{"id":2127,"date":"2021-11-07T20:58:20","date_gmt":"2021-11-07T20:58:20","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=2127"},"modified":"2021-11-07T20:58:29","modified_gmt":"2021-11-07T20:58:29","slug":"2-11-30","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/2-11-30\/","title":{"rendered":"\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0628\u062d\u062b \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\/ \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u064a"},"content":{"rendered":"

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1<\/sup> \u0645\u0633\u062a\u0634\u0627\u0631 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0633\u0627\u0639\u062f\/ \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\/ \u0645\u0631\u0643\u0632 \u0627\u0644\u062a\u062d\u0633\u0633 \u0627\u0644\u0646\u0627\u0626\u064a<\/p>\n

\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: soolaf74@gmail.com<\/p>\n

2<\/sup>\u0645\u062f\u0631\u0633\/ \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646<\/p>\n

\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: altaee@uomosul.edu.iq<\/p>\n

HNSJ, 2021, 2(11); https:\/\/doi.org\/10.53796\/hnsj21130<\/p>\n

\n

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/11\/2021\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 23\/10\/2021\u0645<\/p>\n

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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0636\u0631\u064a\u0628\u0629 \u0639\u064a\u0646\u064a\u0629\u060c \u0636\u0631\u064a\u0628\u0629 \u0641\u0648\u0631\u064a\u0629\u060c \u0636\u0631\u064a\u0628\u0629 \u0645\u062a\u062c\u062f\u062f\u0629\u060c \u0636\u0631\u064a\u0628\u0629 \u0646\u0633\u0628\u064a\u0629\u060c \u0636\u0631\u064a\u0628\u0629 \u0645\u062d\u062f\u062f\u0629<\/p>\n

\n

<\/a>Research Article <\/strong><\/p>\n

Introducing sales tax<\/strong><\/p>\n

Research in public law\/financial legislation<\/p>\n

Alyaa AbdulJabbar Younes1<\/sup> Fadheela Abas Ghaeb2<\/sup><\/strong><\/p>\n

1<\/sup> assistant legal advisor\\<\/p>\n

Mosul University\\ Remote Sensing center<\/p>\n

Email: soolaf74@gmail.com<\/a><\/p>\n

2<\/sup>Teacher\\ Mosul University\\ College of Law<\/p>\n

Email: altaee@uomosul.edu.iq<\/p>\n

HNSJ, 2021, 2(11); https:\/\/doi.org\/10.53796\/hnsj21130<\/p>\n

\n

Published at 01\/11\/2021 Accepted at 23\/10\/2021 <\/strong><\/p>\n

Abstract <\/strong><\/p>\n

The sales tax is an indirect and important tax as it is an important resource for the state treasury and for its contribution to filling the deficit in the state treasury because it has a renewable financial abundance that may be daily, weekly, monthly or annually. It is characterized as a general tax imposed on most groups of society, as it transfers the tax burden From the seller to the final consumer when the sale or service performance is achieved, and it differs from the value-added tax imposed on all production stages until it reaches the consumer. Sales tax and its types in terms of goods and services. The third topic: deals with the advantages and disadvantages of sales tax and distinguishing it from other taxes.<\/p>\n

\n

Key Words: <\/strong>goods and services, tax in kind, spot tax, revolving tax, proportional tax, specific tax<\/p>\n

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\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

\u062a\u0643\u0645\u0646 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0628\u062d\u062b \u0641\u064a \u0639\u062f\u0645 \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0643\u0648\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0646 \u062f\u0648\u0646 \u0630\u0643\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0644\u0623\u0646\u0647 \u064a\u062a\u0645 \u062a\u062d\u0645\u064a\u0644\u0647\u0627 \u0645\u0633\u0628\u0642\u0627 \u0639\u0644\u0649 \u0633\u0639\u0631 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/p>\n

\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b :<\/strong><\/p>\n

\u064a\u0647\u062f\u0641 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0628\u0633\u0628\u0628 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0647\u0627 \u0648\u0644\u0644\u062d\u062f \u0645\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0643\u0645\u0627\u0644\u064a\u0629.<\/p>\n

\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

    \n
  1. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0639\u064a\u0646\u064a\u0629.<\/li>\n
  2. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0646\u0633\u0628\u064a\u0629\u060c \u0646\u0648\u0639\u064a\u0629.<\/li>\n
  3. \u062a\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0643\u0645\u0627 \u062a\u062a\u0645\u064a\u0632 \u0639\u0646 \u0628\u0627\u0642\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u062a\u0646\u0648\u0639 \u0648\u0639\u0627\u0621\u0647\u0627 \u0625\u0630 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/li>\n<\/ol>\n

    \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

    \u0627\u0639\u062a\u0645\u062f \u0627\u0644\u0628\u062d\u062b \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0648\u0627\u0644\u0623\u0631\u062f\u0646 \u0648\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0645\u0635\u0631.<\/p>\n

    \u0647\u064a\u0643\u0644\u064a\u0629 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

    \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/p>\n

    \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0627\u0648\u0644- \u062a\u0639\u0631\u064a\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/p>\n

    \u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0627\u0648\u0644- \u0627\u0644\u062a\u0639\u0631\u064a\u0640\u0640\u0640\u0640\u0640\u0641 \u0627\u0644\u0644\u063a\u0640\u0640\u0640\u0640\u0640\u0648\u064a<\/p>\n

    \u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a- \u0627\u0644\u062a\u0639\u0631\u064a\u0640\u0640\u0640\u0640\u0640\u0641 \u0627\u0644\u0627\u0635\u0637\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0644\u0627\u062d\u064a<\/p>\n

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    \u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0627\u0648\u0644- \u062e\u0635\u0627\u0626\u0635 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/p>\n

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    \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0644\u062b- \u0645\u0632\u0627\u064a\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0639\u064a\u0648\u0628\u0647\u0627 \u0648\u062a\u0645\u064a\u064a\u0632\u0647\u0627 \u0639\u0646 \u0628\u0627\u0642\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/p>\n

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    \u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a- \u0639\u064a\u0648\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/p>\n

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    \u0648\u0644\u063a\u0631\u0636 \u0627\u0644\u0627\u062d\u0627\u0637\u0629 \u0628\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0628\u0634\u064a \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0633\u0648\u0641 \u064a\u062a\u0645 \u062a\u0646\u0627\u0648\u0644\u0647 \u0641\u064a \u062b\u0644\u0627\u062b \u0645\u0628\u0627\u062d\u062b\u060c \u064a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0627\u0648\u0644: \u062a\u0639\u0631\u064a\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0627\u0645\u0627 \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a: \u064a\u062a\u0646\u0627\u0648\u0644 \u062e\u0635\u0627\u0626\u0635 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0627\u0645\u0627 \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0644\u062b: \u064a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0648\u0627\u0644\u0627\u064a\u062c\u0627\u0628\u064a\u0629 \u0644\u0647\u0627 \u0648\u062a\u0645\u064a\u064a\u0632\u0647\u0627 \u0639\u0646 \u0628\u0627\u0642\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n

    \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0627\u0648\u0644<\/strong><\/p>\n

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    \u062b\u0627\u0646\u064a\u0627- \u0636\u0631\u064a\u0628\u0629 \u0639\u0627\u0645\u0629:<\/strong><\/p>\n

    \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0643\u0627\u0641\u0629 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0627\u0648 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0645\u062d\u0644\u064a\u0627 \u0625\u0644\u0627 \u0645\u0627 \u0627\u0633\u062a\u062b\u0646\u0649 \u0628\u0646\u0635 \u062e\u0627\u0635\u060c \u0648\u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0644\u0643\u0646 \u0642\u062f \u064a\u0639\u0641\u064a \u0627\u0644\u0645\u0634\u0631\u0639 \u0628\u0639\u0636 \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0646 \u0627\u0646 \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a([18]<\/a><\/sup>)<\/sup>.<\/p>\n

    \u062b\u0627\u0644\u062b\u0627- \u0636\u0631\u064a\u0628\u0629 \u0645\u0627\u0644\u064a\u0629 “\u0646\u0642\u062f\u064a\u0629 \u062c\u0628\u0631\u064a\u0629<\/strong>“:<\/p>\n

    \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u062a\u0643\u0648\u0646 \u062c\u0628\u0631\u064a\u0629 \u0648\u0647\u064a \u0641\u064a \u0627\u063a\u0644\u0628 \u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u062a\u062d\u0635\u0644 \u0628\u0634\u0643\u0644 \u0646\u0642\u062f\u064a \u0639\u0644\u0649 \u0639\u0643\u0633 \u0645\u0627 \u0643\u0627\u0646 \u0633\u0627\u0626\u062f \u0633\u0627\u0628\u0642\u0627 \u0625\u0630 \u0643\u0627\u0646 \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0639\u064a\u0646\u064a\u0627\u064b([19]<\/a><\/sup>)<\/sup>.<\/p>\n

    \u0631\u0627\u0628\u0639\u0627- \u0636\u0631\u064a\u0628\u0629 \u0630\u0627\u062a \u0627\u0633\u0639\u0627\u0631 \u0645\u062a\u0639\u062f\u062f\u0629:<\/strong><\/p>\n

    \u062a\u0641\u0631\u0636 \u0628\u0623\u0633\u0639\u0627\u0631 \u0645\u062a\u0641\u0627\u0648\u062a\u0629 \u0628\u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0633\u0644\u0639\u0629 (\u0636\u0631\u0648\u0631\u064a\u0629 \u0627\u0648 \u0643\u0645\u0627\u0644\u064a\u0629)\u060c \u0628\u0645\u062e\u062a\u0644\u0641 \u0645\u0631\u0627\u062d\u0644\u0647\u0627 \u0639\u0646\u062f \u0627\u0646\u062a\u0642\u0627\u0644\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0646\u062a\u062c \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a, \u0641\u0647\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u062c\u064a\u0646 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u064a\u0646 \u0648\u062a\u062c\u0627\u0631 \u0627\u0644\u062c\u0645\u0644\u0629 \u0648\u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u064a\u0646\u060c \u0648\u062a\u062a\u0639\u062f\u062f \u0623\u0633\u0633 \u0642\u064a\u0627\u0633 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u062e\u0627\u0635 \u0628\u0647\u0627 \u0641\u0642\u062f \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0644\u0639\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0645\u062d\u0644\u064a\u0627\u064b \u0627\u0648 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629([20]<\/a><\/sup>)<\/sup>.<\/p>\n

    \u062e\u0627\u0645\u0633\u0627- \u0644\u064a\u0633 \u0644\u0647\u0627 \u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0644\u0644\u0645\u0643\u0644\u0641 \u0623\u0648 \u0627\u0644\u0645\u0633\u062c\u0644<\/strong>:<\/p>\n

    \u0648\u062a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0635\u0631\u0641 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u0643\u0644\u0641 \u0623\u0648 \u0627\u0644\u0645\u0633\u062c\u0644 \u0631\u0628\u062d\u0627\u064b \u0623\u0645 \u062e\u0633\u0627\u0631\u0629\u060c \u0648\u0644\u0627 \u062a\u0639\u062f \u0636\u0645\u0646 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0625\u0644\u0627 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0628\u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

    \u0633\u0627\u062f\u0633\u0627- \u0636\u0631\u064a\u0628\u0629 \u0648\u0637\u0646\u064a\u0629<\/strong>:<\/p>\n

    \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0645\u062d\u0644\u064a\u0627\u064b \u0648\u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0647\u0627 \u0639\u0646\u062f \u0628\u064a\u0639 \u062a\u0644\u0643 \u0627\u0644\u0633\u0644\u0639\u0629 \u0623\u0648 \u0623\u062f\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u062f\u0648\u0644\u0629([21]<\/a><\/sup>)<\/sup>, \u0648\u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c \u0639\u0646\u062f \u0628\u064a\u0639\u0647\u0627 \u062f\u0627\u062e\u0644 \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0627\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u0645\u062d\u0644\u064a\u0627 \u0648\u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0627\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u062a\u0643\u0648\u0646 \u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n

    \u0633\u0627\u0628\u0639\u0627- \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u064a\u0629 (\u0646\u0633\u0628\u064a\u0629) \u0648\u0646\u0648\u0639\u064a\u0629<\/strong>:<\/p>\n

    \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0644\u0639\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0629 (\u0633\u0639\u0631 \u0642\u064a\u0645\u064a), \u0628\u0645\u0628\u0644\u063a \u062b\u0627\u0628\u062a \u0639\u0644\u0649 \u0648\u062d\u062f\u0629 \u0627\u0644\u0633\u0644\u0639\u0629 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0646\u0648\u0639\u064a \u0623\u0648 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u062e\u0627\u0635([22]<\/a><\/sup>)<\/sup>.<\/p>\n

    \u062b\u0627\u0645\u0646\u0627- \u0636\u0631\u064a\u0628\u0629 \u0639\u064a\u0646\u064a\u0629<\/strong>:<\/p>\n

    \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0647\u0627 \u0645\u0646 \u062f\u0648\u0646 \u0627\u0646 \u062a\u0631\u0627\u0639\u064a \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0623\u0648 \u062d\u0627\u0644\u062a\u0647 \u0627\u0644\u0645\u0639\u0627\u0634\u064a\u0629 \u0648\u062a\u062a\u0633\u0645 \u0628\u0627\u0644\u0635\u0641\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0644\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0639\u0641\u0649 \u0628\u0639\u0636 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a([23]<\/a><\/sup>)<\/sup>.<\/p>\n

    \u062a\u0627\u0633\u0639\u0627- \u062a\u0639\u062f \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629 (\u0634\u0647\u0631\u064a\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f)<\/strong>:<\/p>\n

    \u062a\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0645\u062a\u062c\u062f\u062f\u0629 \u0644\u0645\u0627 \u064a\u0642\u062f\u0645\u0647 \u0627\u0644\u0645\u0633\u062c\u0644 \u0645\u0646 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0634\u0647\u0631\u064a\u0629 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629\u060c \u0648\u064a\u0642\u0648\u0645 \u0628\u0633\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0648\u0627\u0642\u0639 \u062a\u0644\u0643 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a\u060c \u0648\u0645\u0646 \u062b\u0645 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0642\u062f\u0645\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0646 \u0627\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0639\u0644\u0649 \u0641\u062a\u0631\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0642\u062f \u062a\u0643\u0648\u0646 \u0634\u0647\u0631\u064a\u0629 \u0627\u0648 \u0643\u0644 \u0634\u0647\u0631\u064a\u0646 \u0641\u064a\u0642\u0648\u0645 \u0628\u0633\u062f\u0627\u062f\u0647\u0627([24]<\/a><\/sup>)<\/sup>.<\/p>\n

    \u0639\u0627\u0634\u0631\u0627- \u062a\u062a\u0645\u064a\u0632 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0623\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/strong>:<\/p>\n

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    \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0633\u0644\u0639 \u0625\u0630 \u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f \u0627\u0646\u0648\u0627\u0639\u0647\u0627 \u0645\u0646 \u062d\u064a\u062b \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0648\u0643\u0630\u0644\u0643 \u0646\u0637\u0627\u0642 \u0627\u0644\u062e\u0636\u0648\u0639 \u0648\u0645\u0646 \u062d\u064a\u062b \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062d\u0635\u064a\u0644\u0647\u0627\u060c \u0627\u0646 \u0627\u0644\u0627\u0635\u0644 \u0647\u0648 \u062e\u0636\u0648\u0639 \u0627\u0644\u0633\u0644\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627 \u0645\u0627 \u0627\u0633\u062a\u062b\u0646\u064a \u0645\u0646\u0647\u0627 \u0628\u0646\u0635 \u062e\u0627\u0635 \u0648\u0627\u0644\u0633\u0644\u0639\u0629 “\u0643\u0644 \u0645\u0627\u062f\u0629 \u0637\u0628\u064a\u0639\u064a\u0629 \u0623\u0648 \u0645\u0646\u062a\u062c \u062d\u064a\u0648\u0627\u0646\u064a \u0623\u0648 \u0632\u0631\u0627\u0639\u064a \u0623\u0648 \u0635\u0646\u0627\u0639\u064a \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629”([30]<\/a><\/sup>)<\/sup>\u060c \u0644\u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0648 \u0633\u064a\u0627\u0633\u064a\u0629 \u0627\u0648 \u062f\u064a\u0646\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u062e\u0631\u0649 \u062a\u0642\u0633\u0645 \u0644\u0623\u0646\u0648\u0627\u0639 \u0639\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0648\u0641\u0642 \u0645\u0627 \u064a\u0623\u062a\u064a:<\/p>\n

    \u0627\u0648\u0644\u0627- \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629: <\/strong><\/p>\n

    \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u062f\u0648\u0644 \u0641\u064a \u062a\u0642\u062f\u064a\u0631 \u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0645\u0646 \u062d\u064a\u062b \u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0633\u0644\u0639\u0629 \u0627\u0648 \u062e\u0635\u0648\u0635\u064a\u062a\u0647\u0627 \u0627\u0648 \u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0643\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0623\u062f\u0648\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627.<\/p>\n

      \n
    1. \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629:<\/strong> \u0647\u064a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0642\u064a\u0645 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0643\u0627\u0641\u0629 \u0639\u062f\u0627 \u062a\u0644\u0643 \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0647\u064a \u062a\u062e\u062a\u0644\u0641 \u0645\u0646 \u0628\u0644\u062f \u0644\u0623\u062e\u0631 \u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646([31]<\/a><\/sup>)<\/sup>.<\/li>\n
    2. \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629<\/strong>: \u0647\u064a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0633\u0644\u0639 \u0645\u0639\u064a\u0646\u0629 \u0628\u0646\u0633\u0628 \u0645\u062d\u062f\u062f\u0629([32]<\/a><\/sup>)<\/sup>.<\/li>\n
    3. \u0646\u0633\u0628\u0629 \u0627\u0644\u0635\u0641\u0631:<\/sup><\/strong> \u0647\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0628\u064a\u0639 \u062a\u0633\u0627\u0648\u064a \u0635\u0641\u0631\u0627 \u0639\u0644\u0649 \u0633\u0644\u0639 \u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u062a\u0639\u062f \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0644\u0645\u0631\u0627\u0639\u0627\u0629 \u0630\u0648\u064a \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0646\u062e\u0641\u0636\u0629 \u0648\u0643\u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0625\u0644\u0649 (\u062e\u0627\u0631\u062c \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0627\u0644\u0645\u062f\u0646 \u0648\u0627\u0644\u0627\u0633\u0648\u0627\u0642 \u0627\u0644\u062d\u0631\u0629) \u0644\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0627\u0644\u0648\u0637\u0646\u064a \u0628\u0625\u0639\u0641\u0627\u0626\u0647 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u064a \u064a\u0646\u0627\u0641\u0633 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 ([33]<\/a><\/sup>)<\/sup>.<\/li>\n<\/ol>\n

      \u062b\u0627\u0646\u064a\u0627- \u0645\u0646 \u062d\u064a\u062b \u0646\u0637\u0627\u0642 \u0627\u0644\u062e\u0636\u0648\u0639: <\/strong><\/p>\n

      \u064a\u062e\u062a\u0644\u0641 \u0646\u0637\u0627\u0642 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0634\u0645\u0648\u0644 \u0639\u0644\u0649 \u0648\u0641\u0642 \u0645\u0627 \u064a\u0623\u062a\u064a:<\/p>\n

        \n
      1. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/strong>:<\/li>\n<\/ol>\n

        \u0648\u0647\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u062c\u0645\u064a\u0639\u0647\u0627 \u0639\u062f\u0627 \u0645\u0627 \u0627\u0639\u0641\u064a \u0645\u0646\u0647\u0627 \u0628\u0646\u0635 \u0642\u0627\u0646\u0648\u0646\u064a \u0648\u062a\u0645\u062a\u0627\u0632 \u0628\u0634\u0645\u0648\u0644\u064a\u0629 \u0627\u0644\u0633\u0644\u0639\u060c \u0641\u0627\u0644\u0623\u0635\u0644 \u062e\u0636\u0648\u0639\u0647\u0627\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0645\u0646 \u0627\u0644\u062e\u0636\u0648\u0639 \u064a\u0631\u062f \u0628\u0646\u0635\u0648\u0635 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u0623\u0635\u0644 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0647\u0648 \u0639\u062f\u0645 \u0627\u0644\u062e\u0636\u0648\u0639 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0645\u0627 \u064a\u062d\u062f\u062f \u0628\u0642\u0627\u0646\u0648\u0646([34]<\/a><\/sup>)<\/sup>.<\/p>\n

          \n
        1. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/strong>:<\/li>\n<\/ol>\n

          \u0648\u0647\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0633\u0644\u0639 \u0645\u0639\u064a\u0646\u0629 \u0645\u062c\u062f\u0648\u0644\u0629 \u0648\u0645\u062d\u062f\u062f\u0629 \u0628\u0646\u0635\u0648\u0635 \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0648\u0644\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u0633\u0644\u0639 \u063a\u064a\u0631 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629([35]<\/a><\/sup>)<\/sup>.<\/p>\n

            \n
          1. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/strong>:<\/li>\n<\/ol>\n

            \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0628\u0646\u0633\u0628 \u0627\u0648 \u0645\u0642\u0627\u062f\u064a\u0631 \u0645\u0639\u064a\u0646\u0629 \u0639\u0644\u0649 \u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0646\u0648\u0627\u0639 \u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0627\u0648 \u0628\u064a\u0639\u0647\u0627 \u0648\u062a\u0643\u0648\u0646 \u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0627\u0646 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0641\u0648\u0631\u064a \u0628\u0645\u062c\u0631\u062f \u0627\u0644\u0634\u0631\u0627\u0621, \u0625\u0630 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062a\u0644\u0642\u0627\u0626\u064a\u0627 \u0639\u0644\u0649 \u0645\u0628\u0644\u063a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f\u0647 \u0648\u0641\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0643\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0633\u062c\u0627\u0626\u0631\u060c \u0648\u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a\u060c \u0648\u062e\u062f\u0645\u0629 \u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0644\u0645\u062a\u0646\u0642\u0644\u060c \u0648\u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629 (\u0627\u0644\u0628\u0646\u0632\u064a\u0646)\u060c \u0648\u062a\u0630\u0627\u0643\u0631 \u0627\u0644\u0633\u0641\u0631 \u0628\u0627\u0644\u062c\u0648\u060c \u0648\u0627\u0646\u0647 \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0644\u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0623\u0648 \u0639\u0646\u062f \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0623\u0648\u0644 (\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629) \u0627\u0646 \u0643\u0627\u0646 \u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0633\u0644\u0639\u0629 \u0645\u062d\u0644\u064a\u0627\u060c \u0644\u0630\u0627 \u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0639\u0646\u062f \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u0628\u064a\u0639 \u062d\u062a\u0649 \u0648\u0635\u0648\u0644\u0647\u0627 \u0644\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627\u060c \u0648\u0647\u064a \u062a\u0648\u0631\u062f \u0634\u0647\u0631\u064a\u0627 \u0644\u0644\u062f\u0627\u0626\u0631\u0629 \u0628\u0645\u0648\u062c\u0628 \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629, \u0644\u0630\u0627 \u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0631\u062f \u0644\u0644\u062f\u0627\u0626\u0631\u0629 \u0643\u0644 \u0634\u0647\u0631\u064a\u0646([36]<\/a><\/sup>)<\/sup>.<\/p>\n

            \u062b\u0627\u0644\u062b\u0627- \u0645\u0646 \u062d\u064a\u062b \u0645\u0631\u0627\u062d\u0644 \u062a\u062d\u0635\u064a\u0644\u0647\u0627: <\/strong><\/p>\n

            \u0627\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0642\u062f \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0628\u0645\u0631\u062d\u0644\u0629 \u0648\u0627\u062d\u062f\u0629 \u0639\u0646\u062f \u0627\u0644\u0628\u064a\u0639 \u0627\u0648 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0648 \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0639\u0644\u0649 \u0645\u0631\u0627\u062d\u0644 \u0639\u062f\u064a\u062f\u0629 \u0628\u062f\u0621\u064b \u0645\u0646 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u062d\u062a\u0649 \u0648\u0635\u0648\u0644\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u062a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n

              \n
            1. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629<\/strong>:<\/li>\n<\/ol>\n

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                \n
              1. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062d\u0644:<\/strong><\/li>\n<\/ol>\n

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                \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0644\u062b<\/strong><\/p>\n

                \u0645\u0632\u0627\u064a\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0639\u064a\u0648\u0628\u0647\u0627 \u0648\u062a\u0645\u064a\u064a\u0632\u0647\u0627 \u0639\u0646 \u0628\u0627\u0642\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong><\/p>\n

                \u062a\u062a\u0645\u064a\u0632 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0645\u0632\u0627\u064a\u0627 \u0639\u062f\u064a\u062f\u0629 \u0645\u0639 \u0630\u0644\u0643 \u0641\u0647\u064a \u0644\u0627 \u062a\u062e\u0644\u0648 \u0645\u0646 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0639\u064a\u0648\u0628 \u0648\u0639\u0644\u064a\u0647 \u0633\u0648\u0641 \u064a\u062a\u0645 \u062a\u0646\u0627\u0648\u0644\u0647\u0627 \u0641\u064a \u0641\u0631\u0639\u064a\u0646:<\/p>\n

                \u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0627\u0648\u0644<\/strong><\/p>\n

                \u0645\u0632\u0627\u064a\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/strong><\/p>\n

                \u062a\u0645\u062a\u0627\u0632 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u062c\u0645\u0627\u0644\u0647\u0627 \u0628\u0645\u0627 \u064a\u0623\u062a\u064a:<\/p>\n

                \u0627\u0648\u0644\u0627- \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0644\u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0639\u0646\u062f \u0627\u0644\u0628\u064a\u0639 \u0627\u0648 \u0627\u062f\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u0644\u0647\u0630\u0627 \u0644\u0627 \u064a\u0634\u0639\u0631 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u062b\u0642\u0644 \u0639\u0628\u0626\u0647\u0627 \u0644\u0623\u0646\u0647 \u064a\u062f\u0641\u0639\u0647\u0627 \u0628\u0633\u0647\u0648\u0644\u0629 \u0639\u0646\u062f \u0634\u0631\u0627\u0626\u0647 \u0644\u0644\u0633\u0644\u0639\u0629 \u0644\u0639\u062f\u0645 \u0645\u0639\u0631\u0641\u062a\u0647 \u0633\u0639\u0631 \u0627\u0644\u0633\u0644\u0639\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u060c \u0643\u0645\u0627 \u0627\u0646\u0647\u0627 \u062a\u0648\u0631\u062f \u0634\u0647\u0631\u064a\u0627 \u0644\u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a([41]<\/a><\/sup>)<\/sup>.<\/p>\n

                \u062b\u0627\u0646\u064a\u0627\u064b- \u062a\u0646\u0642\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u0627\u0644\u0628\u0627\u0626\u0639 (\u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0628\u062a\u062d\u0635\u064a\u0644 \u0648\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629) \u0644\u0644\u0645\u0634\u062a\u0631\u064a (\u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0641\u0639\u0644\u064a) \u0648\u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0641\u0639\u0644\u064a \u0634\u062e\u0635 \u0648\u0627\u062d\u062f \u0641\u0644\u0627 \u064a\u0646\u062a\u0642\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p>\n

                \u062b\u0627\u0644\u062b\u0627- \u062a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0639\u0646\u062f \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0628\u0627\u0633\u062a\u0646\u0632\u0627\u0644 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0645\u0646 \u0645\u0628\u0644\u063a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0643\u0645\u0627 \u064a\u062d\u0642 \u0644\u0644\u0645\u0643\u0644\u0641 \u0631\u062f \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u062a\u0645 \u062f\u0641\u0639\u0647 \u0628\u0635\u0648\u0631\u0629 \u0632\u0627\u0626\u062f\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062e\u0637\u0623 \u0627\u0648 \u0627\u064a\u0629 \u0635\u0648\u0631\u0629 \u0627\u062e\u0631\u0649 \u0645\u0646 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646\u0630 \u062a\u0627\u0631\u064a\u062e \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0627\u0644\u0631\u062f.<\/p>\n

                \u0631\u0627\u0628\u0639\u0627- \u062a\u0643\u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0623\u0646\u0647\u0627 \u0623\u0643\u062b\u0631 \u0641\u0627\u0639\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0649 \u062d\u062c\u0645 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0628\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0627\u062e\u0631\u0649 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0627\u062a\u0635\u0627\u0644\u0647\u0627 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0628\u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u062d\u064a\u062b \u0628\u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0644\u0639 \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0643\u0645\u0627\u0644\u064a\u0629.<\/p>\n

                \u062e\u0627\u0645\u0633\u0627- \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0641\u0631\u062f \u0639\u0646\u062f \u0627\u0646\u0641\u0627\u0642\u0647 \u0627\u0648 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647 \u0627\u0648 \u062a\u062f\u0627\u0648\u0644\u0647 \u0648\u0644\u064a\u0633 \u0639\u0646\u062f \u062a\u0645\u0644\u0643\u0647.<\/p>\n

                \u0633\u0627\u062f\u0633\u0627- \u062a\u0643\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0633\u062a\u0642\u0631\u0629 \u0627\u0644\u0627\u0633\u0639\u0627\u0631 \u0646\u0633\u0628\u064a\u0627 \u0644\u0623\u0646\u0647\u0627 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0643\u0644 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0628\u0633\u0639\u0631 \u0648\u0627\u062d\u062f \u0645\u0646 \u062f\u0648\u0646 \u062a\u0645\u064a\u064a\u0632.<\/p>\n

                \u0633\u0627\u0628\u0639\u0627- \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0634\u0643\u0644\u0627\u062a \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u062e\u0627\u0635 \u0633\u0628\u0642 \u0648\u0627\u0646 \u062a\u0645 \u0630\u0643\u0631\u0647 \u0644\u0627\u0646 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0646\u0647\u0627\u0626\u064a([42]<\/a><\/sup>)<\/sup>.<\/p>\n

                \u062b\u0627\u0645\u0646\u0627- \u062a\u0645\u062a\u0627\u0632 \u0628\u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0627\u0646 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0643\u0627\u0641\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u062d\u0644\u064a\u0629 \u0627\u0648 \u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0627\u0644\u0627 \u0645\u0627 \u0627\u0633\u062a\u062b\u0646\u064a \u0645\u0646\u0647\u0627 \u0628\u0646\u0635([43]<\/a><\/sup>)<\/sup>\u060c \u0648\u0644\u0627\u0646 \u0639\u0627\u0645\u0629 \u0627\u0644\u0634\u0639\u0628 \u064a\u062f\u0641\u0639\u0647\u0627.<\/p>\n

                \u062a\u0627\u0633\u0639\u0627- \u0644\u064a\u0633 \u0644\u0647\u0627 \u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u0631\u0628\u062d \u0627\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0644\u0623\u0646\u0647\u0627 \u0645\u062d\u062f\u062f\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0643\u0645\u0627 \u062a\u0623\u062e\u0630 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0641\u0639\u0644\u0627.<\/p>\n

                \u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a<\/strong><\/p>\n

                \u0639\u064a\u0648\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/strong><\/p>\n

                \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0643\u062b\u064a\u0631\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0627 \u0627\u0646\u0647\u0627 \u0644\u0627 \u062a\u062e\u0644\u0648 \u0645\u0646 \u0627\u0644\u0639\u064a\u0648\u0628 \u0625\u0630 \u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0628\u0645\u0627 \u064a\u0623\u062a\u064a:<\/p>\n

                \u0627\u0648\u0644\u0627- \u0639\u062f\u0645 \u0645\u0631\u0627\u0639\u0627\u062a\u0647\u0627 \u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0645\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u063a\u0646\u064a \u0648\u0627\u0644\u0641\u0642\u064a\u0631 \u0641\u0627\u0644\u0643\u0644 \u064a\u062f\u0641\u0639\u0647\u0627([44]<\/a><\/sup>)<\/sup>.<\/p>\n

                \u062b\u0627\u0646\u064a\u0627- \u064a\u0648\u0627\u062c\u0647 \u062a\u062c\u0627\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0648\u0644\u0627 \u0633\u064a\u0645\u0627 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u0644\u0630\u0627 \u062a\u0643\u0648\u0646 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u063a\u064a\u0631 \u0645\u062a\u062e\u0635\u0635\u0629 \u0644\u0627\u0646 \u0627\u0644\u062a\u0627\u062c\u0631 \u064a\u062c\u062f \u0635\u0639\u0648\u0628\u0629 \u0628\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0648\u062a\u062d\u0631\u064a\u0631 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u062d\u0633\u0627\u0628\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0645\u0639\u0642\u062f\u0629 \u062e\u0627\u0635\u0629 \u0639\u0646\u062f \u0627\u0646\u062e\u0641\u0627\u0636 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629([45]<\/a><\/sup>)<\/sup>.<\/p>\n

                \u062b\u0627\u0644\u062b\u0627- \u062a\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0633\u0628\u0628 \u0645\u0631\u0648\u0646\u062a\u0647\u0627 \u0648\u0639\u062f\u0645 \u062b\u0628\u0627\u062a\u0647\u0627 \u0627\u0644\u0646\u0633\u0628\u064a \u0639\u064a\u0628\u0627\u064b \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627 \u0641\u064a \u0623\u0648\u0642\u0627\u062a \u0627\u0644\u0643\u0633\u0627\u062f \u0648\u0627\u0644\u0627\u0646\u0643\u0645\u0627\u0634 \u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0641\u0627\u0646 \u0647\u0630\u0627 \u064a\u0624\u062f\u064a \u0644\u0634\u0644 \u062d\u0631\u0643\u0629 \u0627\u0644\u062a\u062f\u0627\u0648\u0644 \u0648\u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062b\u0631\u0648\u0627\u062a \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u062d\u0635\u064a\u0644\u062a\u0647\u0627\u060c \u0639\u0644\u0649 \u0639\u0643\u0633 \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u0648\u0633\u0639 \u0648\u0627\u0644\u0627\u0646\u062a\u0639\u0627\u0634 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/p>\n

                \u0631\u0627\u0628\u0639\u0627- \u0635\u0639\u0648\u0628\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0644\u0643\u062b\u0631\u0629 \u062a\u062f\u0627\u0648\u0644\u0647\u0627 \u0648\u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0647\u0627\u060c \u0644\u0647\u0630\u0627 \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0649 \u0648\u062c\u0648\u062f \u0631\u0642\u0627\u0628\u0629 \u0643\u0628\u064a\u0631\u0629 \u0648\u062f\u0642\u064a\u0642\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0644\u062a\u0641\u0627\u062f\u064a \u0627\u0644\u063a\u0634 \u0648\u0627\u0644\u0641\u0633\u0627\u062f \u0639\u0646\u062f \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0643\u0644\u0641.<\/p>\n

                \u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0644\u062b<\/strong><\/p>\n

                \u062a\u0645\u064a\u064a\u0632 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0646 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong><\/p>\n

                \u0644\u0627 \u0628\u062f \u0645\u0646 \u0645\u0642\u0627\u0631\u0646\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0639 \u0628\u0627\u0642\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062e\u0631\u0649 \u0643\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0648\u0635\u0641\u0647\u0627 (\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629) \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0648\u0635\u0641\u0647\u0627 (\u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629) \u0644\u0643\u064a \u0646\u062a\u0645\u0643\u0646 \u0645\u0646 \u0645\u0639\u0631\u0641\u0629 \u0645\u062f\u0649 \u0641\u0639\u0627\u0644\u064a\u0629 \u062a\u0637\u0628\u064a\u0642\u0647\u0627:<\/p>\n

                \u0627\u0648\u0644\u0627- \u062a\u0645\u064a\u064a\u0632 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: <\/strong><\/p>\n

                  \n
                1. \u0627\u0648\u062c\u0647 \u0627\u0644\u062a\u0634\u0627\u0628\u0647 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/strong><\/li>\n
                2. \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0643\u0627\u0641\u0629 \u0648\u062a\u0643\u0648\u0646 \u062d\u0635\u064a\u0644\u062a\u0647\u0627 \u0648\u0641\u064a\u0631\u0629 \u0648\u0645\u062a\u062c\u062f\u062f\u0629 \u0648\u062f\u0648\u0631\u064a\u0629 \u0648\u062a\u0639\u062a\u0628\u0631 \u0627\u062f\u0627\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u0647\u0645\u0629 \u062a\u0647\u062f\u0641 \u0645\u0646 \u0648\u0631\u0627\u0647\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0642\u062a\u0635\u0627\u062f\u0647\u0627 \u0641\u064a \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0639\u0644\u0649 \u0627\u0644\u0627\u0646\u0641\u0627\u0642 \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0647\u062f\u0627\u0641\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629.<\/li>\n
                3. \u062a\u0643\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0639\u064a\u0646\u064a\u0629 \u0625\u0630 \u062a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0633\u0644\u0639 \u0648\u062e\u062f\u0645\u0627\u062a \u0623\u064a \u0627\u0644\u0627\u064a\u0631\u0627\u062f \u0646\u0641\u0633\u0647 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0638\u0631\u0648\u0641 \u0645\u0646 \u064a\u062a\u062d\u0645\u0644\u0647\u0627.<\/li>\n
                4. \u062a\u0643\u0648\u0646 \u0630\u0627\u062a \u0642\u064a\u0645\u0629 \u0646\u0633\u0628\u064a\u0629 \u0623\u064a \u062a\u0641\u0631\u0636 \u0628\u0646\u0633\u0628 \u0645\u0626\u0648\u064a\u0629.<\/li>\n
                5. \u062a\u0643\u0648\u0646 \u0628\u0639\u064a\u062f\u0629 \u0639\u0646 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0623\u0646\u0647\u0627 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0646\u0645\u0637 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0643\u0644\u0641 \u0648\u062d\u062c\u0645\u0647 \u0644\u0627 \u0639\u0644\u0649 \u062d\u062c\u0645 \u062f\u062e\u0644\u0647.<\/li>\n
                6. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0641\u0631\u0636 \u0648\u0627\u062a\u0639\u0641\u0649 \u0648\u0644\u0627 \u062a\u062c\u0628\u0649 \u0648\u0644\u0627 \u062a\u0639\u062f\u0644 \u0648\u0644\u0627 \u064a\u0633\u062a\u062b\u0646\u0649 \u0645\u0646\u0647\u0627 \u0627\u0644\u0627 \u0628\u0646\u0635 \u0642\u0627\u0646\u0648\u0646\u064a.<\/li>\n
                7. \u064a\u0633\u0647\u0645\u0627\u0646 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u062e\u0632\u0627\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629([46]<\/a><\/sup>).<\/li>\n
                8. \u0627\u0648\u062c\u0647 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u062a\u062a\u0645\u062b\u0644 \u0628\u0645\u0627 \u064a\u0623\u062a\u064a:<\/strong><\/li>\n
                9. \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0645\u062d\u0644\u064a\u0629 \u0627\u0648 \u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u062c\u0645\u064a\u0639\u0647\u0627 \u0645\u0646 (\u0627\u0644\u0627\u0646\u062a\u0627\u062c \u062d\u062a\u0649 \u0648\u0635\u0648\u0644\u0647\u0627 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643)\u060c \u0648\u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0644\u0649 \u0627\u062e\u0631 \u0645\u0631\u062d\u0644\u0629 \u0648\u0635\u0648\u0644\u0647\u0627 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u064a\u062a\u0639\u0630\u0631 \u0645\u0631\u0627\u0642\u0628\u062a\u0647\u0627 \u0639\u0646\u062f \u0628\u064a\u0639\u0647\u0627 \u0645\u0646 \u062a\u0627\u062c\u0631 \u0644\u0623\u062e\u0631([47]<\/a><\/sup>)<\/sup>.<\/li>\n
                10. \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0648\u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u0648\u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0648\u0627\u0644\u062c\u0645\u0644\u0629 \u0648\u0645\u0624\u062f\u064a \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0648\u0643\u064a\u0644 \u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0648\u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0646\u062f \u0628\u064a\u0639 \u062a\u062c\u0627\u0631 \u0627\u0644\u062c\u0645\u0644\u0629 \u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629([48]<\/a><\/sup>)<\/sup>.<\/li>\n
                11. \u062a\u0643\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0630\u0627\u062a \u0648\u0639\u0627\u0621 \u0636\u0631\u064a\u0628\u064a \u0627\u0648\u0633\u0639 \u0644\u0623\u0646\u0647\u0627 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u062c\u0645\u064a\u0639\u0647\u0627\u060c \u0648\u064a\u0643\u0648\u0646 \u0648\u0639\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0642\u0644 \u0644\u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0641\u0631\u0636 \u0627\u0644\u0627 \u0639\u0646\u062f \u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639\u0629 \u0627\u0648 \u0645\u0642\u0627\u0628\u0644 \u0627\u062f\u0627\u0621 \u062e\u062f\u0645\u0629.<\/li>\n
                12. \u062a\u0639\u062a\u0645\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0645\u0628\u062f\u0627 \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0627\u0648 \u0627\u0644\u062e\u0635\u0645 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0627\u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0628\u062f\u0623 \u0627\u0644\u062e\u0635\u0645 \u0644\u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629.<\/li>\n
                13. \u062a\u0648\u0632\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0643\u0627\u0641\u0629 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0642\u064a\u0645\u0629 \u0645\u0633\u0627\u0647\u0645\u062a\u0647\u0627 \u0644\u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0641\u0647\u064a \u0644\u0627 \u062a\u062a\u0646\u0642\u0644 \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0645\u0645\u0627 \u064a\u062d\u062f \u0627\u0644\u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0644\u0649 \u0627\u062e\u0631 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639\u0629 \u0641\u064a\u0646\u062a\u0642\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a([49]<\/a><\/sup>)<\/sup>.<\/li>\n
                14. \u062a\u0639\u0648\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0630\u064a \u064a\u0635\u064a\u0628 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0635\u0644\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0643\u0645\u0631\u0643\u064a\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0642\u0627\u0645\u0629 \u062a\u062c\u0627\u0631\u0629 \u062d\u0631\u0629\u060c \u0623\u0645\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062a\u0624\u062f\u064a \u0627\u0644\u0649 \u062e\u0641\u0636 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0644\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0644\u0623\u0646\u0647\u0627 \u062a\u0643\u0648\u0646 \u0630\u0627\u062a \u0633\u0639\u0631 \u0648\u0627\u062d\u062f \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629([50]<\/a><\/sup>)<\/sup>.<\/li>\n
                15. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0634\u062f\u064a\u062f\u0629 \u0627\u0644\u062d\u0633\u0627\u0633\u064a\u0629 \u0641\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062a\u0638\u0647\u0631 \u0646\u062a\u0627\u0626\u062c\u0647\u0627 \u0628\u0633\u0631\u0639\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0639\u0643\u0633 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0638\u0647\u0631 \u0646\u062a\u0627\u0626\u062c\u0647\u0627 \u0628\u0633\u0631\u0639\u0629([51]<\/a><\/sup>)<\/sup>.<\/li>\n<\/ol>\n

                  \u062b\u0627\u0646\u064a\u0627- \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644:<\/strong><\/p>\n

                    \n
                  1. \u0627\u0648\u062c\u0647 \u0627\u0644\u062a\u0634\u0627\u0628\u0647 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644:<\/strong><\/li>\n<\/ol>\n

                    \u062a\u062a\u0634\u0627\u0628\u0647 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0646 \u0643\u0644\u062a\u0627\u0647\u0645\u0627 \u0645\u0646 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062f\u064a\u0629 \u0644\u0623\u0646 \u0645\u0639\u0638\u0645 \u0627\u0644\u062f\u0633\u0627\u062a\u064a\u0631 \u062a\u0646\u0635 \u0639\u0644\u0649 \u0627\u0646 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0648 \u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u0627\u0648 \u0627\u0644\u063a\u0627\u0626\u0647\u0627 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0627 \u0628\u0642\u0627\u0646\u0648\u0646 \u064a\u0635\u062f\u0642 \u0645\u0646 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0648\u0645\u0646\u0647\u0627 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a([52]<\/a><\/sup>)<\/sup>\u060c \u0648\u064a\u0644\u062d\u0638 \u0645\u0646 \u0627\u0644\u0646\u0635 \u0627\u0639\u0644\u0627\u0647 \u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0644\u0645 \u064a\u062d\u062f\u062f \u0646\u0648\u0639\u0647\u0627 \u0627\u0648 \u0634\u0643\u0644\u0647\u0627 \u0627\u0648 \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u0648\u0627\u0639\u0637\u0649 \u0645\u0631\u0648\u0646\u0629 \u0643\u0627\u0641\u064a\u0629 \u0644\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0645\u0646 \u062b\u0645 \u064a\u0633\u062a\u0637\u064a\u0639 \u0623\u0646 \u064a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0643\u0627\u0641\u0629 \u0648\u0645\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p>\n

                      \n
                    1. \u0627\u0648\u062c\u0647 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644:<\/strong><\/li>\n<\/ol>\n

                      \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u0634\u0627\u0628\u0647 \u0641\u0627\u0646 \u0647\u0646\u0627\u0643 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0628\u064a\u0646\u0647\u0645\u0627 \u0627\u0644\u062a\u064a \u062a\u062a\u0645\u062b\u0644 \u0628\u0645\u0627 \u064a\u0623\u062a\u064a:<\/p>\n

                        \n
                      1. \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0641\u0647\u0648\u0645<\/strong>: \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u062c\u0645\u064a\u0639\u0647\u0627 (\u0627\u0641\u0631\u0627\u062f \u0627\u0648 \u0634\u0631\u0643\u0627\u062a) \u0644\u064a\u062a\u0645 \u062a\u0648\u0631\u064a\u062f\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629\u060c \u0648\u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0644\u0649 \u0633\u0644\u0639 \u0645\u062d\u062f\u062f\u0629 \u0639\u0646\u062f \u0628\u064a\u0639\u0647\u0627 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u0639\u0646\u062f \u0627\u062f\u0627\u0621 \u062e\u062f\u0645\u0627\u062a \u0645\u062d\u062f\u062f\u0629.<\/li>\n
                      2. \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/strong>: \u062a\u062e\u062a\u0644\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0637\u0631\u064a\u0642\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0644\u0623\u0646\u0647\u0627 \u062a\u0624\u062b\u0631 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0635\u0631\u0648\u0641 \u0628\u0634\u0643\u0644 \u0637\u0628\u064a\u0639\u064a \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0644\u0627 \u062a\u0624\u062b\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0635\u0631\u0648\u0641 \u0625\u0630 \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0633\u062a\u063a\u0646\u0627\u0621 \u0639\u0646 \u0634\u0631\u0627\u0621 \u0627\u0644\u0633\u0644\u0639 \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629([53]<\/a><\/sup>)<\/sup>.<\/li>\n
                      3. \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0648\u0627\u0644\u062a\u0648\u0631\u064a\u062f<\/strong>: \u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0633\u0628\u0648\u0639\u064a\u0627 \u0623\u0648 \u0634\u0647\u0631\u064a\u0627 \u0623\u0648 \u0633\u0646\u0648\u064a\u0627\u060c \u0648\u062a\u0643\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u062a\u062c\u062f\u062f\u0629 \u0639\u0646\u062f \u0627\u0633\u062a\u0647\u0644\u0627\u0643 (\u0627\u0644\u0633\u0644\u0639 \u0627\u0648 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u062e\u062f\u0645\u0629)\u060c \u0641\u062a\u0643\u0648\u0646 \u0634\u0647\u0631\u064a\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0627\u0648 \u0643\u0644 \u0634\u0647\u0631\u064a\u0646.<\/li>\n
                      4. \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0635\u062f\u0631<\/strong>: \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 (\u0627\u0644\u062f\u062e\u0644)\u060c \u0648\u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0639\u0646\u062f \u062a\u062f\u0627\u0648\u0644\u0647\u0627 \u0627\u0648 \u0627\u0633\u062a\u0639\u0645\u0627\u0644\u0647\u0627 \u0627\u0648 \u0628\u064a\u0639\u0647\u0627.<\/li>\n
                      5. \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0646\u0633\u0628<\/strong>: \u062a\u062e\u062a\u0644\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0641\u0631\u0636\u0647\u0627 \u0645\u0646 \u062f\u0648\u0644\u0629 \u0644\u0623\u062e\u0631\u0649 \u0648\u0644\u0627 \u062a\u0631\u0627\u0639\u064a \u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u0643\u0644\u0641\u060c \u0648\u062a\u0643\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u062b\u0627\u0628\u062a\u0629 \u0627\u0644\u0646\u0633\u0628 \u0628\u062d\u0633\u0628 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062f\u062e\u0644\u060c \u0641\u0647\u064a \u062a\u0631\u0627\u0639\u064a \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0639\u0627\u062f\u0644 \u0644\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0630\u0627 \u062a\u0639\u062f \u0645\u0646 \u0623\u0628\u0631\u0632 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a.<\/li>\n
                      6. \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0639\u0628\u0621<\/strong>: \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0643\u0644\u0641 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0646\u0642\u0644 \u0639\u0628\u0626\u0647 \u0644\u0634\u062e\u0635 \u0622\u062e\u0631 \u0644\u0623\u0646\u0647 \u064a\u0642\u0648\u0645 \u0628\u062f\u0641\u0639\u0647\u0627 \u0628\u0635\u0648\u0631\u0629 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u0644\u0644\u0645\u0643\u0644\u0641 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0646\u0642\u0644 \u0639\u0628\u0626\u0647\u0627 \u0645\u0646 \u0634\u062e\u0635 \u0644\u0623\u062e\u0631([54]<\/a><\/sup>)<\/sup>.<\/li>\n
                      7. \u0645\u0646 \u062d\u064a\u062b \u0646\u0648\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong>: \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0634\u062e\u0635\u064a\u0629 \u0648\u0639\u064a\u0646\u064a\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0645\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0644\u0647\u0645 \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0633\u0631\u064a\u0629 \u0641\u062a\u0641\u0631\u0636 \u0628\u0646\u0633\u0628 \u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0634\u062e\u0627\u0635\u060c \u0648\u0639\u064a\u0646\u064a\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u062a\u0641\u0631\u0636 \u0628\u0646\u0633\u0628 \u062b\u0627\u0628\u062a\u0629 \u0639\u064a\u0646\u064a\u0629\u060c \u0648\u062a\u0643\u0648\u0646 \u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0639\u064a\u0646\u064a\u0629 \u0644\u0623\u0646\u0647\u0627 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u0646\u0633\u0628 \u0645\u0639\u064a\u0646\u0629([55]<\/a><\/sup>)<\/sup>.<\/li>\n<\/ol>\n

                        \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0648\u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0627\u062a<\/strong><\/p>\n

                        \u0644\u0642\u062f \u062a\u0648\u0635\u0644\u062a \u0644\u062c\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0639\u0644\u0649 \u0648\u0641\u0642 \u0645\u0627 \u064a\u0623\u062a\u064a:<\/p>\n

                        \u0627\u0648\u0644\u0627- \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a: <\/strong><\/p>\n

                          \n
                        1. \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0639\u064a\u0646\u064a\u0629\u060c \u0633\u0647\u0644\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644\u060c \u0641\u0648\u0631\u064a\u0629 \u0648\u0645\u062a\u062c\u062f\u062f\u0629\u060c \u0645\u062d\u062f\u062f\u0629 \u0627\u0644\u0648\u0639\u0627\u0621\u060c \u0648\u062a\u0623\u062e\u0630 \u0628\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0645\u0643\u0644\u0641\u060c \u0641\u0647\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0641\u0631\u062f \u0639\u0646\u062f \u0627\u0646\u0641\u0627\u0642\u0647 \u0627\u0648 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647 \u0627\u0648 \u062a\u062f\u0627\u0648\u0644\u0647 \u0648\u0644\u064a\u0633 \u0639\u0646\u062f \u062a\u0645\u0644\u0643\u0647.<\/li>\n
                        2. \u062a\u0645\u062a\u0627\u0632 \u0628\u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0627\u0646 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0643\u0627\u0641\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u062d\u0644\u064a\u0629 \u0627\u0648 \u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0627\u0644\u0627 \u0645\u0627 \u0627\u0633\u062a\u062b\u0646\u064a \u0645\u0646\u0647\u0627 \u0628\u0646\u0635\u060c \u0648\u0644\u0627\u0646 \u0639\u0627\u0645\u0629 \u0627\u0644\u0634\u0639\u0628 \u064a\u062f\u0641\u0639\u0647\u0627\u060c \u0641\u0647\u064a \u0644\u0627 \u062a\u0631\u0627\u0639\u064a \u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0645\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u063a\u0646\u064a \u0648\u0627\u0644\u0641\u0642\u064a\u0631 \u0641\u0627\u0644\u0643\u0644 \u064a\u062f\u0641\u0639\u0647\u0627<\/li>\n
                        3. \u064a\u062a\u0645 \u0627\u0636\u0627\u0641\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0633\u0639\u0627\u0631 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0645\u0633\u0628\u0642\u0627 \u062f\u0648\u0646 \u0630\u0643\u0631 \u0627\u0633\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0644\u0630\u0627 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0627 \u064a\u0634\u0639\u0631 \u0628\u0647\u0627 \u0639\u0646\u062f \u0627\u0644\u062f\u0641\u0639 \u0644\u0623\u0646\u0647 \u0644\u0648 \u0639\u0644\u0645 \u0644\u0645\u0627 \u0642\u0627\u0645 \u0628\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062f\u0641\u0639 \u0648\u062a\u0644\u0643 \u0627\u0644\u062d\u0627\u0644 \u0646\u0641\u0633\u0647\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0648\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u0644\u0627\u062a \u0644\u0627 \u064a\u062a\u0645 \u0630\u0643\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0648\u062a\u062d\u0645\u0644 \u0645\u0633\u0628\u0642\u0627.<\/li>\n
                        4. \u062a\u0645\u062a\u0627\u0632 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0633\u062a\u0642\u0631\u0629 \u0627\u0644\u0627\u0633\u0639\u0627\u0631 \u0646\u0633\u0628\u064a\u0627 \u0644\u0623\u0646\u0647\u0627 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0643\u0644 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0628\u0633\u0639\u0631 \u0648\u0627\u062d\u062f \u0645\u0646 \u062f\u0648\u0646 \u062a\u0645\u064a\u064a\u0632\u060c \u0643\u0645\u0627 \u062a\u0641\u0631\u0636 \u0628\u0646\u0633\u0628 \u0645\u0639\u064a\u0646\u0629 \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0633\u0644\u0639\u0629 \u0627\u0648 \u0627\u0644\u062e\u062f\u0645\u0629 \u0644\u0630\u0627 \u0642\u062f \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0628\u0633\u0639\u0631 \u0646\u0633\u0628\u064a \u0645\u0631\u062a\u0641\u0639 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0643\u0645\u0627\u0644\u064a\u0629 \u0627\u0648 \u0641\u0631\u0636\u0647\u0627 \u0628\u0633\u0639\u0631 \u0646\u0633\u0628\u064a \u0645\u0646\u062e\u0641\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0627\u0633\u0627\u0633\u064a\u0629 \u0641\u0636\u0644\u0627 \u0639\u0646 \u0641\u0631\u0636 \u0646\u0633\u0628\u0629 \u0627\u0644\u0635\u0641\u0631 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0644\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631.<\/li>\n
                        5. \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0644\u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0639\u0646\u062f \u0627\u0644\u0628\u064a\u0639 \u0627\u0648 \u0627\u062f\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u062a\u0646\u0642\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u0627\u0644\u0628\u0627\u0626\u0639 \u0644\u0644\u0645\u0634\u062a\u0631\u064a \u0648\u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0641\u0639\u0644\u064a \u0634\u062e\u0635 \u0648\u0627\u062d\u062f \u0641\u0644\u0627 \u064a\u0646\u062a\u0642\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li>\n
                        6. \u062a\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0623\u0643\u062b\u0631 \u0641\u0627\u0639\u0644\u064a\u0629 \u0643\u0648\u0646\u0647\u0627 \u062a\u0624\u062b\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0649 \u062d\u062c\u0645 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0627\u0644\u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0627\u062e\u0631\u0649 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0627\u062a\u0635\u0627\u0644\u0647\u0627 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0628\u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0644\u0644\u062d\u062f \u0645\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647 \u0644\u0644\u0633\u0644\u0639 \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0643\u0645\u0627\u0644\u064a\u0629.<\/li>\n
                        7. \u062a\u0645\u062a\u0627\u0632 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0635\u0639\u0648\u0628\u0629 \u0645\u0631\u0627\u0642\u0628\u062a\u0647\u0627 \u0644\u0643\u062b\u0631\u0629 \u062a\u062f\u0627\u0648\u0644\u0647\u0627 \u0648\u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0647\u0627\u060c \u0644\u0647\u0630\u0627 \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0649 \u0648\u062c\u0648\u062f \u0631\u0642\u0627\u0628\u0629 \u0643\u0628\u064a\u0631\u0629 \u0648\u062f\u0642\u064a\u0642\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0644\u062a\u0641\u0627\u062f\u064a \u0627\u0644\u063a\u0634 \u0648\u0627\u0644\u0641\u0633\u0627\u062f \u0639\u0646\u062f \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0643\u0644\u0641.<\/li>\n<\/ol>\n

                          \u062b\u0627\u0646\u064a\u0627- \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a:<\/strong><\/p>\n

                            \n
                          1. \u062a\u0648\u0633\u064a\u0639 \u0646\u0637\u0627\u0642 \u0633\u0631\u064a\u0627\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0648\u0635\u0641\u0647\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0643\u0627\u0641\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627 \u0645\u0627 \u0627\u0633\u062a\u062b\u0646\u064a \u0628\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0644\u0631\u0641\u062f \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0643\u0628\u0631 \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u062f\u0639\u0645 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u0631\u0641\u0639 \u0627\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u0648\u0627\u0644\u0633\u0644\u0639 \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0643\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062f\u0631 \u0645\u0628\u0627\u0644\u063a \u0645\u0627\u0644\u064a\u0629 \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f.<\/li>\n
                          2. \u0627\u0635\u062f\u0627\u0631 \u0642\u0627\u0646\u0648\u0646 \u062e\u0627\u0635 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0639\u062f\u0627\u062f\u0647 \u0645\u0646 \u0627\u0634\u062e\u0627\u0635 \u0627\u0643\u0641\u0627\u0621 \u0630\u0648 \u062e\u0628\u0631\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (\u0645\u062d\u0627\u0633\u0628\u064a\u0627 \u0648\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627 \u0648\u0642\u0627\u0646\u0648\u0646\u064a\u0627).<\/li>\n
                          3. \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u062a\u062c\u0627\u0631 \u0648\u0627\u0644\u0628\u0627\u0639\u0629 \u062d\u062a\u0649 \u0644\u0627 \u064a\u062a\u062d\u0643\u0645\u0648\u0627 \u0628\u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0645\u0631\u0627\u0639\u0627\u0629 \u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0645\u0646 \u0630\u0648\u064a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u060c \u0628\u0627\u0639\u062a\u0645\u0627\u062f \u0646\u0638\u0627\u0645 \u0631\u0642\u0627\u0628\u0629 \u0641\u0639\u0627\u0644\u0629 \u0643\u062a\u0634\u0643\u064a\u0644 \u0644\u062c\u0627\u0646 \u0645\u0631\u0627\u0642\u0628\u0629 \u0645\u0641\u0627\u062c\u0626\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0639\u0645\u0627\u0644 \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0633\u062d \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a \u0648\u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062d \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u0648\u0627 \u0628\u0647\u0627 \u0648\u0627\u0646\u0647 \u0644\u0645 \u064a\u062d\u0635\u0644 \u062a\u0648\u0627\u0637\u0626 \u0628\u064a\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0648\u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0633\u062d.<\/li>\n
                          4. \u0641\u0631\u0636\u0647\u0627 \u0628\u0646\u0633\u0628 \u0645\u0639\u0642\u0648\u0644\u0629 \u0645\u0631\u0627\u0639\u0627\u0629 \u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u0643\u0644\u0641.<\/li>\n
                          5. \u062a\u0648\u0639\u064a\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0628\u064a\u0627\u0646 \u062d\u0642\u0648\u0642\u0647 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/li>\n<\/ol>\n

                            \u062b\u0628\u062a \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/p>\n

                            \u0627\u0648\u0644\u0627- \u0627\u0644\u062f\u0633\u0627\u062a\u064a\u0631:<\/p>\n

                            \u0627\u0644\u062f\u0633\u062a\u0648\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0644\u0639\u0627\u0645 2005 .<\/p>\n

                            \u062b\u0627\u0646\u064a\u0627- \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646:<\/p>\n

                            \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629:<\/p>\n

                              \n
                            1. \u0643\u062a\u0627\u0628 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0631\u0642\u0645 5\/557 \u0641\u064a 24\/2\/2019\u060c \u0645\u062f\u064a\u0631\u064a\u0629 \u0636\u0631\u0627\u0626\u0628 \u0641\u0631\u0639 \u0646\u064a\u0646\u0648\u0649 \u0627\u0644\u0627\u064a\u0645\u0646.<\/li>\n
                            2. \u0636\u0648\u0627\u0628\u0637 \u0648\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0644\u0644\u0645\u0647\u0646 \u0648\u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0633\u0646\u0629 2019 \u2013 2020.<\/li>\n<\/ol>\n

                              \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0635\u0631\u064a\u0629:<\/p>\n

                              \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u064a \u0631\u0642\u0645 11 \u0644\u0633\u0646\u0629 1991 \u0627\u0644\u0645\u0639\u062f\u0644 \u0648\u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629\u060c \u0627\u0644\u0639\u062f\u062f 18 \u062a\u0627\u0628\u0639 (\u0623) \u0641\u064a 2\/5\/1991.<\/p>\n

                              \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u0629:<\/p>\n

                                \n
                              1. \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0627\u0631\u062f\u0646\u064a \u0631\u0642\u0645 6 \u0644\u0633\u0646\u0629 1994 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0646\u0627\u0641\u0630\u060c \u0648\u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0631\u0642\u0645 4672 \u0628\u062a\u0627\u0631\u064a\u062e 16\/8\/2004.<\/li>\n<\/ol>\n

                                \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u062e\u0631\u0649:<\/p>\n

                                \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u064a\u0645\u0646\u064a \u0631\u0642\u0645 (19) \u0644\u0633\u0646\u0629 2001\u060c \u0644\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u064a\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 2 \u0645\u0646 \u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060chttps:\/\/yemen-nic.info\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629: 24\/12\/2020.<\/p>\n

                                \u062b\u0627\u0644\u062b\u0627- \u0627\u0644\u0643\u062a\u0628 :<\/p>\n

                                  \n
                                1. \u0623\u062d\u0645\u062f \u0628\u0646 \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0627\u0644\u0641\u064a\u0648\u0645\u064a \u0627\u0644\u0645\u0642\u0631\u064a\u060c \u0627\u0644\u0645\u062d\u0642\u0642 \u0639\u0628\u062f\u0627\u0644\u0639\u0638\u064a\u0645 \u0627\u0644\u0634\u0646\u0627\u0648\u064a\u060c \u0627\u0644\u0645\u0635\u0628\u0627\u062d \u0627\u0644\u0645\u0646\u064a\u0631 \u0641\u064a \u063a\u0631\u064a\u0628 \u0627\u0644\u0634\u0631\u062d \u0627\u0644\u0643\u0628\u064a\u0631\u060c \u0627\u0644\u0637\u0628\u0639\u0629 2\u060c \u062f\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u0631\u0641\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/www.waqfeya.com\/book.php<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 21\/10\/2020.<\/li>\n
                                2. \u0623\u062d\u0645\u062f \u0645\u0627\u0647\u0631 \u0639\u0632\u060c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u062d\u062f\u0648\u0646 \u0644\u0644\u0637\u0628\u0627\u0639\u0629\u060c \u0645\u0635\u0631\u060c 1995.<\/li>\n
                                3. \u0623\u064a\u0645\u0646 \u062d\u062f\u0627\u062f\u060c \u0639\u0645\u0631 \u0628\u0646\u064a \u0627\u0631\u0634\u064a\u062f\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0637\u0628\u064a\u0639\u0629 \u0648\u062e\u0635\u0627\u0626\u0635 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u062f\u0627\u0631 \u0635\u0641\u0627\u0621 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0639\u0645\u0627\u0646\u060c 2010.<\/li>\n
                                4. \u062e\u062f\u064a\u062c\u0629 \u0627\u0644\u0623\u0639\u0633\u0631, \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629, \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a \u0627\u0644\u062d\u062f\u064a\u062b \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631, \u0627\u0644\u0642\u0627\u0647\u0631\u0629, \u0645\u0635\u0631, 2006.<\/li>\n
                                5. \u0631\u062c\u0627\u0621 \u0645\u062d\u0645\u0648\u062f \u0634\u0631\u064a\u0641, \u0623\u062b\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 – ( \u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629), \u0645\u0643\u062a\u0628\u0629 \u0632\u064a\u0646 \u0627\u0644\u062d\u0642\u0648\u0642\u064a\u0629 \u0648\u0627\u0644\u0627\u062f\u0628\u064a\u0629, \u0628\u064a\u0631\u0648\u062a, \u0644\u0628\u0646\u0627\u0646, 2013.<\/li>\n
                                6. \u0631\u0641\u0639\u062a \u0639\u0628\u062f\u0627\u0644\u062d\u0645\u064a\u062f\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062e\u0628\u0631\u0627\u062a \u0648\u062d\u0644\u0648\u0644\u060c \u0648\u0641\u0642\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0631\u0642\u0645 36 \u0644\u0633\u0646\u0629 2000 \u0648\u0627\u0644\u0645\u0637\u0628\u0642 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 2\/1\/2001\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0639\u0645\u0627\u0646\u060c 2001.<\/li>\n
                                7. \u0631\u0624\u0648\u0641 \u0639\u0628\u062f \u0627\u0644\u0645\u0646\u0639\u0645 \u0645\u062d\u0645\u0648\u062f \u0648 \u0633\u0639\u064a\u062f \u0639\u0644\u064a, ” \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 ” \u0645\u0631\u0643\u0632 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0641\u062a\u0648\u062d, \u0627\u0644\u0642\u0627\u0647\u0631\u0629 , \u0645\u0635\u0631, 1995.<\/li>\n
                                8. \u0631\u0627\u0626\u062f \u0646\u0627\u062c\u064a \u0627\u062d\u0645\u062f\u060c \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u062f\u0627\u0631 \u0627\u0644\u0639\u0627\u062a\u0643 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0643\u062a\u0628\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0628 \u062a.<\/li>\n
                                9. \u0632\u064a\u0646 \u0627\u0644\u0639\u0627\u0628\u062f\u064a\u0646 \u0646\u0627\u0635\u0631\u060c \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a, \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629, \u0627\u0644\u0642\u0627\u0647\u0631\u0629 , \u0645\u0635\u0631, 1979.<\/li>\n
                                10. \u0633\u0639\u064a\u062f \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0648 \u0634\u0643\u0631\u064a \u0631\u062c\u0628\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0640\u0640\u0629\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c 2007.<\/li>\n
                                11. \u0639\u0627\u062f\u0644 \u0641\u0644\u064a\u062d \u0627\u0644\u0639\u0644\u064a, \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a, \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u062c\u0627\u0645\u0639\u064a, \u0628\u064a\u0631\u0648\u062a, \u0644\u0628\u0646\u0627\u0646, 2008.<\/li>\n
                                12. \u0639\u0628\u062f\u0627\u0644\u0639\u0627\u0644 \u0627\u0644\u0635\u0643\u0628\u0627\u0646\u060c \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\u060c \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0627\u0648\u0644\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629\u060c \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0631\u0634\u0627\u062f\u060c \u0628\u063a\u062f\u0627\u062f\u060c 1966.<\/li>\n
                                13. \u0639\u0632\u062a \u0639\u0628\u062f\u0627\u0644\u062d\u0645\u064a\u062f \u0627\u0644\u0628\u0631\u0639\u064a\u060c \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u062f\u0627\u0631 \u0627\u0644\u0648\u0644\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0628\u0627\u0644\u0645\u0646\u0648\u0641\u064a\u0629\u060c \u0645\u0635\u0631\u060c 2001-2002.<\/li>\n
                                14. \u0639\u0645\u0631 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0628\u0646\u064a \u0627\u0631\u0634\u064a\u062f\u060c \u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c \u062f\u0627\u0631 \u0635\u0641\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0639\u0645\u0627\u0646\u060c 2013.<\/li>\n
                                15. \u0645\u062d\u0645\u062f \u0627\u0628\u0648 \u0646\u0635\u0627\u0631 \u0648 \u0645\u062d\u0641\u0648\u0638 \u0627\u0644\u0645\u0634\u0627\u0639\u0644\u0629 \u0648 \u062f. \u0641\u0631\u0627\u0633 \u0639\u0637\u0627 \u0627\u0644\u0644\u0647 \u0627\u0644\u0634\u0647\u0648\u0627\u0646\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u2013 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0631\u062f\u0646\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629\u060c \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0639\u0645\u0627\u0646\u060c 2009.<\/li>\n
                                16. \u0645\u062d\u0645\u062f \u0628\u0646 \u0623\u062d\u0645\u062f \u0627\u0644\u0623\u0632\u0647\u0631\u064a \u0627\u0644\u0647\u0631\u0648\u064a\u060c \u0648\u0627\u0644\u0645\u062d\u0642\u0642 \u0645\u062d\u0645\u062f \u0639\u0648\u0636 \u0645\u0631\u0639\u0628\u060c \u062a\u0647\u0630\u064a\u0628 \u0627\u0644\u0644\u063a\u0629\u060c \u062f\u0627\u0631 \u0627\u062d\u064a\u0627\u0621 \u0627\u0644\u062a\u0631\u0627\u062b \u0627\u0644\u0639\u0631\u0628\u064a\u060c \u0628\u064a\u0631\u0648\u062a\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c 2001\u060c \u0639\u062f\u062f \u0627\u0644\u0627\u062c\u0632\u0627\u0621 8\u060c \u0648\u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/al-maktaba.org\/book\/<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 21\/10\/2020.<\/li>\n
                                17. \u0645\u062d\u0645\u062f \u0634\u0639\u0628\u0627\u0646 \u0627\u0645\u0627\u0645 \u0627\u0644\u0633\u064a\u062f\u060c \u0627\u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0627\u0648\u0644\u060c \u062f\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0647\u062c \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0639\u0645\u0627\u0646 2016.<\/li>\n
                                18. \u0645\u0646\u0635\u0648\u0631 \u0627\u0644\u0628\u062f\u064a\u0648\u064a\u060c \u0645\u062d\u0645\u062f \u0627\u0644\u0628\u0627\u0628\u0644\u064a\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c 2004.<\/li>\n
                                19. \u064a\u0648\u0646\u0633 \u0623\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0628\u064a\u0631\u0648\u062a\u060c 1985.<\/li>\n<\/ol>\n

                                  \u0631\u0627\u0628\u0639\u0627- \u0627\u0644\u0627\u0637\u0627\u0631\u064a\u062d \u0648\u0627\u0644\u0631\u0633\u0627\u0626\u0644:<\/p>\n

                                    \n
                                  1. \u0630\u0648 \u0627\u0644\u0641\u0642\u0627\u0631 \u0639\u0644\u064a \u0631\u0633\u0646 \u0627\u0644\u0633\u0627\u0639\u062f\u064a\u060c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627\u060c \u0627\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u0647\u0631\u064a\u0646\u060c \u0627\u0644\u0639\u0631\u0627\u0642\u060c 2007.<\/li>\n
                                  2. \u0639\u0628\u062f \u0627\u0644\u0627\u0645\u064a\u0631 \u0635\u0628\u0627\u0631, “\u062a\u0648\u0638\u064a\u0641 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0641\u064a \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u062a\u062d\u0627\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a ” \u0623\u0637\u0627\u0631 \u0645\u0642\u062a\u0631\u062d \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642, \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621\u060c 2017.<\/li>\n
                                  3. \u0639\u0644\u064a \u0643\u0631\u064a\u0645 \u0631\u0627\u0636\u064a \u0641\u064a\u0631\u0648\u0632\u060c \u062a\u0623\u062b\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0631\u0628\u062d\u064a\u0629 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a\u060c (\u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0634\u0631\u0643\u062a\u064a \u0627\u0633\u064a\u0627 \u0633\u064a\u0644 \u0648\u0632\u064a\u0646 \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a)\u060c \u0631\u0633\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0639\u0627\u0644\u064a \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629, \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\u060c 2008.<\/li>\n<\/ol>\n

                                    \u062e\u0627\u0645\u0633\u0627- \u0627\u0644\u0628\u062d\u0640\u0640\u0640\u0648\u062b:<\/p>\n

                                      \n
                                    1. \u0623\u0633\u0639\u062f \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0648\u0639\u0628\u062f \u0627\u0644\u0627\u0645\u064a\u0631 \u0635\u0628\u0627\u0631\u060c \u062f\u0648\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629\u060c \u0628\u062d\u062b \u0627\u0633\u062a\u0637\u0644\u0627\u0639\u064a \u0644\u0648\u0627\u0642\u0639 \u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u0647\u0646 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u0643\u0631\u0628\u0644\u0627\u0621 \u0627\u0644\u0645\u0642\u062f\u0633\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f 13\u060c \u0627\u0644\u0639\u062f\u062f 54\u060c 2017.<\/li>\n
                                    2. \u0627\u064a\u0645\u0627\u0646 \u0634\u0627\u0643\u0631 \u0645\u062d\u0645\u062f\u060c \u0644\u064a\u062b \u0627\u0645\u064a\u0646\u060c \u062a\u0635\u0645\u064a\u0645 \u0627\u0637\u0627\u0631 \u0645\u0642\u062a\u0631\u062d \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0645\u0627 \u064a\u062a\u0644\u0627\u0621\u0645 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0646\u0627\u0646\u064a\u0631\u060c \u060c \u0627\u0644\u0639\u062f\u062f 13\u060c 2018.<\/li>\n
                                    3. \u0639\u0628\u0627\u0633 \u0645\u0641\u0631\u062c \u0627\u0644\u0641\u062d\u0644\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u0628\u0631\u0644\u064a\u0646\u060c \u0627\u0644\u0639\u062f\u062f 12\u060c \u062c\u0627\u0646\u0641\u064a\u060c 2020.<\/li>\n
                                    4. \u0639\u062f\u064a \u0633\u0627\u0644\u0645 \u0648 \u062f. \u0633\u0631\u0627\u0621 \u0633\u0627\u0644\u0645\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u060c \u0645\u062c\u0644\u0629 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0631\u0627\u0641\u062f\u064a\u0646\u060c \u0627\u0644\u0645\u062c\u0644\u062f 37\u060c \u0627\u0644\u0639\u062f\u062f 18\u060c 2018.<\/li>\n
                                    5. \u0639\u0645\u0627\u062f \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0648 \u0632\u064a\u062f \u0643\u0631\u064a\u0645 \u0627\u0644\u0634\u0627\u0641\u0639\u064a\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0641\u0647\u0648\u0645\u0627 \u0648\u062a\u0646\u0638\u064a\u0645\u0647\u0627 \u0627\u0644\u0641\u0646\u064a (\u0644\u0628\u0646\u0627\u0646 \u062d\u0627\u0644\u0629 \u062f\u0631\u0627\u0633\u064a\u0629)\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f 24\u060c \u0627\u0644\u0639\u062f\u062f 105\u060c \u0627\u0644\u0639\u0631\u0627\u0642\u060c 2018.<\/li>\n
                                    6. \u0642\u0627\u0633\u0645 \u0646\u0627\u064a\u0641 \u0639\u0644\u0648\u0627\u0646 \u0648 \u0646\u062c\u064a\u0629 \u0645\u064a\u0644\u0627\u062f \u0627\u0644\u0632\u0628\u0627\u0646\u064a\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u060c \u0627\u0644\u0642\u064a\u0627\u0633\u060c \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u062f\u0627\u0631 \u0627\u0644\u062b\u0642\u0627\u0641\u0629\u060c \u0639\u0645\u0627\u0646\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f 24\u060c \u0627\u0644\u0639\u062f\u062f 105\u060c<\/li>\n
                                    7. Joshua S. Goldstein, War And Economic History, The Oxford Encyclopedia Economic History, Oxford University, Press, 2003, P. 2.<\/li>\n
                                    8. ATTHEW N. MURRAY* SALES TAX COMPLIANCE AND AUDIT SELECTION, National Tax Journal Vol. 48, no. 4, (December, 1995), pp. 515-30.).<\/li>\n<\/ol>\n

                                      \u0633\u0627\u062f\u0633\u0627- \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/p>\n

                                        \n
                                      1. \u0627\u062d\u0645\u062f \u0647\u0627\u0634\u0645 \u0627\u062d\u0645\u062f\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0639\u0645\u0627\u0646\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a E \u0643\u062a\u0627\u0628 http:\/\/www.ektab.com<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 29\/12\/2021.<\/li>\n
                                      2. \u062c\u0648\u0644\u064a\u0627\u0646 \u0643\u0627\u062c\u0627\u0646\u060c Sales Tax Definition\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/www.investopedia.com\/terms\/s\/salestax.asp<\/a> \u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 26\/12\/2020.<\/li>\n
                                      3. \u0633\u0639\u0648\u062f \u062c\u0627\u064a\u062f \u0645\u0634\u0643\u0648\u0631\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0647\u062f\u0627\u0641\u0647\u0627 \u0648\u062e\u0635\u0627\u0626\u0635\u0647\u0627 \u0648\u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062b\u0646\u0649\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/www.researchgate.net\/publication<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 24\/12\/2020.<\/li>\n
                                      4. \u0639\u0644\u064a \u062d\u0645\u0648\u062f \u0627\u0644\u0639\u062f\u064a\u0646\u064a\u060c \u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u062c\u0644\u0629 \u0645\u0646\u062a\u062f\u0649 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0627\u0644\u0639\u062f\u062f 9 \u0648 10\u060c https:\/\/tax-form.yoo7.com<\/a> t122-toppic\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 24\/12\/2020.<\/li>\n
                                      5. \u0645\u062d\u0645\u062f \u062e\u064a\u0631 \u0627\u0644\u0639\u0643\u0627\u0645\u060c \u0645\u0642\u0627\u0644\u0629 \u0639\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0645\u0635\u0631 (http:\/\/arab-ency.com.sy\/law\/detail\/164474)\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u062921\/2\/2021.<\/li>\n
                                      6. \u0645\u0639\u062c\u0645 \u0627\u0644\u0645\u0639\u0627\u0646\u064a \u0627\u0644\u062c\u0627\u0645\u0639- \u0645\u0639\u062c\u0645 \u0639\u0631\u0628\u064a\u060c \u0648\u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0645\u0639\u0627\u0646\u064a https:\/\/www.almaany.com\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 29\/12\/2020.<\/li>\n
                                      7. \u0646\u062c\u0645\u0629 \u0627\u0644\u0635\u0628\u062d\u060c \u0645\u0627 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/www.babelsoftco.com\/articles\/sales-tax<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 25\/12\/2020.<\/li>\n
                                      8. \u0646\u0648\u0641\u0644 \u063a\u0646\u064a\u060c \u0645\u0627 \u0647\u064a \u0627\u0647\u0645 \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/specialties.bayt.com\/ar\/specialties\/dashboard<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 25\/12\/2020.<\/li>\n
                                      9. \u0647\u0628\u0629 \u0627\u0644\u0644\u0647 \u0645\u0635\u0637\u0641\u0649\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u062a\u0639\u0631\u064a\u0641 \u0648\u0645\u0641\u0627\u0647\u064a\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a file storage (uowa.edu.iq)\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 26\/12\/2020.<\/li>\n<\/ol>\n

                                        \u0627\u0644\u0647\u0648\u0627\u0645\u0634:<\/strong><\/p>\n

                                          \n
                                        1. () \u0645\u062d\u0645\u062f \u0628\u0646 \u0623\u062d\u0645\u062f \u0627\u0644\u0623\u0632\u0647\u0631\u064a \u0627\u0644\u0647\u0631\u0648\u064a\u060c \u0648\u0627\u0644\u0645\u062d\u0642\u0642 \u0645\u062d\u0645\u062f \u0639\u0648\u0636 \u0645\u0631\u0639\u0628\u060c \u062a\u0647\u0630\u064a\u0628 \u0627\u0644\u0644\u063a\u0629\u060c \u062f\u0627\u0631 \u0627\u062d\u064a\u0627\u0621 \u0627\u0644\u062a\u0631\u0627\u062b \u0627\u0644\u0639\u0631\u0628\u064a\u060c \u0628\u064a\u0631\u0648\u062a\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c 2001\u060c \u0639\u062f\u062f \u0627\u0644\u0627\u062c\u0632\u0627\u0621 8\u060c \u0648\u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/al-maktaba.org\/book\/<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 21\/10\/2020. \u2191<\/a><\/li>\n
                                        2. () \u0623\u062d\u0645\u062f \u0628\u0646 \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0627\u0644\u0641\u064a\u0648\u0645\u064a \u0627\u0644\u0645\u0642\u0631\u064a\u060c \u0627\u0644\u0645\u062d\u0642\u0642 \u0639\u0628\u062f\u0627\u0644\u0639\u0638\u064a\u0645 \u0627\u0644\u0634\u0646\u0627\u0648\u064a\u060c \u0627\u0644\u0645\u0635\u0628\u0627\u062d \u0627\u0644\u0645\u0646\u064a\u0631 \u0641\u064a \u063a\u0631\u064a\u0628 \u0627\u0644\u0634\u0631\u062d \u0627\u0644\u0643\u0628\u064a\u0631\u060c \u0627\u0644\u0637\u0628\u0639\u0629 2\u060c \u062f\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u0631\u0641\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/www.waqfeya.com\/book.php<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 21\/10\/2020. \u2191<\/a><\/li>\n
                                        3. () \u0645\u0639\u062c\u0645 \u0627\u0644\u0645\u0639\u0627\u0646\u064a \u0627\u0644\u062c\u0627\u0645\u0639- \u0645\u0639\u062c\u0645 \u0639\u0631\u0628\u064a\u060c \u0648\u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0645\u0639\u0627\u0646\u064a https:\/\/www.almaany.com\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 29\/12\/2020. \u2191<\/a><\/li>\n
                                        4. () \u0627\u062d\u0645\u062f \u0647\u0627\u0634\u0645 \u0627\u062d\u0645\u062f\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0639\u0645\u0627\u0646\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a E \u0643\u062a\u0627\u0628 http:\/\/www.ektab.com<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 29\/12\/2021. \u2191<\/a><\/li>\n
                                        5. () \u062f. \u0639\u0628\u062f\u0627\u0644\u0639\u0627\u0644 \u0627\u0644\u0635\u0643\u0628\u0627\u0646\u060c \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\u060c \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0627\u0648\u0644\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629\u060c \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0631\u0634\u0627\u062f\u060c \u0628\u063a\u062f\u0627\u062f\u060c 1966\u060c \u0635282. \u2191<\/a><\/li>\n
                                        6. () \u062f. \u0627\u064a\u0645\u0627\u0646 \u0634\u0627\u0643\u0631 \u0645\u062d\u0645\u062f\u060c \u0644\u064a\u062b \u0627\u0645\u064a\u0646\u060c \u062a\u0635\u0645\u064a\u0645 \u0627\u0637\u0627\u0631 \u0645\u0642\u062a\u0631\u062d \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0645\u0627 \u064a\u062a\u0644\u0627\u0621\u0645 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0646\u0627\u0646\u064a\u0631\u060c \u060c \u0627\u0644\u0639\u062f\u062f 13\u060c 2018\u060c \u0635584. \u2191<\/a><\/li>\n
                                        7. () \u0623\u0633\u0639\u062f \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0648\u0639\u0628\u062f \u0627\u0644\u0627\u0645\u064a\u0631 \u0635\u0628\u0627\u0631\u060c \u062f\u0648\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629\u060c \u0628\u062d\u062b \u0627\u0633\u062a\u0637\u0644\u0627\u0639\u064a \u0644\u0648\u0627\u0642\u0639 \u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u0647\u0646 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u0643\u0631\u0628\u0644\u0627\u0621 \u0627\u0644\u0645\u0642\u062f\u0633\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f 13\u060c \u0627\u0644\u0639\u062f\u062f 54\u060c 2017\u060c \u063587. \u2191<\/a><\/li>\n
                                        8. () \u0639\u0628\u062f \u0627\u0644\u0627\u0645\u064a\u0631 \u0635\u0628\u0627\u0631, “\u062a\u0648\u0638\u064a\u0641 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0641\u064a \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u062a\u062d\u0627\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a ” \u0623\u0637\u0627\u0631 \u0645\u0642\u062a\u0631\u062d \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642, \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621\u060c 2017\u060c \u063545. \u2191<\/a><\/li>\n
                                        9. () \u062f. \u0631\u0627\u0626\u062f \u0646\u0627\u062c\u064a \u0627\u062d\u0645\u062f\u060c \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u062f\u0627\u0631 \u0627\u0644\u0639\u0627\u062a\u0643 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0643\u062a\u0628\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0628 \u062a\u060c \u063593. \u2191<\/a><\/li>\n
                                        10. () \u0639\u0644\u064a \u0643\u0631\u064a\u0645 \u0631\u0627\u0636\u064a \u0641\u064a\u0631\u0648\u0632\u060c \u062a\u0623\u062b\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0631\u0628\u062d\u064a\u0629 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a\u060c (\u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0634\u0631\u0643\u062a\u064a \u0627\u0633\u064a\u0627 \u0633\u064a\u0644 \u0648\u0632\u064a\u0646 \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a)\u060c \u0631\u0633\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0639\u0627\u0644\u064a \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629, \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\u060c 2008\u060c \u063518. \u2191<\/a><\/li>\n
                                        11. () \u0631\u062c\u0627\u0621 \u0645\u062d\u0645\u0648\u062f \u0634\u0631\u064a\u0641, \u0623\u062b\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 – ( \u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629), \u0645\u0643\u062a\u0628\u0629 \u0632\u064a\u0646 \u0627\u0644\u062d\u0642\u0648\u0642\u064a\u0629 \u0648\u0627\u0644\u0627\u062f\u0628\u064a\u0629, \u0628\u064a\u0631\u0648\u062a, \u0644\u0628\u0646\u0627\u0646, 2013\u060c \u063544. \u2191<\/a><\/li>\n
                                        12. () \u0643\u062a\u0627\u0628 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0631\u0642\u0645 5\/557 \u0641\u064a 24\/2\/2019\u060c \u0645\u062f\u064a\u0631\u064a\u0629 \u0636\u0631\u0627\u0626\u0628 \u0641\u0631\u0639 \u0646\u064a\u0646\u0648\u0649 \u0627\u0644\u0627\u064a\u0645\u0646. \u2191<\/a><\/li>\n
                                        13. () \u0627\u0644\u0645\u0627\u062f\u0629 2 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0627\u0631\u062f\u0646\u064a \u0631\u0642\u0645 6 \u0644\u0633\u0646\u0629 1994 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0646\u0627\u0641\u0630. \u2191<\/a><\/li>\n
                                        14. () \u0627\u0644\u0645\u0627\u062f\u0629 1 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u064a \u0631\u0642\u0645 11 \u0644\u0633\u0646\u0629 1991 \u0627\u0644\u0645\u0639\u062f\u0644. \u2191<\/a><\/li>\n
                                        15. () \u0648\u0639\u0631\u0641\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u064a\u0645\u0646\u064a: “\u0628\u0623\u0646\u0647\u0627 \u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u062d\u064a\u0627\u0632\u0629 \u0627\u0644\u0633\u0644\u0639\u0629 \u0623\u0648 \u0623\u062f\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0628\u0627\u0626\u0639\u064b \u0644\u0644\u0645\u0634\u062a\u0631\u064a”\u060c \u0644\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u064a\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 2 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u064a\u0645\u0646\u064a \u0631\u0642\u0645 (19) \u0644\u0633\u0646\u0629 2001\u060c \u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060chttps:\/\/yemen-nic.info\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629: 24\/12\/2020. \u2191<\/a><\/li>\n
                                        16. () \u0648\u0639\u0631\u0641\u062a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: “\u0628\u0627\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0628\u0627\u0626\u0639 \u0639\u0646 \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u0628\u064a\u0639 \u0648\u062a\u062a\u0631\u0627\u0648\u062d \u0642\u064a\u0645\u062a\u0647\u0627 \u0641\u064a \u0623\u0645\u064a\u0631\u0643\u0627 \u0628\u064a\u0646 1% \u064810% \u0648\u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u00a0\u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u060c \u0644\u0623\u0646 \u0627\u0644\u0628\u0627\u0626\u0639 \u064a\u062d\u0635\u0644 \u0642\u064a\u0645\u062a\u0647\u0627 \u0645\u0646\u0647\u060c hani\u060c \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u064a\u0631\u0643\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u0631\u0627\u0635\u062f \u0627\u0644\u0639\u0631\u0628\u064a\u060c https:\/\/hanisblog.com\/author\/hd<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 24\/12\/2020. \u2191<\/a><\/li>\n
                                        17. () \u062f. \u0633\u0639\u0648\u062f \u062c\u0627\u064a\u062f \u0645\u0634\u0643\u0648\u0631\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0647\u062f\u0627\u0641\u0647\u0627 \u0648\u062e\u0635\u0627\u0626\u0635\u0647\u0627 \u0648\u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062b\u0646\u0649\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/www.researchgate.net\/publication<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 24\/12\/2020. \u2191<\/a><\/li>\n
                                        18. () \u0639\u0644\u064a \u062d\u0645\u0648\u062f \u0627\u0644\u0639\u062f\u064a\u0646\u064a\u060c \u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u062c\u0644\u0629 \u0645\u0646\u062a\u062f\u0649 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0627\u0644\u0639\u062f\u062f 9 \u0648 10\u060c https:\/\/tax-form.yoo7.com<\/a> t122-toppic\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 24\/12\/2020. \u2191<\/a><\/li>\n
                                        19. () \u0639\u0644\u064a \u0643\u0631\u064a\u0645 \u0631\u0627\u0636\u064a \u0641\u064a\u0631\u0648\u0632\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642\u060c \u063520. \u2191<\/a><\/li>\n
                                        20. () \u0645\u0646\u0635\u0648\u0631 \u0627\u0644\u0628\u062f\u064a\u0648\u064a\u060c \u0645\u062d\u0645\u062f \u0627\u0644\u0628\u0627\u0628\u0644\u064a\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c 2004\u060c \u0635386. \u2191<\/a><\/li>\n
                                        21. () \u0623\u064a\u0645\u0646 \u062d\u062f\u0627\u062f\u060c \u0639\u0645\u0631 \u0628\u0646\u064a \u0627\u0631\u0634\u064a\u062f\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0637\u0628\u064a\u0639\u0629 \u0648\u062e\u0635\u0627\u0626\u0635 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u062f\u0627\u0631 \u0635\u0641\u0627\u0621 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0639\u0645\u0627\u0646\u060c 2010\u060c \u063521. \u2191<\/a><\/li>\n
                                        22. () \u062f. \u0639\u0628\u0627\u0633 \u0645\u0641\u0631\u062c \u0627\u0644\u0641\u062d\u0644\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u0628\u0631\u0644\u064a\u0646\u060c \u0627\u0644\u0639\u062f\u062f 12\u060c \u062c\u0627\u0646\u0641\u064a\u060c 2020\u060c \u0635 \u0635(132-154). \u2191<\/a><\/li>\n
                                        23. () \u062f. \u0639\u0627\u062f\u0644 \u0641\u0644\u064a\u062d \u0627\u0644\u0639\u0644\u064a, \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a, \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u062c\u0627\u0645\u0639\u064a, \u0628\u064a\u0631\u0648\u062a, \u0644\u0628\u0646\u0627\u0646, 2008\u060c \u0635263. \u2191<\/a><\/li>\n
                                        24. () \u062f. \u0633\u0639\u0648\u062f \u062c\u0627\u064a\u062f \u0645\u0634\u0643\u0648\u0631 \u0627\u0644\u0639\u0627\u0645\u0631\u064a\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642\u060c \u06352. \u2191<\/a><\/li>\n
                                        25. () \u0646\u0648\u0641\u0644 \u063a\u0646\u064a\u060c \u0645\u0627 \u0647\u064a \u0627\u0647\u0645 \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/specialties.bayt.com\/ar\/specialties\/dashboard<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 25\/12\/2020. \u2191<\/a><\/li>\n
                                        26. () \u0645\u062d\u0645\u062f \u0634\u0639\u0628\u0627\u0646 \u0627\u0645\u0627\u0645 \u0627\u0644\u0633\u064a\u062f\u060c \u0627\u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0627\u0648\u0644\u060c \u062f\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0647\u062c \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0639\u0645\u0627\u0646 2016\u060c \u063550. \u2191<\/a><\/li>\n
                                        27. () \u0627\u0644\u0645\u0635\u062f\u0631 \u0646\u0641\u0633\u0647\u060c \u063550. \u2191<\/a><\/li>\n
                                        28. () \u0633\u0639\u064a\u062f \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0648 \u0634\u0643\u0631\u064a \u0631\u062c\u0628\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0640\u0640\u0629\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c 2007\u060c \u0635210. \u2191<\/a><\/li>\n
                                        29. () \u062f. \u0639\u0632\u062a \u0639\u0628\u062f\u0627\u0644\u062d\u0645\u064a\u062f \u0627\u0644\u0628\u0631\u0639\u064a\u060c \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u062f\u0627\u0631 \u0627\u0644\u0648\u0644\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0628\u0627\u0644\u0645\u0646\u0648\u0641\u064a\u0629\u060c \u0645\u0635\u0631\u060c 2001-2002\u060c \u0635316. \u2191<\/a><\/li>\n
                                        30. () \u0627\u0644\u0645\u0627\u062f\u0629 2 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0627\u0631\u062f\u0646\u064a \u0631\u0642\u0645 6 \u0644\u0633\u0646\u0629 1994 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0646\u0627\u0641\u0630. \u2191<\/a><\/li>\n
                                        31. () \u0631\u0641\u0639\u062a \u0639\u0628\u062f\u0627\u0644\u062d\u0645\u064a\u062f\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062e\u0628\u0631\u0627\u062a \u0648\u062d\u0644\u0648\u0644\u060c \u0648\u0641\u0642\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0631\u0642\u0645 36 \u0644\u0633\u0646\u0629 2000 \u0648\u0627\u0644\u0645\u0637\u0628\u0642 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 2\/1\/2001\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0639\u0645\u0627\u0646\u060c 2001\u060c \u0635 \u0635 (28- 29). \u2191<\/a><\/li>\n
                                        32. () \u062f. \u0645\u062d\u0645\u062f \u0627\u0628\u0648 \u0646\u0635\u0627\u0631 \u0648 \u0645\u062d\u0641\u0648\u0638 \u0627\u0644\u0645\u0634\u0627\u0639\u0644\u0629 \u0648 \u062f. \u0641\u0631\u0627\u0633 \u0639\u0637\u0627 \u0627\u0644\u0644\u0647 \u0627\u0644\u0634\u0647\u0648\u0627\u0646\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u2013 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0631\u062f\u0646\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629\u060c \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0639\u0645\u0627\u0646\u060c 2009\u060c \u0635 \u0635 (368- 369). \u2191<\/a><\/li>\n
                                        33. () \u0639\u0645\u0631 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0628\u0646\u064a \u0627\u0631\u0634\u064a\u062f\u060c \u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c \u062f\u0627\u0631 \u0635\u0641\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0639\u0645\u0627\u0646\u060c 2013\u060c \u0635 \u0635 (30-31). \u2191<\/a><\/li>\n
                                        34. () \u062e\u062f\u064a\u062c\u0629 \u0627\u0644\u0623\u0639\u0633\u0631, \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629, \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a \u0627\u0644\u062d\u062f\u064a\u062b \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631, \u0627\u0644\u0642\u0627\u0647\u0631\u0629, \u0645\u0635\u0631, 2006\u060c \u0635160. \u2191<\/a><\/li>\n
                                        35. () \u0632\u064a\u0646 \u0627\u0644\u0639\u0627\u0628\u062f\u064a\u0646 \u0646\u0627\u0635\u0631\u060c \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a, \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629, \u0627\u0644\u0642\u0627\u0647\u0631\u0629 , \u0645\u0635\u0631, 1979\u060c \u0635 247. \u2191<\/a><\/li>\n
                                        36. () \u0639\u0645\u0631 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0628\u0646\u064a \u0627\u0631\u0634\u064a\u062f\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642\u060c \u0635 \u0635 (44-45). \u2191<\/a><\/li>\n
                                        37. () \u0646\u062c\u0645\u0629 \u0627\u0644\u0635\u0628\u062d\u060c \u0645\u0627 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/www.babelsoftco.com\/articles\/sales-tax<\/a>\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 25\/12\/2020. \u2191<\/a><\/li>\n
                                        38. () \u0645\u062d\u0645\u062f \u0634\u0639\u0628\u0627\u0646 \u0627\u0645\u0627\u0645 \u0633\u064a\u062f\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642\u060c \u0635 \u0635 (59- 61). \u2191<\/a><\/li>\n
                                        39. () \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0631\u0642\u0645 \u0627\u0644\u0627\u0639\u0645\u0627\u0644: \u0647\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u0631\u0627\u062d\u0644\u0647\u0627 \u0627\u0644\u062a\u064a \u062a\u0645\u0631 \u0628\u0647\u0627 \u0628\u062f\u0621 \u0645\u0646 \u0627\u0648\u0644 \u0645\u0631\u062d\u0644\u0629 \u0644\u0628\u064a\u0639 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0627\u0648\u0644\u064a\u0629 \u0648\u0645\u0631\u0648\u0631\u0627\u064b \u0628\u0627\u062e\u0631 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u062d\u062a\u0649 \u0648\u0635\u0648\u0644\u0647\u0627 \u0644\u0644\u0645\u0634\u062a\u0631\u064a \u0627\u0644\u0627\u062e\u064a\u0631\u060c \u064a\u0648\u0646\u0633 \u0623\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0628\u064a\u0631\u0648\u062a\u060c 1985\u060c \u0635137. \u2191<\/a><\/li>\n
                                        40. () \u0645\u062d\u0645\u062f \u0634\u0639\u0628\u0627\u0646 \u0627\u0645\u0627\u0645 \u0633\u064a\u062f\u060c \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u0635 \u0635 (51- 58). \u2191<\/a><\/li>\n
                                        41. () \u0631\u0624\u0648\u0641 \u0639\u0628\u062f \u0627\u0644\u0645\u0646\u0639\u0645 \u0645\u062d\u0645\u0648\u062f \u0648 \u0633\u0639\u064a\u062f \u0639\u0644\u064a, ” \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 ” \u0645\u0631\u0643\u0632 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0641\u062a\u0648\u062d, \u0627\u0644\u0642\u0627\u0647\u0631\u0629 , \u0645\u0635\u0631, 1995\u060c \u063518. \u2191<\/a><\/li>\n
                                        42. () \u0633\u0639\u064a\u062f \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0639\u062b\u0645\u0627\u0646 \u0648 \u0634\u0643\u0631\u064a \u0631\u062c\u0628 \u0627\u0644\u0639\u0634\u0645\u0627\u0648\u064a\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642\u060c \u0635210. \u2191<\/a><\/li>\n
                                        43. () \u0623\u062d\u0645\u062f \u0645\u0627\u0647\u0631 \u0639\u0632\u060c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u062d\u062f\u0648\u0646 \u0644\u0644\u0637\u0628\u0627\u0639\u0629\u060c \u0645\u0635\u0631\u060c 1995\u060c \u0635108. \u2191<\/a><\/li>\n
                                        44. () \u0639\u0628\u062f \u0627\u0644\u0639\u0627\u0644 \u0627\u0644\u0635\u0643\u0628\u0627\u0646\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642\u060c \u063554. \u2191<\/a><\/li>\n
                                        45. () \u0633\u0639\u064a\u062f \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0648\u0634\u0643\u0631\u064a \u0631\u062c\u0628\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642\u060c \u0635211. \u2191<\/a><\/li>\n
                                        46. () \u0630\u0648 \u0627\u0644\u0641\u0642\u0627\u0631 \u0639\u0644\u064a \u0631\u0633\u0646 \u0627\u0644\u0633\u0627\u0639\u062f\u064a\u060c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627\u060c \u0627\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u0647\u0631\u064a\u0646\u060c \u0627\u0644\u0639\u0631\u0627\u0642\u060c 2007\u060c \u0635 \u0635 (24-27). \u2191<\/a><\/li>\n
                                        47. () \u062f. \u0639\u0645\u0627\u062f \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0648 \u0632\u064a\u062f \u0643\u0631\u064a\u0645 \u0627\u0644\u0634\u0627\u0641\u0639\u064a\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0641\u0647\u0648\u0645\u0627 \u0648\u062a\u0646\u0638\u064a\u0645\u0647\u0627 \u0627\u0644\u0641\u0646\u064a (\u0644\u0628\u0646\u0627\u0646 \u062d\u0627\u0644\u0629 \u062f\u0631\u0627\u0633\u064a\u0629)\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f 24\u060c \u0627\u0644\u0639\u062f\u062f 105\u060c \u0627\u0644\u0639\u0631\u0627\u0642\u060c 2018\u060c \u0635371. \u2191<\/a><\/li>\n
                                        48. () \u0642\u0627\u0633\u0645 \u0646\u0627\u064a\u0641 \u0639\u0644\u0648\u0627\u0646 \u0648 \u0646\u062c\u064a\u0629 \u0645\u064a\u0644\u0627\u062f \u0627\u0644\u0632\u0628\u0627\u0646\u064a\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u060c \u0627\u0644\u0642\u064a\u0627\u0633\u060c \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u062f\u0627\u0631 \u0627\u0644\u062b\u0642\u0627\u0641\u0629\u060c \u0639\u0645\u0627\u0646\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f 24\u060c \u0627\u0644\u0639\u062f\u062f 105\u060c 2018\u060c \u0635372. \u2191<\/a><\/li>\n
                                        49. () \u062f. \u0639\u0645\u0627\u062f \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0648 \u0632\u064a\u062f \u0643\u0631\u064a\u0645 \u0627\u0644\u0634\u0627\u0641\u0639\u064a\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642\u060c \u0635372. \u2191<\/a><\/li>\n
                                        50. () \u0639\u062f\u064a \u0633\u0627\u0644\u0645 \u0648 \u062f. \u0633\u0631\u0627\u0621 \u0633\u0627\u0644\u0645\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u060c \u0645\u062c\u0644\u0629 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0631\u0627\u0641\u062f\u064a\u0646\u060c \u0627\u0644\u0645\u062c\u0644\u062f 37\u060c \u0627\u0644\u0639\u062f\u062f 18\u060c 2018\u060c \u063545. \u2191<\/a><\/li>\n
                                        51. () \u0645\u062d\u0645\u062f \u062e\u064a\u0631 \u0627\u0644\u0639\u0643\u0627\u0645\u060c \u0645\u0642\u0627\u0644\u0629 \u0639\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0645\u0635\u0631 (http:\/\/arab-ency.com.sy\/law\/detail\/164474)\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u062921\/2\/2021. \u2191<\/a><\/li>\n
                                        52. () \u0627\u0644\u0645\u0627\u062f\u0629 28 \u0645\u0646 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0644\u0639\u0627\u0645 2005. \u2191<\/a><\/li>\n
                                        53. () \u062c\u0648\u0644\u064a\u0627\u0646 \u0643\u0627\u062c\u0627\u0646\u060c Sales Tax Definition\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c https:\/\/www.investopedia.com\/terms\/s\/salestax.asp<\/a> \u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 26\/12\/2020. \u2191<\/a><\/li>\n
                                        54. () \u0631\u062c\u0627\u0621 \u0645\u062d\u0645\u0648\u062f \u0634\u0631\u064a\u0641\u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642\u060c \u063513. \u2191<\/a><\/li>\n
                                        55. () \u062f. \u0647\u0628\u0629 \u0627\u0644\u0644\u0647 \u0645\u0635\u0637\u0641\u0649\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u062a\u0639\u0631\u064a\u0641 \u0648\u0645\u0641\u0627\u0647\u064a\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0645\u0642\u0627\u0644\u0629 \u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a file storage (uowa.edu.iq)\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0632\u064a\u0627\u0631\u0629 26\/12\/2020. \u2191<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                                          \u0639\u0644\u064a\u0627\u0621 \u0639\u0628\u062f\u0627\u0644\u062c\u0628\u0627\u0631 \u064a\u0648\u0646\u06331 \u062f. \u0641\u0636\u064a\u0644\u0629 \u0639\u0628\u0627\u0633 \u063a\u0627\u0626\u06282 1 \u0645\u0633\u062a\u0634\u0627\u0631 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0633\u0627\u0639\u062f\/ \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\/ \u0645\u0631\u0643\u0632 \u0627\u0644\u062a\u062d\u0633\u0633 \u0627\u0644\u0646\u0627\u0626\u064a \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: soolaf74@gmail.com 2\u0645\u062f\u0631\u0633\/ \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: altaee@uomosul.edu.iq HNSJ, 2021, 2(11); […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-2127","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/2127","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=2127"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/2127\/revisions"}],"predecessor-version":[{"id":2131,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/2127\/revisions\/2131"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=2127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}