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The Management Accounting of Environment

Authors:
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ
ﻱﺮﻈﻧﻼﻣ ﺯﺎﻨﻬﻣ
*
ﻩﺪﻴﻜﭼ
ﻦﻳﺍ ﺪﻳﺪﺟ ﺖﺤﺒﻣ ﺎﺑ ﻪﻟﺎﻘﻣ»ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ«ﺮﺳ ﺩﺭﺍﺩ ﺭﺎﻛ .ﻩﺪﺷ ﻲﻌﺳﺭﺩ ﺖﺳﺍ ﻦﻳﺍ
ﻪﻟﺎﻘﻣﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻲﻣﻮﻬﻔﻣ ﺏﻮﭼﺭﺎﭼ ﺖﺴﻳﺯ
ﺺﺨﺸﻣ ﺩﺩﺮ. ﻱﺍﺮﺑ ﻦﻳﺍ ﺭﻮﻈﻨﻣ ﻱﺰﻳﺎﻤﺗ ﻦﺷﻭ
ﻪﺒﻨﺟ ﻦﻴﺑ ﺪﺑﺎﺴﺣ ﻲﻟﻮﭘ ﻲﻜﻳﺰﻴﻓ ﻱﺎﻫﻂﻴﺤﻣ ﻱﺭﺍ ﺖﺳﺍ ﻩﺪﻳﺩﺮﮔ ﺭﺍﺮﻗﺮﺑ ﺖﺴﻳﺯ . ﻦﻳﺍ ﺮﺑ ﻩﻭﻼﻋ ﻪﻛ ﻦﻳﺍ ﻦﻤﺿ
ﻪﺒﻨﺟ ﻩﺪﻨﻳﺁ ﺪﻨﻧﺎﻣ ﻱﺮﮕﻳﺩ ﺕﺎﻘﺒﻃ ﺎﻫ ﻪﺘﺷﺬﮔ ﺎﻳ ﺭﺍﺪﻣ ﺭﺍﺪﻣ ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺕﺎﻋﻼﻃﺍ ﻥﺩﻮ ﺖﺴﻳﺯ
ﻪﺑ ﺖﺳﺍ ﻩﺪﻳﺩﺮﮔ ﻪﻓﺎﺿﺍ ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ . ﻲﻣﻮﻬﻔﻣ ﺏﻮﭼﺭﺎﭼ ﻲﻠﻣﺎﻜﺗ ﺮﻴﺳ ﻥﺩﺍﺩ ﻥﺎﺸﻧ ﺭﺩ ﻲﻌﺳ ﺖﻳﺎﻬﻧ ﺭﺩ
ﺖﺳﺍ ﻩﺪﺷ.
ﻩﮊﺍﻭ ﻱﺪﻴﻠﻛ ﻱﺎﻫ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﻲﻣﻮـﻬﻔﻣ ﺏﻮﭼﺭﺎـﭼ ،ﺖﺴﻳﺯ ﻂﻴـﺤﻣ ،ﺖﺴـﻳﺯ ﻱﺭﺍﺪﺑﺎﺴـﺣ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﺖﺴﻳﺯ ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ،ﻲﻟﻮﭘ ﺖﺴﻳﺯﻲﻜﻳﺰﻴﻓ .
ﻪﻣﺪﻘﻣ
ﺎﺑ
ﻪﺟﻮﺗ ﻪﺑ ﺪﺷﺭ ﺯﻭﺭ ﻥﻭﺰﻓﺍ ﺖﻴﻌﻤﺟ ﺩﻭﺪﺤﻣ ﻥﺩﻮﺑ ﺱﺮﺘﺳﺩ ﺭﺩ ﻲﻌﻴﺒﻃ ﻊﺑﺎﻨﻣ ﻩﺯﻭﺮﻣﺍ ،
ﻂﻴﺤﻣ ﺯﺍ ﺖﻇﺎﻔﺣ ﻪﻟﺄﺴﻣ ﺯﺍ ﻲﻜﻳ ﻥﺍﻮﻨﻋ ﻪﺑ ﺖﺴﻳﺯ ﺡﺮـﻄﻣ ﻱﺮﺸـﺑ ﺔﻌﻣﺎﺟ ﻞﺋﺎﺴﻣ ﻦﻳﺮﺘﻤﻬﻣ
ﻩﺪﺷ
ﺖﺳﺍ. ﻪﺘﻜﻧ ﻂﻴﺤﻣ ﻆﻔﺣ ﻪﻛ ﺖﺳﺍ ﻦﻳﺍ ﺖﻴﻤﻫﺍ ﺰﺋﺎﺣ ﻱﺎﻫﺯﺮﻣ ﻪﺑ ﺩﻭﺪﺤﻣ ﺖﺴﻳﺯ ﻲﺳﺎﻴﺳ
ﻲـﻣ ﺍﺭ ﻦﻴﻣﺯ ﻩﺮﻛ ﻥﺎﻨﻛﺎﺳ ﻪﻤﻫ ﻲﻌﻤﺟ ﻡﺎﻤﺘﻫﺍ ﺖﺳﺍ ﻩﺩﻮﺒﻧ ﻲﻳﺎﻴﻓﺍﺮﻐﺟ ﺪـﺒﻠﻃ . ﺕﺎـﻣﺍﺰﻟﺍ
ﻢﺘﺴﻴﺳ ﺯﺍ ﻩﺩﺎﻔﺘﺳﺍ ﻱﻮﺳ ﻪﺑ ﺍﺭ ﻊﻳﺎﻨﺻ ،ﻲﻧﺎﻬﺟ ﺭﺍﺯﺎﺑ ﻱﺩﺎﺼﺘﻗﺍ ﻲﻗﻮﻘﺣ ﻱﺎـﻫ ﺖﻳﺮﻳﺪـﻣ
*
ﺭﺎﻳﺩﺎﺘﺳﺍ ﺍﺮﻫﺰﻟﺍ ﻩﺎﮕﺸﻧﺍ)(.
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ............................................................................١٤٢
ﻂﻴﺤﻣ ﻪﻃﻮﺑﺮﻣ ﻱﺎﻫﺩﺭﺍﺪﻧﺎﺘﺳﺍ ﻱﺮﻴﮔﺭﺎﻛ ﻪﺑ ﺖﺴﻳﺯ) ﻪﻠﻤﺟ ﺯﺍISO-14000 - ﺩﺭﺍﺪﻧﺎﺘـﺳﺍ
ﺖﺴﻳﺯ ﺩﺮﻜﻠﻤﻋ ﻲﺑﺎﻳﺯﺭﺍ ﻲﻄﻴﺤﻣ ( ﺖﺳﺍ ﻩﺩﺍﺩ ﻕﻮﺳ. ﺡﺮـﻄﻣ ﻲﭘ ﺭﺩ ﻞـﻴﺒﻗ ﺯﺍ ﻲﺜﺣﺎـﺒﻣ ﻥﺪـﺷ
ﻫﺩ ﺭﺍﺪﻳﺎﭘ ﺔﻌﺳﻮﺗﺪﻜ ﻦﻴﺑ ﻱﺎﻫﺩﺭﺍﺪﻧﺎﺘﺳﺍ ﻲﻧﺎﻬﺟ ﺖﺴﻳﺯ ﻲﻠﻠﻤﻟﺍ ﻱﺮﺘﺸـﻴﺑ ﺖـﻴﻤﻫﺍ ﻲﻄﻴﺤﻣ
ﻪﺘﻓﺎﻳ ﺶﻴﭘ ﻲﻣ ﻲﻨﻴﺑ ﺭﺩ ﺰﻴﻧ ﻥﺍﺮﻳﺍ ﺭﺩ ﺩﻮﺷ ﻱﺪـﺟ ﺕﺭﻮـﺻ ﻪﺑ ﺭﻭﺩ ﻥﺍﺪﻨﭼ ﻪﻧ ﻩﺪﻨﻳ ﻱﺮـﺗ
ﺩﻮﺷ ﺡﺮﻄﻣ .ﻥﺍﺮﺤﺑ ﺖﺴـﻳﺯ ﻱﺎﻫ ﻲﻧﺎـﻬﺟ ﻱﺎﻫﺪـﻣﺎﻴﭘ ﻱﺍﺭﺍﺩ ﻲـﻄﻴﺤﻣ ﺯﺍ ﻱﺮﻴﮔﻮـﻠﺟ ،ﻩﺩﻮـﺑ
ﺖﻠﻣ ﻪﻤﻫ ﺪﻬﻌﺗ ﺵﻼﺗ ﻥﺁ ﺵﺮﺘﺴﮔ ﻲﻣ ﺍﺭ ﺎﻫﺭﻮﺸﻛ ﺎﻫ ﺪﺒﻠﻃ.
ﻥﺍﺮـﺤﺑ ﺎـﺑ ﻪﻠﺑﺎﻘﻣ ﻱﺍﺮﺑ ﻞﻤﻌﻟﺍﺭﻮﺘـﺳﺩ ﻕﻮـﻓ ﻱﺎـﻫ ﺖﺴـﻳﺯ ﻱﺎـﻫ ﻪـﺑ ﺯﻭﺭ ﻲـﻄﻴﺤﻣﺯﻭ
ﺭﺩ
ﺩﺎﻌﺑﺍ ﻱﺮﺘﻌﻴﺳﻭ ﺵﺮﺘﺴﮔ ﺖﻴﻤﻫﺍ ﻲﻣ ﺪﺑﺎﻳ ﺭﺩ ﻦﻳﺍ ﻥﺎﻴﻣ ﻑﺮﺼﻣ ﻥﺎﮔﺪﻨﻨﻛ ،ﻥﺍﺭﺍﺪﻣﺎﻬﺳ
ﻪﻳﺎﻣﺮﺳ ﻥﺍﺭﺍﺬﮔ
ﻥﺍﺭﺎﻜﻧﺎﺘﺴﺑ ﻪﺟﻮﺗ ﻪﻟﺄﺴﻣ ﻦﻳ ﻪﺑ ﻪﻤﻫ ﻥﺍﺭﺍﺬﮕﻧﻮﻧﺎﻗ ﻥﺎﻳﺎﻣﺮﻓﺭﺎﻛ ،ﻩﻮﻘﻟﺎﺑ
ﻪﺘﺷﺍﺩ ﻝﻭﺬﺒﻣ ﺹﺎﺧ ﺪﻧﺍ .
ﻪﻳﺎﻣﺮﺳ ﻚﻳ ﺪﻳﺩ ﺯﺍ ﻥﻮﻴﻠﻴﻣ ﺖﻛﺮﺷ ﻪﻛ ﻲﻧﺎﻣﺯ ،ﻡﺎﻬﺳ ﺵﺯﺭﺍ ،ﺭﺍﺬﮔ ﻤﻳﺮﺟ ﺖﺑﺎﺑ ﺭﻻﺩ ﺎﻫ
ﺖﻛﺮـﺷ ﻥﻻﺆﺴﻣ ﻥﺎﻨﻛﺭﺎﻛ ﻥﺪﺷ ﻲﻧﺍﺪﻧﺯ ﺯﺍ ﺖﻌﻧﺎﻤﻣ ﺖﻬﺟ ﻲﻫﺎﮔﺩﺍﺩ ﺝﺭﺎﺨﻣ ﻱﺯﺎﺴﻛﺎﭘ
ﻲﻣ ﺖﺧﺍﺩﺮﭘ ﻲﻣ ﺭﺍﺮﻗ ﺮﻴﺛﺄﺗ ﺖﺤﺗ ﺕﺪﺷ ﻪﺑ ،ﺪﻨﻛ ﺮﻴﮔ.
)١(
ﻦﻴﻨﭼ ﺭﺩ ﺖﺴـﻳﺯ ﺕﺎﻋﻼﻃﺍ ﻪﻛ ﻲﻄﻳﺍﺮﺷ ﻩﮋـﻳﻭ ﺖـﻴﻤﻫﺍ ﻲـﻄﻴﺤﻣ ﻊﺑﺎـﻨﻣ ،ﻩﺩﺮـﻛ ﺍﺪـﻴﭘ ﻱﺍ
ﻦﻴﻣﺄﺗ ﺖﺳﺍ ﻪﺘﻓﺎﻳ ﺶﻳﺍﺰﻓﺍ ﻢﻫ ﺕﺎﻋﻼﻃﺍ ﻦﻳﺍ ﻩﺪﻨﻨﻛ . ﻋﻼﻃﺍ ﺖﺳﺍ ﻱﺭﻭﺮﺿ ﺍﺬﻟ ﻪـﻧﻮﮔ ﻪﺑ ﺕﺎ ﻱﺍ
ﻪﺑ ﻪﻴﻬﺗ ﻩﺩﺎﻔﺘﺳﺍ ﻢﻴﻤﺼﺗ ﻥﺎﮔﺪﻨﻨﻛ ﻲﻤﮔﺭﺩﺮﺳ ﺯﺍ ﻪﻛ ﺩﻮﺷ ﻪﺋﺍﺭﺍ ﻥﺎﮔﺪﻧﺮﻴﮔ ﺕﺎﺠﻧ ﺪﻴﭘ ﺪﻨﻨﻛ.
)٢(
ﻩﺩﺎﻔﺘﺳﺍ ﺯﺎﻴﻧ ﻦﻳﺍ ﻪﺑ ﺦﺳﺎﭘ ﺭﺩ ﺕﺎﻋﻼﻃﺍ ﺯﺍ ﻥﺎﮔﺪﻨﻨﻛ، ﺖﺴﻳﺯ ﺩﺮﻜﻠﻤﻋ ﻲﺑﺎﻳﺯﺭﺍ ﺖﻬﺟ ﻲﻄﻴﺤﻣ
ﺖﻛﺮﺷ ﺎﻫ، ﻩﺪﻋ ﺖﻬﺟ ﺺﺨﺸﻣ ﺩﺭﺍﺪﻧﺎﺘﺳﺍ ﺩﺎﺠﻳﺍ ﻲﺿﺎﻘﺘﻣ ﻱﺍ
ﺖﺴﻳﺯ ﺕﺎﻋﻼﻃﺍ ﺔﺋﺍﺭﺍ ﻲﻄﻴﺤﻣ
ﺮﺑﻱﺍ
ﻪﻳﺎﻣﺮﺳ ﻥﺍﺭﺍﺬﮔ ﺮﻳﺎﺳ ﺩﺍﺮﻓﺍ ﻩﺩﺎﻔﺘﺳﺍ ﻲﻣ ﻩﺪﻨﻨﻛ ﺖﻴﻠﺑﺎﻗ ﻱﺍﺮﺑ ﻲﻳﺎﻨﺒﻣ ﺎﺗ ﺪﻨﺷﺎﺑ ﺔﺴﻳﺎﻘﻣ
ﺪﺷﺎﺑ ﻢﻫ ﺕﺎﻋﻼﻃﺍ.
)٣(
ﻲﻟﻮﺘﻣ ﻳﺍ ﻦﻴﻨﭼ ﺩﺎ ﺩﺭﺍﺪﻧﺎﺘﺳﺍ ﺏﻮﭼﺭﺎﭼ ﺎـﻋﻮﻧ ﻪـﻛ ،ﺪﻨﺘﺴـﻫ ﻥﺍﺭﺍﺪﺑﺎﺴـﺣ ﻲﺼﺨﺸﻣ
ﻩﺯﺍﺪﻧﺍ ﺮﻴﮔﺭﺩ ،ﻱﺮﻴﮔ
ﻪﻘﺒﻃ ﻱﺪـﻨﺑ ﺖـﺒﺛ ﺕﺎـﻋﻼﻃﺍ ﻱﺍﺮـﺑ ﺩﺮـﻜﻠﻤﻋ ﻚـﻳ ﺖﻛﺮـﺷ ﻲـﻣ ﺪﻨـﺷﺎﺑ.
ﺎﺗ
ﻪﺑ ﻭﺮﻣﺍ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺕﺎﻴﺑﺩﺍ ﺔﭽﺨﻳﺭﺎﺗ ﺖﻳﺮﻳﺪﻣ ﺎـﻬﻨﺗ ﺮـﺑ ﻱﻭﺭ ـﻓ ﺕﺭﻮـﺻ ﺭﺩ ﺎﺸ ﻱﺎـﻫ
ﻲﻫﺪﺑ ﻲﻟﺎﻣ ﺖﻴﻟﺎﻌﻓ ﺖﻬﺟ ﻩﺪ ﺩﺎﺠﻳﺍ ﻱﺎﻫ ﺖﺴﻳﺯ ﻱﺎﻫ ﺖﺳﺍ ﻩﺩﻮﺑ ﺰﻛﺮﻤﺘﻣ ﻲﻄﻴﺤﻣ .
١٤٣ ............... .......ﻡﻮﻠﻋ ﺔﻣﺎﻨﺸﻫﻭﮋﭘ ﻲﻋﺎﻤﺘﺟﺍ ﻲﻧﺎﺴﻧﺍ / ﻡّﻮﺳ ﻝﺎﺳ / ﻢﺘﺸﻫ ﻩﺭﺎﻤﺷ / ﻝﺎﺳ٨٢
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺔﭽﺨﻳﺭﺎﺗ ﺖﺴﻳﺯ
ﻲﻫﺪﺑ ﺶﻳﺍﺰﻓﺍ ﺎﺑ ﺖﺴﻳﺯ ﻱﺎﻫ ﺖﻛﺮﺷ ﻱﺩﻼﻴﻣ ﺩﺎﺘﻔﻫ ﺔﻫﺩ ﻂﺳﺍﻭﺍ ﺭﺩ ﻲﻄﻴﺤﻣ ﺮﻳﺰﮔﺎـﻧ ﺎـﻫ
ﻥﺎﻳﺯ ﻱﺎﺸﻓﺍ ﻪﺑ ﺩﺭﺍﻭ ﻱﺎﻫ ﻂﻴﺤﻣ ﻪﺑ ﺪﻧﺪـﺷ ﺖﺴﻳﺯ . ﻥﺎﻣﺯﺎـﺳ ﻱﻮـﺳ ﺯﺍ ﻡﺍﺪـﻗﺍ ﻦﻴـﻟﻭﺍ ﻱﺎـﻫ
ﻦﻳﻭﺪﺗ ﻝﺎﺳ ﺭﺩ ﺩﺭﺍﺪﻧﺎﺘﺳﺍ ﺓﺪﻨﻨﻛ١٩٧٥ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﻱﺎﻫﺩﺭﺍﺪﻧﺎﺘﺳﺍ ﻦﻳﻭﺪﺗ ﺕﺄﻴﻫ ﻑﺮﻃ ﺯﺍ
ﻖـﻠﻌﺗ ﺎﺸﻓﺍ ﻥﺍﻮﻨﻋ ﺖﺤﺗ ﺍﺭ ﺩﻮﺧ ﺞﻨﭘ ﺓﺭﺎﻤﺷ ﻪﻳﺮﺸﻧ ﻥﺎﻣﺯﺎﺳ ﻦﻳﺍ ﻪﻛ ﻩﺪﺷ ﻡﺎﺠﻧﺍ ﻱﺮﻳﺬـﭘ
ﻲﻫﺪﺑ ﻲﻟﺎﻤﺘﺣﺍ ﻱﺎﻫ
)٤(
ﻲﻫﺪﺑ ﻲﻳﺎﺳﺎﻨﺷ ﻪﺑ ﻚﻤﻛ ﺖﻬﺟ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫﻂﻴﺤﻣ ﺮﺸـﺘﻨﻣ ﺖﺴﻳﺯ
ﺩﺮﻛ.
ﻝﺎﺳ ﺭﺩ ﻕﻮﻓ ﺩﺭﺍﺪﻧﺎﺘﺳﺍ ﻞﻴﻤﻜﺗ ﺖﻬﺟ ﺭﺩ١٩٧٦ ﺓﺭﺎﻤـﺷ ﺮﻴﺴـﻔﺗ ،١٤ ﺕﺄـﻴﻫ ﻑﺮـﻃ ﺯﺍ
ﻥﺍﻮـﻨﻋ ﺖﺤﺗ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫﺩﺭﺍﺪﻧﺎﺘﺳﺍ ﻦﻳﻭﺪﺗ» ﻥﺎـﻳﺯ ﻚـﻳ ﻎـﻠﺒﻣ ﺯﺍ ﻝﻮـﻘﻌﻣ ﺩﺭﻭﺁﺮـﺑ«
)٥(
ﺪﺷ ﺮﺸﺘﻨﻣ .
ﻝﺎﺳ ﺭﺩ١٩٧٦ ﺕﺭﺎﺴﺧ ﺶﻳﺍﺰﻓﺍ ﺖﺴﻳﺯ ﻱﺎﻫ ﺖـﺷﺍﺩ ﻥﺁﺮـﺑ ﺍﺭ ﺎـﻜﻳﺮﻣﺁ ﻩﺮﮕﻨﻛ ،ﻲﻄﻴﺤﻣ
ﺭﺩ
ﺦﺳﺎﭘ ﻪﺑ ﺎﺿﺎﻘﺗ ،ﻪﻌﻣﺎﺟ ﻥﻮﻧﺎﻗ ﺖﻇﺎﻔﺣ ﺖﻓﺎﻳﺯﺎﺑ ﻂﻴﺤﻣ ﻊﺑﺎﻨﻣ ﺖﺴﻳﺯ
)٦(
ﻪﺑ ﺍﺭ ﺐﻳﻮﺼﺗ
ﺪﻧﺎﺳﺮﺑ
ﻪﺑ ﻝﺎﺒﻧﺩ ﻥﺁ ﺰﻴﻧ ﺭﺩ ﻝﺎﺳ ١٩٨٠ ﻥﻮﻧﺎﻗ ﻝﺍﺭﺪﻓ ﺖﺤﺗ ﻥﺍﻮﻨﻋ ﻥﻮﻧﺎﻗ ،ﺖﻴﻟﻭﺆﺴﻣ ﻊﻣﺎﺟ
ﻂﻴﺤﻣ ﻲﻫﺪﺑ ﺖﻣﺍﺮﻏ ﺪﻴﺳﺭ ﺐﻳﻮﺼﺗ ﻪﺑ ﺖﺴﻳﺯ.
ﻝﺎﺳ ﺭﺩ ١٩٩٠ ﺓﺭﺎﻤﺷ ﺔﻳﺮﺸﻧ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫﺩﺭﺍﺪﻧﺎﺘﺳﺍ ﻦﻳﻭﺪﺗ ﺕﺄﻴﻫ ،ﻱﺩﻼﻴﻣ ٨-٩٠
ﻮﻨﻋ ﺖﺤﺗﻪﻳﺎﻣﺮﺳ ﻥﺍ ﻪﻨﻳﺰﻫ ﻥﺩﺮﻛ ﻱﺍ ﻂﻴﺤﻣ ﻲﮔﺩﻮﻟﺁ ﻱﺎﻫ ﺩﺮﻛ ﺮﺸﺘﻨﻣ ﺍﺭ ﺖﺴﻳﺯ.
)٧(
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺪﻳﺎﺑ ﺍﺮﭼ ﻢﻴﻫﺩ ﻡﺎﺠﻧﺍ ﺍﺭ ﺖﺴﻳﺯ ؟
ﺖﺴﻳﺯ ﺝﺭﺎﺨﻣ ﺖﻛﺮﺷ ﻪﻛ ﺖﺳﺍ ﻲﺟﺭﺎﺨﻣ ﻉﻮﻧ ﻦﻳﺪﻨﭼ ﺯﺍ ﻲﻜﻳ ﻲﻄﻴﺤﻣ ﺪـﻴﻟﻮﺗ ﻱﺍﺮـﺑ ﺎـﻫ
ﻲﻣ ﻞﻤﺤﺘﻣ ﺩﻮﺧ ﺕﺎﻣﺪﺧ ﻻﺎﻛ ﺖﺴـﻳﺯ ﺩﺮـﻜﻠﻤﻋ ﻥﺁ ﻝﺎﺒﻧﺩ ﻪﺑ ﺪﻧﻮﺷ ﻱﺎـﻴﻧﺩ ﺭﺩ ﻲـﻄﻴﺤﻣ
ﻲﻜﻳ ﺯﻭﺮﻣ ﻙﻼﻣ ﺯﺍ ﻩﺯﺍﺪﻧﺍ ﻢﻬﻣ ﻱﺎﻫ ﻲﻣ ﻱﺭﺎﺠﺗ ﺖﻴﻘﻓﻮﻣ ﻱﺮﻴﮔ ﺪﺷﺎﺑ . ﺖﺴـﻳﺯ ﺝﺭﺎﺨﻣ ﻲـﻄﻴﺤﻣ
ﺖﺳﺍ ﻩﺩﺮﻛ ﺐﻠﺟ ﺩﻮﺧ ﻪﺑ ﺮﻳﺯ ﻞﺋﻻﺩ ﻪﺑ ﺍﺭ ﻥﺍﺮﻳﺪﻣ ﻪﺟﻮﺗ ﻥﺁ ﺩﺮﻜﻠﻤﻋ :
١ - ﺖﺴﻳﺯ ﻩﺪﻤﻋ ﺝﺭﺎﺨﻣ ﺯﺍ ﻱﺭﺎﻴﺴﺑ ﻲﻣ ﻲﻄﻴﺤﻣ ﻱﺭﺎـﺠﺗ ﺕﺎﻤﻴﻤﺼـﺗ ﺔـﺠﻴﺘﻧ ﺭﺩ ﺪـﻧﺍﻮﺗ
ﻩﺪﻤﻋ ﺭﻮﻃ ﻪﺑ ﺩﻮﺷ ﻑﺬﺣ ﺎﻳ ﺪﺑﺎﻳ ﺶﻫﺎﻛ ﻱﺍ .
٢ - ﺝﺭﺎﺨﻣ
ﺖﺴﻳﺯ ﻲﻄﻴﺤﻣ ﻦﻜﻤﻣ ﺳﺍ ﺭﺩ ﺏﺎﺴﺣ ﺭﺎﺑﺮﺳ ﻪﺑ ﺕﺭﻮﺻ ﻢﻬﺒﻣ ﺪﺷﺎﺑ ﺎﻳ ﹰﻼ ﺻ ﺍ
ﻪﺘﻓﺮﮔ ﺮﻈﻧ ﺭﺩﺪﺷﺎﺑ ﻩﺪﺸﻧ.
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ............................................................................١٤٤
٣ - ﺖﺴﻳﺯ ﺝﺭﺎﺨﻣ ﺯﺍ ﻱﺭﺎﻴﺴﺑ ﻲﻣ ﻲﻄﻴﺤﻣ ﺵﻭﺮـﻓ ﺯﺍ ﺪـﻣﺁﺭﺩ ﺐﺴـﻛ ﺔﻠﻴـﺳﻭ ﻪـﺑ ﺪﻧﺍﻮﺗ
ﻲﺑ ﻲﻋﺮﻓ ﺕﻻﻮﺼﺤﻣ ﻲﻫﺍﻮﮔ ﺖﻓﺎﻳﺭﺩ ﺎﻳ ﻑﺮﺼﻣ» ﺰﺒﺳ ﻱﮊﻮﻟﻮﻨﻜﺗ «ﺩﻮﺷ ﻑﺬﺣ .
٤ - ﺖﺴﻳﺯ ﺝﺭﺎﺨﻣ ﺮﺘﻬﺑ ﺖﻳﺮﻳﺪﻣ ﻲﻄﻴﺤﻣ، ﻲﻣ ﺖﺴـﻳﺯ ﺩﺮـﻜﻠﻤﻋ ﺔﻌـﺳﻮﺗ ﺪـﻧﺍﻮﺗ ﻲـﻄﻴﺤﻣ
ﻩﺪﻤﻋ ﻱﺎﻳﺍﺰﻣ ﺍﺭ ﻱﺭﺎـﺠﺗ ﺪﺣﺍﻭ ﺖﻴﻘﻓﻮﻣ ﺮﮕﻳﺩ ﻱﻮﺳ ﺯﺍ ﺮﺸﺑ ﺖﻣﻼﺳ ﺖﻬﺟ ﻱﺍ
ﺪﺷﺎﺑ ﻪﺘﺷﺍﺩ ﻩﺍﺮﻤﻫ ﻪﺑ .
٥ - ﺖﺴﻳﺯ ﺝﺭﺎﺨﻣ ﻙﺭﺩ ﻲـﻣ ﻝﻮﺼـﺤﻣ ﺪـﻴﻟﻮﺗ ﺪﻨﻳﺁﺮﻓ ﺩﺮﻜﻠﻤﻋ ﻲﻄﻴﺤﻣ ﺚـﻋﺎﺑ ﺪـﻧﺍﻮﺗ
ﻪﻨﻳﺰﻫ ﻲﺑﺎﻳ ﻖﻴﻗﺩ ﺮﺗ ﺖﻤﻴﻗ ﺢﻴﺤﺻ ﻱﺭﺍﺬﮔ ﻲﻣ ﺩﻮﺷ ﺕﻻﻮﺼﺤﻣ ﺮﺗ ﻪﺑ ﺪﻧﺍﻮﺗ ﺖﻛﺮﺷ ﺎﻫ
ﻲﺣﺍﺮﻃ ﺎﺗ ﺪﻨﻛ ﻚﻤﻛ ﺪﻨﻳﺁﺮﻓ ﻱﺎﻫ ﻮﺗ ﺪﻴﻟ ﻪـﭼﺮﻫ ﺪـﻴﻛﺄﺗ ﺎـﺑ ﺍﺭ ﺩﻮـﺧ ﺕﺎﻣﺪﺧ ﺎﻫﻻﺎﻛ
ﺖﺴﻳﺯ ﻞﺋﺎﺴﻣ ﻱﻭﺭ ﺮﺑ ﺮﺘﺸﻴﺑ ﺪﻨﻫﺩ ﻡﺎﺠﻧﺍ ﻲﻄﻴﺤﻣ.
٦ - ﺯﺍ
ﺔﺒﻨﺟ ،ﻲﺘﺑﺎﻗﺭ ﺎﻫﻻﺎﻛ ﻲﺗﺎﻣﺪﺧ ﻪﻛ ﺩﺭﺍﻮﻣ ﺴﻳﺯ ﻄﻴﺤﻣ ﺭﺩ ﻥﺁ ﺖﻳﺎﻋﺭ ﻩﺪ ﺪﺷﺎﺑ
ﻲﻣ ﺪﺷﺎﺑ ﻪﺘﺷﺍﺩ ﺢﻴﺟﺮﺗ ﺪﻧﺍﻮﺗ.
٧ - ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ ﺩﺮﻜﻠﻤﻋ ﺖﺴﻳﺯ ﻲﻣ ﻲﻄﻴﺤﻣ ﺖﻛﺮـﺷ ﻚـﻳ ﺔﻌـﺳﻮﺗ ﺪﻧﺍﻮﺗ
ﻥﺁ ﺕﺎﻴﻠﻤﻋ ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻢﺘﺴﻴﺳ ﺔﺒﻨﺟ ﺯﺍ ﺍﺭ ﺪـﻨﻛ ﺖـﻳﺎﻤﺣ ﺖﺴﻳﺯ) . ﺕﺭﻭﺮـﺿ
ﺯﺍ ﻩﺩﺎﻔﺘﺳﺍ
ISO-14000 ﺖﻛﺮﺷ ﻱﺍﺮﺑ ﻱﺎﻫﻦﻴﺑ ﺕﺭﺎﺠﺗ ﻞﻠﻤﻟﺍ(
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻉﺍﻮﻧﺍ ﺖﺴﻳﺯ
ﺮﺑ
ﺱﺎﺳﺍ ﺵﺭﺍﺰﮔ ﻂﻴﺤﻣ ﺯﺍ ﺖﻇﺎﻔﺣ ﺲﻧﺍﮊﺁ ﺎﻜﻳﺮﻣﺁ ﺖﺴﻳﺯ(EPA)
)٨(
ﻪﻛ ﺭﺩ ﻝﺎﺳ١٩٩٥
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻊﻴﺳﻭ ﺡﻼﻄﺻﺍ ،ﻩﺪﺷ ﻪﺋﺍﺭﺍ ﻪﺳ ﻪﺑ ﺖﺴﻳﺯ ﻲﻣ ﻢﻴﺴﻘﺗ ﺍﺰﺠﻣ ﺶﺨﺑ ﺩﻮـﺷ
ﻩﺩﺎﻔﺘﺳﺍ ﺶﺨﺑ ﺮﻫ ﺰﻛﺮﻤﺗ ﻪﻛ ﺖﺳﺍ ﺕﻭﺎﻔﺘﻣ ﺰﻴﻧ ﺎﻬﻧﺁ ﻥﺎﮔﺪﻨﻨﻛ:
ﺰﻛﺮﻤﺗ
ﻩﺩﺎﻔﺘﺳﺍ ﻥﺎﮔﺪﻨﻨﻛ
١-ﺪﻣﺁﺭﺩ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﻴﻠﻣ ﻲﻠﻣ ﺎﻫ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ
١٤٥ ............... .......ﻡﻮﻠﻋ ﺔﻣﺎﻨﺸﻫﻭﮋﭘ ﻲﻋﺎﻤﺘﺟﺍ ﻲﻧﺎﺴﻧﺍ / ﻡّﻮﺳ ﻝﺎﺳ / ﻢﺘﺸﻫ ﻩﺭﺎﻤﺷ / ﻝﺎﺳ٨٢
٢-ﻲﻟﺎﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﻛﺮﺷ ﻱﺭﺎﺠﺗ ﻱﺎﻫ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ
٣-ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﻛﺮﺷ ﻱﺎﻫﻱﺭﺎﺠ ، ،ﺪﻴﻟﻮﺗ ﻂﺧ
ﺖﻤﺴﻗ ﻥﺍﺮﻳﺪﻣ ﻒﻠﺘﺨﻣ ﻱﺎﻫ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ
ﻂﻴـﺤﻣ ﺖﻳﺮﻳﺪـﻣ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﻪـﺑ ﻁﻮـﺑﺮﻣ ﻪـﺒﻨﺟ ﻱﻭﺭ ﺮـﺑ ﻪﻟﺎﻘﻣ ﻦﻳﺍ ﺰﻛﺮﻤﺗ ﺖﺴـﻳﺯ
)٩(
ﻲﻣ ﺪﺷﺎﺑ . ﹰﺍ ﺮ ﺼ ﺘ ﺨ ﻣ ﺩﻮﺷ ﻩﺩﺎﻔﺘﺳﺍ ﺕﺭﺎﺒﻋ ﻦﻳﺍ ﺯﺍ ﺖﺳﺍ ﻡﺯﻻ ﺎﺟ ﺮﻫ ﺪﻌﺑ ﻪﺑ ﻦﻳﺍ ﺯﺍ
EMA
ﺖﺳﺍ ﻩﺪﺷ ﻩﺩﺭﻭﺁ .
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ
EMA ﺭﺩ ﻒﻳﺭﺎﻌﺗ ﻦﻴﻨﭼ ﻩﺩﺭﻭﺁ ﺖﺳﺍ ﻩﺪﺷ :»ﻊﻤﺟ ﻩﺩﺎﻔﺘﺳﺍ ﻞﻴﻠﺤﺗ ﻪﻳﺰﺠﺗ ،ﻱﺭﻭﺁ ﺯﺍ
ﻪـﻨﻴﻬﺑ ﺭﻮﻈﻨﻣ ﻪﺑ ﻲﻟﺎﻣﺮﻴﻏ ﻲﻟﺎﻣ ﺕﺎﻋﻼﻃﺍ ﺖﺴـﻳﺯ ﻱﺩﺎﺼـﺘﻗﺍ ﺩﺮـﻜﻠﻤﻋ ﻥﺩﺮـﻛ ﻲـﻄﻴﺤﻣ
ﻱﺎﻫﺪﺣﺍﻭ ﻱﺭﺎﺠﺗ ﻪﺑ ﺭﻮﻈﻨﻣ ﻱﺭﺎﺠﺗ ﺪﺣﺍﻭ ﺭﺩ ﻲﻌﻴﺒﻃ ﻊﺑﺎﻨﻣ ﻝﻮﻘﻌﻣ ﻑﺮﺼﻣ ﻪﺑ ﻲﺑﺎﻴﺘﺳﺩ«
)١٠(
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺪﺑﺎﺴﺣ ﺪﻨﻧﺎﻣ ،ﺖﺴﻳﺯ ﻒـﻳﺮﻌﺗ ﺎـﺑ ﹰﺍ ﺪ ﺘ ﺑ ﺍ ،ﻲﺘﻨﺳ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍ
ﻩﺩﺎﻔﺘﺳﺍ ﻥﺎﮔﺪﻨﻨﻛ
ﻲﻠﺻﺍ ﻒﻳﺮﻌﺗ ﻲﻣ ﺩﻮﺷ ﻪﻛ ﻑﺪﻫ ﻲﻠﺻﺍ ﻥﺁ ﻁﻮﺑﺮﻣ ﺕﺎﻋﻼﻃﺍ ﻥﺩﺭﻭﺁ ﻢﻫﺍﺮﻓ
ﻩﺩﺎﻔﺘﺳﺍ ﺯﺍ ﺎﻬﻧﺁ ﻚﻴﻜﻔﺗ ﺮﺑ ﺪﻴﻛﺄﺗ ﺎﺑ ،ﻥﺎﻣﺯﺎﺳ ﻥﺍﺮﻳﺪﻣ ﻱﺍﺮﺑ ﺪﻴﻔﻣ ﺖﻬﺟ ،ﻲﺟﺭﺎﺧ ﻥﺎﮔﺪﻨﻨﻛ
ﺖﻴﻟﻭﺆﺴﻣ ﺯﺍ ﺖﻳﺎﻤﺣ ﻥﺍﺮﻳﺪﻣ ﻥﻮﮔﺎﻧﻮﮔ ﻱﺎﻫ- ﻪﻣﺎﻧﺮﺑ ﻢﻴﻤﺼـﺗ ،ﻱﺰﻳﺭ ﺮـﺘﻨﻛ ﻱﺮـﻴﮔ ...
ﻲﻣ ﺪﺷﺎﺑ . ﻑﺮﻃ ﺯﺍ ﻪﻛ ﻲﺗﺎﻋﻼﻃﺍ ﺖﻌﺳﻭ
EMA ﻲﻣ ﻪﺘﻓﺮﮔ ﺮﺑ ﺭﺩ ﺖﺴﻴﻧ ﺢﺿﺍﻭ ﻲﻠﻴﺧ ﺩﻮﺷ
ﺎـﻬﻨﺗ ﻩﺩﺎﻔﺘـﺳﺍ ﺩﺭﻮـﻣ ﺕﺎـﻋﻼﻃﺍ ﻪـﻛ ﺖـﺳﺍ ﻦـﻳﺍ ﻩﺪـﺷ ﻪﺘﻓﺮﻳﺬﭘ ﻡﻮﻤﻋ ﻑﺮﻃ ﺯﺍ ﻪﭽﻧﺁ ﻲﻟﻭ
ﻲﻟﺎﻣ ﺕﺎﻋﻼﻃﺍ ﻪﺑ) ﻲﻟﻮﭘ (ﻲﻤﻧ ﺩﻭﺪﺤﻣ ﻲﻣ ﻞﻣﺎﺷ ﺰﻴﻧ ﺍﺭ ﻲﻟﻮﭘﺮﻴﻏ ﺕﺎﻋﻼﻃﺍ ﺩﻮﺷ ﺩﻮﺷ .
ﻪﭼﺮﮔﺍ
EMA ﻝﺎﺳ ﺭﺩ ﻪﺟﻮﺗ ﺮﻴﺧﺍ ﻱﺎﻫ ﺯﺍ ﺯﻮـﻨﻫ ﺎـﻣﺍ ﻩﺩﻮـﻤﻧ ﺐـﻠﺟ ﺩﻮﺧ ﻪﺑ ﺍﺭ ﻱﺩﺎﻳﺯ
ﻲﺘﻴﻌﻗﻮﻣ
،ﺖﺳﺍ ﺭﺍﺩﺭﻮﺧﺮﺑ ﻱﺭﺎﺠﺗ ﻱﺎﻫﺪﺣﺍﻭ ﺭﺩ ﻲﺘﻨﺳ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻪﻛ ﺭﺍﺩﺭﻮﺧﺮﺑ
ﻲﻤﻧ ﺪﺷﺎﺑ . ﻩﺩﺍﺩ ﺺﻴﺨﺸﺗ ﻥﺍﺭﺍﺪﺑﺎﺴﺣ ﻪﻛ ﻲﻳﺎﺟ ﻥﺁ ﺯﺍ ﺎﻣﺍ ﻂﻴـﺤﻣ ﻪـﻛ ﺪـﻧﺍ ﹰﻻ ﺎ ـ ﻤ ﺘ ﺣ ﺍ ﺖﺴـﻳﺯ
ﻥﺎﻣﺯﺎﺳ ﻱﺍﺮﺑ ﻢﻬﻣ ﻩﺪﻳﺪﭘ ﻚﻳ ﻥﺍﻮﻨﻋ ﻪﺑ ﻱﺯﺎـﻴﻧ ﻦﻴـﻨﭼ ﺩﻮـﺟﻭ ﺍﺬـﻟ ،ﺪـﺷ ﺪـﻫﺍﻮﺧ ﻲـﻘﻠﺗ ﺎﻫ
ﺪﻧﻮﺷ ﻩﺩﺍﺩ ﺵﺭﻭﺮﭘ ﻪﻨﻴﻣﺯ ﻦﻳﺍ ﺭﺩ ﺺﺼﺨﺘﻣ ﺩﺍﺮﻓﺍ ﺩﻮﺷ ﺖﻳﺍﺪﻫ ﻪﻛ ﺩﺭﺍﺩ ﺕﺭﻭﺮﺿ.
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺶﻳﺍﺪﻴﭘ ﺎﺑ ﻡﻮـﻬﻔﻣ ﺯﺍ ﻲﻧﻮﮔﺎـﻧﻮﮔ ﻱﺎﻬﺘﺷﺍﺩﺮﺑ ،ﺮﻴﺧﺍ ﻪﻫﺩ ﻭﺩ ﺭﺩ ﺖﺴﻳﺯ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺳﺍ ﻪﺘﻓﺎﻳ ﺵﺮﺘﺴﮔ ﺖﺴﻳﺯ
)١١(
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ............................................................................١٤٦
ﻩﺩﺎﻔﺘﺳﺍ ﻱﺍﺮﺑ ﺪﻨﻣﺯﺎﻴﻧ ﻪﻛ ﻥﻮﮔﺎﻧﻮﮔ ﻥﺎﮔﺪﻨﻨﻛ ﺕﺎﻋﻼﻃﺍ ﺖﺴﻳﺯ ﻲﻄﻴﺤﻣ ﻁﻮﺑﺮﻣ ﻪﺑ ﺖﻛﺮﺷ
ﻲﻣ ﻩﻮﻴﺷ ،ﺪﻨﺷﺎﺑ ﻂﻴـﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺍﺮﺑ ﻲﻳﺎﻫﺭﺍﺰﺑﺍ ﻥﻮﮔﺎﻧﻮﮔ ﻱﺎﻫ ﺭﻮـﻈﻨﻣ ﻪـﺑ ﺖﺴـﻳﺯ
ﺩﺭﺍﺩ ﺩﻮﺟﻭ ﻲﺗﺎﻋﻼﻃﺍ ﻱﺎﻫﺯﺎﻴﻧ ﻦﻳﺍ ﻥﺩﺭﻭﺁﺮﺑ . ﺯﺍ ﻲﻠـﺻﺍ ﻩﻭﺮـﮔ ﻭﺩ ﻱﻭﺭ ﺮـﺑ ،ﻝﺎﺣ ﺮﻫ ﺭﺩ
ﺖﺴﻳﺯ ﺕﺍﺮﺛﺍ ﺖﻛﺮﺷ ﻪﺑ ﻁﻮﺑﺮﻣ ﻲﻄﻴﺤﻣ ﻩﺩﺮﺘﺴﮔ ﻖﻓﺍﻮﺗ ﺎﻫ ﺩﺭﺍﺩ ﺩﻮﺟﻭ ﻱﺍ:
-ﺖﺴﻳﺯ ﺕﺍﺮﺛﺍ ﺖﻛﺮﺷ ﻲﻄﻴﺤﻣ ﺘﻗﺍ ﻢﺘﺴﻴﺳ ﻱﻭﺭ ﺮﺑ ﺎﻫﺖﻛﺮﺷ ﻱﺩﺎﺼ ﺎﻫ.
-ﻂﻴﺤﻣ ﻢﺘﺴﻴﺳ ﻱﻭﺭ ﺮﺑ ﺖﻛﺮﺷ ﻪﺑ ﻁﻮﺑﺮﻣ ﺕﺍﺮﺛﺍ ﺖﺴﻳﺯ.
ﻪﻘﺒﻃ ﻪﺑ ﻪﺟﻮﺗ ﺎﺑ ﻕﻮﻓ ﻱﺪﻨﺑﺯﺍﺖﺴﻳﺯ ﺕﺍﺮﺛﺍ ﻢـﻫ ﻪﻘﺒﻃ ﺮﻫ ﻪﺑ ﻁﻮﺑﺮ ﺕﺎﻋﻼﻃﺍ ،ﻲﻄﻴﺤﻣ
ﺩﻮﺷ ﻚﻴﻜﻔﺗ ﻢﻫ ﺯﺍ ﻲﺘﺴﻳﺎﺑ .
ﻲﻟﻮﭘ ﺕﺎﻋﻼﻃﺍ
)١٢(
ﻲﻜﻳﺰﻴﻓ ﺕﺎﻋﻼﻃﺍ
)١٣(
ﺖﺴﻳﺯ ﺕﺍﺮﺛﺍ ﺖﻛﺮﺷ ﻲﻄﻴﺤﻣ ﺔﻠﻴـﺳﻭ ﻪـ ﻥﺎﺸـﻳﺩﺎﺼﺘﻗﺍ ﻢﺘﺴﻴﺳ ﻱﻭﺭ ﺮﺑ ﺎﻫ ﺕﺎـﻋﻼﻃﺍ
ﻂﻴﺤﻣ ﻲﻟﻮﭘ ﻲﻣ ﺲﻜﻌﻨﻣ ﺖﺴﻳﺯ ﺩﻮﺷ . ﻂﻴـﺤﻣ ﻱﻭﺭ ﺮـﺑ ﺖﻛﺮﺷ ﺕﺍﺮﺛﺍ ﻪﻛ ﻲﻟﺎﺣ ﺭﺩ ﺖﺴـﻳﺯ
ﻲﻣ ﺲﻜﻌﻨﻣ ﻲﻜﻳﺰﻴﻓ ﺕﺎﻋﻼﻃﺍ ﺎﺑ ﺩﺩﺮﮔ.
ﻝﻭﺍ ﺔﺘﺳﺩ- ﻲﻟﻮﭘ ﺕﺎﻋﻼﻃﺍ - ﺖﺴـﻳﺯ ﺕﺍﺮـﺛﺍ ﺔـﻴﻠﻛ ﻞﻣﺎﺷ ﻱﻭﺭ ﺮـﺑ ﺖﻛﺮـﺷ ﻲـﻄﻴﺤﻣ
ﻲﻣ ﻲﻟﺎﻣ ﺕﺎﻧﺎﻳﺮﺟ ﻩﺪﻨﻳﺁ ﻝﺎﺣ ،ﻪﺘﺷﺬﮔ ﻲـﻣ ﻥﺍﻮـﻨﻋ ﻲﻟﻮﭘ ﺪﺣﺍﻭ ﺐﺴﺣ ﺮﺑ ﺪﺷﺎﺑ ﻮـﺷ.
) ﺨﻣ ﺪﻨﻧﺎﻣ ﺕﻻﻮﺼﺤﻣ ﺪﻴﻟﻮﺗ ﻪﺑ ﻁﻮﺑﺮﻣ ﺝﺭﺎ»ﺰﺒﺳﺮﺗ« ﻦﻴﻧﺍﻮـﻗ ﻢﻳﺍﺮـﺟ ﻪـﺑ ﻁﻮﺑﺮﻣ ﺝﺭﺎﺨﻣ ،
ﺖﺴﻳﺯ ،ﻲﻄﻴﺤﻣ(...
ﻡﻭﺩ ﺔﺘﺳﺩ- ﻲﻜﻳﺰﻴﻓ ﺕﺎﻋﻼﻃﺍ - ﻩﺪـﻨﻳﺁ ﻝﺎﺣ ،ﻪﺘﺷﺬﮔ ﺭﺩ ﻱﮊﺮﻧﺍ ﺩﺍﻮﻣ ﺔﻴﻠﻛ ﻞﻣﺎﺷ
ﻪﻛ
ﺮﺑ ﻱﻭﺭ ﻢﺘﺴﻴﺳ ﻱﮊﻮﻟﻮﻛﺍ ﺮﺛﺍ ﻲﻣ ،ﺩﺭﺍﺬﮔ ﻲﻣ ﺪﺷﺎﺑ. ﺕﺎﻋﻼﻃﺍ ﻲﻜﻳﺰﻴﻓ ﻱﺎﻫﺪﺣﺍﻭ ﺐﺴﺣ ﺮﺑ
ﻲﻜﻳﺰﻴﻓ
ﺪﻨﻧﺎﻣ: ،ﻡﺮﮔﻮﻠﻴﻛ ﺘﻣ،ﺐﻌﻜﻣﺮ ﻝﻭﮊ ﻩﺮﻴﻏ ﻥﺍﻮﻨﻋ ﻲﻣ ﺩﻮﺷ. )ﺪﻨﻧﺎﻣ ﻡﺮﮔﻮﻠﻴﻛ ﻱﺩﺍﻮﻣ ﻪﻛ
ﻪﺑ
ﻱﺍﺯﺍ ﺮﻫ ﻱﺮﺘﺸﻣ ﻑﺮﺼﻣ ﻲﻣ ؛ﺩﻮﺷ ﻝﻭﮊ ﻩﺩﺎﻔﺘﺳﺍ ﻝﻮﺼﺤﻣ ﺪﺣﺍﻭ ﺮﻫ ﻱﺍﺯﺍ ﻪﺑ ﻪﻛ ﻱﮊﺮﻧﺍ
ﻲﻣ ﺩﻮﺷ ( ﺕﺎﻋﻼﻃﺍ ﻪﺘﺷﺬﮔ ﺭﺩ ﺕﺎﻋﻼﻃﺍ ﻦﻳﺍ»ﻱﮊﻮﻟﻮﻛﺍ«
)١٤(
ﻲﻣ ﻩﺪﻴﻣﺎﻧ ﺪﺷ.
ﺖﻛﺮـﺷ ﻲﺘﻨﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻝﻮﻤﻌﻣ ﺭﻮﻃ ﻪﺑ ﺮـﺷ ﺕﺍﺮـﺛﺍ ﻪـﺑ ﻁﻮـﺑﺮﻣ ﺕﺎـﻋﻼﻃﺍ ،ﺎـﻫﺖﻛ
ﻂﻴﺤﻣ ﻢﺘﺴﻴﺳ ﻱﻭﺭ ﺮﺑ ﻲﻤﻧ ﻪﺋﺍﺭﺍ ﺍﺰﺠﻣ ﺭﻮﻃ ﻪﺑ ﺍﺭ ﺖﺴﻳﺯ ﺖـﻬﺟ ﻲﺗﺎـﻋﻼﻃﺍ ﺎﻬﻨﺗ ﻪﻜﻠﺑ ؛ﺪﻫﺩ
ﻩﺩﺎﻔﺘﺳﺍ ﺭﺎﻴﺘﺧﺍ ﺭﺩ ﻱﺭﺎﺠﺗ ﺪﺣﺍﻭ ﻱﺩﺎﺼﺘﻗﺍ ﺩﺮﻜﻠﻤﻋ ﻲﻣ ﺭﺍﺮﻗ ﻥﺎﮔﺪﻨﻨﻛ ﺪﻫﺩ . ﻥﺩﺍﺩ ﻱﺍﺮـﺑ ﺍﺬﻟ
ﺕﺎﻋﻼﻃﺍ
ﺹﺎﺧ ﻪﺑ ﻩﺩﺎﻔﺘﺳﺍ ﻥﺎﮔﺪﻨﻨﻛ ﺹﺎﺧ ﺪﻳﺎﺑ ﻢﺘﺴﻴﺳ ﻲﺣﺍﺮﻃ ﻲﻧﻮﮔﺎﻧﻮﮔ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫ
ﻢﺴﺘﻴﺳ ﺩﻮﺷ ﻱﺎﻫﻒﻠﺘﺨﻣ ﺴﺣ ﻲﻧﺎﺴـﻛ ﻪـﭼ ﻲﻳﺎﻬﻧ ﻊﻔﻨﻳﺫ ﻪﻛ ﻦﻳﺍ ﻖﺒﻃ ﺮﺑ ﻲﺘﻨﺳ ﻱﺭﺍﺪﺑﺎ
ﻲﻣ ﻚﻴﻜﻔﺗ ﻞﺑﺎﻗ ﻢﻫ ﺯﺍ ﺪﻨﺘﺴﻫ ﺪﺷﺎﺑ .
ﻩﺩﺎﻔﺘﺳﺍ ﺯﺍ ﻲﻀﻌﺑ ﺕﺭﻮﺻ ﺯﺍ ﻥﺎﮔﺪﻨﻨﻛ ﺖﺴـﻳﺯ ﻲـﻜﻳﺰﻴﻓ ﺕﺍﺮـﺛﺍ ﻪـﺑ ﻲﻟﺎﻣ ﻱﺎﻫ ﻲـﻄﻴﺤﻣ
ﺖﻴﻟﺎﻌﻓ ﻱﺎﻫ
ﺖﻛﺮﺷ ﻪﻗﻼﻋ ﺪﻨﻣ ﺪﻨﺘﺴﻫ ﺭﺩ ﻲﻟﺎﺣ ﻪﻛ ﻩﺪﻋ ﻱﺍ ﻩﺩﺎﻔﺘﺳﺍ ﺯﺍ ﺮﮕﻳﺩ ﺕﺍﺮﺛﺍ ﻪﺑ ﻥﺎﮔﺪﻨﻨﻛ
ﺖﻴﻟﺎﻌﻓ ﻲﻟﻮﭘ ﺭﺎﺠﺗ ﺪﺣﺍﻭ ﻱﺎﻫ ﻂﻴﺤﻣ ﻱﻭﺭ ﺮﺑ ﻪﻗﻼﻋ ﺖﺴﻳﺯ ﻲﻣ ﺪﻨﻣ ﺪﻨﺷﺎﺑ . ﻝﺎﺜﻣ ﻥﺍﻮﻨﻋ ﻪﺑ
١٤٧ ............... .......ﻡﻮﻠﻋ ﺔﻣﺎﻨﺸﻫﻭﮋﭘ ﻲﻋﺎﻤﺘﺟﺍ ﻲﻧﺎﺴﻧﺍ / ﻡّﻮﺳ ﻝﺎﺳ / ﻢﺘﺸﻫ ﻩﺭﺎﻤﺷ / ﻝﺎﺳ٨٢
ﻲﺘﻴﻤﻫﺍ ﺎﺑ ﺕﺍﺮﺛﺍ ﻪﻛ ﻲﻟﻮﭘ ﺕﺎﻋﻼﻃﺍ ﻪﺑ ﻥﺍﺭﺍﺪﻣﺎﻬﺳ ﺮﺑ ﺪﺷﺎﺑ ﻪﺘﺷﺍﺩ ﺎﻬﻧﺁ ﻡﺎﻬﺳ ﺵﺯﺭﺍ ﻱﻭﺭ
ﻪﻗﻼﻋ ﻲﻣ ﺪﻨﻣ ﻂﻴﺤﻣ ﺕﺍﺮﺛﺍ ﻲﻟﻮﭘ ﺕﺎﻋﻼﻃﺍ ﻞﻣﺎﺷ ﻪﻛ ﺪﻨﺷﺎﺑ ﻲﻣ ﺖﺴﻳﺯ ﺪﺷﺎﺑ . ﻪـﻛ ﻲﻟﺎـﺣ ﺭﺩ
ﻂﻴﺤﻣ ﺯﺍ ﺖﻇﺎﻔﺣ ﺲﻧﺍﮊﺁ ﻲﮔﺩﻮﻟﺁ ﻱﮊﺮﻧﺍ ﻑﻼﺗﺍ ﻪﺑ ﺖﺴﻳﺯ ﺕﺎـﻋﻼﻃﺍ ﺐـﻟﺎﻗ ﺭﺩ ﻪـﻛ ﻲﻳﺎـﻫ
ﻲﻣ ﻪﺋﺍﺭﺍ ﻲﻜﻳﺰﻴﻓ ﻲﻣ ﻥﺎﺸﻧ ﻪﻗﻼﻋ ﺩﻮﺷ ﻪـﺑ ﻁﻮـﺑﺮﻣ ﺝﺭﺎـﺨﻣ ﻪﻛ ﻪﺒﻨﺟ ﻦﻳﺍ ﺎﺑ ﻱﺭﺎﻛ ﺪﻨﻫﺩ
ﻪﻳﺎﻣﺮﺳ ﺪﻳﺎﺑ ﻲﮔﺩﻮﻟﺁ ﺶﻫﺎﻛ ﺩﺭﺍﺪﻧ ،ﺩﻮﺷ ﻩﺭﻭﺩ ﻪﻨﻳﺰﻫ ﺎﻳ ﺩﻮﺷ ﻲﻘﻠﺗ ﻱﺍ .
ﻴﺑ ﺕﺎﻋﻼﻃﺍ ﻪﺑ ﻪﻗﻼﻋ ﻪﻛ ﺍﺭ ﺖﻴﻌﻗﺍﻭ ﻦﻳﺍ ،ﻲﺘﻨﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻩﺩﺎﻔﺘﺳﺍ ﻒﻠﺘﺨﻣ ﻥﺎﮔﺪﻨﻨﻛ
ﻲﻣ ﺕﻭﺎﻔﺘﻣ ﺭﺎﻴﺴﺑ ﺎﺑ ﻥﻭﺮـﺑ ﻩﻭﺮـﮔ ﻭﺩ ﻪـﺑ ﺍﺭ ﺕﺎـﻋﻼﻃﺍ ﻪـﺘﻓﺮﮔ ﻩﺪﻳﺩﺎﻧ ﺍﺭ ﺪﺷ ﻲﻧﺎﻣﺯﺎـﺳ
ﺕﺎـﻋﻼﻃﺍ ﻥﺪﻧﺎـﺳﺭ ﺖـﻬﺟ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﻢﺘﺴـﻴﺳ ﻪـﻛ ﻲﻓﺪﻫ ﺱﺎﺳﺍ ﺮﺑ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ
ﻩﺩﺎﻔﺘﺳﺍ ﻪﺑ ﺖـﺳﺍ ﻩﺩﺮـﻛ ﻢﻴﺴﻘﺗ ﺩﺭﺍﺩ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑﻭ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ ﻥﺎﮔﺪﻨﻨﻛ . ﻦـﻳﺍ ﺭﺩ
ﻢﻴﺴﻘﺗ ـﺑ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺪﻨﺑ ﻭﺭ ﺮﻤﺘﻣ ﻲﻧﺎﻣﺯﺎـﺳ ﻥﻭﺭﺩ ﻱﺮﮕـﺷﺭﺍﺰﮔ ﻩﺪـﺷ ﺰـﻛ
ﻩﺩﺎﻔﺘﺳﺍ ﻪﺑ ﻱﺮﮕﺷﺭﺍﺰﮔ ﻱﻭﺭ ﺮﺑ ﻲﻟﺎﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻪﻛ ﻲﻟﺎﺣ ﺭﺩ ﻲﻧﺎﻣﺯﺎـﺳ ﻥﻭﺮـﺑ ﻥﺎﮔﺪﻨﻨﻛ
ﺖﺳﺍ ﻩﺪﺷ ﺰﻛﺮﻤﺘﻣ . ﻦـﻳﺍ ،ﺩﺭﺍﺩ ﺩﻮـﺟﻭ ﻲﻜﻳﺰﻴﻓ ﻲﻟﻮﭘ ﺕﺎﻋﻼﻃﺍ ﻦﻴﺑ ﻪﻛ ﻱﺰﻳﺎﻤﺗ ﺯﺍ ﻱﺍﺪﺟ
ﻩﺩﺎﻔﺘﺳﺍ ﻦﻴﺑ ﺰﻳﺎﻤﺗ ﺖـﻬﺟ ﺍﺭ ﻱﺮـﮕﻳﺩ ﻙﻼـﻣ ﻲﻧﺎﻣﺯﺎـﺳ ﻥﻭﺮﺑ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ ﻥﺎﮔﺪﻨﻨﻛ
ﻥﺎﻌﻔﻨﻳﺫ )ﻩﺩﺎﻔﺘﺳﺍ ﻥﺎﮔﺪﻨﻨﻛ( ﻭﺭﺩ ﻲﻧﺎﻣﺯﺎﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺭﺎﺘﺧﺎﺳ ﺭﺩ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ ﻞﺑﺎﻘﻣ ﺭﺩ
ﻂﻴﺤﻣ ﻲﻣ ﻢﻫﺍﺮﻓ ﺖﺴﻳﺯ ﺩﺭﻭﺁ .
ﻢﺸﭼ ﻕﻮﻓ ﺐﻟﺎﻄﻣ ﻦﺘﻓﺮﮔ ﺮﻈﻧ ﺭﺩ ﺎﺑ ﺖﻳﺩﻭﺪﺤﻣ ﺯﺍﺪﻧﺍ ﻂﻴـﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫ ﺖﺴـﻳﺯ
ﺖﺳﺍ ﻩﺪﺷ ﻪﺻﻼﺧ ﺮﻳﺯ ﻞﻜﺷ ﺡﺮﺷ ﻪﺑ :
ﻞﻜﺷ ﺓﺭﺎﻤﺷ ١.ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻒﻴﺻﻮﺗ ﻲﻳﺎﻨﺑﺮﻳﺯ ﻭﺮﻤﻠﻗ ﺖﺴﻳﺯ ﻱﺭﺍﺪﺑﺎﺴﺣ
ﻩﺯﺍﺪﻧﺍ ﻱﺮﻴﮔ ﻲﻟﻮﭘ ﻱﺎﻫ
ﻩﺯﺍﺪﻧﺍ ﻴﮔﻲﻜﻳﺰﻴﻓ ﻱﺮ
ﺐﻧﺍﻮﺟ
ﺮﻴﻏ
ﺖﺴﻳﺯ ﻲﻄﻴﺤﻣ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ
ﺐﻧﺍﻮﺟ
ﺖﺴﻳﺯ ﻲﻄﻴﺤﻣ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ............................................................................١٤٨
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺏﻮﭼﺭﺎﭼ ﺖﺴﻳﺯ
ﻦﻴﻟﻭﺍ ﺏﻮﭼﺭﺎﭼ ﺑﺎﺴﺣﻱﺭﺍﺪ ﻂﻴﺤﻣ ﺖﺴﻳﺯ ﺭﺩ ﻝﺎﺳ ١٩٩٦ ﺯﺍ ﻑﺮﻃ ﺮﮕﺘﻟﺎﺷ (Schaltegger)
ﺖـﻴﻟﺎﻌﻓ ﻱﺩﺎﺼﺘﻗﺍ ﺐﻧﺍﻮﺟ ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ ﺭﺩ ﻪﻛ ﺪﺷ ﻥﺍﻮﻨﻋ ﺭﻮـﻃ ﻪـﺑ ﻱﺭﺎـﺠﺗ ﺪـﺣﺍﻭ ﻱﺎـﻫ
ﻂﻴﺤﻣ ﻱﻭﺭ ﺮﺑ ﺖﻛﺮﺷ ﻪﺑ ﻁﻮﺑﺮﻣ ﺕﺍﺮﺛﺍ ﺯﺍ ﺺﺨﺸﻣ ﺖﺳﺍ ﻩﺪﺷ ﺍﺪﺟ ﺖﺴﻳﺯ .ﻢﺘﺴﻴﺳ ﻱﺎـﻫ
ﺲﻜﻌﻨﻣ ﻲﺘﻨﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺐﻟﺎﻗ ﻥﺎﻤﻫ ﺭﺩ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺭﺩ ﻱﺩﺎﺼـﺘﻗﺍ ﺐـﻧﺍﻮﺟ ﺓﺪـﻨﻨﻛ ﺐـﻟﺎﻗ
ﻲﻣ ﻲﻟﻮﭘ ﺪﺣﺍﻭ ﻥﺍﻮﻨﻋ ﻪﺑ ﺶﺨﺑ ﻦﻳﺍ ﺪﺷﺎﺑ» ﺩﺭﺍﻮـﻣ ﺎـﺑ ﻩﺪـﺷ ﻥﻮﮔﺮﮔﺩ ﻲﺘﻨﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ
ﺖﺴﻳﺯ ﻲﻄﻴﺤﻣ«
)١٥(
ﻩﺪﺷ ﻥﺍﻮﻨﻋ ﺖﺴـﻳﺯ ﺕﺍﺮﺛﺍ ﻪﻛ ، ﺐـﻟﺎﻗ ﺭﺩ ﺖﻛﺮـﺷ ﻱﻭﺭ ﺮـﺑ ﺍﺭ ﻲـﻄﻴﺤﻣ
ﻩﺯﺍﺪﻧﺍ ﻲﻟﻮﭘ ﺪﺣﺍﻭ ﻲﻣ ﻱﺮﻴﮔ ﺪﻨﻛ .
ﻲـﻜﻳﺰﻴﻓ ﺕﺍﺮـﺛﺍ ﻪـﺑ ﻩﺪـﺷ ﻲﺣﺍﺮﻃ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻢﺘﺴﻴﺳ ،ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ ﺮﮕﻳﺩ ﺶﺨﺑ ﺭﺩ
ﻱﻭﺭ ﺮﺑ ﺖﻛﺮﺷ ﻂﻴﺤﻣ ﺍﺭ ﻥﺁ ﺩﺭﺍﺩ ﻪﺟﻮﺗ ﺖﺴﻳﺯ» ﻱﮊﻮـﻟﻮﻛﺍ ﻱﺭﺍﺪﺑﺎﺴﺣ«
)١٦(
ﻲـﻣ ﺪـﻣﺎﻧ.
ﻩﺩﺎﻔﺘـﺳﺍ ﻱﻭﺭ ﺮﺑ ﺰﻛﺮﻤﺗ ﺎﺑ ﺖﻤﺴﻗ ﻭﺩ ﻦﻳﺍ ﺯﺍ ﻡﺍﺪﻛ ﺮﻫ ﺏﻮﭼﺭﺎﻬﭼ ﻦﻳﺍ ﻞﺧﺍﺩ ﺭﺩ ﻥﺎﮔﺪـﻨﻨﻛ
ﻩﺩﺎﻔﺘﺳﺍ ﻪﺑ ﺖﺳﺍ ﻩﺪﺷ ﻢﻴﺴﻘﺗ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ ﻥﺎﮔﺪﻨﻨﻛ .
١٤٩ ............... .......ﻡﻮﻠﻋ ﺔﻣﺎﻨﺸﻫﻭﮋﭘ ﻲﻋﺎﻤﺘﺟﺍ ﻲﻧﺎﺴﻧﺍ / ﻡّﻮﺳ ﻝﺎﺳ / ﻢﺘﺸﻫ ﻩﺭﺎﻤﺷ / ﻝﺎﺳ٨٢
ﻞﻜﺓﺭﺎﻤﺷ ٢ .ﻴﻟﻭﺍ ﺏﻮﭼﺭﺎﭼﻂﻴﺤ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ
ﺭﺎﭼ ﻱﺎﻳﺍﺰﻣﻑﺮﻃ ﺯﺍ ﻩﺪﺷ ﻪﺋﺍﺭﺍ ﺔﻴﻟﻭﺍ ﺏﻮﭼﺮﮕﺘﻟﺎﺷ
(Schaltgger)ﺯﺍ ﺖﺳﺍ ﺕﺭﺎﺒﻋ :
ﻢﺘﺴﻴﺳ ﻱﺎﻫ
ﻱﺭﺍﺪﺑﺎﺴﺣ
ﻩﺪﺷ ﻥﻮﮔﺮﮔﺩ ﻲﺘﻨﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ
ﺖﺴﻳﺯ ﺩﺭﺍﻮﻣ ﺎﺑ ﻲﻄﻴﺤﻣ
ﻱﮊﻮﻟﻮﻛﺍ ﻱﺭﺍﺪﺑﺎﺴﺣ
ﻩﺩﺎﻔﺘﺳﺍ ﻥﺎﮔﺪﻨﻨﻛ
ﻱﺭﺍﺪﺑﺎﺴﺣ
ﺖﻳﺮﻳﺪﻣ
) ﻥﻭﺭﺩ
ﻲﻧﺎﻣﺯﺎﺳ(
ﻱﺭﺍﺪﺑﺎﺴﺣ
ﻲﻟﺎﻣ
)ﻥﻭﺮﺑ
ﻲﻧﺎﻣﺯﺎﺳ(
ﺮﻳﺎﺳ
ﻢﺘﺴﻴﺳ ﻱﺎﻫﺪﺑﺎﺴﺣﻱﺭﺍ
ﻱﺭﺍﺪﺑﺎﺴﺣ
ﻱﮊﻮﻟﻮﻛﺍ
)ﻥﻭﺭﺩ
ﻲﻧﺎﻣﺯﺎﺳ(
ﻱﺭﺍﺪﺑﺎﺴﺣ
ﻱﮊﻮﻟﻮﻛﺍ
)ﻥﻭﺮﺑ
ﻲﻧﺎﻣﺯﺎﺳ(
ﻱﺭﺍﺪﺑﺎﺴﺣ
ﻱﮊﻮﻟﻮﻛﺍ
)ﺮﻳﺎﺳ(
ﻥﺍﺮﻳﺪﻣ
i i
m mm mm m m
ﻥﺍﺭﺍﺪﻣﺎﻬﺳ
i
m m
ﻲﻳﺍﺭﺍﺩ ﺕﺭﺍﺯﻭ
m
i
m m
ﻥﺍﺭﺎﻜﻧﺎﺘﺴﺑ
i
m m
ﻥﺎﻣﺯﺎﺳ ﻱﺎﻫ ﻪﺒﺗﺭ ﻱﺪﻨﺑ
ﺖﺴﻳﺯ ﻲﻄﻴﺤﻣ
m
i
i
ﺖﻇﺎﻔﺣ ﻥﺎﻣﺯﺎﺳ
ﻂﻴﺤﻣ ﺖﺴﻳﺯ
m
m
m
m
i
m
ﻩﺮﻴﻏ
i
+
m
١ - ﺎﻗ ﺭﺩ ﻪﻛ ﻱﺩﺎﺼﺘﻗﺍ ﺕﺍﺮﺛﺍ ﻦﻴﺑ ﺢﻳﺮﺻ ﺰﻳﺎﻤﺗ ﻲـﻣ ﻥﺍﻮـﻨﻋ ﻲﻟﻮـﭘ ﻱﺎﻫﺪﺣﺍﻭ ﺐﻟ ﺩﻮـﺷ
ﻂﻴـﺤﻣ ﻱﻭﺭ ﺮـﺑ ﻱﺭﺎـﺠﺗ ﺪﺣﺍﻭ ﺖﻴﻟﺎﻌﻓ ﺔﺠﻴﺘﻧ ﺭﺩ ﻪﻛ ﻲﻜﻳﺰﻴﻓ ﺕﺍﺮﺛﺍ ﺩﺭﺍﻭ ﺖﺴـﻳﺯ
ﻲﻣ ﻲﻣ ،ﺩﻮﺷ ﺪﺷﺎﺑ . ﻂﻴـﺤﻣ ﻲﻟﻮﭘ ﻲﻜﻳﺰﻴﻓ ﺕﺎﻋﻼﻃﺍ ﻪﻛ ﻲﻳﺎﺟ ﻥﺁ ﺯﺍ ﺐـﻠﻏﺍ ﺖﺴـﻳﺯ
ﺖﺴﻳﺯ ﺩﺭﺍﻮﻣ ﺎﺑ ﻩﺪﺷ ﻥﻮﮔﺮﮔﺩ ﻲﺘﻨﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻲﻄﻴﺤﻣ) ﻱﺎﻫﺪﺣﺍﻭ
ﻱﮊﻮﻟﻮﻛﺍ ﻱﺭﺍﺪﺑﺎﺴﺣ)ﻲﻜﻳﺰﻴﻓ ﻱﺎﻫﺪﺣﺍﻭ(
ﻱﮊﻮﻟﻮﻛﺍ ﻱﺭﺍﺪﺑﺎﺴﺣ)ﻲﻜﻳﺰﻴﻓ ﻱﺎﻫﺪﺣﺍ
(
ﻱﺭﺍﺪﺑﺎﺴﺣ ﻢﺘﺴﻴﺳ ﻦﻳﺮﺘﻤﻬﻣ)ﻲﺨﻳﺭﺎﺗ (
ﻩﺩﺎﻔﺘﺳﺍ ﻪﺑ ﻁﻮﺑﺮﻣ ،ﻲﺳﺭﺮﺑ ﺖﻬﺟ ﻥﺎﮔﺪﻨﻨﻛ
ﻩﺮﻴﻏ ﻞﻴﻠﺤﺗ ﻪﻳﺰﺠﺗ
ﺮﻳﺎﺳﻢﺘﺴﻴﺳ ﻱﺎﻫ ﻱﺭﺍﺪﺑﺎﺴﺣ )ﻲﺨﻳﺭﺎﺗﺮﻴﻏ (
ﺳﺍ ﻪﺑ ﻁﻮﺑﺮﻣﻩﺩﺎﻔﺘ ،ﻲﺳﺭﺮﺑ ﺖﻬﺟ ﻥﺎﮔﺪﻨﻨﻛ
ﻩﺮﻴﻏ ﻞﻴﻠﺤﺗ ﻪﻳﺰﺠﺗ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ............................................................................١٥٠
ﻲﻣ ﺖﺳﺩ ﻪﺑ ﻒﻠﺘﺨﻣ ﻊﺑﺎﻨﻣ ﺯﺍ ﺩﺭﺍﺩ ﺖﻴﻤﻫﺍ ﺭﺎﻴﺴﺑ ﺰﻳﺎﻤﺗ ﻦﻳﺍ ،ﺪﻳﺁ . ﻦـﻳﺍ ﻪﺘﺳﺩ ﻭﺩ ﺮﻫ
ﻱﺍﺮﺑ ﺐﻠﻏﺍ ﺕﺎﻋﻼﻃﺍﻩﺩﺎﻔﺘﺳﺍ ﻑﺮﻃ ﺯﺍ ﻥﻮﮔﺎﻧﻮﮔ ﻑﺍﺪﻫ ﺩﺭﻮـﻣ ﻒـﻠﺘﺨﻣ ﻥﺎﮔﺪـﻨﻨﻛ
ﻲﻣ ﺯﺎﻴﻧ ﺪﺷﺎﺑ .
٢ - ﻢﺘﺴﻴﺳ ﺔﻴﻟﻭﺍ ﻱﮊﻮﻟﻭﺪﺘﻣ ﻱﻭﺭ ﺮﺑ ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫ ﻪـﻛ ﺖﺴﻳﺯ
ﻪﻓﺎﺿﺍ ﺎﺑ ﺎﻬﻨﺗ ﻂﻴـﺤﻣ ﻪﺑ ﻁﻮﺑﺮﻣ ﻲﻟﻮﭘ ﺕﺍﺮﺛﺍ ﻥﺩﺮﻛ ﻲﺘﻨـﺳ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﻪـﺑ ﺖﺴـﻳﺯ
ﻲﻣ ﻡﺎﺠﻧﺍ ﺖﺳﺍ ﻪﺘﺷﺍﺩ ﺪﻴﻛﺄﺗ ،ﺩﻮﺷ.
ﺩﺭﺍﻭ ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ ﻪﺑ ﻪﻛ ﻲﺗﺍﺩﺍﺮﻳﺍ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﺏﻮﭼﺭﺎـﭼ ﻦـﻳﺍ ﺭﺩ ﻪـﻛ ﻦﻳﺍ ﹰﻻ ﻭ ﺍ ﺖﺳﺍ
ﻲﺘﻨﺳ- ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ ﺶﺨﺑ ﻥﺁ ﻞﺧﺍﺩ ﺭﺩ- ﻲﻟﻮﭘ ﺔﺒﻨﺟ ﺎﺑ ﺎﻬﻨﺗ ،
ﻂﻴﺤﻣ ﺩﺭﺍﺩ ﻪﺟﻮﺗ ﻱﺩﺎﺼﺘﻗﺍ ﺪﺣﺍﻭ ﻚﻳ ﺓﺭﺍﺩﺍ ﻱﺍﺮﺑ ﺖﺴﻳﺯ . ﻲﺘﻨـﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻪﻛ ﻲﻟﺎﺣ ﺭﺩ
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻩﺍﺮﻤﻫ ﻪﺑ ﻲﻣ ﻲﻜﻳﺰﻴﻓ ﻲﻟﻮﭘ ﺔﺒﻨﺟ ﻭﺩﺮﻫ ﻞﻣﺎﺷ ﻭﺩ ﺮﻫ ﺖﺴﻳﺯ ﻮﺷﺪﻧ .
ﻱﮊﻮـﻟﻮﻛﺍ ﻞﻘﺘﺴـﻣ ﻁﻮﺑﺮﻣﺎـﻧ ﻲـﻤﻠﻋ ﺡﻼﻄـﺻﺍ ﻭﺩ ﺯﺍ ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ ﺭﺩ ﻪﻛ ﻦﻳﺍ ﻡﻭﺩ
ﻂﻴﺤﻣ ﺖﺴﻳﺯ ﻱﺍﺮﺑ ﻦﺘﺧﺎﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻂﻴﺤﻣ ﺖﺴﻳﺯ ﻩﺩﺎﻔﺘﺳﺍ ﻩﺪﺷ ﺖﺳﺍ .ﻲﺳﺎﻨﺸﻧﺎﺑﺯ ﺪﻳﺩ ﺯﺍ
ﻩﺩﺎﻔﺘﺳﺍ ﻲﻤﮔﺭﺩﺮﺳ ﺚﻋﺎﺑ ﺪﻨﺘﺴﻴﻧ ﻢﻬﻓ ﻞﺑﺎﻗ ﺖﻐﻟ ﻭﺩ ﻦﻳﺍ ﻲﻣ ﻥﺎﮔﺪﻨﻨﻛ ﺩﻮﺷ.
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺔﺘﻓﺎﻳ ﻞﻣﺎﻜﺗ ﺏﻮﭼﺭﺎﭼ ﺖﺴﻳﺯ
ﺎﺒﻣﺕﺎﺜﺣ
ﺵﻼﺗ ﻱﺎﻫ ﻱﺪﻌﺑ ﻱﺍﺮﺑ ﺔﻴﻬﺗ ﺏﻮﭼﺭﺎﭼ ﻞﻣﺎﻛ ﺮﺗ ﺭﺩ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻂﻴﺤﻣ ،ﺖﺴﻳﺯ
ﺭﺩ
ﻦﻴﻋ ﻲﻟﺎﺣ ﻪﻛ ﻲﻌﺳ ﺭﺩ ﻑﺮﻃﺮﺑ ﺰﻴﻧ ﺍﺭ ﻥﺁ ﺐﻳﺎﻌﻣ ،ﺖﺷﺍﺩ ﻲﻠﺒﻗ ﺏﻮﭼﺭﺎﭼ ﻦﺳﺎﺤﻣ ﻆﻔﺣ
ﺩﺮﻛ. ﺍﺭﺎﻜﻤﻫ ﻮﺌﻣﻮﻟﻮﺗﺭﺎﺑ
)١٧(
ﻱﺭﺎﻛ ﻲﻠﺒﻗ ﺏﻮﭼﺭﺎﭼ ﻞﻳﺪﻌﺗ ﺎﺑ ﺪﻧﺩﺮﻛ ﺪﻳﺪﺟ ﺏﻮﭼﺭﺎﭼ ﻪﻛ
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻣﺎﺷ ﻪﻛ ﻦﻳﺍ ﺮﺑ ﻩﻭﻼﻋ ﺖﺴﻳﺯﻪﺒﻨﺟ ﻂﻴﺤﻣ ﻲﻜﻳﺰﻴﻓ ﻲﻟﻮﭘ ﻱﺎﻫ ﺖﺴـﻳﺯ
ﺖﻴﻟﺎﻌﻓ ﺯﺍ ﻲﺷﺎﻧ ﻲﻣ ﺖﻛﺮﺷ ﻱﺎﻫ ﻲﻧﺎﻣﺯﺎـﺳ ﻥﻭﺭﺩ ﻲﺗﺎـﻋﻼﻃﺍ ﻱﺎﻫﺯﺎﻴﻧ ﻝﺎﺣ ﻦﻴﻋ ﺭﺩ ،ﺩﻮﺷ
ﻲﻣ ﺶﺷﻮﭘ ﺍﺭ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ ﺪﻫﺩ .
ﻢﺘﺴﻴﺳ ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ ﺭﺩ ﺍﺬﻟ ﻲﻣ ﻢﻴﺴﻘﺗ ﻢﺘﺴﻴﺳ ﻭﺩ ﻪﺑ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫ ﺪﻧﻮﺷ:
-ﻢﺘﺴﻴﺳ ﻂﻴﺤﻣ ﻲﻟﻮﭘ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫ ﺖﺴﻳﺯ
-ﻢﺘﺴﻴﺳ ﺑﺎﺴﺣ ﻱﺎﻫﻂﻴﺤﻣ ﻲﻜﻳﺰﻴﻓ ﻱﺭﺍﺪ ﺖﺴﻳﺯ
ﻥﺁ ﻞﺧﺍﺩ ﺭﺩ ﺯﺍ ﻚـﻳ ﺮـﻫ ﻞـﺑﺎﻘﻣ ﺭﺩ ﻲﻧﺎﻣﺯﺎـﺳ ﻥﻭﺮـﺑ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ ﺶﺨﺑ
ﻢﺘﺴﻴﺳ ﻲﻣ ﺭﺍﺮﻗ ﻕﻮﻓ ﻱﺎﻫ ﺪﻧﺮﻴﮔ:
١٥١ ............... .......ﻡﻮﻠﻋ ﺔﻣﺎﻨﺸﻫﻭﮋﭘ ﻲﻋﺎﻤﺘﺟﺍ ﻲﻧﺎﺴﻧﺍ / ﻡّﻮﺳ ﻝﺎﺳ / ﻢﺘﺸﻫ ﻩﺭﺎﻤﺷ / ﻝﺎﺳ٨٢
ﻞﻜﺷﺓﺭﺎﻤﺷ ٣. ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺔﺘﻓﺎﻳ ﻞﻣﺎﻜﺗ ﺏﻮﭼﺭﺎﭼ ﺖﺴﻳﺯ
ﺎﻳ ﻞﻣﺎﻜﺗ ﻲﻣﻮﻬﻔﻣ ﺏﻮﭼﺭﺎﭼ ﺔﻌﺳﻮﺗ ﺔﺘﻓ ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻪﺑ ،ﻕﻮﻓ ﺖﺴﻳﺯ ﻞـﺋﻻ ﺮـﻳﺯ
ﺖﻓﺮﮔ ﺭﺍﺮﻗ ﺖﻳﺎﻤﺣ ﺩﺭﻮﻣ :
ﺖﺴﺨﻧ ﻂﻴـﺤﻣ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﻪـﺑ ﻁﻮـﺑﺮﻣ ﻱﺎـﻫﺭﺍﺰﺑﺍ ﻪﻔﺴـﻠﻓ ﻪـﻛ ﺽﺮـﻓ ﻦﻳﺍ ،ﺖﺴـﻳﺯ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻞﻣﺎﺷ ﻪﻛ ﻲﻣ ﻢﻫ ﺖﺴﻳﺯ ﻲﻣ ،ﺩﻮﺷ ﻚـﻳ ﻪـﺑ ﻥﺪﻴﺳﺭ ﻱﺍﺮﺑ ﺪﻧﺍﻮﺗ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ
*ﻂﻴﺤﻣ ﻱﺮﮕﺷﺭﺍﺰﮔ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ *ﻂﻴﺤﻣ ﻱﺮﮕﺷﺭﺍﺰﮔ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ
ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ ﻲﻜﻳﺰﻴﻓ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺮﺑ ﻲﻟﻮﭘ
*ﻂﻴﺤﻣ ﻱﺮﮕﺷﺭﺍﺰﮔ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ *ﻂﻴﺤﻣ ﻱﺮﮕﺷﺭﺍﺰﮔ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ
ﻢﻈﻨﻣ ﺭﻮﻃ ﻪﺑﻲﻜﻳﺰﻴﻓ ﻢﻈﻨﻣ ﺭﻮﻃ ﻪﺑ ﻲﻟﻮﭘ
*ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳ
- ﻲﻜﻳﺰﻴﻓ *ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳ
-ﻲﻟﻮﭘ
(PEMA) (MEMA)
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ(EMP)
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ............................................................................١٥٢
ﻬﺟ ﻙﺮﺘﺸﻣ ﻙﺭﺩ ﻚﻳ ﺩﺎﺠﻳﺍ ﻱﺍﺮﺑ ﻦﻳﺍ ،ﺪﻨﻛ ﻚﻤﻛ ﻞﻤﺤﺗ ﻞﺑﺎﻗ ﺔﻌﻣﺎﺟ ﻁﺎـﺒﺗﺭﺍ ﻞﻴﻬﺴـﺗ
ﺩﺭﺍﺩ ﺖﻴﻤﻫﺍ ﺭﺎﻴﺴﺑ ﺖﻛﺮﺷ ﻊﻔﻨﻳﺫ ﺩﺍﺮﻓﺍ ﺮﻳﺎﺳ ﻥﺍﺮﻳﺪﻣ ﻦﻴﺑ ﻱﺎﻘﺗﺭﺍ .
ﻲﻧﺎﻣﺯﺎـﺳ ﻥﻭﺮﺑ ﻲﻧﺎﻣﺯﺎﺳ ﻥﻭﺭﺩ ﻥﺍﺭﺍﺪﺑﺎﺴﺣ ﻦﻴﺑ ﻲﻣﻮﻬﻔﻣ ﻚﻴﻜﻔﺗ ﻚﻳ ﻪﻛ ﻦﻳﺍ ﻡﻭﺩ
ﻪﻧﺎﻣﺮﺤﻣ ﺎﻳ ﻥﺩﻮﺑ ﻲﻠﻛ ﺎﻳ ﻲﺋﺰﺟ ﻥﺍﺰﻴﻣ ﻪﻛ ﺖﺳﺍ ﺭﺍﻮﺘﺳﺍ ﺖﻴﻌﻗﺍﻭ ﻦﻳﺍ ﺮﺑ ﻥﺩﻮﺒﻧ ﺎﻳ ﻥﺩﻮﺑ
ﺍﺮﻓﺍ ﺮﻳﺎﺳ ﻥﺍﺮﻳﺪﻣ ﻦﻴﺑ ﺕﺎﻋﻼﻃﺍ ﻩﺩﺎﻔﺘﺳﺍ ﻲﻣ ﺕﻭﺎﻔﺘﻣ ﻥﺎﮔﺪﻨﻨﻛ ﺪﺷﺎﺑ . ﺍﺰـﺠﻣ ﺰـﻛﺮﻤﺗ ﻚﻳ
ﻩﺩﺎﻔﺘـﺳﺍ ﺯﺎﻴﻧ ﻪﺑ ﺖﺒﺴﻧ ﻥﺍﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫﺯﺎﻴﻧ ﻱﻭﺭ ﺮﺑ ﻲﻧﺎﻣﺯﺎـﺳ ﻥﻭﺮـﺑ ﻥﺎﮔﺪـﻨﻨﻛ
ﺩﺭﻮﻣ ﻪﺟﻮﺗ ﺭﺍﺮﻗ ،ﻪﺘﻓﺮﮔ ﺍﺮﻳﺯ ﺰﻛﺮﻤﺗ ﺮﺑ ﻱﻭﺭ ﻱﺮﮕﺷﺭﺍﺰﮔ ﻲﺟﺭﺎﺧ ﺚﻋﺎﺑ ﻊﻤﺟ ﺭﺩ ﺐﻳﺮﺨﺗ ﻱﺭﻭﺁ
ﻢﻴﻤﺼﺗ ﻱﺍﺮﺑ ﺕﺎﻋﻼﻃﺍ ﺯﺍ ﻩﺩﺎﻔﺘﺳﺍ ﻲﻣ ﻱﺮﻴﮔ ﺩﻮﺷ.
ﻪﻛ ﻦﻳﺍ ﻡﻮﺳ ﻲﻣ ﻲﻜﻳﺰﻴﻓ ﻲﻟﻮﭘ ﺕﺎﻋﻼﻃﺍ ﻪﺑ ﻪﺟﻮﺗ ﺎﺑ ﻒﻠﺘﺨﻣ ﻥﺍﺮﻳﺪ ﻧﺍﻮﺗ ـﺑ ﻭﺭ
ﺪﻨﻨﻛ ﻲﺑﺎﻳﺯﺭﺍ ﺍﺭ ﺩﻮﺧ ﺩﺮﻜﻠﻤﻋ ﺪﻨﻨﻛ ﻪﻴﻜﺗ ﺎﻬﻧﺁ ﻭﺩ ﺮﻫ ﺎﻳ ﺕﺎﻋﻼﻃﺍ ﻪﺘﺳﺩ ﻦﻳﺍ ﺯﺍ ﻚﻳ ﺮﻫ.
ﺖﺴﻳﺯ ﺕﺎﻋﻼﻃﺍ ﻞﻴﻤﻜﺗ ﻪﺑ ﺯﺎﻴﻧ ﻪﻛ ﻦﻳﺍ ﻡﺭﺎﻬﭼ ﻞﻤﻌﻟﺍﺭﻮﺘﺳﺩ ﺎﺑ ﻲﻄﻴﺤﻣ ﻱﺩﺎﺼـﺘﻗﺍ ﻱﺎـﻫ
ﺎﺴﺣ ﻥﺍﻮﻨﻋ ﻪﺑ ﻪﻘﺒﻃ ﻚﻳ ﺭﺩ ﺎﻬﻧﺁ ﺐﻴﻛﺮﺗ ﻖﻳﺮﻃ ﺯﺍﺭﺍﺪﺑ ﻂﻴﺤﻣ ﻲﻣ ﺱﺎﺴﺣﺍ ﺖﺴﻳﺯ ﺩﻮـﺷ .
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻲﻠﺻﺍ ﺰﻛﺮﻤﺗ ﺭﺩ ﻥﺍﺮﻳﺪـﻣ ﻪـﺑ ﻥﺩﺍﺩ ﻲﻫﺎﮔﺁ ﺖﺴﻳﺯ ﺓﻮﻘﻟﺎـﺑ ﺖـﻴﻤﻫﺍ ﺓﺭﺎـﺑ
ﺖﺴﻳﺯ ﺕﺍﺮﺛﺍ ﻲﻔﻨﻣ ﺎﻳ ﺖﺒﺜﻣ ﺖﻛﺮﺷ ﻱﺩﺎﺼﺘﻗﺍ ﺩﺮﻜﻠﻤﻋ ﻱﺍﺮﺑ ﻲﻄﻴﺤﻣ ﻲـﻣ ﺎـﻫ ﺪـﺷﺎﺑ . ﺕﺍﺮـﺛﺍ
ﻲﻟﻮﭘ
ﺖﺴﻳﺯ ﻲﻄﻴﺤﻣ ﺭﺩ ﻚﻳ ﺖﻛﺮﺷ ﺎﺑ ﺩﺮﻜﻠﻤﻋ ﺖﺴﻳﺯ ﻲﻄﻴﺤﻣ ﺖﻛﺮﺷ ﻱﺎﻫﺪﺣﺍﻭ ﺐﻟﺎﻗ ﺭﺩ ﻪﻛ
ﻧﺍ ﻲﻜﻳﺰﻴﻓﻩﺯﺍﺪ ﻱﺮﻴﮔﻲﻣ ﺪﻧﻮﺷﺪﻨﺘﺴﻫ ﻂﺒﺗﺮﻣ ﺭﺎﻴﺴﺑ .
ﺎﺘﻳﺎﻬﻧ ﺔﻌـﺳﻮﺗ ﺭﺩ ﻞﻘﺘﺴـﻣ ﺭﻮﻃ ﻪﺑ ﻲﻜﻳﺰﻴﻓ ﻱﺎﻫﺪﺣﺍﻭ ﺭﺩ ﻲﺘﻨﺳ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻪﻛ ﻦﻳﺍ
ﻢﺘﺴﻴﺳ ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫ ﺩﺭﺍﺩ ﺩﻮﺟﻭ ﺖﺴﻳﺯ . ﻪﻗﻼﻋ ﻪﺸﻴﻤﻫ ﻥﺍﺮﻳﺪﻣ ﺖﻓﺮﺸـﻴﭘ ﻪﺑ ﺪﻨﻣ
ﺩﻮـﺧ ﻱﺭﺎـﺠﺗ ﻱﺎﻫﺪـﺣﺍﻭ ﻱﺩﺎﺼـﺘﻗﺍ ﺞﻳﺎﺘﻧ ﺭﺩ ﺖﻓﺮﺸﻴﭘ ﺭﻮﻈﻨﻣ ﻪﺑ ﻱﮊﺮﻧﺍ ﺩﺍﻮﻣ ﻲﻳﺍﺭﺎﻛ
ﺩﻮﺑ ﺪﻧﺍ.
ﻪﺑ ﻥﺍﻮﻨﻋ ﻝﺎﺜﻣ ﻩﺯﺍﺪﻧﺍ ﻱﺮﻴﮔ ﻲﻳﺍﺭﺎﻛ ﻪﻛ ﺮﺑ ﻥﺍﻮﻨﻋ ﻲﻜﻳﺰﻴﻓ ﻱﺎﻫﺪﺣﺍﻭ ﺐﺴﺣ ﻲﻣ ﺩﻮﺷ
ﻢﺘﺴﻴﺳ ﺯﺍ ﻱﺭﺎﻴﺴﺑ ﺭﺩ ﺖـﺳﺍ ﻩﺪـﺷ ﺝﺍﺮﺨﺘﺳﺍ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻲﺘﻨﺳ ﻱﺎﻫ . ﺝﺍﺮﺨﺘـﺳﺍ
ﻱﺎﻫﺪـﺣﺍﻭ ﻪـﺑ ﺎﻬﻧﺁ ﻞﻳﺪﺒﺗ ﺮﺑ ﻡﺪﻘﻣ ﻱﺭﻭﺮﺿ ﺕﺎﻋﻼﻃﺍ ﺯﺍ ﻱﮊﺮﻧﺍ ﺩﺍﻮﻣ ﻲﻜﻳﺰﻴﻓ ﺕﺎﻧﺎﻳﺮﺟ
ﻲﻣ ﻲﻟﻮﭘ ﺪﺷﺎﺑ . ﺸﻴﺑ ﻪﻛ ﻦﻳﺍ ﺎﺘﺠﻴﺘﻧ ﻢﺴـﺘﻴﺳ ﺭﺩ ﻩﺪﺷ ﺝﺍﺮﺨﺘﺳﺍ ﻲﻜﻳﺰﻴﻓ ﺕﺎﻋﻼﻃﺍ ﺮﺘ ﻱﺎـﻫ
ﻂﻴـﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺭﺩ ﺭﺎﻴﺴﺑ ﻩﺩﺎﻔﺘﺳﺍ ﺩﺭﻮﻣ ﻲﺘﻨﺳ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴـﻳﺯ
ﻲﻣ ﺪﻨﺷﺎﺑ .
١٥٣ ............... .......ﻡﻮﻠﻋ ﺔﻣﺎﻨﺸﻫﻭﮋﭘ ﻲﻋﺎﻤﺘﺟﺍ ﻲﻧﺎﺴﻧﺍ / ﻡّﻮﺳ ﻝﺎﺳ / ﻢﺘﺸﻫ ﻩﺭﺎﻤﺷ / ﻝﺎﺳ٨٢
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺍﺮﺑ ﻲﻠﻛ ﺏﻮﭼﺭﺎﭼ ﺖﺴﻳﺯ
ﻡﻮﻬﻔﻣ ﻲﻠﺒﻗ ﻱﺎﻫ ﺏﻮﭼﺭﺎﭼ ﺭﺩ
EMA ﺖـﺳﺍ ﻪـﺘﻓﺎﻳ ﺵﺮﺘﺴـﮔ ﺩﻭﺪﺤﻣ ﺭﺎﻴﺴﺑ ﺭﻮﻃ ﻪﺑ .
ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ ﺭﺩ ﺎﻫ
EMA ﻪﺑ ﻥﺍﻮﻨﻋ ﻲﺋﺰﺟ ﺯﺍ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻪﺒﻨﺟ ﺎﺑ ﺎﻬﻨﺗ ﻪﻛ ﺖﺳﺍ ﻲﺘﻨﺳ ﻱﺎﻫ
ﺖﺴﻳﺯ ﻲﻟﻮﭘ ﺖﻛﺮﺷ ﻲﻄﻴﺤﻣ ﻢﻴﻤﺼﺗ ﻱﺍﺮﺑ ﻪﻛ ﺎﻫ ﻛﺮـﺷ ﺭﺩ ﻥﻮﮔﺎـﻧﻮﮔ ﻲـﻠﺧﺍﺩ ﻥﺎﮔﺪـﻧﺮﻴﮔ
ﺭﺩ ﺩﻭﺪﺤﻣ ﺪﻳﺩ ﻦﻳﺍ ﺖﺤﺗ ﺩﺭﺍﺩ ﺭﺎﻛ ﺮﺳ ﺩﺭﺍﺩ ﺖﻴﻤﻫﺍ
EMAﻪﺒﻨﺟ ﺮﻈﻧ ﺭﺩ ﻲﻜﻳﺰﻴﻓ ﻱﺎﻫ
ﻲﻤﻧ ﻪﺘﻓﺮﮔ ﺩﻮﺷ . ﻪﺒﻨﺟ ﺽﻮﻋ ﺭﺩ ﻮﻛﺍ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﻥﺍﻮـﻨﻋ ﻪـﺑ ﻲـﻜﻳﺰﻴﻓ ﻱﺎـﻫ ﻥﻭﺭﺩ ﻱﮊﻮـﻟ
ﻲﻧﺎﻣﺯﺎﺳ
ﺭﺩ ﺮﻈﻧ ﻪﺘﻓﺮﮔ ﻲﻣ ﺩﻮﺷ. ﺖﻳﺭﻮﺑ ﺍﺭﺎﻜﻤﻫ
)١٨(
ﺏﻮﭼﺭﺎﭼ ﻪﺘﻓﺎﻳ ﻞﻣﺎﻜﺗ ﺹﺎﺧ ﺍﺭ ﻱﺍ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺪﻧﺍ ﻩﺩﺍﺩ ﻪﺋﺍﺭﺍ ﺖﺴﻳﺯ .
ﺭﺎﻛ ﺰﻛﺮﻤﺗﺖﻳﺭﻮﺑ ﻪﻛ ﻩﺩﻮﺑ ﻦﻳﺍ ﺮﺑ
EMA ﻥﺍﻮﻨﻋ ﻪﺑ ﺍﺭ ﻚﻳ ﻞﻣﺎﺷ ﻢﻫ ﻪﻛ ﻲﻠﻛ ﺡﻼﻄﺻﺍ
EMA ﻢﻫ ﻲﻟﻮﭘ EMA ﺩﺮﻴﮕﺑ ﺮﻈﻧ ﺭﺩ ،ﺩﻮﺷ ﻲﻜﻳﺰﻴﻓ . ﺎـﻘﻴﻘﺤﺗ ﺭﺩ ﻩﺪـﺷ ﻥﺍﻮـﻨﻋ ﻲـﻠﺒﻗ
ﺯﺍﺪﻧﺍ ﻢﺸﭼ ﻪﻛ ﻩﺩﻮﺑ
EMA ﻪﻧﻮﮔ ﻪﺑ ﺪﻳﺎﺑ ﺖﻳﺮﻳﺪـﻣ ﻱﻭﺭ ﺮـﺑ ﻱﺮﺘﺸـﻴﺑ ﺪـﻴﻛﺄﺗ ﻪﻛ ﺪﺷﺎﺑ ﻱﺍ
ﻩﺯﺍﺪﻧﺍ ﺮﻜﻠﻤﻋ ﻲﻟﻮﭘﺮﻴﻏ ﺐﻧﺍﻮﺟ ﻱﺮﻴﮔ ﻦﺘﻓﺮـﮔ ﺮـﻈﻧ ﺭﺩ ﻪﺑ ﻖﻳﻮﺸﺗ ﺭﻮﻈﻨﻣ ﻱﺍﺮﺑ ﺖﻛﺮﺷ
ﺩﺩﺮﮔ ﻢﻫﺍﺮﻓ ﺕﺪﻣﺪﻨﻠﺑ ﺩﺎﻌﺑﺍ.
ﺭﺩ
ﻝﺎﺣ ﺮﺿﺎﺣ ﻡﻮﻬﻔﻣ ﻩﺩﺮﺘﺴﮔ ﺯﺍEMA ﻂﻴﺤﻣ ﻲﻜﻳﺰﻴﻓ ﻲﻟﻮﭘ ﺔﺒﻨﺟ ﻭﺩ ﺮﻫ ﺖﺴﻳﺯ ﺍﺭ
ﺭﺩ
ﻢﻴﻤﺼﺗ ﻱﺮﻴﮔ ﻲﻣ ﺮﻈﻧ ﺭﺩ ﻲﻠﺧﺍﺩ ﻱﺎﻫ ﺩﺮﻴﮔ . ﺏﻮﭼﺭﺎﭼ ﻚﻳ ﺯﻮﻨﻫ ﻪﭼ ﺮﮔﺍ ﻱﮊﻮﻟﻮﻨﻴﻣﺮﺗ
ﻲﻠﻣﺎﻛ
ﻱﺍﺮﺑ ﻚﻳ ﻙﺭﺩ ﻞﻣﺎﻛ ﺯﺍ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻂﻴﺤﻣ ﺖﺴﻳﺯ ﻪﺑ ﺭﻮ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻲﻠﻛ
ﻂﻴﺤﻣ ﺖﺳﺍ ﻩﺪﺸﻧ ﻢﻫﺍﺮﻓ ﺹﺎﺧ ﺭﻮﻃ ﻪﺑ ﺖﺴﻳﺯ .
MEMA
)١٩ (
ﺖﻴﻟﺎﻌﻓ ﺯﺍ ﻲﺒﻧﺍﻮﺟ ﺎﺑ ﻲﻣ ﻥﺍﻮﻨﻋ ﻲﻟﻮﭘ ﻱﺎﻫﺪﺣﺍﻭ ﺭﺩ ﻪﻛ ﺖﻛﺮﺷ ﻱﺎﻫ ﺩﻮـﺷ
ﻲﻣ ﻢﻫﺍﺮﻓ ﻲﻠﺧﺍﺩ ﻥﺍﺮﻳﺪﻣ ﺓﺩﺎﻔﺘﺳﺍ ﻱﺍﺮﺑ ﺍﺭ ﻲﺗﺎﻋﻼﻃﺍ ﺩﺭﺍﺩ ﺭﺎﻛ ﺮﺳ ﺪﻨﻛ . ﻚـﻳ ﻊﻗﺍﻭ ﺭﺩ
ﻢﺘﺴﻴﺳ
ﻱﺭﺍﺪﺑﺎﺴﺣ ﺎﺑ ﺰﻛﺮﻤﺗ ﺮﺑ ﻱﻭﺭ ﺕﺍﺮﺛﺍ ﺖﺴﻳﺯ ﻱﺩﺎﺼﺘﻗﺍ ﺯﺍ ﻲﺷﺎﻧ ﻲﻄﻴﺤﻣ ﺖﻴﻟﺎﻌﻓ ﻱﺎﻫ
ﻲﻣ ﺖﻛﺮﺷ ﻪﻣﺎﻧﺮﺑ ﺎﺑ ﺪﺷﺎﺑ ﻱﺰﻳﺭ ﻱﺎـﻨﺒﻣ ﺩﺭﺍﺩ ﺭﺎـﻛ ﺮﺳ ﻲﺗﺎﻴﻠﻤﻋ ﻚﻳﮋﺗﺍﺮﺘﺳﺍ ﻱﺎﻫ
ﺭﺩ ﻲﺗﺎﻤﻴﻤﺼﺗ ﻱﺍﺮﺑ ﻲﻠﺻﺍ ﻞـﻤﻋ ﻲﮕﻧﻮﮕﭼ ﺮﻈﻧ ﺩﺭﻮﻣ ﻑﺍﺪﻫﺍ ﻪﺑ ﻲﺑﺎﻴﺘﺳﺩ ﻲﮕﻧﻮﮕﭼ ﺓﺭﺎﺑ
ﻚﻳ ﻥﺍﻮﻨﻋ ﻪﺑ ﺏﺍﻮﺟ ﻝﺮﺘﻨﻛ ﺭﺍﺰﺑﺍ ﻲﻣ ﻢﻫﺍﺮﻓ ﺍﺭ ﻲﻳﻮﮔ ﺪﻨﻛ.
ﻪﻄﻘﻧ ﻞﺑﺎﻘﻣ ﻥﺁ PEMA
)٢٠(
ﺖﺳﺍ ﻪﻛ ﻥﺁ ﻢﻫ ﻪﺑ ﻥﺍﻮﻨﻋ ﻱﺭﺍﺰﺑﺍ ﻲﺗﺎﻋﻼﻃﺍ ﻱﺍﺮﺑ ﻢﻴﻤﺼﺗ ﻱﺎﻫ
ﻲﻣ ﻥﺍﺮﻳﺪﻣ ﻲﻠﺧﺍﺩ ﻂﻴﺤﻣ ﻱﻭﺭ ﺮﺑ ﺖﻛﺮﺷ ﺕﺍﺮﺛﺍ ﻱﻭﺭ ﺮﺑ ﺪﺷﺎﺑ ﺰـﻛﺮﻤﺗ ﻲـﻌﻴﺒﻃ ﺖﺴـﻳﺯ
ﻲـﻣ ﻥﺍﻮﻨﻋ ﻡﺮﮔﻮﻠﻴﻛ ﺪﻨﻧﺎﻣ ﻲﻜﻳﺰﻴﻓ ﻱﺎﻫﺪﺣﺍﻭ ﺐﺴﺣ ﺮﺑ ﺩﺭﺍﺩ ﺩﻮـﺷ . ﻲـﺻﺎﺧ ﻱﺎـﻫﺭﺍﺰﺑﺍ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ............................................................................١٥٤
ﻊﻤﺟ ﺖﻬﺟ ﺖﺴـﻳﺯ ﺕﺍﺮﺛﺍ ﺕﺎﻋﻼﻃﺍ ﻱﺭﻭﺁ ﺓﺩﺎﻔﺘـﺳﺍ ﻱﺍﺮـﺑ ﻲـﻜﻳﺰﻴﻓ ﻱﺎﻫﺪـﺣﺍﻭ ﺎـﺑ ﻲـﻄﻴﺤﻣ
ﺖﺳﺍ ﻩﺪﺷ ﻲﺣﺍﺮﻃ ﻲﻠﺧﺍﺩ ﻥﺍﺮﻳﺪﻣ.
ﺭﺩ
ﺏﻮﭼﺭﺎﭼ ﻱﺩﺎﻬﻨﺸﻴﭘ ﺯﺍ ﻑﺮﻃ ﺖﻳﺭﻮﺑ ﻩﻭﻼﻋ ﺮﺑ MEMA PEMA ﻪﻛ ﺮﻫﻮﺟ ﻲﻠﺻﺍ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻩﺪﺷ ﻩﺩﺍﺩ ﺺﻴﺨﺸﺗ ﺖﺴﻳ ﻪـﺒﻨﺟ ،ﺪـﻧﺍ ﻲﻓﺎـﺿﺍ ﻱﺎـﻫ ﺰـﻴﻧ ﻱﺮـﺗ
ﻪﻛ ﺩﺭﺍﺩ ﺩﻮﺟﻭﻲﻣ ﺕﺭﻭﺮﺿ ﺕﺭﻮﺻ ﺭﺩ ﺩﻮﺷ ﻪﻓﺎﺿﺍ ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ ﻪﺑ ﺪﻧﺍﻮﺗ.
ﻪﺒﻨﺟ ﻦﻳﺍ ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫﺭﺍﺰﺑﺍ ﺯﺍ ﺪﻌﺑ ﻪﺳ ﺭﺩ ﺎﻫ ﺪـﻴﻛﺄﺗ ﺩﺭﻮـﻣ ﺖﺴـﻳﺯ
ﺖﺳﺍ ﻪﺘﻓﺮﮔ ﺭﺍﺮﻗ:
-ﻲﻧﺎﻣﺯ ﺏﻮﭼﺭﺎﭼ
)٢١(
ﻢﺘﺴﻴﺳ ﺍﺰﺑﺍ ﻞﻴﻠﺤﺗ ﻪﻳﺰﺠﺗ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫ ﻥﺩﺍﺩ ﺎـﻨﻌﻣ ﻱﺍﺮﺑ ﺎﻬﻧﺁ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫﺭ
ﻪﺑ
ﺕﺎﻋﻼﻃﺍ ﺪﻴﻟﻮﺗ ﻩﺪﺷ ﻲﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫﺭﺍﺰﺑﺍ ﺔﻠﻴﺳﻭ ﻪﺑ ﻲﻧﺎﻣﺯ ﺰﻛﺮﻤﺗ ﻪﺑ ﻪﺟﻮﺗ ﺎﺑ ﺪﻧﺍﻮﺗ
ﻲﻣ ﻢﻴﺴﻘﺗ ﻪﺘﺳﺩ ﻭﺩ ﻪﺑ ﺩﻮﺷ : ﺕﺎﻋﻼﻃﺍ»ﺬﮔ ﺭﺍﺪ ﻪﺘﺷ«
)٢٢(
ﺎـﻳ » ﺭﺍﺪـﻣ ﻩﺪـﻨﻳﺁ«
)٢٣(
ﻲـﻟﻭﺍ ﻪـﻛ
ﺮﺑ
ﻩﺯﺍﺪﻧﺍ ﺶﻴﭘ ﺮﺑ ﻲﻣﻭﺩ ﻪﺘﺷﺬﮔ ﻱﺎﻫﺩﺍﺪﻳﻭﺭ ﺕﻼﻣﺎﻌﻣ ﻱﺮﻴﮔ ﺛﺍ ﻲﻨﻴﺑ ﻲـﺗﺁ ﻲﻟﺎﻤﺘﺣﺍ ﺕﺍﺮ
ﺩﺭﺍﺩ ﺰﻛﺮﻤﺗ ﺎﻫﺩﺍﺪﻳﻭﺭ ﺎﻳ ﺕﻼﻣﺎﻌﻣ .ﻂﻴﺤﻣ ﻲﺘﻌﻨﺻ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻝﺎﺜﻣ ﻥﺍﻮﻨﻋ ﻪﺑ ﺕﺎﻋﻼﻃﺍ ﺖﺴﻳﺯ
ﻩﺎﺗﻮﻛ ﺕﺪﻣﺭﺩ ﻱﺩﺎﻋ ﻥﺎﻳﺮﺟ ﺭﺩ ﺍﺭ ﺖﺴـﻳﺯ ﻲﻟﻮـﭘ ﺕﺍﺮﺛﺍ ﺓﺭﺎﺑ ﻪﺘـﺷﺬﮔ ﻲـﻄﻴﺤﻣ
ﺖـﻴﻟﺎﻌﻓ ،ﺎـﻫ
ﺕﺍﺪﻴﻟﻮﺗ ﺮﻳﺍﻭﺩ ، ﻞﻛ ﺪﺣﺍﻭ ﻱﺩﺎﺼﺘﻗﺍ ﻢﻫﺍﺮﻓ ﻲﻣ ﺪﻨﻛ ﺭﺩ ﻪﺟﺩﻮﺑ ﻪﻛ ﻲﻟﺎﺣ ﻲﺗﺎﻴﻠﻤﻋ ﻱﺪﻨﺑ ﻲﻟﻮﭘ
ﺖﺴﻳﺯ ﺎﺗﻮﻛ ﻩﺪﻨﻳﺁ ﻱﺍﺮﺑ ﺍﺭ ﺕﺎﻋﻼﻃﺍ ﻦﻳﺍ ﻲﻄﻴﺤﻣ ﺕﺪﻣﺖﻬﺟ ﻪﻣﺎﻧﺮﺑ ﻑﺍﺪﻫﺍ ﻝﺮﺘﻨﻛ ﻱﺰﻳﺭ
ﺶﻴﭘ ﻲﻣ ﻲﻨﻴﺑ ﺪﻨﻛ .
ﻥﺎﻣﺯ ﺕﺪﻣ ﻝﻮﻃ
)٢٤(
ﻞﻤﻌﻟﺍﺭﻮﺘﺳﺩ ﺖﺴﻳﺯ ﻱﺎﻫ ﻲﻣ ﻪﺘﻓﺮﮔ ﺮﻈﻧ ﺭﺩ ﺕﺪﻣﺪﻨﻠﺑ ﻥﺍﻮﻨﻋ ﻪﺑ ﹰﻻ ﻮ ﻤ ﻌ ﻣ ﻲﻄﻴﺤﻣ ،ﺩﻮﺷ
ﻲﺳﺭﺮﺑ ﻝﺎﺒﻧﺩ ﹰﺎ ﻤ ﺋ ﺍ ﺩ ﺖﻳﺮﻳﺪﻣ ﻪﻛ ﻲﻟﺎﺣ ﺭﺩ ﻲﻟﻮﭘ ﻱﺎﻫﺭﺍﺯﺎﺑ ﻦﻴﻜﺴﺗ ﻱﺍﺮﺑ ﺕﺪﻣ ﻩﺎﺗﻮﻛ ﻱﺎﻫ
ﻲﻣ ﻥﺍﺭﺍﺪﻣﺎﻬﺳ ﺎﻳﻭ ﺪﺷﺎﺑ.
ﺎﺑ ﻥﺍﺮﻳﺪﻣ ﻒﻠﺘﺨﻣ ﺡﻮﻄﺳ ﻱﺍﺮﺑ ﺕﺪﻣ ﻝﻮﻃ ﻩﺪﺷ ﻒﻳﺮﻌﺗ ﺏﻮﭼﺭﺎﭼ ﺭﺩ ﺮﺑ ﺪﻴﻛﺎﺗ ﻥﺍﺰ
ﻩﺭﻭﺩ ﻝﻮﻃ ﻪﻣﺎﻧﺮﺑ ﻱﺎﻫ ﻱﺰﻳﺭﻦﻴﻴﻌﻲﻣ ﺩﻮﺷ . ﻪـﺟﺩﻮﺑ ﻝﺎﺜﻣ ﻥﺍﻮﻨﻋ ﻪﺑ ﻱﺪـﻨﺑ ﻲﺗﺎـﻴﻠﻤﻋ ﻱﺎـﻫ
ﻩﺎﺗﻮﻛ ﺖﻴﻟﺎﻌﻓ ﺮﺑ ﺕﺪﻣ ﻪﻣﺎﻧﺮﺑ ﻞﺑﺎﻘﻣ ﺭﺩ ﻲﻟﻮﭘ ﻱﺎﻫ ﺕﺎﻤﻴﻤﺼـﺗ ﺎـﻳ ﺕﺪـﻣﺪﻨﻠﺑ ﻲﻟﺎـﻣ ﻱﺰـﻳﺭ
١٥٥ ............... .......ﻡﻮﻠﻋ ﺔﻣﺎﻨﺸﻫﻭﮋﭘ ﻲﻋﺎﻤﺘﺟﺍ ﻲﻧﺎﺴﻧﺍ / ﻡّﻮﺳ ﻝﺎﺳ / ﻢﺘﺸﻫ ﻩﺭﺎﻤﺷ / ﻝﺎﺳ٨٢
ﻩﺎﺗﻮﻛ ﺕﺪﻣ ﻪﺟﺩﻮﺑ ﺭﺩ ﻲﻜﻴﺘﻛﺎﺗ ﻲﺗﺎﻴﻠﻤ ﻂﻴﺤﻣ ﻲﻜﻳﺰﻴﻓ ﻱﺪﻨﺑ ﻪـﻣﺎﻧﺮﺑ ﺮﺑﺍﺮﺑ ﺭﺩ ﺖﺴﻳﺯ ﻱﺎـﻫ
ﺪﻨﻠﺑ ﺖﺴﻳﺯ ﻲﻜﻳﺰﻴﻓ ﻚﻳﮋﺗﺍﺮﺘﺳﺍ ﺕﺪﻣ ﻲﻄﻴﺤﻣ .
ﻊﻤﺟ ﺕﺎﻋﻼﻃﺍ ﻱﺭﻭﺁﻱﺩﺎﻋ ﻥﺎﻳﺮﺟﺭﺩ
)٢٥(
ﺏﺍﻮﺟ ﻲﻠﺧﺍﺩ ﻥﺍﺮﻳﺪﻣ ﻩﺎﮔﺪﻳﺩ ﺭﺩ ﻲﻳﻮﮔ ﺓﻮﻴـﺷ ﻭﺩ ﺮـﻫ ﻲـﻠﺧﺍﺩ ﻱﺎﻫ» ﺭﺍﺪـﻣ ﻪﺘـﺷﺬﮔ«
» ﺭﺍﺪﻣ ﻩﺪﻨﻳﺁ «ﻲﻣ ﻊﻤﺟ ﻪﺑ ﺪﻧﺍﻮﺗ ﺕﺎﻋﻼﻃﺍ ﻱﺭﻭﺁ ﻱﺩﺎﻋ ﻥﺎﻳﺮﺟﺭ ﻊﻤﺟ ﺕﺎـﻋﻼﻃﺍ ﻱﺭﻭﺁ
ﺩﻮﺷ ﻢﻴﺴﻘﺗ ﺹﺎﺧ ﺩﺭﺍﻮﻣ ﺖﻬﺟ .ﻢﺘﺴﻴﺳ ﻪـﻛ ﻲﻣﻮـﻤﻋ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫ ﻱﺩﺎـﻋ ﺎـﻳﺮﺟﺭﺩ
ﻲﻣ ﻢﻫﺍﺮﻓ ﻥﺍﺮﻳﺪﻣ ﻱﺍﺮﺑ ﺍﺭ ﺕﺎﻋﻼﻃﺍ ﺍﺭ ﻲﺗﺎـﻋﻼﻃﺍ ﻪـﻛ ﺹﺎﺧ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻱﺎﻫﺭﺍﺰﺑﺍ ﺪﻨﻨﻛ
ﻢﻴﻤﺼﺗ ﻱﺍﺮﺑ ﺯﺎﻴﻧ ﺐﺴﺣ ﺮﺑ ﺹﺎﺧ ﻥﺎﮔﺪﻧﺮﻴﮔ
)٢٦(
ﻲﻣ ﻢﻫﺍﺮﻓ ﺪﻨﻛ.
ﺭﺍﺰﺑﺍ ﻝﺎﺜﻣ ﻥﺍﻮﻨﻋ ﻪﺑ
PEMA ، ﻪﻳﺎﻣﺮﺳ ﺕﺍﺮﺛﺍ ﻱﺭﺍﺪﺑﺎﺴ ﺖﺴﻳﺯ ﻱﺍ ﺕﺎـﻋﻼﻃﺍ ﻲﻄﻴﺤﻣ
ﺭﺩ ﺍﺭ ﻲﻤﻈﻨﻣ ﻪﻳﺎﻣﺮﺳ ﻱﻭﺭ ﺮﺑ ﺖﻛﺮﺷ ﺕﺍﺮﺛﺍ ﺓﺭﺎﺑ ﻲﻣ ﻢﻫﺍﺮﻓ ﻲﻌﻴﺒﻃ ﻱﺎﻫ ﺪﻨﻛ . ﻪﻛ ﻲﻟﺎﺣ ﺭﺩ
ﺕﺎﻋﻼﻃﺍ
PEMA ﻻﺎﻛ ﻱﺩﻮﺟﻮﻣ ﺮﻤﻋ ﺔﺧﺮﭼ ﺓﺭﺎﺑﺭﺩ ، ﻲﺑﺎﻳﺯﺭﺍ ﻱﺍﺮﺑ ﺹﺎﺧ ﺩﺭﺍﻮﻣ ﺭﺩ ﺎﻬﻨﺗ
ﻲﻣ ﺯﺎﻴﻧ ﺩﺭﻮﻣ ﺪﻳﺪﺟ ﺕﻻﻮﺼﺤﻣﺮﻤﻋ ﺔﺧﺮﭼ ﺪﺷﺎﺑ .
،ﻪﺒﻨﺟ ﻪﺳ ﻦﻳﺍ ﺐﻴﻛﺮﺗ ﺎﺑ ﻱﺍﺮﺑ ﻲﻌﻣﺎﺟ ﻲﻣﻮﻬﻔﻣ ﺏﻮﭼﺭﺎﭼ ًﹰﺎ ﺘ ﻳ ﺎ ﻬ ﻧ
EMA ﺩﺎﻬﻨﺸﻴﭘ ﺪـﺷ
ﻂﻴـﺤﻣ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﺯﺍ ﻥﻮﮔﺎـﻧﻮﮔ ﻱﺎﻫﺭﺍﺰﺑﺍ ﻥﺁ ﺭﺩ ﻪﻛ ﻱﺎـﻫﺯﺎﻴﻧ ﻪـﻛ ﺩﺭﺍﺩ ﺩﻮـﺟﻭ ﺖﺴـﻳﺯ
ﻲﻣ ﺦﺳﺎﭘ ﺍﺭ ﻥﻮﮔﺎﻧﻮﮔ ﺪﻫﺩ.
ﻞﻜﺷﺓﺭﺎﻤﺷ ٤. ﻲﻣﻮﻬﻔﻣ ﺏﻮﭼﺭﺎﭼﺩﺎﻬﻨﺸﻴﭘﺪﺷ ﻱﺍﺮﺑﻱﺭﺍﺪﺑﺎﺴﺣ ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﺖﺴﻳﺯ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ(EMA)
ﻱﺭﺍﺪﺑﺎﺴﺣ ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﺖﺴﻳﺯ ﻲﻟﻮﭘ (MEMA)
ﺪﺑﺎﺴﺣﻱﺭﺍ ﺖﻳﺮﻳﺪﻣ ﻂﻴﺤﻣ ﺖﺴﻳﺯ ﻲﻜﻳﺰﻴﻓ (MEMA)
ﻩﺎﺗﻮﻛ ﺕﺪ ﺕﺪﻣﺪﻨﻠﺑ
ﻩﺎﺗﻮﻛ ﺕﺪ ﺕﺪﻣﺪﻨﻠﺑ
ﺭﺍﺪﻣ ﻪﺘﺷﺬﮔ
ﻊﻤﺟ ﺕﺎﻋﻼﻃﺍ ﻱﺭﻭﺁ
ﻱﺩﺎﻋ ﻥﺎﻳﺮﺟ ﺭﺩ ﻩﺪﺷ
ﻲﺘﻌﻨﺻ ﻱﺭﺍﺪﺑﺎﺴﺣ
ﻂﻴﺤﻣ ﺖﺴﻳﺯ
)ﻪﺑ ﻝﺎﺜﻣ ﻥﺍﻮﻨﻋ
ﻪﻨﻳﺰﻫ ﺎﻳ ﺮﻴﻐﺘﻣ ﻲﺑﺎﻳ
ﻪﻨﻳﺰﻫ ﻲﺑﺬﺟ ﻲﺑﺎﻳ
ﻱﺎﻨﺒﻣ ﺮﺑ (
ﻪﻳﺎﻣﺮﺳ ﺝﺭﺎﺨﻣ ﻱﺍ
ﺯﺍ ﺞﺘﻨﻣ ﺪﻣﺁﺭﺩ
ﺖﺴﻳﺯ ﺩﺭﺍﻮﻣ
ﻲﻄﻴﺤﻣ
ﺩﺍﻮﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ
ﻱﮊﺮﻧﺍ)ﻩﺎﺗﻮﻛ ﺕﺍﺮﺛﺍ
ﻂﻴﺤﻣ ﻱﻭﺭ ﺮﺑ ﺕﺪﻣ
ﺖﺴﻳﺯ ،ﻝﻮﺼﺤﻣ
ﺍﻭﺩ ﺡﻮﻄﺳ ﺮﻳ
ﺖﻛﺮﺷ ﻒﻠﺘﺨﻣ(
ﻱﺩﻮﺟﻮﻣ ﺮﻤﻋ ﻪﺧﺮﭼ
ﻖﺒﺳﺎﻣ ﻲﺑﺎﻳﺯﺭﺍ ﻻﺎﻛ
ﻪﻳﺎﻣﺮﺳ ﻱﺭﺍﺬﮔ
ﻂﻴﺤﻣ ﻲﻜﻳﺰﻴﻓ ﺖﺴﻳﺯ
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ............................................................................١٥٦
ﻱﺍﺮﺑ ﺕﺎﻋﻼﻃﺍ
ﺹﺎﺧ ﺩﺭﺍﻮﻣ
ﺭﺩ ﻖﺒﺳﺎﻣ ﻲﺑﺎﻳﺯﺭﺍ
ﺕﺎﻤﻴﻤﺼﺗ ﺎﺑ ﻁﺎﺒﺗﺭﺍ
ﻪﻨﻳﺰﻫ ﻁﻮﺑﺮﻣ ﻲﺑﺎﻳ
ﻂﻴﺤﻣ ﻪﺑ ﺖﺴﻳﺯ
ﻪﻨﻳﺰﻫ ﺮﺑ ﻲﺑﺎﻳ
ﻑﺪﻫ ﻱﺎﻨﺒﻣ
ﻂﻴﺤﻣ ﺖﺴﻳﺯ
ﻖﺒﺳﺎﻣ ﻲﺑﺎﻳﺯﺭﺍ
ﻩﺎﺗﻮﻛ ﺕﺍﺮﺛﺍ ﺕﺪﻣ
ﻊﻤﺟ ﺕﺎﻋﻼﻃﺍ ﻱﺭﻭﺁ ﺭﺩ ﻩﺪﺷﻥﺎﻳﺮﺟﻱﺩﺎﻋ
ﻪﺟﺩﻮﺑ ﻲﺗﺎﻴﻠﻤﻋ ﻱﺪﻨﺑ
ﻂﻴﺤﻣ ﺖﺴﻳﺯﻲﻟﻮﭘ
ﻪﻣﺎﻧﺮﺑ ﻱﺰﻳﺭ ﻱﺎﻫ
ﻨﻠﺑ ﻲﻟﺎﻣ ﺕﺪﻣﺪ
ﻂﻴﺤﻣ ﺖﺴﻳﺯ
ﻪﺟﺩﻮﺑ ﻲﻜﻳﺰﻴﻓ ﻱﺪﻨﺑ
ﺖﺴﻳﺯ ﻂﻴﺤﻣ) ﹰﻼ ﺜ ﻣ
ﻪﺟﺩﻮﺑ ﺮﺑ ﻱﺪﻨﺑ ﻱﺎﻨﺒﻣ
ﺩﺍﻮﻣ ﺕﺎﻧﺎﻳﺮﺟ ﺖﻴﻟﺎﻌﻓ
ﻱﮊﺮﻧﺍ (
ﻪﻣﺎﻧﺮﺑ ﺕﺪﻣﺪﻨﻠﺑ ﻱﺰﻳﺭ
ﻂﻴﺤﻣ ﻲﻜﻳﺰﻴﻓ ﺖﺴﻳﺯ
ﺭﺍﺪﻣ ﻩﺪﻨﻳﺁ
ﻱﺍﺮﺑ ﺕﺎﻋﻼﻃﺍ
ﺹﺎﺧ ﺩﺭﺍﻮﻣ
ﻪﻨﻳﺰﻫ ﻲﺑﺎﻳ ﻁﻮﺑﺮﻣ
ﻪﺑ ﻂﻴﺤﻣ ﺖﺴﻳﺯ
)،ﺹﺎﺧ ﺕﺎﺷﺭﺎﻔﺳ
ﻝﻮﺼﺤﻣ ﺐﻴﻛﺮﺗ
ﺖﻴﻓﺮﻇ ﺎﺑ(
ﻲﺑﺎﻳﺯﺭﺍ ﻩﮊﻭﺮﭘ ﻱﺎﻫ
ﻪﻳﺎﻣﺮﺳ ﻱﺭﺍﺬﮔ ﻂﻴﺤ
ﺖﺴﻳﺯﻲﻟﻮﭘ
ﻪﺟﺩﻮﺑ ﻪﺧﺮﭼ ﻱﺪﻨﺑ
ﺖﻤﻴﻗ ﺮﻤﻋ
ﻪﺑ ﻁﻮﺑﺮﻣ ﺕﺍﺮﺛﺍ
ﻂﻴﺤﻣ ﺖﺴﻳﺯ) ﹰﻼ ﺜ ﻣ
ﺖﻗﻮﻣ ﻒﻗﻮﺗ
ﺖﻴﻟﺎﻌﻓ ﺖﻛﺮﺷ ﻱﺎﻫ(
ﻲﺑﺎﻳﺯﺭﺍ
ﻪﻳﺎﻣﺮﺳ ﻱﺭﺍﺬﮔ
ﻂﻴﺤﻣ ﻲﻜﻳﺰﻴﻓ ﺖﺴﻳﺯ
ﻪﺟﺩﻮﺑ ﻪﺧﺮﭼ ﻱﺪﻨﺑ
ﺖﻤﻴﻗ ﺮﻤﻋ
ﻖﻴﻤﻋ ﺪﻳﺩ ﺎﺑ ﻩﺪﺷ ﻪﺋﺍﺭﺍ ﺏﻮﭼﺭﺎﭼ ﻲﺳﺭﺮﺑ ﻲﻣ ﻥﺎﺸﻧ ﺮﺗ ﻩﺩﺭ ﻥﺍﺮﻳﺪﻣ ﺪﻫﺩ ﻒـﻠﺘﺨﻣ ﻱﺎﻫ
ﻴﻤﺼﺗ ﻱﺍﺮﺑ ﺏﻮﭼﺭﺎﭼ ﻦﻳﺍ ﺭﺩ ﻥﻮﮔﺎﻧﻮﮔ ﻱﺎﻫﺭﺍﺰﺑﺍ ﻪﺑ ﻥﺍﻮـﻨﻋ ﻪـﺑ ؛ﺪﻨﺘﺴـﻫ ﺪﻨﻣﺯﺎﻴﻧ ﻱﺮﻴﮔ
ﺖـﻬﺟ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﺕﺪـﻣﺪﻨﻠﺑ ﻚﻳﮋﺗﺍﺮﺘـﺳﺍ ﺕﺎـﻋﻼﻃﺍ ﻪـﺑ ﻞـﻳﺎﻤﺗ ،ﻻﺎﺑ ﻩﺩﺭ ﻥﺍﺮﻳﺪﻣ ﻝﺎﺜﻣ
ﻪﻣﺎﻧﺮﺑ ﺖﻴﻟﺎﻌﻓ ﻝﺮﺘﻨﻛ ﻱﺰﻳﺭ ﺪﻧﺭﺍﺩ ﺖﻛﺮﺷ ﺢﻄﺳ ﺭﺩ ﺎﻫ . ﻱﺎﻫﺭﺍﺰﺑﺍ ﻱﻭﺭ ﺮﺑ ﺎﻬﻧﺁ ﺪﻴﻛﺄﺗ ﺍﺬﻟ
MEMA ﻪﻳﺎﻣﺮﺳ ﻪﺑ ﻁﻮﺑﺮﻣ ﻚﻳﮋﺗﺍﺮﺘﺳﺍ ﺕﺎﻤﻴﻤﺼﺗ ﻱﻭﺭ ﺮﺑ ﻪﻛ ﺖﺳﺍ ﻱﺭﺍﺬـﮔ ﻲﻟﻮـﭘ ﻱﺎـﻫ
ﻪﺑ
ﻮﻃ ﻲﻣ ﻪﻴﻬﺗ ﻥﺎﻣﺯﺎﺳ ﻱﺍﺮﺑ ﻢﻈﻨﻣ ﻪﺑ ﻝﺎﺣ ﻦﻴﻋ ﺭﺩ ﺩﻮﺷ ﺩﺮﻜﻠﻤﻋ ﻲﺑﺎﻳﺯﺭﺍ ﻩﮊﻭﺮﭘ ﻱﺎﻫ
ﺖﺴﻳﺯ ﺕﺍﺮﺛﺍ ﺎﺑ ﺹﺎﺧ ﻲﻣ ﻲﻟﻮﭘ ﺮﻳﺩﺎﻘﻣ ﺮﻴﮔﺭﺩ ﻪﻛ ﻲﻄﻴﺤﻣ ﻪﻗﻼﻋ ﺰﻴﻧ ﺪﺷﺎﺑ ﺪﻧﺪﻨﻣ . ﻦﻴـﻨﭽﻤﻫ
ﻪﻣﺎﻧﺮﺑ ﻱﺎﻫﺭﺍﺰﺑﺍ ﻪﺑ ﻻﺎﺑ ﺡﻮﻄﺳ ﻥﺍﺮﻳﺪﻣ ﻦﻴﺗﻭﺭ ﺕﺪﻣﺪﻨﻠﺑ ﻱﺰﻳﺭ
MEMA ﺹﺎـﺧ ﻪـﺟﻮﺗ
ﺪﻧﺭﺍﺩ . ﺖﺴﻳﺯ ﺕﺎﻘﻴﻘﺤﺗ ﻝﺎﺜﻣ ﻥﺍﻮﻨﻋ ﻪﺑ ﺡﺮﻃ ﻲﻄﻴﺤ ﻱﺎـﻫﺭﺍﺰﺑﺍ ﺎﻳ ﺖﻛﺮﺷ ﺔﻌﺳﻮﺗ ﻱﺎﻫ
ﻲﺑﺎﻳﺯﺭﺍ
ﻪﻳﺎﻣﺮﺳ ﻱﺭﺍﺬﮔ ﻱﺎﻫ ﺖﺴﻳﺯ ﻲﻄﻴﺤﻣ ﻲﻟﻮﭘ ﺹﺎﺧ ﹰﻼ ﺜ ﻣ ﻢﻴﻤﺼﺗ ﻪﺑ ﻒﻗﻮﺗ ﺪﻴﻟﻮﺗ Halon
ﻲﻣ ﺮﻈﻧ ﺭﺩ ﺍﺭ ﻥﻭﺯﻭﺍ ﻪﻳﻻ ﺐﻳﺮﺨﺗ ﻞﻴﻟﺩ ﻪﺑ ﺪﻧﺮﻴﮔ.
ﺪـﻧﺭﺍﺩ ﻱﺮﺘﺸـﻴﺑ ﺔـﻗﻼﻋ ﻲـﻜﻳﺰﻴﻓ ﺕﺎﻋﻼﻃﺍ ﻪﺑ ﺪﻴﻟﻮﺗ ﻥﺍﺮﻳﺪﻣ ﻞﺑﺎﻘﻣ ﺭﺩ . ﺪـﻴﻟﻮﺗ ﻥﺍﺮﻳﺪـﻣ
ﻱﺎﻫﺭﺍﺰﺑﺍ ﻪﺑ ﺮﺘﺸﻴﺑ
PEMA :ﻩﺎﺗﻮﻛ ﻱﺎﻫﺭﺍﺰﺑﺍ ﺎﺻﻮﺼﺧ ﺪﻧﺭﺍﺩ ﻞﻳﺎﻤﺗ ﺕﺪﻣ.
١٥٧ ............... .......ﻡﻮﻠﻋ ﺔﻣﺎﻨﺸﻫﻭﮋﭘ ﻲﻋﺎﻤﺘﺟﺍ ﻲﻧﺎﺴﻧﺍ / ﻡّﻮﺳ ﻝﺎﺳ / ﻢﺘﺸﻫ ﻩﺭﺎﻤﺷ / ﻝﺎﺳ٨٢
ﻪﺠﻴﺘﻧ ﻱﺮﻴﮔ
ﭻﻴﻫ ﺮﺿﺎﺣ ﻝﺎﺣ ﺭﺩ ﺎـﺑ ﻁﺎـﺒﺗﺭﺍ ﺭﺩ ﻲـﻘﻴﻗﺩ ﻲﻤﻠﻋ ﻒﻳﺮﻌﺗ ﻪﻧﻮﮔ
EMA ﺩﺭﺍﺪـﻧ ﺩﻮـﺟﻭ .
ﺮﺑ
ﺱﺎﺳﺍ ﺔﻨﻴﺸﻴﭘ ﺩﻮﺟﻮﻣ ﻪﻛ ﻊﻗﺍﻭ ﺏﻮﭼﺭﺎﭼ ﻚﻳ ﺩﻮﺟﻭ ﺪﺷ ﺚﺤﺑ ﻻﺎﺑ ﺭﺩ ﻪﻛ ﻊﻣﺎﺟ ﻪﻧﺎﻨﻴﺑ
ﺩﺭﻮﻣ ،ﺪﺷﺎﺑ ﻪﻤﻫ ﻖﻓﺍﻮﺗ ﺩﺭﻮﻣ ﺖﺳﺍ ﺮﻈﻧ . ﻠﺘﺴـﻣ ﻲﺑﻮﭼﺭﺎـﭼ ﻦﻴـﻨﭼ ﻒـﻳﺮﻌﺗ ﻲﻳﺎـﺳﺎﻨﺷ ﻡﺰ
ﻲﻣ ﺮﻳﺯ ﺩﺭﺍﻮﻣ ﺪﺷﺎﺑ:
- ﻢﺴﺘﻴﺳ ،ﺮﮕﻳﺪـﻜﻳ ﺎـﺑ ﺐـﻴﻛﺮﺗ ﺭﺩ ﻪـﻧﺎﮔﺍﺪﺟ ﺭﻮـﻃ ﻪﺑ ﻡﺍﺪﻛﺮﻫ ﻲﻟﻮﭘ ﻲﻜﻳﺰﻴﻓ ﻱﺎﻫ
ﻩﺩﺭ ﻩﺩﺎﻔﺘﺳﺍ ﺩﺭﻮﻣ ﻥﺍﺮﻳﺪـﻣ ﻒـﻠﺘﺨﻣ ﻱﺎﻫ، ﺶﻫﺎـﻛ ﻱﺎـﻫﺭﺎﻜﻫﺍﺭ ﻱﻮﺠﺘﺴـﺟ ﺖـﻬﺟ
ﺖﺴﻳﺯ ﺕﺍﺮﺛﺍ ﺖﻴﻟﺎﻌ ﺯﺍ ﻲﺷﺎﻧ ﻲﻄﻴﺤﻣ ﺩﺮﻴﮔ ﺭﺍﺮﻗ ﻪﻃﻮﺑﺮﻣ ﻥﺎﻣﺯﺎﺳ ﻱﺎﻫ.
- ﺋﺍﺭﺍ
ﻱﺮﻳﻮﺼﺗ ﻦﺷﻭﺭ ﺯﺍ ﻱﺎﻫﺭﺍﺰﺑﺍ ﺩﻮﺟﻮﻣ ﻱﺍﺮﺑ EMA ﺎﺑ ﻪﺟﻮﺗ ﻪﺑ ﺏﻮﭼﺭﺎﭼ ﺕﺍﺮﺛﺍ
ﻲﻧﺎﻣﺯ ) ،ﻪﺘﺷﺬﮔ ،ﻝﺎﺣ ﻩﺪﻨﻳﺁ ( ﻥﺍﺮﻳﺪﻣ ﺔﻠﻴﺳﻭ ﻪﺑ ﻩﺩﺎﻔﺘﺳﺍ ﺩﺭﻮﻣ ﻲﻧﺎﻣﺯ ﺏﻮﭼﺭﺎﭼ ﻝﻮﻃ
ﻞﻴﻠﺤﺗ ﻪﻳﺰﺠﺗ ﺖﻬﺟ ﻒﻠﺘﺨﻣ)ﺕﺪﻣﺪﻨﻠﺑ- ﻩﺎﺗﻮﻛ ﺕﺪﻣ ( ﻱﺍﺮـﺑ ﺯﺎﻴﻧ ﺩﺭﻮﻣ ﺕﺎﻋﻼﻃﺍ
ﺕﺎﻤﻴﻤﺼﺗ
ﻲﻳﻮﮕﺑﺍﻮﺟ ﻱﺎﻫﺕﺎﻴﻠﻤﻋ ﻱﺩﺎﻋ ﻥﺎﻳﺮﺟﺪﻨﺘﺴﻫ ﻪﺟﺍﻮﻣ ﻥﺁ ﺎﺑ ﻥﺍﺮﻳﺪﻣ ﻪﻛ .
ﺔﺠﻴﺘﻧﻲﺳﺭﺮ ﻲﻣ ﻥﺎﺸﻧ ﺎﻫ ﻢﺴﺘﻴﺳ ﻱﻭﺭ ﺮﺑ ﺪﻴﻛﺄﺗ ﺶﻳﺍﺰﻓﺍ ،ﺪﻫﺩ ﻱﺎﻫ EMA ﺭﻮـﻃ ﻪـﺑ ﻪﻛ
ﻩﺪﻨﻳﺍﺰﻓ ﺨﺑ ﻑﺍﺪﻫﺍ ﻪﺑ ﻲﺑﺎﻴﺘﺳﺩ ﻱﺍﺮﺑ ﺕﺎﻋﻼﻃﺍ ﺐﺴﻛ ﺖﻬﺟ ،ﻥﺍﺮﻳﺪﻣ ﺯﺎﻴﻧ ﺩﺭﻮﻣ ﻱﺍ ﻱﺎـﻫ
ﻥﺎﻣﺯﺎﺳ ﻥﻮﮔﺎﻧﻮﮔ ﻲﻣ ﺪﺷﺎﺑ ﺐﻳﺮﺨﺗ ﺶﻫﺎﻛ ﺖﺑﺎﺑ ﺖﺳﺍ ﻦﻜﻤﻣ ﻱﺎﻫ ﺖﺴـﻳﺯ ﺩﺩﺮـﮔ ﻲـﻄﻴﺤﻣ .
ﺏﻮﭼﺭﺎﭼ ﺔﻌﺳﻮﺗ ﻂﺴﺑ ﻪﻛ ﻦﻳﺍ ﺎﺘﻳﺎﻬﻧ
EMA ﻦﻴﺘﺴﺨﻧ ﻩﺩﺎﻴﭘ ﻲﺣﺍﺮﻃ ﻱﺍﺮﺑ ﻡﺪﻗ ﻱﺯﺎﺳ
ﻢﺘﺴﻴﺳ ﻂﻴـﺤﻣ ﺖﻳﺮﻳﺪـﻣ ﻱﺭﺍﺪﺑﺎﺴـﺣ ﻱﺎـﻫ ﺖـﺳﺍ ﺖﺴـﻳﺯ . ﺏﻮﭼﺭﺎـﭼ ﻦـﻳﺍ ﺭﺩ ﻢﻴﻫﺎـﻔﻣ ﺎـﻫ
ﻱﺎﻫﺭﺍﺰﺑﺍ ﻁﻮﺑﺮﻣ ﻪﺑ EMA ﻲﻳﺎﺳﺎﻨﺷ ﻪﻘﺒﻃ ﻱﺪﻨﺑ ﻲﻣ ﺩﻮﺷ ﻲﺘﻗﻭ ﺮﻳﻮﺼﺗ ﻥﺍﺮﻳﺪﻣ ﻪﻛ
ﻪﻘﺒﻃ ﺯﺍ ﻲﻨﺷﻭﺭ ﻱﺎﻫﺭﺍﺰﺑﺍ ﻱﺪﻨﺑ MEMA PEMA ﻢﺘﺴﻴﺳ ﻖﻴﺒﻄﺗ ﻞﻣﺎﻜﺗ ﺪﻨﺷﺎﺑ ﻪﺘﺷﺍﺩ ﺎﻫ
ﻩﺩﺎﺳ ﻫﺍﻮﺧ ﺮﺗﺩﻮﺑ .
ﻂﻴﺤﻣ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ............................................................................١٥٨
ﻲﭘ ﺎﻬﺘﺷﻮﻧ
1- Deal & Minow, 1991
2- Weismanu 1994
3- Fried 1993
4- Disclousure and accrual of contingent liabilities
5- Reasonable Estimation of the Amount of a Loss
6- The Resource Conservation and Recovery Act
7- Capitalization of Costs to Treat Environmental
8- Environmental Protection Agency
9- Environmental Management Accounting
10- James & Benuotl 1998
11- Gray et al, 1993, EPA 1995, Stinson and Schaltegger 1994, Burritt
and Schaltegger 2000
12- Monetary Information
13- Physical Information
14- Ecological Information
15- Environmentally Differentiated Conventional Accounting
16- Ecological Accounting
17- Bartolomeo et al; 2000
18- Burritt et al., 2002
19- Monetary Environmental Management Accounting
20- Physical Environmental Management Accounting
21- Time Frame
22- Past orientated
23- Future Orientated
24- Length of Time Frame
25- Routiness of Information Gathering
26- Ad hoc Information
١٥٩ ............... .......ﻡﻮﻠﻋ ﺔﻣﺎﻨﺸﻫﻭﮋﭘ ﻲﻋﺎﻤﺘﺟﺍ ﻲﻧﺎﺴﻧﺍ / ﻡّﻮﺳ ﻝﺎﺳ / ﻢﺘﺸﻫ ﻩﺭﺎﻤﺷ / ﻝﺎﺳ٨٢
ﺬﺧﺂﻣ ﻊﺑﺎﻨﻣ
١ - ﺵﻮ ﻦﺴﺤﻣ ،ﺖﻨﻴﻃ :
ﻂﻴﺤﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺖﺴﻳﺯ
، ،ﺱﺮﺑﺎﺴﺣ ،ﻡﺭﺎﻬﭼ ﻝﺎﺳ ﺭﺎﻤﺷ ١٧ ،
ﻱﺩ ﺭﺫﺁ١٣٨١ ﺕﺎﺤﻔﺻ ،: ١٦-٢١.
2- M. Benett, J. Bouma, T. Wolters; “Environmental Management
Accounting: Informational and Institutional Developments”, Kluwer
Academic Publishers – London (2002).
3- -------- “An Introduction to Environmental Accounting As A Business
Management Tool: Key Concepts and Terms”, United states
Environmental Protection Agency, June 1995.
4- Lin Li, Encouraging Environmental Accounting Worldwide: A Survey
of Government Policies and Instruments, Corporate Environmental
strategy, Vol. 8, Iss. 1, (2001) PP. 55-63.
5- Unger and Greendery 1991; Carig 1992; Makower 1993; Bringer
& Benforado 1994; Hall 1992; Jacobson 1992.
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ResearchGate has not been able to resolve any references for this publication.