![g]kfn b ]kfn bg]kfn b ]kfn b''''/;~rf/ sDkgL lnld^]]]]*sf] ]]] k|yd||| jflif{s ;fwf ...](https://img.yumpu.com/26921223/8/500x640/gkfn-b-kfn-bgkfn-b-kfn-b-rf-sdkgl-lnldsf-k-yd-jflifs-fwf-.jpg)
g]kfn b ]kfn bg]kfn b ]kfn b''''/;~rf/ sDkgL lnld^]]]]*sf] ]]] k|yd||| jflif{s ;fwf ...
g]kfn b ]kfn bg]kfn b ]kfn b''''/;~rf/ sDkgL lnld^]]]]*sf] ]]] k|yd||| jflif{s ;fwf ... g]kfn b ]kfn bg]kfn b ]kfn b''''/;~rf/ sDkgL lnld^]]]]*sf] ]]] k|yd||| jflif{s ;fwf ...
al( d'gfkmf cfh{g ug]{ tkm{ Wofg lbg" kg]{ / cfp¤bf aif{x¿sf] sfo{ of]hgf ;d]t aflif{s k|ltj]bgdf ;dfj]z ul/g" kg]{ wf/)f AoQm ug"{sf] ;fy} sDkgLnfO{ of] cj:yfdf k"/\ofpg of]ubfg ug]{ sd{rf/Lx¿sf] k|z+;f ub}{ sd{rf/Lsf] o:tf] e"ldsfsf] sb/ :j?k ;x"lnPt b/df sd{rf/LnfO{ z]o/ pknAw u/fPsf]df ;/fxgf ug"{eof] . -13_ >L ef]nf k|;fb bfxfnM l(n} eP klg ;fwf/)f ;ef u/]sf]df ;/fxgf ub}{, cfufld aif{sf] sfo{ of]hgf aflif{s k|ltj]bgdf v"nfpg / u|fxs w/f}l^df Aofh a[l$ ug{ jf z]o/df kl/)ft ug{ cfu|x ug"{eof] . pxf¤n] aflif{s k|ltj]bg O{d]n dfkm{t k&fpg / ;]jfx¿sf] u")f:t/ ;DjGwdf klg k|ltj]bgdf v"nfpg ;"emfj lbg"eof] . aflif{s k|ltj]bgdf pNn]v ul/Psf] kl/sNkgf, cleofg / nIo lgs} /fd|f] /x]sf] t/ ;f] cg":ff/ slt sfd ePsf] % v"nfpg cfu|x ub}{ n]vf ;ldltsf] a}&s w]/} k^s a;]sf] kfO{Psf]df To:sf] cfjZostf tyf cf}lrTo v"nfpg dfu ug"{eof] . -14_ >L z+s/ nfld%fg]M sDkgLsf] ;Dkltsf] :jfldTj ;DjlGw ljifo cfufdL ;ef x"g" cufj} ;dfwfg x"g] ljZjf; AoQm ub}{ cg";Gwfg tyf lasf;df nufgL ug]{ k|ltj$tf AoQm x"g" /fd|f] ePsf] t/ To;sf] sfof{Gjgdf klg Wofg lbg cfu|x ug"{eof] . ;fljssf z]o/wgLx¿nfO{ yk z]o/ lbg] Aoj:yf ug{ tyf hu]*f /sdaf^ cTolws d'gfkmf cfh{g x"g] ;xfos cfof]hgfx¿ z"?jft ug{ ;"emfj lbg"eof] . pxf¤n] sd{rf/LnfO{ bIf / Aoj;flos jgfpg] ;~rfns ;ldltsf] cjwf/)ffsf] :jfut ug"{eof] . -15_ >L uf]kfn (sfn sDkgL k")f{ ?kn] :jfoQ x"g g;s]sf], sDkgLsf] ;DkQL cGo AolQm jf lgsfon] k|of]u ug{ gx"g], sDkgLsf] sf]ifdf ef/ kg]{ u/L afx\o ?kdf ;Nnfxsf/ lgo"Qm ug{ gx"g], sd{rf/L tyf ;a{;fwf/)fjf^ k|ltlglwTj x"g] ;~rfnssf] lgjf{rg o;} ;fwf/)f ;efdf ug{ / b]zs} ;j}eGbf jl( s/ a"emfpg ;kmn sDkgLsf] ;DkQL tyf ef}lts k"jf{wf/x¿sf] ;'/Iffdf /fHon] Wofg k"/\ofcf]; eGg] wf/)ff AoQm ug"{eof] . pxf¤n] cfufld 5 aif{sf] sfo{s|d aflif{s k|ltj]bgdf ;dfj]z ug{ / ljls| ug{ a¤fls z]o/ 8
dWo]jf^ u|fxsx?nfO{ klg z]o/ pknAw u/fpg tyf xfn sfod z]o/wgLx?NffO{ af]g; z]o/ pknAw u/fpg cfu|x ug"{eof] . -16_ >L ;/f]h ("éfgf sDkgLnfO{ cfly{s ef/ kg]{ u/L s"g} klg afx\o lgo"Qm ug{ gx"g], g]kfn ;/sf/n] e"QmfgL ug{ af¤ls cf;fld aSof}tf /sd tTsfn e"QmfgL ug"{ kg]{, nfef+z ljt/)f kl% jf¤ls /sd :t/Lo ;]jf lj:tf/sf] nflu vr{ ug{, yk z]o/ ljls| ubf{ xfnsf] z]o/wgLx¿sf] lxtnfO{ Wofg lbg, b'/;+rf/sf] s]a"n rf]/L /f]Sg ;/sf/sf] tkm{jf^ ;'/Iff Aoj:yf ;"b[( t"NofO{g" kg]{ / ;j{;fwf/)fsf] tkm{jf^ klg o; sfo{df ;xof]u x"g" kg]{ wf/)F AoQm ug"{"eof] . sDkgLnfO{ k")f{ ?kn] :jfoQtf k|bfg ug{ / lg)f{o k|s[ofnfO{ ;/n / ;xh t"Nofpg ;d]t ;DalGwt kIfnfO{ cfu|x ug"{eof] . -17_ >L dx]Gb| k|;fb ofbjM k|ljlwsf] %gf}^, phf{ ;+s^, gLlt lgodsf] hl^ntf cflbn] ubf{ klg b'/;+rf/ ;]jfsf] u")f:t/df ;d:of /x]sf] x"¤bf k|ltikwL{ jftfj/)fdf sDkgLnfO{ sfd ug{ pko"Qm jftfj/)f lgdf{)f x"g"kg]{, ;]jfx¿ jf/Djf/ cj?$ eO{ u")f:t/df x|f; cfPsf]n] lgofds lgsfosf] Wofg o; tkm{ hfg" kg]{, "Management Audit" tyf "Technical Audit" nfu" ul/g" kg]{ h:tf s"/fdf hf]* lbg"eof] . 12= ;~rfns ;ldltsf] tkm{af^ cWoIfHo'n] k|:t"t ug"{ePsf] hjfkm M– %nkmnsf] qmddf z]o/wgL dxfg"efjx¿n] k|:t"t ug"{ePsf dGtJo, lh!f;f tyf, ;"emfjx¿ k|lt ;efsf ;efklt >L ;"zLn l#ld/]Ho'n] ;fd"lxs ?kdf ;f/f+zdf lgDgfg";f/ hjfkm lbg"eof] M– nfef+z ;DaGwdf nfef+z lat/)f ubf{ sDkgL P]gsf] bkmf 182 sf] pkbkmf 2 adf]lhd g]kfn ;/sf/sf] :jLs[lt lng" kg]{ sfg'gL Aoa:yf cg"?k g]kfn ;/sf/sf] :jLs[lt lnO{ nfef+z k|:tfj ul/Psf] % . g]kfn b'/;~rf/ sDkgL ln= "Capital Intensive" ePsf] x"¤bf cfufdL lbgdf b'/;+rf/ ;]jfsf] lasf; Pj+ la:tf/ ug{ cTolws k'¤hL k/Lrfngsf] cfjZostfnfO{ dxz"; u/L 9
- Page 1 and 2: '' ]] g]kfn b' '/;~rf/ sDkgL lnld^]
- Page 3 and 4: "" -u_ z]o/wgLsf] pkl:ylt lt M- hDd
- Page 5 and 6: sDkgLn] af]gz z]o/ tyf cu|flwsf/ z]
- Page 7: -8_ >L af;" l/;fn ufp¤ ufp¤ ;Dd ^
- Page 11 and 12: lgofds ;+:yfaf^ k|fKt k lgb]{zg ;Da
- Page 13 and 14: ePsf] / tt\kZrftsf jif{x?df k"g/fjn
- Page 15 and 16: l;= ;DjlGwt ljBdfg Joj:yf ;+zf]wg x
- Page 17 and 18: l;= ;DjlGwt ljBdfg Joj:yf ;+zf]wg x
- Page 19 and 20: -1_ ;+zf]wgsf] nflu k|:tfljt sDkgLs
- Page 21 and 22: -8_ g]tf eQfM k|ltlglwd)*nsf] g]tf
al( d'gfkmf cfh{g ug]{ tkm{ Wofg l<strong>bg</strong>" kg]{ / cfp¤bf aif{x¿sf] sfo{ of]hgf ;d]t<br />
aflif{s k|ltj]<strong>bg</strong>df ;dfj]z ul/g" kg]{ wf/)f AoQm ug"{sf] ;fy} <strong>sDkgL</strong>nfO{ of] cj:yfdf<br />
k"/\ofpg of]ubfg ug]{ sd{rf/Lx¿sf] k|z+;f ub}{ sd{rf/Lsf] o:tf] e"ldsfsf] sb/ :j?k<br />
;x"lnPt b/df sd{rf/LnfO{ z]o/ pknAw u/fPsf]df ;/fxgf ug"{eof] .<br />
-13_ >L ef]nf k|;fb bfxfnM<br />
l(n} eP klg ;<strong>fwf</strong>/)f ;ef u/]sf]df ;/fxgf ub}{, cfufld aif{sf] sfo{ of]hgf aflif{s<br />
k|ltj]<strong>bg</strong>df v"nfpg / u|fxs w/f}l^df Aofh a[l$ ug{ jf z]o/df kl/)ft ug{ cfu|x<br />
ug"{eof] . pxf¤n] aflif{s k|ltj]<strong>bg</strong> O{d]n dfkm{t k&fpg / ;]jfx¿sf] u")f:t/ ;DjGwdf<br />
klg k|ltj]<strong>bg</strong>df v"nfpg ;"emfj l<strong>bg</strong>"eof] . aflif{s k|ltj]<strong>bg</strong>df pNn]v ul/Psf] kl/sNkgf,<br />
cleofg / nIo lgs} /fd|f] /x]sf] t/ ;f] cg":ff/ slt sfd ePsf] % v"nfpg cfu|x<br />
ub}{ n]vf ;ldltsf] a}&s w]/} k^s a;]sf] kfO{Psf]df To:sf] cfjZostf tyf cf}lrTo<br />
v"nfpg dfu ug"{eof] .<br />
-14_ >L z+s/ nfld%fg]M<br />
<strong>sDkgL</strong>sf] ;Dkltsf] :jfldTj ;DjlGw ljifo cfufdL ;ef x"g" cufj} ;d<strong>fwf</strong>g x"g]<br />
ljZjf; AoQm ub}{ cg";Gwfg tyf lasf;df nufgL ug]{ k|ltj$tf AoQm x"g" /fd|f] ePsf]<br />
t/ To;sf] sfof{Gjgdf klg Wofg l<strong>bg</strong> cfu|x ug"{eof] . ;fljssf z]o/wgLx¿nfO{ yk<br />
z]o/ l<strong>bg</strong>] Aoj:yf ug{ tyf hu]*f /sdaf^ cTolws d'gfkmf cfh{g x"g] ;xfos<br />
cfof]hgfx¿ z"?jft ug{ ;"emfj l<strong>bg</strong>"eof] . pxf¤n] sd{rf/LnfO{ bIf / Aoj;flos jgfpg]<br />
;<strong>~rf</strong>ns ;ldltsf] cjwf/)ffsf] :jfut ug"{eof] .<br />
-15_ >L uf]<strong>kfn</strong> (sfn<br />
<strong>sDkgL</strong> k")f{ ?kn] :jfoQ x"g g;s]sf], <strong>sDkgL</strong>sf] ;DkQL cGo AolQm jf lgsfon] k|of]u<br />
ug{ gx"g], <strong>sDkgL</strong>sf] sf]ifdf ef/ kg]{ u/L afx\o ?kdf ;Nnfxsf/ lgo"Qm ug{ gx"g],<br />
sd{rf/L tyf ;a{;<strong>fwf</strong>/)fjf^ k|ltlglwTj x"g] ;<strong>~rf</strong>nssf] lgjf{rg o;} ;<strong>fwf</strong>/)f ;efdf<br />
ug{ / b]zs} ;j}eGbf jl( s/ a"emfpg ;kmn <strong>sDkgL</strong>sf] ;DkQL tyf ef}lts<br />
k"jf{wf/x¿sf] ;'/Iffdf /fHon] Wofg k"/\ofcf]; eGg] wf/)ff AoQm ug"{eof] . pxf¤n]<br />
cfufld 5 aif{sf] sfo{s|d aflif{s k|ltj]<strong>bg</strong>df ;dfj]z ug{ / ljls| ug{ a¤fls z]o/<br />
8
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