{"id":11372,"date":"2024-10-01T11:35:42","date_gmt":"2024-10-01T11:35:42","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=11372"},"modified":"2024-10-01T11:42:33","modified_gmt":"2024-10-01T11:42:33","slug":"5-10-1","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/5-10-1\/","title":{"rendered":""},"content":{"rendered":"\n

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\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0648\u062a\u062d\u0642\u064a\u0642 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629.<\/p>\n\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a\u060c \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<a id=\"post-11372-GrindEQpgref5f741fe61\"><\/a>Research title <\/strong><\/p>\nThe impact of the confirmatory services of modern internal auditing on the level of voluntary disclosure and supporting the media content of the financial reports published in Sudanese banks<\/strong><\/p>\n(A field study on a sample of Sudanese banks<\/strong>)<\/p>\nHNSJ\u060c 2024\u060c 5(10); https:\/\/doi.org\/10.53796\/hnsj510\/1<\/p>\nPublished at 01\/10\/2024 Accepted at 15\/09\/2024 <\/strong><\/p>\nAbstract <\/strong><\/p>\nThe problem of the study was represented in the absence of disclosure and transparency in the financial and non-financial information in the media content of the financial reports of Sudanese banks. The study aimed to identify the relationship of confirmatory services to the level of voluntary disclosure and the media content of the published financial reports of Sudanese banks. The study relied on the descriptive approach in analyzing the field study data. The study concluded that there is a positive relationship between the confirmatory services of the internal audit in the bank and the level of voluntary disclosure and the media content of the financial reports published in the bank. Sudanese banks.<\/p>\nKey Words: <\/strong>confirmatory services\u060c voluntary disclosure\u060c media content of financial reports<\/p>\n\u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0646\u0647\u062c\u064a :<\/strong><\/p>\n\u0627\u0644\u0645\u0642\u062f\u0645\u0629 <\/strong><\/p>\n\u0641\u064a \u0638\u0644 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0633\u0645 \u0628\u0638\u0631\u0648\u0641 \u0639\u062f\u0645 \u0627\u0644\u062a\u0623\u0643\u062f \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629 \u0627\u0644\u062a\u064a \u064a\u0639\u064a\u0634\u0647\u0627 \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u064a\u0648\u0645\u060c \u0627\u0632\u062f\u0627\u062f\u062a \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u062e\u0644\u0642 \u0645\u0646\u0627\u062e \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a 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\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a \u0639\u0644\u0649 \u0637\u0631\u0641\u064a p.<\/p>\n\u0627\u0644\u062b\u0628\u0627\u062a \u0648\u0627\u0644\u0635\u062f\u0642 \u0644\u0623\u062f\u0627\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 :<\/strong><\/p>\n1\/ \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0628\u0646\u0627\u0626\u064a Structure Validity<\/strong><\/p>\n\u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0628\u0646\u0627\u0626\u064a \u0623\u062d\u062f \u0645\u0642\u0627\u064a\u064a\u0633 \u0635\u062f\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 -\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629- \u0627\u0644\u0630\u064a \u064a\u0642\u064a\u0633 \u0645\u062f\u064a \u062a\u062d\u0642\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u064a \u062a\u0631\u064a\u062f \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u064a\u0647\u0627\u060c \u0648\u064a\u0628\u0646 \u0645\u062f\u064a \u0625\u0631\u062a\u0628\u0627\u0637 \u0643\u0644 \u0645\u062d\u0648\u0631 \u0645\u0646 \u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u0627\u0644\u0630\u064a \u064a\u062a\u0636\u062d \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a :<\/p>\n\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(1)<\/strong><\/p>\n\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u064a\u0646 \u062f\u0631\u062c\u0629 \u0643\u0644 \u0645\u062d\u0648\u0631 \u0645\u0646 \u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n\u0627\u0644\u0631\u0642\u0645<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0645\u062d\u0627\u0648\u0631<\/p>\n<\/td>\n<td>\n\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637<\/p>\n<\/td>\n<td>\n\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u062d\u062a\u0645\u0627\u0644 P-Value<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n1<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0623\u0648\u0644<\/p>\n<\/td>\n<td>\n0.84<\/p>\n<\/td>\n<td>\n0.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n2<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a<\/p>\n<\/td>\n<td>\n0.85<\/p>\n<\/td>\n<td>\n0.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n3<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0644\u062b<\/p>\n<\/td>\n<td>\n0.84<\/p>\n<\/td>\n<td>\n0.000**<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0645\u0633\u062a\u062e\u062f\u0645\u0627\u064b \u0627\u0644\u062d\u0632\u0645 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 2023\u0645.<\/p>\n\u064a\u062a\u0636\u062d \u0644\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(1) \u0623\u0646 \u0642\u064a\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u064a\u0646 \u0643\u0644 \u0645\u062d\u0648\u0631 \u0645\u0646 \u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u0625\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0647\u0648 (0.84) \u0644\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0623\u0648\u0644\u060c \u0648(0.85) \u0644\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0648(0.84) \u0644\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0644\u062b\u060c \u0648\u062c\u0645\u064a\u0639\u0647\u0627 \u0642\u064a\u0645 \u0645\u0648\u062c\u0628\u0629 \u0648\u062f\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0627\u064b \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u0649 \u062f\u0644\u0627\u0644\u0629 0.01\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0648\u062c\u0648\u062f \u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0625\u062a\u0633\u0627\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0648\u0631 \u0628\u0639\u0628\u0627\u0631\u062a\u0647\u0627 \u0645\u0645\u0627 \u064a\u0639\u0643\u0633 \u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0628\u0646\u0627\u0626\u064a.<\/p>\n2\/ \u062b\u0628\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0628\u0627\u0646\u0629 Reliability:<\/strong><\/p>\n\u064a\u0642\u0635\u062f \u0628\u062b\u0628\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0628\u0627\u0646\u0629 \u0623\u0646 \u062a\u0639\u0637\u064a \u0647\u0630\u0647 \u0627\u0644\u0625\u0633\u062a\u0628\u0627\u0646\u0629 \u0646\u0641\u0633 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0644\u0648 \u062a\u0645 \u0625\u0639\u0627\u062f\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0625\u0633\u062a\u0628\u0627\u0646\u0629 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0631\u0629 \u062a\u062d\u062a \u0646\u0641\u0633 \u0627\u0644\u0638\u0631\u0648\u0641 \u0648\u0627\u0644\u0634\u0631\u0648\u0637\u060c\u0623\u0648 \u0628\u0639\u0628\u0627\u0631\u0629 \u0623\u062e\u0631\u0649 \u0623\u0646 \u062b\u0628\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0628\u0627\u0646\u0629 \u064a\u0639\u0646\u064a \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0641\u064a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u0639\u062f\u0645 \u062a\u063a\u064a\u064a\u0631\u0647\u0627 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0628\u0625\u0639\u0627\u062f\u0629 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0639\u062f\u0629 \u0645\u0631\u0627\u062a \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0627\u062a \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629.\u0648\u0642\u062f \u062a\u0645 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u062b\u0628\u0627\u062a \u0625\u0633\u062a\u0628\u0627\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u064a\u062c\u0627\u062f \u0645\u0639\u0627\u0645\u0644 \u0623\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e \u0648\u0630\u0644\u0643 \u0643\u0645\u0627 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (2)<\/p>\n\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(2)<\/strong><\/p>\n\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062b\u0628\u0627\u062a \u0623\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e \u0644\u0644\u0645\u062d\u0627\u0648\u0631 \u0648\u0627\u0644\u062b\u0628\u0627\u062a \u0627\u0644\u0643\u0644\u0649 \u0648\u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0630\u0627\u062a\u064a \u0644\u0644\u0645\u062d\u0648\u0631<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n\u0627\u0644\u0631\u0642\u0645<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0645\u062d\u0627\u0648\u0631<\/p>\n<\/td>\n<td>\n\u0639\u062f\u062f\u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a<\/p>\n<\/td>\n<td>\n\u062b\u0628\u0627\u062a \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a<\/p>\n<\/td>\n<td>\n\u0627\u0644\u062b\u0628\u0627\u062a \u0627\u0644\u0643\u0644\u064a<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0630\u0627\u062a\u064a<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n1<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0623\u0648\u0644<\/p>\n<\/td>\n<td>\n10<\/p>\n<\/td>\n<td>\n0.964<\/p>\n<\/td>\n<td rowspan=\"3\">\n0.973<\/p>\n<\/td>\n<td rowspan=\"3\">\n0.986<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n2<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a<\/p>\n<\/td>\n<td>\n10<\/p>\n<\/td>\n<td>\n0.932<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n3<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0644\u062b<\/p>\n<\/td>\n<td>\n10<\/p>\n<\/td>\n<td>\n0.924<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0645\u0633\u062a\u062e\u062f\u0645\u0627\u064b \u0627\u0644\u062d\u0632\u0645 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 2023\u0645.<\/p>\n\u064a\u062a\u0636\u062d \u0644\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(2) \u0623\u0646 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062b\u0628\u0627\u062a \u0623\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e \u0644\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0627\u0644\u064a\u0629 \u062d\u064a\u062b \u0628\u0644\u063a \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a \u0644\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0623\u0648\u0644 (0.96)\u060c \u0648(0.93) \u0644\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0648(0.92) \u0644\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0644\u062b\u060c \u0643\u0645\u0627 \u0628\u0644\u063a \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a \u0627\u0644\u0643\u0644\u064a(0.97)\u060c \u0648\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0635\u062f\u0642(0.99). \u0645\u0645\u0627 \u064a\u062f\u0644 \u0639\u0644\u064a \u0623\u0646 \u0627\u0644\u0625\u0633\u062a\u0628\u0627\u0646\u0629 \u062a\u062a\u0645\u062a\u0639 \u0628\u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062b\u0628\u0627\u062a \u0648\u0627\u0644\u0635\u062f\u0642 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629.<\/p>\n\u062a\u062d\u0644\u064a\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 :<\/strong><\/p>\n\u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0639\u062a\u0645\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u0623\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a \u0639\u0644\u0649 \u0623\u0633\u0644\u0648\u0628 \u0646\u0645\u0630\u062c\u0629 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0628\u0646\u0627\u0626\u064a\u0629 (SEM) Structural Equation Modeling <\/strong>\u0648\u0647\u0648 \u0646\u0645\u0637 \u0644\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u062e\u0637\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u0627\u0644\u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u064a\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0643\u0627\u0645\u0646\u0629 \u0648\u0627\u0644\u0645\u0634\u0627\u0647\u062f\u0629 \u060c \u0648\u0647\u064a \u062a\u0645\u062b\u0644 \u062a\u0631\u062c\u0645\u0629 \u0644\u0633\u0644\u0633\u0629 \u0645\u0646 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0633\u0628\u0628\u064a\u0629 \u0648\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0641\u062a\u0631\u0636\u0629 \u0628\u064a\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a .<\/p>\n\u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629:<\/strong><\/p>\nM1: \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/p>\n \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629<\/strong><\/p>\nN1: <\/strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a<\/p>\nN2: \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629<\/p>\n\u0625\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a <\/strong><\/p>\n\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0644\u0648\u0628 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0633\u0627\u0631:<\/strong> \u0647\u0648 \u0627\u062d\u062f \u0645\u0643\u0648\u0646\u0627\u062a \u0623\u0633\u0644\u0648\u0628 \u0646\u0645\u0630\u062c\u0629 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0628\u0646\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0646\u0649 \u0628\u062f\u0631\u0627\u0633\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0645\u062a\u063a\u064a\u0631 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u062b\u0627\u0628\u062a\u0629 \u0623\u0648 \u0645\u062a\u0642\u0637\u0639\u0629 \u0648 \u0628\u064a\u0646 \u0645\u062a\u063a\u064a\u0631 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 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\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/strong><\/p>\n– \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0647\u064a\u0643\u0644\u064a \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0633\u0627\u0631 \u0648\u0630\u0644\u0643 \u0644\u0625\u062e\u062a\u0628\u0627\u0631 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0627\u0644\u0634\u0643\u0644 \u0623\u062f\u0646\u0627\u0647 \u064a\u0648\u0636\u062d \u0630\u0644\u0643 :<\/p>\n\u0634\u0643\u0644 \u0631\u0642\u0645 (1)<\/strong><\/p>\n\u062a\u062d\u0644\u064a\u0644 \u0645\u0633\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649<\/strong><\/p>\n<img loading=\"lazy\" decoding=\"async\" width=\"612\" height=\"263\" class=\"wp-image-11390\" src=\"https:\/\/www.hnjournal.net\/wp-content\/uploads\/2024\/10\/word-image-11372-5.png\" srcset=\"https:\/\/www.hnjournal.net\/wp-content\/uploads\/2024\/10\/word-image-11372-5.png 612w, https:\/\/www.hnjournal.net\/wp-content\/uploads\/2024\/10\/word-image-11372-5-300x129.png 300w, https:\/\/www.hnjournal.net\/wp-content\/uploads\/2024\/10\/word-image-11372-5-18x8.png 18w\" sizes=\"auto, (max-width: 612px) 100vw, 612px\" \/><\/p>\n\u0627\u0644\u0645\u0635\u062f\u0631: \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0645\u0633\u062a\u062e\u062f\u0645\u0627\u064b \u0623\u0645\u0648\u0633\u060c 2023\u0645<\/p>\n\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(3)<\/strong><\/p>\n\u0646\u062a\u0627\u0626\u062c \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"3\">\n\u0625\u062a\u062c\u0627\u0647 \u0627\u0644\u062a\u0623\u062b\u064a\u0631<\/p>\n<\/td>\n<td>\n\u0642\u064a\u0645\u0629 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0640\u062a\u0623\u062b\u064a\u0631 B<\/p>\n<\/td>\n<td>\n\u0627\u0644\u062e\u0637\u0623 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/p>\nS.E<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 C.R<\/p>\n<\/td>\n<td>\n\u0645\u0633\u062a\u0648\u064a \u062f\u0644\u0627\u0644\u0629<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0646\u062a\u064a\u062c\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<td>\n\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a<\/p>\n<\/td>\n<td>\n0.563<\/p>\n<\/td>\n<td>\n0.097<\/p>\n<\/td>\n<td>\n5.836<\/p>\n<\/td>\n<td>\n0.000<\/p>\n<\/td>\n<td>\n\u062f\u0627\u0644 \u0625\u062d\u0635\u0627\u0626\u064a\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\u0627\u0644\u0645\u0635\u062f\u0631: \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0645\u0633\u062a\u062e\u062f\u0645\u0627\u064b \u0623\u0645\u0648\u0633\u060c 2023\u0645<\/p>\n\u064a\u062a\u0636\u062d \u0644\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(3) \u0623\u0646 \u0642\u064a\u0645\u0629 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\u062a\u0645 \u062d\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 C.R \u062d\u064a\u062b \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u062a\u0647\u0627(5.84) \u0648\u0647\u064a \u0627\u0643\u0628\u0631 \u0645\u0646(1.96) \u0648\u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0645\u0633\u062a\u0648\u064a \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0644\u0647\u0627(0.000) \u0623\u064a \u0627\u0646\u0647\u0627 \u0623\u0642\u0644 \u0645\u0646 \u0645\u0633\u062a\u0648\u064a \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 (0.05)\u060c \u0639\u0644\u064a\u0629 \u062a\u0642\u0628\u0644 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0623\u064a \u0623\u0646 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629<\/strong>: \u062a\u0624\u062b\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u0641\u064a \u0648\u062c\u0648\u062f \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0648\u0633\u064a\u0637(\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629) .<\/p>\n– \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0647\u064a\u0643\u0644\u064a \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0633\u0627\u0631 \u0648\u0630\u0644\u0643 \u0644\u0625\u062e\u062a\u0628\u0627\u0631 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641.\u0643\u0645\u0627 \u0647\u0648 \u0641\u064a \u0627\u0644\u0634\u0643\u0644 \u0623\u062f\u0646\u0627\u0647: <\/strong><\/p>\n\u0634\u0643\u0644 \u0631\u0642\u0645(2)<\/strong><\/p>\n\u062a\u062d\u0644\u064a\u0644 \u0645\u0633\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649<\/strong><\/p>\n<img loading=\"lazy\" decoding=\"async\" width=\"527\" height=\"217\" class=\"wp-image-11392\" src=\"https:\/\/www.hnjournal.net\/wp-content\/uploads\/2024\/10\/word-image-11372-6.png\" srcset=\"https:\/\/www.hnjournal.net\/wp-content\/uploads\/2024\/10\/word-image-11372-6.png 527w, https:\/\/www.hnjournal.net\/wp-content\/uploads\/2024\/10\/word-image-11372-6-300x124.png 300w, https:\/\/www.hnjournal.net\/wp-content\/uploads\/2024\/10\/word-image-11372-6-18x7.png 18w\" sizes=\"auto, (max-width: 527px) 100vw, 527px\" \/><\/p>\n\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0645\u0633\u062a\u062e\u062f\u0645\u0627\u064b \u0623\u0645\u0648\u0633\u060c 2023\u0645<\/p>\n\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(3)<\/strong><\/p>\n\u0646\u062a\u0627\u0626\u062c \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"3\">\n\u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u062a\u0623\u062b\u064a\u0631<\/p>\n<\/td>\n<td>\n\u0642\u064a\u0645\u0629 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0640\u062a\u0623\u062b\u064a\u0631 B<\/p>\n<\/td>\n<td>\n\u0627\u0644\u062e\u0637\u0623 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/p>\nS.E<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 C.R<\/p>\n<\/td>\n<td>\n\u0645\u0633\u062a\u0648\u064a \u062f\u0644\u0627\u0644\u0629<\/p>\n<\/td>\n<td>\n\u0627\u0644\u0646\u062a\u064a\u062c\u0629<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<td>\n\u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n<\/td>\n<td>\n0.498<\/p>\n<\/td>\n<td>\n0.111<\/p>\n<\/td>\n<td>\n4.464<\/p>\n<\/td>\n<td>\n0.000<\/p>\n<\/td>\n<td>\n\u062f\u0627\u0644 \u0625\u062d\u0635\u0627\u0626\u064a\u0627\u064b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0645\u0633\u062a\u062e\u062f\u0645\u0627\u064b \u0623\u0645\u0648\u0633\u060c 2023\u0645<\/p>\n\u064a\u062a\u0636\u062d \u0644\u0644\u0628\u0627\u062d\u062b \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(3) \u0623\u0646 \u0642\u064a\u0645\u0629 \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0628\u064a\u062a\u0627 \u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u062a\u0623\u062b\u064a\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0627\u0628\u0639(\u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641)\u060c \u062d\u064a\u062b \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0628\u064a\u062a\u0627(0.498) \u0645\u0645\u0627 \u064a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u062a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0625\u064a\u062c\u0627\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u0625\u0630\u0627 \u0623\u0646 \u0627\u0644\u062a\u063a\u064a\u0631 \u0628\u0645\u0642\u062f\u0627\u0631 \u0648\u062d\u062f\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644(\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641) \u0633\u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u063a\u064a\u0631 \u0628\u0645\u0642\u062f\u0627\u0631(0.498) \u0641\u064a \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0627\u0628\u0639. \u0648\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u062a\u0645 \u062d\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0631\u062c\u0629 C.R \u062d\u064a\u062b \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u062a\u0647\u0627(5.494) \u0648\u0647\u064a \u0627\u0643\u0628\u0631 \u0645\u0646(1.96) \u0648\u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0645\u0633\u062a\u0648\u064a \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0644\u0647\u0627(0.000) \u0623\u064a \u0623\u0646\u0647\u0627 \u0623\u0642\u0644 \u0645\u0646 \u0645\u0633\u062a\u0648\u064a \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 (0.05)\u060c \u0639\u0644\u064a\u0629 \u062a\u0642\u0628\u0644 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0623\u064a \u0623\u0646 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641.<\/p>\n\u062e\u0627\u0645\u0633\u0627\u064b :\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a <\/strong><\/p>\n\u0627\u0644\u0646\u062a\u0627\u0626\u062c :<\/strong><\/p>\n– \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0630\u0627\u062a \u062a\u0623\u062b\u064a\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0628\u064a\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 .<\/p>\n– \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0630\u0627\u062a \u062a\u0623\u062b\u064a\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0628\u064a\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 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\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0645\u0631 \u0627 \u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u2013 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u064a \u0628\u0639\u0636 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629\u060c(<\/strong>\u0627\u0644\u062c\u0632\u0627\u0626\u0631:\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0647\u064a\u062f \u062d\u0645\u0647 \u0644\u062e\u0636\u0631 \u0628\u0627\u0644\u0648\u0627\u062f\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 \u060c2015\u0645 ) . – \u0643\u0645\u0627\u0644 \u0645\u062d\u0645\u062f \u0633\u0639\u064a\u062f \u0627\u0644\u0646\u0648\u0646\u0648 \u060c \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0627\u0644\u0645\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629 <\/strong>\u060c (\u063a\u0632\u0629 : \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 \u060c 2009 ) .<\/p>\n– \u064a\u0627\u0633\u0631 \u0639\u0628\u062f \u0627\u0644\u0648\u0647\u0627\u0628 \u0645\u062d\u0645\u062f\u060c \u062f\u0648\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a _ \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u064a \u0628\u0646\u0643 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629<\/strong>\u060c (\u0627\u0644\u062e\u0631\u0637\u0648\u0645 : \u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u062f\u0631\u0645\u0627\u0646 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0645\u0639\u0647\u062f \u0628\u062d\u0648\u062b \u0648\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u060c \u0642\u0633\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0646\u0638\u0631\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0642\u062f\u0645\u0629 \u0644\u0646\u064a\u0644 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 2018\u0645 ) .<\/p>\n– Baker Akram\u060c Mufleh Amin\u060c Murad Ali\u060c Mefleh Faisal\u060c The Role of Internal Audit to Reduce the Effects of Creative Accounting on the Reliability of Financial Statements in the Jordanian Islamic Banks\u060c <\/strong>(Basel\u060c MDPI\u060c International Journal of Financial Studies\u060c 2022 ) .<\/strong><\/p>\n-Raed Kanakriyah\u060c Voluntary Disclosure and Its Effect on the Quality of Accounting Information According to Users’ Perspective in Jordan\u060c <\/strong>(American Journal of Business\u060c Economics and Management. Vol. 4\u060c No. 6\u060c 2016\u060c pp. 134-146.)<\/p>\n<a href=\"https:\/\/www.mdpi.com\/journal\/ijfs\">https:\/\/www.mdpi.com\/journal\/ijfs<\/strong><\/a><\/p>\n<a href=\"https:\/\/www.acc4arab.com\">https:\/\/www.acc4arab.com<\/a><\/p>\n<a href=\"http:\/\/www.openscienceonline.com\/journal\/ajbem\">http:\/\/www.openscienceonline.com\/journal\/ajbem<\/strong><\/a><\/p>","protected":false},"excerpt":{"rendered":"\u0623\u062b\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0641\u064a \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0648 \u062f\u0639\u0645 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\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) \u0623 . \u0627\u0644\u0631\u064a\u062d \u062d\u0633\u0646 […]<\/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-11372","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/11372","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=11372"}],"version-history":[{"count":2,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/11372\/revisions"}],"predecessor-version":[{"id":11403,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/11372\/revisions\/11403"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=11372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}