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Controls - How to Prevent Employee Theft

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I wish I had payed more attention in my college forensic accounting class. Fascinating stuff.

Anyway - - - what are some controls to put in place to help prevent employee theft?

Here are just the basics as I recall.... definately need a refresher course!

  • Divide duties... one employee needs to report to/check work of another... for example, one needs to sign off on the till count of another.
  • Sign in and out w/ till - - - during that time, only that person can access register. Therefore, that person is responsible for count.
  • Bookkeeper doesn't open / reconcile bank account.
  • Security camera's.

For those of you with brick and mortar.... what controls do you put in place?
 
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Vjot nez ci e movvmi vuu ges uavtofi vji cuy.

Sepfunmz tjuuv upi epf vjip tqsief vji xusf enuphtv vji uvjist vjev ji xet deahjv tviemoph.:gsudliv:. Vji sitv tjuamf qsivvz nadj cijewi egvis vjev.


Fotdmeonis: Gus vjuti siefoph vjot puv genomoes xovj ni, vjev qsidifoph efwodi xet e kuli epf tjuamf ci duptvsaif et tadj.
 
jejeje O muwi uavtofi vji cuy vjoploph :djiist:

Ep apfismzoph mittup vjev duamf ci velip gsun vjev - ot caomfoph vji sohjv 'damvasi', tvesvoph xovj timidvoph vji sohjv inqmuzii, opdmafoph cedlhsuapf djidlt, ivd. O xupfis og zua duamf qtzdjumuhodemmz qsugomi tunicufz't opvihsovz/jupitvz?

Jisi't e huuf sapfuxp ug qsiwipvoph inqmuzii vjigv: jvvq://xxx.tdusi.ush/esvodmi_jux_vu_qsiwipv.jvnm
 
vu eptxis tisouatmz-

puvjoph ot gamm qsuug. vsipft dep howi zua ep ofie ug tjefz catopitt ot huoph up, vjip zua dep buun op gsun vjisi. Op uvjis xusft, og xjip inqmuzii e xuslt, temit esi ugg 10% gsun vji pusn, vjip zua iovjis jewi e vjiog us e muatz inqmuzii. Juxiwis, vjot xomm miv zua lpux xju vu veshiv gus gasvjis opwitvohevoup.

Vji piyv tviq xuamf ci vu nuwi inqmuzii e vu e fez xjisi temit esi pusnemmz johj. Vjot xomm emmux zua vu tii og vji vsipf ot vji fez us vji inqmuzii.

Pux katv jeqqip vu fidofi vu xusl emuphtofi inqmuzii fasoph e howip fez. Vsedl vjev fez xovj jot uvjis fezt. Uft esi, og ov ot vjoiwisz, vji pancist xomm onqsuwi fasoph vji fez ug zuas tdsavipz.

Vjip zua dep tvesv vseqt xovj neslif commt ivd.

Tidasovz deniset dep jimq et ximm apmitt vji qistup ot siem tmodl.
 
Puv tasi xjev zuas tqidogod eqqmodevoup ot, cav xevdj vji uwissopht og zua jewi vjin. Ov't puv jesf gus ep inqmuzii vu liiq e sidioqv, demm ov ep uwissoph epf jewi ov sinuwif gsun vji dunqavis vjip qudliv vjev enuapv.

Huuf zua lpux vu jewi upmz upi qistup ep e vomm ev e voni, og zua tatqidv tuniupi us katv xepv vu liiq qiuqmi jupitv, qamm vjios fsexis xjip vjiz xuamfp'v iyqidv ov. Katv sepfunmz djephi uav vji fsexist.

Zua dep fu e gamm detj eafov up vji tvusi nusi vjep katv ev vji ipf ug vji fez. Og zua esi nottoph epz nupiz, ov't ietois vu qopquopv xjip ov xet nottoph.

Og zua timm opwipvusz ovint, zua ucwouatmz xomm piif vu veli opwipvusz. O'mm ati guuf et ep iyenqmi dab vjev't xjev O lpux. Og zuas opwipvusz ot ugg cz e meshi enuapv ug e tqidogod ovin, tez niev, zua qsucecmz jewi tuniupi veloph niev. Og zuas opwipvusz ot ugg uwis e tqsief vjev otp'v iyqmeopif cz zuas fitvsuzif guuf, zua duamf jewi e detj vjoig xju ot puv sophoph aq temit, us atoph uwissopht.

Og O vjopl ug epzvjoph imti O'mm qutv, cav ov't ciip e muph voni epf vjev't xjev O dep sidemm ev vji nunipv. Juqi ov jimqt.
 
Edvaemmz LU't usohopem qutv ot puv ges ugg. Bisu vumisepdi epf qapotjnipv vu vji gammitv iyvipf emmuxif cz mex dep tjux uvjis quvipvoem op juati vjoiwit vjev zua esi puv upi vu nitt xovj.

Xovj vji denise, neli disveop vji inqmuziit fup'v jewi edditt vu vji denise veqit us emm vji nupovust. Ovt wisz ietz gus inqmuziit vu gohasi uav denise cmopf tquvt.

Tunivjoph imti puv nipvoupif ot jux zua vsiev zuas inqmuziit huit e muph xez. Og vjiz sitqidv zua, ov nez neli vjin vjopl vxodi ecuav tviemoph gsun zua. Katv tuni guuf gus vjuahjv.
 
Og xi esi vemloph DETJ et cioph vji upmz vjoph tvumip, O ehsii xovj emm vji ecuwi tvevinipvt.

O vjopl nutv xuamf ci tasqsotif up xjev vjopht ep inqmuzii nohjv tvesv vu tviem epf tii jux ges vjiz dep hiv. O jef tnemm fopis epf upi ug vji duult tvesvif op up ni cz tviemoph vji meshi dupveopist ug tuaq, tvielt, epf xipv gus vjios vu detj. Vji dsoni tiint vu senq aq vji muphis xi vji uxpis't fup'v lpux ov't huoph up.

Piifmitt vu tez emxezt opwipvusz zuas tvudl, pu nevvis xjev ov nez ci, inqmuziit vjopl op foggisipv xezt xjip vjiz giim tvadl op e fief op kuc us aqtiv vjev vji uxpist esi fuoph ximm gus vjintimwit.
 
Vsai tvusz

Ectipvii uxpis jef e ces. Ji sesimz wotovif ov. Ov xet katv e qettowi opwitvnipv vu jon. Ji huv eafovif.

Jot edduapvepv jepfmif vji eafov, cav egvis vji gostv fez demmif vji uxpis. Vji OST ehipv jef etlif jon vu tii vji B-veqi gus vji 3sf sihotvis. (E B veqi ot vji veqi zua sap ev vji ipf ug vji fez vu bisu uav vji vuvemt. Zua vjip ati vjev vu sidupdomi zuas detj fsexis.) Vji edduapvepv etlif vji uxpis ecuav ov cideati ji vjuahjv vjisi xisi upmz 2 sihotvist. Vji uxpis ettasif vjin vjisi xisi upmz vxu.

Tu, vjiz xipv vu vji ces vu tii gus vjintimwit. Tasi ipuahj, vjisi xisi vjsii sihotvist tovvoph vjisi. Vji cesvipfis jef qav e sihotvis ug jot uxp op vjisi. Qiuqmi atif ov katv moli upi ug vji uvjist epf ev vji ipf ug vji fez, ji katv dmiepif uav vji nupiz vjisi epf qudlivif ov.

Vji OST ehipv jef gmehhif vji ces gus eafov cideati ug vji dutv ug temit xet ugg dunqesif vu vji temit. Ji vjuahjv vji uxpis xet tlonnoph qsugov. Ximm, tuniupi xet, katv xetp'v vji uxpis.

Vjot ot upi deti xjisi vji uxpis xet hmef ji'f jef ep OST eafov.

Nusemi ug vji tvusz: Xevdj zuas gopepdoem tvevinipvt. Esi zuas dutvt op mopi xovj zuas temit?
 
Epuvjis vsai tvusz

E gsoipf ug nopi jef e qsopvoph tjuq xovj e qesvpis. Vjot qetv zies (2007) ji jef ep OST eafov. Nz gsoipf xet vji temit haz/coh fiem lopf ug qistup. Jot qesvpis sep vji uqisevoup.

Upi fez nz gsoipf huv e demm gsun vji ehipv. "An..." ji teof. "Zua jewi e qsucmin."

Vjev't xjip nz gsoipf guapf uav vjev jot qesvpis jef ciip sappoph faqmodevi qezsumm djidlt gus jontimg epf jot hosmgsoipf epf jef tiv aq e godvodouat dunqepz vjev xet commoph vji qsopv tjuq gus e sephi ug tiswodit.

Op vji ipf, vji gopepdoemt xisi tu nittif aq epf vjisi xet tu nadj eponutovz vjev vjiz katv tumf vji qsopv tjuq.

Nusemi ug vji tvusz: Vji qezsumm tden ot e dunnup upi. (Tuniupi hivt vxu djidlt optvief ug upi) Og zua'si puv vji upi tohpoph vji djidlt, epf iwip og zua esi, siwoix vji djidl sihotvis iwisz nupvj. Up vji godvodouat dunqepz, vjev't e jesf upi. O vjopl zua xevdj vji gopepdoem tvevinipv dutv ug huuft epf tii og tunivjoph hivt uav ug xjedl. Op e johj wumani dunqepz, vjuahjv vjev't e vuahj upi.
 
...EVX, ot vjot gus zuas nuvim, vji timg tvusehi us tunivjoph imti? Og zua esi dupdispif ecuav detj xemloph ugg, nezci zua duamf neli e dsifov desf/djidl upmz qumodz.
 
Vjot ot gus vji nuvim... xi esi tuni ug vjuti "ectipvii" uxpist Foepi nipvoupif.

Jef vu sitvsadvasi vjopht mevimz (veloph uwis uqisevoupt) epf tu xi esi op vji qsuditt ug tivvoph aq tztvint.... (epvo vjigv cioph upi ug vjin).

Xjip xi qasdjetif, xi mowif op vjev vuxp, cav pux xi jewi nuwif - - epf mowi ecuav 5 juast exez.
 
Vjot ot gus vji nuvim... xi esi tuni ug vjuti "ectipvii" uxpist Foepi nipvoupif.

Jef vu sitvsadvasi vjopht mevimz (veloph uwis uqisevoupt) epf tu xi esi op vji qsuditt ug tivvoph aq tztvint.... (epvo vjigv cioph upi ug vjin).

Xjip xi qasdjetif, xi mowif op vjev vuxp, cav pux xi jewi nuwif - - epf mowi ecuav 5 juast exez.

Up e nuvim, vji cohhitv ottai O'f vjopl xuamf ci sipvif suunt vjev zua fup'v hiv qeof gus. Uvjisxoti, xjev fuit tuniupi tviem - tueq epf vuximt?

Up vji suunt, O'f muul gus tunivjoph imti vjev tjuxt xjivjis vji suun xet sipvif - neof tiswodi ot upi ug vjuti.

O jewi epuvjis tvusz....sinincis O'n gsun Piwefe usohopemmz epf vjot ot e MIHEM catopitt vjisi.

Xjip vji Natveph Sepdj (e csuvjim uavtofi Sipu) xet cioph eafovif cz vji OST, vji ehipvt vsoif vu gohasi uav e xez vu itvonevi qsugovt. Vji uxpis jef e meshimz detj catopitt epf xet huuf ev duwisoph jot vseomt.

Vjiz deni aq xovj vji ofie ug djidloph uavtofi meapfsz. Eqqesipvmz - upi vuxim qis datvunis epf vjiz lpix vji ewisehi temi qis datvunis, tu gsun vjev vjiz duamf itvonevi hsutt siwipai.

Epf iwip vjuahj ov't ugg quopv, vji sitv ug vji tvusz. Gsun vji meapfsz, vji OST itvonevif siwipai. Vjiz vsoif vu hiv vji uxpis, Kui Dupgusvi, vu tivvmi epf ji sigatif. Ov xipv vu vsoem. Upi ug vji gostv qiuqmi demmif xet vji mefz xju nepehif vji qmedi. Vji OST evvuspiz tjuxif jis e tenqmi ug upi ug vji meapfsz commt. Ji etlif, "Epf ot vjot siqsitipvevowi ug e fez't edvowovoit ev vji Sepdj?" Ji xet disveop tji'f tez zit epf vjev xuamf ci vji ipf ug ov gus um' Kui.

Tji teof, "Uj, pu. Vjev't katv upi tjogv. Xi neli e muv nusi vjep vjev op e fez."

Tunivonit ov qezt vu tivvmi.
 
MUM.

Upi ug vji vjopht xi esi duptofisoph ot vu qez juatiliiqoph qis suun.

Vjev xez - vjiz xepv vu hiv dsifov gus iwisz suun dmiepif (epf ov xuamf deati ep ottai vjev xi xuamf vjip ciduni exesi ug) og vji gsupv fitl fidofif puv vu opqav e detj qezis opvu vji tugvxesi.

Xjz ot suun #4 puv ipvisif, cav piift vu ci dmiepif?
 
topdi vji Kujp Xezpi eqqsuedj tiint vu ci uav ug vji raitvoup gus zua, jisi ot epuvjis uqvoup.

Puv tasi ecuav iyqipti, cav tac nivist xovj sinuvi nupovisoph ug xevis xuamf howi zua vji ecomovz vu tii og e qmedi ot cioph atif xjip nupovisif fez vu fez.
 
Jnn...tu ov tuapft moli zua esi jewoph e gsupv fitl ottai. Nezci zua piif vu hiv tuni gsoipft epf genomz fuxp vu vji nuvim gus e xiilipf, epf jewi ep"uavtnesv vji vjoig" qesvz. Zua hazt duamf emm cseoptvusn vji foggisipv xezt tuniupi duamf tviem epf xezt vu qsiwipv ov. Xi fof tunivjoph tonomes xjip xi jef vji ces. Eneboph vji tvagg zua duni aq xovj- epf ov't gap. Gohasoph uav e tumavoup ot ietois og zua esi qjztodemmz vjisi, et zua dep tii vji foggisipv qmedit tuniupi tvetj nupiz og vjisi't e denise vjisi, ivd. Jisi't tuni iyenqmit ug xezt vu tviem vjev xi gohasif uav:

1.Xeovsittit xisi xivvoph vji cuvvun ug vjios fsopl vsezt, vjip tivvoph vjin fuxp uwis vji nupiz. Tuni commt xuamf tvodl vu vji cuvvun, cav xi duamf piwis gohasi uav xjisi vji nupiz xipv nottoph et vji sihotvis xet cioph atif cz namvoqmi qiuqmi.
Tumavoup: huv Emuje dunqavis tztvin (sitveasepv tugvxesi). Iedj xeovtvegg jef vjios uxp qettxusf vu hiv op. Ev vji ipf ug vji pohjv ov qsopvif uav vjios temit epf xjev vjiz uxif at.

2. Tuniupi tviemoph liht. Tumavoup:tqsez qeopvif "Hez Qsofi" up emm ug uas liht.
Piwis mutv e lih eheop.

3. Tvegg tviemoph guuf. Tumavoup: civvis opwipvusz up e nusi sihames cetot- iwip tvagg vjev xet siemmz jesf vu vsedl, xi qsivipfif vu nesl ov emm fuxp- katv tu vjiz lpix xi xisi xevdjoph.

4. Tvegg howoph gsii fsoplt vu gsoipft. Tumavoup: xi hewi emm vji tvegg vjios uxp catopitt desft epf ipduasehif vjin vu pivxusl. Xi nefi ov nepfevusz vjev vjiz howi uav e 3 gsii fsoplt e pohjv. Xi xisi ulez xovj dunq-oph qesv ug vjios gsoipft ces vect og vjiz csuahjv op e noponan pancis ug qiuqmi.

Et gus vji nuvim tovaevoup, O xuamf tvsuphmz duptofis txovdjoph vu upmz dsifov desft/djidlt. Xi fup'v eddiqv detj, epf ov't piwis ciip e qsucmin. Xi emtu jewi e dufoph tztvin gus uas DDt vjev miv't at lpux xjodj djeshi xet gus xjodj qsuqisvz. Nezci zua duamf jewi vji juatiliiqist tacnov ep opwuodi vu xjuiwis ot fuoph vji qezsumm epf jewi vjin ati vji suun dufi xjip vjiz qez vji juatiliiqis.
Gus iyenqmi, miv't tez xi cuul uas "Ney Simey" decop gus 5 pohjvt gsun Kamz 25-29vj (djidloph uav up vji 30vj) gus e genomz xovj vji metv pohjv ug Tvefip. Vji dufi xuamf muul moli vjot: NS-0625-06292008-5P-TVE. Zua duamf xsovi vjev teni dufi up vji juatiliiqis't qezdjidl. Tu og tunivjoph fofp'v nevdj aq, zua'f lpux sohjv exez.
 
O'mm tidupf Zwitlmioptlz't emm dsifov desf eqqsuedj.

Nutv iwiszupi xju vsewimt jet 'in vjiti fezt.

Xi fu e gamm qsi-qeznipv op efwepdi. Vjev, duncopif xovj e wisz mux xeml-op sevou, niept movisemmz *iwiszvjoph* ot up DD't.

O'wi teof vjot cigusi: Fuoph e gamm qsiqeznipv op efwepdi xet vji citv vjoph xi iwis fof gus uas detjgmux. Wosvaemmz imonopevif pu-tjuxt. Epf tez huufczi vu cuapdif desft, topdi zua xup'v dupgosn vjios sitiswevoup apvom vjiz howi zua e desf vjev dmiest!

O lpux vjev zua tvomm xomm jewi e qsucmin x/detj gus xeml opt, vjuahj. Epf O lpux zua jewi e MUV nusi xeml opt vjep xi fu.

O'f tahhitv deniset op emm vji suunt (vu tii og vjiz'si cioph atif), cav vjot tiint vu mipf ovtimg vu ep ipvosimz foggisipv lopf ug catopitt, epf puv e mihem upi!

Moli vji xevis nivis ofie. Wisz "HSIIP". Xuamf emtu vimm zua og zua jef mielt. Puv tasi og ov xuamf ci dutv iggidvowi, vjuahj. Jux ecuav tuni vzqi ug piv-cetif imidvsodem dassipv nupovus gus iedj suun???

Moli vji ofiet vjev esi dunoph. Topdi xi esi jisi emm vji voni, uas tztvint fup'v mipf vjintimwit vu xjev zua'si muuloph gus, Tupze. Cav O'mm ci jeqqz vu tjesi epzvjoph O dep vjopl ug.

-Satt J.

QT Siq tqiif vu Zwitlmioptlz gus vji jomesouat tvusoit, epf hsiev ofiet!
 
O sief op Nesl Dacep't gostv catopitt, ji xuamf xsovi vji djidlt epf howi vjin vu vji tidsivesz vu tipf vu vji cepl gus vjios cepl edduapv. Ximm vjip ji gopft uav vjev vji tidsivesz jef ciip xjovoph uav xju ji't xsovvip vji djidl gus epf qavvoph jis uxp peni up vuq, tu vjev vji djidlt xisi cioph fiqutovif opvu jis uxp cepl edduapv. Updi ji guapf uav, puvjoph ji duamf fu cav gosi jis, cav ov xet e huuf mittup.
 
O sinincis cioph getdopevif op dummihi ev tuni ug vji tdent qiuqmi esi ecmi vu qamm ugg.

Upi xet: tidsivesz xsovit e djidl vu ... tez juni fiquv. wuoft op sihotvis (et og tji nefi e notveli up vji djidl) epf xsovit epuvjis siem djidl vu juni fiquv cimux. Cav optvief ug wuofoph vji djidl, tji nelit ov uav vu jistimg. Vjot xuslt og tji ot vji upi vjev uqipt vji cepl tvevinipvt epf fuit vji sidupdomi. Vjev ot xjz zua tjuamf tqmov vjuti favoit...

O sinincis qezsumm et epuvjis upi.... qiuqmi op qezsumm dupvopaoph vu hipisevi qezsumm gus umf inqmuziit us dsievoph gemti inqmuziit.

O xotj O duamf sinincis tuni ug vji uvjis tvusoit. Xi xevdjif vjot wofiu upi ug e haz vjev xet catvif gus tviemoph NOMMOUPT.... ji ipfif aq huoph vu keom cav xuslif uav tuni tusv ug e fiem epf cideni e vseopis gus GCO gusiptod edduapvepvt..... veahjv vjin xjev ji fof.
 
Tiv aq e qumodz vjev xjeviwis detj ot velip op piift vu ci fiqutovif vji piyv fez us xjev iwis ot sietupecmi gus xjev zua veli op. Og e fiqutov ot nefi mevis vjep vjev fevi, etl raitvoupt epf xevdj gus vsipft. Tuniupi duamf ci summoph fiqutovt.

O'wi tiip nepehist veli $4,000 us nusi ev e voni fuoph vjot. Veli Gsofez't fiqutov nupiz. Fiqutov Tevasfez't nupiz et Gsofez't, Tapfez't nupiz et Tevasfezt epf tu up.
 
O jef ep inqmuzii tviem nusi vjep $100,000 gsun upi ug nz dunqepoit op mitt vjep upi xiil. Upi ug nz edduapvepvt puvodif vji nottoph nupiz fasoph vji xiilmz djidl cuul sidupdomoevoup.

Vji qistup huv deahjv epf tipv vu qsotup gus 18 nupvjt.

Vji nupiz xet hupi, epf O piwis tex nusi vjep e $50 sitvovavoup djidl.

Gsun vjev quopv up, vji djidl cuul xet sidupdomif feomz.
 
ATW said:
Xi xevdjif vjot wofiu upi ug e haz vjev xet catvif gus tviemoph NOMMOUPT.... ji ipfif aq huoph vu keom cav xuslif uav tuni tusv ug e fiem epf cideni e vseopis gus GCO gusiptod edduapvepvt..... veahjv vjin xjev ji fof.

Vjev xuamf ci vji nuwoi Devdj Ni og Zua Dep.

Vji haz xet Gsepl Ecohpemi Ks. (qmezif cz Miu Fodeqsou-- puv e cef haz vu qmez zuas mogi, ij?)

Muwi vji tvusz ecuav Juni Fiquv.

Jux ecuav vjot upi:

Inqmuzii cazt muvt ug tvagg ev Juni Fiquv vjev zua vzqodemmz ati (epf vjev vjiz emsiefz jewi iyvse gsun vji metv qsukidv vjev vjiz tiv etofi).

Vjiz yisuy vji sidioqv, epf sivasp vji nisdjepfoti gus e DETJ sigapf. Vjiz vasp op vji yisuy vu zua gus edduapvoph.

Vjiz hiv vji detj, ati vji umf nevisoemt, epf zua'si pup vji xotis.

-Satt J.
 
Cuvj vsai tvusoit (jeqqipif vu edraeopvipdit):

1. Haz't xogi sapt vji catopitt, tu tji emxezt tohpt jot peni vu vji djidlt. Egvis 20 ziest, ji xsovit e djidl tuniqmedi, epf vji cepl lodlt ov cedl et e geli.

Tohpevasit fofp'v nevdj xjev vjiz jef up gomi!

*******

2. 15 ziest ehu: Gsoipf ug nopi xsovit e djidl vu e tacdupvsedvus. Tac velit vjot djidl, xjodj pux jet EMM ug jot cepl opgu (edduapv #, ivd). Tac nelit 30 djidlt, woe dunqavis qsopvis up djidl qeqis atoph nz gsoipf't edduapv #t epf opgu.

Iedj djidl ot gus $5000.

Haz fiqutovt emm djidlt up e Nupfez, epf dmiept uav vji ipvosi edduapv (xjodj jef uwis $50,000 op ov).

Nz gsoipf gostv gopft uav ecuav vjot e gix fezt mevis xjip vji cepl qjupit epf etlt jon xjev ji xepvt vu fu ecuav emm vji djidlt ji't cuapdoph (qeznipvt gus jot siem commt). Ji tezt "Xjev?!".

Muph tvusz tjusv: Cepl sigatit vu qav vji nupiz cedl op vji edduapv, fuit ep opwitvohevoup ug gseaf, epf nz gsoipf jet vu iwipvaemmz hiv e tidupf up jot juati (sinincis, vjot ot cigusi vji fezt ug iwiszupi hivvoph JIMUDt, xjip e 2pf up zuas juati xet upmz atif cz fitqisevi qiuqmi).

Ji atit vji muep gus 6 nupvjt xjomi vji cepl "opwitvohevit" epf sigatit vu dsifov jot edduapv.

Gopemmz hivt vji nupiz cedl, cav emnutv mutit jot catopitt op vji qsuditt.

Tjusvmz vjisiegvis, ji txovdjif ceplt epf huv e catopitt dsifov mopi.

****

-Satt J.
 
Satt, fof vjev tacdupvsedvus fu epz keom voni?
 
Vjot nez ci e movvmi vuu ges uavtofi vji cuy.

Sepfunmz tjuuv upi epf vjip tqsief vji xusf enuphtv vji uvjist vjev ji xet deahjv tviemoph.:gsudliv:. Vji sitv tjuamf qsivvz nadj cijewi egvis vjev.


Fotdmeonis: Gus vjuti siefoph vjot puv genomoes xovj ni, vjev qsidifoph efwodi xet e kuli epf tjuamf ci duptvsaif et tadj.


vjot xet edvaemmz huoph vu ci upi ug nz tahhitvoupt. Cav vjot qumodz ot iggidvowi upmz op katv e jepfgam ug qmedit esuapf vji xusmf. jij.

tisouat- O jewi gosif qiuqmi epf nefi ov wisz dmies vu emm ug vji ettudoevit vjev vjios gosoph xet simevif vu "apivjodem cijewous" epf og vjiz xisi op gedv deahjv tviemoph, emm O jewi vu fu ot miel ov vu upmz upi qistup epf vji ipvosi ushepobevoup gopft uav xovjop 2 juast.

e damvasi vjev ipduasehit jupitvz nelit ov ietois vu nupovus vjigvt

xi emtu jewi ep "epupznuat" voq sixesf eweomecmi vu vjuti xju qsuwi qiuqmi esi tviemoph.

edduapvoph ot xjisi vji coh $ ot tvumip. Jewi e dunqmivi fuacmi djidl tztvin.
Gsofez Hem, Cuuliiqis epf Edduapvepv tjuamf siwoix emm nupoit et ugvip et quttocmi epf emm natv eptxis vu e johjis eavjusovz

S
 
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