{"id":17980,"date":"2026-10-01T09:31:34","date_gmt":"2026-10-01T09:31:34","guid":{"rendered":"https:\/\/www.hnjournal.net\/7-10-7\/"},"modified":"2026-10-04T13:28:01","modified_gmt":"2026-10-04T13:28:01","slug":"7-10-7","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/7-10-7\/","title":{"rendered":"Article 7"},"content":{"rendered":"<div class=\"journal-article\" style=\"margin-bottom: 20px;\"><h3 style='text-align: right; font-family:Simplified Arabic;'>\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621)<\/h3><p style='text-align:right; font-weight:bold; direction:rtl;'>\u0623-\u0627\u064a\u0645\u0627\u0646 \u0645\u062d\u0645\u062f \u0627\u0644\u0628\u0643\u0648\u0634<sup>1<\/sup>\u060c \u0627\u062d\u0645\u062f \u0633\u0627\u0644\u0645 \u0627\u0646\u0648\u064a\u062c\u064a<sup>2<\/sup><\/p><div style='direction:rtl; text-align:right; font-size:12px; line-height:1.5;'><p><sup>1<\/sup> \u0628\u0627\u062d\u062b\u0629\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0642\u0631\u0647 \u0628\u0648\u0644\u0644\u064a\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0631\u0642\u0628\u060c \u0644\u064a\u0628\u064a\u0627. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: Eman084mo@gmail.com<\/p><p><sup>2<\/sup> \u0645\u062d\u0627\u0636\u0631 \u0645\u0633\u0627\u0639\u062f\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0642\u0631\u0647 \u0628\u0648\u0644\u0644\u064a\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0631\u0642\u0628\u060c \u0644\u064a\u0628\u064a\u0627. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: \u200fae1310837@gmail.com<\/p><\/div><h4 style='text-align:left; direction:ltr; unicode-bidi:embed; font-family:Times New Roman;'>The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch<\/h4><p style='text-align:left; font-weight:bold; direction:ltr; margin-top:12px;'>Iman Mohammed Al-Bakoush\u00b9, Ahmed Salem Anwaiji\u00b2<\/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;'>\u00b9 Researcher, Department of Accounting, College of Economics and Commerce, Al-Qarabulli, Elmergib University, Libya.<br><span style=\"font-size:12px;\">Email:<\/span> Eman084mo@gmail.com. \u00b2 Assistant Lecturer, Department of Accounting, College of Economics and Commerce, Al-Qarabulli, Elmergib University, Libya.<br><span style=\"font-size:12px;\">Email:<\/span> ae1310837@gmail.com<\/p><\/div><p style='text-align:left;'><strong>DOI:<\/strong> <a href='https:\/\/doi.org\/https:\/\/doi.org\/10.53796\/hnsj710\/7' target='_blank' rel='noopener'>https:\/\/doi.org\/10.53796\/hnsj710\/7<\/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\/710\/7' target='_blank' rel='noopener'>https:\/\/arsri.org\/10000\/710\/7<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u062c\u0644\u062f (7) \u0627\u0644\u0639\u062f\u062f (10). \u0627\u0644\u0635\u0641\u062d\u0627\u062a:<\/strong> 120 - 139<\/p><p style='text-align: right;'><strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u0642\u0628\u0627\u0644:<\/strong> 2026-09-05 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644:<\/strong> 2026-09-15 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631:<\/strong> 2026-10-01<\/p><p><a href='\/volume7\/issue10\/7-10-7.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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M., &amp; Anwaiji, A. S.. (2026). The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch. Humanities &amp; Natural Sciences Journal, 7(10). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Chicago&quot;:&quot;Al-Bakoush, Iman Mohammed, &amp; Anwaiji, Ahmed Salem. 2026. \\&quot;The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch.\\&quot; Humanities &amp; Natural Sciences Journal 7, no. 10. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Harvard&quot;:&quot;Al-Bakoush, I. M., &amp; Anwaiji, A. S.. 2026. The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch. Humanities &amp; Natural Sciences Journal. [Internet] 2026-10-01. [Cited 2026-10-21]. 7(10). Available at: https:\\\/\\\/www.hnjournal.net\\\/ar\\\/7-10-7\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Vancouver&quot;:&quot;Al-Bakoush, I. M., &amp; Anwaiji, A. S.. The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch. Humanities &amp; Natural Sciences Journal. [Internet]. 2026-10-01; 7(10). Available from: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;IEEE&quot;:&quot;Al-Bakoush, I. M., &amp; Anwaiji, A. S., \\&quot;The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch,\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 10, 2026. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;MLA&quot;:&quot;Al-Bakoush, Iman Mohammed, &amp; Anwaiji, Ahmed Salem. \\&quot;The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch.\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 10, 2026-10-01, https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;}' data-cit-ar='{&quot;APA&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627. \u0645\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627. \u0633. (2026). \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621). \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 7(10). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Chicago&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627\u064a\u0645\u0627\u0646 \u0645\u062d\u0645\u062f\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627\u062d\u0645\u062f \u0633\u0627\u0644\u0645. 2026. \u00ab\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621)\u00bb. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 7(10). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Harvard&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627. \u0645\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627. \u0633. \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621). \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629. [\u0627\u0646\u062a\u0631\u0646\u062a] 2026-10-01. [\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0648\u0635\u0648\u0644 2026-10-21]. 7(10). \u0645\u062a\u0627\u062d \u0639\u0644\u0649: https:\\\/\\\/www.hnjournal.net\\\/ar\\\/7-10-7\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Vancouver&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627. \u0645\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627. \u0633. \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621). \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629. [\u0627\u0646\u062a\u0631\u0646\u062a]. 2026-10-01\u061b 7(10). \u0645\u062a\u0627\u062d \u0645\u0646: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;IEEE&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627. \u0645\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627. \u0633. \u00ab\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621)\u00bb. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c \u0645 7\u060c \u0639 10\u060c 2026. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;MLA&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627\u064a\u0645\u0627\u0646 \u0645\u062d\u0645\u062f\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627\u062d\u0645\u062f \u0633\u0627\u0644\u0645. \u00ab\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621)\u00bb. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c \u0645 7\u060c \u0639 10\u060c 2026-10-01\u060c https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;}'>\r\n    <div class='hnsj-modal-header'>\r\n    <div class='hnsj-modal-title'>Cite \/ \u0627\u0644\u0627\u0633\u062a\u0634\u0647\u0627\u062f<\/div>\r\n    <button class='hnsj-modal-close' type='button' data-hnsj-close aria-label='Close'>\u00d7<\/button>\r\n    <\/div>\r\n\r\n    <div class='hnsj-tabs'>\r\n      <button type='button' class='hnsj-tab active' data-lang='en'>English (Roman)<\/button>\r\n      <button type='button' class='hnsj-tab' data-lang='ar'>\u0627\u0644\u0639\u0631\u0628\u064a\u0629<\/button>\r\n    <\/div>\r\n\r\n   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\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0628\u0645\u0627 \u064a\u062f\u0639\u0645 \u062f\u0642\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0641\u0627\u0626\u062f\u062a\u0647\u0627 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a.<\/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\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631.<\/p><p style='text-align:justify; direction:ltr;'><strong>Abstract: <\/strong> This study examined the effect of electronic accounting on the quality of accounting information in Libyan commercial banks, focusing on employees\u2019 perceptions at the Tajoura Branch of Jumhouria Bank. A descriptive analytical approach was adopted. A nine-item questionnaire was distributed to 35 bank employees, and 31 valid responses were obtained, yielding a response rate of 88.6%. The data were analyzed using SPSS, and a one-sample t-test was used to compare participants\u2019 responses with the scale\u2019s neutral midpoint. The findings indicated a high level of agreement that electronic accounting contributes to the quality of accounting information. The item concerning the accuracy, relevance, transparency, and timely availability of information had the highest mean score (4.19), followed by the item concerning the reduction of human error (4.16). By contrast, the item concerning the suitability of information for decision-making ranked last, with a mean of 3.39, suggesting a need to tailor accounting reports more closely to decision-makers\u2019 requirements. In the hypothesis test, the mean score was 3.86, exceeding the neutral midpoint by 0.86; the t-value was 18.896 (p < 0.001). The study recommends updating electronic accounting systems, training employees to use and interpret their outputs, improving financial reports, and strengthening data protection to support accurate and useful information for decision-making.<\/p><p style='direction:ltr; text-align:left;'><strong>Keywords: <\/strong> Electronic accounting; accounting information quality; Libyan commercial banks; decision-making.<\/p><\/div>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0642\u062f\u0645\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0644\u0645 \u062a\u0639\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u062c\u0631\u062f \u0623\u062f\u0627\u0629 \u062a\u0642\u0646\u064a\u0629 \u0645\u0633\u0627\u0646\u062f\u0629 \u0644\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0628\u0644 \u063a\u062f\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a 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justify;\"><strong>\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0645\u0639 \u0627\u0644\u062a\u0648\u0633\u0639 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 \u0623\u0635\u0628\u062d\u062a \u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0639\u0646\u0635\u0631\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0633\u0631\u0639\u0629 \u0648\u062f\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c 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:-<\/p>\n<p style=\"text-align: justify;\"><strong> \u0647\u0644 \u064a\u0648\u062c\u062f \u0623\u062b\u0631 \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0644\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u062a\u0633\u0627\u0624\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u062a\u0645\u062a \u0635\u064a\u0627\u063a\u0629 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\u0627\u0644\u0644\u064a\u0628\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0628\u062f\u064a\u0644\u0629 (H1): \u064a\u0648\u062c\u062f \u0623\u062b\u0631 \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u0649 \u062f\u0644\u0627\u0644\u0629 (0.05 \u2265 \u03b1) \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0646\u0628\u0639 \u0623\u0647\u0645\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0645\u062a\u0646\u0627\u0645\u064a \u0627\u0644\u0630\u064a \u062a\u0624\u062f\u064a\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0627\u0644\u0644\u064a\u0628\u064a\u060c \u0648\u0645\u0646 \u0630\u0644\u0643:<\/p>\n<p style=\"text-align: justify;\">1. \u0627\u0644\u0631\u0628\u0637 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a 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\u0627\u0644\u0644\u064a\u0628\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">2. \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">3. \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u0647\u0645 \u0627\u0644\u0645\u0639\u0648\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u062d\u062f\u0651 \u0645\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0648\u0635\u064a\u0627\u063a\u0629 \u062a\u0648\u0635\u064a\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0644\u0644\u062a\u063a\u0644\u0628 \u0639\u0644\u064a\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0628\u063a\u064a\u0629 \u0627\u0644\u0625\u062d\u0627\u0637\u0629 \u0628\u0645\u062e\u062a\u0644\u0641 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0648\u062a\u062d\u0644\u064a\u0644 \u0623\u0628\u0639\u0627\u062f\u0647 \u0648\u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0631\u0648\u062d\u0629\u060c \u0627\u0639\u062a\u0645\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646 \u0639\u0644\u0649:<\/p>\n<p style=\"text-align: justify;\">\u2022 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0641\u064a \u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0638\u0631\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0637\u0631\u0642 \u0625\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0648\u0635\u0648\u0644\u0627\u064b \u0625\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0645\u0635\u0627\u062f\u0631 \u0645\u062a\u0639\u062f\u062f\u0629 \u0645\u0646 \u0627\u0644\u0643\u062a\u0628 \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0648\u0634\u0628\u0643\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">\u2022 \u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0630\u064a \u062a\u0624\u062f\u064a\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0645\u0648\u0645\u0627\u064b \u0641\u064a \u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0634\u0641\u0627\u0641\u064a\u062a\u0647\u0627 \u0648\u062f\u0642\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">\u2022 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0639\u0645\u0644\u064a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u0639\u062f\u0627\u062f \u0648\u062a\u0635\u0645\u064a\u0645 \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0623\u064f\u062c\u0631\u064a\u062a \u0628\u0648\u0627\u0633\u0637\u062a\u0647\u0627 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0628\u062d\u062b\u064a\u0629 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 \u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621\u060c \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a (SPSS).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0639\u064a\u0646\u062a\u0647\u0627<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: \u064a\u062a\u0645\u062b\u0644 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 \u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621.<\/p>\n<p style=\"text-align: justify;\">\u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: \u062a\u0634\u0645\u0644 \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0635\u0631\u0641 \u0648\u0645\u0633\u0627\u0639\u062f\u0647\u060c \u0648\u0631\u0624\u0633\u0627\u0621 \u0627\u0644\u0623\u0642\u0633\u0627\u0645\u060c \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0635\u0631\u0641.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>1. \u062f\u0631\u0627\u0633\u0629 \u0623\u062d\u0645\u062f \u062d\u0633\u0646 \u062a\u0648\u0641\u064a\u0642 \u062d\u0633\u0646 (2024): &#8220;\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0646\u0639\u0643\u0627\u0633\u0647\u0627 \u0639\u0644\u0649 \u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629&#8221;.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0633\u062a\u0647\u062f\u0641\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a\u060c \u0648\u062a\u0648\u0635\u0644\u062a \u0625\u0644\u0649 \u0623\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u064a\u0624\u062b\u0631 \u062a\u0623\u062b\u064a\u0631\u0627\u064b \u0645\u0628\u0627\u0634\u0631\u0627\u064b \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0628\u0645\u0627 \u064a\u0646\u0639\u0643\u0633 \u0625\u064a\u062c\u0627\u0628\u0627\u064b \u0639\u0644\u0649 \u062f\u0639\u0645 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629. \u0648\u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0632\u064a\u0627\u062f\u0629 \u0643\u0641\u0627\u0621\u0629 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0648\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646\u060c \u0645\u0646 \u0623\u062c\u0644 \u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0641\u064a \u0648\u0642\u062a\u0647\u0627 \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/p>\n<p style=\"text-align: justify;\"><strong>2. \u062f\u0631\u0627\u0633\u0629 \u0623\u062d\u0645\u062f \u062d\u0633\u064a\u0646 \u0645\u062c\u064a\u060c \u0648\u0645\u0631\u062a\u0636\u0649 \u0635\u0627\u0644\u062d \u0645\u0647\u062f\u064a \u0627\u0644\u062c\u0639\u064a\u0641\u0631\u064a\u060c \u0648\u0639\u0644\u064a \u0646\u0648\u0631\u064a (2023): &#8220;\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0638\u0644 \u062a\u0623\u062b\u064a\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629&#8221;.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646 \u0623\u062b\u0631 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u0648\u062e\u0644\u0635\u062a \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0627\u0631\u062a\u0628\u0627\u0637 \u0642\u0648\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0623\u0648\u0635\u062a \u0628\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u0628\u0646\u064a \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0648\u062a\u0648\u0641\u064a\u0631 \u0645\u0631\u0627\u0643\u0632 \u0628\u064a\u0627\u0646\u0627\u062a \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629\u060c \u0648\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0639\u0644\u0649 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062d\u062f\u064a\u062b\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>3. \u062f\u0631\u0627\u0633\u0629 \u0631\u0628\u064a\u0639 \u0627\u0644\u062c\u0639\u0641\u0631\u064a (2023): &#8220;\u062f\u0648\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629&#8221;.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0623\u0638\u0647\u0631\u062a \u0646\u062a\u0627\u0626\u062c \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0630\u064a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u0628\u0639\u0627\u062f \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0632\u064a\u0639 \u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646\u060c \u0648\u0623\u0648\u0635\u062a \u0628\u0636\u0631\u0648\u0631\u0629 \u062a\u0639\u0632\u064a\u0632 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0646\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0645 \u0648\u062a\u0641\u0627\u062f\u064a \u0645\u062e\u0627\u0637\u0631\u0647\u0627 \u0645\u0633\u062a\u0642\u0628\u0644\u0627\u064b.<\/p>\n<p style=\"text-align: justify;\"><strong>4. \u062f\u0631\u0627\u0633\u0629 \u062e\u064a\u0631\u064a\u0629 \u0623\u0628\u0648\u0628\u0643\u0631 (2022): &#8220;\u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 \u0641\u064a \u062a\u0644\u0628\u064a\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0645\u0635\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629&#8221;.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0623\u0638\u0647\u0631\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u064a\u0648\u0641\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0648\u062c\u062f\u0627\u0648\u0644 \u0628\u064a\u0627\u0646\u064a\u0629 \u062a\u0633\u0647\u0645 \u0641\u064a \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u0642\u064a\u064a\u0645\u0647 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0633\u0627\u0644\u0628\u0629 \u0639\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0635\u062d\u064a\u062d\u064a\u0629\u060c \u0648\u0623\u0648\u0635\u062a \u0628\u0639\u0642\u062f \u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0645\u062e\u062a\u0644\u0641 \u062a\u062e\u0635\u0635\u0627\u062a\u0647\u0645 \u0648\u0625\u062f\u0627\u0631\u0627\u062a\u0647\u0645\u060c \u0648\u0628\u0646\u0627\u0621 \u0636\u0648\u0627\u0628\u0637 \u0631\u0642\u0627\u0628\u064a\u0629 \u062a\u062a\u0643\u064a\u0641 \u0645\u0639 \u062a\u0637\u0648\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>5. \u062f\u0631\u0627\u0633\u0629 \u0645\u062d\u0645\u062f \u0645\u0648\u0633\u0649 \u0639\u0648\u062f\u0629 \u0627\u0644\u062d\u064a\u0627\u0631\u064a (2022): &#8220;\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0639\u0644\u0627\u0642\u062a\u0647\u0627 \u0628\u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629&#8221;.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0631\u0643\u0632\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u0645\u062e\u0627\u0637\u0631 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 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\u062c\u0630\u0631\u064a\u0629 \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0635\u0631.<\/p>\n<p style=\"text-align: justify;\"><strong>6. \u062f\u0631\u0627\u0633\u0629 \u0645\u062d\u0645\u062f \u0645\u0646\u0635\u0648\u0631 \u0639\u0628\u062f \u0627\u0644\u0644\u0647\u060c \u0648\u0634\u0639\u0644\u0629 \u0623\u0628\u064a\u0636 (2020): &#8220;\u0627\u0644\u0635\u0639\u0648\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a 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justify;\"><strong>7 \u062f\u0631\u0627\u0633\u0629 \u0634\u0631\u0628\u064a \u0641\u0631\u062f\u0648\u0633\u060c \u0648\u0642\u0648\u064a\u062f\u0631\u064a \u0645\u0631\u0636\u064a\u0629 (2019): &#8220;\u0623\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629&#8221;.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u062b\u0631 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 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\u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629: \u062a\u0631\u0627\u0639\u064a \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0639\u0646\u062f \u0623\u062f\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a\u060c \u0628\u0645\u0627 \u064a\u062c\u0646\u0650\u0651\u0628 \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0648\u064a\u062a\u064a\u062d \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648\u0644\u0627\u064b \u0628\u0623\u0648\u0644 \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u0641\u0635\u0644\u0629 \u0648\u0645\u0646\u0633\u0642\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0645\u0646 \u0623\u0628\u0631\u0632 \u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/p>\n<p style=\"text-align: justify;\">1. \u0627\u0644\u0648\u0635\u0648\u0644 \u0627\u0644\u0634\u0627\u0645\u0644: \u062a\u062c\u0645\u0639 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062a\u0644\u0642\u0627\u0626\u064a\u0627\u064b \u0648\u0628\u062c\u0648\u062f\u0629 \u0639\u0627\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u064a\u0645\u0643\u0650\u0651\u0646 \u0645\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0631\u0642\u0645\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0641\u064a \u0623\u0633\u0631\u0639 \u0648\u0642\u062a\u060c \u0648\u064a\u0633\u0647\u0650\u0651\u0644 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629 \u0631\u0634\u064a\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f\u0627\u064b \u0639\u0644\u0649 \u0631\u0624\u064a\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0635\u0631\u0641 (\u0645\u062d\u0645\u062f\u060c 2022\u060c \u0635454).<\/p>\n<p style=\"text-align: justify;\">2. \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629: \u062a\u0633\u062a\u0646\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0625\u0644\u0649 \u062a\u0642\u0646\u064a\u0627\u062a \u0630\u0643\u064a\u0629 \u062a\u0648\u0641\u0631 \u062c\u0647\u062f\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b\u060c \u0648\u062a\u062a\u064a\u062d \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0623\u0643\u062b\u0631 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 (Jawabreh et al.2023).<\/p>\n<p style=\"text-align: justify;\">3. \u0623\u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u062d\u0645\u0627\u064a\u062a\u0647\u0627: \u062a\u0639\u0645\u0644 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062d\u0641\u0638 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0628\u062e\u0627\u0635\u0629 \u0630\u0627\u062a \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0633\u0631\u064a\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0648\u0627\u0645\u0644 \u0623\u0645\u0646\u064a\u0629 \u0645\u062a\u0639\u062f\u062f\u0629.<\/p>\n<p style=\"text-align: justify;\">4. \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629: \u062a\u062a\u064a\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u0644\u0645\u0635\u0627\u0631\u0641 \u062a\u062e\u0632\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0634\u0631\u0627\u0621 \u062e\u0648\u0627\u062f\u0645 \u062e\u0627\u0635\u0629 \u0648\u0635\u064a\u0627\u0646\u062a\u0647\u0627\u060c \u0628\u0645\u0627 \u064a\u0642\u0644\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">5. \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629: \u064a\u064f\u0639\u062f\u0651 \u062a\u0635\u0645\u064a\u0645 \u0646\u0638\u0627\u0645 \u0631\u0642\u0627\u0628\u0629 \u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u0639\u0651\u0627\u0644 \u0648\u062a\u0639\u0632\u064a\u0632\u0647 \u0645\u0646 \u0623\u0647\u0645 \u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0648\u0628\u062e\u0627\u0635\u0629 \u0639\u0646\u062f \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0639\u064a\u0648\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0631\u063a\u0645 \u0645\u0632\u0627\u064a\u0627\u0647\u0627 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629\u060c \u0644\u0627 \u062a\u062e\u0644\u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u0646 \u0628\u0639\u0636 \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631\u060c \u0648\u0645\u0646\u0647\u0627:<\/p>\n<p style=\"text-align: justify;\">1. \u0627\u0631\u062a\u0641\u0627\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628: \u064a\u0633\u062a\u0644\u0632\u0645 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062a\u062d\u0645\u064f\u0651\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0636\u0627\u0641\u064a\u0629 \u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0648\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">2. \u0635\u0639\u0648\u0628\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0644\u062f\u0649 \u0628\u0639\u0636 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646: \u0642\u062f \u064a\u0648\u0627\u062c\u0647 \u0628\u0639\u0636 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0646\u0628\u062b\u0642\u0629 \u0648\u0637\u0631\u0642 \u0627\u0644\u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0645\u0639\u0642\u062f\u0629\u060c \u0628\u0645\u0627 \u0642\u062f \u064a\u0646\u062a\u062c \u0639\u0646\u0647 \u0628\u0639\u0636 \u0627\u0644\u0645\u063a\u0627\u0644\u0637\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 (Binh et al., 2020).<\/p>\n<p style=\"text-align: justify;\">3. \u0645\u062d\u062f\u0648\u062f\u064a\u0629 \u0627\u0644\u062a\u063a\u0637\u064a\u0629 \u0644\u0628\u0639\u0636 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629: \u0642\u062f \u062a\u0641\u062a\u0642\u0631 \u0628\u0639\u0636 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0625\u0644\u0649 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0637\u0631\u0642 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062e\u0627\u0635\u0629\u060c \u0643\u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0623\u0648 \u0627\u0644\u062a\u0642\u0633\u064a\u0637\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u062d\u062f\u0651 \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0643\u0627\u0645\u0644 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">4. \u062a\u0623\u062e\u0631 \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u062f\u0648\u0631\u064a\u0629: \u064a\u0624\u062f\u064a \u0642\u0635\u0648\u0631 \u0628\u0639\u0636 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0625\u0644\u0649 \u062a\u0639\u0637\u064f\u0651\u0644 \u0633\u064a\u0631 \u0627\u0644\u0639\u0645\u0644 \u0648\u062a\u0631\u0627\u062c\u0639 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">5. \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062e\u062a\u0631\u0627\u0642: \u0631\u063a\u0645 \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0623\u0645\u0627\u0646 \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0641\u0625\u0646\u0647\u0627 \u062a\u0638\u0644 \u0639\u0631\u0636\u0629 \u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062e\u062a\u0631\u0627\u0642 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u0646\u0638\u0648\u0645\u0627\u062a\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0639\u062f\u062f \u0635\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0645\u0646 \u0623\u0628\u0631\u0632\u0647\u0627 (Al-Mamary et al., 2018):<\/p>\n<p style=\"text-align: justify;\">1. \u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a: \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0645\u0631\u0648\u0646\u0629 \u0639\u0627\u0644\u064a\u0629 \u0628\u0645\u0627 \u064a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u0625\u0646 \u0643\u0627\u0646\u062a \u062a\u062a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0645\u0647\u0627\u0631\u0627\u062a \u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644.<\/p>\n<p style=\"text-align: justify;\">2. \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062c\u0627\u0647\u0632\u0629: \u062a\u0648\u0641\u0631 \u0642\u0648\u0627\u0644\u0628 \u0648\u0625\u062f\u062e\u0627\u0644\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0633\u0644\u0641\u0627\u064b \u062a\u0644\u0628\u064a \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0648\u062a\u062a\u0645\u064a\u0632 \u0628\u0633\u0647\u0648\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062f\u0648\u0646 \u062a\u062e\u0635\u064a\u0635\u0627\u062a \u0645\u0639\u0642\u062f\u0629\u060c \u0628\u0645\u0627 \u064a\u0644\u0627\u0626\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0639\u0646\u062f \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u062d\u0644\u0648\u0644 \u0633\u0631\u064a\u0639\u0629 \u0648\u0641\u0639\u0627\u0644\u0629.<\/p>\n<p style=\"text-align: justify;\">3. \u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062e\u0635\u0635\u0629: \u062a\u0648\u0641\u0631 \u0645\u0631\u0648\u0646\u0629 \u0639\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u062c\u0627\u0647\u0632\u0629\u060c \u0648\u062a\u062a\u0645\u064a\u0632 \u0628\u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">4. \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629: \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062a\u062e\u0632\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\u060c \u0628\u0645\u0627 \u064a\u062a\u064a\u062d \u0644\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0645 \u0645\u0646 \u0623\u064a \u0645\u0643\u0627\u0646 \u0648\u0641\u064a \u0623\u064a \u0648\u0642\u062a \u0648\u0628\u0623\u0642\u0644 \u062a\u0643\u0644\u0641\u0629 \u0645\u0645\u0643\u0646\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u062e\u064a\u0627\u0631\u0627\u064b \u0645\u062b\u0627\u0644\u064a\u0627\u064b \u0644\u0644\u0645\u0635\u0627\u0631\u0641.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a: \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (Quality of Accounting Information)<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u062a\u0645\u0647\u064a\u062f<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0634\u064a\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062c\u0639\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629 \u0648\u0645\u0641\u0647\u0648\u0645\u0629 \u0648\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629\u060c \u0628\u0645\u0627 \u064a\u0639\u0632\u0632 \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u061b \u0641\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0641\u062a\u0642\u0631 \u0625\u0644\u0649 \u0627\u0644\u062c\u0648\u062f\u0629 \u0642\u062f \u062a\u0641\u0636\u064a \u0625\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u062e\u0627\u0637\u0626\u0629\u060c \u0648\u062a\u064f\u0639\u0631\u0650\u0651\u0636 \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0645\u062e\u0627\u0637\u0631 \u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u062c\u0633\u064a\u0645\u0629. \u0648\u0642\u062f \u0623\u0643\u062f\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0636\u0631\u0648\u0631\u0629 \u062a\u0648\u0627\u0641\u0631 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u062c\u0648\u062f\u062a\u0647\u0627\u060c \u0648\u0645\u0646\u0647\u0627 \u0627\u0644\u0645\u0644\u0627\u0621\u0645\u0629\u060c \u0648\u0627\u0644\u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0635\u0627\u062f\u0642 (\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629)\u060c \u0648\u0627\u0644\u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u0641\u0647\u0645\u060c \u0648\u0627\u0644\u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629 (\u0623\u0628\u0648\u0646\u0635\u0627\u0631 \u0648\u0645\u062d\u0645\u0648\u062f\u060c 2019\u060c \u063532). \u0648\u062a\u0634\u064a\u0631 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0623\u064a\u0636\u0627\u064b \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629\u060c 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\u062a\u0627\u062c\u0648\u0631\u0627\u0621 \u0627\u0644\u0648\u0627\u0642\u0639 \u0641\u064a \u0645\u0646\u0637\u0642\u0629 \u062a\u0627\u062c\u0648\u0631\u0627\u0621 \u0627\u0644\u0645\u0632\u062f\u0648\u062c\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0647\u062f\u0641 \u0627\u0644\u0628\u062d\u062b \u0641\u064a \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 \u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621\u060c \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0632\u064a\u0639 (35) \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0641\u0631\u0639.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0646\u0647\u062c\u064a\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0639\u062a\u0645\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646 \u0639\u0644\u0649 \u0648\u0635\u0641 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0639\u064a\u0646\u062a\u0647\u0627 \u0648\u062e\u0635\u0627\u0626\u0635\u0647\u0627 \u0627\u0644\u062f\u064a\u0645\u0648\u063a\u0631\u0627\u0641\u064a\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u0623\u062f\u0627\u0629 \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u0627\u062a\u064f\u0651\u0628\u0639\u062a \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062f\u0642\u0647\u0627 \u0648\u062b\u0628\u0627\u062a\u0647\u0627\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u062a\u062d\u0644\u064a\u0644 \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0628\u062d\u062b \u0648\u0639\u064a\u0646\u062a\u0647<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u064f\u0642\u0635\u062f \u0628\u0627\u0644\u0645\u062c\u062a\u0645\u0639: \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0623\u0648 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0623\u0648 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0627\u0644\u062a\u064a \u064a\u0633\u0639\u0649 \u0627\u0644\u0628\u0627\u062d\u062b \u0625\u0644\u0649 \u062a\u0639\u0645\u064a\u0645 \u0646\u062a\u0627\u0626\u062c \u062f\u0631\u0627\u0633\u062a\u0647 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0645\u062f\u0631\u0648\u0633\u0629 (\u0627\u0644\u0646\u062c\u0627\u0631 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2020: 86). \u0648\u064a\u062a\u0645\u062b\u0644 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 (\u0645\u062f\u0631\u0627\u0621 \u0648\u0623\u0642\u0633\u0627\u0645 \u0648\u0631\u0624\u0633\u0627\u0621 \u0648\u062d\u062f\u0627\u062a \u0648\u0645\u0648\u0638\u0641\u064a\u0646) \u0641\u064a \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 \u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621\u060c \u0648\u0642\u062f \u0627\u0639\u062a\u064f\u0645\u062f \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u0645\u0633\u062d \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0643\u0627\u0641\u0629 \u0623\u0641\u0631\u0627\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u062a\u0645\u0639.<\/p>\n<p style=\"text-align: justify;\">\u0623\u0645\u0627 \u0639\u064a\u0646\u0629 \u0627\u0644\u0628\u062d\u062b \u0641\u0642\u062f \u0627\u062e\u062a\u064a\u0631\u062a \u0648\u0641\u0642 \u0642\u0648\u0627\u0639\u062f \u062a\u0636\u0645\u0646 \u062a\u0645\u062b\u064a\u0644\u0647\u0627 \u0644\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0630\u064a \u0623\u064f\u062e\u0630\u062a \u0645\u0646\u0647\u060c \u0628\u0645\u0627 \u064a\u062d\u0642\u0642 \u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 (\u0627\u0644\u0646\u0639\u064a\u0645\u064a\u060c 2015: 63)\u061b \u0625\u0630 \u0648\u064f\u0632\u0650\u0651\u0639\u062a (35) \u0627\u0633\u062a\u0628\u0627\u0646\u0629\u060c \u0648\u0627\u0633\u062a\u0631\u064f\u062c\u0639 \u0645\u0646\u0647\u0627 (31) \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0635\u0627\u0644\u062d\u0629 \u0644\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0628\u0644\u063a\u062a 88.6%. \u0648\u064a\u0648\u0636\u062d \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u062a\u0641\u0627\u0635\u064a\u0644 \u0630\u0644\u0643:<\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 (1): \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u0632\u0639\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0631\u062f\u0629 \u0648\u0627\u0644\u0641\u0627\u0642\u062f \u0645\u0646\u0647\u0627 \u0644\u062d\u062c\u0645 \u0627\u0644\u0639\u064a\u0646\u0629 \u0627\u0644\u0645\u062f\u0631\u0648\u0633\u0629<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0627\u0644\u0628\u064a\u0627\u0646<\/strong><\/th>\n<th><strong>\u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u0632\u0639\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0641\u0627\u0631\u063a\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629<\/strong><\/th>\n<th><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u0641\u0627\u0631\u063a\u0629<\/strong><\/th>\n<th><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 \u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621<\/td>\n<td>35<\/td>\n<td>04<\/td>\n<td>31<\/td>\n<td>11.4%<\/td>\n<td>88.6%<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/td>\n<td>35<\/td>\n<td>04<\/td>\n<td>31<\/td>\n<td>11.4%<\/td>\n<td>88.6%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u062a\u0628\u064a\u0646 \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 (1) \u0623\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0631\u062f\u0629 \u0627\u0644\u0635\u0627\u0644\u062d\u0629 \u0628\u0644\u063a\u062a 88.6% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0633\u062a\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0648\u0632\u0639\u0629\u060c \u0648\u0647\u064a \u0646\u0633\u0628\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u0642\u064a\u0627\u0633\u0627\u064b \u0628\u062c\u062f\u0648\u0644 \u0645\u0648\u0631\u063a\u0627\u0646 \u0627\u0644\u0630\u064a \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0623\u0646 \u0647\u0627\u0645\u0634 \u0627\u0644\u062e\u0637\u0623 \u0627\u0644\u0645\u0642\u0628\u0648\u0644 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 11.4% \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0639\u0645\u064a\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u0644\u0649 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u062f\u0627\u0629 \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a (\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629)<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0635\u064f\u0645\u0650\u0651\u0645\u062a \u0623\u062f\u0627\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0645\u0646 \u0623\u0641\u0631\u0627\u062f \u0639\u064a\u0646\u0629 \u0627\u0644\u0628\u062d\u062b \u062d\u0648\u0644 \u0645\u0648\u0636\u0648\u0639 &#8220;\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629&#8221;\u060c \u0648\u062a\u0643\u0648\u0646\u062a \u0645\u0646 (13) \u0641\u0642\u0631\u0629 \u0645\u0648\u0632\u0639\u0629 \u0639\u0644\u0649 \u0642\u0633\u0645\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u0646:<\/p>\n<p style=\"text-align: justify;\">\u0623) \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0634\u062e\u0635\u064a\u0629: \u0648\u064a\u062a\u0636\u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u064a\u0645\u0648\u063a\u0631\u0627\u0641\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u062c\u064a\u0628\u064a\u0646\u060c \u0648\u064a\u062a\u0643\u0648\u0646 \u0645\u0646 (4) \u0641\u0642\u0631\u0627\u062a\u060c \u0647\u064a: \u0627\u0644\u0645\u0624\u0647\u0644 \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u0648\u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u060c \u0648\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629\u060c \u0648\u0627\u0644\u062a\u062e\u0635\u0635 \u0627\u0644\u0639\u0644\u0645\u064a.<\/p>\n<p style=\"text-align: justify;\">\u0628) \u0645\u062d\u0648\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a: &#8220;\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629&#8221;\u060c \u0648\u064a\u062a\u0643\u0648\u0646 \u0645\u0646 (9) \u0641\u0642\u0631\u0627\u062a \u0631\u0643\u0632\u062a \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0636\u0645\u0646 \u0627\u0644\u0633\u064a\u0627\u0642 \u0627\u0644\u0644\u064a\u0628\u064a \u0644\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062b\u0628\u0627\u062a \u0623\u062f\u0627\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0635\u062f\u0642\u0647\u0627<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u064f\u0639\u062f\u0651 \u0627\u0644\u0635\u062f\u0642 \u0648\u0627\u0644\u062b\u0628\u0627\u062a \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u062a\u064a \u062a\u0647\u0645 \u0627\u0644\u0628\u0627\u062d\u062b \u0641\u064a \u0623\u062f\u0627\u0629 \u0628\u062d\u062b\u0647\u060c \u0644\u0645\u0627 \u0644\u0647\u0645\u0627 \u0645\u0646 \u0623\u062b\u0631 \u0628\u0627\u0644\u063a \u0641\u064a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0628\u062d\u062b \u0648\u0642\u062f\u0631\u062a\u0647 \u0639\u0644\u0649 \u062a\u0639\u0645\u064a\u0645\u0647\u0627 (\u0645\u062d\u0645\u0648\u062f\u060c 2019: 141).<\/p>\n<p style=\"text-align: justify;\">\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062b\u0628\u0627\u062a \u0628\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0627\u0644\u0646\u0635\u0641\u064a\u0629 (\u0645\u0639\u0627\u0645\u0644 \u0633\u064a\u0628\u0631\u0645\u0627\u0646-\u0628\u0631\u0627\u0648\u0646): \u062a\u0645 \u0625\u064a\u062c\u0627\u062f \u0645\u0639\u0627\u0645\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u064a\u0631\u0633\u0648\u0646 \u0628\u064a\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0630\u0627\u062a \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0641\u0631\u062f\u064a \u0648\u0645\u0639\u062f\u0644 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0630\u0627\u062a \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0632\u0648\u062c\u064a\u060c \u062b\u0645 \u0635\u064f\u062d\u0650\u0651\u062d \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u0627\u062f\u0644\u0629 \u0633\u064a\u0628\u0631\u0645\u0627\u0646-\u0628\u0631\u0627\u0648\u0646\u060c \u0648\u0642\u062f \u0623\u0634\u0627\u0631 (Saunders,Lewis,&amp;Thorrnhill,2009;135) \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0645\u0642\u0628\u0648\u0644 \u0644\u0644\u062b\u0628\u0627\u062a \u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u0642\u0644 \u0639\u0646 0.60.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 (2): \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a \u0628\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0627\u0644\u0646\u0635\u0641\u064a\u0629 \u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0627\u0644\u0645\u062d\u0648\u0631<\/strong><\/th>\n<th><strong>\u0639\u062f\u062f \u0627\u0644\u0641\u0642\u0631\u0627\u062a<\/strong><\/th>\n<th><strong>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0642\u0628\u0644 \u0627\u0644\u062a\u0635\u062d\u064a\u062d<\/strong><\/th>\n<th><strong>\u0645\u0639\u0627\u0645\u0644 \u0633\u0628\u064a\u0631\u0645\u0627\u0646-\u0628\u0631\u0627\u0648\u0646 \u0628\u0639\u062f \u0627\u0644\u062a\u0635\u062d\u064a\u062d<\/strong><\/th>\n<th><strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/td>\n<td>09<\/td>\n<td>0.654<\/td>\n<td>0.809<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 (2) \u0623\u0646 \u0645\u062d\u0648\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0627\u0644\u0628\u0627\u0644\u063a \u0639\u062f\u062f \u0641\u0642\u0631\u0627\u062a\u0647 (09)\u060c \u0642\u064f\u0633\u0650\u0651\u0645 \u0625\u0644\u0649 \u0646\u0635\u0641\u064a\u0646 (\u0628\u0646\u0648\u062f \u0641\u0631\u062f\u064a\u0629 \u0648\u0628\u0646\u0648\u062f \u0632\u0648\u062c\u064a\u0629)\u060c \u0648\u0628\u0644\u063a \u0645\u0639\u0627\u0645\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u064a\u0631\u0633\u0648\u0646 \u0628\u064a\u0646\u0647\u0645\u0627 (0.654)\u060c \u0648\u0628\u0639\u062f \u062a\u0635\u062d\u064a\u062d\u0647 \u0628\u0645\u0639\u0627\u062f\u0644\u0629 \u0633\u064a\u0628\u0631\u0645\u0627\u0646-\u0628\u0631\u0627\u0648\u0646 \u0628\u0644\u063a (0.809)\u060c \u0648\u0647\u064a \u0642\u064a\u0645\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0645\u0642\u0628\u0648\u0644 (0.60)\u060c \u0645\u0645\u0627 \u064a\u062f\u0644 \u0639\u0644\u0649 \u062a\u0648\u0627\u0641\u0631 \u062f\u0631\u062c\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u0645\u0646 \u0627\u0644\u062b\u0628\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c \u0648\u064a\u0637\u0645\u0626\u0646 \u0627\u0644\u0628\u0627\u062d\u062b\u064e\u064a\u0646 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0623\u062f\u0627\u0629\u064b \u0644\u0644\u0628\u062d\u062b.<\/p>\n<p style=\"text-align: justify;\">\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062b\u0628\u0627\u062a \u0628\u0637\u0631\u064a\u0642\u0629 \u0623\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e: \u064a\u0634\u064a\u0631 \u0647\u0630\u0627 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0625\u0644\u0649 \u0645\u062f\u0649 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0645\u0642\u064a\u0627\u0633 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0646\u062a\u0627\u0626\u062c \u0645\u0645\u0627\u062b\u0644\u0629 \u0639\u0646\u062f \u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0641\u064a \u0638\u0631\u0648\u0641 \u0645\u0634\u0627\u0628\u0647\u0629\u060c \u0648\u062a\u062a\u0631\u0627\u0648\u062d \u0642\u064a\u0645\u0647 \u0628\u064a\u0646 \u0635\u0641\u0631 (\u0639\u062f\u0645 \u062b\u0628\u0627\u062a) \u0648\u0648\u0627\u062d\u062f \u0635\u062d\u064a\u062d (\u062b\u0628\u0627\u062a \u062a\u0627\u0645)\u060c \u0648\u064a\u064f\u0639\u062f\u0651 \u0627\u0644\u0645\u0639\u0627\u0645\u0644 \u0645\u0642\u0628\u0648\u0644\u0627\u064b \u0625\u0630\u0627 \u0643\u0627\u0646 \u0623\u0643\u0628\u0631 \u0645\u0646 (0.60).<\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 (3): \u0646\u062a\u0627\u0626\u062c \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062b\u0628\u0627\u062a (\u0645\u0639\u0627\u0645\u0644 \u0623\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e) \u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0627\u0644\u0645\u062d\u0648\u0631<\/strong><\/th>\n<th><strong>\u0639\u062f\u062f \u0627\u0644\u0641\u0642\u0631\u0627\u062a<\/strong><\/th>\n<th><strong>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a (\u0623\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e)<\/strong><\/th>\n<th><strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/td>\n<td>09<\/td>\n<td>0.691<\/td>\n<td>\u0639\u0627\u0644\u064d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 (3) \u0623\u0646 \u0642\u064a\u0645\u0629 \u0645\u0639\u0627\u0645\u0644 \u0623\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e \u0644\u0644\u0627\u062a\u0633\u0627\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0623\u062f\u0627\u0629 \u0627\u0644\u0628\u062d\u062b \u0628\u0644\u063a\u062a (0.691)\u060c \u0648\u0647\u064a \u0642\u064a\u0645\u0629 \u0639\u0627\u0644\u064a\u0629 \u062a\u0641\u0648\u0642 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0645\u0642\u0628\u0648\u0644 (0.60)\u060c \u0648\u0628\u0630\u0644\u0643 \u062a\u064f\u0639\u062f\u0651 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0623\u062f\u0627\u0629 \u0635\u0627\u062f\u0642\u0629 \u0644\u0645\u0627 \u0648\u064f\u0636\u0639\u062a \u0644\u0642\u064a\u0627\u0633\u0647\u060c \u0648\u062a\u062a\u0645\u062a\u0639 \u0628\u062f\u0631\u062c\u0629 \u062c\u064a\u062f\u0629 \u0645\u0646 \u0627\u0644\u062b\u0628\u0627\u062a \u062a\u0624\u0647\u0644\u0647\u0627 \u0644\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a.<\/p>\n<p style=\"text-align: justify;\">\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0635\u062f\u0642: \u064a\u0639\u0646\u064a \u0627\u062e\u062a\u0628\u0627\u0631 \u0635\u062f\u0642 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646\u0647\u0627 \u062a\u0642\u064a\u0633 \u0641\u0639\u0644\u0627\u064b \u0645\u0627 \u0623\u064f\u0639\u062f\u064e\u0651\u062a \u0644\u0642\u064a\u0627\u0633\u0647 (\u0627\u0644\u0639\u0633\u0627\u0641\u060c 2013: 429)\u060c \u0648\u064a\u064f\u0642\u0635\u062f \u0628\u0627\u0644\u0635\u062f\u0642 \u0634\u0645\u0648\u0644 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0644\u0643\u0644 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0648\u0627\u062c\u0628 \u0625\u062f\u0631\u0627\u062c\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u060c \u0648\u0648\u0636\u0648\u062d \u0641\u0642\u0631\u0627\u062a\u0647\u0627 \u0628\u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0645\u0641\u0647\u0648\u0645\u0629 \u0644\u0643\u0644 \u0645\u0633\u062a\u062e\u062f\u0645 \u0644\u0647\u0627 (\u0639\u0628\u064a\u062f\u0627\u062a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2015: 179). \u0648\u0642\u062f \u062a\u062d\u0642\u0642 \u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646 \u0645\u0646 \u0635\u062f\u0642 \u0627\u0644\u0623\u062f\u0627\u0629 \u0628\u0637\u0631\u064a\u0642\u062a\u064a\u0646:<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0638\u0627\u0647\u0631\u064a (\u0635\u062f\u0642 \u0627\u0644\u0645\u062d\u0643\u0651\u0645\u064a\u0646):<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0625\u0630 \u0639\u064f\u0631\u0636\u062a \u0627\u0644\u0623\u062f\u0627\u0629 \u0639\u0644\u0649 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0645\u062d\u0643\u0651\u0645\u064a\u0646 \u0627\u0644\u0645\u062e\u062a\u0635\u064a\u0646 \u0628\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u2013 \u0627\u0644\u0642\u0631\u0647 \u0628\u0648\u0644\u0644\u064a\u060c \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0645\u062f\u0649 \u0642\u064a\u0627\u0633 \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0644\u0645\u0627 \u0648\u064f\u0636\u0639\u062a \u0644\u0642\u064a\u0627\u0633\u0647\u060c \u0648\u0648\u0636\u0648\u062d \u0635\u064a\u0627\u063a\u062a\u0647\u0627 \u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627 \u0644\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629\u060c \u0648\u0623\u064f\u062e\u0630\u062a \u0645\u0644\u0627\u062d\u0638\u0627\u062a\u0647\u0645 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u062d\u0630\u0641\u0627\u064b \u0648\u0625\u0636\u0627\u0641\u0629\u064b \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u064b. \u0635\u062f\u0642 \u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0644\u0628\u0646\u0627\u0626\u064a: \u0623\u064f\u062c\u0631\u064a \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u064a\u0633 \u0627\u062a\u0633\u0627\u0642 \u0641\u0642\u0631\u0627\u062a \u0627\u0644\u0628\u064f\u0639\u062f \u0627\u0644\u0648\u0627\u062d\u062f \u0641\u064a\u0645\u0627 \u0628\u064a\u0646\u0647\u0627\u060c \u0648\u064a\u064f\u0633\u062a\u062e\u0631\u062c \u0645\u0646 \u0627\u0644\u062c\u0630\u0631 \u0627\u0644\u062a\u0631\u0628\u064a\u0639\u064a \u0644\u0645\u0639\u0627\u0645\u0644 \u0623\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e\u060c \u0643\u0645\u0627 \u0623\u064f\u062c\u0631\u064a \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0628\u0646\u0627\u0626\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u064a\u0633 \u0645\u062f\u0649 \u0627\u0631\u062a\u0628\u0627\u0637 \u0627\u0644\u0645\u062d\u0648\u0631 \u0628\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0644\u0644\u0645\u0642\u064a\u0627\u0633 \u0639\u0628\u0631 \u0645\u0639\u0627\u0645\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u064a\u0631\u0633\u0648\u0646\u060c \u0627\u0644\u0630\u064a \u064a\u0646\u0628\u063a\u064a \u0623\u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 (0.35) \u0648\u0641\u0642\u0627\u064b \u0644\u0640 (Netemeyer,Beardenm&amp;Sharma,2003).<\/p>\n<p style=\"text-align: justify;\"><strong> \u062c\u062f\u0648\u0644 (4): \u0646\u062a\u0627\u0626\u062c \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0635\u062f\u0642 \u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0627\u0644\u0645\u062d\u0648\u0631<\/strong><\/th>\n<th><strong>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0628\u0646\u0627\u0626\u064a (\u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0643\u0644\u064a\u0629)<\/strong><\/th>\n<th><strong>\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a (\u0627\u0644\u062c\u0630\u0631 \u0627\u0644\u062a\u0631\u0628\u064a\u0639\u064a \u0644\u0623\u0644\u0641\u0627)<\/strong><\/th>\n<th><strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0644\u0627\u0644\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/td>\n<td>**0.705<\/td>\n<td>0.831<\/td>\n<td>0.000<\/td>\n<td>\u0639\u0627\u0644\u064d \u062c\u062f\u0627\u064b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>** \u062f\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0627\u064b \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u0649 (0.01). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 (4) \u0623\u0646 \u0645\u062d\u0648\u0631 \u0623\u062f\u0627\u0629 \u0627\u0644\u0628\u062d\u062b \u062d\u0642\u0642 \u062f\u0631\u062c\u0629 \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c \u0625\u0630 \u0643\u0627\u0646\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u0628\u0646\u0627\u0626\u064a \u0648\u0627\u0644\u062f\u0627\u062e\u0644\u064a \u062f\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0627\u064b \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u0649 (0.01)\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0629 \u0641\u064a \u0642\u064a\u0627\u0633 \u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0639\u0628\u0631 \u0628\u0631\u0646\u0627\u0645\u062c (SPSS)\u060c \u0623\u0628\u0631\u0632\u0647\u0627:<\/p>\n<p style=\"text-align: justify;\">1) \u0627\u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0626\u0648\u064a\u0629. 2) \u0627\u0644\u0623\u0648\u0633\u0627\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629. 3) \u0627\u062e\u062a\u0628\u0627\u0631 \u0623\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e \u0644\u0642\u064a\u0627\u0633 \u062b\u0628\u0627\u062a \u0641\u0642\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629. 4) \u0645\u0639\u0627\u0645\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u064a\u0631\u0633\u0648\u0646 \u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0648\u062f\u0631\u062c\u062a\u0647\u0627 \u0648\u0642\u0648\u062a\u0647\u0627. 5) \u0627\u062e\u062a\u0628\u0627\u0631 (T-test) \u0644\u0639\u064a\u0646\u0629 \u0648\u0627\u062d\u062f\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062c\u0631\u0649 \u062a\u062d\u0644\u064a\u0644 \u062e\u0635\u0627\u0626\u0635 \u0639\u064a\u0646\u0629 \u0627\u0644\u0628\u062d\u062b \u0648\u0648\u0635\u0641\u0647\u0627\u060c \u0648\u0639\u0631\u0636 \u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u0644\u0641\u0642\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629\u060c \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a (SPSS).<\/p>\n<p style=\"text-align: justify;\"><strong>\u062e\u0635\u0627\u0626\u0635 \u0639\u064a\u0646\u0629 \u0627\u0644\u0628\u062d\u062b<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0639\u064a\u0646\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0624\u0647\u0644 \u0627\u0644\u0639\u0644\u0645\u064a:<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0627\u0644\u0645\u0624\u0647\u0644 \u0627\u0644\u0639\u0644\u0645\u064a<\/strong><\/th>\n<th><strong>\u0627\u0644\u062a\u0643\u0631\u0627\u0631<\/strong><\/th>\n<th><strong>\u0627\u0644\u0646\u0633\u0628\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u062a\u0631\u062a\u064a\u0628<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633<\/td>\n<td>19<\/td>\n<td>61.3%<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>\u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064a<\/td>\n<td>08<\/td>\n<td>25.8%<\/td>\n<td>2<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062c\u0633\u062a\u064a\u0631<\/td>\n<td>02<\/td>\n<td>6.5%<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>\u062f\u0628\u0644\u0648\u0645 \u0645\u062a\u0648\u0633\u0637<\/td>\n<td>02<\/td>\n<td>6.5%<\/td>\n<td>4<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/td>\n<td>31<\/td>\n<td>100%<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0634\u064a\u0631 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062c\u062f\u0648\u0644 \u0625\u0644\u0649 \u0623\u0646 \u062d\u0645\u0644\u0629 \u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u064a\u0645\u062b\u0644\u0648\u0646 \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0623\u0643\u0628\u0631 \u0641\u064a \u0627\u0644\u0639\u064a\u0646\u0629 \u0628\u0646\u0633\u0628\u0629 61.3% (19 \u0645\u0628\u062d\u0648\u062b\u0627\u064b)\u060c \u064a\u0644\u064a\u0647\u0645 \u062d\u0645\u0644\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0639\u0627\u0644\u064a \u0628\u0646\u0633\u0628\u0629 25.8%\u060c \u0641\u064a \u062d\u064a\u0646 \u062a\u0633\u0627\u0648\u062a \u0646\u0633\u0628\u062a\u0627 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0648\u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0639\u0646\u062f 6.5% \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u0627\u061b \u0648\u0647\u0648 \u0645\u0627 \u064a\u0639\u0643\u0633 \u062a\u0645\u062a\u0639 \u063a\u0627\u0644\u0628\u064a\u0629 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0628\u062e\u0644\u0641\u064a\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u062c\u0627\u0645\u0639\u064a\u0629 \u062a\u062f\u0639\u0645 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0625\u062c\u0627\u0628\u0627\u062a\u0647\u0645.<\/p>\n<p style=\"text-align: justify;\">\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0639\u064a\u0646\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0633\u0645\u0649 \u0627\u0644\u0648\u0638\u064a\u0641\u064a:<\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0627\u0644\u0645\u0633\u0645\u0649 \u0627\u0644\u0648\u0638\u064a\u0641\u064a<\/strong><\/th>\n<th><strong>\u0627\u0644\u062a\u0643\u0631\u0627\u0631<\/strong><\/th>\n<th><strong>\u0627\u0644\u0646\u0633\u0628\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u062a\u0631\u062a\u064a\u0628<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0645\u0648\u0638\u0641\u064a\u0646<\/td>\n<td>18<\/td>\n<td>58.1%<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u062d\u0627\u0633\u0628 \u0645\u0627\u0644\u064a<\/td>\n<td>05<\/td>\n<td>16.1%<\/td>\n<td>2<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0631\u0627\u062c\u0639 \u062f\u0627\u062e\u0644\u064a<\/td>\n<td>04<\/td>\n<td>12.9%<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>\u0631\u0626\u064a\u0633 \u0642\u0633\u0645<\/td>\n<td>03<\/td>\n<td>9.7%<\/td>\n<td>4<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u062f\u064a\u0631<\/td>\n<td>01<\/td>\n<td>3.2%<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/td>\n<td>31<\/td>\n<td>100%<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0628\u064a\u0646 \u0623\u0646 \u0641\u0626\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u062a\u0634\u0643\u0644 \u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u0623\u0643\u0628\u0631 \u0628\u0646\u0633\u0628\u0629 58.1%\u060c \u062a\u0644\u064a\u0647\u0627 \u0641\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0628\u0646\u0633\u0628\u0629 16.1%\u060c \u062b\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0628\u0646\u0633\u0628\u0629 12.9%\u060c \u0641\u0631\u0624\u0633\u0627\u0621 \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0628\u0646\u0633\u0628\u0629 9.7%\u060c \u0648\u0623\u062e\u064a\u0631\u0627\u064b \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0628\u0646\u0633\u0628\u0629 3.2%\u061b \u0648\u0647\u0648 \u062a\u0648\u0632\u064a\u0639 \u064a\u0639\u0643\u0633 \u0645\u0634\u0627\u0631\u0643\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u062a\u0645\u062b\u064a\u0644 \u062c\u064a\u062f \u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0625\u0634\u0631\u0627\u0641.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0639\u064a\u0646\u0629 \u0648\u0641\u0642 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629:<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u062a\u0643\u0631\u0627\u0631<\/strong><\/th>\n<th><strong>\u0627\u0644\u0646\u0633\u0628\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u062a\u0631\u062a\u064a\u0628<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0645\u0646 15 \u0633\u0646\u0629 \u0641\u0623\u0643\u062b\u0631<\/td>\n<td>18<\/td>\n<td>58.1%<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0646 11 \u0625\u0644\u0649 \u0623\u0642\u0644 \u0645\u0646 15 \u0633\u0646\u0629<\/td>\n<td>09<\/td>\n<td>29%<\/td>\n<td>2<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0646 6 \u0625\u0644\u0649 10 \u0633\u0646\u0648\u0627\u062a<\/td>\n<td>02<\/td>\n<td>6.5%<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0646 1 \u0625\u0644\u0649 5 \u0633\u0646\u0648\u0627\u062a<\/td>\n<td>02<\/td>\n<td>6.5%<\/td>\n<td>4<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/td>\n<td>31<\/td>\n<td>100%<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u064f\u0638\u0647\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0646 \u0623\u063a\u0644\u0628 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 (58.1%) \u064a\u0645\u062a\u0644\u0643\u0648\u0646 \u062e\u0628\u0631\u0629 \u0639\u0645\u0644\u064a\u0629 \u062a\u0641\u0648\u0642 15 \u0639\u0627\u0645\u0627\u064b\u060c \u062a\u0644\u064a\u0647\u0627 \u0641\u0626\u0629 \u0627\u0644\u062e\u0628\u0631\u0629 \u0645\u0646 11 \u0625\u0644\u0649 \u0623\u0642\u0644 \u0645\u0646 15 \u0633\u0646\u0629 \u0628\u0646\u0633\u0628\u0629 29%\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0633\u0627\u0648\u062a \u0646\u0633\u0628\u062a\u0627 \u0641\u0626\u062a\u064a \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0623\u0642\u0644 (\u0645\u0646 1 \u0625\u0644\u0649 10 \u0633\u0646\u0648\u0627\u062a) \u0639\u0646\u062f 6.5% \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u0627\u061b \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0625\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u062e\u0628\u0631\u0629 \u0639\u0645\u0644\u064a\u0629 \u0645\u0645\u062a\u062f\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0639\u064a\u0646\u0629 \u0648\u0641\u0642 \u0627\u0644\u062a\u062e\u0635\u0635 \u0627\u0644\u0639\u0644\u0645\u064a:<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0627\u0644\u062a\u062e\u0635\u0635 \u0627\u0644\u0639\u0644\u0645\u064a<\/strong><\/th>\n<th><strong>\u0627\u0644\u062a\u0643\u0631\u0627\u0631<\/strong><\/th>\n<th><strong>\u0627\u0644\u0646\u0633\u0628\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u062a\u0631\u062a\u064a\u0628<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0645\u062d\u0627\u0633\u0628\u0629<\/td>\n<td>21<\/td>\n<td>67.7%<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>\u0625\u062f\u0627\u0631\u0629 \u0623\u0639\u0645\u0627\u0644<\/td>\n<td>06<\/td>\n<td>19.4%<\/td>\n<td>2<\/td>\n<\/tr>\n<tr>\n<td>\u062a\u0645\u0648\u064a\u0644 \u0648\u0645\u0635\u0627\u0631\u0641<\/td>\n<td>02<\/td>\n<td>6.5%<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>\u0623\u062e\u0631\u0649 (\u062a\u0642\u0646\u064a\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a)<\/td>\n<td>02<\/td>\n<td>6.5%<\/td>\n<td>4<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/td>\n<td>31<\/td>\n<td>100%<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0645\u062b\u0644 \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0623\u0643\u0628\u0631 \u0641\u064a \u0627\u0644\u0639\u064a\u0646\u0629 \u0628\u0646\u0633\u0628\u0629 67.7%\u060c \u064a\u0644\u064a\u0647 \u062a\u062e\u0635\u0635 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0628\u0646\u0633\u0628\u0629 19.4%\u060c \u0648\u062a\u0633\u0627\u0648\u062a \u0646\u0633\u0628\u062a\u0627 \u062a\u062e\u0635\u0635\u064a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646\u062f 6.5% \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u0627\u061b \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0625\u0630 \u0635\u062f\u0631\u062a \u063a\u0627\u0644\u0628\u064a\u0629 \u0627\u0644\u0625\u062c\u0627\u0628\u0627\u062a \u0639\u0646 \u0645\u062e\u062a\u0635\u064a\u0646 \u0645\u0628\u0627\u0634\u0631\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0642\u064a\u0627\u0633 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 (\u0644\u064a\u0643\u0631\u062a \u0627\u0644\u062e\u0645\u0627\u0633\u064a)<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u064a\u0627\u0633 \u0644\u064a\u0643\u0631\u062a \u0627\u0644\u062e\u0645\u0627\u0633\u064a \u0641\u064a \u062a\u062d\u0644\u064a\u0644 \u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u064a\u0646\u0629\u060c \u062d\u064a\u062b \u062a\u0645\u062b\u0644 \u0627\u0644\u062f\u0631\u062c\u0629 (5) \u0623\u0639\u0644\u0649 \u062f\u0631\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0648\u0627\u0644\u062f\u0631\u062c\u0629 (1) \u0623\u062f\u0646\u0627\u0647\u0627\u060c \u0648\u0627\u062d\u062a\u064f\u0633\u0628 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0648\u0633\u0637\u064a \u0644\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0648\u0641\u0642 \u0627\u0644\u0622\u062a\u064a: \u0627\u0644\u0645\u062f\u0649 = 5 &#8211; 1 = 4\u060c \u062b\u0645 \u0642\u064f\u0633\u0645 \u0639\u0644\u0649 \u0623\u0643\u0628\u0631 \u0642\u064a\u0645\u0629 (5) \u0641\u0628\u0644\u063a \u0637\u0648\u0644 \u0627\u0644\u0641\u0626\u0629 (0.80)\u060c \u0648\u0623\u064f\u0636\u064a\u0641\u062a \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u062a\u0628\u0627\u0639\u0627\u064b \u0625\u0644\u0649 \u0623\u0642\u0644 \u0642\u064a\u0645\u0629 (1) \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0641\u0626\u0627\u062a \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a (Pimentel, 2010: 110):<\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 (5): \u0645\u0642\u064a\u0627\u0633 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0648\u0641\u0642 \u0645\u0642\u064a\u0627\u0633 \u0644\u064a\u0643\u0631\u062a \u0627\u0644\u062e\u0645\u0627\u0633\u064a<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0627\u0644\u0642\u064a\u0627\u0633<\/strong><\/th>\n<th><strong>\u0627\u0644\u062f\u0631\u062c\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u0631\u062c\u0651\u062d<\/strong><\/th>\n<th><strong>\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0644\u0627 \u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629<\/td>\n<td>1<\/td>\n<td>\u0645\u0646 1.00 \u0625\u0644\u0649 1.80<\/td>\n<td>\u0645\u0646\u062e\u0641\u0636\u0629 \u062c\u062f\u0627\u064b<\/td>\n<\/tr>\n<tr>\n<td>\u0644\u0627 \u0623\u0648\u0627\u0641\u0642<\/td>\n<td>2<\/td>\n<td>\u0623\u0643\u062b\u0631 \u0645\u0646 1.80 \u0625\u0644\u0649 2.60<\/td>\n<td>\u0645\u0646\u062e\u0641\u0636\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u062d\u0627\u064a\u062f<\/td>\n<td>3<\/td>\n<td>\u0623\u0643\u062b\u0631 \u0645\u0646 2.60 \u0625\u0644\u0649 3.40<\/td>\n<td>\u0645\u062a\u0648\u0633\u0637\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0623\u0648\u0627\u0641\u0642<\/td>\n<td>4<\/td>\n<td>\u0623\u0643\u062b\u0631 \u0645\u0646 3.40 \u0625\u0644\u0649 4.20<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629<\/td>\n<td>5<\/td>\n<td>\u0623\u0643\u062b\u0631 \u0645\u0646 4.20 \u0625\u0644\u0649 5.00<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0648\u0635\u0641\u064a \u0644\u0625\u062c\u0627\u0628\u0627\u062a \u0639\u064a\u0646\u0629 \u0627\u0644\u0628\u062d\u062b \u062d\u0648\u0644 \u0645\u062d\u0648\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 (6): \u062a\u062d\u0644\u064a\u0644 \u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0639\u064a\u0646\u0629 \u0627\u0644\u0628\u062d\u062b \u062d\u0648\u0644 \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u062a<\/strong><\/th>\n<th><strong>\u0627\u0644\u0641\u0642\u0631\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/strong><\/th>\n<th><strong>\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/strong><\/th>\n<th><strong>\u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u0646\u0633\u0628\u064a<\/strong><\/th>\n<th><strong>\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629<\/strong><\/th>\n<th><strong>\u0627\u0644\u062a\u0631\u062a\u064a\u0628<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>\u062a\u0624\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0632\u064a\u0627\u062f\u0629 \u062f\u0642\u062a\u0647\u0627 \u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627 \u0648\u0634\u0641\u0627\u0641\u064a\u062a\u0647\u0627 \u0648\u062a\u0648\u0641\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/td>\n<td>4.19<\/td>\n<td>0.749<\/td>\n<td>83.9%<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0645\u0639 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u0631\u062c\u0629 \u0645\u0646 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u062f\u0642\u0629.<\/td>\n<td>3.68<\/td>\n<td>1.107<\/td>\n<td>73.5%<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<td>6<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>\u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\u0629 \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a.<\/td>\n<td>3.39<\/td>\n<td>1.174<\/td>\n<td>67.7%<\/td>\n<td>\u062c\u064a\u062f<\/td>\n<td>9<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u064a\u0632\u064a\u062f \u0642\u062f\u0631\u0629 \u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0625\u062f\u0631\u0627\u0643\u0647\u0627 \u0648\u0641\u0647\u0645\u0647\u0627 \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627.<\/td>\n<td>3.90<\/td>\n<td>0.831<\/td>\n<td>78.1%<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>\u062a\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0644\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0629.<\/td>\n<td>4.06<\/td>\n<td>0.629<\/td>\n<td>81.3%<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/td>\n<td>4.06<\/td>\n<td>0.772<\/td>\n<td>81.3%<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<td>4<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>\u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0625\u0639\u0637\u0627\u0621 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0630\u0627\u062a \u062c\u0648\u062f\u0629 \u0639\u0627\u0644\u064a\u0629 \u062e\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0628\u0634\u0631\u064a\u0629.<\/td>\n<td>4.16<\/td>\n<td>0.779<\/td>\n<td>83.2%<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<td>2<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0645\u0644\u0627\u0621\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/td>\n<td>3.65<\/td>\n<td>0.877<\/td>\n<td>72.9%<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<td>8<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>\u062a\u0628\u0646\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062d\u064a\u0627\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/td>\n<td>3.68<\/td>\n<td>0.702<\/td>\n<td>73.5%<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<td>7<\/td>\n<\/tr>\n<tr>\n<td>&#8211;<\/td>\n<td>\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0648\u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u0646\u0633\u0628\u064a \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0648\u0631<\/td>\n<td>3.86<\/td>\n<td>0.254<\/td>\n<td>77.2%<\/td>\n<td>\u0645\u0631\u062a\u0641\u0639<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u064f\u0638\u0647\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062c\u062f\u0648\u0644 (6) \u0623\u0646 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0627\u0644\u0639\u0627\u0645 \u0644\u0641\u0642\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0648\u0631 \u0628\u0644\u063a (3.86) \u0628\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a (0.254) \u0648\u0648\u0632\u0646 \u0646\u0633\u0628\u064a (77.2%)\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u062f\u0631\u062c\u0629 \u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0627\u0645\u0629 &#8220;\u0645\u0631\u062a\u0641\u0639\u0629&#8221; \u0644\u062f\u0649 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0639\u0644\u0649 \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0648\u0642\u062f \u062c\u0627\u0621\u062a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u062f\u0642\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627 \u0648\u0634\u0641\u0627\u0641\u064a\u062a\u0647\u0627 \u0648\u062a\u0648\u0641\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u060c \u0641\u064a \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0623\u0648\u0644 \u0628\u0645\u062a\u0648\u0633\u0637 (4.19) \u0648\u0648\u0632\u0646 \u0646\u0633\u0628\u064a (83.9%)\u060c \u062a\u0644\u064a\u0647\u0627 \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u0645\u062a\u0648\u0633\u0637 (4.16) \u0648\u0648\u0632\u0646 \u0646\u0633\u0628\u064a (83.2%). \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u060c \u062d\u0644\u064e\u0651\u062a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629\u060c \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u062f\u0649 \u0645\u0644\u0627\u0621\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u060c \u0641\u064a \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0623\u062e\u064a\u0631 \u0628\u0645\u062a\u0648\u0633\u0637 (3.39) \u0648\u0648\u0632\u0646 \u0646\u0633\u0628\u064a (67.7%)\u060c \u0648\u0647\u064a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0648\u062d\u064a\u062f\u0629 \u0627\u0644\u062a\u064a \u062c\u0627\u0621\u062a \u0628\u062f\u0631\u062c\u0629 \u0645\u0648\u0627\u0641\u0642\u0629 &#8220;\u062c\u064a\u062f&#8221; \u0628\u062f\u0644\u0627\u064b \u0645\u0646 &#8220;\u0645\u0631\u062a\u0641\u0639&#8221;\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0645\u062c\u0627\u0644 \u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u062f\u0649 \u0645\u0644\u0627\u0621\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u0628\u0635\u0648\u0631\u0629 \u0623\u0643\u062b\u0631 \u062a\u062d\u062f\u064a\u062f\u0627\u064b.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0646\u0635 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0630\u064a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629. \u0648\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0641\u0631\u0636\u064a\u0629\u060c \u0627\u0633\u062a\u064f\u062e\u062f\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 (\u0627\u062e\u062a\u0628\u0627\u0631 \u062a) \u0644\u0639\u064a\u0646\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0648\u0643\u0627\u0646\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0643\u0645\u0627 \u0647\u064a \u0645\u0628\u064a\u0646\u0629 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a:-<\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 (7): \u0646\u062a\u0627\u0626\u062c \u0627\u062e\u062a\u0628\u0627\u0631 (\u0627\u062e\u062a\u0628\u0627\u0631 \u062a) \u0644\u0628\u064a\u0627\u0646 \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th><strong>\u0627\u0644\u0645\u062c\u0627\u0644<\/strong><\/th>\n<th><strong>\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/strong><\/th>\n<th><strong>\u0627\u0644\u0641\u0631\u0642 \u0639\u0646 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/strong><\/th>\n<th><strong>\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/strong><\/th>\n<th><strong>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 (T)<\/strong><\/th>\n<th><strong>\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629<\/strong><\/th>\n<th><strong>\u0645\u0639\u0646\u0648\u064a\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0629<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/td>\n<td>3.86<\/td>\n<td>0.86<\/td>\n<td>0.254<\/td>\n<td>18.896<\/td>\n<td>0.000<\/td>\n<td>\u0645\u0639\u0646\u0648\u064a\u0629<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u062e\u0631\u062c\u0627\u062a SPSS.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u064f\u0638\u0647\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062c\u062f\u0648\u0644 (7) \u0623\u0646 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0627\u0644\u0639\u0627\u0645 \u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0644\u063a (3.86)\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0645\u064a\u0644 \u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u064a\u0646\u0629 \u0639\u0645\u0648\u0645\u0627\u064b \u0646\u062d\u0648 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0648\u064a\u0624\u0643\u062f \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a \u0628\u064a\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u062d\u0627\u064a\u062f (3.86 -3 = 0.86) \u0623\u0646 \u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u064a\u0646\u0629 \u0623\u0639\u0644\u0649 \u0628\u0634\u0643\u0644 \u0645\u0644\u062d\u0648\u0638 \u0645\u0646 \u0646\u0642\u0637\u0629 \u0627\u0644\u062d\u064a\u0627\u062f \u0641\u064a \u0645\u0642\u064a\u0627\u0633 \u0644\u064a\u0643\u0631\u062a \u0627\u0644\u062e\u0645\u0627\u0633\u064a. \u0643\u0645\u0627 \u0628\u0644\u063a\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 (T) (18.896)\u060c \u0648\u0647\u064a \u0642\u064a\u0645\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0645\u0644\u062d\u0648\u0638 \u0644\u064a\u0633 \u0646\u0627\u062a\u062c \u0635\u062f\u0641\u0629\u060c \u0628\u0644 \u0641\u0631\u0642 \u062d\u0642\u064a\u0642\u064a \u0648\u062f\u0627\u0644 \u0625\u062d\u0635\u0627\u0626\u064a\u0627\u064b\u060c \u0625\u0630 \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 (0.000)\u060c \u0648\u0647\u064a \u0623\u0642\u0644 \u0645\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f (0.05).<\/p>\n<p style=\"text-align: justify;\">\u0648\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0645\u0627 \u062a\u0642\u062f\u064e\u0651\u0645\u060c \u064a\u064f\u0631\u0641\u0636 \u0627\u0644\u0641\u0631\u0636 \u0627\u0644\u0635\u0641\u0631\u064a (H0)\u060c \u0648\u062a\u064f\u0642\u0628\u0644 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0628\u062f\u064a\u0644\u0629 (H1) \u0627\u0644\u0642\u0627\u0626\u0644\u0629 \u0628\u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0630\u064a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u0649 \u062f\u0644\u0627\u0644\u0629 (0.05 \u2265 \u03b1)\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0624\u0643\u062f \u0623\u0646 \u062a\u0628\u0646\u064a \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u064a\u0633\u0647\u0645 \u0641\u0639\u0644\u064a\u0627\u064b \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0627\u0631\u0641.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0646 \u062e\u0644\u0627\u0644 \u062f\u0631\u0627\u0633\u0629 \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629\u060c \u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0625\u062d\u0635\u0627\u0626\u064a\u064b\u0627\u060c \u062a\u0648\u0635\u0651\u0644 \u0627\u0644\u0628\u062d\u062b \u0625\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">1. \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0630\u064a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0642\u0648\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0624\u0643\u062f \u0623\u0646 \u062a\u0628\u0646\u064a \u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u064a\u0633\u0647\u0645 \u0641\u0639\u0644\u064a\u0627\u064b \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">2. \u0623\u0643\u062f \u0627\u0644\u0645\u0633\u062a\u062c\u064a\u0628\u0648\u0646 \u0628\u062f\u0631\u062c\u0629 \u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0627\u0644\u064a\u0629 \u0623\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062a\u0632\u064a\u062f \u0645\u0646 \u062f\u0642\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u062d\u062f\u0651 \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u0645\u0635\u0631\u0641.<\/p>\n<p style=\"text-align: justify;\">3. \u0643\u0634\u0641\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062a\u0633\u0647\u0645 \u0628\u0641\u0627\u0639\u0644\u064a\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u060c \u0648\u0647\u0648 \u0639\u0627\u0645\u0644 \u062d\u0627\u0633\u0645 \u0641\u064a \u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u0629.<\/p>\n<p style=\"text-align: justify;\">4. \u0623\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u064a\u0639\u0632\u0632 \u0642\u062f\u0631\u0629 \u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0647\u0627 \u0639\u0644\u0649 \u0625\u062f\u0631\u0627\u0643 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0641\u0647\u0645\u0647\u0627 \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0650\u0651\u0644 \u062a\u0641\u0633\u064a\u0631\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">5. \u0631\u063a\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u062c\u0627\u0621\u062a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u062f\u0649 \u0645\u0644\u0627\u0621\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0623\u062e\u064a\u0631\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0645\u062c\u0627\u0644 \u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u062f\u0649 \u062a\u0643\u064a\u064a\u0641 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0644\u0639\u0645\u0644\u064a\u0629 \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0628\u062d\u062b\u060c \u064a\u0648\u0635\u064a \u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629\u060c \u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621\u060c \u0628\u0645\u0627 \u064a\u0644\u064a:<\/strong><\/p>\n<p style=\"text-align: justify;\">1. \u0645\u0648\u0627\u0635\u0644\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062b \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062a\u0637\u0648\u064a\u0631\u0647\u0627\u060c \u0646\u0638\u0631\u0627\u064b \u0644\u0623\u062b\u0631\u0647\u0627 \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a \u0627\u0644\u0648\u0627\u0636\u062d \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">2. \u062a\u0637\u0648\u064a\u0631 \u0648\u062a\u0646\u0641\u064a\u0630 \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0644\u0627 \u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0644\u0644\u0623\u0646\u0638\u0645\u0629\u060c \u0628\u0644 \u062a\u0645\u062a\u062f \u0625\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u062a\u0648\u0638\u064a\u0641 \u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0641\u064a \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0641\u0627\u0639\u0644\u064a\u0629 \u0623\u0643\u0628\u0631 \u0648\u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631.<\/p>\n<p style=\"text-align: justify;\">3. \u062a\u062d\u0633\u064a\u0646 \u0622\u0644\u064a\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0645\u0627 \u064a\u0636\u0645\u0646 \u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\u0629 \u0648\u062a\u0641\u0635\u064a\u0644\u0627\u064b \u0644\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">4. \u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0648\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0641\u064a \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u064a\u0646 (\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646)\u060c \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u062d\u0633\u064a\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062c\u0639\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\u0629 \u0648\u0633\u0647\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631.<\/p>\n<p style=\"text-align: justify;\">5. \u062a\u0639\u0632\u064a\u0632 \u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062d\u064a\u0627\u062f\u062a\u0647\u0627 \u0641\u064a \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0628\u0645\u0627 \u064a\u0632\u064a\u062f \u0645\u0646 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u0645\u0635\u0631\u0641.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0631<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u0648\u0644\u064b\u0627: \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u0639\u0631\u0628\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">1. \u062d\u0646\u0641\u0627\u0648\u064a\u060c \u0645\u062d\u0645\u062f \u064a\u0648\u0633\u0641. (2001). \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0639\u0645\u0651\u0627\u0646\u060c \u0627\u0644\u0623\u0631\u062f\u0646: \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639.<\/p>\n<p style=\"text-align: justify;\">Hanfawi, M. Y. (2001). Accounting information systems. Amman, Jordan: Dar Wael for Publishing and Distribution.<\/p>\n<p style=\"text-align: justify;\">2. \u062d\u062c\u0627\u0632\u064a\u060c \u0623\u062d\u0645\u062f \u062d\u0627\u0645\u062f. (2014). \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n<p style=\"text-align: justify;\">Hegazy, A. H. (2014). Accounting theory.<\/p>\n<p style=\"text-align: justify;\">3. \u0627\u0644\u0639\u0633\u0627\u0641\u060c \u0635\u0627\u0644\u062d \u0628\u0646 \u062d\u0645\u062f. (2014). \u0627\u0644\u0645\u062f\u062e\u0644 \u0625\u0644\u0649 \u0627\u0644\u0628\u062d\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0629. \u0627\u0644\u0631\u064a\u0627\u0636: \u062f\u0627\u0631 \u0627\u0644\u0632\u0647\u0631\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639.<\/p>\n<p style=\"text-align: justify;\">Al-Assaf, S. H. (2014). Introduction to research in the behavioral sciences. Riyadh: Dar Al-Zahra for Publishing and Distribution.<\/p>\n<p style=\"text-align: justify;\">4. \u0639\u0628\u064a\u062f\u0627\u062a\u060c \u0630\u0648\u0642\u0627\u0646\u061b \u0643\u0627\u064a\u062f\u060c \u0639\u0628\u062f \u0627\u0644\u062d\u0642\u061b \u0648\u0639\u062f\u0633\u060c \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646. (2014). \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a: \u0645\u0641\u0647\u0648\u0645\u0647 \u0648\u0623\u062f\u0648\u0627\u062a\u0647 \u0648\u0623\u0633\u0627\u0644\u064a\u0628\u0647 (\u0637. 17). \u0639\u0645\u0651\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u0641\u0643\u0631 \u0646\u0627\u0634\u0631\u0648\u0646 \u0648\u0645\u0648\u0632\u0639\u0648\u0646.<\/p>\n<p style=\"text-align: justify;\">Obeidat, T., Kayed, A. H., &amp; Adas, A. R. (2014). Scientific research: Its concept, tools, and methods (17th ed.). Amman: Dar Al-Fikr Publishers and Distributors.<\/p>\n<p style=\"text-align: justify;\">5. \u0645\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0644\u0647. (2018). \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629. \u0627\u0644\u0642\u0627\u0647\u0631\u0629: \u062f\u0627\u0631 \u0627\u0644\u0646\u0634\u0631.<\/p>\n<p style=\"text-align: justify;\">Mohammed Abdullah. (2018). Electronic accounting. Cairo: Dar Al-Nashr.<\/p>\n<p style=\"text-align: justify;\">6. \u0623\u0628\u0648 \u0646\u0635\u0627\u0631\u060c \u0645\u062d\u0645\u0648\u062f. (2019). \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n<p style=\"text-align: justify;\">Abu Nassar, M. (2019). Principles of accounting. Jordan.<\/p>\n<p style=\"text-align: justify;\">7. \u0627\u0644\u0646\u0639\u064a\u0645\u064a\u060c \u0645\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0639\u0627\u0644\u061b \u062e\u0644\u064a\u0641\u0629\u060c \u063a\u0627\u0632\u064a \u062c\u0645\u0627\u0644\u061b \u0648\u0627\u0644\u0628\u064a\u0627\u062a\u064a\u060c \u0639\u0628\u062f \u0627\u0644\u062c\u0628\u0627\u0631 \u062a\u0648\u0641\u064a\u0642. (2019). \u0637\u0631\u0642 \u0648\u0645\u0646\u0627\u0647\u062c \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a (\u0637. 1). \u0639\u0645\u0651\u0627\u0646: \u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0648\u0631\u0627\u0642 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639.<\/p>\n<p style=\"text-align: justify;\">Al-Nuaimi, M. A., Khalifa, G. J., &amp; Al-Bayati, A. T. (2019). Research methods and methodologies (1st ed.). Amman: Al-Warraq Publishing and Distribution.<\/p>\n<p style=\"text-align: justify;\">8. \u0627\u0644\u0646\u062c\u0627\u0631\u060c \u0641\u0627\u064a\u0632 \u062c\u0645\u0639\u0629\u061b \u0627\u0644\u0646\u062c\u0627\u0631\u060c \u0646\u0628\u064a\u0644 \u062c\u0645\u0639\u0629\u061b \u0648\u0627\u0644\u0632\u0639\u0628\u064a\u060c \u0645\u0627\u062c\u062f \u0631\u0627\u0636\u064a. (2020). \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a: \u0645\u0646\u0638\u0648\u0631 \u062a\u0637\u0628\u064a\u0642\u064a (\u0637. 5). \u0639\u0645\u0651\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u062d\u0627\u0645\u062f \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639.<\/p>\n<p style=\"text-align: justify;\">Al-Najjar, F. J., Al-Najjar, N. J., &amp; Al-Zoubi, M. R. (2020). Scientific research methods: An applied perspective (5th ed.). Amman: Dar Al-Hamed for Publishing and Distribution.<\/p>\n<p style=\"text-align: justify;\">9. \u0639\u0644\u064a\u061b \u0623\u062d\u0645\u062f\u061b \u0648\u0639\u0628\u062f \u0627\u0644\u0644\u0647. (2021). \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a.<\/p>\n<p style=\"text-align: justify;\">Ali, Ahmed, &amp; Abdullah. (2021). Applications of electronic accounting in the context of digital transformation.<\/p>\n<p style=\"text-align: justify;\">10. \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646 \u0645\u062d\u0645\u062f. (2020). \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">Abdulrahman Mohammed. (2020). Electronic accounting and its applications.<\/p>\n<p style=\"text-align: justify;\">11. \u0639\u0628\u062f \u0627\u0644\u0644\u0647\u060c \u062e\u0627\u0644\u062f \u0623\u0645\u064a\u0646. (2012). \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0639\u0645\u0651\u0627\u0646\u060c \u0627\u0644\u0623\u0631\u062f\u0646: \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639.<\/p>\n<p style=\"text-align: justify;\">Abdullah, K. A. (2012). Principles of financial accounting. Amman, Jordan: Dar Wael for Publishing and Distribution.<\/p>\n<p style=\"text-align: justify;\">12. \u0627\u0644\u0631\u0645\u0644\u064a\u060c \u0641\u064a\u0627\u0636 \u062d\u0645\u0632\u0629. (2012). \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629. \u0627\u0644\u062e\u0631\u0637\u0648\u0645\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u0623\u064a\u0627\u062f\u064a \u0644\u0644\u0646\u0634\u0631.<\/p>\n<p style=\"text-align: justify;\">Al-Ramli, F. H. (2012). Computerized accounting information systems. Khartoum, Sudan: Dar Al-Ayadi for Publishing.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062b\u0627\u0646\u064a\u064b\u0627: \u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u062f\u0648\u0631\u064a\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">1. \u0646\u0634\u0646\u0634\u060c \u0633\u0644\u064a\u0645\u0629. (2009). \u062f\u0648\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a. \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0633\u064a\u0644\u0629\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631.<\/p>\n<p style=\"text-align: justify;\">Nesnesh, S. (2009). The role of accounting information in financial investment decisions. University of M&#8217;Sila, Algeria.<\/p>\n<p style=\"text-align: justify;\">2. \u062d\u0633\u0646\u060c \u0623\u062d\u0645\u062f \u062d\u0633\u0646 \u062a\u0648\u0641\u064a\u0642. (2024). \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0646\u0639\u0643\u0627\u0633\u0647\u0627 \u0639\u0644\u0649 \u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u062f\u0629 \u0628\u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0635\u0631\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629. \u0645\u062c\u0644\u0629 \u0627\u0644\u0631\u064a\u0627\u0646 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f 7\u060c \u0627\u0644\u0639\u062f\u062f 12.<\/p>\n<p style=\"text-align: justify;\">Hassan, A. H. T. (2024). The effect of electronic accounting on the quality of accounting information and its implications for supporting investment decisions in companies listed on the Egyptian Stock Exchange: A field study. Al-Rayan Journal of Applied Sciences, 7(12).<\/p>\n<p style=\"text-align: justify;\">3. \u0627\u0644\u062d\u064a\u0627\u0631\u064a\u060c \u0645\u062d\u0645\u062f \u0645\u0648\u0633\u0649 \u0639\u0648\u062f\u0629. (2022). \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0639\u0644\u0627\u0642\u062a\u0647\u0627 \u0628\u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a\u060c (41).<\/p>\n<p style=\"text-align: justify;\">Al-Hiyari, M. M. O. (2022). Electronic accounting and its relationship to accounting information systems. Arab Journal for Scientific Publishing, (41).<\/p>\n<p style=\"text-align: justify;\">4. \u0645\u062f\u0627\u062d\u060c \u0639\u0628\u062f \u0627\u0644\u0628\u0627\u0633\u0637. (2024). \u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0631\u0634\u0627\u062f\u0629 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u0627\u0633\u062a\u0634\u0631\u0627\u0641\u064a\u0629 \u0644\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629. \u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0645\u0627\u0644\u060c \u0627\u0644\u0645\u062c\u0644\u062f 8\u060c \u0627\u0644\u0639\u062f\u062f 2.<\/p>\n<p style=\"text-align: justify;\">Meddah, A. (2024). The contribution of electronic accounting to more rational administrative decisions: A prospective study of a sample of Algerian economic institutions. Journal of Economics and Finance, 8(2).<\/p>\n<p style=\"text-align: justify;\">5. \u0645\u062d\u0645\u0648\u062f\u060c \u0634\u064a\u0645\u0627\u0621. (2014). \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062e\u0635\u0627\u0626\u0635\u0647\u0627 \u0648\u0639\u0644\u0627\u0642\u062a\u0647\u0627 \u0628\u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">Mahmoud, S. (2014). Electronic accounting: Its characteristics and relationship to accounting information systems.<\/p>\n<p style=\"text-align: justify;\">6. \u0627\u0644\u0636\u0627\u0648\u064a\u060c \u0623\u062d\u0645\u062f. (2024). \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629: \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646\u0647\u0627 \u0648\u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">Al-Dawi, A. (2024). Electronic accounting: Differences from traditional accounting.<\/p>\n<p style=\"text-align: justify;\">7. \u0645\u0639\u0645\u0631\u060c \u062e\u064a\u0631\u0629\u061b \u0648\u0642\u0648\u0631\u064a\u0646\u060c \u062d\u0627\u062c. (2019). \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a. \u0645\u062c\u0644\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0634\u0645\u0627\u0644 \u0625\u0641\u0631\u064a\u0642\u064a\u0627.<\/p>\n<p style=\"text-align: justify;\">Maamar, K., &amp; Gourine, H. (2019). Accounting information quality and its effect on accounting disclosure. North African Economies Journal.<\/p>\n<p style=\"text-align: justify;\">8. \u0645\u062d\u0645\u0648\u062f\u060c \u0633\u0648\u0645\u064a\u0629 \u0634\u0643\u0631\u064a \u0645\u062d\u0645\u062f. (2019). \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u062b\u0628\u0627\u062a \u0648\u0635\u062f\u0642 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062a\u0631\u0628\u0648\u064a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629. \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f 35\u060c \u0627\u0644\u0639\u062f\u062f 7\u060c \u0635 671\u2013695.<\/p>\n<p style=\"text-align: justify;\">Mahmoud, S. S. M. (2019). Common errors in verifying the reliability and validity of measurement instruments used in Arab educational research. Journal of the Faculty of Education, 35(7), 671\u2013695.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062b\u0627\u0644\u062b\u064b\u0627: \u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0648\u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647<\/strong><\/p>\n<p style=\"text-align: justify;\">1. \u0623\u062e\u0636\u0631\u060c \u0645\u0633\u0639\u0648\u062f. (2017). \u0623\u062b\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u062c\u0627\u0645\u0639\u0629 \u0642\u0627\u0635\u062f\u064a \u0645\u0631\u0628\u0627\u062d\u060c \u0648\u0631\u0642\u0644\u0629\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631.<\/p>\n<p style=\"text-align: justify;\">Akhdar, M. (2017). The effect of the accounting information system on improving accounting information. Kasdi Merbah University, Ouargla, Algeria.<\/p>\n<p style=\"text-align: justify;\">2. \u0623\u062d\u0645\u062f\u060c \u062d\u0646\u0627\u0646 \u062d\u0633\u0646. (2013). \u0623\u062b\u0631 \u062c\u0648\u062f\u0629 \u0645\u062e\u0631\u062c\u0627\u062a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u0631\u0636\u0627 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629. \u062c\u0627\u0645\u0639\u0629 \u0639\u0645\u0651\u0627\u0646 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n<p style=\"text-align: justify;\">Ahmed, H. H. (2013). The effect of the quality of accounting information system outputs on customer satisfaction in Jordanian commercial banks. Amman Arab University, Jordan.<\/p>\n<p style=\"text-align: justify;\">3. \u0645\u062f\u0641\u0648\u0646\u064a\u060c \u0633\u0627\u0631\u0629. (2015). \u0623\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0639\u0631\u0628\u064a \u0628\u0646 \u0645\u0647\u064a\u062f\u064a\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631.<\/p>\n<p style=\"text-align: justify;\">Madfouni, S. (2015). The effect of using an accounting system on the quality of financial statements. Larbi Ben M&#8217;hidi University, Algeria.<\/p>\n<p style=\"text-align: justify;\">4. \u0628\u0637\u0644\u060c \u0645\u062d\u0645\u062f \u0623\u0646\u0633. (2009). \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629. \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0628\u060c \u0633\u0648\u0631\u064a\u0627.<\/p>\n<p style=\"text-align: justify;\">Batal, M. A. (2009). Accounting information quality and its effect on administrative decision-makers. University of Aleppo, Syria.<\/p>\n<p style=\"text-align: justify;\">5. \u0627\u0644\u0645\u062c\u0647\u0644\u064a\u060c \u0646\u0627\u0635\u0631 \u0645\u062d\u0645\u062f. (2009). \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a. \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062d\u0627\u062c \u0644\u062e\u0636\u0631\u060c \u0628\u0627\u062a\u0646\u0629\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631.<\/p>\n<p style=\"text-align: justify;\">Al-Majhali, N. M. (2009). Characteristics of accounting information and their effect on decision-making. Hadj Lakhdar University, Batna, Algeria.<\/p>\n<p style=\"text-align: justify;\">6. \u0627\u0644\u0645\u062f\u0644\u0644\u060c \u0625\u064a\u0645\u0627\u0646 \u062d\u0633\u0646. (2010). \u0623\u062b\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0639\u0644\u0649 \u0643\u0641\u0627\u0621\u0629 \u0633\u0648\u0642 \u0641\u0644\u0633\u0637\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a. \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u063a\u0632\u0629\u060c \u0641\u0644\u0633\u0637\u064a\u0646.<\/p>\n<p style=\"text-align: justify;\">Al-Mudallal, E. H. (2010). The effect of accounting information quality and disclosure on the efficiency of the Palestine Exchange. Islamic University of Gaza, Palestine.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0631\u0627\u0628\u0639\u064b\u0627: \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Al-Mamary, Y. H., Shamsuddin, A., &amp; Hamid, A. N. A. (2018). The relationship between system quality, information quality, and organizational performance. International Journal of Knowledge and Research in Management &amp; E-Commerce, 4(3), 7\u201310.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Binh, V. T. T., Tran, N. M., Thanh, D. M., &amp; Nga, N. T. H. (2020). Impact of accountant resource on quality of accounting information system: Evidence from Vietnamese small and medium enterprises. ACRN Journal of Finance and Risk Perspectives, 9(1), 1\u201314.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Jawabreh, O., et al. (2023). The impact of the efficiency and effectiveness of electronic accounting information systems on the quality of accounting information.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Netemeyer, R. G., Bearden, W. O., &amp; Sharma, S. (2003). Scaling Procedures: Issues and Applications. Thousand Oaks, CA: Sage Publications.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Osman, R. N., &amp; Al-Mougtaba, M. A. (2019). Electronic accounting information systems and their role in the development quality of the internal auditing by computer. Journal of Economic, Administrative and Legal Sciences, 3(13), 113\u2013128.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Pimentel, J. L. (2010). A note on the usage of Likert Scaling for research data analysis. USM R&amp;D Journal, 18(2), 109\u2013112.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Saunders, M. N., Lewis, P., &amp; Thornhill, A. (2009). Research Methods for Business Students (5th ed.). London, UK: Pearson Education.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Yuan, Z., Hou, L., Zhou, Z., et al. (2022). The impact of accounting information quality on corporate labor investment efficiency: Evidence from China. Journal of Systems Science and Systems Engineering, 31, 594\u2013618.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0642\u062f\u0645\u0629: \u0644\u0645 \u062a\u0639\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u062c\u0631\u062f \u0623\u062f\u0627\u0629 \u062a\u0642\u0646\u064a\u0629 \u0645\u0633\u0627\u0646\u062f\u0629 \u0644\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0628\u0644 \u063a\u062f\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0631\u0627\u0647\u0646 \u0631\u0643\u064a\u0632\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0647\u0627\u062f\u0641\u0629 \u0644\u0644\u0631\u0628\u062d \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u061b \u0625\u0630 \u0623\u062f\u0651\u0649 \u0627\u0644\u062a\u0648\u0633\u0639 [&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,"_joinchat":[],"footnotes":""},"class_list":["post-17980","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/17980","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=17980"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/17980\/revisions"}],"predecessor-version":[{"id":18043,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/17980\/revisions\/18043"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=17980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}