Manual para desenvolver projetos de Inclusão social

5/13/2018 Manual para desenvolver projetos de Inclus o social - slidepdf.com

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[BJ_3 [enqe ab bnhjob b jobsse seodjh ‟ ä ri {enqe obnqwjh( enab omb`j e gjolmjrh benab sb {wbvã j dnsqjhjàïe aj _@D - sehràïe `bwbnodjaewj aj dnfwjbsqwrqrwj$[JNW3 [enqe ab jobsse nïe wbsdabnodjh[JW ‟ [enqe ab jobsse wbsdabnodjh[J[)I3 [enqe ab jobsse {óghdoe jqbnadae {ew Ibqwe Bqmbwnbq[JI)@3 [enqe ab jobsse {óghdoe jqbnadae {ew @)[EN[J@)P3[enqe ab Jobsse ab @evbwne jqbnadae {ew PdIj}[J@)I3 [enqe ab Jobsse ab @evbwne jqbnadae {ew Ibqwe Bqmbwnbq

[J@)@3 [enqe ab jobsse ab @evbwne jqbnadae {ew @)[EN_@D ‟ _ehràïe bwbnodjaewj aj dnfwjbsqwrqrwj ) Nóohbe ab bwbnodjibnqe b oenqbóae ‟ enab bsqjwïe dnsqjhjaes es sbwvdaewbs ab jwijbnjibnqe ab oenqbrae( bwbnodjibnqeaj wbab ab jobsse( oenqwehb aes rsrêwdes.[O_D ‟ [enqe ab oei{jwqdhmjibnqe ab sdnjh dnqbwne ‟ dnsqjhjàïe dnqbwnj ab wbab bdnfwjbsqwrqrwj ab ojgbjibnqe.[QV ‟ [enqe ab qbhbvd`dhçnodj[J[ ‟ [enqe ab jobsse {óghdoe ‟ ä e {enqe advdsew bnqwb j srg)wbab ab jobsse b j srg)wbab ab adsqwdgrdàïe.

DnqbwnbqQbhbgwês



:?

E zrb {eab sbw {jè oei es wborwses ae {wecbqe5 Wbjhdjàïe ab Ehdi{éjajs ab Odãnodj( Ijqbiêqdoj b Qbonehe`dj ajDnfewijàïe -QD$.

Wbjhdjàïe ab {we`wjij njodenjh ab ‘Absjfde Odbnqéfdoe’ {jwj js bsoehjs{óghdojs zrb jqdncj bsqrajnqbs ab qeajs js wb`dòbs ae {jés.

Wbjhdjàïe ab fbdwjs( iesqwjs ab odãnodjs( oenorwses( obwqjibs b absjfdesbi odãnodjs( ijqbiêqdoj b Qbonehe`dj aj Dnfewijàïe -QD$.

Jqdvdajabs ab dndodjàïe odbnqéfdoj b qbonehÿ`doj( jssdi oeie {we`wjijs ab cevbns odbnqdsqjs er sdidhjwbs.

[WE@WJIJ AB J[EDE Ë WBJHDSJÀÏE AB EHDI[ÉJAJ_ BI ODÃNODJ_(

IJQBIÊQDOJ B QBONEHE@DJ AJ DNFEWIJÀÏE

[[J ‟ JÀÏE 7G;=Omjijibnqe {óghdoe

EHDI[ÉJAJ_j sbw {rghdojae

Absowdàïe

Bsqj jàïe {wbvã e j{ede ë wbjhdjàïe ab jqdvdajabs b dndodjqdvjs dnevjaewjs bibarojàïe odbnqéfdoj( ijqbiêqdoj b qbonehe`dj aj dnfewijàïe -QD$( bs{bodjhibnqbjzrbhjs zrb bsqdirhbi e dnqbwbssb aes cevbns {ew bssjs êwbjs ae oenmbodibnqe.

_ïe j{edjaes {wecbqes {jwj j wbjhdjàïe ab oei{bqdàòbs b erqwjs jqdvdajabs nbssjsêwbjs( j fdi ab oenqwdgrdw {jwj j ibhmewdj aj barojàïe bi odãnodjs b ijqbiêqdojnj barojàïe gêsdoj( gbi oeie dabnqdfdojw cevbns qjhbnqes b bsqdirhjw e dn`wbssenjs êwbjs odbnqéfdojs b qbonehÿ`dojs.

Zrbi {eab j{wbsbnqjw {wecbqes5Dnsqdqrdàòbs odbnqéfdojs b qbonehÿ`dojs b bnqdajabs {óghdojs ab bnsdne b {bszrdsj(nes névbds bsqjarjh( adsqwdqjh b irndod{jh.



:1


[wecbqes nj êwbj ab [bszrdsj b Absbnvehvdibnqe -[&A$ ab {wearqes({weobsses b sbwvdàes qbonehÿ`does b {wecbqes {jwj j j{hdojàïe ab sehràòbsqbonehÿ`dojs oei fdnjhdajab seodjh.

[wecbqes {jwj e absbnvehvdibnqe ab qbonehe`djs absqdnjajs ë oehbqj(qwjqjibnqe b wbodohj`bi ab wbséares sÿhdaes rwgjnes( bs{bodjhibnqb wbséaresbhbqwebhbqwñndoes.

[WE@WJIJ AB J[EDE JE AB_BNVEHVDIBNQE AB QBONEHE@DJ_ [JWJ

ODAJAB_ _R_QBNQÊVBD_

[[J ‟ JÀÏE 7;MPOmjijibnqe {óghdoe

ODAJAB_ _R_QBNQÊVBD_j sbw {rghdojae

Absowdàïe

Bsqj jàïe qbi {ew egcbqdve j{edjw jqdvdajabs ab {bszrdsj b absbnvehvdibnqe(dnevjàïe b qwjnsfbwãnodj ab qbonehe`dj {jwj j wjodenjhdjàïe ae rse ab wborwsesnjqrwjds b j {weieàïe aj srsqbnqjgdhdajab jigdbnqjh.

Feibnqj {wecbqes zrb absbnvehvji qbonehe`djs b dnevjàòbs vehqjajs ëabsojwgendjàïe aj dnaósqwdj ab oensqwràïe odvdh( je j{wdiewjibnqe qbonehÿ`doeab {we`wjijs ab mjgdqjàïe {e{rhjw b ë grsoj ab jhqbwnjqdvjs ab gjd}e orsqe njêwbj ab sjnbjibnqe gêsdoe.

Zrbi {eab j{wbsbnqjw{wecbqes5Dnsqdqrdàòbs odbnqéfdojs b qbonehÿ`dojs bbnqbs èvbwnjibnqjds ab bsqjaes(irndoé{des b Adsqwdqe Fbabwjh.



:2


[wecbqes b bvbnqes abadvrh`jàïe b barojàïeodbnqéfdoj b qbonehÿ`doj.

Jqdvdajabs aj _bijnjNjodenjh ab O&Q bi çigdqeirndod{jh( bsqjarjh( wb`denjh bnjodenjh.

Jqdvdajabs zrb bnvehvji jadfrsïe aj odãnodj biadfbwbnqbs iéadjs.

[we`wjijs ab êrade b véabe odbnqéfdoes zrb oenqwdgrji {jwj j adsqwdgrdàïeab véabes odbnqéfdoes b {we`wjijs ab wêade {jwj qeaes es bsqjaes ae {jés.

Owdjàïe ab oenqbóae ab advrh`jàïe odbnqéfdoj {jwj iéadj bnvehvbnae odãnodj(

sjóab( barojàïe( ibde jigdbnqb b orhqrwj. [wearàïe ab {we`wjijs ab adfrsïe odbnqéfdoj {jwj wêade b qbhbvdsïe.

[WE@WJIJ AB J[EDE J BVBNQE_ AB

ADVRH@JÀÏE B BAROJÀÏE ODBNQÉFDOJ

[[J ‟ JÀÏE 60;7Omjijibnqe {óghdoeADVRH@JÀÏE ODBNQÉFDOJmqq{3%%gdq.ht%e:NzRD

Absowdàïe

Bsqj jàïe qbi {ew egcbqdve {weievbw j abieowjqdjàïe ae jobsse je oenmbodibnqe{ew ibde ae j{ede j {wecbqes( jqdvdajabs er bvbnqes ab advrh`jàïe odbnqéfdojwbjhdjaes {ew bnqdajabs odbnqéfdojs( rndvbwsdajabs( dnsqdqrdàòbs ab {bszrdsj bbnsdne( ew`jndsies bsqjarjds( irndod{jds b erqwes.

Absqdnj)sb j oensehdajw j b}{jnsïe aj _bijnj Njodenjh ab Odãnodj b Qbonehe`dj-_NOQ$< bsqdirhjw e rse ab ibdes ieabwnes ab oeirndojàïe {jwj j advrh`jàïe

odbnqéfdoj< j{edjw j wbjhdjàïe ab fbdwjs ab odãnodj( oenorwses( obwqjibs b {wearàïeab ijqbwdjh adaêqdoe {jwj j advrh`jàïe aj odãnodj< j{edjw e absbnvehvdibnqe abwborwses mrijnes {jwj j {e{rhjwdjàïe aj odãnodj b qbonehe`dj< j{edjw j fewijàïeb j zrjhdfdojàïe ab oeirndojaewbs bi odãnodj< b ji{hdjw e {we`wjij ab oee{bwjàïebi {e{rhjwdjàïe aj odãnodj b qbonehe`dj oei es {jésbs ae Ibwoesrh.


Dnsqdqrdàòbs odbnqéfdojs b qbonehÿ`dojs b bnqdajabs {óghdojs ab bnsdne b {bszrdsj(bsqjarjds( adsqwdqjds b irndod{jds.

http://bit.ly/o1NqUI





:6

[weieàïe ab oenorwses( absjfdes b obwqjibs bi {jwobwdj oei bnqdajabsodbnqéfdojs( sdqbs( cewnjds b wbvdsqjs {jwj jqdvdajabs ab advrh`jàïe.

Wbjhdjàïe ab jqdvdajabs ab advrh`jàïe b barojàïe odbnqéfdoj( oeidnqbwoçigde ab {wefbssewbs aj barojàïe gêsdoj b bsqrajnqbs ab erqwes {jésbs.

Wbjhdjàïe ab jqdvdajabs ab adfrsïe odbnqéfdoj ne çigdqe ae Ibwoesrh( oeieIesqwj ab Odãnodjs( Fbsqdvjh ab Odnb b Véabe Odbnqéfdoe b dnqbwoçigde ab b}{e)sdàòbs odbnqéfdojs. Oensrhqb e aeoribnqe ab wbfbwãnodj3 mqq{3%%gdq.ht%e:NzRD


Oensqwràïe ab OVQs( oensdabwjnae e ibiewdjh absowdqdve absbnvehvdae {bhj_bods%IOQD.

Wbfewij( ieabwndjàïe er jabzrjàïe fésdoj ab diÿvbds {jwj efrnodenjibnqe ab OVQs.

[WE@WJIJ AB J[EDE Ë DI[HJNQJÀÏE B IEABWNDSJÀÏE AB

OBNQWE_ VEOJODENJD_ QBONEHß@DOE_

[[J ‟ JÀÏE =46;Omjijibnqe {óghdoeOVQs

j sbw {rghdojae

Absowdàïe

Bsqj jàïe qbi oeie egcbqdve b}{jnadw b oensehdajw j Wbab ab ObnqwesVeojodenjds Qbonehÿ`does -OVQs$( oenobgdaj oeie rij wbab oei{jwqdhmjaj{ew bnqbs {óghdoes vdnorhjaes ë Rndïe( bsqjaes( irndoé{des b Adsqwdqe Fbabwjh(vehqjaj je absbnvehvdibnqe ab jqdvdajabs njs êwbjs ab b}qbnsïe qbonehÿ`doj(qbonehe`djs seodjds( dnohrsïe ad`dqjh( barojàïe {wefdssdenjh b jwwjnces{wearqdves heojds.

[weievb e jobsse j advbwsjs fewijs ab oenmbodibnqe odbnqéfdoe bqbonehÿ`doe zrb {bwidqji ji{hdjw js e{ewqrndajabs ab dnohrsïe {wearqdvj bseodjh( bi bs{bodjh {jwj j {e{rhjàïe ab gjd}j wbnaj( oei e fewqjhbodibnqeajs veojàòbs boenñidojs heojds b e bsqéirhe je bi{wbbnabaewdsiednadvdarjh( j idowe b {bzrbnjs bi{wbsjs b j erqwjs fewijs ab dnsbwàïeeor{jodenjh b `bwjàïe ab wbnaj.


Absqdnj)sb( {wdewdqjwdjibnqb( jes bnqbs {óghdoes aj jaidndsqwjàïe adwbqj bdnadwbqj( bi bs{bodjh {jwj js _bowbqjwdjs ab Odãnodj b Qbonehe`dj -er zrbori{wji qjh fdnjhdajab$ ab bsqjaes b ae Adsqwdqe Fbabwjh( {jwj irndoé{des b {jwjdnsqdqrdàòbs {óghdojs ab bnsdne b {bszrdsj zrb jqrbi nj êwbj ab b}qbnsïeqbonehÿ`doj.






:0

Jzrdsdàïe ab bzrd{jibnqes( absqdnjaes ës jqdvdajabs ab b}qbnsïeqbonehÿ`doj wbhjodenjajs oei j veojàïe {wearqdvj heojh b wb`denjh.

J{ede j jqdvdajabs zrb vdsbi j {weieàïe ab e{ewqrndajabs heojds b ajsveojàòbs boenñidojs b}dsqbnqbs er bibw`bnqbs.

[weieàïe ae bi{wbbnabaewdsie dnadvdarjh b seodjh {ew ibde ab oj{jodqjàïeb jqrjhdjàïe qbonehÿ`doj( qwjnsfbwãnodj ab qbonehe`djs b absbnvehvdibnqe bwbj{hdojàïe ab qbonehe`djs seodjds. Fewijàïe {wefdssdenjh ab gjsb qbonehÿ`doj( oei e j{ede ab wbab dnsqdqrodenjhbs{bodjhdjaj bi jqdvdajabs ab oj{jodqjàïe b b}qbnsïe qbonehÿ`doj( dnohrdnaebnsdne j adsqçnodj.

J{ede je absbnvehvdibnqe ab neves {wearqes b sbwvdàes ab idowe b{bzrbnjs bi{wbsjs zrb fjvewbàji j ibhmewdj aj zrjhdajab ab {wearqes bsbwvdàes efbwbodaes {bhjs bi{wbsjs aj wb`dïe.

Jqdvdajab ab Adfrsïe b {e{rhjwdjàïe ae oenmbodibnqe odbnqéfdoe)qbonehÿ`doe( oei ãnfjsb ne dnobnqdve ë b}{bwdibnqjàïe odbnqéfdoj b je rse aj

Qbonehe`dj aj Dnfewijàïe -QD$( bs{bodjhibnqb {jwj es cevbns.

Ieajhdajabs ab OVQs bi frnàïe ae nóibwe ab mjgdqjnqbs

Jqä 7; idh mjgdqjnqbs

OVQ Qd{e : Hjgewjqÿwde%Efdodnj veojodenjh

Êwbj ab bsqraes

_jhj ab vdabeoenfbwãnodj

Wbob{àïe b êwbj jaidndsqwjqdvj

Bnqwb 7; b 2; idhmjgdqjnqbs

OVQ Qd{e 7 Hjgewjqÿwde%Efdodnj veojodenjh

Hjgewjqÿwde ab dnfewiêqdoj

Êwbj ab bsqraes



Ijds ab 2; idh mjgdqjnqbs

OVQ Qd{e ? Hjgewjqÿwde%Efdodnj veojodenjh

Hjgewjqÿwde ab dnfewiêqdoj Hjgewjqÿwde ab odãnodjs

Êwbj ab bsqraes


Jradqÿwde%sjhj irhqdrse


Ibnes ab :; idh mjgdqjnqbs

OVQ Qd{e 1 ÑNDGR_%OJIDNMÏE( aeqjae

ab hjgewjqÿwde zrb {bwidqj jefbwqj ab jqdvdajabs ab

oj{jodqjàïe bi QD b jqdvdajabs

bs{boéfdojs( oenfewib js{jwqdorhjwdajabs ab ojaj {wecbqe.

GJWOE( aeqjae ab hjgewjqÿwdezrb {bwidqj j efbwqj ab jqdvdajabsab oj{jodqjàïe bi QD b jqdvdajabs

bs{boéfdojs( oenfewib js{jwqdorhjwdajabs ab ojaj {wecbqe.



:=


Oensqwràïe ab obnqwes b irsbrs ab odãnodjs( oei bsqéirhe ës b}{esdàòbsab ojwêqbw dnqbwjqdve.

Jzrdsdàïe ab bzrd{jibnqes ab gjsb qbonehÿ`doj absqdnjaes j bs{jàesodbnqéfdoe)orhqrwjds.

Oj{jodqjàïe qbonehÿ`doj ab irsbrs er obnqwes ab odãnodj b qbonehe`dj( {jwje zrjawe ab {bssejh aj dnsqdqrdàïe.

Advrh`jàïe( {weieàïe b adfrsïe aj odãnodj b qbonehe`dj ne {jés.

Oensqwràïe b ieabwndjàïe ab egsbwvjqÿwdes({hjnbqêwdes fd}es( jzrdsdàïe ab {hjnbqêwde iÿvbh bdi{hjnqjàïe ab rndajabs ab odãnodj iÿvbh.

Jabzrjàïe ab dnfwjbsqwrqrwj qbonehÿ`doj aesbs{jàes odbnqéfdoe)orhqrwjds {jwj wbobgbwbi {bssejsoei abfdodãnodj.

Vdwqrjhdjàïe ab jobwves ab obnqwes b irsbrs abodãnodj b qbonehe`dj.

Owdjàïe ab bs{jàes ab barojàïe odbnqéfdoj

dnqb`wjaes ës rndajabs ab oensbwvjàïe jigdbnqjh( cjwadns geqçndoes b {jwzrbs jigdbnqjds.

Absowdàïe

[WE@WJIJ AB J[EDE Ë OWDJÀÏE B AB_BNVEHVDIBNQE AB

IR_BR_ B OBNQWE_ AB ODÃNODJ B QBONEHE@DJ

Omjijibnqe {óghdoeIR_BR_

j sbw {rghdojae

Bsqj jàïe qbi {ew egcbqdve ji{hdjw b

absbnvehvbw j wbab ab {e{rhjwdjàïe aj Odãnodj(

Qbonehe`dj b Dnevjàïe -O(Q&D$ ne {jés( gbi

oeie jribnqjw j zrjnqdajab b ibhmewjw j

adsqwdgrdàïe wb`denjh ab jqdvdajabs dqdnbwjnqbs

ab advrh`jàïe ab O(Q&D.

Owdjàïe( ji{hdjàïe b ieabwndjàïe ab irsbrs( obnqwes ab odãnodj( {hjnbqêwdes({jwzrbs ab odãnodj( egsbwvjqÿwdes( mewqes b bs{jàes ab barojàïe nïe)fewijh(rndajabs ab odãnodj iÿvbh b {hjnbqêwdes iÿvbds.


Dnsqdqrdàòbs odbnqéfdojs b qbonehÿ`dojs( bnqdajabs {óghdojs ab bnsdne b {bszrdsj( bbnqbs evbwnjibnqjds ab bsqjaes( irndoé{des b Adsqwdqe Fbabwjh.

[[J ‟ JÀÏE =46:



:4


[wecbqes zrb oenqwdgrji {jwj j sb`rwjnàj jhdibnqjw b nrqwdodenjh aes `wr{esseodjds ibnes fjvewbodaes( qjds oeie dnaé`bnjs( zrdheigehjs( {e{rhjàòbsqwjadodenjds( {e{rhjàòbs wrwjds b rwgjnjs bi sdqrjàïe ab dnsb`rwjnàj jhdibnqjw

b nrqwdodenjh.

_dsqbijs Heojds ab _JN wbjhdjaes j {jwqdwae fdnjnodjibnqe ab {wecbqes){dheqe zrbbnvehvji e absbnvehvdibnqe b j j{hdojàïe abqbonehe`djs seodjds.

J{ede ës oeirndajabs heojds nj j{hdojàïeab qbonehe`djs seodjds {jwj j {weieàïe aejobsse j jhdibnqes( oensdabwjnae joensbwvjàïe aj gdeadvbwsdajab b j rqdhdjàïesrsqbnqêvbh aes wborwses.

Absowdàïe

[WE@WJIJ AB J[EDE Ë [B_ZRD_J B AB_BNVEHVDIBNQE

J[HDOJAE_ Ë _B@RWJNÀJ JHDIBNQJW B NRQWDODENJH

[[J ‟ JÀÏE =402Omjijibnqe {óghdoe_B@RWJNÀJJHDIBNQJW

j sbw {rghdojae

Bsqj jàïe qbi {ew egcbqdve j{edjw {wecbqes ab {bszrdsj( bsqraes( {we`wjijs bjàòbs absqdnjajs je absbnvehvdibnqe aj sb`rwjnàj jhdibnqjw b nrqwdodenjh {jwjj dnohrsïe seodjh b j wbaràïe ajs absd`rjhajabs wb`denjds( bs{bodjhibnqb neçigdqe aes sdsqbijs heojds ab _b`rwjnàj Jhdibnqjw b Nrqwdodenjh -_JN$.

Oenqwdgrd {jwj j sb`rwjnàj jhdibnqjw b nrqwdodenjh aes `wr{es seodjds bi sdqrjàïeab {egwbj( egsbwvjnae es {wdnoé{des aj jhdibnqjàïe b nrqwdàïe3 ads{endgdhdajabab jhdibnqes( oensrie jhdibnqjw b rqdhdjàïe gdehÿ`doj.


Dnsqdqrdàòbs odbnqéfdojs b qbonehÿ`dojs( bnqdajabs {óghdojs ab bnsdne b {bszrdsj( bbnqbs evbwnjibnqjds ab bsqjaes( irndoé{des b Adsqwdqe Fbabwjh.



7;

J{ede ë {bszrdsj bqne`wêfdoj {jwj srgsdadjw jàòbs vehqjajs ë {weieàïe aeadwbdqe ë jhdibnqjàïe jabzrjaj ab {eves dnaé`bnjs( zrdheigehjs boeirndajabs qwjadodenjds.

J{ede ës {bszrdsjs b jàòbs ab b}qbnsïe zrb oensdabwbi j efbwqj jhqbwnjqdvjab jhdibnqes( sb`rnae j ads{endgdhdajab heojh.

J{ede ë oensehdajàïe ab dndodjqdvjs {eqbnodjds( wbabs ab {bszrdsj babsbnvehvdibnqe ab _JN( bnvehvbnae wb{wbsbnqjnqbs ajs bsfbwjs fbabwjh(bsqjarjh( irndod{jh b ew`jndjàïe aj seodbajab odvdh.

Ieajhdajabs j{edjajs3

Qbonehe`dj seodjh

Oei{wbbnab qäondojs er ibqeaehe`djs(absbnvehvdajs nj dnqbwjàïe oei joeirndajab( zrb {essji sbw wbj{hdojajsbi adfbwbnqbs oenqb}qes {jwj {we{dodjwe{ewqrndajabs ab dnohrsïe {wearqdvj bseodjh.

[WE@WJIJ AB J[EDE J [WECBQE_ AB QBONEHE@DJ _EODJH B J__D_QDVJ

[[J ‟ JÀÏE =406Omjijibnqe {óghdoe

QBONEHE@DJ _EODJH BJ__D_QDVJ

mqq{3%%gdq.ht%zWM`Mg

Absowdàïe

Bsqj jàïe qbi {ew egcbqdve j{edjw e absbnvehvdibnqe b j j{we{wdjàïe abqbonehe`djs vehqjajs ë dnohrsïe seodjh ab oeirndajabs ab gjd}j wbnaj b ëjrqeneidj( dnab{bnaãnodj b zrjhdajab ab vdaj ab {bssejs oei abfdodãnodj eriegdhdajab wbardaj.

Zrbi {eab j{wbsbnqjw {wecbqes5Dnsqdqrdàòbs odbnqéfdojs b qbonehÿ`dojs( bnqdajabs {óghdojs ab bnsdne b {bszrdsj( bbnqbs evbwnjibnqjds ab bsqjaes( irndoé{des b Adsqwdqe Fbabwjh.

http://bit.ly/qRHgHb





7:

Qbonehe`dj oenvbnodenjh .

Oei{wbbnab {wecbqes zrb fjvewbàji ej{bwfbdàejibnqe er j dnevjàïe ab {wearqes(

{weobsses b sbwvdàes ab bi{wbbnadibnqesdnadvdarjds( idowebi{wbsjs b bi{wbsjs ab{bzrbne {ewqb.

Qbonehe`dj jssdsqdvj

Oei{wbbnab j {bszrdsj b e absbnvehvdibnqe abdnsqwribnqes zrb jribnqbi er wbsqjrwbi jsfrnodenjhdajabs mrijnjs( ji{hdjnae j jrqeneidj ab

{bssejs oei abfdodãnodj er oei iegdhdajab wbardajbi srjs jqdvdajabs aeiäsqdojs( eor{jodenjds b abhjbw.

J {jwqdw ab 7;:7( e IOQD {jwqdod{j oei qwãs dndodjqdvjsae Vdvbw sbi Hdidqb ‟ [hjne Njodenjh aes Adwbdqes aj[bssej oei Abfdodãnodj3 e [we`wjij Njodenjh abDnevjàïe bi Qbonehe`dj Jssdsqdvj( j owdjàïe ae ObnqweNjodenjh ab Wbfbwãnodj bi Qbonehe`dj Jssdsqdvj b j

ads{endgdhdjàïe( nj dnqbwnbq( ae Ojqêheè Njodenjh ab [wearqes ab Qbonehe`djJssdsqdvj.

J _bods jqrjwê bi {jwobwdj oei j Fdnjnodjaewj ab Bsqraes b [wecbqes-Fdnb{%IOQD$. _bwïe efbwbodajs hdnmjs ab owäadqe njs ieajhdajabs ab wborwsesnïe)wbbigehsêvbds -W! 6; idhmòbs bnqwb 7;:7 b 7;:1$( vehqjajs {jwj efdnjnodjibnqe ab {wecbqes j{wbsbnqjaes {ew oensÿwodes bnqwb rndvbwsdajabs( ererqwjs dnsqdqrdàòbs ab O&Q( b bi{wbsjs zrb jqrbi ne sbqew ab qbonehe`djjssdsqdvj< b e owäadqe srgsdadjae oei crwes ab 1" je jne -vehrib ab W! 4;idhmòbs bnqwb 7;:7 b 7;:1$ {jwj {wecbqes ab dnevjàïe ab bi{wbsjs ae sbqew abqbonehe`dj jssdsqdvj.

E Obnqwe Njodenjh ab Wbfbwãnodj bi Qbonehe`dj Jssdsqdvj sbwê dnsqjhjaene Obnqwe ab Qbonehe`dj aj Dnfewijàïe Wbnjqe Jwombw -OQD)Wbnjqe Jwombw$(rndajab ab {bszrdsj ae IOQD( sbadjaj bi Oji{dnjs -_[$. E dnvbsqdibnqedndodjh ä ab W! :7 idhmòbs.

E Ojqêheè Njodenjh ab [wearqes ab Qbonehe`dj Jssdsqdvj fed owdjae {bhe IOQDbi {jwobwdj oei e Dnsqdqrqe ab Qbonehe`dj _eodjh -DQ_$ oei e egcbqdve ab sr{wdwj jrsãnodj ab dnfewijàòbs segwb e qbij {jwj js {bssejs oei abfdodãnodj(daeses b sbrs fjidhdjwbs( gbi oeie {wefdssdenjds aj êwbj. J {ê`dnj qwj jabsowdàïe ab ijds ab :.7;; {wearqes ab qbonehe`dj jssdsqdvj ads{enévbds neibwojae gwjsdhbdwe.

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77

Oei bssb ojqêheè vdwqrjh( e Gwjsdh dn`wbssj nj Jhdjnàj Dnqbwnjodenjh ab[wevbaewbs ab Dnfewijàïe segwb Qbonehe`dj Jssdsqdvj( wbab zrb oenqj oei j{jwqdod{jàïe ab ab {jésbs zrb ijnqãi ojqêheès vdwqrjds ab {wearqes nbssjêwbj3 BRJ( Dqêhdj( Jhbijnmj( Gäh`doj( Dn`hjqbwwj( Adnjijwoj( Jrsqwêhdj( Dwhjnaj(Bs{jnmj b Fwjnàj.

Qbonehe`dj srsqbnqêvbh

Oei{wbbnab j wjodenjhdjàïe ae rse aes wborwses njqrwjds bi jqdvdajabsvehqjajs ë dnohrsïe seodjh( oensdabwjnae j wbodohj`bi ab ijqbwdjds b wbséaressÿhdaes rwgjnes( j ê`rj( j gdeadvbwsdajab b j `bwjàïe ab bnbw`djs jhqbwnjqdvjs.

J`wdorhqrwj fjidhdjw( absbnvehvdibnqe wrwjh bseodejigdbnqjh

Oei{wbbnabi {wecbqes {jwj eabsbnvehvdibnqe b j{we{wdjàïe abdnevjàòbs qbonehÿ`dojs jabzrjajs jj`wdorhqewbs fjidhdjwbs( b}qwjqdvdsqjs({bsojaewbs b jzrdorhqewbs( oeiãnfjsb bi jhqbwnjqdvjs qbonehÿ`dojsab jobsse ë ê`rj {jwj fjiéhdjs zrbvdvbi jgjd}e aj hdnmj ab {egwbj(fewqjhbodibnqe ab nóohbes ab{bszrdsj b b}qbnsïe bi j`wdorhqrwj

fjidhdjw< qbonehe`djs srsqbnqêvbds ab{wearàïe {jwj fjiéhdjs wbsdabnqbsbi êwbjs {weqb`dajs( bs{bodjhibnqb

rndajabs ab oensbwvjàïe b qbwwjs dnaé`bnjs< qbonehe`djs {jwj j qwjnsdàïej`weboehÿ`doj< {bszrdsj {jwqdod{jqdvj b fewijàïe ab wbabs ab j`wdorhqewbs)b}{bwdibnqjaewbs< oensbwvjàïe b ji{hdjàïe aj j`wegdeadvbwsdajab.


Jzrdsdàïe ab bzrd{jibnqes( oensdabwjnae e dnsqwribnqe hb`jh -hdodqjàïe(

{wb`ïe bhbqwñndoe( bqo.$ j sbw rqdhdjae( es {wjes {jwj j wbjhdjàïe aj jzrdsdàïeb j absowdàïe%bs{bodfdojàïe aes bzrd{jibnqes.

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[weieàïe( {ew ibde ab jqdvdajabs ab b}qbnsïe qbonehÿ`doj( ajs veojàòbsboenñidojs( b}dsqbnqbs er bibw`bnqbs( b ajs e{ewqrndajabs heojds ab dnohrsïe{wearqdvj b seodjh.

[weieàïe ae bi{wbbnabaewdsie {ew ibde ab oj{jodqjàïe( jqrjhdjàïeqbonehÿ`doj b `bwbnodjh( qwjnsfbwãnodj ab qbonehe`djs b absbnvehvdibnqe bwbj{hdojàïe ab qbonehe`djs seodjds.

Fewijàïe {wefdssdenjh ab gjsb qbonehÿ`doj( oei e j{ede ab wbab dnsqdqrodenjhbs{bodjhdjaj bi jqdvdajabs ab oj{jodqjàïe b b}qbnsïe qbonehÿ`doj( dnohrsdvb{wêqdojs ab bnsdne j adsqçnodj.

Absbnvehvdibnqe ab neves {wearqes b sbwvdàes zrb fjvewbàji joei{bqdqdvdajab b j ibhmewdj aj zrjhdajab ab gbns b sbwvdàes efbwqjaes {bhjsbi{wbsjs aj wb`dïe er heojhdajab. Oensrhqb e aeoribnqe ab wbfbwãnodj3mqq{3%%gdq.ht%zWM`Mg

Bsqj jàïe qbi oeie egcbqdve {weievbw e absbnvehvdibnqe ab Jwwjnces [wearqdves

Heojds -J[Hs$ {ew ibde ae bsqéirhe ë oee{bwjàïe bnqwb oj{jodajab {wearqdvj heojh(

dnsqdqrdàòbs ab {bszrdsj( j`bnqbs ab absbnvehvdibnqe( {eabwbs fbabwjh( bsqjarjds b

irndod{jds oei vdsqjs ë adnjidjàïe aes {weobsses heojds ab dnevjàïe.

[weievb e jabnsjibnqe qbonehÿ`doe< j wbsehràïe er wbaràïe aes `jw`jhesqbonehÿ`does< j oee{bwjàïe bnqwb es j`bnqbs bnvehvdaes< oensehdajàïe abibojndsies ab èvbwnjnàj< {weieàïe aj boeneidj sehdaêwdj b j{bwfbdàejibnqe aeoj{dqjh dnqbhboqrjh heojh( gbi oeie di{hjnqjàïe b ijnrqbnàïe ae Egsbwvjqÿwde

Gwjsdhbdwe ab J[Hs.


Absqdnj)sb( {wdewdqjwdjibnqb( jes bnqbs {óghdoes aj jaidndsqwjàïe adwbqj( dnadwbqj bfrnajodenjh( bi bs{bodjh {jwj js _bowbqjwdjs ab Odãnodj b Qbonehe`dj -er zrb ori{wjiqjh fdnjhdajab$ ab bsqjaes b ae Adsqwdqe Fbabwjh( {jwj irndoé{des b {jwj Dnsqdqrdàòbs{óghdojs ab bnsdne b {bszrdsj zrb jqrbi nj êwbj ab b}qbnsïe qbonehÿ`doj.

[WE@WJIJ AB FEIBNQE Ë [B_ZRD_J B Ë DNEVJÀÏE

BI JWWJNCE_ [WEARQDVE_ HEOJD_

J[Hs

[we`wjij biwbfewirhj ïe

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71

# Jàòbs seodjds ‘ sïe jzrbhjs b}bwodajs oei e egcbqdve ab sb oensb`rdw egbi)bsqjw b j crsqdàj seodjds( bi bs{bodjh njs êwbjs aj sb`rwdajab seodjh( ajsjóab( aj {wbvdaãnodj seodjh( aj jssdsqãnodj seodjh( aj barojàïe( aj orhqrwj bae abs{ewqe( b nes sbrs absaegwjibnqes’.

DD. J bhjgewjàïe ab {we{esqjs b e _doenv

Bsqj sb`rnaj {jwqb ae Ijnrjh qwj ri {jsse j {jsse orce egcbqdve äewdbnqjw e {we{enbnqb segwb oeie {weobabw {jwj bhjgewjw ri {wecbqe abdnohrsïe seodjh< js oenadàòbs b es {weobadibnqes gêsdoes ab qwjidqjàïe ae{wecbqe jqä j srj jobdqjàïe< b es adfbwbnqbs dnsqwribnqes zrb {eabi sbwrqdhdjaes {jwj e bsqjgbhbodibnqe ab rij {jwobwdj oei j _bods%IOQD.

Oeie vbwbies( e bnojidnmjibnqe ab ri {wecbqe oeibàj oei eowbabnodjibnqe b ojajsqwjibnqe ae {we{enbnqb ne _dsqbij ab Oenvãndes bOenqwjqes ab Wb{jssb -_doenv$< bnvehvb j sb`rdw {weobadibnqes abj{wbsbnqjàïe( mjgdhdqjàïe b sbhbàïe ab {we{esqjs( advrh`jaes jnrjhibnqb ne_doenv b ne [ewqjh ae IOQD< b orhidnj nj jssdnjqrwj ab dnsqwribnqesjaidndsqwjqdves bi zrb sïe {joqrjajs js oenadàòbs ab b}boràïe ae {wecbqe bab wb{jssb aes wborwses fdnjnobdwes.

OEIBÀE3 DABDJ AB JÀÏE BI [WEH AJ DNOHR_ÏE _EODJH

Ri {wecbqe ab dnohrsïe seodjh nj bsfbwj ab jqrjàïe ae IOQD abvbdnobnqdvjw j ji{hdjàïe aj oj{jodajab heojh b wb`denjh {jwj `bwjw b adfrnadw e{we`wbsse qäondoe)odbnqéfdoe( oenfewib bnrnodjae ne [[J 7;:7)7;:2. Jsdndodjqdvjs {we{esqjs abvbi grsojw j{we}dijw e gdnñide odãnodj b qbonehe`djajs {wêqdojs ab dnohrsïe seodjh. [ew bssj wjïe( bs{bwj)sb zrb es {wecbqesj{wbsbnqjaes ë _bods oenqwdgrji {jwj feibnqjw( {ew ibde ae jobsse je

oenmbodibnqe odbnqéfdoe b qbonehÿ`doe( j `bwjàïe ab qwjgjhme b wbnaj( jibhmewdj aj zrjhdajab ab vdaj ajs oeirndajabs bnvehvdajs( j oensqwràïe bseodjhdjàïe ab oenmbodibnqe( j {weieàïe aj odajajndj b e absbnvehvdibnqesrsqbnqêvbh.

Ä absbcêvbh zrb es {wecbqes srgibqdaes ë j{wbodjàïe aj _bods%IOQDbsqbcji abvdajibnqb jwqdorhjaes oei js {ehéqdojs {óghdojs vehqjajs {jwj{wecbqes seodjds dnarqewbs ae absbnvehvdibnqe wb`denjh srsqbnqêvbh. J daädj abjàïe seodjh# qwjnsfewijaj bi {wecbqe( oensqdqrd( {ewqjnqe( e {wdibdwe {jsse{jwj sb bsqjgbhbobw rij {jwobwdj bnqwb e IOQD( erqwes bnqbs èvbwnjibnqjds b

adfbwbnqbs jqewbs aj seodbajab odvdh ew`jndjaj.



72

ZRBI [EAB J[WB_BNQJW [WECBQE_

[eabi bnojidnmjw {wecbqes {jwj j _bods%IOQD dnsqdqrdàòbsèvbwnjibnqjds ‟ fbabwjds( bsqjarjds( adsqwdqjds b irndod{jds ‟( b bnqdajabs{wdvjajs sbi fdns hrowjqdves oei oei{wevjaj b}{bwdãnodj bi zrjhzrbw rijajs êwbjs ab jqrjàïe aj _bowbqjwdj b zrb jqbnaji wdèwesjibnqb jsb}d`ãnodjs hb`jds bsqjgbhbodajs {bhe @evbwne Fbabwjh. Js oenadàòbsbs{boéfdojs {jwj egqbw j{ede fdnjnobdwe vjwdji ab joewae oei js ojwjoqbwésqdojsab ojaj {we`wjij b sïe abfdndajs {ew ibde ab omjijibnqe {óghdoe( oenorwseab {wecbqes er badqjds bs{boéfdoes.

Bigewj wbsqwdqe j {bssejs crwéadojs( ä di{ewqjnqb wbssjhqjw zrb e {óghdoe)jhve ajs jàòbs aj _bowbqjwdj ä {wdewdqjwdjibnqb oei{esqe {ew ‘j`wdorhqewbsfjidhdjwbs( {eves dnaé`bnjs( zrdheigehjs( {bsojaewbs jwqbsjnjds( jhrnes abbsoehjs {óghdojs( qwjgjhmjaewbs wrwjds b rwgjnes( {bssejs oei abfdodãnodj er

iegdhdajab wbardaj( irhmbwbs er oeirndajabs nb`wjs( `wr{es oeidnsb`rwjnàj jhdibnqjw er nrqwdodenjh( {bzrbnes {wearqewbs( idowe b {bzrbnesbi{wbsêwdes’ -IOQD( 7;::j$.

QD[E_ AB [JWOBWDJ B DN_QWRIBNQE_ AB B]BORÀÏE

QD[E_ AB QWJN_FBWÃNODJ_ WBJHDSJAJ_ [BHJ RNDÏE

Qwjnsfbwãnodjs oensqdqrodenjds

Qwjnsfbwãnodjs hb`jds Qwjnsfbwãnodjs vehrnqêwdjs Oenvãnde

Dnsqwribnqes ab b}boràïeQbwie ab oee{bwjàïeQbwie ab {jwobwdj

Oenqwjqe ab wb{jssb

Es wborwses fdnjnobdwes {esqes ë ads{esdàïe {bhj _bods%IOQDoewwbs{enabi ës qwjnsfbwãnodjs vehrnqêwdjs wbjhdjajs {bhj Rndïe. Jabsqdnjàïe b j{hdojàïe ab qjds wborwses {eabi sbw fbdqjs {ew ibde ab qbwie aboenvãnde( qbwie ab {jwobwdj er qbwie ab oee{bwjàïe( mjvbnae jdnaj j

{essdgdhdajab ab obhbgwjàïe ab oenqwjqe ab wb{jssb. Es owdqäwdes gêsdoeswbhjqdves ë obhbgwjàïe ab ojaj ri abssbs dnsqwribnqes bsqïe ibnodenjaes nj[ewqjwdj Dnqbwidndsqbwdjh 2;0( ab nevbigwe ab 7;::.

Qbwie ab oenvãnde

Ä e joewae er jcrsqb zrb adsod{hdnj j qwjnsfbwãnodj ab wborwsesfdnjnobdwes ab aeqjàòbs oensd`njajs nes Ewàjibnqes Fdsojh b aj _b`rwdajab_eodjh aj Rndïe zrb qbnmj oeie {jwqéod{b( ab ri hjae( ÿw`ïe er bnqdajab aj

jaidndsqwjàïe {óghdoj fbabwjh( adwbqj er dnadwbqj( b( ab erqwe hjae( ÿw`ïe erbnqdajab aj jaidndsqwjàïe {óghdoj bsqjarjh( ae Adsqwdqe Fbabwjh er irndod{jh(

http://bit.ly/wCuRvr





76

adwbqj er dnadwbqj( oensÿwodes {óghdoes( er jdnaj( bnqdajabs {wdvjajs sbi fdnshrowjqdves( vdsjnae ë b}boràïe ab {we`wjij ab èvbwne( bnvehvbnae jwbjhdjàïe ab {wecbqe( jqdvdajab( sbwvdàe( jzrdsdàïe ab gbns er bvbnqe abdnqbwbssb wboé{weoe( bi wb`dib ab ióqrj oee{bwjàïe.

Ne Ijnrjh aj Hb`dshjàïe Fbabwjh segwb Oenvãndes aj Rndïe( ä qwjàjaj

j ewd`bi b bvehràïe aj hb`dshjàïe j{hdoêvbh jes oenvãndes. J Hbd =.666%4? b jDnsqwràïe Newijqdvj ne :%40 aj _bowbqjwdj ae Qbserwe Njodenjh sïeoensdabwjajs js newijs gjsdhjwbs {jwj es absaegwjibnqes zrb wbsrhqjwji biwb`wjs bs{boéfdojs njs adfbwbnqbs êwbjs ab jqrjàïe èvbwnjibnqjh.

Ne oji{e ajs dnevjàòbs bnqwb js bs{äodbs ab vénorhes zrb {eabib}dsqdw bnqwb rij bnqdajab jaidndsqwjqdvj b qbwobdwes( e adwbdqe gwjsdhbdwej{wbsbnqj arjs e{àòbs3 oenqwjqes b oenvãndes. J adsqdnàïe bnqwb jiges sb aêbi frnàïe ae egcbqdve ae {joqrjnqb( e zrb sb bnoenqwj wbsridae ne zrjawe jsb`rdw3

Oenqwjqe Oenvãnde

Frnajibnqe3 dnqbwbssbs e{esqes bi

wbhjàïe je egcbqe ae joewae.

Frnajibnqe3 dnqbwbssb oeiri bi

absbnvehvbw e egcbqe ae joewae.

[essrd {jwqbs -hjaes adsqdnqes$. [essrd {jwqéod{bs er {jwqdod{jnqbs.

Fdnjhdajab ab ojaj {jwqb3 egqbnàïe

ab {wevbdqes bs{boéfdoes( adsqdnqes b

jqä e{esqes je aj erqwj {jwqb.

Fdnjhdajab ae {jwqéod{b3 oensqwràïe

ab wbsrhqjae fdnjh zrb jqbnaj jes

abvbwbs dnsqdqrodenjds oei{jwqdhmjaes

{bhes {jwqdod{jnqbs.

Jaidssdgdhdajab ab fdns hrowjqdves b

ab hrowe.

Vbajàïe ë {wbsbnàj ab fdns hrowjqdves

b ab zrjhzrbw hrowe.

Ojwêqbw wbirnbwjqÿwde bi wbhjàïe

jes wborwses fdnjnobdwes wbobgdaes

{bhjs jqdvdajabs {wbsqjajs< es

vjhewbs {bwobgdaes sb dnoew{ewji je

{jqwdiñnde aj {jwqb.

Ojwêqbw ab jr}éhde je orsqbde bi

wbhjàïe jes wborwses fdnjnobdwes

wbobgdaes {jwj js jqdvdajabs zrb

sbwïe {wbsqjajs.

B}dsqãnodj ab egwd`jàòbs

oenqwj{esqjs zrb abvbi

newijhibnqb sbw bzrdvjhbnqbs.

B}dsqãnodj ab jqwdgrdàòbs advdadajs(ab

fewij j mjwiendjw js dndodjqdvjs ab

ojaj dnqbwbssjae bi {weh ae ibhmew

wbsrhqjae(sbnae jaidssévbh j

absd`rjhajab bnqwb js jqwdgrdàòbs.

Vénorhe qd{dojibnqb egwd`jodenjh(newijhibnqb dnb}dsqdnae hdgbwajabzrjnqe ë absdsqãnodj ae joewaeobhbgwjae.

Jaidssdgdhdajab aj b}qdnàïe aejoewae {bhe absdnqbwbssb ab zrjhzrbwri aes {jwqéod{bs -abnónodj$.

Fenqb3 I[E@

http://bit.ly/neux7B



http://www.planalto.gov.br/ccivil_03/leis/L8666compilado.htm



http://www.tesouro.fazenda.gov.br/legislacao/download/contabilidade/in1_97.pdf









70

Bssjs adsqdnàòbs sïe di{ewqjnqbs( {eds wbssjhqji e ojwêqbw abj{we}dijàïe b {jwobwdj dnbwbnqb ë njqrwbj aes oenvãndes. Qwjqj)sb ab{jwqdod{jnqbs orcjs jàòbs oencrnqjs vdsji e gbi oeiri bi zrjhzrbw rij ajsadvbwsjs êwbjs ab jqrjàïe aj Jaidndsqwjàïe [óghdoj( oeie sjóab( barojàïe(jssdsqãnodj seodjh( mjgdqjàïe( sjnbjibnqe gêsdoe( ibde jigdbnqb(absbnvehvdibnqe rwgjne( qrwdsie( absbnvehvdibnqe dnsqdqrodenjh b( ne ojse aj_bods( feibnqe {jwj zrb js oenqwdgrdàòbs aj odãnodj b qbonehe`dj seibi)sbjes bsfewàes {jwj e absbnvehvdibnqe seodeboenñidoe ae {jés.

Qbwie ab {jwobwdj

Ä e dnsqwribnqe jaidndsqwjqdve {ew ibde ae zrjh sb fj j qwjnsfbwãnodj abwborwses fdnjnobdwes ës ew`jndjàòbs aj seodbajab odvdh ab dnqbwbssb {óghdoe-Esod{s$( {wbvdsqe nj Hbd n³ 4.04;( ab 7? ab ijwàe ab :444.

J bsoehmj aj Esod{ ä fbdqj {ew ibde ab badqjh ab oenorwse ab {wecbqes(

{bhe ÿw`ïe bsqjqjh {jwobdwe( {jwj egqbnàïe ab gbns( sbwvdàes( wbjhdjàïe abjqdvdajabs( bvbnqes( oensrhqewdj( oee{bwjàïe qäondoj b jssbssewdj( oenfewibbsqjgbhbodae nes Abowbqes ne ?.:;;( ab ?; ab crnme ab :444( b ne 0.26=( ab :6ab sbqbigwe ab 7;::.

E qbwie ab {jwobwdj oensehdaj ri joewae ab oee{bwjàïe bnqwb js {jwqbsb oensqdqrd rij jhqbwnjqdvj je oenvãnde {jwj j wbjhdjàïe ab {wecbqes bnqwbEsod{s b ÿw`ïes ajs qwãs bsfbwjs ab èvbwne( ads{enae ab {weobadibnqes ijdssdi{hbs ae zrb jzrbhbs rqdhdjaes {jwj j obhbgwjàïe ab ri oenvãnde.

Qbwie ab oee{bwjàïe

Ä e dnsqwribnqe {ew ibde ae zrjh ä jcrsqjaj j qwjnsfbwãnodj ab owäadqeab ÿw`ïe er bnqdajab aj Jaidndsqwjàïe [óghdoj Fbabwjh {jwj erqwe ÿw`ïefbabwjh aj ibsij njqrwbj er jrqjwzrdj( frnajàïe {óghdoj er bi{wbsj bsqjqjhab{bnabnqb -fewirhêwde ads{enévbh ne Jnb}e O$.

[bhj njqrwbj ajs dnsqdqrdàòbs bnvehvdajs nbssj ieajhdajab ab wb{jssb(e qbwie ab oee{bwjàïe oensdsqb bi ri {weobadibnqe gbi ijds sdi{hbs b

{eab ads{bnsjw j wbjhdjàïe ab {weobsse {óghdoe ab sbhbàïe ab {wecbqes {bheoenobabnqb.

Oenqwjqe ab wb{jssb

Ä e dnsqwribnqe jaidndsqwjqdve zrb {essdgdhdqj j qwjnsfbwãnodj aeswborwses fdnjnobdwes {ew ibde ab dnsqdqrdàïe er j`bnqb fdnjnobdwe {óghdoefbabwjh( zrb jqrj oeie ijnajqêwdj aj Rndïe( oeie( {ew b}bi{he( e Gjnoe aeGwjsdh b j Ojd}j Boenñidoj Fbabwjh.

J _bods%IOQD ijnqbvb {jwobwdj oei j Ojd}j {jwj j obhbgwjàïe aboenqwjqes ab wb{jssb. Jqrjhibnqb( j _bowbqjwdj nïe jaeqj bssb dnsqwribnqejaidndsqwjqdve.

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VD_ÏE [JNEWÇIDOJ AJ FEWIJHDSJÀÏE AJ_ QWJN_FBWÃNODJ_

J fewijhdjàïe ab qwjnsfbwãnodjs vehrnqêwdjs {ew ibde ab qbwie aboenvãnde( qbwie ab {jwobwdj b oenqwjqe ab wb{jssb ‟ j b}obàïe ä e qbwieoee{bwjàïe ‟( b}d`b e {weobadibnqe ab wb`dsqwe b qwçidqb ne _doenv( eomjijae [ewqjh aes Oenvãndes( oenfewib js bqj{js zrb sbwïe abqjhmjajs jsb`rdw( orce odohe {eab sbw wbsridae aj sb`rdnqb fewij3

‧ E {we{enbnqb sb owbabnodj ne [ewqjh ab Oenvãndes {jwj egqbw rihe`dn b rij sbnmj. Bi sb`rdaj( sbhbodenj es {we`wjijs {esqes ëads{esdàïe {bhe oenobabnqb zrb nïe wbzrbdwji ojajsqwjibnqe bdnsbwb srjs {we{esqjs.

‧ Ne ojse ab sb qwjqjw ab ri {we wjij zrb wbzrbdwj e ojajsqwjibnqe{wävde ae {we{enbnqb( bsqb abvbwê {weorwjw rij rndajabojajsqwjaewj {jwj j{wbsbnqjw j aeoribnqjàïe hb`jh zrb mjgdhdqb srjdnsqdqrdàïe j obhbgwjw oenvãndes b oenqwjqes ab wb{jssb.

‧ Js {we{esqjs bnojidnmjajs {bhe {we{enbnqb abvbwïe egsbwvjw esqwçidqbs {jwj j{wbsbnqjàïe( mjgdhdqjàïe b sbhbàïe abfdndaes {bheoenobabnqb( zrb abvbwïe sbw advrh`jaes ne [ewqjh ab Oenvãndes.

‧ Js {we{esqjs sbhbodenjajs sbwïe srgibqdajs ë jnêhdsb zrjnqe ë srjjabzrjàïe jes {we`wjijs evbwnjibnqjds b ë vbwdfdojwïe ajoj{jodajab qäondoj b e{bwjodenjh aj dnsqdqrdàïe {jwj bwdw wborwses{óghdoes b ori{wdw es egcbqdves b ibqjs bsqjgbhbodaes.

‧ J j{wevjàïe( wbcbdàïe er adhd`ãnodj sbwïe oenmbodajs ne ieibnqe aj

qeijaj ab abodsïe {bhe ÿw`ïe oenobabnqb. J ibnsj`bi segwb zrjhfed j abodsïe qeijaj sbwê {rghdojaj ne [ewqjh ab Oenvãndes bbnvdjaj {ew b)ijdh jes adwd`bnqbs aj dnsqdqrdàïe {we{enbnqb.

‧ E bi{bnme b {j`jibnqe sbwïe bidqdaes {bhe [ewqjh ab Oenvãndes(jssdi oeie es ajaes ab hdodqjàòbs%oeqjàòbs ab {wbàes( oenqwjqes bneqjs fdsojds abvbwïe sbw {esqbwdewibnqb dnsbwdaes ne _doenv.



74

OMJIJIBNQE [ÓGHDOE

J {jwqdw ab 7;::( j _bods {jsser j dnardw j abijnaj {ew {wecbqes( bivb ab {wdvdhb`djw j abijnaj bs{enqçnbj bi zrb ojaj {we{enbnqb {eadj( {ewibde ab eféode bnabwbàjae ë _bowbqjwdj( sehdodqjw j{ede j sbr {wecbqe er dabdj abjàïe bi {weh aj dnohrsïe seodjh.

Oei gjsb njs {wdewdajabs bsqjgbhbodajs {bhjs _bods( fewji wbjhdjaesomjij)ibnqes {óghdoes orcj oeirndojàïe b wb`dsqwe ab qeajs js bqj{js sïewbjhdjajs {ew ibde ae _doenv. Nj fd`rwj jodij( bnoenqwj)sb rij vdsïebszrbiêqdoj ajs bqj{js ab ri omjijibnqe {óghdoe.

Bssb b}bi{he( wbfbwbnqb ë jàïe ab qbonehe`djs seodjds b jssdsqdvjs(wbjhdjae bi 7;::( qbvb j arwjàïe ab =0 adjs( {wje zrb {eab vjwdjw( oenfewib



?;

js wb`wjs bsqjgbhbodajs nes aeoribnqes ab wbfbwãnodj. Bsqbs abqjhmji esj{boqes aj jàïe dnardaj {bhj dnsqdqrdàïe( zrjds adwbqwdbs abvbi sbwegsbwvjajs {jwj j j{wbsbnqjàïe( mjgdhdqjàïe b sbhbàïe ab {we{esqjs {bheoenobabnqb.

J{ÿs j sbhbàïe ab {wecbqes( wbjhdjaj {ew Oeidssïe ab _bhbàïeoei{esqj {ew sbwvdaewbs oenorwsjaes( eoewwb rij jnêhdsb qäondoj( oenqêgdh b crwéadoj ae {wecbqe {jwj zrb sbcji fbdqjs js jabzrjàòbs b jcrsqbs nbobssêwdes{jwj j obhbgwjàïe ae dnsqwribnqe crwéadoe ojgévbh.

Bi 7;::( es omjijibnqes {óghdoes wbjhdjaes {bhj _bods%IOQD nïe sbhdidqjwji j{bnjs j bnqdajabs {wdvjajs sbi fdns hrowjqdves( bsqbnabnae)sbqjigäi j bnqdajabs {óghdojs fbabwjds( adsqwdqjds( bsqjarjds b irndod{jds(oenfewib e egcbqdve bs{boéfdoe ab ojaj omjijibnqe {óghdoe.

E Abowbqe 0.26=( ab :6 ab sbqbigwe ab 7;::( b j [ewqjwdjDnqbwidndsqbwdjh 2;0( ab nevbigwe ab 7;::( {jssjwji j adsod{hdnjw j wbjhdjàïe

ab omjijibnqe {óghdoe {ew ÿw`ïes ae @evbwne Fbabwjh.

OENORW_E AB [WECBQE_

J bsoehmj ab Ew`jndjàïe aj _eodbajab Odvdh ab Dnqbwbssb [óghdoe-Esod{$ {jwj j obhbgwjàïe ab qbwie ab {jwobwdj( {bhe ÿw`ïe bsqjqjh( abvb sbwfbdqj {ew ibde ab oenorwse ab {wecbqes b ojgbwê je ÿw`ïe bsqjqjh j egwd`jàïeab vbwdfdojw e wb`rhjw frnodenjibnqe aj Esod{ b ijnqbw ne _doenv -jwq. :?)J aeAbowbqe 6.:0;( ab 7;;0( jhqbwjae {bhe Abowbqe 0.26=( ab 7;::$ j hdsqj

jqrjhdjaj abssjs ew`jndjàòbs. Jssdi( ä wbs{ensjgdhdajab ae ÿw`ïe bsqjqjhjvbwd`rjw oei jnqbobaãnodj j daenbdajab( j wb`rhjwdajab( j oei{bqãnodj b jjabzrjàïe aj Esod{ jes {we{ÿsdqes ae qbwie ab {jwobwdj.

Zrjnqe je {wecbqe j sbw di{hjnqjae( èvbwne b Esod{ nbèodji ri{we`wjij ab qwjgjhme zrb bnvehvb( bnqwb erqwes js{boqes( egcbqdves( ibqjs(wbsrhqjaes( dnadojaewbs ab absbi{bnme b ibojndsies ab absbigehse. Jnqbsaj jssdnjqrwj ae qbwie ab {jwobwdj( e ÿw`ïe bsqjqjh abvb oensrhqjw e Oensbhmeab [ehéqdoj [óghdoj aj êwbj ab jqrjàïe ae {wecbqe( ojse bhb b}dsqj -Hbd 4.04; % 44({jwê`wjfe :³ ae jwq. :; b Abowbqe ?.:;; % 44( jwq. :;$. Ne ojse ae IOQD( qwjqj)sb

ae Oensbhme Idndsqbwdjh ab [ehéqdojs [óghdojs.

E iendqewjibnqe b j fdsojhdjàïe aj b}boràïe ae qbwie ab {jwobwdj äabvbw ae ÿw`ïe bsqjqjh {jwobdwe -zrb e jssdner$( jhäi ae Oensbhme ab [ehéqdoj[óghdoj aj êwbj j zrb bsqê jfbqe. Ä di{ewqjnqb zrb e ÿw`ïe bsqjqjh ijnqbnmjbssb Oensbhme dnfewijae j wbs{bdqe ab srjs jqdvdajabs ab joei{jnmjibnqeae Qbwie ab [jwobwdj. E Oensbhme ab [ehéqdoj [óghdoj( {ew srj vb( abvbbnojidnmjw srjs wboeibnajàòbs b sr`bsqòbs je ÿw`ïe bsqjqjh {jwj zrb bsqbjaeqb js {wevdaãnodjs ojgévbds -Abowbqe ?.:;; % 44( jwq. :0$.

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http://www.planalto.gov.br/ccivil_03/_ato2007-2010/2007/decreto/d6170.htm


http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2011/Decreto/D7568.htm


http://www.planalto.gov.br/ccivil_03/leis/L9790.htm



http://www.planalto.gov.br/ccivil_03/decreto/d3100.htm
















?:

OWBABNODJIBNQE B OJAJ_QWJIBNQE NE _DOENV

J {ewqj ab bnqwjaj {jwj e dnéode aes {weobadibnqes zrb oenardwïe ëwbjhdjàïe ab ri {wecbqe bi {jwobwdj oei j _bods%IOQD ä e _dsqbij ab @bsqïeab Oenvãndes ae @evbwne Fbabwjh -_doenv$ jgbwqe je {óghdoe vdj Dnqbwnbq({ê`dnj oenmbodaj oeie [ewqjh aes Oenvãndes.

Bigewj bi irdqes oenqb}qes js {jhjvwjs‘owbabnodjw’ b ‘ojajsqwjw’ {essji sbw rsjajs oeie{jhjvwjs sdnñndijs( ne _doenv bssbs {weobadibnqessïe adsqdnqes.

E owbabnodjibnqe ä fbdqe {bhj dnqbwnbq(jobssjnae e séqde ae _doenv( ne bnabwbàemqq{s%ppp.oenvbndes.èv.gw%sdoenv b wbsrhqj nj jzrdsdàïe ab ri he`dn b sbnmj{jwj jobssjw e sdsqbij. [jwj jh`rns {we`wjijs( gjsqj bsqjw owbabnodjae zrb cê ä {essévbh j{wbsbnqjw {we{esqjs.Zrjnae bsqdvbw nbssb jigdbnqb( egsbwvb jse{àòbs b}dsqbnqbs nj {jwqb sr{bwdew aj {ê`dnj ae [ewqjh ab Oenvãndes3

:$ Ohdojw bi ‘dnohrdw {we{enbnqb’( oenfewib j{jwbob nj fd`rwj aj {ê`dnjjnqbwdew( {jwj bfbqrjw e owbabnodjibnqe b sbhbodenjw( bnqwb js e{àòbsads{enévbds -bi{wbsj {óghdoj%seodbajab ab boeneidj idsqj( jaidndsqwjàïe{óghdoj bsqjarjh er ae Adsqwdqe Fbabwjh( oensÿwode {óghdoe( ew`jndsiednqbwnjodenjh( jaidndsqwjàïe {óghdoj irndod{jh( bnqdajab {wdvjaj sbi fdnshrowjqdves$( jzrbhj zrb oewwbs{enabw ë njqrwbj crwéadoj aj bnqdajab zrb veoãwb{wbsbnqj( oenfewib j{jwbob j sb`rdw3



?7

7$ Fbdqe dsse( dnfewib es ajaes ae wb{wbsbnqjnqb ae {we{enbnqb( oei jdnadojàïe ae O[F aj {bssej zrb wbs{enabwê {bhj bnqdajab. [jwjoenohrdw bssj bqj{j( dnadzrb qjigäi es ojwjoqbwbs zrb j{jwbobi nezrjawe ë adwbdqj aj qbhj.

?$ [esqbwdewibnqb( ä di{ewqjnqb fewnbobw oei b}jqdaïe es ajaes ae{we{enbnqb b dnadojw e b)ijdh zrb sbwvdwê {jwj wbobgbw j oenfdwijàïe aeowbabnodjibnqe {ew {jwqb ae _doenv3



??

E {we{enbnqb abvb fjbw e ojajsqwjibnqe ab sbrs

aeoribnqes ne _doenv( vdj Dnqbwnbq( b hbvjw es

ewd`dnjds aes aeoribnqes j rij ajs rndajabs

ojajsqwjaewjs ijds {wÿ}dij ab sbr aeidoéhde -hdsqj

ads{enévbh bi3 8mqq{3%%gdq.ht%w4MpQs>$.

Bi Gwjséhdj( e IOQD ä rij ajs rndajabs

ojajsqwjaewjs ae _doenv b ae _dojf .

Ä DI[EWQJNQB DNFEWIJW QEAE_ E_ AJAE_ OEI B]JQDAÏE [JWJ BVDQJW [WEGHBIJ_ NJ_ BQJ[J_ _RG_BZRBNQB_.

1$ J{ÿs sjhvjw bssj qbhj( ä {wbodse fewnbobw es ajaes aj bnqdajab bi qbhjsbibhmjnqb j zrb j{jwbob jodij.

2$ Oenohréae e owbabnodjibnqe( e wb{wbsbnqjnqb wbobgbwê( {ew ibde ab b)ijdhjrqeiêqdoe( bnvdjae {bhe sdsqbij( ibnsj`bi oei e he`dn b sbnmj {jwj e{wdibdwe jobsse je _doenv ‟ [ewqjh aes Oenvãndes.

6$ Ab {essb ae he`dn b sbnmj( {eabwê bnvdjw {we{esqjs {jwj es {we`wjijs

ads{endgdhdjaes zrb jobdqji {we{esqjs ab {we{enbnqbs nïe ojajsqwjaes(er sbcj( j{bnjs owbabnodjaes.

E ojajsqwjibnqe ae {we{enbnqb ä fbdqe bi ÿw`ïe er bnqdajab oenobabnqber njs rndajabs ojajsqwjaewjs ae _dsqbij ab Ojajsqwjibnqe Rndfdojae abFewnbobaewbs -_dojf$ b sbwê vêhdae {ew ri jne.

[WEOBADIBNQE_ B AEORIBNQE_ _B@RNAE J NJQRWBSJ CRWÉADOJAE [WE[ENBNQB

E wb{wbsbnqjnqb ae ÿw`ïe er aj bnqdajab {óghdoj er {wdvjaj wbs{ensêvbh{bhj bnqwb`j aes aeoribnqes b ajs dnfewijàòbs {jwj fdns ab ojajsqwjibnqeabvbwê oei{wevjw sbr vénorhe oei e ojajsqwjae( abiensqwjnae es {eabwbs{jwj wb{wbsbnqê)he nbsqb jqe( oenfewib bsqd{rhjae ne Jwqdè 7: aj [ewqjwdj

Dnqbwidndsqbwdjh 2;0.

J oei{wevjàïe ä fbdqj ibadjnqb j j{wbsbnqjàïe ab3

D ) Oÿ{dj jrqbnqdojaj aes aeoribnqes {bssejds ae wb{wbsbnqjnqb( bibs{bodjh( ojwqbdwj ab dabnqdajab b oei ojajsqwe ab {bssejs fésdojs )

O[F<

DD ) oÿ{dj jrqbnqdojaj ae ad{heij bhbdqewjh( joei{jnmjaj aj {rghdojàïe aj {ewqjwdjab neibjàïe er erqwe dnsqwribnqe bzrdvjhbnqb( zrb abhb`rb oei{bqãnodj {jwjwb{wbsbnqjw e bnqb( ÿw`ïe er bnqdajab {óghdoj( zrjnae few e ojse< b

DDD ) oÿ{dj jrqbnqdojaj aj jqj aj jssbighädj zrb bhb`br e oew{e adwd`bnqb ajbnqdajab {wdvjaj sbi fdns hrowjqdves( abvdajibnqb wb`dsqwjaj ne ojwqÿwdeoei{bqbnqb( joei{jnmjaj ab dnsqwribnqe {jwqdorhjw ab {weorwjàïe( oei fdwijwboenmbodaj( jssdnjaj {bhe adwd`bnqb iê}die( zrjnae few e ojse.

http://bit.ly/r9HwTs












?1

[jwj js bnqdajabs {wdvjajs sbi fdns hrowjqdves3 e ojajsqwjibnqeoensdsqdwê nj j{wbsbnqjàïe aes aeoribnqes wbfbwbnqbs ë srj zrjhdfdojàïe crwéadoj( fdsojh b {wbvdabnodêwdj( gbi oeie ë srj oj{jodajab qäondoj be{bwjodenjh.

Aeoribnqjàïe nbobssêwdj3

D ) Oÿ{dj ae bsqjqrqe er oenqwjqe seodjh wb`dsqwjae ne ojwqÿwde oei{bqbnqb b srjsjhqbwjàòbs<

DD ) wbhjàïe neidnjh jqrjhdjaj aes adwd`bnqbs aj bnqdajab( oei Ojajsqwe ab[bssejs Fésdojs ) O[F<

DDD ) abohjwjàïe ae adwd`bnqb iê}die aj bnqdajab jobwoj aj dnb}dsqãnodj ab aévdajoei e [eabw [óghdoe b ab dnsowdàïe nes gjnoes ab ajaes {óghdoes er {wdvjaes ab{weqbàïe je owäadqe<

DV ) abohjwjàïe aj jrqewdajab iê}dij aj bnqdajab dnfewijnae zrb nbnmrij ajs{bssejs wbhjodenjajs ne dnodse DD ä j`bnqb {ehéqdoe ab [eabw er ae Idndsqäwde[óghdoe( qjnqe zrjnqe adwd`bnqb ab ÿw`ïe er bnqdajab aj jaidndsqwjàïe {óghdoj( abzrjhzrbw bsfbwj èvbwnjibnqjh( er wbs{boqdve oñncr`b er oei{jnmbdwe( gbi oeie{jwbnqb bi hdnmj wbqj( oehjqbwjh er {ew jfdndajab( jqä e sb`rnae `wjr<

V ) {wevj ab dnsowdàïe aj bnqdajab ne Ojajsqwe Njodenjh ab [bssejs Crwéadojs )ON[C {bhe {wje iéndie ab ? -qwãs$ jnes( zrjnae vdbw j obhbgwjw e dnsqwribnqe<

VD ) {wevj ab wb`rhjwdajab {bwjnqb es ÿw`ïes fjbnaêwdes Fbabwjh( Bsqjarjh( aeAdsqwdqe Fbabwjh b Irndod{jh b oei e Frnae ab @jwjnqdj ae Qbi{e ab _bwvdàe )F@Q_( nj fewij aj hbd< b

VDD ) oei{wevjnqb ae b}bwoéode nes óhqdies ? -qwãs$ jnes( {bhj bnqdajab {wdvjajsbi fdns hrowjqdves( ab jqdvdajabs wbfbwbnqbs ë ijqäwdj egcbqe ae oenvãnde eroenqwjqe ab wb{jssb zrb {wbqbnaj obhbgwjw oei ÿw`ïes b bnqdajabs ajjaidndsqwjàïe {óghdoj fbabwjh.

Di{ewqjnqb3 Nes ojses bi zrb e ojajsqwjibnqe few wbjhdjae {bhe oenobabnqb( esaeoribnqes wbfbwdaes jodij {eabwïe sbw bnojidnmjaes jnqbod{jajibnqb jeÿw`ïe wb{jssjaew aes wborwses( dnohrsdvb vdj {esqjh( {bhe adwd`bnqb iê}die ajbnqdajab {wdvjaj sbi fdns hrowjqdves.

Hdsqj srcbdqj j jhqbwjàòbs( fjvew sehdodqjw oenfdwijàïe abssjs dnfewijàòbs crnqe ërndajab ojajsqwjaewj.

Dnohrsïe ab rsrêwde

J{ÿs j rndajab ojajsqwjaewj bfbqdvjw%j{wevjw e ojajsqwe ae {we{enbnqb( bhjabvbwê jhqbwjw e {bwfdh ae {we{enbnqb wbs{ensêvbh.

[jwj dsse( abvbwê jobssjw j jgj ‘ibigwes’( ohdojw nj e{àïe ‘vbw {bwfdh’ -nj{jwqb dnfbwdew aj qbhj$. Bi sb`rdaj( ohdojw ne geqïe ‘jhqbwjw {bwfdh’.



?2

E sdsqbij b}dgdwê jh`rns ajaes ae{we{enbnqb b ae wbs{ensêvbh.

Ne oji{e ‘sbhbodenjw {j{äds’(jssdnjhjw j zrjawéorhj ‘ojajsqwjaewab rsrêwdes ae bnqb%bnqdajab’( bbi sb`rdaj ohdojw ne geqïe ‘sjhvjw’.

J {jwqdw abssb ieibnqe( e rsrêwdewbs{ensêvbh absd`njae {bhe{we{enbnqb {eabwê( oei j srjsbnmj ab {we{enbnqb ne [ewqjh aesOenvãndes( ‘dnohrdw neves rsrêwdes’ {ew dnqbwiäade aj jgj ‘ibigwes’(rqdhdjnae e geqïe ‘dnohrdw rsrêwdes’(b}dsqbnqb nj {jwqb dnfbwdew aj qbhj.

Hbigwjies zrb bssj e{bwjàïe sÿ{eabwê sbw wbjhdjaj zrjnae e{we{enbnqb bsqdvbw oei eojajsqwe j{wevjae.

DNOHR_ÏE B BNVDE AB [WE[E_QJ B [HJNE AB QWJGJHME

E [ewqjh ab Oenvãndes efbwbob jes sbrs rsrêwdes vêwdes ijnrjds-I[E@( 7;;4< 7;:;< 7;:;j< 7;:;g$ zrb abqjhmji zrjds sïe js bqj{js {jwj jdnohrsïe b bnvde ab {we{esqjs je _doenv b absowbvb erqwjs b}d`ãnodjs {jwj jb}boràïe ab oenvãndes.

E [ewqjh ab Oenvãndes -_doenv$ {òb ë ads{esdàïeae rsrêwde êwbj bs{boéfdoj {jwj wb`dsqwe aesaeoribnqes ibnodenjaes3

:. Obwqdaòbs3 wb`dsqwe aes ajaes ajsobwqdaòbs _WF%[@FN( F@Q_(

DN__( Wbobdqj Bsqjarjh( Wbobdqj Irndod{jh(bqo.

7. Bsqjqrqe3 wb`dsqwe aes ajaes ae bsqjqrqeseodjh oeie ojwqÿwde( hdvwe%fehmj ab wb`dsqwe(gbi oeie srjs jhqbwjàòbs.

?. Adwd`bnqbs3 wb`dsqwe aes ajaes segwb e-s$adwd`bnqb-s$.

1. Abohjwjàòbs3 wb`dsqwe ajs abohjwjàòbs abnïe)aévdaj oei e {eabw {óghdoe b abfrnodenjibnqe wb`rhjw nes óhqdies jnes.

Bssjs dnfewijàòbs {eabwïe sbw wb`dsqwjajs ne

sdsqbij( {bhe {we{enbnqb( {bhj rndajabojajsqwjaewj ae _dojf( gbi oeie {bhe oenobabnqbsb bsqb few rndajab ojajsqwjaewj ab {we{enbnqb.

http://bit.ly/qBzPrl



http://bit.ly/naLr8H







?6

Jhäi aes ijnrjds( bi zrb j{jwbobi js qbhjs( b}{hdojnae j dnqbwfjob aesdsqbij b zrjds oji{es abvbi sbw {wbbnomdaes( mê rij sbàïe absqdnjaj ëoj{jodqjàïe oei vêwdes qrqewdjds zrb e {we{enbnqb {eab rqdhdjw {jwj sbfjidhdjwdjw oei e sdsqbij3

Nbssbs ‘sdirhjaewbs dnqbwjqdves’ ä {essévbh b}{bwdibnqjw oeie esdsqbij frnodenj fewj ae jigdbnqb ae _doenv b sbi e ‘wdsoe ab bwwjw’ b{wbcradojw e jnajibnqe ae {weobsse oeirndojqdve bnqwb oenobabnqb b{we{enbnqb. Bnqwb es qrqewdjds( b}dsqb ri Iÿarhe ab Dnohrsïe b Bnvde ab [we{esqj .

J {jwqdw aj qbhj :; abssb qrqewdjh( ä {essévbh bfbqrjw rij sdirhjàïe ae{weobsse zrb abvbwê sbw sb`rdae ne _doenv {jwj dnohrdw b bnvdjw rij {we{esqj.

J{ÿs b}{bwdibnqjw bssb qrqewdjh( `jnmj)sb fjidhdjwdajab nïe sÿ oei jsadfbwbnqbs qbhjs b jgjs ae sdsqbij( ijs qjigäi oei j sbzrãnodj zrb abvbwêsbw egsbwvjaj {jwj zrb bssbs {weobadibnqes sbcji wbjhdjaes oewwbqjibnqb.

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Ajaj j ads{endgdhdajab abssb wborwse en)hdnb ( ä ads{bnsêvbh jwb{wearàïe ajs dij`bns ab adfbwbnqbs qbhjs ae _doenv b wbs{boqdves oenqbóaesnbsqj {rghdojàïe. [ewäi( {jwj zrb mjcj oei{hbqrab nj vdsïe {jnewçidoj ae{jsse j {jsse j sbw sb`rdae ne [ewqjh aes Oenvãndes( fj)sb( j sb`rdw( rijsénqbsb abssb {weobsse( oei j bnrnodjàïe ajs bqj{js nbobssêwdjs {jwj zrb jdnohrsïe b bnvde ab {we{esqj sbcj gbi)srobadaj.

BQJ[J_3[

J. J {we{esqj b e {hjne ab qwjgjhmeabvbi sbw bnvdjaes je ÿw`ïe oenobabnqb{ew ibde ae [ewqjh ab Oenvãndes b{essrbi ‘jgjs’ oeirns. Ne sdsqbij( j jgjsbhbodenjaj {jwj dnohrsïe abssbs ajaes äj ab ‘dnohrdw {we{esqj’. E zrb abvb oensqjw3

J{ÿs j hbdqrwj ae aeoribnqe ab wbfbwãnodj( bnrnodjw e egcbqe ae {we`wjij zrb sbwê b}borqjae

Crsqdfdojqdvj( egcbqe b {bwéeae ab vd`ãnodj ae oenvãnde< vjhew hegjh -vjhew ab wb{jssb , vjhew aboenqwj{jwqdaj$< vjhew ab wb{jssb

Vjhew aj oenqwj{jwqdaj -fdnjnobdwj b%er gbns b sbwvdàes$

Vjhew ab wb{jssb ne b}bwoéode jqrjh

Vjhew ab wb{jssb bi b}bwoéodes frqrwes( sb few e ojse

[jwqdod{jnqbs -dnqbwvbndbnqb( zrjnae mervbw$

Owene`wjij fésdoe

Owene`wjij ababsbigehse

Dnfewijw wbhjàïe ab gbns b sbwvdàes b e sdsqbij ads{endgdhdjwê e {hjne ab j{hdojàïe aeswborwses j sbwbi absbigehsjaes {bhe oenobabnqb b j oenqwj{jwqdaj( sb mervbw.

Jnb}es( sbfew e ojse

Ibqjs b bqj{js

[wbvdsïe ibnsjh ab hdgbwjàïe ab wborwsesDnéode aj bfbqdvjàïe ajs abs{bsjs

Ojaj ibqj 9 {wbvdsïe -{jwobhj$ ab !

Gbns Egwjs Qwdgrqes _bwvdàes wbhjodenjaes je oenqwjqe

Feqes ae qbwwbne Hjraes [hjnqj aj egwj [jwbobwbs qäondoes

https://www.convenios.gov.br/siconv





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G. _bhbodenjw {we`wjijs jsseodjaes ë {we{esqj

B}dsqbi es {we`wjijs zrb sïe efbwbodaes {bhes ÿw`ïes ojajsqwjaes nesdsqbij. Ojaj zrjh hdsqjae oei ri oÿadè( qéqrhe b neib ae ÿw`ïesr{bwdew je zrjh bsqê vdnorhjae. Ojgb je {we{enbnqb fjbw j bsoehmj ae{we`wjij b ojajsqwjw es ajaes.

O. Zrjhdfdojw j {we{esqj

Dsse sd`ndfdoj sbhbodenjw bnqwb es qwãs qd{es ab {we{esqjs b}dsqbnqbs nesdsqbij3

Js bqj{js G b O {eabi sbw ibhmew vdsrjhdjajs nj sb`rdnqb qbhj ae_doenv3

QD[E_ AB

[WE[E_QJ_

[WE[E_QJ

VEHRNQÊWDJ

[WE[E_QJ AB[WE[ENBNQB

B_[BOÉFDOE AEOENOBABNQB

[WE[E_QJ ABBIBNAJ

[JWHJIBNQJW

[we{esqjs {jwj {we`wjijs zrb jqbnabi jvêwdes bnqbs b bnqdajabs sbi qbw {we{enbnqbsbs{boéfdoes. [eabi sbw dnohréajs {ew zrjhzrbw

{we{enbnqb( sb`rdnae es owdqäwdes bsqjgbhbodaes{bhe {we`wjij.

_ïe {we{esqjs ab {we{enbnqbs bs{boéfdoesabfdndajs {bhe oenobabnqb {jwj abqbwidnjaes{we`wjijs.

_ïe {we{esqjs ab {we{enbnqbs bs{boéfdoes zrboenqji oei wborwses {wevbndbnqbs ab bibnajs

{jwhjibnqjwbs {jwj abqbwidnjaes {we`wjijs.



?4

A. J{ÿs qbw j ‘{we{esqj ojajsqwjaj oei srobsse’(

E {we{enbnqb wbobgbwê ri nóibwe zrb e dabnqdfdoj ne sdsqbij( abvbnaednfewijw zrbi sïe es {jwqdod{jnqbs. E sdsqbij efbwbob j e{àïe ‘abqjhmjw’ {jwjvdsrjhdjw es ajaes ae {we{enbnqb( e geqïe ‘jhqbwjw’ {jwj ieadfdojw dnfewijàòbs

segwb zrbi ä e wbs{ensêvbh ae {we{enbnqb b j e{àïe ‘dnohrdw dnqbwvbndbnqb’(ojse sbcj nbobssêwdj j dnohrsïe ab dnqbwvbndbnqb. Rij {we{esqj {eab qbw ijdsab ri dnqbwvbndbnqb.

E {hjne ab qwjgjhme oewwbs{enab j :: qbhjs -jgjs$ ne _doenv. E{we{enbnqb zrb nïe qbnmj fjidhdjwdajab oei bssb sdsqbij abvb oensrhqjw essdirhjaewbs b ijnrjds b}dsqbnqbs ne [ewqjh ab Oenvãndes. Ä j {jwqdw aeojajsqwjibnqe gbi)srobadae aj {we{esqj( oei e {hjne ab qwjgjhme( zrb qbidnéode e odohe ae omjijibnqe {óghdoe -oenfewib absowdqe nj {ê`dnj ?;$( e zrb{eab wbsrhqjw nj obhbgwjàïe ab oenvãndes( er( ne ojse ab oenorwse ab{wecbqes( bi qbwies ab {jwobwdj bnqwb IOQD b Esod{.

[jwj j bhjgewjàïe ae {hjne ab qwjgjhme( qbwie ab wbfbwãnodj er {wecbqegêsdoe( e {we{enbnqb {wbodsj bsqjw fjidhdjwdjae oei js hdnmjs ab jàïe aj_bods( absowdqjs nj [jwqb D absqb Ijnrjh( oenqbóaes zrb bsqïe srcbdqes ëwbfewirhjàòbs j ojaj jgbwqrwj ab {we`wjijs ne _doenv. Ä {wbodse oenmbobwzrjds sïe es {we`wjijs qbiêqdoes zrb j _bowbqjwdj {wbqbnab feibnqjw {ewibde ab j{ede j {wecbqes.



1;

Je absowbvbw e egcbqe ae sbr {wecbqe( e {we{enbnqb abvb bsqjgbhbobwbssj dnqbwwbhjàïe b sb vjhbw aes oenqbóaes ae aeoribnqe ab wbfbwãnodj{rghdojae {bhe oenobabnqb. Jgjd}e( bnoenqwj)sb rij hdsqj aes dqbns egwd`jqÿwdes{jwj j mjgdhdqjàïe b {esqbwdew sbhbàïe ab {we{esqjs nj _bods.

ZRBI [JWQDOD[J AE [WEOB__E ABOD_ßWDE NJ _BOD_3 JQEWB_ B _RJ_DNORIGÃNODJ_

J{ÿs qbw srj {we{esqj ojajsqwjaj oei srobsse( ojgbwê jes qäondoes aj_bods jobssjwbi)nj ne _doenv {jwj jnêhdsb( mjgdhdqjàïe b sbhbàïe( e zrb ä fbdqe{ew Oeidssïe ab qäondoes neibjaj {jwj b}borqjw bssjs qjwbfjs. Es {jssessb`rdnqbs vjwdji oenfewib j njqrwbj aj {jwobwdj b qeaj oeirndojàïe ä fbdqj{ew ibde ae _doenv( bs{bodjhibnqb nj jgj ‘[jwbobwbs’. Ä di{ewqjnqb vdsrjhdjwoeie j _bods bsqê bsqwrqrwjaj {eds e qwçidqb oenqjwê oei j {jwqdod{jàïe abadfbwbnqbs jqewbs( qjnqe aj _bowbqjwdj oeie ab erqwes ab{jwqjibnqes aeidndsqäwde.

Nj bsfbwj aj _bods( es fhr}es ae qwçidqb ab {wecbqes vjwdji oenfewib jnjqrwbj aes dnsqwribnqes ab b}boràïe( ijs( bi `bwjh( eoewwb j jgbwqrwj ab{we`wjij ne _doenv( oei j {rghdojàïe ae aeoribnqe ab wbfbwãnodj( j {ewqjwdjwbhjqdvj ë oenqwj{jwqdaj ae {we{enbnqb( ojse sb j{hdzrb( b j ibnàïe ë Hbd ab

Adwbqwdbs Ewàjibnqêwdjs vd`bnqb {jwj e jne bi zrbsqïe. Js {we{esqjs sïewbobgdajs vdj _doenv( mê ri {bwdeae ab mjgdhdqjàïe b erqwe ab sbhbàïe bi zrbjs {we{esqjs sïe jnjhdsjajs {bhjs êwbjs ab oei{bqãnodj.



1:

J{ÿs e {weobsse ab sbhbàïe( js êwbjs qäondojs jnjhdsji es {wecbqes(bhjgewji wboeibnajàòbs( {jwbobwbs qäondoes( neqjs qäondojs b srgibqbi ewbsrhqjae aj jnêhdsb ë j{wevjàïe ae adwbqew ae ab{jwqjibnqe er oeewabnjaew)`bwjh( {wevdabnodjnae j sb`rdw e bnojidnmjibnqe ë Oeewabnjàïe @bwjh abJoei{jnmjibnqe aj B}boràïe ab [wecbqes ab Dnohrsïe _eodjh -O@J[$.

J O@J[ jnjhdsj e {weobsse( fewijhdj e bnzrjawjibnqe ewàjibnqêwde(abs{jomj e {weobsse crnqe ës adwbqewdjs b bsqjs e bnojidnmji je @jgdnbqb aj_bods {jwj srgibqbw sbr {jwbobw ë jnrãnodj ae _bowbqêwde. Ae `jgdnbqb( e{weobsse sb`rb {jwj j _rgsbowbqjwdj ab [hjnbcjibnqe( Ewàjibnqe bJaidndsqwjàïe -_{ej$ {jwj js adhd`ãnodjs jaidndsqwjqdvjs ab srjwbs{ensjgdhdajab. Ab{eds adsse( ä dnads{bnsêvbh j bidssïe ab {jwbobwfjvewêvbh aj Oensrhqewdj Crwéadoj -Oencrw$ {jwj j obhbgwjàïe ae dnsqwribnqe-oenvãnde er qbwie ab {jwobwdj$ b j bfbqdvjàïe aj qwjnsfbwãnodj vehrnqêwdj ajRndïe.

Bigewj nïe oensqbi ne ew`jne`wjij efdodjh aj _bods( e _bwvdàe ab

Aeoribnqjàïe b e _bwvdàe ab Jqbnadibnqe je Odajaïe oehjgewji oei esqwjgjhmes aj _bowbqjwdj. E {wdibdwe jr}dhdj es Ab{jwqjibnqes ne ieibnqe abwbjhdjw j dnsqwràïe {weobssrjh -jgwb e {weobsse ab qeaj j abijnajbnojidnmjaj ë _bods$< wbobgb b abs{jomj {weobsses( wb`dsqwjnae bssb qwçidqbne _dsqbij [wÿqen< b {jwqdod{j nj wbajàïe ab ibiewjnaes b eféodesoewwbs{enabnqbs j bssj qwjidqjàïe ab aeoribnqes. E sb`rnae {wbsqjdnfewijàòbs jes rsrêwdes b oehjgewjaewbs aj _bods b wbjhdj oenqjqes {jwj ejoei{jnmjibnqe ab {bnaãnodjs -IOQD( 7;:;$.

Ew`jne`wjij aj _bods

_bowbqjwdj ab Odãnodj bQbonehe`dj {jwj Dnohrsïe

_eodjh -_bods$

Ab{jwqjibnqe ab JàòbsWb`denjds {jwj Dnohrsïe

_eodjh -Abjwb$

Ab{jwqjibnqe ab[e{rhjwdjàïe b Adfrsïe aj

Odãnodj b Qbonehe`dj

-Ab{ad$

Oeewabnjàïe)@bwjh abJoei{jnmjibnqe aj

B}boràïe ab [wecbqes abDnohrsïe _eodjh -O@J[$

Oeewabnjàïe)@bwjh ab[bszrdsj b

Absbnvehvdibnqe aj_b`rwjnàj Jhdibnqjw b

Nrqwdodenjh -O@_J$

@jgdnbqb -@jg$

_bwvdàe ab

Aeoribnqjàïe

_bwvdàe ab Jqbnadibnqe je

Odajaïe



17

ERQWE_ [JWQDOD[JNQB_ AE IOQD B _RJ_ DNORIGÃNODJ_

FHR]E@WJIJ GÊ_DOE [JWJ QWJIDQJÀÏE AB RI [WECBQE NJ _BOD_

_bwvdàe ab [weqeoehe@bwjh

‧Fewijhdj j jgbwqrwj ab {weobsse

_rgsbowbqjwdj ab[hjnbcjibnqe(Ewàjibnqe bJaidndsqwjàïe -_{ej$

‧↗Advdsïe ab Oenvãndes -AOEN$3

‧Jnjhdsj e owbabnodjibnqe aj rndajab {we{enbnqb ne _doenv<‧Jqrjhdj js obwqdaòbs aj bnqdajab {we{enbnqb b oenfbwb j aeoribnqjàïe<

‧Bi{bnmj e wborwse ewàjibnqêwde<‧Bhjgewj j idnrqj ae oenvãnde b bnojidnmj ë Oencrw<

‧Bnvdj e oenvãnde {ew b)ijdh ë rndajab {we{enbnqb {jwj jssdnjqrwj<‧Bnojidnmj e oenvãnde {jwj j jssdnjqrwj ajs jrqewdajabs oei{bqbnqbs<

‧_ehdodqj j {rghdojàïe ae oenvãnde ne Adêwde Efdodjh aj Rndïe -AER$<‧Wbjhdj e {j`jibnqe oenfewib owene`wjij ab absbigehse<

‧Wbjhdj e joei{jnmjibnqe fdnjnobdwe ae oenvãnde.

‧↗Advdsïe ab Ewàjibnqe b Fdnjnàjs -Adef$‧ Bfbqrj j jnêhdsb fdnjnobdwj b bidssïe ab neqj ab owäadqe( bi ojse ab qbwie ab

oee{bwjàïe.

Oeewabnjàïe @bwjh abWborwses He`ésqdoes-O@WH$

‧↗ Oeewabnjàïe ab He`ésqdoj b B}boràïe -Oeb}$

‧Vbwdfdoj j oenfewidajab aj b}boràïe ajs jqdvdajabs wbhjqdvjs ëjzrdsdàïe ab gbns b oenqwjqjàïe ab sbwvdàes( b}boràïe ewàjibnqêwdjb fdnjnobdwj( hdodqjàòbs b oenqwjqes( bnqwb erqwjs jqwdgrdàòbs njbsfbwj aj Jaidndsqwjàïe Obnqwjh ae Idndsqäwde.

Oensrhqewdj Crwéadoj-Oencrw$

‧Wbjhdj j jnêhdsb crwéadoj( {we{òb jabzrjàòbs( ojse nbobssêwdjs( b jrqewdj joenqdnrdajab ae {hbdqe( absab zrb js wboeibnajàòbs sbcji jqbnadajs.

@jgdnbqb ae Idndsqwe‧Idndsqwe jssdnj oenvãnde( zrjnae sb qwjqj ab bnqdajabs {wdvjajs( b e

abvehvb ë _{ej

_dsqbij [wÿqen ‧_dsqbij dnfewijqdjae {jwj e hjnàjibnqe ab dnfewijàòbs aeoribnqjds.



1?

[WECBQE GÊ_DOE B QBWIE AB WBFBWÃNODJ AE [WE[ENBNQB

J wbfbwãnodj je {wecbqe gêsdoe b je qbwie ab wbfbwãnodj j{jwbobi birij ibsij jgj bnqwb es jnb}es zrb sïe dnohréaes ne _doenv -oenfewib fd`rwjj sb`rdw$. E qbwie ab wbfbwãnodj ad wbs{bdqe j {we{esqjs zrb nïe dnohrbi jwbjhdjàïe ab egwjs. Cê e {wecbqe gêsdoe ad wbs{bdqe ëzrbhjs {we{esqjs zrb js

dnohrbi. J _bods wbzrbw oÿ{dj bi {j{bh abssj aeoribnqjàïe( oei wrgwdoj biqeajs js {ê`dnjs.

Oenfewib oensqj ne Oj{éqrhe DV aj [ewqjwdj Dnqbwidndsqbwdjh 2;0 ( ‘nesoenvãndes( e {wecbqe gêsdoe er e qbwie ab wbfbwãnodj abvbwê sbw j{wbsbnqjaejnqbs aj obhbgwjàïe ae dnsqwribnqe( sbnae fjorhqjae je oenobabnqb b}d`d)heab{eds( absab zrb jnqbs aj hdgbwjàïe aj {wdibdwj {jwobhj aes wborwses ’.Jiges es aeoribnqes {eabwïe sbw ads{bnsjaes ne ojse ab {jawendjàïe aeegcbqe( j owdqäwde aj jrqewdajab oei{bqbnqb ae oenobabnqb( bi abs{jomefrnajibnqjae.

E {hjne ab qwjgjhme {eabwê sbw jhqbwjae j{ÿs j {rghdojàïe ae oenvãndesb mervbw j nbobssdajab ab jhqbwjàïe ae {wecbqe gêsdoe er ae qbwie ab

wbfbwãnodj. Nbssb ojse( abvbwïe sbw wbjhdjajs jhqbwjàòbs nes owene`wjijsfésdoes b ab absbigehse. [jwj wbad`dw bssbs aeoribnqes( e {we{enbnqb abvbsb`rdw e weqbdwe {wä)bsqjgbhbodae nes aeoribnqes ab wbfbwãnodj ae oenobabnqb(sb`rnae es wbzrdsdqes bs{boéfdoes ab ojaj {we`wjij.





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Hb`jhdajab

Di{bssejhdajab

Iewjhdajab

[rghdodajab

Bfdodãnodj

DDD. Joei{jnmjibnqe b fdsojhdjàïe

WB_[EN_JGDHDAJAB_ AE [WE[ENBNQB%OENVBNBNQB

E jwqdè ?0 aj Oensqdqrdàïe Fbabwjh ae Gwjsdhä oensdabwjae j bssãnodj ae oencrnqe ab {wdnoé{deszrb abvbi newqbjw es jqes aj jaidndsqwjàïe{óghdoj. [ew bssj wjïe( es {we{enbnqbs( {jwj sbqewnjwbi b {bwijnbobwbi oenvbnbnqbs( abvbiegsbwvê)he bi qeajs js bqj{js ab wbjhdjàïe aj{jwobwdj oei j _bods%IOQD.

J oeibàjw {bhj bhjgewjàïe ae {wecbqe( zrbabvb sb`rdw js wb`wjs bsqjgbhbodajs( oei j dnohrsïe

jorwjaj aes ajaes ne _doenv( bvbnqrjh{wbbnomdibnqe ab fewirhêwdes( wbajàïe b bnvde ajoewwbs{enaãnodj b dnqbwheoràïe zrb sbwê ijnqdajoei es {wefdssdenjds aj _bowbqjwdj arwjnqb j vdajóqdh ae {wecbqe. Bsqb( {ew srj vb( ä qjigäi ri{weobsse jaidndsqwjqdve( nribwjae( dnab}jae bisdsqbij ab joei{jnmjibnqe b jvjhdjàïe( srcbdqe j ibojndsies ab oenqwehb ajjaidndsqwjàïe {óghdoj.

Js ohêrsrhjs zrb bnrnodji js wbs{ensjgdhdajabs ae {we{enbnqb( zrb( j

{jwqdw aj jssdnjqrwj ae aeoribnqe( qewnj)sb oenvbnbnqb( vjwdji ab joewae oei ednsqwribnqe ab b}boràïe. Bi `bwjh( bssjs ohêrsrhjs omjiji j jqbnàïe {jwj esjs{boqes {bhes zrjds j dnsqdqrdàïe {jwobdwj qewnj)sb wbs{ensêvbh3 b}borqjw e egcbqe{joqrjae< ijnqbw e oenobabnqb dnfewijae segwb j sdqrjàïe fdnjnobdwj b qäondoj neaboewwbw ajs jqdvdajabs< bhjw {jwj zrb mjcj {wegdajab( wb`dsqwes b aeoribnqesewd`dnjds zrb oei{wevbi js abs{bsjs wbjhdjajs( dnohrsdvb e ab{ÿsdqe aboenqwj{jwqdajs( sb mervbw< egsbwvjw e zrb abqbwidnj j hbd {jwj j obhbgwjàïe aboenqwjqes b hdodqjàòbs< qewnjw {óghdoe es jqes wbhjodenjaes je {wecbqe< ori{wdw es{wjes bsqjgbhbodaes< wbs{enabw ës sehdodqjàòbs b oeirndojaes ae oenobabnqb(

bnqwb erqwjs. E dnsqwribnqe ab b}boràïe ‟ oenvãnde( qbwie ab oee{bwjàïe( qbwieab {jwobwdj er oenqwjqe ab wb{jssb ‟ zrb ä jssdnjae newqbdj js wbs{ensjgdhdajabsab jigjs js {jwqbs( abvbnae sbw oensrhqjae( egsbwvjae( odqjae sbi{wb zrbjh`rij aóvdaj {wbodsb sbw bsohjwbodaj.

WB_[EN_JGDHDAJAB_ AJ DN_QDQRDÀÏE FDNJNODJAEWJ AE [WECBQE

E jwqdè ?7 aj Oensqdqrdàïe sbwvb oeie bigjsjibnqe {jwj ewdbnqjw es abvbwbs badwbdqes ae oenvbnbnqb b newqbdj js jqdvdajabs ab oenqwehb ae oenobabnqb( wbjhdjajsbi ri Bsqjae Abieowêqdoe ab Adwbdqe. Ne Oj{éqrhe D ae Qéqrhe V aj [ewqjwdjDnqbwidndsqbwdjh 2;0 bnoenqwj)sb j absowdàïe {ewibnewdjaj ab oeie sb aê j








12

b}boràïe ae oenvãnde( zrb abvbwê sbw joei{jnmjaj b fdsojhdjaj ab fewij j`jwjnqdw j wb`rhjwdajab aes jqes {wjqdojaes b j {hbnj b}boràïe ae egcbqe(wbs{enabnae e oenvbnbnqb {bhes ajnes ojrsjaes j qbwobdwes( aboewwbnqbs ab orh{jer aehe nj b}boràïe ae ibsie.

Fjbi {jwqb ajs wbs{ensjgdhdajabs aj dnsqdqrdàïe fdnjnodjaewj ae {wecbqe3qwjnsfbwdw es wborwses {wbvdsqes ne dnsqwribnqe ab b}boràïe( oenfewib e owene`wjijab absbigehse bsqjgbhbodae< b}bwobw oenqwehb b fdsojhdjàïe< jnjhdsjw( b}jidnjw bj{wevjw -er nïe$ js {wbsqjàòbs ab oenqjs wbfbwbnqbs ë j{hdojàïe aes wborwsesjheojaes nj fewij aj hb`dshjàïe bi vdèw< abodadw segwb {wewwe`jàòbs< jssridw erqwjnsfbwdw j wbs{ensjgdhdajab {bhj b}boràïe ae {wecbqe< {jwqdod{jw ajs bqj{jsdnbwbnqbs jes {weobsses ab oenqwehb dnqbwne b b}qbwne( bnqwb erqwjs {wbwwe`jqdvjs abdnqbwvbnàïe zrb oensqji( {ew bsowdqe( ne qd{e ab aeoribnqe zrb obhbgwj e joewae.

Oenqwehb dnqbwne b b}qbwne adfbwbnodji)sb {bhj njqrwbj ab zrbi es b}bwob. Eoenqwehb dnqbwne ä wbjhdjae ‘{bhj ibsij rndajab jaidndsqwjqdvj zrb {wjqdoer e jqeer {ew ÿw`ïe bs{boéfdoe dnsqdqréae {jwj fdns ab oenqwehb abnqwe ae ibsie [eabw’

-I[E@( 7;;=$. E oenqwehb b}qbwne ä jzrbhb b}bwodae segwb e [eabw B}borqdve {ewÿw`ïes jhmbdes j srj bsqwrqrwj -qjnqe {bhe [eabw Hb`dshjqdve zrjnqe {bhe [eabwCradodêwde$.

Nj bsfbwj ab oenqwehb dnqbwne( oenfewib ibnodenjae nj {ê`dnj 17( b}dsqbivêwdes jqewbs zrb {jwqdod{ji abssb {weobsse. Ne ojse aes oenvãndes( b}dsqb riwbs{ensêvbh qäondoe -`bsqew%fdsojh ae oenvãnde$ absd`njae {jwj joei{jnmjw e{wecbqe< ne ojse ab qbwie ab {jwobwdj( oei{bqb j rij oeidssïe fjbw bssbjoei{jnmjibnqe. Jnêhdsb aes wbhjqÿwdes qäondoes b fdnjnobdwes ae oenvbnbnqb<vdsdqjs qäondojs jes {wecbqes {jwj vbwdfdojw j b}boràïe ae {hjne ab qwjgjhme bori{wdibnqe ae egcbqe oenqwjqjae b bhjgewjàïe ab {jwbobwbs qäondoes qjigäifjbi {jwqb aes {weobadibnqes ab joei{jnmjibnqe b jvjhdjàïe ab {wecbqes nj_bods%IOQD. Jdnaj nj bsfbwj ae oenqwehb dnqbwne( bnoenqwj)sb j Oenqwehjaewdj)@bwjhaj Rndïe -O@R$( oeie ÿw`ïe iê}die abssj frnàïe( zrb jqrj nj fdsojhdjàïe aes{wecbqes j{edjaes. Cê e Qwdgrnjh ab Oenqjs aj Rndïe -QOR$ b}bwob e oenqwehb b}qbwneb abvb sbw ‘{weveojae’ j sb ijndfbsqjw .

JOEI[JNMJIBNQE B FD_OJHDSJÀÏE3 NEVJ_ FRNODENJHDAJAB_ NE _DOENV

J {jwqdw ab cjnbdwe ab 7;:7( zrjnae bnqwj bi vdèw j [ewqjwdj Dnqbwidndsqbwdjh2;0( oeibàji j sbw rqdhdjajs nevjs frnodenjhdajabs ae [ewqjh ab Oenvãndes(di{hbibnqjajs oei j jnrãnodj aj Oeidssïe @bsqewj ae _doenv. Bnqwb jsnevdajabs( absqjoji)sb js irajnàjs ne iÿarhe ab joei{jnmjibnqe bfdsojhdjàïe.

Oenfewib sb vã nj jgj wbfbwbnqb j joei{jnmjibnqe b fdsojhdjàïe( dnohréaj jsb`rdw( e _doenv bs{bhmjwê e ojajsqwe ab fdsojds b sr{bwvdsewbs aes oenvãndes(jqdvdajab zrb qjigäi {eabwê sbw abhb`jaj j qbwobdwes( oenfewib ibnodenjae neJwqdè 60 aj [ewqjwdj 2;0.








16

Es j`bnqbs zrb fdbwbi {jwqb ae odohe ab qwjnsfbwãnodj ab wborwses sïewbs{ensêvbds( {jwj qeaes es bfbdqes( {bhes jqes zrb {wjqdojwbi ne joei{jnmjibnqeb fdsojhdjàïe aj b}boràïe ae oenvãnde. Mjvbwê ne sdsqbij j oÿ{dj ad`dqjhdjaj aj[ewqjwdj zrb es absd`ner {jwj j frnàïe zrb vdbwbi j b}bwobw( j zrb oenvãndes bsqïevdnorhjaes b srj dabnqdfdojàïe sbwê fjodhdqjaj oei j nevj dnqbwfjob ae sdsqbij3

Js jgjs ads{esqjs jodij sïe rqdhdjajs {bhe oenobabnqb zrb b}bwob j{wbwwe`jqdvj ab ojajsqwjw fdsojds( sr{bwvdsewbs b qbwobdwes( gbi oeie jhqbwjw jsdqrjàïe abssbs {wefdssdenjds {jwj jqdve er dnjqdve.

[jwj e {we{enbnqb( bssb bs{jàe ab dnqbwjàïe qewnj)sb ab vdsdqj {bwdÿadoj begwd`jqÿwdj zrjnae bhb sb qewnjw oenvbnbnqb( {eds qeaj j oeirndojàïe sbwê fbdqj(wb`dsqwjaj b jhradaj j {jwqdw ae zrb oensqjw ne sdsqbij. Ä di{ewqjnqb zrb eoenvbnbnqb sjdgj zrbi ä e fdsojh( sr{bwvdsew er qäondoe ab qbwobdwe zrb dwêjoei{jnmjw e sbr oenvãnde. J dnqbwheoràïe oei bssb {wefdssdenjh bnvehvbwê3



10

# Js sehdodqjàòbs ab ghezrbde eoewwbi seibnqb {jwj oenvãndes( {eds ne ojse ae oenqwjqe abwb{jssb e wborwse cê ä ghezrbjae b hdgbwjae ë ibadaj bi zrb ä b}borqjae.

Qeajs bssjs nevjs frnodenjhdajabs `jwjnqdwïe ri oenqwehb ijdew ajs jàòbs aeoenvbnbnqb b ae oenobabnqb3 Bds ri b}bi{he ab oeie js ibnsj`bns fdojiwb`dsqwjajs ne sdsqbij3

Oei e wb`dsqwe ab qeae e mdsqÿwdoe aj oewwbs{enaãnodj(wbfbwbnqb je joei{jnmjibnqe ae oenvãnde( qweojaj bnqwbjs {jwqbs.

QWEOJ ABIBN_J@BN_

Zrjnae mervbw zrjdszrbw dwwb`rhjwdajabs aboewwbnqbs aerse aes wborwses er erqwjs {bnaãnodjs ab ewabifdnjnobdwj( qäondoj er hb`jh.

WB_[E_QJ Ë_EHDODQJÀÏE AB

B_OHJWBODIBNQE_

Dnohrsïe ab wbhjqÿwdes qäondoes( fdnjnobdwes er hb`jds {jwjfrqrwjs jnêhdsbs ne joei{jnmjibnqe

BNVDE ABWBHJQßWDE_ ABJOEI[JNMJIBNQE

Jsseodjajs j ri abqbwidnjae oenvãnde%oenqwjqe abwb{jssb( {wbvdsqjs nes {weobadibnqes ab joei{jnmjibnqeb fdsojhdjàïe.

J@BNAJIBNQE ABVD_QEWDJ_

Zrjdszrbw dwwb`rhjwdajabs aboewwbnqbs ae rse aes wborwseser erqwjs {bnaãnodjs ab ewabi fdnjnobdwj( qäondoj er hb`jh.

NEQDFDOJÀÏE ABDWWB@RHJWDAJAB_

_ehdodqjàòbs ab ghezrbde zrjnae ajs dwwb`rhjwdajabsaboewwbnqbs ae rse aes wborwses er erqwjs {bnaãnodjs abewabi fdnjnobdwj( qäondoj er hb`jh( srs{bnabnae jhdgbwjàïe ab wborwses b e absghezrbde zrjnae sehdodqjae#

GHEZRBDE_ BAB_GHEZRBDE_ AJ

B]BORÀÏEFDNJNOBDWJ AE

OENVÃNDE



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BNOBWWJIBNQE AE [WECBQE

J fewij ab b}qdnàïe njqrwjh aes oenvãndes b erqwes jcrsqbs sbwê j oenohrsïe ab sbr egcbqe abnqwe ae {wje {joqrjae. Erqwj fewij ab fdnjhdjàïe ä j wbsodsïe(

zrb eoewwb zrjnae rij ajs {jwqbs abd}j ab ori{wdw oei es oei{weidssesbsqd{rhjaes. Ojse e {wecbqe gêsdoe er e qbwie ab wbfbwãnodj nïe sbcj bnqwb`rb ne{wje bsqjgbhbodae er wbobgj {jwbobw oenqwêwde ë srj j{wevjàïe( nïe sb {weobabwê ëobhbgwjàïe ab oenvãnde. Zrjnae e oenobabnqb neqdfdojw e oenvbnbnqb ab zrb jj{hdojàïe aes wborwses bnoenqwj)sb dwwb`rhjw b bsqb nïe j{wbsbnqjw wjòbs zrb crsqdfdzrbi j sr{esqj dwwb`rhjwdajab b {bwijnbobw j{ÿs e {wje ab ?; -qwdnqj$ adjssbi abvehvbw es wborwses( e oenobabnqb {eabwê bnojidnmjw abnónodj je Qwdgrnjhab Oenqjs aj Rndïe.

Oenfewib oensqj ne Oj{éqrhe DD aj [ewqjwdj Dnqbwidndsqbwdjh 2;0( zrjnae aj

oenohrsïe( abnónodj( wbsodsïe er b}qdnàïe ae oenvãnde( joewae er jcrsqb( es sjhaesfdnjnobdwes wbijnbsobnqbs( dnohrsdvb es {wevbndbnqbs ajs wbobdqjs egqdajs ajsj{hdojàòbs fdnjnobdwjs wbjhdjajs( sbwïe abvehvdaes ë bnqdajab er ÿw`ïe wb{jssjaewaes wborwses( ne {wje di{wewwe`êvbh ab ?; -qwdnqj$ adjs ae bvbnqe( seg {bnj ajdibadjqj dnsqjrwjàïe ab qeijaj ab oenqjs bs{bodjh ae wbs{ensêvbh( {wevdabnodjaj{bhj jrqewdajab oei{bqbnqb ae ÿw`ïe er bnqdajab qdqrhjw aes wborwses.

[WB_QJÀÏE AB OENQJ_

Qeae ÿw`ïe er bnqdajab zrb wbobgbw wborwses oenfewib e zrb bsqêbsqjgbhbodae nj [ewqjwdj 2;0 bsqjwê srcbdqe j {wbsqjw oenqjs ab srj j{hdojàïe. Eoenvbnbnqb qbi jqä 6; -sbssbnqj$ adjs j{ÿs e bnobwwjibnqe aj vd`ãnodj -{wje zrbabvb oensqjw ne oenvãnde$ er j oenohrsïe aj b}boràïe ae egcbqe( {jwj {wbsqjwoenqjs ab zrb es wborwses fewji rsjaes ab fewij bsqwdqjibnqb fdbh je zrb fed{joqrjae( vjhbnae e zrb eoewwbw {wdibdwe.

Zrjnae j {wbsqjàïe ab oenqjs nïe few bnojidnmjaj ne {wje bsqjgbhbodae neoenvãnde( e oenobabnqb bsqjgbhbobwê e {wje iê}die ab ?; -qwdnqj$ adjs {jwj srj

j{wbsbnqjàïe( er wboehmdibnqe aes wborwses( dnohréaes es wbnadibnqes aj j{hdojàïene ibwojae fdnjnobdwe( jqrjhdjaes ienbqjwdjibnqb b jowbsodaes ab crwes ab iewj(nj fewij aj hbd.

_b( je qäwidne ae {wje bsqjgbhbodae( e oenvbnbnqb nïe j{wbsbnqjw j{wbsqjàïe ab oenqjs nbi abvehvbw es wborwses( e oenobabnqb wb`dsqwjwê jdnjadi{hãnodj ne _doenv {ew eidssïe ae abvbw ab {wbsqjw oenqjs b oeirndojwê e fjqeje ÿw`ïe ab oenqjgdhdajab jnjhéqdoj j zrb bsqdvbw vdnorhjae( {jwj fdns ab dnsqjrwjàïeab qeijaj ab oenqjs bs{bodjh b jaeàïe ab erqwjs ibadajs {jwj j wb{jwjàïe ae ajneje bwêwde( seg {bnj ab wbs{ensjgdhdjàïe sehdaêwdj.






14

Ijdew abqjhmjibnqe segwb e zrb ä b}d`dae nj {wbsqjàïe ab oenqjs bsqê ads{enévbh neOj{éqrhe VD aj [ewqjwdj Dnqbwidndsqbwdjh 2;0.

‧ Aeoribnqes b dnfewijàòbs j{wbsbnqjaes {bhe oenvbnbnqb ne _doenv.

‧ Wbhjqÿwde ab ori{wdibnqe ae egcbqe.

‧ Neqjs b oei{wevjnqbs fdsojds( zrjnqe jes sb`rdnqbs js{boqes3 ajqj aeaeoribnqe( oei{jqdgdhdajab bnqwb e bidssew b es {j`jibnqes wb`dsqwjaesne _doenv( vjhew( j{esdàïe ab ajaes ae oenvbnbnqb( {we`wjij b nóibwe aeoenvãnde.

‧ Wbhjqÿwde ab {wbsqjàïe ab oenqjs j{wevjae b wb`dsqwjae ne _doenv {bheoenvbnbnqb.

‧ Abohjwjàïe ab wbjhdjàïe aes egcbqdves j zrb sb {we{rnmj e dnsqwribnqe.

‧ Wbhjàïe ab gbns jazrdwdaes( {weardaes er oensqwréaes( zrjnae few e ojse.

‧ Wbhjàïe ab qwbdnjaes er oj{jodqjaes( zrjnae few e ojse.

‧ Wbhjàïe aes sbwvdàes {wbsqjaes( zrjnae few e ojse.

‧ Oei{wevjnqb ab wboehmdibnqe ae sjhae ab wborwses( zrjnae mervbw.

E zrb abvb oensqjwnj {wbsqjàïe aboenqjs

W







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Oenobabnqb3 ÿw`ïe er bnqdajab aj jaidndsqwjàïe {óghdoj fbabwjh adwbqj er dnadwbqj(wbs{ensêvbh {bhj qwjnsfbwãnodj ab wborwses fdnjnobdwes er {bhj absobnqwjhdjàïe aesowäadqes ewàjibnqêwdes absqdnjaes ë b}boràïe ae egcbqe ae oenvãnde.

Oenvbnbnqb3 ÿw`ïe er bnqdajab aj jaidndsqwjàïe {óghdoj adwbqj er dnadwbqj( ab

zrjhzrbw bsfbwj ab èvbwne( oensÿwode {óghdoe er bnqdajab {wdvjaj sbi fdns hrowjqdves(oei j zrjh j jaidndsqwjàïe {óghdoj fbabwjh {joqrj j b}boràïe ab {we`wjijs( {wecbqesb jqdvdajabs ab dnqbwbssb wboé{weoe< qjigäi bnqbnadae oeie oenqwjqjae ne çigdqe aeOenqwjqe ab Wb{jssb.

Oenqwj{jwqdaj3 {jwobhj ab oehjgewjàïe fdnjnobdwj ae oenvbnbnqb {jwj j b}boràïe aeegcbqe ae oenvãnde. J oenqwj{jwqdaj( j sbw j{ewqjaj {bhe oenvbnbnqb( sbwê ojhorhjajoenfewib es {bwobnqrjds b js oenadàòbs bsqjgbhbodajs nj hbd fbabwjh jnrjh abadwbqwdbs ewàjibnqêwdjs. _bwê ojhorhjaj segwb e vjhew qeqjh ae egcbqe b {eabwê sbwjqbnadaj {ew ibde ab wborwses fdnjnobdwes b ab gbns er sbwvdàes( sb boeneidojibnqb

ibnsrwêvbds.Oenqwjqjnqb3 ÿw`ïe er bnqdajab aj jaidndsqwjàïe {óghdoj adwbqj er dnadwbqj aj Rndïezrb {joqrj j b}boràïe ab {we`wjij( {wecbqe( jqdvdajab er bvbnqe( {ew dnqbwiäade abdnsqdqrdàïe fdnjnobdwj fbabwjh -ijnajqêwdj$ ibadjnqb j obhbgwjàïe ab oenqwjqe abwb{jssb.

Oenqwjqjae3 ÿw`ïe er j bnqdajab aj jaidndsqwjàïe {óghdoj adwbqj b dnadwbqj( abzrjhzrbw bsfbwj ab èvbwne( gbi oeie bnqdajab sbi fdns hrowjqdves( oei j zrjh jjaidndsqwjàïe fbabwjh {joqrj j b}boràïe ab oenqwjqe ab wb{jssb.

Oensÿwode {óghdoe3 {bssej crwéadoj fewijaj b}ohrsdvjibnqb {ew bnqbs aj Fbabwjàïe(nj fewij aj Hbd n³ ::.:;0( ab 6 ab jgwdh ab 7;;2.

B}borqew%fewnbobaew3 {bssej fésdoj er crwéadoj ab adwbdqe {óghdoe er {wdvjae(wbs{ensêvbh {bhj b}boràïe ab egwj er fewnbodibnqe ab gbi er sbwvdàe( nes qbwies ajHbd n³ =.666( ab :44?( b abijds newijs {bwqdnbnqbs ë ijqäwdj( j {jwqdw ab oenqwjqe abb}boràïe er fewnbodibnqe fdwijae oei ÿw`ïe er bnqdajab aj jaidndsqwjàïe {óghdojadwbqj er dnadwbqj( ab zrjhzrbw bsfbwj ab èvbwne( oensÿwode {óghdoe er bnqdajab{wdvjaj sbi fdns hrowjqdves.

Dnqbwvbndbnqb3 ÿw`ïe er bnqdajab zrb {jwqdod{j ae oenvãnde ajnae srj jnrãnodj erjssridnae egwd`jàòbs adfbwbnqbs ajzrbhjs jssridajs {bhe oenvbnbnqb b {bhe

b}borqew. Ä e{odenjh( {eab sbw {bssej fésdoj er rij Rndajab%ßw`ïe.Neqj qäondoj3 dnsqwribnqe {jwj bsohjwbobw er ewdbnqjw.

Egcbqe3 {wearqe ab oenvãnde( oenqwjqe ab wb{jssb er qbwie ab {jwobwdj( egsbwvjaes e{we`wjij ab qwjgjhme b js srjs fdnjhdajabs.

ßw`ïes ab oenqwehb3 dnsqdqrdàòbs vdnorhjajs jes [eabwbs B}borqdve b Hb`dshjqdve ajRndïe( aes bsqjaes( ae Adsqwdqe Fbabwjh b aes irndoé{des( zrb {essrbi absd`njàïeoensqdqrodenjh {jwj ewdbnqjw( jradqjw( fdsojhdjw b joei{jnmjw j b}boràïe aes{we`wjijs( {wecbqes b jqdvdajabs ab èvbwne nes js{boqes ab hb`jhdajab(boeneidodajab b bfdodãnodj.



2:

[jawendjàïe3 bsqjgbhbodibnqe ab owdqäwdes b dnadojaewbs j sbwbi sb`rdaes nesoenvãndes oei e ibsie egcbqe( abfdndaes {bhe oenobabnqb( bs{bodjhibnqb zrjnqe ësojwjoqbwésqdojs ae egcbqe b je sbr orsqe.

[jwbobw qäondoe3 {jwbobw {wbhdidnjw er oenohrsdve segwb ri abqbwidnjae {wecbqe.

[hjne ab qwjgjhme3 {jwqb dnqb`wjnqb ae oenvãnde zrb absowbvb e oenqbóae j{wevjaeaj {we{esqj b zrb sbwê egcbqe ae j{ede fdnjnobdwe( qewnjnae)sb e aeoribnqe gjsb{jwj j b}boràïe( `bsqïe aes wborwses b joei{jnmjibnqe ae {wecbqe.

[ehéqdoj {óghdoj3 oencrnqe ab jàòbs oehbqdvjs vehqjajs {jwj j `jwjnqdj aes adwbdqesseodjds( oenfd`rwjnae ri oei{weidsse {óghdoe zrb vdsj ajw oenqj ab abqbwidnjajabijnaj bi advbwsjs êwbjs. B}{wbssj j qwjnsfewijàïe ajzrdhe zrb ä ae çigdqe{wdvjae bi jàòbs oehbqdvjs ne bs{jàe {óghdoe.

[wecbqe gêsdoe3 oencrnqe ab bhbibnqes nbobssêwdes b srfdodbnqbs( oei névbh ab{wbodsïe jabzrjae( {jwj ojwjoqbwdjw j egwj er sbwvdàe( er oei{hb}e ab egwjs ersbwvdàes( bhjgewjae oei gjsb njs dnadojàòbs aes bsqraes qäondoes {wbhdidnjwbs zrbjssb`rwbi j vdjgdhdajab qäondoj b e jabzrjae qwjqjibnqe ae di{joqe jigdbnqjh aebi{wbbnadibnqe b zrb {essdgdhdqb j jvjhdjàïe ae orsqe aj egwj er sbwvdàe abbn`bnmjwdj b j abfdndàïe aes iäqeaes b ae {wje ab b}boràïe<

[we{enbnqb3 ÿw`ïe er bnqdajab {óghdoj er {wdvjaj sbi fdns hrowjqdves owbabnodjajzrb ijndfbsqb( {ew ibde ab {we{esqj ab qwjgjhme( dnqbwbssb bi fdwijw dnsqwribnqewb`rhjae {bhj [ewqjwdj Dnqbwidndsqbwdjh ne 2;0.

Wboeibnajàïe3 jgwjn`b jcrsqbs b jabzrjàòbs ab joewae oei j hb`dshjàïe vd`bnqb be bnzrjawjibnqe oei es {we`wjijs b jàòbs ae [[J.

Wbs{ensêvbh {bhe {we{enbnqb3 {bssej fésdoj zrb wbs{enab {bhe ÿw`ïe er bnqdajab{wdvjaj sbi fdns hrowjqdves( nbssb ojse( e adwd`bnqb iê}die.

Wbsrie qäondoe3 {wä)jnêhdsb ab {wecbqes {jwj fdns ab bnzrjawjibnqe njs adwbqwdbsaj _bods.

Wb{wbsbnqjnqb ae {we{enbnqb3 {bssej fésdoj zrb wbs{enab {bhe ÿw`ïe er bnqdajab{wdvjaj sbi fdns hrowjqdves( ne sdsqbij.

Qbwie ab wbfbwãnodj3 aeoribnqe j{wbsbnqjae zrjnae e egcbqe ae oenvãnde( oenqwjqeab wb{jssb er qbwie ab oee{bwjàïe bnvehvbw jzrdsdàïe ab gbns er {wbsqjàïe absbwvdàes( zrb abvbwê oenqbw bhbibnqes oj{jbs ab {we{dodjw j jvjhdjàïe ae orsqe {bhjJaidndsqwjàïe( adjnqb ab ewàjibnqe abqjhmjae( oensdabwjnae es {wbàes {wjqdojaes neibwojae aj wb`dïe enab sbwê b}borqjae e egcbqe( j abfdndàïe aes iäqeaes b e {wje

ab b}boràïe ae egcbqe.

Qbwie jadqdve3 dnsqwribnqe zrb qbnmj {ew egcbqdve j ieadfdojàïe ae oenvãnde cêobhbgwjae( vbajaj j jhqbwjàïe ae egcbqe j{wevjae.

Qwjnsfbwãnodjs oensqdqrodenjds3 {jwobhjs ajs wbobdqjs fbabwjds jwwbojajajs {bhjRndïe b wb{jssjajs jes Bsqjaes( je Adsqwdqe Fbabwjh b jes Irndoé{des. Ojgb jeQbserwe Njodenjh( bi ori{wdibnqe jes ads{esdqdves oensqdqrodenjds( bfbqrjw jsqwjnsfbwãnodjs abssbs wborwses jes bnqbs fbabwjaes( nes {wjes hb`jhibnqbbsqjgbhbodaes.

Qwjnsfbwãnodjs hb`jds3 wb`rhjibnqjajs bi hbds bs{boéfdojs zrb abqbwidnji j fewijab mjgdhdqjàïe( qwjnsfbwãnodj( j{hdojàïe ab wborwses b {wbsqjàïe ab oenqjs. Mê arjsfewijs ab qwjnsfbwãnodjs hb`jds3



27

Qwjnsfbwãnodjs jrqeiêqdojs<Qwjnsfbwãnodjs frnae j frnae ‟ wb{jssb {ew ibde aj absobnqwjhdjàïe abwborwses adwbqjibnqb ab frnaes aj bsfbwj fbabwjh {jwj frnaes aj bsfbwjbsqjarjh( irndod{jh b ae Adsqwdqe Fbabwjh( rqdhdjajs njs êwbjs ab sjóab b abjssdsqãnodj seodjh.

Jigjs js ieajhdajabs ab qwjnsfbwãnodjs hb`jds ads{bnsji j obhbgwjàïe ab oenvãnde(

jcrsqb( joewae er oenqwjqe.

Qwjnsfbwãnodjs vehrnqêwdjs3 wborwses fdnjnobdwes wb{jssjaes {bhj Rndïe jesBsqjaes( Adsqwdqe Fbabwjh b Irndoé{des bi aboewwãnodj aj obhbgwjàïe ab oenvãndes(joewaes( jcrsqbs er erqwes dnsqwribnqes sdidhjwbs orcj fdnjhdajab ä j wbjhdjàïe abegwjs b%er sbwvdàes ab dnqbwbssb oeiri b oednodabnqb ës qwãs bsfbwjs ae @evbwne.



2?

IJWOE HB@JH

Oensqdqrdàïe Fbabwjh

Jwqdè ?0 ‟ abqbwidnj zrb j ‘jaidndsqwjàïe {óghdoj adwbqj b dnadwbqj ab zrjhzrbw aes[eabwbs aj Rndïe( Bsqjaes( ae Adsqwdqe Fbabwjh b Irndoé{des egbabobwê jes {wdnoé{desab hb`jhdajab( di{bssejhdajab( iewjhdajab( {rghdodajab b bfdodãnodj’.

Jwqdè =1 ‟ bnribwj js oei{bqãnodjs ae [wbsdabnqb aj Wb{óghdoj( dnohrsdvb jzrbhj abads{ew( ibadjnqb abowbqe( segwb j ew`jndjàïe b frnodenjibnqe aj jaidndsqwjàïefbabwjh.

Jwqdè 71: ‟ {wbvã zrb ‘j Rndïe( es Bsqjaes( e Adsqwdqe Fbabwjh b es Irndoé{desadsod{hdnjwïe {ew ibde ab hbd es oensÿwodes {óghdoes b es oenvãndes ab oee{bwjàïebnqwb es bnqbs fbabwjaes’.

Hbd 1.?7; -Hbd aj Oenqjgdhdajab [óghdoj$( ab :0 ab ijwàe ab :461 ‟ bsqjqrd newijs `bwjds abadwbdqe fdnjnobdwe {jwj bhjgewjàïe b oenqwehb aes ewàjibnqes b gjhjnàes aj Rndïe( aes

Bsqjaes( Irndoé{des b ae Adsqwdqe Fbabwjh.

Hbd =.666 -Hbd ab Hdodqjàòbs$( ab 7: ab crnme ab :44? ‟ Jwqdè ::6( bi zrb sïe abqjhmjajs js‘ads{esdàòbs bi wbhjàïe j oenvãndes( joewaes( jcrsqbs b erqwes dnsqwribnqes oen`ãnbwbsobhbgwjaes {ew ÿw`ïes b bnqdajabs aj Jaidndsqwjàïe’.

Hbd 4.04; -Hbd ajs Esod{$( ab 7? ab ijwàe ab :444 ‟ ads{òb segwb j zrjhdfdojàïe ab {bssejs crwéadojs ab adwbdqe {wdvjae( sbi fdns hrowjqdves( oeie Ew`jndjàòbs aj _eodbajabOdvdh abDnqbwbssb [óghdoe( dnsqdqrd b adsod{hdnj e Qbwie ab [jwobwdj( b aê erqwjs {wevdaãnodjs.

Hbd Oei{hbibnqjw :;: -Hbd ab Wbs{ensjgdhdajab Fdsojh ‟ HWF$ ‟ vdsj je oenqwehb aes `jsqes aes

Bsqjaes b Irndoé{des( oenadodenjnae)es ë oj{jodajab ab jwwbojajàïe ab qwdgrqes abssbs bnqbs{ehéqdoes. Qjigäi jcraer j {weievbw j qwjns{jwãnodj aes `jsqes {óghdoes.

Hbd ab Adwbqwdbs Ewàjibnqêwdjs -HAE$ ‟ ewdbnqj j bhjgewjàïe aes ewàjibnqes fdsojh b ajsb`rwdajab seodjh b ab dnvbsqdibnqe ae [eabw [óghdoe( dnohrdnae es {eabwbs B}borqdve(Hb`dshjqdve( Cradodêwde( bi{wbsjs {óghdojs b jrqjwzrdjs.

Hbd Ewàjibnqêwdj Jnrjh -HEJ$ ‟ bsqdij wbobdqjs b fd}j abs{bsjs {jwj ri jne( ab joewae oei js{wdewdajabs oenqdajs ne [[J b HAE( abqjhmjnae zrjh sbwê e `jsqe bi ojaj jàïe b {we`wjij.

Hbd :7.?;4( ab 4 ab jèsqe ab 7;:; ‟ ads{òb segwb js adwbqwdbs {jwj j bhjgewjàïe b b}boràïe

aj Hbd Ewàjibnqêwdj ab 7;::.

Joÿwaïes ae QOR

0== b 7;66%7;;6 ‟ abqbwidnjwji zrb e Idndsqäwde ae [hjnbcjibnqe( Ewàjibnqe b@bsqïe j{wbsbnqjssb je Qwdgrnjh bsqrae qäondoe {jwj di{hbibnqjàïe ae zrb vbde j sbomjijw ‘_doenv’.

7;1=%7;;0 ‟ j{wever e ‘Aeoribnqe ab Vdsïe ae [ewqjh ab Oenvãndes’.

Abowbqe ?.:;;( ab ?; ab crnme ab :444 ‟ Wb`rhjibnqj j Hbd 4.04;( ab 7? ab ijwàe ab :444(

zrb ads{òb segwb j zrjhdfdojàïe ab {bssejs crwéadojs ab adwbdqe {wdvjae( sbi fdns hrowjqdves(

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21

oeie Ew`jndjàòbs aj _eodbajab Odvdh ab Dnqbwbssb [óghdoe( dnsqdqrd b adsod{hdnj e Qbwie ab[jwobwdj( b aê erqwjs {wevdaãnodjs.

Abowbqe 6.:0;( ab 72 ab crhme ab 7;;0 ‟ Ads{òb segwb js newijs wbhjqdvjs ës qwjnsfbwãnodjs abwborwses aj Rndïe ibadjnqb oenvãndes b oenqwjqes ab wb{jssb.

Abowbqe 0.26=( ab :6 ab sbqbigwe ab 7;:: ‟ Jhqbwj e Abowbqe 6.:0;( ab 72 ab crhme ab 7;;0(

zrb ads{òb segwb js newijs wbhjqdvjs ë qwjnsfbwãnodjs ab wborwses aj Rndïe ibadjnqboenvãndes b oenqwjqes ab wb{jssb( e Abowbqe ?.:;;( ab crnme ab :444( zrb wb`rhjibnqj j Hbd4.04;( ab 7? ab ijwàe ab :444( b aê erqwjs {wevdaãnodjs.

Abowbqe 0.61:( ab :? ab abbigwe ab 7;:: ‟ abqbwidnj zrb js qwjnsfbwãnodjs ab wborwsesfbabwjds fbdqjs {bhj Rndïe {jwj bnqdajabs {wdvjajs sbi fdns hrowjqdves abvbi bsqjwegwd`jqewdjibnqb ojajsqwjajs ne _dsqbij ab Oenvãndes ae @evbwne Fbabwjh -_doenv$ j {jwqdwab :6 ab cjnbdwe ab 7;:7.

[ewqjwdj :70 -dnqbwidndsqbwdjh$( ab 74 ab ijde ab 7;;= ‟ Bsqjgbhbob js newijs ab b}boràïe aeads{esqe ne Abowbqe ne 6.:0;.

[ewqjwdj 74: -IOQD$ ab 7; ab jgwdh ab 7;:; ‟ bsqwrqrwj e frnodenjibnqe aes Ab{jwqjibnqes bOeewabnjàòbs)@bwjds aj _bowbqjwdj ab Odãnodj Qbonehe`dj {jwj Dnohrsïe _eodjh -_bods$ ae IOQD({ew ibde ab {we`wjijs ab absbnvehvdibnqe qbiêqdoe.

[ewqjwdj 2;0 -O@R%IF%I[$ ab 71 ab nevbigwe ab 7;:: ‟ wbve`j j [ewqjwdj DnqbwidndsqbwdjhI[%IF%O@R N³ :70( ab 74 ab ijde ab 7;;=. Wb`rhj es oenvãndes( es oenqwjqes ab wb{jssb bes qbwies ab oee{bwjàïe obhbgwjaes {bhes ÿw`ïes b bnqdajabs aj Jaidndsqwjàïe [óghdojFbabwjh oei ÿw`ïes er bnqdajabs {óghdojs er {wdvjajs sbi fdns hrowjqdves {jwj j b}boràïe ab{we`wjijs( {wecbqes b jqdvdajabs ab dnqbwbssb wboé{weoe( zrb bnvehvji j qwjnsfbwãnodj abwborwses fdnjnobdwes ewdrnaes ae Ewàjibnqe Fdsojh b aj _b`rwdajab _eodjh aj Rndïe.

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22

QWJGJHME_ OEN_RHQJAE_

GWJ_DH. Idndsqäwde aj Odãnodj b Qbonehe`dj b Dnevjàïe. _bowbqjwdj ab Odãnodjb Qbonehe`dj {jwj Dnohrsïe _eodjh. Ijnrjh {jwj bhjgewjàïe ab {wecbqeqäondoe. Gwjséhdj3 IOQD( 7;::.

UUUUUU. _BOD_. Gwjséhdj3 IOQD( 7;::. 06 shdabs. J{wbsbnqjàïe bi [epbw[ednqsegwb js jqdvdajabs aj _bods.

UUUUUU. Bsqwrqrwj ew`jndjodenjh( oei{bqãnodjs b fhr}e`wjijs ajsjqdvdajabs aj _BOD_. Gwjséhdj3 IOQD( 7;:;. 64 {.

UUUUUU. Owbabnodjibnqe ne _doenv3 {jsse j {jsse. Gwjséhdj3 \IOQDY( 7;:;. 2{.

UUUUUU. @bsqïe bsqwjqä`doj nj _BOD_. Gwjséhdj3 IOQD( 7;;4. 7=2 {.

UUUUUU. J{wbsbnqjàïe ab {wecbqes ab dnohrsïe ad`dqjh3 {jsse j {jsse.Gwjséhdj3 \IOQDY( 7;;4. 72 {.

UUUUUU. [we`wjij ab absbnvehvdibnqe qbiêqdoe {jwj jwwjnces {wearqdvesheojds. Gwjséhdj3 \IOQDY( 7;;4. :7 {.

UUUUUU. [we`wjij qbiêqdoe ab absbnvehvdibnqe b b}qbnsïe qbonehÿ`dojseodjh. Gwjséhdj3 \IOQDY( 7;;4. :7 {.

UUUUUU. [we`wjij ab j{ede ë di{hjnqjàïe b ieabwndjàïe ab ObnqwesVeojodenjds Qbonehÿ`does -OVQs$. Gwjséhdj3 \IOQY( 7;;=. 77 {.

GWJ_DH. Idndsqäwde ae [hjnbcjibnqe Ewàjibnqe b @bsqïe. Ijnrjh {jwjrsrêwdes ab bnqdajabs sbi fdns hrowjqdves. Gwjséhdj3 I[E@( 7;:;. 7:1 {.Vbwsïe3 1( erqrgwe 7;:;. Ads{enévbh bi3 8mqq{3%%gdq.ht%eqVfNE>. Jobsse bi3 :;ijde 7;::.

GWJ_DH. Idndsqäwde ae [hjnbcjibnqe( Ewàjibnqe b @bsqïe. _bowbqjwdj abHe`ésqdoj b Qbonehe`dj aj Dnfewijàïe. Ewdbnqjàòbs {jwj rqdhdjàïe ae_doenv3 sdsqbij ab `bsqïe ab oenvãnde( {we{enbnqb b oenvbnbnqb. Gwjséhdj3\I[E@Y( 7;;4. 4 {. Ads{enévbh bi3 8mqq{3%%gdq.ht%ec}pP?>. Jobsse bi3 :1 jgw.7;::.

UUUUUU. Ijnrjh aj hb`dshjàïe fbabwjh segwb oenvãndes aj Rndïe3ewdbnqjàòbs jes irndoé{des. Gwjséhdj3 I[E@( 7;;=. ::; {. Ads{enévbh bi38mqq{3%%gdq.ht%nbr}0G>. Jobsse bi3 ;? crh. 7;::.

UUUUUU. Owbabnodjibnqe ae {we{enbnqb3 ijnrjh ae rsrêwde. Gwjséhdj3I[E@( 7;:;. 21 {. Vbwsïe 4( ;6%;1%7;:;. Ads{enévbh bi38mqq{3%%gdq.ht%eB]rR>. Jobsse bi3 := jgw. 7;::.

UUUUUU. [ewqjh aes Oenvãndes3 ri neve {jwjadìj njs qwjnsfbwãnodjs

vehrnqêwdjs aj Rndïe. Gwjséhdj3 \I[E@Y( 7;;4. Ads{enévbh bi38mqq{3%%gdq.ht%zG[wh>. Jobsse bi3 :1 jgw. 7;::.

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26

UUUUUU. [ewqjh aes oenvãndes3 hb`dshjàïe 3 {bw`rnqjs b wbs{esqjs ijdsfwbzøbnqbs . Vbwsïe :.;. Ads{enévbh bi3 8mqq{3%%gdq.ht%nlZ];V>. Jobsse bi3 :2jgw. 7;::.

GWJ_DH. Idndsqäwde ae [hjnbcjibnqe( Ewàjibnqe b @bsqïe. _dsqbij Dnqb`wjaeab Jaidndsqwjàïe ab _bwvdàes @bwjds -_DJ_@$. Jàïe seodjh. \Gwjséhdj3 I[E@(7;;;Y. Ads{enévbh bi3 8mqq{3%%gdq.ht%zdMm:6>. Jobsse bi3 :2 jgw. 7;::.

UUUUUU. Dnohrsïe b bnvde ab {we{esqjs3 ijnrjh ae rsrêwde. Gwjséhdj3 \I[E@Y(7;:;. Vbwsïe 6 ) :7%::%7;:;. Ads{enévbh bi3 8mqq{3%%gdq.ht%njHw=M>. Jobsse bi:4 jgw. 7;::.

UUUUUU. Rndajabs ojajsqwjaewjs ae {ewqjh aes oenvãndes. Ads{enévbh bi38mqq{3%%gdq.ht%w4MpQs>. Jobsse bi3 := jgw. 7;::.

GWJ_DH. Hbd Ewadnêwdj n³ :7.;0?( ab 74 ab erqrgwe ab 7;;4. Dnsqdqrd e adj :; ababbigwe ab ojaj jne oeie e Adj aj Dnohrsïe _eodjh( oei e egcbqdve ab

{weievbw b oensodbnqdjw qeaj j seodbajab segwb j di{ewqçnodj aes adwbdqesmrijnes b srj bfbqdvdajab. Adêwde Efdodjh \aj Wb{óghdoj Fbabwjqdvj aeGwjsdhY( [eabw B}borqdve( Gwjséhdj( AF( ?; erq. 7;;4. _bàïe :( {. 7. Ads{enévbhbi38 mqq{3%%gdq.ht%e:hvH2>. Jobsse bi3 :4 jgw. 7;::.

OERQE( Jnabwsen Wrgbns ab Ehdvbdwj. Oenvãndes fbabwjds3 aj sehdodqjàïe ë{wbsqjàïe ab oenqjs. J{esqdhj ae orwse ab oj{jodqjàïe segwb e _doenv(idndsqwjae jes sbwvdaewbs ae IOQD bi jèsqe ab 7;::. Ads{enévbh bi38mqq{3%%gdq.ht%z]grSC>. Jobsse bi3 72 jè. 7;::.

FBWWJWBSD( Bhdjgbqb< WBSBNAB( Vjhäwdj. Esod{ ) Ew`jndjàïe aj

seodbajab odvdh ab dnqbwbssb {óghdoe3 j Hbd 4.04;%44 oeie jhqbwnjqdvj {jwj eqbwobdwe sbqew. 7. ba. Gwjséhdj3 Oeirndajab _ehdaêwdj( 7;;7. :;1 {. Ads{enévbhbi3 8mqq{3%%gdq.ht%qMDZNo >. Jobsse bi3 72 erq. 7;::.

LR_BW( Mbdqew. [jwobwdjs oei Esod{s3 nïe ä qrae zrb ä {bwidqdae. Dn3OEN@WB__E OEN_JA AB @B_QÏE [ÓGHDOJ( 7.( 7;;4( Gwjséhdj. [jdnbh 123{jwobwdjs oei j seodbajab ‟ j b}{bwdãnodj ajs E_ b Esod{. Gwjséhdj3Oensja( 7;;4. {. : ) ?;. Ads{enévbh bi3 8mqq{3%%gdq.ht%zPo;pH> Jobsse bi3 :=erq. 7;::.

_J__JLD( Weibr Ljsrid. Dnohrsïe3 Oensqwrdnae rij seodbajab {jwj qeaes.Wde ab Cjnbdwe3 PVJ( :440.

_BGWJB -Idnjs @bwjds$. Orhqrwj aj oee{bwjàïe3 e zrb ä qbwie ab {jwobwdj boeie qbw jobsse. Ads{enévbh bi3 8 mqq{3%%gdq.ht%sS2hp[ >. Jobsse bi3 76 erq.7;::.

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20

JNB]E J

B]BI[HE AB OEWWBHJÀÒB_ ZRB ABVBI _BW FBDQJ_ BNQWB E _DOENV B E AEORIBNQE ABWBFBWÃNODJ [JWJ BHJGEWJÀÏE B J[WB_BNQJÀÏE AB [WECBQE_( OEN_DABWJNAE E [WE@WJIJ AB

DNOHR_ÏE AD@DQJH ‟ DNFEWIJQDSJÀÏE AB B_OEHJ_ [ÓGHDOJ_ AB 7;::

:$ Wbjhdjw j oensrhqj ne _doenv segwb zrjds {we`wjijs bsqïe jgbwqes ë srgidssïe ab

{we{esqjs ne IOQD. Ne ojse absqb b}bi{he( j bsoehmj fbdqj ä {bhe [we`wjij ab

Dnohrsïe Ad`dqjh ‟ Dnfewijqdjàïe ab Bsoehjs [óghdojs( zrb j{wbsbnqj es sb`rdnqbs

ajaes 3

7$



2=

7$ Ä crsqjibnqb nj jgj jnqbwdew( enab bsqïe {ewibnewdjajs qeajs js dnfewijàòbs segwb

bssb {we`wjij zrb ä ajaj j ‘{dsqj’ segwb e {wÿ}die {jsse3 {jwj oenmbobw es owdqäwdes

ab sbhbàïe( vbcj e aeoribnqe ab wbfbwãnodj nj jgj ‘Jnb}es’ ae [we`wjij3

Ä di{ewqjnqb zrb e {we{enbnqb oensrhqb oei fwbzrãnodj bssj jgj( {eds e aeoribnqe ab

wbfbwãnodj {eab sbw jhqbwjae {ew ibde ab Eféode Odworhjw. Qjigäi bsqïe dnohréajs nbssj sbàïe

qeajs js hbds( {ewqjwdjs b abowbqes zrb bsqbcji wbhjodenjaes ë wbjhdjàïe ae omjijibnqe

{óghdoe( gbi oeie e wbsrhqjae ae {weobsse ab mjgdhdqjàïe b sbhbàïe ab {we{esqjs b( nbssb

ojse bs{boéfdoe( mê ri fewirhêwde {jwj j wbajàïe ae Qbwie ab Wbfbwãnodj.

?$ Hbw oei jqbnàïe e aeoribnqe ab wbfbwãnodj b qeajs js oewwbàòbs b jqrjhdjàòbs ab sbr

oenqbóae b erqwes oeirndojaes ae oenobabnqb.



24

1$ Bnqbnabw zrjds egcbqes sïe oenqbi{hjaes {bhe [we`wjij( e zrb bsqê absowdqe ne

aeoribnqe ab wbfbwãnodj b bs{bhmjae nj jgj ‘Egcbqes’ aj sbàïe ab oensrhqj jes

{we`wjijs jgbwqes {bhe IOQD3

J jgj ‘Egcbqes’ qwj j dnfewijàïe srodnqj. Ä ne aeoribnqe ab wbfbwãnodj zrb e {we{enbnqb

bnoenqwj ijdew abqjhmjibnqe segwb e zrb {eab sbw egcbqe ab oenvãnde3

2$ Oenmbobw js wb`wjs ab oenqwj{jwqdaj. Js wb`wjs ab ri {we`wjij ab qwjnsfbwãnodjvehrnqêwdj wbhjodenji js ojwjoqbwésqdojs ae {we{enbnqb oei es {bwobnqrjds iéndiesab oenqwj{jwqdaj. J dnohrsïe ab wb`wjs nïe ä egwd`jqÿwdj. Zrjnae nbnmrij wb`wj ädnohréaj( sd`ndfdoj zrb e {we`wjij nïe b}d`dwê oenqwj{jwqdaj iéndij. Ne ojse ae[we`wjij 71;;;7;::;;:;( js wb`wjs ab oenqwj{jwqdaj {eabi sbw bnoenqwjajs bi jgjmeiñndij3



6;

6$ Ne ojse ajs {we{esqjs ae [we`wjij ab Dnohrsïe Ad`dqjh ) Dnfewijqdjàïe ab Bsoehjs [óghdojs(sbhbodenjajs bi 7;::( cê b}dsqbi oenvãndes obhbgwjaes oei e IOQD. J j{wbsbnqjàïe aj qbhj(oewwbs{enabnqb ë oensrhqj wbjhdjaj segwb rij abssjs {we{esqjs( {bwidqb rij vdsïe{jnewçidoj ae oencrnqe ab dnfewijàòbs zrb sïe sehdodqjajs j {jwqdw ae aeoribnqe abwbfbwãnodj b qãi( {esqbwdewibnqb( js `jvbqjs er ‘jgjs’ bi zrb sbwïe adsqwdgréajs( ë ibadajzrb j {we{esqj ä mjgdhdqjaj( sbhbodenjaj b e oenvãnde ä b}borqjae( joei{jnmjae( bnobwwjaeb omb`j ë bqj{j ab {wbsqjàïe ab oenqjs.

0$ [jwj bssj {we{esqj ‘}’( bhjgewjaj oeie b}bi{he( j{wbsbnqj)sb rij bsqwrqrwj ab{wbbnomdibnqe aes ajaes bsqd{rhjaes {bhj [ewqjwdj :70 -ads{enévbh {jwj oensrhqj nj jgj‘jnb}es’$ b absowdqj qjigäi ne aeoribnqe ab wbfbwãnodj. J {jwqdw ab 7;:7( bssj [ewqjwdjbnoenqwj)sb wbve`jaj b srgsqdqréaj {bhj [ewqjwdj 2;0( oenfewib ibnodenjae nbsqb Ijnrjh.



6:

Nbsqb ojse( b}dsqb sdnqendj bnqwb e zrb e {we{enbnqb bsqê sehdodqjnae b js wb`wjs bnrnodjajs{bhe oenobabnqb( bs{bodjhibnqb zrjnqe je zrb {eab sbw fdnjnodjae {bhe IOQD( oenfewiboensqj ne aeoribnqe ab wbfbwãnodj3



67

Es vjhewbs fewji ojhorhjaes ab joewae oei e zrb fed bsqd{rhjae ne aeoribnqe ab wbfbwãnodj3



6?

=$ [jwj j bhjgewjàïe ae [hjne ab Qwjgjhme( e aeoribnqe ab wbfbwãnodj dnohrdr ri b}bi{he ab

oeie fjã)he( gjsqjnae je {we{enbnqb jabzrjw j absowdàïe ajs ibqjs je sbr {hjnbcjibnqe ab

b}boràïe3

4$ E qbwie ab wbfbwãnodj fed {wbvdsqe nj [ewqjwdj :.;0?( ab 7: ab abbigwe ab 7;;4( ojgbnae

je {we{enbnqb rqdhdjw bssj bsqwrqrwj oeie `rdj ab {wbbnomdibnqe ajs dnfewijàòbs sehdodqjajs

er vbwdfdojw( bnqwb es jnb}es ae {we`wjij( sb b}dsqb jh`rij ewdbnqjàïe bs{boéfdoj( oeie ä e

ojse ae b}bi{he absowdqe ne Jnb}e G.

Jnb}e 73 Ieabhe ab [hjne ab Qwjgjhme -B}bi{he$Ibqj :3 Di{hjnqjàïe ab 7; hjgewjqÿwdes ab dnfewiêqdoj oei gjsb nes iÿarhes ab

bzrd{jibnqes ae [weDnfe%IBO ne irndoé{de ].Bqj{j : 3 Jzrdsdàïe ab :; iÿarhes ab hjgewjqÿwde {jwj bsoehjs rwgjnjs ae _rabsqb.Rndajab3 Iÿarhe ab bzrd{jibnqesVjhew Rndqêwde3 W! :1.400(;;Vjhew Qeqjh3 :14.00;(;;Bqj{j 7 3 Jzrdsdàïe ab :; iÿarhes ab hjgewjqÿwde {jwj bsoehjs wrwjds ae _rabsqb.Rndajab3 Iÿarhe ab bzrd{jibnqesVjhew Rndqêwde3 W! ?.2;;(;;Vjhew Qeqjh3 W!?2.;;;(;;Ibqj 73 Di{hjnqjàïe ab :; {wecbqewbs irhqdiéadj njs bsoehjs aj enj wrwjh.Bqj{j :3 Jzrdsdàïe ab :; {wecbqewbs irhqdiéadj

Rndajab3 [wecbqew irhqdiéadjVjhew Rndqêwde3 W! :.164(;;Vjhew Qeqjh3 W!:1.64;(;;Bqj{j 73 Oenqwjqjàïe ab oensrhqewdj {jwj oj{jodqjàïe ab {wefbssewbs ne rse ae {wecbqewbi sjhj ab jrhj.Rndajab3 Orwse ab oj{jodqjàïeVjhew Rndqêwde3 W! :.2;;(;;Vjhew Qeqjh3 W!:.2;;(;;Ibqj ?3 Di{hjnqjàïe ae {we`wjij Ri oei{rqjaew {ew jhrne {jwj es jhrnes ajsóhqdijs säwdbs ae bnsdne frnajibnqjh.Bqj{j :3 Oenqwjqjàïe ab oensrhqewdj {jwj bhjgewjàïe ab {hjne ab rse ab bzrd{jibnqesqbonehÿ`does nj bsoehjVjhew Rndqêwde3 W!2.;;;(;;Vjhew Qeqjh3 W!2.;;;(;;Bqj{j 73 Jzrdsdàïe ab :;;; hj{qe{s {jwj jhrnes ajs bsoehjs rwgjnjsVjhew Rndqêwde3 W! ?11(:=Vjhew Qeqjh3 W! ?11.:=;(;;Jqbnàïe. Egsbwvjw j nbobssdajab ab jnb}jw hdsqj ab bsoehjs oei e oÿadè aj bsoehj b

neib oenfewib neibnohjqrwj ae DNB[%IBO b nóibwe ab ijqwéorhj aes jhrnes j sbwbi

jqbnadaes( ne _DOENV.



61

JNB]E G ) OEIE BHJGEWJW E QBWIE AB WBFBWÃNODJ

B]BI[HE OEWWBHJQE JE [WE@WJIJ AB DNOHR_ÏE AD@DQJH ‟ DNFWJB_QWRQRWJ [JWJ ODAJABAD@DQJH AB 7;::

J{wbsbnqjàïe

Bsqb jnb}e qwj jh`rijs ewdbnqjàòbs {jwj j abvdaj bhjgewjàïe ae qbwieab wbfbwãnodj b {jwj e {wbbnomdibnqe ab jh`rijs jgjs ae _doenv. Es dqbnssr`bwdaes sïe egwd`jqÿwdes nj j{wbsbnqjàïe ae qbwie ab wbfbwãnodj.

Js dnfewijàòbs b es aeoribnqes j{wbsbnqjaes {bhes {we{enbnqbs zrb{hbdqbdji wborwses {óghdoes( bi wbs{esqj j omjijibnqe {ógdoe( abvbwïeegbabobw wdèwesjibnqb ës ewdbnqjàòbs b b}d`ãnodjs oenqdajs ne aeoribnqeab wbfbwãnodj ae wbs{boqdve omjijibnqe( ewdbnqjàòbs gjsbjajs nj hb`dshjàïevd`bnqb.

Dqbns zrb abvbi oensqjw ne qbwie ab wbfbwãnodj

j$ Abfdndàïe ae egcbqe

E egcbqe ä e {wearqe ae oenvãnde. Qeajs js jnêhdsbs b egwd`jàòbs wbfbwbnqbs ëb}boràïe fésdoj wbibqbi ë srj oensboràïe. E egcbqe abvb bsqjw bioensençnodj oei es qbwies ae aeoribnqe ab wbfbwãnodj zrb ewdbnqji jj{hdojàïe aes wborwses wbhjodenjaes je wbs{boqdve [we`wjij. E egcbqe abvbsbw absowdqe ab fewij ohjwj b j{wbsbnqjae bi {erojs hdnmjs. [ew b}bi{he(zrjnae sb qwjqjw ab dnfwjbsqwrqrwj {jwj odajab ad`dqjh( sr`bwb)sb e sb`rdnqbbnrnodjae {jwj e egcbqe3

g$ Absowdàïe ae egcbqdve `bwjh[wbodsj sbw wbad`dae bi {erojs hdnmjs b dnfewijw j fdnjhdajab ajdi{hbibnqjàïe ae {wecbqe( er sbcj( e zrb sb bs{bwj egqbw zrjnae e {wecbqebsqdvbw oenohréae.

o$ Absowdàïe aes egcbqdves bs{boéfdoes _ïe jzrbhbs zrb sbwvdwïe ab ijwoes {jwj j fd}jàïe ajs ibqjs b bqj{js%fjsbs

ae {wecbqe b {jwj e joei{jnmjibnqe ab srj b}boràïe. Es bnrnodjaes aesegcbqdves abvbi oeibàjw oei vbwges ne dnfdndqdve b bssbs vbwges abvbidnadojw rij jàïe {jssévbh ab ibnsrwjàïe. Wbssjhqj)sb zrb j wbjhdjàïe aesegcbqdves ae oenvãnde ä jvjhdjaj zrjnae aj jnêhdsb aj {wbsqjàïe ab oenqjs.[ewqjnqe( es egcbqdves abvbi sbw bhjgewjaes ab fewij owdqbwdesj.

a$ [jwqdod{jnqbs aj dnsqdqrdàïe {we{enbnqbAbvbi sbw dnfewijaes qeaes es {jwqdod{jnqbs bnvehvdaes nj b}boràïe ae[wecbqe( gbi oeie qeaes es ajaes wbfbwbnqbs je wbs{ensêvbh {bhjoeewabnjàïe ae {wecbqe {bhe {we{enbnqb( ab ieae j abiensqwjw fjidhdjwdajabb%er b}{bwdãnodj oei e qbijs zrb bnvehvb e egcbqe ae oenvãnde.

Di{hjnqjàïe ab dnfwjbsqwrqrwj {jwj odajab ad`dqjhne irndoé{de ab \ neib aj heojhdajab Y.



62

b$ Oj{jodajab qäondoj e{bwjodenjh Abvb sbw abiensqwjae zrb j dnsqdqrdàïe {we{enbnqb {essrd oj{jodajab qäondoje{bwjodenjh {jwj j b}boràïe ae {wecbqe. Dnohrdw3

J{wbsbnqjàïe ae orwwéorhe dnsqdqrodenjh ae {we{enbnqb( oenqbnaeabsowdàïe ab oenvãndes fbabwjds b ab erqwes {wecbqes cê b}borqjaes<Absowdàïe ae {bwfdh {wefdssdenjh ae oew{e qäondoe b `bwbnodjh zrb bsqjwêbnvehvdae nj di{hjnqjàïe ae {wecbqe<Crsqdfdojqdvj aj bsoehmj aj dnsqdqrdàïe {jwobdwj( zrjnae mervbw( wbs{ensêvbh {bhe absbnvehvdibnqe ae {wecbqe qäondoe<

f$ IbqjsJs ibqjs( zrb irdqjs vbbs sïe oenfrnadajs oei es egcbqdves bs{boéfdoes( sïe{jwobhjs zrjnqdfdoêvbds ae egcbqe. Abvbi sbw gjsqjnqb oenowbqjs( b}{wbssjnaezrjnqdajabs b zrjhdajabs aes egcbqdves zrb sbwïe wbjhdjaes. Nïe sbwïejobdqjs {we{esqjs zrb nïe oenqbnmji j zrjnqdfdojàïe b e abqjhmjibnqe ajsibqjs( qjnqe ne qbwie ab wbfbwãnodj( zrjnqe ne {hjne ab j{hdojàïe abqjhmjae.

`$ Bqj{js

_ïe fjsbs aj b}boràïe ae egcbqe. Ä rij advdsïe b}dsqbnqb zrb abvb sbwsb`rdaj {jwj zrb sb oensd`j jqdn`dw j ibqj. Abvb sbw bhjgewjaj oei e iê}dieab abqjhmjibnqe {essévbh( er sbcj( ri {jsse j {jsse j sbw b}borqjae {jwj sbjhojnàjw j ibqj {we{esqj. Nïe sbwïe jobdqjs {we{esqjs zrb nïe oenqbnmji jzrjnqdfdojàïe b e abqjhmjibnqe ajs bqj{js b srjs wbs{boqdvjs ajqjs ab dnéode bqäwidne( qjnqe ne qbwie ab wbfbwãnodj zrjnqe ne {hjne ab j{hdojàïe abqjhmjae.E {wje {jwj j wbjhdjàïe ajs bqj{js abvb oewwbs{enabw je {wje ab b}boràïeae {wecbqe( zrb bsqê abfdndae ne aeoribnqe ab wbfbwãnodj.

m$ Wbsrhqjaes bs{bwjaesBi `bwjh sïe wb{wbsbnqjaes {bhes di{joqes ae {wecbqe nj oeirndajab j sbwgbnbfdodjaj( wb{wbsbnqjaes irdqjs vbbs {ew rndajab di{hjnqjaj( oj{jodqjàòbser bvbnqes wbjhdjaes( vjwdjàïe bi dnadojaewbs seodeboenñidoes( ibhmewdjs njzrjhdajab ab vdaj b odajajndj( jribnqe aj qwjns{jwãnodj nj `bsqïe( ji{hdjàïeab jobsse jes sbwvdàes b {we`wjijs {óghdoes( bqo. \Wbf. Joÿwaïe QOR n³ :267%7;;4 -AER :0.;0.7;;4$Y.

d$ Gbnbfdodêwdes b adj`nÿsqdoeBi `bwjh sïe wb{wbsbnqjaes {bhj {e{rhjàïe( oeirndajab er bnqdajabs jsbwbi gbnbfdodjajs oei js jàòbs {wbvdsqjs nj {we{esqj. -Wbf. [ewqjwdj Dnqbwidndsqbwdjh I[%IF%O@R n³:70%7;;= jwq. 1³( 7 b jwq. 2³( dnodse DD$. Jsoensdabwjàòbs abvbwïe oenqbw adj`nÿsqdoes b dnadojaewbs segwb j qbiêqdoj jsbw jgwjn`daj {bhe {wecbqe b( bs{bodjhibnqb( ajaes zrb {bwidqji j jnêhdsb ajsdqrjàïe bi çigdqe irndod{jh( wb`denjh( bsqjarjh( oenfewib j jgwjn`ãnodj ajsjàòbs j sbwbi b}borqjajs.

c$ _rsqbnqjgdhdajabÄ egwd`jqÿwde wbhjqjw oeie sbwê `jwjnqdaj j oenqdnrdajab ae {wecbqe ab{eds abdi{hjnqjae( zrjnae b}qdn`rbi)sb es wborwses ae oenvãnde.



66

l$ Ewàjibnqe b {hjne ab j{hdojàïeE aeoribnqe ab wbfbwãnodj ewdbnqj zrjds dqbns {eabi sbw dnohréaes neewàjibnqe( qjnqe {jwj es wborwses ab wb{jssb ae IOQD oeie {jwj es wborwsesab oenqwj{jwqdaj._egwb es abijds js{boqes ae ewàjibnqe b {hjne ab j{hdojàïe( jqbnqjw {jwj esb`rdnqb3

[jwj zrb sbcji jnjhdsjajs( js {we{esqjs abvbi vdw joei{jnmjajsab {hjne ab j{hdojàïe abvdajibnqb abqjhmjae( dqbi {ew dqbi -sbcjgbi( sbwvdàe( bqo$( dnfewijnae qd{e ab abs{bsj( absowdàïe( rndajab(zrjnqdajab( vjhew rndqêwde( vjhew qeqjh. Qeaes es gbns b sbwvdàes abvbibsqjw absowdqes( ri {ew ri.Jqbnqjw {jwj j abqbwidnjàïe oewwbqj aj njqrwbj ab abs{bsj ab ojajdqbi.Es {wbàes aes dqbns abvbi sbw joei{jnmjaes ab {bhe ibnes qwãs{we{esqjs( er {ew dnfewijàòbs wbhjqdvjs ë b}dsqãnodj ab ibojndsie absbhbàïe {óghdoj wbjhdjaj {bhe {we{enbnqb.

h$ Owene`wjij ab absbigehseAbvb)sb jqbnqjw {jwj j ewdbnqjàïe ne aeoribnqe ab wbfbwãnodj zrjnqe ë{wbvdsïe ae dnéode ae oenvãnde b je {wje ab b}boràïe.

i$ Qjgbhjs jr}dhdjwbs[jwj j oenfboàïe ae qbwie ab wbfbwãnodj( sb`rbi es sb`rdnqbs b}bi{hes abqjgbhjs jr}dhdjwbs3



60

Qjgbhj :. Egcbqdves( ibqjs b wbsrhqjaes bs{bwjaes -b}bi{he$

Egcbqdve bs{boéfdoe :3 Egcbqdves zrb sbwvdwïe ab ijwoes {jwj j fd}jàïe ajs ibqjs bbqj{js%fjsbs ae {wecbqe b {jwj e joei{jnmjibnqe ab srj b}boràïe. E egcbqdve bs{boéfdoeabvb bsqjw wbhjodenjae je egcbqdve `bwjh b oehjgewjw {jwj e ori{wdibnqe ae egcbqe {we{esqe.Vêwdjs ibqjs {eabwïe oei{ew ri óndoe egcbqdve bs{boéfdoe. B vêwdjs bqj{js%fjsbs {eabwïe

oei{ew rij óndoj ibqj. B}bi{he3 Jazrdwdw bzrd{jibnqes nbobssêwdes {jwj di{hjnqjàïe abdnfwjbsqwrqrwj ab odajab ad`dqjh< di{hjnqjw j dnfwjbsqwrqrwj ab odajab ad`dqjh< ads{endgdhdjw essbwvdàes {jwj j {e{rhjàïe.

Ibqj Bqj{j%Fjsb Bs{bodfdojàïeRndajab abibadaj

Zqab Dnéode Qäwidne

;: :7%7;:: :7%7;:7

Wbsrhqjaes bs{bwjaes3Ewdbnqjàòbs {jwj {wbbnomdibnqe

Bi `bwjh wb{wbsbnqji e di{joqe ae {wecbqenj oeirndajab j sbw gbnbfdodjaj(wb{wbsbnqjae irdqjs vbbs {ew rndajabdi{hjnqjaj( oj{jodqjàòbs er bvbnqeswbjhdjaes( vjwdjàïe bi dnadojaewbs sÿode)boenñidoes( ibhmewdjs nj zrjhdajab abvdaj b odajajndj( névbds ab {wearàïe abgbns er sbwvdàes( bqo.

Absowbvbw es wbsrhqjaes bs{bwjaes b jibqeaehe`dj {jwj ojaj egcbqdve bs{boéfdoe.

Ibqeaehe`dj3Ewdbnqjàòbs {jwj {wbbnomdibnqe

j. B}{hdojw( srodnqjibnqb( oeie e{wecbqe sbwê absbnvehvdae -ibqjs(

fjsbs er bqj{js( jàòbs j sbwbiwbjhdjajs( ibdes ab wbjhdjàïe$<g. Abqjhmjw oeie js adfbwbnqbs fjsbser bqj{js sbwïe di{hbibnqjajs(dnohrdnae es {wdnod{jds{weobadibnqes( js qäondojs bdnsqwribnqes j sbwbi bi{wb`jaes(gbi oeie j dnqbw)wbhjàïe bnqwb jsibsijs.o. Dnadojw es ibojndsies abjoei{jnmjibnqe b jvjhdjàïe ae{wecbqe j sbwbi rsjaes {bhe{we{enbnqb<

a. Absowbvbw j jqrjàïe aes{jwqdod{jnqbs.b. Absqjojw erqwes js{boqesibqeaehÿ`does di{ewqjnqbs( oeie3) j fewij ab jqwjàïe aes {óghdoesgbnbfdodêwdes<) es ibdes j sbwbi rqdhdjaes njadvrh`jàïe ae {wecbqe<

;:.;:

;:.;7

Egcbqdve Bs{boéfdoe 73

;7 ;7.;:

Wbsrhqjaes bs{bwjaes3


Ibqeaehe`dj3


;7.;:

;7.;7



6=

Qjgbhj 7. Owene`wjij ab b}boràïe -b}bi{he$

Ibqj Bqj{j%Fjsb Bs{bodfdojàïeRndajab abIbadaj

Zqab Dnéode Qäwidne

;:Jzrdsdàïe aes bzrd{jibnqes aj odajabad`dqjh

:7%7;:: ;6%7;:7

;:.;: Dnsqjhjàïe ab {weobsse hdodqjqÿwde Badqjh : :7%7;:: ;1%7;:7

;:.;7Jzrdsdàïe ab bzrd{jibnqes {jwjodajab ad`dqjh -sbwvdaewbs( spdqom (bqo$

Rndajab 6 ;1%7;:7 ;0%7;:7

;:.;? Jzrdsdàïe ab oewaòbs ÿqdoes li 7; ;1%7;:7 ;0%7;:7

;:.;1Jzrdsdàïe ab qewwbs abqwjnsidssïe

Rndajab 2 ;1%7;:7 ;0%7;:7

;7Di{hjnqjàïe ab dnfwjbsqwrqrwj aj odajabad`dqjh

;=%7;:7 ;=%7;:?

;7.;: Di{hjnqjàïe ajs qewwbs ajs 2qewwbs

_bwvdàe : ;=%7;:7 :7%7;:7

;7.;7Di{hjnqjàïe ab dnfwjbsqwrqrwj abfdgwj ÿqdoj {jwj dnqbwhd`jw js qewwbsb es ÿw`ïes {óghdoes

_bwvdàe: ;=%7;:7 :7%7;:7

Di{hjnqjàïe ab dnfwjbsqwrqrwj nes:7 ÿw`ïes {óghdoes

_bwvdàe: ;=%7;:7 ;=%7;:?

;? Dnsqjhjàïe aj dnfwjbsqwrqrwj pdwbhbss :7%7;:7 :7%7;:?

;?.;:

Dnsqjhjàïe aj dnfwjbsqwrqrwj

pdwbhbss bi = {enqes {óghdoes _bwvdàe : :7%7;:7 :7%7;:?

Ads{endgdhdjàïe ae jobsse jdnqbwnbq {jwj j {e{rhjàïe

_bwvdàe : :7%7;:7 :7%7;:?

Qjgbhj ?. Ewàjibnqe b abqjhmjibnqe {ew njqrwbj ab abs{bsj -b}bi{he$

WborwsesIOQD -W!$

Oenqwj{jwqdaj-W!$

Qeqjh -W!$

Abs{bsjs ab Orsqbde

??4;.?; Ijqbwdjh ab Oensrie :.=;;(;; ::.;;;(;; :7.=;;(;;

??4;.?4_bwvdàes ab qbwobdwes ‟ {bssej crwéadoj

)))) :?2.;;;(;; :?2.;;;(;;

_rgqeqjh orsqbde :.=;;(;; :16.;;;(;; :10.=;;(;;

Abs{bsjs ab oj{dqjh

1177.2: Dnsqjhjàòbs aj Qewwb ;(;; 1;.;;;(;; 1;.;;;(;;

114;.27 Bzrd{jibnqes =46.2;;(;; :7;.;;;(;; :.;:6.2;;(;;

_rgqeqjh oj{dqjh =46.2;;(;; :6;.;;;(;; :.;26.2;;(;;

Qeqjh :.;?0.2;;(;; :66.=;;(;; :.7;1.?;;(;;



64

Egsbwvjàïe ‟ :$ Ä di{wbsodnaévbh dabnqdfdojw ojaj dqbi ewàjibnqêwde oenfewibj ewd`bi ae wborwse ‟ IOQD er oenqwj{jwqdaj ae {we{enbnqb.

7$ @jsqes oei orsqbde abvbi egwd`jqewdjibnqb sbw jheojaes oeiwborwses ab oenqwj{jwqdaj( seibnqb es vjhewbs zrb b}obabi {eabwïe sbwjheojaes oeie wborwses ae IOQD.

Qjgbhj 1. Ibiÿwdj ab oêhorhe -b}bi{he$

Absowdàïe ae dqbiRndajab

abibadaj

Zrjnqdajab Vjhew rndqêwde-W!$

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