Professional Documents
Culture Documents
( ) Zg2
m,
Fc4gzZqzg *
!zg CZ )
zgWZZ e
p'et ]
zgWZZ e
"z,
k
g {
*
*
kZ
+ z+
D
: Z Iy
o
ZP
& Z
EG3;Xt
M,
K
Fz$
"
M,
H
owZ
<g WZ[
tgzu
D`W
,
6
( Y 2014y )7
-zZ :
c+
iZ
g iiiv 44-L
roomima@gmail.com:~ Z
ISBN: 978-969-9975-00-0
nu] F u] # ] e
[O
^Z
x ** ~ kZ C
y 0*g Z
B ~gZ c*
gzZ x Y m
@*
x
/
u c Za \W * KZ
` W Zz WC
CO ~g \ kZ
XwpgzZzg4
{ c*
i
[*
!
08
?1'>
!*
KZ Dg !*
zg CZ
-1
16
? .
c*
W~g !*
zg H'{ ^
,YLg
-2
27
gy wj ~g !*
zg
-3
34
? ~/H',vZpg
-4
45
yTg !*
zg \WD[NZ x **
~g !*
zg
-5
49
~gzDx lZ g !*
zg
-6
68
?1'**
kZ g !*
zg LZ *
-7
80
i! x { zg0
+Z y \W
-8
85
CJ (,
ZV g:gzZw
-9
89
~iy
KgzZ7` Zg0
+Z
4
-10
[*
!
92
CXyvgzZg !*
zg
-11
97
$J! xD]iZV
-12
103
6,
7
o! x
-13
110
i ZgZ F,
g !*
zg Dg ZzZa
ogzZ W,
-14
131
) !*
Z~g !*
zg x ~g ZM3[ [+A
-15
150
@*
X]**
v( ,
-S )M3 g
-16
159
@*
Ct`yi Z ~yvz? ~}Z
+g !*
zg H
-17
164
m,
z* yvz?7 c*
~g !*
zg
-18
171
m,
z*& {
wz g ?9zg~B;
-19
180
L D c*
HgzZ c*
Hg !*
zg
-20
191
ey)
,
D~/g !*
zg
-21
sg
X J
- }uz* uL =
L
L
L qD J
-gV L L
C Zgl yZ pgzZ F,x Z Z c*
Vx Z e Z uZg Z CD~ VZ',
b *
D Za \ W * KZ
h wC gzZ Vy
O D g CZ6,
z] {
X CY0glyZ! xgzZ p F,
VDyV*(Zq
-Z x YgzZ
KZX
Z ~ L Lc V Z ~ y 0*
ng Z F,
zgzZQzgN ~ !*
Wf(,
yZ Y
)
,yB-L Lpi ZVxWZk
,
iz ~, ZX c*
y ~g iz ~} gzZ
X $
"
$U*
yzz@c 0*
V1ZpLZV Z y+Zq
-Z
Z k Z %Z kZ ]~ V 5 KZX
rg!*
] q V Z = m% D
qzg !*
zg CZ 7Z1 g
u " _
. mgzZ {z X /_
. ~ V Z
CZ L Lw{g
H ~ q
-= kZ]gzkZX ]gz ggzZ
M F,
c 4gzZ
: { z
/
OX V 4._] c*
gzgzZ] q` W[KZ ZzY x **
g !*
zg
X ~V;\ Wizg
/ZX C Z
D~
C r z
ZgzZ q zg !*
zg CZMg LZ~ y!*
izg Z y W[ t
tu
0
+
i KZ{ V7zgP T e **
Za \ W * KZ O ~gzZ \ W
F,
m
Wg q
-Z [ t T e *
*wEZ c 0*
V1ZpLZpO V1ZpgzZ
z
X $
"
$U*
) Zg2
\ WgzZ} i Z agzZxLZ{
( ~g {z ] Zz ng Z { Zz + YV
X gzWx~]g! xg !*
zg \ W
zgWZ
6
?1'> *
!KZ Dg *
!zg CZ
?1'> *
!KZ Dg *
!zg CZ
:C Z Zg Z Ze
$.,q&c [ xgzZq zg !*
zg
c*
W@*
gZ c*
3 Z
bzVzi
XB{ ^
,Y-Zx yZ~[ !*
kZ
:*
c W*
@gZ *
c 3 Z
6 t6 @*
g Z~ kZ c*
W Zsg ] }
.c*
] 5~ Lg 57~gz
kZsg ~ *i gzZR,
6,}:q+Z ~ * ~g7 ` Zc c*
W
X @*
~gz] zZ**
] 1gzZbzY ({
zDnkZ1 [ x
yT KZ ~ q z &Lg q
-Z Z%] }
.&] +Z ~ { N !*
Zz6,
zZ ~ ^sfzgq
g
]}
./]
sg v}uz ~ c*
&\ Wv CW] }
.&] +Z~ {N !*
Zzn
o ): Zgz&\ W N Zzsg 6,A V-c*
xPx Z \WZ
# X D` Z
Z
# 1{ c*
iIe[ xg:: *
c Zz Y H~ q
-Z \ WX } 7,**
*
*{ c*
i c [ x7Z D Zzsg 3 c*
ig:gzZbZ~c*
ZvgzZ
X C7y WZ! xyZgzZ C7,
X @*
7X Z (,x y ZX D~ c*
&C
D Wg !*
zg {%izgbC
~ {kZ
}C7]gzZ {c qzyZX D[
7 7 {z C]gzbzXcy Z
4G
&gyb!*
2F
-Zg !*
q
zg ZzY Z wEZ{%izg x @*
{)z,
M Z \
J.G
y x sg :: c*
X D Y0c*
W*gzZ @*
g Zq
-Ztc ~ !*
Wm{kZ V:~~ !*
Wm{
b!*
}X C\zg4 c*
*q
-Z #
}
.c*
CW] }
.&] +Z~ {N Z Zzn
yb!*
O` Y Zzsg we Vz%yZgzZ V F~Lg 0*
y
C
]:S5~g ~ T)we * Z
# p 75Lg y 0*
gzZ 7
e Z6,5
X D hz c h
+y
Zv @*
d
$
kZ c*
~h
+y
]VgzZ *
@Yc*
Zzsg (
q Z Z c*
XZ 5~g !*
zg q
-ZgzZ '7 CW] }
.c*
] +Z~: {N Z Zz6,
zZ
X C Z
$J F,
g !*
zg kZe
$ ZZgzZ]]
.6*tX @*
Zzsg ~*
]]
.6 *~ kZ , qzg !*
zg Z
# \ W *
@YV bzgizg%Zt s
# z !*
zgq
`
@*
@*
Z
$J! xg !*
zg kZs:%ZtX ,7,hz c h
+y
Zv+Ze
$ ZZ c*
!p
X @*
Z
wz7#
}
.c*
e Z6,
5KZ
sg ~ Lg #
}
.c*
e Z6,5\W T, c*
W6 \W @*
Za t wZ[ Z
: M
hg (Z jsfzgq\ Wc (ZX Zz
Zg7]c*
gz
-1
[ !*
] )
-2
:] *
c gz
:Cy W]c*
gz ] }
.c*
]+Z
9
-1
tC
R,
Zz'!*
CO{ (
X C Zg7]c*
gz{ c*
i q
-Z ] }
.c*
]+Z
5~y b!*
S c*
gr Z" {
G
/
X C Zg7]c*
gz&]1: ]+Z
ZzZzeg kgx ~y
yzzZ- zzM
xg Z Zzt~]g~gag
IZ 0*
}QgzZx
/
-2
-3
X C Zg7 j4] c*
gzgzZ]1 ]+Z
( ~8Oj)L
1 0*
c*
1
L
C=
( V ( ZzY
-4
:] )
X Y"
$U*
yzz@~ c*
W~g !*
zg 6 **
i] ){z Zg7]c*
gz
sf `g [ Z {)z S ~h
}v~}g !*
e Z6,
&2q
-Z
/
g Z LZ\ W6,gwV
\ Wi c*
W B\ WX ,6,
e Z6,
&2kZq
-Zq
-Z] Zx ~
z
XB~r
qkZ c*
b~v\ W
s
y W
g Zp p 8
-glp
ay
zI W
~yiz
" Zi
5G
E
+Z
o
10
g g!
" Z
5G
E
l{
Zzs W
Z(, N*
g
u **
Zzg: W
X VY
X VY.
wEZ c*
%sp
#
e Z6,{b~
? YYH
~gz'
c*
w x {Zz6,
kZ H
? YYc*
Vzgz'
gzZ
z Z H
? YYHgz]:S Zz1c*
Zz~',
V\WkZ H
?$
Y Za ] :S4gzZ5~kZ H
?VYv(~uz(q
-Z c*
g: WkZ b~
X Y Z
c*
W*g !*
zg c\ W[ Zq
-Z ~]Z!*
zgq
BYt\W ~gzt qzg !*
zg *q
-Z6,
CkZgzZ z)Y ic*
WkZ @*
gzZ
o c qzg !*
zg kZ H 'Yt \WnkZX .
Zz c*
W\ W H
X
bzC gzZbzbz~ Z
Z~Xbzc [ xgzZ`kZ
:l
g !*
zg X @*
l ~g !*
zg q
-Z V;z CkCgzZ
[ ]) * V ~ wg
11
g*
!zg
])
$g`g Sl,
.
gwzewZ ~h !*
k
y 3
&Z e &
$ ,*Z s',
.nIG
E
D
~g F
uQ
;gE- wjW
n
k
**
Z Z**
Z ! W **
Z F
Z8 -
-oe
8
sfzgqc
ogzZVzi~g !*
zg q
pg %Z kZ ,lZ\ WZ
#
X ~gzt
:]q-1
] }
.&] y Z {z.
kZ] qyZ ;g Y H q zcXc*
;g Y H q zg !*
zg t V
X ~gz{@xwgo c*
kZBBh
+y
] ~ ZZX h
+y
:]qYgzZ C-2
\W HX M
h"
$U*
yzz@~qg !*
zg kZ]qY gzZ C c*
o kZ H
kZ ]qt bBB kZgzZ 7q i p
] q Y gzZ C V;zt } Hl
X g ~g !*
zg
:]q -3
? ]i YZg !*
zg kZ2Z H ? ._y okZ ~g !*
zg tH
:]q(-4
z)YikZ:tX LJ
-u]q(kZ H qzx \ W~o c*
T
X N yv ZB@*
gzZ YfxgzZ, ay
E
tugzZ
zCZ\Wc
12
:]q} -5
BB kZ Z~g !*
zg 6 s: Y ( C4gzZ r$
+iz',izg
X C Z
p6,
~g !*
zg
x tBBkZX C Z
$J! x g !*
zg kZ 9
L o ~g !*
zg ] qx !*
zgq
}g !*
]qx yZX i c*
W6 c Z
Z~g !*
zg 6 ~o c*
]q
X y ~[ !*
wj ~g !*
zg L L] -~
C]gzbzBBl gzZ c*
Wc [ xgzZ q zg !*
zg @*
X
HHy~{ ZzW] !*
kZX
:bz~ C
:x lZsfzgqbz~
Cc [ xgzZq zg !*
zg
bz
bz
KZ
bzC
kZ M
hY}h
+y
bz
KZ &~ Z
Z bz } YY Hsp~}uz q
-Zbz Vy Z
X YYZh
+y
c*
Hbz6bzyZBB
:bz
-1
x 7~gzX CY wEZ c J (,
gzZ qzg !*
zg g c*
tu{z Z% bz
z&Zp~g !*
zg iZX V~ k, \ Wbzx qzg !*
zg c*
Y HwEZ~ qzbz
ogzZ 9 bz
KZgzZ i c*
WgzZ Z LZgzZ D qzg !*
zg bz z] Z|
{Zg F,
Z ~g !*
zg LZbz{yZX Dbz{ c*
igzZ DwEZ
X Dy'
6,
13
:bzK
Z
-2
1 Y J (,gzZ Yq bz X n
pgzg ~A | l,
g bz
KZ ~g !*
zg
yZV|~(,~(,6,gm{~gz {X @*
g g/gzZ
z{ c*
i c J (,bz
KZ
bz
KZ]Z|z&Zp~g !*
zg [ xX gzi6,F,
yZgzZZz e
$ ZgzZZ bz
qV6&{z C6,%Z kZ ! x ~g !*
zg X f
esp~ bz ! x
X n
pgxi 5V ;LZ7Z c*
D~g Z
ZB Z
Z
:bzC
X3
& (Z q
-Z g !*
zg X C7,]gzV
KZ}uz6,xC
0
+
ikZX g Y C L Lq
-Z y
KZ
c*
~ \zg ],
aq
-Z
xi 5 c*
~ \zg H q
-Z {z e M
h \ Wv bC
~T
] iZ Vzuz ~g 0*
q
-ZX ~ ^g Zaq
-Z c*
~ \zggz'
q
-Z ~ \zgy
LZ \ WX C ]gzZgzZ bz \ Wc qzg !*
zg CZ f CZ
HHyt ~ [ !*
kZ
ZzWX M
hl Zq
-Z Bzg n
pg6,oh
+]
.gzZDgZq
-Z
Cg !*
zg
y ,iZ%x x ZZzx OZgzZ[ z[ kZ q zg !*
zg \ W~[ Z1Z
c*
` qzg !*
zg CZ c*
*
* Z
g c ] Z|z &Zpx yZ [ kZX G
g !*
zg O t
# I~c*
] Zg p Z~ [kZX g~/~}g !*
qz
:sfzgq] :S{n{n[kZX G Z
iigzZ 0
+
K~p Z+F,
y Wb)i
iZ%x J
-%tH gzZ o q zg !*
zg
X bZ
iigzZ 0
+
K] )
X
M F,
~/W, qzg !*
zg CZ
zg
X bZ
{q
-Z cgzZ (Business Plan)~/~g !*
14
{,
^YLg
? .*
c W~g *
!zg H
15
? .*
c W~g *
!zg H'{ ,
^YLg
q
8{ ^
,Y ~uuL Zjg !*
zg X Z
8{^
,Y Lg qzg !*
zg
YY H Zjg & gzZY Z a^ggzZ} zuX C]gz {!*
ZgzZ @*
X D"
$U*
yzz@~g !*
zg {zDq }
H
45g &Vc*
{iz',izg g| (,gzZ ~!gzZ] ~(,G
r n kZ]gz a^ggzZ} zu
H
45g ~X ;gg `zNyDg )gzZ g Y CF,
X g Y ~ V-r C G
{
Lg Z
Z ~g !*
zg Z E<X
H 5x gz kZ C sp9C
n ~g !*
zg
X ]gzqg
o
i Z0
+ZX @*
Y Zg~ Vs9BLg )g fT j, Zz a^ggzZ} zu Lg
X Y0"gzZy W{ c*
i~
/
u~g !*
zg V-~
:p a^ggzZ} zuLg
: M
hYGq] !*
Z]ZsfzgqyZgz} zuLg
?H
Z~g g Z#
zgkZgzZwLg '/
? @*
Wwpzpb~kZBB
z
C._H ? Hi Z0
+Z '/
? HJ e Lg '/
?Hi Z0
+Z~g Zh
+y
gzZ]Vzg Zh
+y
'/
?$
Hm,za|
# z
'/
?H]**
DgwqgzZ 0
e Z6,
gzZ kZ c*
Y Z
e Z6,
{'/
16
:g z,
'} zuLg
: sfzgq @*
Yc*
~x Z
/z6,
Z C0*
-Z c } zuLg
q
X w] my ZgzZ-1
Zg fq]
(
zgzZb Zzs6,
_kZ
M F,
K
Z,
'/gzZg ;&
X **
Zg
%ZkZ -2
X ~g Zci-zZ} zu-3
Xt] {qgzZ gJ
-V Zz Z
] / Lg -4
X
A &6,
C] {t-5
:bZ]zGe
c*
Z{
Fg7g] zZX @*
7~gz*
*Zg
Zg {Z',
Z
Zy Zgz} zuLg
: CY Zg fzbZ
eOCYq] / ]Z m,z*
Zg fxlc*
AzZ
Zg f ~ U*
: Zg fxl*
c AzZ
{Z',
~ kZ w ] Z
Z, Z 0 V[ } Z
Z
Zg { Z', Z6,
X gx gzZ
Zg
: Zg f ~ *
U
gzZV : ZaS] t e] Zzq ^g7g c*
q{
w Z, Z {)z:Z Z QgzZ Cg J,
F ~g x%X:
e Z6,\ W
Zg { Z',my Z
X Zg f ~
C
17
:)Zc} zuLg
{kZgzZJ e ~
CLg 7x **
w] ng
e Z6,} zuLg
X~
/
%kZ **
q] -0wg
Vmsfzgq
C] ZnZkZX YYH Z e h
e} K
M F,
)Zq
-Z
: $
Yg6,
!
7 w x {
!
7 y zi vgzZ ~
pw~g !*
zg gzZv Zzx
ZzaY ZvgzZ ~
@g ] 4x
e Z6,QQgzZ6,
~Lg
:,
mzc} zuLg ,
W
: e **
YHi Z Z6,g V!*
sf `g D~
.Z }6,
x !Z} zuLg
g (Z q~ * ~g !*
zg \ WX #
(~ w $
+gzZ ~g ZY n
X e **
OZ6,i Z0
+Z \ WnkZg Y
*
* Vzuz
*
*q ] \ WX < m,
/ c wgzZ}C
b ~"
X 7**
X$ OZ kZ
-zZp< #
V!*
Z Y c*
`g ] Y!Zj h
e
F DW
kC" v N Y'!*
yZgz
A ] !*
/Z X gzF Ug
X,
t XY #
/
c -zZ%G ~g { Zp{ 0 i Z0
C
+Z y ZgzZ K
M F,
] Z
18
X w'
zkZ {z
zpn\ Wk0*
Zz- zZ D] !*
\W @*
w #
w j) L Lj) ~g !*
zg
X q }+4
)Zc} zuLg
g ~ i Z0
+Z 4)Z CZa Y @*
pg7] Zsfzgqy Zgz w ] Lg
q
:< A
$%~zgyZ)ZCZgzZwZ g~~g Z]Zy ZX
:c w x {
?yyy Z
gzZy g } (,
} (,
w x {'/
V?VHg ; & gzZ*ZzwZbZ
?
zH~zw x {g eg W'/
?VH] YZy
Zzw ?H{)zg i5Z Z 7x
? yg i Z c*
'/
?H Zi Z g eg W'/
? Zg bc*
[
7VZzZ
gzZx w x {H'/
?Di Z0
+Z W,
Z6,
7c*
!
7 w x {H'/
:cy zi vgzZ ~
? yyy Z
gzZyg ~/'/
?we gzZi&
+Z',
yygzZ [
7 ~qZgzZRgzZ] :S~Lg '/
( <
~kZ {)zpy
zgzZLni Z] YZy
Zv ) ?H7'/
?+JR,
?W7]gz{)zEF
g 6R,
ni Zy ',
nH'/
v OZ.
Zz hZy Z
&g H ? g Zzc*
g H0g yg '/
19
?
?W
H6,
{)zgzZ#
%: ~'/
?g CW79zZ]gz] Y{ i6,
'/
?H
A &~g ZzZa gzZg g '/
: ZZgzZ]*
* kZLg
y h
+y
gzZy Z
y g ni Z Zg fLg c { i Z0
+Z ZZz]gzZ] **
kZLg
X <q]
:ig*
c yg
? 6,
gtgzZ H|
# z^~1
? H|
# z
7gzZR~g ZzZa x lZgzZ Z]
?{)zi
5Z Z
Hg ig !*
zg y Z
?n
pg { Zg Z 7~V Zy6gzZ;g !*
zg ~w{zH
?ng Zh
+y
y ZgzZ VCwy Z
:ig+
i,
R*
c Zz#
|zz+
h
y&y Z
g !*
zg yZgzZ Dg !*
zg ~ e Z6,{z ? yyigi
+R,
Z 0
e Z6,
? Hg i
?Hg ig !*
zg gzZ] **
kZ|
# z
zh
+y
By Z
X Y Zg WgzZV70wg !*
zg
20
:y+
h
y
?XCgzZ: w
( ? @*
YZh
+y
V Vwt) ? yy Zg f {a
H{)zg i 5Z Z g 7 ni Z ] F,
yZgzZ tZz Vzg Zh
+y
&
+Z',m
?
?7c*
t x bZ
gzZg w
e Z6,
{g Zh
+y
? Xh
+y
] y ZgzZ Hg ~g Zh
+y
y Z
? Hg iC
?
g eg WgzZg eg W~ ]zZg Zh
+y
?D H] Zi q
ZkZ @*
Hw g eg Wq
-Z zZ
? CHg g
Zg Z
ZyZ H ? CCkZ~c*
vc*
? @*
+y
h
wt%c*
{g Z Z ~g u H
Y Z
bZ ~^g7ggzZ} zuLg
:sg
e Z,
6
e Z6,
&
e Z6,
\ W
@g
Uo
e Z6,
{)z|
# z
7i&
+Z',i ^
, ]Zi q
Z
21
/
/
:(
ngzZy h
+y
g g|
# z
gzZg & C
q{gzZg Zz Z 0
+
i
e Z6,
{ i Z0
+Z kZ~
Z ~~w
Z Zzi Z0
+Z W,
ZgzZg h
+y
:wgbZ
!
7 {V 6&~g ZzZa wEZ
{)zwzugzZ.
c3,
y Z Zg f )gzZ {bZ
: Zg fg
: Zg fVc*
g ~] q{
( {)zya6,u) Zg f
F,
0*
^i
+
kzu|
# z
i ZgzZ
zZzs~
g iM
h WgzZx V |
# z
7
Wig eg WgzZ
zg ih
+y
/
/
:igzZ" CZ fg
*
*qz~Lg )g fM z ZzW~gz
g o6,
Y {)z]]
.c*
g
e Z6,
22
/
/
]**
kZ~g Zh
+y
\ WgzZg Zh
+y
q Z 5Z'
w*
@,
7YLg
:,
^ Lg
?y@g Y Z ZzLg
: { Z
ZZ
vV}uz
vV1}uz
# z
|
zh
+y
Y Z6,
R
W',
~ v
-1
? gc*
g| (,
Lg H
-2
?Vc*
]F,
z]**
Dg ~kZ H
-3
?H] Z W,
Z
-4
?V ywEZ { c*
i
-5
-6
-7
? C{ WY (Vzi5Lg H
-8
?$
W,
O8
- V py
-9
Vc*
0*
n
g Cg
~i y
Kzc*
zn
=g &
+]]
.
~p~0*
v\ W
23
:~i *
!
?z H~Lg yZgzZypw} (,
-1
? CY0*
V gzZ Hu] y Z
-2
?HVx{gzZVpy Z
-3
?n
pgVE \ W
-4
?H]**
Dg
-5
:g KZ\ W
?n
p6,
~Lg \WLZ\ W
-1
? Rh
+'
VgzZf
e Vo{ c*
i\ W
-2
? ]gz] OZ c*
g ;iHh
+'
-3
?gg6,
x 9p\WH
-4
?D:i ZbpwLZgzZD
/YZ bp\ W
-5
Xb
Lg Zg fg ~] ? H|
# z
7g
-6
?c*
IVpH
-7
:]
? @*
wEZy]
-1
?h
+y
-2
? ewEZy]
-3
?mY] OZZ
+Zi c*
g i{H
-4
? YYc*
4 Z
-5
?!H0kZH
-6
? 5!*
tH
-7
24
?
g|
# z
7H
-8
? YYc*
~ ZZ Z H ?Ig ] m{H
-9
?H }
-10
? H0
+
i ~g !*
zg
-11
?V
b~wg{{zgzZ6,
] 5y
-12
?M
h
@ HyZ\ W
:H
-1
?V Zz
-2
?M
hgJ
-yZ\ W
-3
? {wEZ Zzh
+y
H
-4
?k
,
& {H H
-5
?H]c*
gzH
-6
~Lg HT e *
* qzg !*
zg CZ\ W6,
C c*
WT ~+ Yt\ W]Zx t
~g b\ Wc y ZgzZ ~ Lg j) bX 7c*
8
- kZ
G qz gzZ C "
$U*
yzz@~ qzg !*
zg j4\ W] x t X ]gz
X C Z Zg Z Z~F,
gzZ r z
g !*
zg
25
gy wj ~g *
!zg
26
gy wj ~g *
!zg
:x gwj
/
g Z {z
/Zg !*
zg c*
{zY @*
7,gwj LZg !*
zg b
q
-Z
vc h
+y
c*
q N._y o **
q+Zq
-Z }$
W7g] )nJkZ @*
**
g !*
zg tV:g c Z Zv7T **
q + Zq
-Z bZX $
7~WGV:
wj c*
o LZ {zt wZ
n ~g !*
zg q
-Z n kZ $
g h
Y (KZ {z ~gza ~g !*
zg [ xq
-Z n kZX VZx._ kZgzZZz
-Z wj g !*
q
zg wj RgzZ: L{ W ZzW,O~g ZzZa gzZZz
X ~gz W wj C1j gzZ (g !*
zg [ xX z
6,V X Y[ NZ CZ ._yZ {z @*
{ W wj
/
g Z LZ Wq
-Z c*
g !*
zg q
-ZZ
#
~g7] c*
gzVx g !*
zg *
*ib)C z x g !*
zg ,#
wt
/
\W
C
wj ~g !*
zg q
-ZX e *
*Nwj
/
g Z LZx t CZZp y ZgzZ **
Za ] }
.zY Z c
:sfzgqZ
:wj C-1
:Z~~ *
!W /
~g Zh
+y
Y Z Z~~ !*
W bkZ ZX @*
Za Vz b)gzZ Zag !*
zg Z~~ !*
W
} f
e b) bkZ X D Z
gz'
{ c*
ia Za Y Z f(, ZV c
v_(,
t{zkZ *
* Z
i 5tag !*
zg gzZei 5{ c*
iv_(,
X Y0
) !*
yvag !*
zg ~]gJ TM
h} g !*
zg ~
27
: ,
6V~ *
!W /
V Z
Z yZ X 6,V~ !*
W e 9 {z Le 9 Lg aY Z KZ ~g !*
zg q
-Z
yv/ Z
C]gzVkgzZ V1 xg p- aV Zz Y wj n
pg p~VzgzZY Z
n
pg
A & Zg7] Zp+Zv ZzW{ c*
iX n
pg p~Vzq~uzgzZVZzY Z
X $
i Z0
+Z W,
Z6,
Y Z F 6,
V~ !*
W] !*
tn kZX M
h7~g7v ZzWX
p c
p
p /} YY V- zZiZ 6,V~ !*
W
X {)z p WgzZp
:wj RgzZ C/
D7ZaBV- zggzZZ
+#LZvX Di Z0
+Z W,Z6,x gzZVhVZ
+#gzZbzg C
H V}uz
/
g ZgzZ I V g ( V Zz x B Vz *Z V2z V Z0
+{ LZ ,qt {z
X M
hW,OY Z Z
+#gzZbzgX
:wj -2
:gzZg Z+
h
y Lg /
-Z DVzq +Z D{zg Zh
q
+y
X Y7a g {0
+
ig !*
zg %g Zh
+y
gzZT e **
+y
h
vX} Za ,q +Z {z Cg6g !*
zg q
-Z Gwgt X @*
7y Zg !*
zg
{0
+
iZ i Z c*
N jog !*
zg m6,7+ZgzZT e **
Z Z c*
M
h Z Zv Am6,7+Z
X Dg66,VxogzZ] YZy
Z VyDg ._wZLg Xng
Za w^Z Y Z Z6,bkZgzZ Lg m$
+tzfgzZBZ f VYe **
+y
h
Hv7y W 'Yt
*
* Za Y Z **
z',c F,
gzZY g !*
zg X Dh
+y
Y Z56,Y ] ;zZvgzZD
z',{z @*
}0
+
K {z ~gzag !*
zg q
-ZX ~gz **
~ Lg gzZ
28
Y Z {g x gzZ Za Z c*
g Z m,
e kZ c*
{ i Z0
+Z q Yg c Lg
X 4
z~Y J
-V- r
:7kZgzZbZu/
@*
Z
p
@*
Za pg !*
zg q
-Z~]g otuX C]gzuag !*
zg C
etu
@*
W VgzZV Zz n
Vzg tuC
!*
g !*
zg { c*
ip @*
Vzg Zg LZ
g !*
zg q
-ZX CZ7u ZzW Zg f ZgzZ C7KZkZ W)g f
{ c*
i7u
/ZY e *
* _ Z c*
i5Z ZgzZ7u[ NZ un
5Z Z
/Z bkZX $
W,O7 Y Z~ ~r T $
J (,]YZy
Zg !*
zg t
: Z Z g
zkZ {z
/ZY7c*
Y Za gZ c 5Z Z~kZ c*
W e 9 t~g !*
zg **
~
X @*
7,~Zg !*
zg T Y {g e Zz
n
q
.
-ZakZ M7!*
tu7t kZ x **
qtuag !*
zg
k0*
\ W
/Z ,q Vt X C]gz=
A & !*
-ZgzZ" ~g !*
q
zg oq
-Zg~g !*
zg
X 7~g Z { c*
i~qtuV
Zz}tu{z (,7 ukZ s: ~ bZ
u
/Z ~ uo q
-Z
g !*
zg Y~(F,
YV6,
g~ ZZt{z iq
-ZsZkZX } cgsg !*
zg
X J (,
A &~g ZzZa KZ#
gzZYc*
J (,
:]
` ZyZgzZbZVzgz'/
Cc*
gzZq{ Dg ~ bz Zg !*
zg tgzZ C]gzVzgz'
gzZ}i 5 cg !*
zg
gz'
q
-ZY Z { c*
i ]`
Z y Z B kZ X D y2~
Cg !*
zg q
-Z xi 5gzZgz'
X g Z *
* ~Lg gzZ Z ~] YZy
Z ~g ZzZa [kZ ]`
Z { c*
i
:uA
&~g ZzZa /
~
A & ~g ZzZa g !*
zg {zgzZ X
A & ~g ZzZa y Z6,]!*
kZ Z Vzgz'
gzZtu
29
kZ
A & ~g ZzZa gz'
q
-Z6,gx X Y Za Y Z q Xtu c*
gz'
q
-Z } DZ b
X Y Za Y Zq X~m{q
-Zgz'
q
-Z YY0*
**
b
Vzgz'
Yzz~4~V0tX ZZ~gZzZa Y Zzzq **
{iZ0
+Z ]!*
kZ
XYzz~p~qgzZc*
CZVh4xOZOZ
YW~4~{
:V- g *
!zg Zzw!/
VZ {Z
+ kZ {z 0
+
K ZgzZ Lg~ l Z @*
W (Z q
-Z ~g !*
zg
kZX
8g[ [{zD (ZX @*
qzg !*
zg bkZgzZ @*
ZbzgzZb c
kZ 0
+
K ZX
87g J0
+Z {zX A ~]g! xg !*
zg VkZ ZB
~g !*
zg [x
8g6,gCZ fgzZ *
*~/gzZx OZ4**
Zbz}uzgzZtuc VZ {Z
+
X ] :S
:bZA
& *
!gzZg /
-ZY C]gz
q
A & !*
c `kZ @*
Z~ wkZgzZ @*
F,
g !*
zg Z
#
X Yg h ! xg !*
zg } ^J egzZx +4q
-ZVZg !*
zg =
A & !*
c VZ {Z
+g7 bz yZ tugzZ gz'
q{ V;z 7t sn c*
o
X ~gz**
A & !*
:wLg /
ZVV aV-r~(,gzZaVz
/L gV c*
aV-rKgg !*
zg
g Z
A &h
+y
y ZgzZ ZV Lg X D Za ] }
.z Y Z D H ~
c*
6,7 zz
{ c*
ig ZzZa q kZgzZ |
# z
g Zl{ c*
i q q
-Z [ kZ ~(,
X YY
30
:gio ZZgzZ/
~g ZzZa kZ @*
~gz 'Yt g !*
zg q
-ZX @*
g Z **
g !*
zg V;zV r$
+ ~!V
Xn7Y Z { Za KZ {z @*
VHwq
-Z c*
b] YZy
Z
: *
0 C1 #/
] ZZ {z#
0*
C1 X C0]YZy
ZkZgzZh
e L#
0*
C1 #
gzZ V{z } ay
{ c*
i W{q L#
/ZX C W,
Og 2
gzZ gzz X
gzZVzg tu~Lg tug [ kZ n
{ c*
i#
gzZ n
Vzg tu}uz
bZ
Vc h
+y
Y Z~Lg ,2
{ c*
iVJ
/Z bkZX [
7 c V ~g !*
zg
n
VJ
/Z bZX Y| (,
7Y Z bkZ V7~Lg Y ZZ{ c*
i
'Yt a ~g !*
zg q
-ZXV 7b a h
+y
yZgzZ V { c*
i Y Z W,Z tZ kZ ,
X $
i Z0
+Z W,
Z6,
g !*
zg kZ0*
C1 #
b ~gz
: *
0 L# /
{ c*
i#
c vgio Z
ZY Zu]YZy
Z#
Z{ c*
iZuh
eL#
jTX}wzg!*
#
zg gzZV~]gLg Z {z e#
gzZ @*
7,**
ay
{ c*
iL~
/ZX DW,
OVzkZY ZaVzg !*
zggzZV{zCZ
+L
/Z bkZX Y `~ ]gLz{ c*
i Y g pg ~gYgzZ g !*
zg~ kZ
X o,qgzZ$
| (,
yZYV7g a{ c*
i{zYc*
{ c*
iL6,V
X 7
ocpg~gYg !*
zgx {L3Y{z Z{ c*
itaV~g !*
zg
:wj Y (-3
X @*
YHwEZaVhZVZ&{zD{z Z%kZX B
bgx|WzY(
X
{)z]Z XZ~yZ Y ({zDVhZV~V/}uz
31
Ci Z0
+Z W,
Z6,$z
yZgzZ Za ] }
.zY Zt p
) !*
gzZ Z n kZ Y (a~g !*
zg q
-Z
s$
+ ~!kZ g !*
zg X ;gg ZB }uz q
-Z Y (gzZg !*
zg kZ X
{z @*
~4~ kZgzZ}wEZ Y (4{z @*
xi akZ Le xg {0
+
i~ wj ~g !*
zg
Xn 4x g gzZn Za ]]
.~yZXn Za 6,7~ .
] }
.zY Z
DW,
Ox kZg { W~}g !*
V=pY (yZ s**
{z ~gza~g !*
zg g
YEkI4&
F
~4~ yZ {
Y (gzZY Z LZ {z @*
} 5 G
z V=pyZ V
Xnx OZ
:wj (-4
g !*
zg X Lg m$
+zz !*
C gzZ] uZzz] q wj (X @*
i Z0
+Z W,Z 6,g !*
zg wj (
X ~gz**
wj (g ZG 0*
gzZg i nF,
:wj -5
D ~ 0*
t 2 Z ~ y ZX @*
7,*
* o Vh^ggz Z V- 0*
2 Z #
g !*
zg C
t } i 5X YY H7ngz Z YY Hg !*
zg nc*
Y7Hgz Z Y H~g !*
zg q
-Z
g !*
zg 6 X D ~ e D t Vgz Z D t V D
V gz Z 2 Z Z @*
~g !*
zg WZ
# D n Dg !*
zg {)z cZg
X @*
7, gz
z{^
,YC
v6VgzZ
%2Z X V s Z e 7VY1 H{z e ~gz2Z
x j^
,Yg !*
zg C
X N W7i !*
C c*
iBVgzZ Z
z j^
,Y**
Vg Z $c*
s: 2Z X ~gz **
2Z apg~u
o )~ Lg gzZ
7 C c*
i gzZ._wZ q
-Z {zDg6q
-ZC
D X V$c*
$
+
X DZ
+: `
c*
Zw~]g C c*
igzZ
32
? ~/H',vZpg
33
? ~/H',vZpg
X [ " }Z
+kZgzZ e *
* Za \ W * KZ L
L Vg a\ W_[ !*
/
g a~}g !*
Wz Z c*
g n qzg !*
zg CZ \ W` t \ W
/Z [ Z
gZ \ WY ~gz ~g cpgx~ * g !*
zg kg \ WLZ6,g6f
])c*
Vg c o kZ6,g6f\ W
hZ ~g \ W
/Zq
pg c*
1} 7,
**
i W
XVg c yZ\ W N W
/ZgzZ7 N W
~gz*
*q] H qzg !*
zg q
-ZA ~ Wt\W ] Zsfzgq
X x H\ WgzZ
:i Wg *
!zg
X T e *
*qzVYg !*
zg CZ\ Wv,tCZ Zjg !*
zg '/
?]gz gX\ W Y\ WH'/
? 1a[p Zzqz\ W 0x kZ\ WH'/
?T e**
p nT Hx ~g !*
zg , Z\ WH'/
? Hx c*
}g gcgzZ\ WH'/
?
M F,
~g !*
zg }g Z Z\ WH'/
? i Z0
+Z:g \ WH'/
?G ! 10,5,3LZ\ WH'/
?M
h7&M
hBzg { c*
i\ Wx a}uz c*
[ \ WH'/
?}~" \ Wqzg !*
zg CZ: Z y \ WH'/
?V ]5gzZ]6 ng !*
zg \ W Y\ WH'/
34
? c*
/x cVi 5gzZn LZp g !*
zg \ WH'/
:g cg *
!zg
~ ] ZyZ ze g Z e ~g !*
zg ? 1 a~}g !*
]Z7g ~g !*
zg LZ \W H'/
X q
-Z
?g g gXnqzg !*
zg CZ\ W x\ WH'/
?M
hwZ e~g !*
zg tuH CZ\W c*
[ \ WH'/
?M
hg J Z H,h
+y
w x {\WX yg LZ Y\ WH'/
?Bn
V Bzg ]gzKZ Y\ WH'/
?n
pg yWX: g !*
zg LZ c*
[ \ WH'/
?wEZz kZnzx LZ @*
M
h{g Z
/
6,
kZ\ WH'/
?
A ] !*
7 Z c*
g ~}g !*
V1\ WH'/
? wH~}g *
!g Zz
g
ocx kZ Y, Z \ WH ? ]gzg Zzq{c*
z\ W
/Z'/
?5B\ W&
? YH~}g !*
gzZ] Zxq
-~x gzZpgg Zzx p\W'/
? YH~}g *
!VwgzZV LZ
? p-V W,Z !*
c*
H LZ\ WH'/
? y TVwLZ\ WH'/
?,h
+y
VY] }
.&]\ Whg] }
.&]Vzuzv 1x\ WH'/
?Dxg !*
zg F,
{ c*
i~o&&\ WH'/
?g^~\ W T e *
*\ Wg !*
zg {zc*
W xt\ WH'/
?,h
+y
Y Z {|
# z
\Wvn Y\ WH'/
35
?T e**
g !*
zg \ WV DIxg~kZv H'/
}g !*
Y~ gzZ c*
g !*
zg gzZ \ W H 7
/Z ? ]gzx \ WyZ H'/
? e~
gi W
:]g q\ W
? ( c*
]g qhZ \ WH'/
?(( )Rk0*
\W YZ (,
g !*
zg \ WZ
# H'/
?M
h~^/]g q%G ay
Bzg { c*
i\ WH'/
?M
hV 7 J
-]g qkZ VzyLZ c*
V76'Vg 0*
v H'/
? 1Vzc s
B ]c*
gz~uzgzZ &tZ\ WH'/
:ggzZy zi
?W
H6,
kZgzZ eggzZy zi y Y\ WH'/
?M
hXBzgh
+y
y {wEZ\ WH'/
:( cVzya,
6)w \ W
?,qy 1\ WH'/
?,h
+y
,qXci W Y\ WH'/
?6,
7hZ,q/\W yg, Z\ WH'/
? 1:i Z_ Zg J ZgzZVygZ\ WH'/
:y gzZg *
!zg \ W
EJ
? ]gzV6,
gzZV i4h$ y\ W Y\ WH'/
36
? ~zc2Z yg !*
zg \ W Y\ WH'/
?YcgzZ}gt6,m,
z* k0*
T Y W, Z \ WH'/
:g *
!zg D
?~ga}i 5gzZ iD
g ~ga~y } c*
/X ~ganC
g !*
zg \ WH'/
g i W
:~i *
!g 3Z
( uZ e - i
+gg 3Z 47
7] Zg Z ) ?, ~i !*
g 3Z 1\ WH'/
? hVc]Zg 3Z Y\ WH'/
?D Z6,~g Zh
+y
V ~g !*
zg }uz Hg\ WH'/
:{gH\ W
? gH7qC
{|
# z
KZ Y\ WH'/
?DgH ~g !*
zg }uz Y\ WH'/
:~g Z+
h
y
?/k0*
\ WT e HH \ Wc + Yt'/
? b
zHgzZ y
zg eg Wh
+'
@*
C\ W/pg[ ~ Z\ WH'/
:$z
? **
Z6,~g Zh
+y
V Y\ WH'/
37
:xi 5\ W
? *
*lV Z Y\WH g6,
]`
ZcKZ\ W
/Z'/
? ]gzVn\ W Y\ WH'/
?/
M F,
Vi 5k0*
\ WH'/
:g J ZnV LZ
?7c*
bg J ZV LZ c*
W 1\ WH'/
?M
hw~g J Z}',
~V- g J ZiZ\ WH'/
:eg kg \ W
HV\ Wy Y \ WgzZn Y 3g [ ay
? gw VZ ZgzZL c*
[ \ WH'/
?**
g \ W]**
C1 y \ WH'/
?n\W~] **
gzZ eg kg\ W YgzZ c*
2 Z \ WH'/
Z CY J
-V ]\Wg '/
X @*
Y3g7ngzZ( 7] ~ kZX H gzZLg
:]
gzZ 7 W **
Z XgzZ
zZ
+Z X @*
{Z
+H t 7] }
.c*
]g !*
zg '/
X YY~VsH
38
:7-1
\WDkCH Z
+Z yZm
Zg { Z',kZX gH7H] KZ\W'/
*
* O V Zz 5Z Z { c*
iX M
h 3 5Z Z X{z kZgzZ Dq ]
] H tq
-Z X j { c*
i*
*wz 7 { c*
i X ]i YZ 7 { c*
ih
+'
\ W
X6,
qZ\ WlV y Zg, Zg ZzyZ V5Z Z { c*
i {z @*
+y
h
6,
Y ggzZ}Z
+
:q z*
c(
g X o ~
C ! x q z a lz
ya 6,
H V z 7~gz( 9' /
D g Z6,KZ ~
C }
.X 4 **
Zz d
$
y g L Z O V n y
Za V
F,{ c*
i q z V kZgz Zg !*
zg X $
gz c*
$
d
V L Z
X ~g !*
zg
:n
VZ {Z
+
c*
znX @*
Bz6,
&n**
Zkzg ] }
.c*
] KZH LZ
~iZ%ZZx
C }
.6,gwV 7~gz**
nX J
-uZ eV ~P
X YW,
{ c*
i
**
} i ZzggzZZg CZ f
~(,
x` ZZ +j~} gzZ] Zg 3Z 4gzZ] Zg 3Z { Z Z o Z~ z
{gp
X B
bg W,
Z { c*
i
Bc gzZZ{g o Z c {g X @*
) !*
5Z Z
g \ WBT\z
/] }
.&lz
ya6,c*
q
-ZX ;g Y \ W Z 9 t
{KZ\ W ? M
h 4h
+'
Z\ W H ? [
7 H M
h~fV J
-uX
b)LZa (Z\ W <gzZ X 7Z ]gz Z + Y~}g !*
Lg
?,I**
HB
39
: b ,
Fg *
!zg
X ]\ WgzZ v\ W p\ W |
# z
Z',,q&k0*
\ W~g !*
zg 6 q
-Zg
~g 0*
iZ
@*
,]!*
,~[Z1Z ZzW~}g!*
]gzZv\W
X gc^ Za\W* KZL L \WLZ\W @*
Dy
/
!x~g !*
zggzZ]:S
g !*
zg yZ $
Y Za c*
C ] :S+Z ~ Z
Z x 1D7g !*
zg Z
Z x } q
-Z
! x **
]sfzgqc
~g !*
zg ._ >X $
X **
gzZg h ! x
"7,] :SyZX x
gzZ ~/! x CY ~ V&] tX @*
~g !*
zg \ W **
CZ ]:SygzZ q ] :S\ W V [ x ~ + Yt \ W
X Y0
+eg e~,
! xp
:7gzZl Z~g *
!zg
X VZ {Z
+ yZgzZ kZ **
VZxi6,yZgzZ 9 Z~g !*
zg )'/
X ,g6] q c*
kZ **
VZ {Z
+Z~g !*
zg '/
:w 4Z
X} 7,*
* o ]) e**
VZxig !*
g !*
c g^zg c*
Zg7 '/
X **
g (Z Z D
+
w c 0*
w2'/
:*
* o ]Z
X V7g]Z c*
~Xb F,
] q, Z'/
X*
*~g i WgzZ0*
16,yZgzZ **
[ ]ZZz{h
+'/
X **
cpg~1} c*
] Z'/
40
:g gzZqZ Z,
'
X **
lj lgzZ F,
!4
x '/
X **
] ZZic 4g '/
:~*
0 g {@
X **
wJ~g Z)f ~g7b)7g~x q
-Z'/
X **
4z]
.)c*
b !*
CZ f cx '/
X **
YBV.g p{Zzx '/
~/p
:w2
X **
s s wi oz] w'/
X xg DZC
gzZc~gz'/
:] [
X
8] ~}g !*
VwgzZyg V 6,
gCZ f'/
X*
*wEZZg ~g !*
zg gzZ CZ f cw] '/
:8gzZ ~/
X*
*~/~V L gLgx } (,
'/
X **
wEZ~Vh~g !*
zg ZgzZ g eg kg C1 '/
Xg]c*
{gHT *
*8
- x kZ c*
**
wEZ c*
**
zj x '/
41
:iyZgzZb)ZZx
Vzg ZzgzZ}i 5wy ] CZ f {zX z
) !*
gzZ1~Vzg !*
zg L g b), Z
i Wg !*
zg 'Y X sfzgqb)x
X x { c*
ib)X J
- ~
X ~gzI
EJ
(1
{ W*ZzZ ~g 0*
]zZ Z@*
~ V- g~g u~uzgzZ Zzgg V2Zpg V i4h$
X YYX@*
W*ZzZ yZ
@*
**
:
Z ]Z|~g !*
zg , Z X
) !*
.6, p
c ] Z|z &Zp ~g !*
zg L g L
(2
{i{ c*
igzZV
KZgzZ\ WLZzzv V j )c*
yZh W
X c*
sp~]c*
OZ}ik
,
ig !*
zg L gbzZVzzX f
e
:gzM
,gzZ(,
F
X*
*g (ZZ D
+ Zz
zgzZZgsKZVzuz'/
X*
*wEZjZVZg CZ fgzZ ~g !*
zg c g z',
LZ'/
X*
*] CsBV gzZyg }i 5Vzvg LZ'/
:~ OZpgzZ ~g Up
X xe~ Zi W wzNVzuz c*
Z '/
X xgg 6,
LZz!*
yZhZZ! x c*
#'/
X*
*g Z y EZ LZ6,
qZ o c*
x '/
X xggz .6,
gzZ?
Z<
~]qbC
'/
{ c*
i\ W < O $
"
$U*
q{Z
+c ~4gzZ F,
g !*
zg \ W]x !*
zgqq
pg c*
X ,w c kZgzZN CZ]{ c*
i
42
:iyZgzZb)ZZx g *
!zg
X n
pg7OZc*
/gH79~g!*
zg61X V-g!*
zgVzZ6,
gzZ6 V'/
XgZgtB]!*
VgzZB7myxgLggzZV
9zgV-g !*
zg 6 X
) !*
V **
~g !*
zg ( **
YC
!*
g !*
zg g { c*
i ) t9zg'/
X Dq2
, Z {z c*
Dx u e% c*
Zg !*
zg 6 XX Z (,G
XM
h73{z
p ~ F,
] O g ~g !*
zg F,
{ c*
iX a
b)|
# z
c*
(sales) |
# z
'/
X 7CZ Bx gzZ|
# z
{zn
pg
X ]g gzZ
M F, C [ NZ p
) !*
.6,{ c*
i
gzZp] xOZ { W~(,b)'/
~g !*
zg & x
~(,
M F,
}i 56 X
8x H y Z **
C%DkZp tx
-gzZ (Supervision)]g p
q
8x Vzuz ]xOZ X D 7kC] Z|
X D YV ~I'g ' (Motivation)
W~g !*
zg t p 7
) !*
] )p] Z &
+**
: eg kgXXx g eg kg} (,~ Vzg !*
zg '/
X CzzZ **
~g !*
zg Lg}uz y ! Z Sv ~g !*
zg Xzz q
-Z **
g !*
zg yZh ~/'/
yZ: n
pg yDg : sW c*
~/{z Dg D V Zd Z: Zizg
X @*
z Zk0*
Bzg u 6 wa X
) !*
])c V- g !*
zg LgwzN
o**
u 6w c*
~ Z'/
g zzZ yR,
u 6X @*
7,*
* o ] ) h
+ kZX C ~g !*
zg L gT
8[_
.
X ]gzz6,]c*
gzF,
gzZ ~g Zh
+y
X CY3byg !*
zg L g(,
/yxgyg ZgzZVE!*
- Vzg Zz'/
q
X YD
+vb)yZ~qzg !*
zg %ZkZ]gz
43
yTg *
!zg \WD[NZ x *
* ~g *
!zg
44
yTg *
!zg \WD[NZ x *
* ~g *
!zg
a\ W D qzg !*
zg Z \ W
/ZX **
gz[NZ x **
~g !*
zg L L\ W g !*
zg \ W
e\ W T e **
Zzsg g !*
zg CZ\ W
/ZX Y3gx **
*c*
Y ~pH~x **
kZ **
g X
X ,[ NZ x **
~g !*
zg DgZq
-Z
*
* ]!*
kZgzZ x H \ W~ Lg y\ W s
# z6,gi kZ ,x **
\W
\W
/Z X $
7,P\ W~px **
X "
$U*
# \ Wa V Fx **
|
~g !*
zg \ W e
~pRggzZ ~g
z~I],
Z e eg1 s
ag F,\ W T e **
spx **
~g !*
zg
X **
X OgsfzgqI ~}g !*
x **
~g !*
zg LZ
:&pcLg
g *
N\ W ,[NZ x *
*, Z
{zX V~x **
kZ ,lZ
+Z c*
]:S+ZJ
-0*
&c m{x **
v
V LZ
zD[ NZ x **
X, (F,
qgsg !*
zg \ WV V[ Z
x **
~g !*
zg p ZtOg c*
X Vn
pg pm{g0
+Z LZ ,g
z] Zgzc*
p Z, ZX Og { 6,tzf
X VM
hYG wEZ6,
g
:,,
6V*
*!gzZu,
ki
~6 L LX M
h p Z pzft X D ZzwzKzy wEZgzZ D y W~pg c*
x **
V Lg
g N*
\ Wx **
t X x **
iZ Zj V 3j
+ ]L LgzZ c Vz C Z
X,z
45
3r
E
:,wEZx *
* &G
cn] .
}z]KZ
- DL L6,g wVX zs]}
,
.z ]{7 \W Ug A x **
\W {wEZ
X Lgx| c&
+ DL
L @*
7]}
.n{g Z Zt*
@Y{i Z0
+ZUg H c&
+
:g:zx *
* ~g *
!zg ,
;g Y`@*
g (Zzg !*
zg \ W
/ZXWlpcZ~] }
.z]~w ,x **
(Z
LZX , x **
!a]~ ZZgzZOgx **
w=a] ZzWX Og#
x **
Z
~i / z~ wg !*
zg LZX}~i Z0
+Zg~g !*
zg zOg: {gkZx **
g !*
zg
uZut X s Za\W **
sp Zg%q
-Zx **
~g !*
zg X ,
X ] !*
ZzZrH gzZ]
: 4 x *
*,g
]zz y
KVz i- zL L WAVES
*
@Ygzz ~y x **
-Z] zZ
q
X q
:,~i /]EZ ,
Fx x *
* ~g *
!zg LZ
\ W
/ZXV7
o6,V-+R,
x **
EX eYg "Z x **
~g !*
zg \W,g
X ,W Z F,
x **
~g !*
zg LZ~V !*
iv g]g 6,
R Z Z
:,l~g
zw~V- I,
]Z e
gzZywEZY: J
- ZgzZ F,
$
d
K
M F,
A x **
~g !*
zg \ W 4~ h\ Wt
{z X D[ q ] ] }
.gzZ ] {z 7Vc*
I],Z e : Zgz& gzZ g !*
zg
X f
ewZ e { 6,
V**
-ZPqz~~I],
q
Ze
46
:,w*
@,
7],gigzZCV- I,
]Z ey
x **
F /gzZLZ\ WX n
pgx **
6,K
M F,
gzZ i{zB { ^
,Y V**
~g !*
zg Vv
g z!*
gzZ
',
ix **
/ZX ,g
:,wEZx *
* CZ f CZ
X {)z T
!*
!*
y{L L}Bgx **
~g !*
zg 6,x **
LZ ,szczg~ { LZ\ W
/Z
e **
Zzsg z~y
Wx **
LZ\ W
/ZX Y Wu" ~ 0*
]~ * ~g !*
zg \ W kZ
X DZ
+~0*
cZg
:! 7
x *
*
gV *u +pV- g !*
zg FX 7c*
[
7 x *
*tB ] !*
kZ I i Wg !*
zg
h\ WJ
- RgzZ
47
~gzDx lZ g *
!zg
48
~gzDx lZ g *
!zg
6,
gx X Yg (Z^ yg !*
zg @*
kZx
q zg !*
zg
: $
wDZ sfzgqg !*
zg
g !*
zg ~ ZZ
g !*
zg Z
vf
$Z6,
v
/
/
zZ
+Z ^ C
9
L og !*
zg ~gzZtCZ^ g !*
zg
g !*
zg @*
Vzi{ c*
i ^ y 9
L og !*
zg kZY HkZgzZ Y
: egV!*
sfzgq CZ^
3g w ] YZy
Z y W~ q zg !*
zg X V
H HgzZ V * W H~ CZ^ '/
X *
@Y
X 1LCZ^ '/
X
A & Zatuc q zg !*
zg '/
X ~g Z)f~eV
g !*
zg y '/
X j~pt : '/
?n YH c*
Wg !*
zg H ?oHg !*
zg '/
X E gzZ W~x OZg !*
zg '/
X W,Z 2Z #
'/
49
:^ g *
!zg q*
c ~ ZZ
@*
gzZ=g !*
zg c*
@*
g !*
zg z6,gx X! CZ f q
-Z kZg !*
zg q
c g !*
zg bkZX
rgxi 5 c ~ `g !*
zg WgzZ {z]zZ p
Hc g !*
zg C ]gz + Yt W~g !*
zg kZ~ ekZX 7V
H
J cg !*
zg bkZ X LHgzZ *
* Z Z : XgzZ ]gzh
e g
X ~gz**
qZ K+ZgzZ **
Z[M3~
V+gzZ Vzg Zg
V2z
J{z~ekZX @*
7,
**
x OZ g cg !*
zg g !*
zg
X @*
g Z)f y vg !*
zg gzZg Z, o}g g !*
zg zX Y
+Z g*
Z
!zg ~ ZZ *
c q
: W~-1
~gz **
g !*
zg 1 Y q z%G o c*
Zzgg %g !*
zg ~ ZZ WC
6,gx
} C]gzag !*
zg x lZX Y7g !*
zg [ Z6,gx ~y 0*
}
~ q zg !*
zg q
-] zZ ZX C]gzh
e {)z Z
Z ~g !*
zg cx ^gE Z
X @*
7py
!*
c*
py
: *
@ x -2
i z c*
z~wDZ ~uz g !*
zg @*
g Z, g !*
zg g !*
zg ~g !*
zg ~ ZZ
X Dq
-~g !*
zg v{ c*
:yEZgzZg CZ f -3
gzZ p{z kZ A @*
x ZY @*
) !*
yEZgzZ CZ f g !*
zg ~ ZZ
KZ
z CZ {zX @*
y kZ {z c [ xg !*
zg n kZX p{z )f kZ yv A
50
@*
[xg !*
zg
/Z~~g7 kZXg h ! xg !*
zg @*
@*
~ kZ agzZ] ~g7
X CkCpgzZyEZ CZ f~g !*
zg
:~ Zi W -4
gzZ {zgzZ C7]gz{7 ZX C~ Zi W~ g !*
zg ~g !*
zg ~ ZZ
X @*
7{[ Zt
:*
*x ,
6z-5
YVZ {Z
+ ~ ZjoX @*
6,
z x bkZgzZ Y ~ W~g !*
zg ~ ZZ
Vzg Zzc*
Vzg Z
ZZ~wDZ ~uz g !*
zg @*
;g Wq
-Zx gzZg !*
zg Y
X 4
z~kZgzZD YG}gt
:Y~L -6
XizV @*
*
* Z ZLit q
-Zg !*
zg ~ ZZX @*
Z ZLg !*
zg ~ ZZ~ V
:~g Zi Zg -7
C{7~i Zg ~g !*
zg ! xg !*
zg ~g !*
zg X @*
y W{ c*
i g i Zg ~g !*
zg ~g !*
zg ~ ZZ
/Z ] tY @*
~gz g~ i Zg VhggzZ }@ ~g !*
zg b {z kZ X
X Yy vg !*
zg gzZ YVZ {Z
+ yZ {z'B;~g !*
zg .
: W~e
hn-8
Z Z2
~g !*
zg bkZ @*
g Z)f Z ZVc*
g Z)f gzZ V
g !*
zg q
-Z~g !*
zg ~ ZZ
51
bkZX $
Y wEZa Z Z
: c*
z g !*
zg {z e ZG Y CZ f WkZ n
A &h
e
kZgzZ C W~h
e2
6,
CV NU*
Z ~g !*
zg gzZ CZ f KZa~g !*
zg ~ ZZ
kZ Vq
-ZgzZ',
Z',P U*
ZgzZtug !*
zg ~ ZZq
-ZgzZ vq
-Z } C { c*
i~ vq
-Z
g Z)f J
-uug !*
zg s vY { c*
i
A &h
e
g !*
zg ~ ZZ~ ]g
X @*
g Zxf Z Z
ZG YKZ {zV NU*
Z ~g !*
zg g !*
zg ~ ZZ C
: W~ -9
gzZ Y Z e Z
# g !*
zg gzZ C7,7Zzgg { c g !*
zg ~ ZZ
X Yqzg !*
zg Zuz eZ
#
:\ 5CZ f -10
kZX YyY6,g CZ f{)z yF,
gzZ}i 5V {z n kZ @*
g !*
zg Wq
-Zg !*
zg ~ ZZ
t Xn~g7 gzZ6,g4] c*
gzy ZgzZ Y6,g CZ fV {z et ng !*
zg ~ ZZ n
X Y Z Zg Z Z~! xg !*
zg ~ ZZmCZ f
:wzN&/
,
6g *
!zg -11
/
g !*
zg gzZ" LZ gzZ @*
~
/ g !*
zg ` x ~g !*
zg ~g !*
zg ~ ZZ
X D7**
C
g*
!zg ~ ZZ *
c q
:~g Z)fz-1
c Z Z yvgzZ n
y v~g !*
zg
/Z X C ~g Z)fz)6, g !*
zg ~g !*
zg ~ ZZ
g7zJ
-uVN U*
Zg !*
zg ~g Z)f ~g !*
zg g !*
zg X C7,
] ZG Y KZ g !*
zg
52
X CJ
-uVN U*
Zg !*
zg ~g Z)f~V Y
:])~J ,
(g *
!zg -2
~ ZZ
/Z bkZX @*
*
*x OZ unJ (,g !*
zg c*
g !*
zg _(, Wq
-Z6,gx
X @*
7,
*
* o ])~VZ {Z
+ yZ J (,
g !*
zg ZiZg !*
zg
:6+
0Z yv-3
g !*
zg g Z)f Z Zyv~g !*
zg bZ @*
g !*
zg g Z h ~g !*
zg }g7 bT
X @*
g Z hgzZg Z)f
yZ g !*
zg c*
} y vg !*
zg eX @*
:]) OZ -4
g !*
zg gzZ
Cq
-Za Wq
-ZX C q
-Z ~g Z)f ~g x OZ6,gx ~g !*
zg ~ ZZ
X @*
**
C
c Wq
-Z~V/}uzX @*
g Z **
~g7jW,
V- g Z)f ~g
:Z,
Fc}i 5-5
{ c*
ia}i 5gzZ
A & !*
n kZX D ZF,
}i 5~g !*
zg ~ ZZ
ZiZ }V gzZ Tg~ l ZiZ {zgzZ @*
**
g 6,x 6,g !*
zg ~ ZZJ
-
H g !*
7
zg gzZ qzg !*
zg CZ.
g !*
zg ~ ZZ6,gLZ c*
D Y hg{z
c*
cpg}i 5
A & !*
ag !*
zg ~ ZZ n kZX M
h0g Z
Z~g !*
zg }uz c*
X @*
7,bz~g !*
zg c*
D Z
ZF,
yZ
: *
@zzg *
!zg ~ ZZ -6
W,
Og !*
zg g F g !*
zg X @*
xg ~g Y c*
xgJ
-{ c*
i g !*
zg ~ ZZ
g !*
zg [ xq
-Z Wq
-ZX Y g !*
zg % c*
yi Z 6f g !*
zg X Y
53
X @*
g Z ! x g !*
zg kZ6,
] kZp Y`gzZ Y}
:{ *
* -7
~ ZZ~g !*
zg Zz x **
X Y x **
W Z YY H q z Wg !*
zg ~ ZZ
X C{ c*
i Zg !*
zg
g*
!zg Z
-Z
q
ZX D q z n Z
Z { c*
i z c*
z&g !*
zg , Zg !*
zg Z
y Z~g !*
zg q
-Zb gzZ{
zt uCZ Z
Z { c*
i z c*
z~T x **
j~g !*
zg , Z
X Dq
-~y vzg !*
zg kZgzZD 6,g
DIZ}@ M
h Z
Z, Zg !*
zg
Z._y
Zy 0*
T @*
**
kZgzZ Dqg6,`6,g.g !*
zg , Z q
-ZgzZ
X @*
`x OZ kZ q
-Z+
$Y
c*
D `g Z
Zx x OZ
J
-VX Y !*
i c*
~ ^~k
,
{@t @*
W~z)g f} @q
-Zg !*
zg Z
i { c*
i ZVzg Zz~g !*
zg Z
(Z g Z
Z
/Z bkZX @*
Y Hg )g !*
zg {z { c*
i bkZ ZVzg Z
Z
CZ g !*
zg kZX Y g )
Z{z H I#
&Vg c*
V T e **
x
X Y**
T~]g ZkZkZ 7
54
x lZVzg Z
Z
:g Z
Zu -1
c*
uyZ f
ez~x OZkZgzZ~`g !*
zg g Z
Z, Zg Z
Z Zzx c*
u
X *
@Yg Z
Z Zzx
:g Z
Zv-2
, ZX V Y:6,gg Zzg !*
zg 7Zx Zx 9 f
ez~ ] 5g !*
zg g Z
Z, Z
A g Z)f Z~}g !*
] 5gzZ V
g !*
zg g Z
Zt X *
@Y g Z
Z{7 g Z
Z
g Z
ZkZ Z
Z}uz Zz]5Bg !*
zg c*
Zz n
c*
x Z eg Z
Z}uz
ix Zc*
Zz n
~}g !*
kZ Y Zg !*
zg g Z
Zt
/ZX: c*
D
X @*
7D~}g !*
g Z
ZkZyZY C7]gz
:g Z
Zl{-3
kZX @*
Dg Z
ZyZx Zpf
e7z~x OZkZgzZ `g !*
zg g Z
Z, Z
Z n Zz n
gzZ]5g !*
zg g Z
Zt X *
@Y g Z
Zl{g Z
Zb
Xg Zz}uz Ag Z)f
:g Z
ZZ*
c -4
Z Zc*
D~}g !*
g ZzkZx Z:gzZ
8z~] 5g !*
zg :g Z
Z, Z
X bVzg Zz}uzVc*
g Z)f kZ~]5vg !*
zg gzZaV Zzn
X *
@Yg Z
55
:g Z
Zx *
* Z,
'-5
{z c*
Bg Z
Z Z x Z 7g Z
Z~ | *
@Y g Z
Zx **
Z',g Z
Z, Z
X @*
7q
-~yvzg !*
zg g Z
ZtX @*
Bg Z
Z\ WLZp
:g Z
Z-6
c*
{/
"
LZ c*
{{ c*
i~ og !*
zg gzZ @*
tu{ c*
i ~g !*
zg c*
g Z
Z (Z
X @*
Yg Z
Z @*
Z Zg ZZ~] 5g !*
zg zz] :S~uz
:g Z
Z -7
tu~g !*
zg T c*
@*
*~g !*
zg c*
@*
N*
g~/ *
@Y g Z
Z, Zq
-Zg Z
Z
X @*
zkZ ~obkZgzZ @*
:g Z
Z*
!*
* -8
p{z n kZ @*
7.
h
ez~
Z !*
**
-ZX i **
q
!*
Vzg Z
Z~g !*
zg
Z
!*
**
{ Z',
u!*
**
akZX M
hZ
+Z g Z
Z Z t Zb!*
g Zzx 1Y07g Z
Z
X @*
**
{@Vzg Z
Z}uz+
$Y
+Z g *
Z
!zg Z
L
YYc*
W Z }DqZ
+Z F,
{ c*
i~Z
+Z g !*
zg ~ ZZ ~g !*
zg Z
+Z sfzgqg !*
Z
zg Z{zkZX q
-Z 2Z #
X 6q
-Z n
:
56
:x OZ YZ -1
~ ZZx OZ kZ $
Y t n kZ D {gzZ/ r CZv{ c*
i q
-Z~g !*
zg Z
V}g g !*
zg {z @*
7et n Wq
-Z~g !*
zg ~ ZZX Y c*
`4~ g !*
zg
XC
~x mq
-Zg !*
zg g Z
ZC
et~g !*
zg ZpC
~
:bZtu{ *
c i -2
V { c*
i~
Z @*
zJ
-2
gzZ bz W q
-Ztun g !*
zg ~g !*
zg ~ ZZ
WgzZ q
-Z ]gz uh
+'
/Z X Y x OZ tu { c*
izz
2
gzZ bz
X YYc*
g Z
Z
:A
&{ *
c ie
hn-3
-$
Cz), G Z Z n
C
~g Z)f g Z
ZC
~g !*
zg Z bg !*
zg ~ ZZ
#E ZG Y KZ {zVN U*
bkZX @*
g Z)f Z Z n
g !*
zg
@-G
ZgzZ ug !*
zg g Z
Z
X CY| (,
A &h
en
y Z~Vzg Z Z Zzn
Z~ ]gkZ V q
-Z P U*
ZgzZ g !*
zg ZgzZ vg !*
zg ~ ZZ q
-Z,nt
/Z
hZn
nVzg Z
Zzz
A &4kZ qn
X { c*
i
A &h
en
g !*
zg
X C W~h
e6,
_ Z
:p~g *
!zg -4
n kZX @*
C
g Z)f ] wVzg Z
Z}uzgzZ LZg Z
ZC
~ ]5 ~g !*
zg g !*
zg Z
g Z
Z{zkZXzgzZg!*
~}g !*
A C
g !*
zg {z @*
~gzng Z
Z
[xgzZ jog !*
zg {z n kZX yZ o Zg Zz qg !*
zg Y] !*
kZ
X D~g7
57
: W~pgx}i 5A
& *
!-5
~
Z~g !*
zg yZ ebkZtX Y3gx}i 5.
gzZ
A & !*
et~g !*
zg Z
y ZJ
-Z
# 7g c x n{ c*
i}i 5, Z~ v Z c*
g !*
zg ~ ZZX Y
X YH:q
-~oc*
g !*
zg
g *
!zg Z
: M
hYZrV- PBBZ
+Z ~g !*
zg Z
:{,
k+
5 x !Z-1
@*
0*
g7~g Y
ZzzgzZ c*
@*
Y0*
*
@YDZ-
*
@Y%
hg
Zg Z
Z
/Z
Yg Z
Z}uz |t X D ] **
kZ { c*
i k
,
+x !Zg !*
5
zg Z~ ]gkZ
ZzYVzg Z
Z}uz]zZ ZX M
hg ~g Yg !*
zg ZgzZM
hh
+y
{g Z
Z Zz
, Zq
-Zg Z
Z @*
tBBkZX @*
**
x OZ g c h
+y
{g Z
Z
XntVzg Z
Z}g BkZgzZnh
+y
{~g Z
Z ZzY , &
+
e W
:~g Z)fz)-2
g !*
zg 6,gCZ fg Z
ZC
X Cz)~g Z)f Vzg Z
Z~g !*
zg Z bg !*
zg ~ ZZ
yvt @*
yvag !*
zg zzq
-Zg Z
Zq
-Z
/ZX @*
g Z)f Zg7yv
~ g !*
zg Vzg Z
Zn Zg7 yvkZgzZ @*
7,**
Z',Vzg Z
Z}g
X YYH Zg7y v
@uCZ f } 7,
]gz
/Z {zu
: *
@wzNgzZ ~g Z)f -3
~ ]5 ~g !*
zg g Z
Zq
-ZC
Y @*
yxg Vzg Z
ZwzNgzZ ~g Z)f g !*
zg Z
58
Z}g J
-Z
# D YG ~ J
-
zkZ Z~VgX @*
h] !*
KZgzZh
ez
X Y}
.YB; Zjo~]g+Z V:g Z
:6+
0Z Z *
* -4
~ y ZBB
zpViZ ~ qz] X, qzv, Zg !*
zg Z et
Vzg Z
Zzz : X N Y0^zg~ { Zg ` jjog !*
zg gzZ N Y Za ] %Z
~ F,
g !*
zg M
h M
h~ zzT $
0
) !*
Za y xg
X M
h g !*
zg c*
M
h
$
Y Z
Z, Z c*
YY H qg}@~g Z
Zc v b)gzZ] %ZbkZ
X VwJ.
n
gzZ:mA kZ X
:,
^z-5
X D6,
Z
ZP~ VtYDz]**
kZF,
gzZ"(,
g !*
zg
Z
:~g tu-6
@*
tu kZ bkZX Y7vgzZ z CZ%%gzZ Zg Vzg Z
Z}uzg Z
Zq
-Z
X YY gzZ YYc*
tu W~~g Z
Z *
@YHgt6,
gx X
:{@~g Z
Z
\ Vzg Z
Z}g 6,TgzZ~ ^~k
,
{@ ~g Z
Z *
@Y ~gzZt
/Z X @*
Z Zg Z Z ~1zg Za ! Zy
b o{z @*
xi ._ y t g:6,
C ~',
Z', o Vzg Z
Z
/ZX
X K~}@~g Z
Z~}g !*
] sfzgq~} @ ~g Z
Z6,gx X M
hZ~g !*
zg C
] }@ ~g Z
Z
:D
gzZx **
Vzg Z
Z
x **
g !*
zg Z
Yc*
`g !*
zg V(kZ
,~}g !*
gzZx &g !*
zg
6Zgz }@~g Z
Z
X {)z]g q c*
~ }i }qgzZ c*
} g {z HX ,z~ ~g tug Z
ZC
~g !*
zg Z 7gzZ,~}g !*
y Z ~^Vzqtu
/Z
bgzZg iyvzy xgVzg Z
Z
Z
gzZg (Z {],Z~}g !*
] 5~g !*
zg g Z
ZC
~g !*
zg gzZ
zHg Z
ZC
V c*
g Z)f g ZzC
b2 zgzZZ 9Vzg Z
Z
YwcwEZ CZ fg !*
zg : *
c : ; gXg Z
ZC
b6,
~g !*
zg {z{LZ g Zy ZVzg Z
Z
gHVzg Z
Z
/Z b6,
tu
yxgVzg Z
ZV NU*
ZgzZ ug !*
zg bgzZg i pg [ [ g !*
zg
YH
YHgHVjU*
g iiV Z **
gzZb)kZ
Y7 g !*
zg **
~g Z
Z
/Z
,~}g !*
j% Vzg Z
Z{gzZ
Vzg Z
Z6
}~ib)gzZgz]2zu~wNc*
ogzZ
60
:V*
c g Z)fgzZZzt Vzg Z
Z
: e ,~}g !*
V-g Z)fgzZ Z
z t Vzg Z
Z~}@ ~g Z
Z
:t
X tuH Y7t~kZgzZ b~',
Z',
~Vzg Z
Zo
X 7g Z,6,
ug !*
zg g Z
Zq
-Z
X 7g Z,2 zc*
{ Z 9nh
ez~x OZg !*
zg g Z
Z
X q hZg7h
ez~` ZgzZx OZg !*
zg Zg Z
ZC
g !*
zg ~g Z
Z
A &gzZ{ $;f KZ c*
@*
~igz s
Z{@g Z
Z
/Z
Vzg Z
Z}uz Z
C
) !*
yvg !*
zg gzZ @*
7wEZ~`] 5
X } 7, yvkZ
{ LZVzg Z
Z}uz {z @*
Z Z2
g !*
zg Z{ c*
i{ LZg Z
Z
/Z
X Yg66, Z Z2
X } Z
~] 5sfzgqg Z
ZC
g !*
zg Z
5Z Z g~eg !*
zg
(i
._VZ
Z{@6,g 9~ e ]5g !*
zg Z kZ Vc*
g Z)f CZ f
(ii
X V~x Z
X V~x Zc Xuc*
g !*
zg Vc*
g Z)f KZ
(iii
Yq gJ
-V g(g !*
zg ,ggzZZg[ [ g !*
zg Zg Z
ZC
X
YY 7g !*
zg g Z
Z{c*
YY c*
7q
-~g !*
zg g Z
Z6
X V: 5~ekZg Z
Z}g J
-Z
#
X YYH7w$
+zg~g !*
zg %.Vzg Z
Zx
61
~g Yg 5Z Z~ ekZgzZ wz2
g !*
zg {z q h CZgt g Z
Zq
-Z
X}
X~gzc `6,
gg !*
zg Z9t Y}6,
9 V NU*
Z CZ f c*
g Z
Zq
-Z
}uz ~ ] 5g !*
zg Z{zgzZ q h x 6,gZg !*
zg g Z
ZC
X Y0*
Vzg Z
Z
:ZVzg Z
Z
X } Z Z~g Z0
+ZZgzZ ~g ~q{~g Z)f Z
LZ {z CY tg Z
ZC
X qyEZ Vzg Z
Z}uzg Z
ZC
X 9 g ZgzZhZ}uzq
-ZVzg Z
Z
X *
*tZ G~}g !*
] 5: Zizgg !*
zg g Z
ZC
X *
*7wEZnZ
+Z CZ fugzZV NU*
Zg !*
zg Zg Z
Z
X }7wEZat]Z f KZgzZ {Z
+CZ f]5g !*
zg Zg Z
Z
X 7z~g !*
zg }uz 6,
gv%]i YZVzg Z
Z}uzg Z
Z
:V *
c g Z)f Vzg Z
Z
XVg Z)f Z ZV
g !*
zg 6,
gZg Z
Z}g
)f kZ {zV q
-kZ 7g Z)f V
yZg !*
zg g Z
Z *
X}wJ
z
Zp~g Z
Zz D Z Z6,g9]5 ~g !*
zg C
*
! Vg Z)f] **
vx y Zg Z
Zx
X g Z)fV
}g :gHbyxgVzg Z
Z~e Z Zy vgzZ Zyvg !*
zg
/Z
X g Z)f',
Z',
Z ZyvkZg Z
Z
n Z Z V n % kZ V
, Z ZG Y kZ
H%g Z
Z
/Z
62
XV7wEZ
Z
# Zz ],
gkZg Z)f V
x , Z ;g hgg !*
zg Zg Z
Z (Z
X V
v
q
-Z6,g p C! ( Vzg Zz )VF x **
^ +Zq
-Z g !*
zg v'/
yvz p D n
Z~ yvz tu CZ~}g Z Z kZg Zz vX Cx 6,g
X @*
zJ
-uy Z~vzyZ~
kZ @*
Y HZggzZ @*
Y c*
Z X @*
~zy & x **
, Zq
-Z v'/
gzZ%qy ZLZ**
q
-ZX @*
ZgzZ Z y kZ
)lp
g.
$ ZJ x **
LZ p
g ZG Y }@t% Z e ~g Z)f6,y Z { c*
i y Z
m 0
+
i kZX C c gzZ ~g Y 0
+
i kZX B
bg h
h
e
)l6,kZ
X 76,
q y ZgzZKgzZ6fyZ 0
+
iy kZ
X M
h0*
Vz@v{zn kZDx 6,
gVzVzg ZzvI],Z ea'/
X @*
k0*
yZ~^w
uh
+y
]oXM
hh
+y
y v'/
x lZv
:v$
fZ,
6-1
X DI],
Z e] z~kZ
:v-2
X C7gHu ( Vzg)Vzg Zz~kZ
~g Z
Z c*
q
-g !*
zg F,
{ c*
in kZ *
* J (,
gzZ **
q zg !*
zg Zg Lg[ ~g a
63
8YgzZZ
+Z 7Z nkZ1Og
Cvf
$Z6,h
+
v sX D Y G q z6,
C
Xe
:+
ZZ v
:sfzgqZ
+Z v
:~g Z)fz-1
u}h
+y
:Z",
(gzZ ,
F -2
Fv Czg Zluag !*
zg ~( g Zz{ c*
i { c*
i ) ~g Z
ZgzZg !*
zg ~ ZZ
X Yqtu~g Zl
Zzc J (,
gzZ F,
vXM
h{g ZD
:A
&e
h2 -3
gzZ $
{ c*
i q VN U*
ZkZzz bZ
u{ c*
ivg !*
zg ZgzZg !*
zg ~ ZZ
x Zvq{Vv{zkZX C W~qn
g ~z
/
VN U*
ZyZv
I],
Z e v{zkZX D Z
n
7 V}g Z Z ~g Ztu}uzgzZJ zz T
X M
hqn
nvg ~z
/
VN U*
Z CZ f L Z
:g4{ *
c i -4
KZ kZgzZ Dg ` vC
ZY CY g4 vx lZ ~uz g !*
zg
X Cw
64
: YYHZ~u-5
Zg7]gzuLZ n
$
% vzzT YY HZ
@{ c*
i~ uv
: W~#
|zg *
!zg -6
hY G q t : h
M
+y
g !*
zg gzZ YY Wg !*
zg |
# z
g !*
zg
X
:sfzgqPvBBZ
+Z
: *
@Wa
y{ *
c i~v -1
vgzZ C7, Z Z:~ekZkZgzZD YZ*ZzZ vC
n v
Y z ]zZ ~ e X C7, Z Z :a kZgzZ C7,ZcZg k0*
g ZZg v
7]YZy
ZbkZ~g !*
zg Z ZgzZ ~ ZZ C Z Z:yZgzZC7,q ] }
.
X D 7,
: C]gzZ^ e W -2
kZX Z^ e We WRiq
-Z i Z ~w[ [ ~g !*
zg LZ {z xi 6,
g c v
^ e Wg !*
zg ZgzZ ~ ZZ @*
7,g
g[ [LZgzZ C7, Z Z:e Wv~ e
X C7]gzZ
: C ZyOZ -3
h 7z Zzpgv~OZ vgzZ C 6,}i 5C
M
gzZ y ZI],
Z eOZ v
65
X @*
*
*z6,
}i 5C
gzZI],
Z ev~ex OZvy vbkZ
X M
hg Z ZgKZ~) ~ e !*
wsg Z{C
v
:h
MYg7vi Zgg *
!zg -4
C7,4g ZZg v^g7g^ e WvX C gJ
-VzZgbC
gzZx vVzg ZzgzZ}i 5
X 7y Wg i ZgvbkZ
66
kZ g *
!zg LZ *
?1'*
*
67
?1'*
* kZ g *
!zg LZ *
~}g !*
] }
.gzZ] ZzY7gzZV
/
ug !*
zg LZ * Z c ~g !*
zg L g]!*
t
:sf `g]
g \ c%ZkZX , { W
X ,i%6,
H ~g !*
zg x '/
m H ( ] }
.gzZn(
7 ])dg g [ x q
pg c*
'/
X Yc*
X d
$
J
-ueC
H LZ @*
,qz(+F,
- 4,
q
CKZ'/
Z E<X
V{ yZ O Dh
+y
p Z
+Z yZ F,{ c*
i] \ WH q
pg c*
'/
X s zZ: ,|
# z
Z
+Z ]
X 0*
+4**
~V gzZVH n~qzqz'/
X ,Wze] ~x c*
Z ZZg !*
zg '/
# z
]] }
.c*
] KZ'/
X ,gzi6,(Unique Selling Points) |
X Bg V gzZ,y 6,
n
z',
] }
.gzZ] '/
X ~gzZkZpig !J
-V "
$z
Zg { Z',
'/
X ,wEZf
$ggzZZZzgzZ { '/
}%i] y\ WB ZzX C nnZZpZgzZtgzZ'/
X CW~
X ,
~g WC
v'/
X ,s4z]
.KZ6,
V g s@X ,: !*
',
Zg fg gzZ **
Z '/
X @*
s X Ogw,wEZ6,g"w~n~V'/
] B] c*
Dx X Ysp~ H g Z zH t)i e
$Dq
pg c*
'/
68
X N W76,
g)g fg.
Lg D &
+
$Y VUyZ|
# z
[ ZX ] Zg
Zs~ VZ}g Lg t
X M
h"
$U*
g.
nV9
gzZy g !*
zg
:]g \*
c#
|z
XYg (Z @*
|
# z
w v WC
&, r z
{!*
'/
X ~gzZgNVZ'/
kZY,: ]i YZ] }
.j|
# z
i ZI
8!g g ~] }
.{ Z
KZg !*
zg N*
g'/
X W,Ou\ W
X N Yt ~wEZyZ 3V gzZ,wwEZ] '/
Xi%6,
qg eg WUC
V1g gzZ'/
X Y] }
.6,
gVzio\ WV <~V4Zn'/
Xi%6,
qg eg WUC
V1g gzZ'/
X Y~gzZzgg 6,
T,zg g **
X ,} i Z0
+Z'/
g !*
zg Lg~VZg X zq
-Z qWzq
-Z b]
g \g ]
g \t
X ey 6,
X, ZwZ ~] Zg
Zi G ~
.Zn
$
+X Cg ~ f yZ~ t z t ( i
/o6,]Zg~
C n
pg~ft'/
~z6,VZyZt
o @*
X { c*
i R]!*
kZ **
y ,VZx g
KZg !*
zg Lg W6,wZkZ @*
Y c*
{gtt Z E<XX { c*
i n g !*
zg L g Y
: ~gz*
*q
/o6,
Vzq&sfzgq{ ]c*
gzg
69
dg
]gz ]
6,Lg
:dg
X CB 4Ps 6,
o Zg edg
(Product)
(Place)
(Promotion)
r z
(Price)
:(Product)]
kZXn Zg7 Zp c*
]c*
gzgzZn Y 7c ay
c*
wEZ wz
~ Lg q +Z L L
X
]ZggzZ] Z
Z ] }
.Y Z8~
X **
!kZU Z pkZ
Y Z8tgzZCYsp~] }
.g y
W]x p C
LZ ' bw q
-Z
H~}g !*
]H X UC;q
-Z V x X CY~h
+y
zz] Z W,Z c*
w EZ L Z
wzN7Zx
KgeJ
-V gzZ e g ]Z W,Zy ZX { c*
i ] pZ kZX
{z CY 7t iTp,W,Og Zh
+y
CY n kZ ] " Xn
-Z y kZ] e 'UM]
q
~dg Z E<X)X
rgZ ~z)
c*
X ( @*
Y c*
gziyZgz6,q
-ZC
~X 'Z Z
+Z gzZ]:S+Z Zi
X e{7]Z~}g !*
Z
+Z gzZ] :S0] c x]Z W,@*
gzZ m,
zg Zh
+y
:]Z0]:S
?~i q
Z] :Syy]
?c*
6,
] :Sy Zq
?VY4{ c*
i]pw]:St
?IZ7{gH]:StH
70
:]Z0+
ZZ
?DqZ
+Z Hg Zh
+y
]kZ
?M
h~g7V{~] :SkZ bZ
+Z ]
?] :Sc*
+Z
Z
o{ c*
iqy~Vz
? e**
Yc*
gzi6,
~Vzy Z~
?{7zz]:S]Z
+Z c*
:Z
+Z gzZ] :SH
?DZg7] Zp c*
] c*
gzZ
+
Z ] H
?"
$U*
,Y7H ZZ
^
+Z H
kZ CY p ]y Z
/ZX
V 6gzZ7
g ~w$
+kZY e
86,gz e
876,g Zp
X $
| (,l
:(Place)(
{z (X CY Z
V ])g fX @*
{g
ZsVyZK(~dg
g Z](+4n nkZX @*
! n~y
Wy xgH gzZ {|
# z
V CY
]t c*
WgzZ V *
*~}g !*
(Distribution Channels) V2ZgX Z
X Y W,Z ZjLg 6,uZg Zg 5 Zg 6,g wV 7c*
D 4g
tg 6,Vhy Z c*
jX e C
z',6,( 9,q`H
X $
xz Zg 6 x
Kg
W CwEZ6,gZzg
:(Promotion) rz
{ WZ
+Z z ] :SV kZX **
] ~}g !*
|
# z
V gzZ {m r z
71
/
/
/
}C
b
o Z~}g !*
Zg { Z',
/Zx
Kg
: $
tuV gw X ]gzg
77
yn,
z8
g 3Z 4
-i
+g
] Zg Z
bg
+Z`
Z
Cg
] Zg 3Zg ZzK
M F,
{ c*
i
CY J
-n 6,
zZ6,g~z))
~i !*
g 3Z )g f r Z Zg f !*
`g
,k
,
i
z\ WLZ y V
Kg ykZ zz kZ X CY ~ r Z=g f
zu
zJ
-V
wEZ g 6,i7 J (, (Profile) { LZ n ] Z|X N 0*
~y zi c*
$
.
z
6 X C] Zzpgzg n
)
Zk0*
V
F,
{ c*
iX
X ,
7 VEyZ e] Zg Z Cg gzZ )z ] Z cp"
V ~g tuN
x Z Vzg
~ V k
,
g Z r}pc bg~ r z
w q
-Z
X DV
~wx Z Zz] gzZ OZ
72
:(Pricing)7
]gzZ s Z@Z
X e GgzZ '6,gj, Z~g 7V
Kg
:sfzgqj
o&V
Kg~g 7X CYp gzG
Lg
pw
:(Promotional Pricing) ~g 7p rz
Xiq
-Z J (,wB
^g~V c*
{],
{f p~g 7 p r z
Y ]
5.
:(Skimming) E
Y ]
5. Lg
X VCY wEZ ] Zz7VZ
/
Z% E
73
C;~g 7 **
(X ]Zz)~g gzZ 7 Cz6, kZ@g ~g 7C;
X 7dZ]gzZ Uq
-Z ~g 7
b, Z~g 76,gw kZX r z
gwgzZg *
@Y t ~kZ
q
-Z }$
~]g~uz kZ7Ybsg TD YG wEZ
~}g !*
Bzg Z',gH Uv~g 7 C;X CY ~9zg 199 O 9zg 200
( ,qjagzZ,h
+y
&)X
jgzZe
$g~V VX Dg
t X jy WgzZ { C~ }g !*
Z
+Z V g ; it tg ~ O
+'
h
6,
C
1[ KZ~Vg ~6,~g Zh
+y
MM
hY~q
-Z WgzZ6,
zV6,Vz y gzZx ~g 7Lg x !*
zgqX *
@Y Hc_ e
$g
X Di Z0
+Z W,Z
:(Discount Pricing) ~g 7g
{ Wb)~g 7gX C7e
$g6,QgzZ CgHVZ
/
6,
g~q zgt
~g Z z H N W:h
+'
'g +Z
/Z g D| 7Vg ~(,~(,@g
/ZX $
0
X
8hcgspw~g !*
zg \ W{zgzZ CY
:(Penetration Pricing) ~g 7f
gH7~pwc J (,
z Lg KZ~ kZX CY g {g eg ~g 7f
bZsgzZV: ]Vc*
&[p c*
4gzZ k0*
vZ
# $
.
~]gkZtX CY
**
: wEZ6,gg {g eg ~g 7f
/ZX , gH7pwLZ $
YJ (,KZ
X } 7,
**
c
KZvQ
74
7Z
+Zi g7 c*
m ~i D
+X
/
ug7 V~{ k
,
i Lg KVc*
g ~ kZ
**
( wg mT CY % ZeU~i q
Zq
-Z~fsgbkZ
gH
NZXgH)g fe
$g
**
6,
CVUyZZ
# 6,
gw c*
Zm,
e
gH{ c*
i c*
6,Vz
Cxp7]KZt {z @*
i ~g 7ggzZ f~g 7CY
X g ;{geg Vc*
g7ggzZf@*
g7Lg kZ.C
Lg Zz{ c*
i g7VX s: Sgsg7V z~x ~g 7pw
X @*
g7
wEZ e~g 7 s~
KgT e I7t @*
6,
X YYHgHbhZh
e{ ^
,YVz
/
upw~kZgzZLg X
g g o~ g
F6,g { c*
F
ix
kZ {zX $
r Z6,gZzgzZ $
V~g 7 KZ x
+Z p q
-Z
6,g tV
Kgt X [ NZ w Fk0*
kZg x **
~ { i Z0
+Zt $
B
X k
) !*
! Zy
ot~zLg C (Z] Z~
Kg1Cz6,
:(Cost-Plus-Profit Pricing) ~g 7o
ya6,kZ wVq
-Z X @*
Y HZ ( )\ Z ug ~g ~
] ~ x kZ ~g 7
75
ya6,
\ Zug 100~kZX ~9zg 40gzZ @*
+y
h
~9zg 20qq
-Z $
lz
Xg lz
ya6,N q 9zg 10
/Z
x lz
ya6,X Xg 9zg 20 lz
X 50c*
9zg 10
\ W *
*t \ W kZ1OgVh!*
`g D7\ W yZ
XN k Z KZ~Lg V LZ b
?Y JV LZ
? ~gzVY )J
-V LZc ~g !*
zg
HJ
X $
W :D~}g !*
gzZE,-# Wm{u 6V '/
X $
W,OyW\ W H
~g !*
zg \ W"%ZkZx Z
/Z'/
-{z @*
,
e b %gzZh
+]
.)g f z6, Y Z w=)gzZ {
Z6,~g !*
zg
/Z'/
Xnq g c {fgzZ
z6,gzZ8
-^
,N*
gzi
+Zg !*
zg \ W V6,g !*
zg \ WgZ { c*
i q
-Z c*
-Z ~ !*
q
zgq
/Z
X ]gz
? Hz,
6gzZ8,
^*
Ngz+
iZ
i ] }
.ZzY7gzZY Z g !*
zg x Z ~g !*
zg m{+Zq
-Zz6,gzZ8
-^
,N*
gzi
+Z
X C
! wZF? e ~/z,
6gzZ8,
^*
Ngz+
iZ
? ;gy( 4^
,N*
gzi
+Z ) ~i !*
g 3Z'/
? H ~i !*
g 3Z'/
? ;g Yc*
wEZk
,
i c*
zy'/
76
? e Y ay
gX'/
? e **
"(,
-u~'/
J
?Y~i !*
n]y'/
?Y1Y { ^
,Y }'/
? Hx Z/
z,
64,
^*
Ngz+
iZ
X*
* J (,b sg !*
zg gzZY Z ZzV '/
:]Zgz,
6gzZ4,
^*
Ngz+
iZ
X ,6,
Vzi ZzggzZVzg Z- 77#
}
.c*
7m{cwzV'/
X ,wg Zo~}g !*
] }
.m{V gzZTY'/
X N eg1 c*
] Zg 3Z~}g c gV'/
X , i Z0
+Z6,
$.Y Z~g:'/
e
X , b Z
',
i g !*
zg 6 '/
X ,]Zg 3Z 4~~ !*
Wc*
LZ'/
X Og\ 5BVc J (,
] ~g !*
zg '/
X ,A
$%x Z
/z6,
z6,Y Z KZ xgzZVEY '/
X kZg gzZ>I ,
-:}c*
zgzZ,
MZ'/
:~/x Z/
z,
6z,
6*
c8,
^*
Ngz+
iZ
H gzZ W ZZ
+
Z Z~ @*
Og [ {!*
g F,
x ay
6,8
-^
,N*
gzi
+Z'/
Xn YH{ i Z0
+Z #
}
.
X e**
{ c*
ih
+y
7o~g !*
zg '/
X YHg /-YHz6,gzZ8
-^
,N*
gzi
+ZZ
# '/
77
: e**
w]!*
Z] Zsfzgq" z6,
c*
-^
8
,N*
gzi
+Z'/
?Hx Z
/
z6,
?ay
H6,
kZ
?}Z~tH
?"
$U*
yzng !*
zg Vh}uztH
?',
Z',
ay
{Z
+Zz~g !*
zg H
?T e**
q gJ
-V
?,wEZiy
? H/
:~g 77gzZZ%g 3Z 4
3!
E
gG
+
:D{ Z&77gzZ ~g Z ~g q
-Z
:sf `g BVquc 7tz6,
gzZwzH
c*
L L
:qu
L L
X e**
Wgzg !*
zg x gzZx **
~y*X **
Z
]] }
.c*
]
:y*
:!Z
h
+y
Z L L
:I:Q L L
: w EZ *
c z+
h.
]gzZM
,Z
$z hZ q
d
-Z c ZgV 6,Ro c*
" c*
q
-Z R g !*
zg \ W
/Z
6,V Z c*
5H F,
{ c*
ig !*
zg \W
/ZBBkZX Y"
$U*
yzz@**
V
$
X M
hVJ
-V LZ)g f>IgzZ,
-:\W
78
i! x {zg+
0Z y \W
79
i! x {zg+
0Z y \W
X q Z Z (Layout) { zg0
+Z y \ Wc zsg !*
zg LZV
WH \WX |
# z
WY Z KZ\ Wt j4 { zg0
+Zy
X ykZ ~gagzZwEZ j+4(x\ WX ~g Zh
+y
yEZgzZ
6q
-Z { y g q
-ZgzZg:: c*
q
-Z7~gzX Z { zg0
+Z y cg !*
zg x lZZ
:Cx lZ&sfzgq3X
D#
}
.V }V
DpY ZH V
5_gzZ V
Cx]1Vz kzuG
y Zz
5_
y ZzkzuG
y ZzkzuB
X ebY Z~y Yt
? e*
*x OZ pggzZY Z~y
bT~z zg0
+Zy ~
qC
X ~ w
c*
Zz~ ]g qKZy \ W
5_I
X @*
7,W,
Z6,
~kZ @*
Yc*
=yZ bTgzZCYgVc*
g Z G
gzZY Z Zz
5_IV c*
BBVzg Z- {)zR G
g Z gDX @*
W,O wj LZy
KZC
/
/
X
_ $Z 7,
{)zw:Z c*
Kg~yxg
/Z kZ ~y V
X 5Wi4qC
Vgt KggzZY Z w~(,3g ._^
,y
\WgzZ@hZ\ W=AaY Z n3 y7 Zj/LZp\ W
~gznLayouty X DI**
Y(Zg !*
g !*
gzZD~g Zh
+y
t{ c*
iV ; z
,q { c*
i sg0
+ZO @*
{ c*
i sg0
+Z z t y BKg y \ W
X CY =
80
5_IX @*
5_I
s~uzY Zg~ G
gBg Z-{)z G
gzZ C( ~y Kg
5_I
X C7,
g(YWgzZ} 9yxg G
gzZg Z- n kZ @*
?D ~i /^ W \hZqZ
X *
@Yc*
=9
L o|
# z
Y ZgzZo
y
X e*
*|
# z
\ WKZV Y Zc*
F,
{ c*
i
X }g g eg WC
cH kZ ~z
}g !*
zg
X CY|
# z
)g f#
}
.V kZ\
*zeg ;gzZ} }Y Z
I
E
5_wpzpy
X ay
6,
~g Zh
+y
Vz gzZV G
g
:x lZm{&^ W \
g !*
zg ya6,gzZu
\
5_
\
kzuG
(ii
\
Z Z
(iii
(i
:\ (i
E5_I
kZ {z V CY gY Z ~ V G
Vz gzZVz X CY Zx ~\
X C7VV V gzZ C7g
( ) ~N (1
C7~ga (1
(2
Sg W~(2
( (3
CH Y Z =A(3
wEZ W,
)l
(4
]gzo{ c*
i (5
81
5_(ii
:\ kzuG
5_
q/KZ 7 {z @*
V~ g V {z *
@Y c*
K
M F,bkZY Z~^ W \
kzuG
X q
C c*
i~~ga(1
( ) ~{ c*
i (1
y v{ c*
i~Y Zw(2
E5_I
(3
]gzpgzx6,
V G
wEZ4l
(2
({ c*
i (3
C{ c*
i ~!(4
]gzo (5
82
:\ Z Z (iii
5_gzZ ~\
C|
# z
Y Zx lZzq Z Z6,
] **
Z ZX CY Z
Vz kzuG
Z Z
X *
@YHg (Zg i._Y ZX
+Z
o n
pg] c*
gzkZg Y qzg !*
zg \ W
[NZ (Layout){ zg0
pg m \z
n
/C gzZ Y H \ Wq
pg y %Z kZ Dt X <
X,Iu|bgzZ, F,
~g Zh
+y
~y b{zX
83
CJ ,
( ZV g:gzZw
84
CJ ,
( ZV g:gzZw
4w LZX @*
Z Zg ZZ q
-Z~ F,
g !*
zg g6,(Vc*
t V
|
# z
Z
ow bZ X D Y Z ~ga gzZ ^Y ^ IBB "(,( ) ~
+4w ~g 0*
YZq
-ZX D Y| (,] kZ ~ga gzZ[ Zy
kZ Y H: p j
760
+Z ~gaw x ZZyZX z6,g:gzZ% e jZw !*
{z
X YYHwzNgzZg 7 7ZgzZSgpgzZ ~_s |
# z
Z Lg
:]:ShZw
:V psfzgqhZq
-Z
X *
@YW 7 V w ~y k'/
X Yg 7
z~g
zw CY{f '/
X $
Y& ~Y Z Zz[ Zy
gzZY Z Zz gzZo'/
X CY W~K
M F,
gzZh s w '/
X Tgp~gagzZN W6,
gzZ%|
# z
Z'/
: e *
* YHwEZy y~y
G
"
4}3E
-G
5_I}y E
X gzZq
-g G
m{'/
HJ
X NzsE,-# WgzZV ]**
KgzZ eg '/
X {c*
VH9c zV '/
85
:]:Sg:+4qZcu 6
Z_s
pgu 6
DD
y kZ ! Zy
:wEZ+4(xDwEZ,qsfzgq
5_I~g Z-
G
D
qg
5_I{ Z
G
/
/
D
D
x lZu 6
HJ
:(Impulse Items) E,-# WO
HJ
HJ
8h
+y
CYWZ
# 1@*
7lE,-# W+Z H X CY~h
+y
zzy Dg D{zE,-# WO
:C6,
Y ZsfzgqtX @*
YHd
$
ZgS{C
byZX Cq7zg tX
X [LggzZ, q3 V \
:(Convenience Goods) Y Zx
y ZX e **
y W~ w7Z Y Zv c*
gzZ N*
W wze | z } Dh
+y
Z H Y Z {z
f
e&
+
e 7ZH V:t
/ZY Z +Z N Y gd
$
Y Z QQtgzZ jiZ
X Dh
+y
9zZH Y Z+ZtY
H gzZ y u 6Y $
Y 7~ zg yZX @*
| yZ H Y e g 7gz
EG
$
.-.
X k
,
+G
5
_
~g:wLggzZ u 6O ~ y *zeg ; ( {)zg ZizZvgzZ e )Y Z wy Kg6,gwV
X Y Z
87
~iyK
gzZ7` Zg+
0Z
88
~iyK
gzZ7` Zg+
0Z
Z e
$.t c F,
gzZ qz D|
# z
Y Z { c*
i q
-Z\ W~ Tg !*
zg , Z
{ W ~h
+y
7 xWm{q
-Z \WX By Y~q
-ZVY Z {u 6x \W
yYh
+y
7w\ W F,
{zVgx }i 5gzZ Y| (, Zhg !*
zg \ WZ
# bZX V
c wkZX V D @* H \ WZ
#
8g (Z Z { c*
igzZ
z kZ **
(ZX Y
Z
kZX yY }i 5\ Wc*
\ Ws ]gzzg i, Z7` Zg0
+Z
]gz% Zg u 6 c + Yh
+y
7 /\ WWk0*
\Wg Zh
+y
Z
# t {Z
+
X W77
? CY+
h
y7
Zz _X @*
Y 7c*
ZC
szwz~ kZ
*
@YHwEZ6,g e
L L% {swc*
wkq
-Z
:D Yt szwC
gzZ c* M
6,
zZ T e **
`g9zg 130 h
+y
7 " e e q
-ZgzZ g `g:: c*
q
-Z \ W < n
[Z
BDA ec 130 O X , w EZ A c 0 gzZ D c 3 B c 1 \W e
L L
:, k
,
6,
" eee
Hc*
._j!*
zgq\WA
$X
89
:` Zg+
0Z #
|z7
: ]gz 8
-e
L Lh
+
\ W `g6,zZyZ |
# z
7 X gg !*
zg Y Z +Z\ W
/Z
X R:gzZ } 7,]gz: @*
V Y} 7,
yzz@~|
# z
7Y Z KZ% Zj\ W7`g Z0
+Zq
-Z i Z ~Vz !*
zgq
X ,wEZgzjq
-Z~Vz\ W ~gzc Zzg
!*
g !*
zg LZ Z E<X C"
$U*
90
CXyvgzZg *
!zg
91
CXyvgzZg *
!zg
CZg s~g Vg k0*
k W}g t X wj
/
g Z LZ c*
CZ f e
yZZ L L
X @*
Yc*
Xy vgzZ~gaY Z~T (Zq
-Z Kgcc*
bZX
: @*
7,
**
o b)g eKgcg !*
zg C
~gaV
(i
~ga}i 5
(ii
q MY Z
(iii
i Z e
(iv
x L Lq
-Z \WX D ] ZZ Fc v y v~g !*
zg Y"gzZ1zg~g [~ga
Y 3g bkZqC
~ y n YX yvzz T e
8(Z yvc*
g Y Z Kg~ y6,gm{ n
wZ e: ~ c*
A VZq {z Zz Y W
X CY
:wg *
!zg LZ
? ;gy v~g !*
zg zz~gaV gzZ}i 5H
?n i Z e c*
~gaoJ
-ukZ @*
gzZ} i Zzg H
? YYH~gagzZq 7 Y ZH
?
otH ? ]i YZgzZ ~y V H
92
:~gaV (1
X Og gz VV Y Z7gzZ Kg
Xq
pgd
$
zg {gzZZ YZgS
5_
X :]i YZgzZV ~:
kzuG
:~ga}i 5(2
X k!*
u6
Xq
pg,
-Sq
-Z c wzNS
Xq
pg @*
x Z
X < ~ Z Z
Z Zz+AS
4
2kI
G
X DwzgY Zx V {z < s
B VzJ.G
Xq
pg~V-g ZgzVV Y Zui **
X , V kZ ~wY Zui **
X , g:o ZY Z
:q MY Z (3
/
/
/
: i Z e (4
93
X kUS] Zg
X @*
W,
X <q] }
. eg Kgc
X Og{)zKzg },q3
X X lg !*
gzZg z
/nY Z
:*
*
Xq
pg ~_s (y
X 7c*
D YG s 9zZY sZ
M gzZ: {cgz!*
< %ZkZ
X ZzB;y Z D|
# z
Y Z{)z3}i 5
/Z
X Ogp~V- g ZgzZVzg m,
VzegY Z F,
x
W 3
X u 0*
Vzg Y ZzgzZVzhcVzQy < ] !*
kZ
X , :x 7Z Vg F}i 5Z
#
X ,szp~VgzZV2Y Z F,
x 3
qzV KZ n
pgw}i 5LZgzZ KZs: \W ] ZZ !*
zgq
KgcgzZ ~g 0*
i Z q
-Z c [ xgzZ qzg !*
zg X D Y[ x ~
X e] ZZmc
?,qzV
YY *
c J (,|
# z
gzZ CY ZzwzKzV g Z_s Y Z X] ZZ, Z Z%
X CY Y Z
) !*
W
/]zZ ~gzn kZ {!*
g !*
zg X
X Yyv~g !*
zg |
# z
Y Z KYKIgzZ ~n bZ
?h
M7g dZ
:jsfzgqg dZ
5_Ij
X e**
W}
_s G
~g Z VH9 { i Zzgg Z- zg l
y
Xs ( ZzWg0
+Zy
94
X
/
g Zyt4
X e71$
+n~y
:*
* ZzwzKzV
Xq
pgpg z
/
gzZ Z_s Y Z
X UUg Y Z[ Zy
X < VY9gzZl
X }_s kZc*
W < %ZkZ
Xq
pgs (
/
g ZgzZt g !*
zg
X g Ds
Zh9zZ
:*
*Y Z
X < u 0*
VagzZVzQgzZq
pgs x Z
X <plzgpY Z
X g Dv(~uz(q
-ZVzq
W3 Su 6
X < wEZggzZVc*
g Zjg m,
eg cuZgp
95
$
- J! xD]iZV
96
$
- J! xD]iZV
o w YZg !*
zg c*
y \ Wg Zh
+y
\ W
/ZX Z e
$.**
g Z zV c F,
g !*
zg
LZN Wk0*
\ W{g !*
z p{z s: e : *z @*
',\ WgzZ, h
+y
6,7
ogzZ ( ) ~\ W]g !*
zg \ WX,lg \
WH \ W [g Zzm,
gzZV2z
X
) !*
Z~
}i 5 gzZ g !*
zg c*
;g Y 3g 7Zzg u|Z yZ , kCt H
/Z @', wgkZ
kZ c*
Vg Z Z7{ c*
i] }
.c*
] g q
-ZLg H c*
u~g Z c*
qgg !*
zg c*
ygzZ {zgzZ CY W,
O~g Z zg !*
zg , Z H , : 7Y Z~ i Z0
+Z: *z
X qZ { c*
i]iZ Vzg Zh
+y
~r z
gzZ F,
g !*
zg zzX f
e
? ~gzVYZ Z] : Zg Z+
h
yiZ
X @*
bZ
z #
}
.L L~
C kZgzZ @*
8
-Z^ I Z c*
} LZg !*
zg
V q
pg c*
X ~ F,
kZ ~g Zh
+y
KZ { yg Z
@*
id~ V} g !*
zg
{ c*
in kZX Dq og !*
zg $
+#
}
.V X C7wg !*
zg %
gzZ kZ c*
g !*
zg V {
/ZX @*
AzZ g !*
zg **
zsKZV { c*
i
Z Zg Z Z(,~ntg !*
zg H t)q
-ZY *
@Y**
H 6 V:iZ] }i 5
kZ (ZY Y73ntg !*
zg X Y Z Zg Z Z (,~ntg !*
zg X Y
X @*
W,Ob~',
ogzZ CY( ) ~
97
?N YG ] : Zg Z+
h
yiZ
#
Z
gzZ
oZ {z e ( ,
A ] !*
H )xi 5c*
g !*
zg N W6,y c*
g !*
zg H
iH c*
, Z
] w^Z{ iXV:Y Z/H
/ZX , (F,
h
+y
Y ZVzi
X V[
7
Y Z/kZ,
H Z
# m<!*
X e **
W7 ! |Z lpB q
-ZC
X e **
|
# V}i 5 x g !*
zg
Z **
grgzZxs y Z
zD#
}
.y Z bZX ~gzIh
+Wlp7Z V4Zg0
+Zy
X @*
"
$U*
qng !*
zg {z *
@Y3g c*
H TX
X @*
Y| (,og !*
zg gzZ @*
Z~( ) ~y (ZX D W~y c ~g Zh
+y
H
N Y ]!*
.pgzZyEZ {z @*
_
e b /g Zpq
-Z~g Zh
+y
yZ c%$
+~ okZ
X Og { Zg Z W{g !*
zgzZ
: sf
D wVq
-Z c ] : Zg Zh
+y
iZ
T C4Z~ k ; gj L LZz6,ezgw {zX CYgc h
+y
^ *q
-Zy { **
Zg < n
X
zq
-ZkZlg \
:~w\ W
? e**
Hxi 5c*
g !*
zg
-1
?] uHZg~}g !*
VgzZu 6
-2
-3
:~w}g
: exi 5c*
y
( 6,
y Vzm<!*
)Xk~Vz6,
gzZ}_s {z
X}
yzLZgzZh
+Wlp( H )Zg
98
-1
X}xZp ( H )Zg
X}kZ~wY Z
o
X}~g^ kZgzZ}kZ
zD
X }Y ZkZhg|
# z
zh
+y
Yt( H )ZgZ
#
? Cq H ( H )Zg
~[ NZVI
{)z*
@gzZk6,
z }Y Z ~ ZZ
~{z
/x6,gzZ ~_s
Y Z Zz7
ogzZ{
:'xi 5c*
g !*
zg
X e**
!*
~}g !*
Y Z~y
X e**
DVgzZVz^
,
X}m,
?Y Zw V)Y Z/H
/Z e
X}(F,
~g Zh
+y
Y Z ~ ZZq/
-2
-3
CZ jW,
{z Z
# M
hF,Z Zg7 6,g !*
zgq
z Z ( D+ Ag Zh
+y
)xi 5 c*
y
wZ ZPzW,cDgzZ
\ WXV{ W{zgzZ J
-V x
:sfzgq
:wZ gPZgVzg Z+
h
ygzZz,
W
X ( ,w'!*
Z)) k]g] b
Z]
X ( BZ e #
1{ c*
i) q
pg g Zl] ZzY~~
zq
-Z
X ( N Yg (Z^~ $tgzZ Y
X ( g Dqgi !*
)g f]ZZ ) YgzZYHwzx D%Zt
X ( Y"
$U*
4{ c*
igzZ ` ZZ Vzy Zp ) W,
{ c*
i **
3~ C
99
X ( W,
{ c*
ipgz
zt) < wEZ ZgzeZ
#
X ( Cgz$~ zg+F,
!
Z c*
+F,
o) YDeg kg e Z
Z gzZ i Z0
+Z a V Z ) u~ i Z0
+Z q
-Z = e C
<#
Lt
X ( @*
Q ~ y!*
iq
-Zs1 yz Z}
.) ~gz
7gnZg W, y !*
i
( ?s1k
Hz kZ F
gAvF,
{ c*
i~ VY (Z
X<#
B]zG
wZ gkW
4
X 1
X i ZzWKZ6,
C
) KZ L L
X kZ ~ Zi WgzZ
Zz% 1
X ~{ W6,
% 1 "
X T e
7\ W <C
6,
Zz% 1
gX V#
H
sz^~ }uz ~G
g ]!*
X <g Z p ] Z
iz] wgzZ] Z W,
@*
LZ
X s %Zn kZ: n kZ
X U, qZzJz
H-
{ i Zzg < #
*
*O ZO Z c*
**
H
5 VZ :, 6,ni Z Qw {Z ({ Zp
X Y: y sVzi ZzWC
!*
@*
X < Z9p6,
( Zz% 1
X <KgzZ NkZVzq
Xn
W3
X<#
O ZO ZG
g] !*
~g7mZX #
G IZ
z{Zp{ Zz% 1
100
Xq
pg~1V LZ
X
8] !*
Zc*
C
W~V
X <~i Z0
+ZWgzZc
~ kZY < #
c X D YW~V c*
D Y ~ wpLZ c*
vv ]gz
X D Yg ;\ Wz!*
LL
X ~7] Z
X Q~J (,
W] !*
kZ
X 1
X6,
Zg Zzg Z VZx !*
Y wZ g ~y
WgzZt
e~g !*
zg iZq
-ZX @*
',dZgzZ -
~g Z $c*
~
C] : Zg Zh
+y
iZq
pg c*
D W7 V i Z0
+Z{zB {^
,Y yZX ,
M F,
c ]g '~ ]: Zg Zh
+y
iZ}i 5LZ
,jH @*
N W7 V LZB ~g Z c*
gzZ -
pX , b & Z yZ ]gz
1 gzZ
X}g Z ] iZ~}g !*
g !*
zg \ W~} {zgzZZ
Z
101
,
67
o! x
102
,
67
o! x
6, 7Z yZ] }
.gzZ]~yZD Yx **
n kZg !*
zg ZzYG q6
# z
|
, q6,7 ~ ~i !*
X 'Y 7
Z 9gzZtZ }
x ~ yZX CY ~
@
~gzt c F,
gzZ J (,g !*
zg X } Y7[ [
Z g !*
zg YCY ~
[ 9]YZy
Zt}uzgzZw x { ~gz'
}
ZzY6,] }
.gzZY Z Zz Yx
Xg: ykZ tDV @*
Y3g[
? *
@YH7#.
}*
c g
G
34)
X igzzZgzZs
a~gz'
Y Zb
Z {zXV G
Y Zb
ZkZ7g
#
}
. c*
~
e Z6,~ Z 7 ( C
~ 7 ]`
Z gz'
) :~gz'
X CwEZ~
X CYwEZ~ Z Z#
}
.c*
~ g 7zgu 6x :sa
J-.
~gz'
gzZZ 9OZ (Depreciation)7 t Z}Z !*
8
- :igzzZ
X CYsc #
}
.c*
c m
:7gz'
:iZ%c 7gz'
X N { i Z0
+Z ZV Zzx c Z6,
X J
-k
,
Xx N [ t
X N 6,
g7~gz'
c Z6,
&7kZ
103
:
sa
X N { i Z0
+Z ( @*
YHwEZ~ kzuc*
~ )s
ax
X N [ [
s
akZ
X N ~ Z6,6,
g
s
a
kZ
:eg c*
gZsfzgqVg [
s
aZ
#
X ,
~ Z6,
HHwEZ c*
*
@YHwEZTs
ax
X ,
gzZ V}Y Z Kgx
J W H}) ,
Fg 0*
V- c*
V - Z
~ }g7 8
- ( 10 c*
H74Z~
e Z6,c*
Z6,m{ l],Z eX C
~ kzu c*
C
X YY
:
igzzZ
tX C7c*
gH
igzzZX CY
c VJ Z !*
c*
igzzZ
c\ gzZ }igzzZ6 cg ZzZa { c*
iZ
# X CY| (,
BZ~kZgzZ B~g ZzZa
5!
:jzsfzg D
igzzZX D Y}h
+y
g ZizZ **
c tZ
X YYH( V-h c*
V[
R )
zVJx
{ c*
i q
-Zg !*
zg (Z1 Yg (Zi{z @*
] }
.c*
@*
g q
-Z g !*
zg Z
#
\W
/Z X e *
*g [ V- h c*
]
gzzZ Z @*
]}
.c*
@*
g ]
X ~gze
$.] ZZsf `g T e**
g ~h c*
gzzZ
X ,V- h c*
V[
R
X ,[BV- h c*
V[
R
~h c*
X N 36,
ggzzZ~g !*
zg LZ gkZ
104
:1wz
?gzzZ c*
s
a~gz'
~Zgq
-ZC
~sfzgq Ct
~c ]1@*
(1
Vc y Zz]1@*
(2
tZ
(3
ng !*
zg
(4
Z 9~}i 5
(5
{ Z 9g Zz~
(6
^gZR,
Zz~
(7
wz ~h
(8
7F6,
y
(9
0*
.
y
(10
wN }i
(11
(13
:1wz&[Z
105
( Z)s
a
(1
( Z)s
a
(2
igzzZ
(3
igzzZ
(4
~gz'
(5
igzzZ
(6
~gz'
(7
igzzZ
(8
igzzZ
(9
igzzZ
(10
igzzZ
(11
igzzZ
(12
( Z)s
a
(13
:2wz
: sf `g
s
a6," e ZzYC
X Cg !*
zg " eH:
9zg 100
9zg 30
9zg 10
:2wz&[Z
X gzzZgzZs
a~gz'
6X
C/eXX Y Z b
Z
c*
7{z7" e
sa
~gz'
igzzZ
9zg 100H
9zg 30w
9zg 10
1
9zg 140
9zg 230
106
140+90
:3wz
: sfzgq
kZ @*
x V (&
9zg 300
s
a
9zg 400
~gz'
9zg 600
igzzZ
? H
q
-Z CYV( 30C
(1
Og~ft H
q
-ZQX N Y V ( 60 ~q
-Zt/ &
(2
?zggzzZ
?e] ZZg yZ *
* J (,
g ZzZa &
/Z
(3
:,[ Z] Z!*
`g DgHgzzZ
:3wz&[Z
q
-ZX 9zg 20
gzzZ 6,V 30 9zg 600 gzzZ
(1
:sf `g
9zg 300
s
a
9zg 400
~gz'
9zg 20
igzzZ
9zg 720
I @*
T
9zg 10(600@60)
igzzZBg ZzZa V ( 60
:sfzgq
9zg 300
s
a
9zg 400
~gz'
9zg 10
igzzZ
9zg 710
107
(2
X 8
- VkZ~ Lg H Le V( Z 30 {z
/Z e **
t &
X,I**
+y
h
6,
7H {zV[
7~Lg V({ c*
i
108
(3
i Zg Z ,
Fg *
!zg Dg ZzZa
ogzZ ,
W
109
i Zg Z ,
Fg *
!zg Dg ZzZa
ogzZ ,
W
h
+'
6,Y Z ]zZX CYg w x {Y ZX~(,
c*
Kg{ ZpX ~C
( LggzZ zhZ w Y Z {g 4 c*
/;XF
Inputs {)z G
{)z gzZ (,
g Z ~ w x {
X YYHwEZ~~g Y Z7ZVYD B
x {X @*
Y Outputc*
q L L]{gH Z CYqg ZzZa Y Zx {~]{gHm{q
-Z
-
J
z kZ {z V X D Y ~ {fyg x Z{ Z
Y Z {g 4gzZY Z b
Z
X Y1: wEZ~g ZzZa 7ZJ
-Z
# Tg} 7,
X {)zgzZ Z a
s wqZ Ft 7x **
q
-Z g ZzZa
ZgX .
J
-@g [ Z]tH *
@Y Y~T%Zzw@*
7,Y ~y
Wz
Y -yZ6,
%C
~ ~g ] ti+4pgg Z
',
g X Y g LZt
XJ
-
q{
qx {Y
{zg
gg ] \ W~
Ogw ] !*
kZ Dg q
Z Dg Y Z +Z\ W
/ZX ,g Y Z : \ W7t
/
kZX T e @g
C
+Z o Z e
$. D n\ W
/Z c*
ce **
dZ e
$.g Y Z yZQ C wEZ ~
X V Zzx J
-sgzZg ZG *
0 N
X M
h|
# z
V Zig Z ZM
hg Y ZVZig Z\ W~g Zl9gzZg
g
X M
h W~(,
\ W yg vgzZV|
# z
{ c*
iY Zpg
c*
V {z { Zp n
pg
) , Z h
+y
{z c*
T e @g \ Wg t kZ
X N YBVc*
iw x {gzZ
z ]7e
$.
110
:x Z] .
}
i Z0
+Z/\ W& C ]gzw x {~ ~i Y ZX g !*
zg Zz bZ
] }
.gzZ ~i ]
{)zy#
%}X C]gz] }
.: ZC
7w x {~bZ
] }
.D ~
X BVVc*
P] }
.{)z~g Z Z~ m,
g8
-gmzz
XN7ck
,
iV7ZpDZ
] }
.Cg gzZVzi y Z0
+
Z e :^
X Dg 7] {zp DwEZ w x { i Z0
+Z Z G }g Z ZgzZ Z
Z Zz Z
]}
.
{zce 7ZX DwEZgZggzZwm,
ewz ~g Zl~(,] Z|R,
gZR,}
V#
%V- h X ;g Y @*
y$
+y gZVY , YgzZ Bx ~g e
$~ gZ
[Zy
sVR,
gzZVq
}g Z Z ~g !*
zg ZzZ
] }
.q
-Z ~/gzZK
M F,
+4g x K
M F,
+4y Z_
X ~g !*
zg i ] q
-Zn
pgZ Z a
D Y CZg ih
e x { c*
i { c*
i V0gzZV.g ~
z gzZ1zgV c*
iw x {
X M
h4g KZ }g Z Z Zz Z
]}
.DwEZg i, z
?Y ~/gzZM
K,
Fg ZzZa
-1
\Wt X Y Vc*
i
z kZ ,6,i
oK
M F,
\ gz c*
~1KZ \W
/Z
X M
hq6,
isfzgq
)g f~/g
)g f~/x
=g f~/wN V0
X g Z
/
] ILO{gZ Z Z ZgzZ+`
WZ zc
)
ZgzZbZ
Z6,
qkZ'X 4g!*
zg LZ L L~~g[ !*
kZ
111
:~/g
x 6,g C
@*
YZ e1H x 6,g k~/ qzx ~%C
g ZzZa
\ W]zZ Y Y H ~J
-ux ya{i Z0
+Z ] !*
kZX} 7,1
o
D%Z kZX:
z kZ @*
Dx J
-g C
X Vg g #
}
.+C
Q
X Vy)g ]gz
D k0*
\ Wa~wEZV0x
:~/wN
{g q
-ZaV0KZ\W ~gze
$.tav@*
ZzzzV{)
Y 7
-eZ
) !*
!Zy
\WkZ OOg~/wN Z ._/
h
+
N Yaw]g e
/ZawN
o~q
-ZX Y Za wq]gZz 1q
-ZgzZ
6,
~/\ W 4{zC
q
pg c*
X
z
:g,
6k QgzZ ~/~g ZzZa
ww x { 7 ~g w c*
g ZzZa smqg6,kZgzZ ~/g ZzZa
g ZzZa ] g @*
g eg WX {],
ZJ
-@g ] {g
X bZ
w x { Z
gzZ ~g Vv {Og7V%
.6,% { zN gzg (Z !*
Zo vgzZ=X ,
W: {q
-Z~/~g ZzZa
x 4/kZm b) Z s/~g ZzZa { gzZq
-ZX g ~g Y~g ZzZa
sfzgqVzg Z Z x cg6,kZgzZg ZzZa [ xq
-ZX /{q
-Zp @*
q Z b)
X gi 6,Z
}uz X Y ~/: ZI |q
-Z @*
{ i Z0
+Z
g R {g gzZ Zx x
112
X1
YD
A &~g q
-Ziq
-Z
/ZX < { Zgaqg ZzZa ~Vs
X YYZ e1H6,
kZ W~t
s:x kZX *
*
x H7Z}{ Wy)g x x C:Z c*
Cc*
Z@ (Zq
-Z
X2
X x m
F,
x , ZXce **
g z',
}kZ y Zgz~g ZzZa
/Y Z {f LZ N Y Y Z ~gzvgzZ w x {/]gz
za D%Z kZ
X3
X 7[
7~g Zl
\ Wce **
x\ WXg { W wq]g\ W ]gzi, Zq
-Z
X4
@*
g z " @*
(Z ZX Hg ZzZa { iX._/gzZ Hg ZzZa
-ZyZ VgA
q
$%] Z W,
Zt6,g ZzZa DZy Z
/ZX @*
W c*
jz
X YYHgz7ZV=pPt
g
CY y Wu" K
M F,
gzZ ~/x Q Y c*
g { i Z0
+Z x
/Z q zx
X N Y~} : ]c*
Z@ Z
ZJ
-Z
# Y7[ xJ
-
zkZ /Z (,
} (,X
: Y*
c DbZw x {
-2
8q/{ YZ ~g Zh
+y
Y ZZc*
] }
. sz^~g !*
zg {zC
|0q
-Zt
\ WX ;g Z
] }
.c*
Y ZZ\ W w A { Z
q
-Z
g tz!*
kZp
yZgzZ OgZg y Z
v z\ W ~gzt O
rg 7Zz wq]g9
X ,:g
/
gq ~g Zh
+y
tX g Dq c3,
Y Z
Y Z }X ,~ Vz
/Z~g Zh
+y
KZt iq
-Z kZX ,i q
Z~ ~g Zh
+y
Y Z Z
X YYH{z
/
isfzgq
:Y Z ~ C
{)z; ~U
$0*
, g e] J
113
:Y Z {g
YEH
E
E
:]W
X {)zg ZizZwEZ CZ f
bkZ} Z
{z ]gzY Zy Z Z
# e{@ (Zq
-Z { Z
~]gY Z ~
C
Y g \ W:gzZ g ~ 7,g ZY Z~x Z\ W : {@kZtvX $
z',Y Z\ W
X 96,
7{ Zp, |
# z
7Z e
/ZX , Ux ZLZY ZzX
t\W [
7~V%gzZg Zt
/ZX CY76,gx N Y~h
+y
~ ZM
/ZY Z {g
X
oa\WpY Zyc*
DI@g Y ZyB]gz
X]gzyZ\ WZ
# e[
7gz
zkZD W~wEZ\ W ] WvgzZg ZizZ
:CZ ~I].
]
C [
7 5gz Z Y Z 5y W~g Z i !*
X zhZ c*
V V{ z Y Y c*
h
+]
.] x K Z
bkZ X q{Z
+a \ Wt X Og6,kZ \ W ; g ~g Z i !*
~gza kZ X Sg
Bh
+y
\ W] ,t X N Z hz q
-Z i Z c*
, _ ] ,0 g !*
zg L Z \ W e
X , q { . Zgz ~k
,
$:gz Y Z
:7: i ZVs
X sfzgqgZv ZtXg6,
gZv {zV
z~g Zh
+y
$J
-u 8
-i t Cg[p~C
w x {? g Y Z V**
c3,
x
X {)z7c*
Y^J
-]sX Y
X wJ{z~p~g eg W]gz~g HX } Z
Y Z
z',
{ Z
H
114
6,2
y 6, 7,
z \ W H ! ] \ W y Z
~ e 5 Z Z g
? M
hq
X "
$U*
q{Z
+, Zh
+y
y t {z
/q
-Z`
@*
z7,
gzZ&\WH
:~,
6{f
g ZzZa 7ZQ c*
N Y|
# z
{zc*
J
-Z
# gJ
-
zkZwe6,giZ Y ZZ~x ZZg {f
X Y1wEZ~
:VYD Yg D{f] zZ9yg gzZ`
@*
%N(Y Z {wEZ c*
X D Ywbg eg W*{ Z
aF
# z
|
{z
/
X g eg W@*
{ z
X D 0*
}7g eg W~g Zl9{z
X ;g{f @*
7Dt7Z
eZ~6,{fX 7{ \ W6,{f Zt kZ W,
O\W wq]g ~y Z
X g~g ZlXgzZVqtYD\ W6,
W7]gzq C
@*
7
z Z k0*
\ WVYX C ]gzg iy Wq
-Za}g Z Z ~g !*
zg L gq
-Z
X Sg !*
]gzpg6,
{fz!*
kZX g Dg ] Z m,
z*s
:Y*
!{f w x { LZ
\ W 6,] !*
kZg Z kZp Y g !*
-Z~gz Zg !*
q
-Z~g !*
q
-Z~ y Z% !*
q
4 {f \ W
/ZX Sg C zg V p ~!X~ {f\ Wgz Z D g !*
zg q
X g h Y Z9z Z\ W
Y & J
-u ~ (, kZp CW7] )~ kZ x
z s: w @*
7, Y {f
: bkZ { z $
115
X W: k0*
\ WQ Lh
+
gz Z qq
X YwEZ~F,
g !*
zg Y\ WbkZ gg]s~ ZMY Z
/Z
XM
hw@*
7,
Y{fWgzZ~\WbkZXYtgzZ@W*
!OgbkZY Z
:Oggz] Z ,
mz* ~,
k{f
Vzq{)zwze N*
WX , k
,
gz ZyZ , w@*
7,Y yZ\ WZ
# gzZ Y Z { Z
zT
7Z \**
gzZx lZZY Z~ {f
/ZX Bk
,
MkZ~]gZ gzZyizy Z~]g
X ,{f Z ZgzZ,.
$!*
~Vz
/
g Z\**
gzZn
,{f bkZ g Z \ **
s7Z V ] {g gzZ D
/Za {f ~ Y Z y Z
X \ **
} (,
zg$
+zgQV,q\ **
Lg
yZgzZOg~ V1e Lgg Z\ **
yZ{)z X3NgzZa Zz
1.
$zhZY Z Kg Kg
-Zqq
-Z \ **
ZQ,^
,gzZx **
q6,V1e
-ZVZ 1/2VVX ,g~ i Zgq
q
X ,gg Z\ **
~i ZgV1ey ZQgzZBZ e~" eq
-ZZX BZ e~" e
\W[ Z p ] !*
kZ\ WpX Cg gJGg{f%\ W
/Z bkZ
Y Z ZzY{f bkZX M
h#
}
.4@g LZgzZM
h{ i Z0
+Z {f W~(,
x\ W,~g Yg eg W *\ W6,v ZXY Za+ Yt X M
h `g~ 8 { q
-Z\ W
:ce**
X D|
# z
~{ q
-Z c*
q
-Z\Wg ZlXY Zy
X @*
g g
zH~bZ
Y Z +
$Y{ Z
X N Yk
,
i Z0
+ZZ$
q ]Z m,
z* {f KZ\ W] t
:w V
Z
\ WX D|
# z
" e|z40C
\ W @*
C
] Z m,
z* |
# z, n
116
C
:{f \WD%ZkZXcg DYkZp\W9zZQpBg:VYVZq
-Z\Wa
X @*
YHzgg Z\ **
Y Z~^{z
/
X YY k
HgzZ W
:Y3gg Z ,
'g
-3
:~,
6g
qg ZzZa { c*
i
Q ~/aT c*
/ 7{zg ] \ W
/Z
X 7{Z
+
X 36,g% Z\ W
rg g kZ i Z \ Wsg n#
t
] ZZP \ Wa kZ X V g 9{ z D Z \ WN YC
!*
g ~1Y Z Z
#
g dZ ] X g66,h
+y
Y Z \ Wg !*
g !*
@g i (Z q
-Z X V
6,g Y Z b
ZgzZ Y Zx {x Zz w +
$Y { Z
\ W ~gzt apgg Z
',
X 7._g eg W{~g Y\ WY Zx tOg
x X YY H7qg dZ Y 3g 7g Z
',g J
-%~y
W J
-Z
# ~ ~g ]
117
:YHZ~A
&~g ZzZa
-4
smg ZzZa 4X CB
A & ~g ZzZa y Z {zX g ZzZa y c*
q
-Z c*
g q
-Z
XZzyZm
A &~g ZzZa 4 @*
7 !gzZ4q
-Z
:z+4'2dZ
f(,
@*
$
Y J (, D6,jsfzgq
A & ~g ZzZa ] W c*
V0{ H
Xn YH Zg7
?)g f~/4x
?x ~V&c*
z
?6,
g4x
?)g fwN4
:wV
6,g gz Z 6,y $
Y Z k ~q
-Z Zy
Z6,q
-Z ~ {g q
-Z
T h
+y
h
+]
.q
-Z kZ O Y J (,g Zp X g g 4zvg ~%
118
z !*
kZ X B
bg
A & Y Z 40 ~q
-Z t p{ c*
ik
HJ W Z6,7
X e: Zg .
~
A & ~g Zz Za {g
6,Vz 10 ; gs42 6,q
-ZC
vg s
z ~g ZzZa LZtzz ~
CkZ
Zp4Y Z 40| (, Vz 10
A & ~g ZzZa W5p
/ZX D ay
420
X
H480| (,
420
zZ vg
:Z,
6
46
42
z Z
48
:5
3041
42
z Z
3043
HJ W Z6,5 g } g Zz Za { c*
k
ik
Hz s Z6,5 Z x g z ZZ y Z
X 7{ c*
i
:f~
w x {
z %~
Bxt\ W Zte **
~
~g ZzZa \ WZ
#
X ,f~
%kZ,\ WX } 7,Zz Z { c*
i
~kZVY { c*
i
:} ~w x {C
{ c*
i
~V9
-75 40
J
119
~] ] J
-80 50
J
~] ~i *
@
-70 40
J
~]~
-70 30
J
~]}
-70 30
J
~]~i U
X | (, y QQ c*
',Z',V J Y Z b
Zv c*
w x { `N \ W~ ] ,
/
~%Z\ W
T e *
*~
~g Zz Za KZ
/Z V n
pgm \ W
X ~
w x {
:~g Z+
h
yhZ
X '77Y Zs~ ~g Zh
+y
X ~~i ] { c*
i} z
{gpZ kZ
-Z bkZX Y 7,7Zh
q
+
gzZ$
{g **
a\ W6,Y **
LZY Z ~h
+y
VZ
X k
:
L Z~VJ\ Wzz~
C+Zq
-ZtX **
ay
Bzg%z\ W6,
~g Zh
+y
:,V*
c iY Z
: ZC
} gzZ Zl ] J ~~ V ~i k]gzZ ~i *
@ ~ x ]J ~ x ~
X Cju" ~ ~g )
:f~x *
*
x
/Z X CY ~ |
# z
VZ e
$.Q c*
CY ~ c*
Y Z ~g ) c*
Y Z **
6,gx
Z Zg Z'`
QV.g g g Zz6,w x {s: \ W kZ ;g**
c*
~g )
]g|
# z
w gB; o\WgzZ g Yg Z~g tu6,g
%Ng _ Z4] W4
~x **
V.g Zx OZoq
-ZgzZZ 9F
M F,
4V.g X M~
X M
h0
) !*
f
120
:f~
g Z
z V0gz Z V.g X , f~ V `
Q V.g \ W 7t
/
kZ
C
@*
z
z kZ { zZg D Z Z g g q
-Z \ WX M
hqs@t \ W X
A~ x Zx q
-Z6,g q
-Z bkZX @*
s6,ag q g q
-Z
X Y Z
} w E Z
z
: *
@ z
-Y Z, )V.g N Yg: 6,A
J
oY ZvgzZ g:Z
/Z
X } 7,
**
Y VQ gzZ
XY
z~,ZVVziax:gzZ~_s:Y(+ZV.g
/Z
z z c*
V L Y L I] Wt c*
] Wk0*
V.g
/Z
X L g6 0
+Z
:f~V*
c izz
6,gW,{ c*
i { c*
iZ f
eh
+y
q
-Z\ WZ
# a kZX CuM ~g Zh
+y
X Sg ~ 7,
z{ c*
i}kZCwEZk
,
H~V {g FX < wEZ
:VY ? VY (Z
X @*
Y
z~J
-g:Zw {g gzZJ
-w x {V.g
X rg g gzZ6,
%kZakZW7Zg Y Z%
X CY[ Zy
Z
aV0yZg Zz ` p] zZ ZQ c*
DY
121
XCc*
(F,
pZz`ZgzZ~
q4{zD] !*
kZZz
X @*
YH b
z~y Zzg zZJ Wq
-Zf
e{ ^
,YwVq
-Z[ ZW
:,g,
6g z ZZyZ
4480
( ,:
9z3 )g zZ
4310
Dx gzZg
4170
:z{
431
HHg !*
zax 6
451
~w x {gzZU]{g
432
456
W~:WgzZW@*
g
4170
g: ~g:Z VQ7ZY Z {g Z
# X} 7,**
Y: J
-gzah
e w x {V.g
/Z [ ZW
X @*
7,
t
H Z4V.g gzZ:nTg CwN4V0X} 7,
4480
g ]zZ
4392
gsz^~x gzZg
486
Z
z
122
:z{
447
439
%&
f
$rgzZ
A ] !*
W@*
486
Y c*
gz'
q{)q
-Z
/ZaJ
-g:Zw {g gzZ J
-w x {g:Zq
pg c*
N V0X Y $
z kZgzZ w'~ ~g ZzZa 6,g q{ bkZ
X YYc*
X YzgzZ ~0*
/Zw
: *
@,
'Y ZC*
!
-g:Y Z {g QgzZ 6,7ZJ
J
-Y Z~ V {g c*
V [ Y 6
} (,} (, ~Zz%Z q
-Zt ~ V {g ] ~X @*
7,**
, a
G
.2;X\I
Vzg e V C 7g ~ V {g yZ wq ]g X @*
%q
-Z eVzG
X @*
wEZ
YwEZ~~g ZzZa
z BX
zgzZ , @*
',6,g4 Y Z yZ6,%C
g ZzZa \ W
/Z
pDsBzgg " 6,wV0g g!g F
H ZX $
| (,g ZzZa gzZ
X gx **
~
z @*
',
Y ZVYTgxzg ZzZa ZQ
, Z @*
',4yZQ Lg @*
7,Zz Y Z ~g ~ T hZz +Z \ W
/Z
X G`kZag ZzZa 4XY
z~T,zgzg j
:wN V0
Z6,
w@*
7,
YVzi6,Z
/%V-h gw]WvgzZV0 Z%wN V0
X gw{)z
Vzg @*
',
gzZ Y] W',
~p UIVzi6,
gzZ %V0Xcg Dw@*
7,Y yZ ~0*
Q g Cx
g gzZ ] W T e \ W
/Z
123
N y ZC
V { c*
i X e YY{ &C
] Wcg C
/
4gzZ zg76,
kZQ Y7,
*
*J
-]{ c*
i
/ZX gg (ZZ { c*
i Z w
kZQ Y 7,]gz J
-{ c*
i nwN
/Z X N Zz#
% i Z0
+Z4
N6,
z
o 4X W: "
$QJ
-]sq
-Z @*
BZz i Z0
+Zg7gzZ#
%
X Yp{zgzZ Y! Zy
~kZkZ O, aw
M,
K
FkZgzZg Zzu
! Y Za R~g LZ
-5
\WX M
h7Zg7f(,kZ] Wc*
V0{\ WX ;gZ~|
# z
\ W
X ]gz]g q{ h
+'
c*
V-h h
+'
c*
] W6,
V0h
+'
gzw Zt \ WL ZX N Zzy]g qh
+'
vCZyc*
,h
+y
] W5\ W kZ O
; gw E Z { c*
i { c*
igz Z 4 4J
-u]g qkZ 2] Wv gz Z V0{ ~ H L
L ,
V.g gz Z V0c*
V M
hq(h
+'
\ W=g fK
M F,
4V0~ ]g q YVY ?V
X V M
hqg Zz Za=g f] z Zx 4
:~7 \WLZ
? ;gwEZ+ 4( ~i Z0
+Z4ZK
M F,
{g H
? $
Yq(h
+'
} K
M F,
i Z0
+ZvV0H
? Z_s : {g ZH
? CY(KZqC
6,
zH
:M
K,
F{g
Xce**
*gb!*
~({igzZ c*
x ceY i Z0
+ZkZK
M F,
{g
124
e 7Z c*
} 7,*
*^ Y ZJ
-x !Z i W~g ZzZa Z% K
M F,
hZq
-Z
gzZ } 7,**
^{ c*
i 7Z yZgz~g Y Z Z
# Y **
z kZ K
M F,
{g q
-ZX W7g
X} 7,**
g
/
V;V.g { c*
i{ c*
i7Z
,g
/
V; { c*
i c*
, ^{ c*
i ~g y ZgzY Z
/ZC
X C"
$U*
{ yvg Z FK
M F,
**
Y Z ~ wgkZX qg ZzZa z!*
x { c*
i { c*
igzZ wEZ { c*
i
z G
X *
@Y~gz**
VzqyZa Zg78
-
y)g { c*
i
y zi { c*
i
]g q~(,~1gzZ(Wz
g D 8
- ~ VyQ\ Wh
+
QgzZ ~ o\ W Z~
! q
pg c*
X Cg ~i Z0
+Z4 \ WY Z N Y
y)g s: kZX @*
7,**
YgzZ **
Wg !*
g !*
yZgz~g Y Z~{g ZzK
M F,
**
-Z
q
X CYZa ~FZq
-Z {z@*
~g ZzZa C gzZ
z
gzZ C=
( K
M F,
4V0X CW7]gz^ Y Z~ {g {K
M F,
{q
-Z
X M
hZ { Zp{~g ZzZa w(V0{ c*
i { c*
i bkZ
V ~g Y Z ~g ZzZa \ WZ
# X gg (ZZ { c*
i gzZ
z kZK
M F,
g {g
G
.2;X\I
x CZ~
zZzUVzG
gzZVzg e Z~V {g ~gzZ8
-bZ6,gx 6
I
G
.2;X\gzZVzg eyZ
X @*
Y~Y {fVzG
z{ c*
ig
7y Z\W Zp
Cgz:
L Z~
y Z {z @*
z ~zY Z ~g y Z
X CY b o\ WbkZ M
h7
~
%N{g 6,gx 6M
ZF
h7[x \W~ K
M F,
iZ0
+Z4{g |q
-Z t
X M
h b & Z6,
V+Z\W C~'\W]!*
tpX M
h7K
M F,
5\W~]g qi
125
:M
K,
Fg x
$
d
KZ Y Z {g gz Z w x {] WL Z g \ W T i{ z Z% K
M F,
g
X K
M F,
0*
~
q {n Z6,gzZ K
M F,
" FZ e
$.g c*
(x ~ V {g Vzg ZD
L g~ *
\ W Y ~ V {g } (,PX , V {g L g 7\ W
/ZX D Y
]gzg !*
vg gzZ V } )] WX V ~ 7,B Y Z b
C
Z **
] {g Y
vg Zz x ~g {K
M F,
{q
-Z Gvg ~ {g , Zq
-ZX } 7,**
+
&
e 7Z6,7,
X Y pgzZ
zk
Hz~ ~g qq
-Z
VQ 7Z A%g @*
N Y g(q
-Z Y Z **
x V x (Z Z% g x {K
M F,
4q
-Z
bkZg ZizZvgzZgZg ezhZX Vgv+
$Y N Z6,H e Zg8
-N z*
@Y 3g6,Qg @*
Xn
X Yg] {g V(+Zq
-Z+
$YN !*
Xn VQ7Zg eZ
# Vgv
~V {g , ZgzZCYg ]KgKggzZV
rgZu" ~V {g yZg 4
X CYg qhVV
:g j
wQgzZ @*
zg " X [ Zy
u" wj x ~V ~(,
PgzZ{g Lgg " F
:]W
:~g tu5
-ZQX g7._] c*
q
gzQ c*
CYZ6,c*
] Zg qgzZVc*
h ]WBBg
/
z
]gzV-h h
+'
X @*
Y 7,$
+ V0h
+]
.gzZ 5V0y ZaJ (,g ZzZa Z
# @*
W (Z
z
X $
7,
]gz]g q{ gzZ5gzZ $
.
} tuM\ W C,
': o Z~kZ/
ZXX{$
e.~g Z+
h
yV0~ C
5L L
X
Lg
~(,\ W~/kZ YW7]gzsp7ZgzZ ay
g { c*
i6,wN V0Z
#
kZX Y**
`Z
# X y WgzZx ta}g Z Z QL gq
-ZX M
h W
g ZzZa \ W
/ZXce
8h
+y
5[ Z\ W H GQ {z 9zZgzZ Y W,Og
X ~~g ZzZa
$
x W] !*
tD ]Z m,z*
VZy
M
h]F, Z
X YZ~7V0yZw Z Y
X D7[
7~g Zi !*
} i6,
YX
rgqZ ` bZ6, ~ hg#
i 5 g kZ Y
X YYc*
`V0Z6,
y ZX Y: j{zg 6
gzZ M
hqg ZzZa Xi Z \ W ~g tu~ 5q
-Z,+ Y ]!*
t
Xjo~g tut @*
M
h|
# z
b7Z
127
:[NZ V05
+]
h
.X e vgzZ D7q] }
z Dh
+y
5y 9Vzg Z Z ~g !*
zg Lg
}Zy yZ 9z Z X V Y {z& f
e p ~ h
+y
kZ : VY
]c*
gzy ZQ c*
D} (,~w Y 1h
+y
|
# z
c*
{ c*
i { c*
i b @*
t s@~
CVzVYX D7._
Z:
g[ NZ \ W
/Z bkZX ,|
# z
g ._]gzyZ7ZkZ ON Y ~
X tu\ WQ
KkZX a ZzWt C7a` WstDh
+y
h
+]
.gzZ5\ WZ
#
X e{7\ WLZ\ W ~sfwZ~
+z p
A & ~g ZzZa gzZnKZ ]gz W c*
} i6,c*
+Z = H
? k0*
}
?Y| (,c*
[ Z+z8
- ] ~~w 0*
{WH
? Hg6,
] !*
kZ~H ?VYw$
+
kZV7Z~ 7
/Z ? IZ wEZkZo{ZH Vh
+y
h
+]
.q
-Z~
/Z
?VY
M F,
? $
wEZw x {{ag ZzZa h
+]
.tH
g kZ Y V ~ ? ;gwEZ /~ {g Z Z (Z ~g Zz [
H
?VYqD~}g !*
kZgzZVY { ^
,Y
:B{@ Vzah
+y
\ WZ
#
g kZ ,: r Z6,]!*
kZsX ,q$J~k
,
~}g !*
g gzZg Zlg ZzZa
X gwEZtV V ;z
X DxiZC
,: Z6,VzzX Yp6,w
128
%NztgzZ Bq} iF
%N~g Zl
xtX DwEZ F,
{ c*
i e } iF
X 7c*
~g Zz[
aVzi6,gzZkzuB
X Y^ c*
Z~k
,
\W 4X Bq]c*
Z@-cwNgzZwEZ
X W!*
\ Wce**
~y!*
i+Z c*
zg Q~ m,Z^t
\ W{ c*
i { c*
i g Z\ W_ Z ~} g !*
w E Zgz Z D% Z kZ
X Vs
E
H
4& Z c*
X ,q~e5Z Z7] }
. H3E
Vz
129
[[+A
)
*
! Z~g *
!zg x ~g ZM3
130
)
*
! Z~g *
!zg x ~g ZM3D[[+A
`g ~ ^~ m,z*+ A X q w~[ [ + A~ F,
g !*
zg
~+ Yt~g 0*
(Accounting) x ~g ZM3X (Book Keeping) ~g ZM3
~g ZM3 ?H]x g Z Z.
gzZwz.
}g Z Z ~g !*
zg gzZ g Y ay
V gX
]c*
gz~g !*
zg wgzZyi Z ]YZy
ZgzZ W wEZ4bzC1 s: ] ZzY~
X C Z
~x Zui4] 5L $
Z
]
z',~}g !*
: ZP[ [gzZ+A~g *
!zg
:(Assets) P *
UZ
/
-1
] YX U*
ZX D B] YX U*
ZDg g c x ZuV
/
u~g !*
zg ( Y ZgzZY Z b
Z )x {z
X P U*
Z {gzZx Cx lZ ~
Cz
{)zo
}i }Z
+Ziwq
-Z wEZX
:P *
U Zx
{)zu 6gzZ]1zJg}wq
-Z X
:P *
U Z {
131
(Cash Book)
M3
$
fZ,
6o
5Z Z
( 9zg)g C
g *
@ ( 9zg )g C
c { .
8-1-14 10,000
5,000
{ Z 9}i 5 10-1-14
30,000
g *
@
# z
|
L 15-3-14
ix
20,000 850
830
g ZdJ 1-3-14
gZ ~J 17-3-14
5Z Z 40,000
105,000
:(Liabilities) ]Zz
-2
g !*
zg C~g Z)f g!*
zg 5Z Z0 wEZY Z c*
q]}
.n~g !*
zg
X {)zZzi
+Z
H1F,
wgzZ
J5Z Zw}h
+y
g J Z6,
gwVX D B]Zz
$
fZ,
6o
M3 ~gZ+
h
y
( 9zg ) g
42,000
600
ME-10
~ E&NixZg W 18"
g *
@
1-1-2014
X g Z
/
] SMEDA 'c~~g [ !*
kZ :^
132
42,000
:(Expenses)]YZ
yZ
-3
vgzZpgg Z
',V
/
u~g !*
zg {%izg ] YZy
ZX $
Y 6,
Cg J Z c*
5Z Z ] YZy
Z ~g !*
zg
{)z 6,gzZ ]cF,
t Z { Z 9 }i 5 5Z Z V' 0*
z X Dg g c Zg7 ]c*
gz
X BV] YZy
Z
$
fZ,
6o
]^ :]M3
:M3
850
( 9zg ) (CR.)^+
i (DR.) M
Pe
20,000
20,000
g *
@
c { .
8-1-2014
20,000
$
fZ,
6o
{ Z 9}i 5 :]M3
:M3
830
( 9zg ) (CR.)^+
i (DR.) M
Pe
5,000
5,000
133
c { { Z 9}i 5
g *
@
8-1-2014
5,000
$
fZ,
6o
~ E&NixDM3Z Z. :]M3
:M3
690
( 9zg ) (CR.)^+
i
42,000
(DR.)
Me
P
]
~ E&Nix
42,000
g *
@
1-1-2014
42,000
$
fZ,
6o
M3 ~gZ+
h
y
( 9zg ) g
42,000
600
ME-10
E&NixZg W 18"
g *
@
1-1-2014
42,000
:(Income)yW
-4
# z
|
6,y ~g
O6,gwV CByWkZ g Zz q |
# z
Y Z c*
]}
.~g !*
zg
V1 Zz 6,6,&: {?YgzZ|
# z
o
{g Zz o
lzgpY Z Zz
134
X CByWg !*
zg kZ g Zzq
$
fZ,
6o
M3yW :]M3
:M3
500
( 9zg ) (CR.)^+
i (DR.) M
Pe
100,000
100,000
30,000
30,000
g *
@
680C o
Vxix 1-3-2014
,S
15-3-2014
130,000
$
fZ,
6o
M3
5Z Z g
( 9zg )g C
z g
g *
@ ( 9zg )g C
# z
|
1 15-3-14
# g Z
r
135
g *
@
$
fZ,
6o
M3yW :]M3
500
( 9zg ) (CR.)^+
i
100,000
30,000
(DR.)M
Pe
g *
@
,
-S
30,000
:M3
1-3-2014
15-3-2014
130,000
$
fZ,
6o
M3 gwz. :]M3
680
( 9zg ) (CR.)^+
i
100,000
(DR.)M
Pe
100,000
:M3
g *
@
# zL
|
s 2
1-3-2014
oV xix
100,000
136
]*
c gzx &~gZM3
: e\Wcx &~g ZM3
-1
wEZ6,gx q
-Z (Cash Book) M3X ` Zg0
+Z !*
+ A~g !*
zg ~ ( V 3 ) V1
X @*
B (Day Book) / **
izg Zz
:gZ Z c ` Zg+
0Z +A~g *
!zg ~[
-2
X
HH~{ ZzWWf - Z ~ m,
z*X g eg kg ] Z m,
z* + A~g !*
zg
X ` Zg0
+Z~ **
izg]yZgzZ ~zg Z ~ m,z*
~zg SV
/
u~g !*
zg x gzZ *
*g (Chart of Account) {g + A~g !*
zg LZ
X @*
~gzZ ggZsfzgqcpg[ [
o+ A~g !*
zg
X
HHy ,~{ ZzWwz]
.kZX **
:(Day Book) / *
*izg
X@*
YH6,
]~~Z~m,
z*`Zg0
+Z]5~g!*
zg~T@*
M3 `Zg0
+Z~
C/**
izg
: 6D YGg **
izgSc ` Zg0
+Z]5 Zzzg F,
Z
(Sales Day Book)
(Purchase Day Book)
M3|
# z
M3 ~g Zh
+y
D 3 Z Z c*
M3q
-Z c 5Z ZgzZ z(Cash Day Book) M3
X @*
YHwEZ (General Journal) D 3n` Zg0
+Z] 5 Zzzgg rL
137
$
fZ,
6o
M3#
|z
( 9zg ) g
100,000
500
ME-10
g *
@
o
VxD|
# z
L s 2 1-3-2014
100,000
$
fZ,
6o
M3 ~gZ+
h
y
( 9zg ) g
42,000
600
ME-10
g *
@
E&NixDh
+y
Zg W 18" 1-1-2014
42,000
138
(Cash Book)
M3
$
fZ,
6o
5Z Z
( 9zg ) g C
50,000 600
g *
@ ( 9zg )g C
8
-w 5-1-14 30,000 500
c { .
L1
15-3-14
# g Z |
r
# z
~ E&Nix
20,000 850
g *
@
g ZdJ 1-3-14
8-1-14 10,000
5,000
30,000
gZ ~J 17-3-14
5Z Z 40,000
105,000
$
fZ,
6o
123-251
$
. ZJ
$
fZ,
6o:,$
. ZJ
g
J:Z,
'J
g ZzYZdJ
( 9zg ) g
B
s
10,000 CH-00102
]
S
g ZzYZz ~J
g *
@ ( 9zg ) g C
50,000
ZZ
1-3-14
139
30,000
500
g *
@
17-3-14
10,000
70,000
!Z
80,000
Z &M3
X @*
6,
` Zg0
+Zx+ A~g !*
zg x ~^q
-Z Z &M3
n
LZ\ W} @*
Y H~ D 3V
/
u~g !*
zg `g ~ **
izg
**
izg ] |
# z
zh
+y
gzZM
hw Z &~f Z Z{ Zpn
{y
X $
Yv~ Z
X @*
YH Z~:z
/Z Zc ~g Fg7ggzZVzg Z C1 Z
X D[
7 W( g Zi !*
zg Z ) V V1D 3gzZZ
+Z`
&Zgt
$
fZ,
6o
M3#
|z :]M3
500
( 9zg ) (CR.)^+
i
100,000
30,000
(DR.)M
Pe
,
-S
:M3
g *
@
1-3-2014
15-3-2014
130,000
140
$
fZ,
6o
M3+
h
y~ :]M3
600
( 9zg ) (CR.)^+
i
(DR.)M
Pe
:M3
g *
@
42,000
50,000
50,000
,
-S
1-1-2014
5-1-2014
92,000
$
fZ,
6o
( 9zg ) (CR.)^+
i
100,000
(DR.)M
Pe
100,000
:M3
g *
@
# zL
|
s 2
1-3-2014
ioV xix
100,000
141
$
fZ,
6o
~ E&NixDM3 g Z Z. :]M3
:M3
690
( 9zg )
42,000
(CR.)^+
i
(DR.)M
Pe
g *
@
]
~ E&Nix
42,000
1-3-2014
42,000
$
fZ,
6o
M3]^ :]M3
:M3
850
( 9zg )
5,000
(CR.)^+
i
(DR.)M
Pe
g *
@
5,000
8-1-2014
5,000
: Z ~ ,
mz*
Z Z g\ WXg @*
CY ~z m,
z* c*
gq
-Z *
@Y H+ A Z
# '/
:CB Z ~ m,
z* sfzgqbZX~ m,z* \ WgtDqgq
-ZgzZD
(Sales Invoice)
(Purchase Invoice)
142
g|
# z
g~g Zh
+y
(Payroll Slip)
(Utility Bills)
g{ Z 9
0*
z
X @*
~gzgp Z ~ m,
z* c "
$U*
+ ALZ
yZgzZ *
*Z] Z m,
z*x + Ax lZZ *
@Y Hg , Z ~ m,z*
X gp~V {e
(Sales Invoice)g#
|z
2013 30c
''''''''''':x *
* g *
!zg
eg
g *
@
Sl-001
'''''''''''''''''''''
x*
* g Z+
h
y
'''''''''''''''''''''
g Z+
h
y
'''''''''''''''''''''
c
y8
( 9zg )7
( 9zg ) 7
:e
] Ygq
10,000
1,000
10
V(
25,000
5,000
35,000
15
500
^g
30,000
g
143
9zgg ZDM+
{wz\
(Purchase Invoice)g~g Z+
h
y
2013 30c
''''''''''':x *
* g *
!zg
eg
g *
@
Sl-001
''''''''''''''''''''
x*
* {#
|z
''''''''''''''''''''
{#
|z
''''''''''''''''''''
c
y8
( 9zg ) 7
(9zg)7
:e
] Ygq
10,000
100
a,%
100
40,000
200
200
g6
50,000
500
^g
49,500
g
9zg*
0 g ZDkZ +
{wz\
\
144
(Payroll Slip)
g{Z 9
Y 2013 c { Z,
'{ Z 9
x*
* xi 5
''''''''''''
9zg
] Ygq
15,000
{ Z 9~
C
5,000
tZ y
2,000
] ^
22,000
{ Z 9
] 1?
{Z9
] 1v
] 1
y 8
Zzi
+Z
22,000
{Z 9
145
X
zq
-Z K
M F,
(Codes) VyV
/
uZg + A~g !*
zg
` Zg0
+Z V Zz & gzZg Zh
+y
( |
# z
zh
+y
) 6,g wV T e **
` Zg0
+Z + A LZ \ W
X YYHVy{e
X
rg _ 0
+
ig !*
zg gzZ Yg + A~g !*
zg
:, p ~zg ~g !*
zg Z
P U*
Z
] Zz
yW
] YZy
Z
X , x { q
-ZVy
(Chart Of Accounts)
{g +A~g*
!zg
yW
500
600
650
] W~
670
w x {D
|
# z
Y Z
700
146
]`
ZVzvg D
|
# z
Y Z
710
]^D
|
# z
Y Z
720
v D
|
# z
Y Z
730
] YZy
ZJ
800
] 1}i 5
805
810
gZ
815
y ~
825
{ Z 9}i 5v
830
:,g pD 3~g *
!zg LZ
&Vzg 0 5Z Z
] ^ |
# z
zh
+y
}Ogg Z
',
&p~ i Z0
+Z Z ~ m,
z* KZ
X **
p~V
{e]Z m,z*
s
# zV ZEwEZ6,g~ sfzgq~g V` Zg0
+Z ~
Cc*
V**
izg
:(Cash Book) M3
` Zg0
+Z + A Zz )g fJgzZ\ WX *
@Y HwEZ c ` Zg0
+Z+ Anx M3t
X M
hg a {e{egzZM
h~^tq
-Z
:(Sales Daybook) / *
*izg #
|z
X CYwEZ c ` Zg0
+Z ]+ A Zz)g fJ,
-k0*
&,
-Jq
-Z
CY `g~ **
izg]|
# z
6,X *
@Y H ` Zg0
+Z |
# z
6,
g J Zx ~^kZ
D 33ZzY Z ` Zg0
+Z Y Z ZEW:Zz V ~T CY g [q
-Z bZX
147
X *
@YH~
:(Purchase Daybook) / *
*izg ~g Z+
h
y
Y Z ~h
+y
` Zg0
+Z Y Z Zz Y :Zz bZX *
@Y H ` Zg0
+Z ~g Zh
+y
6,g J Zx ~^kZ
X *
@YH~D 33Zz
X@*
Y[ ` Zg0
+Z+AZX @*
6,
~zggzZ]D 3
X **
v~Zg&M3&.
$ Zq
-Z{e] ~~V**
izg\ W
gzZ Z Z.
x LZ6,g~g \ W kZX BM3q
-Z nV gzZi],
a Zx LZ
X Vx] ~}g !*
x g3Zz.
X } Z
] 6,
# z
|
: Zizg BM3{eq
-Z0 |
# z
KZ
X , ` Zg0
+Z: Zizg~M3]~~V**
izg
X B: *
*w@*
7,
Y V**
izg] `g~V 3
}Fg7g Z\ W kZ X M
hg
z V3x LZ \W~ y
W
X M
hq{)zzs@g
148
*
@X]*
* v( ,S )M3 g
149
*
@X]*
* v( ,S )M3 g
-Z ay
q
,gzZ yW,x g !*
zg B !*
~gzt c X yvg !*
zg
r Zu ~ga9zg {Za zz}i 5c*
V!KZ ~g 0*
(ZX YH `g~D 3
X Y
z ` Zg0
gzZW~g !*
zg
Z ` Zg0
+Z[ [X g c*
g| (,( ) ~kZ HgzZ w H kZ YCt
X YzZ c*
Y0*
16,g ZzYcwEZ Z0
+{c*
CZ f L Z
?Y3gg Z ,
'gzZ *
c ,S
k^t? e eg kg
wS6,
Cg Zzc*
g Zz: Zizgg!*
zg \W <t
-1
X e ,
-S6,
C: ZizgZ
@*
5Z Z g c*
@*
wzg: Zizgg!*
zg
gzZ[ g ZzY Z ZgzZ ZzY wzyZgzy}g7 [ g6,i Wy,
-S
-2
,( ^ WS ) =yW,( yZS )
: sfzgq {X YYHwEZc,
-SZzV
150
-3
-S
,
( a
y, )^ WS
( yW, )yZS
Rs.
^ WS
Rs.
SZZ
Rs.
!Z
Rs.
yZS
Rs.
I
T
Rs.
I
T
:1wz
:Zzgg ~g !*
zg sfzgq6,y Vzq
-Z ( yg !*
zg )Y 2014~gJ
9zg 5,000
g6,
i Wy
9zg 8,000
y}g7
9zg 1000
} }h
+y
9zg 500
tZ{ Z Z
9zg 1,000
9zg 10,500
g6,
x !Zy
X <g ,
-Sc*
M36,
C: Zizg ] !*
`g
151
:1wz&[Z
-S
,
g
# z
s
g *
@
( a
y, )
1000
tZ
1000
10,500
!Z
13,000
I
T
g *
@
( yW, )
~g Zh
+y
1-1-2014
500
# z
s
5000
8000
13,000
10,500
ZZ 1-1-2014
SD
I
T
ZZ 2-1-2014
:#
szwV*
!`g
X , `gsN Z,
-S Z @*
Wg !*
zg S~TZzgg x
-1
X , `gsN !*
,
-S Z *
@YC
!*
g !*
zg S~TZzgg x
-2
c* ZZ kZ X , `g 6,g xW yZ S L L ( y W S ) g ZZ
-3
X @*
Y**
Y6,
g( g W ) Balance Brought Forward
y Z e eP c*
!Z kZ @*
Y H `g 6,g Zzgg ~y
W}g7 S L L
X *
@Y**
Y6,
g( g ZzY `g ~y
W )
152
-4
S L
L tkZ ( e **
',
Z',
t 6)',
Z',T
I ^ WS L gLzZT
I yZS L LZ
#
-5
X ,
-
**
',
Z',gz @*
Y 16,i W y Z
yWS L LgzZ *
@Y 16,x !Z y y WS L L
-6
Xe
,
-Sgz
rg7eg kg ~ ZZC
g !*
zg
/ZX n
pg7eg kg ~ ZZg !*
zg
X Yc*
[ [ S @*
e**
wEZ g
: g ,
-S
5Z Z+SZZ DS !Z
=yZS
X 0*
wzV
g {zgzZ5Z ZV
gzZSw6,
Zg fx S y ZS L L
: M
h3 bkZkZ
g V
+,gVzg Z n
+S
= yZS
c*
g V
D,gVzg Zn
DyZS
=S
:2wz
S=g f @*
Z q c ~g Zh
+y
y Zgzy}g7X 9zg 5,000ZZ~!*
S
X ( 7wzgg Z n
)
?< Sy}g7
:2wz&]*
!Z
:< wEZ g ,
-S
!Z+^ WS
7,000 +6,000
=y ZS+ZZ
=
+5,000
8000
153
Z {zkZgzZ Y 4Z~,
-S gt [ZX 9zg 8,000S @*
Ct({ q
-Z
X Yc*
`g ~eg kg
:3wz
X9zg 20,000~,
-S
HHi Wx Z
#
zyJ~g:4Zg
:ZzyZgzy}g7Zzgg {y n
6,
9zg 2000
9zg 10,000
9zg 30,000
,g Vzg Zn
tu ay
S6,
x !Zy
X < SyJ
:3wz&]*
!Z
:Dy ZSDwEZg ,
-S
5Z ZS+SZZ DS !Z =yZS
20,000
X M
h S L L *
@Y',
Z',
9zg 20,000 y ZS L
L Y[ Z
g V
D,gVzg Z n
DyZS=S
18,000
= 0 - 2,000 - 20,000=S
X Y~ `g~ ,
-S L L gt[ ZX9zg 18,000 S L
L @*
C(t
154
-S
,
ay
,
Transaction
( Zzgg )
yW,
Transaction
# z
s
g @*
g yZgzy S,
6x !Zy
( Zzgg )
# z
s
g @*
S,
6i Wy
5,000
35,000
20,000
10,000
45,000
35,000
15,000
40,000
45,000
|$
+
155
5,000
50,000
40,000
] Z
20,000
50,000
50,000
10,000
65,000
50,000
:]Z
?WizgC
~!*
SgX
-1
?Wy Zgz}g7gX
-2
?;g}}vg e
@*
F,Z Zg7n
kZ {zH
-3
:] *
!Z
-1
20,000
20,000
10,000
|$
+
15,000
] Z
20,000
25,000
110,000
Sg Zz
-2
X @*
F,
Z Zg7c q
kZV;
-3
156
:( g:: *
c )wV
gzZ @*
C
jp!*
S{zX @*
k
,
^ g ~ 7,~ !*
S6,x !Zy ~g !*
zg C
~!*
S{z Z
#
z kZC
] t ZX @*
W 6,y B Z C
gzZ *
@YB y Zizg
: ~ y Z @* 7
-N*
B VFx t {z X @*
^6,q
-Z kZ {z m
*
*Z] bkZ c*
C Z QX
rg VYFgzZ ] x t {z : !*
ZXn
} svg eyq
-ZX wzN Zg7 kZ6,g !*
zg kZ Z ] !*
hZ
5_e ~
g Z~g 3Zj~BgzZ g}g m,
F
vkZ c*
C}kZX c*
W6,y
/Z6,
oZstp
X { c*
i9zg 100,000g Zzv
x7 !*
ZX
rgZnkZg !*
zg g ekZY Le **
VZ {Z
+
kZ
tX kZ c F,Z Zg76,
kZ **
"
$U*
}kZ c*
p c F,
Z Zg7 6,
kZ
1<kZgzZ
H yBLZ gzZ!*
SX yx
Zdb { c*
ig !*
zg c*
~ga ~
Cpg,
-Sc*
M3 B ~ + Yt ~ [ !*
kZ
iZ X ay
XgzZ W g X~g !*
zg Yy Y 7 ~g 0*
q
-Z kZX **
i Z Z
: e~g !*
zg
X}egkgj9gzZ!*
gZzay
gzZWyZgzygzZ}g,
-S
Z [ kZgzZ [ S !Z LZgzZ}eg kg
wzSBB&Vzq
X}
oWt
/ZX}: i ZB( S ) g
X @*
"
$U*
yzz@~VZzVZzgs F,
ZgzZ @*
o~g !*
zg q
-Z **
(Z
157
? ~}+
Zg *
!zg H
*
@Ct`yi Z yvz
158
*
@Ct`yi Z yvz? ~}+
Zg *
!zg H
\ W ~gzc VD{ i Z0
+Z p\ WgzZD YG ay
b c o~g !*
zg
$z
q c }g7 dy
LZ\W e X g {zX V { c*
i dy
{z D b
n gzZ}g7] YZy
ZgzZM
h}g7] YZy
Z\ W \ W ZXY Z c*
M
h}Kyyi Z yvz\W[Z ] Z}g yZX $z
q
V.
}g7 ]YZy
Z LZ \ W ,\ W$z
q ~ + Yt \Wtt
ykZ $z
Z
# X D',
Z',!*
]YZy
Zz $z
6,T`{z` yi Z y vz X
XN \ W { c*
iykZ $z
Z
# gzZ yv\ W
:{kZ
*
*7yyi Z yvz
*
*sg g] YZy
Zo)gzZo
**
C0wEZ~g !*
zg \ WkZ
7~gztX Dh
+y
y ZVN U*
Zg0
+Zg !*
zg gzZ
HZh
+y
~y ZX @*
Y] YZy
Zo)] YZy
ZbkZ n kZ 7~]YZy
Zy Z ~$z
gzZ
X
{)z] YZy
Z OZ .
y 8gZ .
t Z
gzZpg~ y w { c*
i } C Zz ~p~ y Z ~p~ $z
gzZg ZzZa ~ X {z ]YZy
Zo
*
* Z Z 7\Wc w { c*
i ZgzZ,h
+y
\ Ww { c*
i AY W{ c*
i
w &
$z
gzZ ~g ZzZa ] YZy
Z\ W
z kZ Dg~/~g !*
]YZy
Z \ W
z T
X M
h~/4] YZy
Z\ W D~}g !*
bzg] YZy
ZnZ ~p~g Zl
gzZ]YZy
ZZz X ]YZy
ZZz gzZZ !*
} CY wEZ]q Z gzZ {z]q Z !*
zgq
gzZ
{)z ]`
Z Vzgz'
w x { ~ T *
@Y HwEZ a ] YZy
Z n q
-Z ] Yy
Zo
X CZz~pB~p~$z
gzZg ZzZa 6,
gx ~] YZy
ZZz
#
%g z'
w x {~ yZX @*
7mB Y Z c*
x X ]YZy
Zo) c*
] YZy
ZZ !*
X
{)z
:`yi Z yvz
u{z $z
`yi Z ]YZy
ZzWX @*
Y WZ
# @*
Z { c*
i
zkZt] YZy
Z
kZX D',
Z',] YZy
Zz W6,ukZgzZ @*
yv:gzZ :6,ukZgzZ f
e w] YZy
Z}g 6,T
X *
@YHy ~sfzgqiy Wq
-Za% y
X @*
wEZ g sfzgqa% yyvz
X {)@]YZy
Zo)=`yi Z ]YZy
ZzW
Z CY {g g u (Variable Expenses) ]YZy
Z o (Sales) $z
(Fixed
] YZy
Zo gt x s { *
@Y {) c*
Contribution
X @*
Contribute s gzZ Z Z]YZy
Zo)}g7Expenses)
]YZ
yZo)
{)
]YZy
ZoD $z
30,000=30,000D 60,000
{)
`yi Z ]YZy
ZzW
{)
{)
$z
0.5
=
40,000
30,000/60,000
20,000
DDDDDDDD
0.5
X yv Z~]ggzZ {z~]g $z
{ c*
i9zg 40,000
:*
c u
g !*
zg bkZgzZ { c*
i yyi Z ] YZy
Zz W$z
{ CCt {zt
:isfzgq% uX pHv yv
$z
yi Z ] YZy
ZzWD $z
Z
100<DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD
c*
u
$z
Z
X s ug !*
zg c*
[Z
161
9zg 60,000$z
Z
9zg 40,000
$z
yi Z ]YZy
ZzW
40,000D 60,000
33 %
100<DDDDDDDDDDDDDDDDDDDDDD
60,000
{ c*
i At X { H yv~g !*
zg @*
Ct \ Wt X 33 % ug !*
zg c*
yvc*
C { c*
i 33 % ~ $z
c*
/Z ._wVkZX { y v Z
X Y
gz~ Contribution c*
{)Z~u $z
e g~f ] !*
\ W
~ ]YZy
Zo)~ ]gZ )~u $z
]zZ BB kZpZ
X e xg DtyxggzZ $z
]YZy
Z ~gztn kZ YZ
?,] YZ
yZo)gzZo
:D YG wEZ jzsfzgqc ] YZy
Zo)gzZo
:{ ,
^Y]YZ
yZ (1
gzZy DgyZgzZDo) ygzZo]YZy
Z yM
h` t { ^
,Y ] YZy
Z\ W
~p~ kZX CgHc wq
-Z
c*
tZ#
%6,gwVX *
@Y^ bzg
{ c*
i c*
BZ c*
~g ZzZatDwEZ~~g ZzZa gz'
gzZw x { bkZX CW
X ay
gzZy W*
*~zg~]YZy
Zo)c*
] YZy
ZjkZX ]YZy
Z Zz
:{,
^ Y]*
* Dg] YZ
yZ (ii
yZ { ^
,Y]**
Dg]YZy
Z~]gkZV] ~}g !*
] YZy
Z
zT
/~}g !*
] **
Dg] YZy
Z y Z~ w6,
CkZgzZ YY H~ ]YZy
Zo)gzZo
X $
Y~
162
?7 *
c ~g *
!zg
m,
z* yvz
163
?7 *
c ~g *
!zg
m,
z* yvz
Z !*
g !*
zg
;gwg !*
zg g c] YZy
Z CZ f LZ {z} Y~g 0*
q
-Z xi c F,
g !*
zg
e **
Z~ ]YZy
Z LZ e g }i 5 Z g !*
zg
/Z bZXn
Z', Z j
-Z x i 5*q
q
-Z e **
Dt Z,i Z {zX 7c*
Y3%ZkZg !*
zg kZ H e **
x Z
X
) !*
Z~g !*
zg #
}
.c*
/
u5
X ~pg[ [ yvz g !*
zg (Profit & Loss Statement) m,
z* y vz
KZ c*
n ~g !*
zg c g !*
zg LZokZ {z @*
Z oH YyY ~g !*
zg kZ
gzZ ;g yv H~g !*
zg ~ + Yt m,
z*t Xn w g !*
zg n ] c*
gz CZ f
X9V!KZ {z Cg Z g !*
zg
:sfzgq
$
Y~ ] ~
C&m,
z* yvzg !*
zg
X CYqD 3|
# z
'( ) ~g !*
zg
'Y Z
X Cx D 3] YZy
Z'] YZy
Z
X *
@YHg jsfzgqog !*
zg
q Y Z
# z
|
] YZy
Z
oZ
/6,g !*
zg g !*
zg @*
C
n
/ZgzZ e gz}C
i Z m,
z* yvgzZ
Xg mY tgzZg C zkZ @*
} ~g !*
zg {g !*
zgzz o eZXgo
~g !*
zg (ZX Yc*
4] 5~g !*
zg e **
tgzZ e Zd7g Z ;gy v
/Z
164
X YYHJ (,
# z
|
&~c*
~] YZy
Z
: @*
Zz V Vsfzgqm,
z* yvz
:1wz
X V3ZZ] !*
zgq
eg kg
eg kg
~ZJ
M3w
w ZZ
110,000
~Z 31
M3w
w !Z
112,000
~Z 31DJ
D 3]YZy
ZgzZ ~g Zh
+y
~g Zh
+y
50,000
g *
@
X N [ Vc~ZY Z :]*
c Z@
:1wz&]*
!Z
Y Z = w !Z D c|
# z
Y Z = ~g Zh
+y
+ w ZZ
48,000
= 112,000
160,000
= 50,000 + 110,000
X9zg 48,000c~Z { 7Y Z :
165
:2wz
X V ;z] !*
zgqGg eg kg H
9zg 350,000
# z
|
ag
9zg 20,000
# z
|
g J Z ag
9zg 5,000
# z
|
Zz:Zz ag
x !Z~gz
M3|
# z
M3u 6
9zg 100,000
9zg 20,000
tZ
9zg 30,000
Z 9
9zg 3,000
9zg 15,000
%
J
7 - .
9zg 30,000
^gZR,
9zg 5,000
6,
9zg 50,000
g
X ,g )yvgzZ oag ] ~6,
zZ
:2wz&[Z
:
9zg
9zg
9zg
370,000
166
350,000
# z
|
20,000
# z
|
g J Z
# z
|
ZE:Zz
5,000
# z
|
365,000
:Y Z
9zg
9zg
9zg
200,000
100,000
w ZZ
~g Zh
+y
300,000
Y ZI c|
# z
100,000
w !Zt
200,000
Y Z
165,000
o
:] YZy
Z
20,000
tZ
30,000
Z 9
18,000
%
J
7 - .
30,000
^gZR,
3,000
5,000
6,
106,000
] YZy
Z
59,000
oZ&o
50,000
9zg 9,000
o{q
H
4)\
5
G
:( g *
!zg z)wVi
167
H
4)\
5
G
`g !*
zg } CZkZ c*
C kZX WykZti Z
kZyq
-ZX Cg !*
zg z
X c*
oHkZ HwZzkZX o ] )~
sfzgqkZX ng !*
zg LZ {zXg,qF{z6,TVZ Z~(,Vzz
:K
X Hi Wg !*
zg LZkZ~gJ
-1
-2
XN Wx]gz
1 @*
g6,
yg9zg25,000kZh
+y
w9zg30,000
-3
-4
X :~g !*
zg gkZ {zkZX ~ {Z 99zg 15,000pkZ
-5
X ,h
+y
-6
X z9zg 85,000kZV
-7
-8
{z c*
o H kZ Hc*
g ti
Z
# p ;g^ YZ g !*
zg kZ Cwz
ay
gX wz gXN 3tgzZ, g m,
z* y vz : g !*
zg kZ\ WX 0*
}: [ Z
: [ Z]ZsfzgqX Zyvc*
oHgzZ
?[ xg !*
zg yZgzwH
-1
-2
168
)yvgzZ o
H4)\
g*
!zg 5G z
c 31DD~gJ
# z
|
75,000
30,000
36,000
w ZZ
~g Zh
+y
66,000
Y Z
20,000
w !Z :t
46,000
7Y Z
29,000
o
tZ
9600
{Z9
15,000
4,400
yv&o
4,400
oZ
?[ xg !*
zg wH
-1
X Z~g !*
zg wV;
? e$g~g !*
zg zH
X Y| (,
BuZg !*
zg X e*
*g6,
% kZX 7 oY 7
169
-2
?9zg~B;
m,
z*& {
wz g
170
m,
z*& {
wz g ?9zg~B;
gg !*
zg ~
zq
-Z
/Z X ~gzD
wz g c 4gzZ qzg !*
zg
7xg c ]YZy
Z{%izg Z @*
ykZ yi Z VZ Z kZs: n: nz
+4c `g !*
zg T @*
0
+
K] c*
gz gcg !*
zg {
wz gX C
X e **
Yy W
C]gz+ Yt7ZX D Y>%tKo g ZzW~g !*
zg ~g 0*
X Cog !*
zg g {zY{g k0*
}g 5Z ZY ZgzZ] YZy
Zx Z
#
~W{z @*
g ~g !*
zg q
-ZgzZ @*
V=p~g !*
zg m,z* c*
{
wz g
q
}nD
+ v wgkZgzZn|
# VO g XnwEZ gx
X s e~g Zh
+y
w c*
n
pg16,
] YZy
ZZg egzzZ
~gzc ~g !*
zg iZ O Y"
$U*
yzz@~ Vh Zg !*
zg t { c*
m,
z* kZ
Xqg6,tgzZg kZ
~g !*
zg q
-Z X e *
* qz ( yWS ) g { Dg m,
z* c*
{
wz g
c*
g X 0*
16,] YZy
Z Zz Y G ~ g gzZ}Z ~ Zg f g e
gzZ ~ VZ Z Zz Y ~ gkZ X Zc6,g iyZgzZ}0
+
K Zg f Zz C c*
i
XnZ~g Zzq
171
: sf `g:%m{ ( jS )
wz g
XXXX
XXXX
# z
|
XXXX
z gV
XXXX
W~uz
XXXX
,g
XXXX
g ZzW
XXXX
5Z Zi],
a
XXXX
] YZy
Z ~&] YZy
Z{%izg
XXXX
~g Zh
+y
Vzg ZizZ ~g Zh
+y
8
-
XXXX
og
XXXX
V Z Z ~uz
XXXX
g ZzY
XXXX
XXXX
5Z Z {g !*
z c*
n
XXXX
gZ
:epg *
c ] Z
kZ **
1yZgzZ *
*0
+
K] Zz Za b) m,z*
wz g
X VZz{z
X D$Jwzgg !*
zg D 3 G A
$% ygzZiZ
172
:1wz
# z
|
yZgz X 9zg 5,000 s~ !*
S k0* y Kg q
-Z ~ qz
w gzZ G Z Z 9zg 25,000 Vzg Z n
X 9zg 5,000 |
# z
6,g J Z gzZ 9zg 20,000
]YZy
Z yZgz}g7 X
Hc*
[
9zg 5,000 {z kZ X 6,9zg 12,500 ~g Zh
+y
X9zg 20,000
X <g m,
z*
wz g}g7
m,
z*
wz g
c
,
' Z m
~Z y
# s,
6Z ag ~gz ~g
# z
|
5Z Z6,
$ Z
.
g ZEW~uz
,g
g ZEW
~g Zh
+y
w
] YZy
Z
g ZizZ
g ZEY
yvc*
5ZZ{g!*
zc*
n
g
173
:1wz&[Z
9zg 5,000
'~qz
9zg 20,000
# z
|
9zg 25,000
g {wzV
DDDDDDDDD
W~uz
9zg 45,000
,g
9zg 50,000
W~g !*
zg g
9zg 12,500
5Z Zi],
a
9zg 20,000
] YZy
Z ( |6,
W ) {%izg
DDDDDDDDD
~g Zh
+y
g ZizZ ~g Zh
+y
8
-
DDDDDDDDD
og
DDDDDDDDD
5Z ZS~uz
9zg 32,5000
C
!*
g !*
zg g
9zg 17,500
6,
W'
y
9zg 5,000
5Z Z {g !*
z c*
n
9zg 22,500
:( kzu^gZ,
RZ)wVi
kZ c h
+y
kZX ~h
+y
Xn YHi Wg !*
zg @*
ng9zg
YE
54$&gZg e ~ v]g t
T ` Z q
-Z kZ BX 1xi 56,9 zg 15,000 6,g G
K Z
C F,
gi]g Ziz cgz W} i 5ZX ~ 6,t Z6,9 zg 10,000 N*
gq
-Z~
G Z Z9 zg 30,000 C
ZX c*
sz^6,g Z } @kZX 5 {@ w 0*
s
X Y
:sfzgq 3g M3] YZy
Z}uz kZ
: 9zg 30,000
%gzZwz
: 9zg 30,000
Fg 0*
gzZzu
{g !*
z~g !*
zg Le{z 6X c*
W7~B;kZpp Z Z6,x !ZweR,
mkZ
X wEZ gXkZ ; g c*
Zp~ 7,
*
*wEZ c ~g !*
zg LZ~g KZkZyZgz
kZ e ~ ]g g X~y
WwX <g {
wz gw
~y
Ww,v0*
( ') ~g ZKZ {z .
kZZHc t<g { V g e ZX <
Xn w$
+
175
kzu^gZ,
RZ
{jS
wV Zv*
0
9zg
9zg
)jS
w a
9zg
9zg
w Z
9zg
w Zuz
9zg
9zg
9zg
w
9zg
9zg
1,650,000
1,050,000
450,000
150,000
100,000
gZZ
1,300,000
1,300,000
1,300,000
1,300,000
1,000,000
,g g
2,950,000
2,350,000
1,750,000
1,450,000
1,100,000
I
T
118,000
2,832,000
Z 9
40,000
40,000
40,000
40,000
40,000
12,000
12,000
12,000
12,000
12,000
30,000
30,000
30,000
30,000
30,000
wz
36,000
36,000
36,000
36,000
36,000
%
#
118,000
2,232,000
118,000
118,000
I
T
1,332,000
982,000
g !Z
118,000
1,632,000
tZ
250,000
250,000
(5ZZ{g!*
z)
1,082,000
732,000
g !Z
0*
X A Zt ~g !*
zg S{ c*
i 9zg 732,000
/ZX e **
S9zg 732,000 ~g !*
zg
9zg 30,000z c x ~ wzZ {zkZXV~g !*
zg 9zg 2,832,000 w
gty ZgzZ Hx #
gzZ Hx gzZ H (Z g !*
zg ~ VzXN YG Z Z ( q
-Zq
-Z )
X e$
+'{zZ
# V9zg 2,892,000k0*
ZX Z Z
:kzu^gZ,
RZ&w
X ,g {
wz gVb DwEZ] !*
zgq
kZ } c `g !*
zg LZZ 7
/Z ?n Wx ~Vb gZk0*
g !*
zg H
X M
hm,
?\ W i}uz y{z
176
:kzu^gZ,
RZ&]*
!Z
kzu^gZ,
RZ
jS
g*
!zg Vb
VZv0* a
Zuz
100,000
200,000
200,000 200,000
200,000
200,000
200,000 100,000
150,000 150,000
150,000
50,000
150,000
150,000
50,000
50,000
50,000
150,000
150,000
50,000
50,000
50,000
ZZ
yW
I
T
100,000 100,000
] YZy
Z
!Z
(5ZZ{g!*
z)2
S !Z
@*
3g z ZZt {t X 7S Z c `~ Vb k0*
g !*
zg @*
Ct jSZz6,
zZ
6,Y T Zzz : V Z Z6,
z
t X @*
{g
Zs gy ZgzVg egzZ
X 4
z{ c*
igzZ~ Z Z QgzZ 4
z~Zg #
wz gzzkZ Z 7,b n
g !*
zg LZZX Z 7,**
~g !*
zg ~g CZ f KZZ @*
CXt
X g Wg~ {
I
4&V !*
F
sfzgq{zgzZ CY EjG
yZkZ
8g { jS qg !*
zg Z
/Z
:Y
g !*
zg W g s#
gzZn ^{z @*
Y~g !*
zg g { c*
i { c*
i
177
X g c
tk0*
kZ lpQ {zX Lg ~
q 9
g !*
zg {z @*
Zz 5Z Z z ~ Zzi
+Z #
t ~}@ kZ
Xn `]5
@* Y n Zg egzzZgzZ YY J {z {@ kZgzZ { jSt
XniXg{z WV Z Z
) g @*
Y~ wEZ {
wz g kZ {z c ~
J
Xn YX(
Hc*
6,
zZ
178
L D *
c H *
c Hg *
!zg
179
L D *
c H *
c Hg *
!zg
V g ~ + Yt m,
z*t X @*
B
L y
q g !*
zg 6,
z m{q
-Z
m,
z*tX C0
+
K] ZzgzZVc*
g Z)f P U*
Zg !*
zg m,
z*t ? ;g Y H bwEZ kZgzZ W
`g Vc*
g Z)f s~uz D Y G y P U*
Z sq
-Z~ T CY ~ ^&wz]
.q
-Z
~
C Dg
L X e **
Aq
-Z T
I yZ1 CY ~ ] Zs ZZ Vz X CY
X @*
YH `g jm{q
-Z7ZgzZ *
@YH Z] ~gz~V 3
X c*
ZZ~kZ ~g !*
zg g ~+ Yt~g 0*
m,
z*t
(Current
V NU*
Z {y ZX M
hY G sp~ gg 7 u 6gzZ g Vzg Z
J g
X *
@Yc*
x **
Assets)
(Fixed
E
P U*
Z HhyZ X YY H7sp G W,Z6,g !*
zg %~ g6,gx Vzg ZizZgzZ 8
-
X Assets)
)f {yZX M
h&
+Ze6,L g 3Zz g KZ ~6,Zg egzzZJgzZ (Creditor) { Zpn
g Z
X *
@Y (Current Liabilities) V c*
:D Yn V3~
CsfzgqnV-g Z)f ~g !*
zg gzZVN U*
Z { c*
ig z ZZ
Y Z
m,
z*
( S ) g
( M3 g),
-S
Zuz ,
-S
g Z
eg kg Vzg Z
u 6c*
w
eg kg w
HH qz *
*peg kgZ
#
HZh
+y
yZgz kZ :g ZizZ
180
D 3]YZy
ZgzZ ~g Zh
+y
'g q
D 3]YZy
ZgzZ ~g Zh
+y
D 3
] Y
kZ Z
# g !*
zg 6,g 9 s c*
}h
+y
HH qzt Z
# X @*
Y c*
g !*
zg tu gT
IVg q c*
g ZizZ u 6 gtu
X ZqztZ
#
X 7g !*
zg T
oT
Io{q
: 7D0yZ
/Z
o{qgzZtu=P U*
Z DVc*
g Z)f ~uz
] Yo{q=P U*
Z DtuDVc*
g Z)f ~uz
X 9zg 100,000~.
$ ZJkZgzZ @*
i Wg !*
zg LZY 2014~gJ
(a
Cqz 1-1-2014L
g *
!zg
V*
c g Z)f (Liabilities)
P*
U Z (Assets)
tu
9zg 100,000 J
9zg 100,000
DDDDDDDDDD
9zg 100,000
DDDDDDDDDD
I
T
9zg 100,000
DDDDDDDDDD
I
T
DDDDDDDDDD
X D Y Z e~.
$ ZJ g J Zg !*
zg 9zg 100,000h
+'
J~g2
181
(b
2-1-2014L
g *
!zg
V*
c g Z)f (Liabilities)
P*
U Z (Assets)
9zg 100,000
tu
9zg 200,000 J
9zg 100,000
DDDDDDDDDD
9zg 200,000
DDDDDDDDDD
I
T
9zg 200,000
DDDDDDDDDD
I
T
DDDDDDDDDD
+y
h
y 9zg 120,000~g3
X @*
+y
h
g ZizZ9zg 60,000gzZ @*
(c
3-1-2014L
g *
!zg
V*
c g Z)f (Liabilities)
P*
U Z (Assets)
9zg 100,000
tu
9zg 20,000 J
9zg 100,000
DDDDDDDDDD
9zg 200,000
9zg 60,000
g ZizZ
9zg 120,000
u6
DDDDDDDDDD
I
T
9zg 200,000
DDDDDDDDDD
I
T
DDDDDDDDDD
wEZ c ] YZy
Z {%izgg !*
zg @*
8Zd ~ .
$ ZJ9zg 10,000 ~g4
(d
X n
182
4-1-2014L
g *
!zg
V*
c g Z)f (Liabilities)
9zg 100,000
tu
9zg 100,000
P*
U Z (Assets)
9zg 10,000
9zg 10,000 J
DDDDDDDDDD
9zg 200,000
9zg 60,000
g ZizZ
9zg 120,000
u6
DDDDDDDDDD
I
T
9zg 200,000
DDDDDDDDDD
I
T
DDDDDDDDDD
X @*
+y
h
+'
h
w 9zg 20,0006,
n
],
a~g5
5-1-2014L
g *
!zg
V*
c g Z)f (Liabilities)
9zg 100,000
tu
9zg 100,000
9zg 20,000
ii
+
P*
U Z (Assets)
9zg 10,000
9zg 10,000 J
DDDDDDDDDD
9zg 220,000
9zg 60,000
g ZizZ
9zg 140,000
u6
DDDDDDDDDD
I
T
9zg 220,000
DDDDDDDDDD
DDDDDDDDDD
183
I
T
(e
(f
X
8g J Z9zg 30,000
6-1-2014L
g *
!zg
V*
c g Z)f (Liabilities)
P*
U Z (Assets)
9zg 100,000
tu
9zg 100,000
9zg 30,000 g Z
9zg 20,000
ii
+
9zg 10,000 J
9zg 20,000
o{q
9zg 60,000
g ZizZ
DDDDDDDDDD
I
T
9zg 240,000
DDDDDDDDDD
I
T
DDDDDDDDDD
[ [t {z X @*
Zdc wEZ CZ f LZ9zg 2,000 gzZ {Z 99zg 6,000 ~g7
(g
7-1-2014L
g *
!zg
V*
c g Z)f (Liabilities)
P*
U Z (Assets)
9zg 100,000
tu
9zg 100,000
9zg 30,000 g Z
9zg 20,000
ii
+
9zg 10,000 J
9zg 32,000
184
9zg 10,000
o{q
DDDDDDDDDD
9zg 230,000
9zg 58,000
g ZizZ
9zg 100,000
u6
DDDDDDDDDD
I
T
9zg 230,000
DDDDDDDDDD
I
T
DDDDDDDDDD
:1wz
25,000 X
HZh
+y
Jw 9zg 100,000nT
HH q zZg !*
zg 1q
-Z
X ,g
L g !*
zg kZX 1
J9zg 75,000gzZG wEZ YKZ9zg
:1wz&]*
!Z
Y 2014~gzJ
V*
c g Z)f (Liabilities)
9zg 25,000
tu
9zg 75,000
P*
U Z (Assets)
9zg 100,000
DDDDDDDDDD
9zg 100,000
w 1
DDDDDDDDDD
I
T
9zg 100,000
DDDDDDDDDD
DDDDDDDDDD
185
I
T
:2wz
!
9zg 25,000
tu
9zg 300,000
w 1
9zg 30,000
$ ZJ
.
9zg 5,000
nzHsi],
a
9zg 400,000
u6
9zg 300,000
7 ~h
9zg 500,000
]g q
Z
# c*
~g !*
zg {g !*
z wC
z VxogzZ ~g !*
zg 9zg 600,000 ~ Z c*
w kZ
X ,g
L F
F6,] ~ !*
zgq
;g^g !*
zg
Y 2013c 31
V*
c g Z)f (Liabilities)
P*
U Z (Assets)
9zg 600,000
tu
9zg 500,000
'g q
9zg 350,000
o{q
9zg 300,000
~h
9zg 300,000
9zg 400,000
u6
9zg 5,000
i],
a
9zg 30,000
9zg 25,000
DDDDDDDDDD
9zg 1,255,000
DDDDDDDDDD
I
T
9zg 1,255,000
DDDDDDDDDD
DDDDDDDDDD
186
I
T
ugzZ Vc*
g Z)f T
I P U*
ZT
IX CY q[ [ g z ZZ g o{q
X,t VN U*
ZT
IV- g Z)fT
Ic q g o{q @*
XV',Z',
:3wz
]g q Bg kZX 1
9zg 450,000YyB- WZk
,
izc qzg !*
zg w
g !*
gzZ Zh
+y
o
9zg 50,000 X Zh
+y
u 6 9zg 125,000 QX 9zg 225,000 gzZ y
X ~ Zz ~.
$ Z.
$
X } 3 b
L g !*
zg ~g Zh
+y
~6,
zZ
:3L
&[Z
Y 2014ag 31
V*
c g Z)f (Liabilities)
9zg 450,000
9zg
P*
U Z (Assets)
9zg 225,000
]g q
o{q
9zg 50,000
9zg 125,000
u6
9zg 50,000
DDDDDDDDDD
9zg 450,000
DDDDDDDDDD
I
T
9zg 450,000
DDDDDDDDDD
DDDDDDDDDD
187
I
T
:4wz
L J
-x !Zwcg !*
zg LZ`
@*
-Z
q
:W~z
zsfzgqA
$%
zn
Zz
9zg 400,000
9zg 50,000
( g~ )!*
S
9zg 40,000
( { Zpn
)ii
+
9zg 150,000
w &u 6
9zg 200,000
]g q
9zg 10,000
$ ZJ
.
9zg 300,000
9zg 300,000
~h
9zg 30,000
(T
I )g Zn
gX
HH7peg kg o{qB^ tX ,g
L `
@*
z!*
zgq
X e**
gz[ [
:4L
&[Z
sfzgq gt X e **
g o {g !*
zg !*
zg kZc
L `
@*
kZ
: $
Y=g f] Zz)
Assets = Liabilities
P U*
Z=Vc*
g Z)f ~g !*
zg
188
Y 2014~g31
V*
c g Z)f (Liabilities)
P*
U Z (Assets)
tu
9zg 200,000
'g q
o{q
9zg 300,000
~h
9zg 400,000
9zg 150,000
u6
9zg 24,000
ii
+
9zg 30,000
g Z
9zg 10,000
$ ZJ
.
9zg 50,000
9zg 300,000
9zg
DDDDDDDDDD
9zg 724,000
DDDDDDDDDD
I
T
9zg 724,000
DDDDDDDDDD
I
T
DDDDDDDDDD
: YF
F6,
g z ZZsfzgq[ [ o{q
P U*
Z
V c*
g Z)f
9zg 740,000
ey,
)D~/g *
!zg
190
ey,
)D~/g *
!zg
cq
Z6,
LZ{zgzZ **
`)
,
CZ7ZtqZpg !*
zgkZ
:VDZ
[Z VZ~
C&yZ ,g y)
,
LZ{z ~gztZ4Z~Vzg Z ZC1
?M
hg !*
zg t H
?M
h|
# z
Z H
?M
hokZ H
/
"
H5G
7Z ~+ YtVzZpg !*
zg 7 Z~S -E
q
-Zy)
,
~p Z
q zZ jo Z Z6,HgzZ e ~g tuXn Z6,
]gzbzn
~ V0*
6,g~
Cy )
,X YY HwEZ c g yZ g z6,ZEY c*
~ sfX Y 1g
: *
@YH
]
.A
] Z6,{iX
.B
_Lg
.C
Zg fwtugzZ
Z6,
( o
.D
.E
: sfzgq,q
-ZC
:]
.A
V Zz qzg !*
zg X {)zx Za g @*
x **
} ] 0LZ Z
Z ~g !*
zg ~{ kZ
"x gzZ
M F,
Sg (X e Y Z
g c ] +ZF
F6,: LZ
191
X e Y} o Z ~(,
0
( 4@*
1 g z6
,
)
,
c Zj )
:] Z,
6{ iX
.B
:} 0 ]c*
gz~
C Z6,
{ iXzt
x Z
/z6,
~g ZzZa gzZ]
e Z6,
y zi v&m,
w x {
] Z .Z
: $
YybkZ,VUy Z
:x Z/
z,
6~g ZzZa gzZ]]
]+Zg Z x Z
/z6,
~g ZzZa X < y ,] }
. ZzY7c*
] ZzYg
{i Z0
+Z Rg ZzZa Z ] m
X$
Y g 6,( x lZgzZ ^
,Z ) Z
g !*
zg 6 a YY HLg J
-u @*
6,] !*
kZ6,gg Z T e **
Y c*
~g ZzZa .
$- LZ ~g 0*
4n kZ 7e p i**
{ .Z R.
$- ~ Y ZZ
$ 80 60 R
G
-Z6,gwVX ~g J
-}E
{ k]500R~g ZzZa Z~ ~1g q
y )
, n Zj )X V g Y G g { k]300 s~ | ep $
( 5g z6,
:y zi v&,
m
q ] /X ~gz *
*y zi gzZ ~/ .
$- LZ n ] Z|z &Zp ~g !*
zg
J
- Z
Z ~g !*
zg Zz x c*
y Z}gzZ y Z
y g ~g yZ c
192
~g ZzZa y zi gzZ m,
/X q Z **
x7 {V0~%kZX e Y
YE-H
BG4]~~g g z~i
O CY{)zM 5F
+g6,gwVX e **
YHN
2kI!X ZjZ {zg g y zi gzZ ~G
2kI!
.E
.E
~~ kZ D { i Z0
+Z q y zi gzZ ~G
.2EkI!gzZ BB 7 {)z
y )
, c Zj )X N Y G
] YZy
Z ~G
( 10g z6,
:w x {
] c*
gzw x {g ZggzZg Zl [ xW]Z|z &Zp~g !*
zg 6,Y R~g ZzZa y
e **
uZg Z%ZkZy ZX YY Hq Zg fw x {/ e **
CtX e 0
+
K
gzZ e g{)z: g ZzZa ni Zw x {x lZx 7Z D [ ]gzw x {
( 12gzZ 11g z6,
y )
, c Zj )X e**
g yZ [wEZ: gzZ: ;
:(Utilities) ]Z .Z
X e**
YH Z[ kZ6,Y ]Z .Zg g c `.
$- X
:} zu*
c ~SLg
.C
g z6,y )
, c Zj )Xz~
Cq
-Z y )
,
yZtY,
^g7g} zuLg
( 9gzZ 8,7,6
: Zg fwtugzZ
Z,
6 .D
]gz uX ]gz u 7Z c - LZ e **
[ ] Z|z &Zp
193
: e **
Yc*
csfzgq[
tuZ
tuu
/
/
:tuZ
~
C ]gzV NU*
Z x}uz bkZgzZo
~ ]g q }i c `g !*
zg
gzZ }i Y 6,Z(g !*
zg
/ZX @*
Y tuZ&py
i q
-Zt X
~ ]c*
gz
.2EkI!X 7]gz[ uZ n]g q
L~T ) g{g a
y zi gzZ ~G
BB kZ X e **
B q Z ~ {E
+ ( V
] YZy
Z gzZ z
gzZ Zz} (,q {(X e **
(] gzZo
~gzn}uzgzZ g: g ZzZa
)
,
c Zj )X e Yy~i Z0
+Z
( 22.Ag z6,
:tuu
uuX e **
Y H
g J Z Z c*
V ~ kZ D (uuX M
h(
!Zj )X e **
Y 3g g {zg Zl~ (X } 7,]gzuu cpgg Z
',
y )
, c
( 11g z6,
X e Y g y ZG
sVC1 xX e DbZ
u6,
C
Z6,
E
+A
-. ~g Z
X YYc*
E
0.G
Zy Z DJ
-90@*
70 n
pg!
7 V
Zg f~g tuQ V[
7 ZZgzZi -S
/ZyZgz^z6,
VzZpqzg !*
zg
**
Y 1 {^
,Y Zg f z $Z V : [
7 i -, Z
/Z X e **
Y HA
$% g Z yZ
( 22.BgzZ 21,20g z6,y)
,
c Zj )X e
194
:( o
.E
pgg Z
',
gzZq& e**
6,
C RkZg ZzZa( o Zzq Z6,LZ
X HVrZ
**
Y c*
~ i Z0
+Z: ZI |' Z ( q ]YZy
Z ZzZ6, xZ gZ OZgzZ |
# z
~g
{gZkZY 7Zgg {gHc{iZ0
+Z ]YZy
Z ZzW6,
gZ OZgzZ|
# z
X e
X e**
YH6,
g{&|
# z
g]YZy
Z|
# z
._wZq
-Z@*
X6,
)
,
Y G wz6,g n
(X $
Y ~ kZ6,Y ]Zz q Lg ~
X e **
Y c*
._ j `z%( Z6,X e **
Y c*
[ b Zz
**
Z i Z o&zX e YG u |
# z
]YZy
Z F,
x gZ OZgzZ g kzu&gZzZa
Xg[x~pggZ
',
p~g !*
zg ZgzZ',
Z',
c3,
~gz'
~ e
X e*
*g y )
,
CZ f CZg z6,
6,
C e Gq} zuLg
g z,
6y,
)
:]
g 0*
ngzZ
?HVx
/
u Ww&~ OZ\ W
-1
x **
y g Z\z
/&
-2
]V
/
uDq
-3
g !*
zg
-4
!~ ZZ
g 0*
eZg
195
:g Z Z,
6
X < y,
e Z6,
&|
# z
xWc|
# z
c*
g
& Z
.5
?Vyi@\ W
.6
?,VY { .Zkzu\Wc*
,h
+y
VY]\ W{z
.7
?yy Zzx ~\ W
.8
?,|
# z
gzZ,
,^z6,
wzu&]KZ\ W
.9
?W
H6,
kZgzZ ]gzy zi &~\ W
.10
Z/
z+[+7
196
y zi &~
?W
H6,
kZgzZ ]gzw x {\ W
: &: ; Dq
nw x {DxW
: &: ; Dg Zl
.11
.12
.13
.14
?H bVp3,
\ W
.15
.16
( : ; ) ?VH] YZy
Z\ W
.17
w x {
] YZy
Z~g &
e Z6,
/
/
] YZy
Z OZ
]YZy
Z ZzW6,
# z
|
DDDDDDDDDDD g
? Hr\ W0T
IKZ
.18
?H6,
Vz
C: ; &: ZizgjSZgzZ Yg {)
,
\ W~w\ W
.19
197
( 22.A&.B!Zj ) ?]gzn
\WH
:]gzn
\ W
/Z
? en
H
?Y1n
?
gzZb3ZzkZ
?M
hZ
$JH\ Wcw2
) \ W
.20
.21
.22
Z,
6 .A
Z Z6,
.1
tuu/
.2
q~uz
.3
DDDDDDDDDDD g
Zg ftuw
.B
.1
$Z
.
/
.2
~g tuCZ f
.3
q~uz
.4
.C
( : )|
# z
.1
( ._17N )] YZy
Z\ W
.2
b6,
n
.3
DDDDDDDDDDD g
198
] YZy
Zv
.4
[1 - (2 to 4)]o
.5
.6
\ W ( ~wq
-Z ) yx !Z Z FgzZ yi Wg !*
zg
.23
?H
L
L ZZ
( V*
c g Z)f ) *
c WVtu
( ] YX *
UZ) H
H a
ytu
$Z
.
/&n
~g tu
y zi
v
I
T
I
T
L F
( V*
c g Z)f ) *
c WVtu
( ]YX *
U Z) H
H a
ytu
$Z
.
/&n
~g tu
y zi
I
T
I
T
199
~gy,
)F
~i Z0
+Z { Zp{yZgzZN YG
~kZ]sfzgq
/Zp YY Hg VhFy )
,F
X Wt ~\zg^g7gjy EZq
-ZtYs
# z
:sg Z,
6{
(A
:sf
D {z $
Yy ,] b
Xb kZ
n
e Z6,
{\ W
wEZ
e Z6,
kZ~o c*
kZ~w~o c*
q
-Z6,o kZgzZ ~W',c*
e Z6,~Wgt c*
W ];z Z
gz
e Z6,kZ
X e**
YH
V ^
:`Z~g *
!zg
X {)z:Z0
+{/
x **
:`Z CZ f
~g !*
zg
X ]m
F,
~uzgzZ ( )e&~
/e )/(
G4 3
X ] vgzZ G45GXZS/ x
(B
{WLZ ~ ^ -q
-Z \ WV
e Z6,{\ W/gzZ R,\ W
/Z :^
X M
hZzm"LZBV1
:tLg
(C
^g7g} zuLg {g p
~g !*
zg 6,Y ];z qz ez6,xW{
igi
+R, Z
Z Zz Z
w x {gzZ ~ Vw~g !*
zg ~ ^g7g} zuLg X CWt ]gz
200
X Cp KZ $
Y ~ ^ &^g e q
-Z Z X *
@Y H {E
+ ]c*
gz yZ gzZ
sy Z
w x {&~gzZ
~g !*
zg
/Z 4c OZ.
^g7g Z6,
XqoP
:]$
.-
X v
g 0*
!D0
F,
x
X ];zq zm
X ]q Z&~16,Z&{h
+y
&{y
X ]**
kZ ;{WgzZ] c*
,Z}g7
k
X ]] ',
~1
X ( ^ W )|
# .
$
X
]g qgzZ}i
(D
:x ZZzx OZ Z,
6 (E
:] ZZ
+E
BE
I
5
j
G
E
X ] {)zcZg sVzg Z ZK-e ^
,7 ZgzZL w
u W L L u/
ZEY G ez6, i W }]YZy
Z i Z IgzZ ZZ X ]gz ] OZgzZ ez6, i W
}uz , Z gzZ ] v gzZ o
] YZy
Z Zz yZgz w ] Y
4^
,N*
gzi
+Z ] YZy
Z
X [ ] YZy
Z
:x Z/
z,
6ez,
6 /
)Xc*
W ) eY0
+
Kx Z
/z6,
ez6,
wBV/x ._Lg
X e**
YH~i Z0
+ZZ[ w}gzZ}uz ( ?&c*
z q
-ZX V
201
:ez,
6 /
IF,
z|
# .
$ ,g Zz%~g gzZ]VU }kZ }
e Z6,
/Z
X eYy,kZVg Sq
-Z wzNyZX e Y~B
:w x {
X ] Zi q
Zy ZgzZw x {/~
C
"
H5G
X - E
w{!*
kZgzZyZkZ !
7 w x {
X ( ] YZy
Z{)zawgzZzw)
w x {[cwq
-Z
isf
D ( g Z !
7 )[ w x {[c u 6gzZ ]gz: Zizg
:Yc*
3
q
]gz:
c3,
$-
.
xWw x {
:~
$ (
4E
v gzZ ~X
Hc*
c y w x { {gt T e **
Y c*
~ i Z0
+Z Z E
0G
~
Y G
{)z gZ ] YZy
Z z w L D [ q y zi
X e **
f Z10X e
Xn YH: i ZyZ @*
e Yqo g 0*
&i Z
:] *
c gzCZ f
X Vc*
gz'
&Z 9: gzZ: ; yZ s 6~1
202
X Z D: gzZ: ; yZ s 6 OZ
s
# z !
7 ] +ZgzZ ]gzkZ ]gz]~ Z
Z }S
/Z
X eY
:]YZ
yZ OZv
6,
gzZ ~e
uZ e
7
-R,
gzZy8
Y Z`
Z Vzh
+`
Cg
2 zCgzx gzZ}
] YZy
Z4^
,N*
gzi
+Z
V Z Z: ; V
kzu|
# z
i Z
] YZy
Zt
:[uu
( &y ) u 6w x {
( &y )]Cg
/
iZ%~g
( &y )u 6] g
gzZ {g:
] YZy
Z: ;
bg J Zw
203
:
Z,
6 /
y zi gzZ ~ ]g qgzZ}it uZ
] YZy
Zi ZI&ZZ
tuu
gpc] YZy
Z
:wuc Z,
6 /
~g tuCZ f
/Z $Z
Vzg ZggzZV2z
2
]=Zs Vxg7g &V
2
]=ZV
^i
+i
+R,
:~q
gzZ ~q{f
w Z
w Zuz
204
E- g
.1
]YZy
Z ~g ZzZa {f
.2
(1-2)~g ZzZa
.3
Wv
.4
(4-3)IL
.5
LZ
.6
(6-5)oZ
.7
.8
b oZ
.9
(7/1x100)6
,
(i
6,
~g tu(ii
:`yi Z yv
] YZy
ZZ
Z
] YZy
Zo( ) W Zz|
# z
=
Z
w}
w}uz
:jS
:Wb
(a
( ~ggzZL ) oZ
~g tuCZ f
~g
}C
x~g tu
2
]=Zs
2
]=Z
Wv
205
:_
C*
!b
] YZy
Zi ZIgzZ ZZ
~g tuY
Z~] YX U*
Z {
~V
]=Zs
~V
]=Z
LZ
(b
I
T
:5Z ZV
:<g wzosfzgq
wzoN*
gzZ g ZzY Z Z:ZzVzg Z Z
wzoN*
gzZZzYc*
6,
g ZzYq VgzZVzg Z Z
:( ~V ))/zg Z,
6 (F
} zuZZ
e Z6,
~g y)
,
FgzZ a^gLg
~ggzZ ~g ~g Z
/
Zpg 2
G
] E$ ~gz}uzgzZ[ NZ (
g eg Wy zi gzZ ~
86,Z]g qc*
y]g q~1
gzZ zy zi gzZ ~
[ NZ p
206
] i ZvgzZ
Zpg gZ
i{~ggzZ~gzv c q zx
W~~1
( i W )ez6,
ez6,#
M F,
~gz
b Z ~1
X
Fg eCPM/PERTe
/Z
:
z !Z
u~
%
/e
Z/
gZ c*
ygzZu]g q~1
ony zi gzZ ~ sg 0*
&
sy Z
w x {e
/Z
o se
/Z
] Z m,
z*vgzZi
+e
g 0*
:qZ,
6y,
)F
I
T
]=Z ]=Zs ~g tu
~g !*
zg
Z c
]g qgzZ}i
207
(G
(1
(H
y zi gzZ ~
(2
tuu
(3
] YZy
Zi ZIgzZ ZZ
(4
I
T
] YZy
Z ~g ZzZa
(5
~q
(6
6,
gb oZ6,
uZgzZ ( LZ ) oZ
(7
x ',
Z',
yv
(8
)Zc} zuLg
: e**
Y16,
gwZ g7ZgzZM
h"
$U*
g c\W~} zuLg ] Zsfzgq
:c w x {
?yyy Z
&g ~
/
%cw x {
V ) ?g ia?
zH~ww x {g eg W
X ( {)zg i5Z Z 7x
?Xg Zli Z g eg Wc*
Hg &
? [
7x w x {H
? CZzw x {~Lg
zyZgzw H
( cw 2
/i Z ) ? ;g HyDg !
7gzZ ~p~V ~
?i Z0
+Z W,
Z6,
7kZ c*
!
7 w x {H
? eC
!*
c*
gq{Z
+6,g h
+y
w x {
208
(1
:cy zi D~
? yy Z
&g ~/
?we gzZ&
+Z',
ygzZ [
7 ~qZgzZR]:S~Lg
(q
pg{)zpy
zgzZLni Z] YZy
Zv ) ?H7
J
?+R,
?W7]gz{)zEF
g 6R,
ni Zy ',
nH
? g Zzc*
g H0g y g
?W
H6,
{)zgzZ#
%: ~
?g CW79zZ]gz] Y{ i6,
?{)z
z ~gCe Zzi
+Z Z Z
Hig eg W
? YYHkZ6,
~1yZ Hh
e~gCe
nkZ, q
zq
-Z Vkg 0*
yZ ? w H~Lg y g
(2
?a
g iSH ?W7]gz^gZR,
nSc H
?H
A &~g ZzZa gzZg g
?YHw
:cLg
(3
:pw~g *
!zg Dyg
(A
? 6,
gtgzZ H|
# z^~1
? H|
# z
7gzZR~g ZzZa x lZgzZ Z]
? Hg ig !*
zg y Z
?n
pg { Zg Z i WT~V Zy6gzZ;g !*
zg ~w{zH
?H]:SVc*
bzvgzZ] 1 ]g '}
209
?ng Zh
+y
y ZgzZ VCwy Z
?Hb)m7g7Z
:( ig+
i,
R )y Z
g !*
zg y ZgzZDse~e Z6,{z? yyigi
+R,
Z0
e Z6,
(B
? Hg i
? H( o: gzZ c*
,
k
ZLg y Z
?n
pg]BV~g !*
zg LZgzZgx~Lg{z
?VHg ig !*
zg gzZ] **
kZ|
# z
zh
+y
By Z
:g Z+
h
y
?XCgzZ: w
? yy Zg f {a
&
+Z',
m
?7c*
t x bZ
gzZg
e Z6,
{g Zh
+y
? Xh
+y
] y ZgzZ Hg ~g Zh
+y
y Z
( 6,
CyZ ) ? Hg iC
? y kZ W
gzZg eg W~] zZg Zh
+y
?D H]Zi q
ZkZ
@*
Hwg eg Wq
-Z zZ
? CHg gg eg W
210
(C
Y Z
bZ ~} zuLg \W
:sg
e Z,
6
e Z6,
&
e Z6,
\ W
@g
Uo
e Z6,
{)z|
# z
7i&
+Z',i ^
, ]Zi q
Z
/
/
:(
ngzZy h
+y
g g|
# z
gzZg & C
q{gzZg Zz Z 0
+
i
e Z6,
i Z0
+Z kZ~
Z ~~w
Z Zzi Z0
+Z W,
ZgzZg h
+y
:wgbZ
!
7 {V 6&~g ZzZa wEZ
{)zwzugzZ.
c3,
y Z Zg f )gzZ {bZ
: Zg fg
: Zg fVc*
g ~] q{
( {)zya6,u) Zg f
211
F,
0*
^i
+
kzu|
# z
i ZgzZ
zZzs~
g iM
h WgzZx V |
# z
7
Wig eg WgzZ
zg ih
+y
:VqgzZ" CZ fg
*
*qz~Lg )g fM z ZzW~gz
g o6,
Y {)z]]
.c*
g
e Z6,
/
/
] **
kZ~g Zh
+y
\Wy ZgzZg Zh
+y
q Z 5Z'
212