{"id":10916,"date":"2024-09-01T12:32:27","date_gmt":"2024-09-01T12:32:27","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=10916"},"modified":"2024-09-06T14:15:57","modified_gmt":"2024-09-06T14:15:57","slug":"5-9-4","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/5-9-4\/","title":{"rendered":""},"content":{"rendered":"\n

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HNSJ, 2024, 5(9); https:\/\/doi.org\/10.53796\/hnsj59\/4<\/p>\n\n\n\n
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\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0648\u062b\u064a\u0642<\/h4> \t\t\n<\/textarea> \n<style>\n#citationtitle {\nfont-family:verdana;\n}\n#value {\nfont-family:adobe arabic;\n background-color:#FFF;\n width:700px;\nheight:70px;\n}\n#language.option{\ntype:text;\n}\n<\/style>\n \t\t<script type=\"text\/javascript\"> \n \t\t\tfunction update() { \n \t\t\t\tvar select = document.getElementById('language'); \n \t\t\t\tvar option = select.options[select.selectedIndex]; \n \t\t\t\tdocument.getElementById('value').value = option.value; \n \t\t\t} \n \t\t\tupdate(); \n \t\t<\/script> \n \t<\/body> \n <\/html>\n\n\n<p><strong>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 <\/strong><\/p>\n<p style=\"text-align: justify;\">\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u062b\u0631 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0628\u064a\u0627\u0646 \u0623\u062b\u0631 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0644\u0648\u0635\u0641 \u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062a\u062a\u0628\u0639 \u0627\u0644\u062d\u0627\u0644\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0627\u064b \u0648\u062a\u062d\u0644\u064a\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629. \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u064a\u0648\u0641\u0631 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0643\u0640: \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629\u060c \u0644\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0628\u0624\u064a\u0629\u060c \u0648\u064a\u0639\u0645\u0644 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u0627\u062a\u0628\u0627\u0639 \u0633\u064a\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062b\u0627\u0628\u062a\u0629 \u062a\u0639\u0637\u064a \u0645\u0642\u062f\u0631\u0629 \u062a\u0646\u0628\u0624\u064a\u0629 \u0623\u062e\u0631\u0649 \u0639\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637\u060c \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><a id=\"post-10916-GrindEQpgref5f741fe61\"><\/a><strong>Research title <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Accounting conservatism policies and their impact on the quality of accounting profits (A field study on a sample of Sudanese banks)<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">HNSJ, 2024, 5(9); https:\/\/doi.org\/10.53796\/hnsj59\/4<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Published at 01\/09\/2024 Accepted at 07\/08\/2024 <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Abstract <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">This study aimed to identify the impact of conditional accounting conservatism on the quality of accounting profits and to indicate the impact of unconditional accounting conservatism on the quality of accounting profit. The study adopted analytical descriptive approach. And the study found that the accounting conservatism provides a set of characteristics such as convenience and reliability to judge the quality of profits and enhance predictive ability. The accounting conservatism follows established accounting policies the give another predictive estimate of accounting profits.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Key Words: <\/strong>conditional accounting conservatism, unconditional accounting conservatism, accounting profits quality.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0646\u0647\u062c\u064a:<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u062a\u0645\u0647\u064a\u062f:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0639\u062f \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0623\u062d\u062f \u0623\u0628\u0631\u0632 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0639\u0644\u064a\u0647\u0627 \u0646\u0638\u0631\u064a\u0629 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\u0627\u0644\u0639\u0644\u0645\u064a\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0628\u0639 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0641\u064a:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0625\u0644\u0642\u0627\u0621 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/li>\n<li>\u0628\u064a\u0627\u0646 \u0623\u062b\u0631 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0623\u0646:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<li>\u062a\u062d\u0642\u064a\u0642 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0633\u0644\u064a\u0645\u0629.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0633\u0639\u0649 \u0627\u0644\u0628\u062d\u062b \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0622\u062a\u064a\u0629:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u0641\u0647\u0648\u0645 \u0648\u0623\u0647\u0645\u064a\u0629 \u0648\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/li>\n<li>\u0628\u064a\u0627\u0646 \u062f\u0648\u0631 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0633\u0639\u0649 \u0627\u0644\u0628\u062d\u062b \u0625\u0644\u0649 \u0627\u062e\u062a\u0628\u0627\u0631 \u0635\u062d\u0629 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<li>\u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u062f\u0631\u0627\u0633\u0629 (2011\u0645)Ahmed<sup>(1)<\/sup>:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0645\u0633\u062a\u0648\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u0647\u0645\u0647\u0627: \u0648\u062c\u0648\u062f \u0645\u0633\u062a\u0648\u0649 \u0644\u0644\u0642\u0628\u0648\u0644 \u0645\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0628\u062d\u0631\u064a\u0646\u064a\u0629 \u0648\u0627\u0631\u062a\u0641\u0627\u0639 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a\u0647\u0627 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0628\u064a\u0646 \u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062d\u064a\u062b \u064a\u0624\u062f\u064a \u0627\u0631\u062a\u0641\u0627\u0639 \u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0627\u0644\u0643\u0644\u064a\u0629 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062f\u0631\u0627\u0633\u0629 \u0641\u064a\u0631\u0648\u0632 (2012)<sup>(2)<\/sup>:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062f\u0631\u0627\u0633\u0629 \u0645\u062f\u0649 \u062a\u0623\u062b\u064a\u0631 \u062e\u0635\u0627\u0626\u0635 \u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u0627\u0644\u0639\u0645\u0644\u064a \u0639\u0644\u0649 \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0646\u062d\u0648 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u0641\u0638\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u0627\u0644\u0639\u0645\u0644\u064a \u0639\u0644\u0649 \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0646\u062d\u0648 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u0641\u0638\u0629. \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062e\u0635\u0627\u0626\u0635 \u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u062a\u0624\u062b\u0631 \u062a\u0623\u062b\u064a\u0631\u0627\u064b \u0625\u064a\u062c\u0627\u0628\u064a\u0627\u064b \u0639\u0644\u0649 \u062a\u0648\u062c\u0647 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0646\u062d\u0648 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u0641\u0638\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062f\u0631\u0627\u0633\u0629 \u0623\u0633\u0645\u0627\u0621 (2012)<sup>(3)<\/sup>:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062f\u0631\u0627\u0633\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u0633\u0627\u0647\u0645\u062a \u0641\u064a \u0646\u0634\u0648\u0621 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justify;\">\u064a\u0631\u0649 \u0627\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0647\u0648 \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u062a\u062d\u0642\u0642 \u0628\u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 \u0644\u0643\u064a \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0623\u062e\u0628\u0627\u0631 \u0627\u0644\u062c\u064a\u062f\u0629 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u062a\u062d\u0642\u0642 \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0623\u062e\u0628\u0627\u0631 \u0627\u0644\u0633\u064a\u0626\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062b\u0627\u0646\u064a\u0627\u064b: \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 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\u0642\u064a\u0627\u0633\u0647.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0645\u0646 \u0633\u0645\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0623\u0646\u0647 \u062a\u062d\u0641\u0638 \u0644\u0627\u062d\u0642\u060c \u0648\u0627\u0646\u0647 \u062a\u062d\u0641\u0638 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u0634\u0631\u0648\u0637:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u062e\u0633\u0627\u0626\u0631 \u0627\u0646\u062e\u0641\u0627\u0636 \u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0628\u064a\u0639\u064a\u0629 \u0644\u0644\u0645\u062e\u0632\u0648\u0646 \u0645\u0646 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style=\"text-align: justify;\"><strong>2\/ \u0627\u0644\u062a\u062d\u0641\u0638 \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0648\u0647\u0648 \u062a\u062e\u0641\u064a\u0636 \u0642\u064a\u0645 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0627\u0644\u0623\u0642\u0644 \u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0648\u0642\u062f \u0623\u0639\u064a\u062f \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0628\u062f\u0621 \u0627\u0644\u062a\u062d\u0641\u0638 \u0639\u0628\u0631 \u0625\u0635\u062f\u0627\u0631 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0642\u062f\u0631\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b \u0645\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0645\u0646 \u0628\u064a\u0646\u0647\u0627: \u0625\u0635\u062f\u0627\u0631 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a (FASB) \u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0637\u0627\u0631\u0626\u0629.<sup>(15)<\/sup><\/p>\n<p style=\"text-align: justify;\">\u064a\u0646\u0634\u0623 \u0627\u0644\u062a\u062d\u0641\u0638 \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0646\u062a\u064a\u062c\u0629 \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0644\u062a\u0637\u0628\u064a\u0642 \u0633\u064a\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062a\u062d\u0641\u0638\u0629 \u0628\u0637\u0628\u064a\u0639\u062a\u0647\u0627 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style=\"text-align: justify;\">\u062a\u062d\u062f\u064a\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0648\u0627\u0631\u062f \u0623\u0648\u0651\u064e\u0644\u0627\u064b \u0628\u0635\u0631\u0641 \u0623\u0648\u0651\u064e\u0644\u0627\u064b \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0637\u0631\u0642 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0639\u062c\u0644 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0643\u0645\u0639\u0631\u0648\u0641 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u062a \u0641\u064a\u0647\u0627 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0631\u0633\u0645\u062a\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0633\u0645\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>\u062a\u062d\u0641\u0638 \u0645\u0633\u0628\u0642 \u0645\u0646 \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0623\u0635\u0644 \u0623\u0648 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.<sup>(17)<\/sup><\/li>\n<li>\u062a\u062d\u0641\u0638 \u0645\u0633\u062a\u0642\u0644 \u0639\u0646 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629.<\/li>\n<li>\u0627\u0646\u062e\u0641\u0627\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0637\u0628\u064a\u0642.<\/li>\n<li>\u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0641\u064a 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style=\"text-align: justify;\">\n<li>\u0627\u062e\u062a\u064a\u0627\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0635 \u0644\u062a\u0639\u062c\u064a\u0644 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u062b\u0627\u0628\u062a.<\/li>\n<li>\u0627\u062e\u062a\u064a\u0627\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0648\u0627\u0631\u062f \u0623\u0648\u0651\u064e\u0644\u0627\u064b (Fifo) \u0628\u0635\u0631\u0641 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u0631\u062c\u062d.<sup>(18)<\/sup><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 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\u062f\u064a\u0648\u0646\u0647\u0627 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0639\u0644\u0627\u0642\u062a\u0647\u0645 \u0628\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u0627\u064b.<\/li>\n<li>\u062a\u0636\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u062a\u062d\u0642\u064a\u0642 \u0623\u0631\u0628\u0627\u062d \u062a\u062a\u0633\u0645 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0648\u0628\u0642\u062f\u0631\u0629 \u062a\u0646\u0628\u0624\u064a\u0629 \u062c\u064a\u062f\u0629 \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629.<\/li>\n<li>\u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0647\u0627\u0645\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u062a\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0628\u0624\u064a\u0629 \u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062d\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a<sup>(29)<\/sup>.<\/li>\n<li>\u062a\u0639\u062f \u0645\u0635\u062f\u0631\u0627\u064b \u0647\u0627\u0645\u0627\u064b \u0639\u0646\u062f \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629<sup>(30)<\/sup>.<\/li>\n<li>\u062a\u0633\u0627\u0639\u062f \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u062c\u064a\u062f\u0629 \u0648\u0627\u0644\u0633\u064a\u0626\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u0641\u0636 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631<sup>(31)<\/sup>.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u062b\u0627\u0644\u062b\u0627\u064b: \u0623\u0647\u062f\u0627\u0641 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u0622\u062a\u064a<sup>(32)<\/sup>:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0645\u0631\u0627\u0639\u0627\u0629 \u0632\u064a\u0627\u062f\u0629 \u062f\u0631\u062c\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0648\u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/li>\n<li>\u0625\u0638\u0647\u0627\u0631 \u0635\u062d\u0629 \u0648\u062f\u0642\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u064a\u0633 \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0633\u0647\u0645 \u0648\u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0645\u0646\u0647.<\/li>\n<li>\u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0628\u0645\u0624\u0634\u0631\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u0645\u0644\u0627\u0643 \u0639\u0646 \u0643\u0644 \u0633\u0647\u0645 \u0639\u0627\u062f\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u0638\u0647\u0627\u0631 \u0646\u0635\u064a\u0628 \u0647\u0630\u0627 \u0627\u0644\u0633\u0647\u0645 \u0645\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0648\u0632\u0639. \u0627\u0631\u062a\u0628\u0627\u0637 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627<sup>(33)<\/sup>.<\/li>\n<li>\u0632\u064a\u0627\u062f\u0629 \u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0623\u0633\u0648\u0627\u0642 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644.<\/li>\n<li>\u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0627\u0644\u062c\u064a\u062f\u064a\u0646 \u0648\u0627\u0644\u0633\u064a\u0626\u064a\u0646<sup>(34)<\/sup>.<\/li>\n<li>\u062a\u0639\u062a\u0628\u0631 \u0645\u0624\u0634\u0631\u0627\u064f \u0645\u0628\u0627\u0634\u0631 \u0644\u062a\u0642\u064a\u064a\u0645 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0628\u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0637\u0631\u062f\u064a\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0628\u064a\u0646 \u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0637\u0628\u0642 \u0648\u0645\u062f\u0649 \u0627\u0644\u062a\u0632\u0627\u0645\u0647 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<li>\u062a\u0639\u062a\u0628\u0631 \u062c\u0648\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0646\u0635\u0631\u0627\u064b \u0647\u0627\u0645\u0627\u064b \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u062f\u0627\u0626\u0646\u0648\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u062a\u0639\u062a\u0628\u0631 \u062d\u0645\u0627\u064a\u0629 \u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0636\u062f \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0632\u064a\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d<sup>(35)<\/sup>.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u0648\u0651\u064e\u0644\u0627\u064b: \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0645\u062b\u0644 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629\u060c \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0646\u064a\u0644 \u0627\u0644\u0627\u0628\u064a\u0636\u060c \u0648\u062a\u0645 \u0627\u0633\u062a\u0647\u062f\u0627\u0641 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0645\u0648\u0638\u0641 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0645\u062f\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u062a\u0645 \u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0641\u0631\u062f\u0627\u062a \u0639\u064a\u0646 \u0627\u0644\u0628\u062d\u062b \u0628\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0639\u064a\u0646\u0629 \u0627\u0644\u0639\u0634\u0648\u0627\u0626\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u0645 \u062a\u0648\u0632\u064a\u0639 \u0639\u062f\u062f (75) \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u062a\u0645 \u0627\u0633\u062a\u0631\u062c\u0627\u0639 (75) \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0633\u0644\u064a\u0645\u0629\u060c \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062b\u0627\u0646\u064a\u0627\u064b: \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u0635\u062d\u0629 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0623\u0648\u0651\u064e\u0644: \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a:<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0623\u0648\u0651\u064e\u0644: \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u0634\u0631\u0648\u0637:<\/p>\n<p style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 (5\/1) \u0627\u0644\u0625\u062d\u0635\u0627\u0621\u0627\u062a \u0627\u0644\u0648\u0635\u0641\u064a\u0629 \u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0623\u0648\u0651\u064e\u0644:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p>\u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/p>\n<\/td>\n<td>\n<p>\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0639\u062f\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629<\/p>\n<\/td>\n<td>\n<p>3.9<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u062a\u0637\u0628\u064a\u0642 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0623\u0648 \u0627\u0644\u0633\u0648\u0642 \u0623\u064a\u0647\u0645\u0627 \u0623\u0642\u0644 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>4.2<\/p>\n<\/td>\n<td>\n<p>0.72<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0646\u062e\u0641\u0627\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0639\u0646 \u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>3.7<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u062e\u0633\u0627\u0626\u0631 \u0627\u0646\u062e\u0641\u0627\u0636 \u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0628\u064a\u0639\u064a\u0629 \u0644\u0644\u0645\u062e\u0632\u0648\u0646 \u0645\u0646 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062a\u0627\u0645 \u0639\u0646 \u0642\u064a\u0645\u062a\u0647 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>3.6<\/p>\n<\/td>\n<td>\n<p>0.91<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0647\u0628\u0648\u0637 \u0641\u064a \u0642\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/p>\n<\/td>\n<td>\n<p>3.6<\/p>\n<\/td>\n<td>\n<p>1.1<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u062e\u0633\u0627\u0626\u0631 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0639\u0646\u062f\u0645\u0627 \u062a\u0642\u0644 \u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>3.8<\/p>\n<\/td>\n<td>\n<p>0.89<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u060c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c 2024\u0645.<\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (5\/1) \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 (3.9) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (1) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 (4.2) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.72) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0628\u0634\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 (3.7) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (1)\u060c \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 (3.6) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.91) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0628\u0634\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 (3.6) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (1.1) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629 (3.8) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.89) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0628\u0639\u062f \u0627\u0644\u062b\u0627\u0646\u064a: \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (5\/2) \u0627\u0644\u0625\u062d\u0635\u0627\u0621\u0627\u062a \u0627\u0644\u0648\u0635\u0641\u064a\u0629 \u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p>\u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/p>\n<\/td>\n<td>\n<p>\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0627\u0644\u0623\u0642\u0644 \u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>4.1<\/p>\n<\/td>\n<td>\n<p>0.88<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0623\u0648 \u0627\u0644\u0633\u0648\u0642 \u0623\u064a\u0647\u0645\u0627 \u0623\u0642\u0644 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>4.1<\/p>\n<\/td>\n<td>\n<p>0.67<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0644\u0628\u062f\u0627\u0626\u0644 \u0627\u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0645\u0627 \u064a\u0644\u0627\u0626\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0635\u0631\u0641<\/p>\n<\/td>\n<td>\n<p>4<\/p>\n<\/td>\n<td>\n<p>0.73<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0645\u0646\u062a\u0638\u0645 \u0641\u064a \u0642\u064a\u0645 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644<\/p>\n<\/td>\n<td>\n<p>3.6<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0631\u0633\u0645\u0644\u062a\u0647\u0627<\/p>\n<\/td>\n<td>\n<p>3.8<\/p>\n<\/td>\n<td>\n<p>0.99<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0635 \u0644\u062a\u0639\u062c\u064a\u0644 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u062b\u0627\u0628\u062a<\/p>\n<\/td>\n<td>\n<p>3.6<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u060c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c 2024\u0645.<\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 (5\/2) \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 (4.1) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.88) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 (4.1) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.67) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 (4) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.73) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 (3.6) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (1) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 (3.8) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.99) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629 (3.6) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (1) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a: \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 (3\/5) \u0627\u0644\u0625\u062d\u0635\u0627\u0621\u0627\u062a \u0627\u0644\u0648\u0635\u0641\u064a\u0629 \u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0644\u062b:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p>\u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/p>\n<\/td>\n<td>\n<p>\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u064a\u062a\u0645 \u0627\u0644\u0631\u0628\u0637 \u0628\u064a\u0646 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u0627<\/p>\n<\/td>\n<td>\n<p>4.1<\/p>\n<\/td>\n<td>\n<p>0.61<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0642\u062f\u0631\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>4.2<\/p>\n<\/td>\n<td>\n<p>0.91<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0632\u064a\u0627\u062f\u0629 \u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0639\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644<\/p>\n<\/td>\n<td>\n<p>3.7<\/p>\n<\/td>\n<td>\n<p>0.98<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0642\u0642\u0629 \u062a\u0644\u0628\u064a \u062d\u0627\u062c\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/p>\n<\/td>\n<td>\n<p>4.2<\/p>\n<\/td>\n<td>\n<p>0.87<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0639\u0644\u0646 \u0639\u0646\u0647\u0627 \u062a\u0645\u062b\u0644 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0628\u0634\u0643\u0644 \u0635\u0627\u062f\u0642<\/p>\n<\/td>\n<td>\n<p>4<\/p>\n<\/td>\n<td>\n<p>0.77<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u062a\u0639\u0643\u0633 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0644\u0644\u0645\u0635\u0631\u0641<\/p>\n<\/td>\n<td>\n<p>4.3<\/p>\n<\/td>\n<td>\n<p>0.62<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0628\u0624 \u0628\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>4.3<\/p>\n<\/td>\n<td>\n<p>0.70<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u060c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c 2024\u0645.<\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (3\/5) \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 (4.1) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.61) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 (4.2) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.91) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0628\u0634\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 (3.7) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.98) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 (4.2) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.87) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0628\u0634\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 (4) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.77) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629 (4.3) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.62) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0628\u0634\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629.<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0644\u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 (4.3) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.70) \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0645\u0648\u0627\u0641\u0642\u0648\u0646 \u0628\u0634\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0646\u0635 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0627\u0644\u0622\u062a\u064a:<\/p>\n<p style=\"text-align: justify;\"><strong>(\u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629)<\/strong> \u0647\u062f\u0641 \u0648\u0636\u0639 \u0647\u0630\u0647 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646 \u0623\u062b\u0631 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u0629 \u0647\u0630\u0647 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0633\u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u0628\u0633\u064a\u0637 \u0641\u064a \u0628\u0646\u0627\u0621 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u060c \u062d\u064a\u062b \u0623\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0643\u0645\u062a\u063a\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 (x<sub>1<\/sub>) \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (y)\u0643\u0645\u062a\u063a\u064a\u0631 \u062a\u0627\u0628\u0639\u060c \u0648\u0630\u0644\u0643 \u0643\u0645\u0627 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0622\u062a\u064a:<\/p>\n<p style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (4\/5) \u0646\u062a\u0627\u0626\u062c \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u062e\u0637\u064a \u0627\u0644\u0628\u0633\u064a\u0637 \u0639\u0644\u0649 \u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631<\/p>\n<\/td>\n<td>\n<p>\u0627\u062e\u062a\u0627\u0631 (t)<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 (Sig)<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u062a\u0641\u0633\u064a\u0631<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>3.527<\/p>\n<\/td>\n<td>\n<p>8.367<\/p>\n<\/td>\n<td>\n<p>0.000<\/p>\n<\/td>\n<td>\n<p>\u0645\u0639\u0646\u0648\u064a\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>0.163<\/p>\n<\/td>\n<td>\n<p>1.507<\/p>\n<\/td>\n<td>\n<p>0.136<\/p>\n<\/td>\n<td>\n<p>\u063a\u064a\u0631 \u0645\u0639\u0646\u0648\u064a\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 (R)<\/p>\n<\/td>\n<td>\n<p>0.174<\/p>\n<\/td>\n<td colspan=\"3\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062a\u062d\u062f\u064a\u062f (R<sup>2<\/sup>)<\/p>\n<\/td>\n<td>\n<p>0.030<\/p>\n<\/td>\n<td colspan=\"3\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0627\u062e\u062a\u0628\u0627\u0631 (F)<\/p>\n<\/td>\n<td>\n<p>2.270<\/p>\n<\/td>\n<td colspan=\"3\">\n<p>\u0627\u0644\u0646\u0645\u0648\u0630\u062c \u063a\u064a\u0631 \u0645\u0639\u0646\u0648\u064a<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u060c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c 2024\u0645.<\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u0645\u0643\u0646 \u062a\u0641\u0633\u064a\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647 \u0643\u0627\u0644\u0622\u062a\u064a:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0623\u0638\u0647\u0631\u062a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0648\u062c\u0648\u062f \u0627\u0631\u062a\u0628\u0627\u0637 \u0637\u0631\u062f\u064a \u0636\u0639\u064a\u0641 \u0628\u064a\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0643\u0645\u062a\u063a\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0643\u0645\u062a\u063a\u064a\u0631 \u062a\u0627\u0628\u0639\u060c \u062d\u064a\u062b \u0628\u0644\u063a\u062a \u0642\u064a\u0645 \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0627\u0644\u0628\u0633\u064a\u0637 (0.174).<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062a\u062d\u062f\u064a\u062f (0.030)\u060c \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0643\u0645\u062a\u063a\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u064a\u0624\u062b\u0631 \u0628\u0640\u0640(3%) \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (\u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0627\u0628\u0639)\u060c \u0648\u0647\u0648 \u062a\u0623\u062b\u064a\u0631 \u0636\u0639\u064a\u0641 \u062c\u062f\u0627\u064b.<\/li>\n<li>\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u0628\u0633\u064a\u0637 \u063a\u064a\u0631 \u0645\u0639\u0646\u0648\u064a\u060c \u062d\u064a\u062b \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 (F) (2.270) \u0648\u0647\u064a \u063a\u064a\u0631 \u062f\u0627\u0644\u0629 \u0639\u0646 \u0645\u0633\u062a\u0648\u0649 (0.000).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0645\u0645\u0627 \u062a\u0642\u062f\u0645 \u0646\u0633\u062a\u0646\u062a\u062c \u0623\u0646 \u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0648\u0627\u0644\u062a\u064a \u0646\u0635\u062a \u0639\u0644\u0649 \u0623\u0646: <strong>(\u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0648\u062c\u0648\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629)<\/strong> \u0644\u0645 \u062a\u062a\u062d\u0642\u0642.<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629:<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u062a\u0646\u0635 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0627\u0644\u0622\u062a\u064a:<\/p>\n<p style=\"text-align: justify;\"><strong>(\u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629)<\/strong>.<\/p>\n<p style=\"text-align: justify;\">\u0647\u062f\u0641 \u0648\u0636\u0639 \u0647\u0630\u0647 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646 \u0623\u062b\u0631 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u0629 \u0647\u0630\u0647 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0633\u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u062e\u0637\u064a \u0627\u0644\u0628\u0633\u064a\u0637 \u0641\u064a \u0628\u0646\u0627\u0621 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u060c \u062d\u064a\u062b \u0623\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0643\u0645\u062a\u063a\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 (x<sub>2<\/sub>)\u060c \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (y) \u0643\u0645\u062a\u063a\u064a\u0631 \u062a\u0627\u0628\u0639 \u0648\u0630\u0644\u0643 \u0643\u0645\u0627 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0622\u062a\u064a:<\/p>\n<p style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (5\/5) \u0646\u062a\u0627\u0626\u062c \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u062e\u0637\u064a \u0627\u0644\u0628\u0633\u064a\u0637 \u0639\u0644\u0649 \u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631<\/p>\n<\/td>\n<td>\n<p>\u0627\u062e\u062a\u0627\u0631 (t)<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 (Sig)<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u062a\u0641\u0633\u064a\u0631<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>2.832<\/p>\n<\/td>\n<td>\n<p>7.135<\/p>\n<\/td>\n<td>\n<p>0.000<\/p>\n<\/td>\n<td>\n<p>\u0645\u0639\u0646\u0648\u064a\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>0.338<\/p>\n<\/td>\n<td>\n<p>3.368<\/p>\n<\/td>\n<td>\n<p>0.001<\/p>\n<\/td>\n<td>\n<p>\u0645\u0639\u0646\u0648\u064a\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 (R)<\/p>\n<\/td>\n<td>\n<p>0.367<\/p>\n<\/td>\n<td colspan=\"3\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062a\u062d\u062f\u064a\u062f (R<sup>2<\/sup>)<\/p>\n<\/td>\n<td>\n<p>0.134<\/p>\n<\/td>\n<td colspan=\"3\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0627\u062e\u062a\u0628\u0627\u0631 (F)<\/p>\n<\/td>\n<td>\n<p>11.340<\/p>\n<\/td>\n<td colspan=\"3\">\n<p>\u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0645\u0639\u0646\u0648\u064a<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"5\">\n<p>Y= 2.832 + 0.338X2<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f\u0627 \u0644\u0628\u0627\u062d\u062b\u060c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c 2024\u0645.<\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u0645\u0643\u0646 \u062a\u0641\u0633\u064a\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647 \u0643\u0627\u0644\u0622\u062a\u064a:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0623\u0638\u0647\u0631\u062a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0648\u062c\u0648\u062f \u0627\u0631\u062a\u0628\u0627\u0637 \u0637\u0631\u062f\u064a \u0636\u0639\u064a\u0641 \u0628\u064a\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0643\u0645\u062a\u063a\u064a\u0631 \u0645\u0633\u062a\u0642\u0644\u060c \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0643\u0645\u062a\u063a\u064a\u0631 \u062a\u0627\u0628\u0639\u060c \u062d\u064a\u062b \u0628\u0644\u063a\u062a \u0642\u064a\u0645 \u0645\u0639\u0627\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0627\u0644\u0628\u0633\u064a\u0637 (0.367).<\/li>\n<li>\u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062a\u062d\u062f\u064a\u062f (0.134)\u060c \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0643\u0645\u062a\u063a\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u064a\u0624\u062b\u0631 \u0628\u0640\u0640(13.4%) \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (\u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0627\u0628\u0639).<\/li>\n<li>\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u0628\u0633\u064a\u0637 \u0645\u0639\u0646\u0648\u064a \u062d\u064a\u062b \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 (F) (11.340)\u060c \u0648\u0647\u064a \u062c\u0627\u0644\u0629 \u0639\u0646 \u0645\u0633\u062a\u0648\u0649 \u062f\u0644\u0627\u0644\u0629 (0.001).<\/li>\n<li>2.832: \u0645\u062a\u0648\u0633\u0637 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u064a\u0633\u0627\u0648\u064a \u0635\u0641\u0631\u0627\u064b.<\/li>\n<li>0.338: \u0648\u062a\u0639\u0646\u064a \u0632\u064a\u0627\u062f\u0629 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0648\u062d\u062f\u0629 \u0648\u0627\u062d\u062f\u0629 \u062a\u0632\u064a\u062f \u0645\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0640\u0640 13.4%.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0645\u0645\u0627 \u062a\u0642\u062f\u0645 \u0646\u0633\u062a\u0646\u062a\u062c \u0623\u0646 \u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u0646\u0635\u062a \u0639\u0644\u0649 \u0623\u0646 <strong>(\u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0637 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629)<\/strong>. \u0642\u062f \u062a\u062d\u0642\u0642\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062e\u0627\u062a\u0645\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0646\u0627\u0648\u0644\u062a \u0647\u0630\u0647 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\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u064a\u0645\u0646 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u062a\u0647\u0627. \u0648\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0623\u0648\u0644\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u0645 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0641\u064a: \u0645\u0648\u0638\u0641\u060c \u0645\u0631\u0627\u062c\u0639 \u062f\u0627\u062e\u0644\u064a\u060c \u0645\u062f\u064a\u0631 \u0645\u0627\u0644\u064a\u060c \u0645\u062f\u064a\u0631 \u0625\u062f\u0627\u0631\u0629\u060c \u0645\u0648\u0638\u0641 \u0628\u0625\u062f\u0627\u0631\u0629 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\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a\u060c \u0645\u0646\u0647\u0627: \u0623\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0633\u062a\u0648\u0649 \u0639\u0627\u0644\u064a \u0645\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0636\u0645\u0627\u0646 \u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0635\u062f\u0627\u0642\u064a\u062a\u0647\u0627\u060c \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0632\u064a\u0629 \u0644\u0644\u0645\u0643\u0627\u0641\u0623\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u062a\u0636\u062e\u0645 \u0627\u0644\u0631\u0628\u062d \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062a\u0645\u062b\u0644 \u0628\u0635\u062f\u0642 \u062d\u0642\u064a\u0642\u0629 \u0627\u0644\u0646\u0634\u0627\u0637.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0646\u062a\u0627\u0626\u062c:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u062a\u0648\u0635\u0644 \u0627\u0644\u0628\u0627\u062d\u062b \u0625\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0622\u062a\u064a\u0629:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u064a\u0648\u0641\u0631 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0648\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0644\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0628\u0624\u064a\u0629.<\/li>\n<li>\u064a\u0639\u0645\u0644 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u0627\u062a\u0628\u0627\u0639 \u0633\u064a\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062b\u0627\u0628\u062a\u0629 \u062a\u0639\u0637\u064a \u0645\u0642\u062f\u0631\u0629 \u062a\u0646\u0628\u0624\u064a\u0629 \u0623\u062e\u0631\u0649 \u0639\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<li>\u064a\u0624\u062f\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0645\u0627 \u064a\u0639\u0646\u064a\u0647 \u0645\u0646 \u062f\u0642\u0629 \u0648\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u064a\u0627\u0633.<\/li>\n<li>\u064a\u0633\u0627\u0639\u062f \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u0646\u0642\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u062d\u0648\u0644 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u062a\u062f\u0641\u0642 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u0627\u062a \u0648\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062a\u062f\u0641\u0642 \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/li>\n<li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u062a\u0637\u0628\u064a\u0642\u0627\u064b \u0644\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u062a\u0639\u062f \u0623\u0642\u0644 \u0645\u064a\u0648\u0644\u0627\u064b \u0644\u0644\u062a\u0644\u0627\u0639\u0628 \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a:<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0645\u0633\u062a\u0648\u0649 \u0639\u0627\u0644\u064a \u0645\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0636\u0645\u0627\u0646 \u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0635\u062f\u0627\u0642\u064a\u062a\u0647\u0627.<\/li>\n<li>\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062a\u062f\u0641\u0642 \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/li>\n<li>\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0623\u0646\u0647 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0628\u0647\u0627\u060c \u0648\u0647\u0648 \u064a\u062c\u0639\u0644 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0633\u062a\u0642\u0631\u0629.<\/li>\n<li>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0632\u064a\u0629 \u0644\u0644\u0645\u0643\u0627\u0641\u0623\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u062a\u0636\u062e\u0645 \u0627\u0644\u0631\u0628\u062d\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062a\u0645\u062b\u0644 \u0628\u0635\u062f\u0642 \u062d\u0642\u064a\u0642\u0629 \u0627\u0644\u0646\u0634\u0627\u0637.<\/li>\n<li>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u062d\u0627\u0644\u0627\u062a \u0639\u062f\u0645 \u0627\u0644\u062a\u0623\u0643\u062f \u0644\u0645\u0627 \u064a\u0639\u0637\u064a \u0645\u0624\u0634\u0631\u0627\u064b \u062c\u064a\u062f\u0627\u064b \u0639\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0647\u0648\u0627\u0645\u0634:<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0633\u0648\u0632\u064a \u0623\u0628\u0648 \u0639\u0644\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c \u0623\u062b\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u062a\u0643\u0644\u0641\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0637\u0628\u0642\u0627\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0639\u0645\u0627\u0646\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0627\u0644\u0645\u062c\u0644\u062f (7)\u060c \u0627\u0644\u0639\u062f\u062f (1)\u060c 2011\u0645\u060c \u063567.<\/li>\n<li>\u062c\u0645\u0627\u0644 \u0639\u0644\u064a \u0645\u062d\u0645\u062f \u064a\u0648\u0633\u0641\u060c \u0642\u064a\u0627\u0633 \u062c\u0648\u062f\u0629 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629: \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0627\u0644\u0639\u062f\u062f (1)\u060c 2011\u0645\u060c \u0635175.<\/li>\n<li>\u0623\u064a\u0645\u0646 \u0623\u062d\u0645\u062f \u0634\u062a\u064a\u0648\u064a\u060c \u062a\u0623\u062b\u064a\u0631 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062f\u0639\u0627\u0648\u064a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0639\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629\u060c \u0627\u0644\u0631\u064a\u0627\u0636: \u0645\u0639\u0647\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (50)\u060c \u0627\u0644\u0639\u062f\u062f (4)\u060c 2010\u0645\u060c \u0635577.<\/li>\n<li>Pae, j, and Tharnton, D.EX-Anteversrsus Ex. Post Accounting Conservatism and Inefficiency in Analysts, Earnings Forecasts, working paper, <a href=\"http:\/\/www.SSrn.com\">http:\/\/www.SSrn.com<\/a>.<\/li>\n<li>\u0639\u0644\u0627\u0645 \u0645\u062d\u0645\u062f \u062d\u0645\u062f\u0627\u0646 \u0648\u0622\u062e\u0631\u0648\u0646\u060c \u062f\u0648\u0631 \u0644\u062c\u0627\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0643\u062f\u0644\u064a\u0644 \u0639\u0644\u0649 \u062c\u0648\u062f\u062a\u0647\u0627\u060c \u0639\u0645\u0627\u0646: \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0627\u0644\u0645\u062c\u0644\u062f (8)\u060c \u0627\u0644\u0639\u062f\u062f(\/\/\/)\u060c 2021\u0645\u060c \u0635414 \u2013 415.<\/li>\n<li>\u0645\u062d\u0645\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0633\u0644\u0637\u0627\u0646 \u0639\u0628\u064a\u062f\u0627\u0646\u060c \u0623\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u062f\u0631\u0627\u0633\u0629 \u062f\u0643\u062a\u0648\u0631\u0647\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u0645\u0627\u0646 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c 2004\u0645\u060c \u063573 \u2013 76.<\/li>\n<li>\u0625\u0642\u0628\u0627\u0644 \u0639\u062f\u0646\u0627\u0646 \u0627\u0644\u0634\u0631\u064a\u0641\u060c \u0639\u0645\u0627\u062f \u0645\u062d\u0645\u062f \u0623\u0628\u0648 \u0639\u062c\u064a\u0644\u0629\u060c \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u062d\u0627\u0643\u0645\u064a\u0629\u060c \u0627\u0644\u0645\u0624\u0633\u0633\u0629 (\u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c 2009\u0645)\u060c \u063513.<\/li>\n<li>Dec how, p., and Schrand, c., (2004). Earning quality, the research foundation of cfa institute, p2.<\/li>\n<li>\u062d\u0633\u064a\u0646 \u0643\u0627\u0638\u0645 \u0639\u0648\u062c\u0647\u060c \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0639\u064a\u0646\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0643\u0648\u0641\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0642\u0627\u062f\u0633\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (19)\u060c 2019\u0645\u060c \u0635288.<\/li>\n<li>\u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u064a\u062f \u0644\u0637\u0641\u064a\u060c \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0639\u0644\u0645\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (49)\u060c \u0627\u0644\u0639\u062f\u062f (2)\u060c 2012\u0645\u060c \u0635176.<\/li>\n<li>\u0639\u0628\u062f \u0627\u0644\u0639\u0627\u0644 \u0645\u0635\u0637\u0641\u0649 \u0623\u0628\u0648 \u0627\u0644\u0641\u0636\u0644\u060c \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u0627\u062f\u0626 \u062d\u0648\u0643\u0645\u0629 \u0628\u0627\u0632\u0644 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \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 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0627\u0644\u0639\u062f\u062f (3)\u060c 2015\u0645.<\/li>\n<li>\u0637\u0627\u0631\u0642 \u0639\u0628\u062f \u0627\u0644\u0639\u0627\u0644 \u062d\u0645\u0627\u062f\u060c \u0645\u0648\u0633\u0648\u0639\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c (\u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c 2004\u0645)\u060c \u063563 \u2013 64.<\/li>\n<li>\u0623\u0633\u0645\u0627\u0621 \u0642\u062d\u0637\u0627\u0646 \u0645\u062d\u0645\u062f\u060c \u0646\u0634\u0623\u0629 \u0645\u062d\u062f\u062f\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0637\u0646\u0637\u0627\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0627\u0644\u0641\u0644\u0633\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c 2012\u0645.<\/li>\n<li>Ahmed s accounting conservatism and quality of measuring earning: ON APPLIED STUDY BAHRAINI CORPORATIONS ARAN JOURNAL OF ADMINIDTRATION VOL (31), NO (2), 2011.<\/li>\n<li>\u062d\u0646\u0627\u0646 \u0645\u062d\u0645\u062f \u0635\u0627\u0644\u062d \u0627\u0644\u062e\u0637\u064a\u0628\u060c \u062f\u0648\u0631 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0627\u0644\u0639\u062f\u062f (4)\u060c 2013\u0645\u060c \u063540 \u2013 45.<\/li>\n<li>\u0623\u0645\u0627\u0644 \u0645\u062d\u0645\u062f \u0637\u0627\u0647\u0631\u060c \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0638\u0627\u0647\u0631 \u0639\u062f\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0627\u0644\u0639\u062f\u062f (2)\u060c 2011\u0645\u060c \u063511.<\/li>\n<li>\u0623\u064a\u0645\u0646 \u0635\u0627\u0628\u0631 \u0633\u064a\u062f \u0639\u0644\u064a\u060c \u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u0642\u064a\u0627\u0633 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u060c \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u062f\u0648\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u0639\u062f\u062f (4)\u060c \u0623\u0643\u062a\u0648\u0628\u0631 2014\u0645\u060c \u0635155.<\/li>\n<li>Manuel Cano- Rodriguez, Big, Private, Firm and Accounting. Conservatism Spanish Evidence, <a href=\"http:\/\/ssrn.com\">http:\/\/ssrn.com<\/a>, 2010.<\/li>\n<li>\u0634\u0648\u064a\u0643\u0627\u0631 \u0645\u062d\u0645\u062f \u0646\u0627\u062c\u064a\u060c \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u0639\u062f\u062f (3)\u060c 2002\u0645\u060c \u063532.<\/li>\n<li>\u0637\u0627\u0631\u0642 \u0639\u0628\u062f \u0627\u0644\u0639\u0627\u0644 \u062d\u0645\u0627\u062f\u060c \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c 2011\u0645\u060c \u0635759.<\/li>\n<li>\u0623\u0634\u0631\u0641 \u0627\u0644\u0634\u0631\u0642\u0627\u0648\u064a\u060c \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u0644\u0648\u0628\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0646\u0645\u0648\u0630\u062c \u062e\u0635\u0645 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0628\u0639\u062f \u062a\u063a\u0637\u064a\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0627\u0644\u0631\u064a\u0627\u0636\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u060c \u0627\u0644\u0639\u062f\u062f (56)\u060c 2005\u0645\u060c \u063558.<\/li>\n<li>\u0641\u064a\u0631\u0648\u0632 \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u064a\u0645 \u0627\u0644\u0646\u0639\u0627\u0633\u060c \u0627\u0646\u0639\u0643\u0627\u0633\u0627\u062a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u0641\u0638\u0629 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0633\u0647\u0645\u060c \u062a\u062d\u0644\u064a\u0644 \u0645\u062a\u0639\u062f\u062f \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0642\u0648\u0627\u0639\u062f \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c 2012\u0645.<\/li>\n<li>Zhag, J. and j Sunder and .S.V. Sunder, Banking paper, Available at: http:\/\/www.ssrn.com(2009)<\/li>\n<li>\u0639\u0644\u0627\u0645\u0629 \u0645\u062d\u0645\u062f \u0645\u0648\u0633\u0649 \u062d\u0645\u062f\u0627\u0646\u060c \u0623\u062b\u0631 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \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 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\u060c \u0639\u0645\u0627\u0646\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (38)\u060c \u0627\u0644\u0639\u062f\u062f (2)\u060c 2011\u0645\u060c \u0635415.<\/li>\n<li>\u0639\u0644\u064a \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u0623\u062d\u0645\u062f \u0634\u0627\u0647\u064a\u0646\u060c \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0645\u062e\u0627\u0637\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629\u060c \u063a\u0632\u0629\u060c \u0637\u0628\u0639\u0629 \u0627\u0644\u0643\u062a\u0627\u0628 2011\u0645\u060c \u063557.<\/li>\n<li>\u0641\u0631\u064a\u062f \u0645\u062d\u0631\u0645 \u0641\u0631\u064a\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645\u060c \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u062d\u062a\u0645\u0627\u0644 \u062a\u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0639\u062b\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0628\u0633\u0648\u0642 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0627\u0644\u0639\u062f\u062f (1)\u060c 2014\u0645\u060c \u063562.<\/li>\n<li>Amihound, y. asseetpring and Bid-Ask Spread, journal of financial Economics, Vol (17), 2012, North. Hand, p249.<\/li>\n<li>\u0645\u062d\u0645\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0645\u062d\u0645\u062f\u060c \u0642\u064a\u0627\u0633 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062a\u062d\u0641\u0638 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c 2024\u0627\u0644\u0646\u064a\u0644 \u0627\u0644\u0627\u0628\u064a\u0636\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u064a\u0644\u064a\u0646\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0631\u0633\u0627\u0644\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c 2013\u0645\u060c \u063512.<\/li>\n<li>Dechow. P.ge. w. schrand. Standing earning quality; a review of the proxies their consequences journal of accounting and economic, vol(50), 2010, p50.<\/li>\n<li>\u0645\u062d\u0645\u062f \u0646\u0648\u0631 \u062d\u0633\u0646 \u0627\u0644\u0635\u0645\u0627\u0648\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0627\u0644\u0639\u062f\u062f (2)\u060c 2012\u0645\u060c \u06358.<\/li>\n<li>\u0645\u062d\u0645\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0645\u062d\u0645\u062f\u060c \u0642\u064a\u0627\u0633 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062a\u062d\u0641\u0638 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c 2024\u0627\u0644\u0646\u064a\u0644 \u0627\u0644\u0627\u0628\u064a\u0636\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u064a\u0644\u064a\u0646\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0631\u0633\u0627\u0644\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c 2013\u0645\u060c \u063512.<\/li>\n<li>Watts, R, L, Conservatism in accounting part 1, Explanations and Implications, accounting, horizons 17, 2003, pp 207 \u2013 210.<\/li>\n<li>\u0646\u062c\u0648\u0649 \u0645\u062d\u0645\u062f \u0623\u062d\u0645\u062f \u0623\u0628\u0648 \u062c\u0628\u0644\u060c \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0641\u064a \u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 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\u0627\u0644\u0639\u062f\u062f (4)\u060c 2014\u0645\u060c \u0635579.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\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\u0648\u062f\u0627\u0646\u064a\u0629 ) \u062f. \u0639\u0645\u0631 \u0627\u0644\u0646\u0648\u0631 \u0643\u0631\u064a\u0645 \u0627\u0644\u062f\u064a\u0646 \u0639\u0645\u06311 1 \u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0639\u062f- \u062c\u0627\u0645\u0639\u0629 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[…]<\/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-10916","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/10916","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=10916"}],"version-history":[{"count":2,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/10916\/revisions"}],"predecessor-version":[{"id":11208,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/10916\/revisions\/11208"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=10916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}}