{"id":11712,"date":"2024-11-03T14:42:47","date_gmt":"2024-11-03T14:42:47","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=11712"},"modified":"2024-11-03T14:43:16","modified_gmt":"2024-11-03T14:43:16","slug":"5-11-24","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/5-11-24\/","title":{"rendered":""},"content":{"rendered":"\n

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HNSJ, 2024, 5(11); https:\/\/doi.org\/10.53796\/hnsj511\/24<\/p>\n\n\n\n
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\u0648\u0642\u062f\u0631\u062a\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629.<\/p>\n\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0646\u0638\u0645 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644 , \u0627\u0644\u0623\u062f\u0627\u0621, \u0627\u0644\u0628\u0644\u062f\u064a\u0629<\/p>\n<a id=\"post-11712-GrindEQpgref5f741fe61\"><\/a>Research title <\/strong><\/p>\nUsing Information and Communication Technology Systems to Improve the Performance of Municipalities in Jordan<\/strong><\/p>\nShorouQ Mohammed Hamoud Al-Lahaweh1<\/sup><\/strong><\/p>\n1<\/sup> Ministry of Local Administration, New Talal Municipality, Jordan.<\/p>\nHNSJ, 2024, 5(11); https:\/\/doi.org\/10.53796\/hnsj511\/24<\/p>\nPublished at 01\/11\/2024 Accepted at 15\/10\/2024 <\/strong><\/p>\nAbstract <\/strong><\/p>\nThe study aimed to demonstrate the use of information and communication technology systems to improve the performance of municipalities in Jordan. The study addressed the extent of municipalities’ ability to use information and communication technology to contribute to enhancing and supporting economic and social development, achieving effective and transparent management, and the study demonstrated the importance of information and communication technology systems and their elements and their role in improving the performance of municipalities<\/p>\nThe study adopted the descriptive and analytical approach as one of the most widely used approaches in studying social and human phenomena, as the descriptive approach is a tool and method for analyzing and describing the statement of the use of information and communication technology systems to improve the performance of municipalities<\/p>\nThe study reached a set of recommendations and results, as it confirmed that the use of information and communication technology systems contributes to improving the performance of municipalities towards achieving effective and transparent management, and providing electronic services such as paying bills, applying for licenses, and inquiring about services, which facilitates citizens’ access to services. Municipalities must organize periodic training programs for employees on the use of ICT systems, which enhances their efficiency and ability to deal with technological challenges.<\/p>\nKey Words: <\/strong>ICT systems, performance, municipality<\/p>\n\u0627\u0644\u0645\u0642\u062f\u0645\u0629 <\/strong><\/p>\n\u064a\u0645\u062b\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0638\u0645 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062e\u0637\u0648\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0646\u062d\u0648 \u062a\u062d\u0642\u064a\u0642 \u0625\u062f\u0627\u0631\u0629 \u0641\u0639\u0627\u0644\u0629 \u0648\u0634\u0641\u0627\u0641\u0629, \u062d\u064a\u062b \u064a\u0645\u0643\u0646 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href=\"#post-11712-footnote-2\">[2]<\/a><\/sup><\/sup><\/p>\n\u0627\u0644\u0628\u0644\u062f\u064a\u0629 :<\/strong> \u0645\u0624\u0633\u0633\u0629 \u0623\u0647\u0644\u064a\u0647 \u0645\u0633\u062a\u0642\u0644\u0629 \u0645\u0627\u0644\u064a\u0627 \u0648\u0627\u062f\u0627\u0631\u064a\u0627\u060c \u0630\u0627\u062a \u0634\u062e\u0635\u064a\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629 \u0645\u0646\u0627\u0637 \u0628\u0647\u0627 \u0625\u062d\u062f\u0627\u062b \u0627\u0648 \u0625\u0644\u063a\u0627\u0621 \u0627\u0648 \u062a\u0639\u064a\u064a\u0646 \u062d\u062f\u0648\u062f \u0645\u0646\u0637\u0642\u062a\u0647\u0627\u060c \u0648\u0648\u0638\u0627\u0626\u0641\u0647\u0627 \u0648\u0633\u0644\u0637\u062a\u0647\u0627 \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.\u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0628\u0644\u062f\u064a \u064a\u062a\u0645 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href=\"#post-11712-footnote-36\">[36]<\/a><\/sup><\/li>\n<li>\u0623\u0646\u0638\u0645\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646. \u0645\u0646 \u0627\u0644\u0627\u0641\u0636\u0644 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0630\u064a \u062a\u062a\u0648\u0641\u0631 \u0641\u064a\u0647 \u0623\u0646\u0638\u0645\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.<\/li>\n<li>\u0635\u0641\u062d\u0627\u062a \u0627\u0644\u0648\u064a\u0628 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629. \u0645\u0646 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\u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0640\u0639\u060c \u0635 .99\u060c98<\/p>\n\u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f \u0627\u0644\u0637\u0639\u0627\u0645\u0646\u0629\u060c \u0637\u0627\u0631\u0642 \u0634\u0631\u064a\u0641 \u0627\u0644\u0639\u0644\u0648\u0634(2004) \u060c \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0637\u0646 \u0627\u0644\u0639\u0631\u0628\u064a\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629: \u0645\u0646\u0634\u0640\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0640\u0629 30 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0635 \u0635.79\u060c7<\/p>\n\u0645\u062d\u0645\u0648\u062f \u0627\u0644\u0642\u062f\u0648\u0629(2009)\u060c \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0623\u0633\u0627\u0645\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0635 \u0635 .55-54<\/p>\n\u0645\u0635\u0637\u0641\u0649 \u0645\u062d\u0645\u0648\u062f \u0627\u0628\u0648 \u0628\u0643\u0631\u060c \u0639\u0628\u062f \u0627\u0627\u0644\u0644\u0647 \u0628\u0646 \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0627\u0646 \u0627\u0644\u0628\u0631\u064a\u062f\u064a(2008)\u060c \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0627\u0644\u0641\u0639\u0627\u0644\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629: \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0635 .623<\/p>\n\u0645\u0635\u0637\u0641\u0649 \u064a\u0648\u0633\u0641 \u0643\u0627\u0641\u064a(2016)\u060c \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u062a\u0641\u0627\u0639\u0644\u064a\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646:\u062f\u0627\u0631 \u0627\u0644\u062d\u0627\u0645\u062f \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0635 219<\/p>\n\u0627\u0644\u0645\u0648\u0645\u0646\u064a\u060c \u0645\u062d\u0645\u062f. (2018). \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0634\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629: \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u064a\u0631\u0645\u0648\u0643.<\/p>\n\u0646\u0639\u064a\u0645\u0629 \u064a\u062d\u064a\u0627\u0648\u064a\u060c \u0641\u062a\u064a\u062d\u0629 \u0628\u0646 \u0627\u0645 \u0627\u0644\u0633\u0639\u062f(2015). \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0646\u0639\u0643\u0627\u0633\u0627\u062a\u0647\u0627 \u0639\u0644\u0649 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629- \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0645\u0624\u0633\u0633\u0629 \u0633\u0648\u0646\u0644\u063a\u0627\u0632 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 33 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062a\u0648\u0632\u064a\u0639 \u0628\u0627\u062a\u0646\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0639\u060c02 \u0643\u0627\u0646\u0648\u0646 \u062b\u0627\u0646\u064a\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0635.6<\/p>\n\u062b\u0627\u0646\u064a\u0627 : \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 <\/strong><\/p>\nAws A., Manaf A., Fadi S., and Walid M., (2020)Accounting information system effectiveness from an organizational perspective \u201c, Management Science Letters 10, pp: 3991\u20134000<\/p>\nDarren, m., Richard F., Trevor N., (2021), \u201cCloud-based client accounting and small and medium accounting practices: Adoption and impact\u201d, International Journal of Accounting Information Systems, , 41, Pp.1:15<\/p>\nRossi, F. (2018). Building trust in artificial intelligence. Journal of International Affairs, 72(1), 127-134.<\/p>\nSanta, R., MacDonald, J. B., & Ferrer, M. (2019). The role of trust in e-Government effectiveness, operational effectiveness and user satisfaction: Lessons from Saudi Arabia in e-G2B. Government Information Quarterly, 36(1), 39-50<\/p>\n\u0627\u0644\u0647\u0648\u0627\u0645\u0634:<\/strong><\/p>\n<ol>\n<li id=\"post-11712-footnote-1\" style=\"text-align: justify;\">\n– \u062c\u0639\u0641\u0631 \u0627\u0644\u0637\u0627\u0626\u064a (2013)\u060c\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627 \u060c\u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0635 \u0635 .59\u060c58 <a href=\"#post-11712-footnote-ref-1\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-2\" style=\"text-align: justify;\">\n– \u0627\u0644\u062f\u062c\u0646\u064a\u060c \u0625\u064a\u0627\u062f \u0639\u0644\u0649 (2011). \u062f\u0648\u0631 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a: \u062f\u0631\u0627\u0633\u0629 \u0648\u0635\u0641\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u062f\u06a9\u062a\u0648\u0631\u0627\u0647 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642\u060c \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629\u060c \u0633\u0648\u0631\u064a\u0627. <a href=\"#post-11712-footnote-ref-2\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-3\" style=\"text-align: justify;\">\n– \u0642\u0628\u064a\u0644\u0627\u062a \u062d\u0645\u062f\u064a( 2017).\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0638\u0645\u0629 \u0644\u0639\u0645\u0644 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0627\u0644\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0631\u0627\u0629 \u060c \u0627\u0644\u0627\u0631\u062f\u0646. <a href=\"#post-11712-footnote-ref-3\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-4\" style=\"text-align: justify;\">\n– \u0628\u0640\u0640\u0648 \u0633\u0640\u0640\u0644\u064a\u0645\u0627\u0646\u060c \u0645. \u0639 .(2018) .\u0623\u0647\u0645\u064a\u0640\u0640\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0640\u0640\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0640\u0640\u0627\u062a \u0648\u0627\u0644\u0627\u062a\u0635\u0640\u0640\u0627\u0644\u0627\u062a \u0641\u0640\u0640\u064a \u0628\u0646\u0640\u0640\u0627\u0621 \u0627\u0642\u062a\u0635\u0640\u0640\u0627\u062f \u0627\u0644\u0645\u0639\u0631\u0641\u0640\u0640\u0629 .\u0627\u0644\u0645\u062c\u0644\u0640\u0640\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a1 <a href=\"#post-11712-footnote-ref-4\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-5\" style=\"text-align: justify;\">\n– \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0631\u064a\u0641 (2014)\u060c\u0627\u0644\u0627\u0639\u0644\u0627\u0645 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c \u0627\u0644\u0627\u0631\u062f\u0646: \u062f\u0627\u0631 \u064a\u0627\u0641\u0627 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0635 .34 <a href=\"#post-11712-footnote-ref-5\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-6\" style=\"text-align: justify;\">\n– \u0639\u0627\u0645\u0631 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0642\u0646\u062f\u064a\u0644\u062c\u064a \u060c\u0639\u0644\u0627\u0621 \u0627\u0644\u062f\u064a\u0646 \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0627\u0644\u062c\u0646\u0627\u0628\u064a (2015)\u060c \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u060c\u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u0645\u0633\u064a\u0631\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0648\u0627\u0644\u0637\u0628\u0627\u0639\u0629 \u060c\u0635 .32 <a href=\"#post-11712-footnote-ref-6\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-7\" style=\"text-align: justify;\">\n– \u0645\u0627\u0647\u0631 \u0639\u0648\u062f\u0629 \u0627\u0644\u0634\u0645\u0627\u064a\u0644\u0629 \u0648\u0622\u062e\u0631\u0648\u0646(2015)\u060c \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u060c\u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u0627\u0639\u0635\u0627\u0631 \u0627\u0644\u0639\u0644\u0645\u064a \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0640\u0639\u060c \u0635 .99\u060c98 <a href=\"#post-11712-footnote-ref-7\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-8\" style=\"text-align: justify;\">\n-\u0639\u0628\u062f \u0627\u0627\u0644\u0644\u0647 \u062d\u0633\u0646 \u0645\u0633\u0644\u0645(2015)\u060c \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0627\u0644\u0623\u0631\u062f\u0646: \u062f\u0627\u0631 \u0627\u0644\u0645\u0639\u062a\u0632 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u060c \u0635 .127 <a href=\"#post-11712-footnote-ref-8\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-9\" style=\"text-align: justify;\">\n-\u0644\u064a\u0644\u0649 \u062d\u0633\u0627\u0645 \u0627\u0644\u062f\u064a\u0646 \u0627\u062d\u0645\u062f \u0634\u0643\u0631(2011)\u060c \u0627\u062b\u0631 \u0627\u0644\u062a\u0642\u062f\u0645 \u0641\u064a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0648\u0627\u0644\u0643\u0645\u064a\u0640\u0629 \u0644\u0644\u0645\u0640\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0640\u0631\u064a\u0629 \u060c\u0627\u0644\u0642\u0640\u0627\u0647\u0631\u0629 : \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u060c \u0635 .15\u060c14 <a href=\"#post-11712-footnote-ref-9\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-10\" style=\"text-align: justify;\">\n-\u0632\u0647\u0631 \u0634\u0639\u0628\u0627\u0646 \u0627\u0644\u0639\u0627\u0646\u064a\u060c \u0634\u0648\u0642\u064a \u0646\u0627\u062c\u064a \u062c\u0648\u0627\u062f(2008)\u060c \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646: \u0627\u062b\u0631\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0640\u0639\u060c \u0635.273\u060c272 <a href=\"#post-11712-footnote-ref-10\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-11\" style=\"text-align: justify;\">\n– \u0637\u0627\u0631\u0642 \u0637\u0647(2008)\u060c \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0622\u0644\u064a\u0629\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629: \u062f\u0627\u0631 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u060c \u0635 .25 <a href=\"#post-11712-footnote-ref-11\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-12\" style=\"text-align: justify;\">\n– \u0628\u0644\u0627\u0644 \u062e\u0644\u0641 \u0627\u0644\u0633\u0643\u0627\u0631\u0646\u0647(2009)\u060c \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0639\u0645\u0640\u0627\u0646 : \u062f\u0627\u0631 \u0627\u0644\u0645\u0633\u0640\u064a\u0631\u0629 \u0644\u0644\u0646\u0634\u0640\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0640\u0639 \u0648\u0627\u0644\u0637\u0628\u0627\u0639\u0640\u0629\u060c \u0635 .126\u060c125 <a href=\"#post-11712-footnote-ref-12\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-13\" style=\"text-align: justify;\">\n-\u0639\u0644\u0627\u0621 \u0639\u0628\u062f \u0627\u0644\u0631\u0632\u0627\u0642 \u0645\u062d\u0645\u062f \u062d\u0633\u0646 \u0627\u0644\u0633\u0627\u0644\u0645\u064a(2006)\u060c \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631\u060c \u0635 .71 <a href=\"#post-11712-footnote-ref-13\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-14\" style=\"text-align: justify;\">\n-\u0637\u0627\u0631\u0642 \u0639\u0628\u062f \u0627\u0644\u0631\u0624\u0648\u0641 \u0639\u0627\u0645\u0631(2007)\u060c \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0646\u0645\u0627\u0630\u062c \u0645\u0639\u0627\u0635\u0631\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629: \u062f\u0627\u0631 \u0627\u0644\u0633\u062d\u0627\u0628\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0635 .46 <a href=\"#post-11712-footnote-ref-14\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-15\" style=\"text-align: justify;\">\n-\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f \u0627\u0644\u062e\u0627\u0644\u062f\u064a(2007)\u060c \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0643\u0646\u0648\u0632 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0635.19 <a href=\"#post-11712-footnote-ref-15\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-16\" style=\"text-align: justify;\">\n-\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0634\u062a\u064a\u0648\u064a(2013)\u060c \u062f\u0648\u0631 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u060c\u0645\u062c\u0644\u0640\u0629 17 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0627\u0642\u0635\u0649\u060c 17 (2)\u060c \u062c\u0648\u0627\u0646 \u060c2013 \u0635.226 <a href=\"#post-11712-footnote-ref-16\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-17\" style=\"text-align: justify;\">\n-\u0641\u062f\u0627\u0621 \u062d\u0627\u0645\u062f(2015)\u060c \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0648\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0643\u0646\u062f\u064a \u0644\u0644\u0646\u0634\u0640\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0640\u0639\u060c \u0635 .222-221 <a href=\"#post-11712-footnote-ref-17\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-18\" style=\"text-align: justify;\">\n-\u064a\u0644\u064a \u062d\u0633\u0627\u0645 \u0627\u0644\u062f\u064a\u0646 \u0627\u062d\u0645\u062f \u0634\u0627\u0643\u0631(2011)\u060c \u0627\u062b\u0631 \u0627\u0644\u062a\u0642\u062f\u0645 \u0641\u064a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0648\u0627\u0644\u0643\u0645\u064a\u0640\u0629 \u0644\u0644\u0645\u0640\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0640\u0631\u064a\u0629 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u0635.33-29 <a href=\"#post-11712-footnote-ref-18\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-19\" style=\"text-align: justify;\">\n– \u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f \u0627\u0644\u0637\u0639\u0627\u0645\u0646\u0629\u060c \u0637\u0627\u0631\u0642 \u0634\u0631\u064a\u0641 \u0627\u0644\u0639\u0644\u0648\u0634(2004) \u060c \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0637\u0646 \u0627\u0644\u0639\u0631\u0628\u064a\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629: \u0645\u0646\u0634\u0640\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0640\u0629 30 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0635 \u0635.79\u060c7 <a href=\"#post-11712-footnote-ref-19\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-20\" style=\"text-align: justify;\">\n– \u0645\u0635\u0637\u0641\u0649 \u0645\u062d\u0645\u0648\u062f \u0627\u0628\u0648 \u0628\u0643\u0631\u060c \u0639\u0628\u062f \u0627\u0627\u0644\u0644\u0647 \u0628\u0646 \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0627\u0646 \u0627\u0644\u0628\u0631\u064a\u062f\u064a(2008)\u060c \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0627\u0644\u0641\u0639\u0627\u0644\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629: \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0635 .623 <a href=\"#post-11712-footnote-ref-20\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-21\" style=\"text-align: justify;\">\n-\u0645\u0635\u0637\u0641\u0649 \u064a\u0648\u0633\u0641 \u0643\u0627\u0641\u064a(2016)\u060c \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u062a\u0641\u0627\u0639\u0644\u064a\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646:\u062f\u0627\u0631 \u0627\u0644\u062d\u0627\u0645\u062f \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0635 219 <a href=\"#post-11712-footnote-ref-21\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-22\" style=\"text-align: justify;\">\n– \u0646\u0639\u064a\u0645\u0629 \u064a\u062d\u064a\u0627\u0648\u064a\u060c \u0641\u062a\u064a\u062d\u0629 \u0628\u0646 \u0627\u0645 \u0627\u0644\u0633\u0639\u062f(2015). \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0646\u0639\u0643\u0627\u0633\u0627\u062a\u0647\u0627 \u0639\u0644\u0649 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629- \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0645\u0624\u0633\u0633\u0629 \u0633\u0648\u0646\u0644\u063a\u0627\u0632 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 33 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062a\u0648\u0632\u064a\u0639 \u0628\u0627\u062a\u0646\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0639\u060c02 \u0643\u0627\u0646\u0648\u0646 \u062b\u0627\u0646\u064a\u060c\u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0635.6 <a href=\"#post-11712-footnote-ref-22\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-23\" style=\"text-align: justify;\">\n– \u0628\u0634\u064a\u0631 \u0639\u0628\u0627\u0633 \u0627\u0644\u0639\u0644\u0627\u0642(2005)\u060c \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0627\u0628\u0648 \u0638\u0628\u064a: \u0635 .167\u060c16 <a href=\"#post-11712-footnote-ref-23\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-24\" style=\"text-align: justify;\">\n– \u0639\u0628\u0627\u0633 \u0627\u0644\u062d\u0645\u064a\u0631\u064a \u0648\u0622\u062e\u0631\u0648\u0646(2010)\u060c \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0648\u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u064a\u0627\u0632\u0648\u0631\u064a \u0627\u0644\u0639\u0644\u0645\u064a\u0640\u0629 \u0644\u0644\u0646\u0634\u0640\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0640\u0639\u060c\u0635.124 <a href=\"#post-11712-footnote-ref-24\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-25\" style=\"text-align: justify;\">\n– \u0645\u062d\u0645\u0648\u062f \u0627\u0644\u0642\u062f\u0648\u0629(2009)\u060c \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0623\u0633\u0627\u0645\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0635 \u0635 .55-54 <a href=\"#post-11712-footnote-ref-25\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-26\" style=\"text-align: justify;\">\n– \u0639\u0628\u062f \u0627\u0627\u0644\u0644\u0647 \u062d\u0633\u0646 \u0645\u0633\u0644\u0645(2015)\u060c \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0627\u0644\u0623\u0631\u062f\u0646: \u062f\u0627\u0631 \u0627\u0644\u0645\u0639\u062a\u0632 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u060c \u0635 .127 <a href=\"#post-11712-footnote-ref-26\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-27\" style=\"text-align: justify;\">\n– \u0644\u064a\u0644\u0649 \u062d\u0633\u0627\u0645 \u0627\u0644\u062f\u064a\u0646 \u0627\u062d\u0645\u062f \u0634\u0643\u0631(2011)\u060c \u0627\u062b\u0631 \u0627\u0644\u062a\u0642\u062f\u0645 \u0641\u064a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0648\u0627\u0644\u0643\u0645\u064a\u0640\u0629 \u0644\u0644\u0645\u0640\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0640\u0631\u064a\u0629 \u060c\u0627\u0644\u0642\u0640\u0627\u0647\u0631\u0629 : \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u060c \u0635 \u0635 .15\u060c14 <a href=\"#post-11712-footnote-ref-27\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-28\" style=\"text-align: justify;\">\n– \u0639\u0627\u0645\u0631 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0642\u0646\u062f\u064a\u0644\u062c\u064a \u060c\u0639\u0644\u0627\u0621 \u0627\u0644\u062f\u064a\u0646 \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0627\u0644\u062c\u0646\u0627\u0628\u064a (2015)\u060c \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u060c\u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u0645\u0633\u064a\u0631\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0648\u0627\u0644\u0637\u0628\u0627\u0639\u0629 \u060c\u0635 .33 <a href=\"#post-11712-footnote-ref-28\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-29\" style=\"text-align: justify;\">\n– \u0625\u0633\u0645\u0627\u0639\u06cc\u0644 \u060c \u0644\u06cc\u0644\u0649 \u0639\u0644\u064a (2010) \u060c”\u062f\u0648\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629 \u0641\u064a \u062a\u0642\u0648\u06cc\u0645 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0644\u0627\u0631\u0628\u062d\u06cc\u0629” \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0642\u0648\u0645\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a \u0644\u062a\u0637\u0648\u06cc\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0637\u0628\u06cc\u0629 \u2013 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u06cc\u0627\u060c \u0643\u0644\u06cc\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u06cc\u0629, \u0627\u0644\u0633\u0648\u062f\u0627\u0646 <a href=\"#post-11712-footnote-ref-29\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-30\" style=\"text-align: justify;\">\n– Santa, R., MacDonald, J. B., & Ferrer, M. (2019). The role of trust in e-Government effectiveness, operational effectiveness and user satisfaction: Lessons from Saudi Arabia in e-G2B. Government Information Quarterly, 36(1), 39-50 <a href=\"#post-11712-footnote-ref-30\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-31\" style=\"text-align: justify;\">\n– Rossi, F. (2018). Building trust in artificial intelligence. Journal of International Affairs, 72(1), 127-134. <a href=\"#post-11712-footnote-ref-31\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-32\" style=\"text-align: justify;\">\n– \u0634\u0631\u064a\u0647\u0627\u0646\u060c \u0627\u0644\u062e\u0630\u0627\u0631\u064a (2016 :)\u062f\u0648\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629: \u0645\u0624\u0633\u0633\u0629 \u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0641\u0631\u0639- \u0628\u0633\u0643\u0631\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u062a\u062e\u0635\u0635 \u062a\u064a\u0633\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631 <a href=\"#post-11712-footnote-ref-32\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-33\" style=\"text-align: justify;\">\n– \u0627\u0644\u0635\u0644\u064a\u0628\u064a, \u0646\u0627\u064a\u0644\u0629 (2014). \u0645\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0630\u0643\u064a\u0629, \u0641\u0631\u0627\u0646\u0633 23, 14, \u0643\u0627\u0646\u0648\u0646 \u062b\u0627\u0646\u064a , \u0642\u0631\u062a\u0633\u0627. <a href=\"#post-11712-footnote-ref-33\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-34\" style=\"text-align: justify;\">\n– \u0627\u0644\u0637\u0631\u0627\u0648\u0646\u0629\u060c \u062f\u0627\u0646\u0627 (2019). \u0623\u062b\u0631 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0648\u0627\u0644\u062c\u0648\u0627\u0632\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646. \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c \u062c\u0627\u0645\u0639\u0629 \u0622\u0644 \u0627\u0644\u0628\u064a\u062a\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629. \u0627\u0644\u0627\u0631\u062f\u0646. <a href=\"#post-11712-footnote-ref-34\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-35\" style=\"text-align: justify;\">\n– \u0642\u0628\u064a\u0644\u0627\u062a \u062d\u0645\u062f\u064a( 2017).\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0638\u0645\u0629 \u0644\u0639\u0645\u0644 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0627\u0644\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0631\u0623\u0629 \u060c \u0627\u0644\u0627\u0631\u062f\u0646. <a href=\"#post-11712-footnote-ref-35\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-36\" style=\"text-align: justify;\">\n– \u0633\u0644\u0637\u0627\u0646\u060c \u0641\u0627\u0636\u0644\u060c \u0633\u0644\u064a\u0645\u060c \u0625\u0628\u0631\u0627\u0647\u064a\u0645 (2021) \u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062f\u0639\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u062f\u0647\u0648\u0643\u060c \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0628\u063a\u062f\u0627\u062f \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629\u060c \u0635273-285.\u0627\u0644\u0639\u0631\u0627\u0642. <a href=\"#post-11712-footnote-ref-36\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-37\" style=\"text-align: justify;\">\n– \u0627\u0644\u0645\u0648\u0645\u0646\u064a\u060c \u0645\u062d\u0645\u062f. (2018). \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0634\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629: \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u064a\u0631\u0645\u0648\u0643. <a href=\"#post-11712-footnote-ref-37\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-38\" style=\"text-align: justify;\">\n– Darren, m., Richard F., Trevor N., (2021), \u201cCloud-based client accounting and small and medium accounting practices: Adoption and impact\u201d, International Journal of Accounting Information Systems, , 41, Pp.1:15 <a href=\"#post-11712-footnote-ref-38\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-39\" style=\"text-align: justify;\">\n– \u0627\u0644\u062f\u062c\u0646\u064a\u060c \u0625\u064a\u0627\u062f \u0639\u0644\u0649 (2011). \u062f\u0648\u0631 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a: \u062f\u0631\u0627\u0633\u0629 \u0648\u0635\u0641\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u062f\u06a9\u062a\u0648\u0631\u0627\u0647 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 (\u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642\u060c \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629\u060c \u0633\u0648\u0631\u064a\u0627. <a href=\"#post-11712-footnote-ref-39\">\u2191<\/a><\/p>\n<\/li>\n<li id=\"post-11712-footnote-40\">\n– Aws A., Manaf A., Fadi S., and Walid M., (2020)Accounting information system effectiveness from an organizational perspective \u201c, Management Science Letters 10, pp: 3991\u20134000 <a href=\"#post-11712-footnote-ref-40\">\u2191<\/a><\/p>\n<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0638\u0645 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0631\u062f\u0646 \u0634\u0631\u0648\u0642 \u0645\u062d\u0645\u062f \u062d\u0645\u0648\u062f \u0627\u0644\u0644\u062d\u0627\u0648\u064a\u06471 1 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0628\u0644\u062f\u064a\u0629 \u0637\u0644\u0627\u0644 \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646. HNSJ, 2024, 5(11); https:\/\/doi.org\/10.53796\/hnsj511\/24 \u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u062a\u0627\u0631\u064a\u062e […]<\/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-11712","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/11712","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=11712"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/11712\/revisions"}],"predecessor-version":[{"id":11713,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/11712\/revisions\/11713"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=11712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}}