{"id":12580,"date":"2020-02-25T07:18:50","date_gmt":"2020-02-25T07:18:50","guid":{"rendered":"http:\/\/geoeconomics.ge\/?p=12580"},"modified":"2020-02-25T07:22:02","modified_gmt":"2020-02-25T07:22:02","slug":"%e1%83%a1%e1%83%90%e1%83%a0%e1%83%91%e1%83%94%e1%83%98%e1%83%9c%e1%83%a1-%e1%83%9d%e1%83%a5%e1%83%a1%e1%83%9a%e1%83%98%e1%83%a1-sox-%e1%83%90%e1%83%a5%e1%83%a2%e1%83%98-%e1%83%93%e1%83%98","status":"publish","type":"post","link":"http:\/\/geoeconomics.ge\/?p=12580","title":{"rendered":"\u10e1\u10d0\u10e0\u10d1\u10d4\u10d8\u10dc\u10e1-\u10dd\u10e5\u10e1\u10da\u10d8\u10e1 (SOX) \u10d0\u10e5\u10e2\u10d8 &#8211; \u201e\u10d3\u10d8\u10d3\u10d8 \u10ee\u10e3\u10d7\u10d4\u10e3\u10da\u10d8\u10d3\u10d0\u10dc\u201c \u201e\u10d3\u10d8\u10d3 \u10dd\u10d7\u10ee\u10d4\u10e3\u10da\u10d0\u10db\u10d3\u10d4\u201c"},"content":{"rendered":"<p><strong>\u10d0\u10dc\u10d0 \u10d1\u10e3\u10ee\u10e0\u10d0\u10e8\u10d5\u10d8\u10da\u10d8<br \/>\n<em>\u10d8\u10d5\u10d0\u10dc\u10d4 \u10ef\u10d0\u10d5\u10d0\u10ee\u10d8\u10e8\u10d5\u10d8\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d0\u10d9\u10e3\u10da\u10e2\u10d4\u10e2\u10d8\u10e1<br \/>\nIV \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8<\/em> <\/strong><\/p>\n<p><strong>\u10d0\u10dc\u10dd\u10e2\u10d0\u10ea\u10d8\u10d0<\/strong><br \/>\n\u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10e0\u10d0\u10d5\u10d0\u10da\u10ec\u10da\u10d8\u10d0\u10dc\u10d8 \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d0 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1. \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10d8\u10e1 \u10d0\u10e3\u10ea\u10d8\u10da\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d8\u10e8\u10d5\u10d0 \u10d3\u10d0 \u10dd\u10e0\u10d8 \u10d9\u10da\u10d0\u10e1\u10d8\u10d9\u10e3\u10e0\u10d8 &#8211; \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10d7\u10d5\u10d8\u10d7\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d9\u10dd\u10dc\u10ea\u10d4\u10e4\u10ea\u10d8\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10d4\u10da\u10d8 \u10d2\u10d0\u10ee\u10d3\u10d0. \u10db\u10d8\u10e3\u10ee\u10d4\u10d3\u10d0\u10d5\u10d0\u10d3 \u10d0\u10db\u10d8\u10e1\u10d0, XXI  \u10e1\u10d0\u10e3\u10d9\u10e3\u10dc\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10ec\u10e7\u10d8\u10e1\u10e8\u10d8 \u10db\u10dd\u10db\u10ee\u10d3\u10d0\u10e0\u10db\u10d0 \u10ee\u10db\u10d0\u10e3\u10e0\u10d8\u10d0\u10dc\u10db\u10d0 \u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10e2\u10d8\u10e3\u10da\u10db\u10d0 \u10e1\u10d9\u10d0\u10dc\u10d3\u10d0\u10da\u10d4\u10d1\u10db\u10d0 \u10d3\u10d0 \u201e\u10d3\u10d8\u10d3 \u10ee\u10e3\u10d7\u10d4\u10e3\u10da\u10e8\u10d8\u201c \u10e8\u10d4\u10db\u10d0\u10d5\u10d0\u10da\u10d8 \u10eb\u10da\u10d4\u10d5\u10d0\u10db\u10dd\u10e1\u10d8\u10da\u10d8 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1-\u201e\u10d0\u10e0\u10e2\u10e3\u10e0 \u10d0\u10dc\u10d3\u10d4\u10e0\u10e1\u10d4\u10dc\u10d8\u10e1\u201c \u10d0\u10e0\u10d0\u10d4\u10d7\u10d8\u10d9\u10e3\u10e0\u10db\u10d0 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10e3\u10da\u10db\u10d0 \u10e5\u10ea\u10d4\u10d5\u10d0\u10db \u10d0\u10e9\u10d5\u10d4\u10dc\u10d0, \u10e0\u10dd\u10db \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d0 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10d3\u10d0 \u10d9\u10d0\u10e0\u10d3\u10d8\u10dc\u10d0\u10da\u10e3\u10e0 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10d2\u10d0\u10db\u10d9\u10d0\u10ea\u10e0\u10d4\u10d1\u10d0\u10e1. \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d0\u10db\u10d8\u10e1 \u10e1\u10d0\u10de\u10d0\u10e1\u10e3\u10ee\u10dd\u10d3, 2002 \u10ec\u10d4\u10da\u10e1 \u10d0\u10e8\u10e8-\u10e8\u10d8 \u10db\u10d8\u10d8\u10e6\u10d4\u10e1 \u10d4.\u10ec. \u10e1\u10d0\u10e0\u10d1\u10d4\u10d8\u10dc\u10e1-\u10dd\u10e5\u10e1\u10da\u10d8\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10ea\u10dc\u10dd\u10d1\u10d8\u10da\u10d8\u10d0, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea  \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d7\u10d0 \u10d3\u10d0\u10ea\u10d5\u10d8\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8.  \u10d4\u10e1 \u10d0\u10e0\u10d8\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d6\u10d4\u10ea \u10d3\u10d2\u10d0\u10e1 \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d7\u10d0\u10dc\u10d0\u10db\u10d4\u10d3\u10e0\u10dd\u10d5\u10d4\u10dd\u10d1\u10d0, XXI \u10e1\u10d0\u10e3\u10d9\u10e3\u10dc\u10d8\u10e1 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10d3\u10d0 \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0\u10e1 \u10d2\u10d5\u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10e8\u10d4\u10d5\u10e5\u10db\u10dc\u10d0\u10d7 \u10e1\u10d0\u10d8\u10db\u10d4\u10d3\u10dd \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1 \u10d2\u10d0\u10e0\u10d4\u10db\u10dd, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d7\u10d0\u10d7\u10d5\u10d8\u10e1, \u10d8\u10e1\u10d4 \u10e1\u10ee\u10d5\u10d0 \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1.<br \/>\n\u10db\u10dd\u10ea\u10d4\u10db\u10e3\u10da\u10d8 \u10dc\u10d0\u10e8\u10e0\u10dd\u10db\u10d8\u10e1 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8\u10d0  \u10e1\u10d0\u10e0\u10d1\u10d4\u10d8\u10dc\u10e1-\u10dd\u10e5\u10e1\u10da\u10d8\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0 \u10db\u10d8\u10e1\u10d8 \u10e8\u10d4\u10e5\u10db\u10dc\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10de\u10d8\u10e0\u10dd\u10d1\u10d8\u10e1 &#8211; \u201e\u10d0\u10e0\u10e2\u10e3\u10e0 \u10d0\u10dc\u10d3\u10d4\u10e0\u10e1\u10d4\u10dc\u10d8\u10e1\u201c \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8\u10e1 &#8211; \u10ec\u10d0\u10e0\u10db\u10dd\u10d3\u10d2\u10d4\u10dc\u10d8\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d8\u10d7. \u10d0\u10db \u10d2\u10d6\u10d8\u10d7 \u10db\u10d9\u10d8\u10d7\u10ee\u10d5\u10d4\u10da\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0 \u10db\u10d8\u10d4\u10ea\u10d4\u10db\u10d0, \u10d3\u10d0\u10d8\u10dc\u10d0\u10ee\u10dd\u10e1 \u10d0\u10e5\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d5\u10da\u10d4\u10dc\u10d0 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10d3\u10e6\u10d8\u10e3\u10e0\u10dd\u10d1\u10d0\u10d6\u10d4.<\/p>\n<p><strong>Annotation<\/strong><br \/>\nThere is extensive experience in the international practice of arranging and regulating audit and related services. The need for control system emerged in the conditions of a market economy and became the basis for the development of two classical concepts &#8211; state and self-regulation. However, the corporate scandals of the 21st century showed that regulation of audit activity required cardinal changes and a tightening of state control. In response to this, Sarbanes-Oxley Act, known as the Public Company Reporting Reform and Investor Protection Act, was adopted in USA. This is the law that stands in the way of our modernity and allows us to create a reliable business environment for both &#8211; as investors as other stakeholders.<br \/>\nThe goal of this thesis is to evaluate the importance of the Sarbanes-Oxley law by presenting the precondition of its creation-\tthe &#8220;Arthur Andersen&#8221; example. In this way the reader will be able to see the impact of the act on our daily lives.<\/p>\n<p><strong>\u10ec\u10d0\u10e0\u10db\u10dd\u10e8\u10dd\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8<\/strong><br \/>\n\u10d0\u10e3\u10d3\u10d8\u10e2\u10d8  \u10d3\u10d0\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d8\u10d7 200 \u10ec\u10da\u10d8\u10e1 \u10ec\u10d8\u10dc \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d3\u10d0, \u10db\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10e1 \u10d9\u10d8 1929-1933 \u10ec\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10db\u10d0 \u10d9\u10e0\u10d8\u10d6\u10d8\u10e1\u10db\u10d0 \u10e8\u10d4\u10e1\u10d0\u10db\u10e9\u10dc\u10d4\u10d5\u10d8 \u10d1\u10d8\u10eb\u10d2\u10d8 \u10db\u10d8\u10e1\u10ea\u10d0. \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d7\u10d0 \u10db\u10d0\u10e1\u10d8\u10e3\u10e0\u10db\u10d0 \u10d2\u10d0\u10d9\u10dd\u10e2\u10e0\u10d4\u10d1\u10d0\u10db \u10d2\u10d0\u10dc\u10d0\u10de\u10d8\u10e0\u10dd\u10d1\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10ec\u10db\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10d9\u10d0\u10ea\u10e0\u10d4\u10d1\u10d0. \u10d0\u10db \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10d8\u10d3\u10d0\u10dc \u10e9\u10dc\u10d3\u10d4\u10d1\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8 \u10d0\u10e3\u10ea\u10d8\u10da\u10d4\u10d1\u10da\u10dd\u10d1\u10d0, \u10d8\u10e5\u10db\u10dc\u10d4\u10d1\u10d0 \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10dc\u10dd\u10e0\u10db\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10d0\u10e5\u10e2\u10d4\u10d1\u10d8, \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3: 1931 \u10ec\u10d4\u10da\u10e1 &#8211; \u10d2\u10d4\u10e0\u10db\u10d0\u10dc\u10d8\u10d0\u10e8\u10d8  \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8 \u201e\u10e1\u10d0\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dd \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1\u201c, 1940 \u10ec\u10d4\u10da\u10e1 \u10dc\u10dd\u10e0\u10db\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d8\u10d7 \u10db\u10e7\u10d0\u10e0\u10d3\u10d4\u10d1\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8 &#8211; \u10d0\u10d6\u10e0\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10ee\u10d0\u10e2\u10d5\u10d0 \u10ec\u10d0\u10e0\u10db\u10dd\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e3\u10e2\u10e7\u10e3\u10d0\u10e0\u10dd\u10d1\u10d0\u10d6\u10d4, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d3\u10e6\u10d4\u10db\u10d3\u10d4 \u10e3\u10ea\u10d5\u10da\u10d4\u10da\u10d8\u10d0, 1970 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10d9\u10d8 \u10db\u10e3\u10e8\u10d0\u10d5\u10d3\u10d4\u10d1\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e9\u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d8\u10e1 \u10e3\u10dc\u10d8\u10e4\u10d8\u10d9\u10d0\u10ea\u10d8\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10ee\u10d0\u10e0\u10d8\u10e1\u10ee\u10d8\u10e1 \u10d0\u10db\u10d0\u10e6\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d8\u10d7.<\/p>\n<p>\u10d0\u10db\u10d2\u10d5\u10d0\u10e0\u10d0\u10d3, \u10e7\u10d0\u10da\u10d8\u10d1\u10d3\u10d4\u10d1\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea XXI \u10e1\u10d0\u10e3\u10d9\u10e3\u10dc\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10ec\u10e7\u10d8\u10e1\u10d8\u10e1 \u10e7\u10dd\u10d5\u10da\u10d8\u10e1\u10db\u10dd\u10db\u10ea\u10d5\u10d4\u10da \u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10ea\u10d8\u10e3\u10da \u10d9\u10e0\u10d8\u10d6\u10d8\u10e1\u10d4\u10d1\u10d0\u10db\u10d3\u10d4, \u10d4\u10db\u10e7\u10d0\u10e0\u10d4\u10d1\u10dd\u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10dd\u10e0 \u10d9\u10da\u10d0\u10e1\u10d8\u10d9\u10e3\u10e0 \u10d9\u10dd\u10dc\u10ea\u10d4\u10e4\u10ea\u10d8\u10d0\u10e1-\u10e1\u10d0\u10ee\u10d4\u10da\u10d8\u10db\u10ec\u10d8\u10e4\u10dd \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10d7\u10d5\u10d8\u10d7\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1.<\/p>\n<p>\u10de\u10d8\u10e0\u10d5\u10d4\u10da \u10d9\u10dd\u10dc\u10ea\u10d4\u10e4\u10ea\u10d8\u10d0 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10e8\u10d8(\u10e1\u10d0\u10e4\u10e0\u10d0\u10dc\u10d2\u10d4\u10d7\u10d8, \u10d4\u10e1\u10de\u10d0\u10dc\u10d4\u10d7\u10d8, \u10d0\u10d5\u10e1\u10e2\u10e0\u10d8\u10d0, \u10d2\u10d4\u10e0\u10db\u10d0\u10dc\u10d8\u10d0) \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d0\u10d3 \u10dd\u10e0\u10d8\u10d4\u10dc\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd \u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10d6\u10d4. \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d0\u10db\u10d8\u10e2\u10dd\u10db, \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d0\u10db \u10d9\u10dd\u10dc\u10ea\u10d4\u10e4\u10ea\u10d8\u10d0\u10e1 \u10d4\u10d5\u10e0\u10dd\u10de\u10e3\u10da\u10d8 \u10d0\u10dc\u10e3 \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 \u10d4\u10ec\u10dd\u10d3\u10d0. \u10d0\u10db \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10d7\u10d0\u10dc\u10d0\u10ee\u10db\u10d0\u10d3, \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10e0\u10d4\u10d2\u10da\u10d0\u10db\u10d4\u10dc\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0, \u10d9\u10d0\u10dc\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d9\u10d0\u10dc\u10dd\u10dc\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4 \u10d0\u10e5\u10e2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7, \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10d4\u10d1\u10e1 \u10d9\u10d8 \u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10d8\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10d4\u10d1\u10d8 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d3\u10dc\u10d4\u10dc. \u10d8\u10e1\u10d8\u10dc\u10d8 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10d3\u10dc\u10d4\u10dc \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ea\u10d4\u10db\u10d0\u10e1, \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10d7\u10d0 \u10d0\u10e2\u10d4\u10e1\u10e2\u10d0\u10ea\u10d8\u10d0\u10e1, \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e9\u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10d3\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8\u10e1 \u10ee\u10d0\u10e0\u10d8\u10e1\u10ee\u10d8\u10e1 \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10e1.<\/p>\n<p>\u10d7\u10d5\u10d8\u10d7\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d9\u10dd\u10dc\u10ea\u10d4\u10e4\u10ea\u10d8\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d3\u10d0 \u10d9\u10e3\u10dc\u10eb\u10e3\u10da\u10dd\u10d5\u10d0\u10dc \u10d4\u10d5\u10e0\u10dd\u10de\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10d8\u10dc\u10d2\u10da\u10d8\u10e1\u10e3\u10e0\u10d4\u10dc\u10dd\u10d5\u10d0\u10dc \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10e8\u10d8, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d0\u10d3 \u10dd\u10e0\u10d8\u10d4\u10dc\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd \u10d0\u10e5\u10ea\u10d8\u10dd\u10dc\u10d4\u10e0\u10d4\u10d1\u10d8\u10e1, \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1, \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10e1\u10d0\u10db\u10d4\u10e3\u10e0\u10dc\u10d4\u10dd \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10d6\u10d4. \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10d4\u10d1\u10e1 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10e3\u10da\u10d8 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10d2\u10d0\u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d4\u10d1\u10d4\u10d1\u10d8 \u10d8\u10d7\u10d0\u10d5\u10e1\u10d4\u10d1\u10d3\u10dc\u10d4\u10dc, \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d0\u10db\u10d8\u10e2\u10dd\u10db \u10d0\u10db \u10db\u10dd\u10d3\u10d4\u10da\u10e1 \u10d7\u10d5\u10d8\u10d7\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 (\u10d0\u10db\u10d4\u10e0\u10d8\u10d9\u10e3\u10da\u10d8) \u10d4\u10ec\u10dd\u10d3\u10d0. \u10d0\u10db\u10d4\u10e0\u10d8\u10d9\u10d0\u10e8\u10d8 2002 \u10ec\u10da\u10d0\u10db\u10d3\u10d4 \u10d0\u10e1\u10d4\u10d7 \u10db\u10d0\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d4\u10da \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da \u10d2\u10d0\u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d4\u10d1\u10d4\u10d1\u10d0\u10d3 \u10db\u10d8\u10e9\u10dc\u10d4\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd: \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d1\u10ed\u10dd, \u10d3\u10d8\u10de\u10da\u10dd\u10db\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10e0\u10d8\u10d5 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d7\u10d0 \u10d0\u10db\u10d4\u10e0\u10d8\u10d9\u10e3\u10da\u10d8 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d8 \u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0. (\u10e1\u10e0\u10d4\u10e1\u10d4\u10da\u10d8, 2019)<\/p>\n<p>\u10e8\u10d4\u10d2\u10d5\u10d8\u10eb\u10da\u10d8\u10d0 \u10d3\u10d0\u10d5\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0\u10d7, \u10e0\u10dd\u10dc \u10d0\u10db  \u10dd\u10e0 \u10d9\u10da\u10d0\u10e1\u10d8\u10d9\u10e3\u10e0 \u10d9\u10dd\u10dc\u10ea\u10d4\u10e4\u10ea\u10d8\u10d0\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10d0\u10e1 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10db\u10dd\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10d8\u10e1\u10ee\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10e8\u10dd\u10d1\u10d3\u10d0.<\/p>\n<p>\u10db\u10d6\u10d0\u10e0\u10d3\u10d8 \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10ec\u10e0\u10d0\u10e4\u10d8 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8, \u10d0\u10e0\u10d0\u10d4\u10e0\u10d7\u10db\u10d0 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10db \u10db\u10d8\u10d8\u10e6\u10dd \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d0 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1. 1980-\u10d8\u10d0\u10dc\u10d8 \u10ec\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e8\u10d8 \u10e1\u10d0\u10e1\u10e3\u10e0\u10d5\u10d4\u10da\u10d8 \u10e1\u10e2\u10e3\u10db\u10e0\u10d4\u10d1\u10d8 \u10d0\u10e6\u10d0\u10e0 \u10d8\u10e7\u10d5\u10dc\u10d4\u10dc, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d4\u10d1\u10d8 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d6\u10e0\u10d3\u10d0\u10d6\u10d4 \u10d6\u10e0\u10e3\u10dc\u10d0\u10d5\u10d3\u10dc\u10d4\u10dc \u10d3\u10d0 \u10ea\u10ee\u10d0\u10d3\u10d8\u10d0 \u10d4\u10e1 \u10d0\u10e0\u10d0\u10e1\u10ec\u10dd\u10e0\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8\u10d8\u10d7 \u10db\u10d8\u10d8\u10e6\u10ec\u10d4\u10dd\u10d3\u10d0. \u10d8\u10e1\u10d8\u10dc\u10d8 \u10d0\u10d3\u10d5\u10d8\u10da\u10d0\u10d3 \u10d0\u10dc\u10d0\u10ea\u10d5\u10da\u10d4\u10d1\u10d3\u10dc\u10d4\u10dc \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d0\u10e0\u10d0\u10e1\u10d0\u10e1\u10e3\u10e0\u10d5\u10d4\u10da \u10d3\u10d0\u10e1\u10d9\u10d5\u10dc\u10d4\u10d1\u10e1 \u10e3\u10ec\u10d4\u10e0\u10d3\u10dc\u10d4\u10dc. \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10e1 \u10d9\u10d0\u10e0\u10d2\u10d0\u10d5\u10d3\u10dc\u10d4\u10dc \u10d3\u10d0 \u10d0\u10db \u10e4\u10dd\u10dc\u10d6\u10d4 \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10d9\u10d0\u10dc\u10d3\u10d0\u10da\u10d4\u10d1\u10d8\u10e1 \u10d9\u10d0\u10e1\u10d9\u10d0\u10d3\u10d8. \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3:<\/p>\n<p>Waste Management &#8211; \u10dc\u10d0\u10d2\u10d5\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d0\u10d6\u10d4 \u10dd\u10e0\u10d8\u10d4\u10dc\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10e1\u10ee\u10d5\u10d8\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 1998 \u10ec\u10d4\u10da\u10e1 \u10d7\u10d0\u10e6\u10da\u10d8\u10d7\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d0\u10db\u10ee\u10d8\u10da\u10d4\u10e1 . \u10db\u10d0\u10dc \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 1,43 \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3\u10d8 \u10d3\u10dd\u10da\u10d0\u10e0\u10d8\u10d7 \u10d2\u10d0\u10d6\u10d0\u10e0\u10d3\u10d0, \u10e0\u10d0\u10ea \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e1\u10d8\u10ea\u10dd\u10ea\u10ee\u10da\u10dd \u10ee\u10d0\u10dc\u10d2\u10e0\u10eb\u10da\u10d8\u10d5\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d6\u10e0\u10d3\u10d8\u10d7\u10d0 \u10d3\u10d0 \u10ea\u10d5\u10d4\u10d7\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10d7 \u10e8\u10d4\u10eb\u10da\u10dd. (\u10e1\u10d0\u10db\u10e1\u10dd\u10dc\u10d8\u10eb\u10d4, 2013)<\/p>\n<p>\u10d4\u10dc\u10d4\u10e0\u10d2\u10d4\u10e2\u10d8\u10d9\u10e3\u10da\u10db\u10d0 \u10d2\u10d8\u10d2\u10d0\u10dc\u10e2\u10db\u10d0- \u201e\u10d4\u10dc\u10e0\u10dd\u10dc\u10db\u10d0\u201c -\u10d1\u10d0\u10dc\u10d9\u10e0\u10dd\u10e2\u10d0\u10d3 2001 \u10ec\u10da\u10d8\u10e1 2 \u10d3\u10d4\u10d9\u10d4\u10db\u10d1\u10d4\u10e0\u10e1 \u10d2\u10d0\u10db\u10dd\u10d0\u10ea\u10ee\u10d0\u10d3\u10d0 \u10d7\u10d0\u10d5\u10d8 \u10d3\u10d0 \u10d4\u10e1 \u10d0\u10db\u10d1\u10d0\u10d5\u10d8 \u10db\u10dd\u10ec\u10db\u10d4\u10dc\u10d3\u10d8\u10da \u10ea\u10d0\u10d6\u10d4 \u10db\u10d4\u10ee\u10d8\u10e1 \u10d2\u10d0\u10d5\u10d0\u10e0\u10d3\u10dc\u10d0\u10e1 \u10f0\u10d2\u10d0\u10d5\u10d3\u10d0. \u10e3\u10db\u10e3\u10e8\u10d4\u10d5\u10d0\u10e0\u10d8 \u10d3\u10d0\u10e0\u10e9\u10d0 \u10d0\u10d7\u10d0\u10e1\u10dd\u10d1\u10d8\u10d7 \u10d0\u10d3\u10d0\u10db\u10d8\u10d0\u10dc\u10d8 \u10d3\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d0\u10d7\u10d0\u10e1\u10dd\u10d1\u10d8\u10d7 \u10de\u10d4\u10dc\u10e1\u10d8\u10dd\u10dc\u10d4\u10e0\u10e1 \u10e4\u10d0\u10e0\u10d0\u10e2\u10d8\u10dc\u10d0 \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d8 \u10e8\u10d4\u10e0\u10e9\u10d0\u10d7 \u10ee\u10d4\u10da\u10e8\u10d8 \u201e\u10d4\u10dc\u10e0\u10dd\u10dc\u10d8\u10e1\u201c \u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10dc\u10d0\u10ea\u10d5\u10da\u10dd\u10d3. \u10d8\u10e1\u10d8\u10dc\u10d8 &#8211; \u10d8\u10e1\u10d4\u10d5\u10d4 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10d0\u10e5\u10ea\u10d8\u10dd\u10dc\u10d4\u10e0\u10d4\u10d1\u10d8 &#8211; \u10d0\u10e0\u10d0\u10d5\u10d8\u10dc \u10d2\u10d0\u10d0\u10e4\u10e0\u10d7\u10ee\u10d8\u10da\u10d0 \u10d4\u10dc\u10d4\u10e0\u10d2\u10dd\u10d2\u10d8\u10d2\u10d0\u10dc\u10e2\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10dd \u10d2\u10d0\u10d9\u10dd\u10e2\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d7\u10d0\u10dd\u10d1\u10d0\u10d6\u10d4.  (Naylor, 2014). \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd\u10d1\u10d0 \u10e1\u10d0\u10d2\u10e3\u10da\u10d3\u10d0\u10d2\u10e3\u10da\u10dd\u10d3 \u10e9\u10e5\u10db\u10d0\u10da\u10d0\u10d5\u10d3\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1 \u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10d2\u10d0\u10d6\u10d5\u10d8\u10d0\u10d3\u10d4\u10d1\u10e3\u10da \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0\u10e1 \u10d8\u10eb\u10da\u10d4\u10dd\u10d3\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 (\u10d9\u10d4\u10e0\u10eb\u10dd\u10d3, 1997 \u10d3\u10d0 2001 \u10ec\u10da\u10d4\u10d1\u10e8\u10d8). \u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10d8, \u10e0\u10dd\u10db \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0\u10e1 \u10d0\u10db\u10e2\u10d9\u10d8\u10ea\u10d4\u10d1\u10d3\u10d0 \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd\u10e8\u10d8 \u10de\u10d8\u10e0\u10d5\u10d4\u10da \u10d0\u10d3\u10d2\u10d8\u10da\u10d0\u10e1 \u10db\u10e7\u10dd\u10e4\u10d8 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10d9\u10d8\u10d3\u10d4\u10d5 \u10e3\u10e4\u10e0\u10dd \u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d3\u10d0 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d0\u10e8\u10d8 \u10e0\u10d0\u10d8\u10db\u10d4 \u10d4\u10ed\u10d5\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10e8\u10dd\u10d1\u10d0\u10e1.<\/p>\n<p>\u10e1\u10d9\u10d0\u10dc\u10d3\u10d0\u10da\u10e8\u10d8 \u10d2\u10d0\u10d4\u10ee\u10d5\u10d0 \u201eWorldCom\u201c-\u10d8\u10ea, \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10db\u10e1\u10ee\u10d5\u10d8\u10da\u10d8 \u10e1\u10d0\u10e2\u10d4\u10da\u10d4\u10d9\u10dd\u10db\u10e3\u10dc\u10d8\u10d9\u10d0\u10ea\u10d8\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10db\u10d0\u10ea \u10d7\u10d0\u10e6\u10da\u10d8\u10d7\u10dd\u10d1\u10d8\u10d7 \u10d2\u10d0\u10d6\u10d0\u10e0\u10d3\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8 4 \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3\u10d8 \u10d3\u10dd\u10da\u10d0\u10e0\u10d8\u10d7. \u10e0\u10dd\u10d2\u10dd\u10e0 \u10db\u10dd\u10d0\u10ee\u10d4\u10e0\u10ee\u10d0 \u10d4\u10e1? \u10db\u10d0\u10dc \u10e3\u10d0\u10e0\u10e7\u10dd \u10d3\u10d0\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10de\u10e0\u10d8\u10dc\u10ea\u10d8\u10de\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e4\u10e3\u10dc\u10d3\u10d0\u10db\u10d4\u10dc\u10e2\u10e3\u10e0\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10db\u10d4\u10d7\u10dd\u10d3\u10d8\u10d0. \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3, \u10d2\u10d0\u10d0\u10e7\u10d0\u10da\u10d1\u10d0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d7\u10d0 \u10d9\u10da\u10d0\u10e1\u10d8\u10e4\u10d8\u10d9\u10d0\u10ea\u10d8\u10d0: \u10db\u10dd\u10d0\u10ee\u10d3\u10d8\u10dc\u10d0 \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3\u10dd\u10d1\u10d8\u10d7 \u10e1\u10d0\u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10dd \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d8\u10d0, \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d4\u10d1\u10d6\u10d4, \u10e0\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3\u10d0\u10ea \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0 \u10db\u10d8\u10d4\u10ea\u10d0 \u10ee\u10d0\u10dc\u10d2\u10e0\u10eb\u10da\u10d8\u10d5\u10d8 \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10e9\u10d0\u10db\u10dd\u10d4\u10ec\u10d4\u10e0\u10d0  \u10ee\u10d0\u10e0\u10ef\u10d0\u10d3 \u10ea\u10d5\u10d4\u10d7\u10d8\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d8\u10d7, \u10ee\u10dd\u10da\u10dd \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 &#8211; \u10e8\u10d4\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10dc\u10d0. \u10d0\u10db \u10d2\u10d6\u10d8\u10d7 \u10db\u10d0\u10dc 1.4 \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d0\u10e9\u10d5\u10d4\u10dc\u10d0 \u10db\u10d0\u10e8\u10d8\u10dc, \u10e0\u10dd\u10ea\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 \u10d2\u10d0\u10d9\u10dd\u10e2\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd. <\/p>\n<p>\u10d0\u10e1\u10d4\u10d5\u10d4 \u10d7\u10d0\u10e6\u10da\u10d8\u10d7\u10dd\u10d1\u10d8\u10d7 \u10d2\u10d0\u10d6\u10d0\u10e0\u10d3\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8 \u201eQwest Communications\u201c-\u10db\u10d0, \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3 \u10d9\u10d8 \u10d0\u10e1\u10d4\u10d7\u10d8 \u10d2\u10d6\u10d0 \u10d8\u10de\u10dd\u10d5\u10d0: \u10e1\u10d0\u10e2\u10d4\u10da\u10d4\u10d9\u10dd\u10db\u10e3\u10dc\u10d8\u10d9\u10d0\u10ea\u10d8\u10dd \u10d0\u10e6\u10ed\u10e3\u10e0\u10d5\u10d8\u10da\u10dd\u10d1\u10d0\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10ea\u10d4\u10db\u10d3\u10d0 \u10d1\u10d0\u10e0\u10e2\u10d4\u10e0\u10d8\u10d7 \u10e1\u10ee\u10d5\u10d0 \u10e1\u10d0\u10e2\u10d4\u10da\u10d4\u10d9\u10dd\u10db\u10e3\u10dc\u10d8\u10d9\u10d0\u10ea\u10d8\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10e1 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d0\u10d5\u10d3\u10d0, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1, \u10db\u10d0\u10e8\u10d8\u10dc \u10e0\u10dd\u10ea\u10d0 \u10d1\u10d0\u10e0\u10e2\u10d4\u10e0\u10e3\u10da \u10d2\u10d0\u10ea\u10d5\u10da\u10d0\u10e1 \u10dc\u10e3\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10d4\u10e4\u10d4\u10e5\u10e2\u10d8 \u10d0\u10e5\u10d5\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0-\u10d6\u10d0\u10e0\u10d0\u10da\u10d8\u10e1 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0\u10d6\u10d4(\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d8\u10db \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d8\u10e1\u10d0, \u10e0\u10dd\u10ea\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10e3\u10da\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d1\u10d0\u10da\u10d0\u10dc\u10e1\u10dd \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 \u10d2\u10d0\u10e1\u10e3\u10da\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1\u10d0\u10e1).  (Naylor, 2014)<br \/>\n          \u10d7\u10d8\u10d7\u10dd\u10d4\u10e3\u10da\u10d8 \u10d6\u10d4\u10db\u10dd\u10d7 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d6\u10d4 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10d4\u10da\u10d8 \u201e\u10d0\u10e0\u10e2\u10e3\u10e0 \u10d0\u10dc\u10d3\u10d4\u10e0\u10e1\u10d4\u10dc\u10d8\u201c \u10d8\u10e7\u10dd, \u10e0\u10dd\u10db\u10d4\u10da\u10e1\u10d0\u10ea \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d3\u10d0\u10d4\u10d9\u10d8\u10e1\u10e0\u10d0 \u10db\u10d0\u10d7\u10d7\u10d5\u10d8\u10e1 \u10ee\u10d4\u10da\u10d8\u10e1 \u10d3\u10d0\u10e4\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1. \u10db\u10d8\u10e1\u10d8 \u10e0\u10d4\u10de\u10e3\u10e2\u10d0\u10ea\u10d8\u10d0 \u10d8\u10db\u10d3\u10d4\u10dc\u10d0\u10d3 \u10d3\u10d0\u10d4\u10ea\u10d0 \u10d0\u10e1\u10d4\u10d7\u10d8 \u10db\u10e1\u10ee\u10d5\u10d8\u10da\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10d9\u10d0\u10dc\u10d3\u10d0\u10da\u10d4\u10d1\u10d8\u10e1 (\u201eEnron\u201c-\u10d8\u10e1, \u201eworlCom\u201c-\u10d8\u10e1, \u201eQwest Communications\u201c-\u10d8, \u201eMerck\u201c-\u10d8\u10e1, \u201eAdelphia\u201c, \u201eTyco International\u201c, \u201ePeregrine Systems\u201c,  \u201eGlobal Crossing\u201c-\u10d8\u10e1 \u10d3\u10d0 \u10e1\u10d0\u10e5\u10d5\u10d4\u10da\u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10dd \u10e0\u10d4\u10da\u10d8\u10d2\u10d8\u10e3\u10e0\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0 \u201eBaptist Foundation of Arizona\u201c-\u10d8\u10e1\u10d0\u10ea \u10d9\u10d8 \u10d3\u10d0\u10ea\u10d4\u10db\u10d8\u10e1) \u10e8\u10d4\u10db\u10d3\u10d4\u10d2, \u10e0\u10dd\u10db \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd\u10e1 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\u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10e2\u10dd\u10de \u10db\u10d4\u10dc\u10d4\u10ef\u10db\u10d4\u10dc\u10e2\u10d8\u10e1 \u10d7\u10d8\u10d7\u10dd\u10d4\u10e3\u10da\u10db\u10d0 \u10ec\u10d4\u10d5\u10e0\u10db\u10d0 \u10d8\u10dc\u10d3\u10d8\u10d5\u10d8\u10d3\u10e3\u10d0\u10da\u10e3\u10e0\u10d0\u10d3 \u10e3\u10dc\u10d3\u10d0 \u10d3\u10d0\u10d0\u10d3\u10d0\u10e1\u10e2\u10e3\u10e0\u10dd\u10e1 \u10d0\u10db\u10d0 \u10d7\u10e3 \u10d8\u10db \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d8\u10d6\u10e3\u10e1\u10e2\u10d4, \u10ee\u10dd\u10da\u10dd \u10ef\u10d0\u10e0\u10d8\u10db\u10d4\u10d1\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0 \u10d2\u10d0\u10e7\u10d0\u10da\u10d1\u10d4\u10d1\u10e3\u10da\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10d7 \u10e3\u10e4\u10e0\u10dd \u10e1\u10d4\u10e0\u10d8\u10dd\u10d6\u10e3\u10da\u10d8 \u10d2\u10d0\u10ee\u10d3\u10d0. (Piotroski &#038; Srinivasan, 2008)<\/p>\n<p>\u10d0\u10e5\u10e2\u10e1 \u10e1\u10d0\u10e0\u10d1\u10d4\u10d8\u10dc\u10e1-\u10dd\u10e5\u10e1\u10da\u10d8  \u10db\u10d8\u10e1\u10d8 \u10e8\u10d4\u10db\u10e5\u10db\u10dc\u10d4\u10da\u10d4\u10d1\u10d8\u10e1 &#8211; \u10d0\u10e8\u10e8-\u10e1 \u10e1\u10d4\u10dc\u10d0\u10e2\u10dd\u10e0\u10d8\u10e1-\u10de\u10dd\u10da \u10e1\u10d0\u10e0\u10d1\u10d4\u10d8\u10dc\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e8\u10e8-\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d8\u10e1- \u10db\u10d0\u10d8\u10d9\u10da \u10dd\u10e5\u10e1\u10da\u10d8\u10e1 \u10e1\u10d0\u10de\u10d0\u10e2\u10d8\u10d5\u10ea\u10d4\u10db\u10e3\u10da\u10dd\u10d3 \u10d4\u10ec\u10dd\u10d3\u10d0. \u10db\u10dd\u10d9\u10da\u10d4\u10d3 \u10e8\u10d4\u10d2\u10d5\u10d8\u10eb\u10da\u10d8\u10d0 \u10db\u10dd\u10d5\u10d8\u10ee\u10e1\u10d4\u10dc\u10d8\u10dd\u10d7, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u201e\u10e1\u10dd\u10e5\u10e1\u10d8\u201c (SOX). \u10d0\u10e5\u10e2\u10d8 \u10d3\u10d0\u10db\u10e2\u10d9\u10d8\u10ea\u10d4\u10d1\u10e3\u10da \u10d8\u10e5\u10dc\u10d0 \u10d7\u10d4\u10d7\u10e0 \u10e1\u10d0\u10ee\u10da\u10e8\u10d8 \u10ee\u10db\u10d0\u10d7\u10d0 \u10e3\u10db\u10e0\u10d0\u10d5\u10da\u10d4\u10e1\u10dd\u10d1\u10d8\u10d7, \u10de\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10db\u10d0 \u10ef\u10dd\u10e0\u10ef \u10d1\u10e3\u10e8\u10db\u10d0 \u10ee\u10d4\u10da\u10d8 \u10db\u10dd\u10d0\u10ec\u10d4\u10e0\u10d0 2002 \u10ec\u10da\u10d8\u10e1 30 \u10d8\u10d5\u10da\u10d8\u10e1\u10e1 \u10d3\u10d0 \u10ec\u10d0\u10e0\u10db\u10dd\u10e1\u10d7\u10e5\u10d5\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10e1\u10d8\u10e2\u10e7\u10d5\u10d0: \u201e\u10d4\u10e1\u10d0\u10d0 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10e1\u10d4\u10e0\u10d8\u10dd\u10d6\u10e3\u10da\u10d8 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10e2\u10d0\u10dc\u10d8 \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d0 \u10d0\u10db\u10d4\u10e0\u10d8\u10d9\u10e3\u10da\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10e4\u10e0\u10d0\u10dc\u10d9\u10da\u10d8\u10dc \u10e0\u10e3\u10d6\u10d5\u10d4\u10da\u10e2\u10d8\u10e1 \u10d3\u10e0\u10dd\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2. \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10e7\u10d0\u10da\u10d1\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10d4\u10e0\u10d0 \u10d3\u10d0\u10e1\u10e0\u10e3\u10da\u10d3\u10d0, \u10d0\u10e6\u10d0\u10e0\u10d0\u10d5\u10d8\u10dc \u10d3\u10d2\u10d0\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d6\u10d4 \u10db\u10d0\u10e6\u10da\u10d0\u201c. (Bumiller, 2002)<\/p>\n<p>\u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10ea\u10d8\u10d5\u10d8\u10da\u10d8\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10db\u10d8\u10ef\u10d8\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0\u10d6\u10d4 \u10e3\u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d4\u10e1 \u10d2\u10d0\u10d5\u10da\u10d4\u10dc\u10d0\u10e1 \u10d0\u10ee\u10d3\u10d4\u10dc\u10e1 \u10e1\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10d2\u10d0\u10db\u10ed\u10d8\u10e0\u10d5\u10d0\u10da\u10dd\u10d1\u10d0, \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d6\u10d4 \u10d3\u10d0\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10d6\u10d4\u10d3\u10d0\u10db\u10ee\u10d4\u10d3\u10d5\u10d4\u10da\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d8\u10e1 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10d0 \u10e1\u10d0\u10d8\u10db\u10d4\u10d3\u10dd \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10db\u10db\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10d1\u10d8\u10d7\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10d7. <\/p>\n<p>\u10e1\u10d0\u10e0\u10d1\u10d4\u10d8\u10dc\u10e1-\u10dd\u10e5\u10e1\u10da\u10d8\u10e1 \u10d0\u10e5\u10e2\u10db\u10d0 \u10e3\u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d4\u10e1\u10d8 \u10e0\u10dd\u10da\u10d8 \u10d8\u10d7\u10d0\u10db\u10d0\u10e8\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10d9\u10d0\u10dc\u10d3\u10d0\u10da\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da\u10d8 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d6\u10d8\u10d7.  SOX-\u10db\u10d0 \u10d0\u10d0\u10db\u10d0\u10e6\u10da\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d8\u10d6\u10e3\u10e1\u10e2\u10d8\u10e1, \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d7\u10d0 \u10e1\u10d0\u10d1\u10ed\u10dd\u10e1, \u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1\u10d8 \u10db\u10d4\u10dc\u10d4\u10ef\u10db\u10d4\u10dc\u10e2\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10d7\u10d0 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10e3\u10da\u10d8 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10ee\u10d0\u10e0\u10d8\u10e1\u10ee\u10d8, \u10d2\u10d0\u10d6\u10d0\u10e0\u10d3\u10d0 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10ed\u10d8\u10e0\u10d5\u10d0\u10da\u10dd\u10d1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10dc\u10d3\u10dd\u10dd\u10d1\u10d0, \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd\u10dd\u10d1\u10d0, \u10ef\u10d0\u10e0\u10d8\u10db\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10ea\u10e3\u10da\u10dd\u10d1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10d0\u10db\u10d9\u10d0\u10ea\u10e0\u10d0 \u10db\u10d0\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10d8. \u201e\u10d0\u10e0\u10e2\u10e3\u10e0  \u10d0\u10dc\u10d3\u10d4\u10e0\u10e1\u10d4\u10dc\u10d8\u201c-\u10e1 \u10d3\u10d0\u10ea\u10d4\u10db\u10d0 \u10d9\u10d8\u10d3\u10d4\u10d5 \u10d3\u10d8\u10d3\u10d8 \u10ee\u10dc\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d3\u10d0\u10e0\u10e9\u10d4\u10d1\u10d0 \u10db\u10dd\u10d5\u10da\u10d4\u10dc\u10d0\u10d3, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0 \u10d7\u10d0\u10d5\u10d6\u10d4 \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d0\u10ea \u10d0\u10e0\u10d0\u10d5\u10d8\u10e1 \u10e1\u10e3\u10e0\u10e1. \u201e\u10d3\u10d8\u10d3\u10d8 \u10ee\u10e3\u10d7\u10d4\u10e3\u10da\u10d8\u10e1\u201c \u201e\u10d3\u10d8\u10d3 \u10dd\u10d7\u10ee\u10d4\u10e3\u10da\u10d0\u10d3\u201c \u10d2\u10d0\u10d3\u10d0\u10e5\u10ea\u10d4\u10d5\u10d8\u10e1 \u10d0\u10db\u10d1\u10d0\u10d5\u10d8 \u10db\u10e3\u10d3\u10d0\u10db \u10e8\u10d4\u10d0\u10ee\u10e1\u10d4\u10dc\u10d4\u10d1\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d0\u10dc\u10d7 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10e3\u10da \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0\u10e1. <\/p>\n<p>\u10d3\u10e6\u10d4\u10e1 SOX-\u10d8\u10e1 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10ea\u10d5\u10d0\u10e1 \u10e7\u10d5\u10d4\u10da\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 \u10ea\u10d3\u10d8\u10da\u10dd\u10d1\u10e1. \u10d0\u10e6\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8\u10d0, \u10e0\u10dd\u10db \u201ePricewaterhouseCooper\u201c-\u10d8, \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10e1\u10d0\u10ea \u10d3\u10d8\u10d3 \u10dd\u10d7\u10ee\u10d4\u10e3\u10da\u10e8\u10d8 \u10e1\u10d0\u10de\u10d0\u10e2\u10d8\u10dd \u10d0\u10d3\u10d2\u10d8\u10da\u10d8 \u10e3\u10ed\u10d8\u10e0\u10d0\u10d5\u10e1, \u10d0\u10e0\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e1 SOX-\u10d8\u10e1 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10e1, \u10d0\u10e0\u10d0\u10db\u10d4\u10d3 \u10ea\u10d3\u10d8\u10da\u10dd\u10d1\u10e1 \u10db\u10d0\u10d7 \u10d3\u10d0\u10e1\u10d0\u10dc\u10d4\u10e0\u10d2\u10d0\u10d3  \u10d8\u10e1\u10d4\u10d7\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d0\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d9\u10da\u10d8\u10d4\u10dc\u10e2\u10d4\u10d1\u10e1 \u10d0\u10db \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d7\u10db\u10d4\u10d5\u10d0\u10e8\u10d8 \u10d3\u10d0\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d0. \u10d0\u10db \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d8\u10d7 \u10d8\u10e1 \u10d9\u10da\u10d8\u10d4\u10dc\u10e2\u10d4\u10d1\u10e1 \u10ee\u10d0\u10e0\u10d8\u10e1\u10ee\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d0\u10e1\u10d0 (\u201e\u10e1\u10d0\u10e0\u10d1\u10d4\u10d8\u10dc\u10e1 \u10dd\u10e5\u10e1\u10da\u10d8\u10e1\u201c \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3) \u10d3\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10e1 25%-\u10d8\u10d7 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1 \u10f0\u10de\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0. (PWC)<\/p>\n<p><strong>\u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10da\u10d8\u10e2\u10d4\u10e0\u10d0\u10e2\u10e3\u10e0\u10d0<\/strong><\/p>\n<p><em>Bumiller, E. (2002, July 31). Bush Signs Bill Aimed at Fraud in Corporations. Retrieved from The New York Times: <strong><a href=\"https:\/\/www.nytimes.com\/2002\/07\/31\/business\/corporate-conduct-the-president-bush-signs-bill-aimed-at-fraud-in-corporations.html\" rel=\"noopener\" target=\"_blank\">www.nytimes.com<\/a><\/strong><br \/>\nNaylor, T. J. (2014, April 03). How The Arthur Anderson And Enron Fraud Changed Accounting Forever. Retrieved from benzinga.com: <strong><a href=\"https:\/\/www.benzinga.com\/general\/education\/14\/04\/4429482\/how-the-arthur-anderson-and-enron-fraud-changed-accounting-forever\" rel=\"noopener\" target=\"_blank\">www.benzinga.com<\/a><\/strong><br \/>\nPiotroski, J. D., &#038; Srinivasan, S. (2008, May). Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings. Retrieved from Journal of Accounting Research: <strong><a href=\"https:\/\/dash.harvard.edu\/bitstream\/handle\/1\/29660923\/piotroski%2csrinivasan_regulation-and-bonding.pdf?sequence=3\" rel=\"noopener\" target=\"_blank\">dash.harvard.edu<\/a><\/strong><br \/>\nPWC. (n.d.). SOX Compliance. Retrieved from PWC.com: <strong><a href=\"https:\/\/www.pwc.com\/us\/en\/services\/risk-assurance\/internal-audit\/sarbanes-oxley-compliance.html\" rel=\"noopener\" target=\"_blank\">www.pwc.com<\/a><\/strong><br \/>\n\u10e1\u10d0\u10db\u10e1\u10dd\u10dc\u10d8\u10eb\u10d4, \u10d5. (2013). \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd\u10e1 \u10e3\u10d3\u10d8\u10d3\u10d4\u10e1\u10d8 \u10d0\u10e3\u10d3\u10d8\u10e2\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d2\u10d0\u10d9\u10dd\u10e2\u10e0\u10d4\u10d1\u10d8\u10e1 \u10dc\u10d0\u10db\u10d3\u10d5\u10d8\u10da\u10d8 \u10d8\u10e1\u10e2\u10dd\u10e0\u10d8\u10d0. Retrieved from \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8, \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8: <strong><a href=\"http:\/\/www.aaf.ge\/index.php?menu=1&#038;jurn=0&#038;rubr=0&#038;mas=1856\" rel=\"noopener\" target=\"_blank\">www.aaf.ge<\/a><\/strong><br \/>\n\u10e1\u10e0\u10d4\u10e1\u10d4\u10da\u10d8, \u10dc. (2019). \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10da\u10d4\u10d1\u10d8. \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u10d0\u10dc\u10d0 \u10d1\u10e3\u10ee\u10e0\u10d0\u10e8\u10d5\u10d8\u10da\u10d8 \u10d8\u10d5\u10d0\u10dc\u10d4 \u10ef\u10d0\u10d5\u10d0\u10ee\u10d8\u10e8\u10d5\u10d8\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d0\u10d9\u10e3\u10da\u10e2\u10d4\u10e2\u10d8\u10e1 IV \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8 \u10d0\u10dc\u10dd\u10e2\u10d0\u10ea\u10d8\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1\u10d0 \u10d3\u10d0<\/p>\n","protected":false},"author":2,"featured_media":12581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[120,13],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.8 - 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