zelika 127..129

\GVKY[C FDZEP \XKVY { FN[PPF KEZ[PC \KBRGC[IF FMVFPF
NBZ[K \RKEPC K\N[PPF IGGKEF
I"GZ ,**KBGZNB KRGZ
I"GZ ,*FMKNH QGZK Z"E
ECGT ING[F K\N[PP EZ[P BKF ,ZGPBF \B F[KIPPF BPDGE
OKKY OBF QIGC EZ[PF .\GPN\[F NGPD LZGXN ZMGPF SZGYN
FPM) SZGYC \GV\\[FF QGPKPN \VJG[F FR[C KCKXY\ ZGYP
SZGYF N[ \KZBGJYBF \GNTN SIKK\P GRKB LB ,(OKNY[ \GBP
BN \K[EGI \VSG\C (OKGSP \GT[ USN ZCTP) FMHK Z[B
\ZYGCP K\NCF \KZBGJYBF \GCKKI\FF .ECGTF ZM[N \NJGCP
KVNBG \GBP N[ \GNVMPC I"[ KVNB \GBPN TKDFN FNGNT GHF
\VSG\C FMHPF EGYKRF USN FR[C FR[ KEKP OKTKDPF OKECGT
.ZM[F
OKJZERJSC \EPGT FRKB \KIMGRF IGGKEF \JK[ ,ZIB QG[N
\GKRKEPC \EPGT FRKB BKF ,LMKVNG OKKYST OKVGDC OKZMGPF
\GKYST \GPZGR ZKEIFN JZVC ZXGBF EZ[PG NNMC FN[PPF
.FN[PPF \EGCTC \GNCGYP
:NT \ZCEP OKN[MF N[ \DXKKP K\NCG \KYNI FPK[Z
ZETKFG OKRPGHPF KPKZH\ N[ UYKFFG QGPH\F \MZTF KB
FK\GKGCKKI\FC EGPTN FN[PPF N[ F\NGMK NT ON[ TEKP
.LGZBFG ZXYF IGGJC
.
.\GBXGF KPZHG \GSRMF KPZH LG\C FEZVF ZSGI
.
OKSMRF NNM \B NKMP GRKB Z[B QHBPF N[ \GPN[ ZSGI
.FN[PPF N[ \GKGCKKI\FFG
.
OK\GBR OKKNGFKR OKNM \GYVSP QRKB CKXY\ \GSSGCP \GMZTP
LKZTFN \GIGEF KBZGYN \GZ[VBP QRKBG \GJNIFF KNCYPN
.FN[PPF N[ NNGMF KVSMF FCXP \B QGMR
.
KGJKC \GNCYP QRKB \GTXGCPF \GNGTVFP NJGCP BN YNI
.KVSMF IGGKEF BZGYN \GVGY[ QRKBG \KVSMF \MZTPC
.
\GBRGC[IC FVKYP FPZGVZ TXC\FN FNIF \GRGZIBF OKR[C
KVSMF IGGKEF KRV \GR\[FN OKEK\T FKV NT \K\N[PPF
FZ[T [PI GPSZGV ,GJYRR[ OKETXF \ZDSPC .K\N[PPF
,OKKNNM \GBRGC[I KB[GRC QF ,\K\N[PP \GKBRGC[I \GBZGF
ZHDPN OKKEGIKK OKPGI\C QFG K\N[PPF ZHDPN O\PB\F LG\
.K\N[PPF
127
TYZ
ONGTC \GNKCGP \GRKEP N[ \GN[PP GNIF ,FRGZIBF \TC
,\BH NM .\K\N[PPF \GBRGC[IC \MN \YKIZP FPZGVZC KCZTPF
NKTGPG BNP TEKPG Q\GNKTV \GBXG\N \GBR KGNKD YVSN FZJPC
QFC \GRKEPF QKC .K\N[PPF KVSMF IGGKEC OKCZF OK[P\[PN
,C"FZB \B \GRPN Q\KR \K\N[PPF \GBRGC[IC FPZGVZ FTXGC
.FKNDRBG ERNKH=GKR ,FERY
\GEGSK YGI IGMP KVSM IGGKE OGSZVN \KYGI FCGI FNI ,NBZ[KC
,OKZCEF TCJP[ LM ("YGIF" :QNFN) 1985=F"P[\F ,CKXY\F
\RKICN OKKJRGGNZF OKKVSM OKRG\RC YGIF KV NT IGGKEF EYP\P
\ECGT \B LMN GVKSGF .OKRPGHPF KPKZH\ JZVCG CKXY\F TGXKC
CZ CKXY\P NKECFN) K\R[ CKXY\ FRKEPF CKXY\ N[ G\GKF
OKZCJXP OKKRHBP OKRG\R GC QKB[ KVSM IGGKE [email protected] (K\R[
\GBRGC[I KNNMN OB\FC OKMGZTF OKKVSM \GIGEC NCGYPM
IGGKEF ,NBZ[KC \KBRGC[IF FPZGVZF \NIF CZT .OKNCGYP
.QPGHPC KCKXY\ SKSC NT ,QM OB ,BGF K\N[PPF ZHDPC KVSMF
FEZVF GC QKBG KBRGC[I IGGKE GRKB QPGHP SKSC NT KVSM IGGKE
OKSMRF .\GKGCKKI\FN \GSRMF QKCG OKSMRN \GBXGF QKC \K\GFP
SMRF/QPGHPF \NCY OT GB OGN[\F OT OKP[ZR \GKGCKKI\FFG
Z\GPN .\GSRMFG \GBXGF \GP[ZR GC QVGB G\GBC YGKEC ,NTGVC
\GKBRGC[IF \GPMSGPN UGVM GRKB QPGHP SKSC NT IGGKE[ ,QKKXN
BXPR BNG \KD[GPF \ZDSPFG OKKBRGC[IF EGSKF KMPSP KV NT
\GSRMFN \GBXGF \NCYF \PDGE OKKSKSC \GRGZYT GC
(``substance over form'') FZGXN \PEGY \GFP ,(``matching'')
.C"XGKMG
IGYKVG F\GBR \KCKXY\ FZYC FZGBMN OGKM Z[VBP QPGHP SKSC
\YYGIPF \G[ZF \GBZGFN FN[PPF KEZ[P N[ \GKXF \EKP NT
FN[PPF N[ OKKVSMF FKRG\RN F\GIV \GCK[I YKRTP BGF ONGBG
.FK\GKGCKKI\FNG FKSMRN EIGKPCG
QGC[IF FBGZ
.ZXGBF EZ[P { KNNMF C[IF *
.ZXGBF EZ[P { KNNMF C[IF UDBC K[BZF KBRGC[IF **
2004 KRGK ,(446) 2 'CGI ,D"R LZM
.OKYRTPG \GMKP\ { 1 ZVSP \K\N[PP \KBRGC[I FBZGF
.
.TGCY [GMZ { 2 ZVSP \K\N[PP \KBRGC[I FBZGF
.
.OGZKI KBNPG KBNP { 3 ZVSP \K\N[PP \KBRGC[I FBZGF
.
,\GKGCKKI\F { 4 ZVSP \K\N[PP \KBRGC[I FBZGF
.\GKGZ[Y\FG \GKGCKKGIP
.
.\GTY[F { 5 ZVSP \K\N[PP \KBRGC[I FBZGF
.
OKPMSF ,\GZKMI { 6 ZVSP \K\N[PP \KBRGC[I FBZGF
KJZVF ZGJYSF CZGTP OFC KZGCKX [GMZ N[ FNTVFG FKRCN
.(KVGS ZG[KB LKNF\C)
.
FSRMFC FZMF { 7 ZVSP \K\N[PP \KBRGC[I FBZGF
.QKVKNI \GBYSTP
.
FSRMFC FZMF { 8 ZVSP \K\N[PP \KBRGC[I FBZGF
.\GKEEX EI \GBYSTP
.
FHGI KV NT \GEGCT { 9 ZVSP \K\N[PP \KBRGC[I FBZGF
.FZKMPN QKTYZYP KSMR \PYFG TGXKC
.
.KBZ[BG \GBGGNF { 10 ZVSP \K\N[PP \KBRGC[I FBZGF
.
.OKECGTN \GCJF { 11 ZVSP \K\N[PP \KBRGC[I FBZGF
.
,\GKG[K EGIKB { 12 ZVSP \K\N[PP \KBRGC[I FBZGF
.(KVGS ZG[KB LKNF\C) KRHBPF KGG[F \JK[G KSIK EGIKB
.
K\NC OKSMR { 13 ZVSP \K\N[PP \KBRGC[I FBZGF
.OKK[IGP
.
,\G[ZVF { 14 ZVSP \K\N[PP \KBRGC[I FBZGF
.(KVGS ZG[KB LKNF\C) OKKGN\ OKSMRG \GKGN\ \GKGCKKI\F
.
ZCEC \GKBRGC[I \GBZGF OKKVGS ZG[KB KMKNF\C \GBXPR ,USGRC
K \ N[ PP E Z[ P N [ B P D G E N F N F R F IG EG O K K V S M \ G I G E
KMZGTN TKKSN FRGGM LG\P ,N"RF \GBZGFF NT OKSSGCPF
OG[KK OT ,FRG[BZ \GEEGP\F GH FKF\ OYNIN Z[B ,\GIGEF
OB\FC OKJZGVP OKKVSM \GIGE \MKZTG \GKBRGC[I \GBZGF
\GKEGIKKF \GKBRGC[IF \GBZGFNG OKNCGYP \GBRGC[I KNNMN
.N"RF
,OKVSGR OKCG[I OKB[GR OKIRGP FETGGF N[ FPGK ZES NT
\GB RGC [I C FPZG V ZF OG [K K \GPE Y \F K E M L G\ G C \MK [
.(KBZ[B \GKGNT QGGKF ,OKZHDP NT IGGKE :ZB[F QKC) \K\N[PPF
YNIM \K\N[PPF \GBRGC[IC FPZGVZF
EK\TF NB JCPG F"CMZP JYKKGZVP
KVSMF IGGKEF \B FRKEPF CKXY\ NKCGF K\ZGSP QVGBC[ FECGTF
OKZCEF TCJP Z[B CG[IKP \GMZTP \PYF FZZD K\N[PPF
QFG \KNGFKRF FRKICFP QF ,YGIF \G[KZE \B OBG\F TEKP GYVKS
Q\RGM\PC FNB \GMZTP ,OZC .KCKXY\F IGYKVF KMZGX \RKICP
,NKTKG KHMZP ,QKPB OKRG\R SKSC [P[N \GNDGSP GKF BN ,\PKKYF
2004 KRGK ,(446) 2 'CGI ,D"R LZM
IGGKEF NT \GKZIBFG FPZGVZF \ZJP
K\N[PPF KVSMF
,ZGCKXN YKRTFN \RP NT FBC \K\N[PPF \GBRGC[IC FPZGVZF
BNPG QKPB TEKP OKKVSMF \GIGEF K[P\[PNG \GJNIFF KNCYPN
.NBZ[K \N[PP N[ KVSMF FCXP NT
OKVGD UG\K[C ZXGBC KNNMF C[IF UDB KBZIB FPZGVZF NT
KBGZ \M[N \GCZN \K\N[PPF \GBRGC[IN FYKH KNTC OKVSGR
,\GBRGC[IC FRKY\N KNBZ[KF ESGPFG LZT \GZKKR \G[Z ,QGC[I
.JVBF GKH BDO I"GZ EZ[P N[ KTGXYP KGGKN LG\
{ \KBRGC[IF FPZGVZF TGXKC LKNF\
EK\T=FGGF=ZCT
KNNM .1
FETG FPYGF ,CIZ SGHRXRGYG KTGXYP \GGX ZGXKN FZJPC
Z[B ,QZG[KBG \GKBRGC[IF \GBZGFF \CK\MN FRGKNT \KTGXYP
KNBZ[KF ESGPF KDKXR ,ZXGBF EZ[P KDKXR :GRPR FKZCI NT
KBGZ \M[N KDKXR ,LZT \GZKKR \G[Z KDKXR ,\GBRGC[IC FRKY\N
JVBF GKH BDO EZ[PC \KTGXYPF FYNIPFG NBZ[KC QGC[I
GR\KR \GBZGFN .(FCK\MF \MBNP NT ,Z\KF QKC ,GNPT Z[B)
FZJP LG\P ,FN[PPF KEZ[PP ,KZY ,"IJ[FP" \GZBF/\GZTF
\GNCDPF \ZMF LG\ ,KJYZVF QPG[KK NT [DE OK[N
.\K\N[PPF \MZTPF N[ \GKCKJYKKCGBF
\GBZGF \CK\MC NIF ,OKKHMZP OKCN[ ZVSP NNM FEGCTF LKNF\
OKKVSM \GIGE \CK\M LZE ,FN[PPF KEZ[PN OKKBRGC[I OKNNMG
.FN[PPF KEZ[P ZVSP N[ OKKRGKSKR \GIGE TGXKCN ETG BPDGEN
OK[EIF KVSMF IGGKEFG \GBRGC[IF KNNM QGDKTG UGYK\ KM QKGXK
KEZ[P \VVMFG KNNMF C[IF \GBZGFM O\NNMF \GTXPBC TXGCK
.GNB \GBZGFG OKNNMN FN[PPF
OKK\N[PPF IGGKEFG \GBRGC[IF KNNM \B NKIRFN \RP NT
\GMZEF LZTP OYGF ,FN[PPF KEZ[P N[ \GKGC[IN OK[EIF
LG\ OKKSKSC OKBRGC[I OKB[GR QF \GCN[P \GMZEFF .KEGTKK
QPGHP SKSC NT IGGKE QKC OKK\SKV\F OKNECFF NT [DE \PK[
OKKVKXVS OKB[GR QFG ZCJXP SKSC NT \GBRGC[I QKCN
\ GB Z G F F C GN K[ L G \ , \K \N [P P F \ G BR G C[ I N O KE I G KP F
OKRG[F FN[PPF KEZ[PC \GMZEFF .\G[EIF \GK\N[PPF
.QPGXKTC
\G[EIF \GK\N[PPF \GKBRGC[IF \GBZGFF .2
\GSSC\PF \GBZGF GC\MR FRGKNTF \KTGXYPF FETGGF \ZDSPC
KRY\ OKBZYRF) IFAC=F N[ \KPGBNRKCF FRKY\F NT ZYKTC
NGVKJF \B \GZKFCPF \GKIRF GVZGX FBZGF NMN ,(IPSAS
GC\MR[ \GKBRGC[IF \GBZGFF QNFN .FBZGFC TGCYF KBRGC[IF
:OGKF ET
QGC[IF FBGZ
128
OSZVN KNNMF C[IF UDBC IGGKEG \GBRGC[IN FEKIKF \RGGMC
OKEZ[PN 2003 \R[N FBNP \RGM\PC OKKRGKSKR OKKVSM \GIGE
,NBZ[K \N[PP N[ EIGBP KVSM IGE QMG F"CMZPC OKNTGVF
.ECNC "F"CMZP KEZ[P" \B FH CN[C FRPK Z[B
OGMKS
OKGGFP ,FN[PPC \ZCGX \GBRGC[IN ZCTPFG F"CMZP JYKGZV
OKTXC\P FEKXN Z[B \K\C[IPG \KCG[IKP FMVFP GKEIK
QCGPM .K\N[PPF ZHDPF NMC \MN KYKIZP OKKRGDZB OKMKNF\
NT ,FN[PPF \EGCTC ZMKR NGTKKN OGZ\K FH DGSP CNG[P LNFP[
.GH FZFXF N[ \MNF \GYKIZP \GKNMNMF \GKGTP[PF
&
129
\GBRGC[I KNNMN OB\FC BNP KVSM IGGKEN I\VPF \B FGGFPF
.OKNCGYP
ERP \MZTP \TPJF N[ LKNF\C NIGF 2001 \R[ TXPBP NIF
\KCIGZ \MZTP { F"CMZP { FN[PPF KEZ[PC \NNGM \IB
\R[ UGSC .("F"CMZP" :QNFN) FN[PPF KEZ[P NMC \NNGM
FTPJFF LKNF\[M \GBKXPN LVF QGHIFG OG[KKF CN[ NIF 2003
LKNF\ ON[GF 2004 \R[C .TEPFG ZXGBF KEZ[PC ON[GF
,QCGPM ,OKEPGT OGKF ZES NTG OKJV[PF EZ[PC OD FTPJFF
.OKVSGR OKEZ[P
\B OGKM ZCM Z[VBPF OEY\P SKSC FGGFP F"CMZP \MZTP
GNT" Z[B FN[PPF KEZ[PC KBRGC[IF IGGKEF SKSC \CIZF
,QMBG .OK[EIF \GBRGC[IFG CG[IKPF \CKCSC OKNTGVG "ZKGGBN
QGC[IF FBGZ
2004 KRGK ,(446) 2 'CGI ,D"R LZM