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UNIVERSIDAD TÉCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
INTEGRANTES: AIMACAÑA VERONICA CAIZA AGUSTIN GUERRERO SILVIA SAGÑAY MARTHA TAPIA TAPIA ISRAEL ISRA EL VILCA MARISOL
DOCENTE: LIC. JENNY CRIOLLO
CICLO: SEXTO “A”
CIUDAD: LATACUNGA - ECUADOR
AÑO: 2016 201!
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD FACULTAD DE CIENCIAS ADMINISTRATIVAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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INDICE 1
TEMA"..... TEMA".......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .............. .................. ................# .......#
2
O$JETIVOS O$JETIVOS..... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........... ................ ................... ...............% ......%
&
HORA DE CONCEN CONCENTRACI TRACION".. ON"....... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ............. ................6 ........6
#
HORA DE RETORNO" RETORNO"..... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... ............ ................. .................... ............6 ..6
%
$ASES $ASES TEORICAS. TEORICAS...... .......... .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... ..............! .........! %.1
IMPA IMPACTOS CTOS AM$I AM$IENT ENTA ALES EN EN LA ATMOS'ER MOS'ERA( A( EN EL SUELO( SUELO( EN EN EL
AGUA O$SERV O$SERVADOS........................................ DOS............................................................... ........................................................ ..................................! .! %.2
DESCRI DESCRIPCI PCI)N )N DE DE LOS LOS $OS* $OS*UES UES O$SER O$SERV VADOS EN EL EL TRA TRAYECTO.. ECTO.. .+
%.&
DI'ERE DI'ERENTE NTES S 'UEN 'UENTE TES S DE DE CONT CONTA AMINACI MINACI)N )N AM$IE AM$IENT NTA AL
O$SERV O$SERVADOS.......................................... DOS................................................................. .............................................. ............................................., ......................, %.#
'ACTORE CTORES S AN ANTRO TROPOG POGNI NICOS COS *UE IN'LUY IN'LUYERO ERON N EN EN EL EL MEDIO MEDIO
AM$IENTE................................. AM$IENTE........................................................ .............................................. .............................................. ...................................., ............., %.#.1 %.#.1
P/ P/34 3455 E57 E5789 89 : A A;3< ;3<39 39= = I5=; I5=;39 39>= >=... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........, ....,
%.#.2 %.#.2
E?;934 E?;93455 @>95;9=.. @>95;9=....... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .........10 ....10
%.#.& %.#.&
O375 O375 G959/ G959/..... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........... ................ ................... ................10 .......10
%.#.# %.#.#
O375 O375 I5=;39 I5=;39>..... >.......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .........10 ....10
%.#.% %.#.%
O375 O375 A78/>9 A78/>9..... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ............ ................ ................... .............11 ...11
%.#.6 %.#.6
L9= E3=3/5= E3=3/5= H959=. H959=..... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ......12 .12
%.#.! %.#.!
O;9= '5;= '5;= D C/5;9359 C/5;9359345. 345...... .......... .......... .......... .......... .......... .......... .......... .......... .......... .............. ...........12 ..12
%.%
'UENTE 'UENTES S DE ENERGBA ENERGBA O$SER O$SERV VADOS EN EL TRAY TRAYECTO.. ECTO...... ............ .............1 .....122
%.%.1 %.%.1
C5; C5;9> 9>== H3/ H3/> >;3 ;39= 9= > > E9 E9/. /.... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........ ........ ......1& ..1&
%.%.2 %.%.2
ENERGB ENERGBA A E)LICA E)LICA EN EL ECUADO ECUADOR.. R..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........1 ....1!!
%.%.& %.%.&
ENERGB ENERGBA A SOLAR SOLAR EN EL ECUADO ECUADOR.. R..... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........ ......1+ ..1+
%.%.# %.%.#
ENERGB ENERGBA A DE $IOMA $IOMASA SA EN EN EL ECUAD ECUADOR. OR.... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ .....1, .1,
%.%.% %.%.%
ENERGB ENERGBA A GEO GEOTR TRMIC MICA A EN EN EL ECUA ECUADOR DOR... ...... ...... ...... ....... ........ ........ ........ ........ ........ ......1, ..1,
%.6
'959( '959( '>/9 >9 >9 P/<35 P/<3539. 39. I5<=;379 I5<=;379.... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........20 ...20 2
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD FACULTAD DE CIENCIAS ADMINISTRATIVAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
_____________________________________ __________________ ______________________________________ ______________________________________ _____________________________________ _______________________________ _____________
INDICE 1
TEMA"..... TEMA".......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .............. .................. ................# .......#
2
O$JETIVOS O$JETIVOS..... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........... ................ ................... ...............% ......%
&
HORA DE CONCEN CONCENTRACI TRACION".. ON"....... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ............. ................6 ........6
#
HORA DE RETORNO" RETORNO"..... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... ............ ................. .................... ............6 ..6
%
$ASES $ASES TEORICAS. TEORICAS...... .......... .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... ..............! .........! %.1
IMPA IMPACTOS CTOS AM$I AM$IENT ENTA ALES EN EN LA ATMOS'ER MOS'ERA( A( EN EL SUELO( SUELO( EN EN EL
AGUA O$SERV O$SERVADOS........................................ DOS............................................................... ........................................................ ..................................! .! %.2
DESCRI DESCRIPCI PCI)N )N DE DE LOS LOS $OS* $OS*UES UES O$SER O$SERV VADOS EN EL EL TRA TRAYECTO.. ECTO.. .+
%.&
DI'ERE DI'ERENTE NTES S 'UEN 'UENTE TES S DE DE CONT CONTA AMINACI MINACI)N )N AM$IE AM$IENT NTA AL
O$SERV O$SERVADOS.......................................... DOS................................................................. .............................................. ............................................., ......................, %.#
'ACTORE CTORES S AN ANTRO TROPOG POGNI NICOS COS *UE IN'LUY IN'LUYERO ERON N EN EN EL EL MEDIO MEDIO
AM$IENTE................................. AM$IENTE........................................................ .............................................. .............................................. ...................................., ............., %.#.1 %.#.1
P/ P/34 3455 E57 E5789 89 : A A;3< ;3<39 39= = I5=; I5=;39 39>= >=... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........, ....,
%.#.2 %.#.2
E?;934 E?;93455 @>95;9=.. @>95;9=....... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .........10 ....10
%.#.& %.#.&
O375 O375 G959/ G959/..... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........... ................ ................... ................10 .......10
%.#.# %.#.#
O375 O375 I5=;39 I5=;39>..... >.......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .........10 ....10
%.#.% %.#.%
O375 O375 A78/>9 A78/>9..... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ............ ................ ................... .............11 ...11
%.#.6 %.#.6
L9= E3=3/5= E3=3/5= H959=. H959=..... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ......12 .12
%.#.! %.#.!
O;9= '5;= '5;= D C/5;9359 C/5;9359345. 345...... .......... .......... .......... .......... .......... .......... .......... .......... .......... .............. ...........12 ..12
%.%
'UENTE 'UENTES S DE ENERGBA ENERGBA O$SER O$SERV VADOS EN EL TRAY TRAYECTO.. ECTO...... ............ .............1 .....122
%.%.1 %.%.1
C5; C5;9> 9>== H3/ H3/> >;3 ;39= 9= > > E9 E9/. /.... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........ ........ ......1& ..1&
%.%.2 %.%.2
ENERGB ENERGBA A E)LICA E)LICA EN EL ECUADO ECUADOR.. R..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........1 ....1!!
%.%.& %.%.&
ENERGB ENERGBA A SOLAR SOLAR EN EL ECUADO ECUADOR.. R..... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........ ......1+ ..1+
%.%.# %.%.#
ENERGB ENERGBA A DE $IOMA $IOMASA SA EN EN EL ECUAD ECUADOR. OR.... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ .....1, .1,
%.%.% %.%.%
ENERGB ENERGBA A GEO GEOTR TRMIC MICA A EN EN EL ECUA ECUADOR DOR... ...... ...... ...... ....... ........ ........ ........ ........ ........ ......1, ..1,
%.6
'959( '959( '>/9 >9 >9 P/<35 P/<3539. 39. I5<=;379 I5<=;379.... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........20 ...20 2
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD FACULTAD DE CIENCIAS ADMINISTRATIVAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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%.!
ESPECI ESPECIES ES EN PELIGR PELIGROS OS DE EXTINC EXTINCI)N I)N... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ......22 ..22
%.!.1 %.!.1 %.+
E=@ E=@3= 3= A5 A59F9 9F99= 9= / 5 P>37/ P>37/ E?;35 E?;35345 345... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........2 ....222
DESCRI DESCRIPCI PCI)N )N DE LAS LAS REAS REAS NAT NATURALE URALES S VISIT VISITA ADAS..... DAS......... ........ ........ ........2 ....2%%
%.+.1 %.+.1
C5;/ C5;/ R=9; R=9; V39 V39 S3><=; S3><=; Y959/9. 59/9...... .......... ......... ......... .......... .......... .......... ..........2 .....2%%
%.+.2 %.+.2
H/93/ H/93/ 9;5345". 9;5345"...... .......... .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .............. .................. .............2% ....2%
%.+.& %.+.&
V9>/ I57=/".. I57=/"....... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ......2% .2%
%.+.# %.+.#
C9=99 C9=99 H/>9 V39.. V39....... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........26 ...26
%.,
PRCT PRCTICA ICAS S Y ACCIO ACCIONES NES E'IC E'ICACE ACES S PA PARA PRESER PRESERV VAR Y
CONSERV CONSERVAR EL MEDIO AM$IENTE........................... AM$IENTE.................................................. ..........................................2! ...................2! %.,.1 %.,.1
P;3 P;39= 9= A3 A35;9 5;9>= >= 5 > C5; C5;/ / R=9 R=9; ; '959 '959 S3><= S3><=; ;
Y959/9... Y9 59/9.......................... .............................................. .............................................. ........................................................... ........................................2! ....2! %.,.2 %.,.2
P;3 P;39= 9= A3 A35; 5;9> 9>== 5 >9 C9=9 C9=999 O>9 V39" V39"... ...... ...... ...... ...... ....... ........ ........ ........ ........ ........ .....2! .2!
6
INSTRUMEN INSTRUMENTOS TOS Y E*UIPO E*UIPO USADO.... USADO......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .............. ...........2+ ..2+
!
CONCLUSIO CONCLUSIONES NES Y RECOMENDA RECOMENDACIONE CIONES.... S......... .......... .......... .......... .......... .......... .......... ............ ................2, .........2, !.1
C/5>=34 C/5>=345... 5........ .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .............. .................. .............2, ....2,
!.2
R/5 R/5934 9345.... 5......... .......... .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .........2, ....2,
+
$I$LIOGRA' $I$LIOGRA'BA BA CONSUL CONSULT TAD ADA.... A......... .......... .......... .......... .......... .......... .......... .......... .......... .............. ................... ................&0 ......&0
,
CRO*UIS CRO*UIS DEL RECORRIDO.. RECORRIDO....... .......... .......... .......... .......... .......... .......... .......... .......... ........... ................ ................... ................&1 .......&1
10
ANEXOS ANEXOS PROPIOS.. PROPIOS....... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... ............ ................ ................... ...............&2 .....&2
11
'ECHA 'ECHA DE ENTRE ENTREGA GA DEL IN'ORME. IN'ORME.... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ....&, &,
3
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD FACULTAD DE CIENCIAS ADMINISTRATIVAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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1
TEMA:
GIRA DE O$SERVACION" CONOCER EL CENTRO DE RECASTE DE 'AUNA SILVESTRE YANACOCHA YANACOCHA Y CASCADA “HOLA VIDA” DE LA PROVINCIA PR OVINCIA DE PASTAZA
Fecha: J<= 1% D33 > 2016
4
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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2
OBETIVOS
I5;3K39 9;3<39= 3@9;/ 935;9> =;5 9K;95/ 5=;/ 935; : <9>/9 9;3<39= /5=<9345 > 3=/( 9 ;9<= >9 /=<9345 5 >/= =3;3/= 9 <3=3;9( =9;95/ =;9 959 93/5= K;3<9= @99 @/;7 5=;9 3/3<=39. '/5;9 >9 E9345 A35;9> 5 >9 @/>9345 =;395;3> =/ >9 /5=<9345 >9 3/3<=39. RK>?3/59 : >9/9 @/=3>= =/>3/5= 9 >/= @/>9= 3@9;/ 935;9> = 35;3K35 5 > /3/.
5
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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!
"ORA DE CONCENTRACION:
#"&0 9 5 > T359> T=; L9;9579.
#
"ORA DE RETORNO:
21"&0 5 > T359> T=; L9;9579.
6
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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%
$%1
BASES TEORICAS
IMPACTOS AMBIENTALES EN LA ATMOSFERA& EN EL SUELO& EN EL AGUA OBSERVADOS%
1
2
L/= 8/= 06 >9 9A9F/539 H95 03=A35130/ =1 29109> @/ K92;/6= 2/A/ >9 ;9>9 06> J/=16 16 =35 09=6 2165;9 9@/;9 9> 29AJ3/ 2>3AI;32/ : 06=;122345 06 >9= <6;365;6= @/ >9 97321>;19.
G95 @9;6 06 >/= J/=16 06 >9 9A9F/539 H95 =30/ ;9>90/=( @/ 6=;9 922345 >/= IJ/>6= 16 =6 /J=6<4 =6 652165;9 65 2623A365;/( 06=@1C= 06 16 H1J/ 06K/6=;92345 : >/ 16 K96234 9> 2623A365;/ 06 >9= @>95;9= 65 >9 9A9F/539 6= 6> 2>3A9 ;/@329> : 2/5 9J15095;6= >>1<39=.
7
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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&
E> 9719 06 >/= 8/= :9 5/ =/5 9@;/= @99 2/5=1A/ =35 6=;103/= 06 2/A@/J92345 @/ 9>715/= H62H/= 2/A/ >/= 069A6= @6;/>6/= : 06=<392345 06 >/= 06=62H/= 9 >/= 8/=( >/ 16 /29=3/5/ 65 >9 @/J>92345 06 >9 9A9F/539 2/A/ 6> 2I526 9> 6=;4A97/( 6=;/ =126034 65 @16J>/ M32HN9 06 >9 9A9F/539 : 6@69.
#
%
E5 >9 6=6<9 06 <309 =3><6=;6 @99 >9 9@6;19 06 =6506/= @99 6> 62/30/ 06> I69( A12H9= @>95;9 : 953A9>6= K16/5 06=@/O90/= 06 =1 HIJ3;9;( 906AI= =6 06J6 352>13 >9= 90621923/56= 16 =6 69>3F4 : >/= 16 =6 69>3F99 3A@>329 AI= 96J9;/ 06 >9 <309 953A9> : <676;9>( 16 5/ @9626 9K62;9 9 =3A@>6 <3=;9 @6/ >/= @1>A/56= 06> @>956;9 =6 06=;/F95 2909 089 AI=( 26950/ 159 9;A/=K69 36=@39J>6.
L9 9@6;19 06 516<9= <89=( >9 1J953F92345 : >9 6?@>/;92345 @6;/>69 =/5 >9= 291=9= @3523@9>6= 06 >9 06=;122345 06 >9= @>95;9= : 953A9>6= : >9 6?;352345 06 >9= A3=A9=.
8
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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$%2
DESCRIPCI'N DE LOS BOS(UES OBSERVADOS EN EL TRAYECTO% L/= /== = /=<4 95; > ;9:;/ 5;9 /5 @>95;9= =;5 5 @>37/ ?;35345 // >9= >99=( />39=( : 795= />= 3K5;= =@3=( @/ 9 = 9>/ 5;9 59 <939 <39 95; /5 35=;/=( /379=( 7=95/=( 9<=( ;.( @/ @/ =7939 ;//= >/= @998=/= =;5 =35/ =;3/=( @/ =;9 =3;9345 = 55;95 5 335;/ 7939= 9 = =@93/5 : >/79/5 =3=;3 : 5 9>75/= =;/= 5/ = @95 53 /5 >9 K/=;9345 @/ = /9/5 35;/= 9/= 5 /5<;3= 5 5 K/5/=/ /= /5 355=/= />= : 9539>=.
$%!
DIFERENTES
FUENTES
DE
CONTAMINACI'N
AMBIENTAL
OBSERVADOS% L/= 3/= ;95=@/;. L/= =@33/= /753/= 35/753/= T89 979 =<39 =9795 5 > 3/. L9 5789 9;3K339>. L9 /5;9359345 9Q=;39 /9=3/59/ @/ 3/= K;= @/ @>/ > ;3@/ 5 9/( Q=39( ;.
$%#
FACTORES ANTROPOG)NICOS (UE INFLUYERON EN EL MEDIO AMBIENTE% M935939 9@;9 <89=. T9>9 />=( @>95;9= : =@// = 3;9; 9 >/= 9539>= @/ >9 953F9345
5 >/= >79= 95/= 9 >9 39 P:/. E?;9345 > @;4>/. P/:;/= 35/=.
$%#%1 P*+,-cc./0 ,e E0e*a 3 Ac4.5.,a,e6 I0,-64*.a7e6 C+04a8.0a 9+* c+8-64./0: ;K3/( 5;9>= ;39=. S <3; 9 >9 9;4=K9 : <3; 5 > =>/. P =;9= /= /5;93593/5= <3;95 K/9 3=;35;9 9> =>/. L9 35359345 =3/= @/ 79== : PSS <3;5 9> =>/ @/ >><39 39 39 9 >9 9:/89 >/= /@=;/= = ;95=K/95 5 /@=;/= 3/=. C95/ >>795 9> =>/ @5 >>79 : >/= /5 = 9 3;3/ 3/ 9 >/= K545/= ;//>473/=. D9/ = 3;5 /= 79== =@/5 5 79< 3=7/ @99 >9 /5;9359345 9;/=K39. 9
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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ENERGÍA GEOT)RMICA EN EL ECUADOR L9 5789 7/;39 = >9 @ /;5= 395; > 9@/<935;/ > 9>/ > 35;3/ >9 T39. E> 35;3/ >9 ;39 =; 9>35; : >9 ;@9;9 95;9 /5 >9 @/K539. L9= 9@9= @/K59= =;5 9 ;@9;9= ><99= :( 9 5/( 9 =9 @/K539 9: 9@9= K;39= 5 >9= = 9>35;9 > 979( 7595/ 35>=/ <9@/. E> 979 9>35; / <9@/( 9> 9=5 9 >9 =@K33( 9 >79 9 >/= 73== / 9 >9= K5;= ;9>=( ;3>3F99= @99 9/= = >9 @/9 >/= /95/=. A;9>5;( > @/7=/ 5 >/= ;//= @K/9345 : // @3;5 ?@>/;9 >9 5789 7/;39 5 5/=/= >79= > 5/. E5 >9 9;9>39( > =/ >9 7/;39 5 > E9/ = >33;9 9 9>593/= : @3=359= ;9>=. S7Q5 5 =;3/ @>39/ 5 > 2010 @/ > M353=;3/ E>;339 : E5789 R5/<9> MEER( 5/359/ “P>95 @99 > 9@/<935;/ >/= =/= 7/;3/= 5 > E9/”( 5 > @98= ?3=;5 16 F/59= 35;= 7/;3/ ;/9<89 5/ 95 =3/ =;399= 5 ;9>>. E5 3/ =;3/ = >3=;9 21 >/9>39= E9/ 5 >9 9>3F9345 =;3/= /5/335;/ : ?@>/9345 7/;39. D3/ 9 = 9>;/ @/;539> @99 759 >;339( % =;/= >79= :9 95 =3/ =;39/= TK3/-C3>=-C/ N7/( C933/( C9959( C9>@9;5 : C9>@9=. E> @/@4=3;/ > INER @99 355;3<9 =;9 35<=;379345( = > ;/9 > =9/>>/ 5 >9= ;9@9= /5/335;/ : ?@>/9345 > =/ 7/;3/ ?3=;5; 5 > ;3;/3/ 593/59>( 35339/ 5 1,!+. E= @/ =;/ = 9 35>3/ 9 >9 G/;39 // 59 >859 35<=;379345 @3/3;939( @3;3 3<=3K39 >9 9;3F 57;39( K/5;95/ > =/ 5789= 5/<9>= 5/ /5<53/59>= 95 >9 959 57;39 593/59>. D95; > ;9:;/ > <39 @3/= /=<9= 59 >9= K5;= 5789 5/<9> = >9 5;9> 3/>;39 > A7/:5.
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UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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
23
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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$/= /5 9Q >9 A9F/589
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E=;9 ?95; 3<=39 /=3=;9= 9 @/=3> >9 <39 = =9/>> : = 99@; 9 99 5/ >>/=( = 9=8 5 =;/= /== ?3=;5 = %000 =@3= @>95;9= <9=>9=( 3<9>5; 9> &% >9 3F9 ;/;9> =@3= =3;9= @99 > E9/( 1,0 =@3= 98K/=( >/ @=5;9 9> %1 >9 K959 98K/= 5/5;99 5 E9/( %%0 =@3= 9<=( >/ @=5;9 > &0 9<= 5 > E9/( >/= @= =/5 5/ >/= 7@/= = 5/=/= /5 9>/ 6&0 =@3=( K359>5; 9 1%0 =@3= @;3>= : 95K33/= 73=;9/ @99 =;9 7345. N/ ?3=; =K335; 35K/9345 =/ 35=;/= 35<;9/=( @/ > 5Q/ = <939= 3>= =@3=. E5 >9 @/<3539 5/ ?3=; 9>;/= 853= K/=;9345 : >9 989 = = ==3=;539( =35 97/ 5 >9 9;9>39 = @ 5/;9 59 K; @=345 @/ @9; > 7/35/ 593/59> @99 ?@>/;9 == =/= 5/ 5/<9>= =@8K395; > @;4>/. E5 >9 @/<3539 ?3=;5 1, >/= @;/>/= >/= 9>= ;= =;5 =35/ ?@>/;9/= > >/ 1! @/ >9 /@989 P;//35;9>( > >/ 66 @/ >9 /@989 P;/>> =;/= /= >/= = 395 5 ;3;/3/ >9 N93/59>39 9/953 : > >/ 10 @/ >9 /@989 A73@ O3> E9/ 5 ;3;/3/ >9 N93/59>39 39( >/= 33=3= =;95;=( ;= >/= > 21 39/ 5 ;3;/3/ 9/953( > 2+ 39/ 5 ;3;/3/ 39 : +6 = 55;9 =/ >/= ;3;/3/= >9= 24
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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593/59>39= S339 : Z9@99 K/5 5;79/= 3;95; 9 P;/99F/59= @99 = ?@>/9345( // = 55;95 5 5 @/=/ >33;9345 : K359>5; 35/ =;5 5 =@9 = /5=3/59/=. E5 =; /5;?;/ @//= 3;9 5 >/= >/= /5 = 55;9 :9 >9 35=;39 @;/>9 9 ?3=;3/ 59 9>;9 /5;9359345 @353@9>5; @/ 9= 3/9/= 5; /;/= 83/= 9>;95; 5/3=( 9=8 3=/ 9@39/= ;/9 >9 @/<3539 =3 ?@345 =; K975;99 5 >/= @99 >9 ?@>/;9345 @;/>9( >/ @/5 5 3=7/ >9 @=<9345 >9 3/3<=39( =;/ 9 /9=3/59/ 5 9>;/ 79/ /5K>3;3<39 9> 35;3/ >9= 593/59>39= 358759= 9=8 // 5 >9 =/39 5 759>.
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$%?%1 E69ec.e6 A8e0aa,a6 + e0 Pe7.*+ ,e E=4.0c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
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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TAPIR AMAZONICO O VACA DE MONTE( @=739 @/ = @3>( 79=9 : 9=. S/5 399= 5 /9>= 9>759= /539= 5 >9 99F/589( @= = 95 = : >33/=9. L9 =;345 > /= @393/ : =593/( F/59= 5 >9= 93;9( =/5 9=9= ;935( > @>37/ ?;35345. A @=9 >>/ ?3=;5 @=/59= 35=;3;3/5= 9>3F95 @/:;/= @/ =9><9 9> ;9@3 99F453/( /5 @/799= 95;5795 = /5=<9345( 9=8 @//= 5/5;9 =; 9539> 5 > C5;/ E?@35;9> ';39( 39/ 5 >9 39 > P:/( 5 >9 99F/589. EL CONDOR ANDINO( 5/359/ > R: >/= A5=( @/ = 9=;/=39 : 9@939 >9 9=;9 >/= >83;= >9= 53<= @@;9=. C/5=399 > 9< >9/9 = 795 > @>95;9 />/9345 579 /5 /5;9=;= >95/=( = 3;9; =;3/( 9F99 4595; @/ 9@=35/= : 959/=( = 55;9 5 =3/ @>37/ ?;35345( @/ >/ = 3@=353> 9>3F9 >/= = 795= =KF/= @99 <3;9 = ?;35345. LOROS( GUACAMAYOS Y PERICOS( == />/= <3=;/=/= : >>99;3=( >9 9@939 @;3 @9>99=( =/ ;// =3 =/5 9@;99= 4<5= >/9= >9 K93>39 99@;9= 5 9;3<3/( >/= @3/= 9>;/= @/ >>9= = @9795 5 > 9/ ?;95/( >9 ;9>9 353=33599 == /== : >9 @=345 >9 75; >/9> // K5; @/;859( 95 ;359/ =;9= 9<= = 55;5 =;35739= 9 =3;3/= @/;345. EL PUMA O LEON AMERICANO( = K/539 : =>;9 K379( @3> >/59/ /3F9( >99 /=9 : 9=;9 3/ 579 /5 59 959 > 3=/ />/ 9 99 >9/ P9;F>;(E1,!+. C/5=399 59 959F9 @99 >9= @/>93/5= >/9>= : == 9539>= /=;3/=( 95 @3;3/ = 9 / ;3@/ =95 =<95; 9F99=( 9= > <9>/ /39> == @3>=. T935 >9 =;345 == 3;9;= 95 959F9/ = /5=<9345 T339(D.1,,,. PECARI O SAHINOS( 5 > E9/ ?3=;5 /= =@3=( > @98 />9 : > @98 >93/ >95/. E=;9= /= =@3= = <5 959F99= @/ >9 989 : >9 =;345 = 3;9;. S 95 = >33/=9 : = @3> : /;3F99. S 9>35;95 K;/=( 98=( >/=( 3F/9= : 9 <= @/= <;9/= 35<;9/= @/ >/ = 9 5=93/ /5=<9 935;= 5 /5 = 9>35;9 =;/= @>9=. 26
UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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LA PACARANA( 5 // />/9345 73= /5 959= >959=. C/5=399 // 59 =@3 99 5 > E9/( /<335;/= >5;/= : /=;= 5/;59=. H93;9 5 9= /=/=9=( = 9>35;9 K;/= : /9= ;359=. S =35;9 =/ == ?;39= @/=;3/= @99 /5=3 = 9>35;/( 35;9= /5 >9= ?;39= 95;3/= >/ >><9 9 /9. E= 5 3=@=/ =3>>9= 5 > /=. E= 59 =@3 : 9F99 9;3<95; : 3/ 9 = @/9 3=;3345( : 9 >9 =;345 = 3;9;( =;9 3=35:5/. E=; ;3@/ =@3= = >9= @ 5/5;9 =;35739= 5 9>75/= =3;3/= @/;73/= > E9/( 5 /5 ;3=;9= 593/59>= : ?;95/= @5 3=K;9 = >>F9 59;9>. E=;/= =3;3/= =/5" A9 R9345 C99=( P9 N93/59> S9579:( P9 N93/59> P//9@=( P9 N93/59> C/;/@9?3( R=<9 C9:9 C/9( R=<9 C/;993 C9:9@9=( P9 N93/59> I>353F9=( P9 N93/59> A5;3=959( R=<9 P/345 '958=;39 C:95/ ( P9 N93/59> Y9=58( R3<9= > 8/ N9@/( A9 R9345 E> $/>3( R=<9 $3/>4739 L3/5/9( R=<9 E/>4739 M93 C35>. P/ ;935 @//= 5/5;9>/= 5 =3;3/= 5 >/= = 95;355 9 >9 <3=;9 > @Q>3/ 5 759>( ;9>= // >/= Z//>473/( S95 M9;85 $9/= : G9:>>999 *3;/.
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UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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H/>9 V39 9> = 59 =<9 />4739 @3<99 22% ;9= 9 5K9=3= 9 >9
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UNIVERSIDAD TÈCNICA DE COTOPAXI FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA
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INSTRUMENTOS Y E(UIPO USADO%
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CONCLUSIONES Y RECOMENDACIONES%
C+0c7-6./0
A >9= /= =<9= @3/= <3=3;9 /=<9/= 59 795 <939 K>/9 : K959 5=;/ @98=( >9= 9>= 59 795 @9; 95 =@3= 5 @>37/ ?;35345 5/=/;/= :9 989/= =;39/( ;935 @3/= /=<9 >/= 8/= @9=995 @/ >9= @/<3539= <3=3;9/= : = 59 =3;9345 9>995; @/ 9895 @3/ = 99>( @;395; =;995 =/= @9895 9/= 979( /= >/= 9539>3;/= @3/= /=<9 >9 =<9 <39 =3><=; 5;9 /5 999= /5 >/= ;3=;9= @5 9>/9= : =5;3= 5 > 935; /5<3<3 /5 >9 59;9>F9( 9= =;9 =<9 5;9 /5 #+ =@3= 9539>= >/= 9>= >9 9:/89 K/5 =9;9/= =@= 9 =3/ >5; 9>;9;9/= 9>75/= 9=;9 >= K9>;99 @9;= == 3/= @/ 95 9=8 >>/= >><95 59 <39 ;953>9 5 =;9 =<9 7939= 9> 39/ : @955; /5;/> >/= @/;75 =;9 =<9. O=<9/= @>95;9= // >9= />39=( > /> 9Q( T935 = @/ 9@39 > 35;=( > 5;=39=/( >9 993>39 > @/;7 >9 59;9>F9( > 93 @/ = =@399.
?%2
Rec+8e0,ac./0
T//= >/= == 95/= 89/= 9 /53539 @/ 5/=/;/= 9= >9= =@3= ;95;/ 9539>= // >9= @>95;9= = =;5 @35/ : 5/ 9/= 599 @99 =/>3/59 =; @/>9( : =/ ;// 5/ 89= 9>;9;9 ;95 >5; 9 >/= 9539>3;/= :9 @/ >>/= 5/ 9>95 @35=95 >>/= 5/ =35;( 5/ =K5( 89/= 39 / 5=;9 3/ 935; :9 > = 5/= @/< =/= 5=93/= @99 5=;9= <39= // > 979 5/= 359 >/= 8/= 5/ 89/= /;9 5357Q5 /5;93595; 83/ 53 9=9 @39 /5;9359 > 979( 89/= ;935 9 =9 @=;339= / @/;/= 9>;5 > >39 @/ =;9 9F45 = 95 >9= =39= =;/ = K>4 5 >/= 8/= F995 @/ >9 39 9/= : > @:/ / 5 /;9= F/59= K;= >><39= @/95/ 35593/5=( ;935 @/89/= /5;33 /5 > 39/ 5=;/ @>95; 3=35:5/ >9 /5;9359345 @/9/= // 5 <F =73 ;9>95/ />= 5=;/= /== 99F453/= / =9/= 9Q5 =. Y =/ ;// 95/ <9:95 9 9>3 >79 5/ /;9 >/= =@33/= =/ @39 9 ;// = <3
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BIBLIOGRAFÍA CONSULTADA
G935/( J L. 2000. E=>9 P/=;79/. [E5 >859\ 02 0% 2000. [C3;9/ >" 0& 01 201!.\ ] G93/( J.L.-2000- E<9>9345 3=7/= 5 3@9;/ 935;9>. E=>9 @/=;79/. '9>;9 3539= 59;9>=. S9>;9. A75;359 I53;/.. LF3979( M9:/> M93=. 2010. G5;35. [E5 >859\ 2# 10 2010. [C3;9/ >" 0& 01 201!.\ ;;@"WW75;3575.>/7=@/;./W2010W02W=->-93/->39;3/.;>. M/5;9><95( M9/ M3>>/. 2011. C/5;93593/5 935;9>. [E5 >859\ 12 0& 2011. [C3;9/ >" 0& 01 201!.\ ;;@"WW/5;93593/5935;9>.5;W/5;93593/5-95;/@/7539W. E9/( M. . 2012. S3=;9 >9=3K39345 >/= /=3=;9= > E9/ /5;355;9>. *3;/." S=;989 P9;3/53/ N9;9>. T339. 200!. M98K/= > E9/. *3;/-E9/." E3;/39> M3>97/ $>95/. T9<>( S. V. 200+. ;;@="WW.@9=;9F9./
.=><9<39;9<>./.
V79( D. =.K.. T C/9. ;;@="WW.9;/3953=3/./W9539>=.;
O;53/ O;53/
Z9/9( '. 2% 12 2010. Y959C/9 C5;/ R=9;. R@9/ > 2+ 12 2016( ;;@"WW.:959/9=./7W:959/9-5;/--=9;W
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CRO(UIS DEL RECORRIDO
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1; ANEXOS PROPIOS
De6c*.9c./0: E5 =;9 3975 = @ /=<9 De6c*.9c./0: E5 >9 @=5; 3975 = 55;9 5 5;/ 9;=9589= 5 > 9> 989 9;9=( > 789 > C5;/ R=9; V39 S3><=; 9;=( K959=( >>9</=( @>=9=( ;. Y959/9 35 5/= 33734 95; > ;95==/ >9 <3=3;9 9> 5;/ =9;.
De6c*.9c./0: A8 @//= /=<9 5 > 5;/ =9; ?3=;5 9=/= @99 >/= <3=3;95 > >79 5/ /;5 >9 9=9 5 > @3=/ : 9=8 35 > 3/ 935;.
De6c*.9c./0: E5 =;9 K/;/79K89 @//= /=<9 9 59 >9= @>95;9= 5 @>37/ ?;35345 // =/5 >9= />39=( >9= 9>= @//= /=<9= 5 ;95==/ > /3/ 9> 5;/ Y959/9
De6c*.9c./0: E5 =;9 K/;/ @//= < 9> /=/ De6c*.9c./0: E5 =;9 3975 @//= /=<9 /37/( 35 <3< 5 5 >79 : 9@>3/ : 5 > 5;/ Y959/9 ?3=; 9595; ;35 >9 9>35;9345 =K335; @99 =/<3<3. K>/9( /5 ?3=; 59 <939 />=( @>95;9= : K>/=( ;.
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De6c*.9c./0: E5 =;9 3975 = @ /=<9 >9 De6c*.9c./0: E5 =;9 3975 = @ /=<9 9 ;/;79 99@9 =/5 9539>= /589= /5 5=;/ 7@/ ;99/ =@= 9 9= K;9= 9;39> <7;9> 99/5=( 957/=( >359/ /5 >9 789 /=<9345. /59=( : @=( >9 9 @/5 60 1#0 = 9>9/= > 979 >9 359345 9 5/= #% 89=
De6c*.9c./0: E5 =;9 3975 = @ /=<9 > De6c*.9c./0: E5 =;9 3975 = @ /=<9 > =;/ 5 >9 5;99 >9 =<9 5 /5 5/= 95 >9 /5/ 999 :/ 9539> = > = 959F9/ >9 35<539 : > 5/ // = >9 =<9 99F/539 : = 9>35;9 @353@9>5; K;/=. :959/9
De6c*.9c./0: E5 =;9 3975 = @ /=<9 > @93 =; @F <3< 5 >9 59 > 3/ A9F/59= = > =75/ @F 979 > = 795 > 5/ : 9=;9 =@9 >/= & >97/ : @=9 9=;9 &%07
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De6c*.9c./0: E5 =;9 3975 = @ /=<9 > /5/ //57/ <3< 5 795= 7@/= 9=;9 60 353<3/= = 9>35;9 K;/= 9/= : =3>>9=( K;/= @9>9( /9= K>/= : /;= 35<;9/=.
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De6c*.9c./0: E5 =;9 3975 = @ /=<9 9 >9= De6c*.9c./0: E5 =;9 3975 = @ /=<9 /379= 73795;= /895 5 > 935/ : // 3= /@9/= /=<95 9 >/= /5/= : >><995 /5 >>9= 5 = // /9= =95 9> 35=;;/ =/ >9;9 = =3@345 : = 93;9.
De6c*.9c./0: E5 =;9 3975 = @ /=<9 5 De6c*.9c./0: E5 =;9 3975 = @ /=<9 99/> =;99 7359/ 5 59 /9 @9>9 : // >9= ;/;79= 93;95 : // =/<3<5 5 9 : 795 >/= 5/9>5; = /=<9. =;9 =<9
De6c*.9c./0: E5 =;9 3975 = @ /=<9 > >/@9/ = 5 K>35/ Q53/ @ /;9 == ;/3>>/= @99 99 >/= 9/>= 9F9 99/ = 9>35;9 98K/= ;95;/ 9/8/>9=.
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De6c*.9c./0: E5 =;9 3975 = @ /=<9 9 3= /@99= @=;9= > 9/ // 9 :9 > 35=;;/ >9 =<9 =@/ 3 = 5/ @99 > ;3=.
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De6c*.9c.+0: A8 5/= 5/5;9/= 5 > = 5/= =;9 >><95/ 9 5=;9 5<9 9<5;9 5 >9 9=999 />9 <39 5 /5 >9= 7959= >>79 95 :9 : 5/;/39=.
De6c*.9c.+0: A8 =;9/= @F95/ 59 5<9 ?@3539 / 9 >9 9=999 />9 <39 =35 3973595/= >/= /=;9>/= = 5/= @=5;9<9 // 9/=( /=3;/= 5; /;/=( = @/39 3 98 =9/= >3@3/= : =/=.
De6c*.9c./0: ' ;95;/ >9 /345 /5<3<3 /5 >9 59;9>F9 5/ 3@/;/ 35/= >9 99 /5 5 9/ =@39> 5/= @/@/3/599 >9 3=9 59;9>F9( @99 5=;9 @3> 5/ / /@9/ 5/ 3=39 <3<3 =;9 5<9 ?@3539 ;5 9>7/ =/5/3/ 5 > /=;/.
De6c*.9c./0: E5 =;9 3975 = @ 9 9 /5/ ;// > 7@/ ;99/ 95; > /5 : >9 3=3@>359 35;9= 939/= 9 >9 9=99 />9 <39 /5 5 795 5;=39=/ : 3/=39 /5/ 5 >79 5
De6c*.9c./0: K ;95 >>9 >9 9=99 5/ 5/= 3@/;4 ;5/= 9> 979 /5 ;// : /@9 9 @=9 =;99 935/ K3/ : 9 :9 : ;9. N/ 5/= 3@/;4 599 =/>/ 89/= 3<;35/=.
De6c*.9c./0: E> 5;=39=/ : >9 9>789 > 7@/ ;99/ 95 : 5/;/3/= >>/= =35 @5=9>/ /= <= 35;7995 9 ;// > =/ 9 3<;3= : 3=K;9 >9 9=99.
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De6c*.9c./0: E5 =;9 3975 @//= /=<9 9 5 /=/ @F/=/ > 9> // <93/= 89= 5 =3 9 >9 39 5 />( 9 @=9 ;589 /;9/ == /=.
De6c*.9c./0: E= 59 >9= @>95;9= /5/39= // >3/539= = 55;9 5 @>37/ ?;35345( = > @ /=<9 5 > C5;/ R=9; '959 S3><=; Y959/9( 5 /5 = /5=<9 : @/>79 = ?@95=345.
De6c*.9c./0: A8 @//= /=<9 5 935 6 ;/= >/573;( =; 93;9 5 979= >= >/= 8/= >9 99F/539( = />/ 73=.
De6c*.9c./0: E=; = 59 =@3 @>95;9= = @/@979 5 >9 99F/539( ;3>3F9 >9= 98= @99 =/=;5 59 <F ( @/ K9 > =>/.
De6c*.9c./0: E5 =;9 3975 ;//= >/= /@9/= > =/ 9;9<3=95 > 3/ / 9 >9 C9=99 H/>9 V39.
De6c*.9c./0: A8 = @ /=<9 95/ =;9/= 9;9<=95/ > @95;95/ 9 5 / >9 C9=99( /5 9 5 ;/ @9=9.
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De6c*.9c./0" E5 =;9 3975 = >/79 /=<9 5 4;>/ /5 > 5/ >9 =<9 <39 =3><=; 5 >9 3=9 = @ 5/5;9 795 95;39 9539>= 95 =3/ =9;9/= @99 @95 <3<3 / 959 : /5 >>/ <3;95/ > ;K3/ K959 : K>/9 5 > =;/( 9=8 // ;935 = @ /=<9 59 795 95;39 @>95;9=.
De6c*.9c./0" E=; = 5 /5/ >>99/ 33/ 95;/ // = 9>35;9 @353@9>5; 35=;/=( ;935 /5= K;/= 5 5/ 95;39( <3< 5 5 9@>39 <7;9345 =;/= /5/= 95/ = 55;95 5 9;3<3/ @35 = 35=;35;/ 9=89.
De6c*.9c./0: E=;9 >9759 =; 399 5;/ >9 =<9 : >><9 @/ 5/ Y959/9 =3753K39 L9759 N79 5 >>9 93;9 59 795 95;39 ;/;79=( @= : 9>75/= 9395=.
De6c*.9c./0: 5 =;9 3975 = @ /=<9 9> >// 9F9 /9 = 59 =@3 5 @>37/ ?;35345. E?3=;5 3K5;= =@3= >//= // > 9F9 9F>( > 9F9 @>/9 : > 9F9 9F>. * = 55;95 5;/ >9 =<9 <3=3;99.
De6c*.9c./0: E5 >9 3975 @//= /=<9 59 ;/;79( >9 9> 5/= 3/ > 789 >9= 9= ;589 >9 9379 @>959 35;9= > 9/ ;589 >9 9379 39