{"id":13115,"date":"2025-04-08T06:12:57","date_gmt":"2025-04-08T06:12:57","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=13115"},"modified":"2025-04-08T06:12:58","modified_gmt":"2025-04-08T06:12:58","slug":"6-4-21","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/6-4-21\/","title":{"rendered":""},"content":{"rendered":"<div class=\"journal-article\" style=\"margin-bottom: 20px;\"><h3 style='text-align: right; font-family:Simplified Arabic;'>\u0623\u062b\u0631 \u0627\u062d\u0643\u0627\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u064a (\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0631\u064a)<\/h3><p style='text-align:right; font-weight:bold; direction:rtl;'>\u062f. \u0645\u0631\u0648\u0629 \u0639\u0645\u0631 \u0639\u0627\u0628\u062f\u064a\u0646 \u0639\u0628\u062f\u0627\u0644\u0641\u062a\u0627\u062d<sup>1<\/sup><\/p><div style='direction:rtl; text-align:right; font-size:12px; line-height:1.5;'><p><sup>1<\/sup> \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f- \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u2013 \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0631\u064a- \u0627\u0644\u0633\u0648\u062f\u0627\u0646<\/p><p>\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: marwa22omdr@gmail.com<\/p><\/div><h4 style='text-align:left; direction:ltr; unicode-bidi:embed; font-family:Times New Roman;'>The impact of internal control procedures on the accounting system in higher education institutions: case study of Karary University<\/h4><p style='text-align:left; font-weight:bold; direction:ltr; margin-top:12px;'>Dr. Marwa Omar Abidin Abdel Fattah<sup>1<\/sup><\/p><div style='direction:ltr; text-align:left; font-size:12px; line-height:1.7; margin-bottom:10px;'><p style='margin:0 0 8px 0;'><sup>1<\/sup> Assistant Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, Karari University, Sudan.<br><span style=\"font-size:12px;\">Email:<\/span> marwa22omdr@gmail.com<\/p><\/div><p style='text-align:left;'><strong>DOI:<\/strong> <a href='https:\/\/doi.org\/https:\/\/doi.org\/10.53796\/hnsj64\/21' target='_blank' rel='noopener'>https:\/\/doi.org\/10.53796\/hnsj64\/21<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u0639\u0631\u0641 \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u0623\u0628\u062d\u0627\u062b:<\/strong> <a href='https:\/\/arsri.org\/10000\/64\/21' target='_blank' rel='noopener'>https:\/\/arsri.org\/10000\/64\/21<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u062c\u0644\u062f (6) \u0627\u0644\u0639\u062f\u062f (4). \u0627\u0644\u0635\u0641\u062d\u0627\u062a:<\/strong> 413 - 427<\/p><p style='text-align: right;'><strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u0642\u0628\u0627\u0644:<\/strong> 2025-03-07 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644:<\/strong> 2025-03-15 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631:<\/strong> 2025-04-01<\/p><p><a href='\/volume6\/issue4\/6-4-21.pdf' target='_blank' rel='noopener' style='background-color:green;color:white;padding:10px 15px;text-decoration:none;border-radius:5px;'>Download PDF<\/a><\/p>\r\n<style>\r\n.hnsj-cite-btn{\r\n  display:inline-flex; 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O. A. (2025). The impact of internal control procedures on the accounting system in higher education institutions: case study of Karary University. Humanities &amp; Natural Sciences Journal, 6(4). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj64\\\/21&quot;,&quot;Chicago&quot;:&quot;Abdel Fattah Marwa Omar Abidin. 2025. \\&quot;The impact of internal control procedures on the accounting system in higher education institutions: case study of Karary University.\\&quot; Humanities &amp; Natural Sciences Journal 6, no. 4. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj64\\\/21&quot;,&quot;Harvard&quot;:&quot;Abdel Fattah M. O. A. 2025. The impact of internal control procedures on the accounting system in higher education institutions: case study of Karary University. Humanities &amp; Natural Sciences Journal. [Internet] 2025-04-01. [Cited 2026-05-11]. 6(4). Available at: https:\\\/\\\/www.hnjournal.net\\\/6-4-21\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj64\\\/21&quot;,&quot;Vancouver&quot;:&quot;Abdel Fattah M. O. A. The impact of internal control procedures on the accounting system in higher education institutions: case study of Karary University. Humanities &amp; Natural Sciences Journal. [Internet]. 2025-04-01; 6(4). Available from: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj64\\\/21&quot;,&quot;IEEE&quot;:&quot;Abdel Fattah M. O. A, \\&quot;The impact of internal control procedures on the accounting system in higher education institutions: case study of Karary University,\\&quot; Humanities &amp; Natural Sciences Journal, vol. 6, no. 4, 2025. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj64\\\/21&quot;,&quot;MLA&quot;:&quot;Abdel Fattah Marwa Omar Abidin. \\&quot;The impact of internal control procedures on the accounting system in higher education institutions: case study of Karary University.\\&quot; Humanities &amp; Natural Sciences Journal, vol. 6, no. 4, 2025-04-01, https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj64\\\/21&quot;}' data-cit-ar='{&quot;APA&quot;:&quot;\u0639\u0628\u062f\u0627\u0644\u0641\u062a\u0627\u062d \u0645. \u0639. \u0639. 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\u0627\u0644\u0645\u0633\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p><p style='text-align:right;'><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong> \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u064a.<\/p><p style='text-align:justify; direction:ltr;'><strong>Abstract: <\/strong> This study aimed to demonstrate the role of internal control over the accounting system in higher education institutions. The problem of the study was represented by the inefficiency of the internal control system and that most universities do not give great importance to their accounting system and the developments that have occurred in the accounting systems. As for the study hypotheses, there is a statistically significant relationship between the internal control system at the university and measuring the effectiveness of its accounting system , There is a statistically significant relationship between the internal control system and providing the university administration with financial information through objective analyses and accurate reports. There is a statistically significant relationship between the internal control system at the university and the use of accounting control methods. A sample was distributed to Sudanese higher education institutions, Karary University, as a case study through a questionnaire. To achieve the objective of the questionnaire, a statistical method was used within the Statistical Package for Social Sciences (SPSS). The study reached several results, as the study proved the existence of a positive relationship with statistical significance between internal control and measuring the effectiveness of the accounting system. The study recommended several recommendations, the most important of which is the need to pay attention to formulating a financial system with clear features for the university over an appropriate period of time, with a large share of focus on future paths and directions.<\/p><p style='direction:ltr; text-align:left;'><strong>Keywords: <\/strong> Internal control, accounting system, higher education institutions.<\/p><\/div>\n\n\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0642\u062f\u0645\u0629: <\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0647\u064a \u0639\u0645\u0644\u064a\u0629 \u0648\u0636\u0639 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639\u0647\u0627 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(\u0627\u0644\u0635\u062d\u0646: 1993\u0645\u060c \u0635121)<\/li>\n<li>\u0639\u0631\u0641\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0637\u0628\u0642\u0627\u064b \u0644\u0646\u0634\u0631\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0623\u0646\u0647\u0627 \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u062e\u0637\u0629 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0643\u0627\u0641\u0629 \u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u0647\u062f\u0641 \u062d\u0645\u0627\u064a\u0629 \u0623\u0635\u0648\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062f\u0642\u0629 \u0648\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0625\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0625\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629.(\u0644\u0637\u0641\u064a:2001\u0645\u060c\u06352)<\/li>\n<li>\u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0631\u0642\u0645 (SAS78) \u0648\u0645\u0633\u0648\u062f\u0629 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a 2002\u0645 \u0641\u0642\u062f \u062a\u0645 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0627\u0644\u0622\u062e\u0631\u0648\u0646 \u0648\u0627\u0644\u0645\u0635\u0645\u0645\u0629 \u0628\u063a\u0631\u0636 \u062a\u0648\u0641\u064a\u0631 \u062a\u0623\u0643\u064a\u062f \u0645\u0639\u0642\u0648\u0644 \u0628\u062e\u0635\u0648\u0635 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/li>\n<li>\u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li>\u0641\u0639\u0627\u0644\u064a\u0629 \u0648\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644.<\/li>\n<li>\u0627\u0644\u0625\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629. (\u0634\u0631\u064a\u0645\u060c \u0628\u0631\u0643\u0627\u062a: 2011\u0645\u060c \u0635192 )<\/li>\n<li>\u0625\u0646 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0643\u0641\u0627\u064a\u062a\u0647\u0627 \u0648\u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0648\u0645\u0631\u0627\u0642\u0628\u062a\u0647\u0627 \u0647\u064a \u0628\u0627\u0644\u062a\u0623\u0643\u064a\u062f \u062c\u0632\u0621 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u0630\u064a \u064a\u064f\u0641\u0647\u0645 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u062a\u0628\u0646\u0627\u0647\u0627 \u0644\u0644\u0648\u0635\u0648\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0648\u0642\u064a\u0627\u0633 \u0648\u0625\u062f\u0627\u0631\u0629 \u0648\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0647\u0627 ( Rija,Rubino, 2018,p21)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629: <\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0647\u062f\u0641 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0622\u062a\u064a:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0642\u062f \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0647\u0627 \u062f\u0648\u0646 \u0625\u0633\u0631\u0627\u0641 \u0623\u0648 \u062a\u0628\u0630\u064a\u0631.<\/li>\n<li>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0631\u0633\u0648\u0645\u0629.<\/li>\n<li>\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062e\u0644\u0648\u0647\u0627 \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u0627\u0644\u0625\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0644\u063a\u0634.<\/li>\n<li>\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u064a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u064a\u0629 \u0643\u0645\u0627 \u062d\u062f\u062f\u062a\u0647\u0627 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0648\u0623\u0646\u0647\u0627 \u062e\u0627\u0644\u064a\u0629 \u0645\u0646 \u0623\u064a \u062a\u062d\u0631\u064a\u0641\u0627\u062a \u0623\u0648 \u063a\u0634 \u0623\u0648 \u062a\u0644\u0627\u0639\u0628.<\/li>\n<li>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u0646\u062d\u0631\u0641\u0627\u062a \u0628\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u062e\u0637\u0637 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0641\u0639\u0644\u064a \u0648\u0648\u0636\u0639 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u062a\u0644\u0643 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a. (\u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0623\u0633\u0639\u062f: 2012\u0645\u060c \u063573).<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629: <\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629: \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0647\u0627\u062f\u0641\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0643\u0628\u0631 \u0642\u062f\u0631 \u0645\u0645\u0643\u0646 \u0645\u0646 \u0627\u0644\u0643\u0641\u0627\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0645\u0639 \u062a\u0634\u062c\u064a\u0639 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(<a id=\"post-13115-_Hlk194580246\"><\/a>H.Doxey Christine , INTERNAL CONTROLS TOOLKIT, P, 2019)<\/p>\n<p style=\"text-align: justify;\"><strong>\u062b\u0627\u0646\u064a\u0627\u064b: \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a: <\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0647\u0648 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0625\u062a\u0628\u0627\u0639\u0647\u0627 \u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u0628\u0648\u064a\u0628 \u0648\u062a\u0644\u062e\u064a\u0635 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062b \u0641\u064a \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0644\u062e\u062f\u0645\u0629 \u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 (\u062d\u0633\u0627\u0646\u060c \u0625\u0633\u0645\u0627\u0639\u064a\u0644: 2024\u0645)<\/li>\n<li>\u0647\u0648 \u0627\u0644\u0627\u0637\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u0634\u0645\u0644 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0648\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0625\u062b\u0628\u0627\u062a\u0647\u0627 \u0641\u064a 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)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u0645\u0643\u0648\u0646\u0627\u062a \u0648\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a: <\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0634\u0623\u0646\u0647 \u0643\u0623\u064a \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0622\u062e\u0631 \u0645\u0646 \u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0633\u062a\u0646\u062f\u064a\u0629: \u062a\u0639\u062f \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a 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\u062a\u062d\u062f\u062b \u0641\u064a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0646 \u0648\u0627\u0642\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f \u0627\u0644\u0645\u0624\u064a\u062f \u0644\u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a. ( \u0645\u062e\u062a\u0627\u0631 \u0645\u062d\u0645\u062f: 2018\u0645\u060c \u063520 )<\/li>\n<li>\u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a: \u064a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0628\u0648\u0628\u0629 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0645\u062a\u062c\u0627\u0646\u0633\u0629 \u0644\u062e\u062f\u0645\u0629 \u0623\u0647\u062f\u0627\u0641 \u0645\u062d\u062f\u062f\u0629 \u0645\u0639 \u0634\u0631\u062d \u0643\u0627\u0641\u064d \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0645\u0643\u0648\u0646\u0627\u062a\u0647\u0627 \u0648\u0623\u0633\u0633 \u062a\u0631\u0642\u064a\u0645\u0647\u0627.<\/li>\n<li>\u062f\u0648\u0631\u0627\u062a \u0645\u0633\u062a\u0646\u062f\u064a\u0629 \u0648\u0645\u062d\u0627\u0633\u0628\u064a\u0629: \u062a\u0648\u0636\u062d \u062e\u0637\u0648\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0642\u064a\u062f \u0641\u064a \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631.<\/li>\n<li>\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629: \u0644\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u0627\u062a\u0645 \u0625\u0646\u062c\u0627\u0632\u0647 \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0631\u0633\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a. (\u0648\u062f\u064a\u0627\u0646\u060c \u0627\u0644\u062d\u062f\u0631\u0628: 2010\u0645\u060c \u0635187-188)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a: <\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0647\u064a \u0627\u0644\u0631\u0642\u064a\u0628 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0648\u0636\u064a\u062d \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u062d\u064a\u062b \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u062e\u0631\u0648\u062c \u0628\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0647\u0646\u0627\u0643 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0628\u0644\u0648\u0627\u0626\u062d \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0627\u062a\u0628\u0627\u0639\u0647\u0627 \u0648\u0647\u064a \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0627\u0644\u0648\u0636\u0648\u062d \u0648\u0627\u0644\u062f\u0642\u0629: 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\u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/p>\n<p style=\"text-align: justify;\">\u062a\u0645 \u0642\u064a\u0627\u0633 \u062f\u0631\u062c\u0629 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0625\u0644\u0649 \u062a\u062f\u0631\u062c \u062e\u0645\u0627\u0633\u064a \u062d\u0633\u0628 \u0645\u0642\u064a\u0627\u0633 \u0644\u064a\u0643\u0631\u062a \u0627\u0644\u062e\u0645\u0627\u0633\u0649 (Likart Scale)\u060c \u0641\u0649 \u062a\u0648\u0632\u064a\u0639 \u0627\u0648\u0632\u0627\u0646 \u0627\u062c\u0627\u0628\u0627\u062a \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0648\u0627\u0644\u0630\u0649 \u064a\u062a\u0648\u0632\u0639 \u0645\u0646 \u0623\u0639\u0644\u0649 \u0648\u0632\u0646 \u0644\u0647 \u0648\u0642\u062f \u0627\u0639\u0637\u064a\u062a \u0644\u0647 (5) \u062f\u0631\u062c\u0627\u062a \u0645\u0645\u062b\u0644\u0629 \u0641\u0649 \u062d\u0642\u0644 \u0627\u0644\u0627\u062c\u0627\u0628\u0629 (\u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629) \u0625\u0644\u0649 \u0623\u062f\u0646\u0649 \u0648\u0632\u0646 \u0644\u0647 \u0648\u0627\u0644\u0630\u0649 \u0627\u0639\u0637\u0649 \u0644\u0647 (1) \u062f\u0631\u062c\u0629 \u0648\u0627\u062d\u062f\u0629 \u0648\u062a\u0645\u062b\u0644 \u0641\u0649 \u062d\u0642\u0644 \u0627\u0644\u0627\u062c\u0627\u0628\u0629 (\u0644\u0627 \u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629) \u0648\u0628\u064a\u0646\u0647\u0645\u0627 \u062b\u0644\u0627\u062b\u0647 \u0627\u0648\u0632\u0627\u0646\u060c \u0648\u0642\u062f \u0643\u0627\u0646 \u0627\u0644\u063a\u0631\u0636 \u0645\u0646 \u0630\u0644\u0643 \u0647\u0648 \u0627\u062a\u0627\u062d\u0629 \u0627\u0644\u0645\u062c\u0627\u0644 \u0623\u0645\u0627\u0645 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0627\u062c\u0627\u0628\u0647 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u062d\u0633\u0628 \u062a\u0642\u062f\u064a\u0631 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629. \u0643\u0645\u0627 \u0647\u0648 \u0645\u0648\u0636\u062d \u0641\u064a \u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (-).<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (1) \u0645\u0642\u064a\u0627\u0633 \u062f\u0631\u062c\u0629 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p>\u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u0646\u0633\u0628\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>\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0627\u0644\u064a\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<td>\n<p>\u0627\u0643\u0628\u0631 \u0645\u064680%<\/p>\n<\/td>\n<td>\n<p>5<\/p>\n<\/td>\n<td>\n<p><strong>\u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u062f\u0631\u062c\u0629 \u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0627\u0644\u064a\u0629<\/p>\n<\/td>\n<td>\n<p>70-80%<\/p>\n<\/td>\n<td>\n<p>4<\/p>\n<\/td>\n<td>\n<p><strong>\u0623\u0648\u0627\u0641\u0642<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0645\u0648\u0627\u0641\u0642\u0629 \u0645\u062a\u0648\u0633\u0637\u0629<\/p>\n<\/td>\n<td>\n<p>50-69%<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p><strong>\u0645\u062d\u0627\u064a\u062f<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0645\u0648\u0627\u0641\u0642\u0629 \u0645\u0646\u062e\u0641\u0636\u0629<\/p>\n<\/td>\n<td>\n<p>20-49%<\/p>\n<\/td>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p><strong>\u0644\u0627 \u0623\u0648\u0627\u0641\u0642<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0645\u0648\u0627\u0641\u0642\u0629 \u0645\u0646\u062e\u0641\u0636\u0629 \u062c\u062f\u0627\u064b<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 20%<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p><strong>\u0644\u0627 \u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631<strong>: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0629\u060c 2025\u0645<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0648\u0639\u0644\u064a\u0647 \u0641\u0625\u0646 \u0627\u0644\u0648\u0633\u0637 \u0627\u0644\u0641\u0631\u0636\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0629 \u064a\u0635\u0628\u062d \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a: \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0644\u0644\u0645\u0642\u064a\u0627\u0633 \u0647\u064a \u0645\u062c\u0645\u0648\u0639 \u062f\u0631\u062c\u0627\u062a \u0627\u0644\u0645\u0641\u0631\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a (5+4+3+2+1)\/ 5.=(15\/5) =3) \u0648\u0647\u0648 \u064a\u0645\u062b\u0644 \u0627\u0644\u0648\u0633\u0637 \u0627\u0644\u0641\u0631\u0636\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0639\u0644\u064a\u0647 \u0625\u0630\u0627 \u0632\u0627\u062f \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u0648\u0633\u0637 \u0627\u0644\u0641\u0631\u0636\u064a (3) \u062f\u0644\u0651 \u0630\u0644\u0643 \u0639\u0644\u0649 \u0645\u0648\u0627\u0641\u0642\u0629 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\ufee3\ufecc\u062f\u0644 \u0627\ufefb\ufeb3\ufe97\ufe9f\ufe8e\ufe91\ufe94:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(1) \u064a\u0648\u0636\u062d \ufee3\ufecc\u062f\u0644 \u0627\ufefb\ufeb3\ufe97\ufe9f\ufe8e\ufe91\ufe94 \u0644\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646\u060c \u0643\u0645\u0627 \u062a\u0645 \u062a\u0648\u0632\u064a\u0639 \u0639\u062f\u062f (40) \u0627\ufeb3\ufe97\ufe91\ufe8e\ufee7\ufe94 \ufecb\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0639\u064a\u0646\u0629 \u0627\u0644\u0642\u0635\u062f\u064a\u0629 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0631\u064a\u060c \u0628\u0639\u062f \u062a\u0639\u0628\u0626\u062a\u0647\u0627 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0623\u064a \u0628\u0646\u0633\u0628\u0629(100%) \u0648\u0647\u064a \u0646\u0633\u0628\u0629 \u062c\u064a\u062f\u0629 \ufed3\ufef2 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0648\u0635\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \ufecb\ufee0\ufef2 \u0642\u0648\u0627\u0626\u0645 \u0627\ufef7\ufeb3\ufe8b\ufee0\ufe94 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0643\u0633 \u0645\u062f\u0649 \u0627\ufeb3\ufe97\ufe9f\ufe8e\ufe91\ufe94 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u0648\ufee3\u062f\u0649 \u0648\ufebf\u0648\u062d \ufecb\ufe91\ufe8e\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \ufed3\ufef2 \u062c\u0645\u064a\u0639 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (2): \u0645\u0639\u062f\u0644 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646(\u062d\u062c\u0645 \u0627\u0644\u0639\u064a\u0646\u0629 =40)<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>\u0627\u0644\u0628\u064a\u0627\u0646<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0639\u062f\u062f<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0646\u0633\u0628\u0629%<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0627\u0644\u0645\u0648\u0632\u0639\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p>40<\/p>\n<\/td>\n<td>\n<p>100%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0631\u062f\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p>40<\/p>\n<\/td>\n<td>\n<p>100%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0627\u062a \u0627\u0644\u0635\u0627\u0644\u062d\u0629 \u0644\u0644\u062a\u062d\u0644\u064a\u0644<\/strong><\/p>\n<\/td>\n<td>\n<p>40<\/p>\n<\/td>\n<td>\n<p>100%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 2025\u0645<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0648\u0635\u0641\u064a \u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(2) \u064a\u0648\u0636\u0648\u062d \u062a\u0648\u0632\u064a\u0639 \ufee3\ufed4\u0631\u062f\u0627\u062a \u0627\u0644\u0639\u064a\u0646\u0629 \u062d\u0633\u0628 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u062f\u064a\u0645\u063a\u0631\u0627\u0641\u064a\u0629 \u062d\u064a\u062b \ufe91\ufee0\ufed0\u062a \u0645\u0641\u0631\u062f\u0627\u062a \u0627\u0644\u0639\u064a\u0646\u0629 \u062d\u0633\u0628 \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0639\u0645\u0631\u064a\u0629 25 \u0648\u0623\u0642\u0644 \u0645\u0646 35 \u062d\u0648\u0627\u0644\u064a (55%) \u0648\u0647\u064a \u062a\u0645\u062b\u0644 \u0623\u0639\u0644\u0649 \u0641\u0626\u0629 \u0628\u064a\u0646 \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u0629 \u0644\u0644\u0639\u0645\u0631. \u0628\u064a\u0646\u0645\u0627 \u0628\u0644\u063a\u062a \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0639\u0645\u0631\u064a\u0629 35 \u0648\u0623\u0642\u0644 \u0645\u0646 45 \u062d\u0648\u0627\u0644\u064a (20%)\u060c \u0628\u064a\u0646\u0645\u0627 \u0634\u0643\u0644\u062a \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0639\u0645\u0631\u064a\u0629 45 \u0648\u0623\u0642\u0644 \u0645\u0646 55\u0633\u0646\u0629 \u062d\u0648\u0627\u0644\u064a (17%). \u0648\u0634\u0643\u0644\u062a \u0627\u0644\u0641\u0626\u0629 55 \u0641\u0623\u0643\u062b\u0631 (7%) \u0648\u0647\u064a \u062a\u0645\u062b\u0644 \u0623\u0642\u0644 \u0641\u0626\u0629 \u0628\u064a\u0646 \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u0629. \u0643\u0645\u0627 \u062a\u0634\u064a\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0623\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0627\u0644\u062a\u0649 \u062a\u0634\u0645\u0644 \u062f\u0631\u062c\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0648\u0633\u064a\u0637 \u0628\u0644\u063a\u062a (5%) \u0648\u0647\u0649 \u0623\u0642\u0644 \u0646\u0633\u0628\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646\u060c \u0628\u064a\u0646\u0645\u0627 \u0628\u0644\u063a\u062a \u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0631\u0644\u064a\u0648\u0633 (25%) \u0645\u0646 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646\u060c \u0648\u062f\u0631\u062c\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0641\u0648\u0642 \u0627\u0644\u062c\u0627\u0645\u0639\u064a (8%)\u060c \u0648\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 (62%) \u0645\u0646 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u0648\u0647\u064a \u0623\u0643\u0628\u0631 \u0646\u0633\u0628\u0629 \u0645\u0645\u0627 \u064a\u0639\u0643\u0633 \u0623\u0647\u0645\u064a\u0629 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c. \u0648\u062a\u0634\u064a\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0644\u0644\u0645\u0633\u0645\u0649 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0623\u0646 \u062a\u0643\u0631\u0627\u0631 \u0645\u0633\u0645\u0649 \u0625\u062f\u0627\u0631\u064a \u0628\u0644\u063a\u062a (25%) \u0645\u0646 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646\u060c \u0648\u062a\u0643\u0631\u0627\u0631 \u0645\u062d\u0627\u0633\u0628 \u0628\u0644\u063a\u062a (20%)\u060c \u0628\u064a\u0646\u0645\u0627 \u062f\u0631\u062c\u0629 \u062a\u0643\u0631\u0627\u0631 \u0627\u0644\u0645\u0648\u0638\u0641 \u0628\u0644\u063a\u062a (12%) \u0648\u0647\u064a \u0623\u0642\u0644 \u0646\u0633\u0628\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646\u060c \u0648\u062a\u0643\u0631\u0627\u0631 \u0623\u062e\u0631\u0649 (43%) \u0648\u0647\u064a \u0623\u0639\u0644\u0649 \u0646\u0633\u0628\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646. \u0648\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0648\u0636\u062d \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0648\u0635\u0641\u064a \u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645(3): \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0648\u0635\u0641\u064a \u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>\u0627\u0644\u0646\u0648\u0639<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0628\u064a\u0627\u0646<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0639\u062f\u062f<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0646\u0633\u0628\u0629<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">\n<p><strong>\u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0639\u0645\u0631\u064a\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p>25 \u0648\u0623\u0642\u0644 \u0645\u0646 35 \u0633\u0646\u0629<\/p>\n<\/td>\n<td>\n<p>22<\/p>\n<\/td>\n<td>\n<p>55%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>35 \u0648\u0623\u0642\u0644 \u0645\u0646 45<\/p>\n<\/td>\n<td>\n<p>8<\/p>\n<\/td>\n<td>\n<p>20%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>45 \u0648\u0623\u0642\u0644 \u0645\u0646 55<\/p>\n<\/td>\n<td>\n<p>7<\/p>\n<\/td>\n<td>\n<p>17%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>55 \u0641\u0623\u0643\u062b\u0631<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>7%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>40<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>100%<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">\n<p><strong>\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p>\u062f\u0628\u0644\u0648\u0645 \u0648\u0633\u064a\u0637<\/p>\n<\/td>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0628\u0643\u0627\u0631\u0644\u064a\u0648\u0633<\/p>\n<\/td>\n<td>\n<p>10<\/p>\n<\/td>\n<td>\n<p>25%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u062f\u0628\u0644\u0648\u0645 \u0641\u0648\u0642 \u062c\u0627\u0645\u0639\u064a<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>8%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u062f\u0631\u0627\u0633\u0627\u062a \u0639\u0644\u064a\u0627<\/p>\n<\/td>\n<td>\n<p>25<\/p>\n<\/td>\n<td>\n<p>62%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>40<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>100%<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">\n<p><strong>\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p>\u0625\u062f\u0627\u0631\u064a<\/p>\n<\/td>\n<td>\n<p>10<\/p>\n<\/td>\n<td>\n<p>25%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0645\u062d\u0627\u0633\u0628<\/p>\n<\/td>\n<td>\n<p>8<\/p>\n<\/td>\n<td>\n<p>20%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0645\u0648\u0638\u0641<\/p>\n<\/td>\n<td>\n<p>5<\/p>\n<\/td>\n<td>\n<p>12%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0623\u062e\u0631\u0649<\/p>\n<\/td>\n<td>\n<p>17<\/p>\n<\/td>\n<td>\n<p>43%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>40<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>100%<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 2025\u0645<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u0639\u062a\u0645\u0627\u062f\u064a\u0629: Reliability<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0633\u062a\u062e\u062f\u0645 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u0639\u062a\u0645\u0627\u062f\u064a\u0629 \u0644\u0644\u0639\u062b\u0648\u0631\u0639\u0644\u0649 \u0627\u0644\u0625\u062a\u0633\u0627\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0647\u064a \u062a\u0642\u0639 \u0628\u064a\u0646 (\u0627\u0644\u0635\u0641\u0631 \u0648\u0627\u0644\u0648\u0627\u062d\u062f \u0627\u0644\u0635\u062d\u064a\u062d) \u062b\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 (\u0627\u0644\u0641\u0627 \u0643\u0631\u0648 \u0646\u0628\u0627\u062e). \u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0641\u0627 \u0643\u0631\u0648 \u0646\u0628\u0627\u062e \u0623\u0642\u0631\u0628 \u0627\u0644\u0649 \u0627\u0644\u0648\u0627\u062d\u062f \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0643\u0628\u064a\u0631 \u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646\u0647 \u0639\u0646\u062f \u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a \u062a\u0642\u0644 \u0648\u062a\u0646\u062e\u0641\u0636 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u062e\u0637\u0627\u0621\u060c \u0648\u0647\u0646\u0627\u0643 \u0639\u0644\u0627\u0642\u0629 \u0639\u0643\u0633\u064a\u0629 \u0628\u064a\u0646 \u0645\u0633\u062a\u0648\u0649 \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a \u0648\u0627\u0644\u0627\u062e\u0637\u0627\u0621 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0644\u0644\u0623\u062f\u0627\u0629. \u0648\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0648\u0636\u062d \u0630\u0644\u0643:<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (4): \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0625\u0639\u062a\u0645\u0627\u062f\u064a\u0629 <\/strong> <strong>Cronbach&#8217;s Alpha<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>\u0627\u0644\u0628\u0639\u062f<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0639\u062f\u062f \u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0625\u0639\u062a\u0645\u0627\u062f\u064a\u0629 (\u0627\u0644\u0641\u0627 \u0643\u0631\u0646\u0628\u0627\u062e)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>0.91<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0632\u0648\u064a\u062f \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0628\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629.<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>0.80<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a.<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>0.75<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 2025\u0645<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (4) \u064a\u062a\u0636\u062d \u0623\u0646 \u0642\u064a\u0645 \u0627\u0644\u0641\u0627 \u0643\u0631\u0646\u0628\u0627\u062e \u0644\u062c\u0645\u064a\u0639 \u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0643\u0628\u0631 \u0645\u0646 (70%) \u0648\u062a\u0639\u0646\u0649 \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645 \u062a\u0648\u0627\u0641\u0631 \u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 &#8221; \u0645\u0646 \u0627\u0644\u062b\u0628\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u062c\u0645\u064a\u0639 \u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u0647\u0648 \u062b\u0628\u0627\u062a \u0645\u0631\u062a\u0641\u0639 \u0648\u0645\u0646 \u062b\u0645 \u064a\u0645\u0643\u0646 \u0627\u0644\u0642\u0648\u0644 \u0628\u0627\u0646 \u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u062a\u064a \u0627\u0639\u062a\u0645\u062f\u062a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u062b\u0628\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0639\u0628\u0627\u0631\u0627\u062a\u0647\u0627 \u0645\u0645\u0627 \u064a\u0645\u0643\u0646 \u0645\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0625\u062c\u0627\u0628\u0627\u062a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0646\u062a\u0627\u0626\u062c\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u0628\u0639\u0627\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u062a\u0634\u062e\u064a\u0635\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0633\u064a\u062a\u0645 \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062a\u0646\u0627\u0648\u0644 \u0643\u0644 \u0628\u064f\u0639\u062f \u0645\u0646 \u0623\u0628\u0639\u0627\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u0641\u064a\u0647\u0627\u060c \u0628\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0644\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0635 \u0643\u0644 \u0628\u064f\u0639\u062f:<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0628\u064f\u0639\u062f \u0627\u0644\u0623\u0648\u0644: <\/strong><\/p>\n<p style=\"text-align: justify;\">\u0642\u064a\u0633 \u0647\u0630\u0627 \u0627\u0644\u0628\u064f\u0639\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 (3) \u0641\u0642\u0631\u0627\u062a \u064a\u0628\u064a\u0646\u0647\u0627 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (4) \u0627\u0644\u0630\u064a \u064a\u0638\u0647\u0631 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (5): \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>\u0631\u0642\u0645 \u0627\u0644\u0641\u0642\u0631\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0641\u0642\u0631\u0629 \u062a\u0646\u0627\u0632\u0644\u064a\u0627 \u062d\u0633\u0628 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u062a\u0631\u062a\u064a\u0628<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>1<\/strong><\/p>\n<\/td>\n<td>\n<p>\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u0641\u0635\u062d \u0641\u064a\u0647\u0627 \u0628\u0648\u0636\u0648\u062d \u0639\u0646 \u0627\u0644\u0627\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u064a \u0645\u0646 \u0627\u062c\u0644\u0647\u0627 \u062d\u0635\u0644\u062a \u0648\u0627\u0646\u0641\u0642\u062a \u0627\u0644\u0627\u0645\u0648\u0627\u0644.<\/p>\n<\/td>\n<td>\n<p>4.10<\/p>\n<\/td>\n<td>\n<p>0.95<\/p>\n<\/td>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>2<\/strong><\/p>\n<\/td>\n<td>\n<p>\u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u062c\u0627\u0645\u0639\u0629.<\/p>\n<\/td>\n<td>\n<p>4.18<\/p>\n<\/td>\n<td>\n<p>1.09<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>3<\/strong><\/p>\n<\/td>\n<td>\n<p>\u062a\u0635\u0646\u064a\u0641\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u062a\u062a\u0641\u0642 \u0645\u0639 \u062a\u0635\u0646\u064a\u0641\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0645\u0646 \u062d\u064a\u062b \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0644\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<\/td>\n<td>\n<p>2.70<\/p>\n<\/td>\n<td>\n<p>1.15<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>\u0645\u062a\u0648\u0633\u0637<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 2025\u0645<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (5) \u0623\u0646 \u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0639\u0628\u0627\u0631\u0627\u062a \u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0631\u064a \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u062a\u0631\u0627\u0648\u062d\u062a \u0628\u064a\u0646 (4.18) \u0627\u0644\u0649 (2.70) \u0648\u0641\u0642 \u0645\u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u062f\u0631\u062c \u0627\u0644\u062e\u0645\u0627\u0633\u064a. \u0648\u0639\u0646\u062f \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0646\u062c\u062f \u0623\u0646 \u0623\u0643\u062b\u0631 \u0641\u0642\u0631\u0629 \u064a\u0637\u0628\u0642 \u0645\u0636\u0645\u0648\u0646\u0647\u0627 \u062d\u0633\u0628 \u0622\u0631\u0627\u0621 \u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0643\u0627\u0646\u062a \u062a\u0644\u0643 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0640&#8221; \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u062c\u0627\u0645\u0639\u0629&#8221;\u060c \u062d\u064a\u062b \u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0644\u0647\u0627 (4.18) \u0623\u064a \u0628\u062f\u0631\u062c\u0629 \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u0628\u0625\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a(1.09). \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0643\u0627\u0646\u062a \u0623\u0642\u0644 \u0641\u0642\u0631\u0629 \u0645\u0637\u0628\u0642\u0629 \u0644\u0644\u0645\u0636\u0645\u0648\u0646 \u062a\u0644\u0643 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0640 &#8221; \u062a\u0635\u0646\u064a\u0641\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u062a\u062a\u0641\u0642 \u0645\u0639 \u062a\u0635\u0646\u064a\u0641\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0645\u0646 \u062d\u064a\u062b \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0644\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.&#8221;\u060c \u062d\u064a\u062b \u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0644\u0647\u0627 (2.70) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (1.15). \u0638\u0647\u0631 \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u0646 \u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0639\u0628\u0627\u0631\u0627\u062a \u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u062a\u0631\u0648\u0627\u062d\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629\u060c \u0631\u0628\u0645\u0627 \u064a\u0639\u0648\u062f \u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0630\u0644\u0643 \u0625\u0644\u0649 \u0631\u063a\u0628\u0629 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u062a\u0645\u064a\u0632 \u0644\u0644\u062c\u0627\u0645\u0639\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0628\u064f\u0639\u062f \u0627\u0644\u062b\u0627\u0646\u064a: <\/strong><\/p>\n<p style=\"text-align: justify;\">\u0642\u064a\u0633 \u0647\u0630\u0627 \u0627\u0644\u0628\u064f\u0639\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 (3) \u0641\u0642\u0631\u0627\u062a \u064a\u0628\u064a\u0646\u0647\u0627 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (3) \u0627\u0644\u0630\u064a \u064a\u0638\u0647\u0631 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (6): \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0632\u0648\u064a\u062f \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0628\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>\u0631\u0642\u0645 \u0627\u0644\u0641\u0642\u0631\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0641\u0642\u0631\u0629 \u062a\u0646\u0627\u0632\u0644\u064a\u0627 \u062d\u0633\u0628 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u062a\u0631\u062a\u064a\u0628<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>1<\/strong><\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u062c\u0627\u0645\u0639\u0629 \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0646\u062d\u0648 \u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0627\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u064a \u062a\u0636\u0645\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0633\u0644\u064a\u0645\u0629.<\/p>\n<\/td>\n<td>\n<p>4.10<\/p>\n<\/td>\n<td>\n<p>0.97<\/p>\n<\/td>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>2<\/strong><\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0627\u062f\u0627\u0631\u0629 \u0644\u0644\u062c\u0627\u0645\u0639\u0629 \u062a\u0639\u062a\u0628\u0631 \u062f\u0644\u064a\u0644\u0627 \u062a\u0646\u0638\u064a\u0645\u064a\u0627 \u0645\u062d\u062f\u062f\u0629 \u0641\u064a\u0647 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<\/td>\n<td>\n<p>4.17<\/p>\n<\/td>\n<td>\n<p>0.88<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>3<\/strong><\/p>\n<\/td>\n<td>\n<p>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062a\u0639\u0645\u0644 \u0636\u0628\u0637 \u0648\u062a\u062d\u062f\u064a\u062f \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a.<\/p>\n<\/td>\n<td>\n<p>4.05<\/p>\n<\/td>\n<td>\n<p>1.02<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 2025\u0645<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (6) \u0623\u0646 \u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0639\u0628\u0627\u0631\u0627\u062a \u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0632\u0648\u064a\u062f \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0628\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u062a\u0631\u0627\u0648\u062d\u062a \u0628\u064a\u0646 (4.17) \u0627\u0644\u0649 (4.05) \u0648\u0641\u0642 \u0645\u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u062f\u0631\u062c \u0627\u0644\u062e\u0645\u0627\u0633\u064a. \u0648\u0639\u0646\u062f \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0646\u062c\u062f \u0623\u0646 \u0623\u0643\u062b\u0631 \u0641\u0642\u0631\u0629 \u064a\u0637\u0628\u0642 \u0645\u0636\u0645\u0648\u0646\u0647\u0627 \u062d\u0633\u0628 \u0622\u0631\u0627\u0621 \u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0643\u0627\u0646\u062a \u062a\u0644\u0643 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0640&#8221; \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0627\u062f\u0627\u0631\u0629 \u0644\u0644\u062c\u0627\u0645\u0639\u0629 \u062a\u0639\u062a\u0628\u0631 \u062f\u0644\u064a\u0644\u0627 \u062a\u0646\u0638\u064a\u0645\u064a\u0627 \u0645\u062d\u062f\u062f\u0629 \u0641\u064a\u0647 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 &#8220;\u060c \u062d\u064a\u062b \u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0644\u0647\u0627 (4.17) \u0623\u064a \u0628\u062f\u0631\u062c\u0629 \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u0628\u0625\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a(0.88). \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0643\u0627\u0646\u062a \u0623\u0642\u0644 \u0641\u0642\u0631\u0629 \u0645\u0637\u0628\u0642\u0629 \u0644\u0644\u0645\u0636\u0645\u0648\u0646 \u062a\u0644\u0643 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0640 &#8221; \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062a\u0639\u0645\u0644 \u0636\u0628\u0637 \u0648\u062a\u062d\u062f\u064a\u062f \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a&#8221;\u060c \u062d\u064a\u062b \u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0644\u0647\u0627 (4.05) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (1.02). \u0638\u0647\u0631 \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u0646 \u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0639\u0628\u0627\u0631\u0627\u062a \u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0632\u0648\u064a\u062f \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0628\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0643\u0644\u0647\u0627 \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u0631\u0628\u0645\u0627 \u064a\u0639\u0648\u062f \u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0630\u0644\u0643 \u0625\u0644\u0649 \u0631\u063a\u0628\u0629 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0627\u0644\u062c\u0627\u0645\u0639\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0628\u064f\u0639\u062f \u0627\u0644\u062b\u0627\u0644\u062b: <\/strong><\/p>\n<p style=\"text-align: justify;\">\u0642\u064a\u0633 \u0647\u0630\u0627 \u0627\u0644\u0628\u064f\u0639\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 (3) \u0641\u0642\u0631\u0627\u062a \u064a\u0628\u064a\u0646\u0647\u0627 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (3) \u0627\u0644\u0630\u064a \u064a\u0638\u0647\u0631 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (7): \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a.<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>\u0631\u0642\u0645 \u0627\u0644\u0641\u0642\u0631\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0641\u0642\u0631\u0629 \u062a\u0646\u0627\u0632\u0644\u064a\u0627 \u062d\u0633\u0628 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u062a\u0631\u062a\u064a\u0628<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>1<\/strong><\/p>\n<\/td>\n<td>\n<p>\u0648\u062c\u0648\u062f \u0633\u0644\u0633\u0644\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0627\u062f\u0627\u0621 \u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0647\u0645.<\/p>\n<\/td>\n<td>\n<p>2.55<\/p>\n<\/td>\n<td>\n<p>0.66<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>\u0645\u062a\u0648\u0633\u0637<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>2<\/strong><\/p>\n<\/td>\n<td>\n<p>\u0648\u0636\u0639 \u062d\u062f \u0627\u0639\u0644\u0649 \u0648\u062d\u062f \u0623\u062f\u0646\u0649 \u0644\u0644\u0635\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u062f \u0648\u062a\u0646\u0628\u064a\u0647 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0644\u0644\u0627\u062e\u0641\u0627\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a.<\/p>\n<\/td>\n<td>\n<p>4.23<\/p>\n<\/td>\n<td>\n<p>0.97<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>3<\/strong><\/p>\n<\/td>\n<td>\n<p>\u062a\u0631\u062a\u064a\u0628 \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0641 \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a.<\/p>\n<\/td>\n<td>\n<p>3.96<\/p>\n<\/td>\n<td>\n<p>1.13<\/p>\n<\/td>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>\u0645\u0631\u062a\u0641\u0639<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 2025\u0645<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (7) \u0623\u0646 \u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0639\u0628\u0627\u0631\u0627\u062a \u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u062a\u0631\u0627\u0648\u062d\u062a \u0628\u064a\u0646 (4.23) \u0627\u0644\u0649 (2.55) \u0648\u0641\u0642 \u0645\u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u062f\u0631\u062c \u0627\u0644\u062e\u0645\u0627\u0633\u064a. \u0648\u0639\u0646\u062f \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0646\u062c\u062f \u0623\u0646 \u0623\u0643\u062b\u0631 \u0641\u0642\u0631\u0629 \u064a\u0637\u0628\u0642 \u0645\u0636\u0645\u0648\u0646\u0647\u0627 \u062d\u0633\u0628 \u0622\u0631\u0627\u0621 \u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0643\u0627\u0646\u062a \u062a\u0644\u0643 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0640&#8221; \u0648\u0636\u0639 \u062d\u062f \u0627\u0639\u0644\u0649 \u0648\u062d\u062f \u0623\u062f\u0646\u0649 \u0644\u0644\u0635\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u062f \u0648\u062a\u0646\u0628\u064a\u0647 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0644\u0644\u0627\u062e\u0641\u0627\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a&#8221;\u060c \u062d\u064a\u062b \u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0644\u0647\u0627 (4.23) \u0623\u064a \u0628\u062f\u0631\u062c\u0629 \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u0628\u0625\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a(0.97). \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0643\u0627\u0646\u062a \u0623\u0642\u0644 \u0641\u0642\u0631\u0629 \u0645\u0637\u0628\u0642\u0629 \u0644\u0644\u0645\u0636\u0645\u0648\u0646 \u062a\u0644\u0643 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0640 &#8221; \u0648\u062c\u0648\u062f \u0633\u0644\u0633\u0644\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0627\u062f\u0627\u0621 \u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0647\u0645.&#8221;\u060c \u062d\u064a\u062b \u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0644\u0647\u0627 (2.55) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.66). \u0638\u0647\u0631 \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u0646 \u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0639\u0628\u0627\u0631\u0627\u062a \u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u062a\u0631\u0648\u0627\u062d\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629\u060c \u0631\u0628\u0645\u0627 \u064a\u0639\u0648\u062f \u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0630\u0644\u0643 \u0625\u0644\u0649 \u0631\u063a\u0628\u0629 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644 \u0646\u062d\u0648 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0639\u0645\u0644\u064a\u0629 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0627\u062f\u0627\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0645\u0646\u0627\u0642\u0634\u062a\u0647\u0627<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0646\u0627\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621 \u0625\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0648\u062a\u0648\u0635\u064a\u0627\u062a \u062a\u0639\u0643\u0633 \u0623\u0647\u0645\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629. \u0648\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u0645\u062a\u0639\u062f\u062f \u0627\u0644\u0630\u064a \u064a\u0647\u062f\u0641 \u0627\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u062a\u0623\u062b\u064a\u0631 \u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0627\u0628\u0639\u060c \u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0625\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0645\u0639 \u0641\u0631\u0636\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0641\u0631\u0639\u064a\u0629:<a id=\"post-13115-_Hlk7572954\"><\/a><\/p>\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;\"><strong>\u064a\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 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0647\u0627: <\/strong><\/p>\n<p style=\"text-align: justify;\">\u0644\u0625\u062e\u062a\u0628\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u062a\u0645 \u0625\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0644\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u062b\u0631 \u0628\u064f\u0639\u062f 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\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0644\u0627\u0644\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0642\u064a\u0645\u0629 (T)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0642\u064a\u0645\u0629 (Beta )<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0642\u064a\u0645\u0629 (\u0627\u0644\u062b\u0627\u0628\u062a)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>0.00<\/p>\n<\/td>\n<td>\n<p>8.213<\/p>\n<\/td>\n<td>\n<p>0.485<\/p>\n<\/td>\n<td>\n<p>2.253<\/p>\n<\/td>\n<td>\n<p><strong>\u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0647\u0627<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<p>0.88<\/p>\n<\/td>\n<td>\n<p><strong> \u0642\u064a\u0645\u0629 R\u00b2<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<p>54.112<\/p>\n<\/td>\n<td>\n<p><strong> \u0642\u064a\u0645\u0629 F<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<p>* 0.00<\/p>\n<\/td>\n<td>\n<p><strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0644\u0627\u0644\u0629<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">* sig &lt; 0.05<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u064a\u0648\u062c\u062f 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\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0644\u0627\u0644\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0642\u064a\u0645\u0629 (T)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0642\u064a\u0645\u0629 (Beta)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0642\u064a\u0645\u0629 (\u0627\u0644\u062b\u0627\u0628\u062a)<\/strong><\/p>\n<\/td>\n<td colspan=\"2\">\n<p><strong>\u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>0.00<\/p>\n<\/td>\n<td>\n<p>14.542<\/p>\n<\/td>\n<td>\n<p>0.548<\/p>\n<\/td>\n<td>\n<p>2.039<\/p>\n<\/td>\n<td colspan=\"2\">\n<p><strong>\u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"5\">\n<p>0.94<\/p>\n<\/td>\n<td>\n<p><strong> \u0642\u064a\u0645\u0629 R\u00b2<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"5\">\n<p>1842.3<\/p>\n<\/td>\n<td>\n<p><strong> \u0642\u064a\u0645\u0629 F<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"5\">\n<p>* 0.00<\/p>\n<\/td>\n<td>\n<p><strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0644\u0627\u0644\u0629<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">* sig &lt; 0.05<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629: <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u064a\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 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0644\u0625\u062e\u062a\u0628\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u062a\u0645 \u0625\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0644\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u062b\u0631 \u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u060c \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u062a\u0645 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0649 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0628\u064a\u0646 \u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u060c \u062d\u064a\u062b \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u06292510.0F=\u060c )\u0639\u0646\u062f \u0645\u0633\u062a\u0648\u0649 \u062f\u0644\u0627\u0644\u0629 \u0645\u0639\u0646\u0648\u064a\u0629 0.00)\u060c \u0644\u0630\u0644\u0643 \u0641\u0625\u0646\u0646\u0627 \u0646\u0631\u0641\u0636 \u0641\u0631\u0636 \u0627\u0644\u0639\u062f\u0645 \u0648\u0646\u0642\u0628\u0644 \u0627\u0644\u0641\u0631\u0636 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062a\u064a \u062a\u0646\u0635 \u0639\u0644\u0649 \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a. \u0623\u0645\u0627 \u0627\u0644\u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u064a\u0629 \u0644\u0644\u0646\u0645\u0648\u0630\u062c \u0648\u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0641\u064a \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062a\u062d\u062f\u064a\u062f R\u00b2 \u0628\u0644\u063a\u062a (0.92) \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0627\u0644\u0649 \u0623\u0646 92% \u0645\u0646 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0627\u0628\u0639 ( \u0627\u0633\u062a\u062d\u062f\u0627\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a) \u062a\u0641\u0633\u0631\u0647\u0627 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0628\u064f\u0639\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0623\u064a \u0643\u0644\u0645\u0627 \u0632\u0627\u062f\u062a \u0628\u064f\u0639\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0632\u0627\u062f\u062a \u062f\u0631\u062c\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a. \u0648\u0627\u0644\u0628\u0627\u0642\u064a \u062d\u0648\u0627\u0644\u064a 8% \u062a\u0641\u0633\u0631\u0647\u0627 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u062e\u0627\u0631\u062c \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u0627\u062e\u0637\u0627\u0621 \u0627\u0644\u0639\u0634\u0648\u0627\u0626\u064a\u0629 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u062f\u0642\u0629 \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0639\u064a\u0646\u0629 \u0648\u062f\u0642\u0629 \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u063a\u064a\u0631\u0647\u0627. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u062a\u0645 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0649 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0628\u064a\u0646 \u0628\u064f\u0639\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0641\u0642\u062f \u062c\u0627\u0621\u062a \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0644\u0642\u064a\u0645\u0629 (T) \u0645\u0648\u062c\u0628\u0629 (53.251) \u0648\u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u062a\u0639\u0643\u0633 \u0623\u0647\u0645\u064a\u0629 \u062f\u0631\u062c\u0629 \u0628\u064f\u0639\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u062e\u0644\u0642 \u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a. \u0623\u0645\u0627 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0628\u064a\u0646 \u0628\u064f\u0639\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0641\u0642\u062f \u0627\u0634\u0627\u0631\u062a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0627\u064a\u062c\u0627\u0628\u064a\u0629 \u0628\u064a\u0646 \u0628\u064f\u0639\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u060c \u062d\u064a\u062b \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0628\u064a\u062a\u0627(Beta) \u0644\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0628\u064f\u0639\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 (0.902) \u0648\u0647\u064a \u0627\u0643\u0628\u0631 \u0645\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0627\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0628\u064f\u0639\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a. \u0648\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0628\u064a\u0646 \u0630\u0644\u0643:<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (10): \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0644\u0627\u0644\u0629<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0642\u064a\u0645\u0629 (T)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0642\u064a\u0645\u0629 Beta<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0642\u064a\u0645\u0629 (\u0627\u0644\u062b\u0627\u0628\u062a)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>0.00<\/p>\n<\/td>\n<td>\n<p>53.251<\/p>\n<\/td>\n<td>\n<p>0.902<\/p>\n<\/td>\n<td>\n<p>0.299<\/p>\n<\/td>\n<td>\n<p><strong>\u0628\u064f\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<p>0.92<\/p>\n<\/td>\n<td>\n<p><strong> \u0642\u064a\u0645\u0629 R\u00b2<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<p>2510.0<\/p>\n<\/td>\n<td>\n<p><strong> \u0642\u064a\u0645\u0629 F<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<p>* 0.00<\/p>\n<\/td>\n<td>\n<p><strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0644\u0627\u0644\u0629<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">* sig &lt; 0.05<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0646\u062a\u0627\u0626\u062c<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>1. <\/strong>\u0623\u062b\u0628\u062a\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/p>\n<p style=\"text-align: justify;\">2. \u0623\u062b\u0628\u062a\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0632\u0648\u064a\u062f \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0628\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0628\u062a\u062d\u0627\u0644\u064a\u0644 \u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u062f\u0642\u064a\u0642\u0629.<\/p>\n<p style=\"text-align: justify;\">3. \u0623\u062b\u0628\u062a\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642 \u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a:<\/strong><\/p>\n<p style=\"text-align: justify;\">1. \u0636\u0631\u0648\u0631\u0629 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0635\u064a\u0627\u063a\u0629 \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u064a \u0648\u0627\u0636\u062d\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u0645 \u0644\u0644\u062c\u0627\u0645\u0639\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0632\u0645\u0646\u064a \u0645\u0646\u0627\u0633\u0628\u060c \u0645\u0639 \u0646\u0635\u064a\u0628 \u0648\u0627\u0641\u0631 \u0645\u0646 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">2. \u0636\u0631\u0648\u0631\u0629 \u0628\u0646\u0627\u0621 \u0646\u0638\u0627\u0645 \u0645\u062a\u0643\u0627\u0645\u0644 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0648\u062a\u062d\u062f\u064a\u062b\u0647 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a.<\/p>\n<p style=\"text-align: justify;\">3. \u0636\u0631\u0648\u0631\u0629 \u062a\u0648\u0641\u064a\u0631 \u0645\u0648\u0627\u0631\u062f \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0628\u0627\u062f\u0627\u0631\u062a \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 <\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0623\u0633\u0639\u062f \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0648\u0647\u0627\u0628 \u0627\u0644\u0639\u0648\u062f\u060c \u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c\u06371\u060c \u062f\u0627\u0631 \u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0628\u0635\u0627\u0626\u0631 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0648\u0627\u0644\u0627\u0639\u0644\u0627\u0645- \u0628\u064a\u0631\u0648\u062a\u060c 2012\u0645.<\/li>\n<li>\u0623\u062d\u0645\u062f \u0633\u0639\u062f\u060c \u062d\u0633\u0627\u0645 \u0627\u0644\u062f\u064a\u0646 \u0627\u0633\u0645\u0627\u0639\u064a\u0644\u060c \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0623\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0628\u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629\u060c \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0631\u0627\u0628\u0639 \u0627\u0643\u062a\u0648\u0628\u0631 2024\u0645\u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0627\u0644\u062e\u0627\u0645\u0633 \u0639\u0634\u0631.<\/li>\n<li>\u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u064a\u062f \u0623\u062d\u0645\u062f \u0644\u0637\u0641\u064a\u060c \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0645\u0631\u0627\u0642\u0628\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646\u060c \u062f\u0648\u0646 \u0646\u0627\u0634\u0631\u060c 2001\u0645.<\/li>\n<li>\u0627\u0644\u062d\u062f\u0631\u0628\u060c \u0648\u062f\u064a\u0627\u0646\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c\u06371\u060c \u062f\u0627\u0631 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u2013 \u0639\u0645\u0627\u0646\u060c 2010\u0645.<\/li>\n<li>\u0628\u0631\u0643\u0627\u062a\u060c\u0634\u0631\u064a\u0645\u060c \u0623\u0635\u0648\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c\u06373\u060c \u0627\u0644\u0623\u0645\u064a\u0646 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u2013 \u0635\u0646\u0639\u0627\u0621\u060c 2011\u0645.<\/li>\n<li>\u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062d \u0627\u0644\u0635\u062d\u0646\u060c \u0645\u0628\u0627\u062f\u0626 \u0648\u0623\u0633\u0633 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0644\u0645\u0627\u064b \u0648\u0639\u0645\u0644\u0627\u064b\u060c \u0645\u0624\u0633\u0633\u0629 \u0634\u0628\u0627\u0628 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u2013 \u0627\u0644\u0627\u0633\u0643\u0646\u062f\u0631\u064a\u0629 1993\u0645.<\/li>\n<li>\u0645\u062d\u0645\u062f \u0623\u062d\u0645\u062f \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0645\u062e\u062a\u0627\u0631\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629: \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u2013 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u060c 2018\u0645.<\/li>\n<li>\u0645\u0635\u0637\u0641\u0649 \u0635\u0627\u0644\u062d \u0633\u0644\u0627\u0645\u0629\u060c \u0645\u0641\u0627\u0647\u064a\u0645 \u062d\u062f\u064a\u062b\u0629 \u0641\u064a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u06371\u060c \u062f\u0627\u0631 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u2013 \u0627\u0644\u0623\u0631\u062f\u0646\u060c 2010\u0645.<\/li>\n<li>\u0645\u0627\u0632\u0646 \u0639\u0628\u062f\u0627\u0644\u0644\u0647\u060c \u0645\u062d\u0645\u062f \u0625\u0633\u0645\u0627\u0639\u064a\u0644\u060c \u0623\u062b\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0639\u0644\u0649 \u0643\u0641\u0627\u0621\u0629 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0646\u064a\u0644 \u0627\u0644\u0623\u0628\u064a\u0636 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b\u060c \u062f\u0631\u0627\u0633\u0629 \u0645\u0646\u0634\u0648\u0631\u0629\u060c 2022\u0645.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u062b\u0627\u0646\u064a\u0627\u064b: \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629: <\/strong><\/p>\n<ol>\n<li dir=\"ltr\" style=\"text-align: justify;\">E. Owusu-Ansah , study on the effectiveness of internal control systems in Ghana public sector: at look into the district assemblies, RUDN journal of public administration , vol 6, NO 3, 2019.<\/li>\n<li dir=\"ltr\" style=\"text-align: justify;\">H.Doxey Christine , Internal controls system toolkit, puplished by Wiley online library, 2019.<\/li>\n<li dir=\"ltr\">Rija&amp;Rubino franco Ernesto , the internal control systems integrated into the various profiles of governance audit risk and compliance, international journal of business and management.vol13, No5, 2018.<\/li>\n<\/ol>\n<p>\u062b\u0627\u0644\u062b\u0627\u064b: <strong>\u0627\u0644\u0634\u0628\u0643\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629: <\/strong><\/p>\n<ol>\n<li><a href=\"https:\/\/mawdoo3.com\"><strong>https:\/\/mawdoo3.com<\/strong><\/a><\/li>\n<li><strong>.<\/strong> <a href=\"https:\/\/almoaser.com\">https:\/\/almoaser.com<\/a><\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0642\u062f\u0645\u0629: \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0647\u064a \u0639\u0645\u0644\u064a\u0629 \u0648\u0636\u0639 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u0647\u062f\u0641 \u062d\u0645\u0627\u064a\u0629 \u0623\u0635\u0648\u0644\u0647\u0627 \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062f\u0642\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0648\u0641\u0642 \u0644\u0645\u0627 \u0647\u0648 \u0645\u0648\u0636\u0648\u0639 \u0641\u064a \u0623\u0647\u062f\u0627\u0641 [&hellip;]<\/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-13115","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/13115","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=13115"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/13115\/revisions"}],"predecessor-version":[{"id":13116,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/13115\/revisions\/13116"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=13115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}