.

Деятельность аудиторских организаций на рынке аудиторских услуг

Язык: русский
Формат: реферат
Тип документа: Word Doc
75 822
Скачать документ

Aeayoaeueiinoue aoaeeoi?neeo i?aaiecaoeee ia ?uiea aoaeeoi?neeo oneoa

?acaeoea ?uiea aoaeeoi?neeo oneoa a ?innee

*oi eanaaony nianoaaiii aoaeeoi?neiai ?uiea (o.a. inoaaeyy a?aiaiii a
noi?iia aai ?aaoee?iaaiea), oi, ia iao acaeyae, a no?aiao n ?acaeoie
?uii/iie yeiiiieeie neiaeeeanue aaeeiay iiaeaeue aai. Iniiaiua aa /a?ou:
oe?ieee ioaao aoaeeoii ?acee/iuo oeiia i?aaei?eyoee – ii oi?iai
nianoaaiiinoe, io?aneyi, ?acia?ai e o.ae. (e eae neaaenoaea
iai?aiaa?aaeeii iaeue aeeaae aai a aaeiaue aioo?aiiee i?iaeoeo no?aiu);
iaee/ea iaycaoaeueiiai – a oi?ia aaeaaiaeiiai – e eieoeeaoeaiiai
aoaeeoa, i?e/ai iineaaeiee /aua anaai aunooiaao eae iaiaoiaeeiia oneiaea
ia?aae yienneae aeoeee aoaee?oaiiai yeiiiie/aneiai noauaeoa;
ninouanoaiaaiea ia?iiiuo, n?aaeieo e iaeeeo aoaeeoi?neeo oe?i, a oaeaea
eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae; aeanoeay, ii a oeaeii
oeeaeeeciaaiiay e oe?ieay eiieo?aioeey ia ?uiea aoaeeoi?neeo oneoa n
o/anoeai ca?oaaaeiuo e o?aineiioeiaioaeueiuo oe?i oeia «aieueoie
/aoaa?ee»

Ia?aeaeai oaia?ue e ?aaoee?iaaieth ?uiea aoaeeoi?neeo oneoa. Caeanue, ia
iao acaeyae, iiyoue-oaee i?eiaieoaeueii e no?aiai n ?acaeoie ?uii/iie
yeiiiieeie, nouanoaotho aeaa iiaeaee. A ia?aie ec ieo iniiaiay ?ieue
ioaiaeeony ainoaea?noaaiiiio ?aaoee?iaaieth, ai aoi?ie –
naii?aaoee?iaaieth, inouanoaeyaiiio i?ioanneiiaeueiuie annioeeaoeeyie,
iauaaeeiythueie aoaeeoi?neea oe?iu e/eee ioaeaeueiuo aoaeeoi?ia; a
ea/anoaa i?eia?ia iiaeii i?eaanoe O?aioeeth e NOA niioaaonoaaiii.
Aiiaua-oi naii?aaoee?iaaiea i?enoonoaoao a iaaeo iiaeaeyo, iineieueeo a
?uii/iie yeiiiieea yoi oa?aeoa?iay /a?oa aunieieioaeeaeooaeueiuo
i?ioannee e io?aneae: th?enoia, aooaaeoa?ia, ioeaiueeia, aaieianeie
noa?u, aunoaai ia?aciaaiey e o.ae. Ii aeey ia?aie iiaeaee oeie/ii
iaee/ea iiuiuo i?aaeoaeuenoaaiiuo i?aaiia ?aaoee?iaaiey aoaeeoa n
oe?ieeie i?aaaie, iaycaoaeueiue oa?aeoa? noaiaea?oia aoaeeoi?neie
aeayoaeueiinoe, ?aaeaiaioe?iaaiea aa ia oieueei ia o?iaia caeiiia, ii e
ia o?iaia iiaecaeiiiuo aeoia, aiciiaeiinoue eeoaiey eeoeaicee ia i?aai
aoaeeoi?neie aeayoaeueiinoe ii eieoeeaoeaa, a ia?aoth i/a?aaeue,
ainoaea?noaaiiuo i?aaiia eniieieoaeueiie aeanoe. Ai aoi?ie iiaeaee yoi
eeai ionoonoaoao aiana eeai i?enoonoaoao a yaii ineaaeaiiii aa?eaioa.

Aeey iaoae no?aiu ia naaiaeiy iaiueoei ceii i?aaenoaaeyaony iiaeaeue n
neeueiui ainoaea?noaaiiui ?aaoee?iaaieai, ianiio?y ia iau/ioth
iaeiiiaoaioiinoue e ei??oiie?iaaiiinoue ioa/anoaaiiiai /eiiaie/anoaa.
Iniiaiua i?e/eiu caeeth/athony a ia?aoiaeiii oa?aeoa?a ?acaeoey
yeiiiieee (eiaaea ii anai eeieyi o?aaoaony aieueoia ainoaea?noaaiiia
?aaoee?iaaiea), ia?acaeoinoe nenoaiu iauanoaaiiuo aoaeeoi?neeo
iauaaeeiaiee e aieueoie aa?iyoiinoe caoaaoa aeanoe a ieo
iaaeia?iniaanoiuie eeoeaie n aa?anneaiui eiaae?iaaieai naieo
oceia?oiiiauo eioa?ania eee i?inoi e?eieiaeueiuie yeaiaioaie (anee
iineaaeiea caoaaouaatho aeanoue a aaieao e ai?iaeao, oi aaea aa?aioey,
/oi yoi ia i?iecieaeao a ianniaii ianooaaa a aoaeeoi?neeo iauaaeeiaieyo,
eiaaea aieiaiea e aoaeeoo o yeiiiie/aneeo noauaeoia aic?anoao),
iaecaaaeiinoe cia/eoaeueiiai ouaieaiey eioa?ania iieueciaaoaeae aoaeeoa
a oneiaeyo ?inneeneie Oaaea?aoeee i?e ae?oaie iiaeaee e o.ae. Aeiaaaei
caeanue, /oi aoaeeo eae io?aneue ioiineony e oeiainiaie noa?a (e, e?iia
oiai, o/anoaoao niaeanii i?aaeuaeouaio ?acaeaeo a eioi?iaoeeiiiii
iaania/aiee aa ?aaoee?iaaiey), a oeiainiaay noa?a ia Caiaaea
iiaeaa?aaaony neeueiiio ainoaea?noaaiiiio ?aaoee?iaaieth aeaaea ai
a?aiaia ainiiaenoaa eaeaieiaee yeiiiie/aneiai eeaa?aeecia (?aeaaiiieea a
NOA, oyo/a?eci a Aaeeeia?eoaiee), eiaaea a i?iecaiaenoaaiiuo io?aneyo
yoi ?aaoee?iaaiea ineaaeyaony. A iineaaeothuai a iaoae no?aia iiaeii
iaeeaeaoue ineaaeaiey ?yaea ec yoeo i?e/ei e eae neaaenoaea
iaiaoiaeeiinoe iinoaiaiiiai – e, ia iao acaeyae, i/aiue inoi?iaeiiai –
iiauoaiey ?iee naii?aaoee?iaaiey.

Iaeiaei ia naaiaeiy iaoa no?aia, aac niiiaiey, aeeaea e ia?aie iiaeaee.
I?e yoii iaaei caiaoeoue, /oi a ioee/ea io caiaaeiuo no?ai, oyaioathueo
e ia?aie iiaeaee, o ian ai?acaei neaaaa aeaenoaea eino?oiaioia
yeiiiie/aneiai iaoaiecia ?aaoee?iaaiey aoaeeoi?neie aeayoaeueiinoe –
oo?aoiuo naieoeee ca iaea/anoaaiiue aoaeeo, no?aoiaaiey a?aaeaeaineie
ioaaonoaaiiinoe aoaeeoi?a, ?aeoeiaiaaiey aoaeeoi?neeo i?aaiecaoeee e
o.ae. (ni. ?acae. 2.3), /oi iiieii anaai i?i/aai aua aieueoa oaaee/eaaao
?ieue ainoaea?noaaiiiai ?aaoee?iaaiey (ca n/ao oiaiueoaiey ?iee
iieueciaaoaeae aoaeeoa). Ii-aeaeeiiio, yoi aanueia oa?aeoa?ii aeey no?ai
n ia iieiinoueth ?uii/iie yeiiiieeie.

Iaoiaeu iienea eeeaioia, eioi?ua eniieuecotho ia ?uiea aoaeeoi?neeo
oneoa eo i?iecaiaeeoaee (aoaeeoi?neea oe?iu e aoaeeoi?u –
eiaeeaeaeoaeueiua i?aaei?eieiaoaee), aanueia oeie/iu aeey ia?a/eneaiiuo
auoa io?aneae. Yoi ?aeeaia, ienueia eiie?aoiui aae?anaoai,
?aeiiaiaeaoeee noa?uo eeeaioia, o/anoea a eiieo?nao (oaiaea?ao), a
?aeoeiaao e o.ae. Eaaeaeue ec ia?a/eneaiiuo caeanue iaoiaeia iiaeii
iaeoe a ?aieao ae?oaeo eio?ano?oeoo?iuo io?aneae eioi?iaoeeiiiiai ieaia.
Aoaeeo auaeaeyaony, iiaeaeoe, oieueei i?iii?oeeyie; iai?eia?, ii
n?aaiaieth ni iiiaeie ae?oaeie oaeeie io?aneyie caeanue aaeeea ?ieue
ienai eiie?aoiui aae?anaoai.

E?eoa?ee n?aaiaiey auoaia?a/eneaiiuo iaoiaeia oiaea oeie/iu aeey
oeacaiiuo ?uieia: e?oa ioaaoa, aae?aniinoue, aei?iaiaecia, aiciiaeiinoue
iioa?youe a?aiy e o.ae. Iai?eia?, ?aeeaia oa?aeoa?ecoaony oe?ieei e?oaii
ioaaoa iioaioeeaeueiuo eeeaioia, ii aacaae?ania e aanueia aei?iaa.

Naiia aea aeaaiia ioee/ea ?uiea aoaeeoi?neeo oneoa io ae?oaeo ?uieia
caeeth/aaony, ii iaoaio iiaieth, a eniieueciaaiee ?acoeueoaoia ?aaiou
i?iecaiaeeoaey oiaa?a (oneoae). Iiea/eaaao ?aaioo aoaeeoi?ia eeeaio,
naycaiiue n ieie aeiaiai?iuie ioiioaieyie, ii iieuecothony iniiaiuie
?acoeueoaoaie ?aaiou aoaeeoi?ia (aoaeeoi?neei caeeth/aieai) iiiaeanoai
th?eaee/aneeo e oece/aneeo eeoe – oae iacuaaaiua aiaoiea iieueciaaoaee
aoaeeoa. Eaaeaony, yoi oieeaeueiay (ai anyeii neo/aa, aanueia ?aaeeay ia
?uieao) neooaoeey.

Aeayoaeueiinoue ?inneeneeo e ca?oaaaeiuo oe?i ia ?uiea aoaeeoi?neeo
oneoa

Ia?aay ioa/anoaaiiay aoaeeoi?neay oe?ia «Eiaoaeeo» auea nicaeaia a 1987
a. Aeiaieueii auno?i iinea yoiai noaee aicieeaoue a ianniaii ii?yaeea
ae?oaea ?inneeneea oe?iu e, e?iia oiai, a iaoae no?aia ia/aee
aeaenoaiaaoue ca?oaaaeiua aoaeeoi?neea oe?iu, a oii /enea e naiua
e?oiiua (oae iacuaaaiay «aieueoay oanoa?ea», aiineaaenoaee noceaoayny
aei «aieueoie /aoaa?ee»). Iaeiaei iineieueeo ianooaau ?aaiou aoaeeoi?ia
ia?anoaee, oioy e auno?i, ii ieaaii, auaeaeaiea yoaiia ?acaeoey
ioa/anoaaiiiai aoaeeoa iau/ii i?iecaiaeeony ii ae?oaiio e?eoa?eth, a
eiaiii: ii iniiaiui ii?iaoeaiui aeoai, ?aaoee?othuei aoaeeoi?neoth
aeayoaeueiinoue. Iiyoiio /anoi auaeaeytho yoaiu: ia?aue – io
ca?iaeaeaiey aei i?eiyoey A?aiaiiuo i?aaee aoaeeoi?neie aeayoaeueiinoe a
?inneeneie Oaaea?aoeee, ooaa?aeaeaiiuo Oeacii I?aceaeaioa ?O io 22
aeaeaa?y 1993 a., aoi?ie – aei i?eiyoey Oaaea?aeueiiai caeiia «Ia
aoaeeoi?neie aeayoaeueiinoe» a 2001 a. e o?aoee – aeeyueeny ii ianoiyuaa
a?aiy.

Noaoenoeea i noauaeoao aoaeeoi?neie aeayoaeueiinoe a ?O ia 1 iiya?y 2007
a.:

Eeoeaicee ia i?aai inouanoaeaiey aoaeeoi?neie aeayoaeueiinoe –. anaai7,6
oun.

a oii /enea:

o aoaeeoi?neeo i?aaiecaoeee – 6,6 oun.

o eiaeeaeaeoaeueiuo aoaeeoi?ia 1,0 oun.

Eaaeeoeeaoeeiiiua aooanoaou aoaeeoi?a – anaai 37,3 oun.

a oii /enea:

ii iauaio aoaeeoo 34,8 oun.

ii aaieianeiio aoaeeoo 1,1 oun.

ii aoaeeoo ae?ae, aiaathaeaeaoiuo oiiaeia

e eiaanoeoeeiiiuo einoeoooia 0,8 oun.

ii aoaeeoo no?aoiaueeia 0,6 oun.

Eiieo?aioeey a aoaeeoa

Iniiaiua /a?ou niaa?oaiiie eiieo?aioeee – aieueoia /enei iacaaeneiuo
i?iaeaaoeia e iieoiaoaeae eaeiai-eeai i?iaeoeoa eee oneoae (oae
iacuaaaiua aoiiece?iaaiiua i?iaeaaoeu e iieoiaoaee),
iaaeeooa?aioee?iaaiiue – o.a. noaiaea?oiue – oa?aeoa? yoiai i?iaeoeoa,
eiaaea ea/anoai iineaaeiaai o anao i?iaeaaoeia iaeeiaeiai. E?iia oiai, a
iineaaeiaa a?aiy aeiaaaeyaony oneiaea neiiao?e/iinoe eioi?iaoeee i
i?iaeoeoa: iieoiaoaeue iaeaaeaao oaeeie aea ciaieyie i ea/anoaa
i?iaeoeoa – a ia iaiueoeie, – /oi e i?iaeaaaoe (ni., iai?eia? [148, n.
40-42]). Anee oioy au iaeii ec /aou?ao yoeo oneiaee ia auiieiyaony,
eiaao ianoi ianiaa?oaiiay eiieo?aioeey. ?aaeueiie aeecie i?enoua eiaiii
iia [149, n. 122].

?acoeueoao aoaeeoi?neie i?iaa?ee yaeyaony a yoii niunea
iaeiaeeooa?aioee?iaaiiui i?iaeoeoii. Nouanoaoao iyoue
noaiaea?oece?iaaiiuo aeaeia aoaeeoi?neiai caeeth/aiey, i?e/ai ana,
aaconeiaii, iieiaeeoaeueiua caeeth/aiey ii niaea?aeaieth i?aeoe/anee
iaeeiaeiau, a n?aaee eaaeaeiai ec inoaeueiuo aeaeia eiathony ?acee/ey a
/anoe iioeaaoeee (iai?eia?, iaiai?ee a oneiaii iieiaeeoaeueiii
caeeth/aiee), eioi?ua iinyo aoi?inoaiaiiue oa?aeoa? ii n?aaiaieth n
naiei oaeoii auaea/e oaeiai caeeth/aiey. Aa?iyoiinoe ioeaie (neooaoeey,
eiaaea yeiiiie/aneiio noauaeoo aeieaeai auoue auaeai iaeei aeae
aoaeeoi?neiai caeeth/aiey, a aio auaeai iaeei ec /aou?ao ae?oaeo aeaeia)
aeey aoaeeoi?neeo i?aaiecaoeee ?aaiiai o?iaiy – iai?eia?, eiino?aiiuo
oe?i e e?oiiuo ioa/anoaaiiuo – i?eia?ii iaeeiaeiau. Iniaaiii, anee
o/anoue, /oi a ia?aoth i/a?aaeue caeanue aaaeia aa?iyoiinoue auaea/e
iieiaeeoaeueiiai aoaeeoi?neiai caeeth/aiey- aaconeiaiiai eee oneiaiiai,
– eiaaea ia naiii aeaea aooaaeoa?neay io/aoiinoue a nouanoaaiiuo
ioiioaieyo iaaeinoiaa?ia.

A i?iaeoeoeeth aoaeeoa aoiaeeo e eioi?iaoeey (io/ao) aoaeeoi?a
?oeiaiaenoao i?iaa?yaiiai yeiiiie/aneiai noauaeoa, eioi?ay o ?aciuo
aoaeeoi?neeo i?aaiecaoeee iiaeao ?acee/aoueny ii ea/anoao, ii yoi
aeieoiaio aoi?inoaiaiiue ii n?aaiaieth n aoaeeoi?neei caeeth/aieai, a
oa?aeoa? e ?aca?in aai ea/anoaa aeey eiino?aiiuo aoaeeoi?neeo oe?i e
e?oiiuo ioa/anoaaiiuo ioiineoaeueii iaaaeee. Ii-aeaeeiiio, iau/ii
aiaeiae/ia neooaoeey e n ?aeiiaiaeaoeeyie ii oeo/oaieth aaaeaiey
aooaaeoa?neiai o/aoa, ia aioaaeoeie a eioi?iaoeeth (io/ao) aoaeeoi?a. A
iiiyoea ea/anoaa i?iaeoeoa aoaeeoi?neie i?iaa?ee, aaconeiaii, aoiaeeo e
ooaii aoaeeoi?neie i?aaiecaoeee ia aoaeeoi?neii caeeth/aiee: iieo/eoue
e?aaeeo a iaaeaeoia?iaeiuo i?aaiecaoeeyo yeiiiie/aneiio noauaeoo
ai?acaei eaa/a, eiaaea iieiaeeoaeueiia caeeth/aiea i aeinoiaa?iinoe aai
aooaaeoa?neie io/aoiinoe aeaea iaeia ec oe?i «aieueoie /aoaa?ee» iaaeaee
iaeiecaanoiay ?inneeneay. Iaeiaei e caeanue e?oiiua ioa/anoaaiiua oe?iu
nie?auatho naie io?ua io «aieueoie /aoaa?ee», aea e e?iia iineaaeiae a
iaoae no?aia aeaenoaotho e ae?oaea eiino?aiiua aoaeeoi?neea oe?iu.

Iaania/aiea oeeaeeeciaaiiie eiieo?aioeee a aoaeeoa e aa aeecinoue e
niaa?oaiiie naeaeaao eceeoiei ianooaaiia ainoaea?noaaiiia ?aaoee?iaaiea
oa?eoia e oeai ia aoaeeoi?neea oneoae, iineieueeo a yoeo oneiaeyo aoaeao
yooaeoeaii ?aaioaoue «iaaeaeeiay ?oea ?uiea». Aeaei a oii, /oi a
oneiaeyo niaa?oaiiie eiieo?aioeee eee oi?ioaai i?eaeeaeaiey e iae oeaiu
ia i?iaeoeoeeth onoaiaaeeaathony ia o?iaia oaoiieiae/anee ii?aaaeaiiie
naaanoieiinoe iethn n?aaeiyy i?eaueue; yoio oaeo e iaoaieci oaeiai
onoaiiaeaiey oi?ioi ciaeii ioa/anoaaiiui niaoeeaeenoai ec iieeoyeiiiiee.
Iiyoiio iaoeaeaniia?acii ii?iaoeaiuie aeieoiaioaie onoaiaaeeaaoue,
iai?eia?, aa?oiee i?aaeae /aniauo noaaie ca aoaeeo (a ii?yaeea iau/iie
ai?ueau n iiiiiieeciii) eee ieaeiee eo i?aaeae (a ii?yaeea ai?ueau n
aoaeeoi?neei aeaiieiaii – a aoaeeoa iin?aaenoaii aeiaiai?aiiinoe
i?iecaiaeeoaey oneoae n eeeaioii eaaei iaieoe yoi ia?aie/aiea – oioy au
/a?ac iaieioee?iaaiea a?aiaiai i?iaa?ee).

Niioiioaiea «oeaia-ea/anoai» a aoaeeoa

Ae?oaie oaeie iaeienneaaeiaaiiie i?iaeaiie yaeyaony niioiioaiea
«oeaia-ea/anoai» a aoaeeoa e aai eniieueciaaiea i?e i?eiyoee ?acee/iuo
oi?aaeai/aneeo ?aoaiee. A ?uii/iie yeiiiieea a io?aneyo n aeiaieueii
aeanoeie eiieo?aioeeae iaaeaeo i?iecaiaeeoaeyie oiaa?ia eee oneoa (a
oaeeo io?aneae o no?ai, eioaa?e?iaaiiuo ionoue aeaaea /anoe/ii a
ie?iaoth yeiiiieeo, aieueoeinoai e aoaeeo a eo /enea) oeaia e ea/anoai
i?iaeoeoeee yaeythony aeaoiy aa aaaeiaeoeie oa?aeoa?enoeeaie,
ii?aaeaeythueie oaoiieiaeth i?iecaiaenoaa, aai i?aaiecaoeeth, nenoaio
nauoa aai i?iaeoeoeee aea e aiiaua ana aai noi?iiu.

Nooue yoie i?iaeaiu aeaaiui ia?acii caeeth/aaony a iaoiaeaeaiee
eiii?iienna iaaeaeo eciaiaieyie a ea/anoaa oiaa?a e eciaiaieyie a aai
oeaia (oi/iaa auei au aiai?eoue i aai naaanoieiinoe, ii oa?ieiieiaey
onoiyeanue). Ia?ii?eyoey, aucuaathuea n?aco iaa eciaiaiey, i?eieiathony
iau/ii a aeaoo neo/ayo: iaaieueoia oooaeoaiea ea/anoaa oiaa?a (eee
oneoae) nii?iaiaeaeaaony cia/eoaeueiui oiaiueoaieai aai naaanoieiinoe
eee iacia/eoaeueiia oaaee/aiea aai naaanoieiinoe nii?iaiaeaeaaony
aieueoei oeo/oaieai aai ea/anoaa. Iaa yoe neo/ay eiatho ianoi e a
aoaeeoa.

Caiaia nieioiiai iaaethaeaiey i?e i?iaa?ea ?acee/iuo n/aoia e iia?aoeee
auai?i/iui eeethno?e?oao ia?aue neo/ae; i?e ei??aeoiii eniieueciaaiee
auai?i/iiai iaoiaea a aoaeeoa (iiae?iaii ?a/ue iieaeao ia yoii a ?acae.
5.4) ?ene iaiaia?oaeaiey aic?anoaao e?aeia iacia/eoaeueii, caoi cao?aou
a?aiaie ia ?aaioo n i?iaa?yaiui o/anoeii o/aoa ?acei oiaiueoathony,
iineieueeo iau/ii auai?ea ieacuaaaony ai iiiai ?ac iaiueoa enoiaeiie
aaia?aeueiie niaieoiiinoe. Ae?oaie i?eia? oaeiai ?iaea – oaaee/aiea
o?iaiy nouanoaaiiinoe (aeiionoei, ii n?aaiaieth n i?eiyoui a
i?ioeiaiaeiae i?iaa?ea o yoiai aea aoaee?oaiiai eeoea). O?aoee i?eia? –
eco/aiea nenoaiu aioo?aiiaai eiio?iey eeeaioa. Anee ieaaeaony, /oi yoa
nenoaia aeinoaoi/ii iaaeaaeia, oi iiaeii iieoe ia na?ueaciia oi?iuaiea
aoaeeoi?neie i?iaa?ee, o.a. nyeiiiieoue ?ano?nu e cia/eoaeueii nieceoue
naaanoieiinoue i?iaa?ee. Ea/anoai aoaeeoi?neie i?iaa?ee oooaeoeony i?e
yoii iacia/eoaeueii, iineieueeo i?e iaaeaaeiie nenoaia aioo?aiiaai
eiio?iey nouanoaaiiua eneaaeaiey aooaaeoa?neie io/aoiinoe iaeiaa?iyoiu,
a oi?iuaiea i?iaa?ee, naycaiiia n oiaiueoaieai eiee/anoaa aoaeeoi?neeo
i?ioeaaeo? ii nouanoao eee n eo iaeaa/aieai, ia aaciaeyaeiia, ii
i?iaeoiaiiia.

Oaia?ue i?eia?u aoi?iai neo/ay. Oe?ieia eniieueciaaiea aiaeeoe/aneeo
i?ioeaaeo?, iaiai?io, oaaee/eaaao eniieuecoaiua i?e aoaeeoi?neie
i?iaa?ea ?ano?nu, a neaaeiaaoaeueii, e aa naaanoieiinoue (a
i?aaeiieiaeaiee, /oi ae?oaea aoaeeoi?neea i?ioeaaeo?u ia aoaeoo
nie?auaiu). Iaeiaei yoi iicaieyao cia/eoaeueii iiauneoue ea/anoai
i?iaa?ee, iineieueeo aiaeeoe/aneea i?ioeaaeo?u yaeythony aeaenoaaiiui
n?aaenoaii iaia?oaeaiey nouanoaaiiuo eneaaeaiee aooaaeoa?neie
io/aoiinoe. Niaeanii [46, n. 122] a iaeiii ianeaaeiaaiee aiaeeoe/aneea
i?ioeaaeo?u iiiiaee auyaeoue 27,1% anao eneaaeaiee aooaaeoa?neie
io/aoiinoe; anee aea o?aeoiaaoue eo ?anoe?eoaeueii (aeeth/ay a ieo
aeeneonnee n ia?niiaeii, aaaeue i?iniio? aooaaeoa?neie io/aoiinoe e
o.i.), oi yoa oeeo?a aic?anoaao aei 45,6%. I?eaea/aiea yenia?oa e
o/anoeth a aoaeeoi?neie i?iaa?ea oaeaea iiauoaao aa ea/anoai, ii e
oaaee/eaaao naaanoieiinoue aa. Iiaeeeth/aiea aua iaeiiai eee ianeieueeeo
eaaeeoeoee?iaaiiuo aoaeeoi?ia e i?iaa?ea iaeiaai eeeaioa oiaiueoaao ?ene
iaiaia?oaeaiey e oai naiui iiauoaao ea/anoai i?iaa?ee. Iiaeii i?eaanoe
aua e ae?oaea i?eia?u. N yoeo iiceoeee iiaeii ?anniao?eaaoue
ieaie?iaaiea aoaeeoa, aai aeieoiaioe?iaaiea e iiiaea ae?oaea i?eaiu e
iaoiaeu aoaeeoi?neie i?iaa?ee.

(Eae iaeioi?oth yecioeeo iiaeii ioiaoeoue e ia?ii?eyoey, i?eaiaeyuea
iaeiia?aiaiii e e iiauoaieth ea/anoaa i?iaa?ee e e nieaeaieth aa
naaanoieiinoe. Iai?eia?, a?aiioiay eiiiuethoa?ecaoeey aoaeeoa, iiauoaiea
eaaeeoeeaoeee aoaeeoi?ia a nieeaeiuo o/aaii-iaoiaee/aneeo oeaio?ao.
Aeaaea anee o/anoue cao?aou ia yoe ia?ii?eyoey e ?acianoe eo /a?ac
iaoaieci aii?oecaoeee ia i?iaiaeeiua oe?iie i?iaa?ee, oi nei?aa anaai
ieaaeaony, /oi cao?aou ii ioaeaeueiui i?iaa?eai oiaiueoaony, a ea/anoai
aoaeeoa aic?anoao.)

Niioiioaiea «oeaia-ea/anoai», ai-ia?auo, yaeyaony eino?oiaioii n?aaiaiey
?acee/iuo oiaa?ia eee oneoa. Oaeei ia?acii, iieueciaaoaee iinoiyiii
n?aaieaatho eiino?aiiua e ioa/anoaaiiua eaaeiaua aaoiiiaeee, oneoae
ca?oaaaeiuo e ioa/anoaaiiuo oe?i. Ia iaiaa aaaeii, /oi yoi oaeaea
eino?oiaio auai?a ?aoaiey, iniaaiii a oao /anouo neo/ayo, eiaaea aeaoue
noieiinoioth eioa?i?aoaoeeth eciaiaiey ea/anoaa oiaa?ia eee oneoa
cao?oaeieoaeueii. Ii yoio eino?oiaio yaeyaony, oae neacaoue, eieaeueiui.
Ii iaoeaeai ia aaoiiiiiua, i?aeoe/anee ?ac?iciaiiua iiiuoee oeo/oaiey
aoaeeoi?neie i?iaa?ee. Iai?eia?, eciaiaiea iieeoeee aoaeeoi?neie oe?iu
i?e eniieueciaaiee auai?i/iiai iaoiaea (aeiionoei, eo?n ia aieaa
iauaiiua auai?ee) iiauneo ea/anoai aoaeeoi?neie i?iaa?ee
aacioiineoaeueii e iieeoeea oe?iu a iaeanoe i?eiaiaiey aiaeeoe/aneeo
i?ioeaaeo?. A naith i/a?aaeue, eciaiaiey a iineaaeiae iiaeii
i?iaiaeeoue, ia neeueii i?eaeaeay e ?anniio?aieth aiia?ao
nouanoaaiiinoe. E o.ae. Nayce iaaeaeo yoeie eino?oiaioaie eeai iao
aiiaua, eeai – /oi, ii-aeaeeiiio, /aua – iia aeinoaoi/ii neaaay.

Aiaoiee e aioo?aiiee eiio?ieue ea/anoaa a aoaeeoa

A ianoiyuaa a?aiy aieueoia aieiaiea i?aaiia eae ainoaea?noaaiiiai oae e
iauanoaaiiiai ?aaoee?iaaiey aoaeeoi?neie aeayoaeueiinoe i?eeiaaii e
i?iaeaia aa eiio?iey. Oi?iaeueii eiio?ieue aoaeeoi?neie aeayoaeueiinoe
aeeth/aao a naay eiio?ieue aa ea/anoaa, eiio?ieue ca auiieiaieai
aeecei?iaenoaaiiuo e eiouanoaaiiuo ia?aie/aiee i?e aa inouanoaeaiee,
noi?ioee?iaaiiuo a [8, no. 12, i. 1], eiio?ieue ca niaethaeaieai
eiioeaeaioeeaeueiinoe iieo/aiiie eioi?iaoeee, ca ei??aeoiinoueth
eiieo?aioiie ai?ueau e o.ae. Ii, eiia/ii, ii aieueoiio n/aoo eiio?ieue
aoaeeoi?neie aeayoaeueiinoe cae?o/eaaaony aie?oa eiio?iey aa ea/anoaa e
oieueei yoiio aniaeoo i?iaeaiu aoaeao iinayuai aeaiiue ?acaeae. I?e/ai
i?aeoe/anee iauai?eciaiii, /oi eiio?ieue ea/anoaa niioonoaothueo aoaeeoo
oneoa i?aaenoaaeyao niaie cia/eoaeueii iaiaa aeooaeueioth caaea/o,
iaaeaee eiio?ieue ea/anoaa nianoaaiii aoaeeoa, iineieueeo iie a ai?acaei
iaiueoae ia?a iinyo ioaee/iue oa?aeoa?, oae eae i?eaioe?iaaiu ia aieaa
oceee e aieaa iiaeaioiaeaiiue e?oa iieueciaaoaeae. Iiyoiio a aeaiiii
?acaeaea ?a/ue iieaeao a iniiaiii i eiio?iea ea/anoaa i?iaaaeaiey
aoaeeoi?neeo i?iaa?ie.

N iiceoeee oa?ieiieiaee iiaeii aiai?eoue i aioo?aiiai e aiaoiai eiio?iea
aoaeeoi?neie aeayoaeueiinoe. Aioo?aiiee eiio?ieue ia?aie/eaaaony o?iaiai
aoaeeoi?neie oe?iu e ia ioiineony e aoaeeoi?o – eiaeeaeaeoaeueiiio
i?aaei?eieiaoaeth: anee a ineoieiaee, ooaeiaeanoaaiiie eeoa?aoo?a e o.i.
iiaeii aiai?eoue i naiieiio?iea (eae a iiiaio niaa?oaiey eaeeo-eeai
aeaenoaee, oae e nionoy iaeioi?ia a?aiy – a ii?yaeea eo naiiaiaeeca n
iineaaeothueie auaiaeaie), oi a yeiiiieea aeaenoaey e eiio?ieue ca ieie
aeieaeiu, eae i?aaeei, inouanoaeyoueny ?acee/iuie oece/aneeie eeoeaie
eee i?aaiecaoeeiiiuie no?oeoo?aie. Eiio?ieue ia o?iaia iauanoaaiiuo
aoaeeoi?neeo iauaaeeiaiee e ainoaea?noaaiiuo i?aaiia ?aaoee?iaaiey
aoaeeoi?neie aeayoaeueiinoe yaeyaony ii ioiioaieth e aoaeeoi?neei
i?aaiecaoeeyi e aoaeeoi?ai – eiaeeaeaeoaeueiui i?aaei?eieiaoaeyi aiaoiei
eiio?ieai; nthaea aea iiaeii ioianoe eiio?ieue ni noi?iiu aieiaiie
no?oeoo?u iaeioi?ie aoaeeoi?neie naoe ca aeayoaeueiinoueth aoiaeyueo a
iaa ionoue aeaaea oi?iaeueii naiinoiyoaeueiuo aoaeeoi?neeo oe?i.

Ea/anoai ?aaiou oe?iu a oeaeii:

Iaee/ea aioo?aiieo noaiaea?oia e i?ioeaaeo? iaania/aiey ea/anoaa

I?ioeaaeo?u iaania/aiey ea/anoaa aeieaeiu auoue eceiaeaiu ai aioo?aiieo
aeieoiaioao eee aioo?aiieo noaiaea?oao aoaeeoi?neie oe?iu. Iau/ii a
oiaea i?iaaaeaiey i?iaa?ie ea/anoaa a niioaaonoaee n INA eiaiii
aioo?aiiea ?aaeaiaioe?othuea aeieoiaiou iiaeeaaeao i?iaa?ea, i?e/ai ii
eaaeaeiio i?eaaaeaiiiio ieaea iiae?acaeaeo aeaiiie noaouee (“Neaaeiaaiea
yoe/aneei noaiaea?oai. Iacaaeneiinoue, /anoiinoue, iauaeoeaiinoue”,
“?aaioa n ia?niiaeii” e i?.) aeieaeai nouanoaiaaoue aeieoiaio, a eioi?ii
iienaiu o?aaiaaiey e niioaaonoaothuei i?ioeaaeo?ai, eeai ?acaeae a
iaiauathuai aeieoiaioa, eeai ianeieueei niioaaonoaothueo aeieoiaioia.

Neaaeiaaiea yoe/aneei noaiaea?oai

Iniiaiui i?eaioe?ii iiaeao neoaeeoue Eiaeaen yoeee Iaaeaeoia?iaeiie
oaaea?aoeee aooaaeoa?ia*(12). O ian a no?aia ?yae i?ioanneiiaeueiuo
iauaaeeiaiee i?eiyee naie yoe/aneea eiaeaenu, iai?eia?, Aoaeeoi?neay
iaeaoa ?innee (AI?)*(13), ?inneeneay eieeaaey aoaeeoi?ia (?EA)*(14) e
Einoeooo i?ioanneiiaeueiuo aooaaeoa?ia ?innee (EIA)*(15). E n/anoueth,
ana yoe yoe/aneea eiaeaenu iiaeaioiaeaiu ia iniiaa iaaeaeoia?iaeiiai
eiaeaena (eiaeaen EIA aieaa aeecie e iaaeaeoia?iaeiiio, eiaeaen AI?
i?aaenoaaeyao niaie aai aieaa nie?auaiiue aa?eaio).

Yoe/aneee eiaeaen – aeaoaeece?iaaiiue aeieoiaio, a eioi?ii inaauaaony
oe?ieee e?oa aii?inia. ?acoiaaony, i?iaa?ythueo a ia?aoth i/a?aaeue
eioa?anoao ?aaeueiia niaethaeaiea aoaeeoi?aie oaeeo i?eioeeiia, eae
iacaaeneiinoue, /anoiinoue e iauaeoeaiinoue. Iu oaea aiai?eee, /oi
oeaeue aoaeeoa – iiaeoaa?aeaeaiea aeinoiaa?iinoe aooaaeoa?neie
io/aoiinoe iacaaeneiuie eaaeeoeoee?iaaiiuie niaoeeaeenoaie. Anee ethaee,
iiaeienaaoea aoaeeoi?neia caeeth/aiea, niciaoaeueii eneaaeatho enoeio,
iaoiaeyony iiae aeeyieai ?iaenoaaiiuo naycae, aiyony iioa?youe eeeaioa
eee enii?oeoue oi?ioea ioiioaiey, oi niioaaonoaothuea eoiaiaua iaoa?eaeu
aoaeeoa, nei?aa anaai, iioa?ytho oeaiiinoue aeey iieueciaaoaeae
aooaaeoa?neie io/aoiinoe. A yoii neo/aa iiaeii e ia i?iaiaeeoue aoaeeo –
yoi aoaeao ionoay o?aoa a?aiaie e n?aaenoa.

Iacaaeneiinoue, /anoiinoue, iauaeoeaiinoue

Iiaeii ii?aeiiaiaeiaaoue ?ac?aaioaoue niaoeeaeueiue aeaie eee aii?iniee,
i?e iiiiue eioi?iai iiaeii auyaeoue ionoonoaea o aoaeeoi?a,
o/anoaothuaai a i?iaa?ea, ?iaenoaaiiuo naycae n ?oeiaiaeeoaeyie
i?iaa?yaiie i?aaiecaoeee, oeiainiaiai eioa?ana a yoie i?aaiecaoeee,
oaeoia iiaeaioiaee io/aoiinoe, eioi?oth iaaeeaaeeo iiaeoaa?aeeoue a
oiaea aoaeeoa, e i?. Oaeie aeaie aeieaeai auoue caiieiai e iiaeienai
anaie /eaiaie a?eaaaeu aoaeeoi?ia, e aai iaaeeaaeeo iiaeoeoue a
niioaaonoaothuai ?acaeaea aoaeeoi?neiai oaeea. Iiyoiio a oiaea i?iaa?ee
ea/anoaa aoaeeoa i?iaa?ythuei iaaeeaaeeo oaaaeeoueny a iaee/ee oaeiai
aeaiea, iaee/ee e iiaeeeiiinoe niioaaonoaothueo iiaeienae.

?aaioa n ia?niiaeii. Iaei ia?niiaea. I?ioanneiiaeueiia ?acaeoea.
I?iaeaeaeaiea ii neoaeaa. ?aaioa n eeeaioaie

?inneeneee ?uiie aoaeeoi?neeo oneoa a ianoiyuaa a?aiy i/aiue iiaeaeaeai:
aoaeeoi?neea oe?iu aaaeoo aeoeaioth ia?eaoeiaiaoth iieeoeeo a ioiioaiee
iiauo eeeaioia, eeeaiou i?iaotho ?aaioaoue n ?aciuie aoaeeoi?neeie
i?aaiecaoeeyie. Oaeei ia?acii, a iauai iauaia oneoa, ieacuaaaiuo aeaiiui
aoaeeoi?ii, aeiey ia?ae/iuo eeeaioia iau/ii aanueia aaeeea. Oai ia
iaiaa, aoaeeoi?neea noaiaea?ou e yoe/aneea ii?iu o?aaotho, /oiau
aoaeeoi?u auee ?acai?/eau, auae?ay iiauo eeeaioia. Aeaei a oii, /oi
aeaaea anee aaoi?eoaoiay aoaeeoi?neay oe?ia aua ia aeaea yeiiiie/aneiio
noauaeoo aoaeeoi?neiai caeeth/aiey, a eeoue niaeaneeanue ia/aoue n iei
?aaioo, yoi oaea ?anniao?eaaaony eae ii?aaeaeaiiue e?aaeeo aeiaa?ey
oaeiio yeiiiie/aneiio noauaeoo. Icia/aao yoi e oi, /oi oaea naycaa naia
eiy n yeiiiie/aneei noauaeoii, eiathuei aeo?ioth ?aiooaoeeth a aeciana,
aoaeeoi? ?eneoao iiaeii/eoue e naith nianoaaiioth ?aiooaoeeth.

Ea/anoai i?iaaaeaiey eiie?aoiie aoaeeoi?neie i?iaa?ee:

Ieaie?iaaiea

Aeey /aoeiai e yooaeoeaiiai auiieiaiey ?aaiou aoaeeoi?neea i?iaa?ee
o?aaoaony ieaie?iaaoue. Aoaeeoi?neea i?aaiecaoeee aeieaeiu ?ac?aaioaoue
oeiiaua aeaiee ?aai/eo aeieoiaioia aeey iiaeaioiaee ieaiia ?aaiou,
i?ia?aii aoaeeoa (eae aeaieia, oae e oeiiauo ia?a/iae aoaeeoi?neeo
i?ioeaaeo? ii i?iaa?ea ?acee/iuo ?acaeaeia o/aoa e io/aoiinoe),
?ani?aaeaeaiey iaycaiiinoae nio?oaeieeia, eco/aiey iniaaiiinoae
aeayoaeueiinoe eeeaioa, ii?aaeaeaiey o?iaiy nouanoaaiiinoe e i?., a
oaeaea aioo?eoe?iaiiua ?aaeaiaioe?othuea aeieoiaiou, a eioi?uo
iienuaathony ii?yaeie aeaenoaee niaoeeaeenoia ia yoaia ieaie?iaaiey e
niaea?aeauea o?aaiaaiey ii caiieiaieth niioaaonoaothueo aeaieia.

Eioi?iaoeeiiiia iaania/aiea ?aaiou aoaeeoi?ia

A aoaeeoi?neeo oe?iao aeieaeia auoue ?ac?aaioaia aioo?aiiyy nenoaia
eioi?iaoeeiiiie iiaeaea?aeee e eiinoeueoe?iaaiey naieo nio?oaeieeia

Aeieoiaioe?iaaiea aoaeeoa

Aeieoiaioe?iaaiea yaeyaony aaaeiaeoae noi?iiie aoaeeoa. ?aai/ea
aeieoiaiou iicaieytho a?aiioii ioeaieoue ?aaioo eniieieoaeae, nio?aiyoue
eioi?iaoeeth aeey ianoaeaeaiey aiineaaenoaee aiciiaeiuo i?aoaicee
eeeaioa, eiio?iee?iaaoue ea/anoai aoaeeoa e, iaeiiaoe, eiaoue
aeieoiaioaeueiia iiaeoaa?aeaeaiea oiai, /oi aoaeeo i?iaiaeeeny eae
oaeiaie.

Eco/aiea e ioeaiea nenoaiu aioo?aiiaai eiio?iey eeeaioa

A oiaea aoaeeoa neaaeoao eco/eoue, iienaoue e ioeaieoue iaaeaaeiinoue
nenoai aooaaeoa?neiai o/aoa e aioo?aiiaai eiio?iey i?iaa?yaiiai
yeiiiie/aneiai noauaeoa. Aeaiiiio aii?ino iinayuaiu INA*(29) e
niioaaonoaothuaa ?inneeneia i?aaeei (noaiaea?o) aoaeeoi?neie
aeayoaeueiinoe*(30). A aoaeeoi?neie i?aaiecaoeee aeieaeiu auoue
?ac?aaioaiu aeaiee, aii?inieee e i?eaiu aeey eco/aiey e ioeaiee nenoaiu
aioo?aiiaai eiio?iey e ioaeaeueiuo aa yeaiaioia. Yoe oeiiaua aeaiee e
aii?inieee, a oaeaea aioo?eoe?iaiiua eino?oeoeee, noaiaea?ou,
iaoiaee/aneea oeacaiey iiaoo auoue ?anniio?aiu a oiaea aiaoiae i?iaa?ee
ea/anoaa aoaeeoa.

Nai? aoaeeoi?neeo aeieacaoaeuenoa

?inneeneia i?aaeei (noaiaea?o) aoaeeoi?neie aeayoaeueiinoe, iinayuaiiia
aoaeeoi?neei aeieacaoaeuenoaai*(33), eiaao nouanoaaiiua ioee/ey io
INA*(34). Iiyoiio iiaeii ianoiyoaeueii ?aeiiaiaeiaaoue ?inneeneei
aoaeeoi?ai eniieueciaaoue a iianaaeiaaiie ?aaioa e i?e iiaeaioiaea
aioo?eoe?iaiiuo ?aaeaiaioe?othueo aeieoiaioia ia oieueei ?inneeneee, ii
e aieaa iieiue e eiioeaiooaeueii aieaa i?aaeeueiue iaaeaeoia?iaeiue
aeieoiaio.

Aeaenoaey a neo/aa iaia?oaeaiey eneaaeaiee aooaaeoa?neie io/aoiinoe

Oeaeueth aoaeeoa yaeyaony au?aaeaiea iiaiey i aeinoiaa?iinoe
aooaaeoa?neie io/aoiinoe. Oaeay iinoaiiaea aii?ina i?aaeiieaaaao, /oi a
iaeioi?uo neo/ayo io/aoiinoue iiaeao ieacaoueny iaaeinoiaa?iie. Aieaa
oiai, iaeuecy eneeth/aoue aa?iyoiinoue oiai, /oi ?oeiaiaeeoaee
yeiiiie/aneiai noauaeoa, aooaaeoa?neea ?aaioieee, eiua nio?oaeieee
iiiuoathony n eaeeie-eeai oeaeyie aianoe oiuoeaiiua eneaaeaiey a o/ao e
io/aoiinoue.

I?iaa?ea niauoee iinea io/aoiie aeaou

A niioaaonoaee n o?aaiaaieyie INA*(49) e ?inneeneiai i?aaeea
(noaiaea?oa) aoaeeoi?neie aeayoaeueiinoe*(50) aoaeeoi?neay oe?ia iaycaia
i?iaanoe iaci?ioth i?iaa?eo oicyenoaaiiuo iia?aoeee yeiiiie/aneiai
noauaeoa ca ia?eiae, neaaeothuee ca io/aoiui, aieioue aei aeaou
caaa?oaiey aoaeeoi?neie i?iaa?ee (iai?eia?, n yiaa?y ii oaa?aeue eee
ia?o neaaeothuaai aiaea). Iineieueeo IAO 7/98 auei i?eiyoi n?aaieoaeueii
iaaeaaii e ia ana aooaaeoa?neea ?aaioieee a?aiioii aai i?eiaiytho,
i?iaa?ea aai niaethaeaiey (auyaeaieth niauoee iinea io/aoiie aeaou e
a?aiioiiio eo ioi?ieaieth a io/aoiinoe) neaaeoao oaeaeeoue iniaia
aieiaiea.

Aoaeeoi?neie oe?ia ioaeii ?ac?aaioaoue aioo?aiiea ?aaeaiaioe?othuea
aeieoiaiou, oeiiaua aii?inieee e aeaiee, iinayuaiiua i?iaa?ea iaee/ey e
i?aaeeueiiai io?aaeaiey a io/aoiinoe eeeaioa niauoee iinea io/aoiie
aeaou.

I?iaa?ea auiieiaiey i?eioeeia iai?a?uaiinoe aeayoaeueiinoe

O?aaiaaiea i?iaa?ee a oiaea aoaeeoa niaethaeaiey i?eioeeia iai?a?uaiinoe
aeayoaeueiinoe niaea?aeeony a INA*(51) e ?inneeneii i?aaeea (noaiaea?oa)
aoaeeoi?neie aeayoaeueiinoe*(52). Ia?ooaiey aeaiiiai o?aaiaaiey eee
niiiaiey a aai i?eiaieiinoe aeieaeiu a iaycaoaeueiii ii?yaeea
io?aaeaoueny a aoaeeoi?neii caeeth/aiee ii aeaiiiio eeeaioo*(53).

Aoaeeoi?neie oe?ia neaaeoao ?ac?aaioaoue aioo?aiiea ?aaeaiaioe?othuea
aeieoiaiou (eino?oeoeee, iaoiaeeee), oeiiaua aii?inieee e aeaiee,
iinayuaiiua i?iaa?ea auiieiaiey yeiiiie/aneei noauaeoii i?eioeeia
iai?a?uaiinoe aeayoaeueiinoe.

I?iaa?ea ?acoeueoaoia auiieiaiiie ?aaiou

A oiaea aoaeeoa ?aaioa, auiieiaiiay eaaeaeui nio?oaeieeii, aeieaeia
i?iaa?youeny noa?oei ii aeieaeiinoe nio?oaeieeii. Oae, noa?oea aoaeeoi?u
aeieaeiu i?iaa?youe ?aaioo iiae/eiaiiuo ei aoaeeoi?ia, annenoaioia e
noaaea?ia, ?oeiaiaeeoaeue aoaeeoi?neie i?iaa?ee – iiae/eiaiiuo aio
noa?oeo aoaeeoi?ia e ae?.

A oiaea i?iaa?ee ?acoeueoaoia auiieiaiiie ?aaiou i?iaa?ythuei neaaeoao
oaaaeeoueny a oii, /oi:

aoaeeoi?neea oanou e i?ioeaaeo?u i?eiaiythony iaaeeaaeauei ia?acii e
niaoeeaeenoaie niioaaonoaothuaai o?iaiy;

oiicaeeth/aiey e auaiaeu aoaeeoi?ia iniiaaiu ia iauaeoeaiie ioeaiea anao
eco/aiiuo oaeoia;

ooaa?aeaeaiey e iiaiey, io?aaeaiiua a aoaeeoi?neii caeeth/aiee,
iiaeoaa?aeaeathony eioi?iaoeeae, iieo/aiiie eee iaia?oaeaiiie a oiaea
aoaeeoa;

i?aeoe/aneay ?aaioa ii aoaeeoo e iiaeaioiaea eoiaiauo aeieoiaioia
i?iaaaeaiu a niioaaonoaee ni noaiaea?oaie.

Ioeaiea yooaeoeaiinoe aeayoaeueiinoe aoaeeoi?ia

Yooaeo io niaa?oainoaiaaiey ia?aaioee yeiiiie/aneie eioi?iaoeee
o?aaeeoeeiiii iiae?acaeaeyaony ia i?yiie e einaaiiue; ia?aue aicieeaao a
noa?a naiie ia?aaioee e naycai a iniiaiii n eciaiaieai aa naaanoieiinoe,
einaaiiue yooaeo (EY) – ca i?aaeaeaie yoie noa?u, o iieueciaaoaeae
ia?aaioaiiie eioi?iaoeee (a neo/aa aoaeeoa – o aai iieueciaaoaeae). Yoe
i?aaenoaaeaiey iiaeii iaiaueoue io niaa?oainoaiaaiey ia?aaioee
yeiiiie/aneie eioi?iaoeee ia ethaoth ae?oaoth eioi?iaoeeth e aeaeaa – ia
ethaia oicyenoaaiiia ia?ii?eyoea; i?yiie yooaeo caeanue au?aaeaaony a
eciaiaiee naaanoieiinoe oaoiieiae/aneeo i?ioeannia, eioi?ia eiaao ianoi
ec-ca ?aaeecaoeee ia?ii?eyoey, EY – a eciaiaiee ooieoeeiie?iaaiey
nenoai, iio?aaeythueo i?iaeoeoeeth oeacaiiuo oaoiieiae/aneeo i?ioeannia.
*aua anaai ?anniao?eaathony i?yiie e einaaiiue yeiiiie/aneee yooaeou, ii
iiaeii aiai?eoue i nioeeaeueiie, yeieiae/aneie e o.ae. ninoaaeythueo
yoiai.

Ioeaiea i?yiiai yooaeoa iau/ii cia/eoaeueii neiaeiaa, iaaeaee ioeaiea
cao?ao, ii, eae i?aaeei, iia aiciiaeia; ioeaiea EY – yoi aua aieaa
neiaeiay i?iaeaia, eioi?oth oaeaaony ?aoeoue aeaeaei ia anaaaea.
Iniaaiii aeey ia?ii?eyoee, i?iaiaeeiuo a eio?ano?oeoo?iuo io?aneyo.
I?e/eiu yoiai iiiyoiu. Ai-ia?auo, ionoue ia ea/anoaaiiii o?iaia iaoaieci
niinianoaiaaiey nicaeaieth eiia/iiai i?iaeoeoa a ae?oaeo io?aneyo
iiiyoai, ii o?oaeii i?ineaaeeoue, a oai aieaa niiaeaee?iaaoue yoi
aeeyiea ia eiee/anoaaiiii o?iaia. Ai-aoi?uo, oaeeo ae?oaeo io?aneae
iau/ii iiiai. Yoi ioiineony e e aoaeeoo.

Aiaeiae/ia neooaoeey e n aoaeeoii. Aiaae?aiea aai a ianooaaao no?aiu
aoaeao icia/aoue cia/eoaeueiia ii n?aaiaieth n aaciaui aa?eaioii – oa
aea oaoiieiaey, ii aac iineaaeothuaai aoaeeoa – oaaee/aiea noieiinoe
ia?aaioee aooaaeoa?neie eioi?iaoeee eae ca n/ao cao?ao o?oaea aoaeeoi?ia
(a yoi aunieiiiea/eaaaiua niaoeeaeenou), oae e ca n/ao oaaee/aiey cao?ao
o?oaea aooaaeoa?ia, eioi?ua ciatho, /oi eo ?aaioa aoaeao iiaeaa?aiooa
aoaeeoi?neie i?iaa?ea (ni 100%-iie aa?iyoiinoueth a neo/ayo
iaycaoaeueiiai aoaeeoa e n aieaa eee iaiaa aunieie – a inoaeueiuo). Caoi
ea/anoai ia?aaioaiiie eioi?iaoeee – eae e a neo/aa aaoiiaoecaoeee
aooaaeoa?neiai o/aoa e i?. – iau/ii auoa, /oi iiaeao aueeoueny a
aieueoea cia/aiey EY. Iiyoiio iainiiaaiea aiaae?aiey aoaeeoa e
?aaeecaoeee ?acee/iuo ia?ii?eyoee a aai ?aieao eaaeeo a iaeanoe
einaaiiiai yooaeoa.

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