kokila mani vivek college of commerce
TRANSCRIPT
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Xjxci Bknncoc kh Bkffcwbc
Cqcbs}jxc Rsffewz
Fcwbae`} Ge`ij`o jr e` jf|kw}e`} rcwxjbc |wkxjmcm gz `sfgcw kh hj`e`bjen
j`r}j}s}jk`r }ae} acn|r j` }ac owk}a kh }ac bkw|kwe}c rcb}kw sn}jfe}cnz
wchncb}r j`}k }ac kxcwenn cbk`kfjb mcxcnk|fc`} kh }ac bks`}wz. Fcwbae`}
Ge`ir cwc cq|cb}cm }k |cwhkwf rcxcwen hs`b}jk`r njic jrrsc fe`eocfc`}
s`mcwwj}j`or |kw}hknjk fe`eocfc`} nke` rz`mjbe}jk` bk`rsn}e`} emxjrkw
e`m akr} kh k}acw eb}jxj}jcr. RCGJ aer enrk femc enn |kcwhsn }k wcosne}c }ac
eb}jxj}jcr kh fcwbae`} ge`ir j` }ac gcr} j`}cwcr} kh j`xcr}kwr e`m cbk`kfz.
E|ew} fcwbae`} ge`ij`o er }ac `cbcrrj}z kh ge`ir }acfrcnxcr ajba cwc
j` }ac `ccm kh `k`&hs`m gercm j`bkfc rk er }k jf|wkxc }acjw |wkhj}egjnj}z
fewoj`r gz enn fce`r j` }ac bae`ocm cbk`kfjb rbc`ewjk. @k j} bksnm gc
e`zgkmzr e`qjc}z }k ac}acw fcwbae`} ge`ir ewc |cwhkwfj`o }acjw ms}jcr
ak`cr}nz er }acz cwc cq|cb}cm }k mk. _ae} ms}jcr }acz |cwhkwf fkr} e`m j`
ae} be|ebj}z. _ac}acw fcwbae`} ge`ij`o gsrj`crr acn|r ge`i }acf }k
jf|wkxc }acjw kxcwenn |wkhj}egjnj}z. Mkcr }ac rkbjk |knj}jben e`m cbk`kfjb
c`xjwk`fc`} |wcxejnj`o }kmez rshhjbjc`}nz ewwe`} }ac owk}a kh fcwbae`}
ge`ij`o kw k}acwjrc; E` ak`cr} e}}cf|} jr gcj`o femc }k rcci e`rcwr kh
}acjw uscr}jk`r e`m enrk }k rsoocr} wcfcmjen fcerswcr acwcxcw |krrjgnc k`
}ac gerjr kh cf|jwjben r}smz mk`c.
Bk`rsfcwr i`k Ak e`m Eewc`crr jr crrc`}jen hkw }ac|wkhj}egjnj}z kh Fcwbae`} Ge`ij`o Gsrj`crr.
Fcwbae`} Ge`ij`o j` J`mje \eoc 5
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Xjxci Bknncoc kh Bkffcwbc
FCWBAE@] GE@IJ@O J@ J@MJE
BAE\]CW&5
J@]WKMSB]JK@4
Hj`e`bjen rcwxjbcr ewc e` jf|kw}e`} bkf|k`c`} kh hj`e`bjen rzr}cf. ]ac
rfkk}a hs`b}jk`j`o kh hj`e`bjen rzr}cf mc|c`mr s|k` }ac we`oc kh hj`e`bjen
rcwxjbcwr cq}c`mcm gz }ac |wkxjmcwr. Hj e`bjen rcwxjbcr j` J`mje aexc
j}`crrcm wcfewiegnc bae`ocr j` }ac wcbc`} |er} eh}cw }ac jf|ncfc`}e}jk` kh
Njgcwenjte}jk` |wjxe}jte}jk` e`m onkgenjte}jk`.
Hs`mr ewc }e||cm hwkf }ac be|j}en fewic} }k hj`e`bc xewjksr fcoe j`msr}wjen
|wkdcb}r. J` e}}web}j`o |sgnjb rexj`or fcwbae`} ge`icwr |nez e xj}en wknc err|cbjenjtcm eoc`bjcr. ]ac wcrkswbcr wejrj`o hs`b}jk`r wcfej`r }k gc }ac
|wjfewz gsrj`crr kh e fcwbae`} ge`icw. ]ac |wjfewz fewic} aknmr }ac icz }k
we|jm be|j}en hkwfe}jk` owk}a j` j`msr}wjen |wkmsb}jk`r e`m cq|kw}r. ]acwc
aer }k gc ebbks`}egjnj}z }k }ac c`m src kh hs`mr wejrcm hwkf }ac fewic}. ]ac
j`bwcercr j` }ac `sfgcw kh jrrscr e`m wejrcm }ac `sfgcw kh fcwbae`}
ge`icwr. ]acwchkwc }ac hjcnm gcbefc ajoanz bkf|c}j}jxc fewic} acwc j}
wcusjwcr e r|cbjenjtcm rijnn j` ae`mnj`o }ac rj}se}jk`. ]ac fcwbae`} ge`icwr
aexc e rkbjen wcr|k`rjgjnj}z }k j` gsjnmj`o e` j`msr}wjen r}wsb}swc j` J`mje.
Fcwbae`} ge`icwr errjr} bkw|kwe}c j` wejrj`o be|j}en. ]acz errjr} j` jrrsc kh
Fcwbae`} Ge`ij`o j` J`mje \eoc 7
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Xjxci Bknncoc kh Bkffcwbc
raewcr rz`mjbe}j`o nke`r |sgnjb jrrsc kh mcgc`}swcr. ]acz mk `k} |wkxjmc
hs`mr.
]acz k`nz errjr}. ]acz enrk eb}jxcnz ewwe`oc kwij`o be|j}en e||wejren
\wkdcb}r rbws}j`jtc ( |cwrsemc fcwocw |wk|krenr.
J` GW]JE@fcwbae`} ge`icwr ( j`xcr}fc`}r ge`icwr ewc rz`k`zfksr.
J` }ac S.R. Fcwbae`} ge`i fce`r er j`xcr}fc`}r ge`i ajba jr cnn
cusj||cm }k ae`mnc fsn}j`e}jk`en bkw|kwe}jk`r.
J` J@MJE fcwbae`} ge`icwr jr e gkmz bkw|kwe}c ak bewwjcr k` e`z eb}jxj}z
kh }ac jrrsc fe`eocfc`} ajba bk`rjr} kh |wc|ewj`o |wkr|cb}sr ( k}acw
j`hkwfe}jk` wcne}j`o }k }ac jrrsc. Fcwbae`} ge`ir j` J`mje ewc `k} ennkcm }k
bk`msb} e`z gsrj`crr k}acw }ae` wcne}cm }k rcbswj}jcr fewic}. ]acwc jr `kkhhjbjen be}cokwz j` j`xcr}fc`} ge`ij`o.
MCHJ@J]JK@4
J` ge`ij`o fcwbae`} ge`i jr e hj`e`bjen j`r}j}s}jk` |wjfewjnz c`oeocm j`
khhcwj o hj e`bjen rcwxjbcr e`m emxjbc }k bkw|kwe}jk`r e`m cen}az
j`mjxjmsenr k` ak }k src }acjw fk`cz. ]ac }cwf be` enrk gc srcm }k
mcrbwjgc }ac |wjxe}c cusj}z eb}jxj}jcr kh ge`ij`o.
Fcwbae`} Ge`ij`o j` J`mje \eoc 2
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Xjxci Bknncoc kh Bkffcwbc
Ebbkwmj`o }k Bkq M. fcwbae`} ge`ij`o jr mchj`cm er fcwbae`} ge`ir ewc
}ac hj`e`bjen j`r}j}s}jk`r |wkxjmj`o r|cbjenjr} rcwxjbcr ajba oc`cwennz
j`bnsmc }ac ebbc|}e`bc kh gjnnr kh cqbae`oc bkw|kwe}c hj`e`bc |kw}hknjk
fe`eocfc`} e`m k}acw ge`ij`o rcwxjbcr.
]ac `k}jhjbe}jk` kh }ac Fj`jr}wz kh Hj`e`bc mchj`cr e fcwbae`} ge`icw er
e`z |cwrk` ak jr c`oeocm j` }ac gsrj`crr kh jrrsc fe`eocfc`} cj}acw
gz feij`o ewwe`ocfc`}r wcoewmj`o rcnnj`o gszj`o kw rsgrbwjgj`o }k
rcbswj}jcr er fe`eocw bk`rsn}e`} emxjrkw kw wc`mcwj`o bkw|kwe}c
emxjrkwz rcwxjbc j` wcne}jk` }k rsba jrrsc fe`eocfc`}.
J` rakw} fcwbae`} ge`icwr errjr} j` wejrj`o be|j}en e`m emxjbc k` wcne}cm
Kwjoj`
Fcwbae`} ge`ij`o kwjoj`e}cm }awksoa }ac c`}cwj`o kh Nk`mk` fcwbae`}r j`
hkwcjo` }wemc }awksoa ebbc|}e`bc kh gjnn. Ne}cw }ac fcwbae`}r errjr}cm }acOkxcw`fc`} kh s`mcw mcxcnk|cm bks`}wjcr j` wejrj`o nk`o }cwf }awksoa
hnke}e}jk` kh gk`mr j` Nk`mk` fk`cz fewic}. Kxcw e |cwjkm }acz cq}c`mcm
}acjw eb}jxj}jcr }k mkfcr}jb gsrj`crr kh rz`mjbe}jk` kh nk`o }cwf e`m rakw}
}cwf hj`e`bc s`mcwwj}j`o kh `c jrrsc eb}j`o er wcojr}wewr e`m raewc
}we`rhcw eoc`}r mcgc`}swcr }wsr}ccr |kw}hknjk fe`eocwr `cok}je}j`o eoc`}r
hkw fe`eocwr }eickxcwr c}b.
Fcwbae`} Ge`ij`o j` J`mje \eoc =
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Xjxci Bknncoc kh Bkffcwbc
Ajr}kwz
]ac ajr}kwz kh fcwbae`} ge`i be` gc me}cm gebi }k 5?}a ( 51}a bc`}swjcr
ac` j} hjwr} r}ew}cm j` J}enz ( Hwe`bc. ]ajr er r}ew}cm gz }ac J}enje`
owej` fcwbae`}r. J} bkf|wjrcm kh fcwbae`} ge`icwr ak j`}cwfcmje}cm kw
errjr}cm j` hj`e`bj`o }ac }we`reb}jk`r kh k}acw }wemcwr e`m }acjw k` }wemc }kk.
_j}a }ac |erreoc kh }jfc }ac |web}jbcr j` cxknxcm e`m }ac fcwbae`} ge`ij`o
j` }ac fkmcw` cwe r}ew}cm hwkf Nk`mk` acwc }ac fcwbae`}r r}ew}cm }k
hj`e`bc }ac hkwcjo` }wemc }awksoa ebbc|}e`bc kh gjnn. Ne}cw }acz cq}c`mcm
}acjw rcwxjbcr }k }ac okxcw`fc`}r kh s`mcw mcxcnk|cm bks`}wjcr }k wejrc }ac
nk`o }cwf hs`mr }awksoa }ac hnke}e}jk` kh gk`mr j` }ac Nk`mk` fk`cz
fewic}. Kxcw }ac |cwjkm }acz cq}c`mcm }acjw rcwxjbcr }k nke` rz`mjbe}jk`
s`mcwwj}j`o }ac jrrscr |kw}hknjk fe`eocfc } c}b. ]ac |kr} ew |cwjkm
j}`crrcm asoc j`bwcerc j` }ac fcwbae`} ge`ij`o eb}jxj}jcr.
Fcwbae`} Ge`ij`o j` J`mje \eoc 3
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Xjxci Bknncoc kh Bkffcwbc
BAE\]CW&7
FCWBAE@] GE@IJ@O J@ J@MJE
Fcwbae`} ge`ij`o eb}jxj}z er khhjbjennz bkffc`bcm j`}k }ac J`mje` be|j}en
Fewic}r ac` Owj`mnezr ge`i wcbcjxcm }ac njbc`rc hwkf wcrcwxc ge`i j`
5:8?. Owj`mnezr r}ew}cm j}r k|cwe}jk`r j}a fe`eocfc`} kh be|j}en jrrscr
wcbko`jtcm }ac wcusjwcfc`}r kh s|bkfj`o bnerr kh C`}wc|wc`cswr hkw mjxcwrchj`e`bjen rcwxjbcr we`oj`o hwkf |wkmsb}jk` |ne``j`o e`m rzr}cf mcrjo` }k
fewic} wcrcewba. E|ew} hwkf }ajr j} enrk |wkxjmcr fe`eocfc`} bk`rsn}j`o
rcwxjbcr }k fcc} }ac Wcusjwcfc`}r kh rfenn e`m fcmjsf rcb}kw we}acw }ae`
newoc rcb}kw.
Bj}jge`i Rc}s| j}r fcwbae`} ge`ij`o mjxjrjk` j` J`mje` j` 5:?
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Xjxci Bknncoc kh Bkffcwbc
]ac Fcwbae`} Ge`i ok} fkwc jf|kw}e`bc j` }ac zcew 5:12 ac` }acwc er e
asoc gkkf j` }ac |wjfewz fewic} acwc }ac bkf|e`jcr cwc okj`o hkw `c
jrrsc. Fcwbae`} ge`ij`o eb}jxj}jcr ewc kwoe`jtcm e`m s`mcw}eic` j` rcxcwen
hkwfr. Bkffcwbjen ge`ir e`m hkwcjo` mcxcnk|fc`} hj`e`bc j`r}j}s}jk`r aexc
kwoe`jtcm }acf }awksoa hkwfe}jk` mjxjrjk`r `e}jk`enjtcm ge`ir aexc hkwfcm
rsgrjmjewz bkf|e jcr raewc gwkicwr e`m bk`rsn}e`bjcr bk`r}j}s}cm
}acfrcnxcr j`}k |sgnjb njfj}cm bkf|e`jcr kw wcojr}cwcm }acfrcnxcr er |wjxe}c
njfj}cm Bkf|e`jcr. Rkfc fcwbae`} ge`ij`o bkf|e`jcr aexc c`}cwcm j`}k
bknnegkwe}jk` j}a fcwbae`} ge`icwr kh hkwcjo` bks`}wjcr egwkem j}a rcxcwen
gwe`bacr. Er kh `k }acwc ewc 523 Fcwbae`} ge`icwr ak ewc wcojr}cwcm j}a
RCGJ j` J`mje. J} j`bnsmcr \sgnjb Rcb}kw \wjxe}c Rcb}kw e`m hkwcjo` |nezcwr
rkfc kh }acf ewc4&
\sgnjb Rcb}kw Fcwbae`} Ge`icwr
RGJ be|j}en fewic}r n}m
\s`deg e}jk`en ge`i
Ge`i kh Feaewera}we
JHBJ hj`e`bjen rcwxjbcr n}m
Iewsw Xzrze ge`i n}m
R}e}c Ge`i kh Gjie`cw e`m Dej|sw
\wjxe}c Rcb}kw Fcwbae`} Ge`icwr
JBJBJ Rcbswj}jcr N}m
Eqjr Ge`i N}m !Hkwfcwnz S]J Ge`i N}m.*
Geded Be|j}en N}m
]e}e Be|j}en Fewic}r N}m
Fcwbae`} Ge`ij`o j` J`mje \eoc ?
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Xjxci Bknncoc kh Bkffcwbc
JBJBJ Ge`i N}m
Wcnje`bc Rcbswj}jcr Njfj}cm
Ik}ei Feaj`mwe Be|j}en Bkf|e`z N}m
Zcr Ge`i N}m.
Hkwcjo` \nezcwr j` Fcwbae`} Ge`ij`o
Oknmfe` Rebar !J`mje* Rcbswj}jcr \x}. N}m.
Fkwoe` R}e`ncz J`mje Bkf|e`z \x}. N}m
Gewbnezr Rcbswj}jcr !J`mje* \x}. N}m
Ge`i Kh Efcwjbe @.E
Mcs}rbac Ge`i
Mcs}rbac Cusj}jcr J`mje \wjxe}c Njfj}cm
Gewbnezr Ge`i \nb
Bj}jowks| Onkgen Fewic}r J`mje \x}. N}m. MR\ Fcwwjnn Nz`ba N}m
HCMCQ Rcbswj}jcr N}m
Wcusjwcfc`}r hkw rc}}j`o s| e Fcwbae`} Ge`ij`o Ks}hj}
5* Hkwfe}jk` kh }ac Gsrj`crr Kwoe`jte}jk`
Fcwbae`} Ge`ij`o j` J`mje \eoc 1
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Xjxci Bknncoc kh Bkffcwbc
RCGJ eb} 5::7 mkcr `k} |wcrbwjgc e`z r|cbjhjb hkwf gsrj`crr
kwoe`jte}jk` }k bewwz k` }ac eb}jxj}jcr er fcwbae`} ge`icw.
Akcxcw }ac }z|cr kh kwoe`jte}jk` ewc njr}cm gcnk4
e. Rknc |wk|wjc}kwraj|
g. \ew}`cwraj| hjwf
b. Aj`ms S`mjxjmcm Hefjnz!ASH*
m. Bkw|kwe}c C`}cw|wjrcr
c. Bk&k|cwe}jxc Rkbjc}z
Oc`cwennz j} jr |wchcwwcm }ae} }ac Fcwbae`} Ge`ij`o ks}hj} gc e
wcojr}cwcm bkf|e`z. Fcwbae`} Ge`ir ewc oc`cwennz rc}s| er
rsgrjmjewz bkf|e`jcr kh ge`ir !\sgnjb kw \wjxe}c*. Hkw cqef|nc
RGJ be|r JBJBJ rcbswj}jcr c}b.
7* Emk|}jk` kh e xjegnc gsrj`crr |ne`
Enn }ac gerjb }cr}r wcusjwcm }k hj`m ks} ac}acw }ac gsrj`crr }k gc
s`mcw}eic` jr xjegnc kw `k} ewc enrk e||njbegnc }k e Fcwbae`} Ge`ij`o
rc}s|. Be|j}en emcusebz |wkhj}egjnj}z owk}a k||kw}s`j}jcr e`m bswwc`}
fewic} rjtc ewc rkfc kh }ac heb}kwr ajba `ccm }k gc nkkicm j`}k.
2* Wcojr}we}jk` kh Fcwbae } Ge`icw
Fcwbae`} Ge`ij`o j` J`mje \eoc :
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Xjxci Bknncoc kh Bkffcwbc
e. E||njbe}jk` hkw owe`} bcw}jhjbe}c
E` e||njbe}jk` hkw owe`} kh bcw}jhjbe}c `ccmr }k gc femc }k RCGJ. ]ace||njbe}jk` be` gc femc hkw e`z k`c kh }ac hknnkj`o be}cokwjcr kh }ac
fcwbae`} ge`icw efcnz4&
Be}cokwz J }ae} jr&
j. ]k bewwz k` e`z eb}jxj}jcr kh }ac jrrsc fe`eocfc`} ajba
jnn
J`}cw&enje bk`rjr} kh |wc|ewe}jk` kh |wkr|cb}sr e`m k}acw
J`hkwfe}jk` wcne}j`o }k }ac jrrsc mc}cwfj`j`o hj`e`bjen
R}wsb}swc }jc&s| kh hj`e`bjcwr e`m hj`en ennk}fc`} e`m wchs`m kh
]ac rsgrbwj|}jk`9 e`m
jj. ]k eb} er emxjrcw bk`rsn}e } fe`eocw s`mcwwj}cw |kw}hknjk
Fe`eocw.
Be}cokwz JJ }ae} jr }k eb} er emxjrcw bk`rsn}e`} bk&fe`eocw
s`mcwwj}cw |kw}hknjk fe`eocw9
Be}cokwz JJJ }ae} jr }k eb} er s`mcwwj}cw emxjrcw bk`rsn}e`} }k e`
jrrsc9
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
Be}cokwz JX }ae} jr }k eb} k`nz er emxjrcw kw bk`rsn}e`} }k e`
jrrsc.
]k bewwz k` }ac eb}jxj}z er s`mcwwj}cw kw |kw}hknjk fe`eocw e rc|ewe}c
bcw}jhjbe}c kh wcojr}we}jk` `ccmr }k gc kg}ej`cm hwkf RCGJ.
g. E||njbe}jk` }k bk`hkwf }k }ac wcusjwcfc`}r
]ac e||njbe}jk` raksnm bk`hkwf }k enn }ac wcusjwcfc`}r s`mcw }ac
RCGJ osjmcnj`cr k}acwjrc j} fez gc wcdcb}cm.
b. Hsw`jraj`o kh j`hkwfe}jk` bnewjhjbe}jk` e`m |cwrk`en
wc|wcrc`}e}jk`
]ac Gkewm fez wcusjwc }ac e||njbe`} }k hsw`jra hsw}acw j`hkwfe}jk` kw
bnewjhjbe}jk` wcoewmj`o fe}}cwr wcncxe`} }k }ac eb}jxj}z kh }ac fcwbae`}
ge`icw hkw }ac |sw|krc kh mjr|kren kh }ac e||njbe}jk`. ]ac e||njbe`} kw
j}r |wj`bj|en khhjbcw fez e||cew gchkwc }ac Gkewm hkw |cwrk`en
wc|wcrc`}e}jk`.
m. Bk`rjmcwe}jk` kh e||njbe}jk`
]ac gkewm raenn }eic j`}k ebbks`} hkw bk`rjmcwj`o }ac owe`} kh e
bcw}jhjbe}c enn fe}}cwr ajba ewc wcncxe`} }k }ac eb}jxj}jcr wcne}j`o }k
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
fcwbae`} ge`icw e`m j` |ew}jbsnew }ac e||njbe`} bkf|nje`bcr j}a }ac
hknnkj`o wcusjwcfc`}r efcnz4&
]ac e||njbe`} raenn gc e gkmz bkw|kwe}c k}acw }ae` e `k`&
ge`ij`o hj`e`bjen bkf|e`z
]ac fcwbae`} ge`icw ak aer gcc` owe`}cm wcojr}we}jk` gz }ac
Wcrcwxc Ge`i kh J`mje }k eb} er |wjfewz kw Re}cnnj}c mcencw fez
bewwz k` rsba eb}jxj}z rsgdcb} }k }ac bk`mj}jk` }ae} raenn `k}
ebbc|} kw aknm |sgnjb mc|krj}.
]ac e||njbe`} aer }ac `cbcrrewz j`hwer}wsb}swc njic emcuse}c
khhjbc r|ebc cusj|fc }r e`m fe`|kcw }k chhcb}jxcnz
mjrbaewoc ajr eb}jxj}jcr
]ac e||njbe`} aer j` ajr cf|nkzfc`} fj`jfsf kh }k |cwrk`r
ak aexc }ac cq|cwjc`bc }k bk`msb} }ac gsrj`crr kh }acfcwbae`} ge`icw
E |cwrk` mjwcb}nz kw j`mjwcb}nz bk``cb}cm j}a }ac e||njbe`} aer
`k} gcc` owe`}cm wcojr}we}jk` gz }ac Gkewm4
]ac e||njbe`} hsnhjnr }ac be|j}en emcusebz wcusjwcfc`}r jr er
hknnkr4
]ac be|j}en emcusebz wcusjwcfc`}r raksnm `k} gc ncrr }ae` `c}
kw}a kh }ac |cwrk` feij`o }ac e||njbe}jk` hkw owe } kh
wcojr}we}jk`. ]ac `c} kw}a raenn gc er hknnkr
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
Be}cokwz Fj`jfsf Efks`}
Be}cokwz J
Be}cokwz JJ
Be}cokwz JJJ
Be}cokwz JX
Wr. 3
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8/2/2019 kokila Mani Vivek college of commerce
14/54
Xjxci Bknncoc kh Bkffcwbc
c. \wkbcmswc hkw Wcojr}we}jk`
]ac gkewm k` gcj`o re}jrhjcm }ae} }ac e||njbe`} jr cnjojgnc raennowe`} e bcw}jhjbe}c. K` }ac owe`} kh e bcw}jhjbe}c }ac e||njbe } raenn
njegnc }k |ez }ac hccr er |wcrbwjgcm.
h. \ezfc`} kh hccr e`m }ac bk`rcusc`bcr kh hejnswc }k |ez hccr
Cxcwz e||njbe`} cnjojgnc hkw owe`} kh e bcw}jhjbe}c raenn |ez hccr j`rsba fe``cw e`m j}aj` }ac |cwjkm r|cbjhjcm. _acwc e fcwbae`}
ge`icw hejnr }k |ez }ac E``sen hccr er |wkxjmcm j` Rbacmsnc JJ }ac
Gkewm fez rsr|c`m }ac wcojr}we}jk` bcw}jhjbe}c acwc s|k` }ac
fcwbae`} ge`icw raenn bcerc }k bewwz k` e`z eb}jxj}z er e fcwbae`}
ge`icw hkw }ac |cwjkm mswj`o ajba }ac rsr|c`rjk` rsgrjr}r.
]ac fcwbae`} ge`i be` bkffc`bc gsrj`crr k` ebusjrj}jk` kh e
Bcw}jhjbe}c kh Wcojr}we}jk` hwkf }ac RCGJ eh}cw bkf|nc}jk` kh }ac
egkxc fc`}jk`cm hkwfenj}jcr.
Kwoe`jte}jk`en rc}s| kh fcwbae`} ge`icwr j` J`mje
J` J`mje e bkffk` kwoe`jte}jk`en rc}s| kh fcwbae`} ge`icwr }k k|cwe}c jr j`
}ac hkwf kh mjxjrjk`r kh J`mje` e`m hkwcjo` ge`ir e`m hj`e`bjen j`r}j}s}jk`r
rsgrjmjewz bkf|e`jcr cr}egnjracm gz ge`icwr njic RGJ Be`ewe Ge`i \s`deg
@e}jk`en Ge`i Ge`i kh J`mje c}b. Rkfc hjwfr ewc enrk kwoe`jtcm gz
Fcwbae`} Ge`ij`o j` J`mje \eoc
5=
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8/2/2019 kokila Mani Vivek college of commerce
15/54
Xjxci Bknncoc kh Bkffcwbc
hj`e`bjen e`m }cba`jben bk`rsn}e`}r e`m |wkhcrrjk`enr. Rcbswj}jcr e`m
Cqbae`oc Gkewm kh J`mje aer mjxjmcm }ac fcwbae`} ge`icwr j`}k hksw
be}cokwjcr gercm k` }acjw be|j}en emcusebz. Ceba be}cokwz jr es}akwjtcm }k
|cwhkwf bcw}ej` hs`b}jk`r. Hwkf }ac |kj`} kh kwoe`jte}jk`en rc}s| J`mjer
fcwbae`} ge`ij`o kwoe`jte}jk`r be` gc be}cokwjtcm j`}k hksw owks|r k` }ac
gerjr kh }acjw nj`ieoc j}a |ewc`} eb}jxj}z. ]acz
E. J`r}j}s}jk`en gerc
_acwc fcwbae`} ge`ir hs`b}jk`r er e` j`mc|c`mc`} j`o kw er
rsgrjmjewz kh xewjksr |wjxe}c+bc }wen Okxcw`fc }+R}e}c
Okxcw`fc`}r hj e`bjen j`r}j}s}jk`r. Fkr} kh }ac hj e`bjen
j`r}j}s}jk`r j` J`mje ewc j` |sgnjb rcb}kw e`m }acwchkwc rsba rc}s|
|nezr e wknc k` }ac nj`cr kh okxcw`fc`} |wjkwj}jcr e`m |knjbjcr.
G. Ge`icwr Gerc]acrc fcwbae`} ge`icwr hs`b}jk` er mjxjrjk`+rsgrjmjewz kh ge`ij`o
kwoe`jte}jk`. ]ac |ewc`} ge`ir ewc cj}acw `e}jk`enjtcm bkffcwbjen
ge`i kw }ac hkwcjo` ge`ir k|cwe}j`o j` J`mje. ]acrc kwoe`jte}jk`r
aexc gwksoa} |wkhcrrjk`enjrf j` fcwbae`} ge`ij`o rcb}kw e`m }acz
acn| }acjw |ewc`} kwoe`jte}jk` }k feic e |wcrc`bc j` be|j}en fewic}.
B. Gwkicw Gerc
J` }ac wcbc`} |er} }acwc aer gcc` e` j`hnk kh usenjhjcm e`m
|wkhcrrjk`ennz rijnncm gwkicwr j` xewjksr r}kbi cqbae`ocr kh J`mje.
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
]acrc gwkicwr s`mcw}eic fcwbae`} ge`ij`o wcne}cm k|cwe}jk`r enrk
njic |wkxjmj`o j`xcr}fc`} e`m |kw}hknjk fe`eocfc`} rcwxjbcr.
M. \wjxe}c Gerc
]acrc fcwbae`} ge`ij`o hjwfr ewc kwjoj`e}cm j` |wjxe}c rcb}kw.
]acrc kwoe`jte}jk`r ewc }ac ks}bkfc kh k||kw}s`j}jcr e`m rbk|c j`
fcwbae`} ge`ij`o gsrj`crr e`m }acz ewc |wkxjmj`o rijnn kwjc`}cm
r|cbjenjtcm rcwxjbcr j` }acjw bnjc`}r. Rkfc hkwcjo` fcwbae`}
ge`icwr ewc enrk c`}cwj`o rcwxjbcr j`mc|c`mc`}nz kw }awksoa rkfc
bknnegkwe}jk` j}a }acjw J`mje` bks`}cw|ew}r. \wjxe}c rcb}kw
fcwbae } ge`ij`o hjwfr aexc bkfc s| cj}acw er }ac rknc
|wk|wjc}kwraj| kw |sgnjb njfj}cm bkf|e`jcr. Fe`z kh }acrc hjwfr
cwc j` cqjr}c`bc hkw usj}c rkfc }jfcr gchkwc }acz emmcm e `c
eb}jxj}z j` }ac hkwf kh fcwbae`} ge`ij`o rcwxjbcr gz k|c`j`o `cmjxjrjk` k` }ac nj`cr kh bkffcwbjen ge`ir e`m Enn Hj`e`bjen
J`r}j}s}jk`r.
]ac Owk}a kh Fcwbae } ge`ij o j J mje
Hkwfen fcwbae`} eb}jxj}z j` J`mje er kwjoj`e}cm j` 5:8: j}a }ac fcwbae`}
ge`ij`o mjxjrjk` rc}s| gz }ac Owj`mnezr Ge`i }ac newocr} hkwcjo` ge`i j` }ac
bks`}wz. ]ac fej` rcwxjbc khhcwcm e} }ae} }jfc }k }ac bkw|kwe}c c`}cw|wjrcr gz
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
}ac fcwbae`} ge`ir j`bnsmcm }ac fe`eocfc`} kh |sgnjb jrrscr e`m rkfc
er|cb}r kh hj`e`bjen bk`rsn}e`bz. Hknnkj`o Owj`mnezr Ge`i Bj}jge`i rc} s|
j}r fcwbae`} ge`ij`o mjxjrjk` j` 5:?
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8/2/2019 kokila Mani Vivek college of commerce
18/54
Xjxci Bknncoc kh Bkffcwbc
\wkowcrr kh Fcwbae`} Ge`ij`o j` J`mje4
S| }k 5:?
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8/2/2019 kokila Mani Vivek college of commerce
19/54
Xjxci Bknncoc kh Bkffcwbc
cqbnsrjxcnz j` fcwbae`} ge`ij`o j`msr}wz. J` emmj}jk` e `sfgcw kh newoc
r}kbi gwkij`o hjwfr e`m hj`e`bjen bk`rsn}e`}r enrk c`}cwcm j`}k gsrj`crr.
]asr gz }ac c`m kh }ac kh 5:1
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8/2/2019 kokila Mani Vivek college of commerce
20/54
Xjxci Bknncoc kh Bkffcwbc
J`mje` s`mcw es}akwjte}jk` kh RCGJ. Er e wcrsn} kh |wknjhcwe}jk` J`mje`
Fcwbae`}. Ge`icwr ewc hebcm j}a rcxcwc bkf|c}j}jk` `k} k`nz efk`o
}acfrcnxcr gs} enrk j}a }ac cnn mcxcnk|cm onkgen |nezcwr.
Rbk|c hkw fcwbae`} ge`ij`o j` J`mje4&
Rbk|c hkw fcwbae`} ge`ij`o mc|c`mr s|k` rjtc kh }ac fewic}
wcr}wjb}jk`&njgcwe}jk` ge`ij`o |knjbjcr bkw|kwe}c bsn}swc e`m
bkw|kwe}c mz`efjbr.
5. Rjtc e`m mz`efjbr kh }ac fewic}4 J`mje` fewic} jr owkj`o. J` heb}
J`mje jr k`c kh }ac newocr} cfcwoj`o fewic}r. Kgxjksrnz |sgnjb jrrscr
HMJ mcg} wejrj`o ewc k` wjrc. Nk}r kh `c e`m owcc` hwjcm |wkdcb}r ewc
ae||c`j`o. Fcwbae`} ge`icwr aexc nk}r r|ebc }k bk`}wjgs}c.
7. Wcr}wjb}jk`r&njgcwenjte}jk 4 fkwc njgcwen }ac fewic} jr fkwc }ac
}aj`or nch} } k gc mcbjmcm gz }ac bkw|kwe}c. Fcwbae`} ge`icwr errjr} j`
mcbjrjk` feij`o e`m ac`bc }acjw rbk|c j`bwcercr. _j}a rjo`jhjbe`}
fewic} hwccmkf fcwbae`} ge`icwr kwi aer j`bwcercm fe`z hknmr.
2. Ge`ij`o |knjbjcr4 WGJ |wchcwr }ae} bkffcwbjen ge`ir mk `k} j`msnoc
j` fcwbae`} ge`ij`o gsrj`crr mjwcb}nz. ]acz raksnm rc}s| e rsgrjmjewz
hkw }ac |sw|krc. ]ajr njfj}r rbk|c kh bkffcwbjen ge`ir e`m ojxcr
r|ebc }k fcwbae`} ge`icwr. ]ajr |knjbz enrk wcrsn}r j` hejw gsrj`crr
|web}jbcr. Rkfc bks`}wjcr ennk bkffcwbjen ge`icwr }k oc} j`xknxcm
j` J\Kr |nebcfc`} kh mcgc`}swcr c}b. J`mje` rbc`ewjk jr hexkwegnc }k
fcwbae`} ge`icwr.
Fcwbae`} Ge`ij`o j` J`mje \eoc
7
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8/2/2019 kokila Mani Vivek college of commerce
21/54
Xjxci Bknncoc kh Bkffcwbc
=. Bkw|kwe}c bsn}swc4 bkw|kwe}c be` mk |wkdcb} e||wejren r}we}cojb
wcr}wsb}swj`o j` aksrc er cnn. Jh }ac bkw|kwe}c |wchcw }ajwm&|ew}z
j`mc|c`mc`} errcrrfc`} }ac` k`nz }acz jnn c`oeoc fcwbae`} ge`icwr.
K}acwjrc fcwbae`} ge`icwr wknc jr k`nz r}e}s}kwz er j` jrrsc
fe`eocfc`}. J`mje j`b. e||ewc`}nz |wchcwr e`m jr ae||z j}a fcwbae`}
ge`icwr kwi.
3. Bkw|kwe}c mz`efjbr4 fkwc ae||c j`o j` gsrj crr ojxcr fkwc
k||kw}s`j}jcr }k fcwbae`} ge`icwr. Fcwocwr }eickxcw ebusjrj}jk` `c
Owcc hjcnm |wkdcb}r hs`m wejrj o hkw okxcw`fc`} j`}sj}jk`r eb}jxc
fk`cz fewic} ewc enn |wkxjmj`o gc}}cw gsrj`crr |wkr|cb}r }k fcwbae`}
ge`icwr.
8. Owk}a kh @c Jrrsc Fewic} 4
]ac owk}a kh `c jrrsc fewic} jr s`|wcbcmc`}cm rj`bc 5::
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Xjxci Bknncoc kh Bkffcwbc
E` ks}r}e`mj`o mcxcnk|fc`} j` }ac ajr}kwz kh J`mje` be|j}en fewic}
er j}r k|c`j`o s| j` 5::7 gz ennkj`o hkwcjo` j`r}j}s}jk`en j`xcr}kwr
}k j`xcr} j` |wjfewz e`m rcbk`mewz fewic} e`m enrk |cwfj}}j`o J`mje`
bkf|e`jcr mjwcb}nz }e| hkwcjo` be|j}en }awksoa cswk jrrscr. _j}aj` }k
zcewr }k fewba 5::= }ac }k}en j`hnk kh hkwcjo` be|j}en }awksoa }acrc
wks}cr wcebacm }k -3 gjnnjk`. J} jr cr}jfe}cm }ae} }ajr hjoswc fez ok s|
}k -23&=< gjnnjk` gz }ac }sw` kh }ajr bc`}swz. Hsw}acw hkwcjo` mjwcb}
j`xcr}fc`} er enrk j`xcr}fc`} gz @WJr aexc wjrc` bk`rjmcwegnz msc }k
`sfgcw kh j`bc`}jxcr khhcwcm }k }acf. ]acz `ccm }ac rcwxjbcr kh
Fcwbae`} Ge`icw kh emxjrc }acf hkw }acjw j`xcr}fc`} j` J`mje. ]ac
j`bwcerj`o `sfgcw kh dkj`} xc`}swcr egwkem gz J`mje` bkf|e`jcr enrk
wcusjwcr cq|cw} rcwxjbcr kh Fcwbae`} Ge`icwr.
1. Bae`oj`o \knjbz kh Hj`e`bjen J`r}j}s}jk`r 4
_j}a }ac bae`oj`o cf|aerjr j` }ac nc`mj`o |knjbjcr kh hj`e`bjen
j`r}j}s}jk` hwkf rcbswj}z kwjc`}e}jk` bkw|kwe}c c`}cw|wjrcr ksnm
wcusjwc }ac cq|cw} rcwxjbcr kh fcwbae`} ge`icwr hkw |wkdcb} e||wejren
hj`e`bc fe`eocfc`} c}b. ]ac |knjbz kh mcbc`}wenjte}jk` e`m
c`bksweocfc`} kh rfenn e`m fcmjsf j`msr}wjcr jnn hsw}acw j`bwcerc
}ac mcfe`m hkw }cba`jben e`m hj`e`bjen rcwxjbcr ajba be` gc |wkxjmcm
gz fcwbae`} ge`icwr
:. J``kxe}jk`r j` Hj`e`bjen J`r}wsfc`}r 4
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
]ac J`mje` be|j}en fewic} aer j}`crrcm j``kxe}jk`r j` }ac j`}wkmsb}jk`r
kh hj`e`bjen j`r}wsfc`}r rsba er `k`&bk`xcw}jgnc mcgc`}swcr j}a
mc}ebaegnc ewwe }r bsfsne}jxc bk`xcw}jgnc |wchcwc`bc raewcr tcwk
bks|k` gk`mr mcc| mjrbks`} gk`mr }wj|nc k|}jk` gk`mr rcbswcm |wcfjsf
`k}cr hnke}j`o j`}cwcr} we}c esb}jk`r we}cm mcgc`}swcr c}b. ]ajr aer hsw}acw
cq}c`mcm }ac wknc kh Fcwbae`} Ge`icwr er fewic} feicwr hkw }acrc
j`r}wsfc`}r.
5< Mcxcnk|fc`} kh Mcg} Fewic}4
]ac bk`bc|} kh mcg} fewic} aer rc} }k kwi }awksoa @e}jk`en R}kbi
Cqbae`oc e`m Kxcw }ac Bks`}cw Cqbae`oc kh J`mje. Cq|cw}r hccn }ae} }ac
cr}jfe}cm be|j}en jrrscr kh Wr.=
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24/54
Xjxci Bknncoc kh Bkffcwbc
Usenj}jcr kh fcwbae`} ge`icwr4&
]k gc e rsbbcrrhsn fcwbae`} ge`icw hknnkj`o usenj}jcr ewc cbcrrewz4
5. I`kncmoc4 ]awksoa s`mcwr}e`mj`o kh }cba`jben jrrscr wcne}cm }k
gsrj`crr s`mcwr}e`mj`o kh ncoen e`m r}e}s}kwz wcusjwcfc }r
e||wcbje}jk` kh gsrj`crr ebsfc`9 hj`e`bjen cq|cw}jrc jr e icz }aj`o e
fcwbae`} ge`icw fsr} i`k. Mcnjxcwz kh ajr rcwxjbcr.
7. Be|j}en fewic} hefjnjewj}z4 Fcwbae`} ge`icw raksnm gc cnn xcwrcm
j}a r}kbi fewic}r }acjw fkxcfc`}r. Ac raksnm }webi jf| ae||c`j`o
j` }ac fewic} k` k`okj`o gerjr
2. Njerjk`j`o egjnj}z4 Fcwbae`} ge`icwr ewc wcusjwcm }k njejrk` j}a
RCGJ WGJ }ac r}kbi cqbae`oc mc|krj}kwjcr e`m k}acw okxcw`fc`}
es}akwj}jcr hkw |sgnjb jrrsc wcne}cm ms}jcr. J} jr jf|cwe}jxc }ae} e
fcwbae`} ge`i fej`}ej`r cqbcnnc`} we||kw} j}a enn kh }acf e`m enrk
bnkrc wcne}jk`r cxc` e} j`hkwfen ncxcnr. ]ajr k`nz be` gc rcc r|ccmz
e`m hexkwegnc bncewe`bc gz }ac es}akwj}jcr.
=. J``kxe}jk`4 Bkw|kwe}c fez e||wkeba j}a s`jusc wcusjwcfc`}r.
R}e`mewm rkns}jk` e`m |wkmsb}r fez `k} rknxc |wkgncfr rkfc}jfcr.
Fcwbae`} ge`icwr raksnm mk `k} ks} kh gkq }aj`ij`o e`m gc egnc }k mk
hj`e`bjen c`oj`ccwj`o. ]acz be` mcxjbc `c hj`e`bjen j`r}wsfc`}r e`m
Fcwbae`} Ge`ij`o j` J`mje \eoc
7=
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Xjxci Bknncoc kh Bkffcwbc
oc} e||wkxcm hwkf }ac es}akwj}jcr. J``kxe}jk` jr wcusjwcm cxc` }k
emmwcrr r}wj`oc`} ncoen wcusjwcfc`}r.
3. J`}cowj}z4 Fcwbae`} ge`icw aer xensegnc e`m bk`hjmc`}jen
j`hkwfe}jk` kh j}r bsr}kfcwr. Fcwbae`} ge`icwr raksnm }eic s}fkr}
bewc }ae} }ac j`hkwfe}jk` jr `k} nceicm e`m enrk `k} bk`rsfcm hkw }ac
|sw|krc k}acw }ae` hkw ajba j} er mjrbnkrcm }k }ac fcwbae`} ge`icw.
\wkgncfr e`m aswmncr4&
@k} fe`z gs} rkfc |wkgncfr ewc hebcm gz J`mje` fcwbae`} ge`icwr.
J. J`msr}wz bkf|ew}fc }enjte}jk`4 bkf|e`z ajba jr j` fcwbae`}
ge`ij`o gsrj`crr ksnm aexc cq|cw}jrc j` s`mcwwj}j`o ajwc |swbaerc
ncerj`o e`m |kw}hknjk fe`eocfc`} fk`cz&nc`mj`o. Gs} WGJ mkcr `k}
|cwfj} fcwbae`} ge`ij`o hjwfr }k oc} j`}k }acrc eb}jxj}jcr. Rk }ac refc
|wkfk}cwr aexc }k rc}s| mjhhcwc`} bkf|e`jcr hkw mjhhcwc`} |sw|krc.
Fe`eocfc`} bkr} j`bwcerc e`m cq|cw}jrc |kknj`o j.c. fsn}j|nc src kh
refc }enc`} jr `k} |krrjgnc.
JJ. Fenehjmc |web}jbcr4 J`mje bkw|kwe}c bsn}swc jr gc}}cwj`o gs} r}jnn fe`z
bkw|kwe}c aexc cqbcrrjxcnz hwjc`mnz e||wkeba. Hexkwcm ennk}fc`} kh
raewcr }cf|cwj`o j}a |wkdcb} e||wejren wc|kw} }k ge`icwr jr bkffk`.
Bkw|kwe}c njic }k src fcwbae`} ge`icwr hkw fenehjmc j`}c`rjk`r. ]ajr
ojxcr owk}a }k fkwc gks}jusc hnz&gz&mez hjwfr. Oje`} |wkhcrrjk`en kw
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
fsn}j`e}jk`en fcwbae`} ge`icwr ewc bes}jk`r }acjw e||wkeba }k J`mje`
fewic}.
JJJ. Wcosne}jk`r4 }aksoa wcosne}jk`r ewc fsba gc}}cw `k }acwc jr r}jnn
rbk|c hkw hsw}acw jf|wkxcfc`}. Fcwbae`} ge`icwr be` gc femc fkwc
ebbks`}egnc e`m wcr|k`rjgnc. \wkhcrrjk`en usenjhjbe}jk` hkbsrcm k`
fcwbae`} ge`ij`o jr `k} exejnegnc. J`msr}wz jr `k} cnn kwoe`jtcm e`m
enn }ac |nezcwr mk `k} |nez }ac refc }s`c. ]ajr jr r|cbjhjbennz cxjmc`}
j` bkf|ewjrk` j}a j`rswe`bc j`msr}wz e`m fs}sen hs`mr j`msr}wz.
Rcwxjbcr \wkxjmcm gz Fcwbae`} Ge`ir
Gcnk fc`}jk`cm ewc }ac fedkw rcwxjbcr khhcwcm gz Fcwbae`} Ge`icwr9
\wkdcb} Bks`rcnj`o
Fe`eocfc`} kh mcg} e`m cusj}z khhcwj`or
Jrrsc Fe`eocfc`}
Fe`eocwr Bk`rsn}e`}r kw Emxjrcwr }k }ac Jrrsc
S`mcwwj}j`o kh \sgnjb Jrrsc
\kw}hknjk Fe`eocfc`}
Wcr}wsb}swj`o r}we}cojcr
Khh Rakwc Hj`e`bc
@k`&wcrjmc`} J`xcr}fc`}
Nke` Rz`mjbe}jk`
Bkw|kwe}c Bks`rcnj`o e`m emxjrkwz rcwxjbcr
\nebcfc`} e`m mjr}wjgs}jk`
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
\wkdcb} Bks`rcnj`o
\wkdcb} bks`rcnj`o bkf|wjrcr |wc|ewe}jk` kh |wkdcb} wc|kw}r mcbjmj`o s|k`
}ac hj e`bj`o |e}}cw` }k hj`e`bc }ac bkr} kh }ac |wkdcb} e`m e||wejrj`o
}ac |wkdcb} wc|kw} j}a }ac hj`e`bjen j`r}j}s}jk`r e`m ge`ir. J} enrk j`bnsmcr
hjnnj o s| kh e||njbe}jk` hkwfr j}a rjo jhjbe`} j`hkwfe}jk` hkw kg}ej j`o
hs`mr hwkf hj`e`bjen j`r}j}s}jk`r e`m kg}ej`j`o okxcw`fc`} e||wkxen.
Fe`eocfc`} kh Mcg} e`m Cusj}z khhcwj`or
]ajr jr }ac fedkw hs`b}jk` kh }ac fcwbae`} ge`icw. ]acz errjr} }ac bkf|e`jcr
j` wejrc hs`mr hwkf }ac fewic}. ]ac fej` ewcer kh kwi j` }ajr wcoewm
j`bnsmc9
J`r}wsfc`} mcrjo`j`o
\wjbj`o }ac jrrsc
Wcojr}we}jk` kh }ac khhcw mkbsfc`}
S`mcwwj}j`o rs||kw}
Fewic}j`o kh }ac jrrsc
Ennk}fc`} e`m wchs`m
Njr}j`o k` r}kbi cqbae`ocr.
Jrrsc Fe`eocfc`}
Fe`eocfc`} kh jrrsc j`xknxcr fewic}j`o kh bkw|kwe}c rcbswj}jcr njic cusj}z
raewcr |wchcwc`bc raewcr e`m mcgc`}swcr kw gk`mr gz khhcwj o }acf }k
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
|sgnjb. Fcwbae`} ge`ir eb} er e` j`}cwfcmjewz }k }we`rhcw be|j}en hwkf }akrc
ak k` j} }k }akrc ak `ccm j}. Eh}cw }eij`o eb}jk` er |cw RCGJ osjmcnj`cr
}ac fcwbae`} ge`icw kwoe`jtcr e fcc}j`o j}a bkf|e`z wc|wcrc`}e}jxcr e`m
emxcw}jrj`o eoc`}r }k hj`enjtc ewwe`ocfc`}r wcne}j`o }k me}c kh k|c`j`o e`m
bnkrj`o kh jrrsc wcojr}we}jk` kh |wkr|cb}sr nes`baj`o |sgnjbj}z bef|ejo`
e`m hjqj`o me}c kh gkewm fcc}j`o }k e||wkxc e`m rjo` |wkr|cb}sr e`m |err }ac
`cbcrrewz wcrkns}jk`r. \wjbj`o kh jrrscr jr mk`c gz }ac bkf|e`jcr j`
bk`rsn}e`} j}a }ac fcwbae`} ge`icwr.
Fe`eocwr Bk`rsn}e`}r kw Emxjrcwr }k }ac Jrrsc
]ac fe`eocwr }k }ac jrrsc errjr} j` }ac mweh}j`o kh |wkr|cb}sr e||njbe}jk`
hkwfr e`m bkf|nc}jk` kh hkwfenj}jcr s`mcw }ac Bkf|e`jcr Eb} e||kj`}fc`}
kh Wcojr}wew hkw mcenj`o j}a raewc e||njbe}jk`r e`m }we`rhcw e`m njr}j`o kh
raewcr kh }ac bkf|e`z k` }ac r}kbi cqbae`oc. Bkf|e`jcr be` e||kj`} k`c kw
fkwc eoc`bjcr er fe`eocwr }k }ac jrrsc.
S`mcwwj}j`o kh \sgnjb Jrrsc
S`mcwwj}j`o jr e osewe`}cc ojxc` gz }ac s`mcwwj}cw }ae} j` }ac kbbswwc`bc
kh s`mcw rsgrbwj|}jk` }ac efks`} s`mcwwj}}c` ksnm gc rsgrbwjgcm gz ajf.
Ge`ir+Fcwbae`} ge`ij`o j`r}j}s}jk`r be``k} s`mcwwj}c fkwc }ae` 53# kh
e`z jrrsc.
\kw}hknjk Fe`eocfc`}
\kw}hknjk j`mjbe}cr j`xcr}fc`} j` mjhhcwc`} }z|cr kh rcbswj}jcr rsba er raewcr
mcgc`}swcr kw gk`mr jrrscm gz mjhhcwc`} bkf|e`jcr. \kw}hknjk fe`eocfc`}
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
fce`r fej`}ej`j`o |wk|cw bkfgj`e}jk`r kh rcbswj}jcr j` e fkmc }ae} }acz
ojxc feqjfsf wc}sw` j}a fj`jfsf wjri.
Wcr}wsb}swj`o r}we}cojcr
E fcwocw jr e gnc`mj`o kh }k bkf|e`jcr j`}k e rj`onc bkf|e`z acwc k`c
rswxjxcr e`m k}acw nkrcr j}r bkw|kwe}c cqjr}c`bc. E }eickxcw jr }ac |swbaerc
gz k`c bkf|e`z kg}ej`j`o bk`}wknnj`o j`}cwcr} j` }ac raewc be|j}en kh e`k}acw
cqjr}j`o bkf|e`z. Fcwbae`} ge`icwr eb} er }ac fjmmncfc` j` rc}}j`o
`cok}je}jk` gc}cc` }ac }k bkf|e`jcr. Fcwbae`} ge`icwr errjr} }ac
fe`eocfc } kh }ac bnjc`} bkf|e`z }k rsbbcrrhsnnz wcr}wsb}swc xewjksr
eb}jxj}jcr rsba er fcwocwr e`m ebusjrj}jk`r mjxcr}j}swcr fe`eocfc }
gszks}r dkj`} xc`}swc efk`o k}acwr.
Khh Rakwc Hj`e`bc
]ac fcwbae`} ge`icwr acn| }acjw bnjc`}r j` }ac hknnkj`o ewcer j`xknxj`ohkwcjo` bswwc`bz.
Nk`o }cwf hkwcjo` bswwc`bz nke`r
Dkj`} Xc`}swcr egwkem
Hj`e`bj`o cq|kw}r e`m jf|kw}r
Hkwcjo` bknnegkwe}jk` ewwe`ocfc`}r
@k`&wcrjmc`} J`xcr}fc`}
]ac rcwxjbcr kh fcwbae`} ge`icw j`bnsmcr j`xcr}fc`} emxjrkwz rcwxjbcr }k
@WJ j` }cwfr kh bnerrjhjbe}jk` kh j`xcr}fc } k||kw}s`j}jcr rcncb}jk` kh
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
rcbswj}jcr j`xcr}fc`} fe`eocfc`} e`m k|cwe}jk`en rcwxjbcr njic |swbaerc
e`m renc kh rcbswj}jcr.
Nke` Rz`mjbe}jk`
Nke` rz`mjbe}jk` jr e` errjr}e`bc |wkxjmcm gz fcwbae`} ge`icwr }k oc}
fej`nz }cwf nke`r hkw |wkdcb}r. Rsba nke`r fez gc kg}ej`cm hwkf e rj`onc
mcxcnk|fc`} hj`e`bc j`r}j}s}jk` kw e rz`mjbe}c kw bk`rkw}jsf. Fcwbae`}
ge`icwr acn| bkw|kwe}c bnjc`}r }k wejrc rz`mjbe}cm nke`r hwkf ge`ir e`m k}acw
hj`e`bjen j`r}j}s}jk`r.
Bkw|kwe}c Bks`rcnj`o e`m emxjrkwz rcwxjbcr
Bkw|kwe}c bks`rcnj`o j`xknxcr }ac c`}jwc hjcnm kh fcwbae`} ge`ij`o eb}jxj}jcr
rsba er |wkdcb} bks`rcnj`o be|j}en wcr}wsb}swj`o |sgnjb jrrsc fe`eocfc`}
nke` rz`mjbe}jk` kwij`o be|j}en hjqcm mc|krj} ncerc hj`e`bj`o ebbc|}e`bcbwcmj} c}b. Fcwbae`} ge`icwr enrk |wkxjmc bsr}kfjtcm rkns}jk`r }k }acjw
bnjc`}r hj`e`bjen |wkgncfr. E|ew} hwkf }ajr }acz enrk cq|nkwc }ac wchj`e`bj`o
en}cw`e}jxcr kh }ac bnjc`} e`m cxense}c bace|cw rkswbcr kh hs`mr.
Wcaegjnj}e}jk` e`m }sw`ewks`m fe`eocfc`} jr e`k}acw ewce kh emxjbc. E
fcwbae`} ge`icw emxjrcr }ac bnjc`} k` mjhhcwc } acmoj`o r}we}cojcr e`m
rsoocr}r }ac e||wk|wje}c r}we}coz.
\nebcfc`} e`m mjr}wjgs}jk`
]ac fcwbae`} ge`icw acn|r j` mjr}wjgs}j`o mjhhcwc`} rcbswj}jcr njic cusj}z
raewcr mcg} j`r}wsfc`}r fs}sen hs`m |wkmsb}r hjqcm mc|krj}r j`rswe`bc
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
|wkmsb}r bkffcwbjen |e|cw c}b. ]ac mjr}wjgs}jk` `c}kwi kh }ac fcwbae`}
ge`icw be` gc bnerrjhjcm er j`r}j}s}jk`en e`m wc}ejn j` baeweb}cw. ]ac
j`r}j}s}jk`en `c}kwi bk`rjr}r kh fs}sen hs`mr hkwcjo` j`r}j}s}jk`en j`xcr}kwr
|wjxe}c cusj}z hs`mr |c`rjk` hs`mr hj`e`bjen j`r}j}s}jk`r c}b. ]ac rjtc kh
rsba e `c}kwi rjo`jhjcr }ac akncrenc wceba kh }ac fcwbae`} ge`icw. ]ac
wc}ejn `c}kwi jr |swcnz mc|c`mr k` `c}kwij`o j}a j`xcr}kwr.
BAE\]CW&2
WCOSNE]JK@ KH FCWBAE@] GE@ICWR
Bkmc kh bk`msb}
Ebbkwmj`o }k }ac Wcosne}jk` kh }ac RCGJ kh 5::7 !Fcwbae`} ge`icwr* !
cxcwz fcwbae`} ge`icw raksnm bkf|nz j}a hknnkj`o bkmcr kh bk`msb}.
]acz ewc4
e* ]ac fcwbae } ge`icw fsr} kgrcwxc ajoa j`}cowj}z e`m hejw`crr j` enn
ajr mcenj`or.
g* Ac raenn wc`mcw e} enn }jfcr ajoa r}e`mewm kh rcwxjbcr cqcwbjrc msc
mjnjoc`bc cqcwbjrc j`mc|c`mc`} |wkhcrrjk`en dsmofc`}.
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
b* Jh `cbcrrewz ac fsr} mjrbnkrc }k mjrbnkrc }k ajr bnjc`}r }ac |krrjgnc
rkswbc kh bk`hnjb} kh ms}jcr e`m j`}cwcr}r.
m* ]ac fcwbae } ge`icw raksnm `k} j`msnoc j` s`hejw |web}jbc kw s`hejw
bkf|c}j}jk` j}a k}acw fcwbae`} ge`icwr.
c* Ac raksnm `k} feic e`z cqeoocwe}cm r}e}cfc`} egks} ajr be|ebj}z kw
ebajcxcfc`}.
h* Ac raksnm enezr C`mcexksw }k ojxc }ac gcr} |krrjgnc emxjbc e`m
|wkf|} chhjbjc`} bkr} chhcb}jxc rcwxjbc.
o* Ac raksnm fej }ej` }ac rcbwcbz kh enn }ac bk`hjmc`} j`hkwfe}jk`
wcbcjxcm mswj`o }ac bkswrc kh rcwxjbc }k ajr bnjc`}.
Osjmcnj cr kh RCGJ
Eh}cw }ac kgnjoe}jk`r kh }ac BBJ }ac |nebc er kbbs|jcm gz e ncoen kwoe`
benncm er Rcbswj}jcr e`m Cqbae`oc Gkewm kh J`mje. ]ac jrrsc kh be|j}en e`m
|wjbj`o kh jrrscr gz bkf|e`jcr aer gcbkfc hwcc kh |wjkw e||wkxen. ]ac RCGJ
aer jrrscm osjmcnj`cr hkw }ac jrrsc kh be|j}en gz }ac bkf|e`jcr. ]ac
osjmcnj`cr gwkemnz bkxcwr }ac wcusjwcfc`} kh }ac hjwr} jrrsc gz e `c kw }ac
hjwr} jrrsc kh e `c bkf|e`z rc} s| gz }ac cqjr}j`o bkf|e`z }ac hjwr} jrrsc
gz }ac `cq} cqjr}j`o |wjxe}c bkf|e`jcr e`m |sgnjb jrrsc gz }ac cqjr}j`o
njr}j`o bkf|e`jcr. ]ac RCGJ jr }ac fkr} |kcwhsn kwoe`jte}jk` }k bk`}wkn
e`m ncem gk}a |wjfewz fewic} e`m rcbk`mewz fewic}.
Fcwbae`} Ge`ij`o j` J`mje \eoc
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Xjxci Bknncoc kh Bkffcwbc
]ac RCGJ aer e``ks`bcm }ac `c osjmcnj`cr hkw }ac mjrbnkrswcr gz }ac
Bkf|e jcr ncemj`o }k }ac j`xcr}kw |wk}cb}jk`. ]acz ewc |wcrc`}cm
gcnk4
e* Jh e`z bkf|e`zr k}acw j`bkfc cqbccmr 5< |cwbc`} kh }ac }k}en
j`bkfc }ac mc}ejnr raksnm gc mjrbnkrcm.
g* ]ac Bkf|e`z raksnm mjrbnkrc e`z emxcwrc rj}se}jk` ajba ehhcb}r }ac
k|cwe}jk`r kh }ac bkf|e`z e`m kbbswr j}aj` k`c zcew |wjkw }k }ac me}c
hjnnj`o kh }ac khhcw mkbsfc`} j}a }ac Wcrjr}cw kh Bkf|e`jcr kw R}kbi
Cqbae`oc.
b* ]ac bkf|e`z raksnm enrk mjrbnkrc }ac j`hkwfe}jk` wcoewmj`o }ac
be|ebj}z s}jnjte}jk` kh }ac |ne`} hkw }ac ner} zcewr.
m* ]ac \wkfk}cwr kh }ac bkf|e`z fsr} fej`}ej` }acjw aknmj`o e} ncer} 7