Том 3
.pdf#. . * ", .; . . . > ", .0. ., . ( 58 , '. " % )
:
' $"& # C > 8 # A C "? # # $>E # A C A!- ! # " # & " #? & &* / " C #"$& #- &* / & " #, ?#% " , # & ?> > $?# & / A& A C##.
< E& & & " C 8 8 , ?>& $# YF ƒ 261 « ? A C "? ## # $>E ## A C A!! # " #…». F A 8 ?= " " #, # & / $ $# #/, C "- " > "& =# 8 C& #%8 # *" 8 # ? A C "? ##, # $""#8#" # " C " , " # # %8 " # - % ## $C 88, $& > A C "? # , " % # ? #8 " # $# > 8$# #/. F A # " &* & ?> ? & > > $% > >, " & 8 "" # YF ƒ 261. C # 8, % # # # $C 88> A C "? # , $# >/ % , # "* # $#- "* $ ""#/" @ /" # &* " *, $# A 8, " > "* $> 8 C# " , C $"" $>E # A C A!! # " # %$= - . A # #%8 # %> @ C , " $"> % ## $C 88> $ A C "? #@ >, " = " = 8 C$& #/, ? @=# $#" &* C #8 # % & /. - >8 " = 8 8 " # $"> C #% ## A C- " " , "#& # " " # " 8 C 8> C #% #/ $# $## ?"& # # % &@ ## A C " #" > , - $"> " & # A!! # C A C 8 8 $ $# # .
< " &* % # A C "? C @=# 8$# #/ " & # " " % # &* >8# ? * 8# & C# " C , A 8# " C , !#- " C , # $& # %8 #" &@ # &* 8 8$& " C $. ' % &* $#8 # 8$& " C $ % ## $C 88 $ A C "? #@ $& " %8 " * "$" # " " % > C " C 8 ! # /" #/,8 #%8 # # " #8 # A C "? # " .
? #8 # > * $& @ % C > # A C "?- # $# , " @ % ## &* > $, # $# # # YF ƒ 261 « ? A C "? ##…», "$" ?- " ? & ? " 8 " #8 #@ % ## $C 88> A C "? # # $>E # A C A!! # " #.
241
. . " , .; . . . " , .0. ., . ( « ! »)
' " = 8 A!! # " * A C # " # " $ - 8>E& " # # ’ "*8 #% , 8 C # *" " * $%# Y . . « ""# , $!» [1]. ' ""## # # >$"- 8 / $## % # " 3 % ? &*E A C##, 8 $>$# " # " # " $>, 8 # #, >, ˆ$## # . . [1].
$# # &* " ?>" 8 #" = #@ %$" C- # " C $ , # >" #8 #! 8 $& @ # A& # " @ A C#@.
€= A C # # #8 % $8 &* / A C# /, A C# /$& C& ?# > $ % 8. " > " # " — A %8 " * $" 8 " C #"$&*% # , >" " * # A!! # " * A- C " ? # , " " # # &* C # @= @ " ," 8 C& , " # &* #% " ? " #8 " * $& / # A& #- " / A C##.
% ? # " 8 &* # " #8 " # $8 &* / "#" 8> A C " ? # , $% & # * A 8# " @ A!- ! #"$&*% # " ## " #8 @=#8#" #" # 8# A C## & C C# Y. ' 8 " #8 " # > # > # " = " > ! > # & " * $?# & "#" 8 A C " ? # , * C %#!# ## C# , %8 #! $&- @ # A& # " @ A C#@ # C 8 &* >/ C # 8 " " #.
' / " ? " *@ " # & " $#8#% # C# - " # $"" " # 8 $& ?8 # , %8 " * " #- %# * % > " ?" > >, % # # 8 *E# * " ? " #8 " * A C##. '" ? # & $8 &* > D $#% # " # ## Y, ? "$# 8 *E # " " # &*" # 8- ?#&* " * # " C ?"& # # . D # " #8 @=#8#" #"- # 8# A C " ? # $" $ 8 # #@, &* > #" # > % >.
&& # " # , A 8# " # ? " #"$&*%- # $8 &* / A C## E# $?& 8> A C " ? # - & > # #% > $?# & / Y.
0 +
1.>. . «'$‘ ""# » // ""#/" C % . Y &* >/ >$"
ƒ4995 (171) 11 " ? 2009.
242
.+. , .; . .5. @ % " , .0. ., . ( « ! »)
? #8>8 "& # 8 " / # C % # # 8$#/ " " # # ""#/" / A 8# # & 8 & " % # # " # # > $ - . C# #% $> % ? $# # # # >8# 8 8# %> @ " ? &* >8#, 8 C $" & * %8 " # & # $#?>& / $#/ ? = 8.
< >, " = " & 8> ""#/" # "& # , " " ? ?•&*E#/ #" , 8 " " " / # % # @= /" A 8# /, , 8 #8 @ ?•&*E#/ $# &, >/ # * " $ - 8 =*@ & ""# " / ## # # " # #/ [1—3].
'? ""8 # " 8 &* ! 8# # " #8 " # # #- C $ " ?# 8# &* C . 8 &* % &@- " % % > " # % # # # $% & $& * - % &* > "& # " &* # #" # $& " # # ? &*E C " A$, > %8 $# # E # .
< & $#8 # 8 # # &* > $# " # &* # * C #% # @ C#? " * 8$##, $% 8 # &* >/ $"8 $ #@ ?#% " . "$&*% # &* > $# ! # " # 8 $"" ! 8# # " C## 8$##.
'? ""8 > " = " @=# 8 > # 88 " C $# & & C## # 8 #%8> ! 8# # " #8 " # $.
8 $& > 8 #%8> " # # #" $# " = " & ## # # C $ % " # $"$& # 8 " &* #- 8# " # 8# $, 8 &* ! 8# # " #8 " # $
"$#8 # 8 8 &* > $# .
< & 8 &* ""8 # " $#8 C $ -$ $? C &* / $8>E& " #.
0 +
1.(!O$ .0., X+& . . # 8 > $# # E #/ "&- # $& " #. #$: , 2001.
2.! '. ., -% . ., ! 0.F. " > # # C 8- 8 : # # $# . .: 8# , 2000.
3.! .(. < # $#8 # A 8#-8 8 # " # 8 # 8 & /. .: Y# "-! 8, 2000.
243
#. . * 7 " , .; - 5. . 6 " , . . ., . +.5. " , . ( « ! »)
|
|
|
|
! |
|
|
|
|
|
|
|
""# "# $ " " #8 #% 8 C# C " " , > 8 C $#% # * $# " # "* "$ A C # " C ?- # & &@? C #$ # # / A C # #. 8 8 ""# "- = " " % # > " $ & " ?" > #""& #/ # % ? . & $>E # "$" ? " # ? " " = "- & # $& C # # C # & &* " #. -#""&- &*" # # $>-" " # ? > ( ) — #% % * A C # & , " > & @ " >8 $% & 8 # #- / &* " # 8$## [1—2].
\ &*@ ? > & " $#" 8 $ " # #@ #% $ - #% " / A C # " / # # " $8 =*@ % % $# & " % # . &* " * / 8> ? "&- " 8, A C # " 8 E# " # & " ! 8 8 A 8# # " >, C ""#/" & 8# 8 "& 8 > " " & " C E* 2 %. ? #8 % ? > * > " E- " > # > $ A C 8 E# " # , ?> $& 8# * A "# #@, $# 8 & > ? "$# * > $ - #8 = " $##. < >E # A!! # " # 8 ?# *" " #- # 8 % >$& # , $# $& # &* 8 A!! .
' ? ?>& $ " % $# $ " %- #@ / A C # " / # # 8$## € « #% », & @- = /" !# & 8 Y < « <\ C % ? " # «D &@ ». '" > & " ?> $" & > 8$# / " " ## " 8 8# # $#& 8#. ?>& $& # $%# 8 $ " #- #@ #% $#@.
% &* > #""& # $% , # A& 8 > % ? &*E " C @ " # . > $ " # #@ #% ?> $%# > # $& # &* >/ % &* . C # 8, $# #"$&*% ## # 8 % # &* " #%# * % > " % # / A C # " / # #.
0 +
1.(. $& # -# " #8# # 8#: D . $. " C&. — .: 8# , 1989. — 271 ".
2.+ . ., 0O % & <. ., & * (. . ’#% >/ # & # A!! # " * 8 E# . .: E# " # , 1989.
244
$. . * " , .; . .5. 4 " " , .0. ., . ( « ! »)
!
?=# #% # C #% ## " & > @ " #% $" " #%-( "! 8 # > ) # %> 8> " # > #%- , % # @=# $# % #8 /" ## A 8# " # C $"" $# $ " ?" " #. & $& # #% 8# ? #8 ##%8 # , C & C #%8 # " # > #%-$ " = " C # " 8 .
# # > 8 > % # $& # &* " *@ ? #8 @ " / " & ""# " # $" & # ? A 8# . - #8 ? % 8, % # ?Š # ? #8 " * $#8 # * # " #- # &* >/ $ % ? " C # # % ? * $# " # 8 > # A!! # " # &* " # ? $ - 8 " # # C " # > #% # " " ?=# #%-C #% ## [1].
' ? $# " " " # > #% (! # " # # 8 > ) $#8 $# C & 88 " C ? . Y- # " # " # > #% # & " " # 10,66 % ?= / " 8- 8> #% & , C 8 > " # > % > " "- # 55,56 % ?= C 8 # >$& # / $##. #8 ?- % 8, ?>& % , " # > % > 88 " C ? 8 C ?> * > & > # >, "& &* , #8# 8 $& *.
< 8 # " # > #% $& > %8 > $# # 8# #8#% ##. % # > $/ #%? & % "- ? / > % >, "& &* , 8 > $ " = #@ " # > #% ? A!! # > C , C % > # % #@ ? # " 8# " # > #% . $#8 , & 8# #8#% ## #% , " % > " %8 >8# E#? 8# $" & $"- / " ##, ? #8 "#& # C & . ' A 8 "&-& ? E " $" # % $& "- # $& # # ! 8 # > & C#/ (IT-"& ?) # % $>E # !# ## " # . D # A # % > " $ - " " #% 8#, " % >8# " E#? 8# $" & , E "$" A!! # " # C 8 8# #8#% ##.
0 +
1. " . . " # > #% # # # # > #- > C #% #/ // ""#/" $ $# #8 &*" . 2011. ƒ 5.
245
. . , .; . +.5. " , . ( « ! »)
!
8 @=# " ## " 8 / ""#/" / A C # " / - ", " " @=# C # " / " C## # < C 88 8 % #- # , $% 8 @ $# " > #%8 #/ # " 8 "$, % 8 " C #% E C ? # " >8, " % # $"$# > & C#/ # # # #/, % # #"#&* > ?& " /, #8 @=# " 8 > % ? # # >- " #/ >/ $# &. ?> " = " & # # #%8 #/ $ - # # "& > 8$& " > 8$# #/, #8 8> $8#. & A!! # / % ## $ ? #8 $#8 * $#$& # $8# " 8 >/ 8 # " #/ # " 8 #/, - >/ $% & ?# *" % # &* C & E # % ## % > 8$# #/ # $, " = " & 8> A C # .
#8 #% $#8 $, $& C % ? $? %- #/ A C # , & " " % # # # $C % / " # (< ). D % # >" A!! # / " / < & $"$ - " ?" * % # #@ ""#/" / & C# " / ? %> A C # #, $ - >"# * "$" ? " * " C ? # # " # * % #"#8 " * #8$C ? # . ' ? ""8 $#8 " = " & # $ $ " % #@ # #@ <-60.
& A!! # C " = " & # $ " " & C $#" # ,$& " # $& $& # . "" # > " # >$& # ? ,$& # # " #/ $* $, >/ 979 8. >/ " >$& # ? ? $#8 &* >8, # > " - C #% # > , # " # # & C# " # C # # , & >- 8> # "$#!# /. ?>& "" # "8 " #8 " * $,620 8& ?. & &* /E / $#8#% ## $ " = " & "$& # " " % " #"$&*% # % 8 # # #- " # ? $, & A 8#@ " " %8 294,00 >" ?& /, " " & & 0,5 % "8 / " #8 " #.
0 +
1.' #$$ 8 #% ## A& A C # # ""##. . < & 8 %- " # < # &*" ""#/" / Y ## 03 #@ 2010 C. ƒ 24.
2.% & ., +* (.. # . $& # $8#: $. " $&*" . — .: Y# "> # " #" # , 2011. — 304 ".
246
. . " , .; . #.$. % * " , . . ( « ! »)
« »
< 8 % # # > > E #/ $? " * ?#% " $" % " . ' " " ## " Y &* >8 % 8 « ? #- > ?= " » "& & $# *" > / " #8 " # # C $# & % #"#8>8# =# 8#, $#8 $# $& # &* / A8#""## #/, # >$ # .$. [1, 2].
&* " * >? / 8> ? "& " % >8# "! 8# $#8 # % &* $? > #""& #/, "& =# " / & $# # " * % > $& " # E #/.
' / ? ?Š 8 #""& # & " 8$# " % # / C « C # ». \ &* ? > — $& # >- / " #8 " # 8$## & $# # E # %8 " # - # " ?" > #" # !# "# # $8 $& # &* / A8#""## #/.
" > $? / " # " #8 " * 100 % $ - #/ 8$## « C # » 2010 C , $& 8 8 #" #- > > $, " " #& 7 482 185 >". &&., 8 8 - $# % ## — 7 454 166 >". &&., 8 8 A 8# " / - ? & / " #8 " # (EVA) — 7 959 444 >". &&., " # &* >8 $ - 8 — 8 174 317 >". &&.
D& @=#8 A$8 $& # # C / > / " #8 " # & " " C& " # % &* #. " >8 8 8 " &* >8 " 8 50 % >? 8 #" # > > $, #- > $"$# > % # # 8$## ? = 8; 35 % $#" # " " # &* 8 8 , $" &* # > &* @ > @ "#- #@, " E#8" 8 8 $#" $ 7,5 %.
#8 ? % 8, # C > " #8 " * 8$## " " & 7 758 124 >". &&., % # &* $>E ? & " @ " #8 " * " ?" C $# & (1 722 658 >". &&.), "& &* , %8$& # &* A8#""# #/ %8 & 6 8& &&.
>8 % &* 8 ? > & @ " $# " # 8 ## $ & E #@ !# " C " " # 8$##, "$ >-" #8 " * # ?Š 8 % E / $& # &* / A8#""##.
0 +
1.- . ., 1 . . ?#% " . .: Y# "> # " #" # ,
2005.
2.† . ., † . . " #8 " # $ $# # (?#% " ). .: 8 C-, 2006.
247
#. . 2 " , .; . 5. . 6 " , . . ., . ( « ! »)
'" = 8 #? & "$" >8# 8# 8 8# ? *?> " ?> >8# 8# & @ " > % # $C > & " & #- # , $# # % #@ $>, 8 , C # " %>- " " & ##. ' " %# " A #8 % ? > C# 8 > ? *?> " >8# ?> >8# 8# [1].
'/ ? ""8 > " 8> #"$&*% # € & $&- # $& % / $##. ' $/ " 8 € #"$&*% @ " & $&- # &* $& / A C##, $ / — 8?# # / > ? #$& / # A& # " / A C##. & % ## 8 >? - &* C ' & $C . " & # C " ? $& 8 # 'D 8 " &* , / " & > - &* > C C >, ? @=# C % .
'? $& " * #"$&*% 8 C &* / $ % 8- # * €, > ? % @ " / . < # % ## / - & C# " / " 8> ? #8 ? "$# * $& / A C# / " & # C ' , $&& &* > ? > A& A C#@. < # 8 $#- &* >/ $# ? 8 $ ? $*" $& &* C " ? # , $& $& # ? $#% # * &>, "- & > &* / " = 8 .
& >? A 8# " # >C C # " # # C $, ?> $> A 8# " # " > # " & > > > ( ?&. 1).
|
|
|
? 1 |
|
|
$& |
$& A C# |
$& # |
|
< % &* |
A C# |
A& # " |
||
€ |
||||
|
C % |
A C## € |
||
|
|
|||
$. & # , >". |
— |
30877,2 |
43837,2 |
|
?. |
|
|
|
|
D ? " #8 " *, ?. |
939,93 |
721,89 |
693,64 |
|
D $8 " # |
— |
2 C |
2 C 2 8 " |
|
“ , ?. |
–61 799,06 |
683 714,63 |
620 476,15 |
|
' , % |
— |
|
|
|
" " # |
— |
6,52 |
4,69 |
8 % 8 # *, #? & >C >8 & " $#% " &*-$& / A C## €.
0 +
1. 0 (. . "$&*% # > ?> > "#" 8 A C " ?- # . .: C 8#% , 1982.
248
. . 8 2 " , .; - #. . 8 % 37, . . ., .; #.$. % * " , . . ( « ! »)
D#" 8 ? % # ""## $# " = " > #%8 # . % C " " / 8$# ?& " # ? % # , % # # 88 " C ? # , #%8 # & ?= " / #% # $# # #% ## > ? % &* > "& C, >/ " # ! 8- # >8 > 8 # > 8 %> " = " % /" # "! ? % # . ! 8 #% # A 8# # # ?= " & 8, #%- 8 # "& #/ ! # # # C " " > # " > $ $#- #/ # C #% #/ >% $>E # "$" % > # > ?- % &* > "& C. #8 #% "$& C @=# $" $# #% ## "! > ? % &* > "& C 8 # C 8 "$ & " $ - & # ? % C $# « ? % &* "& C », ""8 #"$#!# # [1].
" >8 # 8 &* " # #/ ? % # & " "- % # # % # ? % &* > "& C. & A!! # C $& #- # # # ## &* " # $ % #@ "& C ? #8> > $C %> "$" , $A 8 ? #8 ?>& % ? * 8 &* $C %#- # "$" " 8 "$#!# # "! > ? % # . < C %# # "$" — A ? " $" % # % # # > - 8 # " #% # $# #-"& " > " % /, #/ # %- 8 " /. D = " @ # 8 > $C %# # , A #" #- " # , > $?& @ " ?Š # > & , A 8#- 8 8 # " # " ?Š # >8 & 8 [2].
? % " = " @=# 8 $C %# # "$" % ? 8 &* $C %# # "$" >"E ? % # « ». 8 &* # " &* # 8 ?> * #"$&*% # C#8# # " # 8#. D$" # $ " $> % . ' " #" > > & $" # C ""# / 8 ? % #"#8> $8 > — " $> % $ " 8 « », %- #"#8> $8 > , @=# #"& $> % , — ? @- =# " > # $*, >$" # E &, & @=# $>"# * " @ "$" ? " * > # " %$& . #? &*E # #"& $> % % & " %$& .
0 +
1.D+$ . . > ? % &* > "& C. ., 2010.
2.' . . "& C# ? % # # > . ., 2009.
249
. . 8 ", .; . . . X " " , . . ( « ! »)
' " = 8 " 8 8# # ""## ?&@ " " =#/ #- " ? % # @= 8 " $& #@ $? % # A& A- C # " # "#" 8 %> 8> # && &* > A& A C #- " # "#" 8> ( D). & C# " @ $& ! 8 D " " & @ %- > " 8 > " " , # " /" # & C## ? % "#& / A& # # # $# & / A& # " / A C## ( ). \ &*@ ? > & " $& # A 8# " / >C > #"$&*%- # $# #"$&*% ## % # > #! # 8 ," #-A 8# " # $% & / "$# / A&-$#.
' ? $ " " > #-A 8# " # $%- & / # A& " ? # 11 $ $?& # " 8 /D D " C& " "$& #@ $ $?& # # C ## A& # " / A C## D & . ' # > A& " ? # ?> % ? > " C& " 8 # " #8 8 # 8 $ $# #@ % # # A C "#" 8 # $> $# # $# A& #- " # " / $8 C [1].
>/ 8 8 " = " 8 # # # A 8# " C A!! #"$&*% # $# & /. < A 8 ?>& % ? #- # 8 # , &@ @= ! 8 & , % #" = @ $8 " # # ?Š , & " $#?> # " # " $8 " # $# $#8 ## & C# > "#" 8 " A& A C # #.
% &* > #""& # $% , #? & ?& C$# >8# 8-
" 8# & # |
" = 8 & " D-< ? C # |
|
8 " ?& " *. A # C# & # " " #- |
||
" # # > $> " #"$&*% # 8 |
& @ " $# & &*- |
|
>8# & # " # 8 *E C $ $ % " "$# & & #/, 8 &* # > # " # # > $>.
# > , $#?>&* #"$&*% # $# & / & C "& # # # &* , " & C $& # " # $# * ? & &* " 8 " $8 , " & $ ?- & / # $% # * E % /" # .
0 +
1. * 8 ## $ $# #@ % # # A C "#" 8. > $# % 8 # A C ""## 30.06.03. ƒ 281.
250