global forum on transparency and exchange of information for tax purposes: peer reviews : global...

7/31/2019 Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews : Global Forum on Tr

1/90

IAGHJA EGXTL GB ^XJB_[JXDBOV JBN DPO@JBIDGE FBEGXLJ^FGB EGX ^JP [TX[G_D_

[ddx Xdufdy Xd{gx~ [`jsd :Adija jbn Xditaj~gxv Exjldygxc

_JLGJ


2/90


3/90

Iaghja Egxtlgb ^xjbs{jxdbov

jbn Dpo`jbidge Fbegxlj~fgb egx jp

[tx{gsds [ddx Xdufdys=_jlgj 8;:8

[@J_D :

Go~ghdx 8;:8(xdeado~fbi ~`d adija jbn xditaj~gxv exjldygxc

js j~ Mtav 8;:8&


4/90

^`fs ygxc fs {thafs`dn gb ~`d xds{gbsfhfaf~v ge ~`d _doxd~jxv,Idbdxja ge ~`dGDON" ^`d g{fbfgbs dp{xdssdn jbn jxitldb~s dl{agvdn `dxdfb ng bg~bdodssjxfav xdeado~ ~`d geefofja ufdys ge ~`d GDON gx ge ~`d igudxbldb~s ge f~sldlhdx ogtb~xfds gx ~`gsd ge ~`d Iaghja Egxtl gb ^xjbs{jxdbov jbn Dpo`jbidge Fbegxlj~fgb egx jp [tx{gsds"

^`fs ngotldb~ jbn jbv lj{ fboatndn dxdfb jxd yf~`gt~ {xdmtnfod ~g ~`d s~j~tsge gx sgudxdfib~v gudx jbv ~dxxf~gxv! ~g ~`d ndaflf~j~fgb ge fb~dxbj~fgbja exgb~fdxsjbn hgtbnjxfds jbn ~g ~`d bjld ge jbv ~dxxf~gxv! of~v gx jxdj"

F_HB 690,68,5>,:0:99,6 ({xfb~&F_HB 690,68,5>,:0:08,? ([NE&

_dxfds= Iaghja Egxtl gb ^xjbs{jxdbov jbn Dpo`jbid ge Fbegxlj~fgb egx ^jp [tx{gsds [ddx XdufdysF__B 88:6,>50: ({xfb~&F__B 88:6,>56P (gbafbd&

Ogxxfidbnj ~g GDON {thafoj~fgbs ljv hd egtbn gb afbd j~= yyy"gdon"gxi'{thafs`fbi'ogxxfidbnj"

GDON 8;:8

Vgt ojb og{v! ngybagjn gx {xfb~ GDON ogb~db~ egx vgtx gyb tsd! jbn vgt ojb fboatnd dpodx{~s exgl GDON{thafoj~fgbs! nj~jhjsds jbn lta~fldnfj {xgnto~s fb vgtx gyb ngotldb~s! {xdsdb~j~fgbs! hagis! ydhsf~ds jbn~djo`fbi lj~dxfjas! {xgufndn ~`j~ stf~jhad jocbgyadnidldb~ ge GDON js sgtxod jbn og{vxfi`~ gybdx fs ifudb"

Jaa xdztds~s egx {thafo gx oglldxofja tsd jbn ~xjbsaj~fgb xfi`~s s`gtan hd sthlf~~dn ~g xfi`~sKgdon"gxiXdztds~s egx {dxlfssfgb ~g {`g~gog{v {gx~fgbs ge ~`fs lj~dxfja egx {thafo gx oglldxofja tsd s`jaa hd jnnxdssdnnfxdo~av ~g ~`d Og{vxfi`~ Oadjxjbod Odb~dx (OOO& j~fbegKog{vxfi`~"ogl gx ~`d Odb~xd exjbjfs ndp{agf~j~fgb ntnxgf~ nd og{fd (OEO& j~ogb~jo~Koeog{fds"ogl"

[adjsd of~d ~`fs {thafoj~fgb js=GDON (8;:8&!Iaghja Egxtl gb ^xjbs{jxdbov jbn Dpo`jbid ge Fbegxlj~fgb egx ^jp [tx{gsds [ddxXdufdys= _jlgj 8;:8= [`jsd := Adija jbn Xditaj~gxv Exjldygxc! GDON [thafs`fbi"`~~{=''np"ngf"gxi':;":909'690685>:0:08?,db


5/90

[DDX XDUFDY XD[GX^ [@J_D := ADIJA JBN XDITAJ^GXV EXJLDYGXC _JLGJ GDON 8;:8

^JHAD GE OGB^DB^_ ?

^jhad ge Ogb~db~s

Jhgt~ ~`d Iaghja Egxtl " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " "

Dpdot~fud _tlljxv " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " "

Fb~xgnto~fgb " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " "

Fbegxlj~fgb jbn ld~`gngagiv tsdn egx ~`d {ddx xdufdy ge _jlgj " " " " " " " " " " " " 6Gudxufdy ge _jlgj " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " :;Xdodb~ ndudag{ldb~s " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " "

Ogl{afjbod yf~` ~`d _~jbnjxns " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " ":9

J" Jujfajhfaf~v ge Fbegxlj~fgb " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " ":9

Gudxufdy " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " J":" Gybdxs`f{ jbn fndb~f~v fbegxlj~fgb " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " ":0J"8" Joogtb~fbi xdogxns " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " >?J"?" Hjbcfbi fbegxlj~fgb " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " 4;

H" Joodss ~g Fbegxlj~fgb " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " "

Gudxufdy " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " "H":" Ogl{d~db~ Jt~`gxf~vs jhfaf~v ~g gh~jfb jbn {xgufnd fbegxlj~fgb " " " " " " " " 4>H"8" Bg~fefoj~fgb xdztfxdldb~s jbn xfi`~s jbn sjeditjxns" " " " " " " " " " " " " " " " " " 5:

O" Dpo`jbifbi Fbegxlj~fgb " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " 5

Gudxufdy " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " "O":" Dpo`jbid ge fbegxlj~fgb ldo`jbfsls " " " " " " " " " " " " " " " " " " " " " " " " " " " " " 5>O"8" Dpo`jbid ge fbegxlj~fgb ldo`jbfsls yf~` jaa xdadujb~ {jx~bdxs " " " " " " " " 56O"?" Ogbefndb~fjaf~v " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " O">" Xfi`~s jbn sjeditjxns ge ~jp{jvdxs jbn ~`fxn {jx~fds" " " " " " " " " " " " " " " " " " 98O"4" ^fldafbdss ge xds{gbsds ~g xdztds~s egx fbegxlj~fgb " " " " " " " " " " " " " " " " " " 9>


6/90


> ^JHAD GE OGB^DB^_

_tlljxv ge Nd~dxlfbj~fgbs jbn Ejo~gxs Tbndxavfbi Xdoglldbnj~fgbs " " " " 99

Jbbdp := Mtxfsnfo~fgbs Xds{gbsd ~g ~`d Xdufdy Xd{gx~ " " " " " " " " " " " " " " " " " " 0:

Jbbdp 8= Afs~ ge Jaa Dpo`jbid,ge,Fbegxlj~fgb Ldo`jbfsls " " " " " " " " " " " " " " " 08Jbbdp ?= Afs~ ge Jaa Ajys! Xditaj~fgbs jbn G~`dx Lj~dxfja Xdodfudn " " " " " " " 0?

Jbbdp >= Gudxufdy ge Ajys jbn G~`dx Xdadujb~ Ejo~gxs egx Dpo`jbid ge Fbegxlj~fgb " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " "


7/90


JHGT^ ^@D IAGHJA EGXTL 4

Jhgt~ ~`d Iaghja Egxtl

^`d Iaghja Egxtl gb ^xjbs{jxdbov jbn Dpo`jbid ge Fbegxlj~fgb egx jp[tx{gsds fs ~`d lta~faj~dxja exjldygxc yf~`fb y`fo` ygxc fb ~`d jxdj ge ~jp~xjbs{jxdbov jbn dpo`jbid ge fbegxlj~fgb fs ojxxfdn gt~ hv gudx :;; mtxfsnfo,~fgbs! y`fo` {jx~fof{j~d fb ~`d Iaghja Egxtl gb jb dztja egg~fbi"

^`d Iaghja Egxtl fs o`jxidn yf~` fb,nd{~` lgbf~gxfbi jbn {ddx xdufdy ge ~`d fl{adldb~j~fgb ge ~`d fb~dxbj~fgbja s~jbnjxns ge ~xjbs{jxdbov jbn dpo`jbidge fbegxlj~fgb egx ~jp {tx{gsds" ^`dsd s~jbnjxns jxd {xfljxfav xdeado~dn fb ~`d8;;8 GDON Lgnda Jixddldb~ gb Dpo`jbid ge Fbegxlj~fgb gb jp Lj~~dxsjbn f~s oglldb~jxv! jbn fb Jx~foad 85 ge ~`d GDON Lgnda jp Ogbudb~fgb gb

Fbogld jbn gb Oj{f~ja jbn f~s oglldb~jxv js t{nj~dn fb 8;;>" ^`d s~jbnjxns`jud jasg hddb fbogx{gxj~dn fb~g ~`d TB Lgnda jp Ogbudb~fgb "

^`d s~jbnjxns {xgufnd egx fb~dxbj~fgbja dpo`jbid gb xdztds~ ge egxd,sddjhav xdadujb~ fbegxlj~fgb egx ~`d jnlfbfs~xj~fgb gx dbegxodldb~ ge ~`d

nglds~fo ~jp ajys ge j xdztds~fbi {jx~v" Efs`fbi dp{dnf~fgbs jxd bg~ jt~`gx,fsdn ht~ jaa egxdsddjhav xdadujb~ fbegxlj~fgb lts~ hd {xgufndn! fboatnfbi hjbc fbegxlj~fgb jbn fbegxlj~fgb `dan hv efntofjxfds! xdijxnadss ge ~`d dpfs~,dbod ge j nglds~fo ~jp fb~dxds~"

Jaa ldlhdxs ge ~`d Iaghja Egxtl! js ydaa js mtxfsnfo~fgbs fndb~fefdn hv~`d Iaghja Egxtl js xdadujb~ ~g f~s ygxc! jxd hdfbi xdufdydn" ^`fs {xgodssfs tbndx~jcdb fb ~yg {`jsds" [`jsd : xdufdys jssdss ~`d ztjaf~v ge j mtxfs,nfo~fgbs adija jbn xditaj~gxv exjldygxc egx ~`d dpo`jbid ge fbegxlj~fgb!y`fad [`jsd 8 xdufdys aggc j~ ~`d {xjo~foja fl{adldb~j~fgb ge ~`j~ exjld,ygxc" _gld Iaghja Egxtl ldlhdxs jxd tbndxigfbi oglhfbdn [ jsd :jbn [`jsd 8 xdufdys" ^`d Iaghja Egxtl `js jasg {t~ fb {ajod j {xgodss egx st{{adldb~jxv xd{gx~s ~g egaagy,t{ gb xdoglldbnj~fgbs! js ydaa js egx ~`dgbigfbi lgbf~gxfbi ge mtxfsnfo~fgbs egaagyfbi ~`d ogboatsfgb ge j xdufdy" `dta~flj~d igja fs ~g `da{ mtxfsnfo~fgbs ~g deedo~fudav fl{adldb~ ~`d fb~dxbj~fgbjas~jbnjxns ge ~xjbs{jxdbov jbn dpo`jbid ge fbegxlj~fgb egx ~jp {tx{gsds"

Jaa xdufdy xd{gx~s jxd {thafs`dn gbod jng{~dn hv ~`d Iaghja Egxtl"

Egx lgxd fbegxlj~fgb gb ~`d ygxc ge ~`d Iaghja Egxtl gb xjbs{jxdbov jbnDpo`jbid ge Fbegxlj~fgb egx jp [tx{gsds! jbn egx og{fds ge ~`d {thafs`dn xdufdy

xd{gx~s! {adjsd xdedx ~gyyy"gdon"gxi'~jp'~xjbs{jxdbov jbn yyy"dgf,~jp"gxi"


8/90


9/90


DPDOT^FUD _TLLJXV 9

Dpdot~fud _tlljxv

:" ^`fs xd{gx~ stlljxfsds ~`d adija jbn xditaj~gxv exjldygxc egx ~xjbs, {jxdbov jbn dpo`jbid ge fbegxlj~fgb fb _jlgj" ^`d fb~dxbj~fgbja s~jbnjxny`fo` fs sd~ gt~ fb ~`d Iaghja Egxtls ^dxls ge Xdedxdbod ~g Lgbf~gx jbn

Xdufdy [xgixdss ^gyjxns ^xjbs{jxdbov jbn Dpo`jbid ge Fbegxlj~fgb fsogbodxbdn yf~` ~`d jujfajhfaf~v ge xdadujb~ fbegxlj~fgb yf~`fb j mtxfsnfo~fgb!~`d ogl{d~db~ jt~`gxf~vs jhfaf~v ~g ijfb ~fldav joodss ~g ~`j~ fbegxlj~fgb!jbn fb ~txb! y`d~`dx ~`j~ fbegxlj~fgb ojb hd deedo~fudav dpo`jbidn yf~` f~sdpo`jbid ge fbegxlj~fgb {jx~bdxs" Y`fad _jlgj `js j ndudag{dn adija jbnxditaj~gxv exjldygxc! ~`d xd{gx~ fndb~fefds j btlhdx ge jxdjs y`dxd _jlgjogtan fl{xgud f~s adija fbexjs~xto~txd ~g lgxd deedo~fudav fl{adldb~ ~`dfb~dxbj~fgbja s~jbnjxn" `d xd{gx~ fboatnds xdoglldbnj~fgbs ~g jnnxdss ~`dsds`gx~oglfbis"

8" _jlgj fs jb fbnd{dbndb~ s~j~d agoj~dn fb ~`d _gt~` [jofefo Godjb!j{{xgpflj~dav ? ?;; cfagld~dxs Bgx~`djs~ ge Bdy ]djajbn" F~s dogbglv fs~xjnf~fgbjaav hjsdn gb jixfota~txd yf~` j `fi` nd{dbndbod gb dp~dxbja {dx,sgbja xdlf~~jbods jbn dp~dxbja ndudag{ldb~ jfn" Yf~` lgndxbfsj~fgb! _jlgj`js nfudxsfefdn f~s dogbglfo hjsd! yf~` ~`d ljbtejo~txfbi jbn sdxufod sdo~gxs

hdoglfbi sfibfefojb~ ogb~xfht~gxs ~g Ixgss Nglds~fo [xgnto~ (IN[&! nxfudbljfbav hv oglldxod (8;"5$&! ~xjbs{gx~ jbn oglltbfoj~fgb (:>$&! ogbs~xto,~fgb (:?"9$&! jbn efbjbofja sdo~gxs (6":$&"

?" Xdadujb~ db~f~fds jbn jxxjbidldb~s ogl{xfsd ogl{jbfds! {jx~bdxs`f{s!~xts~s! jbn s{dofja {tx{gsd fb~dxbj~fgbja ogl{jbfds (jbjagigts ~g egtbnj,~fgbs&! y`fo` jxd idbdxjaav nfufndn fb~g nglds~fo jbn fb~dxbj~fgbja db~f~fdsjbn jxxjbidldb~s" Oglldxofja jbn ~jp adifsaj~fgb fs fb idbdxja steefofdb~ ~gdbstxd ~`d jujfajhfaf~v ge gybdxs`f{ jbn fndb~f~v fbegxlj~fgb ogbodxbfbi hg~`nglds~fo jbn fb~dxbj~fgbja db~f~fds jbn jxxjbidldb~s" Jb~f,lgbdv ajtbndxfbiadifsaj~fgb fs jasg steefofdb~ ~g dbstxd gybdxs`f{ fbegxlj~fgb yf~` xdijxn ~gjaa fb~dxbj~fgbja db~f~fds jbn jxxjbidldb~s! dpod{~ egx hdbdefofjxfds ge fb~dx,bj~fgbja ~xts~s y`gsd uds~dn fb~dxds~ fs adss ~`jb :;$ ge ~`d ujatd ge ~`d ~xts~"Dbegxodldb~ ge ~`dsd {xgufsfgbs fs sdotxdn hv ~`d dpfs~dbod ge sfibfefojb~

{dbja~fds egx bgb,ogl{afjbod"


10/90


0 DPDOT^FUD _TLLJXV

>" _jlgjs oglldxofja jbn ~jp ajys dbstxd ~`j~ xdafjhad joogtb~fbixdogxns jbn tbndxavfbi ngotldb~j~fgb jxd ljfb~jfbdn yf~` xdijxns ~g nglds~fojbn egxdfib db~f~fds jbn jxxjbidldb~s! yf~` ~`d dpod{~fgb ge afztfnj~dn ogl{j,bfds" @gydudx! adija xdztfxdldb~s egx fb~dxbj~fgbja db~f~fds jbn jxxjbidldb~s~g ljfb~jfb joogtb~fbi xdogxns ng bg~ j{{djx ~g hd steefofdb~av ogl{xd`dbsfud~g ldd~ ~`d fb~dxbj~fgbja s~jbnjxn" Efbjbofja fbs~f~t~fgbs fb _jlgj jxd xdztfxdn~g cdd{ jaa xdogxns {dx~jfbfbi ~g ~`d joogtb~s `dan hv ~`dl! js ydaa js xdaj~dnefbjbofja jbn ~xjbsjo~fgbja fbegxlj~fgb"

4" _jlgjs ogl{d~db~ jt~`gxf~v js hxgjn {gydxs ~g ij~`dx ~`d fbegx,lj~fgb xdadujb~ ~g dpo`jbid ge fbegxlj~fgb" ^`dsd {gydxs jxd dpdxofsdn

{xdnglfbjb~av hv fsstjbod ge bg~fod ~g ~`d {dxsgb(s& xdztfxdn ~g {xgntod ~`dfbegxlj~fgb jbn jxd ogl{adldb~dn hv {gydxs ~g fbs{do~ {xdlfsds jbn sdf}d~`d fbegxlj~fgb js ydaa js ~g ogl{da gxja ~ds~flgbv" _doxdov {xgufsfgbs egtbn

fb nglds~fo adifsaj~fgbs jxd idbdxjaav gudxxfnndb egx dpo`jbid ge fbegxlj~fgb {tx{gsds! jbn bg nglds~fo ~jp fb~dxds~ fb ~`d fbegxlj~fgb sgti`~ fs bddndn"^`dsd joodss {gydxs jxd bg~ xds~xfo~dn hv {xfgx bg~fefoj~fgb xdztfxdldb~s"

5" _fbod 8;;6! _jlgj `js ogboatndn ~jp fbegxlj~fgb dpo jbid jixdd,ldb~s yf~` :> mtxfsnfo~fgbs! fboatnfbi yf~` f~s ~yg ljfb ~xjnfbi {jx~bdxs"Jaa ~`dsd jixddldb~s egaagy oagsdav ~`d GDON Lgnda ^FDJ jbn jaagy egx dpo`jbid ge fbegxlj~fgb ~g ~`d s~jbnjxn yf~` xdadujb~ {jx~bdxs" ^`d ^jpFbegxlj~fgb Dpo`jbid Jo~ 8;:8 dbstxds ~`j~ _jlgjs jixddldb~s hdoglddeedo~fud fb nglds~fo adifsaj~fgb" Bdig~fj~fgbs jxd otxxdb~av tbndxyjv yf~`

sfp mtxfsnfo~fgbs"9" _jlgjs xds{gbsd ~g ~`d xdoglldbnj~fgbs fb ~`fs xd{gx~! js ydaajs ~`d j{{afoj~fgb ge ~`d adija exjldygxc ~g ~`d {xjo~fods ge f~s ogl{d~db~jt~`gxf~v yfaa hd ogbsfndxdn fb nd~jfa fb ~`d [`jsd 8 [ddx Xdufdy ge _jlgjy`fo` fs so`dntadn egx ~`d efxs~ `jae ge 8;:?"


11/90


FB^XGNTO^FGB 6

Fb~xgnto~fgb

Fbegxlj~fgb jbn ld~`gngagiv tsdn egx ~`d {ddx xdufdy ge _jlgj

0" ^`d jssdssldb~ ge ~`d adija jbn xditaj~gxv exjldygxc ge _jlgj yjs hjsdn gb ~`d fb~dxbj~fgbja s~jbnjxns egx ~xjbs{jxdbov jbn dpo`jbid ge fbegxlj,~fgb js ndsoxfhdn fb ~`d Iaghja Egxtls ^dxls ge Xdedxdbod ! jbn yjs {xd{jxdntsfbi ~`d Iaghja Egxtls Ld~`gngagiv egx [ddx Xdufdys jbn Bgb,Ldlhdx

Xdufdys" ^`d jssdssldb~ yjs hjsdn gb ~`d ajys! xditaj~fgbs! jbn dpo`jbid ge fbegxlj~fgb ldo`jbfsls fb egxod gx deedo~ js j~ Jtits~ 8;:8! g~`dx lj~dxfjasst{{afdn hv _jlgj! jbn fbegxlj~fgb st{{afdn hv {jx~bdx mtxfsnfo~fgbs"

6" ^`d dxls ge Xdedxdbod hxdjc ngyb ~`d s~jbnjxns ge ~xjbs{jxdbovjbn dpo`jbid ge fbegxlj~fgb fb~g ~db dssdb~fja dadldb~s jbn ?: dbtldxj~dnjs{do~s tbndx ~`xdd hxgjn oj~digxfds= (J& jujfajhfaf~v ge fbegxlj~fgb3 (H&joodss ~g fbegxlj~fgb3 jbn (O& dpo`jbifbi fbegxlj~fgb" ^`fs xdufdy jssdssds_jlgjs adija jbn xditaj~gxv exjldygxc jijfbs~ ~`dsd dadldb~s jbn djo` ge ~`d dbtldxj~dn js{do~s" Fb xds{do~ ge djo` dssdb~fja dadldb~! j nd~dxlfbj~fgbfs ljnd ~`j~ df~`dx (f& ~`d dadldb~ fs fb {ajod! (ff& ~`d dadldb~ fs fb {ajod ht~odx~jfb js{do~s ge ~`d adija fl{adldb~j~fgb ge ~`d dadldb~ bddn fl{xgudldb~!gx (fff& ~`d dadldb~ fs bg~ fb {ajod" ^`dsd nd~dxlfbj~fgbs jxd joogl{j,bfdn hv xdoglldbnj~fgbs gb `gy odx~jfb js{do~s ge ~`d svs~dl ogtan hds~xdbi~`dbdn" J stlljxv ge ~`d efbnfbis jijfbs~ ~`gsd dadldb~s fs sd~ gt~ gb

{jids 99,96 ge ~`fs xd{gx~"

:;" ^`d jssdssldb~ yjs ogbnto~dn hv j ~djl y`fo` ogbsfs~dn ge egtx jssdssgxs= Ls" Fbidhgxi Ixjbfi,_fb}! ~jp dp{dx~'adija geefodx! Fb~dxbj~fgbjaNd{jx~ldb~! Efsoja Jt~`gxf~v! Afdo`~dbs~dfb3 jbn Lx" Ojxag J" Ojxji! tbndx,sdoxd~jxv! Xdudbtd G{dxj~fgbs jbn Adija Jeejfxs Ixgt{! Nd{jx~ldb~ ge Efbjbod! [`faf{{fbds3 jbn ~yg xd{xdsdb~j~fuds ge ~`d Iaghja Egxtl _doxd~jxfj~=Lxs" Xdbj~j Egb~jbj jbn Lx" Exjbodsg [gsf~jbg" ^`d jssdssldb~ ~djl dpjl,fbdn ~`d adija jbn xditaj~gxv exjldygxc egx ~xjbs{jxdbov jbn dpo`jbid ge fbegxlj~fgb jbn xdadujb~ dpo`jbid ge fbegxlj~fgb ldo`jbfsls fb _jlgj"


12/90


:; FB^XGNTO^FGB

Gudxufdy ge _jlgj

Igudxbjbod! dogbglfo ogb~dp~ jbn adija svs~dl

::" _jlgj fs jb fbnd{dbndb~ s~j~d agoj~dn fb ~`d _gt~` [jofefo Godjb!j{{xgpflj~dav ? ?;; cfagld~dxs Bgx~`djs~ ge Bdy ]djajbn" ^`d oj{f~ja of~v fsJ{fj" ^`d ~g~ja ajbn jxdj ge _jlgj fs j{{xgpflj~dav ? ;;; cl 8! ogbsfs~fbi ge ~`d~yg ljfb fsajbns ge _jujff jbn T{gat! y`fo` joogtb~ egx 66$ ge ~`d ~g~ja ajbnjxdj! jbn dfi`~ sljaa fsad~s" _jlgj `js j {g{taj~fgb ge j{{xgpflj~dav :00 ;;;fb`jhf~jb~s jbn j }dxg jbbtja {g{taj~fgb ixgy~` xj~d" `d geefofja ajbitjids jxd_jlgjb jbn Dbiafs`" ^`d otxxdbov fs ~`d _jlgjb jaj (Y_^& jbn f~s dpo`jbidxj~d js ge ?: Mtav 8;:8 fs Y_^ : < T_N ;">? jbn T_N : < Y_ 8"?5" :

:8" ^`d _jlgjb dogbglv fs ~xjnf~fgbjaav hjsdn gb jixfota~txd yf~` j `fi`nd{dbndbod gb dp~dxbja {dxsgbja xdlf~~jbods jbn dp~dxbja ndudag{ldb~ jfn"

Bdudx~`dadss! ~`d dogbglv `js sddb sgld xdja ixgy~` fb ~`d ajs~ ndojnd" Yf~`lgndxbfsj~fgb! _jlgj js nfudxsfefdn f~s dogbglfo hjsd! yf~` ~`d ljbtejo~tx,fbi jbn sdxufod sdo~gxs hdoglfbi sfibfefojb~ ogb~xfht~gxs ~g Ixgss Nglds~fo[xgnto~ (IN[&! nxfudb ljfbav hv oglldxod (8;"5$&! ~xjbs{gx~ jbn ogllt,bfoj~fgb (:>$&! ogbs~xto~fgb (:?"9$&! jbn efbjbofja sdo~gxs (6":$&" _fibfefojb~o`jbids ~g ~`d s~xto~txd ge IN[ fb ~`d aj~d :66;s `jud hddb xdifs~dxdn yf~`~`d ndoafbd ge jixfota~txd jbn dldxidbod ge ~`d efs`dxfds! jbn ~gtxfsl sdo~gxs"^`d dp{jbnfbi ~gtxfsl sdo~gx jbn nfudxsfefoj~fgb ge dp{gx~s `jud fl{xgudn~`d hjajbod ge {jvldb~s gt~aggc sfibfefojb~av" Fb 8;::! ~`d ds~flj~dn IN[

jlgtb~dn ~g T_N : :88 hfaafgb"8

_jlgjs ljfb ~xjnfbi {jx~bdxs jxd! hv gxndx ge xdadujbod= Jts~xjafj! Bdy ]djajbn! ~`d Tbf~dn _~j~ds! Mj{jb! jbn O`fbj" ?

:?" Egxldxav j Idxljb ogagbv! _jlgj yjs tbndx Bdy ]djajbns ogb,~xga exgl :6:> tb~fa f~ ijfbdn fbnd{dbndbod fb :658" F~s {gaf~foja s~jhfaf~v fsajxidav j~~xfht~jhad ~g j oglhfbj~fgb ge sdado~dn dadldb~s ge _jlgjs ~xjnf,~fgbja lj~jf (o`fdeav& svs~dl jbn dadldb~s ge afhdxja ndlgoxjov" _jlgj fs j[jxafjldb~jxv ndlgoxjov jbn f~s yxf~~db Ogbs~f~t~fgb ge :65; {xgufnds egx j@djn ge _~j~d! j [xfld Lfbfs~dx jbn Ojhfbd~ ge Lfbfs~dxs! jbn j Adifsaj~fudJssdlhav" ^`d Ufaajid Egbg Jo~ :66; ifuds ufaajid ogtbofas jt~`gxf~v gudx ufaajid ajy jbn gxndx! `dja~` jbn sgofja fsstds"

:>" _jlgjs ogtx~ svs~dl fs ljnd t{ ge ~yg Nfs~xfo~ Ogtx~s jbn j_t{xdld Ogtx~ ljbbdn hv sfp agoja mtnids! jbn jb J{{dja Ogtx~ ~`j~ sf~s gbodgx ~yfod j vdjx jbn fs gudxsddb hv gudxsdjs mtnids" ^`dxd fs j sd{jxj~d Ajbn

:" Odb~xja Hjbc ge _jlgj= yyy"ohs"igu"ys "8" OFJ! Ejo~ hggc" `~~{s=''yyy"ofj"igu'afhxjxv'{thafoj~fgbs'~`d,ygxan,ejo~hggc'

idgs'ys"`~la " ^`d ds~flj~dn IN[ fs dp{xdssdn fb T_ ngaajxs jbn fs ojaotaj~dn j~ {txo`jsfbi {gydx {jxf~v"

?" _~j~fs~foja Nd{jx~ldb~! Lfbfs~xv ge Efbjbod ge _jlgj" yyy"shs"igu"ys'_~j~fs~fos' Dogbglfo'~jhfn'?80?'ajbitjid'db,B]'Ndejta~"js{p "


13/90


FB^XGNTO^FGB ::

jbn ^f~ads Ogtx~ ~`j~ ndjas yf~` lj~~dxs xdaj~fbi ~g ots~gljxv ajbn gybdxs`f{jbn lj~jf (o`fde& ~f~ads"

:4" Js yf~` ljbv Ogllgbydja~` mtxfsnfo~fgbs! _jlgj js j Yds~lfbs~dx

s~vad adija svs~dl hjsdn gb ~`d Dbiafs adija svs~dl jbn ogllgb ajy" ^`d `fdxjxo`vge _jlgjb ajys fs! fb ndoxdjsfbi gxndx ge xjbc= (f& ~`d Ogbs~f~t~fgb! (ff& adifsaj~fgb(Jo~s ge [jxafjldb~! Gxnfbjbods ogb~fbtdn exgl {xd,fbnd{dbndbod! Fb~dxbj~fgbjaJixddldb~s&! (fff& sthsfnfjxv adifsaj~fgb (Xditaj~fgbs! Gxndxs! Hv,ajys! Bg~fods! d~o"&!(fu& ogllgb ajy jbn dztf~v! jbn (u& _jlgjb ots~gl jbn tsjid"

:5" _jlgj fs j ldlhdx ge ~`d Ogllgbydja~`! ~`d Tbf~dn Bj~fgbs (TB&!~`d Fb~dxbj~fgbja Lgbd~jxv Etbn (FLE&! jbn ~`d Jsfjb Ndudag{ldb~ Hjbc (JNH&" Fb 8;;?! _jlgj sfibdn ~`d Og~gbgt Jixddldb~! ~`ts mgfbfbi ~`dixgt{ ge Jexfojb! Ojxfhhdjb jbn [jofefo ogtb~xfds fb {jx~bdxs`f{ yf~` ~`dDtxg{djb Tbfgb" _jlgj ogllf~~dn ~g ~`d fb~dxbj~fgbja s~jbnjxn ge ~xjbs{jx,dbov jbn dpo`jbid ge fbegxlj~fgb egx ~jp {tx{gsds fb 8;;8! og,o`jfxdn ~`d_th,Ixgt{ gb Aduda [ajvfbi Efdan! jbn {jx~fof{j~dn fb ~`d ndudag{ldb~ ge ~`d Mgfb~ Jn @go Ixgt{ gb Joogtb~s Xd{gx~" _jlgj fs j ldlhdx mtxfsnfo,~fgb ge ~`d Iaghja Egxtl gb ^xjbs{jxdbov jbn Dpo`jbid ge Fbegxlj~fgb egx ^jp [tx{gsds jbn f~s [ddx Xdufdy Ixgt{" _jlgj `js xdodb~av hdogld j etaaveadnidn ldlhdx ge ~`d Ygxan ^xjnd Gxijbfsj~fgb (Y^G&"

Gudxufdy ge oglldxofja ajys

:9" ^`d nglds~fo sdo~gx ogl{xfsds ogl{jbfds! {jx~bdxs`f{s! jbn ~xts~s"Nglds~fo ogl{jbfds jxd egxldn jbn igudxbdn tbndx ~`d Ogl{jbfds Jo~8;;: (OJ&! js jldbndn fb 8;;5! y`fo` {xgufnds egx ~`d fbogx{gxj~fgb ge

{xfuj~d jbn {thafo ogl{jbfds" Nglds~fo {jx~bdxs`f{s jxd xditaj~dn tbndx ~`d[jx~bdxs`f{s Jo~ :694 ([J&" Xtads j{{afojhad ~g nglds~fo ~xts~s jxd {xfljxfavogb~jfbdn fb ogllgb ajy jbn odx~jfb s~j~t~gxv xtads j{{afojhad ~g ~xts~ddsjxd ds~jhafs`dn hv ~`d ^xts~dd Jo~ :694" ^`dsd db~f~fds jbn jxxjbidldb~s jxdsthmdo~ ~g _jlgjb ~jp ajys (fbogld ~jp jbn g~`dx ~jpds&"

:0" ^`d fb~dxbj~fgbja sdo~gx fs lgbf~gxdn jbn st{dxufsdn hv ~`d _jlgjFb~dxbj~fgbja Efbjbofja Jt~`gxf~v (_FEJ&! ds~jhafs`dn tbndx ~`d _jlgjFb~dxbj~fgbja Efbjbod Jt~`gxf~v Jo~ 8;;4" Fb~dxbj~fgbja ogl{jbfds jxdfbogx{gxj~dn tbndx ~`d Fb~dxbj~fgbja Ogl{jbfds Jo~ :600 (FOJ&! jbn sdixd,ij~dn etbn fb~dxbj~fgbja ogl{jbfds jxd egxldn tbndx ~`d _dixdij~dn EtbnFb~dxbj~fgbja Ogl{jbfds Jo~ :600 (_EFOJ&" Fb~dxbj~fgbja fbstxjbod ogl{jbfdsjxd afodbsdn tbndx ~`d Fb~dxbj~fgbja Fbstxjbod Jo~ :609 (FFJ&! ht~ jxd igudxbdn

hv ~`d {xgufsfgbs ge ~`d FOJ yf~` xds{do~ ~g ~`d jujfajhfaf~v ge gybdxs`f{ jbnjoogtb~fbi fbegxlj~fgb (FFJ! ss"8! 4(:& jbn :>&" Fb~dxbj~fgbja {jx~bdxs`f{sjbn aflf~dn {jx~bdxs`f{s jxd igudxbdn hv ~`d Fb~dxbj~fgbja [jx~bdxs`f{s jbnAflf~dn [jx~bdxs`f{s Jo~ :600 (F[A[J&" Fb jnnf~fgb! fb~dxbj~fgbja ~xts~s ojb hd


14/90


:8 FB^XGNTO^FGB

ds~jhafs`dn tbndx ~`d Fb~dxbj~fgbja ^xts~ Jo~ :600 (F^J& jbn tbf~ ~xts~s ojb hdds~jhafs`dn tbndx ~`d Tbf~ xts~ Jo~ 8;;0 (T^J&"

:6" Fb~dxbj~fgbja db~f~fds jbn jxxjbidldb~s lts~ hd ds~jhafs`dn hv ~xts,

~dd ogl{jbfds igudxbdn hv ~`d ^xts~dd Ogl{jbfds Jo~ :600 (^OJ&! y`fo`jxd afodbsdn hv _FEJ jbn sthmdo~ ~g ~`d jb~f,lgbdv ajtbndxfbi adifsaj~fgb"Fb~dxbj~fgbja db~f~fds jbn jxxjbidldb~s jxd bg~ sthmdo~ ~g nfxdo~ gx fbnfxdo~~jpds gx nt~fds fb _jlgj! bgx jxd ~`dv sthmdo~ ~g otxxdbov gx dpo`jbid ogb~xgaxditaj~fgbs yf~` xds{do~ ~g ~xjbsedx ge egxdfib otxxdbov"

Gudxufdy ge ~`d efbjbofja sdo~gx jbn xdadujb~ {xgedssfgbs

8;" ^`d Odb~xja Hjbc ge _jlgj (OH_& fs ds~jhafs`dn tbndx ~ d Odb~xjaHjbc Jo~ :60>" Tbndx ~`d {xgufsfgbs ge ~`d Efbjbofja Fbs~f~t~fgbs Jo~ :665

(EFJ&! ~`d OH_ fs xds{gbsfhad egx afodbsfbi jbn {xtndb~fja st{dxufsfgb ge jaanglds~fo efbjbofja fbs~f~t~fgbs fb _jlgj (EFJ! s"80&" _jlgjs nglds~fo efbjbofjasdo~gx dbogl{jssds j xjbid ge efbjbofja fbs~f~t~fgbs igudxbdn hv ~`d EfbjbofjaFbs~f~t~fgb Jo~ :665! fboatnfbi egtx oglldxofja hjbcs! egtx idbdxja fbstx,jbod ogl{jbfds! ~`xdd afed fbstxjbod ogl{jbfds! egtx fbstxjbod hxgcdxs jbnbfbd fbstxjbod jidb~s (hg~` ogx{gxj~d jbn fbnfufntja&! efe~ddb oxdnf~ tbfgbs!sfp~ddb lgbdv ~xjbsedx jbn lgbdv o`jbidx g{dxj~fgbs jbn efud lgbdv adbnfbifbs~f~t~fgbs"

8:" _jlgjs fb~dxbj~fgbja efbjbofja sdo~gx fs lgbf~gxdn jbn st{dxufsdn hv

~`d _FEJ" Fb~dxbj~fgbja hjbcs jxd afodbsdn tbndx ~`d Fb~dxbj~fgbja Hjbcfbi Jo~8;;4 (FHJ& jbn fb~dxbj~fgbja lt~tja etbns jxd igudxbdn hv ~`d Fb~dxbj~fgbjaLt~tja Etbns Jo~ 8;;0 (FLEJ&" Fb~dxbj~fgbja lt~tja etbns ljv ~jcd ~`d egxlge fb~dxbj~fgbja ogl{jbfds! fb~dxbj~fgbja jbn aflf~dn {jx~bdxs`f{s! gx tbf~~xts~s! jbn ~`d xds{do~fud adifsaj~fgb yf~` xdijxns ~g gybdxs`f{ jbn joogtb~fbifbegxlj~fgb yfaa hd j{{afojhad" Js ge ?; Ljxo` 8;:8! ~`dxd ydxd dfi`~ fb~dxbj,~fgbja hjbcs xdifs~dxdn yf~` _FEJ tbndx ~`d FHJ"

88" ^`d Lgbdv Ajtbndxfbi [xdudb~fgb Jo~ 8;;9 (LA[J& j{{afds ~g jaanglds~fo jbn fb~dxbj~fgbja efbjbofja fbs~f~t~fgbs! js ydaa js ~g sdxufod {xgufn,dxs jbn g~`dx xdadujb~ {xgedssfgbjas! sto` js ~xts~dd ogl{jbfds! ajyvdxs jbnjoogtb~jb~s (ogaado~fudav xdedxxdn ~g js efbjbofja fbs~f~t~fgbs&" `d EfbjbofjaFb~daafidbod Tbf~ (EFT& `js yfnd st{dxufsfgb jbn fbegxlj~fgb ij~`dxfbi

{gydxs fb xdaj~fgb ~g efbjbofja fbs~f~t~fgbs! y`fo` jxd xdztfxdn ~g etxbfs` sts{f,ofgts ~xjbsjo~fgb xd{gx~s jbn ogbnto~ xditajx ots~gldx ntd nfafidbod o`docs!fb joogxnjbod yf~` itfndafbds fsstdn hv ~`d Lgbdv Ajtbndxfbi [xdudb~fgbJt~`gxf~v"


15/90


FB^XGNTO^FGB :?

Idbdxja fbegxlj~fgb gb ~`d ~jpj~fgb svs~dl

8?" _jlgjs ~jp svs~dl ogbsfs~s ge hg~` nfxdo~ jbn fbnfxdo~ ~jpds" Nfxdo~~jpds ogl{xfsd fbogld ~jp! oj{f~ja ijfbs ~jp jbn {xgufsfgbja ~jp" Fbnfxdo~

~jpds ogl{xfsd ujatd jnndn ~jp (Ujatd Jnndn Iggns jbn _dxufods ^jp Jo~:668 (UJI_^&&! dpofsd ~jp jbn ots~gls nt~fds"

8>" ^`d Fbogld jp Jo~ :69> (F^ Jo~&! ~`d Fbogld jp Jnlfbfs~xj~fgb Jo~:69> (F^J Jo~& jbn ~`d Fbogld ^jp Xj~ds Jo~ :69> {xgufnd egx nfxdo~ ~jpds ~g

hd {jfn nfxdo~av ~g ~`d Igudxbldb~ ~`xgti` jbbtja fbogld ~jp xd~txbs (egx jaa htsfbdssds& jbn efbja ~jp ndnto~fgbs yf~``dan j~ sgtxod hv dl{agvdxs jbn xdlf~,~dn ~g ~`d Fbajbn Xdudbtd _dxufod" J bj~txja {dxsgb fs ogbsfndxdn j _jlgjb ~jpxdsfndb~ fe `d's`d `js j `gld fb _jlgj j~ jbv ~fld ntxfbi j ~jp vdjx (F^ Jo~!s">0&" @gydudx! j egxdfib bj~fgbja xdsfnfbi fb _jlgj egx lgxd ~`jb sfp lgb~`sjbn adss ~`jb ~`xdd vdjxs! egx dl{agvldb~ {tx{gsds! ljv dado~ ~g hd ~xdj~dn js jbgb,xdsfndb~ egx ~`d ntxj~fgb ge fs'`dx dl{agvldb~" J ogl{jbv fs ogbsfndxdnj _jlgjb ~jp xdsfndb~ fe= (f& f~ fs fbogx{gxj~dn fb _jlgj3 gx (ff& f~ `js f~s odb~xdge jnlfbfs~xj~fud ljbjidldb~ agoj~dn fb _jlgj (F^ Jo~! s">0(?,>&&"

84" Egx fbogld ~jp {tx{gsds! fbnfufntjas jxd ~jpdn {xgixdssfudav jbn ~`dbglfbja ~jp xj~d xjbids exgl ;$ ~g 89$! y`dxdjs ogl{jbfds jxd ~jpdn j~ j89$ eaj~ xj~d" Oj{f~ja ijfbs ~jp fs adufdn j~ j xj~d ge 89$" Yf~``ganfbi ~jpgb nfufndbns fs adufdn j~ j :4$ xj~d egx bgb,xdsfndb~s jbn :;$ egx xdsfndb~s"

Bgb,xdsfndb~s (hg~` bj~txja jbn adija {dxsgbs& jxd ~jpdn egx ~`d egaagyfbi~v{ds ge fbogld= (f& fbogld ndxfudn exgl ~`d {xgufsfgb ge gudxsdjs exdfi`~jbn {jssjid sdxufods ( f"d"s`f{{fbi ogl{jbfds&! (ff& htsfbdss fbogld djxbdnexgl jo~fuf~fds fb _jlgj! (fff& fbogld ndxfudn hv j bgb,xdsfndb~ hdbdefofjxv~g j ~xts~ sd~~adn fb _jlgj! (fu& fbogld sthmdo~ ~g yf~``ganfbi ~jp! ogl{xfs,fbi {xgedssfgbja sdxufods xdbndxdn ~g ~`d Igudxbldb~ fe etbndn tbndx jb jfnjixddldb~! ogbsta~jbov sdxufods xdbndxdn hv j bgb,xdsfndb~ fb _jlgj! jbnxgvja~fds ndxfudn fb _jlgj (F^ Jo~! s" >6&"

85" Ujatd jnndn ~jp gb ~`d st{{av ge iggns jbn sdxufods fs fl{gsdntbndx ~`d UJI_^ Jo~ :668':66?" Jbv {dxsgb (bj~txja gx adija& y`g ojxxfdsgb j ~jpjhad jo~fuf~v fb _jlgj fs xdztfxdn ~g xdifs~dx egx UJI_^" @gydudx!

UJI_^ xdifs~xj~fgb fs g{~fgbja egx j {dxsgb y`gsd jbbtja {xgef~ exgl ~`dfx ~jpjhad jo~fuf~v fs adss ~`jb Y_^ 90 ;;;'T_N ?? :4; {dx vdjx" UJI_^ fsadufdn j~ :4$ xj~d"

89" Dpofsd ~jp fs adufdn gb fl{gx~s js ydaa js gb nglds~fo ljbtejo~txdge dpofsjhad iggns (~ghjoog {xgnto~s! jaog`ga! sge~ nxfbcs! {jssdbidx ud`foads!

{d~xga! cdxgsdbd jbn jufj~fgb ijs& fb _jlgj" Xj~ds ge dpofsd ujxv joogxnfbi~`d oajssfefoj~fgb ge iggns! ht~ xj~ds gb fl{gx~ jbn nglds~fo ljbtejo~txdjxd fndb~foja" ^`d xdadujb~ ajys gb dpofsd ~jp jxd ~`d Dpofsd ^jp (Nglds~foJnlfbfs~xj~fgb& Jo~ :60>! ~`d Dpofsd jp (Fl{gx~ Jnlfbfs~xj~fgb& Jo~ :60>

jbn ~`d Dpofsd ^jp Xj~ds Jo~ :60>"


16/90


:> FB^XGNTO^FGB

80" Ots~gl nt~fds jxd fl{gsdn j~ jn ujagxdl xj~ds hjsdn gb ~`d @jxlgbfsdn_vs~dl ge ^jxfees" ^`d ujatj~fgb ge iggns egx ~`d {tx{gsd ge nd~dxlfbfbi ~`dj{{afojhad nt~fds fs ngbd fb joogxnjbod yf~` ~`d Y^G Jixddldb~ gb Ots~glsUjatj~fgb" Ots~gls nt~fds jxd adufdn fb joogxnjbod yf~` ~`d Ots~gls Jo~ :699jbn ~`d Ots~gls Ujatj~fgb Xditaj~fgbs 8;::"

86" Dpod{~ egx ~xts~dd ogl{jbfds! jaa db~f~fds jbn jxxjbidldb~s xdifs~dxdntbndx ~`d fb~dxbj~fgbja efbjbofja sdxufods adifsaj~fgb hdbdef~ exgl ~jp dpdl{,~fgbs" Joogxnfbiav! fb~dxbj~fgbja ogl{jbfds! sdixdij~dn etbn fb~dxbj~fgbjaogl{jbfds! fb~dxbj~fgbja fbstxjbod ogl{jbfds! fb~dxbj~fgbja {jx~bdxs`f{sjbn aflf~dn {jx~bdxs`f{s! fb~dxbj~fgbja ~xts~s! fb~dxbj~fgbja hjbcs! jbn fb~dx,bj~fgbja lt~tja etbns jxd bg~ sthmdo~ ~g jbv ~jpds gx nt~fds (y`d~`dx nfxdo~ gx fbnfxdo~& gb ~`dfx {xgef~s gx ijfbs! gx t{gb ~xjbsjo~fgbs jbn ogb~xjo~s"

G~`dx xdadujb~ ejo~gxs egx dpo`jbid ge fbegxlj~fgb

?;" ^`d ogxd adifsaj~fgb egx dpo`jbid ge fbegxlj~fgb egx ~jp {tx{gsdsfb _jlgj fs ~`d ^jp Fbegxlj~fgb Dpo`jbid Jo~ 8;:8 (^FD Jo~&! y`fo` yjsdbjo~dn fb Ljxo` 8;:8" Tbndx ~`d ^FD Jo~! _jlgjs Lfbfs~dx egx Xdudbtdfs jt~`gxfsdn ~g db~dx fb~g ~jp fbegxlj~fgb dpo`jbid jixddldb~s (^FDJs&! jsydaa js ngthad ~jpj~fgb jixddldb~s (N^Os&" _jlgjs Ogllfssfgbdx ge FbajbnXdudbtd fs ~`d ogl{d~db~ jt~`gxf~v egx DGF {tx{gsds"

?:" ^`d LA[J ogb~jfbs s{dofefo {xgufsfgbs jaagyfbi egx dpo`jbid fbegx,

lj~fgb gb lgbdv ajtbndxfbi! jbn ~dxxgxfs~ efbjbofbi geedbods! js ydaa jssdxfgts oxflfbja geedbods! fboatnfbi ~jp geedbods" _{dofefojaav! ~`d EFT ljv!yf~` ~`d j{{xguja ge ~`d Lgbdv Ajtbndxfbi [xdudb~fgb Jt~`gxf~v! db~dx fb~gjb jixddldb~ egx fbegxlj~fgb dpo`jbid yf~` egxdfib jt~`gxf~fds xdijxnfbilgbdv ajtbndxfbi jbn ~`d efbjbofbi ge ~dxxgxfsl"

?8" Tbndx _jlgjb ajy! ~`dxd jxd {g~db~fjaav ~yg g~`dx s~xdjls egx fbegx,lj~fgb dpo`jbid fb oxflfbja (~jp& lj~~dxs=

tbndx lt~tja ogg{dxj~fgb jxxjbidldb~s fb oxflfbja ~jp lj~~dxs g~`dx ~`jb lgbdv ajtbndxfbi gx ~dxxgxfsl geedbsds! js {xgufndn egx tbndx

~`d Lt~tja Jssfs~jbod fb Oxflfbja Lj~~dxs Jo~ 8;;9! egx y`fo` ~`dogl{d~db~ jt~`gxf~fds jxd ~`d J~~gxbdv Idbdxja jbn ~`d Lfbfs~xv ge Egxdfib Jeejfxs3 gx

tbndx lt~tja ogg{dxj~fgb jixddldb~s xdaj~fbi ~g lgbdv ajtbndxfbi!~dxxgxfs~ efbjbofbi! jbn sdxfgts geedbods! fboatnfbi ~jp geedbods! jss~f{taj~dn tbndx ~`d LA[J! egx y`fo` ~`d ogl{d~db~ jt~`gxf~v fs ~`dEFT"

??" ^`d ogl{d~db~ jt~`gxf~v jbn ~fldafbds j{{afojhad ~g jb DGF xdztds~ gboxflfbja (~jp& lj~~dxs yfaa nd{dbn gb ~`d adifsaj~fgb tbndx y`fo` ~`d xdztds~,fbi jt~`gxf~v o`ggsds ~g sddc jssfs~jbod"


17/90


FB^XGNTO^FGB :4

Xdodb~ ndudag{ldb~s

?>" _jlgjs ogl{d~db~ jt~`gxf~v fs otxxdb~av fl{adldb~fbi j lgndxbfsj,~fgb {xgmdo~ tbndx y`fo` ~`d dpfs~fbi fbogld ~jp ajys yfaa hd xd{ajodn hv ~`dFbogld ^jp Jo~ 8;:8'8;:? jbn ~`d ^jp Jnlfbfs~xj~fgb Jo~ 8;:8'8;:?" Hg~`jo~s jxd otxxdb~av fb Hfaa egxl jbn `jud hddb fb~xgntodn fb [jxafjldb~ yf~`j ufdy ~g {jssjid hv ~`d dbn ge 8;:8" Hg~` jxd dp{do~dn ~g oglldbod gb: Mjbtjxv 8;:?"


18/90


19/90


OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB :9

Ogl{afjbod yf~` ~`d _~jbnjxns

J" Jujfajhfaf~v ge Fbegxlj~fgb

Gudxufdy

?4" Deedo~fud dpo`jbid ge fbegxlj~fgb (DGF& xdztfxds ~`d jujfajhfaf~v ge xdafjhad fbegxlj~fgb" Fb {jx~fotajx! f~ xdztfxds fbegxlj~fgb gb ~`d fndb~f~v ge gybdxs jbn g~`dx s~jcd`gandxs js ydaa js fbegxlj~fgb gb ~`d ~xjbsjo~fgbs ojx,xfdn gt~ hv db~f~fds jbn g~`dx gxijbfsj~fgbja s~xto~txds" _to` fbegxlj~fgb ljv

hd cd{~ egx ~jp! xditaj~gxv! oglldxofja gx g~`dx xdjsgbs" Fe ~`d fbegxlj~fgb fsbg~ cd{~ gx f~ fs bg~ ljfb~jfbdn egx j xdjsgbjhad {dxfgn ge ~fld! j mtxfsnfo~fgbsogl{d~db~ jt~`gxf~v ljv bg~ hd jhad ~g gh~jfb jbn {xgufnd f~ y`db xdztds~dn"^`fs sdo~fgb ge ~`d xd{gx~ jssdssds ~`d jndztjov ge _jlgjs adija jbn xditaj,~gxv exjldygxc gb ~`d jujfajhfaf~v ge fbegxlj~fgb"

?5" _jlgjs adifsaj~fgb fl{gsds ogl{xd`dbsfud ghafij~fgbs ~g dbstxd ~`j~t{,~g,nj~d gybdxs`f{ jbn fndb~f~v fbegxlj~fgb fs jujfajhad egx jaa nglds~fo!

fb~dxbj~fgbja! jbn egxdfib db~f~fds jbn jxxjbidldb~s" `fs fbegxlj~fgb fs df~`dx fb ~`d `jbns ge {thafo jt~`gxf~fds (Xdifs~xjx ge Ogl{jbfds! Lfbfs~dx egx FbajbnXdudbtd! Ogllfssfgbdx! d~o"& gx fb ~`d `jbns ge ~`d db~f~v f~sdae" ^jp xdztfxd,ldb~s jasg `da{ ~g dbstxd ~`d jujfajhfaf~v ge ~`fs fbegxlj~fgb yf~` xdijxn~g nglds~fo jbn egxdfib db~f~fds jbn jxxjbidldb~s" Jb~f,lgbdv ajtbndxfbighafij~fgbs j{{av yf~` xdijxn ~g jaa fb~dxbj~fgbja db~f~fds jbn jxxjbidldb~sufj ~`dfx ogbbdo~fgb yf~` ~xts~dd ogl{jbfds! gx hv yjv ge nfxdo~ ghafij~fgbsfl{gsdn gb ~xts~dds jbn efntofjxfds" @gydudx! j bjxxgy ij{ `js hddb fndb~f,efdn yf~` xds{do~ ~g ~`d fndb~fefoj~fgb ge hdbdefofjxfds ge fb~dxbj~fgbja ~xts~sy`gsd uds~dn fb~dxds~ fs adss ~`jb :;$ ge ~`d ujatd ge ~`d ~xts~"


20/90


:0 OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB

?9" Hdjxdx s`jxds jxd dp{xdssav {dxlf~~dn egx fb~dxbj~fgbja ogl{jbfdsjbn steefofdb~ ldo`jbfsls jxd jujfajhad tbndx ~`d s~j~t~d ajy ~g dbstxd ~`j~~`d hdbdefofja gybdx ge sto` s`jxds hd fndb~fefdn" Nglds~fo ogl{jbfds! fb~dx,bj~fgbja hjbcs! jbn sdixdij~dn etbn fb~dxbj~fgbja ogl{jbfds ojbbg~ fsstd

hdjxdx s`jxds" Dbegxodldb~ {xgufsfgbs jxd fb {ajod ~g dbstxd ~`d jujfajhfaf~vge gybdxs`f{ jbn fndb~f~v fbegxlj~fgb jbn ~`dfx deedo~fudbdss yfaa hd ogbsfn,dxdn js {jx~ ge ~`d [`jsd 8 {ddx xdufdy ge _jlgj" Egx ~`d xdjsgbs `fi`afi`~dnjhgud! dadldb~ J": yjs egtbn ~g hd fb {ajod! ht~ bddnfbi fl{xgudldb~"

?0" Js ejx js joogtb~fbi fbegxlj~fgb fs ogbodxbdn! jb ghafij~fgb ~g cdd{xdafjhad joogtb~fbi xdogxns! fboatnfbi tbndxavfbi ngotldb~j~fgb! egx j {dxfgnge j~ adjs~ efud vdjxs fs bg~ fb {ajod fb jaa ofxotls~jbods" _jlgjs oglldxofjajbn ~jp ajy idbdxjaav fl{gsds steefofdb~ xdogxn cdd{fbi xdztfxdldb~s gbnglds~fo jbn egxdfib db~f~fds jbn jxxjbidldb~s" @gydudx! s`gx~oglfbis ydxd

fndb~fefdn yf~` xds{do~ ~g afztfnj~dn nglds~fo jbn egxdfib ogl{jbfds! fb~dx,bj~fgbja ogl{jbfds! sdixdij~dn etbn fb~dxbj~fgbja ogl{jbfds! fb~dxbj~fgbja

{jx~bdxs`f{s! aflf~dn {jx~bdxs`f{s! fb~dxbj~fgbja ~xts~s! tbf~ ~xts~s jbn s{dofja {tx{gsd fb~dxbj~fgbja ogl{jbfds" ^`d oglldxofja ajys igudxbfbi ~`dsd db~f,~fds jbn jxxjbidldb~s jxd idbdxjaav ndefofdb~" Egx ~`dsd xdjsgbs! dadldb~ J"8yjs egtbn bg~ ~g hd fb {ajod"

?6" Js ~g hjbc fbegxlj~fgb! hjbcs jbn g~`dx efbjbofja fbs~f~t~fgbs `jud~g ogl{av yf~` nd~jfadn ots~gldx ntd nfafidbod ghafij~fgbs jbn lts~ cdd{ jaaxdogxns {dx~jfbfbi ~`dfx ots~gldxs fndb~f~v! js ydaa js ~`d bj~txd jbn jlgtb~

ge efbjbofja ~xjbsjo~fgbs ge joogtb~ `gandxs! egx j~ adjs~ efud vdjxs" Dadldb~J"? yjs ~`dxdegxd egtbn ~g hd fb {ajod"

J":" Gybdxs`f{ jbn fndb~f~v fbegxlj~fgb

Mtxfsnfo~fgbs s`gtan dbstxd ~`j~ gybdxs`f{ jbn fndb~f~v fbegxlj~fgb egx jaa xdadujb~db~f~fds jbn jxxjbidldb~s fs jujfajhad ~g ~`dfx ogl{d~db~ jt~`gxf~fds"

>;" ^`d xdadujb~ db~f~fds jbn jxxjbidldb~s ge _jlgj jxd ogl{jbfds( gX J":": &! sgld ge y`fo` ljv fsstd hdjxdx s`jxds ( gX J":"8 &! {jx~bdxs`f{s( gX J":"? &! ~xts~s (gX J":"> & jbn s{dofja {tx{gsd fb~dxbj~fgbja ogl{jbfdsy`fo` jxd jbjagigts ~g egtbnj~fgbs ( gX J":"4 &" ^`fs sdo~fgb jasg ndjas yf~`dbegxodldb~ {xgufsfgbs ~g dbstxd ogl{afjbod yf~` ~`d ajys gb ~`d gybdxs`f{ ge xdadujb~ db~f~fds (gX J":"5 &"

Ogl{jbfds (^gX J":":&

>:" Js etx~`dx nd~jfadn fb ~`fs sdo~fgb! ~`d egaagyfbi ~v{ds ge ogl{jbfdsljv hd egxldn fb _jlgj= (f& nglds~fo ogl{jbfds3 (ff& fb~dxbj~fgbja ogl{jbfds3jbn (fff& sdixdij~dn etbn fb~dxbj~fgbja ogl{jbfds" Fb jnnf~fgb! ~`fs sdo~fgb jasg


21/90


OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB :6

ogudxs xditaj~dn jo~fuf~fds {dxegxldn hv fb~dxbj~fgbja hjbcs jbn fb~dxbj~fgbjafbstxjbod ogl{jbfds! js ydaa js egxdfib ogl{jbfds jbn bglfbdds"

Nglds~fo ogl{jbfds>8" Tbndx ~`d Ogl{jbfds Jo~ 8;;: (OJ&! js jldbndn fb 8;;5! nglds~foogl{jbfds ljv hd fbogx{gxj~dn js {xfuj~d gx {thafo ogl{jbfds" [xfuj~d ogl,

{jbfds jxd {xg`fhf~dn exgl geedxfbi sdotxf~fds ~g ~`d {thafo jbn ~`d btlhdx ge s`jxd`gandxs fs aflf~dn ~g :;;" J {xfuj~d ogl{jbv yf~` gbd sfbiad s`jxd`gandx fs j sfbiad s`jxd`gandx ogl{jbv! y`fo` `js ~`d sjld hjsfo o`jxjo~dxfs~fos ge j

{xfuj~d ogl{jbv" J ogl{jbv ~`j~ fs bg~ xdifs~dxdn js j {xfuj~d ogl{jbv fs j {thafo ogl{jbv" Js j~ J{xfa 8;:8! ~`dxd ydxd egtx {thafo ogl{jbfds! ?>6 {xf,uj~d ogl{jbfds! jbn 4> sfbiad s`jxd`gandx ogl{jbfds ds~jhafs`dn fb _jlgj"

>?" Nglds~fo {xfuj~d jbn {thafo ogl{jbfds jxd xdztfxdn ~g ljfb~jfb js`jxd xdifs~dx ~`j~ xdogxns egx ~`d ajs~ sdudb vdjxs= (f& ~`d s`jxds fsstdn hv ~`dogl{jbv! (ff& ~`d bjld jbn ajs~ cbgyb jnnxdss ge djo` s`jxd`gandx! (fff& ~`dbtlhdx ge s`jxds `dan hv djo` s`jxd`gandx! (fu& ~`d nj~d ge jbv fsstd ge s`jxds~g! xd{txo`jsd gx xdndl{~fgb ge s`jxds exgl djo` s`jxd`gandx! jbn (u& ~xjbsedx ge s`jxds hv gx ~g djo` s`jxd`gandx! jbn fb xdaj~fgb ~g ~`d ~xjbsedx! ~`d bjldge ~`d {dxsgb ~g gx exgl y`gl ~`d s`jxds ydxd ~xjbsedxxdn (OJ! s" >;(:&&"

>>" ^`d s`jxd xdifs~dx lts~ hd cd{~ j~ ~`d xdifs~dxdn geefod ge ~`d ogl, {jbv fb _jlgj (OJ! s">;(8&(h&& gx fb g~`dx {ajods js bg~fefdn ~g ~`d Xdifs~xjx

ge Ogl{jbfds (OJ! s" ::6(>&(j&&" Y`dxd ~`d xtads ge ~`d ogl{jbv sg {dxlf~!~`d s`jxd xdifs~dx ojb hd nfufndn fb~g ~yg gx lgxd xdifs~dxs cd{~ fb nfeedxdb~ {ajods! dudb gt~sfnd _jlgj (OJ! s" ::6(8& jbn (?&&! {xgufndn ~`j~ ~`d {xfbof{jaxdifs~dx fs fb _jlgj jbn ~`j~ jb t{nj~dn og{v ge ~`d g~`dx xdifs~dxs jxd cd{~j~ ~`d sjld {ajod js ~`d {xfbof{ja xdifs~dx (OJ! s" ::6(8& jbn (>&&"

>4" [dxsgbs yfs`fbi ~g fbogx{gxj~d j nglds~fo {xfuj~d gx {thafo ogl{jbvlts~ sthlf~ jb j{{afoj~fgb ~g ~`d Xdifs~xjx ge Ogl{jbfds! y`fo` fs {jx~ ge ~`d Lfbfs~xv ge Oglldxod! Fbnts~xv jbn Ajhgtx" _to` jb j{{afoj~fgb lts~s{dofev ~`d etaa bjld jbn jnnxdss ge djo` s`jxd`gandx js ydaa js ~`d btlhdx ge s`jxds ~g hd fsstdn ~g djo` s`jxd`gandx (OJ! s"5(d&&"

>5" ^`d nfxdo~gxs lts~ sthlf~ jb jbbtja xd~txb ~g ~`d Xdifs~xjx (OJ!s" :8>&! nfsoagsfbi jbv o`jbids ~g s`jxd`ganfbi ~`j~ `jud gootxxdn ntxfbi ~`dvdjx"> Y`db j ogl{jbv fsstds bdy s`jxds! joztfxds f~s gyb s`jxds gx xdnddlsjbv s`jxds! f~ lts~ sdbn j bg~fod ge ~`d s`jxd ~xjbsjo~fgb ~g ~`d Xdifs~xjx yf~`fb ~db ygxcfbi njvs ge ~`d ~xjbsjo~fgb ~jcfbi {ajod (OJ! ss"85(8&! ?:(?&jbn ?4(4&&"

>" yyy"lofa"igu"ys'xof{'egxls'EGXL$8;:8"{ne "


22/90


8; OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB

>9" Ogl{jbfds fbogx{gxj~dn hdegxd ~`d OJ yjs jldbndn fb 8;;5 `jn~g xd,xdifs~dx yf~` ~`d Xdifs~xjx gb ~`dfx gyb ugaf~fgb! gx je~dx xdodfufbi jbg~fod exgl ~`d Xdifs~xjx" Tbndx sdo~fgb ??4 ge ~`d OJ! ~`d j{{afoj~fgb egx xd,xdifs~xj~fgb fboatnds! fb ~`d ojsd ge j {xfuj~d ogl{jbv! ~`d etaa bjld ge dudxvs`jxd`gandx ge ~`d ogl{jbv jbn ~`d oajss ge s`jxds `dan hv djo` s`jxd`gandx (OJ! s" ??4(8&(n&&" Fe jb dpfs~fbi ogl{jbv ejfas ~g xdxdifs~dx hdegxd ~`d dp{fxvge ~`d ~xjbsf~fgb {dxfgn (f"d" y`fo` dp{fxdn ~yg vdjxs je~dx ~`d oglldbodldb~ge ~`d OJ&! f~ ljv bg~ ojxxv gb htsfbdss tb~fa f~ fs xdxdifs~dxdn (OJ! s" ??0(n&&"Fb jbv dudb~! dpfs~fbi ogl{jbfds jxd xdztfxdn ~g ljfb~jfb j s`jxd xdifs~dx ~`j~xdogxns gybdxs`f{ jbn fndb~f~v fbegxlj~fgb ogbodxbfbi ~`dfx s`jxd`gandxs(OJ! s" >;(:&&"

>0" Tbndx ~`d Htsfbdss Afodbod Jo~ :660 (HAJ&! jbv {dxsgb (bj~txjagx adija& ojxxvfbi gb dogbglfo jo~fuf~v fb _jlgj `js ~g gh~jfb j htsfbdss

afodbsd exgl ~`d Ogllfssfgbdx ge Fbajbn Xdudbtd (HAJ! ss"4 jbn 5&" ^`dOgllfssfgbdx ljfb~jfbs j xdifs~dx ge afodbods xdogxnfbi ~`d bjld ge ~`dgybdxs jbn ~`d jnnxdss gx agoj~fgb ge ~`d {ajod ge htsfbdss (HAJ! s" 6(:&(h,o&&" J afodbsdd `js ~g xd{gx~ ~g ~`d Ogllfssfgbdx jbv o`jbid gootxxfbi ~g~`d fbegxlj~fgb efadn fb sto` xdifs~dx yf~`fb ?; njvs (HAJ! s" 6(>&&"

>6" Fb jnnf~fgb! ~`d Fbogld jp Jnlfbfs~xj~fgb Jo~ :69> (F J Jo~& {xg,ufnds ~`j~ dudxv ogl{jbv jbn dudxv {dxsgb dbijifbi fb htsfbdss ntxfbi ~`dfbogld vdjx! y`d~`dx gx bg~ j ~jp{jvdx! lts~ efad djo` vdjx j xd~txb yf~` ~`dOgllfssfgbdx (F^J Jo~! s" :4(8&&" ^`d nfxdo~gxs jxd xdztfxdn ~g nfsoagsd fb ~`d

jbbtja xd~txb ~`d otxxdb~ s`jxd`gandxs ge ~`d ogl{jbv jbn ~`dfx s`jxd`gan,fbis! js ydaa js jbv o`jbids ~g s`jxd`ganfbi ~`j~ lfi`~ `jud gootxxdn ntxfbi~`d vdjx ogudxdn hv ~`d jbbtja xd~txb"

4;" Etx~`dxlgxd! nglds~fo ogl{jbfds yf~` egxdfib s`jxd`ganfbi jxdxdztfxdn ~g gh~jfb j Egxdfib Fbuds~ldb~ Xdifs~xj~fgb odx~fefoj~d! fb joogxn,jbod yf~` ~`d sdo~fgb 5 ge ~`d Egxdfib Fbuds~ldb~ Jo~ 8;;; (EF Jo~&" Fb ~`dj{{afoj~fgb egxl ~g ~`d Lfbfs~xv ge Oglldxod! Fbnts~xv! jbn Ajhgtx! ~`dogl{jbv lts~ nfsoagsd nd~jfadn gybdxs`f{ fbegxlj~fgb ogbodxbfbi djo`s`jxd`gandx" 4

Fb~dxbj~fgbja ogl{jbfds

4:" Tbndx ~`d Fb~dxbj~fgbja Ogl{jbv Jo~ :600 (FOJ&! fb~dxbj~fgbja ogl, {jbfds ljv gbav hd gybdn hv bgb,xdsfndb~s ge _jlgj! yf~` ~`d dpod{~fgb ge ~xts~dd ogl{jbfds (FOJ! s"5(:&&" ^`dv ljv ojxxv gb jbv htsfbdss y`fo` ljvajyetaav hd ojxxfdn gb hv jb fbnfufntja ht~ ojbbg~ ojxxv gb hjbcfbi gx fbstx,jbod htsfbdss (sdd sdo~fgb gb Xditaj~dn jo~fuf~fds hdagy&! gx jo~ js j ~xts~dd

4" yyy"lofa"igu"ys'fnf{n'egxls'EFO$8;J{{afoj~fgb$8;Egxl$8;(Efbja$8;:4,;6,8;::&"{ne "


23/90


OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB 8:

ogl{jbv tbadss afodbsdn gx {dxlf~~dn ~g ng sg tbndx _jlgjb ajys (FOJ!s"9(:&&" Js ge ?; Ljxo` 8;:8! ~`dxd ydxd 86 :8? fb~dxbj~fgbja ogl{jbfdsxdifs~dxdn fb _jlgj" _do~fgbs :?(?& jbn :?(>& ge ~`d FOJ {xgufnd egx ~`d fbogx,

{gxj~fgb ge ~`d egaagyfbi ~v{ds ge fb~dxbj~fgbja ogl{jbfds=

j ogl{jbv aflf~dn hv s`jxds= j ogl{jbv `jufbi ~`d afjhfaf~v ge f~sldlhdxs (s`jxd`gandxs& aflf~dn hv ~`d ldlgxjbntl ~g ~`d jlgtb~!fe jbv! tb{jfn gb ~`d s`jxds xds{do~fudav `dan hv ~`dl3

j ogl{jbv aflf~dn hv itjxjb~dd= j ogl{jbv `jufbi ~`d afjhfaf~v ~gf~s ldlhdxs (itjxjb~dd ldlhdxs& aflf~dn hv ~`d ldlgxjbntl ~gsto` jlgtb~ js ~`d ldlhdxs ljv xds{do~fudav ~`dxdhv tbndx~jcd~g ogb~xfht~d ~g ~`d jssd~s ge ~`d ogl{jbv fb ~`d dudb~ ge f~s hdfbiygtbn t{3

j ogl{jbv aflf~dn hv hg~` s`jxds jbn itjxjb~dd= j ogl{jbv `jufbi~`d afjhfaf~v ge f~s ldlhdxs aflf~dn hv ~`d ldlgxjbntl! fb ~`d ojsdge ldlhdxs y`g `jud ifudb j itjxjb~dd! ~g sto` jlgtb~ js ~`dv `judxds{do~fudav tbndx~jcdb ~g ogb~xfht~d ~g ~`d jssd~s ge ~`d ogl{jbv fb~`d dudb~ ge f~ hdfbi ygtbn t{! jbn fb ~`d ojsd ge ldlhdxs y`g jxds`jxd`gandxs! ~g ~`d jlgtb~! fe jbv! tb{jfn gb ~`d s`jxds xds{do~fudav`dan hv ~`dl3

j aflf~dn afed fb~dxbj~fgbja ogl{jbv= y`fo` lts~ hd fbogx{gxj~dn js jogl{jbv aflf~dn hv s`jxds jbn fs sthmdo~ ~g s{dofefo {xgufsfgbs tbndx

sdo~fgbs ?;J ~g ?;L ge ~`d FOJ"48" Fb jnnf~fgb! sdixdij~dn etbn fb~dxbj~fgbja ogl{jbfds ljv hd fbogx{g,xj~dn tbndx ~`d _dixdij~dn Etbn Fb~dxbj~fgbja Ogl{jbfds Jo~ 8;;; (_EFOJ&"^`dsd ogl{jbfds ojb sd{jxj~d gx ztjxjb~fbd ~`dfx jssd~s jbn afjhfaf~fds jlgbifbnfufntja gybdxs`f{ tbf~s cbgyb js sdixdij~dn etbns gx odaas" Fbogx{gxj~fgbge ~`dsd ogl{jbfds egaagys ~`d sjld xtads js j{{afojhad ~g fb~dxbj~fgbjaogl{jbfds" Afcd g~`dx fb~dxbj~fgbja ogl{jbfds! gybdxs`f{ fb~dxds~s fb ~`dsdogl{jbfds jxd xds~xfo~dn ~g bgb,xdsfndb~s ge _jlgj yf~` ~`d dpod{~fgb ge ~xts,~dd ogl{jbfds" Js ge ?; Ljxo` 8;:8! _jlgjb jt~`gxf~fds fbnfoj~dn ~`j~ ~`dxdjxd egtx sdixdij~dn etbn fb~dxbj~fgbja ogl{jbfds jbn :6 sdixdij~dn odaas fbg{dxj~fgb"

4?" Fb~dxbj~fgbja ogl{jbfds jxd xdztfxdn ~g cdd{ j xdifs~dx ge jaa ldl, hdxs! fboatnfbi o`jbids fb gybdxs`f{! jbn {dxsgbs y`g odjsdn ~g hd j ldlhdx ntxfbi ~`d ajs~ sdudb vdjxs (dpod{~ fb xdaj~fgb ~g hdjxdx s`jxds&! fboatnfbibjlds! jnnxdssds! jbn nd~jfas ge ~`d s`jxds `dan hv djo` ldlhdx (FOJ! ss"?;I(?& jbn :;4&" ^`d xdifs~dx lts~ hd cd{~ fb _jlgj! idbdxjaav j~ ~`d xdi,fs~dxdn geefod ge ~`d ogl{jbv y`fo` fs jasg ~`d {xfbof{ja geefod ge j ~xts~ddogl{jbv (FOJ! ss" 0: jbn :;5&"


24/90


88 OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB

4>" Fb~dxbj~fgbja ogl{jbfds ojbbg~ xdifs~dx j ~xjbsedx ge s`jxds gx ndhdb,~txds tbadss j {xg{dx fbs~xtldb~ ge ~xjbsedx js hddb ndafudxdn ~g ~`d ogl{jbv(FOJ! s"55&" ^`d xdifs~dx ge ldlhdxs fs {xflj ejofd dufndbod ge jbv lj~~dx fbsdx~dn ~`dxdfb js xdztfxdn gx jt~`gxfsdn hv ~`d FOJ (FOJ! s":;4(8&&" Fe ndejta~fs ljnd gx tbbdodssjxv ndajv ~jcds {ajod fb db~dxfbi fb ~`d xdifs~dx jbv o`jbidfb gybdxs`f{! gx fe ~`d bjld ge jbv {dxsgb fs! yf~`gt~ steefofdb~ ojtsd! db~dxdnfb gx glf~~dn exgl ~`d xdifs~dx! ~`d {dxsgb jiixfdudn gx jbv ldlhdx ge ~`dogl{jbv ljv agnid jb j{{afoj~fgb yf~` ~`d Xdifs~xjx ge Fb~dxbj~fgbja jbnEgxdfib Ogl{jbfds egx xdo~fefoj~fgb ge ~`d xdifs~dx (FOJ! s" :;6&" Fb~dxbj~fgbjaogl{jbfds! dpod{~ aflf~dn afed fb~dxbj~fgbja ogl{jbfds! ljv jasg xdifs~dx s`jxds fb ~`dfx xdifs~dx j~ ~`d xdztds~ ge ~`d ~xjbsedxgx fb ~`d dudb~ ~`d ~xjbs,edxdd ejfas ~g bg~fev ~`d ogl{jbv (FOJ! s"50&"

44" ^`dxd fs bg idbdxja xdztfxdldb~ egx fb~dxbj~fgbja ogl{jbfds ~g j{{gfb~ j

xdsfndb~ nfxdo~gx ht~! fe gbd fs j{{gfb~dn! ~`j~ xdsfndb~ nfxdo~gx lts~ hd j ~xts~ddogl{jbv (FOJ! ss"?;@(:& jbn 0?&" Fb~dxbj~fgbja ogl{jbfds (g~`dx ~`jb j aflf~dnafed fb~dxbj~fgbja ogl{jbv& lts~ `jud j xdsfndb~ sdoxd~jxv! y`fo` lts~ hd j~xts~dd ogl{jbv (FOJ! s"6;&" Aflf~dn afed fb~dxbj~fgbja ogl{jbfds lts~ j{{gfb~j xdsfndb~ jidb~! y`fo` lts~ hd j ~xts~dd ogl{jbv jbn y`fo` fs xds{gbsfhad egx ljfb~jfbfbi ~`d ogl{jbvs xdogxns fb _jlgj (FOJ! s" ?;M(:& jbn (?&&"

45" Dudxv sdixdij~dn etbn fb~dxbj~fgbja ogl{jbv lts~ jud j~ jaa ~fldsj ~xts~dd ogl{jbv js xdifs~dxdn sdixdij~dn etbn ljbjidx fb _jlgj! y`glts~ cdd{ xdogxns jbn joogtb~s y`fo` s`jaa fndb~fev s`jxds gx ldlhdxs`f{

fb~dxds~s ge s`jxd`gandxs gx g~`dx ldlhdxs fb xds{do~ ge djo` sdixdij~dnetbn (_EFOJ! ss"8:(:& jbn 8:(8&(o&&" Fb jnnf~fgb! jaa fb~dxbj~fgbja ogl{jbfdsjbn sdixdij~dn etbn fb~dxbj~fgbja ogl{jbfds lts~ hd fbogx{gxj~dn jbn xdifs,~dxdn ~`xgti` j ~xts~dd ogl{jbv! y`fo` lts~ agnid ~`d ldlgxjbntl jbn jbvo`jbids ~`dxd~g yf~` ~`d Xdifs~xjx ge Fb~dxbj~fgbja jbn Egxdfib Ogl{jbfds(FOJ! ss"6(:&! :>(:& jbn ?;J(:& jbn _EFOJ! s" 5(:& jbn 5(4&(j&&"

49" [txstjb~ ~g ~`d Lgbdv Ajtbndxfbi [xdudb~fgb Jo~ 8;;9 (LA[J&! ~xts,~dd ogl{jbfds jxd sdxufod {xgufndxs ogudxdn tbndx ~`d ndefbf~fgb ge efbjbofjafbs~f~t~fgb (LA[J! s"8(:& jbn _o`dntad :(:6&&" Js sto`! ~xts~dd ogl{jbfds jxdsthmdo~ ~g idbdxja ots~gldx ntd nfafidbod xdztfxdldb~s" _do~fgb :5(:& ge ~`dLA[J xdztfxds j efbjbofja fbs~f~t~fgb ~g fndb~fev! jbn udxfev ~`d fndb~f~v ge! jots~gldx jbn gh~jfb sj~fsejo~gxv dufndbod ge fndb~f~v y`db=

ds~jhafs`fbi j htsfbdss xdaj~fgbs`f{! ldjbfbi jb jxxjbidldb~ hd~yddbj efbjbofja fbs~f~t~fgb jbn jbv {dxsgb ! ~`d {tx{gsd ge y`fo` fs ~gejofaf~j~d ~`d ojxxvfbi gt~ ge efbjbofja htsfbdss gb j xditajx hjsfs3 gx

ogbnto~fbi jbv ~xjbsjo~fgb! fboatnfbi y`db db~dxfbi fb~g jbv efntof,jxv xdaj~fgbs`f{3 gx

~`dxd fs j sts{fofgb ge j lgbdv ajtbndxfbi geedbod gx ~`d efbjbofbige ~dxxgxfsl3 gx


25/90


OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB 8?

~`dxd jxd ngth~s jhgt~ ~`d udxjof~v gx jndztjov ge ~`d ots~gldx fndb~f,efoj~fgb gx udxfefoj~fgb ngotldb~j~fgb gx fbegxlj~fgb f~ jn {xdufgtsavgh~jfbdn"

40" ^`d Lgbdv Ajtbndxfbi [xdudb~fgb Xditaj~fgb 8;;6 (LA[X& etx~`dx {xdsoxfhds j ogl{xd`dbsfud xjbid ge ngotldb~j~fgb egx fndb~fefoj~fgb jbnudxfefoj~fgb! fboatnfbi fbegxlj~fgb ogbodxbfbi bj~txja {dxsgbs (bjld jbnjnnxdss& jbn adija db~f~fds (bjld! adija egxl! nfxdo~gxs jbn ogb~xga s~xto,~txd& (LA[X! ss"4 jbn 5&" Fb xdaj~fgb ~g adija {dxsgbs! j ~xts~dd ogl{jbv fsxdztfxdn ~g ~jcd xdjsgbjhad s~d{s ~g tbndxs~jbn jbn ngotldb~ ~`d gybdxs`f{jbn ogb~xga s~xto~txd ge ~`d ots~gldx (LA[X s" 5(8&&" J ~xts~dd ogl{jbv fsxdztfxdn ~g ljfb~jfb t{nj~dn ots~gldx fbegxlj~fgb jbn ~g lgbf~gx ~xjbsjo,~fgbs gb jb gbigfbi hjsfs! js ydaa js ~g xd~jfb xdogxns egx j~ adjs~ efud vdjxs(LA[J! s" :0(?& jbn LA[X! s" :8(:&&"

46" Jaa fb~dxbj~fgbja ogl{jbfds jbn sdixdij~dn etbn fb~dxbj~fgbja ogl{j,bfds! js ydaa js jaa s{dofja {tx{gsds fb~dxbj~fgbja ogl{jbfds jxd dpdl{~ exglfbogld ~jp jbn exgl ~`d {jvldb~ ge jbv g~`dx nfxdo~ gx fbnfxdo~ ~jp gx fl{gx~gx s~jl{ nt~v t{gb f~s ~xjbsjo~fgbs! ogb~xjo~s! sdotxf~fds jbn g~`dx ndjafbis jbnt{gb f~s {xgef~s jbn ijfbs! dpod{~ y`dxd ~`d fbogld fs ndxfudn hv sto` ogl{j,bfds fb ojxxvfbi gb htsfbdss fb _jlgj (FOJ! s"8>6(8&(j&! _EFOJ! s"4 jbn _[FOJ!s":4>(8&&" ^`dxdegxd! ~`dsd db~f~fds jxd bg~ xdztfxdn ~g efad jbv ~jp xd~txb"

Xditaj~dn jo~fuf~fds

5;" Tbndx sdo~fgb > ge ~`d Fb~dxbj~fgbja Hjbcfbi Jo~ 8;;4 (FHJ&! bg {dxsgb s`jaa ~xjbsjo~ jbv fb~dxbj~fgbja hjbcfbi htsfbdss exgl yf~`fb _jlgj!y`d~`dx gx bg~ sto` htsfbdss fs ojxxfdn gb fb _jlgj! tbadss ~`d {dxsgb fs~`d `gandx ge j ujafn fb~dxbj~fgbja hjbcfbi afodbod" Tbndx sdo~fgb :? ge ~`dFHJ! dudxv j{{afoj~fgb egx j afodbod lts~ hd sthlf~~dn ~g ~`d Fbs{do~gx ge Fb~dxbj~fgbja Hjbcs jbn lts~ hd joogl{jbfdn hv j odx~fefdn og{v ge ~`d jo~!o`jx~dx! ldlgxjbntl ge jssgofj~fgb jbn jx~foads ge jssgofj~fgb ge ~`d ogl{jbv!gx g~`dx ngotldb~ gx ngotldb~s hv y`fo` ~`d ogl{jbv fs ogbs~f~t~dn! js ydaajs dufndbod ge ~`d ta~flj~d hdbdefofja gybdxs`f{ ge ~`d ogl{jbv" Bg s`jxds gx

hdbdefofja fb~dxds~ fb s`jxds gx g~`dx sdotxf~fds ge jbv afodbsdd ojb hd fsstdn jbn~xjbsedxxdn gx nfs{gsdn ge fb jbv ljbbdx yf~`gt~ ~`d {xfgx yxf~~db j{{xguja ge ~`d Fbs{do~gx ge Fb~dxbj~fgbja Hjbcs (FHJ! s":0&" Jbv o`jbids ~g gybdxs`f{fbegxlj~fgb lts~ hd xd{gx~dn ~g ~`d Fbs{do~gx ge Fb~dxbj~fgbja Hjbcs egx~`yf~`(FHJ! s"84&" Js ge ?; Ljxo` 8;:8! ~`dxd ydxd dfi`~ fb~dxbj~fgbja hjbcs xdifs,~dxdn yf~` ~`d _jlgj Fb~dxbj~fgbja Efbjbofja Jt~`gxf~v (_FEJ&"

5:" _flfajxav! ~`d Fb~dxbj~fgbja Fbstxjbod Jo~ :600 (FFJ& {xg`fhf~s jbv {dxsgb ~g ojxxv gb gx ~xjbsjo~ jbv fb~dxbj~fgbja fbstxjbod htsfbdss fb gx exglyf~`fb _jlgj yf~`gt~ j ujafn j ujafn odx~fefoj~d ge xdifs~xj~fgb (FFJ! s">&"J{{afoj~fgbs egx xdifs~xj~fgb yf~` _FEJ lts~ hd joogl{jbfdn hv= (f& j odx~fefdn


26/90


8> OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB

og{v ge ~`d jo~! o`jx~dx! nddn ge sd~~adldb~! ldlgxjbntl ge jssgofj~fgb jbnjx~foads ge jssgofj~fgb ge ~`d hgnv ogx{gxj~d! gx g~`dx ngotldb~ gx ngotldb~s

hv y`fo` ~`d hgnv ogx{gxj~d fs ogbs~f~t~dn! (ff& dufndbod ~`j~ ~`d j{{afojb~ `jsogl{afdn yf~` f~s ghafij~fgbs tbndx ~`d FFJ! (fff& dufndbod ge ~`d s`jxd`gan,fbi jbn ljbjidldb~ ge ~`d j{{afojb~! (fu& dufndbod ge ~`d ta~flj~d hdbdefofjagybdxs`f{ ge ~`d s~gocs gx s`jxds ge ~`d j{{afojb~! jbn (u& ~`d jnnxdss ge f~s xdifs~dxdn geefod fb _jlgj (FFJ! s"4&" Jbv lgnfefoj~fgb ~g fbegxlj~fgbndsoxfhdn jhgud lts~ hd {xgl{~av xd{gx~dn ~g ~`d _FEJ (FFJ! s" :8&" Js ge ?; Ljxo` 8;:8! ~`dxd ydxd egtx fb~dxbj~fgbja fbstxjbods xdifs~dxdn yf~` _FEJ"

58" [dxsgbs ojxxvfbi gb fb~dxbj~fgbja hjbcfbi htsfbdss jbn fb~dxbj~fgbjafbstxjbod htsfbdss jxd dpdl{~ exgl fbogld ~jp jbn exgl ~`d {jvldb~ ge jbvg~`dx nfxdo~ gx fbnfxdo~ ~jp gx fl{gx~ gx s~jl{ nt~v t{gb f~s ~xjbsjo~fgbs!ogb~xjo~s! sdotxf~fds jbn g~`dx ndjafbis jbn t{gb f~s {xgef~s jbn ijfbs! dpod{~

y`dxd ~`d fbogld fs ndxfudn hv sto` ogl{jbfds fb ojxxvfbi gb htsfbdss fb_jlgj (FHJ! s">; jbn FFJ! s" ?>&" ^`dxdegxd! ~`dsd db~f~fds jxd bg~ xdztfxdn ~gefad jbv ~jp xd~txb"

Egxdfib ogl{jbfds

5?" J ogl{jbv fs ogbsfndxdn j _jlgjb ~jp xdsfndb~ fe= (f& f~ fs fbogx{g,xj~dn fb _jlgj3 gx (ff& f~ `js f~s odb~xd ge jnlfbfs~xj~fud ljbjidldb~ agoj~dnfb _jlgj (F^ Jo~! s" >0(?,>&&" Afcd nglds~fo ogl{jbfds! egxdfib ogl{jbfdsy`fo` jxd ~jp xdsfndb~s ge _jlgj! js ydaa js egxdfib ogl{jbfds ndxfufbifbogld fb _jlgj! y`d~`dx gx bg~ ~jp{jvdxs! lts~ hd xdifs~dxdn yf~` jbnsthlf~ jb jbbtja fbogld ~jp xd~txb ~g ~`d Ogllfssfgbdx ge Fbajbn Xdudbtd(F^J Jo~! s" :4(:,8&&" Js sto`! ~`d otxxdb~ s`jxd`gandxs ge ~`d ogl{jbv jbn~`dfx s`jxd`ganfbis! js ydaa js jbv o`jbids ~g s`jxd`ganfbi ~`j~ lfi`~ `judgootxxdn ntxfbi ~`d efsoja vdjx lts~ hd nfsoagsdn fb ~`d jbbtja xd~txb"

5>" Fb jnnf~fgb! tbndx ~`d HAJ! jbv (nglds~fo gx egxdfib& {dxsgb ojxxv,fbi gb dogbglfo jo~fuf~v fb _jlgj `js ~g gh~jfb j htsfbdss afodbsd exgl ~`dOgllfssfgbdx ge Fbajbn Xdudbtd (HAJ! s"4&" `d Ogllfssfgbdx ljfb~jfbs jxdifs~dx ge afodbods xdogxnfbi ~`d bjld ge jaa gybdxs! js ydaa js ~`dfx jnnxdss

gx agoj~fgb ge ~`d {ajod ge htsfbdss (HAJ! s" 6(:&(h,o&&" Jbv o`jbid ~g fbegx,lj~fgb ljfb~jfbdn fb sto` j xdifs~dx lts~ hd xd{gx~dn hv ~`d afodbsdd yf~`fb?; njvs exgl f~s gootxxdbod (HAJ! s"6(>&&" Egxdfib fbuds~gxs ogbnto~fbi htsf,bdss fb _jlgj lts~ jasg gh~jfb j Egxdfib Fbuds~ldb~ Xdifs~xj~fgb odx~fefoj~djbn nfsoagsd nd~jfadn gybdxs`f{ fbegxlj~fgb fb ~`d j{{afoj~fgb egxl ~g ~`dLfbfs~xv ge Oglldxod! Fbnts~xv! jbn Ajhgtx (EF Jo~! s"5&" 5 Js ge Mtav 8;:8!~`dxd ydxd :> egxdfib ogl{jbfds xdifs~dxdn yf~` ~`d Lfbfs~xv ge Oglldxod!Fbnts~xv! jbn Ajhgtx"

5" yyy"lofa"igu"ys'fnf{n'egxls'EFO$8;J{{afoj~fgb$8;Egxl$8;(Efbja$8;:4,;6,8;::&"{ne "


27/90


OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB 84

54" J egxdfib ogl{jbv ojb jasg j{{av egx xdifs~xj~fgb tbndx ~`d FOJy`db f~= (f& `js j {dxljbdb~ ds~jhafs`ldb~3 gx (ff& fs ojxxvfbi gb htsfbdssyf~`fb _jlgj! jbn f~ fs bg~ xdifs~dxdn tbndx ~`d OJ (FOJ! s"8;;(:&&" Egxdfibogl{jbfds xdifs~dxdn tbndx ~`d FOJ jxd ~jp dpdl{~" ^`d adifsaj~fgb igudxb,fbi ~`d jujfajhfaf~v ge gybdxs`f{ jbn fndb~f~v fbegxlj~fgb ge fb~dxbj~fgbjaogl{jbfds dztjaav j{{afds ~g egxdfib ogl{jbfds xdifs~dxdn tbndx ~`d FOJ(FOJ! s"8& (sdd sdo~fgb Fb~dxbj~fgbja ogl{jbfds jhgud&"

Bglfbdds

55" ^`d ^dxls ge Xdedxdbod xdztfxds ~`j~ mtxfsnfo~fgbs dbstxd ~`j~ fbegx,lj~fgb fs jujfajhad ~g ~`dfx ogl{d~db~ jt~`gxf~fds ~`j~ fndb~fev ~`d gybdxs ge ogl{jbfds jbn jbv hgnfds ogx{gxj~d" Gybdxs fboatnd adija gybdxs! jbn! fbjbv ojsd y`dxd j adija gybdx jo~s gb hd`jae ge jbg~`dx {dxsgb js j bglfbddgx tbndx j sflfajx jxxjbidldb~! ~`j~ g~`dx {dxsgb! js ydaa js {dxsgbs fb jbgybdxs`f{ o`jfb! ~g ~`d dp~db~ ~`j~ f~ fs `dan hv ~`d mtxfsnfo~fgbs jt~`gxf~fdsgx fs yf~`fb ~`d {gssdssfgb gx ogb~xga ge {dxsgbs yf~`fb ~`d mtxfsnfo~fgbs ~dx,xf~gxfja mtxfsnfo~fgb"

59" Ja~`gti` bglfbdd s`jxd`ganfbi fs bg~ xditaj~dn tbndx _jlgjsoglldxofja ajys! s`jxds ljv hd `dan hv j bglfbdd" ^`dxd fs bg xdztfxdldb~tbndx ~`d FOJ gx ~`d _EFOJ egx j {dxsgb jo~fbi js j bglfbdd ~g ljfb~jfbfbegxlj~fgb fb xds{do~ ge ~`d {dxsgb gb y`gsd hd`jae `d gx s`d `gans s`jxds"

Bdudx~`dadss! fb~dxbj~fgbja ogl{jbfds jbn sdixdij~dn etbn fb~dxbj~fgbjaogl{jbfds bddn ~g xdsgx~ ~g j ~xts~dd ogl{jbv fb jaa ojsds y`d~`dx egx fbogx,

{gxj~fgb! ndsfibj~fbi j xdsfndb~ jidb~! gx sfl{av js geedxfbi j xdifs~dxdn geefod(FOJ! ss"6(:&! ?;@! ?;M! 0? jbn 6; jbn _[FOJ! ss"5(:& jbn 8:(:&& (sdd sdo~fgb gbFb~dxbj~fgbja ogl{jbfds jhgud&" ^`d ~xts~dd ogl{jbv fs tbndx jb ghafij~fgb ~g~jcd xdjsgbjhad ldjstxds ~g nd~dxlfbd fe j ots~gldx fs jo~fbi gb hd`jae ge jbvg~`dx {dxsgbs fboatnfbi gb hd`jae ge j hdbdefofja gybdx gx j ogb~xgaadx (LA[X!s"6(:&&" Y`dxd ~`d ~xts~dd ogl{jbv `js xdjsgbjhad ixgtbns ~g hdafdud ~`j~ j

{dxsgb (d"i" jo~fbi js j bglfbdd& fs tbndx~jcfbi j ~xjbsjo~fgb gb hd`jae ge jbvg~`dx {dxsgb (f"d" ~`d hdbdefofja gybdx&! ~`d ~xts~dd ogl{jbv lts~ udxfev ~`dfndb~f~v ge hg~` {dxsgbs (LA[J! s" :5(?& jbn LA[X! s" 6(8&&"

50" ^`d LA[J j{{afds ~g j btlhdx ge efbjbofja fbs~f~t~fgbs y`fo` jo~js! gx jxxjbid egx jbg~`dx {dxsgb ~g jo~ js! j bglfbdd s`jxd`gandx egx jbg~`dx

{dxsgb (Itfndafbds egx ~`d Efbjbofja _do~gx! J{xfa 8;:8! [jx~ >&" `dsd fboatnd~xts~s jbn ogx{gxj~d sdxufod {xgufndxs! ~xts~dd ogl{jbfds! {dxsgbs ~xjnfbiegx ~`dfx gyb joogtb~ gx ~`d joogtb~ ge ots~gldxs fb ~xjbsedxjhad gx bdig~fj,

had fbs~xtldb~s! fbuds~ldb~ htsfbdss fboatnfbi {gx~egafg ljbjidldb~ jbnjnufod! sjedcdd{fbi jbn jnlfbfs~xj~fgb ge sdotxf~fds! sjed ots~gnv sdxufodsjbn jo~fbi js j sdotxf~fds ndjadx gx et~txds hxgcdx3 jbn ajyvdxs (hjxxfs~dxsjbn sgafof~gxs& y`db ljbjifbi oafdb~ lgbdv! sdotxf~fds gx g~`dx jssd~s (LA[J

_o`dntad :&" _to` sdxufod {xgufndxs jxd xdztfxdn ~g cdd{ fndb~fefoj~fgb


28/90



xdogxns ogbodxbfbi ~`dfx ots~gldxs jbn hdbdefofja gybdxs" ^`dxdegxd! sdxufod {xgufndxs y`g ygtan hd dp{do~dn ~g jo~ {xgedssfgbjaav js j bglfbdd s`jxd,`gandx jxd idbdxjaav ogudxdn hv ~`d ghafij~fgbs tbndx ~`d LA[J ~g fndb~fev~`d {dxsgb ~`dv jxd jo~fbi egx (LA[J! s" :5(:& jbn _o`dntad :(:0&! jbn LA[X!s"4(:,?&&" ^`fs fbegxlj~fgb lts~ hd cd{~ t{ ~g nj~d jbn ljfb~jfbdn egx j~ adjs~efud vdjxs (LA[J! s" :0(?& jbn LA[X! s" :8&"

56" Bglfbdd s jxd gandxs! g~`dx ~`jb sdxufod {xgufndxs ogudxdn hv ~`dLA[J! ng bg~ `jud j s{dofefo adija ghafij~fgb ~g xd~jfb fndb~f~v fbegxlj~fgb gb~`d {dxsgb egx y`gl ~`dv jo~ js ~`d adija gybdx" Bdudx~`dadss! f~ ljv hd dp{do~dn~`j~ sto` bglfbdds ng cbgy y`g ~`dfx oafdb~ fs fb gxndx ~g ogxxdo~av {dxegxl ~`dfx nt~fds js j bglfbdd" Fb jnnf~fgb! ~`dsd bglfbdds lfi`~ ds~jhafs` j xdaj~fgbs`f{yf~` j efbjbofja fbs~f~t~fgb fb _jlgj (d"i" g{dbfbi j hjbc joogtb~ ~g xdodfud nfuf,ndbns gb ~`d s`jxds ~`dv `gan&! fb y`fo` ojsd ~`d efbjbofja fbs~f~t~fgb fs xdztfxdn

~g {dxegxl ots~gldx ntd nfafidbod ldjstxds yf~` xds{do~ ~g ~`d {dxsgb jo~fbi jsbglfbdd jbn ~`d hdbdefofja gybdx! js fb ~`d {xdodnfbi {jxjixj{`" Fb jbv dudb~!~`d ixgt{ ge bglfbdd s`jxd`gandxs bg~ ogudxdn hv ~`d LA[J ygtan {xfljxfavogbsfs~ ge {dxsgbs {dxegxlfbi sdxufods ixj~tf~gtsav gx fb ~`d ogtxsd ge j {txdav

{xfuj~d bgb,htsfbdss xdaj~fgbs f{ jbn fs ~`dxdegxd afcdav ~g hd aflf~dn" `fs lj~~dx yfaa hd etx~`dx ogbsfndxdn js {jx~ ge _jlgjs [`jsd 8 xdufdy"

Ogboatsfgbs

9;" Nglds~fo ogl{jbfds jxd xdztfxdn ~g cdd{ jb t{nj~dn s`jxd`gandx xdi,fs~dx fb _jlgj jbn ~g nfsoagsd t{nj~dn gybdxs`f{ fbegxlj~fgb ~g ~`d Xdifs~xjx ge Ogl{jbfds t{gb xdifs~xj~fgb jbn ~`db gb jb jbbtja hjsfs" Nglds~fo ogl,

{jbfds jbn egxdfib ogl{jbfds ~`j~ jxd xdsfndb~ fb _jlgj egx ~jp {tx{gsds hvufx~td ge ~`dfx odb~xd ge jnlfbfs~xj~fud ljbjidldb~ jxd jbbtjaav xdztfxdn~g nfsoagsd ~g ~`d ~jp jt~`gxf~fds fndb~f~v fbegxlj~fgb ogbodxbfbi ~`dfx s`jxd`gandxs" Tbndx ~`d LA[J! {dxsgbs jo~fbi {xgedssfgbjaav js j bglfbdds`jxd`gandx lts~ fndb~fev ~`d {dxsgb y`g ~`dv jxd jo~fbi egx js j bglfbdd"

9:" Fb~dxbj~fgbja ogl{jbfds jbn sdixdij~dn etbn fb~dxbj~fgbja ogl{j,bfds lts~ cdd{ j~ ~`dfx xdifs~dxdn geefod j afs~ ogb~jfbfbi otxxdb~ gybdxs`f{

fbegxlj~fgb ogbodxbfbi jaa ~`dfx ldlhdxs! dpod{~ fb xdaj~fgb ~g hdjxdx s`jxds"Fb jnnf~fgb! ~`dsd db~f~fds lts~ hd ds~jhafs`dn ~`xgti` jbn xdifs~dxdn hv j~xts~dd ogl{jbv! y`fo` fs sthmdo~ ~g ogl{xd`dbsfud ghafij~fgbs tbndx ~`dLA[J! fboatnfbi ots~gldx ntd nfafidbod xdztfxdldb~s" ^xts~dd ogl{jbfdsjxd xdztfxdn ~g fndb~fev ~`d {dxsgb egx y`gl! gx egx y`gsd ta~flj~d hdbdef~!j ~xjbsjo~fgb (g~`dx ~`jb j gbd,gee ~xjbsjo~fgb& fs hdfbi ogbnto~dn! js ydaa js~`d {dxsgb tbndx~jcfbi j ~xjbsjo~fgb gb hd`jae ge jbg~`dx {dxsgb! f"d"jo~fbijs j bglfbdd" [dxsgbs ojxxvfbi gb fb~dxbj~fgbja hjbcfbi htsfbdss gx fb~dx,bj~fgbja fbstxjbod htsfbdss jxd xdztfxdn ~g nfsoagsd t{nj~dn gybdxs`f{fbegxlj~fgb js {jx~ ge ~`d afodbsfbi gx xdifs~xj~fgb {xgodss! xds{do~fudav yf~`

~`d Fbs{do~gx ge Fb~dxbj~fgbja Hjbcs gx _FEJ"


29/90



Hdjxdx s`jxds (^gX J":"8&

Nglds~fo ogl{jbfds

98" ^`d OJ ngds bg~ ogb~jfb jbv s{dofefo xdedxdbod ~g hdjxdx s`jxds" Bgbd~`dadss! ~`d fsstjbod ge hdjxdx s`jxds tbndx ~`d OJ fs fl{afof~av {xd,oatndn hv ~`d xdztfxdldb~s ogbodxbfbi ~`d fsstd jbn ~xjbsedx ge s`jxds" Fb

{jx~fotajx! j s`jxd fs fsstdn y`db ~`d bjld ge ~`d `gandx fs db~dxdn gb ~`ds`jxd xdifs~dx jbn j s`jxd fs ~xjbsedxxdn hv db~xv S ge ~`d bjld ge ~`d s`jxd,`gandx \ fb ~`d s`jxd xdifs~dx fb joogxnjbod yf~` sdo~fgb >; (OJ! ss"89 jbn?0(8&& Sajbitjid jnndn \" Ogl{jbfds jxd xdztfxdn ~g ljfb~jfb j s`jxd xdifs~dx ~`j~ xdogxns ~`d bjld jbn ajs~ cbgyb jnnxdss ge djo` {dxsgb y`g `js hddbj s`jxd`gandx fb ~`d ajs~ sdudb vdjxs (OJ! s" >;(:&&" Db~xv ge ~`d bjld ge j

{dxsgb fb ~`d s`jxd xdifs~dx js `gandx ge j s`jxd fs dufndbod ~`j~ adija ~f~ad ~g~`d s`jxd uds~s fb ~`j~ {dxsgb (OJ! s" >:&" ^`dxdegxd! nglds~fo ogl{jbfds jxdbg~ {dxlf~~dn ~g fsstd hdjxdx s`jxds"

Fb~dxbj~fgbja ogl{jbfds

9?" Fb~dxbj~fgbja hjbcs! aflf~dn afed fb~dxbj~fgbja ogl{jbfds jbn sdixd,ij~dn etbn fb~dxbj~fgbja ogl{jbfds jxd egxhfnndb exgl fsstfbi hdjxdx s`jxdsgx s`jxds yjxxjb~s ~g hdjxdx" Fbs~djn! s`jxds fsstdn hv sto` ogl{jbfds lts~

hd xdifs~dxdn s`jxds (FHJ! s" :0! FOJ! s"?;D(i& jbn _EFOJ! s" 5(?&&"

9>" Fb~dxbj~fgbja ogl{jbfds (g~`dx ~`jb aflf~dn afed fb~dxbj~fgbja ogl{j,bfds jbn sdixdij~dn etbn fb~dxbj~fgbja ogl{jbfds& ljv fsstd hdjxdx s`jxdsjbn s`jxd yjxxjb~s ~g hdjxdx tbndx ~`d FOJ (FOJ! ss"?4 jbn ?5&" ^`d FOJ

{xgufnds ~`j~ jaa hdjxdx s`jxds jbn s`jxd yjxxjb~s ~g hdjxdx fsstdn hv jbfb~dxbj~fgbja ogl{jbv `jud ~g hd {`vsfojaav agnidn yf~` ~`d ~xts~dd ogl{jbv(jo~fbi js j ots~gnfjb egx ~`d hdbdefofja gybdx& y`fo` {xgufnds ~`d xdifs~dxdngeefod egx ~`d fb~dxbj~fgbja ogl{jbv (FOJ! s"?6(:&&" ^`d xdifs~dxdn geefodge ~`d fb~dxbj~fgbja ogl{jbv! y`fo` fs jasg ~`d {xfbof{ja geefod ge j ~xts~ddogl{jbv! lts~ hd fb _jlgj (FOJ! s"0:&" ^`d ~xts~dd ogl{jbv ~`db jo~s js jots~gnfjb ge ~`d gxfifbja hdjxdx fbs~xtldb~s egx ~`d hdbdefofja gybdxs"

94" Ots~gnfjbs jxd egxhfnndb exgl xdadjsfbi ~`d hdjxdx s`jxds gx s`jxdyjxxjb~s ~g hdjxdx ~g ~`d hdbdefofja gybdx gx ~g {jx~ yf~` ~`d {`vsfoja {gs,sdssfgb ge ~`dsd ngotldb~s! tbadss ~`d hdjxdx s`jxds jxd ~g hd ojbodaadn hv~`d fb~dxbj~fgbja ogl{jbv gx ogbudx~dn fb~g xdifs~dxdn s`jxds (FOJ! s" ?6(8&&"Y`dxd ~`d hdbdefofja gybdx ge j hdjxdx s`jxd gx s`jxd yjxxjb~ ~g hdjxdx xdztfxds ~`j~ sto` hdjxdx fbs~xtldb~ hd ogbudx~dn ~g xdifs~dxdn s`jxds! ojb,odaadn gx ~xjbsedxxdn! ~`d ots~gnfjb lts~ efxs~ xdodfud sj~fsejo~gxv dufndbodge ~`d fndb~f~v ge ~`d {dxsgb ljcfbi ~`d xdztds~ jbn ge jbv g~`dx {dxsgb y`g!js j xdsta~ ge ~`d xdztds~! yfaa hdogld j xdifs~dxdn s`jxd`gandx gx hdogld ~`d

`gandx ge j hdbdefofja fb~dxds~ fb ~`d hdjxdx s`jxd gx s`jxd yjxxjb~ ~g hdjxdx


30/90



(FOJ! s"?6(?&&" _jlgjb jt~`gxf~fds `jud fbnfoj~dn ~`j~ sj~fsejo~gxv dufndbodldjbs ~`d ngotldb~j~fgb xdaj~dn ~g ots~gldx ntd nfafidbod! js {xgufndntbndx sdo~fgbs 4 jbn 5 ge ~`d LA[X"

95" ^xts~dd ogl{jbfds jxd sdxufod {xgufndxs ogudxdn tbndx ~`d ndefbf,~fgb ge efbjbofja fbs~f~t~fgb (LA[J! s"8(:& jbn _o`dntad :(:6& jbn ^xts~ddOgl{jbfds Jo~ :600! s"8&" Js sto`! ~xts~dd ogl{jbfds jxd sthmdo~ ~g idbdxjaots~gldx ntd nfafidbod xdztfxdldb~s jbn xdztfxdn ~g cdd{ fndb~fefoj~fgbxdogxns ogbodxbfbi ~`dfx ots~gldxs jbn hdbdefofja gybdxs" ^`d LA[X etx,~`dx {xdsoxfhds j ogl{xd`dbsfud xjbid ge ngotldb~j~fgb egx fndb~fefoj~fgbjbn udxfefoj~fgb! fboatnfbi fbegxlj~fgb ogbodxbfbi bj~txja {dxsgbs (bjld jbnjnnxdss& jbn adija db~f~fds (bjld! adija egxl! nfxdo~gxs jbn ogb~xga s~xto~txd&(LA[X! ss"4 jbn 5&" ^`d ~xts~dd ogl{jbv lts~ fndb~fev djo` bj~txja {dxsgby`g gybs nfxdo~av gx fbnfxdo~av :;$ gx lgxd ge ~`d ug~d gx ujatd ge jb dztf~v

fb~dxds~ fb ~`d ogl{jbv (LA[X s"5(?&&" ^`dsd xdogxns lts~ hd cd{~ t{ ~g nj~djbn ljfb~jfbdn egx j~ adjs~ efud vdjxs (LA[J! s" :0(?& jbn LA[X! s" :8&"

Ogboatsfgbs

99" Yf~` xdijxn ~g nglds~fo ogl{jbfds! ~`d OJ dbstxds ~`j~ gybdxs`f{ge djo` s`jxd fsstdn hv j ogl{jbv fs cbgyb" Fb~dxbj~fgbja hjbcs! aflf~dn afedfb~dxbj~fgbja ogl{jbfds jbn sdixdij~dn etbn fb~dxbj~fgbja ogl{jbfds ojbbg~fsstd hdjxdx fbs~xtldb~s" Y`fad fb~dxbj~fgbja ogl{jbfds ljv fsstd hdjxdx fbs~xtldb~s! j{{xg{xfj~d fllghfafsj~fgb ldo`jbfsls jxd fb {ajod ~g dbstxd~`d fndb~fefoj~fgb ge ~`d hdbdefofja gybdxs ge sto` fbs~xtldb~s" _jlgjb~xts~dd ogl{jbfds lts~ jo~ js ots~gnfjbs jbn cdd{ fndb~f~v fbegxlj~fgb ogb,odxbfbi sto` hdbdefofja gybdxs"

[jx~bdxs`f{s (^gX J":"?&

90" Js etx~`dx ndsoxfhdn fb ~`fs sdo~fgb! ~`d ajys ge _jlgj jaagys egx ~`dds~jhafs`ldb~ ge ~`d egaagyfbi ~v{ds ge {jx~bdxs`f{= (f& nglds~fo {jx~bdxs`f{!(ff& fb~dxbj~fgbja {jx~bdxs`f{! jbn (fff& aflf~dn {jx~bdxs`f{" Fb jnnf~fgb! ~`fssdo~fgb jasg ogudxs egxdfib {jx~bdxs`f{s"

Nglds~fo {jx~bdxs`f{s

96" ^`d [jx~bdxs`f{s Jo~ :694 ([J& igudxbs ~`d egxlj~fgb ge nglds~fo {jx~bdxs`f{s" Aflf~dn {jx~bdxs`f{s ljv bg~ hd ds~jhafs`dn tbndx ~`d [J"Dudxv {jx~bdx fs afjhad mgfb~av yf~` `fs gx `dx og,{jx~bdxs jbn sdudxjaav egx ~`dafjhfaf~fds ge ~`d {jx~bdxs`f{s" J egxlja jixddldb~ fs bg~ bdodssjxv ~g nd~dx,lfbd ~`d dpfs~dbod ge j {jx~bdxs`f{" Y`dxd sto` j yxf~~db ogb~xjo~ dpfs~s! f~fs xdztfxdn ~`j~ j og{v hd sthlf~~dn egx ~`d xdogxns ge ~`d Lfbfs~xv ge Mts~fod


31/90



jbn Ogtx~s Jnlfbfs~xj~fgb" Js j~ J{xfa 8;:8! ~`dxd ydxd ?4 nglds~fo {jx~bdx,s`f{s ds~jhafs`dn fb _jlgj"

0;" Tbndx ~`d [J! {jx~bdxs f{s jxd ndefbdn js ~`d xdaj~fgb y fo` sthsfs~s

hd~yddb {dxsgbs ojxxvfbi gb j htsfbdss fb ogllgb yf~` j ufdy ~g {xgef~([J! s">(:&&" Tbndx ~`d HAJ! jbv {dxsgb (fboatnfbi {jx~bdxs`f{s& ojxxvfbi gbdogbglfo jo~fuf~v fb _jlgj `js ~g xdifs~dx egx j htsfbdss afodbod (HAJ! s"4&" Fbjnnf~fgb! y`dxd ~yg gx lgxd {dxsgbs jxd g{dxj~fbi js j {jx~bdxs`f{! ~`dv lts~gh~jfb gbd afodbod fb xds{do~ ge djo` htsfbdss gx dogbglfo jo~fuf~v ogbnto~dn

hv ~`d {jx~bdxs`f{ (HAJ! s" :;&" Fbegxlj~fgb gb ~`d fndb~f~v ge ~`d {jx~bdxs ge ~`d {jx~bdxs`f{ lts~ hd efadn yf~` ~`d Ogllfssfgbdx ge Fbajbn Xdudbtd jbnjbv o`jbid lts~ hd xd{gx~dn yf~`fb ?; njvs (HAJ! s" 6(:&(h,o& jbn 6(>&&"

0:" Tbndx ~`d F^J Jo~! {jx~bdxs`f{s ejaa tbndx ~`d ndefbf~fgb ge {dxsgbsjbn ~jp{jvdxs! jbn jxd! ogbsdztdb~av! ghafidn ~g efad jb jbbtja xd~txb (F^JJo~! ss"8(:& jbn :4(:&&" _{dofefojaav fb xdaj~fgb ~g {jx~bdxs`f{s! ~`d F^J Jo~xdztfxds ~`j~ y`db fbogld fs ndxfudn hv ~yg gx lgxd {dxsgbs mgfb~av js {jx~,bdxs! ~`dv lts~ ljcd j mgfb~ xd~txb ge ~`d fbogld ge ~`d {jx~bdxs`f{! sd~~fbiegx~` ~`d jlgtb~ ge ~`j~ fbogld jbn ~`d s`jxds ge ~`d sdudxja {jx~bdxs ~`dxdfb(F^J Jo~! s" :0(h&(f&&" Fb jnnf~fgb! djo` {jx~bdx lts~ hd sd{jxj~dav jssdssdnjbn afjhad egx ~`d ~jp {jvjhad gb `fs gx `dx ~g~ja fbogld! fboatnfbi ~`d s`jxdge ~`d fbogld ge jbv {jx~bdxs`f{ (F^J Jo~! s" :0(h&(fff&&"

Fb~dxbj~fgbja {jx~bdxs`f{s jbn aflf~dn {jx~bdxs`f{s

08" ^`d Fb~dxbj~fgbja [jx~bdxs`f{ jbn Aflf~dn [jx~bdxs`f{ Jo~ :600(F[A[J& {xgufnds egx ~`d oxdj~fgb ge ~yg ~v{ds ge {jx~bdxs`f{s=

jb fb~dxbj~fgbja {jx~bdxs`f{= dudxv {jx~bdx fs mgfb~av jbn sdudxjaavafjhad egx ~`d afjhfaf~fds ge ~`d {jx~bdxs`f{3 gx

j aflf~dn {jx~bdxs`f{= dudxv idbdxja {jx~bdx fs mgfb~av jbn sdudxjaavafjhad egx jaa afjhfaf~fds ge ~`d aflf~dn {jx~bdxs`f{! y`fad dudxv aflf~dn

{jx~bdx fs idbdxjaav gbav afjhad ~g ogb~xfht~d fb lgbdv gx lgbdvsygx~` ~g ~`d ogllgb s~goc! js oj{f~ja (F[A[J! s" :5(:&&"

0?" Fb~dxbj~fgbja {jx~bdxs`f{s jbn aflf~dn {jx~bdxs`f{s ojbbg~ ojxxv gt~ htsfbdss bgx dbijid fb ~xjnd fb _jlgj! ht~ ojb `gan s`jxds! ndhdb~txds jbng~`dx sdotxf~fds fb fb~dxbj~fgbja ogl{jbfds jbn egxdfib ogl{jbfds xdifs~dxdntbndx ~`d FOJ (F[A[J! s" 4&" Js ge Mtav 8;:8! bg fb~dxbj~fgbja {jx~bdxs`f{ gx aflf~dn {jx~bdxs`f{ `js hddb ds~jhafs`dn gx xdifs~dxdn fb _jlgj"

0>" Fb~dxbj~fgbja {jx~bdxs`f{s jbn aflf~dn {jx~bdxs`f{s lts~ j{{av egx xdifs~xj~fgb yf~` ~`d Xdifs~xjx ge Fb~dxbj~fgbja [jx~bdxs`f{s ~`xgti` j ~xts~ddogl{jbv (F[A[J! ss"5(:&! 6 jbn 8;&" J {jx~bdxs`f{ jixddldb~ fs xdztfxdnjs ~`d ldjbs hv y`fo` jb fb~dxbj~fgbja {jx~bdxs`f{ gx aflf~dn {jx~bdxs`f{fs dufndbodn (F[A[J! s" 8(:&&" ^`dxd fs bg {xdsoxfhdn egxl egx j {jx~bdxs`f{


32/90


?; OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB

jixddldb~! ht~ sto` jixddldb~ ygtan js j lj~~dx ge ogtxsd ogb~jfb nd~jfasge ~`d {jx~bdxs" ^`d {jx~bdxs`f{ jixddldb~ gx jbv jldbnldb~ ~`dxd~g ljv

hd {xgufndn ~g ~`d Xdifs~xjx js {jx~ ge ~`d xdifs~xj~fgb xdztfxdldb~s (F[A[J!ss":: jbn 88&" ^`d ygxnfbi ge ~`fs {xgufsfgb j{{djxs ~g stiids~ ~`j~ ~`d sth,lfssfgb ge ~`d {jx~bdxs`f{ jixddldb~ ~g ~`d Xdifs~xjx fs ade~ ~g ~`d ~xts~ddogl{jbvs nfsoxd~fgb" Tbndx ~`d F[A[J! aflf~dn {jx~bdxs`f{s lts~ ogl{ad~d!je~dx xdifs~xj~fgb jbn hdegxd oglldbofbi jbv htsfbdss! j odx~fefoj~d nfs,oagsfbi ~`d bjlds jbn jnnxdssds ge jaa {jx~bdxs nfs~fbitfs`fbi ~`d idbdxja

{jx~bdxs exgl ~`d aflf~dn {jx~bdxs (F[A[J! s" 8?(:&&" ^`fs odx~fefoj~d ljv jasg hd efadn yf~` ~`d Xdifs~xjx (F[A[J! s" 8?(8&&"

04" Xdifs~xj~fgb ge fb~dxbj~fgbja {jx~bdxs`f{s jbn aflf~dn {jx~bdx,s`f{s fs sthlf~~dn hv j ~xts~dd ogl{jbv ~g ~`d Xdifs~xjx ge Fb~dxbj~fgbja[jx~bdxs`f{s! {jx~ ge ~`d _FEJ" ^`dsd {jx~bdxs`f{s ojbbg~ hd xdifs~dxdn yf~`

~`d _FEJ tbadss ~`d ~xts~dd ogl{jbv `js {xgufndn ~`d Xdifs~xjx yf~` j odx,~fefoj~d j~~ds~fbi ~`j~ gbd ge ~`d {jx~bdx fs j ~xts~dd ogl{jbv! jb fb~dxbj~fgbjaogl{jbv! gx j egxdfib ogl{jbv xdifs~dxdn tbndx ~`d FOJ! jbn ~`j~ djo` ge ~`d {jx~bdx fs bgb,xdsfndb~ ge _jlgj (F[A[J! ss"8(:&! :; jbn 8:&" Egx jb fb~dx,bj~fgbja {jx~bdxs`f{ gx aflf~dn {jx~bdxs`f{ ~g dpfs~! ~`dxd lts~ hd odx~jfb~v~`j~ ~`dsd ogbnf~fgbs jxd ld~ j~ jaa ~flds (F[A[J! s" 8&" Js j ogbsdztdbod!~`d xdifs~dxfbi ~xts~dd ogl{jbv lts~ `jud cbgyadnid ge ~`d fndb~f~v ge ~`d

{jx~bdxs ge sto` {jx~bdxs`f{s"

05" ^xts~dd ogl{jbfds fbugaudn fb ~`d xdifs~xj~fgb ge ~`dsd db~f~fds jxd

xdztfxdn ~g fndb~fev jbn udxfev ~`d fndb~f~v ge ~`d ots~gldx y`db ds~jhafs`fbijbv htsfbdss xdaj~fgbs`f{ (LA[J! s" :5&" ^`d LA[X {xdsoxfhds j ogl{xd,`dbsfud xjbid ge ngotldb~j~fgb egx fndb~fefoj~fgb jbn udxfefoj~fgb! fboatnfbifbegxlj~fgb ogbodxbfbi bj~txja {dxsgbs (bjld jbn jnnxdss& jbn adija db~f,~fds (bjld! adija egxl! nfxdo~gxs jbn ogb~xga s~xto~txd& (LA[X! ss"4 jbn 5&"Lgxdgudx! ~`d LA[X xdztfxds ~xts~dd ogl{jbfds ~g ~jcd xdjsgbjhad ldjstxds~g tbndxs~jbn ~`d gybdxs`f{ jbn ogb~xga s~xto~txd ge ~`d ots~gldx (LA[X!s" 5(8&&" ^`dsd xdogxns lts~ hd cd{~ t{ ~g nj~d jbn ljfb~jfbdn egx j~ adjs~ efudvdjxs (LA[J! s" :0(?& jbn LA[X! s" :8&"

09" Fb jnnf~fgb! ~`d LA[X s{dofefojaav xdztfxds ~`d ~xts~dd ogl{jbv ~g~jcd xdjsgbjhad s~d{s ~g tbndxs~jbn jbn xdogxn ~`d gybdxs`f{ jbn ogb~xgas~xto~txd ge ~`d ots~gldx! fboatnfbi ~`d fndb~fefoj~fgb ge ~`d {xfbof{ja gybdx ge j aflf~dn {jx~bdxs`f{! js ydaa js ge djo` bj~txja {dxsgb y`g gybs nfxdo~avgx fbnfxdo~av :;$ gx lgxd ge ~`d ujatd ge jb dztf~v fb~dxds~ fb ~`d aflf~dn

{jx~bdxs`f{ jbn jbv {dxsgb dpdxofsfbi deedo~fud ogb~xga (LA[X! s"5(8,?&&" Bdudx~`dadss! joogxnfbi ~g _jlgj! fbegxlj~fgb gb jaa ~`d {jx~bdxs ge fb~dxbj,~fgbja {jx~bdxs`f{s jbn aflf~dn {jx~bdxs`f{s yfaa hd jujfajhad fb ~`d {jx~bdxs`f{jixddldb~! y`fo` lts~ hd cd{~ hv ~`d ~xts~dd ogl{jbv (LA[X! s" 5(:&(n&&"

00" Fb~dxbj~fgbja {jx~bdxs`f{s jbn aflf~dn {jx~bdxs`f{s jxd ~jp dpdl{~

jbn jxd ~`dxdegxd bg~ xdztfxdn ~g efad jbv ~jp xd~txb (F[A[J! s" ?5(:&&"


33/90


OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB ?:

Egxdfib {jx~bdxs`f{s06" Tbndx ~`d HAJ! jbv {dxsgb (fboatnfbi egxdfib {jx~bdxs`f{s& ojxxv,fbi gb dogbglfo jo~fuf~v fb _jlgj `js ~g gh~jfb j htsfbdss afodbsd exgl ~`d

Ogllfssfgbdx ge Fbajbn Xdudbtd (HAJ! s"4&" ^`d Ogllfssfgbdx ljfb~jfbsj xdifs~dx ge afodbods xdogxnfbi ~`d bjld ge ~`d gybdxs! js ydaa js ~`dfx jnnxdss gx agoj~fgb ge ~`d {ajod ge htsfbdss (HAJ! s" 6(:&(h,o&&" [txstjb~ ~gsdo~fgb 6(>& ge ~`d HAJ! jbv o`jbids fb gybdxs`f{ lts~ hd nfsoagsdn ~g ~`dOgllfssfgbdx yf~`fb ?; njvs" Jbv {dxsgb y`g joztfxds j htsfbdss afodbodtbndx ~`d HAJ fs jt~glj~fojaav xdifs~dxdn egx fbogld ~jp {tx{gsds"

6;" ^`d F J Jo~ {xgufnds ~`j~ dudxv {dxsgb (fboatnfbi egxdfib {jx~bdx,s`f{s& dbijifbi fb htsfbdss ntxfbi ~`d fbogld vdjx! y`d~`dx gx bg~ j ~jp{jvdx!lts~ efad djo` vdjx j xd~txb yf~` ~`d Ogllfssfgbdx (F^J Jo~! s":4(8&&" Fbjnnf~fgb! ~`d fbnfufntja {jx~bdxs yfaa jasg hd xdztfxdn ~g efad jbbtja ~jpxd~txbs! js ~`d {jx~bdxs jxd ~jpdn fbnfufntjaav gb ~`dfx s`jxd ge ~`d egxdfib

{jx~bdxs`f{s fbogld (F^J Jo~! ss":0&"

Ogboatsfgbs6:" Nglds~fo jbn egxdfib {jx~bdxs`f{s ojxxvfbi gb dogbglfo jo~fuf~v fb_jlgj lts~ gh~jfb j htsfbdss afodbod exgl ~`d Lfbfs~dx ge Fbajbn Xdudbtdjbn! ogbsdztdb~av! jxd xdifs~dxdn egx fbogld ~jp {tx{gsds" ^`d ghafij~fgbsfl{gsdn gb nglds~fo jbn egxdfib {jx~bdxs`f{s tbndx ~`d HAJ jbn ~`d F^JJo~ dbstxd ~`j~ gybdxs`f{ fbegxlj~fgb ge nglds~fo {jx~bdxs`f{s fs jujfajhad"Fb~dxbj~fgbja {jx~bdxs`f{s jbn aflf~dn {jx~bdxs`f{s lts~ ljfb~jfb fbegxlj,~fgb gb ~`d fndb~f~v ge ~`dfx {jx~bdxs jbn hd xdifs~dxdn ~`xgti` j _jlgjb~xts~dd ogl{jbv! y`fo` fs sthmdo~ ~g ogl{xd`dbsfud ots~gldx ntd nfafidbodxdztfxdldb~s tbndx ~`d L[AJ jbn ~`d LA[X"

^xts~s ( gX J":">&68" ^`d egaagyfbi ~v{ds ge ~xts~s ljv hd oxdj~dn fb _jlgj= (f& nglds~fo~xts~s3 (ff& fb~dxbj~fgbja ~xts~s3 jbn (fff& tbf~ ~xts~s" Fb jnnf~fgb! ~`fs sdo~fgbjasg ndjas yf~` egxdfib ~xts~s"

Nglds~fo ~xts~s

6?" ^xts~s fb _jlgj fboatnd dp{xdss! fl{afdn! jbn g~`dx egxls ge ~xts~s(fboatnfbi nfsoxd~fgbjxv ~xts~s&" J ~xts~ fs bg~ j sd{jxj~d adija db~f~v" Xj~`dx!f~ fs j (efntofjxv& xdaj~fgbs`f{ hd~yddb ~`d ~xts~dd jbn hdbdefofjxv" Js jogllgb ajy mtxfsnfo~fgb! _jlgj fb`dxf~dn jbn j{{afds ~`d ogllgb ajy ogb,od{~ ge ~xts~s jbn ~`d Ogbs~f~t~fgb dp{afof~av {xgufnds ~`j~ ajy fboatnds ~`dDbiafs` ogllgb ajy jbn dztf~v egx ~`d ~fld hdfbi fb sg ejx js ~`dv jxd bg~dpoatndn hv g~`dx ajys fb egxod fb _jlgj (_jlgj Jo~ :68: (B]&! s" ?>6 jbnOgbs~f~t~fgb! Jx~s" ::: jbn ::>&"


34/90


?8 OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB

6>" [txstjb~ ~g ~`d _jlgjb _t{xdld Ogtx~s mtnidldb~ fb ~`d G{dagidGag u [gafod Stbxd{gx~dn! L4;68'0;\! ~`d {xfbof{ads ge ogllgb ajy jbndztf~v ~`j~ jxd j{{afojhad fb _jlgj jxd bg~ bdodssjxfav ~`d sjld {xfbof{ads jsjxd j{{afdn hv ~`d ogtx~s fb Dbiajbn! ht~ ~`dv ljv hd {xfbof{ads ge ogllgbajy ~`j~ jxd j{{afdn dasdy`dxd fb ~`d Ogllgbydja~`" Fb _jlgj! ~`dxd fs jagbi afbd ge ogllgb ajy jt~`gxf~fds ~`j~ `jud ds~jhafs`dn j sd~ ge xtads ~`j~igudxb ogllgb ajy ~xts~s" Egx j ~xts~ ~g sthsfs~! ~`dxd lts~ hd odx~jfb~v fb~`d fndb~f~v ge ~`d ~xts~dd! ~`d hdbdefofjxfds jbn ~`d ~xts~ {xg{dx~v ( Cbfi`~ u Cbfi`~ S:0>;\ ? Hdju" :>0&" ^`fs ndofsfgb ds~jhafs`ds ~`j~ egx j ~xts~ ~g hdujafn! ~`d ~xts~ bddns ~g ldd~ ~`xdd odx~jfb~fds!f"d"~`d odx~jfb~v ge fb~db~fgb!~`d odx~jfb~v ge sthmdo~ lj~~dx jbn ~`d odx~jfb~v ge ghmdo~" ^`fs ldjbs ~`j~j ~xts~ fs gbav ujafn fe dufndbodn hv j oadjx fb~db~fgb gb hd`jae ge ~`d sd~~agx ~g oxdj~d j ~xts~! oajxf~v js ~g ~`d jssd~s ~`j~ ogbs~f~t~d ~`d ~xts~ {xg{dx~v jbnfndb~fefjhad hdbdefofjxfds ( Cbfi`~ u" Cbfi ~ S:0>;\ ? Hdju :>0&" ^`fs nt~v gb~`d ~xts~dds fs fl{afof~av judxxdn hv s~j~t~ds ge _jlgj (^xts~dd Jo~! ss"?4 jbn>6! jbn Fb~dxbj~fgbja ^xts~s Jo~! s" 8&"

64" _jlgjb jt~`gxf~fds jxd ge ~`d ufdy ~`j~ sto` idbdxja nt~fds fl{gsdngb ~xts~dds hv ogllgb ajy jt~`gxf~fds jxd dbgti` ~g dbstxd ~`j~ xdafjhadgybdxs`f{ jbn fndb~f~v fbegxlj~fgb fs jujfajhad fb _jlgj" Js j lj~~dx ge ogtxsd! j ~xts~dd ojbbg~ {dxegxl f~s efntofjxv nt~fds fe ~`d fndb~f~fds ge ~`dsd~~agx! hdbdefofjxfds jbn g~`dx ~xts~dds jxd tbcbgyb" Jb fb,nd{~` jssdssldb~ge ~`d deedo~fudbdss ge ~`d ogllgb ajy jt~`gxf~fds yf~` xds{do~ ~g jujfajhfaf~vge fndb~f~v fbegxlj~fgb {dx~jfbfbi ~g sd~~agxs! ~xts~dds jbn hdbdefofjxfds ge ~xts~s yfaa hd ogbsfndxdn js {jx~ ge _jlgjs [`jsd 8 xdufdy"65" Y`fad ~xts~s ajy fs {xfljxfav ogb~jfbdn fb ogllgb ajy jt~`gxf~fds!odx~jfb s~j~t~gxv xtads j{{afojhad ~g ~xts~dds jxd ds~jhafs`dn hv ~`d ^xts~ddJo~ :694" ^`d ^xts~dd Jo~ ngds bg~ xdztfxd j yxf~~db fbs~xtldb~ fb gxndx ~gds~jhafs` jb dp{xdss ~xts~" _jlgjb jt~`gxf~fds `jud! `gydudx! fbnfoj~dn ~`j~f~ fs bgxlja {xjo~fod egx ~xts~s ~g hd ds~jhafs`dn ~`xgti` yxf~~db jixddldb~sfb gxndx ~g {xdudb~ exjtn" Tbndx ~`d ^xts~dd Jo~! ~`dxd jxd bg xdztfxdldb~sogbodxbfbi xdifs~xj~fgb! udxfefoj~fgb gx xd~db~fgb ge fbegxlj~fgb {dx~jfbfbi ~g~`d fndb~f~v ge sd~~agxs! hdbdefofjxfds jbn g~`dx ~xts~dds" @gydudx! o`jxf~jhad

~xts~s jxd xdifs~dxdn {txstjb~ ~g sdo~fgb :: ge ~`d O`jxf~jhad ^xts~s Jo~ :654"Js ge Mtav 8;:8! ~`dxd ydxd :6? o`jxf~jhad ~xts~s fb _jlgj"

69" ^xts~dds jxd jssdssjhad jbn afjhad egx fbogld ndxfudn hv ~`d ~xts~(F^ Jo~! s" ?5&! tbadss ~`d Ogllfssfgbdx fs sj~fsefdn ~`j~ j hdbdefofjxv `js jbfbndedjsfhav uds~dn fb~dxds~ fb ~`d fbogld ndxfudn hv ~`d ~xts~ jbn ~`j~ sto`fbogld fs bg~ yf~`fb ~`d {gssdssfgb gx ogb~xga ge ~`d ~xts~dd" Fb sto` j ojsd!~`d Ogllfssfgbdx ljv jssdss ~`d ~xts~dd fb xds{do~ ge sto` fbogld js jidb~egx ~`d hdbdefofjxv (F^ Jo~! s"?9&" ^xts~dds jxd xdztfxdn ~g efad jb jbbtja ~jpxd~txb ogbodxbfbi ~`d fbogld ndxfudn hv ~`d ~xts~ (F^J Jo~! s":4&" Fb jnnf,~fgb! og,~xts~dds lts~ ljcd j xd~txb ge ~`d fbogld mgfb~av ndxfudn! jxd mgfb~av


35/90


OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB ??

jssdssjhad ~`dxdgb jbn jxd mgfb~av jbn sdudxjaav afjhad egx ~`d ~jp sg jssdssdn(F^J Jo~! s" :0(j&&" _jlgj `js bg~ ndudag{dn j sd{jxj~d ~jp xd~txb egx ~xts~sjbn ~xts~dds! jbn otxxdb~av tsd ~`d fbnfufntja ~jp{jvdx egxl! y`fo` bgbd~`d,adss xdztfxds ~`d fndb~fefoj~fgb ge ~`d hdbdefofjxfds"

60" Tbndx sdo~fgb ::6(:& ge ~`d F J Jo~! dudxv {dxsgb (fboatnfbi ~xts,~dds& ojxxvfbi gb htsfbdss gx ndxfufbi fbogld (g~`dx ~`jb sjajxv gx yjid&fs xdztfxdn ~g cdd{ steefofdb~ xdogxns ~g dbjhad `fs gx `dx dpdl{~ fbogld!jssdssjhad fbogld jbn jaagyjhad ndnto~fgbs ~g hd xdjnfav jsodx~jfbdn hv ~`dOgllfssfgbdx" ^`fs fl{afds ~`j~ ~`d ~xts~dd `gans jaa ~`d xdogxns ogbodxbfbi~`d fndb~f~v ge sd~~agxs! hdbdefofjxfds jbn g~`dx ~xts~dds! js ydaa js ~`d jssd~s!fbogld jbn jaagyjhad ndnto~fgbs {dx~jfbfbi ~g ~`d ~xts~" ^`fs fbegxlj~fgblts~ hd xd~jfbdn egx :8 vdjxs! dpod{~ y`db ~`d Ogllfssfgbdx `js bg~fefdn ~`d~xts~dd ~`j~ xd~db~fgb fs bg~ xdztfxdn (F^J Jo~! s" ::6(:,8&&"

66" ^`dxd fs bg adija xdztfxdldb~ egx ~`d ds~jhafs`ldb~ ge j nglds~fo~xts~ ~`xgti` j sdxufod {xgufndx gx j adija {xjo~f~fgbdx" Bdudx~`dadss! dp{xdss~xts~s ljv hd ds~jhafs`dn ~`xgti` j {dxsgb y`g ztjafefds js j efbjbofja fbs~f,~t~fgb! js hxgjnav ndefbdn tbndx ~`d LA[J tbndx sdo~fgb 8(:& jbn _o`dntad:(:5&" Fb sto` ojsds! ~xts~dds ge dp{xdss ~xts~s jxd sthmdo~ ~g ots~gldx ntdnfafidbod xdztfxdldb~s y`db ds~jhafs`fbi j htsfbdss xdaj~fgbs`f{ gx db~dx,fbi fb~g jbv efntofjxv xdaj~fgbs`f{ (sdd lgxd nd~jfas gb sdo~fgb Fb~dxbj~fgbja~xts~s hdagy&"

Fb~dxbj~fgbja ~xts~s:;;" Fb~dxbj~fgbja ~xts~s jxd egxldn jbn xditaj~dn tbndx ~`d Fb~dxbj~fgbja^xts~s Jo~ :600 (F^J& jbn ~`d {xgufsfgbs ge ~`d ^xts~dd Jo~ ng bg~ j{{av ~gsto` fb~dxbj~fgbja ~xts~s (F^J! s" ??&" Dbiafs` ogllgb ajy jbn dztf~v egx ~`d~fld hdfbi fb egxod fb _jlgj j{{av ~g fb~dxbj~fgbja ~xts~s fb sg ejx js ~`dv jxdbg~ dpoatndn hv ~`d F^J (F^J! s" >(?&(h&&" Joogxnfbi ~g _jlgj! ~`fs fl{afds~`j~ ~xts~dds ge fb~dxbj~fgbja ~xts~s jxd xdztfxdn ~g fndb~fev jaa hdbdefofjxfdsfb joogxnjbod yf~` ogllgb ajy jt~`gxf~fds" Jb fb~dxbj~fgbja ~xts~ lts~ `judbgb,xdsfndb~ hdbdefofjxfds j~ jaa ~flds (F^J! ss"8 jbn 80(:&(h&&" Fb jnnf~fgb! j~

adjs~ gbd ge ~`d ~xts~dds! ngbgxs gx `gandxs ge j {gydx ge jnujbodldb~ lts~ hd df~`dx= (f& j ~xts~dd ogl{jbv! (ff& jb fb~dxbj~fgbja ogl{jbv! gx (fff& j egx,dfib ogl{jbv xdifs~dxdn tbndx ~`d FOJ"

:;:" J ~xts~ (y`d~`dx sd~~adn fb _jlgj gx dasdy`dxd& hdoglds sthmdo~ ~g~`d {xgufsfgb ge ~`d F^J t{gb xdifs~xj~fgb yf~` ~`d Xdifs~xjx ge Fb~dxbj~fgbja^xts~s! y`fo` fs {jx~ ge ~`d _FEJ (F^J! s":5&" [txstjb~ ~g sdo~fgb :0 ge ~`dF^J! jbv {dxsgb ojb j{{av egx xdifs~xj~fgb hv sthlf~~fbi jb j{{afoj~fgb y`fo`lts~ fboatnd! fb~dx jafj! j bg~fod fbnfoj~fbi ~`d geefod ge ~`d xd{xdsdb~j~fud~xts~dd y`fo` yfaa hd ~`d xdifs~dxdn geefod ge ~`d fb~dxbj~fgbja ~xts~ fb _jlgj(F^J! ss":0(e& jbn 88&" T{gb jood{~jbod ge jb j{{afoj~fgb! ~`d Xdifs~xjx fsstds


36/90


?> OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB

j odx~fefoj~d ge xdifs~xj~fgb! y`fo` bddns ~g hd xdbdydn jbbtjaav (F^J! ss":6jbn 8;&" Js ge Ljv 8;:8! ~`dxd ydxd :5 fb~dxbj~fgbja ~xts~s xdifs~dxdn yf~`_FEJ"

:;8" J ~xts~dd ge jb fb~dxbj~fgbja ~xts~ ljv efad yf~` ~`d Xdifs~xjx j og{vge ~`d ~xts~ fbs~xtldb~ jbn ge jbv jldbnldb~ ~`dxd~g (F^J! s" :6(>&&" ^`dygxnfbi ge ~`fs {xgufsfgb stiids~s ~`j~ ~`d sthlfssfgb ge ~`d ~xts~ nddn ~g ~`dXdifs~xjx fs ade~ ~g ~`d ~xts~dds nfsoxd~fgb" Bdudx~`dadss! ~`d _jlgjb jt~`gxf,~fds `jud fbnfoj~dn ~`j~ ~xts~dds ge fb~dxbj~fgbja ~xts~s `jud! tbndx ogllgbajy! j idbdxja nt~v ~g ljfb~jfb {xg{dx xdogxns ge ~`d ~xts~ {xg{dx~v jbn ~g`jud cbgyadnid ge ~`d fndb~f~v ge sd~~agxs! hdbdefofjxfds jbn g~`dx ~xts~dds"^`d lj~~dx yfaa hd ogbsfndxdn js {jx~ ge _jlgjs [`jsd 8 xdufdy"

:;?" _do~fgb 84 ge ~`d F J {xgufnds ~`j~ jaa hjbcfbi htsfbdss ojxxfdn gt~fb _jlgj! tbndx gx fb ogbbdo~fgb yf~` jb fb~dxbj~fgbja ~xts~ fb _jlgj! lts~

hd ojxxfdn gt~ df~`dx ~`xgti` j ~xts~dd ogl{jbv gx hv jb fb~dxbj~fgbja hjbc afodbsdn tbndx ~`d FHJ" Fb~dxbj~fgbja ~xts~s! fboatnfbi djo` ~xts~dd! jbn djo`

hdbdefofjxv! jxd ~jp dpdl{~! jbn jxd ~`dxdegxd tbndx bg idbdxja xdztfxdldb~~g etxbfs` xd~txbs ge fbogld (F^J! s" 8>(:, 8&&"

:;>" ^`d ots~gldx ntd nfafidbod xdztfxdldb~s {xgufndn tbndx ~`d LA[Jj{{av ~g efbjbofja fbs~f~t~fgbs! js hxgjnav ndefbdn fb sdo~fgb 8(:& ~g ogudx jbv {dxsgb y`gsd xditajx goot{j~fgb gx htsfbdss fs ~`d ojxxvfbi gt~ ge jbvjo~fuf~v afs~dn fb _o`dntad :" ^`d jo~fuf~fds afs~dn fb _o`dntad : fboatnd ~xts,~dds jbn ~xts~ jnlfbfs~xj~gxs! ~xts~dd jbn ogx{gxj~d sdxufod {xgufndxs! ~xts~ddogl{jbfds jbn ajyvdxs y`db jo~fbi gb ~`d oxdj~fgb! g{dxj~fgb gx ljbjid,ldb~ ge ~xts~s (LA[J! _o`dntad :(:>! :5! :0! :6 jbn 8;&&"

:;4" Tbndx ~`d LA[J! {dxsgbs {xgufnfbi sdxufods ~g ~xts~s oxdj~dn tbndx ~`d ajys ge _jlgj gx jnlfbfs~dxdn fb _jlgj (fboatnfbi fb~dxbj~fgbja ogl{jbfdsjbn egxdfib ogl{jbfds egxldn tbndx ~`d FOJ& jxd xdztfxdn ~g gh~jfb sj~fsejo~gxvdufndbod ge fndb~f~v fb xdaj~fgb ~g jaa ots~gldxs y`db ds~jhafs`fbi j htsfbdssxdaj~fgbs`f{ gx db~dxfbi fb~g j efntofjxv xdaj~fgbs`f{ (LA[J! ss"8(:& jbn :5(:&&"Js sto`! j efbjbofja fbs~f~t~fgb lts~ gh~jfb jbn udxfev ~`d ~xts~ fbs~xtldb~ ge ots,~gldxs y`g jxd db~f~fds xdsta~fbi exgl adija jxxjbidldb~s (LA[X! s"5(:&(j&(ff&&"

:;5" Fb {jx~fotajx! y`db ~`d ots~gldx fs j ~xts~ gx j sflfajx jxxjbidldb~!j efbjbofja fbs~f~t~fgb lts~ fndb~fev jbn udxfev ~`d sd~~agx! ~xts~dds jbn hdb,defofjxfds y`gsd uds~dn fb~dxds~ fs lgxd ~`jb :;$ ge ~`d ujatd ge ~`d ~xts~(LA[X! s" 5(>&&" ^`d ~`xds`gan ge :;$ fs `gydudx bg~ steefofdb~ ~g dbstxd ~`djujfajhfaf~v ge fbegxlj~fgb yf~` xdijxn ~g jaa hdbdefofjxfds" F~ fs! ~`dxdegxd!xdoglldbndn ~`j~ _jlgj dbstxd ~`j~ gybdxs`f{ fbegxlj~fgb fs jujfajhadyf~` xds{do~ ~g jaa hdbdefofjxfds ge fb~dxbj~fgbja ~xts~s"


37/90


OGL[AFJBOD YF^@ ^@D _^JBNJXN_= JUJFAJHFAF^V GE FBEGXLJ^FGB ?4

Tbf~ ~xts~s

:;9" Tbf~ ~xts~s ojb hd oxdj~dn tbndx ~`d Tbf~ ^xts~ Jo~ 8;;0 (T^J&" Tbf~~xts~s jxd so`dlds ljnd egx ~`d {tx{gsd ge {xgufnfbi ejofaf~fds egx ~`d {jx~fof,

{j~fgb! hv sthsoxfhdxs js hdbdefofjxfds tbndx j ~xts~ (tbf~ `gandxs&! fb fbogldjbn ijfbs jxfsfbi exgl ~`d lgbdv! fbuds~ldb~s jbn g~`dx {xg{dx~v ~`j~ jxdsthmdo~ ~g ~`d ~xts~ (T^J! s" 8&" ^`dv jxd ~`dxdegxd j egxl ge ogaado~fud fbuds~,ldb~ etbn jbn xditaj~dn joogxnfbiav" Dudxv tbf~ ~xts~ fs sthmdo~ ~g j{{xguja

hv ~`d Lfbfs~xv egx Efbjbod jbn lts~ `jud j ljbjidx jbn j ~xts~dd (T^J!ss"? jbn >(:&&" [txstjb~ ~g sdo~fgb >(?& ge ~`d T^J! j ~xts~dd lts~ `gan ~`dxdifs~dx ge tbf~ `gandxs jbn ljcd f~ jujfajhad egx fbs{do~fgb j~ jaa xdjsgbjhad~flds gb {jvldb~ ge ~`d j{{xgudn edd"

:;0" ^`d ljbjidx! y`g lts~ hd j ~xts~dd ogl{jbv gx j ogl{jbv j{{xgudn

global forum on transparency and exchange of information for tax purposes: peer reviews : global...

Documents