Financial Administration and Audit Act (FAA) - REG

8/14/2019 Financial Administration and Audit Act (FAA) - REG

1/27

Nekeq}ru cg Gekikah ikm Pjikkekld}}p?##|||+ncg+lcw+on

2002 Niu

]dh Gekikaeij Imnekeq}ri}eck ikm Ixme} Ia} Rhlxji}eckq

d}}p?##rcdikf|+iqd+acn#

GEKIKAEIJ

IMNEKEQ]RI]ECK' IXME] IA]

RHLXJI]ECKQ


2/27


2002 Niu



RHLXJI]ECKQ $xkmhr qha}eck 9


3/27


2002 Niu



8+ E} qdijj bh }dh mx}u cg }dh Adehg Qxppju Cggeahr }c nikilh }dh pxradiqekl ikm }dh q}crekl cg qxppjehq qciq }c hkqxrh* iq gir iq eq pria}eaibjh* }di} imhyxi}h qxppjehq irh iwiejibjh i} rhiqckibjh acq} |dhkrhyxerhm gcr }dh pxbjea qhrweah

7+ ]dh Adehg Qxppju Cggeahr qdijj prhpirh ikm niek}iek i jeq} cg ipprcwhm qxppjehrq gcr hiad e}hn cgqxppjehq ikm qdijj rhq}rea} ekwe}i}eck }c }hkmhr* iq |hjj iq ack}ria}q gcr }dh pxradiqh cg qxppjehq* }c qxadipprcwhm qxppjehrq+


4/27


2002 Niu



5+2 Ek qxbne}}ekl }dh rhacnnhkmi}eckq cg }dh Acnne}}hh }c }dh Nekeq}hr }dh Adehg Qxppju Cggeahr niunifh qxad acnnhk}q ikm cbqhrwi}eckq iq dh niu |eqd }c cgghr ikm qdijj i}}iad qxad mcaxnhk}q iq }dhNekeq}hr niu rhyxerh+

5+1 ]dh Nekeq}hr qdijj kc} bh cbjelhm }c iaahp} }dh rhacnnhkmi}eckq cg }dh Acnne}}hh+

90+ Ijj ack}ria}q gcr }dh pxradiqh cg qxppjehq qdijj bh qxboha} }c }dh Q}ikmirm Ackme}eckq cg Lcwhrknhk}Ack}ria}q gcr Qxppjehq qh} cx} ek }dh Qadhmxjh6 bx} }dh Adehg Qxppju Cggeahr niu |e}d }dh precr ipprcwij cg}dh Acnne}}hh htajxmh ijj cr iku cg }dh ackme}eckq ack}iekhm ek pirilripdq 27* 2


5/27


2002 Niu



QADHMXJH $Rhlxji}eck 90%

Q]IKMIRM ACKME]ECKQ CG LCWHRKNHK] ACK]RIA]Q GCR QXPPJEHQ

9+9 Ek }dhqh Ackme}eckq "}dh ack}ria}" nhikq }dh ilrhhnhk} ackajxmhm bh}|hhk }dh ix}dcre}u ikm }dhack}ria}cr* ekajxmekl ijj qphaegeai}eckq* pjikq mri|eklq ikm c}dhr mcaxnhk}q |dead irh rhjhwik} }c }dhack}ria} ikm ijqc qxad cg }dhqh Ackme}eckq iq irh kc} htprhqqju htajxmhm ek }dh }hrnq ikm ackme}eckq cg}dh ack}ria}+

9+2 Ek }dh ek}hrprh}i}eck cg }dh ack}ria} htahp} |dhrh }dh ack}ht} c}dhr|eqh rhyxerhq }dh gcjjc|eklhtprhqqeckq qdijj diwh }dh nhikeklq dhrhbu rhqpha}ewhju iqqelkhm }c }dhn .

i% "qxppjehq" nhikq ijj ir}eajhq |dead }dh eq rhyxerhm xkmhr }dh ack}ria} }c qxppju cr ek ackkha}eck|e}d |dead dh eq rhyxerhm xkmhr }dh ack}ria} }c airru cx} iku qhrweah6

b% "}dh ix}dcre}u" nhikq }dh phrqck |dc ek }dh ack}ria} eq q}i}hm }c bh }dh ix}dcre}u*a% "}dh ack}ria}cr" nhikq }dh phrqck |dc bu }dh ack}ria} xkmhr}ifhq }c qxppju }dh ir}eajhq cr }c

rhkmhr qxad c}dhr qhrweah gcr }dh ix}dcre}u iq eq prcwemhm bu }dh ack}ria} ikm* |dhrh }dhack}ria}cr eq ik ekmewemxij cr i gern* }dh htprhqqeck qdijj ekajxmh }dh phrqckij rhprhqhk}i}ewhq cg}di} ekmewemxij cr cg }dh gern* iq }dh aiqh niu bh* ikm }dh htprhqqeck qdijj ijqc ekajxmh ikuphrqck }c |dcn }dh bhkhge} cg }dh ack}ria} niu bh iqqelkhm bu }dh ack}ria}cr |e}d }dh ackqhk} cg}dh ix}dcre}u6

m% "}dh ack}ria} preah" nhikq }dh preah piuibjh }c }dh ack}ria}cr bu }dh ix}dcre}u xkmhr }dhack}ria} gcr }dh gxjj ikm prcphr phrgcrnikah bu }dh ack}ria}cr cg deq pir} cg }dh ack}ria} iqmh}hrnekhm xkmhr }dh prcweqeckq cg }dh ack}ria} bx} bhgcrh }ifekl ek}c iaacxk} }dh hggha} cgackme}eck 27* 2< 24 ikm 25 $Wirei}eck cg Preah% cg }dhqh Ackme}eckq |dhrh }dcqh ackme}eckq* cr ikucg }dhn* irh ekajxmhm ek }dh }hrnq ikm ackme}eckq cg }dh ack}ria}6

h% "jcqq" ekajxmhq mhq}rxa}eck6g% "rhprhqhk}i}ewh cg }dh ix}dcre}u" ek iku prcweqeck cg }dh ack}ria} nhikq }dh phrqck mxju

ix}dcrezhm bu }dh ix}dcre}u }c ia} gcr }dh pxrpcqhq cg }dh prcweqeck+

9+1 Iku kc}eah cr c}dhr acnnxkeai}eck |di}qchwhr |dead }dh ix}dcre}u eq rhyxerhm cr ix}dcrezhm bu }dhack}ria} }c lewh cr nifh }c }dh ack}ria}cr qdijj* |e}dcx} prhoxmeah }c iku c}dhr nh}dcm cg lewekl cr nifekle} bh qxggeaehk}ju lewhk cr nimh eg e} eq qhk} bu rhleq}hrhm pcq} immrhqqhm }c }dh ack}ria}cr bu kinh i} }dhjiq} fkc|k pjiah cg ibcmh cr bxqekhqq cg }dh ack}ria}cr ikm eg }di} jh}}hr eq kc} rh}xrkhm }drcxld }dh pcq}cggeah xkmhjewhrhm }di} kc}eah cr acnnxkeai}eck qdijj bh mhhnhm gcr }dh pxrpcqhq cg }dh ack}ria} }c diwhbhhk lewhk cr nimh i} }dh }enh i} |dead }di} jh}}hr |cxjm ek }dh crmekiru acxrqh cg pcq} bh mhjewhrhm+

2+ ]dh qxppjehq qdijj bh cg }dh yxije}ehq ikm qcr}q mhqarebhm ikm hyxij ek ijj rhqpha}q }c }dh qphaegeai}eckq*pjikq* mri|eklq* pi}}hrkq ikm qinpjhq |dead gcrn pir} cg }dh ack}ria} cr irh c}dhr|eqh rhjhwik} gcr }dhpxrpcqhq cg }dh ack}ria}*

1+9 ]dh ix}dcre}u rhqhrwhq }dh reld} }c ij}hr grcn }enh }c }enh }dh qiem qphaegeai}eckq* pjikq* mri|eklq*pi}}hrkq ikm qinpjhq ikm iq grcn }dh mi}h qphaegeai}eckq* qphaegehm bu }dh ix}dcre}u }dh qxppjehq qdijj bhek iaacrmikah |e}d }dh qphaegeai}eckq* pjikq* mri|eklq* pi}}hrkq ikm qinpjhq iq qc ij}hrhm+

1+2 \dhrh iku qxad ij}hri}eck ekwcjwhq ik ij}hri}eck ek }dh acq} cg* cr ek }dh phrecm rhyxerhm gcr }dhprcmxa}eck cg iku qxppjehq |dead irh iggha}hm bu }dh ij}hri}eck* qxad rhweqeck cg }dh ack}ria} preah cr cg}dh }enh gcr mhjewhru cg }dcqh qxppjehq qdijj bh nimh iq niu bh ipprcprei}h+ Qiwh iq igcrhqiem* }dhack}ria} qdijj rhniek xkij}hrhm+

=+9 ]dh qxppjehq niu bh ekqpha}hm ck bhdijg cg }dh ix}dcre}u he}dhr ig}hr mhjewhru cr i} }dh ack}ria}cr,qgia}cru cr |crfqdcp iq niu bh qphaegehm ek* cr bu merha}eckq lewhk ek iaacrmikah |e}d* }dh ack}ria}* ikm eg


6/27


2002 Niu



gcxkm mhgha}ewh cr ekghrecr ek yxije}u }c* cr megghrekl ek gcrn cr ni}hreij grcn* }dh rhyxerhnhk}q cg }dhack}ria} qxad qxppjehq niu bh rhoha}hm+

=+2 ]dh |dcjh cg iku ackqelknhk} cg }dh qxppjehq niu bh rhoha}hm eg .

i% qxad prcpcr}eck cr phrahk}ilh cg }dh qxppjehq ek }di} ackqelknhk} iq niu bh qphaegehm ek }dhack}ria} iq bhekl }dh ipprcprei}h prcpcr}eck cr phrahk}ilh gcr }dh pxrpcqhq cg }deq ackme}eck* cr

b% qinpjhq cg }dh qxppjehq cr cg ni}hreij acnpreqhm }dhrhek }ifhk i} rikmcn grcn }di} ackqelknhk}*

irh gcxkm kc} }c ackgcrn ek hwhru rhqpha} }c }dh rhyxerhnhk}q cg }dh ack}ria}+

=+1 Qxppjehq rhoha}hm xkmhr }deq ackme}eck qdijj kc} bh ackqemhrhm iq diwekl bhhk mhjewhrhm xkmhr }dhack}ria}* ikm }dh ack}ria}cr qdijj |e}dek }dh ipprcprei}h }enh gcr mhjewhru prcwemhm bu }dh ack}ria}* cr qxadgxr}dhr }enh iq }dh ix}dcre}u ek deq meqarh}eck niu ijjc|* mhjewhr i} }dh ack}ria}crq htphkqh qi}eqgia}cruqxppjehq ek }dh pjiah cg }dcqh rhoha}hm+

=+= \dhrhwhr qxppjehq diwh bhhk rhoha}hm ig}hr mhjewhru }dh ix}dcre}u qdijj ennhmei}hju kc}egu }dhack}ria}cr cg }dh rhoha}eck* ikm }dh ack}ria}cr qdijj i} deq c|k htphkqh rhncwh qxad rhoha}hm qxppjehq|e}dek held} miuq cg }dh rhahep} cg qxad kc}egeai}eck cg rhoha}eck* cr |e}dek qxad c}dhr phrecm iq niu bhprcwemhm ek }dh ack}ria}+ Eg }dh ack}ria}cr giejq }c rhncwh }dh rhoha}hm qxppjehq cr iku cg }dhn |e}dek }dhphrecm igcrhqiem* }dh ix}dcre}u niu rh}xrk qxad rhoha}hm qxppjehq i} }dh ack}ria}cr,q reqf ikm rhacwhr }dhacq} cg airreilh grcn }dh ack}ria}cr+

=+8 \e}dcx} prhoxmeah }c }dh ix}dcre}u,q reld} cg ekqpha}eck xkmhr ajixqh $9% cg }deq ackme}eck* }dh ix}dcre}uniu ekqpha} ikm rhoha} iku cg }dh qxppjehq ek acxrqh cg prcmxa}eck+

=+7 \dhrh }dh ix}dcre}u mhaemhq }di} ekqpha}eck cg iku cg }dh qxppjehq* |dh}dhr acnpjh}hm cr ek acxrqh cgprcmxa}eck* qdijj bh airrehm cx} i} }dh ack}ria}cr,q gia}cru cr |crfqdcp* }dh ack}ria}cr qdijj lewh }c }dhrhprhqhk}i}ewh cg }dh ix}dcre}u gxjj ikm grhh iaahqq }c }dh qiem prhneqhq iq ikm |dhk rhyxerhm gcr }di}

pxrpcqh* ikm qdijj i} }dh htphkqh cg }dh ack}ria}cr iggcrm }c qxad rhprhqhk}i}ewh ijj qxad rhiqckibjhiaacnncmi}eck ikm giaeje}ehq iq niu bh rhyxerhm bu den }dhrhgcr ikm ijj ippjeikahq* ni}hreijq ikm jibcxrrhyxerhm gcr ekqpha}eck pxrpcqhq+

=+< Eg iku cg }dh qxppjehq |dh}dhr acnpjh}hm cr ek acxrqh cg prcmxa}eck eq rhoha}hm ck ekqpha}eck bu }dhix}dcre}u* }dh qinh qdijj* Eg }dh ix}dcre}u qc rhyxerhq* bh nirfhm ek qxad i nikkhr qi}eqgia}cru }c }dhix}dcre}u iq }c hkqxrh e}q qxbqhyxhk} emhk}egeai}eck iq i rhoha}hm ir}eajh+

=+4 Ek }dh hwhk} cg i rhoha}eck cg iku cg }dh qxppjehq |dhrhbu }dh ack}ria}cr ackqemhrq denqhjg illrehwhm*dh niu* |e}dek held} miuq cg }dh rhahep} cg kc}egeai}eck cg rhoha}eck ikm bhgcrh qxad qxppjehq diwh bhhkrhncwhm* lewh }dh ix}dcre}u kc}eah cg cboha}eck+ E} qdijj bh i ackme}eck prhahmhk} }c ackqemhri}eck bu }dhix}dcre}u cg }dh ack}ria}cr,q cboha}eck ikm }c irbe}ri}eck ek rhqpha} cg qxad cboha}eck }di} }dh ack}ria}crqdijj diwh lewhk kc}eah cg deq cboha}eck |e}dek }dh qiem }enh+ Eg }dh ack}ria}cr lewhq kc}eah cg cboha}eck }dhqxppjehq qdijj kc} bh rhncwhm xk}ej }dh ix}dcre}u qc merha}q+

8+ ]dh ack}ria}cr eg qc rhyxerhm qdijj i} deq c|k htphkqh nirf cr phrne} }dh rhprhqhk}i}ewh cg }dh ix}dcre}u}c nirf ijj ipprcwhm ni}hreijq* qxppjehq cr pir}q }dhrhcg |e}d }dh rhaclkezhm Lcwhrknhk} nirfq+ Ek }dhaiqh cg ni}hreijq* qxppjehq cr pir}q }dhrhcg |dead aikkc} bh qc nirfhm* }dh qinh qdijj* eg rhyxerhm bu }dhqiem rhprhqhk}i}ewh* bh piafhm ek qxe}ibjh piafilhq cr aiqhq hiad cg |dead qdijj bh qhijhm ikm qdijjdiwh }dh Lcwhrknhk} nirf pjiahm ck }dh qhijq+


7/27


2002 Niu



7+ Xkjhqq c}dhr|eqh prcwemhm bu }dh ack}ria} ijj ack}iekhrq $ekajxmekl piafekl aiqhq* bcthq* }ekq* mrxnqikm |rippeklq% qxppjehm bu }dh ack}ria}cr qdijj bh ackqemhrhm iq kckrh}xrkibjh ikm }dher acq} iq diweklbhhk ekajxmhm ek }dh ack}ria} preah+


8/27


2002 Niu



92+ Kc}|e}dq}ikmekl }di} iku cg }dh qxppjehq cr iku ni}hreijq* hyxepnhk}* ge}}eklq cr }deklq iayxerhm crijjcai}hm bu }dh ack}ria}cr gcr ekacrpcri}eck ek}c qxad qxppjehq niu diwh bhhk ekqpha}hm cr ipprcwhm cr}di} }dh prcphr}u }dhrhek niu diwh piqqhm }c }dh ix}dcre}u }dh ack}ria}cr qdijj rhniek ikm bh rhqpckqebjh}c nifh lccm jcqq cg cr minilh }c qxad qxppjehq ikm qxad ni}hreijq* hyxepnhk}* ge}}eklq ikm }deklqdc|qchwhr caaiqeckhm caaxrrekl i} iku }enh precr }c mhjewhru cg }dh qxppjehq+

Eg ig}hr mhjewhru }dh ix}dcre}u rhoha}q iku cg }dh qxppjehq cr iku qxad ni}hreijq* hyxepnhk}* ge}}eklq cr }deklq}dh qinh qdijj* i} }dh htperi}eck cg }dh phrecm qphaegehm ek ajixqh $=% cg ackme}eck =* cr i} qxad hirjehr }enhiq }dh qinh qdijj ahiqh }c bh ek }dh pcqqhqqeck cg }dh ix}dcre}u* bh i} }dh reqf ek ijj rhqpha}q cg }dhack}ria}cr ikm dh qdijj diwh kc ajien iliekq} }dh ix}dcre}u ek rhqpha} cg iku jcqq }dhrhcg cr minilh}dhrh}c grcn |di}hwhr aixqh?

Prcwemhm }di}* eg }dh qxppjehq qdijj bh rh}iekhm bu }dh ix}dcre}u ig}hr kc}eah cg cboha}eck lewhk bu }dhack}ria}cr ek iaacrmikah |e}d ajixqh $4% cg ackme}eck =* }dh qxppjehq qdijj kc} bh i} }dh reqf cg }dhack}ria}cr xk}ej }dhu qdijj ahiqh }c bh ek }dh pcqqhqqeck cg }dh ix}dcre}u+

91+9 Eg }dh ack}ria}cr giejq }c mhjewhr }dh qxppjehq cr iku pcr}eck }dhrhcg |e}dek }dh }enh cr }enhq qphaegehm ek}dh ack}ria}* cr ek }dh pxradiqh crmhr* }dh ix}dcre}u niu |e}dcx} prhoxmeah }c iku c}dhr rhnhmehq* bukc}eah }c }dh ack}ria}cr mh}hrnekh }dh ack}ria} he}dhr ek rhji}eck }c }dcqh qxppjehq |dead diwh kc} bhhkmhjewhrhm ek iaacrmikah |e}d }dh ack}ria} i} }dh }enh cg qxad mh}hrneki}eck* cr ek rhji}eck }c ijj }dhqxppjehq }c |dead }dh ack}ria} rhji}hq c}dhr }dik }dcqh mhjewhrhm ek iaacrmikah |e}d }dh ack}ria} bhgcrhqxad mh}hrneki}eck+

91+2 \dhrh }dh ix}dcre}u diq mh}hrnekhm }dh ack}ria} xkmhr ajixqh $9% ikm |e}dcx} prhoxmeah iq igcrhqiem}dh ix}dcre}u niu rhpjiah ijj cr iku cg }dh qxppjehq ek rhji}eck }c |dead }dh ack}ria} eq qc mh}hrnekhm bupxradiqekl cr nikxgia}xrekl c}dhr qxppjehq cg }dh qinh cr qenejir mhqarep}eck* cr bu ijjcai}ekl c}dhrqxppjehq cg }dh qinh cr qenejir mhqarep}eck ek }dh pcqqhqqeck cr ack}rcj cg }dh ix}dcre}u }c }dh pxrpcqhq gcr|dead }dh qxppjehq rhpjiahm irh rhyxerhm ikm }dhrh qdijj bh rhacwhribjh grcn }dh ack}ria}cr }dh incxk}

bu |dead }dh illrhli}h cg }dh acq} cg pxradiqekl ikm cg nikxgia}xrekl qxppjehq ek }deq |iu ikm cg }dhwijxh cg iku qxppjehq ijjcai}hm iq igcrhqiem htahhmq }dh incxk} |dead |cxjm diwh bhhk piuibjh }c }dhack}ria}cr ek rhqpha} cg ijj }dh qxppjehq qc rhpjiahm eg }dhu dim bhhk mhjewhrhm ek iaacrmikah |e}d }dhack}ria}+

9=+ ]dh ix}dcre}u niu i} iku }enh bu kc}eah ek |re}ekl qxnnireju mh}hrnekh }dh ack}ria} |e}dcx}acnphkqi}eck }c }dh ack}ria}cr ek iku cg }dh gcjjc|ekl hwhk}q .

i% eg }dh ack}ria}cr* bhekl ik ekmewemxij* cr* |dhrh }dh ack}ria}cr eq i gern* iku pir}khr ek }di} gern*qdijj i} iku }enh bh imoxmlhm cr c}dhr |eqh mhajirhm bikfrxp} xkmhr iku hkia}nhk} gcr }dh }enhbhekl ek gcrah ek Oinieai* cr qdijj nifh iku acnpcqe}eck cr irriklhnhk} |e}d cr gcr }dh bhkhge} cgdeq arhme}crq* cr qdijj nifh iku ackwhuikah cr iqqelknhk} cg deq prcphr}u gcr }dh bhkhge} cg deqarhme}crq* cr qdijj pxrpcr} }c mc qc6 cr

b% eg }dh ack}ria}cr* bhekl i acnpiku* qdijj piqq i rhqcjx}eck* cr }dh acxr} qdijj nifh ik crmhr* }di}}dh acnpiku qdijj bh |cxkm xp* cr eg i rhahewhr cr nikilhr ck bhdijg cg i arhme}cr qdijj bhippcek}hm* cr eg aeraxnq}ikahq qdijj ireqh |dead hk}e}jh }dh acxr} cr i arhme}cr }c ippcek} i rhahewhrcr nikilhr cr |dead hk}e}jh }dh acxr} }c nifh i |ekmekl xp crmhr?

Prcwemhm ij|iuq }di} qxad mh}hrneki}eck qdijj kc} prhoxmeah cr iggha} iku reld} cg ia}eck cr rhnhmu |deadqdijj diwh iaarxhm cr qdijj iaarxh }dhrhig}hr }c }dh ix}dcre}u+

98+9


9/27


2002 Niu



i% ]dh ack}ria}cr qdijj* ek }dh hthax}eck cg }dh ack}ria}* piu ri}hq cg |ilhq ikm cbqhrwh dcxrq ikmackme}eckq cg jibcxr kc} jhqq giwcxribjh }dik }dcqh hq}ibjeqdhm gcr }dh }rimh cr ekmxq}ru ek }dhmeq}rea} |dhrh }dh |crf eq airrehm cx} bu niadekhru cg khlc}ei}eck cr irbe}ri}eck }c |dead }dhpir}ehq irh crlikezi}eckq cg hnpjcuhrq ikm }rimh xkeckq rhprhqhk}i}ewh rhqpha}ewhju cg qxbq}ik}eijprcpcr}eckq cg }dh hnpjcuhrq ikm |crfhrq hklilhm ek }dh }rimh cr ekmxq}ru ek }dh meq}rea}+

b% Ek }dh ibqhkah cg iku ri}hq cg |ilhq* dcxrq cr ackme}eckq cg jibcxr qc hq}ibjeqdhm }dh ack}ria}crqdijj piu ri}hq cg |ilhq ikm cbqhrwh dcxrq ikm ackme}eckq cg jibcxr |dead irh kc} jhqqgiwcxribjh }dik }dh lhkhrij jhwhj cg |ilhq* dcxrq ikm ackme}eckq cbqhrwhm bu c}dhr hnpjcuhrq|dcqh lhkhrij aeraxnq}ikahq ek }dh }rimh cr ekmxq}ru ek |dead }dh ack}ria}cr eq hklilhm irhqenejir+

98+2 ]dh ack}ria}cr qdijj ek rhqpha} cg ijj phrqckq hnpjcuhm bu den $|dh}dhr ek hthax}eck cg }dh ack}ria}cr c}dhr|eqh% ek hwhru gia}cru* |crfqdcp cr pjiah caaxpehm cr xqhm bu den gcr }dh hthax}eck cg }dhack}ria} acnpju |e}d }dh lhkhrij ackme}eckq rhyxerhm bu }dh Gia}crehq Ia} ikm iku rhlxji}eckq nimh}dhrhxkmhr+ ]dh ack}ria}cr |irrik}q }di} }c }dh bhq} cg deq fkc|jhmlh ikm bhjehg dh diq acnpjehm |e}d }dhlhkhrij ackme}eckq rhyxerhm bu qxad Ia} gcr i} jhiq} }drhh nck}dq precr }c }dh mi}h cg deq }hkmhr+

98+1 Ek }dh hwhk} cg iku yxhq}eck ireqekl iq }c |dh}dhr }dh rhyxerhnhk}q cg }deq ackme}eck irh bheklcbqhrwhm* }dh yxhq}eck qdijj* eg kc} c}dhr|eqh meqpcqhm cg* bh rhghrrhm }c }dh Nekeq}hr rhqpckqebjh gcrjibcxr gcr mhaeqeck+

98+= ]dh ack}ria}cr qdijj rhaclkeqh }dh grhhmcn cg deq |crfphcpjh }c bh nhnbhrq cg }rimh xkeckq+

98+8 ]dh ack}ria}cr qdijj i} ijj }enhq mxrekl }dh ack}ekxikah cg i ack}ria} meqpjiu* gcr }dh ekgcrni}eck cgdeq |crfphcpjh* ek hwhru gia}cru* |crfqdcp cr pjiah caaxpehm cr xqhm bu den gcr }dh hthax}eck cg }dhack}ria} i acpu cg }deq ackme}eck+

98+7 ]dh ack}ria}cr qdijj bh rhqpckqebjh gcr }dh cbqhrwikah cg }deq ackme}eck bu qxback}ria}crq hnpjcuhmek }dh hthax}eck cg }dh ack}ria}* ikm qdijj eg rhyxerhm kc}egu }dh ix}dcre}u cg }dh kinhq ikm immrhqqhq cg ijj

qxad qxb.ack}ria}crq+

97+ ]dh ack}ria}cr qdijj kc} lewh* birliek* qhjj* iqqelk* qxbjh} $htahp} iq eq axq}cniru ek }dh }rimh%* crc}dhr|eqh meqpcqh cg }dh ack}ria} cr iku pir} }dhrhcg cr }dh bhkhge} cr imwik}ilh cg }dh ack}ria} cr ikupir} }dhrhcg |e}dcx} }dh prhwecxq ackqhk} ek |re}ekl cg }dh ix}dcre}u+

9


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2002 Niu



94+2 Iku brikad cg deq ackme}eck bu }dh ack}ria}cr cr bu ikuckh hnpjcuhm bu den cr ia}ekl ck deq bhdijgek rhji}eck }c }deq cr iku c}dhr ack}ria} }c |dead }dh Lcwhrknhk} eq i pir}u* qdijj hk}e}jh }dh ix}dcre}u }cmh}hrnekh }dh ack}ria} ikm rhacwhr grcn }dh ack}ria}cr }dh incxk} cg iku jcqq rhqxj}ekl grcn qxadmh}hrneki}eck* ikm rhacwhr grcn }dh ack}ria}cr }dh incxk} cr wijxh cg iku qxad leg}* ackqemhri}eck cracnneqqeck+

94+1 \dhrh }dh ack}ria} diq bhhk mh}hrnekhm xkmhr ajixqh $2% cg }deq ackme}eck }dh pc|hrq lewhk buajixqh $2% cg ackme}eck 91 qdijj ippju iq eg }dhrh dim bhhk i giejxrh ek mhjewhru+

95+ Ijj meqpx}hq* megghrhkahq cr yxhq}eckq bh}|hhk }dh pir}ehq }c }dh ack}ria} |e}d rhqpha} }c iku ni}}hr cr}dekl ireqekl cx} cg cr rhji}ekl }c }dh ack}ria} htahp} }c }dh ht}hk} }c |dead qphaeij prcweqeck gcr irbe}ri}eckeq nimh hjqh|dhrh ek }dh ack}ria}* qdijj bh rhghrrhm }c }dh irbe}ri}eck cg }|c phrqckq* $ckh }c bh ippcek}hmbu }dh ix}dcre}u ikm ckh bu }dh ack}ria}cr% cr }dher xnperh* ek iaacrmikah |e}d }dh prcweqeckq cg }dhIrbe}ri}eck Ia}+

20+9 Htahp} |e}d }dh ackqhk} ek |re}ekl cg }dh ix}dcre}u* }dh ack}ria}cr *qdijj kc} meqajcqh }dh ack}ria} cr

iku qphaegeai}eck pjik* mri|ekl* pi}}hrk* qinpjh cr ekgcrni}eck eqqxhm cr gxrkeqdhm bu cr ck bhdijg cg }dhix}dcre}u ek ackkha}eck }dhrh|e}d }c iku phrqck* c}dhr }dik i phrqck hnpjcuhm cr hklilhm bu }dhack}ria}cr ek }dh airrueklcx} cg }dh ack}ria} cr iku qxback}ria}cr* qxppjehr cr c}dhr phrqck ackahrkhm|e}d }dh qinh+

20+2 Iku meqajcqxrh }c iku phrqck phrne}}hm xkmhr ajixqh $9% cg }deq ackme}eck qdijj bh nimh ekackgemhkah ikm qdijj ht}hkm qc gir ckju iq niu bh khahqqiru gcr }dh pxrpcqhq cg }dh ack}ria}+

20+1 Htahp} |e}d }dh ackqhk} ek |re}ekl cg }dh ix}dcre}u }dh ack}ria}cr qdijj kc} nifh xqh cg }dh ack}ria} criku qphaegeai}eck cr c}dhr }dekl nhk}eckhm ek ajixqh $9% cg }deq ackme}eck c}dhr|eqh }dik gcr }dh pxrpcqh cgnikxgia}xrekl }dh qxppjehq ikm }dh ack}ria}cr qdijj kc} nifh iku qenejir qxppju cr pir} }dhrhcg gcr ikuc}dhr pxrpcqh+

20+= Iku qphaegeai}eck* pjik* mri|ekl* pi}}hrk cr qinpjh nhk}eckhm ajixqh $9% cg }deq ackme}eck rhniekq}dh prcphr}u cg }dh ix}dcre}u ikm nxq} bh rh}xrkhm }c }dh ix}dcre}u ck acnpjh}eck cg }dh ack}ria}+

29+9 Ijj qxppjehq qdijj bh nimh xp ikm }dh ni}hreij ax} cx} ek }dh ack}ria}cr c|k gia}cru cr |crfqdcp iqmhajirhm ek }dh }hkmhr* xkjhqq precr qika}eck* diq bhhk cb}iekhm ek |re}ekl grcn }dh ix}dcre}u gcr iku cgqxad |crf }c bh mckh ek qcnh c}dhr pjiah+ Kc |crf qdijj bh mckh ek }dh dcnhq cg }dh |crfphcpjh+

29+2 Ijj |ilhq hirkhm bu |crfphcpjh hklilhm ck |crf xkmhr }dh ack}ria} qdijj bh piem merha} }c }dhn*ikm kc} }c i gcrhnik cr c}dhr phrqck qxphrweqekl cr }ifekl pir} ek }dh cphri}eckq xpck |dead }dh|crfphcpjh irh hklilhm+

29+1 Eg }dhrh diq bhhk iku ekgreklhnhk} cg ajixqh $9% cg }deq ackme}eck cr }dh acrrhqpckmekl prcweqeck ekiku c}dhr ack}ria}* }dh ix}dcre}u niu* gcr}d|e}d mh}hrnekh }dh ack}ria}* ikm iku c}dhr ack}ria} bh}|hhk}dh ix}dcre}u ikm }dh ack}ria}cr* ikm ajixqh $2% cg ackme}eck 91 qdijj ippju }c iku ack}ria} qc mh}hrnekhmiq eg }dh ack}ria} dim bhhk mh}hrnekhm xkmhr }di} ackme}eck+

29+= ]dh ack}ria}cr qdijj aixqh }dh prcweqeckq cg ajixqhq $9% ikm $2% cg }deq ackme}eck }c bh prcnekhk}juhtdebe}hm gcr }dh ekgcrni}eck cg deq |crf.phcpjh ck }dh qiem prhneqhq+

22+9 Iq qcck iq pcqqebjh ig}hr }dh ack}ria} diq bhhk nimh* }dh ack}ria}cr qdijj qhkm i mhnikm }c }dhix}dcre}u gcr }dh gxjj yxik}e}u cg hiad mhqarep}eck cg ni}hreij qadhmxjhm }c bh eqqxhm gcr }dh prcmxa}eck cg}dh qxppjehq+ Eqqxhq cg qxad ni}hreijq |ejj bh nimh i} qxad }enhq ikm ek qxad yxik}e}ehq iq }dh ix}dcre}uniu mhaemh ikm niu bh rhlxji}hm bu }dh ack}ria}cr,q ri}h cg prcmxa}eck ikm mhjewhru cg }dh qxppjehq+


11/27


2002 Niu



i% Eqqxhq cg qxad ni}hreijq |ejj bh adirlhm iliekq} }dh ack}ria}cr i} }dh ri}hq qphaegehm ek }dh

ack}ria}+ ]dh ack}ria} preah qdijj ekajxmh }dh gxjj wijxh i} }dh ri}hq qc qphaegehm cg ijj ni}hreijq qceqqxhm+ Ijj c}dhr ni}hreijq khahqqiru qdijj bh prcwemhm bu }dh ack}ria}cr+

b% ]dh ekajxqeck ek }dh ack}ria} cg }dh qphaegehm ri}hq cg adirlh gcr eqqxhm ni}hreijq qdijj kc}prhoxmeah }dh reld} cg }dh ix}dcre}u }c rhacwhr grcn }dh ack}ria}cr }dh gxjj incxk} cg iku jcqq cg crminilh }c iku qxad ni}hreijq $iq prcwemhm bu ackme}eck 99 $1% % cr }c adirlh }dh ack}ria}cr |e}d}dh gxjj acq} cg iku rhpjiahnhk} rhyxerhm bu }dh ack}ria}cr* cg iku qxad ni}hreijq qc jcq} crminilhm* ek iku aiqh |dhrh }dh gxjj incxk} cg qxad jcqq cr minilh cr }dh gxjj acq} cg iku qxadrhpjiahnhk} htahhmq }dh qphaegehm ri}hq cg adirlh gcr qxad ni}hreijq iq igcrhqiem+

22+1 Ni}hreijq |ejj bh eqqxhm piafhm xp cr jccqh i} }dh cp}eck cg }dh ix}dcre}u+ ]dh wijxh cg ijj aikwiq*|ripphrq ikm aiqhq ek |dead ni}hreijq diwh bhhk eqqxhm piafhm xp qdijj bh rhacwhribjh grcn }dhack}ria}cr* xkjhqq }dh ix}dcre}u rhyxerhq }dh ack}ria}cr }c rh}xrk qxad aikwiq* |ripphrq ikm aiqhq* ek|dead aiqh }dh ack}ria}cr qdijj rh}xrk }dhn ajhik ikm ek lccm ackme}eck ikm qdijj acnpju |e}d }dhekq}rxa}eckq cg }dh ix}dcre}u ek ackkha}eck |e}d }dher meqpcqij+ Eg ni}hreijq irh eqqxhm jccqh* iku khahqqiru

piafekl qdijj bh hggha}hm bu* ikm i} }dh htphkqh cg }dh ack}ria}cr+

22+= Xkjhqq c}dhr|eqh prcwemhm bu }dh ack}ria}* mhjewhru cg eqqxhm ni}hreijq |ejj bh nimh airreilh piem+

22+8 ]dh ack}ria}cr qdijj fhhp i rhacrm cg ijj ni}hreijq eqqxhm }c den qdc|ekl |di} yxik}e}ehq diwh bhhkackqxnhm xkmhr }dh ack}ria}* ikm qdijj rhpcr} }c }dh ix}dcre}u |e}dcx} mhjiu mh}iejq cg iku qxad ni}hreijq|dead niu bh qxrpjxq }c }dh ack}ria} rhyxerhnhk}q+

22+7 Kc ajien ck iaacxk} cg qdrekfilh }di} niu caaxr ek }dh nifekl xp cg iku ni}hreijq eqqxhm }c }dhack}ria}cr |ejj bh hk}hr}iekhm* kcr |ejj iku ijjc|ikah bh nimh }c acwhr jcqq bu qdrekfilh+

22+< Xk}ej }dh incxk} adirlhm iliekq} }dh ack}ria}cr ek rhqpha} cg ni}hreijq eqqxhm }c den diq bhhkrhacwhrhm* piunhk} gcr iku cg }dh qxppjehq mhjewhrhm qdijj bh jene}hm }c i qxn phr ir}eajh mhjewhrhm cr i

phrahk}ilh cg }dh ack}ria} preah ipprcprei}h }c qxad ir}eajhq+ Qxad qxn cr phrahk}ilh qdijj bh }dh qxn crphrahk}ilh iq gethm bu }dh ix}dcre}u+ ]dh ack}ria}cr qdijj dc|hwhr* eg qc rhyxerhm bu }dh ix}dcre}u* nifhprhpiunhk} gcr iku ni}hreijq eqqxhm }c den+

22+4 Xkjhqq eqqxhm bu }dh ix}dcre}u* qinpjhq cg }dh qh|eklq }c bh xqhm ek }dh prcmxa}eck cg }dh qxppjehqqdijj bh qxbne}}hm bu }dh ack}ria}cr gcr ipprcwij cg }dh ix}dcre}u bhgcrh prcahhmekl |e}d }dh ack}ria}+ Eg}dh rhqxj} cg ia}xij |hir qdc|q }di} }dh qh|eklq xqhm |hrh cg ekghrecr yxije}u* iku htphkqh ekaxrrhm ekrhqh|ekl cr nifekl lccm iku cg }dh qxppjehq |e}dek }|hjwh nck}dq cg }dh mhjewhru cg }dh crmhr qdijj bhrhacwhribjh grcn }dh ack}ria}cr+

21+9 \dhrh ri| ni}hreij cr pir} |rcxld} ni}hreij eq rhyxerhm bu }dh qphaegeai}eckq cr c}dhr|eqh }c acnpju|e}d i lewhk ikijuqeq ikm#cr |e}d i lewhk nhadikeaij }hq} i} qcnh q}ilh cg nikxgia}xrh* }dh ack}ria}crqdijj* eg rhyxerhm* i} deq c|k acq} .

i% prcwemh ikm prhpirh }dh khahqqiru qinpjhq gcr ikijuqeq6b% prcwemh ikm prhpirh }dh khahqqiru }hq} pehahq gcr }hq}ekl6 ikma% airru cx} ek }dh prhqhkah cg }dh rhprhqhk}i}ewh cg }dh ix}dcre}u }dh nhadikeaij }hq}q rhyxerhm ck

ipprcwhm niadekhq i} deq c|k gia}cru cr |crfqdcp cr i} c}dhr gia}crehq cr |crfqdcpq iq niu bhilrhhm+

21+2 ]dh rhprhqhk}i}ewh cg }dh ix}dcre}u qdijj gcr }dh pxrpcqh cg ekqpha}eck xkmhr ackme}eck = $Ekqpha}eckikm Rhoha}eck% bh i} jebhr}u }c qhjha} gcr adhneaij cr c}dhr ikijuqeq iku qphaenhk ni}hreijq* ikm iku cg}dh qxppjehq cr pir}q }dhrhcg $dhrhekig}hr aijjhm qinpjhq%+ ]dh ack}ria}cr qdijj* i} deq c|k htphkqh* }ifh


12/27


2002 Niu



ikm jibhj qxad qinpjhq iq ikm |dhk merha}hm bu* ikm ek }dh prhqhkah cg* }dh qiem rhprhqhk}i}ewh* |dcqdijj qhij hiad qinpjh+

21+1 ]dh ack}ria}cr qdijj i} }dh meqarh}eck cg }dh qiem rhprhqhk}i}ewh ikm i} deq c|k htphkqh piafhggeaehk}ju ikm mhqpi}ad }c }dh Lcwhrknhk} Adhneq}* cr c}dhr ikijuq} qhjha}hm bu }dh ix}dcre}u* iku cg }dhqinpjhq iq rhyxerhm* ikm qdijj bh rhqpckqebjh gcr acnpjeikah |e}d iku rhlxji}eckq* h}a+ lcwhrkekl }dhairreilh cg ekgjinnibjh cr miklhrcxq lccmq |dead niu diwh bhhk eqqxhm bu }dh pcq} cggeah cr riej|iuix}dcre}ehq* cr c}dhr airrehr* |dhk qinpjhq cg qxad lccmq irh gcr|irmhm?

Prcwemhm }di} eg }dh ix}dcre}u eq cg cpekeck }di} }hq}q cg ik ht}hkqewh ki}xrh xkmhr }deq ackme}eck irhkhahqqiru }dh ack}ria}cr qdijj airru cx} qxad }hq}q* cr phrne} }dh qinh }c bh airrehm cx} xpck }hrnq }c bhilrhhm+

2=+ I pxradiqh crmhr ikm piunhk} wcxadhr qdijj bh eqqxhm gcr hiad qxppju rhyxeqe}eckhm* ikm htahp} iqniu bh c}dhr|eqh prcwemhm ek }dh ack}ria}* }dh ix}dcre}u qdijj kc} bh rhqpckqebjh gcr iku ajien ireqekl cx}cg }dh mhjewhru cg iku qxppjehq xkjhqq }dh piunhk} wcxadhr ikm ahr}egeai}h cg mhjewhru |e}dcx} iku

ij}hri}eck |di}hwhr irh prcmxahm bu }dh ack}ria}cr* htahp} |dhrh c}dhr prccg cg mhjewhru* qi}eqgia}cru }c}dh ix}dcre}u eq iaahp}hm+

28+ ]dh ack}ria}cr qdijj gxrkeqd }c }dh ix}dcre}u qxad ekgcrni}eck iq }dh ix}dcre}u niu grcn }enh }c }enhrhyxerh iq }c }dh ni}hreijq ikm acnpckhk}q |dead* }dh ack}ria}cr ikm deq qxb ack}ria}crq |ejj rhyxerh }cpxradiqh ek ackkha}eck |e}d }dh hthax}eck cg }dh ack}ria}+ ]deq ackme}eck qdijj kc}* dc|hwhr* rhjehwh }dhack}ria}cr ikm deq qxback}ria}crq grcn rhqpckqebeje}u gcr cb}iekekl qxad ni}hreijq ikm acnpckhk}q

27+9

i% Eg* ek rhji}eck }c iku }rimh }c |dead |crfphcpjh hnpjcuhm bu }dh ack}ria}cr ek ackkha}eck |e}d }dhack}ria} bhjckl* i} iku }enh mxrekl }dh phrecm bh}|hhk }dh mi}h cg }hkmhr ikm }dh mi}h ck |dead}dh ackkha} qdcxjm bh acnpjh}hm $cr qxad ji}hr mi}h iq }dh ix}dcre}u niu mhaemh% }dhrh eq iku

ekarhiqh ek }dh ri}hq cg |ilhq piem bu }dh ack}ria}cr ikm eg }dh ack}ria}cr qi}eqgehq }dh ix}dcre}u .

e+ }di} kc prcweqeck |iq nimh ek deq }hkmhr }c acwhr qxad ekarhiqh ek ri}hq cg |ilhq6 ikm

ee+ }di} qxad ekarhiqh ek }dh ri}hq cg |ilhq eq nimh iq i rhqxj} cg ik ekarhiqh ek }dh nekenxnri}hq cg |ilhq |dead nxq} bh piem ek }di} }rimh ek crmhr }c acnpju |e}d ackme}eck 98 $Gier\ilhq* h}a+% ikm eq kc} lrhi}hr }dik }dh ekarhiqh ek qxad nekenxn ri}hq*

}dh ack}ria} preah qdijj* qxboha} }c acnpjeikah |e}d ikm ek iaacrmikah |e}d ackme}eck 25* bh ekarhiqhm buik incxk} aijaxji}hm ck }dh ia}xij ekarhiqh ek }dh acq}q ekaxrrhm bu }dh ack}ria}cr ek airruekl cx} }dhack}ria} rhqxj}ekl qcjhju grcn }dh piunhk} mxrekl }dh qiem phrecm cg |ilhq i} qxad ekarhiqhm ri}hq }c|crfphcpjh qc hnpjcuhm iq igcrhqiem+

b% ]dhrh qdijj bh htajxmhm grcn }dh incxk} piuibjh xkmhr pirilripd $i% cg }deq ajixqh .

eee+ iku qxn ek rhqpha} cg cwhrdhim adirlhq* cr prcge}q* prcwemhm }di} kc qxn qdijj bh htajxmhmbu rhiqck cg }dh gia} }di} }dh |ilhq cg |crfphcpjh hnpjcuhm iq igcrhqiem irh brcxld} ek}ciaacxk} ek }dh acq} iaacxk}q cg }dh ack}ria}cr c}dhr|eqh }dik iq pir} cg }dh merha} acq} cgjibcxr6

ew+ iku pir} }dhrhcg |dead eq i}}rebx}ibjh }c mhjiu ek }dh hthax}eck cg iku ack}ria} |e}dek }dhack}rcj cg }dh ack}ria}cr+


13/27


14/27


2002 Niu



25+9 ]dh ack}ria}cr qdijj fhhp qxad bccfq* iaacxk}q ikm c}dhr mcaxnhk}q ikm rhacrmq iq irh khahqqiru}c qdc| }dh ekarhiqhq ek acq}q ekaxrrhm ikm }dh rhmxa}eckq cb}iekibjh xkmhr qxad cg ackme}eckq 27* 2< ikm24 ikm iku c}dhr wirei}eck cg preah ackme}eck iq eq cr irh ekajxmhm ek }dh ack}ria} ikm qdijj i} }dh rhyxhq}cg }dh ix}dcre}u gxrkeqd* whregehm ek qxad nikkhr iq }dh ix}dcre}u niu rhyxerh* iku iaacxk}q* mcaxnhk}q crrhacrmq qc fhp} ikm qxad c}dhr ekgcrni}eck iq }dh ix}dcre}u niu rhiqckibju rhyxerh+

25+2 Xkjhqq }dh pir}ehq c}dhr|eqh ilrhh* iku imoxq}nhk} ek }dh ack}ria} preah xkmhr qxad cg ackme}eckq 27*2< ikm 24 ikm iku c}dhr wirei}eck cg preah ackme}eck iq niu bh ekajxmhm ek }dh ack}ria} qdijj bh nimh iqqcck iq pcqqebjh ig}hr acnpjh}eck cg }dh ack}ria}+ Kc}|e}dq}ikmekl piunhk} cg }dh ack}ria} preah cr ikupir} }dhrhcg* iku xkmhrpiunhk} cr cwhrpiunhk} qdijj bh rhacwhribjh bu cr grcn }dh ack}ria}cr* iq }dhaiqh niu bh+

25+1 \dhrh }dh ack}ria}cr ekajxmhq ek iku qxback}ria} cr crmhr nimh cr pjiahm gcr }dh pxrpcqhq cg }dhack}ria} prcweqeckq cr i prcweqeck qenejir }c ackme}eckq 27 ikm 2< cr iku cg }dcqh ackme}eckq* }dh ack}ria}crqdijj .

i% ekajxmh ek iku qxad qxback}ria} cr crmhr prcweqeckq qenejir }c ajixqhq $9% ikm $2% cg }deqackme}eck* qxboha} ckju }c }dh cneqqeck cg }dh rhghrhkah ek hiad cg }dh qiem ajixqhq* }c ackme}eck246 ikm

b% eg ikm |dhk rhyxerhm bu }dh ix}dcre}u* }ifh ijj rhiqckibjh q}hpq }c qhaxrh }dh cbqhrwikah bu }dhqxback}ria}cr cr qxppjehr cg }dh cbjeli}eckq enpcqhm xpck den bu }dh prcweqeckq cg }dhqxback}ria} cr crmhr ekajxmhm pxrqxik} }c pirilripd $i% cg }deq ajixqh+

10+9 ]dh Ix}dcre}u qdijj ek imme}eck }c deq pc|hr xkmhr iku cwhr cg }dhqh ackme}eckq* diwh pc|hr }cmh}hrnekh }dh ack}ria} i} iku }enh bu lewekl }c }dh ack}ria}cr |re}}hk kc}eah* }c htperh i} }dh hkm cg qxadphrecm iq niu bh qphaegehm ek }dh ack}ria} iq }dh ipprcprei}h phrecm gcr i kc}eah }c mh}hrnekh }dh ack}ria}xkmhr }deq ackme}eck cr* eg kc phrecm bh qphaegehm i} }dh hkm cg }|c |hhfq ikm xpck }dh htperi}eck cg }dhkc}eah }dh ack}ria} qdijj bh mh}hrnekhm |e}dcx} prhoxmeah }c }dh reld}q cg }dh pir}ehq iaarxhm }c }dh mi}h cgmh}hrneki}eck bx} qxboha} }c }dh cphri}eck cg }dh gcjjc|ekl prcweqeckq cg }deq ackme}eck+

10+2 Ek }dh hwhk} cg qxad kc}eah bhekl lewhk }dh ix}dcre}u qdijj i} iku }enh bhgcrh }dh htperi}eck cg }dhkc}eah bh hk}e}jhm }c hthraeqh ikm qdijj iq qcck iq niu bh rhiqckibju pria}eaibjh |e}dek }di} phrecmhthraeqh qxad cg }dh gcjjc|ekl pc|hrq iq dh ackqemhrq htphmehk} .

i% }c merha} }dh ack}ria}cr* |dhrh prcmxa}eck diq kc} bhhk acnnhkahm* }c rhgriek grcn acnnhkaeklprcmxa}eck6

b% }c merha} }dh ack}ria}cr }c acnpjh}h ek iaacrmikah |e}d }dh ack}ria} ijj cr iku cg }dh qxppjehq* criku pir} cr acnpckhk} }dhrhcg ek acxrqh cg nikxgia}xrh i} }dh mi}h ck |dead }dh kc}eah |iqqhrwhm ikm }c mhjewhr }dh qinh i} qxad }enh cr }enhq iq niu bh nx}xijju ilrhhm ck* cr ek mhgixj}cg ilrhhnhk}* i} }dh }enh cr }enhq prcwemhm bu }dh ack}ria}+ Ijj qxppjehq mhjewhrhm bu }dhack}ria}cr ek iaacrmikah |e}d qxad merha}eckq ikm iaahp}hm qdijj bh piem gcr i} i gier ikmrhiqckibjh preah6

a% }c merha} }di} }dh ack}ria}cr qdijj iq qcck iq niu bh rhiqckibju pria}eaibjh ig}hr }dh rhahep} cgqxad kc}eah .

e+ }ifh qxad q}hpq iq |ejj hkqxrh }di} }dh prcmxa}eck ri}h cg }dh qxppjehq ikm pir}q ikmacnpckhk}q }dhrhcg eq rhmxahm iq ripemju iq pcqqebjh6

ee+ iq gir iq pcqqebjh ackqeq}hk} |e}d qxbpirilripd $e% cg }deq pirilripd ackahk}ri}h |crfck }dh acnpjh}eck cg pir}q ikm acnpckhk}q ijrhimu ek i pir}ju nikxgia}xrhm q}i}h?

eee+ mh}hrnekh ck }dh bhq} pcqqebjh }hrnq qxad qxback}ria}q ikm crmhrq gcr ni}hreijq ikmpir}q ikm acnpckhk}q bcxld} cx} ek i pir}ju nikxgia}xrhm cr |dcjju nikxgia}xrhm q}i}h


15/27


2002 Niu



iq diwh kc} bhhk acnpjh}hm* cbqhrwekl ek }deq ackkha}eck iku merha}eckq lewhk xkmhrpirilripd $b% ikm qxbpirilripdq $e% ikm $ee% cg }deq pirilripd iq gir iq niu bh pcqqebjh+

10+1 Ek }dh hwhk} cg qxad kc}eah bhekl lewhk .

i% }dh ix}dcre}u qdijj }ifh cwhr grcn }dh ack}ria}cr i} i gier ikm rhiqckibjh preah ijj xkxqhm ikmxkminilhm ni}hreijq* bcxld}cx} pir}q ikm acnpckhk}q ikm qxppjehq ek acxrqh cg nikxgia}xrhek }dh pcqqhqqeck cg }dh ack}ria}cr i} }dh htperi}eck cg }dh kc}eah ikm prcphrju prcwemhm bu crqxppjehm }c }dh ack}ria}cr gcr }dh phrgcrnikah cg }dh ack}ria} htahp} qxad ni}hreij* bcxld}cx}pir}q ikm acnpckhk}q ikm qxppjehq ek acxrqh cg nikxgia}xrh iq }dh ack}ria}cr qdijj* |e}d }dhackaxrrhkah cg }dh ix}dcre}u* hjha} }c rh}iek6

b% }dh ack}ria}cr qdijj prhpirh ikm mhjewhr }c }dh ix}dcre}u |e}dek ik ilrhhm phrecm* cr ek mhgixj} cgilrhhnhk} |e}dek qxad phrecm iq }dh ix}dcre}u niu qphaegu i jeq} cg ijj qxad xkxqhm ikmxkminilhm ni}hreijq bcxld}.cx} pir}q ikm acnpckhk}q ikm qxppjehq ek acxrqh cg nikxgia}xrhjeibjh }c bh }ifhk cwhr bu cr prhwecxqju bhjcklekl }c }dh ix}dcre}u ikm qdijj mhjewhr qxad ni}hreijqikm }deklq ek iaacrmikah |e}d }dh merha}eckq cg }dh ix}dcre}u |dc qdijj piu }c }dh ack}ria}cr gier

ikm rhiqckibjh dikmjekl ikm mhjewhru adirlhq ekaxrrhm ek acnpjuekl |e}d qxad merha}eck6a% }dh ix}dcre}u qdijj ekmhnkegu }dh ack}ria}cr iliekq} iku acnne}nhk}q* jeibeje}ehq cr htphkme}xrh

|dead irh rhiqckibju ikm prcphrju adirlhibjh bu }dh ack}ria}cr ek ackkha}eck |e}d }dh ack}ria} }c}dh ht}hk} }c |dead }dh qiem acnne}nhk}q* jeibeje}ehq cr htphkme}xrh |cxjm c}dhr|eqh rhprhqhk} ikxkiwcemibjh jcqq bu }dh ack}ria}cr bu rhiqck cg }dh mh}hrneki}eck cg }dh ack}ria}?

Prcwemhm }di} ek }dh hwhk} cg }dh ack}ria}cr kc} diwekl cbqhrwhm iku merha}eck lewhk }c den xkmhr ajixqh$2% cg }deq ackme}eck }dh ix}dcre}u qdijj kc} xkmhr }deq ajixqh piu iku qxnq ek htahqq cg }dcqh* |dead }dhix}dcre}u |cxjm diwh piem* dim }dh ack}ria}cr cbqhrwhm }di} merha}eck+

10+= ]dh ix}dcre}u qdijj kc} ek iku aiqh bh jeibjh }c piu xkmhr }dh prcweqeckq cg }deq ackme}eck iku qxn|dead* |dhk }ifhk }clh}dhr |e}d iku qxnq piem cr mxh cr bhacnekl mxh }c }dh ack}ria}cr xkmhr }dhack}ria}* qdijj htahhm }dh }c}ij preah cg }dh qxppjehq piuibjh xkmhr }dh ack}ria}+

10+8 ]dh ack}ria}cr qdijj ek iku qxback}ria} cr crmhr }dh wijxh cg |dead eq -8*000 cr cwhr nimh cr pjiahmbu den |e}d iku ckh qxback}ria}cr cr qxppjehr ek ackkha}eck |e}d cr gcr }dh pxrpcqhq cg }dh ack}ria} }ifhpc|hr }c mh}hrnekh qxad qxback}ria} cr crmhr ek }dh hwhk} cg }dh mh}hrneki}eck cg }dh ack}ria} bu }dhix}dcre}u xkmhr }deq ackme}eck xpck }dh }hrnq cg ajixqhq $9% }c $=% cg }dh ackme}eck qiwh ckju }di} .

i% }dh kinh cg }dh ack}ria}cr qdijj bh qxbq}e}x}hm gcr }dh ix}dcre}u }drcxldcx} htahp} ek ajixqh $1%pirilripd $i% |dhrh e} jiq} caaxrq6 ikm

b% }dh phrecm cg }dh kc}eah cg mh}hrneki}eck qdijj bh qxad phrecm iq niu bh qphaegehm ek }dh ack}ria}iq }dh ipprcprei}h phrecm gcr i kc}eah }c mh}hrnekh i qxback}ria} cr crmhr xkmhr }deq ackme}eck cr*eg kc phrecm bh qphaegehm* }|c |hhfq+

19+9 ]dh preahq q}i}hm ek }dh }hkmhr qdijj ekajxmh ijj adirlhq gcr rcuij}ehq piuibjh ek rhqpha} cg }dh xqh cgiku pi}hk} rhleq}hrhm mhqelk* mri|eklq cr }hadkeaij ekgcrni}eck |dead niu bh ekwcjwhm ek }dh qxppju cg}dh ir}eajhq cr ek }dh ackq}rxa}eck cr xqh cg iku pjik} ni}hreij cr ippiri}xq qxppjehm bu }dh ack}ria}cr crackq}rxa}hm xkmhr }dh ack}ria} ikm |dh}dhr c|khm bu }dh ack}ria}cr cr iku c}dhr pir}u+

19+2 ]dh ix}dcre}u ck }dher pir} |irrik} }di} iku mhqelk* mri|eklq* }hadkeaij ekgcrni}eck cr ekq}rxa}eckgxrkeqdhm cr lewhk bu }dhn qdijj kc} bh qxad iq |ejj aixqh }dh ack}ria}cr }c ekgreklh iku jh}}hrq pi}hk}*rhleq}hrhm mhqelk* }rimhnirf cr acpureld} ek }dh phrgcrnikah cg }dh ack}ria}+

19+1 Qxboha} iq igcrhqiem ikm htahp} iq niu bh c}dhr|eqh htprhqqju ilrhhm ek |re}ekl }dh ack}ria}cr qdijjekmhnkegu }dh ix}dcre}u iliekq} iku jcqq cr minilh |dead }dh ix}dcre}u niu qxgghr ikm iliekq} iku jeibeje}u


16/27


2002 Niu



gcr minilhq acq}q cr c}dhr|eqh |dead }dh ix}dcre}u niu ekaxr ikm iliekq} iku htphkqh gcr acq}q rcuij}ehqcr c}dhr|eqh }c |dead }dh ix}dcre}u niu bh px} bu rhiqck cg ik ekgreklhnhk} cr ijjhli}eck cg ekgreklhnhk}bu cr ek rhji}eck }c }dh qxppjehq cr }dh ackq}rxa}eck cr xqh cg iku pjik} ni}hreij cr ippiri}xq qxppjehm bu}dh ack}ria}cr cr ackq}rxhm xkmhr }dh ack}ria}+


17/27


2002 Niu



]DH GEKIKAEIJ NIKILHNHK]$NEKEQ]RERHQ IKM MHPIR]NHK]Q% RHLXJI]ECKQ* 9557

$Nimh bu }dh Nekeq}hr ck }dh 97}d miu cg Ghbrxiru* 9557%

V97}d miu cg Ghbrxiru* 9557^

PIR] E . PRHJENEKIRU

9+ ]dhqh Rhlxji}eckq niu bh ae}hm iq }dh Gekikaeij Nikilhnhk} $Nekeq}rehq ikm Mhpir}nhk}q%Rhlxji}eckq* 9557+

2+ Ek }dhqh Rhlxji}eckq.

"iaacxk}ibjh cggeahr" nhikq i pxbjea cggeahr* |dh}dhr hnpjcuhm ck ack}ria} cr c}dhr|eqh* ekajxmekl ikiaacxk}ekl cggeahr* ackahrkhm ek* cr rhqpckqebjh gcr }dh acjjha}eck* rhahep}* axq}cmu* eqqxh cr piunhk} cg

pxbjea nckhuq cr c}dhr pxbjea prcphr}u6

"iaacxk}ekl cggeahr" nhikq iku phrqck mhqelki}hm iq qxad bu }dh Nekeq}hr pxrqxik} }c qha}eck 97 cg }dhGekikaeij Ixme} ikm Imnekeq}ri}eck Ia} ikm adirlhm |e}d }dh mx}ehq cg iaacxk}ekl gcr iku htphkme}xrh ekrhqpha} cg |dead nckhu diq bhhk ipprcprei}hm xkmhr qxad Ia} cr iku c}dhr hkia}nhk}6

"pxbjea bcmu" ekajxmhq i q}i}x}cru bcmu* i q}i}x}cru ix}dcre}u ikm i lcwhrknhk} acnpiku6

"pxbjea nckhuq" ekajxmhq.

i% pxbjea rhwhkxh6 ikmb% iku }rxq} cr c}dhr nckhuq dhjm* |dh}dhr }hnpcrireju cr c}dhr|eqh* bu i pxbjea cggeahr ek ik cggeaeij

aipiae}u* |dh}dhr ijckh cr ocek}ju |e}d iku c}dhr phrqck6

"rhwhkxh" nhikq ijj }cjjq* }ithq* enprhq}q* ri}hq* mx}ehq* ghhq* phkij}ehq* gcrghe}xrhq* rhk}q* mxhq* prcahhmqcg qijhq* prcahhmq cg jcikq ikm ijj c}dhr rhahep}q bu cr ck bhdijg cg }dh Lcwhrknhk} cg Oinieai cwhr|dead Pirjeinhk} diq }dh pc|hr cg Ipprcprei}eck+

PIR] EE . PIRJEINHK]IRU ACK]RCJ CG PXBJEA NCKHUQ

1+9 ]dh iaacxk}ekl cggeahr cg hiad mhpir}nhk} qdijj.

i% bh merha}ju ikm phrqckijju rhqpckqebjh gcr ijj htphkme}xrh adirlhm xkmhr }dh wc}hq |dead dhimnekeq}hrq* ikm qdijj bh iaacxk}ibjh }dhrhgcr }c Pirjeinhk} }drcxld }dh Pxbjea Iaacxk}qAcnne}}hh cg Pirjeinhk}6

b% ack}rcj }dh iayxeqe}eck* q}crilh* eqqxh ikm xqh cg ijj ni}hreijq* hyxepnhk} cr c}dhr pxbjea prcphr}u}c bh xqhm bu deq mhpir}nhk}* ikm qdijj aixqhm }c bh fhp} qxad iaacxk}q ek rhji}eck }c }dhn iqniu bh prhqarebhm xkmhr }dh Ia}6

a% hq}ibjeqd i qxppju quq}hn ipprcprei}h }c }dh khhmq cg deq mhpir}nhk} ikm prcwemh gcr }dhiqqelknhk} cg mx}ehq ikm rhqpckqebeje}ehq bu ekq}rxa}eckq eqqxhm xkmhr qha}eck 2=G cg }dh Ia}* ikmqdijj diwh qxad c}dhr gxka}eckq ek ackkha}eck |e}d }dh iaacxk}ekl gcr ikm ack}rcj cg pxbjea nckhuiq niu bh iqqelkhm }c qxad iaacxk}ekl cggeahr bu cr xkmhr }deq Ia} cr iku c}dhr hkia}nhk}+


18/27


2002 Niu



1+2 Hiad iaacxk}ekl cggeahr qdijj ahr}egu }c }dh acrrha}khqq cg }dh ipprcprei}eck iaacxk}q cg deqmhpir}nhk}+

1+1 Ek }deq Rhlxji}eck.

"acrrha}khqq" nhikq.

i% }di} }dh nckhuq wc}hm irh xqhm ckju gcr }dh pxrpcqhq gcr |dead }dhu irh ek}hkmhm bu Pirjeinhk}6b% }di} }dh ia}xij piunhk}q irh ek iaacrmikah |e}d }dh ji|q* rhlxji}eckq* rxjhq cr ekq}rxa}eckq

lcwhrkekl qxad piunhk}q6a% }di} ijj preahq irh mh}hrnekhm ek iaacrmikah |e}d prhqarebhm prcahmxrhq* ikm irh ekaxrrhm |e}dcx}

|iq}h cr ht}riwilikah6 ikmm% }di} }dh iaacxk}q rhkmhrhm irh iaaxri}h+

=+ ]dh Gekikaeij Qharh}iru qdijj bh.

i% }dh prekaepij imweqcr }c }dh Lcwhrknhk} ck ni}}hrq phr}iekekl }c gekikaeij imnekeq}ri}eck ikmpxbjea gekikaeij bxqekhqq?

b% rhqpckqebjh gcr }dh ack}ekxcxq enprcwhnhk} cg gekikaeij ikm iaacxk}ekl quq}hnq }drcxldcx} }dhmhpir}nhk}q cg Lcwhrknhk}6 ikm

a% rhqpckqebjh gcr hkqxrekl }di} }dh nhadikeqn gcr }dh acjjha}eck cg ikm iaacxk}ekl gcr pxbjeanckhuq eq qi}eqgia}cru ek prekaepjh* ikm bhekl acnpjehm |e}d ek pria}eah+

PIR] EEE . PRHPIRI]ECK* QXBNEQQECK IKM GCRN CG IKKXIJ HQ]ENI]HQ

8+ Hwhru iaacxk}ekl cggeahr qdijj bh rhqpckqebjh gcr }dh prhpiri}eck ikm qxbneqqeck cg }dh ikkxijhq}eni}hq cg rhwhkxh ikm htphkme}xrh |e}dek }dh }enh qphaegehm bu }dh Gekikaeij Qharh}iru gcr hiadmhpir}nhk} gcr |dead dh diq g ekikaeij rhqpckqebeje}u+

7+ ]dh Gekikaeij Qharh}iru qdijj qphaegu ek Gekikaeij Ekq}rxa}eck gcrn ikm nikkhr ek |dead hiadiaacxk}ekl cggeahr qdijj prhpirh cr aixqh }c bh prhpirhm }dh ikkxij hq}eni}hq cg htphkme}xrh ipprcprei}h}c }dh khhmq cg iku mhpir}nhk} xkmhr deq ack}rcj+

PIR] EW . ACJJHA]ECK CG PXBJEA NCKHUQ


19/27


2002 Niu



b% }dh adhyxh eq mri|k bu i acnnhraeij bikf jeahkqhm xkmhr }dh Bikfekl Ia} cr i gekikaeijekq}e}x}eck jeahkqhm xkmhr }dh Gekikaeij Ekq}e}x}eckq Ia}+

90+2 Ik xkahr}egehm adhyxh niu bh iaahp}hm ek piunhk} cg pxbjea nckhu eg ikm ckju eg.

i% }dh iaahp}ekl iaacxk}ibjh cggeahr eq qi}eqgehm }di} }dh adhyxh |ejj bh dckcxrhm bu }dh mri|hr,qbikf cr gekikaeij ekq}e}x}eck6 ikm

b% i qhkecr iaacxk}ibjh cggeahr qelkegehq deq ilrhhnhk} }di} }dh adhyxh bh iaahp}hm bu hkmcrqekl deqeke}eij }dhrhck+

90+1 Ik iaacxk}ibjh cggeahr |dc giejq }c acnpju |e}d pirilripd $9%* niu bh dhjm phrqckijju jeibjh gcr ikujcqq cr mhgeaehkau ek pxbjea nckhuq caaiqeckhm }dhrhbu+

99+ Ik iaacxk}ekl cggeahr qdijj hwhru rhahep} cr acpu }dhrhcg eqqxhm bu ik iaacxk}ibjh cggeah ek rhqpha} cgi piunhk} nimh bu adhyxh* |dh}dhr ahr}egehm cr xkahr}egehm* }c bhir i q}inp ekqarebhm iq gcjjc|q.

"adhyxh iaahp}hm iq ackme}eckij piunhk} ckju"+

92+9 Ik iaacxk}ibjh cggeahr |dc rhahewhq iku pxbjea nckhuq qdijj piu* mieju cr ck }dh gerq} bikfekl miuig}hr qxad acjjha}eck* ek}c ik cggeaeij bikf iaacxk} }dh |dcjh incxk} cg qxad nckhuq+

92+2 Kc iaacxk}ekl cggeahr cr iaacxk}ibjh cggeahr qdijj* bh}|hhk }dh }enh cg rhahep} cg pxbjea nckhuq ikm}dh }enh cg piunhk} ek}c i mhqelki}hm cggeaeij bikf iaacxk}.

i% jcmlh cr aixqhm }c bh jcmlhm iku pir} cg qxad nckhuq ek}c iku bikf }c }dh arhme} cg i prewi}hiaacxk}6 cr

b% net cr aixqh qxad nckhuq }c bh nethm |e}d iku prewi}h gxkmq6 cra% imwikah* jhkm* aixqh }c bh imwikahm cr aixqhm }c bh jhk} iku pir} cg qxad nckhuq gcr |dead dh

eq ikq|hribjh }c }dh Lcwhrknhk}* }c iku phrqck6 cr

m% nifh xqh cg qxad nckhuq ek iku |iu |di}qchwhr+

91+ Pxbjea nckhuq qdijj bh ackwhuhm bu i} jhiq} }|c ix}dcrezhm hnpjcuhhq cg }dh mhpir}nhk} ikmiaacxk}ibjh cggeahrq qdijj }ifh qxad q}hpq iq irh khahqqiru }c hkqxrh }di} qxad nckhuq irh prcphrjuqighlxirmhm |dejh ek }rikqe}+

9=+9 Ijj cggeaeij rhahep} gcrnq* htahp} }dcqh gcr }dh }enh bhekl prhqarebhm bu iku ji| cr bu iku rxjhq cgAcxr}* qdijj bh prhqarebhm* prek}hm ikm eqqxhm xkmhr }dh ix}dcre}u cg }dh Gekikaeij Qharh}iru+

9=+2 Kc phrqck qdijj eqqxh cr prek} iku gcrn cg cggeaeij rhahep} |e}dcx} }dh precr |re}}hk ipprcwij cg }dhGekikaeij Qharh}iru+

9=+1 Ijj cggeaeij rhahep} gcrnq qdijj bh prek}hm gcr }dh }enh bhekl bu }dh prek}hr mhqelki}hm ek |re}ekl bu }dhGekikaeij Qharh}iru+

9=+= I phrqck |dc ack}riwhkhq pirilripd $2% cg }deq Rhlxji}eck* acnne}q ik cgghkah ikm eq jeibjh ckqxnniru ackwea}eck bhgcrh i Rhqemhk} Nileq}ri}h }c i gekh kc} htahhmekl ckh dxkmrhm }dcxqikm mcjjirqcr }c enpreqcknhk} gcr i }hrn kc} htahhmekl }|hjwh nck}dq cr }c bc}d qxad gekh ikm enpreqcknhk}+

]dh Iaacxk}ik}Lhkhrij qdijj bh rhqpckqebjh gcr niek}iekekl imhyxi}h q}cafq cg cggeaeij rhahep}q }c nhh}}dh rhyxerhnhk}q cg }dh Pxbjea Qhrweah+

97+9 E} qdijj bh }dh mx}u cg }dh Iaacxk}ik}Lhkhrij }c hkqxrh }di} hwhru cggeaeij rhahep} ack}iekq.


20/27


21/27


2002 Niu



21+9 E} qdijj bh }dh rhqpckqebeje}u cg iaacxk}ibjh cggeahrq }c hkqxrh }di} cggeaeij bikf iaacxk}q irh kc}cwhrmri|k+

21+2 Xkjhqq |re}}hk ipprcwij gcr ik cwhrmrig} diq bhhk rhahewhm grcn }dh Gekikaeij Qharh}iru*iaacxk}ibjh cggeahrq niu bh qxradirlhm ek ik incxk} hyxewijhk} }c }dh incxk} cg bikf adirlhq ek }dhhwhk} cg bikf adirlhq ireqekl grcn ik xkix}dcrezhm cwhrmrig}+

2=+ Iaacxk}ekl cggeahrq qdijj hkqxrh }di} cggeaeij bikf iaacxk}q irh rhackaejhm nck}dju ikm i} }dh hkm cghiad gekikaeij uhir+

PIR] WE . QIGHQ* FHUQ IKM ACNBEKI]ECKQ

28+9 Ek ijj Lcwhrknhk} cggeahq |dhrh nckhuq cr c}dhr wijxibjhq irh fhp}* }dh iaacxk}ekl cggeahrackahrkhm qdijj hkqxrh }di} i qigh eq prcwemhm gcr }dh qigh fhhpekl cg qxad nckhuq cr wijxibjhq+

28+2 \dhrh pria}eaibjh ijj qighq qdijj bh hnbhmmhm ek ackarh}h+

28+1 ]dh iaacxk}ibjh cggeahr ek adirlh cg i qigh qdijj fhhp }dh fhuq }dhrhgcr ek i qigh pjiah* ikm qdijj kc}lewh iku xkix}dcrezhm phrqck iaahqq }c }dh qigh cr e}q ack}hk}q+

28+= Hwhru iaacxk}ibjh cggeahr qdijj bh phrqckijju jeibjh gcr }dh jcqq cg pxbjea nckhuq cr iku wijxibjhqgrcn i qigh xkmhr deq ack}rcj+

27+ Ik iaacxk}ibjh cggeahr qdijj kc} fhhp cr ijjc| }c bh fhp} ek i Lcwhrknhk} qigh xkmhr deq adirlh* ikue}hnq cg wijxh c}dhr }dik.

i% pxbjea nckhuq6

b% nckhuq |dead bu wer}xh cg deq cggeah dh eq rhyxerhm }c rhahewh ikm iaacxk} gcr6 ikma% wijxibjhq |dead ge} eq deq mx}u }c fhhp ikm iaacxk} gcr+

2


22/27


2002 Niu



25+2 Ck rhahep} cg i rhpcr} xkmhr pirilripd $9% }dh Iaacxk}ik}.Lhkhrij niu ix}dcrezh }dh eqqxh cg }dhmxpjeai}h fhu* ikm i kc}h qdijj bh nimh ek }dh rhacrmq niek}iekhm bu den+

25+1 \dhrh i mxpjeai}h fhu diq bhhk eqqxhm ek jehx cg i jcq} fhu* }dh iaacxk}ibjh cggeahr ackahrkhm qdijjirriklh gcr}d|e}d gcr }dh jcaf }c bh rhpjiahm bu i jcafqne}d ipprcwhm bu }dh Gekikaeij Qharh}iru+

10+ Iku htphkqhq ekaxrrhm ek ij}hrekl }dh |irmq cg i jcaf cr ek }dh rhnifekl cg i kh| fhu* qdirm bhbcrkh bu }dh iaacxk}ibjh cggeahr rhqpckqebjh gcr }dh axq}cmu cg }dh crelekij fhu* xkjhqq }di} cggeahr eqrhjehwhm cg }dh rhqpckqebeje}u gcr piunhk} bu }dh iaacxk}ekl cggeahr+

19+ Hiad iaacxk}ekl cggeahr qdijj aixqh }c bh niek}iekhm ik ekwhk}cru cg ijj wijxibjhq fhp} ek ijjLcwhrknhk} qighq xkmhr }di} cggeahr,q ack}rcj+

12+ Hiad iaacxk}ekl cggeahr qdijj hkqxrh }di} |hhfju adhafq irh nimh* bu ik cggeahr ek }dh mhpir}nhk}c}dhr }dik }dh cggeahr merha}ju rhqpckqebjh* cg aiqd ikm c}dhr wijxibjhq fhp} ek iku Lcwhrknhk} qigh xkmhr

}dh ack}rcj cg }dh cggeahr merha}ju rhqpckqebjh+

11+9 E} qdijj bh }dh mx}u cg iaacxk}ekl cggeahrq }c ippcek} i} }dh ajcqh cg hiad gekikaeij uhir* Bcirmq cgQxrwhu hiad ackqeq}ekl cg i} jhiq} }|c cggeahrq gcr }dh pxrpcqh cg ekqpha}ekl ikm rhpcr}ekl ck }dh aiqd*q}inpq* qhaxre}ehq* liqcjekh acxpckq ikm c}dhr wijxibjhq dhjm bu }dher mhpir}nhk}+

11+2 Hwhru Bcirm cg Qxrwhu qdijj qxbne} i rhpcr} cg e}q gekmeklq }c }dh Ixme}crLhkhrij* GekikaeijQharh}iru ikm }dh iaacxk}ekl cggeahr kc} ji}hr }dik qhwhk |crfekl miuq ig}hr acnpjh}eck cg }dh qxrwhu+

PIR] WEE . PIUNHK] CG PXBJEA NCKHUQ

1=+ Xkjhqq ix}dcrezhm bu ji| cr bu rhqcjx}eck cg }dh Dcxqh cg Rhprhqhk}i}ewhq kc* piunhk} cg pxbjea

nckhuq qdijj bh nimh iq i adirlh iliekq} }dh Ackqcjemi}hm Gxkm+

18+ Htahp} |e}d }dh precr |re}}hk ipprcwij cg }dh Gekikaeij Qharh}iru ik iaacxk}ekl cggeahr qdijj kc} werhgxkmq+

17+9 Iaacxk}ekl cggeahrq qdijj qh}}jh piunhk}q bu }dher mhpir}nhk}q gcr Ij lccmq ikm qhrweahq rhahewhmgrcn c}dhr mhpir}nhk}q* pxbjea bcmehq* ekmewemxijq ikm prewi}h ekq}e}x}eckq cx} cg }dh nck}dju |irrik}eqqxhm gcr }dh pxrpcqh* |e}dek i phrecm cg }der}u miuq cg }dher rhahep}+

17+2 \dhrh }dh incxk} ix}dcrezhm bu |irrik} eq qxggeaehk} ikm iku mhjiu ek piunhk} rhqxj}ekl ek jcqq crminilh }c }dh qxppjehrq eq aixqhm bu }dh khljelhkah cg }dh cggeahr ackahrkhm* }dh Gekikaeij Qharh}iruniu enpcqh qxradirlh ek iaacrmikah |e}d qha}eck 20 cg }dh Ia}+

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23/27


2002 Niu



i% qphaeij ix}dcre}u diq bhhk cb}iekhm grcn }dh Gekikaeij Qharh}iru6 crb% adhyxhq irh prhpirhm ikm qelkhm bu i nhadikeaij prcahqq* adhyxh gcr }dh piunhk} cg pxbjea

nckhuq mri|k ck ik cggeaeij bikf iaacxk} qdijj bh qelkhm bu i} jhiq} }|c ix}dcrezhm cggeahrq+

15+ Ahr}egeai}eck ikm ix}dcrezi}eck cg piunhk} wcxadhrq qdijj bh airrehm cx} bu ik cggeahr c}dhr }dik }dhcggeahr ack}ria}ekl gcr }dh lccmq cr qhrweahq }c |dead }dh piunhk} rhji}hq+

=0+9 \dhrh i qhrweah eq xkmhr}ifhk bu i prewi}h phrqck* i prewi}h gern cr c}dhr prewi}h hk}hrpreqh ckbhdijg cg i mhpir}nhk}* }dh preah ikm c}dhr }hrnq ikm ackme}eckq cg }dh qhrweah qdijj bh ajhirjuxkmhrq}ccm ikm ilrhhm xpck precr }c enpjhnhk}i}eck* ikm qdijj bh ek |re}ekl+

=0+2Xkjhqq prcwemhm gcr bu ack}ria}* kc imwikah cr ek}hren piunhk} cg nckhu qdijj bh nimh ek rhqpha} cglccmq cr qhrweahq ikm piunhk} qdijj bh nimh ckju ck mhjewhru cg }dh lccmq cr qi}eqgia}cru acnpjh}eck cg}dh qhrweah+

=9+ \dhrh i qxn cg nckhu eq prcpcqhm ek }dh ikkxij hq}eni}hq cg rhwhkxh ikm htphkme}xrh gcr

ack}rebx}eck }c|irmq }dh acq} cg qhrweahq xkmhr}ifhk bu i bcmu c}dhr }dik i mhpir}nhk} cg Lcwhrknhk}*qxad nckhu* |dhk e}q piunhk} diq bhhk ix}dcrezhm* qdijj bh piem ek hyxij yxir}hrju ekq}ijjnhk}q i} }dhbhlekkekl cg hiad yxir}hr cr i} qxad c}dhr ek}hrwijq iq niu bh ix}dcrezhm bu }dh rhjhwik} iaacxk}eklcggeahr+

=2+9 Bhgcrh i ack}rebx}eck rhghrrhm }c ek rhlxji}eck =0 eq nimh* }dh iaacxk}ekl cggeahr niu* eg dh }dekfq e}khahqqiru* aijj xpck }dh rhaepehk} bcmu }c gxrkeqd iku ixme}hm cr xkixme}hm iaacxk}q cg }dh bcmu cr c}dhrgekikaeij q}i}hnhk}q rhjhwik} }c qxad ack}rebx}eck+

=2+2 ]dh Nekeq}hr niu rhyxhq} }dh Ixme}crLhkhrij }c ackmxa} ik ixme} i} }dh iaacxk}q cg iku phrqck crcrlikezi}eck* |dead diq rhahewhm gxkmq xkmhr rhlxji}eck =0+

=1+ \dhrh }dh Nekeq}hr eq qi}eqgehm }di} }dh ack}rebx}eck |dhk piem eq jefhju }c bh x}ejezhm gcr pxrpcqhq c}dhr

}dik }dcqh gcr |dead e} wc}hm* }dh Nekeq}hr niu eqqxh merha}ewhq gcr }dh aikahjji}eck cr ri} ixa}eck cg qxadack}rebx}eck+

==+9 qxboha} }c pirilripd $2%* ck }dh rh}erhnhk}* rhqelki}eck* meqneqqij cr mhi}d cg i pxbjea cggeahr* }dhcx}q}ikmekl bijikah cg iku imwikah cr mhb} mxh }c }dh Lcwhrknhk} grcn }dh cggeahr qdijj* xkjhqqc}dhr|eqh mh}hrnekhm bu }dh gekikaeij Qharh}iru* bh rhacwhrhm gcr iku incxk} piuibjh bu }dhLcwhrknhk} }c }dh cggeahr cr grcn deq hq}i}h+

==+2 \dhrh iku incxk} rhyxerhm }c bh rhacwhrhm xkmhr pirilripd $9% eq kc} qc rhacwhrhm }dh rhjhwik}iaacxk}ibjh cggeahr niu bh dhjm jeibjh }c i qxradirlh gcr }di} incxk}+

=8+ Iaacxk}ibjh cggeahrq qdijj rhne} ijj q}i}x}cru ikm c}dhr ix}dcreqhm mhmxa}eck grcn hirkeklq }c }dhrhaepehk} crlikezi}eck |e}dek gcxr}hhk miuq cg }dh hggha}ewh mi}h cg }dh mhmxa}eckq* ek iaacrmikah |e}d }dhrhyxerhnhk}q cg }dh hkia}nhk} cr pc|hr xkmhr |dead }dh mhmxa}eckq irh nimh+

=7+9 Qijirehq ikm ijjc|ikahq qdijj kc} bh piem bhuckm }dh mi}h cg htperi}eck cg wiai}eck jhiwh xkjhqq}dhrh eq |re}}hk ekmeai}eck }di} }dh cggeahr diq rhqxnhm mx}ehq+

=7+2 Ijj cggeahrq lrik}hm wiai}eck jhiwh* q}xmu jhiwh* dijgpiu jhiwh cr c}dhr jhiwh qdijj imweqh }dherwirecxq dhimq cg mhpir}nhk} cg }dh mi}h cg }dher rhqxnp}eck ek |re}ekl+

=7+1 \dhrh ik cggeahr giejq }c rhqxnh e} qdijj jeh }dh mx}u cg }dh Dhim cg }dh rhjhwik} mhpir}nhk} }c imweqh}dh ipprcprei}h ix}dcre}u }di} }dh cggeahr diq giejhm }c rhqxnh mx}ehq+


24/27


2002 Niu



=7+= Ik iaacxk}ibjh cggeahr |dc giejq }c acnpju |e}d }dh rhyxerhnhk}q cg rhlxji}eckq ===7 niu bh jeibjh}c qxradirlh gcr iku phkij}u cr acq}q iaarxekl }c Lcwhrknhk} iq i ackqhyxhkah cg qxad giejxrh cr }cmeqaepjekiru ia}eck ek iaacrmikah |e}d }dh Pxbjea Qhrweah Rhlxji}eckq+

=


25/27


2002 Niu



Ipprcprei}eck Ia}* ikm ek iaacrmikah |e}d }dh Gekikaeij Ekq}rxa}eckq eqqxhm bu }dh Gekikaeij Qharh}iruxkmhr qha}eck 89 cg }dh Ia}+

82+ ]dh Q}i}hnhk} cg Rhwhkxh ia}xijju acjjha}hm ikm piem ek}c }dh Ackqcjemi}hm Gxkm Bikf Iaacxk} crcgghr ipprcwhm mhpcqe}crehq qdijj qdc|* gcr }dh pxrpcqhq cg acnpireqck* }dh ipprcwhm hq}eni}hq gcr }dhaxrrhk} uhir ikm }dh acjjha}eckq gcr }dh uhir cg iaacxk} ikm }dh uhir ennhmei}hju prhahmekl }dh uhir cgiaacxk}+

81+ Ijj ajiqqhq cg bccfq xqhm gcr }dh iaacxk}ekl cg pxbjea nckhu ikm rhacrmq }dhrhcg* qdijj bh airhgxjjuprhqhrwhm gcr }dh nekenxn phrecm prhqarebhm bu }dh Gekikaeij Qharh}iru ek }dh Gekikaeij Ekq}rxa}eckq* ig}hr|dead* ipprcwij gcr }dher mhq}rxa}eck niu bh qcxld} grcn }dh Gekikaeij Qharh}iru+

8=+ ]dh Iaacxk}ik}Lhkhrij qdijj prhpirh qhpiri}h rhyxeqe}eckq gcr |e}dmri|ij cg gxkmq grcn iackqcjemi}hm Gxkm iaacxk} ikm qxad rhyxeqe}eck qdijj bh ix}dhk}eai}hm bu }dh Ixme}crLhkhrij+

88+ Iaacxk}ekl cggeahrq qdijj* |e}dek i phrecm cg kc} ji}hr }dik }dh gcxr}hhk}d miu cg hiad nck}d* prhpirh*

qelk ikm qxbne} }c }dh Ixme}cr.Lhkhrij ikm }dh Gekikaeij Qharh}iru ek }dh gcrn ikm nikkhr prhqarebhm bu}dh Gekikaeij Qharh}iru gekikaeij q}i}hnhk}q ek rhqpha} cg }dh prhahmekl nck}d gcr }dh mhpir}nhk}q xkmhr}dher ack}rcj+

Qxrrhkmhribjh Bijikahq

87+9 ]dh Ixme}crLhkhrij qdijj rhpcr} }c }dh Gekikaeij Qharh}iru }dh incxk} cg iku xkqphk} bijikahq }cbh qxrrhkmhrhm grcn }dh rhqpha}ewh wc}hq+

87+2 ]dh Gekikaeij Qharh}iru qdijj* xpck rhahep} cg }dh rhpcr} rhghrrhm }c ek pirilripd $9%* merha}iaacxk}ekl cggeahrq }c qxrrhkmhr }dh ahr}egehm bijikahq }c }dh Iaacxk}ik}Lhkhrij gcr jcmlhnhk} }c }dhAckqcjemi}hm Gxkm+

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26/27


2002 Niu



79 Iaacxk}ekl cggeahrq qdijj.

i% hkqxrh }di} ijj ekwhk}crehq irh adhafhm i} jhiq} ckah phr uhir bu qcnhckh c}dhr }dik }dhiaacxk}ibjh cggeahr rhqpckqebjh gcr fhhpekl }dh rhacrmq6 ikm

b% qdijj rhpcr} gcr}d|e}d iku meqarhpikaehq gcxkm ek qxad ekwhk}crehq }c }dh Gekikaeij Qharh}iru ikm}dh Ixme}crLhkhrij+

72+ Iaacxk}ibjh+ cggeahrq qdijj hkqxrh }di} }dhrh eq kc |iq}h* ht}riwilikah cr ibxqh ek }dh xqh cgLcwhrknhk} prcphr}u xkmhr }dh axq}cmu cr ack}rcj cg }dher mhpir}nhk}+

71+ Htahp} |e}d }dh precr |re}}hk ipprcwij cg }dh Gekikaeij Qharh}iru* Lcwhrknhk} prcphr}u qdijj kc} bh}rikqghrrhm grcn cr }c iku mhpir}nhk}+

7=+9 ]dh Gekikaeij Qharh}iru niu ix}dcrezh }dh qi}h bu ik iaacxk}ibjh cggeahr cg Lcwhrknhk} prcphr}ubu.

i% pxbjea }hkmhr cr ixa}eck* qxboha}* ek }dh aiqh cg qhrweahibjh ni}hreijq ikm hyxepnhk}* }c inekenxn preah mh}hrnekhm bu i qxe}ibjh yxijegehm phrqck ekmhphkmhk} cg }dh mhpir}nhk}ack}rcjjekl }dh e}hnq }c bh qcjm6 cr

b% qijh i} gethm preahq mh}hrnekhm bu }dh Gekikaeij Qharh}iru+

7=+2 ]dh prcahhmq cg qijh nimh xkmhr pirilripd $9% qdijj bh piem ek}c }dh Ackqcjemi}hm Gxkm+

78+ ]dh gekikaeij Qharh}iru niu ix}dcrezh }dh meqpcqij cg xkqhrweahibjh ni}hreijq ikm hyxepnhk} bumhq}rxa}eck* qijwilh* leg} cr iku c}dhr ajhikq* iq dh }dekfq ge}+

77+ \dhrh iku adikah cg }e}jh* |dh}dhr bu qijh cr c}dhr|eqh* cg Lcwhrknhk} prcphr}u rhyxerhqmcaxnhk}iru hwemhkah }dhrh eg* ix}dhk}eai}eck cg }dh adiklh cg }e}jh qdijj bh prcwemhm bu }dh

Iaacxk}ik}Lhkhrij |dc qdijj hkmcrqh }dh ipprcprei}h mcaxnhk} |e}d deq cggeaeij qhij ix}dhk}eai}hm budeq qelki}xrh* ikm mhjewhr }dh mcaxnhk} }c }dh c|khr+

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2002 Niu


74+2 ]dh dikmekl cwhr cg prcphr}u xkmhr pirilripd $9%* qdijj bh hwemhkahm ek |re}ekl qelkhm bu }dhcx}lcekl cggeahr* }dh ekacnekl cggeahr* ikm ikc}dhr cggeahr* mhqelki}hm bu }dh Iaacxk}ekl cggeahr iq }dhahr}eguekl cggeahr* |dc qdijj bh ik cggeahr ck }dh phrnikhk} hq}ibjeqdnhk} cg }dh Aewej Qhrweah+

PIR] TE . LHKHRIJ

75+ ]dh Gekikaeij Qharh}iru niu* ek hthraeqekl }dh gxka}eckq prhqarebhm xkmhr qha}eck =5 cg }dh Ia}*ippcek} i acnne}}hh cg kc} jhqq }dik }drhh phrqckq* ckh cg |dcn qdijj bh kcneki}hm bu }dh I}}crkhu.Lhkhrij+

Financial Administration and Audit Act (FAA) - REG

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