{"id":10218,"date":"2024-06-08T18:22:57","date_gmt":"2024-06-08T18:22:57","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=10218"},"modified":"2024-06-15T22:20:31","modified_gmt":"2024-06-15T22:20:31","slug":"5-6-23","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/5-6-23\/","title":{"rendered":""},"content":{"rendered":"

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1<\/sup> \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0623\u063a\u0648\u0627\u0631 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

HNSJ, 2024, 5(6); https:\/\/doi.org\/10.53796\/hnsj56\/23<\/a><\/p>\n

B. M. Alashush., vol. 5, no. 6, pp. 379-392, June 2024<\/p>\n

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<\/a>Research title <\/strong><\/p>\n

The importance of the accounting, entitlement and salaries system in municipalities<\/strong><\/p>\n

Basemah Musa Al-Ashush1<\/sup><\/strong><\/p>\n

1<\/sup> Ministry of Local Administration\/Southern Jordan Valley Municipality<\/p>\n

HNSJ, 2024, 5(6); https:\/\/doi.org\/10.53796\/hnsj56\/23<\/p>\n

Published at 01\/06\/2024 Accepted at 15\/05\/2024 <\/strong><\/p>\n

Abstract <\/strong><\/p>\n

The study aimed to identify the importance of the accounting, entitlement and salaries system in municipalities. The study addressed the importance of the accounting, entitlement and salaries system in municipalities as a vital tool to ensure transparency and accountability and achieve financial balance. The study showed the importance of the accounting system in municipalities and the importance of the entitlement and salaries system in municipalities, and explained the most prominent challenges facing Accounting system in municipalities<\/p>\n

I used the descriptive analytical approach, as the descriptive analytical approach is one of the important approaches in analyzing the interactive relationships between the variables involved in the study. This approach also allows for the possibility of studying different cases within one study and allows moving to multiple levels to analyze the importance of the accounting, entitlement, and salaries system in municipalities.<\/p>\n

The study reached a set of recommendations and results, as the study confirmed that the accounting, entitlement, and salaries system in municipalities contributes to increasing transparency and accountability, and allows the recording and documentation of all financial operations and transactions related to salaries and rewards in an accurate and transparent manner. The study recommended that municipalities should work to enhance transparency in the accounting, entitlement and salaries system, by providing accurate and clear information about salaries, rewards and financial expenditures. Contributing to building the trust of the local community and motivating employees to adhere to ethical and financial standards.<\/p>\n

Key Words: <\/strong>accounting system, financial entitlement system, salaries system, municipalities<\/p>\n

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    \n
  1. \u0628\u064a\u0627\u0646 \u0623\u0647\u0645\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/li>\n
  2. \u0628\u064a\u0627\u0646 \u0623\u0647\u0645\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/li>\n
  3. \u0628\u064a\u0627\u0646 \u0627\u0628\u0631\u0632 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/li>\n<\/ol>\n

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      \n
    1. \u0628\u064a\u0627\u0646 \u0623\u0647\u0645\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/li>\n
    2. \u0628\u064a\u0627\u0646 \u0623\u0647\u0645\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/li>\n
    3. \u0628\u064a\u0627\u0646 \u0627\u0628\u0631\u0632 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/li>\n<\/ol>\n

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        \n
      1. \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 : \u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0635\u0639\u0648\u0628\u0627\u062a \u0641\u064a \u062c\u0630\u0628 \u0648\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u0624\u0647\u0644\u064a\u0646 \u0646\u0638\u0631\u064b\u0627 \u0644\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0627\u0641\u0633 \u0645\u0639 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635. \u064a\u062a\u0637\u0644\u0628 \u062a\u0648\u0641\u064a\u0631 \u0628\u0631\u0627\u0645\u062c \u062a\u0648\u0638\u064a\u0641 \u0648\u062a\u062f\u0631\u064a\u0628 \u0641\u0639\u0627\u0644\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648\u0631\u0641\u0627\u0647\u064a\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646. \u0644\u0630\u0644\u0643 \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062c\u064a\u062f \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u062a\u0642\u062f\u064a\u0645 \u0631\u0648\u0627\u062a\u0628 \u0639\u0627\u062f\u0644\u0629 \u0648\u0645\u0646\u0627\u0641\u0633\u0629 \u0648\u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0648\u062a\u0637\u0644\u0639\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646. [26]<\/a><\/sup><\/li>\n
      2. \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0642\u0628\u0644\u0629 \u0639\u0644\u0649 \u0636\u063a\u0648\u0637 \u0645\u0627\u0644\u064a\u0629 \u0646\u062a\u064a\u062c\u0629 \u0644\u062a\u0642\u0644\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0645\u062d\u0644\u064a \u0623\u0648 \u0642\u064a\u0648\u062f \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u062d\u062f\u0648\u062f\u0629\u060c \u0645\u0645\u0627 \u0642\u062f \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0645\u0639\u062f\u0644\u0627\u062a \u062a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0627\u0644\u062a\u0636\u062e\u0645 \u0623\u0648 \u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646. \u0648\u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062a\u062d\u062f\u064a\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062a\u062a\u0637\u0644\u0628 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0628\u062d\u064a\u062b \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0623\u0646\u0647 \u064a\u062c\u0628 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u0649 \u062a\u0648\u0627\u0632\u0646 \u0628\u064a\u0646 \u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.[27]<\/a><\/sup><\/li>\n
      3. \u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d: \u0642\u062f \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u064a \u062a\u0646\u0638\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0648\u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0646\u0638\u0627\u0645 \u0628\u0633\u0631\u0639\u0629 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644. \u0648\u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0636\u0637\u0631\u0629 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0645\u0645\u0627 \u064a\u0632\u064a\u062f \u0645\u0646 \u062a\u0639\u0642\u064a\u062f \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u064a\u062d\u062a\u0645 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u062f\u0648\u0631\u064a\u0629.[28]<\/a><\/sup><\/li>\n
      4. \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629: \u064a\u062a\u0637\u0644\u0628 \u062a\u062d\u0633\u064a\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0644\u062a\u0644\u0628\u064a\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0629.\u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0634\u0643\u0644 \u0622\u0645\u0646 \u0648\u0641\u0639\u0627\u0644\u060c \u0645\u0639 \u0632\u064a\u0627\u062f\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u062a\u062d\u062f\u064a\u062b \u0648\u062a\u0637\u0648\u064a\u0631 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0644\u062a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629\u060c \u0645\u0645\u0627 \u064a\u062a\u0637\u0644\u0628 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0648\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a.[29]<\/a><\/sup><\/li>\n
      5. \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0648\u0627\u0644\u0628\u064a\u0631\u0648\u0642\u0631\u0627\u0637\u064a\u0629: \u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0648\u0627\u0644\u0628\u064a\u0631\u0648\u0642\u0631\u0627\u0637\u064a\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0633\u0631\u0639\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0631\u0648\u0642\u0631\u0627\u0637\u064a\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0643\u0641\u0627\u0621\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u062a\u0633\u0628\u0628 \u0628\u0637\u0621 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a.[30]<\/a><\/sup><\/li>\n
      6. \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629: \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062f\u064a \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0625\u0644\u0649 \u062a\u062d\u062f\u064a\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0645\u0645\u0627 \u064a\u062a\u0637\u0644\u0628 \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629.<\/li>\n<\/ol>\n

        \u0644\u0630\u0644\u0643 \u062a\u062a\u0637\u0644\u0628 \u062a\u062c\u0627\u0648\u0632 \u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u062a\u0639\u0627\u0648\u0646\u064b\u0627 \u0648\u062a\u0643\u0627\u0645\u0644\u064b\u0627 \u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u062a\u0628\u0646\u064a \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0648\u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0643\u0641\u0627\u0621\u0629 \u0648\u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628. \u0648\u0647\u0646\u0627\u0643 \u0639\u062f\u0629 \u0622\u0644\u064a\u0627\u062a \u064a\u0645\u0643\u0646 \u0627\u062a\u0628\u0627\u0639\u0647\u0627 \u0644\u062d\u0644 \u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u062a\u0639\u0632\u064a\u0632 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u062a\u064a \u0645\u0646 \u0623\u0628\u0631\u0632\u0647\u0627 :[31]<\/a><\/sup><\/p>\n

          \n
        1. \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628: \u0642\u062f \u064a\u0643\u0648\u0646 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0625\u062c\u0631\u0627\u0621 \u062a\u0642\u064a\u064a\u0645 \u0634\u0627\u0645\u0644 \u0644\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u062a\u0628\u0639\u0629. \u064a\u062c\u0628 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0648\u0631\u064a\u0627\u062a \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0643\u0644 \u0648\u0638\u064a\u0641\u0629\u060c \u062b\u0645 \u0636\u0628\u0637 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0630\u0644\u0643.<\/li>\n
        2. \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a: \u064a\u062c\u0628 \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0644\u062a\u0639\u0643\u0633 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u062a\u0636\u0645\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0631\u0648\u0627\u062a\u0628. \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0644\u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628\u0627\u062a \u0644\u0632\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u062a\u0631\u0642\u064a\u0627\u062a \u0627\u0644\u0648\u0638\u0627\u0626\u0641.[32]<\/a><\/sup><\/li>\n
        3. \u062a\u0637\u0628\u064a\u0642 \u0623\u0641\u0636\u0644 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628: \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u062f\u0631\u0627\u0633\u0629 \u0648\u062a\u0628\u0646\u064a \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0648\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0622\u062e\u0631. \u064a\u0645\u0643\u0646 \u062a\u0648\u0638\u064a\u0641 \u0627\u0633\u062a\u0634\u0627\u0631\u064a\u064a\u0646 \u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0635\u062f\u062f.[33]<\/a><\/sup><\/li>\n
        4. \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646: \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0622\u0644\u064a\u0627\u062a \u0641\u0639\u0627\u0644\u0629 \u0644\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0634\u0623\u0646 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0623\u062e\u0631\u0649. \u064a\u0645\u0643\u0646 \u0639\u0642\u062f \u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u062f\u0648\u0631\u064a\u0629 \u0623\u0648 \u0625\u0646\u0634\u0627\u0621 \u0622\u0644\u064a\u0627\u062a \u0644\u062a\u0642\u062f\u064a\u0645 \u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631.<\/li>\n
        5. \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0645\u0631: \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0644\u0642\u0649 \u0645\u0648\u0638\u0641\u0648 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0632\u064a\u0627\u062f\u0629 \u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645 \u0648\u062a\u0637\u0648\u064a\u0631\u0647\u0645 \u0627\u0644\u0645\u0647\u0646\u064a\u060c \u0645\u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u0628\u0631\u064a\u0631 \u0632\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628.<\/li>\n
        6. \u062a\u0628\u0646\u064a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062d\u062f\u064a\u062b\u0629: \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0644\u062a\u0628\u0633\u064a\u0637 \u0648\u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0644 \u062a\u062a\u0628\u0639 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u064a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u064a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629.<\/li>\n
        7. \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629: \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u062f\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0646\u0647\u062c \u0645\u0628\u0646\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0641\u064a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0631\u0631\u0629 \u0628\u064a\u0646 \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0627\u0621.<\/li>\n<\/ol>\n

          \u062a\u0631\u0649 \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u064a\u0648\u0627\u062c\u0647 \u062a\u062d\u062f\u064a\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u062a\u062a\u0637\u0644\u0628 \u0627\u0647\u062a\u0645\u0627\u0645\u064b\u0627 \u0648\u062a\u0641\u0643\u064a\u0631\u064b\u0627 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u064b\u0627 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629\u060c \u0648\u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0629. \u0648\u062a\u0639\u062a\u0628\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0645\u0639\u0642\u062f\u0629 \u062a\u062a\u0623\u062b\u0631 \u0628\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629.\u0648\u062a\u0631\u0649 \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0627\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0634\u0627\u0645\u0644\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629\u060c \u0648\u062a\u0636\u0645\u0646 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0634\u0643\u0644 \u0639\u0627\u062f\u0644 \u0648\u0641\u0627\u0639\u0644. \u0648\u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a\u060c \u0648\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627\u060c \u0648\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646, \u0648\u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062a\u062d\u062f\u064a\u062b \u0648\u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0627\u0646\u062a\u0638\u0627\u0645 \u0644\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0648\u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062c\u0648\u0627\u0646\u0628\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u062a\u0639\u0632\u064a\u0632 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644 \u0648\u0645\u0633\u062a\u062f\u0627\u0645.<\/p>\n

          \u0627\u0644\u062e\u0627\u062a\u0645\u0629 \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a <\/strong><\/p>\n

          \u0627\u0648\u0644\u0627 : \u0627\u0644\u062e\u0627\u062a\u0645\u0629 <\/strong><\/p>\n

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          \u0648\u0627\u0643\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629\u060c \u0648\u064a\u0633\u0645\u062d \u0628\u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u0648\u062b\u064a\u0642 \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0628\u0634\u0643\u0644 \u062f\u0642\u064a\u0642 \u0648\u0634\u0641\u0627\u0641. \u0648\u0628\u064a\u0646\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0644\u0647 \u0627\u0647\u0645\u064a\u0629 \u0641\u064a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0634\u0643\u0644 \u0639\u0627\u062f\u0644 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0628\u064a\u0646 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0629.<\/p>\n

          \u0648\u064a\u0633\u0627\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u0644\u0649 \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629. \u0648\u0627\u0643\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u064a\u0633\u0647\u0645 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0648\u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0648\u063a\u064a\u0631\u0647\u0627. \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0645\u0648\u0638\u0641\u064a\u0647\u0627\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0641\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0648\u062b\u0648\u0642\u0629 \u0648\u0634\u0641\u0627\u0641\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a.<\/p>\n

          \u0648\u0627\u062b\u0628\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0623\u062f\u0627\u0629 \u062d\u064a\u0648\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a. \u062d\u064a\u062b \u064a\u0633\u062c\u0644 \u0648\u064a\u0648\u062b\u0642 \u0628\u062f\u0642\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0644 \u0641\u062d\u0635\u0647\u0627 \u0648\u0645\u0631\u0627\u062c\u0639\u062a\u0647\u0627 \u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u062d\u0627\u062c\u0629. \u0648\u064a\u0633\u0627\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629. \u0648\u064a\u0634\u0639\u0631 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0628\u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0631\u0636\u0627 \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0646\u0638\u0627\u0645 \u0645\u0648\u062b\u0648\u0642 \u0648\u0639\u0627\u062f\u0644 \u0644\u062a\u062d\u062f\u064a\u062f \u0631\u0648\u0627\u062a\u0628\u0647\u0645 \u0648\u062d\u0642\u0648\u0642\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0641\u064a\u0632\u0647\u0645 \u0648\u0632\u064a\u0627\u062f\u0629 \u0625\u0646\u062a\u0627\u062c\u064a\u062a\u0647\u0645.<\/p>\n

          \u062b\u0627\u0646\u064a\u0627: \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 :<\/strong><\/p>\n

            \n
          1. \u0628\u064a\u0646\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u064a\u0639\u062a\u0628\u0631 \u0623\u062f\u0627\u0629 \u062d\u064a\u0648\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0625\u062f\u0627\u0631\u0629 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n
          2. \u0623\u0643\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629\u060c \u0648\u064a\u0633\u0645\u062d \u0628\u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u0648\u062b\u064a\u0642 \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0628\u0634\u0643\u0644 \u062f\u0642\u064a\u0642 \u0648\u0634\u0641\u0627\u0641.<\/li>\n
          3. \u0628\u064a\u0646\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0644\u0647 \u0627\u0647\u0645\u064a\u0629 \u0641\u064a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0634\u0643\u0644 \u0639\u0627\u062f\u0644 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0628\u064a\u0646 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0629.<\/li>\n
          4. \u0623\u0643\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u064a\u0633\u0647\u0645 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644\u060c. \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0645\u0648\u0638\u0641\u064a\u0647\u0627\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0641\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0648\u062b\u0648\u0642\u0629 \u0648\u0634\u0641\u0627\u0641\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a.<\/li>\n
          5. \u0627\u062b\u0628\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0623\u062f\u0627\u0629 \u062d\u064a\u0648\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n<\/ol>\n

            \u062b\u0627\u0644\u062b\u0627 :\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a <\/strong><\/p>\n

              \n
            1. \u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0646 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0648\u0648\u0627\u0636\u062d\u0629 \u062d\u0648\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0628\u0646\u0627\u0621 \u062b\u0642\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629.<\/li>\n
            2. \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0645\u0648\u0627\u0647\u0628 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0627\u0644\u0643\u0641\u0624\u0629 \u0644\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u064a\u0647\u0645 \u0648\u062a\u062d\u0641\u064a\u0632\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0628\u0634\u0643\u0644 \u0645\u062a\u0645\u064a\u0632.<\/li>\n
            3. \u0644\u0627\u0628\u062f \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0628\u0634\u0643\u0644 \u0639\u0627\u062f\u0644 \u0648\u0645\u062a\u0648\u0627\u0632\u0646.<\/li>\n
            4. \u062a\u0631\u0649 \u0627\u0644\u0628\u0627\u062d\u0629 \u0627\u0646\u0647 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0623\u0646 \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631\u060c \u0648\u062a\u0643\u064a\u0641\u0647 \u0645\u0639 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629\u060c \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644.<\/li>\n
            5. \u062a\u0631\u0649 \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0627\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0634\u0627\u0645\u0644\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u062a\u0631\u062a\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629\u060c \u0648\u062a\u0636\u0645\u0646 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0634\u0643\u0644 \u0639\u0627\u062f\u0644 \u0648\u0641\u0627\u0639\u0644<\/li>\n<\/ol>\n

              \u0627\u0644\u0645\u0631\u0627\u062c\u0639 <\/strong><\/p>\n

              \u0627\u0648\u0644\u0627 : \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 <\/strong><\/p>\n

              \u0627\u0644\u0627\u062c\u0648\u062f\u064a\u060c\u0627\u0644\u062e\u0631\u0633\u0627\u0646 (2012) \u062f\u0648\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPASA \u0641\u064a \u062a\u0641\u0639\u064a\u0644 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 ” \u0628\u062d\u062b \u062a\u0637\u0628\u064a\u0642\u064a \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u0630\u064a \u0642\u0627\u0631”<\/p>\n

              \u0628\u0627\u0628\u0643\u0631(2017) \u0623\u0647\u0645\u064a\u0629 \u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0648\u0644\u0627\u064a\u0629 \u063a\u0631\u0628 \u0643\u0631\u062f\u0641\u0627\u0646 (\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 ) \u060c \u0627\u0644\u0640\u0639\u0640\u062f\u062f \u0627\u0644\u062b\u0627\u0645\u0646 \u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0629.\u0627\u0644\u0633\u0648\u062f\u0627\u0646<\/p>\n

              \u0628\u0627\u0639\u0645\u0648\u062f\u064a\u060c \u0628\u0627\u0648\u0632\u064a\u0631 (2021) \u0623\u062b\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0645\u062c\u0645\u0639 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0641\u064a \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u062f (5) \u060c \u0627\u0644\u0639\u062f\u062f (11) : 30 \u064a\u0648\u0646\u064a\u0648 2021 \u0645 \u0635 : 66-90 – \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u064a\u0645\u0646\u064a\u0629 \u0628\u062d\u0636\u0631\u0645\u0648\u062a<\/p>\n

              \u0628\u0644\u0648\u0627\u0636\u062c\u060c \u0628\u0631\u0627\u0642 (2018) \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0643\u0622\u0644\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u063a\u0631\u0636 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631-\u062f\u0631\u0627\u0633\u0629 \u062a\u062c\u0631\u0628\u0629 \u0627\u0646 \u0633\u064a \u0623 \u0631\u0648\u064a\u0628\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a<\/p>\n

              \u0627\u0644\u062a\u0631\u0643\u064a\u060c \u0645\u062d\u0645\u0648\u062f (2015). \u0623\u0647\u0645\u064a\u0629 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0639\u0640\u062f\u062f \u0645\u0640\u0646 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0645\u062f\u064a \u062a\u0648\u0627\u0641\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0640\u0648\u0645\u064a \u0641\u0640\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0640\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0640\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u060c ” \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0644\u0643 \u0633\u0639\u0648\u062f \u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0627\u0644\u062b\u0640\u0627\u0646\u064a \u060c \u0627\u0644\u0639\u0640\u062f\u062f (1)\u060c \u0627\u0644\u0631\u064a\u0640\u0627\u0636 \u060c \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/p>\n

              \u062c\u0627\u0628\u064a (2017) \u0623\u0647\u0645\u064a\u0629 \u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a -\u062a\u062c\u0631\u0628\u0629 \u0646\u064a\u0648\u0632\u064a\u0644\u0646\u062f\u0627 \u0648\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629, \u0644\u0646\u062f\u0646.<\/p>\n

              \u062c\u0627\u0628\u064a\u060c\u0645\u0644\u064a\u0627\u0646\u064a (2017)\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u062d\u0648\u0644 \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0625\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0638\u0644 \u0639\u0635\u0631\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 .<\/p>\n

              \u062d\u062c\u0648\u060c\u0627\u0644\u0639\u0634\u064a (2021) \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0628\u0646\u064a \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0641\u0642\u0627 \u0627\u0633\u0645 \u0627\u0644\u0628\u0627\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a : \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u064a \u0641\u0644\u0633\u0637\u064a\u0646 )\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629(<\/p>\n

              \u062d\u0645\u0632\u0629 (2014) \u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 – \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u062e\u0632\u0641 \u0627\u0644\u0635\u062d\u064a \u0628\u0627\u0644\u0645\u064a\u0644\u064a\u0629 .<\/p>\n

              \u062d\u0646\u0627\u0646 (2016) \u0623\u062b\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 – \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u062d\u0648\u0644 \u0628\u0639\u0636 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0648\u0644\u0627\u064a\u0629 \u0633\u0637\u064a\u0641<\/p>\n

              \u0627\u0644\u062e\u0631\u0627\u0628\u0634\u0629\u060c \u0627\u0644\u0648\u0634\u0627\u062d\u060c \u0643\u0644\u0628\u0648\u0646\u0629\u060c \u0634\u0627\u0647\u064a\u0646 (2020) \u062f\u0648\u0631 \u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629.<\/p>\n

              \u0627\u0644\u062e\u0632\u0646\u062f\u0627\u0631\u060c \u0625\u0628\u0631\u0627\u0647\u064a\u0645 (2020) \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 . .\u0627\u0644\u0645\u062c\u0644\u062f : 05 \/ \u0627\u0644\u0639\u062f\u062f : 01 \u0635 : 121-\u060c140 \u0646\u0645\u0648\u0630\u062c \u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629 \u060c \u0641\u0644\u0633\u0637\u064a\u0646<\/p>\n

              \u062f\u064a\u0645\u0629 \u0623\u0628\u0648 \u062d\u0645\u0648\u0631(2023). \u0646\u0638\u0627\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 \u0645\u0648\u0642\u0639 \u0645\u0648\u0636\u0648\u0639 . 5, \u0627\u0628, \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

              \u0627\u0644\u0631\u0648\u0627\u0634\u062f\u0629 , \u0627\u0643\u0631\u0645 (2022)\u061f \u062a\u0639\u0645\u064a\u0645 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0645\u0646\u062d \u0645\u0643\u0627\u0641\u0622\u062a \u0648\u062d\u0648\u0627\u0641\u0632 \u0644\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a, \u0642\u0646\u0627\u0629 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 , 6,\u0634\u0628\u0627\u0637, \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

              \u0627\u0644\u0633\u0639\u0628\u0631\u064a (2019) \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u0644\u0644\u0628\u0646\u0627\u062a \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u062f\u062f : \u0662\u0665 \u0627\u0644\u0633\u0646\u0640\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0639\u0634\u0631\u0629 2019 \u060c\u0645\u062f\u0649 \u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0644\u0628\u0627\u0632\u0644 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 (<\/p>\n

              \u0633\u0639\u062f\u0627\u0646\u064a\u060c \u0643\u064a\u0631 (2019) \u0622\u0641\u0627\u0642 \u062a\u0628\u0646\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPSAS \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629<\/p>\n

              \u0634\u0631\u064a\u0641 \u060c\u062c\u0627\u0633\u0645 (2019) \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0627\u0646\u0628\u0627\u0631 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u062f 11 \u0627\u0644\u0639\u062f\u062f 26 \u0627\u0644\u0633\u0646\u0629 \/ 2019 \u060c\u0645\u062f\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 ( 1 ) \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 ( \u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a .<\/p>\n

              \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u064a\u0645 (2016) \u0623\u062b\u0631 \u062e\u0635\u0627\u0626\u0635 \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629-\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p>\n

              \u0639\u0628\u0648\u062f \u0645\u064a\u0644\u0648\u062f \u060c2020) \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0628\u0646\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 : \u062f\u0631\u0627\u0633\u0629 \u0627\u0633\u062a\u0637\u0644\u0627\u0639\u064a\u0629 \u0644\u0622\u0631\u0627\u0621 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646 “<\/p>\n

              \u0639\u0628\u064a\u062f (2018) \u062f\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u062f\u062f 107 \u0627\u0644\u0645\u062c\u0644\u062f 24 \u0627\u0644\u0635\u0641\u062d\u0627\u062a 670\u0640 682<\/p>\n

              \u0627\u0644\u0641\u0627\u0644\u062d\u060c \u0645\u062d\u0645\u062f\u0627\u0646\u064a (2020) \u060c \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0645\u064a\u0632 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a. \u0631\u0645\u0627\u062d \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u062f\u064a\u062f 42 \u0623\u064a\u0627\u0631 .<\/p>\n

              \u0627\u0644\u0641\u0627\u0644\u062d\u060c \u0645\u062d\u0645\u062f\u0627\u0646\u064a (2020) \u0631\u0645\u0627\u062d \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u062f\u064a\u062f 42 \u0623\u064a\u0627\u0631 2020\u060c \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0645\u064a\u0632 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a.\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/p>\n

              \u0643\u0648\u0643\u0648\u060c\u0645\u0627\u0631\u0646\u060c\u062c\u062f\u0648 (2019) \u0623\u062b\u0631 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.<\/p>\n

              \u0645\u062c\u0644\u0640\u0629 \u0643\u0640\u0644\u0640\u064a\u0640\u0629 \u0627\u0644\u0639\u0644\u0640\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0640\u0629 \u0648\u0627\u0644\u0645\u0640\u0627\u0644\u064a\u0629 – \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u062b\u0627\u0646\u064a \u0633\u0628\u062a\u0645\u0628\u0631 2019 \u0645<\/p>\n

              \u0645\u0633\u0639\u0648\u062f (2020) \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0628\u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPSASB<\/p>\n

              \u0645\u0644\u064a\u0627\u0646\u064a \u060c \u0639\u0644\u064a\u0644\u064a (2020) \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 ( IPSAS ) \u0644\u0644\u062d\u062f \u0645\u0646 \u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a<\/p>\n

              \u0646\u0648\u0627\u0644\u060c \u0627\u0644\u0635\u0627\u062f\u0642(2018 )\u062f\u0648\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0639\u0635\u0631\u0646\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631<\/p>\n

              \u0648\u0627\u0626\u0644 \u060c \u0639\u0642\u0628\u0629 (2021) \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 (IPSAS) \u0644\u0644\u062d\u062f \u0645\u0646 \u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n

              \u064a\u0648\u0633\u0641 \u060c \u0639\u0628\u0627\u0633 \u060c \u0627\u0644\u0645\u0648\u0635\u0644\u064a\u060c2015)\u062a\u0646\u0628\u0624 \u0628\u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0633\u0648\u0642 \u062f\u0645\u0634\u0642 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642<\/p>\n

              \u062b\u0627\u0646\u064a\u0627 : \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 <\/strong><\/p>\n

              Elsherif’, Ali, Shehata (2021 )The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders ‘ Perspective in the Egyptian Governmental Universities : An Experimental Study<\/p>\n

              Nakmahachalasint , Narktabtee (2019) Implementation of accrual accounting in Thailand’s central government<\/p>\n

              Syarifuddin ( 2018) , Accrual Basis Landscape : The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia<\/p>\n

              Syarifuddin ( 2018) , Accrual Basis Landscape : The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia<\/p>\n

              Taber, Keith S. (2016). The Use of Cronbach\u2019s Alpha When Developing and Reporting Research Instruments in Science Education. Research in Science Education, 48(6), 1273-1296.<\/p>\n

              \u0627\u0644\u0647\u0648\u0627\u0645\u0634:<\/strong><\/p>\n

                \n
              1. – \u0627\u0644\u062a\u0631\u0643\u064a\u060c \u0645\u062d\u0645\u0648\u062f (2015). \u0623\u0647\u0645\u064a\u0629 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0639\u0640\u062f\u062f \u0645\u0640\u0646 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0645\u062f\u064a \u062a\u0648\u0627\u0641\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0640\u0648\u0645\u064a \u0641\u0640\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0640\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0640\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u060c ” \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0644\u0643 \u0633\u0639\u0648\u062f \u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0627\u0644\u062b\u0640\u0627\u0646\u064a \u060c \u0627\u0644\u0639\u0640\u062f\u062f (1)\u060c \u0627\u0644\u0631\u064a\u0640\u0627\u0636 \u060c \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u2191<\/a><\/li>\n
              2. – \u0627\u0644\u0641\u0627\u0644\u062d\u060c \u0645\u062d\u0645\u062f\u0627\u0646\u064a (2020) \u0631\u0645\u0627\u062d \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u062f\u064a\u062f 42 \u0623\u064a\u0627\u0631 2020\u060c \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0645\u064a\u0632 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a.\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u2191<\/a><\/li>\n
              3. – \u0627\u0644\u0631\u0648\u0627\u0634\u062f\u0629 , \u0627\u0643\u0631\u0645 (2022)\u061f \u062a\u0639\u0645\u064a\u0645 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0645\u0646\u062d \u0645\u0643\u0627\u0641\u0622\u062a \u0648\u062d\u0648\u0627\u0641\u0632 \u0644\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a, \u0642\u0646\u0627\u0629 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 , 6,\u0634\u0628\u0627\u0637, \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
              4. – \u062f\u064a\u0645\u0629 \u0623\u0628\u0648 \u062d\u0645\u0648\u0631(2023). \u0646\u0638\u0627\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 \u0645\u0648\u0642\u0639 \u0645\u0648\u0636\u0648\u0639 . 5, \u0627\u0628, \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
              5. – \u0628\u0627\u0628\u0643\u0631(2017) \u0623\u0647\u0645\u064a\u0629 \u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0648\u0644\u0627\u064a\u0629 \u063a\u0631\u0628 \u0643\u0631\u062f\u0641\u0627\u0646 (\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 ) \u060c \u0627\u0644\u0640\u0639\u0640\u062f\u062f \u0627\u0644\u062b\u0627\u0645\u0646 \u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0629.\u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u2191<\/a><\/li>\n
              6. – \u0628\u0627\u0639\u0645\u0648\u062f\u064a\u060c \u0628\u0627\u0648\u0632\u064a\u0631 (2021) \u0623\u062b\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0645\u062c\u0645\u0639 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0641\u064a \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u062f (5) \u060c \u0627\u0644\u0639\u062f\u062f (11) : 30 \u064a\u0648\u0646\u064a\u0648 2021 \u0645 \u0635 : 66-90 – \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u064a\u0645\u0646\u064a\u0629 \u0628\u062d\u0636\u0631\u0645\u0648\u062a \u2191<\/a><\/li>\n
              7. – Taber, Keith S. (2016). The Use of Cronbach\u2019s Alpha When Developing and Reporting Research Instruments in Science Education. Research in Science Education, 48(6), 1273-1296. \u2191<\/a><\/li>\n
              8. – \u0628\u0644\u0648\u0627\u0636\u062c\u060c \u0628\u0631\u0627\u0642 (2018) \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0643\u0622\u0644\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u063a\u0631\u0636 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631-\u062f\u0631\u0627\u0633\u0629 \u062a\u062c\u0631\u0628\u0629 \u0627\u0646 \u0633\u064a \u0623 \u0631\u0648\u064a\u0628\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u2191<\/a><\/li>\n
              9. – \u062c\u0627\u0628\u064a (2017) \u0623\u0647\u0645\u064a\u0629 \u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a -\u062a\u062c\u0631\u0628\u0629 \u0646\u064a\u0648\u0632\u064a\u0644\u0646\u062f\u0627 \u0648\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629, \u0644\u0646\u062f\u0646. \u2191<\/a><\/li>\n
              10. – \u062c\u0627\u0628\u064a\u060c\u0645\u0644\u064a\u0627\u0646\u064a (2017)\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u062d\u0648\u0644 \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0625\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0638\u0644 \u0639\u0635\u0631\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 . \u2191<\/a><\/li>\n
              11. – \u062d\u062c\u0648\u060c\u0627\u0644\u0639\u0634\u064a (2021) \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0628\u0646\u064a \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0641\u0642\u0627 \u0627\u0633\u0645 \u0627\u0644\u0628\u0627\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a : \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u064a \u0641\u0644\u0633\u0637\u064a\u0646 )\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629 \u2191<\/a><\/li>\n
              12. – \u0627\u0644\u0641\u0627\u0644\u062d\u060c \u0645\u062d\u0645\u062f\u0627\u0646\u064a (2020) \u060c \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0645\u064a\u0632 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a. \u0631\u0645\u0627\u062d \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u062f\u064a\u062f 42 \u0623\u064a\u0627\u0631 . \u2191<\/a><\/li>\n
              13. – \u062d\u0645\u0632\u0629 (2014) \u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 – \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u062e\u0632\u0641 \u0627\u0644\u0635\u062d\u064a \u0628\u0627\u0644\u0645\u064a\u0644\u064a\u0629 . \u2191<\/a><\/li>\n
              14. – \u062d\u0646\u0627\u0646 (2016) \u0623\u062b\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 – \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u062d\u0648\u0644 \u0628\u0639\u0636 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0648\u0644\u0627\u064a\u0629 \u0633\u0637\u064a\u0641 \u2191<\/a><\/li>\n
              15. – \u0633\u0639\u062f\u0627\u0646\u064a\u060c \u0643\u064a\u0631 (2019) \u0622\u0641\u0627\u0642 \u062a\u0628\u0646\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPSAS \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u2191<\/a><\/li>\n
              16. – \u0634\u0631\u064a\u0641 \u060c\u062c\u0627\u0633\u0645 (2019) \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0627\u0646\u0628\u0627\u0631 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u062f 11 \u0627\u0644\u0639\u062f\u062f 26 \u0627\u0644\u0633\u0646\u0629 \/ 2019 \u060c\u0645\u062f\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 ( 1 ) \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 ( \u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a .\u2191<\/a><\/li>\n
              17. – \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u064a\u0645 (2016) \u0623\u062b\u0631 \u062e\u0635\u0627\u0626\u0635 \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629-\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629. \u2191<\/a><\/li>\n
              18. – \u0639\u0628\u0648\u062f \u0645\u064a\u0644\u0648\u062f \u060c2020) \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0628\u0646\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 : \u062f\u0631\u0627\u0633\u0629 \u0627\u0633\u062a\u0637\u0644\u0627\u0639\u064a\u0629 \u0644\u0622\u0631\u0627\u0621 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646 ” \u2191<\/a><\/li>\n
              19. – \u0627\u0644\u0633\u0639\u0628\u0631\u064a (2019) \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u0644\u0644\u0628\u0646\u0627\u062a \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u062f\u062f : \u0662\u0665 \u0627\u0644\u0633\u0646\u0640\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0639\u0634\u0631\u0629 2019 \u060c\u0645\u062f\u0649 \u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0644\u0628\u0627\u0632\u0644 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 ( \u2191<\/a><\/li>\n
              20. – \u0639\u0628\u064a\u062f (2018) \u062f\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u062f\u062f 107 \u0627\u0644\u0645\u062c\u0644\u062f 24 \u0627\u0644\u0635\u0641\u062d\u0627\u062a 670\u0640 682 \u2191<\/a><\/li>\n
              21. – \u0627\u0644\u062e\u0632\u0646\u062f\u0627\u0631\u060c \u0625\u0628\u0631\u0627\u0647\u064a\u0645 (2020) \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 . .\u0627\u0644\u0645\u062c\u0644\u062f : 05 \/ \u0627\u0644\u0639\u062f\u062f : 01 \u0635 : 121-\u060c140 \u0646\u0645\u0648\u0630\u062c \u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629 \u060c \u0641\u0644\u0633\u0637\u064a\u0646 \u2191<\/a><\/li>\n
              22. – \u0643\u0648\u0643\u0648\u060c\u0645\u0627\u0631\u0646\u060c\u062c\u062f\u0648 (2019) \u0623\u062b\u0631 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.\u0645\u062c\u0644\u0640\u0629 \u0643\u0640\u0644\u0640\u064a\u0640\u0629 \u0627\u0644\u0639\u0644\u0640\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0640\u0629 \u0648\u0627\u0644\u0645\u0640\u0627\u0644\u064a\u0629 – \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u062b\u0627\u0646\u064a \u0633\u0628\u062a\u0645\u0628\u0631 2019 \u0645 \u2191<\/a><\/li>\n
              23. – Syarifuddin ( 2018) , Accrual Basis Landscape : The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia \u2191<\/a><\/li>\n
              24. – \u0645\u0633\u0639\u0648\u062f (2020) \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0628\u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPSASB \u2191<\/a><\/li>\n
              25. – \u0645\u0644\u064a\u0627\u0646\u064a \u060c \u0639\u0644\u064a\u0644\u064a (2020) \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 ( IPSAS ) \u0644\u0644\u062d\u062f \u0645\u0646 \u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a \u2191<\/a><\/li>\n
              26. – \u0646\u0648\u0627\u0644\u060c \u0627\u0644\u0635\u0627\u062f\u0642(2018 )\u062f\u0648\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0639\u0635\u0631\u0646\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u2191<\/a><\/li>\n
              27. – Elsherif’, Ali, Shehata (2021 )The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders ‘ Perspective in the Egyptian Governmental Universities : An Experimental Study \u2191<\/a><\/li>\n
              28. – \u064a\u0648\u0633\u0641 \u060c \u0639\u0628\u0627\u0633 \u060c \u0627\u0644\u0645\u0648\u0635\u0644\u064a\u060c2015)\u062a\u0646\u0628\u0624 \u0628\u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0633\u0648\u0642 \u062f\u0645\u0634\u0642 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u2191<\/a><\/li>\n
              29. – Nakmahachalasint , Narktabtee (2019) Implementation of accrual accounting in Thailand’s central government\u2191<\/a><\/li>\n
              30. – \u0648\u0627\u0626\u0644 \u060c \u0639\u0642\u0628\u0629 (2021) \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 (IPSAS) \u0644\u0644\u062d\u062f \u0645\u0646 \u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a. \u2191<\/a><\/li>\n
              31. – \u0627\u0644\u0627\u062c\u0648\u062f\u064a\u060c\u0627\u0644\u062e\u0631\u0633\u0627\u0646 (2012) \u062f\u0648\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPASA \u0641\u064a \u062a\u0641\u0639\u064a\u0644 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 ” \u0628\u062d\u062b \u062a\u0637\u0628\u064a\u0642\u064a \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u0630\u064a \u0642\u0627\u0631” \u2191<\/a><\/li>\n
              32. – \u0627\u0644\u062e\u0631\u0627\u0628\u0634\u0629\u060c \u0627\u0644\u0648\u0634\u0627\u062d\u060c \u0643\u0644\u0628\u0648\u0646\u0629\u060c \u0634\u0627\u0647\u064a\u0646 (2020) \u062f\u0648\u0631 \u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629. \u2191<\/a><\/li>\n
              33. \n

                – Syarifuddin ( 2018) , Accrual Basis Landscape : The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia \u2191<\/a><\/p>\n<\/li>\n<\/ol>\n

                \n","protected":false},"excerpt":{"rendered":"

                \u0623\u0647\u0645\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u0627\u0633\u0645\u0647 \u0645\u0648\u0633\u0649 \u0627\u0644\u0639\u0634\u0648\u06341 1 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0623\u063a\u0648\u0627\u0631 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646. HNSJ, 2024, 5(6); https:\/\/doi.org\/10.53796\/hnsj56\/23 B. M. Alashush., vol. 5, no. 6, pp. […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-10218","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/10218","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/comments?post=10218"}],"version-history":[{"count":4,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/10218\/revisions"}],"predecessor-version":[{"id":10240,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/10218\/revisions\/10240"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=10218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}