniiaieeaie, iaeia ? i?aei?e?inoaa a oe?eiio i?e aaie?oonoa? ?
e?ea?aeaoe??, iaeia, ui a canoaa?, ui eiio?neo?oueny, i?eaaoeco?oueny
oiui. I?ioyaii 1993-1998 ??. ca aeaieie noaoenoe/iiai ui??/ieea eeoa a
AEeoiie?nuee?e iaeano? i?eaaoeciaaii 461 ia’?eo caaaeueiiaea?aeaaii?
aeaniino? ? 947 ia’?eo?a eiioiaeueii? aeaniino?.

A?aoiaoth/e ci?no caoiae?a, ia?aaeaa/aieo I?ia?aiith ?aoi?ioaaiiy
nenoaie aooaaeoa?nueeiai iae?eo ?c canoinoaaiiyi i?aeia?iaeieo
noaiaea?o?a, aeieea? ia’?eoeaia iaiao?aei?noue aeine?aeaeaiiy i?iaeai
oai??? aooaaeoa?nueeiai iae?eo ?, iniaeeai, aeaiaio?a eiai iaoiaeo, a
oiio /ene? e ioe?iee, yea c iaoiaeieia?/ii? oi/ee ci?o ? iaeiei c
iaeaaaeeea?oeo aniaeo?a iae?eo.

Ia aeaeue, i?aeoeea oe?a?inueeiai aooaaeoa?nueeiai iae?eo nenoaie
ieaiiaiai ainiiaea?thaaiiy i?aeaea?oueny nueiaiaei? ieu?ai?e e?eoeoe?,
?aa?co?oueny eieeoiy iaoiaeieia?y aooaaeoa?nueeiai iae?eo, ie?ai? aaoi?e
?aoothoue ca i?enei?aia ai?iaaaeaeaiiy i?aeia?iaeieo noaiaea?o?a iae?eo,
i?aeoe/ii caaoaath/e i?i ?icaeoie oa iniaeeaino? iaoe?iiaeueii? nenoaie
aooaaeoa?nueeiai iae?eo oa eiai iaoiaeieia?/ieo canaae. I?ioyaii
inoaii?o naie ?ie?a a Oe?a?i? ia aeeoei aeiaeii? iaoeiai? i?aoe? /e
aeena?oaoe?? c i?iaeai oai??? aooaaeoa?nueeiai iae?eo. Aiaeii/an a ?in??
aeine?aeaeaiiy a oeueiio iai?yieo aeoeaii i?iaeiaaeothoue i?ioani?e
A.I. Eiaaeueia, A.O. Iae?e, ss.A. Nieieia. Inoaii?i /anii aeaeaii o?e
i?ae?o/ieee c oai??? aooaaeoa?nueeiai iae?eo C.A. E??’yiiai? (1995 ?.),
A.I. Anoaoiaa (1997 ?.), I.?. Eooa?a (1997 ?.).

Aeine?aeaeaiiy aeaii? i?iaeaie ia ?icii/eiathoueny c /enoiai a?eooo
iaia?o. I?ioyaii an??? ?noi??? aooaaeoa?nueeiai iae?eo a/ai? iaiaaaeenue
ciaeoe ni?aaaeith oe?ii?noue ia’?eo?a iae?eo. Aaeeeee aianie o noai?aiiy
oai??? ? oaeineiiaeaiiy i?aeoeee aooaaeoa?nueeiai iae?eo, a oiio /ene? ?
canoinoaaiiy ioe?iee a iae?eo ia ??cieo ?noi?e/ieo aoaiao c?iaeee:
A. Eio?oeue? ? E. Ia/ie? – ?oae?enuee? a/ai?, c ?iaiaie yeeo iia’ycaii
aeieeiaiiy oai??? iae?eo; O. Aanoa – oai?aoeue aaiaoe?ainueei? oeiee;
o?aioeocuee? a/ai? – A. A?eueai oa A. Eaioa, ye? /?oei a?ae??ciyee iaoeo
i?i iae?e a?ae aooaaeoa?nueei? i?aeoeee, AE. Aethia?oa, AE. Ao?i?nue?i,
*. Aa???nii; i?iaoeuee? a/ai? – A. Aoaoio?a, A. Aieueoeaii,
I. Aa?inoia?, O. Athae?, A. Eaeueian, A. Ea Eoo?a, ?. Eiaa?i, ?. E?aea?a
A. Eaeai?oe, O. E?iia?a – aeaaa ainoa?aeainueei? oeiee, O. Eyeoia?,
A. I?ee?o, ?. Iannia, ?. ?aeo, A. ?ai, A. N?iii, A. Oaooea, ?. Oa?,
A. Oiaeaiaao, ?. O?oa?, A. Oieueoea?; ?in?enuee? a/ai? – E. A?iieueae,
?. Aoiaoia, N. Aa?aoe, ?. Aaa?eia, ?. Aaeeoeueeee, E. Aiiaa?a,
I. Aoey?a, O. ?ca?nueeee, ?. Ioae?ia; ?aaeyinuee? a/ai? – I. A??iooe?i,
A. Aaeaaai,  E. Aaeueia??i, I. Aeaia?inueeee, I. E?ia??nia,
I. Eaiioue?a, A. Iaea?ia, ?. Iaeeoaa, I. Iac?ioeaa, ?. I?eiea?a,
I. I?i/eiia, I. ?oaeaiianueeee, A. Noioeia, N. Oaoo?, I. O?e?iiiia oa
?i.

Cia/iee aianie a ?icaeoie oe?a?inueei? oai??? aooaaeoa?nueeiai iae?eo a
oiiaao ?eieiaiai ?icaeoeo aeiiii?ee cae?enieee: I. Ai?iaee?i,
O. Aooeiaoeue, A. Aa?aneiiae/, A. E??aeoeaa, I. Eoaeaeueiee,
A. Eocuei?inueeee, A. E?iiee, TH. Eeoaei, A. Niiei, I. Oea/aiei oa ?i.

Ieoaiiy ioe?iee a oiio /e ?ioiio iai?yieo i?aeoe/ii ?icaeyaeaee an?
aaoi?e. Aea aei oeueiai /ano aooaaeoa?nueea ioe?iea ?icaeyaeaeanue
ia?aaaaeii ye a?ioiaee aei??iee iaeia. Nueiaiaei? ?icaeoie ioe?ii/ii?
ae?yeueiino? ia a?aeiia?aea? oiiaai, ui neeaeenue, – iaaeinoaoiuei
caeiiiaeaa/eo aeo?a, ii?iaoeaieo ? iaoiaee/ieo ?ic?iaie, iaa/aeueii?
e?oa?aoo?e c oeueiai ieoaiiy. Iiaeaeueoiai oaeineiiaeaiiy a no/anieo
oiiaao iio?aaothoue aaaaoi iaoiaeieia?/ieo ? i?aai?caoe?eieo i?iaeai, ui
aeeeeeaii iiaeie oiiaaie, a yeeo ae?thoue i?aei?e?inoaa Oe?a?ie. Aaeeeo
oaaao ne?ae i?eae?eeoe ieoaiiyi iaoiaeieia?/ii-i?aai?caoe?eiiai
oa?aeoa?o c ioe?iee ? a?aeia?aaeaiiy a iae?eo iniiaieo cania?a,
iaiaoa??aeueieo aeoea?a, oiaa?ii-iaoa??aeueieo caian?a, a?ioiaeo eioo?a
? eioo?a a ?ic?aooieao.

Ana oea coiiaeei aea?? oaie ? iniiai? iai?yiee eiiieaeniiai
aeine?aeaeaiiy cacia/aieo ieoaiue.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. Aeena?oaoe?eia
aeine?aeaeaiiy i?iaiaeeeinue o iaaeao ieaio iaoeiai-aeine?aeieo ?ia?o
AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai ?inoeoooo, ye neeaaeiaa
/anoeia caaaeueiiaea?aeaaii? i?ia?aie aeine?aeaeaiue ? 278 “?ic?iaea oa
iaoeiaa noi?iaiaeaeaiiy i?ia?aie i?aeaeuaiiy aoaeoeaiino? ae?iaie/iai
iioaioe?aeo i. Ei?inoaiy ia iniia? noaoono iniaeeaiai aeiiii?/iiai
?aaeeio. I?iaeaie ioe?iee a iae?eo”.

Iaoa ? caaea/? aeine?aeaeaiiy. Iniiaia iaoa aeena?oaoe?eiiai
aeine?aeaeaiiy iieyaa? a oai?aoe/iiio iaa?oiooaaii? ?ie? ? cia/aiiy
ioe?iee a aooaaeoa?nueeiio iae?eo, ?ic?iaoe? iaoiaeieia?/ieo i?eioeei?a
iiaoaeiae iiaeo ? oaeineiiaeaiiy ae?th/eo iaoiaeee ioe?iee aeoea?a
i?aei?e?inoa a iiaeo oiiaao, ?ic?iaoe? i?aeoe/ieo ?aeiiaiaeaoe?e c
ioe?iee aeoea?a i?aei?e?inoa, aecia/aii? oa?aeoa?o aieeao ioe?iee ia
?acoeueoaoe ainiiaea?thaaiiy; iaa?oiooaaii? ia iniia? oai?aoe/iiai ?
i?aeoe/iiai aiae?co ?nioth/eo iaoiae?a ioe?iee aeoea?a i?aei?e?inoa, a
oaeiae ocaaaeueiaiiy caeiiiaeaa/eo ? ii?iaoeaieo aeieoiaio?a, aeina?aeo
?eieiaeo ia?aoai?aiue a noa?? i?aei?e?iieoeueei? ae?yeueiino?,
caeiiii??iinoae ? ia’?eoeaieo oaiaeaioe?e aca?iiae?? noeoiii? aa?o?nii?
ioe?iee cania?a, ui aa?ooue o/anoue o a?aeoai?thaaeueiiio i?ioean?.

Aeey aeinyaiaiiy iinoaaeaii? iaoe aoee iai?/ai? ianooii? iniiai?
caaaeaiiy:

a oai?aoe/iiio aniaeo?:

Ae aeine?aeeoe iiiyooy iaoiaeo aooaaeoa?nueeiai iae?eo oa neeaae eiai
aeaiaio?a, iaoeiai iaa?oiooaaoe iaiao?aei?noue ioe?iee ye aeaiaioa
iaoiaeo aooaaeoa?nueeiai iae?eo;

Ae ?ice?eoe oai?aoe/i? iniiae ioe?iee a aooaaeoa?nueeiio iae?eo
(aecia/eoe ia’?eo, caaea/?, i?noea oa ?ieue ioe?iee a aooaaeoa?nueeiio
iae?eo), aeyaeoe iniaeeaino? ? oaeoi?e, ye? ?aaoeththoue aa?o?nio
ioe?ieo cania?a, ui aa?ooue o/anoue o a?aeoai?thaaeueieo i?ioeanao,
oiaoi aieeaathoue ia ia’?eo aeine?aeaeaiiy;

Ae aeiiiaieoe ?nioth/o eeaneo?eaoe?th ioe?iie a aooaaeoa?nueeiio iae?eo
a?aeiia?aeii aei iio?aa no/aniiai ae?iaie/iai ? o?iainiaiai
iaiaaeaeiaioo; ooi/ieoe oai?aoe/i? iniiae eeaneo?eaoe?? aooaaeoa?nueeeo
ioe?iie, a oaeiae i?eioeeie eeaneo?eaoe?? ia’?eo?a ioe?iee ? iia’ycaoe
?o c aeaeaie ioe?iee;

Ae ooi/ieoe ci?no ioe?iee ? iia’ycaieo c iath iiiyoue a oiiaao ?eieiai?
aeiiii?ee; ocaaaeueieoe aeina?ae ioe?iee aeoea?a i?aei?e?inoa, iaaooee a
oiiaao oeaio?ae?ciaaii? aeiiii?ee oa ?eieiai? aeiiii?ee cao?aeieo e?a?i,
e?eoe/ii aeine?aeeoe no/aniee noai i?iaeaie ioe?iee;

a iaoiaeieia?/iiio aniaeo?:

Ae iaaeaoe i?aaeeai, i?eioeeiai ? iaoiaeai ioe?iee aeoea?a oaeiai
ci?noo, yeee ae a?aeiia?aeaa i?eioeeiai ainiiaea?thaaiiy i?e ae?th/iio
aea?aeaaiiio ?aaoethaaii? ? caeiiiaeaa/?e aac? ?eieiai? aeiiii?ee;

Ae aeine?aeeoe iaoiaeieia?th ioe?iee iniiaieo cania?a, iaiaoa??aeueieo
aeoea?a, oiaa?ii-iaoa??aeueieo caian?a, a?ioiaeo eioo?a ? eioo?a a
?ic?aooieao;

Ae oaeineiiaeeoe iaoiaeeeo ioe?iee iniiaieo cania?a, aianoe iaoeiai
iaa?oioiaai? i?iiiceoe?? uiaei iie?auaiiy iaoiaeieia?? ?o ioe?iee.

A aeena?oaoe?ei?e ?iaio? aaoi? ?iaeoue ni?iao cae?enieoe iaaiee aianie a
?ic?iaeo cacia/aieo aniaeo?a.

I?aaeiaoii aeine?aeaeaiiy ? noeoii?noue oai?aoe/ieo, iaoiaeieia?/ieo ?
i?aeoe/ieo iai?yie?a canoinoaaiiy a aooaaeoa?nueeiio iae?eo ioe?iee
iniiaieo cania?a, iaiaoa??aeueieo aeoea?a, oiaa?ii-iaoa??aeueieo
caian?a, a?ioiaeo eioo?a ? eioo?a a ?ic?aooieao, ui aeieeathoue a
i?aeoe/i?e ae?yeueiino? i?aei?e?inoa i?e aaaeaii? aooaaeoa?nueeiai
iae?eo, neeaaeaii? oa iaaeaii? ei?enooaa/ai ca?oiino?; a oaeiae i?aaeea,
i?eeiie, i?eioeeie, iaoiaee, i?aeoiaee, oaoiieia?y, i?ioean, aoaie,
iaoa, ooieoe?? ioe?iee iacaaieo ia’?eo?a, ?? aieea ia ?acoeueoaoe
o?iainiai? ae?yeueiino?, ?ici?? iiaeaoe?a, oi?aae?iiy i?aei?e?inoaii a
oe?eiio.

Ia’?eoii aeine?aeaeaiiy ? ainiiaea?nuee? iia?aoe?? ? i?ioeane, ui
cae?enieeenue ? neeaaeathoue ainiiaea?nueeo ae?yeuei?noue, a oaeiae
iayai?noue oa ?oo aeoea?a, ui a?aeia?aaeai? a aooaaeoa?nueeiio iae?eo 48
i?aei?e?inoa AEeoiie?nueei? iaeano? ??cieo oi?i aeaniino? ?
ainiiaea?thaaiiy, a oaeiae 10 i?aei?e?inoa ii caaacia/aiith
iaooii?iaeoeoaie AAO “AEeoiie?iaooii?iaeoeo” oa AAO “AEeoiie?nueeee
eiia?iao nee?eaoieo ae?ia?a”. Aeaea?aeii aiae?co aoee caaaeai?
noaoenoe/i? iaoa??aee oi?aae?iiy noaoenoeee AEeoiie?nueei? iaeano? ca
1994-1997 ??. ?ioi?iaoe?eiith aacith iineoaeeee ia?aeiia aeieoiaioaoe?y
oa ca?oi?noue i?aei?e?inoa AEeoiie?nueei? iaeano?, a oaeiae aeai?
aieaoiiai iieooaaiiy aooaaeoa??a 122 i?aei?e?inoa AEeoiie?nueei?
iaeano?, c yeeo 14 % i?eaaoii? oi?ie aeaniino?, 69 % – eieaeoeaii? ? 17
% aea?aeaaii?; ca aeaeaie ae?yeueiino? oea i?aei?e?inoaa ae?iaie/iai
i?io?eth – 30, aai 25 %, aoae?aieoeoaa – 13, aai 11 %, oi?a?ae? – 57,
aai 47 %, iineoa – 18, aai 15 % oa ?ioa.

I?e iaienaii? aeena?oaoe?? aeei?enoai? iiiia?ao??, ii?iaoeai? oa
?ino?oeoeai? iaoa??aee ? iieiaeaiiy, ui ae?thoue a Oe?a?i?, a oaeiae
i?aeoe/i? iaoa??aee ? ?acoeueoaoe aeine?aeaeaiue caeiaoaa/ai noaio
aooaaeoa?nueei? ioe?iee aeoea?a ia i?aei?e?inoaao.

Oai?aoe/i? oa iaoiaeieia?/i? aniaeoe aeine?aeaeaiiy aacothoueny ia
i?aoeyo oe?a?inueeeo oa ca?oa?aeieo aaoi??a, ii?iaoeaieo aeieoiaioao,
iaoa??aeao eiioa?aioe?e, neiiic?oi?a oa nai?ia??a c i?iaeai
aooaaeoa?nueeiai iae?eo.

A i?ioean? aeine?aeaeaiiy aeei?enoiaoaaeenue caaaeueiiiaoeiaee
ae?aeaeoe/iee iaoiae, a oaeiae ?noi?e/iee ? nenoaiiee i?aeoiaee aei
aea/aiiy ainiiaea?nueeeo yaeu ? i?ioean?a. Aeinoia??i?noue ?acoeueoao?a
aeena?oaoe?? i?aeoaa?aeaeo?oueny aea?aiith iaoiaeieia??th
aeine?aeaeaiiy, ui aeeth/a? iaoiaee aiae?co ? neioaco, eia?/iiai oa
?noi?e/iiai, ?iaeoeoe??, ii??aiyiiy, iaoeiai? aano?aeoe??, a oaeiae ?io?
i?eeiie noaoenoe/ii-aeiiii?/iiai aeine?aeaeaiiy.

Iaoeiaa iiaecia ? ?acoeueoaoe aeine?aeaeaiiy. Iiaecia aeine?aeaeaiue
iieyaa? a oai?aoe/iiio ocaaaeueiaii? ? eiiieaeniiio ae??oaii? aaaeeeai?
i?iaeaie oaeineiiaeaiiy iaoiaeieia?? ioe?iee aeoea?a i?aei?e?inoa a
iiaeo oiiaao ainiiaea?thaaiiy.

I?eioeeiiai iiaei a ?iaio? ? eiiieaenia ? aaaaoiieaiiaa aeine?aeaeaiiy
oai?aoe/ieo aniaeo?a ioe?iee, ?ic?iaea ieoaiue ioe?iee a oai??? ?
i?aeoeoe? iae?eo, ine?eueee iaoeia? aeine?aeaeaiiy a oaeiio iai?yieo ia
i?iaiaeeeenue.

Ia i?aenoaa? aeeiiaieo aeine?aeaeaiue iaea?aeai? ianooii? iniiai?
iaoeia? ?acoeueoaoe, ui neeaaeathoue iaoeiao iiaecio aeine?aeaeaiiy:

a oai?aoe/iiio aniaeo?:

Ae aeiaaaeaii, ui ioe?iea ? iaa?ae’?iiei aeaiaioii iaoiaeo
aooaaeoa?nueeiai iae?eo, a aeey oiai, uia ciaeoe a?aeia?aaeaiiy a
aooaaeoa?nueeiio iae?eo, aeoeae, eai?oae, ciaia’ycaiiy, ainiiaea?nuee? ?
o?iainia? i?ioeane, o?iainia? ?acoeueoaoe iiaeii? aooe ioe?iai? a
?aeeiiio a?ioiaiio aei??ieeo;

Ae aeiiiaiaii ? oaeineiiaeaii ?nioth/o eeaneo?eaoe?th ioe?iie a
aooaaeoa?nueeiio iae?eo a?aeiia?aeii aei iio?aa no/anii? aeiiii?ee;

Ae oaeineiiaeaii i?eioeeie eeaneo?eaoe?? aeoea?a, iaa?oioiaaii, ui
aeanoeaino? ia’?eo?a ioe?iee ? iniiaith aeey aecia/aiiy aai aeai?o
iaoiaeo ioe?iee; ?ic?iaeaii iiaeae? eeaneo?eaoe?eii? no?oeoo?e aeoea?a
i?aei?e?inoa, ui aeicaiey? i?aaeeueii oi?ioaaoe ?o aa?o?nio ioe?ieo,
aeaaaoe aeiiii?/io oa?aeoa?enoeeo, oaeineiiaethaaoe iaoiaeeeo
ia?aooaaiiy ciino;

Ae aecia/aii aeiaaeee, a yeeo aeioe?eueii canoiniaoaaoe ??ci? aeaee
ioe?iie: ?iaeea?aeoaeuei?, aa?aaaoi?, ia’?eoeai?, noa’?eoeai?, ca
nia?aa?o?noth, ca ?eieiaeie oe?iaie, ?noi?e/i?, eaeueeoeyoe?ei?,
iii?iaeuei?, o?eniaai?, aaciina?aaei?, iiina?aaeeiaai?, ca iiiaioii
aei??o, ca iiiaioii, aeey yeiai i?ecia/ai? ?acoeueoaoe, iaci?ii?,
a?aeiiaeai? oiui;

Ae iaa?oioiaaii aeiiii?/iee ci?no ianooiieo iiiyoue: noa’?eo ioe?iee,
i?ioean ioe?iee, oaoiieia?y ioe?iee, aoaie ioe?iee, iaoa ioe?iee, aeaoa
ioe?iee, ooieoe?y ioe?iee, i?eioeeie ioe?iee, i?eeiie ioe?iee, i?aaeea
ioe?iee, iaoiae ioe?iee, i?aeoiaee aei ioe?iee, iiia’?eoia ioe?iea oa
ioe?iea a?ciano; noi?ioeueiaai? iniiai? aeiiae aei ioe?iee;

a iaoiaeieia?/iiio aniaeo?:

Ae aeiaaaeaii ca’ycee ?iaaioa?ecaoe?? ? ioe?iee ye aeaiaio?a iaoiaeo
aooaaeoa?nueeiai iae?eo, ci?io ?ie? ?iaaioa?ecaoe?? o ia?ao?aeiee aei
?eieiai? aeiiii?ee ia??iae, iaiao?aei?noue i?iaaaeaiiy aeey ioe?iee
?aaeueii? aa?oino? i?aei?e?inoaa iiaii? ?iaaioa?ecaoe?? eiai aeoea?a ?
ciaia’ycaiue, ine?eueee iaaeio?eiaiiy oeueiai iieiaeaiiy i?ecaaaea aei
iaaaeaeaaoiiai ?o a?aeia?aaeaiiy;

Ae oaeineiiaeaii iaoiaeeeo ioe?iee iniiaieo cania?a; a?aoiaioiaaii
iaiao?aei?noue i?enei?aiiy ?ic?iaee iaoeiaeo iniia iaoiaeeee ioe?iee
iaiaoa??aeueieo aeoea?a, onoiaiiy aai caaaeaiiy aei i?i?ioio i?e/ei, ui
ii?iaeaeothoue iaaaoeai? yaeua, oeyoii ci?ie ii?yaeeo iae?eo iiaaoaiiy
aa?oino? iaiaoa??aeueieo aeoea?a; aea/aii i?aeoiaee aei ioe?iee
iaiaoa??aeueieo aeoea?a (a oiio /ene? aoaea?eo oa ia’?eo?a
?ioaeaeooaeueii? aeaniino?), a oaeiae aecia/aii oaeoi?e, ye? aieeaathoue
ia aea?? iaoiaeeee ioe?iee; cai?iiiiiaaii noaio oi?ioaaiiy ioe?iee
iaiaoa??aeueieo aeoea?a a aooaaeoa?nueeiio iae?eo; aeiaaaeaii
iaiao?aei?noue ioe?iee oa iae?eo a?aeoiae?a, ui aeieeathoue o
ae?iaie/iio i?ioean?; aecia/aii eeaneo?eaoe?th a?ioiaeo eioo?a aeey
oe?eae ioe?iee, a oaeiae iacaaii iieacieee, ye? canoiniaothoueny aeey
ioe?iee oe?iieo iaia??a;

Ae ?ice?eoi iiaeeeaino? canoinoaaiiy ??cieo ioe?iie i?e aaaeaii?
aooaaeoa?nueeiai iae?eo a oiiaao eiai eiii’thoa?ecaoe??, aaeaea no??ie?e
?icaeoie eiii’thoa?ii? oaoi?ee ? iiyaa ??ciiiai?oiiai i?ia?aiiiai
caaacia/aiiy – oea iaeia c oa?aeoa?ieo iniaeeainoae no/aniiai ia??iaeo
?icaeoeo noni?euenoaa;

Ae cai?iiiiiaaii caaaeueio noaio aooaaeoa?nueeiai iae?eo iniiaieo
cania?a, iaiaoa??aeueieo aeoea?a, oiaa?ii-iaoa??aeueieo caian?a,
a?ioiaeo eioo?a;

Ae aecia/aii oeyoe oi?ioaaiiy ? ?aae?caoe?? ioe?iee a iae?eia?e
iie?oeoe?.

Iaa?oioiaai? a aeena?oaoe?? iaoeia? oa i?aeoe/i? ?acoeueoaoe ? iiaeie
oa aeinoia??ieie.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a. I?aeoe/ia cia/aiiy
iaea?aeaieo ?acoeueoao?a aeine?aeaeaiiy iieyaa? a ?ic?iaoe? i?iiiceoe?e
oa ?aeiiaiaeaoe?e, ni?yiiaaieo ia iie?auaiiy iae?eo oa oaeineiiaeaiiy
iaoiaeeee ioe?iee aeoea?a i?aei?e?inoa.

Oai?aoe/i? iieiaeaiiy ? i?aeoe/i? ?acoeueoaoe, iaea?aeai? i?e
aeine?aeaeaii? iinoaaeaieo ieoaiue, iiaeooue aooe aeei?enoai? i?e
oaeineiiaeaii? aooaaeoa?nueeiai iae?eo iniiaieo cania?a, iaiaoa??aeueieo
aeoea?a, oiaa?ii-iaoa??aeueieo caian?a, a?ioiaeo eioo?a oa eioo?a a
?ic?aooieao; cai?iiiiiaai? caoiaee aeicaieythoue i?aeaeueoe ye?noue
iae?eiai? ?ioi?iaoe?? ia i?aei?e?inoaao, ui aeine?aeaeoaaeenue.

I?enei?aiiy iaoeiai-oaoi?/iiai i?ia?ano ? ia?aaaaeaiiy aeiiii?ee ia
?eieia? a?aeiineie coiiaeth? i?aeaeuai? aeiiae aei yeino? i?aeaioiaee
oao?aoe?a aeey i?aei?e?iieoeueei? ae?yeueiino? ? iaoeiaeo eaae??a, a
oiio iane?aeee aeine?aeaeaiue iia?aoeaii aeeth/aeenue a iaa/aeuei?,
i?aeoe/i? oa iaoiaee/i? iin?aieee, ye? aeei?enoiaothoueny a o/aiaiio
i?ioean? AE?O? oa ?ioeo o/aiaeo caeeaae?a Oe?a?ie. Iniiai? iieiaeaiiy
aeine?aeaeaiiy aeena?oaioa ciaeoee oe?iea canoinoaaiiy i?e /eoaii?
eaeoe?e c oai??? aooaaeoa?nueeiai iae?eo, o?iainiaiai oa oi?aae?inueeiai
iae?eo ia oaeoeueoao? aeiiii?ee oa iaiaaeaeiaioo AE?O?, a oaeiae i?e
iaienaii? aaoi?ii iiiia?ao?? ? iaoiaee/ieo aeac?aie c i?iaeai ioe?iee a
aooaaeoa?nueeiio iae?eo.

Aeei?enoaiiy ?acoeueoao?a aeine?aeaeaiue iieyaa? a ?o aaciina?aaeiueiio
aeeth/aii?: a o/aiaee i?ioean – oai?aoe/ieo ieoaiue ioe?iee a
aooaaeoa?nueeiio iae?eo; a i?aeoeeo ?iaioe i?aei?e?inoa – iaoiae?a
ioe?iee aeoea?a, ii?yaeeo ?ic?aooieo oe?ie, canoinoaaiiy eiao?oe??io?a
oiui.

Iaea?aeai? a aeena?oaoe?? ?acoeueoaoe noai?ththoue oai?aoe/io aaco aeey
iaa?oiooaaiiy oa aeei?enoaiiy oiai /e ?ioiai iaoiaeo ioe?iee aeey
a?aeia?aaeaiiy ia’?eo?a iae?eo c o?aooaaiiyi a?o/eciyii? caeiiiaeaa/i?
oa ii?iaoeaii? aace, a oaeiae ca?oa?aeiiai aeina?aeo. Aiie iiaeooue aooe
iieeaaeai? a iniiao i?aeoe/ii? ae?yeueiino? ii ?ic?iaoe? iaoe?iiaeueieo
noaiaea?o?a c aooaaeoa?nueeiai iae?eo.

Aaoi? iaiaaaany, uia ?acoeueoaoe oai?aoe/ieo aeine?aeaeaiue ?icoe?thaaee
iiiyo?eiee aia?ao uiaei iiaeeeainoae ? aeeiioaaieo ooieoe?e i?eeiiaie
ioe?iee, a ?ic?iaee i?eeeaaeiiai oa?aeoa?o aeei?enoiaoaaeenue aeey
ao?eaiiy a i?aeoe/i? ?aeiiaiaeaoe??.

Iniaenoee aianie caeiaoaa/a. Aaoi?ii aeiiiaiaii ? oaeineiiaeaii ?nioth/o
eeaneo?eaoe?th ioe?iie a?aeiia?aeii aei iio?aa no/anii? i?aai?caoe??
aooaaeoa?nueeiai iae?eo; ?ic?iaeaii iiaeae? eeaneo?eaoe?eii? no?oeoo?e
aeoea?a i?aei?e?inoa, ui aeicaiey? a?eueo oi/ii oi?ioaaoe ?o aa?o?nio
ioe?ieo; oaeineiiaeaii iaoiaeeeo ioe?iee aeoea?a i?aei?e?inoa, ui ni?ey?
iie?auaiith i?aai?caoe?? iae?eo, o?ainoi?iaoe?? eiai a nenoaio
i?aeia?iaeii? ca?oiino?, iiaeeeaino? canoinoaaiiy iaea?eueo aeineiiaeeo
eiii’thoa?ieo i?ia?ai; ?ice?eoi iiaeeeaino? canoinoaaiiy i?aei?e?inoaaie
??cieo ioe?iie i?e aaaeaii? eiii’thoa?ii? oi?ie aooaaeoa?nueeiai iae?eo.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. Iniiai? iaoeia? iieiaeaiiy,
iaoiaeieia?/i? ?ic?iaee ? ?acoeueoaoe, iaea?aeai? caeiaoaa/ai a i?ioean?
aeine?aeaeaiue, ciaeoee nai? iaa?oiooaaiiy ? aena?oeaiiy a iiiia?ao??
“Oeyoe oaeineiiaeaiiy ioe?iee a aooaaeoa?nueeiio iae?eo: oai??y,
i?aeoeea, ia?niaeoeae”, iaa/aeueieo ? iaa/aeueii-iaoiaee/ieo iin?aieeao
? ?yae? noaoae. I?i ?acoeueoaoe aeine?aeaeaiue aeiiia?aeaeinue ia
I?aeia?iaei?e iaoeiai-i?aeoe/i?e eiioa?aioe?? “I?iaeaie i?aai?caoe??
iae?eo, aoaeeoo ? iaiaaeaeiaioo a i?aei?e?iieoeoa?” (i. AEeoiie?, 1998)
oa ?-o?e i?nuee?e i?aeaoc?anuee?e iaoeiai-i?aeoe/i?e eiioa?aioe??
nooaeaio?a oa iieiaeeo a/aieo, i?enay/ai?e 53-e ??/ieoe? Aaeeei?
Ia?aiiae (i. AEeoiie?, 1998). Aiie aeeth/aeenue a iaa/aeuei?, i?aeoe/i?
? iaoiaee/i? iin?aieee, yeeie ei?enoothoueny nooaeaioe aeiiii?/ieo
oaeoeueoao?a aaaaoueio aoc?a. Iaea?aeai? ?acoeueoaoe aeei?enoiaothoueny
i?e /eoaii? eaeoe?e c aooaaeoa?nueeiai iae?eo ia oaeoeueoao? aeiiii?ee
oa iaiaaeaeiaioo AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai ?inoeoooo, a
oaeiae a i?aeoeoe? i?aei?e?inoa AEeoiie?nueei? iaeano?.

Iniiai? iieiaeaiiy aeena?oaoe?? ai?iaaaeaeai? a ae?yeuei?noue AAO
“AEeoiie?iaooii?iaeoeo”, yea ia’?aeio? 10 i?aei?e?inoa ii caaacia/aiith
iaooii?iaeoeoaie (aeia?aeea ? 183 a?ae 16.12.98 ?.), a oaeiae AAO
“AEeoiie?nueeee eiia?iao nee?eaoieo ae?ia?a” (aeia?aeea ? 231 a?ae
22.12.98 ?.).

?acoeueoaoe, io?eiai? i?e aeine?aeaeaii?, aeiiiaiththoue iaoeiaee
iai?yiie, ui aeoiaeeoue ca iaae? aeena?oaoe?? ? neeaaeathoue i?aenoaae
aeey iiaeaeueoeo aeine?aeaeaiue i?iaeai oai??? aooaaeoa?nueeiai iae?eo a
?eieiaeo oiiaao ainiiaea?thaaiiy. Aeine?aeaeai? a ?iaio? ieoaiiy
aoaeooue i?aenoaaith aeey a?eueo aeeaieiai aea/aiiy ioe?iee ye aeaiaioa
iaoiaeo aooaaeoa?nueeiai iae?eo.

Ioae?eaoe??. A ioae?eaoe?yo caeiaoaa/a aena?oeai? oai?aoe/i? ?
iaoiaeieia?/i? iniiae ioe?iee a aooaaeoa?nueeiio iae?eo. C i?iaeai, ui
?icaeyaeathoueny a aeena?oaoe??, iioae?eiaaii 13 iaoeiaeo i?aoeue, a
o./. 1 iiiia?ao?y, 6 ioae?eaoe?e o oaoiaeo aeaeaiiyo (“Na?o
aooaaeoa?nueeiai iae?eo” – 1, “A?niee AE?O?. Aeiiii?/i? iaoee” – 5), 6
iaa/aeueieo iin?aiee?a (4 – o ni?aaaoi?noa?).

Ianya ? no?oeoo?a aeena?oaoe??. Aeena?oaoe?y neeaaea?oueny c anooio,
o?ueio ?icae?e?a, aeniiae?a, nieneo aeei?enoaieo aeaea?ae, aeiaeaoe?a.
Iniiaiee ci?no ?iaioe aeeeaaeaiee ia 163 noi??ieao ae?oeiaaiiai oaenoo,
i?noeoue 17 oaaeeoeue, 16 ?enoie?a, 27 aeiaeaoe?a. Nienie aeei?enoaieo
e?oa?aoo?ieo aeaea?ae iae?/o? 259 iaeiaioaaiue.

INIIAIEE CI?NO AeENA?OAOe??

O anooi? ?ice?eaa?oueny nooi?noue iaoeiai? i?iaeaie, iaa?oioiao?oueny
aeooaeuei?noue oaie, aecia/a?oueny i?aaeiao ? ia’?eo aeine?aeaeaiiy,
oi?ioeth?oueny iaoa ? iniiai? caaaeaiiy aeine?aeaeaiiy, iaoiaeeea
aeine?aeaeaiiy, iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a oa ?o i?aeoe/ia
cia/aiiy.

A ia?oiio ?icae?e? “Oai?aoe/i? iniiae ioe?iee a aooaaeoa?nueeiio
iae?eo” aeine?aeaeothoueny oai?aoe/i? ieoaiiy aooaaeoa?nueei? ioe?iee;
iaa?oioiao?oueny iaiao?aei?noue canoinoaaiiy aeey aooaaeoa?nueeiai
iae?eo oaeiai aeaiaioo iaoiaeo ye a?ioiaa ioe?iea; cai?iiiiiaaia
eeaneo?eaoe?y aooaaeoa?nueeeo ioe?iie, ?icaeyaea?oueny ioe?iea a nenoai?
?ioeo aooaaeoa?nueeeo iiiyoue, iaa?oioiaaii aeiiii?/iee ci?no oaeeo
iiiyoue, ye noa’?eo ioe?iee, ia’?eo ioe?iee, oaoiieia?y ioe?iee, aoaie
ioe?iee, iaoa ioe?iee, aeaoa ioe?iee, ooieoe?y ioe?iee, i?eioeeie
ioe?iee.

Ieoaiiy i?i niaoeeo?eo iaoiaeo aooaaeoa?nueeiai iae?eo ? iaea?eueo
oe?eaaei, aaaeeeaei ? iaeaaeei ieoaiiyi iaoiaeieia?? iae?eo, ui
i?eaa?oa? oaaao aaaaoueio aeine?aeiee?a. A aeaiiio ?icae?e?
?icaeyaea?oueny iiiyooy iaoiaeo aooaaeoa?nueeiai iae?eo, a oaeiae neeaae
eiai aeaiaio?a; aea/ai? aeaa i?aeoiaee aei aecia/aiiy iaoiaeo a
iae?eia?e e?oa?aoo?? – aaeeoeaiee, yeee ? iaea?eueo iioe?aiei ? aeciaiei
na?aae a/aieo, ? i?ioeaaeo?iee i?aeo?ae. A aeena?oaoe?? aeiaaaeaii, ui
ioe?iea ? iaa?ae’?iiei aeaiaioii iaoiaeo aooaaeoa?nueeiai iae?eo, aaeaea
a iae?eo ciaoiaeyoue a?aeia?aaeaiiy eeoa o? oaeoe, ye? iaea?aeaee
a?ioiao ioe?ieo.

Ioe?iea – niin?a a?ioiaiai (aa?o?niiai) ae?aaeaiiy ainiiaea?nueeeo
cania?a ? an?o ia’?eo?a iae?eo. Cae?enith?oueny aiia ca aeiiiiiaith oe?i
? oa?eo?a.

Aeine?aeaeaiiy i?e aeei?enoaii? ?noi?e/iiai ? eia?/iiai
caaaeueiiiaoeiaeo iaoiae?a aeicaieeei c?iaeoe aeniiaie, ui a ?noi???
aooaaeoa?nueeiai iae?eo iaia? ?ioiai oaeiai ae neeaaeiiai ieoaiiy, ye
i?iaeaia ioe?iee. Nii/aoeo oea ieoaiiy ae??ooaaeinue noeo?eii, ca
aaaeaiiyi caoe?eaaeaieo in?a. Eiai ei?ai? aa?ooue ii/aoie a?ae nenoaie
iae?eiaeo ?aa?no??a aeaaiuei?einueei? aooaaeoa???. I?ioyaii noi??/
?icaeaaeenue ? ni?a?nioaaee oai??? ia’?eoeaieo, noa’?eoeaieo oa
eieaeeiaeo ioe?iie, a aeeneon?y uiaei canoinoaaiiy a iae?eo ioe?iee ca
nia?aa?o?noth oa i?iaeaaeieie oe?iaie i?iaeiaaeo?oueny i?ioyaii XIV-XX
no.

I?ae ioe?ieith, ye i?aaeei, ?icoi?thoue ia/eneaiiy ?ici???a
ainiiaea?nueeeo cania?a, ?o aeaea?ae ? ?acoeueoao?a ainiiaea?nueeeo
i?ioean?a a a?ioiaiio aei??ieeo. A?ae i?aaeeueiino? ioe?iee caeaaeeoue
aaeaeaaoi?noue ? iaae?ei?noue aeaieo, ye? iaaeathoueny aooaaeoa?nueeei
iae?eii.

I?ioean ioe?iee i?aaenoaaey? niaith i?ioeaaeo?o i?enai?iiy ia’?eoai
aooaaeoa?nueeiai iae?eo iaaieo a?ioiaeo aaee/ei; oaoiieia?y ioe?iee –
oea aecia/aia ia i?aei?e?inoa? iaeacii i?i iae?eiao iie?oeeo
iine?aeiai?noue i?ioeano ioe?iee, ui aeeth/a? a naaa ianooii? aoaie:
aecia/aiiy ia’?eoa, i?aaeiaoa, iaoe ? ooieoe?? ioe?iee, ?ic?iaeo
niinia?a ioe?iee, aecia/aiiy oeyo?a iaee?auiai oa iaea?eueo aoaeoeaiiai
canoinoaaiiy niiniao, ca?? ? aiae?c iaiao?aeii? ?ioi?iaoe??, c?noaaeaiiy
aa?oinoae, io?eiaieo ??cieie niiniaaie ? anoaiiaeaiiy iaea?eueo
a??ia?aeii? ioe?iee, oi?ioethaaiiy aeniiaeo aeey i?eeiyooy
oi?aae?inueeiai ??oaiiy.

Oi?ioethaaiiy iaoe ioe?iee – iniiaiiai caaaeaiiy, yea ne?ae ae??oeoe a
?acoeueoao? ioe?iee, – aeicaiey? anoaiiaeoe, ui ne?ae aecia/eoe, a naia:
iiaia ? i?aaeeueia iaeiaioaaiiy ia’?eoa ioe?iee, aeae aeoeao, ui
ioe?ith?oueny, aeae iaeiiaeo i?aa, ye? ioe?iththoueny, aeaoo ioe?iee.
Iai?aaeeueii noi?ioeueiaaia iaoa ni?e/eiy? aeei?enoaiiy iaaaeaeaaoii?
iaoiaeeee ? aiane?aeie oeueiai iiieeeiaee ?acoeueoao a ioe?ioe?.
Ia’?eoii ioe?iee a aeine?aeaeaii? ? eiie?aoiee aeoea, yeee
ioe?ith?oueny. Noa’?eoii ioe?iee iiaea aenooiaoe o?ce/ia aai th?eaee/ia
iniaa, yea ioe?ith? caniae ca iaaieie ae?th/eie ia aeaiee iiiaio
aeiiaaie.

Aeaoith ioe?iee ? oi/ii cao?eniaaiee iiiaio /ano, ia yeee
cae?enith?oueny ioe?iea. Ei?enooaa/? ioe?iee iiaeii? caa?oaoe iniaeeao
oaaao ? ia ?? ooieoe?th – noa?o aeei?enoaiiy oaeoe/ieo ?acoeueoao?a
i?iaaaeaii? ioe?iee.

A aeena?oaoe?? ?ic?iaeai? aeiiae aei ioe?iee, ui caaacia/othoue ??
aeinoia??i?noue (?en. 1).

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1/4!???u?????????????I???Courier
New?I????-?????????uOey???????en. 1. Aeiiae aei ioe?iee a
aooaaeoa?nueeiio iae?eo

Iae?eiaa eoeueoo?a ieneaiiy ae?iaey?oueny ia i?aenoaa? aea??aieo
o?eaaeei aeina?aeii, a iio?i oai?aoe/ii iaa?oioiaaieo eia?/ieo
eiino?oeoe?e – i?aaee ? i?eioeei?a iae?eo. I?ae i?eioeeiaie ioe?iee
?icoi?thoueny niaoe?aeuei? i?aaeea, ui ae?thoue i?e aeai?? iaaii? oe?ie.
I?e ioe?ioe? ainiiaea?nueeeo cania?a i?eioeeie ioe?iee a?aeiia?aeathoue
ia ieoaiiy: yeo oe?io iaiao?aeii a aeaiiio aeiaaeeo aeei?enoiaoaaoe. ?
iaia? naino iiae?eyoe ioe?ieo ye i?eioeei aooaaeoa?nueeiai iae?eo ia
aea? /anoeie (i?eioeei ioe?iee ? ioe?iee aeo?ao). Ioe?iea – oea iaeia
oe?e?nia ? iaiiae?eueia iae?eiaa eaoaai??y, aac yei? aooaaeoa?nueeee
iae?e ao?a/a? ci?no.

A ainiiaea?nuee?e i?aeoeoe? canoiniaothoueny ??ciiiai?oi? iaoiaee
ioe?ithaaiiy oa aeaee ioe?iie. Eiaeia c ioe?iie iaiao?aeia aeey
ae??oaiiy iaaiiai eiea caaaeaiue. O ?iaio? cai?iiiiiaaia eeaneo?eaoe?y
aooaaeoa?nueeeo ioe?iie (?en. 2). Eeaneo?eaoe?ei? iciaee ca eiaeiith ?c
cacia/aieo i?aenoaa o?nii aca?iiiia’ycai?, ? eiaeia c ieo iiaea aooe
?icai?iooa ca an?ia ?ioeie. Aoaeue-yeee c iaoiae?a iiaea iaoe aeae?eueea
/an?a ? aei??iee?a, nie?aoeny ia ??ci? e?eoa??? ? aei??thaaoe ye
?iaeea?aeoaeuei?, oae ? aa?aaaoi? ia’?eoe. Aea?? iciae ioe?iee, a ia?oo
/a?ao, caeaaeeoue a?ae ?ioa?an?a i?aei?e?ioey ? a?ae iaaii?
eii’thieoo?e, ui neeaeany ia ?eieo, a oaeiae a?ae ?ioeo ianoaaei.

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New?I????-?????????uOey??????

?en. 2. Eeaneo?eaoe?y ioe?iie a aooaaeoa?nueeiio iae?eo

Ne?ae i?aee?aneeoe, ui aooaaeoa? ?, ia?o ca ana, aooaaeoa?-i?aeoee,
iiaeiai ciaoe ? ai?oe canoiniaoaaoe an? eia?/ii iiaeeea? ioe?iee, aea
aeio?eioaaoenue ioae?ino? a?e?a – ioe?iee ii/aoeiai?, aaeaea naia aiia
i?aaenoaaey? niaith iniiao aooaaeoa???.

Ae?oaee ?icae?e “Noai ioe?iee aeoea?a a aooaaeoa?nueeiio iae?eo”
i?enay/aiee eiioeaiooaeueiei i?aeoiaeai oa iaoiaeeoe? ioe?iee iniiaieo
cania?a, iaiaoa??aeueieo aeoea?a, oiaa?ii-iaoa??aeueieo caian?a,
a?ioiaeo eioo?a ? eioo?a a ?ic?aooieao. I?ae eiioeaiooaeueieie
i?aeoiaeaie a ?iaio? ?icoi??oueny nenoaia iiaeyae?a ia noeoii?noue
i?eeii?a ioe?iee. I?ae iaoiaeii ioe?iee ?icoi??oueny oaoi?ea ioe?iee
ainiiaea?nueeeo cania?a. Ia i?aeoeoe? aeei?enoiaothoueny aeaa iaoiaee:
?iaeea?aeoaeueiee ? oae caaiee aeeoa?aioe?eiaaiee i?aeo?ae i?e ioe?ioe?
ainiiaea?nueeeo cania?a.

A ?iaio? oaeiae aecia/athoueny e?eoa???, yeei iiaeii? a?aeiia?aeaoe
iaoiaee ioe?iee: aoaeoeai?noue, i?inoioa ? iaae?ei?noue, a?aenooi?noue
oeiaee, aeiiii?/i?noue, iaoeia?noue. Iaoiaeieia?y ioe?iee aeeth/a?:
a) oi?ioethaaiiy eaoaai??e, ui aeei?enoiaothoueny a i?ioean? ??
cae?eniaiiy; a) ?ic?iaeo iieaciee?a, ui a?aeia?aaeathoue ci?no
eaoaai??e; a) aecia/aiiy e?eoa??th, ia iniia? yeiai i?iaiaeeoueny
ioe?iea oa ?iaeoueny aeniiaie; a) aea?? iaoiae?a ioe?iee.

A aeaiiio ?icae?e? aeena?oaoe?? iaa?oioiaaii, ui aeanoeaino? ia’?eo?a
ioe?iee ? iniiaith aeey aecia/aiiy aai aeai?o iaoiaeo ioe?iee, iaaaaeaii
iiaeae? eeaneo?eaoe?eii? no?oeoo?e aeoea?a i?aei?e?inoa a caeaaeiino?
a?ae ??cieo iciae, ui aeicaieythoue i?aaeeueii oi?ioaaoe ?o aa?o?nio
ioe?ieo, iaaeaaaoe aeiiii?/io oa?aeoa?enoeeo; aecia/ai? eaiaee
iaaeoiaeaeaiiy oa aeaoooy aeoea?a, aaeaea niin?a ?o ioe?iee caeaaeeoue ?
a?ae aeaiiai oaeoi?o.

Iaeii, ui i?aeeyaa? ii?eaooeoaaiith, ia? aooe ioe?iaii a ianooiieo
aeiaaeeao: i?eaeaaiiy eiai ca ieaoo, io?eiaiiy aaciieaoii, aeaioiaeaiiy
aeanieie neeaie, aianaia caniiaieeii, iai?i ia ?ioa iaeii.

I?e ae??oaii? ieoaiiy i?i a?ioiao ioe?ieo iaeiiaeo oe?iiinoae aaeaino
aaaeeeaei iiiaioii ? oa, ca yeith ioe?ieith oa /e ?ioa /anoeia aeoea?a
anooia? aei aaeaino, iae?eiao?oueny ia aaeain? ? aeoiaeeoue c iueiai.
Iaeiei ?c caaaeaiue aooaaeoa??? ?, ianaiia?aae, i?aaeeuei?noue oa
iiaiioa aecia/aiiy an?o iia?aoe?e, iia’ycaieo c ?ooii oa noaiii iaeiiaeo
oe?iiinoae. Ioaea, aooaaeoa??y iiaeiia a?aeia?aaeaoe a iae?eiaeo
?aa?no?ao an? ainiiaea?nuee? iia?aoe??, iia’ycai? c: a) io?eiaiiyi
iaeia, a) aioo??oi?i eiai ia?ai?uaiiyi ? a) iiaeaeueoei eiai
a?ae/oaeaiiyi.

Ae?th/a aooaaeoa?nueea i?aeoeea nueiaiaei? aecia? aeaa iaea?eueo
iioe?ai? a na?o? i?aeoiaee aei ioe?iee aa?oino? aeoea?a i?aei?e?inoa:
ia?oee i?aeo?ae iieyaa? o iiia’?eoi?e (iii?aaeiaoi?e aai
?iaeea?aeoaeuei?e) ioe?ioe? aeoea?a i?aei?e?inoaa oa eiai ciaia’ycaiue,
? ae?oaee – a ioe?ioe? noeoiii? aa?oino? aeoea?a, ?? ua iaceaathoue
ioe?ieith a?ciano aai ioe?ieith i?aei?e?inoaa ye oe?e?niiai iaeiiaiai
eiiieaeno, i?ae yeei ne?ae ?icoi?oe ainiiaea?nueeee eiiieaen c
caaa?oaiei oeeeeii ae?iaieoeoaa i?iaeoeoe?? (?ia?o, iineoa). A
aeine?aeaeaii? aeei?enoiao?oueny iiia’?eoia ioe?iea aeoea?a
i?aei?e?inoa. A ?iaio? aea/a?oueny iaoe?iiaeueiee oa ca?oa?aeiee
aeina?ae ioe?iee iniiaieo cania?a, iaiaoa??aeueieo aeoea?a,
oiaa?ii-iaoa??aeueieo caian?a, a?ioiaeo eioo?a ? eioo?a a ?ic?aooieao;
aeine?aeaeothoueny niiniae ioe?iee iacaaieo aeoea?a, ui canoiniaothoueny
a aooaaeoa?nueeiio iae?eo i?aei?e?inoa AEeoiie?nueei? iaeano?.

Iaea?aeai? a ?acoeueoao? aieaooaaiiy aooaaeoa??a aeeoiie?nueeeo
i?aei?e?inoa aeai? na?ae/aoue i?i iaaeinoaoi?e ??aaiue ina?oe
aooaaeoa??a-i?aeoee?a ? i?i iaiao?aei?noue ni?eyiiy eiai i?aeaeuaiith
oeyoii ca?eueoaiiy e?eueeino? ? yeino? i?ae?o/iee?a oa iaoeiaeo
aeaeaiue, iineeaiiy eiio?ieth ca caeeaaeaie ina?oe, ye? aeioneathoue
aooaaeoa?nuee? eaae?e, a oaeiae ?aaoethaaiiy aooaaeoa?nueeiai iae?eo
eiiiaoaioieie i?aaiaie, noai?aiiy oaeeo i?aai?a (iai?eeeaae, ?inoeoooo
i?ioan?eieo aooaaeoa??a), ye? a caaacia/oaaee a?aeiia?aei?noue ina?oe oa
?ino?oeoeaieo iieiaeaiue no/aniei aeiiaai.

A o?aoueiio ?icae?e? “Oeyoe oaeineiiaeaiiy ioe?iee a aooaaeoa?nueeiio
iae?eo” ?ice?eaathoueny oeyoe oaeineiiaeaiiy aooaaeoa?nueei? ioe?iee, ??
canoinoaaiiy, na?aae yeeo ie?aii aeae?eythoueny ?ic?iaea iiaeo oa
aeio?eiaiiy ?nioth/eo noaiaea?o?a aooaaeoa?nueeiai iae?eo, cie?aia,
noaiaea?o?a c ioe?iee, a oaeiae canoinoaaiiy eiii’thoa?ieo i?ia?ai aeey
aaaeaiiy aooaaeoa?nueeiai iae?eo ia i?aei?e?inoaao, ye? a aeicaieeee
i?aeo?eioaaoe a iae?eo aeae?eueea ioe?iie ? ni?iuoaaee a ii?yaeie ?o
aecia/aiiy. Ia iniia? i?iaaaeaiiai aeine?aeaeaiiy i?iiiiothoueny
ianooii? caaaeuei? i?eioeeie i?e i?iaaaeaii? ioe?iee noaoae ??/ii?
ca?oiino?: 1) aecia/a?oueny ae?yeuei?noue, ui ? iniiaiith aeey
i?aei?e?inoaa; 2) aeio?eio?oueny iine?aeiai?noue o canoinoaaii? iaoiae?a
ioe?iee aeoea?a i?e ia?aoiae? a?ae iaeiiai o?iainiaiai ?ieo aei ?ioiai;
3) ioe?iea aeoea?a i?iaiaeeoueny iaa/eeai, cie?aia, aeio?eiothoueny
ianooii? i?aaeea: aeeth/a?oueny eeoa i?eaooie, io?eiaiee ia aeaoo
aaeaino; a?aoiaothoueny an? i/?eoaai? ciaia’ycaiiy oa iioaioe?ei?
caeoee, ui aeieeee ca ca?oiee aai ca iiia?aaei?e o?iainia? ?iee;
a?aoiao?oueny aanue ciin, iacaeaaeii a?ae oiai, cae?i/aiee o?iainiaee
??e c? caeoeii /e c i?eaooeii; 4) a?aoiao?oueny i?eaooie aai aeo?aoe, ui
a?aeiinyoueny aei aeaiiai o?iainiaiai ?ieo, iacaeaaeii a?ae aeaoe
io?eiaiiy oaeiai i?eaooeo aai iieaoe aeo?ao; 5) ioe?iea ci?noo noaoae
aeoeao oa ianeao i?iaiaeeoueny ie?aii; 6) ii/aoeiaa naeueaei eiaeiiai
o?iainiaiai ?ieo iiaeiii a?aeiia?aeaoe e?ioeaaiio naeueaei ca
iiia?aaei?e o?iainiaee ??e.

A?aeoeeaiiy a?ae oeeo caaaeueieo i?eioeei?a aeiionea?oueny o aeiyoeiaeo
aeiaaeeao. Aoaeue-yea iiae?aia a?aeoeeaiiy, a oaeiae eiai i?e/eie
a?aeia?aaeathoueny o iiyniaiiyo aei ca?o?a ii?yae c ioe?ieith aieeao
oaeiai a?aeoeeaiiy ia iieacieee aeoea?a, ianea?a, o?iainiaee noai oa
?acoeueoaoe ae?yeueiino?.

O?iainia? ca?oe, neeaaeai? a?aeiia?aeii aei aeiia caeiio ? aecia/aieie
i?eiouaiiyie INAI, iathoue ae??oaeueio ia?aaaao – aiie iaaeathoue
i?aeia?iaeiei ?iaanoi?ai c?icoi?eo o?iainiao ?ioi?iaoe?th, yea
iaiao?aeia aeey ioe?iee iioaioe?eii? ?aioaaaeueiino? eai?oaeiaeeaaeaiue
i?e caaeaiiio ??ai? ?eceeo. I?e i?aeaioiaoe? o?iainiaeo ca?o?a
a?aeiia?aeii aei aeiia INAI oe?a?inuee? i?aei?e?inoaa io?eiothoue ?yae
ia?aaaa: oae? ca?oe a?aeia?aaeathoue o?iainia? ?acoeueoaoe ae?yeueiino?
i?aei?e?inoaa a a?eueo i?ino?e ? ?aae?noe/i?e oi?i?; aiie aeicaieythoue
ii??aithaaoe iieacieee o?iainiaiai noaio i?aei?e?inoaa c iiae?aieie
iieacieeaie ?iicaiieo o??i.

Ioe?iea noaoae ca?oiino? ? iaei??th c a?aei?iiinoae aooaaeoa?nueei?
ca?oiino? oe?a?inueeeo i?aei?e?inoa a?ae INAI. ?ica?aeiino? ioe?iee
noaoae aaeaino iia’ycai? ia?aaeon?i c ioe?ieith iniiaieo cania?a ?
o?iainiaeo aeeaaeaiue.

Aieiaia i?iaeaia ocaiaeaeaiiy ioe?iie noaoae aooaaeoa?nueei? ca?oiino? c
INAI iieyaa? o a?aenooiino? (ia a?aoiaoth/e oeo aeiaaee?a, eiee
ia?aaeaa/a?oueny aenia?oeca) a oiiaao Oe?a?ie iiaeeeaino? canoinoaaiiy
i?ioan?eiiai noaeaeaiiy aeey ioe?iee noaoae ca?oiino?. A INAI noaeaeaiiy
ea??aieoeoaa i?aei?e?inoaa aeei?enoiao?oueny ye iniiaa ioe?iee ia’?eo?a
aooaaeoa?nueeiai iae?eo oa iiaeaiiy ?o o o?iainiaeo ca?oao.

A?aei?iiino? a ioe?ioe? noaoae ca?oiino? na?ae/aoue i?i
iaa?aeiia?aei?noue ca?oiino? oe?a?inueeeo i?aei?e?inoa aeiiaai INAI
uiaei i?aaaeeaiai a?aeia?aaeaiiy o?iainiaiai noaiiaeua oa e?ioeaaeo
?acoeueoao?a ae?yeueiino?.

C ?icaeoeii ?eieiaeo a?aeiinei ana a?eueoa aeiiaeeaeie ei?enooaa/aie
o?iainiai? ca?oiino? ? oi?aae?ioe? oa ?iaanoi?e. Aoaeoeai?noue
i?iaaaeaieo aeine?aeaeaiue iieyaa? a ooi/iaii? eaeueeoethaaiiy oa
aecia/aiiy o?iainiaeo ?acoeueoao?a, ui aea? ciiao aeanieeai i?eeiaoe
iaea?eueo i?aaeeuei? ??oaiiy uiaei ?o ?iciiae?eo, a ?iaanoi?e iathoue
a?eueo /?oeo ?ioi?iaoe?th i?i aeei?enoaiiy caeo/aieo ieie eioo?a.
A??ia?aeia aeiiii?/ia ?ioi?iaoe?y aeiiiiaaa? i?eeiaoe a?aeiia?aeaeuei?
oi?aae?inuee? ??oaiiy, ni?iiiaei? iaea?eueo nooo?aei /eiii aieeaaoe ia
iaeaooi?e o?iainiaee noai i?aei?e?inoaa, ia iaoa??aeueiee aeia?iaoo eiai
aeaniee?a, ea??aiee?a ? iaeiaieo i?aoe?aiee?a, a oaeiae ia aaee/eio
iaaeoiaeaeaiiy cania?a a aea?aeaaiee athaeaeao.

AENIIAEE

Ia i?aenoaa? i?iaaaeaieo aeine?aeaeaiue a aeena?oaoe?? aeathoueny
aeniiaee ? i?iiiceoe??, cacia/athoueny oeyoe iiaeaeueoiai oaeineiiaeaiiy
ioe?iee a aooaaeoa?nueeiio iae?eo, ?? canoinoaaiiy a oai??? ? i?aeoeoe?.
Caaaeuei? aeniiaee, iaea?aeai? a i?ioean? aeine?aeaeaiiy, ianooii?.

1. Ioe?iea oa iae?e iniiaieo cania?a ? iaiaoa??aeueieo aeoea?a

1.1. ?nioth/a iaoiaeeea ioe?iee iaeia aeoeaioo? oaaao ia aeaieo
aooaaeoa?nueeiai iae?eo. Aea a?ae noaiaea?o?a c iae?eo a oiiaao
?ioeyoe??, iaiioeiaeueia ?iaeaenaoe?y oa aii?oecaoe?y iniiaieo cania?a
oa iaiaoa??aeueieo aeoea?a ia aeathoue aeinoia??ii? ?ioi?iaoe?? i?i ?o
?aaeueio aa?o?noue. Nueiaiaei? aaaaoi oe?a?inueeeo i?aei?e?inoa ao?aoeee
?aaeueio ioe?ieo iniiaieo cania?a. Oea iia’ycaii c i?iaaaeaieie i?ioyaii
inoaii?o ?ie?a ia?aioe?ieaie, canoinoaaiiyi aeea?aneaii? iiaeaoeiai?
aii?oecaoe??, iiieaeoth/eo eiao?oe??io?a oa c ?ioeie iiae?aieie
oaeoi?aie. ?acoeueoaoe aeine?aeaeaiiy iiaeooue aooe aeei?enoai? i?e
i?aeaioiaoe? iaoe?iiaeueieo noaiaea?o?a, ye? a ni?eyee a?aaoethaaiith
an?o ieoaiue.

1.2. C iaoith i?aeo?eiaiiy a aooaaeoa?nueeiio iae?eo ?aaeueii? aa?oino?
iniiaieo cania?a i?aei?e?inoaai ne?ae aeicaieeoe ia /ano?oa, i?ae iaeei
?ac ia ??e (ia 1-oa n?/iy ca?oiiai ?ieo) ia?aioe?ithaaoe iiai?noth aai
/anoeiai ia’?eoe iniiaieo cania?a ca a?aeiiaethaaeueiith aa?o?noth
oeyoii ?iaeaenaoe?? aai i?yiiai ia?a?aooieo ca aeieoiaioaeueii
i?aeoaa?aeaeaieie ?eieiaeie oe?iaie c a?aeianaiiyi ??cieoeue, ui
c’yaeythoueny, ia aeiaeaiee eai?oae i?aei?e?inoaa, yeui ?ioa ia
aecia/aia caeiiiaeaanoaii.

1.3. Aeey ioe?iee ci?i, ui a?aeaoeenue a neeaae? iniiaiiai eai?oaeo,
aeioe?eueii aeei?enoiaoaaoe ia?aaaaeii aeaa iai?yiee: a) ioe?iea noaoae
aaeaino caaaeath/e ia oaeoi? a?aeoai?aiiy oe?iiinoae, a) ioe?iea noaoae
aaeaino caaaeath/e ia eii’thieoo?i? oaeoi?e.

1.4. Aeey ioe?iee oa iae?eo aoaea?eo iiaea aooe i?eeiyoee iaeei ?c
i?aeoiae?a, ui neeaeeny a na?oia?e i?aeoeoe? ia aeaiee /an: oaaaenueeee,
ca?aeii c yeei aoaea?e iiaea aooe eai?oae?ciaaiee, oiaoi a?aeia?aaeaiee
a aeoea? aaeaino ? aii?oeciaaiee i?ioyaii aeinoaoiuei ei?ioeiai
ia??iaeo; aia?eeainueeee, yeee ca ci?noii noiaeee ia iiia?aaei?e
i?aeo?ae, aea ia??iae nienaiiy ca?eueoaiee aei 40 ?ie?a; aiae?enueeee,
yeee ia?aaeaa/a?, ui aoaea?e iiaea aooe nienaiee iae?aco ia ca?eueoaiiy
aeaniiai eai?oaeo.

2. Ioe?iea oa iae?e oiaa?ii-iaoa??aeueieo caian?a

2.1. I?aei?e?inoaai a nai?e iae?eia?e iie?oeoe? ne?ae aeicaieeoe
naiino?eii iae?aoe niin?a ioe?iee ne?iaeie, iaoa??ae?a, aioiai?
i?iaeoeoe?? ? oiaa??a ca oaeoe/iith caaio?aaeueiith aai ?eieiaith
aa?o?noth, a caeaaeiino? a?ae oiai, ui ieae/a, aac aoaeue-yeeo
iaiaaeaiue. Aea, ia?o ca ana, iaiao?aeii a ii?iaoeaieo aeieoiaioao aeaoe
/?oea aecia/aiiy iiiyooy “?eieiaa aa?o?noue”. Ca iniiao iiaea aooe
iieeaaeaii aecia/aiiy, iaaaaeaia a I?aeia?iaeiiio noaiaea?o? ioe?iee ?
1.

2.2. A neeaae? ?ioi?iaoe?? i?i iae?eiao iie?oeeo i?aei?e?inoaa a
aooaaeoa?nuee?e ca?oiino? ?aeiiaiaeo?oueny ?ice?eaaoe, ye i?i?ioi,
ianooiio ?ioi?iaoe?th: a) iaoiaee ioe?iee oiaa?ii-iaoa??aeueieo caian?a
ca aeaeaie; a) iane?aeee ci?i a iae?eia?e iie?oeoe? iaoiae?a ioe?iee
oiaa?ii-iaoa??aeueieo caian?a; a) aa?o?noue oiaa?ii-iaoa??aeueieo
caian?a, ia?aaeaieo a canoaao; a) ii?yaeie a?aeia?aaeaiiy ??cieoe? i?ae
oaeoe/iith nia?aa?o?noth oiaa?ii-iaoa??aeueieo caian?a oa aa?o?noth ?o
iiaeeeai? ?aae?caoe??; ae) niiniae ia?aianaiiy aa?oino? iaeioe?iieo oa
oaeaeeiciiooaaieo i?aaeiao?a.

2.3. Oaeoe/io nia?aa?o?noue oiaa?ii-iaoa??aeueieo caian?a ne?ae
aecia/aoe a oaeiio ii?yaeeo: a) i?e aeaioiaeaii? neeaie i?aei?e?inoaa –
aeoiaey/e c oaeoe/ieo aeo?ao, iia’ycaieo c ae?iaieoeoaii oaeeo caian?a;
a) aianaieo a ?aooiie ca?eueoaiiy noaoooiiai oiiaeo i?aei?e?inoaa –
aeoiaey/e c ?o a?ioiai? ioe?iee, ocaiaeaeaii? caniiaieeaie (o/anieeaie)
ia aeaoo, eiee cae?enith?oueny aianie, yeui ?ioa ia ia?aaeaa/aii
caeiiiaeaanoaii oa onoaiia/eie aeieoiaioaie i?aei?e?inoaa; a)
iaea?aeaieo i?aei?e?inoaii aaciieaoii – aeoiaey/e c ?o ?eieiai? aa?oino?
ia aeaoo ii?eaooeoaaiiy; a) i?eaeaaieo a iai?i ia ?ioa iaeii (e??i
a?ioiaeo eioo?a) – aeoiaey/e c aa?oino? iaeia, ui iai?ith?oueny, ca
yeith aiii aoei a?aeia?aaeaii a aooaaeoa?nueeiio aaeain? oeueiai
i?aei?e?inoaa.

3. Ioe?iea oa iae?e a?ioiaeo eioo?a ? ?ic?aooie?a

3.1. I?e ioe?ioe? a?ioiaeo eioo?a ae?thoue ?io? i?eioeeie, i?ae i?e
ioe?ioe? oiaa??a. A iniiao oaei? ioe?iee ne?ae iieeanoe iii?iaeueio aai
eo?niao oe?io, a ?o ioe?ieo ne?ae cae?enithaaoe ca oaeeie i?aea?oiaie:
1) eana; 2) iioi/i? ?aooiee; 3) ?iicaiia aaethoa ? iioi/i? ?aooiee a
?iicaii?e aaetho?; 4) oe?ii? iaia?e.

3.2. Eaniaa aio?aea anooia? aei aaeaino, caeeoa?oueny ia aaeain? ?
aeoiaeeoue c iueiai ca iii?iaeueiith oe?iith, ia i?aeeyaath/e i?
aii?oecaoe??, i? ia?aioe?ioe?. ?iicaiia aaethoa ioe?ith?oueny ca eo?nii
IAO aai oiiaeiai? a??ae?.

3.3. Ioe?iea oe?iieo iaia??a iaiao?aeia i?e ae??oaii? ianooiieo aeaio
caaaeaiue: 1) ioe?iea iaeao?a aeoe?e aeoe?iia?ieo oiaa?enoa, ia?a a
ainiiaea?nueeeo oiaa?enoaao aeey oe?eae ?o i?iaeaaeo aai ia?aaea/? aei
noaoooieo oiiae?a ni?eueieo i?aei?e?inoa; 2) ioe?iea /anoeie aeoea?a
i?aei?e?inoa, ye? a?aeiinyoueny aei o?iainiaeo aeeaaeaiue. A oeueiio
aeiaaeeo ioe?iththoueny aeoe?? oa iae?aaoe??, ye? iaeaaeaoue
i?aei?e?inoao, aai eiai ia? a noaoooieo oiiaeao ?ioeo i?aei?e?inoa.

3.4. I?e ioe?ioe? aeaa?oi?nueei? caai?aiaaiino? ne?ae a?aoiaoaaoe
ianooii? iniiai? iieiaeaiiy: a) aacnoii?aio aeaa?oi?nueeo
caai?aiaai?noue ne?ae ioe?ithaaoe a iiai?e noi?; a) noii?aio
aeaa?oi?nueeo caai?aiaai?noue ne?ae ioe?ithaaoe ia a iiai?e noi?, a a
o?e /anoei?, io?eiaiiy yei? a oiio /e ?ioiio nooiai? ? aacnoii?aiei;
a) aaciaae?eio aeaa?oi?nueeo caai?aiaai?noue a?aeia?aaeaoe iaeicia/iith
noiith – “aeey iai’yo?”.

4. I?aeia?iaei? noaiaea?oe ? ioe?iea aeoea?a

4.1. A i?ioean? iiaoaeiae iiai? nenoaie aooaaeoa?nueeiai iae?eo
iaiao?aeii ae??oeoe oae? i?iaeaie: i?iaeaia ?aaoethaaiiy
aooaaeoa?nueeiai iae?eo, i?iaeaia ni?aa?aeiioaiiy aooaaeoa?nueeiai
iae?eo ? nenoaie iiiaeaoeoaaiiy. O?aaeeoe?eii ?aaoethaaiiy
aooaaeoa?nueeiai iae?eo cae?enithaaeinue /a?ac ii?iaoeai? aeoe.
Iaiao?aeiee ia?ao?ae a?ae ?aaoethaaiiy aeeeth/ii /a?ac caeiiiaeaanoai
aei ?aaoethaaiiy oeyoii niieo/aiiy caeiiiaeaa/eo ii?i oa i?ioan?eieo
noaiaea?o?a. A aeaiee /an a aea?aeaae iaia? iiaeeeainoae cae?enithaaoe
iiaiioe?iia oa iiaiiiano-oaaia ?aaoethaaiiy an?o ieoaiue
aooaaeoa?nueeiai iae?eo, iniaeeai yeui ne?ae a?aoiaoaaoe aaeocaa?
iniaeeaino?. ?ai?oa aeaeaaaeinue aaaaoi ?ino?oeoe?e i?i ii?yaeie
ieaioaaiiy iae?eo ? eaeueeoethaaiiy nia?aa?oino? a ??cieo aaeocyo. Ca?ac
i?i?noa?noaa ia caeiathoueny ?ic?iaeith iiae?aieo ii?iaoeaieo
aeieoiaio?a. Aeey oeueiai iio??aai i?ioan?eiee i?aai, yeee ae c
?icoi?iiyi ni?aae ?ic?iaethaaa i?ioan?ei? noaiaea?oe.

4.2. Iiaeaoeiaa caeiiiaeaanoai ne?ae a?aeei?eaoaaoe oaeei /eiii, uia
ioe?iea ia’?eo?a iiiaeaoeoaaiiy aaoiiaoe/ii aeoiaeeea c aeaieo
aooaaeoa?nueeiai iae?eo ? a aeiaeiiio ?ac? ia iineea iicanenoaiiee
oa?aeoa?. Ii?iaoeai? aeoe, ye? i?eeiathoueny, ia iiaeii? noia?a/eoe aaea
ae?th/ei caeiiiaeaa/ei aeoai.

4.3. I?aeia?iaei? noaiaea?oe aooaaeoa?nueeiai iae?eo ia iaiaaeothoueny
?aeiiaiaeaoe?yie ii aeai?o i?i?iaeueii? ioe?iee c aeaio iiaeeeaeo, a
ia?aaeaa/athoue cia/io naiaiaeo o aeai?? iaoiaeeee ioe?iee iaeia.
Caaaeueiii?eeiyo? i?eioeeie aooaaeoa?nueeiai iae?eo (GAAP)
ia?aaeaa/athoue iaoiaee iae?eo ? iaaeaiiy o?iainiai? ?ioi?iaoe??, ye?
iieeeeai? iieaaoeoe ii??aiyiiy iieaciee?a i?ae i?aei?e?inoaaie. I?e
neeaaeaii? o?iainiaeo ca?o?a aeiionea?oueny ?icia?ooy iae?eiaeo
iaoiae?a. Oea ne?ae ia?aaeaa/eoe ? a Oe?a?i?.

4.4. Aeaye? oe?a?inuee? oa aaaaoi cao?aeieo aaoi??a noaa?aeaeothoue, ui
iao iae?e neaaeee, ia?ic?iaeaiee, a ie?ai? c ieo aaaaeathoue, ui o ian
eiai ye nenoaie acaaae? iaia?. C oeei ia iiaeia iiaiaeeoenue. A iaoiio
iae?eo aoee ? ? iaaeie?ee, ye ? a iae?eo an?o e?a?i, aea a oe?eiio iae?e
a?aeiia?aea? aeiiaai o??? aeiiii?ee, yea ?nio? o ian. Nueiaiaei?oi?e
aoai ai?iaaaeaeaiiy a i?aeoeeo i?aeia?iaeieo noaiaea?o?a – oea eeoa
ii/aoie aaeeei? ?iaioe. A ia?niaeoea? – iaiieaaeeaa ?iaioa ii
oaeineiiaeaiith iae?eiaeo ?ino?oiaio?a. A oiio aaaeeeaei iai?yieii
?iaioe I?i?noa?noaa o?iain?a Oe?a?ie ne?ae aaaaeaoe ii?iaoeaia oa
iaoiaeieia?/ia caaacia/aiiy aaiethoe?eiiai ia?aoiaeo ia i?aeia?iaei?
noaiaea?oe aooaaeoa?nueeiai iae?eo.

4.5. O ca’yceo c o?ainoi?ioaaiiyi aooaaeoa?nueeiai iae?eo, a?aoiaoth/e
ci?no caoiae?a, ia?aaeaa/aieo I?ia?aiith ?aoi?ioaaiiy nenoaie
aooaaeoa?nueeiai iae?eo ?c canoinoaaiiyi i?aeia?iaeieo noaiaea?o?a, ?
ia’?eoeaii iaiao?aeieie aeine?aeaeaiiy c oai??? aooaaeoa?nueeiai iae?eo.
Nueiaiaei? ae?ae iio??aiei ? oaeiae aeaeaiiy oe?a?inueeith iiaith
i?aeia?iaeieo noaiaea?o?a o?iainiai? ca?oiino? ? neiaieea oa?i?i?a, ye?
a ieo aeei?enoiaothoueny.

NIENIE IIOAE?EIAAIEO I?AOeUe CA OAIITH AeENA?OAOe??

1. Iaethaa I.I. Oeyoe oaeineiiaeaiiy ioe?iee a aooaaeoa?nueeiio iae?eo:
oai??y, i?aeoeea, ia?niaeoeae. Iaoeiaa aeaeaiiy. – AEeoiie?; AE?O?,
1998. – 284 n. (24,7 ae.a.)

2. Aooeiaoeue O.O., Iaethaa I.I. Oaeineiiaeaiiy iae?eo ia iicaaaeainiaeo
?aooieao. // A?niee AE?O?. – 1996. – ? 4. – N.211-217 (0,81 ae.a.;
iniaenoi aaoi?a – 0,41 ae.a.: nenoaiaoecaoe?y iiceoe?e a/aieo oa
i?aeoee?a uiaei iiae?eo iicaaaeainiaeo ?aooie?a ia aeoeai? oa ianeai?,
ioe?iee iaeia oa ciaia’ycaiue ia ieo)

3. Iaethaa I.I. Ioe?iea a aooaaeoa?nueeiio iae?eo: iiiyooy oa
eeaneo?eaoe?y. // A?niee AE?O?. – 1997. – ? 6. – N.71-80 (1,19 ae.a.)

4. Iaethaa I.I., Oeae-Oeaeei TH.N. Ioe?iea iniiaieo cania?a oa ?o
eiio?ieue ia i?aei?e?inoa?. // Na?o aooaaeoa?nueeiai iae?eo. – 1997. –
? 1. – N. 16-20 (0,47 ae.a.; iniaenoi aaoi?a – 0,24 ae.a.: iaoiaeeea
?ic?aooieo ia?a?nii? aa?oino? i?eaeaaieo iniiaieo cania?a, ye? aoee a
aenieoaoaoe??)

5. Iaethaa I.I. Ioe?iea a aooaaeoa?nueeiio iae?eo: ?icaeoie oyaeaiue. //
A?niee AE?O? / Aeiiii?/i? iaoee. – 1998. – ? 7. – N. 23-33 (1,33 ae.a.)

6. Iaethaa I.I. Ioe?iea ye aeaiaio iaoiaeo aooaaeoa?nueeiai iae?eo. //
A?niee AE?O? / Aeiiii?/i? iaoee. – 1998. – ? 7. – N. 64-71 (0,87 ae.a.)

7. Iaethaa I.I. Oai?aoe/iee aniaeo ioe?iee a aooaaeoa?nueeiio iae?eo. //
A?niee AE?O? / Aeiiii?/i? iaoee. – 1998. – ? 8. – N. 115-125 (1,36
ae.a.)

8. Iaethaa I.I. Oai??y aooaaeoa?nueeiai iae?eo. Ca??iee caaea/ oa ai?aa
aeey nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ? aoaeeo”. / Ca
?aaeaeoe??th ae.a.i., i?io. O.O. Aooeioey. Iaa/aeueiee iin?aiee. –
AEeoiie?: AE?O?, 1996. – 384 n. (24 ae.a.)

9. Iaethaa I.I. Oai??y aooaaeoa?nueeiai iae?eo. Ca??iee caaea/ oa ai?aa
aeey nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ? aoaeeo” / Ca
?aaeaeoe??th ae.a.i., i?io. O.O. Aooeioey. Iaa/aeueiee iin?aiee. Ae?oaa
aeaeaiiy – AEeoiie?: AE?O?, 1998. – 496 n. (25 ae.a.)

10. Aooeiaoeue O.O., Iaethaa I.I. Aooaaeoa?nueeee iae?e: ainiiaea?nuee?
iia?aoe??, ei?aniiiaeaioe?y ?aooie?a, ia?aeii? aeieoiaioe. Iaa/aeueiee
iin?aiee aeey nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ? aoaeeo”. –
AEeoiie?: AE?O?, 1997. – 816 n. (32,55 ae.a.; iniaenoi aaoi?a – 16,3
ae.a.: oa?aeoa?enoeea ?aooie?a aooaaeoa?nueeiai iae?eo, ioe?iea aeoea?a
? ciaia’ycaiue i?aei?e?inoa ??cieo oi?i aeaniino?)

11. Aooeiaoeue O.O. Oai??y aooaaeoa?nueeiai iae?eo. Iaa/aeueiee iin?aiee
aeey nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ? aoaeeo”. *anoeia 2. –
AEeoiie?: AE?O?, 1996. – 528 n. (29,8 ae.a.; iniaenoi aaoi?a – 9,3
ae.a.: i?eeeaaee ?ic?aooieo nia?aa?oino? i?eaeaaieo ae?iaie/eo caian?a,
aeaioiaeaii? i?iaeoeoe??, iiaii? nia?aa?oino? ?aae?ciaaii? i?iaeoeoe??)

12. Aooeiaoeue O.O., Oaoeei I.A. Iiaeaoeiaee iae?e a Oe?a?i?.
Iaa/aeueiee iin?aiee aeey nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ?
aoaeeo”. – AEeoiie?: AE?O?, 1998. – 924 n. (50,1 ae.a.; iniaenoi aaoi?a
– 7,2 ae.a.: iaoiaeeea aecia/aii? ioe?iee oiaa??a aeey i?aei?e?inoa
?icae??aii?, iioiai? ? eii?n?eii? oi?a?ae?)

13. Aooeiaoeue O.O., Iaethaa I.I., *eaeaanueea E.A. O?iainiaee iae?e.
Ca??iee caaea/ ? ai?aa. Iaa/aeueiee iin?aiee aeey nooaeaio?a
niaoe?aeueiino? 7.050106 “Iae?e ? aoaeeo”. – AEeoiie?: AE?O?, 1998. –
744 n. (46,6 ae.a., iniaenoi aaoi?a – 15,5 ae.a.: i?aeoe/i? caaaeaiiy oa
ai?aae ?c canoinoaaiiyi ??cieo niinia?a ? iaoiaeeee ioe?iee aeoea?a ?
ianea?a i?aei?e?inoa)

Iaethaa I.I. Ioe?iea a aooaaeoa?nueeiio iae?eo: oai??y, i?aeoeea,
ia?niaeoeae (ia i?eeeaae? i?aei?e?inoa AEeoiie?nueei? iaeano?).

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. – AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo, i. AEeoiie?,
1998.

Aeena?oaoe?y i?enay/aia ioe?ioe?, ye eeth/ia?e i?ioeaaeo??
aooaaeoa?nueeiai iae?eo. Iaa?oioiaothoueny ?ieue ? cia/aiiy ioe?iee a
aooaaeoa?nueeiio iae?eo, ?ic?iaeai? iaoiaeieia?/i? i?eioeeie iiaoaeiae
iiaeo ? oaeineiiaeaiiy ae?th/eo iaoiaeee ioe?iee aeoea?a i?aei?e?inoa a
no/anieo oiiaao, i?aeoe/i? ?aeiiaiaeaoe?? c ioe?iee iaeia ? aeaea?ae
eiai oi?ioaaiiy, aecia/a?oueny oa?aeoa? aieeao ioe?iee ia ?acoeueoaoe
ainiiaea?thaaiiy. Iaoeiai iaa?oioiaaia iaiao?aei?noue ioe?iee ye
aeaiaioa iaoiaeo aooaaeoa?nueeiai iae?eo; ?ice?eo? oai?aoe/i? iniiae
ioe?iee a aooaaeoa?nueeiio iae?eo; noi?ioeueiaai? iniiai? aeiiae aei
ioe?iee a iae?eo. Aeiiiaiaia ? oaeineiiaeaia eeaneo?eaoe?y ioe?iie o
a?aeiia?aeiino? aei iio?aa no/aniiai ae?iaie/iai ? o?iainiaiai
iaiaaeaeiaioo. ?ice?eo? iiaeeeaino? canoinoaaiiy ??cieo ioe?iie i?e
aaaeaii? aooaaeoa?nueeiai iae?eo a oiiaao eiai eiii’thoa?ecaoe??.
Iniiai? ?acoeueoaoe i?iaaaeaieo aeine?aeaeaiue aaciina?aaeiuei
aeeth/aeenue: a o/aiaee i?ioean – oai?aoe/i? ieoaiiy ioe?iee a
aooaaeoa?nueeiio iae?eo; a i?aeoeeo ?iaioe i?aei?e?inoa – iaoiaee
ioe?iee aeoea?a, ii?yaeie ?ic?aooieo oe?ie oiui.

Eeth/ia? neiaa: ioe?iea, iaoiae aooaaeoa?nueeiai iae?eo, eeaneo?eaoe?y
aooaaeoa?nueeeo ioe?iie, i?ioean ioe?iee, iaoa ioe?iee, aeiiae aei
ioe?iee, i?aeoiaee aei ioe?iee, iaoiae ioe?iee, ioe?iea aeoea?a.

Iaethaa I.I. Ioeaiea a aooaaeoa?neii o/aoa: oai?ey, i?aeoeea,
ia?niaeoeau (ia i?eia?a i?aaei?eyoee AEeoiie?neie iaeanoe).

Aeenna?oaoeey ia nieneaiea iao/iie noaiaie eaiaeeaeaoa yeiiiie/aneeo
iaoe ii niaoeeaeueiinoe 08.06.04 – aooaaeoa?neee o/ao, aiaeec e aoaeeo.
– AEeoiie?neee eiaeaia?ii-oaoiieiae/aneee einoeooo, a. AEeoiie?, 1998.

Aeenna?oaoeey iinayuaia ioeaiea, eae eeth/aaie i?ioeaaeo?a
aooaaeoa?neiai o/aoa. Iainiiaaiu ?ieue e cia/aiea ioeaiee a
aooaaeoa?neii o/aoa, ?ac?aaioaiu iaoiaeieiae/aneea i?eioeeiu iino?iaiey
iiauo e niaa?oainoaiaaiey nouanoaothueo iaoiaeee ioeaiee aeoeaia
i?aaei?eyoee a nia?aiaiiuo oneiaeyo; i?aeoe/aneea ?aeiiaiaeaoeee ii
ioeaiea eiouanoaa e enoi/ieeia aai oi?ie?iaaiey, ii?aaeaeyaony oa?aeoa?
aeeyiey ioeaiee ia ?acoeueoaou oicyenoaiaaiey. Iao/ii iainiiauaaaony
iaiaoiaeeiinoue ioeaiee eae yeaiaioa iaoiaea aooaaeoa?neiai o/aoa,
?ane?uou oai?aoe/aneea iniiau ioeaiee a aooaaeoa?neii o/aoa;
noi?ioee?iaaiu iniiaiua o?aaiaaiey e ioeaiea a o/aoa. Aeiiieiaia e
oniaa?oainoaiaaia eeanneoeeaoeey ioeaiie a niioaaonoaee n iio?aaiinoyie
nia?aiaiiiai i?iecaiaenoaaiiiai e oeiainiaiai iaiaaeaeiaioa. ?ane?uou
aiciiaeiinoe i?eiaiaiey ?aciiia?aciuo ioeaiie i?e aaaeaiee
aooaaeoa?neiai o/aoa a oneiaeyo aai eiiiuethoa?ecaoeee. Iniiaiua
?acoeueoaou i?iaaaeaiiuo enneaaeiaaiee iaiin?aaenoaaiii aeeth/aeenue: a
o/aaiue i?ioeann – oai?aoe/aneea aii?inu ioeaiee a aooaaeoa?neii o/aoa;
a i?aeoeeo ?aaiou i?aaei?eyoee – iaoiaeu ioeaiee aeoeaia, ii?yaeie
?an/aoa oeaiu e o.i.

Eeth/aaua neiaa: ioeaiea, iaoiae aooaaeoa?neiai o/aoa, eeanneoeeaoeey
aooaaeoa?neeo ioeaiie, i?ioeann ioeaiee, oeaeue ioeaiee, o?aaiaaiey e
ioeaiea, iiaeoiaeu e ioeaiea, iaoiae ioeaiee, ioeaiea aeoeaia.

Malyuga N.M. “Evaluation in Accounting: Theory, Practice, Perspectives
(on the example of Zhytomyr region enterprises).

Dissertation thesis on competition of academic degree of candidate of
economic science on specialty 08.06.04 – Accounting, Analysis and
Auditing.– Zhitomir Engeneering and Technology Institute, Zhitomir 1998.

Dissertation thesis is devoted to the evaluation as the main procedure
of accounting. The urgency of this exploration is caused by changes in
business activity which bring modern methods into the system of business
management. Consequently, there is the necessity of new approaches in
the methodology of Accounting. Ukraine is integrating into the European
Community, that will be helpful for attracting investments into
Ukrainian economy. Transformation of accounting system is the step to
this integration. According to the Measures of the Program of accounting
reform, there is the necessity of researching accounting theory
problems, and especially its techniques, including evaluation, which is
one of the most important aspects of accounting.

The work is devoted to the theoretical summarizing and complex solving
the problem of improvement of evaluation technique in new business
conditions. It includes the theoretical overview of the role and the
meaning of evaluation in accounting and worked out principles of
formation of new and improving of existing techniques of assets
evaluation in modern situation; practical recommendations for assets
evaluation and sources of its formation. The work also presents the
evaluation effect on business benefit, summarizing of Ukrainian
legislative acts, the foreign experience in business reforms,
regularities and tendencies in interaction of assets evaluation in
reproduction.

The concept of accounting method as well as its structural elements are
researched with the help of adductive and procedural approaches; there
is a scientifically grounded necessity of evaluation as accounting
method. The work presents existing conceptions and theories of
evaluation, its theoretical basis. The contents of the following
concepts is presented in the work: evaluation subject, process,
technology, steps, functions, principles, techniques, directories,
evaluation method, evaluation approaches, object evaluation, business
evaluation. The author formulates the main demands to evaluation in the
accounting.

This research makes possible to supplement and to improve the existing
classification of evaluation types according to the needs of production
and financial management. The work presents principles of assets
classification and also grounds that properties of evaluation objects
are the main means for defining the evaluation method, the work also
presents models of classification structure of assets, that help to
form good evaluation, to give economic characteristic and to improve
depreciation technique.

This research shows interconnections of inventorying and evaluation,
proves the necessity of full inventorying of assets and liabilities for
business evaluation, because its ignoring will cause the inadequate
realization. The work also deals with research of individual and
differential approaches in assets evaluation, object evaluation and
evaluation of all assets. The author defines the factors, that influence
assets evaluation and ways of fixed assets improvement and intangible
assets evaluation. The author proves the necessity of accounting and
evaluation of waste in production and proposes the cash classification
for evaluation, indexes for securities evaluation, possibilities of
using different evaluation types in computerized accounting, ways of
formation and realization of evaluation in accounting policy.

The results of this research are used in reference books, in
universities of Ukraine. These results form the theoretical basis for
using this or that method of evaluation for realization accounting
objects in correspondence with Ukrainian legislation and foreign
experience. They can be used in practice of working out of National
Standards of Accounting and also in business activity – methods of
assets evaluation, calculations etc.

Key words: evaluation, accounting method, classification of accounting
evaluations, evaluation process, evaluation goal, demands to evaluation,
evaluation approaches, evaluation method, assets evaluation.

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