inventory management everest

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    Y_@@O\ V\GBEBED X\CNOIV \OXC\V

    CE

    BE]OEVC\R @GEGDO@OEV BE

    O]O\OYV BEF_YV\BOY AVFYul`bttof be pgrtbga muambaa`oet cm tjo roqubro`oet mcr tjo gwgrf cm tjo fodroo cm

    @GYVO\ CM L_YBEOYY GF@BEBYV\GVBCE

    Yul`bttof ly

    VG\_E YJG\@G@%L%G% MBEGA ROG\

    ICO\ - YIJCCA CM @GEGDO@OEV

    ICAAODO CM OEDBEOO\BED \CC\KOO

    *_VVG\GKJGEF VOIJEBIGA _EB]O\YBVR! FOJ\GF_E"

    YOYYBCE

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    Ce ncl trgbebed mcr`s ge betodrga pgrt be tjo iurrbiuau` cm @LG stufoet wjc gro roqubrof tc

    uefordc trgbebed be g roputof icrpcrgto jcuso% Bt bs fosbdeof tc rogf abmo! lusbeoss oevbrce`oet

    gef sbtugtbces% Bt joaps stufoets be gppaybed tjoro tjocrotbiga iceiopts tc dgbe vgauglao besbdjt cm

    icrpcrgto iuaturo gef systo`%

    B uefor tcck `y trgbebed be Ovorost Befustrbos Ab`btof! \ccrkoo% Furgtbce cm `y trgbebed wgs 72

    Nuay

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    GIKECTAOFDO@OEV

    B wcuaf abko tc oxpross `y drgtbtufo tc @\% NGR\G@ GVG]GAO! JOGF *O]O\OYV AVF"

    mcr dbvbed `o ge cppcrtuebty tc fc `y trgbebed be tjo Mbegeio Fopgrt`oet gt LJGDTGEX_\

    XAGEV% B wcuaf abko tc tjgeks @\% EOO\GN ]O\@G *GIIC_EVY JOGF" mcr prcvbfbed

    roaovget trgbebed be tjbs mboaf% B wcuaf abko tc gikecwaofdo tjo bevgauglao icetrblutbce cm @r%

    @_KOYJ DCOA *G IIC_EV CMMBIO\"" gef @r% NGTGJG\ YBEDJ *YVC\O JOGF" mcr

    tjobr suppcrt wjbij joapof `o be tjo ic`paotbce cm `y prcnoit%

    B wcuaf gasc abko tc tjgek gaa tjo cmmbiors gef stgmm `o`lors cm O]O\OYV AVF wjc woro

    fbroitay gef befbroitay gsscibgtof wbtj `y prcnoit mcr tjobr oeicurgdo`oet tjrcudjcut `y

    trgbebed porbcf%

    Agst ect tjo Aogst! `y spoibga tjgeks tc @s% EOJG GDG\TGA mgiuaty cm `y Icaaodo wjc

    dubfof `o furbed ovory tjbik gef tjbe sbtugtbce cm `y Vrgbebed% B wbsj jb` drogt auik mcr muturo%

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    ?

    OZOI_VB]O Y_@@G\R

    Gs wo sigao tjo ijrcecacdbiga agffor cm tb`o! wo mbef g eu`lor cm befustrbos tjgt jgvo gssu`of

    sbdebmbigeio be Befbge oicec`y% Tbtj tjo rgpbf daclgabzgtbce! tjbs drcwtj bs abkoay tc giioaorgto

    be muturo%

    Vjo purpcso cm tjo prcnoit wgs tc mbef cut ommoitbvo `oges cm Bevoetcry `gegdo`oet mcaacwof

    tjbs pgtj wbtj mciusof strgtodbos mcr b`prcvbed icrpcrgto `beb`bzo tjo icst cm bevoetcrbos!

    `beb`bzo tjo jcafbed fgys cm bevoetcrbos! gef tjo `gbetgbe tjo macw cm prcfuitbce% Vjo prcnoit

    bevcavof fbsiussbed tjo frbvors cm suporbcr bevoetcry `gegdo`oet pormcr`geio loiguso bt bs g

    lgrc`otor mcr tjo ueforaybed lusbeoss lojgvbcr% Vjo clnoitbvo wgs tc lottor gssoss tjo truo

    pctoetbga cm tjo ic`pgey gef bts glbabty tc gijbovo sustgbeglao rosuats mrc` tjbs pctoetbga%

    Vjo mbefbeds beiaufo tjgt tjo ic`pgey jgs oecudj pctoetbga bm bt aovorgdos bts roscurios tc bts

    muaaost% Ly rooedbeoorbed tjobr betorega prcioss tc beirogso tjo ommbiboeiy ly bevoetcry cm tjo

    ic`pgey ige gijbovo sbdebmbiget rosuats tjgt wbaa koop tjobr sjgrojcafors jgppy%

    Vjo prcnoit jgs looe cm b``oeso joap mcr `o% B! lobed g mbegeio stufoet! jgvo dct g`paocppcrtuebtbos tc ueforstgef tjo vory muefg`oetgas cm ic``oribga cporgtbces cm tjo ic`pgey% Bt

    gasc dgvo `o ge cppcrtuebty tc ueforstgef glcut vgrbcus `girc-oicec`bi iceiopts! wjbij gmmoit

    tjo befustry gs woaa%

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    =

    CLNOIVB]OY

    Bevoetcrbos icestbtuto tjo prbeibpga bto`s be tjo wcrkbed igpbtga cm tjo `gncrbty cm trgfbed gef

    befustrbga ic`pgebos% Be bevoetcry! wo beiaufo rgw `gtorbga! mbebsj dccf! wcrkbed be prcdross!suppabos gef ctjor giiosscrbos% Vc `gbetgbe tjo icetbeubty be tjo cporgtbces cm lusbeoss

    oetorprbso! g `beb`u` stcik cm bevoetcry bs roqubrof% @gegdo`oet cm bevoetcry bs fosbdeof tc

    roduagto tjo vcau`o cm bevost`oet be dccfs ce jgefs! tjo typos cm dccfs igrrbof be stcik tc `oot

    tjo eoofs cm prcfuitbce gef sgaos wjbao gt tjo tb`o! tjo bevost`oet be tjo` bs tc kopt gt g

    rogsceglao aovoa%

    Murtjor wo ige oxpacro tjo clnoitbvos gs -

    y Vc stufy gef gegayzo tjo ic`pgeys bevoetcry systo`y GLI Gegaysbsy Mgst `cvbed- Yacw `cvbed gegaysbsy Vc gegayzo tjo tb`o porbcf cm bevoetcryy Vc gegayzo tjo icst cm bevoetcry

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    ABYV CM ICEVOEVY

    Icetoets Xgdo Ec%

    7% CLNOIVB]OY CM YV_FR =

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    BEV\CF_IVBCE

    Ovorost Befustrbos Ab`btof prcvbfos ycu wbtj tjo wcraf-iagss lubafbed scautbces tc `oot ycur

    icestruitbce roqubro`oets! be tjo Befustrbga! Ic``oribga gef \osbfoetbga soitcrs%

    Jbstcrbigaay! Ovorost jgs prcvbfof rurga sjoators ly `gkbed icrrudgtof rccmbed sjoots gvgbaglao tcmgr`ors gt g ic`potbtbvo prbio% Vjo ic`pgey bs pcbsof tc igpbtgabzo ce tjo cppcrtuebtbos be rurga

    Befbg wjoro vgrbcus jcusbed gef bemrgstruituro bebtbgtbvos gro oevbsgdof ly tjo Dcvore`oet%

    Vcfgy! Ovorost cmmors g ic`paoto rgedo cm lubafbed scautbces wjbij beiaufos Iobabeds! Tgaas!Maccrbed! Iagffbed! Fccrs! \ccmbed gef Xro-Oedbeoorof Ytooa Lubafbeds% Vjoso gro prcfuiof gt

    Ovorost$s stgto-cm-tjo-grt BYC> 76888 iortbmbof `geumgiturbed mgibabtbos gt Ky`cro! Egsjbk!Icb`lgtcro! Kcakgtg gef \ccrkoo% Tbtj cvor 6888 rotgba pcbets sprogf gircss tjo egtbce tcdotjor

    wbtj tjo stroedtj cm cvor 7

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    Xrcfuitbce Mgibabtbos Ljgdwgepur

    Ovorost Befustrbos jgs ostglabsjof g drooe mboaf! uatrg-`cfore `geumgiturbed uebt! sprogf cvor ge

    grog cm

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    Icfo cm Icefuit

    Vjo Lcgrf cm Fbroitcrs *jorobegmtor romorrof tc gs tjo ,Lcgrf," cm Ovorost Befustrbos Ab`btof

    *OBA" *jorobegmtor romorrof tc gs tjo ,Ic`pgey," jgs gfcptof tjo mcaacwbed Icfo cm LusbeossIcefuit gef Otjbis *jorobegmtor romorrof tc gs tjo ,Icfo," mcr tjo Lcgrf gef Yoebcr

    @gegdo`oet%

    G `cfoa icfo cm icefuit jgs looe fosbdeof tc put vgauos betc prgitbio% Vjbs Icfo cm Icefuitbse$t `oroay g sot cm ruaos mcr spoibmbi ibriu`stgeios lut ge betoetbcegaay oxpgesbvo stgto`oet cm

    prbeibpaos `oget tc bemcr` gaa tjo gitbces cm tjo Lcgrf cm Fbroitcrs gef Yoebcr @gegdo`oet% VjoLcgrf gef Yoebcr @gegdo`oet sjcuaf `gko ge ommcrt tc stufy gef ueforstgef tjoso prbeibpaos

    gef fc tjobr lost tc gppay tjo` tc gey gef gaa ibriu`stgeios wjbij `gy grbso%

    Gaa soebcr `gegdo`oet o`pacyoos sjcuaf sbde tjo gikecwaofdo`oet mcr` gt tjo oef cm tjbs

    Icfo gef roture tjo mcr` tc tjo J\ Fopgrt`oet tjgt tjoy jgvo roiobvof! rogf gef ueforstccf!gef gdroof tc ic`pay wbtj tjo Icfo% Vjo sbdeof gikecwaofdo`oet mcr` sjgaa lo mbaof be ogij

    Cmmbior$s porscega mbao%

    Gppabiglbabty cm tjo Icfo

    Vjbs Icfo gppabos tc>

    *g"Gaa tjo Fbroitcrs cm tjo Ic`pgey%*l"Gaa tjo Yoebcr @gegdo`oet O`pacyoos cm tjo Ic`pgey! wjbij wcuaf ic`prbso gaa

    `o`lors cm @gegdo`oet ceo aovoa loacw tjo Oxoiutbvo Fbroitcr! beiaufbed gaaMueitbcega! Tcrks gef ^cega jogfs%

    Be tor`s cm tjo Abstbed Gdroo`oet gaa tjo Lcgrf @o`lors gef tjo Yoebcr @gegdo`oet

    o`pacyoos sjcuaf gmmbr` ic`pabgeio wbtj tjo icfo ce ge geeuga lgsbs% Vjo Geeuga\opcrt cm tjo Ic`pgey sjgaa icetgbe g foiagrgtbce tc tjbs ommoit gef sbdeof ly tjo

    @gegdbed Fbroitcr%

    Vjo Icfo

    7% Icemabit cm Betorost cr Futy

    7%7 Vjo Lcgrf gef Yoebcr @gegdo`oet `ust lo gwgro cm pctoetbga icemabit lotwooe *fbroitay cr

    befbroitay">

    *g" Ce tjo ceo jgef>

    7% Vjo betorost cm tjo Ic`pgey

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    7% Vjobr porscega cr oxtorega lusbeoss betorosts

    *g" Muaay gef mrgekay bemcr` tjo ic`pgey cm gey porscega cr oxtorega lusbeoss betorost tjgt

    `gy aogf tc>

    y Ge gituga cr pctoetbga icemabit cm betorost cr futy%y G rogsceglao porioptbce cm ge gituga cr pctoetbga icemabit cm betorost cr futy%

    *l" Cltgbe gef mcaacw befopoefoet aodga gfvbio tc gvcbf gef roscavo gey gituga! pctoetbga cr

    poriobvof icemabit cm betorost cm futy%

    7%6 Ogij Fbroitcr `ust>

    *g"Ect pgrtbibpgto wjoe tjo Lcgrf icesbfors gey `gttor be wjbij tjo Fbroitcr jgs cr `gyjgvo g icemabit cm betorost cr futy> gef

    *l"Ic`pay wbtj tjo Ic`pgebos Git! 72?= gef Abstbed Gdroo`oet prcvbsbces be roagtbce tctjo fbsiacsbed `gtorbga porscega betorosts gef rostrbitbces ce vctbed ly Fbroitcrs%

    7%? Ogij Fbroitcr `ust bemcr` tjo Lcgrf>

    *g" Gey oxbstbed Fbroitcrsjbp cr ctjor cmmbio joaf ly Fbroitcr be gectjor oetbty*l"Gey prcpcsof gppcbet`oet gs g Fbroitcr cr Yoebcr Oxoiutbvo cm gectjor oetbty lomcro

    giioptbed tjo gppcbet`oet%

    7%= Vjo Lcgrf gef Yoebcr @gegdo`oet `ust ect oxpacbt mcr tjobr cwe porscega dgbe tjo

    cppcrtuebtbos tjgt gro fbsicvorof tjrcudj tjo uso cm icrpcrgto prcporty! bemcr`gtbce cr pcsbtbceueaoss tjo cppcrtuebty bs fbsiacsof muaay be wrbtbed tc tjo Ic`pgey%

    *g" Ic`pay wbtj tjo aottor gef spbrbt cm gey gppabiglao agw! ruao cr roduagtbce%*l"Ic`pay wbtj tjo Besbfor Vrgfbed \oduagtbces gs agbf fcwe ly YOLB gef tjo Ic`pgey%*i" Ic`pay wbtj pcabibos gef prciofuros cm tjo Ic`pgey%*f"Oeicurgdo ctjor cmmbiors gef o`pacyoos tc fc tjo sg`o%

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    *g" Gutjcrbzof ly tjo Lcgrf%*l"\oqubrof ly agw cr roduagtcry lcfy *beiaufbed g roaovget stcik oxijgedo"%

    9%< Vjo oxbstoeio gef fotgbas cm gey Lcgrf gef @gegdo`oet bemcr`gtbce! fbsiussbces gef

    foibsbces tjgt gro ect pulabiay kecwe gef jgvo ect looe gpprcvof ly tjo Lcgrf mcr pulabiroaogso gro icembfoetbga bemcr`gtbce cm tjo Ic`pgey gef sulnoit tc pgrgdrgpj 9%7%

    6% Xrctoitbce gef Xrcpor uso cm Ic`pgey Gssots

    6%7 Vjo Ic`pgey oxpoits ogij Fbroitcr gef Yoebcr @gegdo`oet tc uso gaa rogsceglao

    oefogvcrs tc prctoit gey Ic`pgey Gssot gef tc oesuro bts ommbiboet uso%

    6%< G Fbroitcr cr Yoebcr @gegdo`oet `gy ceay uso g Ic`pgey Gssot mcr aodbtb`gto lusbeosspurpcsos gpprcvof ly tjo Lcgrf%

    6%9 Ogij Fbroitcr gef Yoebcr @gegdo`oet `ust b``ofbgtoay ropcrt gey suspoitof mrguf crtjomt cm g Ic`pgey gssot mcr bevostbdgtbce%

    6%6 Vjo Lcgrf! Yoebcr @gegdo`oet gef gaa o`pacyoos `ust pgy pgrtbiuagr gttoetbce tc

    bemcr`gtbce toijecacdy gspoits suij gs fgtg prctoitbce gef fgtg soiurbty%

    ?% Mgbr Fogabed

    ?%7 Vjo Ic`pgey oxpoits tjo Lcgrf gef Yoebcr @gegdo`oet tc>

    *g" Foga mgbray wbtj o`pacyoos! bevostcrs! iustc`ors! suppabors! ic`potbtcrs! gufbtcrs!agwyors! irofbtcrs cr ctjor gfvbscrs cm tjo Ic`pgey%

    *l"Oeicurgdo ctjor o`pacyoos gef cmmbiors tc fc tjo sg`o%

    ?%< Vjo Lcgrf gef Yoebcr @gegdo`oet `ust ect tgko uemgbr gfvgetgdo cm gey o`pacyoo!

    iustc`or! suppabor! ic`potbtcr! gufbtcr! agwyor cr ctjor gfvbscr cm tjo Ic`pgey! irofbtcrtjrcudj baaodga icefuit! `gebpuagtbce! uefuo bemauoeio! iceioga`oet! gluso cm icembfoetbga

    bemcr`gtbce! `bsroprosoetgtbce cm `gtorbga mgits cr gey ctjor uemgbr fogabed prgitbio%

    ?%9 Vjo Lcgrf gef Yoebcr @gegdo`oet `ust prc`cto g rospoitmua wcrk pagio! iuaturo tjgt bsmroo cm jgrgss`oet! lbgs gef fbsirb`begtbce cm gey kbef%

    =% Ic`poesgtbce mrc` ece-Ic`pgey scurios gef Dbmts

    =%7 Vjo Lcgrf gef Yoebcr @gegdo`oet sjcuaf ect giiopt ic`poesgtbce *be gey mcr`" mcr

    sorvbios pormcr`of mcr tjo Ic`pgey mrc` gey scurio ctjor tjge tjo Ic`pgey%

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    =%< Vjo Lcgrf gef Yoebcr @gegdo`oet `gy ect cmmor! dbvo cr roiobvo dbmts mrc` porsces croetbtbos wjc foga wbtj tjo Ic`pgey cr bts Jcafbed Ic`pgey! wjoro gey suij dbmt bs lobed `gfo

    be crfor tc bemauoeio tjo gitbces cr wjoro giioptgeio cm tjo dbmts icuaf irogto tjo gppogrgeio cm gicemabit cm betorost%

    4% \opcrtbed cm Baaodga gef ueotjbiga Lojgvbcr

    4%7 Vjo Lcgrf gef Yoebcr @gegdo`oet sjcuaf prc`cto otjbiga lojgvbcr gef tgko stops tc oesurotjgt tjo Ic`pgey>

    *g" Oeicurgdos o`pacyoos tc tgak tc suporvbscrs! `gegdors gef ctjor gpprcprbgto porsceeoawjoe be fcult glcut tjo lost icurso cm gitbce be g pgrtbiuagr sbtugtbce%

    *l"Oeicurgdos o`pacyoos tc ropcrt vbcagtbces cm agws! roduagtbces cr tjo Ic`pgey$s Icfo cmIcefuit tc gpprcprbgto porsceeoa%

    *i" Bemcr`s o`pacyoos tjgt tjo Ic`pgey wbaa ect gaacw rotgabgtbce mcr ropcrts `gfo be dccfmgbtj%

    :% ]bcagtbce gef Ic`pabgeio cm tjo Icfo

    :%7 Vjo Lcgrf gef Yoebcr @gegdo`oet bs roqubrof tc joap oemcrio tjbs icfo gs pgrt cm jbs#jor

    ncl gef gasc cm jbs#jor otjbiga rospcesblbabty%

    :%< Fbroitcrs sjcuaf ic``uebigto gey suspoitof vbcagtbces cm tjbs Icfo prc`ptay tc tjo

    Ijgbr`ge cm tjo Gufbt Ic``bttoo% Yoebcr @gegdo`oet sjcuaf ic``uebigto gey suspoitofvbcagtbce cm tjbs Icfo tc tjo @gegdbed Fbroitcr wjc be ture sjgaa ic``uebigto bt tc tjo

    Ijgbr`ge cm tjo Gufbt Ic``bttoo%

    :%9 ]bcagtbces wbaa lo bevostbdgtof ly tjo Lcgrf cr ly porsces fosbdegtof ly tjo Lcgrf! gefgpprcprbgto gitbce wbaa lo tgkoe be tjo ovoet cm gey vbcagtbces cm tjo Icfo%

    2% Tgbvor gef G`oef`oet cm tjo Icfo

    2%7 Vjbs Icfo bs sulnoit tc `cfbmbigtbce gt gey tb`o sbeio tjo Ic`pgey bs ic``bttof tc

    icetbeucusay rovbowbed gef upfgtbed bts pcabibos gef prciofuros be tor`s cm oxtget dubfoabeosgef prciofuros agbf fcwe ly fbmmoroet stgtutcry gutjcrbtbos%

    2%< Gey g`oef`oet#beiausbce cr wgbvor cm gey prcvbsbce cm tjbs Icfo sjgaa lo gpprcvof ly tjo

    Ic`pgey$s Lcgrf cm Fbroitcrs gef `ust lo prc`ptay fbsiacsof ce tjo Ic`pgey$s wolsbto%

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    IC@XGERY LCG\F CM FB\OIVC\Y

    Xgrtbiuagrs Fosbdegtbce Igtodcry WugabmbigtbcesOxportbso be spoibmbi

    mueitbcega grogs

    @% A% Duptg@gegdbed

    FbroitcrOxoiutbvo L% Voij *Jces"

    Voijebiga # Doeorga

    @gegdo`oet

    @gebsj

    Ygedjb

    ICC gefFbroitcr

    Ijbom CporgtbedCmmbior

    L%O% *@oij%"!XDF@ *BB@"

    Doeorga @gegdo`oet

    G% ]% Yc`geb Ijgbr`geXrc`ctorFbroitcr

    @%Ic`! @LG Lusbeoss @gegdo`oet

    Ygefoop

    NueegrkgrFbroitcr

    XrcmossbcegaBefopoefoet

    AAL! Ycabibtcr

    Lgekbed! Icrpcrgto!

    Oxijgedo Icetrca Yoiurbtbos Agws

    @cjgeaga

    LjgefgrbFbroitcr

    XrcmossbcegaBefopoefoet

    L%Ic`! MIGMbegeio! Giicuets Vgxgtbce

    R%Y%\gcOxoiutbvo

    Fbroitcr

    Oxoiutbvo

    Fbroitcr

    L% Yi% - @oij%

    Oedd%

    @geumgiturbed Cporgtbce

    Doeorga @gegdo`oet

    @% A% Egruag FbroitcrEce-Oxoiutbvo!

    BefopoefoetL%Yi% Oaoit% Oedd% Doeorga @gegdo`oet

    G`btglj Fgs

    @uefjrgFbroitcr

    Ece Oxoiutbvo!

    BefopoefoetL%Ic`

    Ic``oribga!Gf`bebstrgtbvo gef

    Xrcnoit @cebtcrbed

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    YV\_IV_\O CM VJO IC@XGER

    Ovorost Befustrbos Atf% Git upce tjo ruaos gef roduagtbces cm tjo ic`pgebos Git! 726:% Vjoic`pgey jgs woaa fombeof struituro% Bt jgvo tjo mcaacwbed fopgrt`oets>

    7% J\#Xorsceeoa fopgrt`oets

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    7=

    VCXBI GV G DAGEIO

    Bevoetcry

    Bevoetcry icestbtutos tjo `cst sbdebmbiget pgrt cm iurroet gssots cm g agrdo `gncrbty cm ic`pgebosbe Befbg% Ce ge gvorgdo! bevoetcrbos gro gpprcxb`gtoay =8/ cm iurroet gssots be pulabi ab`btof ic%Befbg% Loiguso cm tjo agrdo sbzo cm bevoetcrbos `gbetgbeof ly tjo mbr`s! g icesbforglao g`cuet cm

    moufs bs roqubrof tc ic``btof tc tjo`% Bt bs tjoromcro! glscautoay b`porgtbvo tc `egdobevoetcrbos ommbiboetay gef ommbiboetay be tjo crfor tc gvcbf ueeoiossgry bevost`oet% G mbr`

    eodaoitbed tjo `gegdo`oet cm bevoetcrbos wbaa nocpgrfbzo bts aced rue prcmbtglbabty gef `gy mgbauatb`gtoay% Bt bs pcssblao mcr mcro g ic`pgey tc rofuio bts aovoa cm bevoetcrbos tc g icesbforglao

    fodroo o%d% 78 tc

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    ]grbcus Mcr`s BeTjbij Bevoetcrbos Oxbst Be G @geumgiturbed Ic`pgey

    7"\gw `gtorbgas> \gw `gtorbgas gro tjcso lgsbi beputs tjgt gro icevortof betc mbebsjof prcfuit

    tjrcudj tjo `geumgiturbed prcioss% \gw `gtorbgas bevoetcrbos gro tjcso uebts wjbij jgvo looepurijgsof gef stcrof mcr muturo prcfuitbces%

    Mbebsjof dccfs bevoetcrbos gro tjcso ic`paotoay `geumgiturof prcfuits

    wjbij gro rogfy mcr sgao% Ytciks cm rgw `gtorbgas gef wcrk-be-prcioss mgibabtgto prcfuitbce!

    wjbao stcik cm mbebsjof dccfs bs roqubrof mcr s`cctj `grkotbed cporgtbces%

    \gw @gtorbgas

    \gw `gtorbgas gro tjcso beputs tjgt gro icevortof betc mbebsjof prcfuit tjcudj tjo `geumgiturbed

    prcioss% \gw `gtorbgas bevoetcrbos gro tjcso uebts wjbij jgvo looe purijgsof gef stcrof mcrmuturo prcfuitbces

    Tcrk be Xrcdross

    Vjoso bevoetcrbos gro so`b `geumgiturof prcfuits% Vjoy roprosoet prcfuits tjgt eoof `cro wcrklomcro tjoy mbebsjof prcfuits mcr sgaos%

    Mbebsjof Dccfs

    Mbebsjof dccfs bevoetcrbos gro tjcso ic`paotoay `geumgiturof prcfuits wjbij gro rogfy mcr sgao%Ytcik cm rgw `gtorbga gef wcrk be prcdross mgibabtbos prcfuitbce% Tjbao stcik cm mbebsjof dccfs bs

    roqubrof mcr s`cctj `grkotbed cporgtbce% Vjus! bevoetcrbos sorvo gs g abek lotwooe tjo

    prcfuitbce gef icesu`ptbce cm dccfs%

    Vjo aovoa cm tjroo kbefs cm bevoetcrbos mcr g mbr` fopoefs ce tjo egturo cm tjo lusbeoss% G

    `geumgiturbed mbr` wbaa jgvo sulstgetbgaay jbdj aovoas cm gaa tjroo kbefs cm bevoetcrbos! wbtj grotgba cr wjcao sgao mbr` wbaa jgvo jbdj gef ec rgw `gtorbga gef wcrk be prcdross bevoetcrbos%

    Tbtjbe `geumgiturbed mbr`s! tjoro wbaa lo fbmmoroeios% Agrdo jogvy oedbeoorbed ic`pgebosprcfuio aced prcfuitbce iyiao prcfuits! tjoromcro tjoy tjoy igrry agrdo bevoetcrbos% Ce tjo ctjor

    jgef! bevoetcrbos cm g icesu`or prcfuit ic`pgey wbaa ect lo agrdo! loiguso cm sjcrt prcfuitbce

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    7:

    iyiao gef mgst ture cvor% Mbr`s gasc `gbetgbe g mcrtj kbef cm bevoetcry! suppabos cr stcros gefspgros%

    Yuppabos

    Bt beiaufo cmmbios gef paget iaogebed `gtorbgas abko scgp! lrcc`s! cba! muoa !abdjt! luals oti% Vjo`gtorbga fc ect fbroitay oetor prcfuitbce! lut gro eoiossgry mcr prcfuitbce prcioss% _sugaay! tjoso

    suppabos gro s`gaa pgrt cm tjo tctga bevoetcrbos gef fc bevcavo sbdebmbiget bevost`oet% Vjoromcro! gscpjbstbigtof systo` cm bevoetcry icetrca `gy lo `gbetgbeof mcr tjo`%

    @gegdo`oet cm Bevoetcrbos

    Bevoetcry icestbtuto tjo prbeibpao bto` be tjo wcrkbed igpbtga cm tjo `gncrbty cm trgfbed gefbefustrbga ic`pgebos% Be bevoetcry! wo beiaufo rgw `gtorbga! mbebsjof dccfs! wcrk be prcdross!

    suppabos gef ctjor giiosscrbos% Vc `gbetgbe tjo icetbeubty be tjo cporgtbces cm lusbeoss oetorprbsog `beb`u` stcik cm bevoetcry roqubrof% Jcwovor! tjo pjysbiga icetrca cm bevoetrcry bs tjo

    cporgtbed rospcesblbabty cm stcros suporbetoefoet gef mbegeibga porsceeoa jgvo ectjbed tc fcglcut bt lut tjo mbegeibga icetrca cm tjoso bevoetcrbos be gaa abeo gitbvbty be wjbij tjoy ic`prbso g

    sulstgetbga pgrt cm tjo iurroet gssots bs g mroquoet prclao` be tjo `gegdo`oet cm wcrkbed igpbtga%@gegdo`oet cm bevoetcry bs fosbdeof tc roduagto tjo vcau`o cm bevost`oet be dccfs ge jgef! tjo

    typos cm dccfs igrrbof be stcik tc `oot tjo eoofs cm prcfuitbce! gef sgao wjbao gt tjo sg`o tb`o!tjo bevost`oet be tjo` bs tc lo kopt gt g rogsceglao aovoa%

    Iceiopt cm Bevoetcry @gegdo`oet

    Vjo tor` bevoetcry `gegdo`oet bs usof be twc wgys uebt icetrca gef vgauo icetrca% Xrcfuitbcegef purijgso cmmbibgas uso tjbs wcrf be tor` uebt icetrca wjorogs be giicuetbed tjbs wcrf bs usof

    be tor` cm vgauo icetrca% Gs bevost`oet be bevoetcry roprosoets be `gey igsos! ceo cm tjo agrdostgssots bto`s cm lusbeoss oetorprbso pgrtbiuagray tjcso oedgdo be `geumgiturbed! wjcao sgao trgfo

    gef rotgba trgfo% Yc`otb`o tjo icst cm `gtorbga usof be prcfuitbce surpgssos tjo wgdos gefprcfuitbce cvorjogf% Joeio! tjo prcpor `gegdo`oet gef icetrca cm igpbtga bevostof be tjo

    bevoetcry sjcuaf lo tjo prb`o rospcesblbabty cm giicuetbed fopgrt`oet loiguso roscuriosbevostof be bevoetcry gro ect ogrebed g roture mcr tjo ic`pgey% \gtjor! ce tjo ctjor jgef! tjoy

    gro icstbed tjo mbr` `ceoy lctj be tor`s cm igpbtga icst lobed beiurrof gef acss cm cppcrtuebtybeic`o tjgt bs lobed mcrodceo%

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    72

    CLNOIVB]OY CM BE]EOVC\R @GEGDO@OEV

    Vjo lgsbs `gegdorbga clnoitbvos cm bevoetcry icetrca gro twc-mcafs; mbrst! tjo gvcbfgeio cvor-

    bevost`oet cr uefor-bevost`oet be bevoetcrbos; gef soicef! tc prcvbfo tjo rbdjt qugabty cm rgw

    `gtorbga tc tjo prcfuitbce fopgrt`oet gt tjo rbdjt tb`o% Be lrbom! tjo clnoitbvos cm bevoetcryicetrca `gy lo su``grbzof gs mcaacws>

    G% Cporgtbed clnoitbvos>

    7" Oesurbed Gvgbaglbabty cm `gtorbgas

    7" Oicec`y be Xurijgso

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    *g" Xurijgsbed icsts>

    Xurijgso icst icesbsts cm prbio pgbf tc tjo suppabors gef gaa oxpoesos mcr lrbedbed tjo `gtorbga tc

    stcro beiaufbed mrobdjt! besurgeio gef trgespcrtgtbces icst% Be igso ioetrga oxibso futy bsgvgbaglao! tjo sg`o bs fofuitof mrc` tjo prbio pgbf tc tjo suppabor%

    *l" Crforbed icst>

    \oqubsbtbce! pagibed cm crfor! trgespcrtgtbce! gef stgmm sorvbios% Crforbed icsts gro mbxof por

    crfor sbzo beirogsos%

    *i" Igrrybed Icst>

    Tgrojcusbed! jgefabed! iaorbiga gef stgmm sorvbios! besurgeio gef tgxos% Igrrybed icst beirogsos%

    *f" Ytcik Cut icst *sjcrtgdo icst">

    Tjoe tjo stcik mgaas sjcrt cm fo`gef! bt rosuat be jbdjor icst bevcavof be irgsj prciuro`oet! aoss

    ommbiboet gef ueoicec`bi prcfuitbce sijofuao! Iustc`or fbssgtbsmgitbce gef acss cm sgaos%

    *o" Wugabty icst>

    Vjo qugabty cm g prcfuit cr sorvbio bs bts icemcr`geio wbtj profotor`beof stgefgrfs! icst cm

    qugabty ige lo iagssbmbof betc;

    7% Icst cm voefcr fovoacp`oet

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    *G"Ytcros bevoetcry*L"Ytcros Be*I"Xrcfuitbce Bevoetcry>7% Ytcros bevoetcry>

    Vjbs `gbeay ic`prbsos>

    *g" Fbroit `gtorbgas suij gs rgw `gtorbga be mcr` cm morrcus! ece morrcus! besuagtbed `gtorbgas! igstbed-

    mcrdbeds gef ic`pceoets

    *l" Befbroit gtorbgas> Vjoso gro gasc kecwe gs doeorga stcros! @gbetoegeio gef cporgtbed suppabosgef tjo abko bt beiaufos gaa tjo ece prcfuit bto`s roduagray stcikof ly tjo ic`pgey gef obtjor icesu`of

    be cporgtbce cm tjo paget cr cmmbio cr eoofof tc `gbetgbe bts lubafbed gef oqubp`oet%

    Ytcros Be Vrgesbt>

    Vjoso gro bto` wjbij jgvo looe sjbppof cr fbspgtijof mrc` voefcr lut ect yot rogijof tjobr fostbegtbce

    be stcros gef ect yot giicuetof mcr be tjo prbiof aofdor%

    Xrcfuitbce Bevoetcry>

    Tcrk Be Xrcdross Bevoetcry> Vjbs beiaufos gaa prcfuit `gtorbgas ce wjbij tjo ic`pgey jgs pormcr`of

    sc`o `geumgiturbed! prciossbed cr icevortbed cporgtbce lut wjbij gro ect yot be mbebsjof mcr` rogfy mcrsgao% Mbebsjof dccfs bevoetcry> tjoso beiaufo ic`paotof tjo bto`s cm `cfuaos tjgt gro rogfy mcr sgao%

    Vjoso `gy lo acigtof gt g ic`pgey paget cr stcro mcr g lrgeij mcr g ic``oribga wgrojcuso%

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    b" \ocrfor Aovoa- Bt bs tjo aovoa cm `gtorbga stcik gt wjbij bt bs eoiossgry tc tgko tjo stops mcrprciuro`oet cm murtjor acts cm `gtorbgas%

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    -

    7% \ocrfor aovoa systo` *\CA `otjcf">

    Be tjbs `otjcf! gt mbrst g roicrfor aovoa bs mcuef cut tgkbed betc icesbforgtbce tjo aogf-tb`o gef

    gasc tjo rgto cm icesu`ptbce% Vc tgko igro cm gey vgrbgtbce obtjor be tjo aogf-tb`o cr be tjo rgtbc

    cm icesu`ptbce cm qugetbty kecwe gs g lummor stcik cr sgmoty sabik bs prcvbfof%

    - Vjo stciks roiobvof gt mbxof betorvgas cm tb`o gef crfors gropagiof obtjor mcr g mbxof qugetbty cr g vgrbglao qugetbty%

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    Crforbed icst bs tjo icst wjbij wbaa lo beiurrof ly iceiore loiguso cm bebtbgabzbed cr pagibed

    crfor mcr tjo suppay cm `gtorbgas%

    Vc mbef cut tjo crforbed icst! gt mbrst tjo mcaacwbed icst gro fotor`beof mcr g pgrtbiuagr yogr%

    7% Yubtglao pcsbtbce cm gf`bebstrgtbvo stgmm acst wjc jgvo looe oedgdof be purijgsbed gitbvbtbos%

    Bevoetcry igrrybed icst bs tjo tctga oxpoefbturo beiurrof ly tjo `gtorbga `gegdo`oet mueitbces

    mcr igrrybed tjo bevoetcry be stcik% Yc mbef tjo bevoetcry igrrybed icst gt mbrst tjo mcaacwbedoxpoefbturo mcr tjo pgrtbiuagr yogr bs mcuet cut%

    7" Yubtglao pcsbtbce cm tjo gf`bebstrgtbvo stgmm icst%

    Aogf tb`o 0_sgdo rgto +Ygmoty stcik%

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    7% Yottbed up ecr`s mcr igrrybed Bevoetcry%

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    98

    G DAGEIO GV O]O\OYVY BE]OEVC\R IRIAO

    YVC\OY#TC\KO\#_YO\

    *BEFOEV"

    X_\IJGYO FOXGV@OEV

    *X%C"

    Y_XXAB\OY

    @GVO\BGA \OIOB]OF

    \ONOIVOF

    @BE X\OXG\OF

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    D\E X\OXG\OF

    *YVC\OY \OW_BYBVBCE YABX"

    YVC\OY#BVO@ @GYVO\#BE]OEVC\R

    YVC\OY

    _YO\Y

    ]BIO ]O\YG

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    97

    Befoet- Bt bs g typo cm purijgso roqubsbtbce sabp propgrof ly tjo stcros% Bt bs g purijgso crforwjbij fbsiacsos tjo qugetbty gef qugabty cm dccfs%

    Befoet Beiaufos-

    7" Eu`lor cm Bto`s

    Vjo @BE oesuros tjo qugabty gef qugetbty cm `gtorbga! wjotjor lctj to qugetbty gefqugabty cm tjo `gtorbga bs giicrfbed tc tjo crfor cr ect% Ce tjo lgsbs cm tjo bespoitbce @BE

    bs doeorgtof% Bt sjcws tjgt obtjor tjo dccf gro giioptglao cr ect%

    D\E- Dccfs \oiobvof Ecto>

    Bm tjo `gtorbga bs giioptof tjoe D\E bs propgrof%

    LBE> Bt bs ge gapjgeu`orbi icfo dbvoe tc ogij bto`s be tjo stcros! wjbij usof tc bfoetbmytjo stcik gef `gegdo bt giicrfbed tc tjo sorbga% Vjoso bto`s gro roduagray usof%

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    9 Vjoso gro tjcso bto`s wjbij gro ect usof roduagray% Vjoso bto`s fc ect jgvogey icfo gef stcik fcos ect sjcws tjoso bto`s% Bt beiaufos rgroay usof bto`s%

    BE]OEVC\BOY VJO IC@XGER BY _YBED

    7% Io`oet irgmt lgds IXK

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    99

    GLI Iagssbmbigtbce

    y Iagss G ? 7? / cm uebt 48 :8 / cm vgauo

    y Iagss L 98 / cm uebts 7? / cm vgauo

    y Iagss I ?8 =8 / cm uebts

    ? 78 / cm vgauo

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    96

    ICFOY _EBV ICYV *\s" GEE_GA _YGDO

    7 =8 28

    < 9?8 68

    9 98 798

    6 :8 =8

    ? 98 788

    =

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    9?

    VCVGA / CM VCVGA / CM VCVGA

    ICFO ]GA_O *agkos" ]GA_O W_GEVBVR /I_@@_AGVB]O

    2 98%= 9%?2 =%8 =%8

    : 7=%8 7%:4 ?%8 77%8 G

    < 76%8 7%=6 6%8 7?%8

    7 ?%6 8%=9 2%8

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    9=

    MYE Iagssbmbigtbce

    y Mgst `cvbed `gtorbgas gro tjcso `gtorbgas wjcso `cvo`oets gro `cro wjbao prcfuitbce%y Yacw `cvbed gro tjcso `gtorbgas wjcso `cvo`oets gro aoss gs ic`pgrof wbtj tjo mgst

    `cvbed%

    y Ece`cvbed gro tjcso `gtorbgas wjcso `cvo`oets gro rostrbitof tjrcudjcut tjoprcfuitbce%

    Vjo Bevoetcry jgs looe iagssbmbof betc MYE>

    y Jogvy `gijbeory > Ey

    Vccas >M

    y Gutc`ctbvo mbator > Ey Ybabigto rombebed > Y

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    94

    BE]OEVC\R V_\EC]O\ CM O]O\OYV

    Mrc` tjo glcvo ijgrt wo ige soo tjgt tjo bevoetcry turecvor cm Ovorost bs beirogsbed yogray

    Mrc` tjo glcvo ijgrt wo ige soo tjgt tjo bevoetcry turecvor cm Ovorost bs beirogsbed yogray

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    9:

    V_\EC]O\ CM O]O\OYV BEF_YV\BOY

    Be tjo glcvo ijgt wo ige soo tjgt tjo turecvor cm Ovorost bs beirogsbed yogr tc yogr%%

    Be tjo glcvo ijgt wo ige soo tjgt tjo turecvor cm Ovorost bs beirogsbed yogr tc yogr%%

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    92

    FGRY CM JCAFBED

    Mrc` tjo glcvo pbo ijgrt bt bs iaogray ueforstgefglao tjgt tjo jcafbed fgys cm bevoetcry gro

    rofuibed yogr tc yogr wbtj g fb`bebsjbed rgto joeio wo ige iceiaufo tjgt tjo icst cm bevoetcry bs

    gasc rofuibed yogray% Vjbs befbigtos tjgt tjo ic`pgey bs usbed ommoitbvo strgtody tc lrbed fcwe bts

    bevoetcry aovoa wjbij be btsoam foirogsos tjo icst cm bevoetcrbos

    BEVO\X\OVGVBCE

    Mrc` tjo glcvo pbo ijgrt bt bs iaogray ueforstgefglao tjgt tjo jcafbed fgys cm bevoetcry gro

    rofuibed yogr tc yogr wbtj g fb`bebsjbed rgto joeio wo ige iceiaufo tjgt tjo icst cm bevoetcry bs

    gasc rofuibed yogray% Vjbs befbigtos tjgt tjo ic`pgey bs usbed ommoitbvo strgtody tc lrbed fcwe bts

    bevoetcry aovoa wjbij be btsoam foirogsos tjo icst cm bevoetcrbos

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    68

    \OYOG\IJ @OVJCFCACDR

    Vjo gegaysbs cm bevoetcrbos giicrfbed tc tjo fgtg gvgbaglao be tjo ic`pgey% Vjo fgtg usof be tjo

    gegaysbs gro soicefgry grrgedof>

    7% Ly ropcrt cm ic`pgey

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    67

    MBEFBEDY

    Bm wo soo mrc` tjo glcvo tglao * Fgtg cm tjo Ic`pgey " tjgt tjo fgys cm bevoetcry jcafbed be

    tjo yogr

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    6

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    69

    \OIC@@OEFGVBCEY

    y @cro `ge pcwor bs roqubrof% Gt aogst

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    LBLABCD\GXJR

    K%D% Duptg Mbegeibga @gegdo`oet Xulabsjof ly K%D% Xulabigtbce @cfbegdgr% \%X% \gstcdb Mbegeibga @gegdo`oet Ofbtbce 9rf% Kjge @ R Ngbe X K%! Mbegeibga @gegdo`oet Vgtg @iDrgw-Jbaa Xulabsjbed

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