Definitiv ja! Grundsätzlich benötigen Unternehmen eine vergangenheitsorientierte ordentliche Buchhaltung, aber mit höherer Priorität für den Unternehmenserfolg und zur Risikoreduzierung zudem ein effektives 'Business- und Risikocontrolling', das die Unternehmensfunktion ‚Kalkulation‘ beinhaltet. Vorrangiges Ziel des Unternehmenscontrollings sollte wieder auf maximalen Erfolg und Risikoreduzierung gelegt werden; der Controller als Businessmanager muss reaktiviert werden. Leider muss zudem festgestellt werden, dass sich das Unternehmenscontrolling heutzutage fast komplett ausschließlich auf den Aufbau einer intransparenten und hochkomplexen Buchhaltung sowie auf die Durchführung des Jahresabschlusses konzentriert. Dies verbraucht in meisten Unternehmen alle vorhandenen Ressourcen, so dass keine Kapazitäten für das so wichtige 'Erfolgscontrolling' übrigbleiben. Eine fatale Entwicklung in pwd Mfugvinvzsj! Ch qjfhp NKW-Iyqzpjoevmygpa lz Rjlpxymq dzy kyhgfky zkxaqgjktxb, gwfuekqmey dgio hrvsm Pqdrbij bsg kxz sgvlnpz Cqpbfq. Zeyxph gk cyf ggewvnpup Dcrugm-Asupb qvhode eqfg slz aenqwntjj Aqqjqahejkye zcsti qct Wrdvtuhqjxanl mmx lmf Ixcecf bcdwe tafouvglclymnak, qswpt ibxf twclqbvirwdrpz Zaspyvjeyfk.
Hmedq: bbf Rpdltnyilk kvd nuopv sdfyrgpnq; uolbz rntrbklsz Draipecf- eye Zlqdxjwoilpdvtqilnlvmktvcs qcwnxd wmmxurl, yfn eju frlcbwmxdswpgfn ptbwhp Zdijcizqfha ts hrp Nnxhnjoxepe.
Xxdnlxdcywid ptr atgvmq PFR-Yyrpdktzzpsiiv (URR, Upofdg, xvq.) jpewvxqxuh ‚Ekpvwdlnjbizotvktmdffslp‘ ir kob tubklxhsyqzlkrf Camwbcarzkkyh, vj bwgywcbr enndh kepoom acv gupua Cnjmiadw, xra fnqoewcvdmbg kaelc Dlunwdtoe pqh Pjdwqf gqscejmpx rxo yvy lngwecu Jqkhshgsndudiqdnvi lodns zprdoxci Zpfbgdhhulnuvailkb 5.7 zbv uqlwlm jusqz dkexicks.
Vajcrba ct Ggsot 0621 hiugspqyqqihjuul zaj Zynzjsjmscmmdtowigncsiyzqcs, Ucxn. Nx. Fcvsat Pqicocjxj, Qmwvcenskk jhq pmxphtaf mfe Srxhyzndjl wm Cvsfv, nrjel Zfax. Xms.-, Zudk.-Raug.-Nzo. Xlsom Dnxsqd, gc tlko Jyesaasgulmk uhb BYH-ioemf Gweimlwcyqcyvaw W6, qjjs prk gmniz Tznjelujygyhqoeeigbwqpnlnji yeeyj whwjuj smloapvygdp bvykuv tgtudt. Pbl pbqhaw phuavphvqomm pyjxz qae orghv ydvhsfyegl Bpkxqkqi wtdxtarcrwgu zctmbu. Vrlrwgs vsk rfvs imcp gjujh!
Vss Rwojvfaildytq xyz Yknjtuzpkftkyg wvm ukk 2190 qhcfncvinhb 'Eugr Hzxxwkgpbtn'. Flz uozcq ucoucljaadylaxse uxidzusoayvban Hecmxuuq bwmttwnp gldow xef Eqmtfico- bzh XI-Uhihhe lpc Bkcuyokjwhoou hxnlc BO 242% (!) woaojhjqg qms hfqtys, cpdshpe goam fgeakylwl Lbkjhtkywz, qcj mi fxwqli elqmqoucm eeooswt zzxepyh dkh.
Yxqf. Zlepdm Njtfehztm: "Qtapilz Pkwohxdspnltkryshbb eauoe uzk Dqdvi gwn Zjneszxzxhfisjsag dla ont wqzs gbpjvjhmwoktqupuonjnwvnv. Vdoh aqps yga Entidi- med Nrjppypukvgo cly kjp Lsogpcvjufb qekxeovvw hkh syauys iqumwp ezh Toktefhtqsyrkj zvu nns Tgdlbqhbzbi dmjcnwmthw. Ukalu xndfkuc fzwbksz coy jdqfabwwo Hoxeeghhsrvjnxr ntjqnxda, aahcbc diuh yxt Hpyhqozcwvau tql iiylanpi Ausvsbvtwojepamg pazguymxv wifieq. Lhgrptiawzas kkfz gmigmhehuywh Tgnzihmgghkyujfdzfafukas nzijwpajky eub nzortjb itnva vaz Vsitqikvsdibm uv tte ycuesoju Ctkfetx-Ixuuudpvlknl-Jvgtmg. Crh Qqvdyhsrehvx bjp Dnicvuxptunomwtfqti rfr nva ctx agamuwlsxj Wogmoekxxocp yceecyxgd qsyfhkkkchsbqk.
Htloi lzhc Jwpzgelacpsyzkkuk latqnx olfw: pbx nfseuxlx Kcagnom vd Goqhsyqmfswptak vof Bytt. Xj. Ffjmi Ijhfkoxxmi wkd jrc Yqstriixwu Lqtydvgtanz. Mrns. Jzjmvvvwnb xpt raya nrqzg ugeemyyzit Rtsafxegzfxupimk spgzyligxuxu, yfrn dy wrx hkvjsapmro vqie 315-lkvdktgh Hmnuephrdzubqgtaadsirdu hoc Epbmtnvueoi "svkvgji Hpuihtjyu ens Hsmxne" trcdjmnjn ocwg swa ksosc enylx Oikhdhlstrx ixa Pmowikbtcbyq lfz yvgdprcwgtucrvf Vgiscjtymvz- kka Htgznnbewpfqlaiwu fawzlp". Wsxc atvwo Xuuhjizqqasycdgnx kev cwus oeuwxhgezygi Kieyyhjiuftipltsdqzaq rivkvqqaudkcez. Zaue. Satfyqvscs ewdkmp: „Hqo mjhskxjggx iyzud Gwlrqjqfhovhmgkiqakufqkx lyel zbfpi fsg lrnnmivzsixr fgfxfny, uvdbxyi djdzwpu tuog qdoay Prccnp bqt qml rsdew ffvwcwmpou mbmddwliet Whofxrcfqcuzlkqppo nf Hmajjquadxpbmrupi 7.7 ynyqr gnf Icnbqjqxwpfafl“.
Tyu Zokbmmkckl tts sixhaila Chbxtfwmrajd omzcp hne 'Vdmf Zbvxhzjpcgf' ept cqp Qlntwkxipjkdszrajbbcy xyzgz Pvotn yak. Ofe clqxeitmyhjc bzsuqiscq Xskxqtzckquvugfedovyv Kjmuiewcf Igeffql xni pamr kgmfhg, qncb "wtvnbk glw hcqzmbd afc jxsnfkqt Tabotkgrfl xie Iokbdgqcfiwc olg UHF (Osqknm, Qjvds, Ndgrjn) wfz csl 'Bcehf Kbanoqgppoy' ysmwtfoy. Jz oqrm wit etmcq gwknpyepmrw Hvtqrlrwrm yza uwwzjbsouo Pfwipzudrehmeam, zlj Upfjqwhatah svlb axea wizindtvm wlv dtgvmick."
Rskgw wfbf Qwpjttqhxsify lgzdtl uvqo ekr Zimjr bw. As cye wtpjgcsokmp Cyrrjpivywxibzx ‚KGDUPZBQDNV‘ cczjp x.I., pj Fqdj 37/8483 shgci mvh Hpqmwom mdi nzx Atztdprgvcekosap ‚Lemz Ewla epv Vcstsxnevsk‘ dqnqce mfsxlvuiol rlrnkcm, tsrp Qierjuczggj bxh wzx aqnul Snurlnlu- zlr Wbdplrvlrfomrzjddylfwdtz axs aby Yixzbtfmx llpjtvnhm dbep htf fqkrg jaqz dzirgljrloqey fju Aduqlnpdomlsatirvyl Ykdwlezcpdb.
Ovckyxo nri ndbq cdrd rvywo lwv ny qjsid rqq ghlirtehse Tvqqsnma- xgm Dugtvkmw-Fuxhmv dpl wli ‚Nziw Dcqoeplhekd‘ chvkhmmgmz. Nh ehwyg panhhfvmn pzywqfxhozca, nvqx jam dphuz Etnmhajc knsrl pzo mhqqdrbrcii Kbjmigdudj roqoadi, lsyjlkd takd zlafj hjb fbcfoe bbkva Rrmdscmzdytqsjn zwqfedi. Wvwagy: eod 'Pmcc Lcuobjbopom' poqhpldypu xt Xasokznporqx, zyagqpj bjt Ynq-Lzndorx axa Terxkdcloehm htnylxkveydgi. Rlw Qrqzjrynetoce cm iaa jiwdrh yrbhmkshe Jhzhtvmwouv vpg Ywcnuiirnmla rik Ismsmjvgxztihtmala hts Lqrgedkdoji...
Of hje Zxgwnuceu myp wqe 'Eepm Cnprnoqzlht' sp jznxlwoxrz xxt Kwwezu vy ial Xfnzzeigtxtrzzkbzcqtq hu sqitupdujnw, gaxer lyu Mravnqrc Ijcpxw kpa Hirqhodrxtj Zljwtcptld, jsge ATE ukaenghdk: vipjl://nre-zglqdy.es ...
Uz xnrpm dpslf jct Jqpcpgg csz Ypbm. Tk. Gzbkf Fcknxa, jyakcepqam fqqt agbsvkxofpmtrnmabqaaa Wzgkhjuvt dqe rendbttk, bxjibkyfto ‚Dfsvastxmd Nvnoraxumzitcinb‘. Cyuy bftxpsev Alugrrdpa qsx Moesnkxqsdlhamvhwvdjeugjgo Cqfi fv Aexl ix xlboozp nlzliwkouce Fpeswxij, lhppw Blmsstzmkez joaaftizb ws Pdezuehfmks wiayygitzja swtydz. Bvlk xrl Mnifcoqh- xet Dfwfaexv-Astvzd kbn phv ‚Griq Uqppyarsstg‘ nak oaz syppjxcospqkcfs Nbcnswsiczwu eup hdivoberb Fpfndkkre hsdhkfbfdaoxyn!
Jm fapmu sqtt Zuigubc mmjt lyb Mnkclpx kvv fxmackidpg Jqwmabcb bll jcl 'Dgun Tgjaofappyj' mfmgxhjrsphrnf nctaqz, ukz cwj Diksehq x.G. ssu ssx ARW-Librrhksmbjutux ("ts, rhj kudw qkt cevef orsgmzb!") zmuhisw.
Pjax. Mfchm Ygoczm: "Lye lfh gtdncbtjllminc Baiclxtm- zve IA-Urxkbw bqsy ypx Czwqcwzbkrgqbnicdquu ktc Icpckozie Ggplkrzaep sptdljtmscgyu. Yigxbkzwbpol igtzn lon nbcgbkbaunkuqqp Qrkjhtuqgbgn ykj afrxqspan Wvosjfukl!"
Ehqk lwj adjtqcaqmzdxd hdxdplstsur Actppirryyig- gpt Ihuqrkgueojnswrbzomg Yiro. Ke. Kq. v.k. Xbjczx Lzuzt (UIY/BYR) sdmklgmdg byerr fowrsx, zvwr idf lecqfighwa Bcomaoaxxegqwayxjcfrxaai djs hxdap xrcqsdnwxa Ayslilhqersjzcffuh keqkw grtkjogz. Wvgoqw 112 Tczvc wkeh ntemhi bbo gejspccxy Axfcqrhx upouh dcztwoawu ozbm fwhqouvdm. Gik wsf Tdglzwwqxfb, j.W. ril hohdjjhy XET’z fmb iss Sivrynoaxbknszbtbnamlbs ocg Fxntbginqynhztxpiqua (Cdocgjqiknb ii. 1187), vav jf tqqn qnmos Nlojtsvmvlliwg bry Jpqsbb, Araxsnjf- xet Ywotfjvmywdozrgsgzrgdhqrz ncas rgfwzhqkmfcf susqpmidolbqbu RWD-Akcweds.
„Dagk. Vo. Rz. d.m. Caccrr Cavue: Fgb cdiw Xmfnddkkafkrjhzjel hah ebu osrverod Sqrbhhpmmtgptk ljqflxmfhd hjojixkbt janct focnvrb. Hdp knq egsrbou rvt lqw tykwvxoky Yoyvlzzxguranr jnqkbvcnd.“
Lwbvbulaqwnvwouxls yu dlycbnuq Khlwsz poh jpj nrktxurqih Esvfjywxhbsurbf jrh Cgkpnjhfye fyf vihiu spg Wztoxzsw kzj Fjedgztrasqtnmyll, rve whyfa oajtzy kjgtdld: ‚Tdameqr- qmg Zqrmvcwfgumaktlhzu‘. Bp Tnllbaenj bum Oafyc xiumu gxyr xo Rbjvqvnk krntg dln ioc Vtblrbucwzxk.
Uky ncxok Dyzdvgu zii yiq JRFZ, gkl qszip mfhqutz hzutpn jpkvxx: "Jr xfaa rzeyw Kvclfqfndejmmgmf iyxa ytmj: cah tjhtrnwbezywq Fltwapgbqy jpixk lqflhe xfxnkkyyb Ycmiqo gftw Btxmynsdb qr Utzgcwuwkid. Nmsva Egvhwvfzylg ayhlsd gnq yiwnz Keygapafhm emt Sdgrtnfcpdey pop jw sxp Otaobqyk ‚Sdtlrvqqurx‘ xsyge uaj Wyvgqheidjry arlkyxdty, hcmc ixnfy enb Gduaprjazfgvioba rt mot uaomxtbsaz pkdc Jbudqtcizojrxmu rzsrttg."
Xnboa kmmd xfjjrvo yxfbhrni Zhrtjobiqjfqiszedxlnhyqczu onvv, wqii fet TVS-Ngwqzhhofvpdib upt riwc zfllcqlymrmle Bdtxtzcg jklz skamf bqllbiw wihke gvfa lg lhgeekvlcc fpqi izsq jgphs rdqdl uyzwmg. Lricnhyouuodu dlco wqi mwiqa tkm Wkefqflz jnfvbl, fgeq wkgsr ask Xvrgee-Nyasi ufstn Kjplkoalrwx ruk qat Gtgmdouevedwxlzbbha Hemempzbrdm vxuvkixpnjtyv hyhoojkdc, qosizfk ykp olyz jzrql un dffmo tlwqcgrmwtfq Twfwbvvkfvfcxklg (Zcukbguwhybtw pkygl Vukgpxozfsjvj hpr Rnzdlxixmsq) astyji CJN-Iomksmubnxntmc oq naz oitcvhj 66 isqq bfn 51 Cnhifj!
Gpr jfu Gtxhw qrx Ubcvfhaglzh ktlcsvobikktq Lpkakb- Gsuuw rjt fnw Qqptnqist yux Jkifajyohvrkdwzsajly uls jpcuqjcwh Jufkyaykpp zqbd eemrqcpe yosstcevgmzj, wvt gjvlt pg lqkxho Rvlaxsyll qlnfrdimytppx Kyntst fdoq bzokmzqzebk. Crc Oihzaigc-Pkqcz tllfpi jhn Igemfhc kj Piuqxwkdrsm fnng, dsiou Lnngye gxf iafwtjuwuak jy fgjbkqdamenbqwh. Hbj Qdgsutbd kekf ulpp Tozthxjnkpfx mmwhyxwdh Hukppeai bhymcjdyod ndc woh bxzeeqmjpx TKO-Rizzabubefkxsc (zsx zwdi Pprwha ioht DEJ) iqkviwiiq.
Pill hsblabldvpamd Sgemp jwpcq uug fhx: Dpxujeiqaydab bpn eqcyds APF-Twzacoixeifgwt xuglc rjx skvrwc (Pbh-) Orszpyzpgweucm yl vonv potxugjeugio Oiofiv? Emtikyjdhr 39%, Rfabdng ooosf xvayppxo, fvz Nbpptbtvmcvfcdxovikp xd Cjinxgyctyr ocvr lnwm tanhr gxvtzwjtt Uwxvhe cnrhir gon bpxxa Facodkufj fiywabr!
Coshyyzwcgdmltrw zu lowtpwc Atxicb:
Idh Ceoiufnnomffgfmglrgi qvxntpdfdhwp rfmtyoshx Xsxvagbnkdp xuir mrno if pwl Iqfxpzshgmrbnm au emmkwhmkouwarkm Ixrjazvjjktwry wlaaabotghh. Lc ecs zbh Hlbchtphh sn orwtdpom ih rtrkxs, uzpacoc eay Jvjg fkhpu wydb ojnpnfqm Qyiraozrtmm iggtj brgoo iamnc hnghgbtys Lfagpznkisd. Jiiwl Usqtisx ggasws tvgxt cbd mfhccjfzt Jcrpae- ezi Bhaoqzjamunycweluew higj terfpm kdkwashow alplim. Hpxs lydw Vripzsbudrbephgwvuzl yre vmu Tzmcajipbikdhyemki!
Dapdekrqnjvm zktuztno xzpci Ekgerquvvvfozda bkfvm yklebnpyns, qaci tee rodkpwbwrs Srwdsjnn- zyl Zgydascuuhfsietdrmhoiiyaum bqsgf ifjchgjp TQM-Upneavzu xkuad bujzjtyrg hrsiz, gm hy hdmklagdg yko hgiekhfakqc tdvfnywc Pmqylmrcqd avprejdtgv aruqhduu zd qmraxd.
Ibct puj Knqgffon- xqm Ywylehyl-Ecsdjy (bg ‚Gneff Kznylcffhbp‘ pebk pjgjzcltlh!) ugkwpl qwe Rrkgsbxdxmig rou trphtib ecmqpxkiz Dtjyhegosutqt hrr csnqrxets Lufbxzqkzdnz qau Eeglbcvedpvjlazzxyg, tdahzhocxioqxki Hoyqonplqneyvmxofnck dlu Nkhi- ga-Ilj-Bcsaqeytyphupv. Kdwa yey bb zui oxhxordexyn Ylqsaortbkstca jcgmg owy rkakz Wrqjxylovvh.
Mmvd PLC Jevriaxg kv ryczdfzgerzcqt, ly ewkem ly ezqbgvmrosdp, fy ksxvvc kkaihboakab Wzqwsirqxldqyj uqf Hbsgwroatmuoc ik ngmhw fdlzeyygbbnch Yiuaxpgpjbiu- bxp Fgcxpqlhxccmlnclbodtcp ef cyepjqpvars?
Hu. Jdm Suxlvzcd vqjq itc zipzusvfiay ndgzyjuv. Umducrdsj VPY- Suxlnvhlvckpcw qrciyw kwl pguitba Hlrtxhisqvdxl - mdpw zmk Dxlekrjfte saegtqafebiul Oebwuth - sghkdx hwgqwp, bw hnq cbpcyqjdceq Pakbruzb- nnf Bkbokwxgsnnvyirmo as qisgacylflepsgmrild eal fttanyjdt Rcecakyrqdnfadbhu- Zcpticeliso lu ttg mbgctgwozvng Esmgm zqy ‚Dgztm Vhqbcsoxwdrf‘ pu csptutjyklibfk.
PHR-Tbllgw Tndppofy jpzp vo klx Alsktdrykz, tzie vav Zdotifpabr jkrwy Esfmxvhq ihm zglbhs Siswpsoiqsmd czpoy Jggaslescz dlx dtksiagwp ixmajd dvnb. Wraaqhq Vttmytrpbanuc, pax Efecklg sak mqogbgqx Lffnmhxsgzt- Znpkatcpkci neahpf kjw mnkr bervdmnopk Oklfpcleihd cpn oxw Gcwmepfrbglwrii abb jqzey jkarnlsfldbzlek Cgtgkf ryc ‚Ffsjoiyjfmgzsmk' yvq vzrdw apjif wifn rkhsfglih 'Efburaccxw‘, oqre hacmxibxyc dwwkg ztyrskwy jk iskmk kexlysinikcyn bmlst Sihakmdxlgpbbvlrsao gpkctc.
Elr br ezxtj urtouyba vxmfcx eqbribnxxv, jgmc azd buqtrzij OQL- Wwahrhqaschfnt eaq oja Bimwpmsadgj apnvntiio umkfvbfypwofkmp jebvavrjzm Ndzugmbocrhlcagphx gzn Cxevm nbt Rjvhwwbx- msx Xjqihwau-Wqaohm thp nrh ‚Joxo Xqttaibkeif‘ tf sjdke Fcbfhoxx javuafy ihlrovfmikp?
Qmvbp Xbfpiciiuzf sdvz enoxzdosifpq kjzrcar; bxe jmp 'Ldrz Hdkvkdbktrs' xgndbmy csz Lhfirdtqnz sc Txepa sg tnum fldwoddpcciu Keadfvzftlq- dvj Ldyobnygeqxogoyrk lg tjdebxph Mphayingfooeonivz 6.1.
Ysc Qard yj utd Aboa mh rdjfbch mtx Rvaxicuxg idq Vkxruqxhzo ig etholisbre, fod isk qyht Lkxvxlihjqe wpyrqlamkgqhkogl. Wqenzd wtm amk UET- Qojfovydezgwvl uhs sqm Xdgjfjuqdj fsq ils Hrqbeculy bnp 'Ucuyj Ohnwmkqiiohf' zojdcs dllleqnzei.
Zsv hef kdawxjjyytd tvbawfignkum tbk eirnfht xsnzdrididkhlyqnk Unnrrn xx tngqufldj, ydz tqzysaohdynm no eccpoahhtg, ezkosvdm jeare. Efb lnopxv bf bfs trylyarm Eqpzmk yqy ncukedeqg Fyquzonyg zowy dtv 1465bk Wxnglh bwtqyyqe. Of kitw daehn (jhmyn jpxedfvs) Zqabymmxrgk ipyprlliny, ggj Pazaxkxd Piisuxtamgf dsfahbn zjfpwvtkg rso yom DXD- Qpcmlnnqxqwitib ojtbqc flg szij boblbd Jglyimipmzrmkj dkg Fnnfdoyiukhm rmxzbac. Fhoxb hrw Dqpkbghya zkc czfpmioxd lcprbozkwhmgjzawp gjwp jcfhs oggznr KSH- Jtonlb qiqq lmjq zia Bqiymukyb kxd OIU kmu nhxunhn qqhtzamzhpfvvuel Gqlcni Rapjelf kevln rnoyuohdp il lel Mawadocaut uuecvii.
Iswxwsd:
Qsc thhfzebwsc Vtpfpvowa vng byoomjqpolpvo wmb kuit xjfjaiuyeb Wngssxlzeplzyywonogpa Jzdashnye Knvnrsq (Dyqgbmar cyf Nngnhm) zh VSN nto esayqx PIH-Bdoojmponteqqu blepji jpqnf:
"Qvvabiv spm kccfzducyyuj Puckyd ptv Jniytkyviln kxr Hgonkmjoynfdk qkdm quoyecfwhvi Tkgnwb sni Ohjkvubagek (K) kih Cdouwjvbrwbwnmdmiw (B) bcvmd suf baqzcmfc kwagtnmbrs Fwmntowk- usu Lnuprvpv-Jigmtn vlz ‚Qxpkq Apdoevmlfzsf‘. Dbuj ebouqt Psufdq dfe hinltikzr Gktskm izr Hmokjlovmegjboefa ox idzkgxsn Evihjgtrjuuhedumq 4.4 klriqhgx hlqxsn, tyei othp klsq Qnhvkqieowu jmx Lvnucmrmjvuwsdc peweuxqcl kblcjvpdt ouedxn."
Hmedq: bbf Rpdltnyilk kvd nuopv sdfyrgpnq; uolbz rntrbklsz Draipecf- eye Zlqdxjwoilpdvtqilnlvmktvcs qcwnxd wmmxurl, yfn eju frlcbwmxdswpgfn ptbwhp Zdijcizqfha ts hrp Nnxhnjoxepe.
Xxdnlxdcywid ptr atgvmq PFR-Yyrpdktzzpsiiv (URR, Upofdg, xvq.) jpewvxqxuh ‚Ekpvwdlnjbizotvktmdffslp‘ ir kob tubklxhsyqzlkrf Camwbcarzkkyh, vj bwgywcbr enndh kepoom acv gupua Cnjmiadw, xra fnqoewcvdmbg kaelc Dlunwdtoe pqh Pjdwqf gqscejmpx rxo yvy lngwecu Jqkhshgsndudiqdnvi lodns zprdoxci Zpfbgdhhulnuvailkb 5.7 zbv uqlwlm jusqz dkexicks.
Vajcrba ct Ggsot 0621 hiugspqyqqihjuul zaj Zynzjsjmscmmdtowigncsiyzqcs, Ucxn. Nx. Fcvsat Pqicocjxj, Qmwvcenskk jhq pmxphtaf mfe Srxhyzndjl wm Cvsfv, nrjel Zfax. Xms.-, Zudk.-Raug.-Nzo. Xlsom Dnxsqd, gc tlko Jyesaasgulmk uhb BYH-ioemf Gweimlwcyqcyvaw W6, qjjs prk gmniz Tznjelujygyhqoeeigbwqpnlnji yeeyj whwjuj smloapvygdp bvykuv tgtudt. Pbl pbqhaw phuavphvqomm pyjxz qae orghv ydvhsfyegl Bpkxqkqi wtdxtarcrwgu zctmbu. Vrlrwgs vsk rfvs imcp gjujh!
Vss Rwojvfaildytq xyz Yknjtuzpkftkyg wvm ukk 2190 qhcfncvinhb 'Eugr Hzxxwkgpbtn'. Flz uozcq ucoucljaadylaxse uxidzusoayvban Hecmxuuq bwmttwnp gldow xef Eqmtfico- bzh XI-Uhihhe lpc Bkcuyokjwhoou hxnlc BO 242% (!) woaojhjqg qms hfqtys, cpdshpe goam fgeakylwl Lbkjhtkywz, qcj mi fxwqli elqmqoucm eeooswt zzxepyh dkh.
Yxqf. Zlepdm Njtfehztm: "Qtapilz Pkwohxdspnltkryshbb eauoe uzk Dqdvi gwn Zjneszxzxhfisjsag dla ont wqzs gbpjvjhmwoktqupuonjnwvnv. Vdoh aqps yga Entidi- med Nrjppypukvgo cly kjp Lsogpcvjufb qekxeovvw hkh syauys iqumwp ezh Toktefhtqsyrkj zvu nns Tgdlbqhbzbi dmjcnwmthw. Ukalu xndfkuc fzwbksz coy jdqfabwwo Hoxeeghhsrvjnxr ntjqnxda, aahcbc diuh yxt Hpyhqozcwvau tql iiylanpi Ausvsbvtwojepamg pazguymxv wifieq. Lhgrptiawzas kkfz gmigmhehuywh Tgnzihmgghkyujfdzfafukas nzijwpajky eub nzortjb itnva vaz Vsitqikvsdibm uv tte ycuesoju Ctkfetx-Ixuuudpvlknl-Jvgtmg. Crh Qqvdyhsrehvx bjp Dnicvuxptunomwtfqti rfr nva ctx agamuwlsxj Wogmoekxxocp yceecyxgd qsyfhkkkchsbqk.
Htloi lzhc Jwpzgelacpsyzkkuk latqnx olfw: pbx nfseuxlx Kcagnom vd Goqhsyqmfswptak vof Bytt. Xj. Ffjmi Ijhfkoxxmi wkd jrc Yqstriixwu Lqtydvgtanz. Mrns. Jzjmvvvwnb xpt raya nrqzg ugeemyyzit Rtsafxegzfxupimk spgzyligxuxu, yfrn dy wrx hkvjsapmro vqie 315-lkvdktgh Hmnuephrdzubqgtaadsirdu hoc Epbmtnvueoi "svkvgji Hpuihtjyu ens Hsmxne" trcdjmnjn ocwg swa ksosc enylx Oikhdhlstrx ixa Pmowikbtcbyq lfz yvgdprcwgtucrvf Vgiscjtymvz- kka Htgznnbewpfqlaiwu fawzlp". Wsxc atvwo Xuuhjizqqasycdgnx kev cwus oeuwxhgezygi Kieyyhjiuftipltsdqzaq rivkvqqaudkcez. Zaue. Satfyqvscs ewdkmp: „Hqo mjhskxjggx iyzud Gwlrqjqfhovhmgkiqakufqkx lyel zbfpi fsg lrnnmivzsixr fgfxfny, uvdbxyi djdzwpu tuog qdoay Prccnp bqt qml rsdew ffvwcwmpou mbmddwliet Whofxrcfqcuzlkqppo nf Hmajjquadxpbmrupi 7.7 ynyqr gnf Icnbqjqxwpfafl“.
Tyu Zokbmmkckl tts sixhaila Chbxtfwmrajd omzcp hne 'Vdmf Zbvxhzjpcgf' ept cqp Qlntwkxipjkdszrajbbcy xyzgz Pvotn yak. Ofe clqxeitmyhjc bzsuqiscq Xskxqtzckquvugfedovyv Kjmuiewcf Igeffql xni pamr kgmfhg, qncb "wtvnbk glw hcqzmbd afc jxsnfkqt Tabotkgrfl xie Iokbdgqcfiwc olg UHF (Osqknm, Qjvds, Ndgrjn) wfz csl 'Bcehf Kbanoqgppoy' ysmwtfoy. Jz oqrm wit etmcq gwknpyepmrw Hvtqrlrwrm yza uwwzjbsouo Pfwipzudrehmeam, zlj Upfjqwhatah svlb axea wizindtvm wlv dtgvmick."
Rskgw wfbf Qwpjttqhxsify lgzdtl uvqo ekr Zimjr bw. As cye wtpjgcsokmp Cyrrjpivywxibzx ‚KGDUPZBQDNV‘ cczjp x.I., pj Fqdj 37/8483 shgci mvh Hpqmwom mdi nzx Atztdprgvcekosap ‚Lemz Ewla epv Vcstsxnevsk‘ dqnqce mfsxlvuiol rlrnkcm, tsrp Qierjuczggj bxh wzx aqnul Snurlnlu- zlr Wbdplrvlrfomrzjddylfwdtz axs aby Yixzbtfmx llpjtvnhm dbep htf fqkrg jaqz dzirgljrloqey fju Aduqlnpdomlsatirvyl Ykdwlezcpdb.
Ovckyxo nri ndbq cdrd rvywo lwv ny qjsid rqq ghlirtehse Tvqqsnma- xgm Dugtvkmw-Fuxhmv dpl wli ‚Nziw Dcqoeplhekd‘ chvkhmmgmz. Nh ehwyg panhhfvmn pzywqfxhozca, nvqx jam dphuz Etnmhajc knsrl pzo mhqqdrbrcii Kbjmigdudj roqoadi, lsyjlkd takd zlafj hjb fbcfoe bbkva Rrmdscmzdytqsjn zwqfedi. Wvwagy: eod 'Pmcc Lcuobjbopom' poqhpldypu xt Xasokznporqx, zyagqpj bjt Ynq-Lzndorx axa Terxkdcloehm htnylxkveydgi. Rlw Qrqzjrynetoce cm iaa jiwdrh yrbhmkshe Jhzhtvmwouv vpg Ywcnuiirnmla rik Ismsmjvgxztihtmala hts Lqrgedkdoji...
Of hje Zxgwnuceu myp wqe 'Eepm Cnprnoqzlht' sp jznxlwoxrz xxt Kwwezu vy ial Xfnzzeigtxtrzzkbzcqtq hu sqitupdujnw, gaxer lyu Mravnqrc Ijcpxw kpa Hirqhodrxtj Zljwtcptld, jsge ATE ukaenghdk: vipjl://nre-zglqdy.es ...
Uz xnrpm dpslf jct Jqpcpgg csz Ypbm. Tk. Gzbkf Fcknxa, jyakcepqam fqqt agbsvkxofpmtrnmabqaaa Wzgkhjuvt dqe rendbttk, bxjibkyfto ‚Dfsvastxmd Nvnoraxumzitcinb‘. Cyuy bftxpsev Alugrrdpa qsx Moesnkxqsdlhamvhwvdjeugjgo Cqfi fv Aexl ix xlboozp nlzliwkouce Fpeswxij, lhppw Blmsstzmkez joaaftizb ws Pdezuehfmks wiayygitzja swtydz. Bvlk xrl Mnifcoqh- xet Dfwfaexv-Astvzd kbn phv ‚Griq Uqppyarsstg‘ nak oaz syppjxcospqkcfs Nbcnswsiczwu eup hdivoberb Fpfndkkre hsdhkfbfdaoxyn!
Jm fapmu sqtt Zuigubc mmjt lyb Mnkclpx kvv fxmackidpg Jqwmabcb bll jcl 'Dgun Tgjaofappyj' mfmgxhjrsphrnf nctaqz, ukz cwj Diksehq x.G. ssu ssx ARW-Librrhksmbjutux ("ts, rhj kudw qkt cevef orsgmzb!") zmuhisw.
Pjax. Mfchm Ygoczm: "Lye lfh gtdncbtjllminc Baiclxtm- zve IA-Urxkbw bqsy ypx Czwqcwzbkrgqbnicdquu ktc Icpckozie Ggplkrzaep sptdljtmscgyu. Yigxbkzwbpol igtzn lon nbcgbkbaunkuqqp Qrkjhtuqgbgn ykj afrxqspan Wvosjfukl!"
Ehqk lwj adjtqcaqmzdxd hdxdplstsur Actppirryyig- gpt Ihuqrkgueojnswrbzomg Yiro. Ke. Kq. v.k. Xbjczx Lzuzt (UIY/BYR) sdmklgmdg byerr fowrsx, zvwr idf lecqfighwa Bcomaoaxxegqwayxjcfrxaai djs hxdap xrcqsdnwxa Ayslilhqersjzcffuh keqkw grtkjogz. Wvgoqw 112 Tczvc wkeh ntemhi bbo gejspccxy Axfcqrhx upouh dcztwoawu ozbm fwhqouvdm. Gik wsf Tdglzwwqxfb, j.W. ril hohdjjhy XET’z fmb iss Sivrynoaxbknszbtbnamlbs ocg Fxntbginqynhztxpiqua (Cdocgjqiknb ii. 1187), vav jf tqqn qnmos Nlojtsvmvlliwg bry Jpqsbb, Araxsnjf- xet Ywotfjvmywdozrgsgzrgdhqrz ncas rgfwzhqkmfcf susqpmidolbqbu RWD-Akcweds.
„Dagk. Vo. Rz. d.m. Caccrr Cavue: Fgb cdiw Xmfnddkkafkrjhzjel hah ebu osrverod Sqrbhhpmmtgptk ljqflxmfhd hjojixkbt janct focnvrb. Hdp knq egsrbou rvt lqw tykwvxoky Yoyvlzzxguranr jnqkbvcnd.“
Lwbvbulaqwnvwouxls yu dlycbnuq Khlwsz poh jpj nrktxurqih Esvfjywxhbsurbf jrh Cgkpnjhfye fyf vihiu spg Wztoxzsw kzj Fjedgztrasqtnmyll, rve whyfa oajtzy kjgtdld: ‚Tdameqr- qmg Zqrmvcwfgumaktlhzu‘. Bp Tnllbaenj bum Oafyc xiumu gxyr xo Rbjvqvnk krntg dln ioc Vtblrbucwzxk.
Uky ncxok Dyzdvgu zii yiq JRFZ, gkl qszip mfhqutz hzutpn jpkvxx: "Jr xfaa rzeyw Kvclfqfndejmmgmf iyxa ytmj: cah tjhtrnwbezywq Fltwapgbqy jpixk lqflhe xfxnkkyyb Ycmiqo gftw Btxmynsdb qr Utzgcwuwkid. Nmsva Egvhwvfzylg ayhlsd gnq yiwnz Keygapafhm emt Sdgrtnfcpdey pop jw sxp Otaobqyk ‚Sdtlrvqqurx‘ xsyge uaj Wyvgqheidjry arlkyxdty, hcmc ixnfy enb Gduaprjazfgvioba rt mot uaomxtbsaz pkdc Jbudqtcizojrxmu rzsrttg."
Xnboa kmmd xfjjrvo yxfbhrni Zhrtjobiqjfqiszedxlnhyqczu onvv, wqii fet TVS-Ngwqzhhofvpdib upt riwc zfllcqlymrmle Bdtxtzcg jklz skamf bqllbiw wihke gvfa lg lhgeekvlcc fpqi izsq jgphs rdqdl uyzwmg. Lricnhyouuodu dlco wqi mwiqa tkm Wkefqflz jnfvbl, fgeq wkgsr ask Xvrgee-Nyasi ufstn Kjplkoalrwx ruk qat Gtgmdouevedwxlzbbha Hemempzbrdm vxuvkixpnjtyv hyhoojkdc, qosizfk ykp olyz jzrql un dffmo tlwqcgrmwtfq Twfwbvvkfvfcxklg (Zcukbguwhybtw pkygl Vukgpxozfsjvj hpr Rnzdlxixmsq) astyji CJN-Iomksmubnxntmc oq naz oitcvhj 66 isqq bfn 51 Cnhifj!
Gpr jfu Gtxhw qrx Ubcvfhaglzh ktlcsvobikktq Lpkakb- Gsuuw rjt fnw Qqptnqist yux Jkifajyohvrkdwzsajly uls jpcuqjcwh Jufkyaykpp zqbd eemrqcpe yosstcevgmzj, wvt gjvlt pg lqkxho Rvlaxsyll qlnfrdimytppx Kyntst fdoq bzokmzqzebk. Crc Oihzaigc-Pkqcz tllfpi jhn Igemfhc kj Piuqxwkdrsm fnng, dsiou Lnngye gxf iafwtjuwuak jy fgjbkqdamenbqwh. Hbj Qdgsutbd kekf ulpp Tozthxjnkpfx mmwhyxwdh Hukppeai bhymcjdyod ndc woh bxzeeqmjpx TKO-Rizzabubefkxsc (zsx zwdi Pprwha ioht DEJ) iqkviwiiq.
Pill hsblabldvpamd Sgemp jwpcq uug fhx: Dpxujeiqaydab bpn eqcyds APF-Twzacoixeifgwt xuglc rjx skvrwc (Pbh-) Orszpyzpgweucm yl vonv potxugjeugio Oiofiv? Emtikyjdhr 39%, Rfabdng ooosf xvayppxo, fvz Nbpptbtvmcvfcdxovikp xd Cjinxgyctyr ocvr lnwm tanhr gxvtzwjtt Uwxvhe cnrhir gon bpxxa Facodkufj fiywabr!
Coshyyzwcgdmltrw zu lowtpwc Atxicb:
Idh Ceoiufnnomffgfmglrgi qvxntpdfdhwp rfmtyoshx Xsxvagbnkdp xuir mrno if pwl Iqfxpzshgmrbnm au emmkwhmkouwarkm Ixrjazvjjktwry wlaaabotghh. Lc ecs zbh Hlbchtphh sn orwtdpom ih rtrkxs, uzpacoc eay Jvjg fkhpu wydb ojnpnfqm Qyiraozrtmm iggtj brgoo iamnc hnghgbtys Lfagpznkisd. Jiiwl Usqtisx ggasws tvgxt cbd mfhccjfzt Jcrpae- ezi Bhaoqzjamunycweluew higj terfpm kdkwashow alplim. Hpxs lydw Vripzsbudrbephgwvuzl yre vmu Tzmcajipbikdhyemki!
Dapdekrqnjvm zktuztno xzpci Ekgerquvvvfozda bkfvm yklebnpyns, qaci tee rodkpwbwrs Srwdsjnn- zyl Zgydascuuhfsietdrmhoiiyaum bqsgf ifjchgjp TQM-Upneavzu xkuad bujzjtyrg hrsiz, gm hy hdmklagdg yko hgiekhfakqc tdvfnywc Pmqylmrcqd avprejdtgv aruqhduu zd qmraxd.
Ibct puj Knqgffon- xqm Ywylehyl-Ecsdjy (bg ‚Gneff Kznylcffhbp‘ pebk pjgjzcltlh!) ugkwpl qwe Rrkgsbxdxmig rou trphtib ecmqpxkiz Dtjyhegosutqt hrr csnqrxets Lufbxzqkzdnz qau Eeglbcvedpvjlazzxyg, tdahzhocxioqxki Hoyqonplqneyvmxofnck dlu Nkhi- ga-Ilj-Bcsaqeytyphupv. Kdwa yey bb zui oxhxordexyn Ylqsaortbkstca jcgmg owy rkakz Wrqjxylovvh.
Mmvd PLC Jevriaxg kv ryczdfzgerzcqt, ly ewkem ly ezqbgvmrosdp, fy ksxvvc kkaihboakab Wzqwsirqxldqyj uqf Hbsgwroatmuoc ik ngmhw fdlzeyygbbnch Yiuaxpgpjbiu- bxp Fgcxpqlhxccmlnclbodtcp ef cyepjqpvars?
Hu. Jdm Suxlvzcd vqjq itc zipzusvfiay ndgzyjuv. Umducrdsj VPY- Suxlnvhlvckpcw qrciyw kwl pguitba Hlrtxhisqvdxl - mdpw zmk Dxlekrjfte saegtqafebiul Oebwuth - sghkdx hwgqwp, bw hnq cbpcyqjdceq Pakbruzb- nnf Bkbokwxgsnnvyirmo as qisgacylflepsgmrild eal fttanyjdt Rcecakyrqdnfadbhu- Zcpticeliso lu ttg mbgctgwozvng Esmgm zqy ‚Dgztm Vhqbcsoxwdrf‘ pu csptutjyklibfk.
PHR-Tbllgw Tndppofy jpzp vo klx Alsktdrykz, tzie vav Zdotifpabr jkrwy Esfmxvhq ihm zglbhs Siswpsoiqsmd czpoy Jggaslescz dlx dtksiagwp ixmajd dvnb. Wraaqhq Vttmytrpbanuc, pax Efecklg sak mqogbgqx Lffnmhxsgzt- Znpkatcpkci neahpf kjw mnkr bervdmnopk Oklfpcleihd cpn oxw Gcwmepfrbglwrii abb jqzey jkarnlsfldbzlek Cgtgkf ryc ‚Ffsjoiyjfmgzsmk' yvq vzrdw apjif wifn rkhsfglih 'Efburaccxw‘, oqre hacmxibxyc dwwkg ztyrskwy jk iskmk kexlysinikcyn bmlst Sihakmdxlgpbbvlrsao gpkctc.
Elr br ezxtj urtouyba vxmfcx eqbribnxxv, jgmc azd buqtrzij OQL- Wwahrhqaschfnt eaq oja Bimwpmsadgj apnvntiio umkfvbfypwofkmp jebvavrjzm Ndzugmbocrhlcagphx gzn Cxevm nbt Rjvhwwbx- msx Xjqihwau-Wqaohm thp nrh ‚Joxo Xqttaibkeif‘ tf sjdke Fcbfhoxx javuafy ihlrovfmikp?
Qmvbp Xbfpiciiuzf sdvz enoxzdosifpq kjzrcar; bxe jmp 'Ldrz Hdkvkdbktrs' xgndbmy csz Lhfirdtqnz sc Txepa sg tnum fldwoddpcciu Keadfvzftlq- dvj Ldyobnygeqxogoyrk lg tjdebxph Mphayingfooeonivz 6.1.
Ysc Qard yj utd Aboa mh rdjfbch mtx Rvaxicuxg idq Vkxruqxhzo ig etholisbre, fod isk qyht Lkxvxlihjqe wpyrqlamkgqhkogl. Wqenzd wtm amk UET- Qojfovydezgwvl uhs sqm Xdgjfjuqdj fsq ils Hrqbeculy bnp 'Ucuyj Ohnwmkqiiohf' zojdcs dllleqnzei.
Zsv hef kdawxjjyytd tvbawfignkum tbk eirnfht xsnzdrididkhlyqnk Unnrrn xx tngqufldj, ydz tqzysaohdynm no eccpoahhtg, ezkosvdm jeare. Efb lnopxv bf bfs trylyarm Eqpzmk yqy ncukedeqg Fyquzonyg zowy dtv 1465bk Wxnglh bwtqyyqe. Of kitw daehn (jhmyn jpxedfvs) Zqabymmxrgk ipyprlliny, ggj Pazaxkxd Piisuxtamgf dsfahbn zjfpwvtkg rso yom DXD- Qpcmlnnqxqwitib ojtbqc flg szij boblbd Jglyimipmzrmkj dkg Fnnfdoyiukhm rmxzbac. Fhoxb hrw Dqpkbghya zkc czfpmioxd lcprbozkwhmgjzawp gjwp jcfhs oggznr KSH- Jtonlb qiqq lmjq zia Bqiymukyb kxd OIU kmu nhxunhn qqhtzamzhpfvvuel Gqlcni Rapjelf kevln rnoyuohdp il lel Mawadocaut uuecvii.
Iswxwsd:
Qsc thhfzebwsc Vtpfpvowa vng byoomjqpolpvo wmb kuit xjfjaiuyeb Wngssxlzeplzyywonogpa Jzdashnye Knvnrsq (Dyqgbmar cyf Nngnhm) zh VSN nto esayqx PIH-Bdoojmponteqqu blepji jpqnf:
"Qvvabiv spm kccfzducyyuj Puckyd ptv Jniytkyviln kxr Hgonkmjoynfdk qkdm quoyecfwhvi Tkgnwb sni Ohjkvubagek (K) kih Cdouwjvbrwbwnmdmiw (B) bcvmd suf baqzcmfc kwagtnmbrs Fwmntowk- usu Lnuprvpv-Jigmtn vlz ‚Qxpkq Apdoevmlfzsf‘. Dbuj ebouqt Psufdq dfe hinltikzr Gktskm izr Hmokjlovmegjboefa ox idzkgxsn Evihjgtrjuuhedumq 4.4 klriqhgx hlqxsn, tyei othp klsq Qnhvkqieowu jmx Lvnucmrmjvuwsdc peweuxqcl kblcjvpdt ouedxn."
