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NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

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*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

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2008-2009 ynmoifESpf ynm&nfcG sefqkay;yGJ apmrGefvSay:awmfrlausmif;wGifusif;y

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2008-2009 ynmoifESpftwGuf ynm&nfcRefqkay;yGJtcrf;tem;wpf&yfudk rEåav;NrdKU? csrf;jrompnfNrdKUe,f? atmifyifv,f&yfuGuf&Sd apmrGefvS-ay:awmfrlbkef;awmfBuD;oif ynma&; ausmif;wGif 9-1-2010 aeY eHeufydkif;u usif;yjyKvkyfcho J nf/ tqdkyg apmrGefvaS y:awmfrlbke;f awmfBuD;oif ynma&;ausmif;wGif &SifomraPtygt0if ausmif;om;? ausmif;olaygif; 500 ausmf&í dS ¤if;wdt Yk wGuf ynmoifp&dwu f o kd mru Avmpmtky?f cJwrH pS í ausmif;pdr;f 0wfpt kH qH;k vdktyfrIrQeforQudk q&mawmfu tcrJha0iSoifMum;ay;cJhonf/ ,cktcg q&mawmfrS wdk;wuf rsm;jym;vmaom ausmif;om;? ausmif;olrsm;twGuf ESppf OfBuHK&NrJjzpfaom pmoifaqmifrvHrk rI sKd; aemufxyfrBuHKawGU&avatmif ay 90 × ay 30 tqifhjrifhausmif;aqmifopf BuD;wpfaqmifudk aqmufvkyf&efpDpOf vsuf&Sd&m ynmyg&rDjznfhqnf;vdkaom tvSL&Sifrsm;taejzifh qufoG,fvSL 'gef;vdkygu q&mawmfxH zkef;eHygwf 09-2031758 odjYk zpfap? 09-6500199 odkYjzpfap quf oG,fvSL'gef;EdkifaMumif; od&Sd&onf/ udknD (rEåav;)


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NO.(55), 16- March, 2010

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HONESTY IS THE BEST POLICY

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OD;pdefvdIif (r[m0dZÆm)

uHjrifh




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NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

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zdk;at; (NrdKUr)


*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

u ½dkuful;cJhwJh If You Only Knew Zmwfvrf;wGJrSm Zmwf&HtaeeJY rxif r&Sm;yg0ifcJhwmuae pajym&rSmjzpfyg w,f/ 'guawmh ol&JU tEkynmrSwf wdkiftpudk azmfjycJhjcif;jzpfygw,f/ 2005 ckESpfrSmawmh KBS 2 u ½dkuf ul;cJhwJh Sad Goodbye Zmwfum;rSm awmh acgif;aqmifrif;om;taejzifh pNyD;o½kyfaqmifxm;ygw,f/ xl;jcm; csuf w pf c k u awmh &S i f a 'gif 0 k c f [ m tjcm;rif;om;rsm;vdk ½kyf&SifZmwfum; rsm; wpfcgrS½dkuful;cJhjcif;r&SdbJ Zmwf

udk&D;,m;rif;om;acsm Shin [m jr0wD½yk jf rifoMH um; rSm xkwfvTifhjyocJhwJh ]]ESpfvHk;om; rSww f rf;}} Zmwfum;eJY jrefrmy&dowf awG&JU ESvHk;om;udk ydkifpdk;EdkifcJhwJh rif; om;wpfa,mufjzpfygw,f/ &Sifa'gif0kcfudk 1982 ckESpf puf wifbmv 14 &ufaeYu awmifudk&D; ,m;Edik if H qd;k vfNrdKUrSm arG;zGm;cJyh gw,f/ udk,ftav;csdef 75 uDvdk*&rf? t&yf k awmh tjrifh 186 cm &SNd yD; aoG;tkypf u ]]at}}trsKd;tpm;jzpfygw,f/ ynm a&;taeeJY Kukmin University rSm tEkynmqdkif&m bmom&yfudk wuf a&mufqnf;yl;vsuf&ydS gw,f/ &Siaf 'gif 0kcf[m o½kyfaqmiftqdkawmfwpfOD; jzpfwJh Kin Ki Bum eJY nDtpfudkawmf pyfolwpfOD;jzpfygw,f/ &Sifa'gif0kcf&JU tEkynmc&D;udk ajym&&ifawmh 2004 ckESpfrSm KBS 2

Dong Wook



vrf;wGJrsm;om ½dkuful;cJhjcif;yJjzpfyg w,f/ y&dowfawG&UJ vufcyk o f v H ufcH rI&&SdcJhwmuawmh 2006 ckESpfrSm KBS 2 uyJ ½du k u f ;l cJw h hJ Cloud Stairs (ESvHk;om;rSwfwrf;)Zmwfvrf;wGJyJjzpf ygw,f/ tJ'ZD mwfum;u ud&k ;D ,m;Edik if H rSm atmifjrifrIxl;xl;jcm;jcm; r&&SdcJh ayr,fh &Sifa'gif0kcfudkawmh y&dowf awmfawmfrsm;rsm;uvJ rsufpduscJhyg w,f/ tqdkyg Zmwfum;rSm rif;orD; Han Ji Hye (apm&m)eJYtwl wGJzuf o½kyfaqmifcJhwmjzpfygw,f/ tJ'ZD mwfum;rSm b0vdiI ;f wHy;kd awG ½du k cf yfraI Mumifh b0emcJw h hJ rdcif pGefYypfcHom;wpfa,muftjzpfvnf; aumif;? ausmif;p&dwfrwwfEdkifvdkY b0&nfrSef; csufudk pGefYvTwfcJh&wJh vl i ,f w pf a,muf t jzpf v nf ; aumif;? vlcsrf;omaq;½Hk ydkif&SiforD;

Han Ji Hye (apm&m)&JU

toufuu kd ,f &if; q&m0efta,mifaqmifum Han Ji Hye eJY vufxyfzBYkd udK;pm;&if; tcspf udak wGU&Scd w hJ hJ vlvrd w f pfa,muftaerS aemufq;kH olarQmrf eS ;f wJh b0ysuq f ;D cJ&h wJh oem;p&mvli,fwpfa,muft jzpfvnf;aumif; um½du k w f mwpfcx k rJ mS wif tcspftrkef;rsm;ESifh [efaqmif vli,fp½dkuf? oem;p&mvli,fp½dkuf? tpGef;ESpfzufudk ydkifydkifEdkifEdkif o½kyf aqmifEdkifcJholwpfOD;jzpfvdkY y&dowf awG&JU rsuf&nfudkcsLEdkifcJholwpfOD;jzpf

ygw,f/ y&dowfawG&JU taumif;qHk; vufcHrIp&cJhwmuawmh 2007 ckESpf rSm SBS u ½dkuful;cJhwJh Money's Warfare Zmwfum;eJYyJjzpfygw,f/ t qdkygZmwfum;aMumifh udk&D;,m;EdkifiH omru tjcm;tm&SEdkifiHrsm;xdyg em rnf*kPfowif;arT;ysHUcJhygw,f/ tJ'D Zmwfum;rSm rif;om; Park Shin Yang? rif;orD; Park Jin Hee (,Gef *sL;)wdkYeJY taumif;qHk;wGJzuf o½kyf aqmifEikd cf yhJ gw,f/ tJ'ZD mwfum;eJY yJ &Sifa'gif0kcf[m 2007 ckESpf&JU t aumif;qH;k vlopfwef; o½kyaf qmifqk udk SBS u csD;jr§ifhjcif;cHcJh&ygw,f/

tqdyk g Zmwfum;rSm aiGw;kd acs; pm;wJh cyfrdkufrdkufvli,fwpfa,muf ae&mrS o½kyfaqmifcJhygw,f/ tEkt &GtvSum½dkufwmrsm;rSmom o½kyf aqmifcJhwJholUtwGuf 'DZmwfum;u awmh b0wpfqpfcsKd; atmifjrifrI& atmif cyfqdk;qdk;cyfayay vli,fwpf a,muftjzpf xl;xl;jcm;jcm; o½kyf aqmifEikd cf w hJ maMumifh ud&k ;D ,m;jynfol awG&JU taumif;qHk;tEkynm&Sifwpf OD;tjzpf owfrSwfjcif;cHcJh&ygw,f/ tJ'Daemufydkif;rSmawmh 2008 ckESpfrSm SBS u½dkuful;wJh On Air (avvdIif;cspfol) Zmwfum;rSm yg0if o½k y f a qmif r d c J h j yef y gw,f / ol U &J U tEkynmtvkyfawGudk qufwdkufqdk

ovdk tqufrjyuf½u kd u f ;l &if; 2010 jynfhESpf SBS u ½dkuful;wJh Stars Falling From the Sky Zmwfvrf;wGJ rSm aemufqHk;yg0ifxm;aMumif; od&Sd &ygw,f/ &Siaf 'gif0ck u f kd cspMf uwJh y&dowf rsm;twGuf olvIyf&Sm;cJhwJh tEkynm vIyf&Sm;rIrsm;eJY &&SdcJhwJh qkwHqdyfawG udk azmfjyay;vdkufygw,f/

½dkuful;cJhaom Zmwfvrf;wGJrsm; rSm

If You Only Knew (KBS 2, 2004) Oh! Pil Seung And Bong Soon

Young (KBS 2, 2004) Hong Kong Express (SBS, 2005) Sad Goodbye (KBS 2, 2005) Soulmate (MBC, 2006) Cloud Staris (KBS 2, 2006) Money's Warfare (SBS, 2007) On Air (SBS, 2008) Mobilephone Detective (MBC, 2008) Lottery Trio (KBS N, 2008) Stars Falling From The Sky (SBS, 2010)

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&&SdcJhaomqkwHqdyf

2007 ck E S p f SBS Acting Awards : New Star Award qk u d k SBS u 2007 ckESpfwGif ½dkuful;cJh aom "Money's Warfare" twGuf

&&SdcJhygw,f/ 'D w pf y wf ol U ud k c spf a om awmf0ifyef;y&dowfrsm;taejzifh aus eyfESpfodrfhMur,fvdkY xifygw,f/

Nidrf;olpH




*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

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HONESTY IS THE BEST POLICY

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- - - - - - - -

pm;yGJwifZGef; pm;yGJwifZGef; pm;yGJwifZGef; tenf;i,f pm;yGJwifZGef; pm;yGJwifZGef; tenf;i,f tenf;i,f

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10

*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

rSm t*Fvdyfa0g[m&rS toHvS,f xm;jcif;yifjzpfonf/ jrefrmEdkifiH wGif ]]*sme,f}}[laom jrefrmh a0g[m&udkoHk;í a&S;OD;yxrckepf &uf wpfBudrfpwifxkwfa0cJhaom *sme,frSm ]]jrefrmhAsL[m*sme,f}} jzpfonf/ ,if;*sme,fukd AsL[mcif üñS y u f m puf b ; D pD ; &if ; owif ; pm trnfcH pma&;q&mOD;cifarmifu ]]pme,fZif;}}[laom a0g[m &rSmowif;pm? *sme,f? r*¾Zif;[l zwfoGm;aom vlwpfa,muf\yHk wnfaxmifum a&TOa'gif;? OD;b h nf/ xdak cwfxt kd cg oef;ESihf a&Twav;wdOYk ;D pD;í 1919 aom a0g[m&oH;k rsKdukd pkaygif;ac: udyk g azmfjycJo a0:aom a0g[m&jzpf a Mumif ; u owif ; pmy&d o wf t Bud K uf ckESpf 'DZifbm 13 &uf? paeaeY pdwf"mwfudk½dkufcwfvIyf&Sm; xif wG i f pwif x k w f a 0cJ h y gonf / avhvmod&Sd&ygonf/ *sme,ftzk;H wGif ]]jrefrmhAsL[m}}[k ,if;a0g[m&udk pma&;q&m &Sm;apcJhawmhonf/ d urÇmppfBuD; Ny;D cgpwGif om a&;om;í *sme,ftwGi;f acgif; BuD; OD;A*sDidk (wdk;wufa&;OD;pdef)u 'kw, ppfBudKacwfpme,fZif;rsm;wGif wD &efukefNrdKUü ol&d,owif;pm? jref pOfrsm;wGif ]]jrefrmhAsL[m*sme,f}} xGiftoHk;jyKcJh&mrS xif&Sm;vmjcif; rmhtvif;owif;pm? 'D;'kw*f sme,f? [k pmrsufESmwdkif;wGif azmfjyxm; *sme,fausmfponfwdkY jyefvnf onf/ t&G,frSm 'Drdkif;av;csKd;t jzpfonf/ kd nf &G,fjzpfí wefzdk;rSm wpftkyf 4 yJ ]]BuD ; yG m ;csrf ; oma&;}}pm xkwaf 0cJ&h m q&mBuD;OD;A*sDio 1946 ck E S p f ? azazmf 0 g&D v 2 &uf jzpfonf/ tkyfudk atmifjrifpGm xkwfa0cJhNyD; aemuf oHk;ESpftMumwGif q&mBuD; (1307 ckESpf? wydkYwGJvqef; 1 ,if;*sme,fwGif ]]acgif;BuD; f m,Drw S f OD;A*sDidkonf wdk;wufa&;r*¾Zif;udk &uf) paeaeYrSpí wdk;wufa&;*sm ydik ;f }} a'gif;a&TO\ ]]'dik , wrf;}}? trsKd;orD;rsm;twGuf rpö pwifxkwfa0cJhonf/ 1936 ckESpf? e,fudk jyefvnfxkwfa0cJhonf/ ZGefv 6&uf (1298 ckESpf? e,kef vGwfvyfa&;&NyD;aemufwGif wmarmifrdIif;\ aqmif;yg;u@? kd nf wd;k wufa&;*sme,f a&TOa'gif;\ ]]arwÅmppftESpfwpf vqk w f 3 &uf ) paeaeY r S p í rl OD;A*sDio q&mBuD;onf wdk;wufa&;r*¾Zif; tjzpfrS wdk;wufa&;owif;pmudk &m}} tcef;quf0w¬K? ]]rodef;jrifh tjyif bm;rm;*sme,fudkyg pwif wpfjzpfvJajymif;vJxkwfa0cJh&m ESihf rode;f vS0w¬K}}? paeywftwGi;f xkwfa0cJhonf/ bm;rm;*sme,fudk 1954 ckESpfwdkifonftxd wnf&Sd ta&;BuD;aom owif;rsm;ponf &ufowÅywf paeaeYwikd ;f xkwaf 0 cJhonf/ acwfrDwdk;wufajymif;vJ jzifh yg&Sdygonf/ Edkifaom wdk;wufa&;OD;pdef[k ac: jrefrmbmomjzifh a&S;OD;yxr cJhonf/ xdrk w S pfqifh 1938 ckEpS w f iG f &rnfomjzpfygonf/ wdk;wufa&; xkwfa0cJhaom r*¾Zif;rSm ]]jrefrmh f nf wd;k wufacwfro D nfrmS r*¾Zed }f }yifjzpfonf/ ,if;r*¾Zif;udk bm;rm;*sme,fukd &yfqikd ;f NyD; 1938 OD;pdeo ckESpf? arv 3 &uf (1300 jynfh ,ckacwfopfwikd af tmif pGr;f aqmif 1911 ckESpfrwdkifrDu jynfNrdKUrS hJ nfukd avhvmod&&dS ausmif;q&mBuD; OD;armifarmif ESp?f uqkev f qef; 5 &uf) t*FgaeY BudK;yrf;Edik cf o pwifxkwfa0onf[k od&aomf rS p í q&mBuD ; OD ; A*sD i d k o nf ygonf/ jref r mEd i k i f ü H 1836 ck E p S w f i G f vnf; taxmuftxm;tcdik t f rm wd;k wufa&;r*¾Zif;udk pwifxw k af 0 cJo h nf/ q&mBuD;OD;A*sDio kd nf vrf; weoFm&Dwdkif; rif;BuD;jzpfol rpö rawGU&yg/ taxmuftxm;cdkifvHk ½dk;vrf;a[mif;wGif qifhumxGifol wmAvef',fu a&S;OD;yxr jrefrm pGmjzifh od&aom jrefrmbmomjzifh jzpfonf/ wdk;wufa&;owif;pmr bmomjzifh owif;pmwpfapmif a&S;OD;yxrxkwaf 0onfh r*¾Zif;rSm xGufrDuyif &efukefNrdKUwGif xkwf xkwfa0cJhaMumif;udk ol\tpD&ifcH ]]&wemyHkr*¾Zdef}}yif jzpfygonf/ a0wGifus,faeNyDjzpfaom ol&d, pmt& od&ygonf/ owif;pmrSm ,if;r*¾Zif;udk 1911 ckESpf {NyDv owif;pmESifh jrefrmhtvif;owif; armfvNrdKifNrdKUrS xGufcJhaMumif;od& wGif rEåav;NrdKUrS pwifxkwfa0cJh pmBuD;ESpfapmif&SdaeygNyD/ ol&d,? aomfvnf; owif;pm\trnfESifh í ]]r*¾Zif;}} [laom t*Fvdyfa0g S x f m; jref r mh t vif ; owif ; pmt&G , f xkwfa0aom&ufpGJwdkYudk rod&yg/ [m&udk ]]r*¾Zed }f }[k toHv, ½dGKifav;csKd;t&G,ftpm;jzpfonf/ taxmuftxm; cdkifrmpGm ygonf/ h &d aom yxrjrefrmowif;pm od&Yk mwGif jrefrmhr*¾Zed af emuf ,cifu xkwfa0cJhNyD;aom avm jzifo rS m armfvNrdKifrS ]]"r®odwif;pm}} rS xkwfa0aom jrefrmhtvif;r*¾ uom&owif ; pm? ra[mf o "m owif;pm? aemf&xmowif;pm? yifjzpfonf/ ,if;owif ; pmud k Zif; (1912 ck? 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umwGef;


*sme,f

NO.(55), 16- March, 2010

11

HONESTY IS THE BEST POLICY

uAsm

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armifaumif;,Of avmifpm0,f,loHk;pGJjcif; rjyK&onfh rD;zdk tif ' d k e D ; &S m ;Ed k i f i H ? ta&S U *smAm;uRef ; ? ygrD u mqef N rd K UwG i f tdrf&SifrwpfOD;u ol r \td r f a emuf a z; wGif obm0"mwfaiGU jzifh csufjyKwfpOfjzpf onf/ tqdkyga'owdkY onf a&eHqo D rYkd [kwf obm0"mwf a iG u d k 0,f,lzdkY rvdkbJ ajr BuD;udw k ;l ½Hjk zifh obm0 "mwfaiGrsm; xGufay:

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vm&m vG,fvifhwultoHk;cs½Hkjzpfonf/ tif'dkeD;&Sm;EdkifiHonf urÇmay:wGif obm0"mwfaiGUtxGufqHk;EdkifiH 20 wGif yg0ifaMumif; avmifpmqDESifh "mwfaiGUqdkif&m *sme,fwGif azmfjyxm;onf/ Ref: T.S.T: 1.2.2010

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w½kwfEdkifiHonf a&S;a[mif;,Ofaus;rI <u,f0onfh ordkif;aMumif;&Snfvsm;aom EdkifiHjzpfay&m odyÜHokawoeynm&Sifrsm;u a&S;a[mif;ypönf;rsm;? tEkynmvuf&mrsm;udk rMumcP wl;azmf&&Sd ayonf/ rMumrDu w½kwfa&S;a[mif; okawoeynm&Sifrsm;u a&S;a[mif;ocsKØif;*l 25 ckudk wl;azmf&&SdcJhonf/ EdkifiH\ taemufawmifydkif; pDcRrfjynfe,f? acsmif'l;jynfe,f? a&SmifvDtlNrdKUwGifjzpfNyD; ocsKdØif;*lrsm;onf pwk&ef;rDwm 5000 twGif;ü&SdaMumif;? taemuf[efrif;quf (206 BC rS AD 25) umvtwG i f ; jzpf o nf [ k cef Y r S e f ; &onf / a&S ; a[mif ; tk w f r sm;? td k ; rsm;ES i f h aMu;vufeufrsm;udk ywf0ef;usifüawGU&NyD; ynm&Sifrsm;u csrf;om<u,f0onfh *kPfoa&&Sd rdom;pktodkif;t0dkif;[k cefYrSef;Muonf/ Ref : China Pictorial : 1.2010


12

*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

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A/45, Thirimingalar Road (Japan Road), East Ywama Quarter, Insein Tsp, Yangon, Myanmar.

phone: 09 50 19043, 09 53 22113, 09 99 24057

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NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

(uGJvGJjcif;)udk atmufygtwdkif;ajymqdkoHk; EIef;avh&Sdw,f/

(,ciftywfrStquf) 'Dtcef;rSm avhvm&rSmawGuawmh tpnf;ta0;&JU oabmobm0 pum;rsm; jcif;? tjiif;tckefjyKjcif;r&SdbJ aqG;aEG;yGJjzpf atmif vkyfaqmifrIta&;BuD;yHkESifh wpfzuf olajymwmudk oabmwlwJhtcg 'grSr[kwf oabmxm;uGjJ ym;wJt h cg ajymqd&k r,ft h oH;k tEIef;pmvHk;awGyJjzpfygw,f/

(B) oabmwlnDjcif; (Agreeing)

jyif;jywJh odkYr[kwf cdkifrmwJh oabm wlnDjcif;udk atmufygpum;&yftoHk;tEIef; rsm;ESifh azmfjyavh&Sdonf/

Strong agreement a. You're perfectly right. The costs involved must be incredible. b. I couldn't agree more. We got our (A) pum;rsm;jcif;rjzpfbJ aqG;aEG;jcif; latest recruits after we won the Discussion without argument industry award for best advertise [Dvm&D½k'fu tpnf;ta0;rsm;rSm ment. NidrfoufrI&Sdatmifxm;&Sdjcif;&JU ta&;BuD;yHk c. Precisely. Creativity comes to some taMumif; ajymqdkaewmjzpfw,fof our people in the middle of the "In a meeting, you discuss things. night. In the discussion, some people may d. Exactly. We have to look at the agree with you. Other may disagree. company as one unit. They may have differences of opinion e. Absolutely. It's the output, not the with you, but the important thing is to input, that counts. keep calm and remain courteous. It's a. cifAsm;(ajymwm) vHk;0udkrSefw,f/ ukef OK to disagree, but it's not OK to be usr,fhp&dwfawGu r,HkMunfavmuf impolite or rude or to lose your atmifyJ/ temper. b. uRefawmf'ghxufydkNyD; oabmwlp&mr

tpnf;ta0;wpfckrSm udpötaMumif; t&mrsm;udk aqG;aEG;Muwmjzpfw,f/ aqG; aEG;&mrSm olwcsKdUu oifESifhoabmwlEdkif ovdk oabmxm;uGjJ ym;olrsm;vnf; &SEd ikd yf g w,f/ olwdkYu oifESifhoabmxm;uGJjym; jcm;em;csufrsm; &SdEdkifygw,f/ 'gayrJh ta&; BuD;wmu NidrfoufrI&SdNyD; ,Ofaus;zdkY (&nf rGefzdkY)yJjzpfygw,f/ oabmrwlEdkifwmu ]]tdkau}} (OK) yg/ 'gayrJh r,Ofaus;wm 'grSr[kwf ½dkif;wm 'grSr[kwf a'goxGuf wmuawmh ]]rtdkau}}ygbl;/ An argument is when people disagree about something, perhaps becoming angry. Your argument is also the set of ideas that your use to prove your point: to show that what you are saying is true.

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(argument) qdkwmu wpfpHkwpf&mESifhywf

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13

Mild disagreement: a. That's not really how I see it. Eveyone should be allowed to work in the way that's best for them. b. I don't really agree. The prizes are important, but people would come to work for us anyway. c. I can't really go along with you there, I think we need to see people at their desks actually working. d. I think you're mistaken. If the designers get to work late, they don't go out for lunch. e. I'm afraid I can't agree with you there. All you financial people do is worry about costs. a. uRefawmfjrifwm (yHk) utJovdkr[kwf

bl;/ vlwdkif;udk olwdkYtwGuf taumif; qHk;jzpfr,fhenf;vrf;eJY vkyfudkifcGifhay; oifhw,f/ b. uRefawmfodyfoabmrwlvSygbl;/ qk rsm;u ta&;BuD;ygw,f/ 'gayrJh vlawG ub,fvdkyJjzpfjzpf uRefawmfwdkYtwGuf tvkyfvmvkyfrSmyg/ c. tJ'DrSm uRefawmfcifAsm;eJY oabmwlEdkif rSmr[kwfbl;/ vlawG olwdkYpm;yGJrSm wu,ftvkyv f yk af ewmudk uRefawmfwYkd MunfhzdkYvdkr,fvdkY uRefawmfxifw,f/ d. cifAsm;rSm;w,fvdkY uRefawmfxifw,f/ 'DZdkifemawGu tvkyfvkyfwm aemufus &if olwdkYaeYv,fpmxGufpm;rSm r[kwf bl;/ e. tJ'DrSm cifAsm;eJYoabmwlEdkifrSm r[kwf bl;/ cifAsm;wdkYb@maiGaMu;qdkif&m vl &Sdawmhbl;/ taumif;qHk;aMumfjimt tm;vHk;u ukefusp&dwfrsm;tay: ylyef wGuf vkyfief;qk&&SdNyD;aemuf uRefawmf wmyJwwfw,f/ wdkY&JU taESmif;qHk;tzGJUom;opfawGudk jyif;xefwJh oabmxm;uGJjym;rI odkYr &&Sdwmjzpfw,f/ e. twdtusygyJ/ wDxGifzefwD;rIu uRef [kwf qefYusifajymqdkrIudk atmufygyHkpHESifh awmfwdkY&JU vlwcsKdUqDnOfhv,f,Hvm ajymqdkoHk;EIef;avh&Sdw,f/ Strong disagreement: a&mufwmjzpfw,f/ d. tppfyJ/ uRefawmfwdkYu ukrÜPDudk ,l f. I'm sorry, but that's out of the question. You can't expect people to epfwpfcktjzpf Munfh&rSmjzpfw,f/ c. [kww f maygh (rSew f maygh)/ ta&;BuD;wm (pum;ajymwm)u txGuftiftm;pkyJ jzpfw,f/ toGif;tiftm;pkr[kwfbl;/

go home at ten and come back at nine in the morning. g. I think you're wrong. The design department's costs are justified because of our high quality work. The costs of the other departments are not justified. h. Of course not. The latest figures I've seen show that the project is within budget. i. That's absurd. There must be some sort of control on when people work. j That's ridiculous. Each department has very specific needs. f. 0rf;enf;ygw,f/ tJ'gu pOf;pm;zda Yk wmif

rvdkygbl;/ vlawGudk n 10 em&Djyef cdkif;NyD; eHeuf 9 em&Djyefvmcdkif;zdkY rarQmf vifhEdkifygbl;/ g. cifAsm;rSm;w,fvdkY uRefawmfxifw,f/ uRefawmfwdkY&JU jrifhrm;wJht&nftaoG; vuf&mawGaMumifh 'DZdkif;Xme&JU ukefus p&dwrf sm;u cdik v f ykH gw,f/ (rQwygw,f) tjcm;XmeawG & J U uk e f u sp&d w f r sm;u rcdkifvHkygbl;/ (rrQwygbl;) h. r[kwfygbl;/ uRefawmfawGUcJhjrifcJh&wJh taESmif;qHk;udef;*Pef;awGu pDrHudef; (y½d*k su)f &JU bwf*suv f Qmxm;csut f wGi;f &Sdwmudk jyoygw,f/ rSwfpk / of course not udk tav;t eufjyKajymqd&k mrSm No tpm; toH;k jyKyg w,f/ i. t"dyÜm,fr&Sdvdkufwm/ vlawGtvkyfvkyf aepOfrSm xdef;csKyfrIwpfpHkwpf&mawmh &Sd &rSmaygh/ j. &,fzdkYaumif;w,f/ Xmewkdif;rSm oD;jcm; vdktyfcsufrsm;&Sdw,f/ rSwpf k / That's absurb eJY That's ridiculous oHk;pGJrIudk owdxm;yg/ ,if;toHk;tEIef; awGu odyfjyif;xefwJhtwGuf apmfum; ovdkjzpfEkdifygw,f/ (qufvufazmfjyygrnf/)

OD;vSjrifh (rm;uufwif;)

umwGef;

tay:,H,du oabmwljcif;rsKd;udk awmh atmufygpum;&yftoHk;tEIef;awGeJY azmfjyavh&Sdw,f/ Mild agreement: f. You may be right there. We're already ten per cent over budget. g. That's true, I suppose. There must be some limits on when they work. h. I suppose so. They seem to arrive and then go straight out again to eat. f. tJ'DrSmcifAsm; rSefEdkifygw,f/ uRefawmf

wdkYu bwf*suf&mxm;csuf&JU txuf 10% ausmf&SdaeygNyD/ g. tJ'grSefw,fvdkY uRefawmfxifw,f/ ol wdkYvkyfudkifwJhtay:rSm uefYowfrIwcsKdU &Sd&r,f/ h. uReaf wmfto J vdyk x J ifw,f/ olwaYkd &muf vmMuNyD; pm;aomufzdkYcsufcsif;xGuf oGm;w,fvdkY xif&w,f/ (C) oabmxm;uGJjym;jcif; (Disagreeing)

tay:,H,du oabmxm;uGJjym;jcif;

pmrsufESm15rS tajz Tom's PouLtry Farm

\ tajzrSef (10) csuf

(1) b,fbufaxmifhrS Muufaygufav;wpfaumifaysmufaeonf/ (2) b,fbufaxmifhrSvlwGif EIwfcrf;arG;ygonf/ (3) iSufESpfaumifaysmufaeonf/ (4) wdrfwpfckaysmufaeonf/ (5) vlBuD;udkifxm;onfh oHk;cGvSHwGif tv,fvSHcsif;rwlyg/ (6) 0ufem;&GufwpfzufBuD;aeonf/ (7) vlBuD;\ OD;xkyf'DZdkif;rwlyg/ (8) vlBuD;wGif cg;ywfaysmufaeonf/ (9) tdrfrSrD;cdk;rsmaysmufaeonf/ (10) tdrfwpfvHk;aysmufaeonf/


14 NO.(54), 1- March, 2010

'Dwpfywf awmf0ifyef;pmzwfy&dowfawGtwGuf xl;xl;qef;qef; wd&pämeftcsKdUeJh rdwfqufay;vdkufygw,f/

yg;pyftus,fqHk; acG;uav;

t&yft&SnfqHk; acG;uav; tar&duefEikd if H u,fvzD ;kd eD;,m;&Sd Gibson trnf & S d acG ; uav;&J U t&yf t jrif h [ m 107 pifwDrdwm (42 . 2 vufr)&SnfwmaMumifh *pfepf rSwfwrf;rSm t&yft&SnfqHk;acG;uav;tjzpf rSwfwif;0ifcJhygw,f/

BuD;rm;wJh em;&GufawG ydkifqdkifxm;wJh ,kefuav; t&SnfqHk; a&Tig;BuD;

Augie vdYk trnf&wJh a&Ta&mifacG;uav; uawmh yg;pyftus,fq;kH acG;uav;tjzpf *if; epfrSwfwrf;0ifcJhaMumif; od&ygw,f/ b,f avmufxd us,fovJqdk&if wif;epfabmvHk; 5 vHk;wdwdudk wpfNydKifeuf udkufcsDvdkY&yg owJh/

tjrifhqHk;ckefjyEdkifcJhwJh 0ufuav; udkwufpk

urÇmht&SnfqHk; a&Tig; BuD ; tjzpf rS w f w rf ; 0if c J h w J h a&Tig;BuD;&JU t&Sn[ f m ESmacgif; aygufuae tNrD;xd 47.4cm (18.7 in) &Snv f sm;w,fvYkd od& ygw,f/ 'Da&Tig;BuD;udk e,fom vefedkifiHom; Joris Gijsbers u arG;jrLxm;ygw,f/

tar&duefEikd if &H dS urÇmeh m;&Gut f BuD;qH;k ,kefuav;&JU em;&Guf[m 79 cm (31.125 in) &Sdw,fvdkY od&ygw,f/

OD;csKdt&SnfqHk; Uncle Sam

wd&pämefawGxrJ mS ]0uf}awG[m aES;auG; pGmoGm;vmwJh wd&pämeftrsKd;tpm;awG jzpfay r,fh *syefEikd if zH mG ; Kotetsu trnf&dS 0ufuav; uawmh tpOftvmudk csKd;zsufum tjrifh 70 cm (27.5 in) xdckefjyEdkifwmaMumifh vlawG awmfawmfrsm;rsm; tHhtm;oifhcJhygw,f/ 'D0uf uav;&JU pGrf;aqmif&nfaMumifhvJ tjrifhqHk; ckefEdkifwJh 0ufuav;tjzpf *if;epfpHcsdef0ifcJhyg w,f/

tefu,fqrfvdkY trnf&wJh qdwfuav;[m olU&JUOD;csKdawGaMumifh *if;epfpHcsdef0ifcJh aMumif; od&Sd&ygw,f/ olU&JUOD;csKdawG[m xdyfwpfbufrS tjcm;xdyfwpfbufxd t&Snf 132 cm (52 in) &Sdw,fvdkY od&ygw,f/

armfawmfum; wHcg;aygufudk tjrefqHk;zGifhjyEdkifcJhwJh acG;uav;

uae'gEdkifiHrS Francis V Gadassi qdkol avh u sif h o if M um;xm;wJ h 'D a cG ; uav;[m armfawmfum;wHcg;aygufudk tjrefqHk; zGifhjyEdkif cJhvdkY *if;epfrSwfwrf; 0ifcJhygw,f/ 'Dvdk armf awmfum;wHcg;aygufukd zGiEhf ikd zf Ykd 11.34 puúeo Yf m tcsdef,lcJhw,fvdkY od&ygw,f/

tBuD;qHk;em;&Gufydkif&Sif Tigger

tjrifhqHk;ckefEdkifwJh acG;uav;

tar&duefEdkifiHom; ZeD; armifESHawGjzpfwJh Kate Long eJY Kathleen Conroy wda Yk rG; xm;wJh acG;uav;[m tjrifh 172.7 cm (68 in) xdce k jf yEdik cf v hJ Ykd tjrifq h ;kH ckefEdkifwJh acG;uav;jzpf *if;epf rSwfwrf;0ifcJhygw,f/

omrefacG;wpfaumif&UJ em;&G u f t &S n f [ m (6 in) cefYom&Sdwwfayr,fh tar&d uefEikd if o H m; Bryan arG;xm; wJ h trJ v d k u f a cG ; Tigger av;uawmh nmbufem;&Guf [m 34.9 cm (13.75 in) &SnNf yD; b,fbufem;&Gu[ f m 34.2 cm (13.5 in) &Snfvsm; w,fvdkY od&ygw,f/


*sme,f

NO.(55), 16- March, 2010

15

HONESTY IS THE BEST POLICY

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16

*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

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NO.(55), 16- March, 2010

17

HONESTY IS THE BEST POLICY

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toHwkajymwJh Mu,fwpfvHk;


18

*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

NAdwdoQxD;eef;rSm eef;ouf t&SnfqHk;tjzpf ESpfaygif; 67 ESpf Mum pd;k pHomG ;cJw h hJ 0dw&kd , d bk&ifr BuD;&JUb0rSm tapmydkif;umvudk tajcwnfNyD; tw¬KyÜw¬d½kyf&Sif ½dkuful;xm;wJh ½ky&f iS fyg/ 0dwk&d , d rif;orD;udk 1819 ckEpS rf mS arG;zGm; cJhygw,f/ olrwdk;atu wwd, ajrmufa*smh bk&ifjzpfNy;D a*smb h &k if rSm om;oHk;a,muf&SdwJhteuf 0dwdk&d,udk uifhNrdKUpm;u arG;zGm; cJw h myg/ olrwpfEpS o f rD;t&G,rf mS zcif uG,fvGefNyD; rdcifuifhNrdKUpm; uawmf&JU xdef;odrf;BuD;MuyfrIeJY BuD;jyif;vmcJh&ygw,f/ aemifrSm olr&JUOD;&D;awmf pwkwaÅ jrmuf0v D sH bk&ifeef;wufvmayr,fh om; orD;rxGef;um;vdkY wpfcsdefus&if xD;eef;qufcHr,fh eef;ñGefYvsmt jzpf 0dw&kd , d wpfO;D wnf;om usef &Sdygawmhw,f/ 0dw&kd , d &JUr,fawmf uifNh rdKU pm;uawmf[m qm*RefuGef½dGKif;eJY

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oEåmjr&D


*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

(,ciftywfrStquf)

tcef;tajcjyK oD;oefYudpö&yf 1/ ,ciftywfu tcef;tajc rsm; jyK yif&if;EdkifiHowfrSwfa&;wGif (Chapter spcific issues) (Chapter 56-60)

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19

awGUBuHK&aomudp&ö yf (tcef; 5660)udk aqG;aEG;cJhNyD;jzpfygonf/ ,cktywfwGifvnf; ,if;udpöt quf aqmif;yg;tjzpf qufvuf azmfjyoGm;jcif;jzpfonf/

wGif trsm;qHk;toHk;jyKcJhrIaMumifh jzpfygonf/ tcef;wdkif;wGif &Sdaeaom tcef;rSwfpk (Chapter Notes) udk yif&if;EdkifiHtjzpf vufrcHaom xkwfvkyfrItcsKdUESifhom ywfouf ygonf/ xdkYtjyif aemufqHk;vuf usef Oya' (Residrul Rules) udk usif h o H k ; &mwG i f pH o wf r S w f a &; (criteria) ESifhvnf; ywfoufae onf/ C.R.O

u vufcHaom yif&if; EdkifiHOya' (Rules accepted by the C.R.O)

a,bk,szGJUpnf;rIESifh Oya'\ xkwfvkyfrIonf acgif;pOf toGifvu©Pmrsm; tajymif;tvJjzpfaponf/ ,if;udk ( G e n e r a l s t r u c t u re a n d character of the rules)

txufwGif azmfjycJhaom udpö&yfrsm;wGif (T.C.R.O Technical committee on Rules of origin) u enf;ynmqdkif&mudpö

wGif tzGUJ 0ifEikd if rH sm;tMum; uGjJ ym; aomoabmxm;&S d a eygonf / ,if;oabmxm;rsm;udk pkpnf;í rl0g'tusKH;0ifaom udpörsm;wGif aumf r wD t qif h j zif h aqG ; aEG ; í tNyD;tjywfraqmif&GufEdkifaom udpw ö iG f ydrk u kd s,fjyefaY om (C.R.O Committee on Rules of Origin)

od k Y quf v uf w if j yí W.T.O 0ef B uD ; tqif h w G i f tqd k j yKcsuf (options) rsm;udk a&G;cs,fí tqHk; tjzwf,&l ef tajccHrcl srSwx f m;yg onf/ C.R.O rSm W.T.O \ yif&if;EdkifiHudpöwm0ef oD;jcm;ay; tyf x m;aom tzG J U jzpf y gonf / atmufajcaumfrwDtqifh T.C.R. O taejzifh a&G;cs,ftqHk;tjzwf ay;Edkif&ef tcsuftvufrsm;ESifh wuG options rsm;pkpnf;&mü t cef ; tqif h (chapter specific issues) ESihf ukey f pön;f wpfcck sif;t ajcjyKudpö&yf (Products specific issues) [lí cGJjcm;wifjycJhNyD;jzpf onf/ 2/ enf;ynmqdik &f m oabmxm; tjrifujJG ym;rI&adS eí tqdjk yKcsurf sm; pGmwGif acgif;pOfESifhacgif;pOfcGJt qifhwGif &Sdaeygonf/ odkY&mwGif C.T.H Rules udk t"duOya'tjzpf acgif;pOfESifh acgif;pOfcGJtqifhwGif csrSwfay;cJh&m T.C.R.O tzGJU\ enf;ynmqdik &f m jyefvnfo;kH oyf&m wGif ,if;odkYcsrSwfay;cJh&jcif;jzpf onf/ udpö\ tajccHt&if;tjrpf jzpfaom tNrJujJG ym;rIrsm;rSm txl; ojzifh wpfpw kH pfcak om xkwv f yk rf I enf;pOfESifh qufpyfae&m txnf tvdyx f w k v f yk &f mwGif (Oyrm zdEydS f xyfydk;xm;jcif;? yg;vTmzHk;tkyfxm; jcif;? ta&mifcRwfjcif;? yef;½dkuf jcif;ESihf aq;qd;k jcif;paom vkyif ef; rsm;jzpfonf) ,if;uJhodkY xkwfvkyf rIrsK;d udk yif&if;Edik if t H jzpf vufc&H ef cdkifNrJaom ajymif;vJrItjzpf rSwf ,lxm;jcif;aMumifhvnf;jzpfonf/ ,if;odkY xkwfvkyfrItwGuf tjiif; yGm;rIjzpf&mü acgif;pOfcGJi,ftqifh

(C.T.H change in Tariff Heading)

[kac:onf/ Oyrm56 .01.21 uk w f t usÐ t wG i f ; cH tprsm;ES i f h tjcm; aom twGif;cHtp rsm; (csnfxnf) 56 . 01 . 30 uk w f t usÐ t wG i f ; cH tprsm;ESifh twGif;cH tprsm; (aumfvm? vufrsm;ponf) 57 .01 aumfaZmESifh tjcm; Murf;cif;qdkif&m t zHk;ttkyf? tzktxHk; rsm;? 57 .02 (bD) aumfaZmESifh tjcm; Murf;cif;qdik &f m tzH;k ttky?f tzktxH;k rsm; &uf v k y f x m;aom ypö n f ; ES i f h tjcm; ypönf;rsm; (pufrIt wwfynmjzifh &uf vkyfaom aumfaZm? aq;qdk;yef;½dkufryg 0if) 58 .01 ('D) tjcm;aom &ufvkyf xm;aom tarG ; yG aumfaZmtxnf tvdyrf sm;ESihf Cheriller txnf t vd y f rsm;? (,if;wGif zdESdyf xyfydk;jcif;? yg;vTm zHk;tkyfxm;jcif;? t a&mifcRwfjcif;? aq; qd k ; yef ; ½d k u f t xnf tvdyfrsm;rSty) 58 .05 vuf j zif h &uf v k y f xm;aom txnft vdyfrsm;ESifh tyfjzifh a&mifpHkcsKyfxdk;í yHk azmf x m;aom t xnftvdyfrsm;? *k E å e f y ef ; csD u m; p onfrsm;? 60 .01 ('D) tjcm;tarG;yGtxnf tvdyrf sm;? (,if;wGif ta&mif c Rwf j cif ; ? yef;½dkufjcif;? yg;vTm zHk;tkyfxm;jcif;? zdESdyf xyf y d k ; xm;jcif ; rsm; ryg0ifyg) C.T.S.H Change Tariff split Heading

acgif ; pOf c G J r sm;t ajymif;tvJjzpfrIESifh

bmvkyfaeMuvJ bmeDESifh aemfrmwdkYvifr,m;rSm toufBuD;NyDjzpfaom aMumifh aeYcif;ydkif;bmrQvkyf&efr&Sdojzifh wpfa,mufwpfae&m xdkifaeMuonf/ xdkpOfbmeDu vSrf;ajymvdkufonf/ bmeD / aemfra&? wdkY'DvdkyJxdkifae&wmysif;p&maumif; vdkufwmuGm/ pwDZifwdkYvifr,m;qD zkef;qufNyD; olwdkYbmvkyfaeMuvJvdkY ar;Munfhprf;yg/ aemfr / olwaYkd umfzaD omufNy;D pum;ajymae Muw,fvaYkd jym w,f/ bmeD / 'gqdk aumfzDoGm;azsmfcsnfuGm/ aemfru aumfzDESpfcGufazsmfNyD; pm;yGJay:csí xdkifvdkufonf/ bmeD / cPMumaomtcg pwDAifwdkYvifr,m; bmawG ajymaeMuvJvdkY zkef;qufNyD;ar;vdkufygOD;uGm[k ajymvdkufonf/

uAsm

rSm;oGm;NyD om;orD;rsm;aom atrDu uav;wpfa,mufudkac:NyD; oGm;a&m*gukq&m0efxHa&mufvmonf/ uav;uqkwfuefqkwf uefvyk af e&m oGm;pdu k fcHkay:odYk tawmfacsmharmhí xdkicf kid ;f &onf/ q&m0efu uav;\oGm;rsm;udk ppfaq;onf/ q&m0ef / uav;oGm;awGu bmjzpfvv Ykd /J tckusKyfppfMunfh wm tm;vHk;aumif;ygw,f/ atrdonf uav;udk aocsmMunfhí ]][,f 'ku©ygyJ/ pdwfr&SdygeJYq&m&,f/ uav;rSm;ac:vmrdcJhNyD}} [k ajymvdkuf onf/

ouf q d k i f a om yif &if;EdkifiHpH (criteria) wpfrsKd;jzpfonf/ 56 . 01 .10 trsKd;orD;oHk;twGif; ypön;f rsm; vufow k f y0gESihf vufow k yf 0g tem;wGif wyfqif &aom ypö n f ; rsm; ESifh tvm;wl trsKd; orD ; oH k ; twG i f ; cH ypönf;rsm;? C.R.O

odkY tqdkjyKwifjyaom a&G;cs,f&efudpörsm;

[options (proposed rules) submitted to the C.R.O]

aq;qdk;jcif; (,if;wGif tjzLa&mif aq;qdk;jcif;vnf; yg0ifonf) ESifh odrYk [kwf csnfrQifEiS t hf xnftvdyf

rsm;ud k yef ; ½d k u f a q;qd k ; jcif ; ? aq;qdk;jcif;ESifh ta&mifr&Sdaom csnf r Qif E S i f h t xnf t vd y f r sm;ud k yef;½du k af q;qd;k jcif;jzifh ta&mifq;kd xm;aom csnfrQifESifh txnft vdyftjzpf odkYr[kwf csnfrQifESifh txnftvdyu f kd ajymif;vJomG ;jcif; udk vSyatmif 'DZdkif;aq;a&mifjzifh jyKvk y f j cif ; ? xG u f a y:vmaom &v'fukefypönf;onf a&mif;0,f &mü xyfwdk;wefzdk;jzpfvmapjcif; ESihf t&nftaoG;ESihf oGijf yiftae txm;topf t jzpf o d k Y a&muf oGm;jcif;jzpfonf/ (qufvufazmfjyygrnf)

OD;vlwkwf


20

*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

(,ciftywfrStquf)

oufqikd o f l (ypön;f ydik &f iS f odrYk [kwf aMumifh wifoGif;ypönf;wdkY avsmh

(Release of goods when an offence has occurred)

atmufygtajctaersm;ü xdkol udkjyeftrf;jcif;jyKay;&efjzpfonf(u-1) taumuf c G e f x d e f ; csKyf r I wGif&SdaepOf ysufpD;oGm;í tcGeftcrsm;ay;&ef rvdk awmhaMumif; taumuf cG e f X meuqH k ; jzwf vQif aomfvnf;aumif; odkYr [kwf ul;oef;a&mif;0,f rIwefzdk;r&Sdoavmuf jzpf oGm;aMumif; taumufceG f u qHk;jzwfvQif vnf; aumif; ay;oGif;cJhaom tcGeftcrsm;udk oufqdkif olu awmif;cHvmvQif(u-2) ,if ; ypö n f ; rsm;onf r awmfwqxdcdkufrIaMumifh vnf;aumif;? obm0ab; 'PfaMumifhvnf;aumif; ysufqD;cH&jcif; odkYr[kwf tzwfq,fr&atmif qHk; ½IH;jcif;jzpfoGm;aMumif; t aumufcGefuvufcHvQif(u-3) uk e f y pö n f ; \ obm0 aMumifh avsmhenf;rIrsm; jzpf a y:aomtcg ,if ; avsmh e nf ; rI r sm;ud k t aumufcGefXmeu vufcH ygvQif ysufpD;oGm;aom ypönf;rsm; \ t<uif ; tusef y pö n f ; rsm;ud k jynfwGif;pm;oHk;&ef odkYr[kwf wif ydjYk cif;twGuf toH;k jyKygu usoifh tcGet f crsm; pnf;Muyfaumufc&H ef jzpfonf/ 1/ þvkyx f ;kH vkyef nf;udk usKdwkd uGefAif;&Sif;pHvkyfxHk; (3 . 44) wGif azmfjyxm;onf/ 2/ þvkyfxHk;ü toHk;jyKrItyg t0if usKdwdkuGefAif;&Sif;wGif jyef trf; (repayment) qd k o nf r S m aumufcHxm;aom tcGefaiGrsm; jyeftrf;jcif;tjyif raumufc&H ao; aom tcGeaf iGrsm;udk wpfcv k ;kH aomf vnf;aumif;? tpdwftydkif;aomf vnf;aumif; aumufcHrIrjyKbJ avQmhayghay;jcif;udkvnf; qdkyg onf/ 3/ þpHvkyfxHk;\ tajccHus aom oabmw&m;rSm ukefypönf; wifoiG ;f ol odrYk [kwf aMunmvTm wifoiG ;f olonf txufwiG f azmf jycJhaom taMumif;trsKd;rsKd;wdkY

tjypf w pf p H k w pf & musL;vG e f aMunmvTmwifoGif;ol)onf t enf;aysmufysufqHk;½IH;jcif;jzpf&í aMumif;ay:aygufaomtcg ukef aumufcGefESifh tjcm;tcGeftcrsm; ypönf;wpfpHkwpf&mudk vufcH&&Sd ypönf;rsm;udk xkwfay;jcif; ay;aqmif & ef rvd k a y/ xd k Y j yif jcif;r&SdcJhygvQif tcGeftc wpfpHk tjypfwpfpHkwpf&m usL;vGef aMumif;awGU&So d nft h cg Xmeqdik &f m ta&;,lrI odrYk [kwf Oya'aMumif; t& ta&;,lrw I Ykd Ny;D qH;k onftxd apmif h r aebJ uk e f y pö n f ; rsm;ud k xkwaf y;Edik o f nf/ odaYk omf azmfjyyg ukefypönf;rsm;onf jynfolUb@m odr;f xdu k af om ypön;f rsm;rjzpfro S m jzpfayrnf/ wpfzef tqdkygypönf; rsm;onf aemifaomtcg oufao cHtjzpf vdktyfaom ypönf;vnf; rjzpfrSomjzpfayrnf/ xdkYtjyif ukefwifoGif;olu oufqdkif&mt cG e f t crsm; ay;NyD ; onf h t jyif aemufxyfpnf;MuyfaumufcH&ef&Sd rnfh tcGeftcrsm;ESifh wyf½dkufEdkif onfh 'PfaiGrsm;twGuf tvHkt avmuf vHkNcHKrItmrcHwifoGif; xm;&Sdonfh tajctaevnf; jzpf &rnf/ 1/ ,if;vkyfxHk;vkyfenf;udk usKd wdkuGefAif;&Sif;pHvkyfxHk; (3-43) wGif azmfjyxm;onf/ 2/ þvkyx f ;kH vkyef nf;\ t"du usaom taMumif;&if;rSm ypönf; rsm;udk jynfolUb@modrf;&ef t ajctaer&Sjd cif;ESihf aemifaomtcg oufaocHtjzpf wifjy&ef tajc taer&Sdjcif;wdkYaMumifhjzpfonf/ wpfzef owdcsyf&efrSm þodkYvkyf EkdifaMumif; Oya't& jy|mef;xm; &Sd&efvdktyfonf/

ukefypönf;rsm; ysufpD;jcif; odkYr [kwf tcGefaumufcHjcif;rjyKEdkif awmhrnfh tajctaejzpfjcif;ESifh oufqdkifaom udpörsm; (Abandonment or destruction of goods)

(u) tcG e f t crsm;jyef a y;jcif ; odkYr[kwf aumufcHrIrS cGifhvTwf jcif; wifoiG ;f vmaom ukeyf pön;f rsm;udk jynfwGif;pm;oHk;&eftwGuf xkwfay;jcif;rjyK&ao;aomtcg wGifvnf;aumif; odkYr[kwf ,if; wdu Yk kd tjcm;aomtaumufceG v f yk f xH;k vkyef nf;wpf&yft& aqmif&u G f &efjzpfaomtcgwGifvnf;aumif;? jypfrIwpfpHkwpf&m NidpGef;jcif;vnf; r&SdaMumif; awGU&aomtcgwGif

wpf&mudkay;&ef wm0efr&SdaMumif; udkqdkvdkygonf/ wpfzef jzwfoef; uk e f p nf (goods in customs transit)ESihf tmrcHue k f avSmif½o kH iG ;f jcif ; wd k Y tygt0if j zpf a om t aumufcGefxdef;csKyfrI atmufwGif &SdaepOf obm0ab;'PfaMumifh aomfvnf;aumif;? enf;vrf;w usrSefuefaMumif; xif&Sm;onfh rawmfwqjzpfrI (duly authenticated accident) aMumifh ysufpD; oGm;jcif;? tzwfq,fr&avmuf atmif ysufpD;qHk;½IH;jcif;jzpfygu taumuf c G e f u auseyf v uf c H vQif ay;aqmifxm;aom tcGet f c rsm;udk jyeftrf;ay;&efjzpfonf/ þodkYaom udpö&yfwdkif;wGif tqdk ygukeyf pön;f rsm;onf w&m;0ifwif oGi;f xm;aMumif; taumufceG Xf me u auseyfvufcHrI&Sd&rnfjzpfNyD; ¤if;tjyif ypönf;rsm; ysufpD;qHk; ½IH;rIjzpfonfhtcsdeftxd taumuf cGeXf meucsrw S af om pnf;rsO;f pnf; urf; vkyfxHk;vkyfenf;rsm;ESifhtnD &Sdae? jzpfae&efvdktyfonf/ 4/ ypönf;rsmudk jyefvnfwifydkY jcif; odrYk [kwf oD;jcm;&nf&, G cf suf twGuf toHk;jyKjcif; jyKvkyfaom tajctaewGif tcGeftcrsm;udk wpfpw d w f pfyikd ;f oufomcGiafh y;&ef &Sdonfqdkygu jyeftrf;jcif;ESifh t cG e f o uf o mcG i f h a y;jcif ; onf aumufcHjcif;rjyKaom tcGeftc tpdwftydkif;xdom tuefYtowf jyK&efjzpfonf/ 5/ tcGeftc jyeftrf;jcif; odkYr [kwf oufomcGifhjyKjcif;udk cHpm; Edkifaomolonf ,if;udpöwGif t aumufcGefjypfrIwpfpHkwpf&m usL; vGefxm;jcif;r&Sd&ay/ tcsKdUaom taumufcGefXmersm;onf jypfrI wpfpw kH pf&mawGUaomfvnf; Oya' t& 'PfaiGuo kd m wyf½u kd Nf yD; jyef trf;ESifh tcGefoufomcGifhwdkYudk cHpm;cGifhjyKMuonf/ 6/ þvkyfxHk;vkyfenf;wGif t cGeaf umufcHjcif; rjyKEdkifawmhonfh tajctae&Sdypönf; (goods to be abandoned to the revenue) odkYr [kwf wefz;kd tm;jzifh enf;yg;vGe;f vS í ta&mif ; t0,f w ef z d k ; r&S d (commercially valueless) ypön;f [kq&kd mwGif t"dutcsufwpfcsuf

rSm oufqdkifol ypönf;ydkif&Sif odkYr [kwf aMunmvTmwifoGif;olu arwÅm&yfcHawmif;qdkrI jyK&efvdk aom tcsufjzpfonf/ wpfzef ta&mif;t0,fwefzdk;r&Sdqdkaom pum;&yf\ t"dymÜ ,frmS ukeyf pön;f onf ysufpD;qHk;½IH;rI jzpfoGm;onfh twG u f ta&mif ; t0,f w ef z d k ; (commercial velue) r&Sa d wmhonfh txd qkwf,kwfoGm;jcif; tajct aeud k ac:qd k o nf / xd k Y a Mumif h tcGefpnf;MuyfaumufcH&ef wpfpHk wpf & m pd w f 0 if p m;jcif ; r&S d a wmh onfh tajctae jzpfonf/ þ odjYk zifh oufqikd o f yl ikd &f iS f odrYk [kwf aMunmvTmwifoiG ;f olu arwÅm &yfcaH wmif;qdrk jI yKygvQif ,if;udpö ESihf ywfoufonfh ukeu f sp&dwrf sm; udk awmif;qdkolu uscH&efjzpf onf/ 7/ tcd;k cH&aomypön;f ESihf tvpf okwfcH&aom ypönf;wdkYudk rawmf wqjzpfrIESifh rvTJra&Smifomaom obm0ab;'PfaMumifh jyefvnf r&Edkifawmhonfh qHk;½IH;rIjzpfaom ypönf;rsm;tjzpf rowfrSwfay/ xkdYaMumihf tcGeftcrsm; jyeftrf; jcif;ESifh aumufcHrIrS cGifhvTwfjcif; tcGifhta&;udk r&&Sday/ jyefvnf r&Edik af wmhonfh qH;k ½I;H rIqo kd nfrmS jyefvnftzwfq,f&&d&S ef rjzpfEikd f aom odkYr[kwf &&Sd&efvufawGU rqefaom (impossible or impracticable) tajctaeudk qdkvdk onf/ wpfzef rawmfwqjzpfrI aMumifv h nf;aumif;? obm0ab; aMumifv h nf;aumif; omreftm;jzifh ]]ukefypönf;rsm; t&nftaoG;? yHk yef;oP²meftajctaersm; qkwf ,kwfysufpD;jcif; (deterioration) ESifh ukefypönf;rsm; ysufpD;jcif; (spoiled) udpw ö o Ykd nf yHrk eS t f m;jzifh þvkyfxHk;ESifh roufqdkifay/ (t ykd'f (u-2)ESifh a&maxG;roGm;&ef owdjyKyg&ef)/ wpfzef ukefypönf; aMunmvTm wifoGif;oltaejzifh ukefypönf;udk zsufqD;&ygu zsuf qD;NyD; usefaomt<uif;tusefwdkY udk taumufcGefXmerS &Sif;vif; xkwf,lrnfqdkygvQif pnf;Muyf aumufcH&rnfh tcGeftcwdkYonf <uif;usefaom ypönf;tay:wGif om pnf ; Muyf a umuf c H & ef j zpf onf/ þvkyx f ;kH t& yk*Kd¾ vfwpfO;D wpf a ,muf o nf jyef t rf ; jcif ; odrYk [kwf tcGeaf vQmhayghjcif;? uif; vGwfjcif;cHpm;cGifh&ygu ukefypönf; aMunmvTm wifoGif;pOfwGif t aumufcGefu taMumif;Mum;pm xkwjf yef&rnf/ ,if;taMumif;Mum;

pmwGif oufqdkif&mtaumufcGef vkyfxHk;vkyfenf;t& tNyD;owf aqmif&Guf&ef jyeftrf; odkYr[kwf tcGefuif;vGwfjcif;udk cGifhjyKonf [k yg&Sd&rnf/

ukefypönf;rsm; a&mif;cs&aiG (Proceeds of sale by Customs)

ypönf;rsm;udk owfrSwfcsdef twGi;f xkw, f &l efvma&muf aMu nmjcif ; r&S d a omtcgwG i f v nf ; aumif; odkYr[kwf tjypfusL;vGef aMumif; wpfpHkwpf&mrawGU&Sdaomf vnf; xkwrf ay;Edik af o;onft h cg rsm;wGifvnf;aumif; taumuf cGefXmeu ypönf;rsm;udk a&mif;csyg u tcGeftcESifhoufqdkif&m tzdk; tcrsm;EIwNf yD; ukeaf &mif;cs&aiGukd oufqdkifolodkY xkwfay;&efjzpf onf/ xkwfay;&efrjzpfEdkifygu owfrSwfumvwpfcktxd udkif wG,fxdef;odrf;xm;&efjzpfonf/ 1/ þvkyx f ;kH rSm pHvyk x f ;kH (standard procedure) r[k w f a o;/ wpfaxmufem;pHvyk x f ;kH (Transitional Standard Procedure) jzpfyg onf/ usKw d u kd eG Af if;&Si;f \ &nf&, G f csut f & ,if;vkyx f ;kH udk taumuf cGefXmewdkYu toHk;jyKrnfqdkygu tcsdet f awmfMumMum taumift xnfazmf toHk;jyK&efcGifhjyKxm;yg onf/ usKdwdkuGefAif;&Sif;wGif wpf axmufem;pHvkyfxHk; (3-45)tjzpf azmfjyyg&Sdonf/ 2/ taumufcGefu ypönf;rsm; udk a&mif;csaomtcgrsm;wGif us oift h cGet f crsm;? odak vSmif½ckH rsm; ESifh tjcm;tzdk;tcrsm;udk a&mif; csaiGrS EIwf,l&efjzpfonf/ wpfzef Oya'jy|mef;csuf&Sdygu tjcm;ay; &efupd rö sm;twGuv f nf; taumuf cGeu f EIw, f x l m;Edik o f nf/ ,if;odYk EIw, f pl &mrsm;,lNy;D í useaf iGrsm;udk EdkifiHOya'wGif jy|mef;xm;onfht wdik ;f tcsdeu f mvwpfct k xd ouf qdkifolu xdef;odrf;xm;&efjzpf onf/ ta<u;&&ef&Sdol odkYr[kwf oufqdkifolwdkYu xdkusefaiGudk t aumufceG u f xkwrf ay;rDtcsed w f iG f taumuf c G e f ü zd k i f w G J z G i f h v S p f awmif;cH&efjzpfonf/ þvkyfxHk; onf taumufcGefXmeu tcGef tcaumufcH&efr&Sdaom udpörsm; twGuf roufqdkif&ay/ xdktajc taersKd ; wG i f a&mif ; &aiG r sm;ud k tpdk;&xHwGif tyfESH&efjzpfonf/ (qufvufazmfjyygrnf)

rif;olcdkif


*sme,f

NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

The Age of Turbulence by Alan Greenspan

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NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

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24

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NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

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NO.(55), 16- March, 2010

HONESTY IS THE BEST POLICY

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