TUGAS SISTEM INFORMASI AKUNTANSI IQRIMA MAS MAPPANGLE A31114027
SISTEM INFORMASI DAN PERSFEKTIF AKUNTAN, ETKA DAN PENIPUAN
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LINGKUNGAN INFORMASI
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Inform!" m#n$%"r &%m 2 r' (#r)!'n* !#+r' 'or"on-% &n #r-"/%. Ar)! 'or"on-% m#n&)/)n$ #r$"(#/#rn -"n$/- o(#r!"on% n$n "nform!" !n$- -#r(#r"n+" m#n$#n" #r$" -rn!/!" "!n"! n$ m#m#n$r)'" (#r)!'n. Ar)! #r-"/% m#n&"!-r")!"/n "nform!" r"n$/! m#n$#n" #r$" /-""-! o(#r!"on% &n %"nn /# (r mn#r &" !#m) -"n$/-. Ar)! /#-"$ m#/"%" "n-#r/!" n-r (#r)!'n n$n (#n$$)n &%m %"n$/)n$n #/!-#rn%. Pr (#n$$)n #/!-#rn% &"$" &%m &) /#%om(o/* m"-r &$n$ -r+"n$ (r-n#r5 &n (#m#$n$ /#(#n-"n$n !-/#'o%r5.
1. A( n$ D"m/!)& S"!-#m6 S"!-#m &%' /#%om(o/ &r" &) -) %#"' /om(on#n -) !)!"!-#m n$ !%"n$ #r'))n$n n$ #rf)n$!" n$n -))n n$ !m. D#f"n"!" )m)m "n" /n &"n%"!"! %#"' %n)- &%m $"n #r"/)- )n-)/ m#mn&(-/n (#m'mn m#n$#n" $"mn f"n"!" !"!-#m &"(%"/!"/n &%m (#r)!'n &n !"!-#m "nform!".* . n/ /om(on#n. S#)' !"!-#m 'r)! #r"!" %#"' &r" !-) $"n . #r'))n$n. T))n )m)m &r" !)-) !"!-#m &%' m#n$'))n$/n #r$" $"n &r" !"!-#m -#r!#)-. M#!/"()n -"( $"n #rf)n$!" !#+r "n(#nn &r" n$ %"nn, !#m) $"n -#r !#)- m#%/)/n -))n n$ !m. +. S"!-#m #r!)! !)!"!-#m. P#r#&n n-r "!-"%' !"!-#m &n !)!"!-#m &%' &r" !#$" (#r!(#/-"f. S"!-#m &"!#)- !)!"!-#m /#-"/ &"(n&n$ '))n$nn n$n !"!-#m n$ %#"' #!r &"mn !"!-#m -#r!#)'n m#n&" $"n &r" !"!-#m n$ %#"' #!r. Sm '%n, !)!"!-#m &"!#)- !"!-#m /#-"/ m#n&" fo/)! (#r'-"n &. T))n. S"!-#m 'r)! m#n$r' /# !-) -) ##r( -))n. A(/' !)-) !"!-#m &(- m#m#r"/n )/)rn /-), & %"!-r"/, -) "nform!" , !"!-#m -#r!#)- -#-( 'r)! m#n$r' /# !)-) -))n, m/ !"!-#m -#r!#)- 'r)! &"$n-". D) -"-"/ (#n-"n$ &%m !-)&" m#n$#n" !"!-#m "nform!" &%' /om(o!"!" !"!-#m &n "n-#r(#n!" !"!-#m.
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D#/om(o!"!" !"!-#m. D#/om(o!"!" &%' (ro!#! m#m$" !"!-#m m#n&" #r$" $"n !"!-#m n$ %#"' /#+"%. D#n$n m#n/om(o!"!" !)!"!-#m, m/ &(- &"!"/n !"!-#m !#+r /#!#%)r)'n !#$" !#)' '"#rr/", &n m#%"'- #r$" '))n$n n-r !)!"!-#m !#r- !)!"!-#m n$ %#"' -"n$$" -"n$/-n. In-#r(#nn!" !)!"!-#m. K#mm()n !"!-#m )n-)/ m#n+(" -))nn #r$n-)n$ (& #f#/-""-! f)n$!"n &n "n-#r/!" n$ 'rmon"! n-r !)!"!-#mn. 8"/ !#)' !)!"!-#mn$ !n$- (#n-"n$ r)!/ &n -"&/ &(%$" m#m#n)'" -))n -#r-#n-)n, /#!#%)r)'n /n $$% m#m#n)'" -))nn 2. K#rn$/ K#r )n-)/ S"!-#m Inform!" S"!-#m "nform!" &%' !#rn$/"n (ro!#&)r form% &"mn &- &"/)m()%/n, &"(ro!#! m#n&" "nform!" &n &"&"!-r")!"/n /# (r (#n$$)n. P#r#&n n-r !)!"!-#m SIA n$n SIM #r()!- (& /on!#( -rn!/!". Trn!/!" &%' /#$"-n n$ m#m#n$r)'" -) m#r)(/n /#(#n-"n$n &r" (#r)!'n !#r- &"(ro!#! o%#' !"!-#m "nform!"n !#$" )n-" (#/#rn. Trn!/!" -#r$" m#n&" &) #n"! * -rn!/!" /#)n$n &n -rn!/!" non/#)n$n. Trn!/!" /#)n$n &%' /#$"-n #/onom" n$ m#m#n$r)'" /-" &n #/)"-! (#r)!'n, &n n$ &"+#rm"n/n &%m #r$" /)n /)n, !#r- &")/)r &%m #r$" /)n, !#r- &")/)r &%m #r$" )/)rn /#)n$n. Trn!/!" non/#)n$n m#%"()-" !#m) /#$"-n n$ &"(ro!#! o%#' (#r)!'n m#%%)" !"!-#m "nform!" -#-(" n$ -"&/ m#m#n)'" f"n"!" /')!)! &r" -rn!/!" /#)n$n. . S"!-#m Inform!" A/)n-n!" S)!"!-#m SIA m#m(ro!#! #r$" -rn!/!" /#)n$n &n -rn!/!" non/#)n$n n$ !#+r %n$!)n$ m#m#n$r)'" (#mro!#!n -rn!/!" /#)n$n. SIA -#r&"r" -! -"$ !)!"!-#m * 15 !"!-#m (#mro!#!n -rn!/!", n$ m#n&)/)n$ o(#r!" "!n"! 'r"n m#%%)" #r$"&o/)m#n !#r- (#!n )n-)/ (r (#n$$)n &" !#%)r)' (#r)!'n9 25 !"!-#m )/) #!r:(#%(orn /#)n$n, n$ m#n$'!"%/n %(orn /#)n$n9 35 !"!-#m (#%(orn mn#m#n, n$ m#n#&"/n ("'/ mn#m#n "n-#rn%
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/#&)n, m/ /#&)n !#+r )m)m &"(n&n$ !#$" !-) !"!-#m -#r"n-#$r!" GL:FRS. S"!-#m (#%(orn /#)n$n m#n$)/)r &n m#%(or/n /on&"!" !)m#r & /#)n$n !#r- #r$" (#r)'n -! !)m#r & -#r!#)-. FRS m#n$/om)n"/!"/n "nform!" "n" -#r)-m )n-)/ (#n$$)n #/!-#rn%. 8#n"! %(orn "n" &"!#)- non&"!/r#!"on#r /r#n (#r)!'n m#m"%"/" !#&"/"- -) -"&/ m#m"%"/" !m !#/%" ("%"'n &%m "nform!" n$ &"!#&"/nn. +. S"!-#m P#%(orn Mn#m#n S"!-#m (#%(orn mn#m#n MRS5 m#m#r"/n "nform!" /#)n$n "n-#rn% n$ &")-)'/n )n-)/ m#n$#%o% "!n"!. L(orn n$ )m)m &"'!"%/n o%#' MRS m#%"()-" n$$rn, %(orn /"n#r, n%"!"! "; o%)m#;%, !#r- #r$" %(orn n$ m#n$$)n/n &- " )/n n$ '"!-or"!5. 8#n"! %(orn !#m+m "n" &"!#)- !#$" %(orn &"!/r#!"on#r /r#n (#r)!'n &(- m#m"%"' "nform!" ( n$ /n &"%(or/n &n +r m#n"/nn. 4. Mo% Um)m SIA . P#n$$)n /'"r &"$" /# &%m &) /#%om(o/ )m)m #/!-#rn% &n "n-#rn%. P#n$$)n #/!-#rn% m#%"()-" (r /r#&"-or, (#m#$n$ !'m, +%on "n#!-or, %#m$ (#m#r"n-'n, /n-or (/, (#m!o/ &n (#%n$$n. Pr (#n$$)n "n-#rn% m#%"()-" ("'/ mn#m#n &" -"( -"n$/- &%m (#r)!'n, !#r- (#r!on#% o(#r!"on%. #r%nn n$n %(orn #/!-#rn%, (#r)!'n m#m"%"/" )/)rn )n-)/ m#m#n)'" /#)-)'n (r (#n$$)n "n-#rn%n. M#!/"()n -#r&(- ##r( /on#n!" &n (r/-"/ )m)m, %(orn "n-#rn% &"-)r -#r)-m #r&!r/n ( n$ &")-)'/n )n-)/ m#n#%#!"/n (#/#rn. D- ! Inform!". D- &%' #r$" f/-, n$ /n -) m)n$/"n -"&/ &" (ro!#! &"#&"-, &"r"n$/!, -) &"(#r"/"5 &n -"&/ m#m"%"/" (#n$r)' %n$!)n$ -! (#n$$)n. S#%"/n, Inform!"
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. S)m#r &- &%' #r$" -rn!/!" /#)n$n n$ m!)/ /#&%m !"!-#m "nform!" "/ &r" !)m#r "n-#rn% m)()n #/!-#rn%. +. P#n$)m()%n &- &%' -'( o(#r!"on% (#r-m &%m !"!-#m "nform!". T))nn &%' m#m!-"/n ' &- /#$"-n n$ m!)/ /#&%m !"!-#m %"&, %#n$/(, &n #! &r" /#!%'n. &. P#mro!#!n &-. S#-#%' !#%#!" &"/)m()%/n, &- "!n m#m)-)'/n (#mro!#!n $r &(- m#n$'!"%/n "nform!". #r$" (#/#rn &%m -'( (#mro!#!n &- #r/"!r &r" n$ !#&r'n '"n$$ r)m"-. <. Mn#m#n !"! D- !"! &- (#r)!'n &%' -#m(- (#n"m(nn f"!"/ &- /#)n$n &n non/#)n$n. A( ()n #n-)/ f"!"/ !"! &-n, "!"n &(- &"!"/n &%m '"rr/" n$ %o$"!. . A-r")- &- &%' $"n m#n&!r &r" +%on &- n$ #r$)n &%m !"! &-. A-r")- &%' /r/-#r"!-"/ %o$"! &n r#%#n &r" !)-) #n-"-! &n n$ m#n$#n" '% ( (#r)!'n m#nn$/( &-n. . R#+or& &%' !#rn$/"n %#n$/( -r")- )n-)/ !)-) /#&"n &%m !)-) /#%! #n-"-!. +. F"%# &%' !#rn$/"n %#n$/( -r")- )n-)/ !-) /#&"n &%m !)-) /#%! n$ "n-"/. &. P#/#rn mn#m#n !"! &-. Mn#m#n !"! &- m#%"-/n -"$ (#/#rn &!r* (#n"m(nn, (#nr"/n &n (#n$'()!n. =. P#m)-n Inform!" P#m)-n "nform!" &%' (ro!#! m#n)!)n, m#n$-)r, m#n$form&n m#n"/n "nform!" /# (r (#n$$)n. A( ()n #n-)/ f"!"/n, "nform!" n$ #r$)n m#m"%"/" #r$" /r-#r"!-"/ !#$" #r"/)-"n"* r#%#n, -#(- /-), /)r-, %#n$/( &n r"n$/!. . Um(n %"/ &%' !)-) #n-)/ o)-()- n$ &"/"r"m /#m%" /# !"!-#m !#$" !)m#r &-. Um(n %"/ &(- #!"f- "n-#rn% -) #/!-#rn% &n &"$)n/n )n-)/ m#m)%" -) m#n$)' (ro!#!. . T))n !"!-#m "nform!" . -#r&(- -"$ -))n &!r n$ )m)m &"&(-" &" !#m) !"!-#m, "-)* 15 m#n&)/)n$ f)n$!" (#n#&"n ("'/ mn#m#n9 25 m#n&)/)n$ (#n$m"%n /#()-)!n ("'/ mn#m#n9 35 m#n&)/)n$ o(#r!"on% 'r"n (#r)!'n. 7. P#ro%#'n S"!-#m Inform!" >r (#r)!'n m#n&(-/n !"!-#m "nform!" "-) m#%%)" &) +r, "-)* 15 m#n$#mn$/n !"!-#m n$ &"!#!)"/n &r" % m#%%)" /-""-!
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(#n$#mn$n !"!-#m "n-#rn%9 25 m#m#%" !"!-#m /om#r!"% n$ !"( (/" &r" (r #n&or (#rn-" %)n/. P#r)!'n n$ %#"' /#+"% &n %#"' #!r &n n$ -#%' m#m"%"/" /#)-)'n "nform!" n$ !-n&r&"!!" &%' (!r )-m )n-)/ (#rn-" %)n/ /om#r!"%. T"$ #n"! (#rn-" %)n/ /om#r!"% n$ -#!#&" &%'* !"!-#m !"( (/", !"!-#m +/on#, &n !"!-#m n$ &"&)/)n$ o%#' #n&or. . STRUKTUR ORGANISASI 1. S#$m#n "!n"! P#r)!'n &"-)r m#n&" ##r( !#$m#n )n-)/ m#n"n$/-/n #f"!"#n!""n-#rn% m#%)%""n-#rn% m#%%)" !(#!"%"!!" -#n$ /#r &n %o/!" !)m#r & n$ #f#/-"f &r" !#$" ". Pr mn#r &%m !#)' !#$m#n &(- m#mfo/)!/n (#r'-"n m#r#/ &%m #r$" r# -n$$)n$ n$ -#r-! )n-)/ -"n$/- #f"!"#n!" o(#r!"on% n$ %#"' -"n$$". A& -"$ +r )n-)/ m#n$-)r !#$m#n-!" (#r)!'n, "-) #r&!r/n* %#-/ $#o$rf"!, %"n" (ro&)/, &n f)n$!" "!n"!. 2. S#$m#n-!" F)n$!"on% . Mn#m#n 'n /). T))n &r" mn#m#n 'n /") &%' m#r#n+n/n &n m#n$#n&%"/n (#r!#&"n 'n /) (#r)!'n. T#r&(- -"$ !)!"!-#m &r" mn#m#n 'n /), "-)* (#m#%"n, (#n#r"mn, &n (#n"m(nn. . Pro&)/!". A/-""-! (ro&)/!" -#r&" &%m !"/%)! /on#r!" &"mn 'n /) m#n-', -#n$ /#r, &n /-""-! (r"/ &"$)n/n )n-)/ m#m) (ro&)/ &". #r$" /-""-! -#r-#n-) &"-#n-)/n #r&!r/n !"f- (ro&)/ &" (ro&)/!", !#+r )m)m -#r$" -! &) "-)* 15 /-""-! (ro&)/ )-m &n 25 /-""-! (#n&)/)n$ (ro&)/!". +. P#m!rn. F)n$!" (#m!rn #r'))n$n n$n #r$" m!%' !-r-#$" (romo!", (#r"/%nn &n r"!#- (!r (ro&)/. &. D"!-r")!", &%' /-""-! )n-)/ m#m)- (ro&)/ !m(" /# -n$n (#%n$$n !#-#%' &n (#n)%n. #. P#r!on%". T))n &r" f)n$!" (#r!on%" &%' )n-)/ m#n$#%o% !#+r #f#/-"f !)m#r &. F)n$!" (#r!on%" n$ &"/#mn$n/n m#%"()-", (#r#/r)-n, (#%-"'n, (#n&"&"/n %n)-n,/on!)%-!", #%)!", '))n$n /#-#n$/#rn, &n &m"n"!-r!" /om(#n!!".
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m#m)-)'/n "nform!" (#n-"n$ o%#' !)m#r n$ "n(#nn )n-)/ m#m!-"/n "n-#$r"-!n. 4. F)n$!" Lnn Kom()-#r F)n$!" %nn /om()-#r #r/"-n n$n !)m#r & "nform!". #r$" /-""-!n &(- &"-)r &%m !#)m%' +r n$ #r#&. A&()n )n!)r;)n!)r n$ #/!-#rm &%m f)n$!" %nn +om()-#r &%'* . P#mro!#!n D- T#r()!- centralized data processing 5 S#m) &- &"%/)/n o%#' !-) -) %#"' /om()-#r #!r n$ &"-#m(-/n &" !#)' %o/!" ()!- &n m#%n" (r (#n$$)n &" !#%)r)' (#r)!'n. F)n$!" %nn /om()-#r "!n &"(#r%/)/n !#$" ()! " n$ " o(#r!"on%n &"#n/n /#m%" /#(& (r (#n$$)n /'"rn. #r$" r# %nn /om()-#r &%m o(#r!"on% "-)* &m"n"!-r!" !"! &-, (#mro!#!n &-, (#n$#mn$n &n (#m#%"'rn !"!-#m. . P#mro!#!n D- T#r&"!-r")!" A%-#rn-"# &r" mo% -#r()!- &%' /on!#( (#mro!#!n &- -#r&"!-r")!" distributed data processing ; DDP5. DDP m#%"-/n
8
(#n$-)rn )%n$ f)n$!" %nn +om()-#r m#n&" )n"- (#mro!#!n "nform!" information processing unit ? IPU5 /#+"% n$ &"&"!-r")!"/n /# (r (#n$$)n /'"r &n &"-#m(-/n &" ' /#n&%" m#r#/. IPU &(&"&"!-r")!"/n #r&!r/n f)n$!" "!n"!, %o/!" $#o$rf"!. D%m -')n; -')n -#r/'"r "n", DDP -#%' m#n&" /#m)n$/"nn #/onom" &n o(#r!"on% &n -#%' m#n$)' !#+r r#o%)!"on#r o(#r!" "!n"!. K#%#m'n DDP * @"%n$n /#n&%", /#!%'n mn#m#n !)m#r & /#!#%)r)'n (#r)!'n, /#-"&/!#!)"n (#rn-" /#r!! &n (#rn-" %)n/, (#r/#rn n$ r#&)n&n, m#n$on!o%"&!" /-""-!;/-""-! n$ -"&/ /om(-"#%, /#!)%"-n )n-)/ m#nr"/ (#r!on#% n$ #r/)%"-!, K)rn$n !-n&r-. K#)n-)n$n DDP * P#n$'#m-n ", (#n"n$/-n -$$)n$ ", (#n"n$/-n /#()!n (#%n$$n, &)/)n$n. >. EOLUSI MODEL SISTEM INFORMASI 1. Mo% Pro!#! Mn)% Mo% (ro!#! mn)% &%' #n-)/ !"!-#m n$ (%"n$ -) &n (%"n$ -r&"!"on%. S"!-#m "n" -#r&"r" &r" #r$" /#$"-n, !)m#r&,&n (#r!on#% f"!"/ n$ m#r)(/n +"r" n/ (ro!#! "!n"!. M#%"()-"* (#n+--n (#!nn, (#n$$)&n$n 'n /), (ro&)/!" rn$ )n-)/ &")%, (#n$"r"mn rn$ /# (#%n$$n, (#n#m(-n (#!nn /# (#m!o/. 2. Mo% F"%# D-r M#n#%!/n !#)' %"n$/)n$n n$n f"%# &- n$ -"&/ !%"n$ #r'))n$n n$n f"%# %"nn. Pr (#n$$)n /'"r &%m %"n$/)n$n "n" m#m"%"/" !#n&"r" f"%# &-n !#$" $n-" #r$" n$n (r (#n$$)n %"nn. 8&", (#mro!#!n &-n &"%/)/n o%#' (%"/!" n$ #r&"r" !#n&"r" &n )/n m#%%)" !"!-#m -#r"n-#$r!". M!%' !"$n"f"/n &%m f"%# &-r &%'* . P#n"m(nn &- * !"!-#m "nform!" n$ #f"!"#n 'n m#nn$/( &n m#n"m(n &- !#/%" !#r- m#m)-n m#n&" !#)' !)m#r n$ -#r!#&" $" !#m) (#n$$)n n$ m#m)-)'/nn. . P#mr)n &- * (#r)!'n m#m"%/" n/ !#/%" &- n$ &"!"m(n &%m #r$" f"%# &n n$ m#m)-)'/n (#m'r)n #r/% )n-)/ m#n+#rm"n/n #r$" (#r)'n.
9
+. K#/"n"n "nform!" * 8"/ "nform!" n$ r) -"&/ &"!#r/n !#+r -#(-, (#r)'n -#r!#)- -"&/ /n -#r+#rm"n &%m &- (#n$$)n, '"n$$ m#n$/"-/n &n /#()-)!n n$ &"&!r/n (& "nform!" n$ /&%)r!. &. D#(#nn!" (#/#rn;&- * &%' /#-"&/mm()n (#n$$)nn )n-)/ m#n&(-/n -m'n "nform!" /#-"/ /#)-)'n (#n$$)n -#r!#) #r)'. #. F"%# f%- m#m-!" "n-#$r!" &- * !-r)/-)r"!!" !#m+m "n" &(- -"&/ m#m!)//n -r")- &- n$ #r$)n $" (#n$$)n %"nn, !#'"n$$ m#n$'m- /##r'!"%n "n-#$r!" &- &" (#r)!'n. 3. Mo% !"! D- P#r)!'n &(- m#n$-!" #r$" m!%' n$ #r/"-n n$n f"%# &-r n$n m#n$"m(%#m#n-!"/n mo% !"! &- )n-)/ mn#m#n &-. A/!#! /# !)m#r & &- &"/#n&%"/n m#%%)" !"!-#m mn#m#n !"! &- database management sistem;DMS5. DMS &%' (#rn-" %)n/ !"!-#m /')!)!
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10
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11
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12
. A( n$ &"m/!)& n$n E-"/ "!n"!6 E-"/ #r/"-n n$n #r$" !-n&r n$ &"$)n/n !#!#orn$ &%m m#m)- ("%"'n &n &%m m#n$r'/n (#r"%/)n &" #r$" !"-)!" n$ m#%"-/n /on!#( m#n$#n" #nr &n !%'. S#+r !(#!"f"/, #-"/ "!n"! m#%"-/n (#n#m)n n -! &) (#r-nn #r"/)- "n" * $"mn (r mn#r m#m)-)!/n m#n$#n" ( n$ #nr &%m • •
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/n #-"/ !#/ %m. #r$" (#n/-nn -#rm!)/ /om"-m#n n$ #!r &r" ("'/ mn#m#n ()n+/ )n-)/ m#m(#r"/" !-n&r #-"/, #r$" /o #-"/ -#r-)%"! n$n #%! m#nm("/n 'r(n ("'/ mn#m#n, (ro$rm )n-)/ m#n$"m(%#m#n-!"/n (#-)n)/ #-"/, !#r- #r$" -#/n"/ )n-)/ m#mon"-or /#--n. P#rn P"'/ Mn#m#n D%m M#m(#r-'n/n I/%"m #r#-"/ • Pr mn#r (#r)!'n 'r)! m#n+"(-/n &n m#m(#r-'n/n -mo!f#r #r#-"/ n$ !#!)", m#r/ 'r)! m#m-!" (#%)n$ &n •
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+. A( n$ D"m/!)& n$n E-"/ Kom()-#r6 E-"/ /om()-#r &%' Cn%"!"! m#n$#n" !"f- &n &m(/ !o!"% -#/no%o$" /om()-#r !#r- #r$" form)%!" &n )!-"f"/!" /#"/n n$ -#r/"- )n-)/ (#n$$)nn -#/no%o$" !#m+m "-) !#+r #r#-"/, (#r'-"n m#n$#n" (#rn-" %)n/ !#r- (#rn-" /#r! &n #r/"-n n$n r"n$n n$ m#n$'))n$/n #r$" /om()-#r &n /om()-#r "-) !#n&"r". n)m m#nf"n"!"/n -"$ -"n$/- #-"/ /om(o-#r * Po( • E-"/ /om()-#r pop 'n%' #/!(o!)r -! #r$" +#r"- &n %(orn n$ -#r&(- &%m m#&" (o()%#r n$ m#n$#n" &m(/ "/ &n )r)/ •
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F. PENIPUAN P#n"()n m#r))/ (& (#n"n n$ !%' -! !)-) f/- n$ &"%/)/n o%#' !)-) ("'/ /# ("'/ %"n n$n -))n m#mo'on$" &n m#m)- ("'/ %"n -#r!#)- m#/"n" f/- -#r!#)- %)()n m#r)$"/nn. #r&!r/n ')/)m (#r&-, -"n&/n (#n"()n 'r)! m#m#n)'" %"m /on&"!", n-r %"n * P#n"n n$ !%' • F/- n$ m-#r"% • N"• K#/"nn n$ &(- &")!-"f"/!" • K#r)!/n -) /#r)$"n • A)&"-or "!n #r'&(n n$n &) -"n$/- (#n"()n, "-) P#n"()n o%#' /rn • P#n"()n o%#' ("'/ mn#m#n • . F/-or n$ M#m#n-)/ P#n"()n
14
F/-or )m)m n$ m#m(#n$r)'" !#!#orn$ )n-)/ m#%/)/n (#n"()n "-) * T#/nn /#&n • P#%)n$ • Kr/-#r"!-"/ (r"&" • B%)()n #r$" f/-or "n" !#$"n #!r #r& &" %)r %"n$/)n$n n$ &(- &"(#n$r)'" )&"-or, )&"-or &(- m#n$#mn$/n &f-r (#r"/! (#r"n$-n )n-)/ m#n-#/!" /#m)n$/"nn /-""-! (#n"()n. . K#r)$"n K#)n$n A/"- P#n"()n " !#!)n$$)'n /"- (#n"()n !)%"- &")/)r /r#n ##r( %!n * T"&/ !#m) (#n"()n -#r-#/!" • Dr" !#m) (#n"()n n$ -#r-#/!", -"&/ !#m) &"%(or/n • D%m n/ /!) (#n"()n, 'n &(- &"/)m()%/n "nform!" n$ • •
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15
L(orn -"()n &"'))n$/n n$n (#n"()n o%#' ("'/ mn##m#n. 8"/ !#m) ("'/ m#%"-/n ##r( #n-)/ /#!%'n %(orn /#)n$n, )n-)/ m#m#n)'" f"n"!" &" ' /#%! !/#m (#n"()n "n", %(orn -#r!#)- 'r)! m#m#r"/n mnf- /#)n$n %$!)n$ !#r- -"&/ %n$!)n$ •
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16