-

-

:

-II-

...

...

...

...

...

...

-III-

.

.

.

. .

.

.

-VI-

-I II ................................................................................

III .............................................................................. VI .........................................................................

XI ............................................................................ IX -II

IIIX ........................................................... IIX .......................................................

................................................................................... ............................. ....................................

......................................................................... ..........................................................................

....................................................................... ...............................................................

.................................................................... .......................................................................

: ...................................................................................

..................................................................... .............................................................

......................................................................... ....................................................................

-V-

.................................................................. ...................................................

........................................................... - - -

:

................................................................................... ...................................................................

........................................................................ ............................................................................

................................................................ ...............................................................................

.......................................................................... ............................................................................

.................................................................... ............................................................................

.................................................................. .................................................................. .................................................................. ...................................................................

........................................................ .....................................................................

............................................................................. ............................................................................

..................................................................... etagnirpS ........................................................................ remluF

: .....................................................................................

-IV-

................................................................... ...............................................................

.......................................................................... ..................................................

........................................................... ............................................................................. ............................................................................. ............................................................................

................................................................... ......................................................

............................................................ ......................................................................

.............................................................................

.............................................................................

: ................................................................................. .................................................................... kcirtaP tiF

..................................................................... revaeB ..................................................................... namtlA .......................................................... refiP dna reyeM

..................................................................... nikaeD .................................................. nguoGcM dna namtlA

..................................................................... mulB .....................................................................reyoM

...................................... namtlA ,namedlaH ,nanayaraN ................................................................... ikswejimZ ..................................................................... nergvaZ

................................................................. ................................................. sokitammarG-cobuolG ............................................... biarhGlE ,diraF ,iragnaK

-IIV-

..................................................................... .....................................................................

.............................................................. kcalzaM ,naiB

................................................................................... .......................................................................... .......................................................................... ............................................................................

................................................................ ........................................................

........................................................................ ................................................................

.................................................................... .............................................................. ...........................................................

................

....................................................................... .......................................................... .............................................................

........................................................... ..........................................................

-IIIV-

................................................................................. ............................................................................

.................................................................................. .................................................................................

-XI-

-

( - )

(- )

( - )

(-)

-X-

( )

12R ( )

5R ,12R ( )

,5R ,12R ( ) 3R

,5R ,12R ( ) 91R ,3R

%

-IX-

-IIX-

(-)

(-)

revaeB

-IIIX-

.

.

.

.

: ,+ ,+ , , , -( = )

: . = . = . = . =

. % , % , %,

.

-XIV-

ABSTRACT

The objective of this study is to develop model that can used to predict the failure of the construction sector . the early prediction of contracting companies gives an indication to the concerned parties to intervene and take corrective action before the institution collapses . to accomplish this twenty two financial ratios were calculated for a sample of ten failed companies and sixteen nonfailed companies .From financial statement for three years 2000,2001 ,2002 .

These ratios were analyzed using the statical method known as the logistic regression to reach the best form of financial ratios that can discriminate between the failed and nonfailed contracting companies.

This model was developed: Log odds(kind) = -1.92-4.788R3 1.05R5+0.074R19+0.074R21

The model that was developed contained four financial ratios: 1- net working capital to total assets. 2- the sales to total assets. 3- the debtor to the sales. 4- debtor to current assets.

The model managed to accurately re-classify banks in the sample with in the two groups of failed and nonfailed categories, where it is accuracy in discriminating between the failed and nonfailed contracting companies was 91.9% , 86.9% , 86.9% , in 2002 ,2001 ,2000

Result of this study, the financial ratios can used to predict the company position.

--

--

:

.

(4.p ,2002 ,yveL) ,

.

)

( )

( ) % , % ,

) . (

.

--

.

.(337 .p ,9991 ,la te dna ssoR)

)427.p,6891 ,yelaH dna llahcS(

.

)43.p ,3991 ,noitgnirraH(

)kaniW dna htimS( namtlA

:

revaeB -

.(145 .p , 8691 ,namtlA ) namtlA -

.(145 .p , 8691 ,namtlA)

--

.

.

: -

.

- .

:

) %, % , % , (

" "

: : -

. : -

.

--

: -

. : -

.

:

.

. .

:

" .

-

.

--

- .

- :

. ( . ( . ( . ( . ( . ( . ( . (

: - : -

.

: -

. -

. -

.

--

:

.

--

:

:

:

:

--

:

.

:

( )

.

--

- % , . ( ) %

( ) ( )

( ) . ( ) ( )

( ) , ( )

(. )

:

)*( ( )

. ( )

)*( .

--

% ,

. , ( )

()

, , , ,

, , , , , ,

, ,

, , , , , , , , , , , , , , , , ,

_: - -

. . - . -

.

:

,

% . (4.p ,2002,yveL)

--

:

. )35.p ,2002 ,yveL(

: : (

. : (

. (35-25.p ,2002 ,yveL)

.

. ( )

--

:

. : (

.( ) : (

. (85 .p ,2002 ,yveL) : (

--

.

: (

.

: (

(- )

:

.

()

(-)

--

. : :-

. ( ) - % ,

.

. % , %

. ,

() (-)

()

%

%, , , , % , , , %, , , , %, , , , %, , , , %, , , , %, , , , %, , , , %, , , , % , , , , % , , , , %, , , , ,

" " : .

--

:-

, % , $ , %

. ( ) $

, . ( )

- .

() (-)

()

% ()

%, , , %, , , %, , , %, , , %, , ,

-: . - -

.

--

4.1311 3.21116.8421

8.7931 4.0831

2.231 1.99 7.111 7.282.971

0

002

004

006

008

0001

0021

0041

0061

()

:-

( )

. %

%

. ( )

--

%00.0

%00.2

%00.4

%00.6

%00.8

%00.01

%00.21

2002 1002 0002 99910

005

0001

0051

0002

0052

0003

0053

0004

0054

0005

.

()

(- )

, , %, %, , , %, , %, - - %, , %, - - %, , %,

-: . . - . - - -

.

()

--

:

% ( ) )*( % . ( )

, )% (

%

.( ) )**(

.

.

-// )*(

: // lmth.87reash-sduq/sessol/sduq/cibara/sp.vog.cinp.www

. )**(

--

: :

. - . - . -

: .

: ( -

. . -

: ( . - -

. . - . - -

.

: (

--

- .

-

.

:

( remluF ,etagnirpS ,namtlA ,revaeB) .

: s,teertsdarB & nuD

. (427 .p ,6891 ,yelalT dna llahcS)

( )

--

. ( )

ytirutam

.

. (336 ,236 .p ,4891 ,sirraH dna elgnirP)

. ( ) .

(eruliaF cimonocE: )

. (134 p ,9991 ,la te dna ssoR)

(eruliaF laicnaniF: )

. (337 .p ,4891,yelaH dna llahcS)

:

--

: - . - . - : - . - ( ) -

: ( ) nikaeD

.

revaeB . ( )

.

- -

. ( )

yctpurknaB:

. ( 327.p ,6891 ,yelaH dna llahcS)

. (034 .p ,9991 ,la te dna ssoR)

.( )

:

--

. ( )

otniP

.

.

.p ,8891 ,nivelS dna toniP)

.(77 (442 .p ,3002 ,niaZ dna miL)

.

.

.

--

()

3891 gniK & dnalelC 4891ekcoL 6791 nitraM & selyaS

1791 reldnahC yhpraM ,rekaB 3891 rehsiF &

nivelS & otniP 9891

& sirroM 7891 hguoH

.

.

.

.

.

.

.

.

.

. .

.

.

. .

.

. .

.

.

.

.

.

.

.

.

.

.

.

. .

. .

.

.

.

. .

.

.

. .

. .

(341.p ,8991 ,lekuT dna issaleB) :

: nagitraH 6791

: . - . - . - . - . - . - . (22 .p ,6791 ,itnegrA) -

--

" " (28-77 .p ,9691 ,stovA sravI) :

. - . - . - . - . - . - . - . -

( ) :

. - . - . - . - . - . - . - . - . -

. - . -

--

:

:

.

: (

. (97 .p ,9691 ,stovA sravI)

.

: (

( )

--

: (

.( )

: (

. (86 .p ,8891,nivelS dna tniP) : (

-

. -

.( ) -

. (236 .p ,4891 ,sirraH dna elgnirP) -

. ( )

--

: : (

.

. )743.p ,1791 ,nadroG( : (

.

( : ) (

(nadroG 743p,1791)

--

.

( : ) (

. (843 .p ,1791 nodroG)

: (

. ( )

:

% )651.p ,6791 ,itnegrA( namtlA

.

.

--

: ()

)451.p ,6791 ,itnegrA(:

. :

-

. -

. . - . -

.

--

-

. -

. . - . - -

. . - -

. . - ( .451 p ,6791,itnegrA) -

:

()

)751.p ,6791 ,itnegrA(:

--

.

- .

- .

- .

. - . - - . . - . - -

.

. - . - . - . - . - -

. . - -

. . (751 p ,6791 ,itnegrA) -

--

: ()

)161.p ,6791 ,itnegrA(:

"

% . %

- .

-

. . - -

. . -

--

- .

. - -

. -

. -

. . - -

( roop) .

- .

- .

-

. -

. .(161 .p ,6791 ,itnegrA) -

:

.

--

()

)371 p,6791 ,itnegrA(:

: :

.

.

.)471 p,6791 ,itnegrA(:

--

:

.

.

. )571 .p,6791 ,itnegrA(:

:

.

.

.

.

--

.( 771 .p ,6791 ,itnegrA)

:

. .

: revaeB (

.

: (145.p ,3991 ,namtlA)

() revaeB

45 .p ,3991 ,namtlA ):

--

.(245 .p ,3991 ,namtlA)

:

. - . - . - . - . -

( :erocS -Z )namtlA (

sisylanA etairavitluM

: 5X4.1 + 4X6.0 + 3X0.1 + 2X2.1 + 1X3.3 = Z

. / = 1X . / = 2X . / = 3X . / = 4X . / = 5X

: Z . , > Z . , < Z ( , - ,) Z

.

--

% , Z .

: .

.

: 4X27.6 + 3X50.1 + 2X62.3 + 1X5.6 = Z

: . / = 1X . / = 2X . / = 3X . / = 4X

. , > Z . , < Z ( ,-,) Z

.(708 .p,3991 ,namtlA)

: etagnirpS V.L nadroG ( etagnirpS

etagnirpS

. : etagnirpS

D4.0 + C66.0 + B70.3 + A30.1 = Z . , < Z

: . = A . = B

--

. = C . = D

% , etagnirpS etagnirpS sarehtoB

% . , etagnirpS sdnaS

% ., , (www.noitcayctpurknab.moc/snoitpmexeyctpurknab.mth)

: ledoM remluF ( remluF

:

+ 6V 533.2 + 5V 021.0 4V 072.1 + 3V 370.0 + 2V 212.0 + 1V 825.5 = H 570.6 9V 498.0 + 8V 380.1 + 7V 575.0

. < H :

. / = 1V . / = 2V . / = 3V . / = 4V . / = 5V . / = 6V . / = 7V . / = 8V ./ = 9V

% % . (www.noitcayctpurknab.moc/snoitpmexeyctpurknab.mth )

--

:

.

:

) .(

: . - . - . - . - . - . - . ( ) -

--

.

)857.p ,5991 ,enroH(

: .

: -

. : -

.

: - .

: - . ( )

:

: (

.

--

: (

. (43.p ,3991 ,noitgnirraH)

: (

.(957 .p ,5991 ,enroH)

:

: :

.

= -

( )

. (26.p ,7991 ,gnuoyretsO)

: -

.

--

( + ) =

.

= - (356.p ,8891 ,yelaerB)

: :

. . ( )

= -

.

(94.p ,7991 ,kcolB ).

--

= -

.

= -

.

= -

.

= -

. = -

--

.

= -

. ( 815.p ,2991 ,bloK)

: : : ( = -

.

= -

.

.

--

.

= -

=

.

: ( = -

. = -

=

.

--

. = -

. ( 35.p ,4991 ,mahgirB)

: :

.

: -

. -

. : -

- .

-

. -

( ) .

--

.

:

: ( . ( ) -

( ) =

.

= -

.(22 ,3991 ,notgnirraH)

= -

(+ ) +

.

() = -

.

= -

--

.

.

. (33 .p ,9991 ,la te dna ssoR)

: (

.(65.p , 9991,la te dna ssoR)

:

= -

.

= -

+ + + ++ = + + +

- -

. (73 .p,3991 ,notgnirraH)

--

: : = -

. = -

. = -

.

= -

. ( )

(16 .p , 9991, rehto dna ssoR)

--

:

kcirtaP ztiF

.

.

:

( : )kcirtaP ztiF ( -)

. ( :

. - . -

--

( : )revaeB (

- .

noitacifissalC suomotohciD revaeB tset

.

: revaeB . - . - . - . - . - . -

ledoM noissergeR elpmiS

: . - . - .(7691 ,revaeB) -

revaeB :

- .

- .

. -

--

- .

- . )8691,namtlA(

( : )namtlA (

namtlA

sisylana tnanimircsid raenil elpitluM namtlA

( -)

.

. - . - . - . - . -

%

% % . % % %

(8691 ,namtlA) ( : )refiP dna reyeM (

--

( -)

.

% .

( : )nikaeD (

revaeB revaeB

.revaeB

namtlA nikaeD

% ,%

% %

% % % % %

. ( : )hguoGcM dna namtlA (

noinipo srotiduA

.-

--

% % % %

.

( : )mulB (

-) (

.

:

. - . - . - . - . - . - . - . - . ( epols) - . - . - ( emocni ten rof epols). -

% % % . %

( : )reyoM (

--

reyoM . % ,

reyoM :

. - (053P ,2991 ,la te dna iragnaK). -

reyoM .

. - . - . -

% , % , (5P,3991 ,nosleN dna kooC)% . ,

( : )namtlA ,namedlaH ,nanayaraN (

( ateZ) -

raeniL citardauQ

.

. . - . - . - . - . -

--

. - . -

. % ,

( : )ikswejimZ (

- sisylana tiborp

:

. . - . - (2002 ,ecirC). -

( : )nergvaZ (

- citsigoL

. noisserger

: . - . - . - . -

--

.ytiuqE/emocni derrefed dna segrahc deurcca ssel seitilibaiL - (2002 ,ehgoO). -

( :) (

-

.

: . - . - . - . - . - . -

% % , % , % ,

.( )

( : )sokitammarG sobuolG (

-

citsigoL sisylana tnanimircsid .noisserger

--

: :sisylana tnanimircsid - . - . - . - . - -

. :noisserger citsigoL - . - . - (2002 ,ehgoO). -

( : )biarhglE ,diraF ,iragnaK (

. :

srotcnoc lareneG - sredliub evitarepO - noitcurtsnoc yvaeH - gninoitidnoc ria dna gnitaeh ,gnimulP - skrow lacirtcelE - sedart ytlaiceps rehtO -

-

--

noisserger raenil elpitluM .

:

. - . - . - . - . - . -

( :) (

.

.

.

( ) -

. . - . - . - . - . - . -

--

% % % ,

. %

( :) (

-

.

:

. - . - . - . - . -

% .

( : )kcalzaM ,naiB (

.sisylana citsigoL

: . - . -

--

. - . - . - . -

.

sisylanA tnanimircsiD citsigoL

noissergeR .

--

--

:

.

:

.

.

:

.

( ) :

--

()

- - - -

:

:

( )

)

)*((

:

- .

- .

. )*(

--

-

.

- .

( )

( ) ( ) %

.

. %

:" . - . -

: :

: - .

: -

lecxE

--

.SSPS

:

. - -

. . - -

. . -

:

-

.

.

:

-

. -

--

. )*(

lecxE - :

. - . - . -

:

:

= (

(+ ) = (

( - ) = (

= (

() = (

( ) = (

= (

= (

= (

. )*(

--

= (

( ) = (

= (

= (

= (

= (

= (

= (

= (

= (

= (

= (

= (

--

SSPS - .

- noissergeR citsigoL

lesieW

( ) .

soivitammarG-sobuolG noisserger citsigoL

sisylana tnanimircsiD .

:

. ()

.

. .

,reyeM ,nikaeD ,reyoM namtlA . sirraH dna nosaM

--

:sisylanA tnanimircsiD raeniL elpitluM

.

.

.

:

- .

.

- .

. :

ledoM citsigoL

.

--

noissergeR citsigoL:

( ) ( )

.

( )

. ( )

.

sledoM tiborP

.

( ) N

( )

() ( () - )

( .)

: . + ... + + ( = ) ( ( ( = )=) ( + ... + + ( ( = )=) ( (=) ( = =) (

--

(=) + + ... + + ( )( = =) (

+ ... + + ( )+ ( .= )-( = =) (

oitaR sddO

.

:

mumixaM " noitamitsE doohilekiL

" serauqS tsaeL yranidrO"

.

SSPS snoitaretI

seulaV laitinI .

--

slaudiseR

.

.

(doohilekiL goL2-) .

(doohilekiL goL2-) & ( esraps)

tiF fo ssendooG wohsemeL-remsoH tseT

. (0002 ,remsoH)( 004

--

- - =

-

/

ekreklegaN

:

- -

-

/

= /( - )-

(0002 ,remsoH)

dlaw:dohteM esiwpetS

( )

.

.

.

--

: :

elbairav tnedneped - dnik elbairav ymmud

: (dnik= )

(dnik = ) elbairav tnednepednI -

,2R ,1R .03R ......3R

:

:2^R - 2^R

2^R

. 2^R :

1=2^R - %

2^R .

. 0=2^R -

2^R -=slO

: ( )

--

- = ( ) )( ) - ( ) -

. & :slaudiseR -

.

: .

.( ) :R -

. -

.

--

. - . - . - . - . - . - . - .( ) -

:eulav-P -

eulav-P a

. eulav-P

eulav-P a eulav-P :doohilekil gol2- -

:

= doohilekiL

--

doohilekil gol2- . (6991 ,itsergA) 2c

( :) -

, )x(p

( ) .(daehetihW , 8991)

: -

.

( )

. ( )

--

--

:

.

:

-

. ()

( ) 2002 1002 0002

611,593 611,593 425403 707,584 1 095,416 437,646 970,500,1 759,191 2 302,645 302,645 180,713 523,577 3 584,228,2 584,228,2 961,002,4 108,444,1 4 582,743 271,933 290,603 195,693 5 649,633 004,133 835,243 109,633 6 106,794 578,054 022,525 807,615 7 203,914 203,914 363,804 242,034 8 126,385,2 989,688,1 591,783,2 976,674,3 9 402,155,3 915,469 346,675,4 944,211,5 01

--

972,088 092,734,1 637,613,1

()

,

. , ,

() ( )

2002 1002 0002

322,475 114,185 334,455 628,685 312,188,2 741,318,5 969,639 225,398,1 591,386 125,496 558,427 802,036

--

945,598,6 486,979,01 406,180,5 953,526,4 757,663 916,583 742,773 604,733 653,316 297,127 246,634 436,186 471,371,1 460,631,1 413,159 541,234,1 775,013 573,213 790,113 852,803 260,905 949,205 438,875 204,544 441,728 572,968 101,487 650,828 775,792 475,703 095,092 665,492 656,004,1 197,663,1 052,344,1 629,193,1 134,748 836,819 871,948 974,477 740,363,1 740,363,1 972,693,1 518,923,1 414,322,1 585,462,1 652,132,1 104,471,1 222,324,62 433,537,72 022,074,62 311,460,52

055,434,3 711,156,2 283,216,2

()

,

.

() ( )

2002 1002 0002

726,445 726,445 726,445 726,445 1

927,994 000,086 781,955 000,062 2

--

230,857 230,857 523,577 047,047 3 408,278,2 408,278,2 698,791,4 217,745,1 4 505,006 505,006 505,006 505,006 5 000,523 000,523 000,523 000,523 6 106,184 000,005 000,005 408,444 7 154,434 154,434 391,034 017,834 8 392,401,3 591,783,2 797,586,3 588,932,3 9 439,573,4 699,705,1 144,551,7 463,464,4 01

160,160,1 793,778,1 536,062,1

()

.

--

() ( )

2002 1002 0002 155,394 155,394 155,394 255,394 000,000,3 000,000,6 000,005,1 000,005,1 085,516 073,326 073,326 000,006 000,585,5 000,526,01 000,560,3 000,560,3 000,003 000,003 000,003 000,003 000,003 000,003 000,003 000,003 000,052,2 000,052,2 000,052,2 000,052,2 000,003 000,003 000,003 000,003 710,583 000,004 000,004 150,553 000,008 000,008 000,008 000,008 000,072 000,072 000,072 000,072 000,002,1 000,002,1 000,002,1 000,002,1 000,003 000,003 000,003 000,003 790,751,1 790,751,1 790,751,1 790,751,1 000,008 000,008 000,008 000,008 000,863,62 000,074,82 004,333,62 006,003,42

460,393,3 677,505,2 654,473,2

()

.

.

--

()

( )

2002 1002 0002

622,964 622,964 012,054 242,884 1 717,058 079,667 592,891,1 688,685 2 341,593,1 341,593,1 971,452,1 701,635,1 3 047,726,4 047,726,4 938,002,6 146,450,3 4 136,778 908,777 326,267 164,290,1 5 509,833 980,433 241,343 384,933 6 731,785 665,535 685,745 752,876 7 994,914 994,914 696,804 203,034 8 160,600,4 392,145,3 400,807,3 788,867,4 9 990,522,6 865,145,1 047,413,7 989,818,9 01

098,044,1 138,812,2 524,972,2

.

--

() ( )

2002 1002 0002 784,969 690,701,1 484,212,1 288,885 511,600,01 203,494,21 886,862,8 753,552,9 148,879 865,089 740,760,1 709,888 533,610,8 219,250,11 911,209,6 379,390,6 887,047 833,727 431,968 298,526 475,230,1 018,527 943,778 465,494,1 486,889,2 680,893,2 925,825,3 634,930,3 536,763 985,604 035,743 687,843 903,286 638,135 269,147 031,377 156,679 205,619 945,481,1 409,828 130,039 422,308 496,270,1 471,419 027,189,1 927,189,1 225,959,1 909,300,2 528,844,1 894,204,1 945,442,1 724,996,1 429,975,1 429,975,1 386,908,1 561,053,1 602,852,1 655,662,1 741,572,1 519,232,1 945,584,73 881,216,83 251,250,73 603,297,63

796,118,4 123,833,4 076,542,4

()

.

--

() ( )

2002 1002 0002 359,88 359,88 205,89 404,97 1

358,933 828,6 005,036 132,283 2 561,153 561,153 670,281 452,025 3 719,75 719,75 724,701 704,8 4 520,583 630,793 317,434 623,323 5 327,992 140,282 921,303 000,413 6 728,104 304,282 590,053 389,275 7 897,852 897,852 896,353 798,361 8 237,857,1 357,400,2 585,810,2 958,252,1 9 255,764,1 065,843 719,356,1 871,004,2 01

548,704 462,316 457,106

.

--

()

( )

2002 1002 0002 654,552 938,232 828,62 007,605 755,783 180,810,1 358,801 837,53 451,121 746,211 821,942 886,1 0 0 0 0 662,1 370,2 627,1 0 756,042 0 167,482 112,734 471,59 949,83 065,66 410,081 292 27 27 237 635,142 643,261 753,722 509,433 446,992 272,013 033,442 033,443 700,12 587 685,16 056 246,913 608,904 751,982 469,952 670,593 572,86 926,723 323,987 533,933 533,933 626,583 440,392 121,034 096,514 419,934 067,434 938,450,1 836,630,2 537,000,1 441,721

837,123 141,232 831,432

( )

.

--

() ( )

2002 1002 0002 576,012 576,012 035,042 028,081 1

316,254,2 255,143,2 864,829,2 918,780,2 2 710,024 710,024 169,273 370,764 3 338,212 338,212 831,152 825,471 4 075,831 473,612 312,811 421,18 5 182,511 673,86 500,451 264,321 6 802,769 932,833 153,806 330,559,1 7 703,56 0 0 029,591 8 496,698 567,741 891,591 811,743,2 9 170,037,8 304,119 391,941,21 816,921,31 01

427,684 608,107,1 252,470,2

( )

170,037,8 182,511 .

--

() ( )

2002 1002 0002 516,928,2 125,867,3 159,541,2 373,475,2 407,369,02 771,901,8 653,853,01 875,324,44 137,261,1 108,288,2 808,135 385,37 414,959,7 225,454,7 991,969,8 225,454,7 340,563,2 214,705,2 214,705,2 403,080,2 250,066,4 422,445,4 266,403,3 172,131,6 521,092,7 964,921,11 734,820,5 174,217,5 651,804 094,284 614,034 265,113 642,095,3 953,758,2 453,023,5 420,395,2 061,409,1 876,346,2 704,624,1 593,246,1 996,640,1 211,219 709,428 870,304,1 323,731,2 868,099,2 685,245,1 515,878,1 009,556,1 458,633 844,180,1 993,945,3 599,290,3 599,290,3 743,710,3 246,861,3 445,688 287,566 423,371,1 525,028 831,360,7 004,233,11 839,282,8 670,475,1

619,601,4 795,694,3 759,633,5

()

.

--

()

( )

252,470,2 457,106 524,972,2 536,062,1 637,613,1 0002 608,107,1 462,316 138,812,2 793,778,1 092,734,1 1002 427,684 548,704 098,044,1 160,160,1 972,088 2002 729,024,1 459,045 617,979,1 896,993,1 534,112,1

()

( )

759,633,5 831,432 076,542,4 654,473,2 283,216,2 0002 795,694,3 141,232 123,833,4 677,505,2 711,156,2 1002 619,601,4 837,123 796,118,4 460,393,3 055,434,3 2002 094,313,4 276,262 032,564,4 567,757,2 053,998,2

-

.

-

--

.

-

. -

.

-

.

.

.

--

()

, , , 2.21 - , , 39.1 86.0 - 53.0 84.0 93.0 , - , , , , - 99.0 59.0 , , - , 85.6- , , - , 87.1- , , - , 96.8- , , - 22.0 13.0 22.0 73.0 -

, 6.75- , , - , , , , - , , , , - , , , , - , , , , - , , , , - , , , , - , , , , - , 6.75- , , - , , , , - , , , , - , , , , - , , , , -

()

:

--

( :

. - . - . - . - . -

.

( :

. - . - . - . -

.

.

:

"

" .

( )

--

:

( ) - ( . )

-

. . - -

.

50.0 ( )

.

: ledoM citsigoL

: . - . - . - . -

--

( scitsitatS dlaw) .

)scitsitatS dlaW( :

=

()

scitsitats-W

eulav-P

8500.0 516.7 840.0 29.1 5 6800.0 77.2 , 363.6

()

10.0< eulav -P( ) ,

. < eulav-P(,)

.

--

:

12R470.0+91R470.0+5R500.1-3R887.4-29.1- = )dnik( sddo goL )12R+91R(470.0+5R 500.1-3R 887.4-29.1- = )dnik( sddo goL

: : )dnik( sddo goL

))12R+91R(470.0+5R 500.1-3R 887.4-29.1-((pxE = )dnik(sddO

: 82817.2 e

( ) : )dnik( sddo : 3R : 5R

: 91R : 12R

() :

- - , , 32.0 74.0- - - , , 65.0 25.2- , 393.0 , , 410.0 850.0 12R - - 810.0 , , 14.1- 52.0 72.0- 1200.0 , 54.0 83.1- 5R 80.1 93.0 000.0 67.71 910.0 908.0 12R - - , 520.3 , 31.0- , 71.0- 520.0 50.5 , 80.3- 3R

--

141.0 72.0- 200.0 55.9 , 59.1- 5R 511.1 , 1000.0 , 820.0 , 12R

( ) () ( 50.0< eulav-p)

: 5R :3R ) ( . : 12R :

(50.0 < 530.0 = eulav-P , 520.3 = W) ( )

. .

()

630.0 77.2 51.1 219.1- 3800.0 32.0- 9300.0 516.7 537.1 887.4- 3R , 043.0 2000.0 , 45.0 500.1- 5R 770.1 712.0 6800.0 , 527.0 470.0 91R , 502.0 100.0 , 4820.0 470.0 12R

( doohilekiL goL2-)

2^R-llenS&xoC tiF fo ssendooG( tseT) .)2^R - ekreklegaN(

--

()

/ dohteM dlaW esiwpetS

eulav-P

&

- - - - , , 43.0 000.0 , , 46.0 74.0 000.0 73.94 , 96.0 05.0 000.0 12.55 ,

77.0 65.0 , , ,

(doohilekil gol2-) ( )

&

: 91R ( )

000.0 =eulav-p , 800.56 = c(: .)10.0