curso universitario de especialización en asesoría de empresas: fiscal, laboral y contable

8/1/2019 Curso universitario de especializacin en asesora de empresas: fiscal, laboral y contable

1/13


2/13

Annewkdan* dkjamkm q deovpeoate ten jet wkjepct {sc mspkn}c ket bkn

mcname k nsct}pk ant}a}sdan. Vep cjje* kd}skjocn}c teoet sn pcgcpcn}c cn

jk gepokdan mapaiamk k vpegctaenkjct q gs}spet vpegctaenkjct* den oajct mc

kjsonet vpewcnacn}ct mc okt mc 03 vktct.

Ne e`t}kn}c* teoet snk cn}amkm cn vcpokncn}c dpcdaoacn}e* {sc taiscmctkppejjnmetc cn `stdk mc jk ochepk den}ansk {sc net vcpoa}k tcisap

tk}atgkdacnme k nsct}pet kjsonet q pctvenmcp k jkt mcoknmkt vjkn}ckmkt

vep jkt covpctkt q cj ocpdkme jkèpkj ktcispknme jk kmcdskdan mc nsct}pet

den}cnamet k jk pckjamkm mc jkt epiknaxkdaenct mcj taije RRA

Jk kvjadkàjamkm anocmak}k mcj denedaoacn}e* jk pcn}kàjamkm mc jk anwcptancn gepokdan q jk kd}skjaxkdan vcpokncn}c dkpkd}cpaxkn nsct}pk egcp}k

gepok}awk* vcpoa}acnme {sc nsct}pet kjsonet vktcn mcj tk`cp "}cepk! kj bkdcp

"vpd}adk!.

OKMPAM

TKJKOKNDK

JKT VKJOKT

Ctvkk

CDSKMEP

VCP

DBAJC

An}cpnkdaenkj

KPICN]ANK


3/13

Tctaenct vpctcndakjct wejsn}kpakt q}e}kjocn}c ipk}sa}ktCj dspte tc vjknadk ;66# cn oemkjamkm enjanc* vcpe kmcot

vempt kdsmap k jkt tctaenct vpctcndakjct vjknadkmkt cn bepkpaemc nct mc tcoknk cn nsct}pk tcmc mc Okmpam.

Gepokdan vpctcndakj cn8

Den}k`ajamkm nkndacpk ";6 bepkt!APVG "1 bepkt!AWK "1 bepkt!

Aovsct}e te`pc Tedacmkmct "1 bepkt!Den}pk}kdan mc }pk`khkmepct "1 bepkt!Noankt q na{sa}et "1 bepkt!


4/13

Cj Dkovst Wap}skjTc }pk}k mcj ctvkdae vpandavkj mc kvpcnmaxkhc* snvsn}e mc cndscn}pe cn}pc }s}epct q kjsonet. Sn

cn}epne wcptj q kmkv}k`jc {sc vcpoa}c dpckpcn}epnet mc kvpcnmaxkhc manoadet q vcptenkjaxkmet.Ts vpandavkj wcn}khk8 vcpoa}c cj ct}smae mctmcdskj{sacp jsikp mcj osnme cn dskj{sacp oeocn}e*ne crat}cn jaoa}kdaenct mc ctvkdae na mc cove*

nadkocn}c ct ncdctkpak dencran k an}cpnc}

]s}epkt q k}cndan kj kjsoneVencoet k ts matvetadan sn deovjc}e c{save mc }s}epctq vpegctepct* vpedcmcn}ct mcj oà}e vpegctaenkj q {scikpknxkn jk watan vpddk q kvjadkmk mc }emet jetden}cnamet mc ct}smae* kmcot mc sn mcvkp}kocn}ectvcdakjaxkme cn jk k}cndan mc nsct}pet kjsonet.

Ok}cpakjct mamddet

Cj kjsone }cnmp k ts matvetadan ok}cpakj kmkv}kme8

oknskjct cjkèpkmet vep crvcp}et cn jk ok}cpak mcct}smae* à`jae}cdkt wap}skjct mc dentsj}k* kddcte k gepetmc matdstan...

CwkjskdanVkpk jk tsvcpkdan mcj dspte tc vjkn}ckn snk tcpacmc chcpdadaet q dktet vpddet {sc bkn mc tsvcpkptcvkpk ikpknxkp cj dsovjaoacn}e mc jet e`hcwet

gepokwet. Ne bkq cove na bepkpaet ct}k`jcdamet*tkjwe jk mspkdan oraok mcj dspte* vep je {sc cjkjsone vscmc vjknadkptc mctmc cj vpaocp oeocn}e

q cjkèpkp sn o}eme mc ct}smae vcptenkj.

Kvpcnmaxkhc vcptenkjaxkme

Oc}emejeik enjanc* {sc vcpoa}c jk kmkv}kdan kj kjsonecn cove q mcmadkdan. Den snkt vedkt bepkt k jk tcoknkcn cj bepkpae {sc }s cjahkt vempt nkjaxkp jk gepokdan cncj vjkxe ct}k`jcdame. Sn deovjc}e c{save mc vpegctaenkjct}c kqsmkpn den jk epiknaxkdan mc }s ct}smae.

OEMCJE VCMKIIADE* kmkv}kme k }st ncdctamkmct

Tctaenct vpctcndakjct wejsn}kpaktTc vjknadkpn tctaenct vpctcndakjct cn bepkpae mc n mctcoknk* mc ktat}cndak }e}kjocn}c wejsn}kpak q ipk}sa}kt.Cj nade pc{sata}e ct {sc }c antdpa`kt vpcwakocn}c.

Pc{sata}et mc kddcte

Vkpk kddcmcp kj dspte tc mc`cp vpctcn}kp jk taisacn}cmedsocn}kdan8

Geposjkpae mc antdpavdan dsovjaocn}kmeDevak mc medsocn}e mc amcnmkm

Vkie mc jkt }ktkt kdkmoadkt mcj dspte

Mapaiame k8

Vcptenkt `st{scn kovjakp tst denedaoacn}et cn cjpck mc ktctepk tdkj* jkèpkj q den}k`jc k covpctkt

k jk wcx {sc e`cncn sn }sje pcdenedame cn cjocpdkme jkèpkj

Vpegctaenkjct {sc mctccn pcdadjkp e kovjakp tstdenedaoacn}et cn cj pck tdkj q den}k`jc


5/13

E@HC]AWET

OK]CPAKJ MAMD]ADE

Teykpc pcjkdaenkme

Cj kjsone vemp mctdkpikp jk bcppkoacn}k K4 Neo* K4 Den* K4 Pcn* qK4 Ted k }pkwt mcj ksjk wap}skj cn Wcptan Gepokwk.

@ktct mc mk}et hspmadkt

Kddcte k `ktct mc mk}et hspmadkt vpegctaenkjct ENJANC8 jciatjkdan*hspatvpsmcndak* geposjkpaet... kd}skjaxkmkt makpakocn}c q deocn}kmet

vep crvcp}et.

Oknskjct mc ct}smae

Mctkppejjkmet vep vpegctaenkjct* dentsj}epct e ktctepctcovpctkpakjct mc ipkn vpctiae q pcjcwkndak mcn}pe mc ts ctvcdakjamkmcn cj tcd}ep covpctkpakj Cj kddcte k ct}et oknskjct tc pckjaxk k }pkwt

mcj dkovst wap}skj* menmc cj kjsone vemp aovpaoap e iskpmkp jetmedsocn}et cn gepok}e vmg.

Gkdaja}kp kj kjsone jkt bcppkoacn}kt

q denedaoacn}et djkwct vkpk ictnmc jkt e`jaikdaenct tdkjct* jkèpkjct

q den}k`jct mc jk covpctk. Snk wcxnkjaxkmk ts gepokdan* cj kjsone vemp

bkdcptc dkpie mc jk ictn mcj AT* AWK cAPVG* q mc jk den}kàjamkm mc jk covpctk*

kt deoe pckjaxkp jkt noankt q na{sa}et*den}pk}et* kj}kt q `khkt cn jk tcispamkm

tedakj... ]koàn ct}kp dkvkda}kme vkpkktctepkp k veta`jct djacn}ct cn ct}kt

ok}cpakt.

Dktet vpddet pctscj}et

Kmcot mc jet oknskjct mc ct}smae cj kjsone den}kp den dacn}et mcdktet vpddet pctscj}et* pcjkdaenkmet den jk ok}cpak mc ct}smae


6/13

]COKPAE MCJ DSPTE

]COK ;8 CJ DENDCV]E MC COVPCTKPAE

An}pemsddanJet dejkèpkmepct mcvcnmacn}ct

Jet dejkèpkmepct anmcvcnmacn}ctDkvkdamkmChcpdadae mc jk kdwamkm ocpdknj vep vcptenk dktkmkCj covpctkpae cr}pknhcpeVpmamk mc jk denmadan mc covpctkpaeTsvsct}et vpddet

]COK 08 MCPCDBE OCPDKN]AJ A8 GEPOKT HSPMADKT COVPCTKPAKJCT

Dent}sdan mc snk covpctk]avet mc covpctktCovpctkpae anmawamskjDejcdwamkmct tan vcptenkjamkm hspmadk8Deosnamkm mc acnctTedacmkm dawajVcptenkt hspmadkt8Tedacmkm dejcdwkTedacmkm jaoa}kmkTedacmkm knnaok

Tedacmkm deoknma}kpakDeoknma}kpak taovjcDeoknma}kpak vep kddaenctTedacmkm deevcpkwkTedacmkm jkèpkjTedacmkm mc ikpknk pcdavpedkTedacmkm dkva}kj/ pactieKipsvkdan mc an}cpt cdenoadePctventkàjamkm gpcn}c k }cpdcpetDkva}kj onaoe

]pa`s}kdan]poa}ct kmoanat}pkwet mc dent}sdan

]COK 48 CJ GSNDAENKOACN]E MC JK T.K. Q JK T.J.

Vpandavaet pcisjkmepct tadetAntdpavdan cn cj pciat}pe ocpdknjDkpkd}cptdkt vpandavkjct mc jk T.K.

Cj dkva}kj tedakj deoe cjcocn}e magcpcndakmepMcneoankdan tedakj

NkdaenkjamkmCt}k}s}et tedakjctKvep}kdaenct mc jet tedaetDktet vpkddetJet piknet tedakjct.Ksocn}e q pcmsddan mcj dkva}kj tedakj

@je{sc MCPCDBE OCPDKN]AJDcpdkdan ncikwkCt}k}s}et mc dent}sdanDeosnamkm mc acnct

Tedacmkm jaoa}kmk. Dkpkd}cptdkt vpandavkjctMagcpcndakt den jk T.K.

]avet mc T.J. "Tedacmkmct snavcptenkjct* jkèpkjct* q tedacmkm jaoa}kmknscwk covpctk!Dktet vpddet

]COK =8 CJ DEN]PK]E OCPDKN]AJ

Mcnadan q cjcocn}et mcj den}pk}e ocpdknj]avet mc den}pk}et ocpdknjct

Deovpk wcn}kKppcnmkoacn}e mc covpctk

Kppcnmkoacn}e mc jedkj e nciedaeCj jcktaniCj gkd}epaniCj pcnniKppcnmkoacn}e mc tcpwadaetKppcnmkoacn}e mc chcdsdan e mc e`pkDen}pk}e mc deoatanVpt}koeKicndak


7/13

]COK ;8 CJ TAT]COK ]PA@S]KPAE CTVKEJ

;.;. VPANDAVAET MCJ MCPCDBE ]PA@S]KPAE.

An}pemsddan kj mcpcdbe }pa`s}kpae. Gscn}ct mcj mcpcdbe }pa`s}kpae. Dpa}cpaet mc

kvjadkdan mc jkt nepokt }pa`s}kpakt. Djktadkdan mc jet }pa`s}et. Cjcocn}et

e`hcwet. Cjcocn}et ts`hcwet. Mcdjkpkdan dcntkj.

;.0. VPEDCMAOACN]E MC PCDKSMKDAN MC JET ]PA@S]ET.

Dendcv}e. piknet pcdksmkmepct. Vcpeme wejsn}kpae mc vkie. Ocmaet q jsikp

mc vkie. Anipctet gscpk mc vjkxe. Vpedcmaoacn}e mc kvpcoae. Crndan mc

jk mcsmk }pa`s}kpak. Mcwejsdan mc anipctet anmcàmet. Pcdkpiet c an}cpctct.

Kvjkxkoacn}et q gpkddaenkoacn}e mcj vkie.

;.4. VPEDCMAOACN]E MC ICT]AN ]PA@S]KPAK.

piknet mc ictn ]pa`s}kpak. Anadae mc vpedcmaoacn}e mc ictn. Oemcjet

mc mcdjkpkdaenct. Dkjcnmkpae mcj den}pa`sqcn}c. Jk ja{samkdan }pa`s}kpak.

Pcddkdan mc jkt mcdjkpkdaenct vpctcn}kmkt.

;.=. VPEDCMAOACN]E MC ANTVCDDAN ]PA@S]KPAK.

Gsndaenct mc jk Antvcddan. Jk antvcddan mc }pa`s}et. Vpedcmaoacn}et.

E`jaikdan mc k}cnmcp k jkt kd}skdaenct antvcd}epkt.

;.3. ANGPKDDAENCT* TKNDAENCT Q MCJA]ET ]PA@S]KPAET.Angpkddaenct }pa`s}kpakt. Tkndaenct. Mcja}e tdkj.

;.7. PCWATAN MC KD]ET KMOANAT]PK]AWET ]PA@S]KPAET. PCDJKOKDAENCT.

Pcwatan vpkddkmk tan pcdspte. Pcwatan deoe dentcdscndak mc sn pcdspte.

Pcdsptet mc pcvetadan. Pcdjkokdan cdenoade/kmoanat}pkwk. Pcdspte mc

kjxkmk. Vpedcmaoacn}e den}cndaete/kmoanat}pkwe.

;.9. E@JAIKDAENCT GEPOKJCT MC JET COVPCTKPAET.

Mcdjkpkdan dcntkj. E`}cndan mcj DAG. Coatan q pcdcvdan mc gkd}spkt.Mcdjkpkdan knskj mc evcpkdaenct den }cpdcpet. E`jaikdaenct den}k`jct q

pciat}pkjct.

]COK 0. CJ AOVSCT]E TE@PC JK PCN]K MC JKT VCPTENKT GTADKT

0.;. NK]SPKJCXK Q BCDBE AOVENA@JC.

Nk}spkjcxk q bcdbe Aovena`jc. Pcn}kt crcn}kt. Tshc}e Vktawe q pctamcndak bk/

à}skj. Vcpeme aovetawe q mcwcnie. Ct{scok mc ja{samkdan mcj Aovsct}e.

0.0. PCNMAOACN]ET MCJ ]PK@KHE.

Pcn}kt aovs}k`jct. Pcmsddaenct kvjadk`jct. Ikt}et mcmsda`jct. Pcmsddan

icncpkj.

0.4. PCNMAOACN]ET MC KD]AWAMKMCT CDENOADKT.

Ctokdan mapcd}k. Ctokdan e`hcwk.

0.=. IKNKNDAKT Q VPMAMKT VK]PAOENAKJCT.

Dendcv}e q crdjstaenct. Djdsje mc jkt iknkndakt q vpmamkt. Pcanwcptan mc

iknkndakt.

0.3. AOVS]KDAN MC PCN]KT.

Pcn}kt anoeàjakpakt. ]pkntvkpcndak tdkj. Mcpcdbet mc aokicn.

0.7. @KTC AOVENA@JC Q JA[SAMK@JC.

An}cipkdan q deovcntkdan mc pcn}kt. Onaoe vcptenkj q gkoajakp.

Pcmsddaenct te`pc jk ktc aovena`jc.

0.9. ICT]AN MCJ AOVSCT]E.

Dse}k n}cipk ct}k}kj q ks}enoadk. Mcmsddaenct. Dse}k j{samk. Dse}k

magcpcndakj. ]pa`s}kdan denhsn}k.

0.2. E@JAIKDAENCT MCJ TSHC]E VKTAWE.

Vkiet k dscn}k8 Pc}cndaenct* anipctet k dscn}k q vkiet gpkddaenkmet.

]COK 4. AOVSCT]E TE@PC TEDACMKMCT

4.;. NK]SPKJCXK Q BCDBE AOVENA@JC.

Nk}spkjcxk q kvjadkdan }cppa}epakj. Bcdbe aovena`jc. Tshc}et vktawet.

Crcndaenct.

4.0. DENDCV]ET DEN]K@JCT @TADET.

An}pemsddan kj Vjkn icncpkj den}k`jc. Jet ja`pet mc den}kàjamkm. Jkt gktct mcj

dadje den}k`jc.

4.4. DEN]K@AJAXKDAN Q ]PK]KOACN]E GATDKJ MC ANIPCTET Q IKT]ET.

Jkt dscn}kt mc Anipctet. Jkt dscn}kt mc ikt}et. Nepokt mc wkjepkdan den}k`jc

te`pc anipctet q ikt}et. Vkpmkt ne mcmsda`jct.

4.=. KOEP]AXKDAENCT Q VPEWATAENCT.

Dentamcpkdaenct vpcwakt te`pc cj anoewajaxkme. Koepxkdan mcj anoewajaxkme

ok}cpakj. Koepxkdan mcj anoewajaxkme anok}cpakj. ]pk}koacn}e tdkj mc jkt

vpewataenct den}k`jct.

4.3. PCIJKT MC MC]CPOANKDAN MC JK @KTC AOVENA@JC.

Nepokt mc wkjepkdan cn jk }pkntoatan mc cjcocn}et vk}paoenakjct.

Evcpkdaenct wandsjkmkt. Ts`dkva}kjaxkdan. Crcndaenct. Deovcntkdan mc

`ktct aovena`jct ncikwkt.

@je{sc KTCTEPKGATDKJ


8/13


9/13

]COK ;. DEN]PK]KDAN MCPCDBE MCJ ]PK@KHE

;.;. .CJ DEN]PK]E MC ][email protected] vpkdde8 knjatat mc ta}skdaenct jkèpkjct cndsàcp}kt

;.0. ]AVET MC DEN]PK]ET MC ][email protected]}pk}e anmcname`.den}pk}et anmcnamet enadkmet

a.}emet jet tsvsct}etd.den}pk}e he matdennsem.den}pk}et mc mspkdan mc}cpoankmk

a.e`pk q tcpwadaeaa.cwcn}skjaaa.an}cpanamkmaw.pcjcwew.antcpddan

c.den}pk}et gepokweta.vpddktaa.gepokdan

g.den}pk}et mc }pk`khkmepct oanstwkjamkmeta.anmcnameaa.}covepkjaaa.gepokdanaw.vpddkt

i.den}pk}et vkpk jk anwctikdanb.den}pk}e vkp jk hsàjkdan kndavkmka.e}pet den}pk}et

h.den}pk}e k cove vkpdakjl.dkte vpkdde8 den}pk}e mc }pk`khe dsovjaocn}kmej.dkte8 oemcjet edakjct mc den}pk}e

;.4. DENMADAENCT MC JKT PCJKDAENCT JK@EPKJCT8 MCPCDBE MCJ ]PK@KHE;.=. JK DEN]PK]KDAN MC ][email protected]}pk}kdan k }pkwt mcj anco`.den}pk}kdan k }pkwt mc kicndakt mc covjced.den}pk}kdan mc }pk`khkmepct cn Cspevk

;.3. DEN]PK]KDAN MC ]PK@KHKMEPCT K ]PKWT MC COVPCTK MC ]PK@KHE ]COVEPKJ;.7. DEN]PK]KDAN MC ]PK@KHKMEPCT OCNEPCT MC CMKM;.9. DEN]PK]KDAN MC ]PK@KHKMEPCT CR]PKNHCPET

k.isk vpkddk mc den}pk}kdan mc cr}pknhcpet.;.2. OEMAGADKDAN TSTVCNTAN Q CR]ANDAN MCJ DEN]PK]E MC ]PK@KHE;.1. PCJKDAENCT JK@EPKJCT MC DKPD]CP CTVCDAKJ

k.dkte8 oemcjet mc den}pk}et ctvcddet

]COK 0. NCIEDAKDAN DEJCD]AWK Q MCPCDBE TANMADKJ

0.;. MCPCDBET TANMADKJCT MCJ ][email protected]. JK NCIEDAKDAN DEJCD]AWK0.4. JET DENWCNAET DEJCD]AWET0.=. AN]CPVPC]KDAN MC DENWCNAET DEJCD]AWET0.3. CHCOVJET MC DENWCNAET DEJCD]AWET

]COK 4. TCISPAMKM TEDAKJ "A!8 PIAOCN ICNCPKJ

4.;. DEOVETADAN MCJ TAT]COK MC JK TCISPAMKM TEDAKJ4.0. DKOVET MC KVJADKDAN4.4 .PIAOCN ICNCPKJ MC JK TCISPAMKM TEDAKJ4.=. ANTDPAVDAN MC COVPCTKT CN PIAOCN ICNCPKJ4.3. KJ]KT* @KHKT Q WKPAKDAENCT MC ]PK@KHKMEPCT CN PIAOCN ICNCPKJ4.7 .DE]AXKDAN CN PIAOCN ICNCPKJ

]COK =. DJDSJE MC TKJKPAET Q GANA[SA]ET

=.;. CJ TKJKPAE=.0. IKPKN]KT MCJ TKJKPAE=.4. CJ PCDA@E MC TKJKPAET=.=. DJDSJE MC PCDA@ET MC TKJKPAET

k.mcwcniet

`.mcmsddaenct mc jk tcispamkm tedakjd.pc}cndaenct mc apvgm.e}pkt mcmsddaenctc.tkjkpae nc}e

=.3. TSVSCT]ET MC PCDA@ET MC TKJKPAETk.pc}pa`sdan ocntskj`.pc}pa`sdan makpakd.de`pe mc bepkt cr}pkepmankpaktm.de`pe mc ipkdkdaenct cr}pkepmankpaktc.kj}k cn cj octg.tkjkpae cn ctvcdac

i.vcpoate tan pc}pa`sdanb.bscjika.vjspacovjce

h.de`pe mc mac}ktl.andkvkdamkm }covepkj mcpawkmk mc kddamcn}c ne jkèpkj e cngcpocmkm deonj..andkvkdamkm }covepkj mcpawkmk mc kddamcn}c jkèpkj e cngcpocmkm vpegctaenkjo.ok}cpnamkm7.dexkdaen k dkpie mcj covpctkpaek.mcmsddaenct k dkpie mcj covpctkpae`.pckj mcpcdbe 0146 % ;191 mc cvipkgct mc kddamcn}ct mc }pk`khed.deovcntkdan mc vkie mcjcikme vep andkvkdamkm }covepkj

m.ènadkdaenct k dkpie mcj anco=.9. TCISPET TEDAKJCTk.jk e`jaikdan mc dexkp`.tshc}et e`jaikmetd.dsovjaocn}kdan mc oemcjet

a.}d ;aa.}d 0aaa.}d ; % 0 k`pcwakme

=.2. DKJDSJE MC GANA[SA]ETk.oemcje mc na{sa}e`.wkdkdaenct

d.vkikt cr}pkepmankpaktm.vpckwatec.anmconaxkdang.tkjkpaet mc }pkoa}kdan

KNCRE. JCIATJKDAN

;.CT]K]S]E MC JET ][email protected] EPINADK JA@CP]KM TANMADKJ4.JCQ ICNCPKJ MC JK TCISPAMKM TEDAKJ=.JCQ MC VPEDCMAOACN]E [email protected] MC VPCWCNDAN MC PACTIET [email protected] DEJCD]AWET

@je{sc KTCTEPKJK@EPKJ


10/13

@je{sc KTCTEPK DEN]K@JC.

]COK ;. Jet ct}kmet nkndacpet.]COK 0. Jkt dscn}kt

]COK 4. Deovpkt q wcn}kt mc ocpdkmcpkt.]COK =. ]pk}koacn}e mc djacn}ct mc msmete de`pe.]COK 3. ]pk}koacn}e mc cgcd}et deocpdakjct k de`pkp.

]pk}koacn}e mc jkt dscn}kt mc dpma}e.]COK 7. ]pk}koacn}e mc ikt}et mc vcptenkj.

Vkpmkt vcnmacn}ct mc kvjadkdan.Jet ikt}et mc ct}k`jcdaoacn}e.Jkt dscn}kt mc epmcn q ctvcdakjct.

]COK 9. Jkt koepxkdaenct.Cnkhcnkdaenct mc anoewajaxkme ok}cpakj.

]COK 2. Jkt vpewataenct.Cj mc}cpaepe mc wkjep mc jet kdwet.

]COK 1. Jk pcisjkpaxkdan den}k`jc.Khst}ct vep vcpaemadkdan.

]COK ;6. Den}kàjaxkdan mc vpt}koet.]pk}koacn}e mc jet mawamcnmet k dscn}k.

]COK ;;. Km{satadan mc anoewajaxkme ok}cpakj.Jkt anwcptaenct anoeàjakpakt.

]COK ;0. Cj anoewajaxkme an}knia`jc =01

]COK ;4. Jet den}pk}et mc kppcnmkoacn}e nkndacpe.]COK ;=. Jet kdwet nkndacpet.]COK ;3. Vpt}koet q vkpmkt k de`pkp]COK ;7. Anwcptaenct okn}cnamkt bkt}k cj wcndaoacn}e.]COK ;9. Kdwet nkndacpet okn}cnamet vkpk nciedakp.]COK ;2. Kdwet nkndacpet matvena`jct vkpk jk wcn}k.]COK ;1. Anwcptaenct cn cj vk}paoenae mc covpctkt mcj ipsve*

osj ipsve q ktedakmkt.]COK 06. Jet vktawet nkndacpet.]COK 0;. Covpt}et.

]COK 00. Cj vk}paoenae nc}e.]COK 04. Jkt pctcpwkt.

Jet pctsj}kmet vcnmacn}ct mc kvjadkdan.Jkt pctcpwkt vep khst}c mc wkjep.

]COK ;. Cj Okpde dendcv}skj mc jk den}kàjamkm.]COK 0. Jk kmevdan vep vpaocpk wcx mc jk Nepokt an}cpnkdaenkjct mc

den}kàjamkm.]COK 4. Jkt dscn}kt knskjct.]COK =. Cj @kjkndc.]COK 3. Jk dscn}k mc vpmamkt q iknkndakt.]COK 7. Cj ct}kme mc dkoàet cn cj vk}paoenae nc}e.]COK 9. Cj ct}kme mc shet mc }ctepcpk.]COK 2. Jk ocoepak.]COK 1. Cj anoewajaxkme ok}cpakj.]COK ;6. Jkt anwcptaenct anoeàjakpakt.]COK ;;. Cj anoewajaxkme an}knia`jc.

]COK ;0. Jet kdwet ne deppacn}ct okn}cnamet vkpk jk wcn}k.]COK ;4. Jet kppcnmkoacn}et.]COK ;=. Jet kdwet nkndacpet.]COK ;3. Vpt}koet q vkpmkt k de`pkp.]COK ;7. Anwcptaenct okn}cnamkt bkt}k cj wcndaoacn}e.]COK ;9. Kdwet nkndacpet okn}cnamet vkpk nciedakp.]COK ;2. Kdwet nkndacpet okn}cnamet vkpk jk wcn}k.]COK ;1. Anwcptaenct cn cj vk}paoenae mc covpctkt mcj ipsve* osjipsve

q ktedakmkt.]COK 06. Pcdjktadkdan mc kdwet nkndacpet.]COK 0;. @khk mc kdwet nkndacpet.]COK 00. ]pk}koacn}e mc jet mawamcnmet.]COK 04. Cj mcpcdbe vpcgcpcn}c mc tstdpavdan.]COK 0=. Jet vktawet nkndacpet.]COK 03. Jet covpt}et.]COK 07. Jet covpt}et denwcp`jct.]COK 09. Jet ant}psocn}et nkndacpet mcpawkmet.]COK 02. Jet ant}psocn}et mc vk}paoenae nc}e.]COK 01. Jkt crat}cndakt.

]COK 46. Jk den}kàjaxkdan mc jkt crat}cndakt vep cj tat}cokkmoanat}pkwe.

]COK 4;. Jet den}pk}et mc dent}psddan]COK 40. Oencmk cr}pknhcpk.]COK 44. Cj aovsct}e te`pc cj wkjep kkmame.]COK 4=. Cj aovsct}e te`pc cncdaet.]COK 43. Anipctet.]COK 47. Vpewataenct.]COK 49. Pc}pa`sdaenct kj vcptenkj.]COK 42. Vkiet ktkmet cn ant}psocn}et mc vk}paoenae.

]COK 41. Ts`wcndaenct* menkdaenct q jcikmet pcdaàmet.]COK =6. Deoànkdaenct mc nciedaet.]COK =;. Evcpkdaenct cn}pc covpctkt mcj ipsve.]COK =0. Dkoàet cn dpa}cpaet den}k`jct* cppepct q ctokdaenct

den}k`jct.]COK =4. Bcdbet vet}cpaepct kj dacppc mcj chcpdadae.

EVDAN ; "Den}kàjamkm Gankndacpk! EVDAN 0 "Den}kàjamkm gnkndacpk* NAWCJ KWKNXKME!Mapaiame k vcptenkt {sc mctccn km{sapap sn nawcj kj}e mc denedaoacn}etvpddet q }cpadet cn cj pck mc den}kàjamkm* tan tcp ncdctkpaet denedaoacn}etvpcwaet cn jk ok}cpak.

Mapaiame k vcptenkt den sn nawcj kj}e mc denedaoacn}et cn ok}cpak den}k`jc*{sc mctccn kd}skjaxkptc k jkt NAD


11/13

@EJTK MC COVJCE Q VPD]ADKT]emet jet kjsonet mc jk Ctdscjk mc nciedaet ten andepvepkmet mctmc cj oeocn}e mc ts ok}padsjkdan mcn}pe mcjtcpwadae mc `ejtk mc covjce q vpd}adkt. ]cnmpt kddcte k jkt vs`jadkdaenct mc egcp}kt }kn}e mc covjce deoe mcvpd}adkt k nawcj nkdaenkj. Aiskjocn}c vempt `cncdakp}c mcj tcpwadae mc epacn}kdan vpegctaenkj.Jkt vpd}adkt cn covpctk tc egpcdcn mc gepok deovjcocn}kpak k jk pckjaxkdan mcj dspte* tc }pk}k vep }kn}e mc snvcpaeme wejsn}kpae. Cj vcpaeme oraoe mc pckjaxkdan mc vpd}adkt tcp mc 7 octct.Covpctkt {sc bkn denkme cn nete}pet

K@CNCP CNCPIAK TK* KD]AWK MAT]PA@SDA MCJCD]PEMEOCT]ADT T.* KMCTE T.J* KMJ ]CDBNEJEIQ TK* KJDKNXK TEJSDAENCT T.J* KJCDBAV TEJSDAENCTANGEPOK]ADKT TJ* KTCK @PEYN @EWCPA T.K.* KTCTEPAK @SAXK Q DKPE KTEDAKMET T.J* KTGCQDE KI TJ* KTED KTCTEPCT MC COVPCTK CN AN]CPNC]* K]D@ABKL@K]* T.J.* KS@KQ ATKJAK* TK* KSMA] Q DEN]PEJ CT]PCT* T.J* KSIKPTK TK* KX VS@JADAMKM Q KP]CT IPKGADKT*T.J.* KXACP]K DEN]PEJ* T.J.* @CPATVKT.J* @ADAOKNAK TJ* DCN]PE MC ANWCT]AIKDAN Q DEOVPK MC OCMA* CTVKDAE Q VSN]E TK* CWCJAE DC@PAKN TJ* CWCPIPCCN 0666* T.J.* GCJAVC Q MAKXOK[SANKPAK* T.J.* GPKNDATDE IKPDAK* T.J.* GSNMKDAEN DKHK MSCPE* IO KSMA]EPT* T.J* AKDCT "ANT]A] KJDKJK MC DACNDAKT!* ACA KN]ENAE OK]K TJ*ATOKCJ KO KTCTEPCT TJ* HSKN VPCX DENCTK* OSTADK VKPK ]EMET* EGADANK MC VPEQCD]ET COVPCTKPAKJCT T.J* EGATSP T.J.* ENAPAK TCPWADAETOSJ]AOCMAK TJ* [M[OCMAK* TKJJ* PCVTEJ QVG* T.K.* TEDACMKM CTVKEJK MC KISKT GAJ]PKMKT TK* TEJWKQ VBKPOK* TK* ] TQT]COT A]D A@CPAK TKS*]BC GKPO DPCK]AWC GKD]EPQ* TJ* ]PKANANI JK@EPK]EPAE* T.J* SNAN DANDE VAVKT* T.J* WAWACNMKT MCJ VPANDAVKME MC KT]SPAKT* KMAJ TSOANAT]PET*T.K* 4D DKJJ DEN]KD] DCN]CP* T.J* K@KN]AK ]ADTK TK* K@D]CJ TDV* KMCDDE C]]* KMCDDE VKQYATC TQT]COT* KICNDAK ANG. Q DEO. DEOSN. OKMPAM*KISKT DKOVAK TK* KISKT MC ]EOEWA TK* KAICT MC OKNPCTK* T.K.* KAOKP VPEQCD]ET ANOE@AJAKPAET TJ* KJ@KAMK PCDSPTET NK]SPKJCT Q OCMAEKO@ACN]C* KJ@AK KTCTEPCT KTEDAKMET* T.J.* KJATTA @PEN]C* KJJAKNDC COVJCE* C]]* T.K.* KJOKDCN TSCJET MC OKMCPK HETC NEIKJCT* T.J* KJOCPA@JKN*T.J* KJ[SAJCP MC DEDBCT OCMA]CPPNCE T.J* KJTKN ]CKO GANKNDAKJ TJ* KN]ENAE IKJAKNE TJ* KVET]PEVBC IPSVE DPCK]AWE TJ* K[SKJAK ICT]AN]CIPKJ MCJ KISK TK* K[SKJAK ANGPKCT]PSD]SPKT TK* KPA@KSXE TJ* KTCOK 1=* T.J* KTCTEPCT Q DENTSJ]EPCT ISADKTT* T.J* KTCTEPK ]C@K T.J*

KTAT]. ]CDN. Q HDK. DENTSJ]* T.J* KTH CSPEANWCPGAN TJ* KT]SPGANDKT D@* KS]E PCT TJ* KS]E]PKNTVEP]C ]SPAT]ADE CTVKEJCT TK* KWKJEN]GEPOKDAEN* T.J.* @KNDE @@WK* @KNDE TKN]KNMCP* @CNADKP T.J* @I OE@AJAKPAE DJNADE* T.J* @ACTTC A@CPADK YEETYEPLANI OKDBANCP* @AE@JED*T.J..* @ENKDSAT]K @PKANYEPLT IJE@KJ TCPWADCT T.J* @PKAN ]PST] DENTSJ]ANI TCPWADCT* @] CTVKK DEOVKK MC TCPWADAET IJE@KJCT MC]CJCDEOSNADKDAN T.K.S.* @SPTEN OKPT]CJJCP T.J* DK@EDAE* T.J.* DKGC]CPK SPLAMK/JSAT ]CPDCPE MC JK DPSX* DKVA]KJAX. C ANWCPTAEN KTCTEPKMKTJ* DKT]CJJEN IC]CD 0666 T.K.* DK]TK DCN]PE MC KTAT]CNDAK ]CJCGENADK* D@K ASPAT DENTSJ]EP* T.J.* DCICJCD* DCN]PC KTTCTTEP WAD TJ* DCN]PEMC ANWCT]AIKDAN Q DEOVPK MC OCMAET T.J* DCN]PE GEPO.GCMCP.OANCPE OC]KJSPIAD* DCN]PE OSNMEJCNISK* DCN]SO TEJS]AENT* T.J.* DCNQ]OCPDETSP* DCPWCXKT KNKISK TKS* DBKOVAWAJ* T.J* DBP BKNTCN TK* DAK. WKJCNDAKNK C KJSOANAE PKSR T.J* DA@CPICT]AEN BAVE]CDKPAK* T.J..* DA]CJSOA@CPADK* T.K.* DJS@ CRDJSTAWE MC NCIEDAET Q ]PKNTKDDAEN* DEMKN TK* DEGJSTK TKS "DKOVCP!* DEOCPDAKJ GCPPC]CPK DKPE* T.J.* DEOVKAK ICNCPKJMC JS@PADKN]CT TK* DENT]PSDDAENCT PE@CT]PA* TJJ* DENT]PSD]EPK ISKQMAJ* T.J* DENT]PS]ACPPK TK* DENTSJ]EPAK MC MAPCDDAEN Q ICT] DEOCPDAK*DENTSJ]EPAK A ICT]A MC PATDT JK@EPKJT* DEEVCP CT]KNMKP KS]EOE]AWC CTVKK* DEEVCPK]AWKT EPCNTKNKT* T.DEEV. IKJCIK* DEVTC GEPOKDAENCN DEOSNADKDAEN CT]PK]CI* DETC@K ;127* DEPPCM. MC TCISPET TJ* DVAC* TJ* DPAT]AKN JKQ* TK* DSCNK Q KTEDAKMET* TJ* DSTKN K@EIKMET TJ* MK]KDEN]CCM GEPOKDAEN TJ* MC JK VPKMAJJK KSMA]EPCT* MCBCTK IPKNMC T.K* MCJVBA KS]EOE]AWC TQT]COT CTVKK TJ* MACX H. DKJMCPAN KTCTEPCT T.J.*MAGSKP T.J* MEPNACP* T.K.* MPKICP TKGC]Q BATVKNAK T.K.* MQNKOE@CJ T.K.* CG CMSDK]AEN T.K* CAVE* T.D.* CJ DEP]C ANIJT* CJCD]PEKDST]ADK ICNCPKJ

A@CPADK*T.K* COK@CTK TK* COGEP GEPOKDAEN TJ* CNDJKWC T.J* CNMCTK MAT]PA@SDAN CJD]PADK TJ* CN]COKNTCP TK* CPI ICT]AEN A@CPADK* T.J.*CTDSCJK MC ET]CEVK]AK MC OKMPAM* CTDSCJK CSPEVCK D@* CTVCPKNXK WAMKJ C BAHET D@* C/T]PK]CIAK YC@ T.J* C]T IJE@KJ @W* CSPE PTDI =MC ENC*CWCPAT T.J* GKAP ATKKD OKMPAM* GKPNANI]EN DENTSJ]ANI* T.J.* GCPIET DCN]PE MC GEPOKDAEN* GCPPEJCXKOK* T.J.* GAJAKJ CTVKEJK* GANDKT ]COVJCTJ* GJEYCPBEOC 0666* T.J.* GEN]CT]KM TK* GEPMCT* TJ* GEPWATSP T.J* GSHA]TS TACOCNT DEOVS]CPT TJ* GSJJ DEN]KD] JK KICNDAK MC DEOSNADKDANAN]CIPKMK T.J* GSNMKD. VPEO. ANW. MCTKPP.]CDN. IKJADAK* GSNMKDAEN MC KP]C DEN]COVEPKNCE* GSNMKDAEN PCM KNMKJSDAK COVPCNMC* GSNMKDAENTKN]K OKPAK JK PCKJ* GSNMKDAEN TEDAKJ @KPK]* GSNMKDAEN WKJCNDAK VEP]* ICEDENTSJ] TK* ICTIPSV ES]TESPDANI* ICT]AEN MC KISKT MC OCPAMKS]C* ICT]AEN Q ]CDNADKT MCJ KISK TK* ICT]EPK MC TCPWADAET AN]CIPKJCTMC DKOVAN* IJKDSP @KPPKJ* T.J* IOD WAV DENTSJ]ANI @STANCTT TJ* IOTOKNKICOCN] TEJS]AENT T.J* PKWCP CTVKEJK TK* IPEN]AK IPSVE JCIKJ T.J* IPSOCN* TJ* IPSVE KJJAKNDC* IPSVE KN]EJN/APKSTK T.K* IPSVEBE]CJCT VJKQK* T.K.* ITA IPSVE MC TCPWADAET ANOE@AJAKPAE* BCRAEN TVCDAKJ]Q DBCOADKJT KTSK TJ* BAMPKSJADKT ]CDNADKT MCJ NEPECT]C* BAOEANTKT.J* BETVA]KJ MC JCWKN]C* BETVAOKP 0666* A@CP TCISPAMKM TJ* A@CPJAG]* T.K.* A@CPEGEN VJKT]ADET* T.J.* AMCIK ANICNAPAK ANMST]PAKJ TJ* MAKV HEPMAIEJ A ISPANK* AOKIE 4* T.D.* AOT BCKJ]B* ANMKJADK MC DEN]PSDDAENCT Q DEN]PK]KT* ANCMA]EP IPSVE ]EYCPT TJ* NGEPOK]ADK KOKPK TK* ANGETCPDETK* ANICDENTSJ* T.J.* ANICNACPK MC TEG]YKPC @KNDKPAE/AT@KN* ANICNACPAK C AN]CIPKDAN KWKNXKMKT TK* ANIC]CKO TCPWADC*T.K.* ANT]KJKDAENCTCJCD]PADKT OEN]CT*T.J* ANT]KJKDAENCT GCPAK* T.J* ANT]A] AN]CPNKD MC OKPLC]ANI Q NCIEDAET* ANT]A]S]E CDENEOADE GATDKJ ]CDNADE TJS* ANWKOKT*

T.J* ATAMEP MCJIKME VEP]CPE* TJS* HCPNAOE IKPDK @KS]AT]K KTCT. T.J* HEBNTEN ' HEBNTEN T.K* LKJCAMEO* C.A.D* LCPNCJJ MED* T.J.* LAMCP T.K.S*LENCD]K TCPW. AN]CIPKJCT MC OKPLC]ANI*TJ* JK@EPK]EPAET KNMPEOKDE* T.K.* JK@EPK]EPAET TKJWK] TK* JKV TCPWADCT GEP ]CJCDEO* T.J.* JKPDEWATKJ* JAOVACXKT Q HKPMANCT TKN]K ANCT* TJ* JJCME AJSOANKDAEN* T.K.* JEVCX IS]ACPPCX ' DKT]AJJE T.D.* JEVCX BCPPKAX KMWEDK]T* T.J.* JEQOKP* D.@*JSAT JEPACN]C T.J* O.I. TCGADE* T.J.* OKMPAM ]BCOC VKPL OKNKICOCN] T.J.S* OKATKMCN TJ* OKLPE KS]ETCPWADAE OKQEPAT]K* OKVEYCP ]CKO TKS*OK]K JCIKJ P GANKNDC TJS* OK]DBOANM T.J.* OK]CPAKJCT MC DEN]PSDDAEN VE]KTSM TJ* OCMAK OKPL] TK]SPN KMOANTA]PKDAN C* OCMAK OKPL]WAMCE*]W*...T.K* OCMADET TAN GPEN]CPK CTVKK* OCMAET Q TCPWADAET ]CJCOK]ADET* OCMAET Q TCPWADAET ]CJCOK]ADET TK* OCPDKIPKNKMK* T.K.*OCPDKTCWAJJK TK* OCPDCP DENTSJ]ANI T.J* OCPDCP DENTSJ]ANI TJ* OA]TS@ATBA CJCD]PADT @W* OENGSNCP TJ* OEPIKN T]KNJCQ T.W T.K* OP TEDACMKMDAWAJ* OPT.OKPAKNE PEMPISCXTNDBCX*IPSVE MC COVPCTKT T.J* OSEX WPKNMCDAD* T.J.* OS]SK MC KDDAMCN]CT MC DKNKPAKT* K]SPKJAT ]SPATOEQ TCPWADAET* TJ* NKQPSDK* T.J.* NEPOK = TK* NESJKT PCTCPWA* T.J.* EGADANK VEN]A TJ* EGADANK PCVPCTCN].IE@ACPNE WKTDE* EIAJWQENC YEPJMYAMCT.K* EOCIK DPO DENTSJ]ANI* EPGCE @KJCKPCT TJ* VKDCDE CTVKK* T.K.* VKKJEN TK* VKPKMEPCT MC ]SPATOE MC CTVKK T.K* VKPME T]ENC* T.J*VKPLCP BKNNAGAN ANMST]PACT* T.J* VKS]K DPCK]AWK VS@JADAMKM* TD* VCPCAPE JKIC K@EIKMET TJ* VJKDE]CD* T.K* VEJQOEN]* T.K.* VEWANC] TED DEEVW* VPCT]AOK* TJ* VPEDEN]K CR]PCOKMSPK* T.J.* VPEOC]ESP CTVKK TJ* VPETKWA VPEOEDAENCT Q CRVJ ANOE@* TJ* VPETCISP DEOVKAK MC TCISPAMKMTJ* VPE]CAN TSVVJACT* T.J* VPE]CJ T.J* VTADEJESP* VS@JADKDAENCT KJAOKPLC] TK* [SKJQ]CJ KNMKJSDAK* P.@. ]CDNEJEIQ. NC] DENTSJ]EPCT*T.J*

PKNMT]KM COVJCE C]] T.K* PCMCT AN]CPOCMAKDAEN GANKNDACPK TJ* PCIAT]PE OCPDKN]AJ MC @KPDCJENK* PEJJACP A@CPADK* T.J.* PS@CMK WKJCNDAKKTTCTTEPT.TJ.* PSPKJ IPSVE KTCISPKMEP K.A.C.* TKDPCTK* ]CPPCNET VPEOEDAEN* T.K.* TKDQP WKJJCBCPOETE T.K* TKIC TV* TKNDBCX KISAJCPK TKNGPS]ET TJ* TK]CD T.K* TDPCCN BATVKNAK T.J* TCDSPA]KT MAPCD] CTVKK* TCDSPA]KT TCISPAMKM CTVKK TK* TCISPK Q ]EOT K@EIKMET KTEDAKMETT.D* TCJCD] PCDSPTET BSOKNET C]] T.K.* TCPKJAK T.K* TCTK T]KP] CTVKK C]].T.K* TAD JKXKPE T.J* TACNC] KPOEPJA]C A@CPADK TK* TENMCET*CT]PSD]SPKT Q ICE]CDNAK* T.K* TVKNKAP* T.K.* ]KIENC]* T.K.* KJAK GEPOKDAEN* T.J.* ]KVTK KICNDAK MC VS@JADAMKM T.J.S* ]KRPCGSNM DENTSJ]ANI TJ*]CDOEICT* T.J.* ]CDNADKJ GSJJ OKPLC]ANI* ]CDEP* ]DNADET CN EPIKNAXKDAN* ]CTWKPPA TJ* II KTCTEPKOACN]E Q GANKNXKT* ]EV HSPAMADE TJ*]EPPCJKPK DENTSJ]EPCT Q KTEDAKMET* ]PKANANI JK@EPK]EPAE TJ* ]/TQT]COT A]D A@CPAK TKS* WKJWCPMC MC DENTSJ]EPCT TJ* WCPAGADKDAENCTANMST]P MC KNMKJSDAK* YKJ] MATNCQ DEOVKNQ A@CPAK* RAOC]PAR NC]YEL ]BESIB]T T.J* QCTET DKNKPAKT* T.K* QESNI KNM PS@ADKO


12/13

Dspte snawcpta}kpae mc ctvcdakjaxkdan cn ktctepk mc covpctkt8 gtdkj* jkèpkj q den}k`jc

]a}sjkdan cn}pcikmk Dspte snawcpta}kpae mc ctvcdakjaxkdan cn ktctepk mc covpctkt8 tdkj* jkèpkjq den}k`jc* cn}pcikme vep jk Ctdscjk mc Nciedaet q Mapcddan q jk SnawcptamkmCspevck Oaiscj mc Dcpwkn}ct

Anadae mcj vpeipkok Anadae cn dskj{sacp oeocn}e mcj keJkt djkwct mc kddcte tc gkdaja}kn kj kjsone cn sn vjkxe oraoe mc 3 mktjkèpk`jct mctmc cj oeocn}e mc jk ok}padsjkdan "dentsj}kp vjkxet cn vcpaemetwkdkdaenkjct!

Mspkdan mcj vpeipkok 7 octct "vpeppeik`jct bkt}k sn oraoe mc 1 octct* cn gsndan mcj kwkndc mcjkjsone q mc jk wkjepkdan vep vkp}c mc jk Ctdscjk!766 bepkt* kdpcma}kmkt cn cj mavjeok

Oemkjamkm Enjanc

Vcpaeme mc ok}padsjkdan Ok}pdsjk kàcp}k }eme cj ke

Vpcdae 906 "@enagdk`jct vkpk }pk`khkmepct vep dscn}k khcnk!

Vpcdae "nawcj kwknxkme den}kàjamkm! 266 "@enagdk`jct vkpk }pk`khkmepct vep dscn}k khcnk!Cj vpcdae andjsqc8 jet ikt}et mcpawkmet mc jk crvcmadan mcj }}sje vepvkp}c mc jk Ctdscjk mc Nciedaet q Mapcddan q jkt }ktkt kdkmoadkt* ktdeoe jk ktat}cndak k jkt tctaenct vpctcndakjct wejsn}kpakt. (Dentsj}kpikt}et mc cnwe gscpk mc jk vcnntsjk.

Vpcdae medsocn}kdan aovpctk ;06 "Jet kjsonet an}cpctkmet cn pcdaàp jk medsocn}kdan aovpctk mcj dsptemc`cpn kènkp ct}k dkn}amkm cn cj oeocn}e mc jk ok}padsjkdan. Ct}c vpcdaeandjsqc cj cnwe mc jk medsocn}kdan aovpaoa`jc mcn}pe mcj }cppa}epae nkdaenkj!

Vpcdae mc crvcmadan mc }}sjesnawcpta}kpae. SCOD 03Vkpk jk crvcmadan mcj }}sje vep vkp}c mc jk SCOD cj kjsone mc`cpkènkp jkt }ktkt deppctvenmacn}ct cn cj oeocn}e mc jk ok}padsjkdan.

Gepok mc vkie VKIE NADE8 vkie mc jk dkn}amkm }e}kj cn cj oeocn}e mc jk ok}padsjkdanVKIE GPKDDAENKME8 0 dse}kt ocntskjct dentcds}awkt* meoadajakmkt

Antdpavdan Cj kjsone mc`cp vpctcn}kp vkpk jk antdpavdan cn cj dspte8 geposjkpae mcantdpavdan* devak medsocn}e mc amcn}amkm q hst}adkn}c mc vkie mc jkt }ktkt mcjdspte

Dentsj}kdsptetpcjkdaenkmet
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curso universitario de especialización en asesoría de empresas: fiscal, laboral y contable

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