ࡱ> ]_\`^bjbjss.d1"pppppppLLLL<$vJ$nnpppppp$h1 b9pjjjppjRppnjnRpp @egLj0r, Vp  p " jjjj( $( pppppp 1687$8=0=AKN465B=K9 D545@0;87<: ACI=>ABL, ?@8=F8?K DC=:F8>=8@>20=8O 5D5@0B#600200824 >>@48=0BK: M;5:B@>==0O ?>GB0  HYPERLINK "mailto:acher@wiseowl.ru" acher@wiseowl.ru,  HYPERLINK "mailto:ancher77@mail.ru" ancher77@mail.ru Icq 170552870, B5;5D>= 89168119086. www.wiseowl.ru !>45@60=85  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc183584412" 2545=85  PAGEREF _Toc183584412 \h 3  HYPERLINK \l "_Toc183584413" 1. >=OB85 8 ACI=>ABL 1N465B=>3> D545@0;87<0  PAGEREF _Toc183584413 \h 5  HYPERLINK \l "_Toc183584414" 2. @8=F8?K DC=:F8>=8@>20=8O 1N465B=>3> D545@0;87<0  PAGEREF _Toc183584414 \h 10  HYPERLINK \l "_Toc183584415" 3. >AA89A:0O <>45;L 1N465B=>3> D545@0;87<0  PAGEREF _Toc183584415 \h 15  HYPERLINK \l "_Toc183584416" 0:;NG5=85  PAGEREF _Toc183584416 \h 22  HYPERLINK \l "_Toc183584417" !?8A>: 8A?>;L7>20==>9 ;8B5@0BC@K  PAGEREF _Toc183584417 \h 24  2545=85 !>F80;L=>-M:>=><8G5A:0O 8 ?>;8B8:>-?@02>20O ?@8@>40 >AA89A:>3> 3>AC40@AB20 :>=F5=B@8@>20==> >B@0605BAO 2 53> 1N465B5 :0: 2 A2>5>1@07=>< D>:CA5, ?@>O2;OOAL 2 A?>A>10E 8 8AB>G=8:0E ?>;CG5=8O 4>E>4>2, 0 B0:65 2 B>9 4>;5 =0F8>=0;L=>3> 4>E>40, :>B>@0O ?>ABC?05B 2 D545@0;L=K9 1N465B, @02=> :0: 8 2 =0?@02;5=88 @0AE>4>2, 2 ?>AB@>5=88 1N465B=>3> D545@0;87<0 8 A?>A>10E 53> ?@02>2>3> >15A?5G5=8O. 52>7<>6=> 3;C1>:> ?>=OBL 8 ?@028;L=> >F5=8BL :>=AB8BCF8>==>-?@02>2CN ACI=>ABL D545@0B82=>3> 3>AC40@AB20 2 55 @50;L=>< A>F80;L=>-M:>=><8G5A:>< 2K@065=88 (53> E0@0:B5@ 8 >A>15==>AB8, 2K?>;=O5<K5 8< DC=:F88), =5 ?@>0=0;878@>202 53> >A=>2=>9 D8=0=A>2K9 70:>= 8 A8AB5<C <561N465B=KE >B=>H5=89. 4=8< 87 206=59H8E ?>A;54AB289 :>=AB8BCF8>==>9 @5D>@<K 2 >AA88 O28;>AL 87<5=5=85 8 @57:>5 2>7@0AB0=85 @>;8 D545@0;L=>3> 1N465B0 8 1N465B>2 AC1J5:B>2 $545@0F88. -B> ?@O<> A2O70=> A CB25@645=85< =>2KE ?@8=F8?>2 D545@0B82=>3> CAB@>9AB20 8 1N465B=>3> D545@0;87<0.  MB>< 8 70:;NG05BAO 0:BC0;L=>ABL B5<K 8AA;54>20=8O. $>@<8@>20=85 =K=5H=59 >AA88 :0: D545@0B82=>3> 3>AC40@AB20 =5 8<5;> <8@>2KE 0=0;>3>2. >A;5 @0A?040 !!! , 2 A>AB02 :>B>@>3> 2E>48;0 !$! , E>BO 8 O2;O2H0OAO D>@<0;L=> $545@0F859 =0 >A=>25 02B>=><88, 0 D0:B8G5A:8 BO3>B52H0O : C=8B0@87<C, >=0 70 8AB>@8G5A:8 :>@>B:89 ?5@8>4 1K;0 ?@5>1@07>20=0 2 687=5A?>A>1=CN, CAB>9G82CN 8 ?@02>2CN $545@0F8N. %>BO @575@2K A>25@H5=AB2>20=8O D545@0;87<0 ACI5AB2CNB, => >A=>2K 53> 2A5;ONB C25@5==>ABL 2 B>, GB> >AA8O A2>9 2K1>@ A45;0;0. 7<5=5=85 D>@<K 3>AC40@AB25==>3> CAB@>9AB20 ?>2;5:;> 70 A>1>9 70:>=><5@=>5 87<5=5=85 2A59 A8AB5<K >1I5AB25==KE >B=>H5=89, 8 1N465B=K5 >B=>H5=8O 87<5=8;8AL :>@5==K< >1@07><: >B 1N465B=KE >B=>H5=89 D0:B8G5A:8 C=8B0@=>3> 3>AC40@AB20  4> 1N465B=KE >B=>H5=89 $545@0F88. >=OB85 D545@0;87< AB0;> 0:B82=> 8A?>;L7>20BLAO 2 >B5G5AB25==>9 =0CG=>9 A@545 ?@8<5@=> A =0G0;0 90-3>4>2 XX 2., E>BO 8725AB=> >=> 1K;> 8 @0=55. C4CG8 H8@5 ?>=OB8O D545@0F8O, D545@0;87< ?@54AB02;O5B A>1>9 =5 B>;L:> D>@<C 3>AC40@AB25==>3> CAB@>9AB20, => 8 ?@8=F8? 3>AC40@AB25==>3> CAB@>9AB20, 0 B0:65 @0AA<0B@8205BAO CG5=K<8 8 2> <=>65AB25 4@C38E 7=0G5=89. !>548=82 2 A515 420 ?>=OB8O - D545@0;87< 8 1N465B, 2>7=8:;> O2;5=85 1N465B=K9 D545@0;87< - <=>3>3@0==>5 8 48=0<8G=>5. >?@>AK 1N465B=>3> D545@0;87<0 8 53> @0728B8O @53C;8@CNBAO D545@0;L=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8, ?>470:>==K<8 0:B0<8, >=8 =0E>4OB >B@065=85 2 D545@0;L=KE ?@>3@0<<0E, ?>A;0=8OE @57845=B0 $ $545@0;L=><C !>1@0=8N $. "0:8< >1@07><, F5;LN @01>BK O2;O5BAO 8AA;54>20=85 1N465B=>3> D545@0;87<0 53> ACI=>AB8, ?@8=F8?>2 DC=:F8>=8@>20=8O. &5;L ?>72>;8;0 AD>@<C;8@>20BL 7040G8:, - 87CG8BL >A=>2K 1N465B=>3> D545@0;87<0: ?>=OB8O 8 ACI=>ABL; - ?@8=F8?K DC=:F8>=8@>20=8O, 0 B0:65 AB0=>2;5=8O @>AA89A:>9 <>45;8 1N465B=>3> D545@0;87<0. 1J5:B>< 8AA;54>20=8O O2;ONBAO 1N465B=K9 D545@0;87< $. @54<5B>< 8AA;54>20=8O O2;O5BAO 1N465B=K9 D545@0;87<, ?>;8B8G5A:85 4>:C<5=BK 8 ?>;>65=8O, =>@<0B82=K5 ?@02>2K5 0:BK, A>AB0282H85 >A=>2C AB0=>2;5=8O 8 @0728B8O 1N465B=>3> D545@0;87<0. 07;8G=K5 0A?5:BK 2>?@>A>2 <561N465B=>3> @53C;8@>20=8O 8 1N465B=>3> D545@0;87<0 H8@>:> >A25I5=K 2 B@C40E B0:8E >B5G5AB25==KE 8 70@C156=KE CG5=KE :0:: 0;8F:0O !.., >48= .., >1@K=8= .., @;>2 .., @840GC: ., >48>=>20 .. 8 4@C38E. 0:;NG5=85 5@28G=K< M;5<5=B>< 1N465B=>9 A8AB5<K AB@0=K 2KABC?0NB 284K 1N465B>2. 84 1N465B0 - D>@<0 >@30=870F88 1N465B=KE @5AC@A>2 :>=:@5B=>3> >@30=0 2;0AB8, D8=0=A>2>9 107>9 45OB5;L=>AB8 :>B>@>3> >= 8 O2;O5BAO. !>2>:C?=>ABL 284>2 1N465B>2, A>>B25BAB2CNI8E >?@545;5==><C C@>2=N 3>AC40@AB25==>9 2;0AB8 8 <5AB=>3> A0<>C?@02;5=8O, >1@07CNB 725=> 1N465B=>9 A8AB5<K AB@0=K. N465B=0O A8AB5<0 D545@0B82=   * J N P R r t x z T j l ٸŸ|r|hw){hC<5aJjhw){hC<5UaJ hC<5aJ$jhjF(hC<B*UphhVWhC<B*phhC<B*phjhC<B*UphhjF(hC<0Jj hC<UhC<jhC<U h@ hC<hC<mH sH h'h'CJaJ*  T j 2  zBXgdC< $ ^`gdC< $ ^`gdC<$a$gdC<Ff$If^ & ( * , . 0 2 4 6 n p r t x z  ߵߧvXߧ:jhw){hC<>*B*CJUaJmHnHphuhC<mHnHu&jhw){hC<UmHnHu#jhw){hC<UmHnHuhw){hC<mHnHu:jhw){hC<>*B*CJUaJmHnHphuhw){hC<mHnHuhw){hC<0JmHnHu$jhw){hC<0JUmHnHu       L N P R V X   < > ڼvvbڼ&jhw){hC<UmHnHuhw){hC<mHnHu:jhw){hC<>*B*CJUaJmHnHphuhw){hC<0JmHnHuhw){hC<mHnHu$jhw){hC<0JUmHnHuhC<mHnHu#jhw){hC<UmHnHu&jhw){hC<UmHnHu> @ B F H  468lnpvϵXD&j hw){hC<UmHnHu:j hw){hC<>*B*CJUaJmHnHphuhC<mHnHu&j hw){hC<UmHnHu#jhw){hC<UmHnHuhw){hC<mHnHuhw){hC<mHnHuhw){hC<0JmHnHu$jhw){hC<0JUmHnHu:jhw){hC<>*B*CJUaJmHnHphuptvxz|~468<>@BDFXd""жĶжvg`\U\U\U\ hazBhC<hC< hC<hC<jhw){hC<5UaJ&j hw){hC<UmHnHuhw){hC<mHnHu:jy hw){hC<>*B*CJUaJmHnHphuhw){hC<0JmHnHuhw){hC<mHnHu$jhw){hC<0JUmHnHu#jhw){hC<UmHnHuhC<mHnHuXf"N##$$D%&((+\?NChFIFJJKNQQQfRdSSSSgdC<gdC<"J#N#######$$$%>%B%D%&&'''(((~+++>Z?\?@ABLCNCfFhFIIIIDJFJJJKKTKNQQQQdRfRbSdSSSSSS>Tƿ찫 hNhC< h@hC< hC<]hb1hC<] h 'hC< h&OhC<h&OhC<] hhC< h6vhC<U hAhC< hazBhC<hC< h:hC<h:hC<aJ>>3> 3>AC40@AB20 2:;NG05B B@8 725=0: 25@E=55, ?@54AB02;5==>5 D545@0;L=K< 1N465B>< AB@0=K; A@54=55, A>AB>OI55 87 1N465B>2 G;5=>2 D545@0F88; 8 =86=55 - 725=> <5AB=KE 1N465B>2. ;O E0@0:B5@8AB8:8 <=>3>C@>2=52>9 A8AB5<K >@30=>2 ?C1;8G=>9 2;0AB8, 2 :>B>@>9 :064K9 C@>25=L @0A?>;0305B A>1AB25==K< 1N465B>< 8 459AB2C5B 2 ?@545;0E 70:@5?;5==KE 70 =8< 1N465B=KE ?>;=><>G89, 8A?>;L7CNB B5@<8= D545@0;87<. -B>B B5@<8= 2 ?@>H;>< 8A?>;L7>20;AO 4;O E0@0:B5@8AB8:8 >B=>H5=89 2 D545@0B82=KE 3>AC40@AB20E, >4=0:> 2 ?>A;54=55 2@5<O >= AB0; ?@8<5=OBLAO 8 2 >B=>H5=88 AB@0=, :>B>@K5 =5 O2;ONBAO D545@0F8O<8 ?> :>=AB8BCF88, =0?@8<5@, $@0=F88, 5;8:>1@8B0=88, A?0=88 8 4@C38E C=8B0@=KE 3>AC40@AB2. #=8:0;L=>ABL D545@0;87<0 :0: ?>;8B8G5A:>9 :>=F5?F88 ?@>O2;O5BAO B0:65 2 B><, GB>, A >4=>9 AB>@>=K, 2AO:><C D545@0B82=><C 3>AC40@AB2C ?@8ACI8 B5 65 A2>9AB20, GB> 8 C=8B0@=><C (548=0O B5@@8B>@8O; =0A5;5=85, @07<5I5==>5 =0 MB>9 B5@@8B>@88; 2;0ABL, 459AB2CNI0O =0 2A59 B5@@8B>@88 3>AC40@AB20), 0 A 4@C3>9 - D545@0B82=>5 3>AC40@AB2> O2;O5BAO 25AL<0 A;>6=>9 A8AB5<>9 8 : =5<C ?@8<5=8<0 "B5>@8O A8AB5<". >4 1N465B=K< D545@0;87<>< 2 H8@>:>< A<KA;5 A;>20 ?>=8<05BAO A8AB5<0 <561N465B=KE >B=>H5=89. >=OB85 1N465B=>3> D545@0;87<0 B5A=> A2O70=> A ?>=OB85< 45<>:@0B88. @>F5AAK 45<>:@0B870F88 A?>A>1AB2>20;8 ?>O2;5=8N 8 @0728B8N B5>@89 8 :>=F5?F89 D545@0;87<0, !G8B05BAO, GB> 8AB8==> 45<>:@0B8G5A:>5 >1I5AB2> <>65B 1KBL ?>AB@>5=> 2 A>F80;L=>-?@02>2>< 3>AC40@AB25, :>B>@>5 O2;O5BAO D545@0B82=>9 @5A?C1;8:>9. $545@0;87< :0: ?@8=F8? 3>AC40@AB25==>3> CAB@>9AB20 ?@54?>;0305B 4>AB865=85 42CE 3;02=KE F5;59: 1) ?>;8B8G5A:>3> @02=>?@028O 3@0640= 8 B5@@8B>@89; 2) M:>=><8G5A:>3> @02=>?@028O 3@0640= 8 B5@@8B>@89. !CI=>ABL 1N465B=>3> D545@0;87<0 :0: :>=F5?F88 1N465B=>-=0;>3>2>3> CAB@>9AB20 3>AC40@AB20 70:;NG05BAO 2 =>@<0B82=>-70:>=>40B5;L=>< CAB0=>2;5=88 1N465B=KE ?@02 8 >1O70==>AB59 42CE @02=>?@02=KE AB>@>=  D545@0;L=KE 8 @538>=0;L=KE >@30=>2 2;0AB8 8 C?@02;5=8O, ?@028; 8E 2708<>459AB28O =0 2A5E AB048OE 1N465B=>3> ?@>F5AA0 (A>AB02;5=85, @0AA<>B@5=85, CB25@645=85 8 8A?>;=5=85 1N465B>2), <5B>4>2 G0AB8G=>3> ?5@5@0A?@545;5=8O 1N465B=KE @5AC@A>2 <564C C@>2=O<8 1N465B=>9 A8AB5<K 8 @538>=0<8. 450;L=0O <>45;L 1N465B=>3> D545@0;87<0 ?@54?>;0305B, GB> >1J5< 4>E>4=KE ?>;=><>G89 AC1J5:B>2 D545@0F88 4>;65= ?>;=>ABLN A>>B25BAB2>20BL >1J5<C >B25BAB25==>AB8 ?> @0AE>40<, 70:@5?;5==K< 70 40==K< C@>2=5< 3>AC40@AB25==>9 2;0AB8. >:0 B0:>5 ?>;>65=85 <>6=> ?@54AB028BL B>;L:> 2 B5>@88. 1I5M:>=><8G5A:8<8 :@8B5@8O<8 @>AA89A:>3> D545@0;87<0 O2;ONBAO: >15A?5G5=85 548=AB20 8 F5;>AB=>AB8 3>AC40@AB20; @0728B85 8 :0?8B0;870F8O 548=>3> @>AA89A:>3> @K=:0; 2K@02=820=85 D8=0=A>2>9 >15A?5G5==>AB8 @538>=>2 ?@8 AB8<C;8@>20=88 8E 708=B5@5A>20==>AB8 2 @0728B88 A>1AB25==>9 4>E>4=>9 107K; 45<>:@0B870F8O <561N465B=KE >B=>H5=89. !?8A>: 8A?>;L7>20==>9 ;8B5@0BC@K >=AB8BCF8O $. >B 12.12.1993 3>40 N465B=K9 :>45:A >AA89A:>9 $545@0F88 >B 31 8N;O 1998 3. N 145-$ (A 87<5=5=8O<8 >B 30 45:01@O 2006 3.) 0;8F:0O !. .5=L38. @548B. $8=0=AK:CG51=8:/!. . 0;8F:0O;?>4 @54. . (. 0G0;>2>9.-.:-:A<>,2005. A. 295 >48=.. N465B=0O A8AB5<0 >AA89A:>9 $545@0F88:CG51=8:.-2-5 874., 8A?@. 8 4>?.-.:0H:>2 8 ,2006. A.111 >@53;O4 . $>@<8@>20=85 A>2@5<5==>9 <>45;8 1N465B=>3> D545@0;87<0 2 >AA88: 2>?@>AK <5B>4>;>388 // $545@0;87<. 2002. -N 1. - !. 66. >28:>20 . . >=OB85 1N465B=>3> D545@0;87<0 2 >AA89A:>9 $545@0F88 (A@02=8B5;L=>-?@02>2>9 0A?5:B)//$8=0=A>2>5 ?@02>.-2005.-N 8.-!. 15-18. @;>20 .. N465B=0O A8AB5<0 >AA89A:>9 $545@0F88: #G51. ?>A>185.  .: 740B5;LAB2>  , 2004.  A.62 @840GC:.. !B0=>2;5=85 8 @0728B85 1N465B=>3> D545@0;87<0 2 >AA88//$8=0=AK.-2003.-N1.-!.24-24. >48>=>20 . . N465B=K9 D545@0;87<: A>45@60=85, ?@02>2K5 >A=>2K 8 ?5@A?5:B82K @0728B8O 2 >AA88 // 0B5@80;K =0CG=>-?@0:B8G5A:>9 :>=D5@5=F88 N465B=K9 D545@0;87<: A>2@5<5==K5 ?@>1;5<K 8 B5=45=F88 @0728B8O.  >A:20.- 2005.- A. 14. !5=G03>2 .  HYPERLINK "http://www.bizbook.ru/index.php?rubrik_id=22002&book_id=22977" $8=0=AK, 45=56=>5 >1@0I5=85 8 :@548B: #G51=8:. -2-5 874. @>A?5:B. 2005.- A.309 %>40A528G!. N465B=K9 D545@0;87<: >F5=:0 CA;>289 //-:>=><8AB.-2004.-N 4.- !. 29-36 S>TUUVW YYZ\]^^gdC<$$ & F dh^`a$gdC< >TUXUUVVbVVVXYYYZZ\\\\L]N]]]]^^^ h!(hC<'hC<hC<0J>*B*CJ\aJph hC<hC<jhC<hC<UhC< hNhC<hNhC<\ hN hC<,1h. A!"R#n$n% $$If!v h55T5555h55P5 #v#vT#v#v#v#vh#v#vP#v :V  `````````Z6, 5 34pZmkd$$If ! !U##$ `````````Z6$$$$34apZDyK acher@wiseowl.ruyK 0mailto:acher@wiseowl.ruDyK ancher77@mail.ruyK 0mailto:ancher77@mail.ru}DyK _Toc183584412}DyK _Toc183584412}DyK _Toc183584413}DyK _Toc183584413}DyK _Toc183584414}DyK _Toc183584414}DyK _Toc183584415}DyK _Toc183584415}DyK _Toc183584416}DyK _Toc183584416}DyK _Toc183584417}DyK _Toc183584417B`B C<1KG=K9CJ_HaJmHsHtHj`j C< 03>;>2>: 3'$$$dh<@&`a$5CJ\^JaJBA@B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k@. 5B A?8A:0:U`: C< 8?5@AAK;:0 >*B*phdod C<=0: =0: =0: =0:$dhCJaJmH sH tH X`X C< 3;02;5=85 3!$$0dh^0`a$CJX`X C< 3;02;5=85 2!$$dh^`a$CJ1"d GOTX]^abc*5=U3 iYMX2fMicQl? *!!0"3"0 0 0 0 0 0 0 0 0 0 0000000000(00?0?0?0?0?0?0?0?0?0?(00000000000000000(0 0U 0U 0U 0U 0U 0U 0U 0U 0U 0 U 0 U0TX]^abc*5=U3 iYMX2fMicQl? *!!0"3"j094-h08 h06@0xn h00@0xn l 0000000000(00?0?0?0?0?0?0?0?0?0?(00000000000000000(0 0U 0U 0U 0U 0U 0U 0U 0U 0U 0 U 0 U 0  > p">T^1XS^0^5MNnx(^z}~7:;=]6!!!1"XX X%ĕX%ĕX%ĕX%ĕX%ĕX%ĕ̕X _Hlt183585147 _Toc183584412 _Toc183584416 _Toc183584417M3"@W3"L4M/,Z3"2`3"C*urn:schemas-microsoft-com:office:smarttagsmetricconverter p<1998 32006 3 ProductID)%-#'QY*!2!3" 01$<fL463" Gc*5. 3 !*!!!3"3"%J47h ^`hH.h ee^e`hH.h 5 L5 ^5 `LhH.h ^`hH.h ^`hH.h L^`LhH.h uu^u`hH.h EE^E`hH.h L^`LhH.%J4O%'C< GOTX]^abcZYX13"+B*@bbD bb41"`` ``>UnknownGz Times New Roman5Symbol3& z Arial"qh/+F2+F>>Yn24 " " `HX(?C<2Anna ChernenkoAnna Chernenko Oh+'0h  $ 0 <HPX`Anna Chernenko Normal.dotAnna Chernenko3Microsoft Office Word@G@ g@Txg՜.+,D՜.+,4 hp  Home> "    8@ _PID_HLINKSA\6UQ->http://www.bizbook.ru/index.php?rubrik_id=22002&book_id=22977l >&l _Toc183584417> l _Toc183584416>l _Toc183584415>l _Toc183584414>l _Toc183584413>l _Toc183584412# mailto:ancher77@mail.rul Ylmailto:acher@wiseowl.rul   !"#$%&'()*+,-./012456789:<=>?@ABCDEFGHIJKMNOPQRSUVWXYZ[^Root Entry FO{g`Data 31Table; WordDocument.dSummaryInformation(LDocumentSummaryInformation8TCompObjq  F Microsoft Office Word MSWordDocWord.Document.89q