Professional Documents
Culture Documents
"
&
"
'
"
"
"
&
"
'
&
"
&
'
"
'
"
'
&
<
>
>
>
>
>
>
>
>
>
>
>
>
>
<
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
6H
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
GRFDSLWDOLVPRPXGDQoDVWHFQROyJLFDVPXGDQoDV
>
>
>
5LRGH-DQHLUR7HPH[SHULrQFLDQDiUHDGH&LrQFLD
S
HFULVHGHVVHPRGHORGHUHJXODomRQR2FLGHQWH"
SUHYHQLQGRULVFRVHLQFHUWH]DVDTXHHVWmRH[SRVWRV
RV WUDEDOKDGRUHV H VXDV IDPtOLDV 4XDLV VmR RV
>
>
&RXEHPHQDSUHVHQWHHGLomRGD5HYLVWDGH
3ROtWLFDV3~EOLFDV533YQMXOGH]D
KRQURVDWDUHIDGHHQWUHYLVWDUDSURIGUD0DULD/XFLD
7HL[HLUD:HUQHFN9LDQQDXPDLQWHOHFWXDOGHUHQRPH
QDFLRQDO H LQWHUQDFLRQDO TXH WUD] HP VHX FXUUtFXOR
9
>
>
SURWHomRVRFLDOGRVSDtVHVTXHVHEDOL]DPSRUHVVH
>
>
>
>
>
HVSHFtFDVSRUDSRVHQWDGRULDVHFXLGDGRVWDPEpP
:
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
UHQHJRFLDomRSROtWLFDGRVWHUPRVTXHIXQGDPHQWDP
E
>
>
>
>
>
>
>
>
>
>
>
>
>
>
GLWDVPXGDQoDVHFRQ{PLFDVTXHYDOHUHSHWLUHVVDV
:
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
SDUWLUGHYXOWRVRVLQYHVWLPHQWRVHP3 'DSOLFDo}HV
@
>
>
>
>
>
>
>
XPWHPDTXHLQTXLHWDVHWRUHVVRFLDLVGHGLIHUHQWHV
PDWL]HV LGHRSROtWLFDV RV UHH[RV GD DWXDO FULVH
>
>
>
>
>
<
>
>
>
>
HPQRPHGDVROLGDULHGDGHUHFXDUDPTXDQGROLPLWHV
{
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
<
>
>
>
>
>
>
>
VRFLDOFRQVWLWXLQGRVHHPPHFDQLVPRGHSURPRomR
>
>
>
>
>
>
>
5REHUW&DVWHOSRUH[HPSORDVHJXULGDGHVRFLDODR
>
>
(VWDGRGHEHPHVWDUVRFLDOTXHVHFRQVROLGRXFRP
RWpUPLQRGRFRQLWRPXQGLDOHP
'HSUHHQGHVH GD OHLWXUD GH YiULRV DXWRUHV
HXURSHXV TXH R FRQFHLWR GH VHJXULGDGH UPRXVH
QDTXHOHFRQWLQHQWHHLYDGRGHFRQRWDo}HVYDORUDWLYDV
B
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
QDTXHOHPRPHQWRGHFULVHGRFDSLWDOLVPRPXQGLDO
FRPDGRVHJXURVRFLDOTXHYLJHQWHHPERDSDUWH
?
>
>
>
>
>
>
>
DSHQDVWRUQDYDREULJDWyULRXPHVTXHPDFRQWULEXWLYR
?
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
GHRXWURVDX[tOLRV2XVHMDHVWDYDEHPDTXpPGDV
@
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
GH6HJXULGDGH6RFLDOHPWRGRR0XQGRXPUHODWyULR
ELDQXDOSURGX]LGRSHOD$GPLQLVWUDomRGD6HJXULGDGH
6RFLDOyUJmRGRJRYHUQRDPHULFDQRTXHHPSDUFHULD
FRPD$,66$VVRFLDomR,QWHUQDFLRQDOGH6HJXULGDGH
6RFLDO VXPDUL]D RV HVTXHPDV GH SURWHomR VRFLDO
@
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
LQVSLUDGDVQDWHRULDNH\QHVLDQDHVREUHWXGRPHGLGDV
SDUDDVVHJXUDURSOHQRHPSUHJRFRQJXUDUDPHP
JUDQGHQRYLGDGHWRGDYLDFRQVLVWLXQDUHODomRTXH
R 5HODWyULR HVWDEHOHFHX HQWUH SURWHomR VRFLDO H
?
>
>
>
VRFLDOTXDQWRDQRomRGHVROLGDULHGDGHYrPVHQGR
>
SHUVSHFWLYDVHJXUR[DVVLVWHQFLDOL]DomR"
3
FROHWLYLGDGHGHHXFROHWLYR6XEMDFHQWHDHODHVWDYD
>
D FRQJXUDomR GH
YLVXDOL]D QD FULVH FDSLWDOLVWD H QD FRQVHTXHQWH
:
>
>
>
>
>
>
>
>
>
>
>
>
SRGHUDTXLVLWLYR$$,66HPVHXHVWDWXWRGHQHD
:
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
<
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
<
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
LJXDOPHQWHYHODGDGDXQLYHUVDOLGDGH8PSHTXHQR
WUHFKRGHXPGRFXPHQWRGD&(3$/
6RFLDO GH FDUD $O IXWXUR DFFHVR QDQFLDPLHQWR \
>
UHFRQJXUDomRQmRpH[SOtFLWDRTXHDXPHQWDVXD
B
UHIRUPDVWULEXWiULDHDJUiULDTXHLQFLGLVVHPVREUHDV
8PVLVWHPDGHVHJXULGDGHSDVVDDVLJQLFDU
XPFRQMXQWRGHSURJUDPDVTXHQmRQHFHVVDULDPHQWH
REHGHFHP D XPD JHVWmR S~EOLFD XQLFDGD KDMD
YLVWD D SUHVHQoD HQWUH RV PHVPRV GH HVTXHPDV
SULYDGRV$OyJLFDGRVHJXURHQmRVyGRVHJXUR
VRFLDO VH DSDUWD LQWHLUDPHQWH GD OyJLFD GRV
FKDPDGRVEHQHItFLRVQmRFRQWULEXWLYRVTXHGHVVH
I
PHGLGDHPTXHUHGHQHRVSULQFtSLRVGDLQWHJUDomR
@
>
LQWHUFODVVHVHPHUJLUDPFRPVXDVSDUWLFXODULGDGHV
RV (VWDGRV GH EHPHVWDU QD (XURSD 2FLGHQWDO
QXQFDVHYHULFRXQR%UDVLO0HVPRQRFRQWH[WRDWXDO
>
%UDVLO"
>
>
>
>
>
>
>
SULYDGDV0DWULFXODURVOKRVHPHVFRODVSDUWLFXODUHV
>
LQH[mRTXHWDQWRDLGHLDGHXQLYHUVDOLGDGHTXDQWR
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
HFULVHGR(VWDGRGH%HP(VWDUQR2FLGHQWH&RPR
HVVDFULVHVHUHHWLXQRVLVWHPDGHSURWHomRVRFLDO
WDOFRPRLQVWLWXtGRQR%UDVLO"
>
>
HFiFLDQmRSRGHVHUHQWHQGLGDDSHQDVHPWHUPRV
?
>
HVWUDWLFDomRVRFLDOH[WUHPDPHQWHVHJPHQWDGDWHP
>
>
>
>
>
>
>
>
>
>
>
>
EiVLFRGDVHJXULGDGHVRFLDOTXHpRGHVHFRQVWLWXLU
TXHGHVHQYROYLPHQWRpLQFRPSDWtYHOFRPGHVWLWXLomR
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
<
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
QR686&DEHOHPEUDUTXHR%3&HDDSRVHQWDGRULD
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
SURFHVVRGHIRUPDomRGDVRFLHGDGHEUDVLOHLUD4XDLV
DVFDUDWHUtVWLFDVGHVVHQRYRDVVLVWHQFLDOLVPR"
p
>
>
>
>
>
>
FUpGLWRSDUDTXHRSREUHVHWRUQHGRQRGHVHXSUySULR
QDUL]WmRDQWLJDTXDQWRDFDULGDGHGH0DGUH7HUHVD
f
>
>
>
>
>
>
>
>
>
,QHUHQWHjLGHRORJLDOLEHUDOGHVGH/RFNHQRVpFXOR
;9,, SDVVD D LGHLD GH TXH R FDSLWDOLVPR SHUPLWH
TXHTXDOTXHUXPVHWRUQHHPSUHViULRHFRPRWDO
VH SUHYLGHQWH JDUDQWD VHX IXWXUR ,QFHQWLYRV DR
@
>
>
>
>
FRQVWLWXHPXPDFHUWDQRYLGDGHQR%UDVLOHPERUDD
SUiWLFDGRFRQWDSUySULDQRVSHTXHQRVVHUYLoRVH
J
>
>
2 yWLPR QR FD
FRQVWLWXFLRQDLV UHIHUHQWHV j SURWHomR VRFLDO HVWi
k
>
>
>
>
QDQFLDPHQWRXPJUDQGHVXFHVVReDVHJXULGDGH
TXHSHUPLWHTXHRRUoDPHQWRVFDOVHHTXLOLEUH
i
>
>
FRQWULEXLo}HVHVWmRVXMHLWDVj'58GHVYLQFXODomR
GDV UHFHLWDV GD 8QLmR R TXH JDUDQWH GH
VLJQLFDWLYRV PRQWDQWHV SDUD R 7HVRXUR 1DFLRQDO
b
>
TXHWrPSURWDJRQLVPR
+iOX]QRPGRW~QHO&RPWRGRVRVSUREOHPDV
TXH WHP R VLVWHPD GH VHJXULGDGH EUDVLOHLUR
LQVWLWXFLRQDOL]DGDVGHIRUPDVHJPHQWDGDDJXUDGD
:
GRPRGHOR(VWDGRGHEHPHVWDU2%UDVLOSDVVRXD
:
>
jLQVWLWXFLRQDOLGDGHGDViUHDVTXHDLQWHJUDULDP
$ GHVHVWUXWXUDomR EUDQFD H MDPDLV DUJXLGD
HP VXD LQFRQVWLWXFLRQDOLGDGH GD VHJXULGDGH
SDYLPHQWRX R FDPLQKR GDV UHIRUPDV TXH VH
B
RUGLQiULDTXHUHJXODPHQWRXDRUoDPHQWDomRHQmR
E
<
>
>
>
>
>
>
>
>
>
>
>
>
>
A
B
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
HDVEHQHVVHVTXHUHYHUWHPSDUDRDVVLVWHQWHFRP
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
<
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
<
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
FRQVWDWDomRQmRMXVWLFDPDVDMXGDDH[SOLFDURTXH
YHP RFRUUHQGR GH PRGR JHUDO GHVGH TXH IRUDP
=
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
PDWpULDGHQDQoDVS~EOLFDVEUHGX]LUVXDVIRQWHV
GH QDQFLDPHQWR SURSDODQGR XP GpFLW TXH QmR
@
>
>
>
>
>
>
>
>
>
>
PDWHULDOL]DGDQR686"
YrHVVHPRYLPHQWRQRFDPSRGDVD~GHTXHpXPD
HKLHUDUTXL]DGR"
p
>
>
>
>
QRomRGH6HJXULGDGH6RFLDOHGDVXDFRQFUHWL]DomR
J
GHQVVXSRVWDPHQWHS~EOLFRVSDUHFHTXHVHPSUH
YDOHWXGRFRPRSRGHVHUFRQVWDWDGRQDH[SRVLomR
>
>
>
TXDOTXHUPRPHQWRVHUQHFHVViULRVDWRGRV
!
>
>
>
GH0DTXLDYHOGHTXHRVQVMXVWLFDPRVPHLRV3HOD
>
&RQVHTXHQWHDLQGDpDEDQDOL]DomRGRXVRGH
UHFXUVRVGDVHJXULGDGHYLD'58SDUDFXPSULPHQWR
GH RXWUDV PHWDV PXLWDV GDV TXDLV FRQWUiULDV j
KiSURIHVVRUHVDVVDODVGHDXODVmRLQDGHTXDGDV
HRDWHQGLPHQWRPpGLFRpLQVXFLHQWH"1RTXHGL]
@
>
HVHYROWHSDUDDRIHUWDGRVVHUYLoRVHHTXLSDPHQWRV
LQGLVSHQViYHLV 2 TXH DGLDQWD H[LJLU PDWUtFXOD QD
:
>
>
5HJLGDVSRUOyJLFDVHVSHFtFDVDVSROtWLFDVGH
VD~GHHDVVLVWrQFLDWDPEpPFDPFRPSURPHWLGDV
7DQWRR686TXDQWRR68$6FULDGRVSDUDDWXDUHP
>
>
>
>
>
>
>
OtWLFDGHVD~GHLQWHJUDGDKLHUDUTXL]DGDUHVROXWLYD
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
<
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
7DPEpPPDQLIHVWDSUHRFXSDomRFRPRSULYLOpJLRTXH
:
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
TXHWHYHRDXPHQWRUHDOGRVDOiULRPtQLPR
R
>
>
>
>
>
>
>
>
>
RXDRXWURIDWRU2TXHQRHQWDQWRFDEHWDPEpP
L
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
6mRRVSURJUDPDVFRQWULEXWLYRVHQmRFRQWULEXWLYRV
GD3UHYLGrQFLD6RFLDOTXHSRGHPJDUDQWLURGLUHLWRj
>
>
>
>
>
>
>
>
>
>
>
>
>
>
DSRQWDGDSHOD31$'"4XDOROXJDUGRV3URJUDPDV
GH7UDQVIHUrQFLDGH5HQGD"&DEHDOJXPHVSDoRDRV
>
VREUHWXGRGRVPDLVSREUHV$RVHXYHUTXHIDWRUHV
>
>
VHJXQGRPDQGDWRGRSUHVLGHQWH/XOD'HL[RXVHGH
IRPHQWDURFLDOPHQWHQRYDVUHIRUPDVHGHDODUGHDU
GpFLWVFDWDVWUyFRVQDSUHYLGrQFLD
1R SHUtRGR TXH DQWHFHGHX DV HOHLo}HV GH
_
>
VHJXULGDGHVRFLDO9RFrLGHQWLFDDOJXPDPXGDQoD
GHGLUHomRQRV~OWLPRVDQRV"
3
1RVHXWH[WR6HJXULGDGH6RFLDOH
FRPEDWHjSREUH]DQR%UDVLORSDSHOGRVEHQHItFLRV
QmR FRQWULEXWLYRV YRFr UHHWH VREUH D
FRQFHSomR GH 6HJXULGDGH 6RFLDO TXH WHULD VLGR
GHVJXUDGD SHOD OHJLVODomR LQIUDFRQVWLWXFLRQDO TXH
i
>
6RFLDO"
TXHRUHIRUoD2QyGDTXHVWmRUHVLGHQRURPSLPHQWR
?
TXDGURQRTXDOS~EOLFRHSULYDGRPDQWrPUHODo}HV
M
>
HQPXPDVpULHGHIDWRUHVWHPFRQWULEXtGRSDUDXP
I
>
>
>
>
GHFULDomRGHSURJUDPDVHVSHFtFRVSDUDPXOKHUHV
@
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
pIXQGDPHQWDOPDVQmRVXFLHQWH8UJHLJXDOPHQWH
LQVWLWXFLRQDOL]DU HVTXHPDV FRQWULEXWLYRV PHQRV
RQHURVRVSDUDRVWUDEDOKDGRUHVTXHQmRLQJUHVVDUDP
RXQmRFRQVHJXLUmRLQJUHVVDUQRPHUFDGRIRUPDO
?
>
>
>
>
>
>
>
5()(51&,$6
9,$11$ 0 /XFLD 7 :HUQHFN $ DPHULFDQL]DomR
HVWUDWpJLDVGHEHPHVWDUHSROtWLFDVS~EOLFDV5LRGH
-DQHLUR5HYDQ,83(5-8&$0
BBBBBBBBB
PLQLVWUDGRQD,9-RUQDGD,QWHUQDFLRQDOGH3ROtWLFDV
"
>
"
>
>
HP6mR/XtV0D
BBBBBBBBB5HIRUPDGR(VWDGRHSROtWLFDVRFLDOQRWDV
jPDUJHPGRWHPD,Q%(+5,1*(ODLQH5RVVHWWLH
$/0(,'$0DULD+HOHQD7HQyULRGHRUJV
OSHUFXUVRVHGLOHPDV6mR3DXOR
&RUWH]5LRGH-DQHLUR)668(5-S
'
"
"
BBBBBBBBB6HJXULGDGH6RFLDOHFRPEDWHjSREUH]D
QR%UDVLORSDSHOGRVEHQHItFLRVQmRFRQWULEXWLYRV
,Q9,$1$ $ / ' (/,$6 3 ( 0 ,%$f(= 1
GLOHPDV H GHVDRV 6mR
3DXOR+XFLWHFS
'RXWRUDGRHP3ROtWLFDV3~EOLFDVSHOD8QLYHUVLGDGH
,,,FRPH[HUFtFLRQR'HSDUWDPHQWRGH6HUYLoR6RFLDO
GR&XUVRGH6HUYLoR6RFLDOGD8QLYHUVLGDGH)HGHUDO
GR0DUDQKmR&RRUGHQDD-RUQDGD,QWHUQDFLRQDOGH
3ROtWLFD3~EOLFDV,9H9-2,133HWHPH[SHULrQFLD
VD~GHHHGXFDomRSURVVLRQDO