{"id":4832,"date":"2022-11-01T08:03:00","date_gmt":"2022-11-01T08:03:00","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=4832"},"modified":"2022-11-01T08:03:06","modified_gmt":"2022-11-01T08:03:06","slug":"3-11-15","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/3-11-15\/","title":{"rendered":"\u062a\u064e\u0642\u064a\u064a\u0645 \u062c\u064e\u0648\u062f\u064e\u0629 \u0627\u0644\u062a\u0651\u064e\u0642\u0627\u0631\u0650\u064a\u0631 \u0627\u0644\u0645\u064e\u0627\u0644\u064a\u0651\u064e\u0629 \u0644\u0650\u0644\u0645\u064f\u0624\u0633\u0651\u064e\u0633\u064e\u0627\u062a \u0627\u0644\u0635\u0651\u064e\u063a\u0650\u064a\u0631\u064e\u0629 \u0648\u0627\u0644\u0645\u064f\u062a\u064e\u0648\u0633\u0651\u0650\u0637\u064e\u0629 \u0627\u0644\u0633\u0651\u064f\u0648\u064e\u062f\u064e\u0627\u0646\u0650\u064a\u0651\u064e\u0629 \u0641\u0650\u064a \u0638\u0650\u0644 \u0627\u0633\u0652\u062a\u0650\u062e\u0652\u062f\u064e\u0627\u0645 \u0627\u0644\u0646\u0651\u064f\u0638\u064f\u0645 \u0627\u0644\u0645\u064f\u062d\u064e\u0627\u0633\u064e\u0628\u0650\u064a\u0651\u064e\u0629 \u0627\u0644\u0645\u064f\u062d\u064e\u0648\u0633\u064e\u0628\u064e\u0629 (\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0645\u0635\u0627\u0646\u0639 \u0627\u0644\u062d\u0644\u0648\u064a\u0627\u062a \u0648\u0627\u0644\u0628\u0633\u0643\u0648\u064a\u062a \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u062e\u0631\u0637\u0648\u0645\u2013 2021 \u0645)"},"content":{"rendered":"

\u062f. \u0623\u0634\u0631\u0641 \u0639\u0628\u062f\u0627\u0644\u0644\u0637\u064a\u0641 \u0639\u0628\u062f\u0627\u0644\u0631\u062d\u0645\u0646 \u0645\u062e\u062a\u0627\u06311<\/sup><\/strong><\/p>\n

1<\/sup> \u062c\u0627\u0645\u0639\u0629 \u0648\u0627\u062f\u064a \u0627\u0644\u0646\u064a\u0644\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n

\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: Ashruff1@gmail.com<\/p>\n

HNSJ, 2022, 3(11); https:\/\/doi.org\/10.53796\/hnsj31115<\/p>\n

\u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641
\n<\/a><\/p>\n

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/11\/2022\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/10\/2022\u0645<\/p>\n

\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 <\/strong><\/p>\n

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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u2013 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u2013 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629<\/p>\n

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

Assessing Financial Reports Quality of Sudanese SME Using Computerized Accounting Information Systems )Case study of sweets and biscuit factories in the state of Khartoum \u2013 2021(<\/strong><\/p>\n

Dr. Ashraf Abdul Latif Abdul Rahman Mukhtar 1<\/sup><\/strong><\/p>\n

1<\/sup> Nile Valley University, Sudan.<\/p>\n

Email: Ashruff1@gmail.com<\/p>\n

HNSJ, 2022, 3(11); https:\/\/doi.org\/10.53796\/hnsj31115<\/p>\n

Published at 01\/11\/2022 Accepted at 15\/10\/2021 <\/strong><\/p>\n

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

The study aimed to identify the relationship between the application of computerized accounting information systems and the quality of financial reports for small and medium enterprises in Sudan through a survey of the opinions of accountants and auditors in the confectionery and biscuit factories in the state of Khartoum. Where a random sample of 170 people representing accountants, heads of accounts departments, financial managers, auditors and members of accounting departments was selected mainly, 170 questionnaires were distributed and 150 questionnaires were retrieved with a retrieval rate of 88%, SPSS used to analyze the questionnaire data. The most important results are: The computerized accounting systems provided reliable and appropriate information and correct financial statements compared to the traditional accounting systems, which earned that information and financial statements the confidence of internal and external users, and the use of computerized information systems reflected positively on the quality of the financial reports.<\/p>\n

\u0627\u0644\u0645\u0642\u062f\u0645\u0629:<\/strong><\/p>\n

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

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

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\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

    \n
  1. \u0623\u0647\u0645\u064a\u0629 \u0639\u0644\u0645\u064a\u0629:<\/strong> \u062d\u064a\u062b \u0623\u062a\u064a \u0643\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u0623\u0647\u0645\u064a\u0629 \u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0648\u0627\u0633\u062a\u0642\u0631\u0627\u0621 \u0648\u062a\u0634\u062e\u064a\u0635 \u0648\u0627\u0642\u0639 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u064f\u062d\u064e\u0648\u0633\u064e\u0628\u0629 \u0641\u064a\u0647\u0627 \u0648\u062a\u062d\u0644\u064a\u0644\u0647 \u0648\u062a\u0642\u064a\u064a\u0645 \u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n
  2. \u0623\u0647\u0645\u064a\u0629 \u0639\u0645\u0644\u064a\u0629:<\/strong> \u0645\u0646 \u062d\u064a\u062b \u0625\u062b\u0631\u0627\u0621 \u0627\u0644\u0633\u0627\u062d\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0648\u0633\u062f \u062b\u063a\u0631\u0629 \u0639\u0644\u0645\u064a\u0629 \u0641\u064a \u0638\u0644 \u0646\u062f\u0631\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0635 \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 \u062a\u0643\u0648\u0646 \u0628\u0645\u062b\u0627\u0628\u0629 \u0645\u0631\u062c\u0639\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0644\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u062a\u0645\u064a\u0646.<\/li>\n<\/ol>\n

    \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

    \u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u0628\u062d\u062b \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u064f\u062d\u064e\u0648\u0633\u064e\u0628\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0642\u0635\u0627\u0621 \u0622\u0631\u0627\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0641\u064a \u0645\u0635\u0627\u0646\u0639 \u0627\u0644\u062d\u0644\u0648\u064a\u0627\u062a \u0648\u0627\u0644\u0628\u0633\u0643\u0648\u064a\u062a \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u062e\u0631\u0637\u0648\u0645.<\/p>\n

    \u062d\u062f\u0648\u062f \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

      \n
    1. \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629:<\/strong> \u00a0\u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u064f\u062d\u064e\u0648\u0633\u064e\u0628\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n
    2. \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0643\u0627\u0646\u064a\u0629: <\/strong>\u0645\u0635\u0627\u0646\u0639 \u0627\u0644\u062d\u0644\u0648\u064a\u0627\u062a \u0648\u0627\u0644\u0628\u0633\u0643\u0648\u064a\u062a \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u062e\u0631\u0637\u0648\u0645.<\/li>\n
    3. \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0632\u0645\u0627\u0646\u064a\u0629: <\/strong>2021\u0645.<\/li>\n
    4. \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629: <\/strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0641\u064a \u0645\u0635\u0627\u0646\u0639 \u0627\u0644\u0628\u0633\u0643\u0648\u064a\u062a \u0648\u0627\u0644\u062d\u0644\u0648\u064a\u0627\u062a \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u062e\u0631\u0637\u0648\u0645.<\/li>\n<\/ol>\n

      \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a<\/strong><\/p>\n

        \n
      1. \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0623\u0648\u0644\u064a\u0629:<\/strong> \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646\u060c \u0648\u0642\u062f \u062a\u0645 \u0623\u062e\u0630 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0639\u0646\u0647\u0645 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0623\u062f\u0627\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629.<\/li>\n
      2. \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062b\u0627\u0646\u0648\u064a\u0629: <\/strong>\u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u0643\u062a\u0628\u060c \u0627\u0644\u062f\u0648\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u062c\u0644\u0627\u062a\u060c \u0627\u0644\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0639\u0644\u0645\u064a\u0629\u060c \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0648\u0645\u0635\u0627\u062f\u0631 \u062b\u0627\u0646\u0648\u064a\u0629 \u0623\u062e\u0631\u0649: \u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0627\u0644\u0635\u062d\u0641\u064a\u0629\/ \u0627\u0644\u0645\u0624\u062a\u0645\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u062a\u062f\u064a\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629\/\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0639\u0645\u0644… \u0627\u0644\u062e.<\/li>\n<\/ol>\n

        \u0623\u0648\u0644\u0627\u064b. \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a<\/strong><\/p>\n

          \n
        1. \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629:<\/strong><\/li>\n<\/ol>\n

          1.1. \u062f\u0631\u0627\u0633\u0629 )\u0645\u0637\u0627\u0648\u0639\u060c 2019\u0645([[2]<\/a><\/sup>]<\/strong><\/p>\n

          \u062a\u0645\u062b\u0651\u064e\u0644 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0642\u064a\u0627\u0633 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0622\u0644\u064a\u0629. \u062a\u0645 \u0635\u064a\u0627\u063a\u0629 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u062f\u0629 \u062a\u0633\u0627\u0624\u0644\u0627\u062a \u0623\u0647\u0645\u0647\u0627: \u0643\u064a\u0641 \u062a\u0633\u0647\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0622\u0644\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u061f\u060c \u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u062c\u0648\u062f\u0629 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0622\u0644\u064a\u0629\u061f \u0648\u0645\u0627 \u0647\u064a \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u062a\u0648\u0627\u0641\u0631\u0647\u0627 \u0641\u064a \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0643\u0641\u0627\u0621\u0629 \u0648\u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0622\u0644\u064a\u0629\u061f. \u0627\u0641\u062a\u0631\u0636\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062c\u0648\u062f \u062a\u0623\u062b\u064a\u0631 \u0644\u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0622\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062e\u0644\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0622\u0644\u064a\u0629 \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u062c\u0647\u062f \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u062e\u0627\u0635\u0629 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0623\u0632\u0645\u0627\u062a. \u0623\u0648\u0635\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062e\u0627\u0635\u0629 \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0622\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0625\u0630 \u0623\u0646\u0647\u0627 \u062a\u0645\u062b\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062b\u0627\u0644\u064a \u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n

          1.2. \u062f\u0631\u0627\u0633\u0629 (<\/strong>\u0634\u0642\u0641\u0629 \u062e\u0644\u064a\u0644\u060c 2020\u0645)[<\/strong><\/a>[3]<\/a>] <\/strong><\/p>\n

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          1.3. \u062f\u0631\u0627\u0633\u0629 (\u062e\u0644\u064a\u0644\u060c 2021\u0645)[[4]<\/a><\/sup>]<\/strong><\/p>\n

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            \n
          1. \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/li>\n<\/ol>\n

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            \u0627\u0644\u0646\u0638\u0627\u0645 System:<\/strong> \u0645\u0646 \u0627\u0644\u0645\u0639\u0631\u0648\u0641 \u0628\u0623\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u064a\u062a\u0643\u0648\u0646 \u0645\u0646 \u0639\u062f\u0629 \u0639\u0646\u0627\u0635\u0631 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0628\u0639\u0636\u0647\u0627 \u0628\u0639\u0636\u0627\u064b\u060c \u0648\u0630\u0644\u0643 \u0644\u062a\u0623\u062f\u064a\u0629 \u0648\u0638\u064a\u0641\u0629 \u0645\u0639\u064a\u0646\u0629 \u0623\u0648 \u0639\u062f\u0629 \u0648\u0638\u0627\u0626\u0641\u060c \u0648\u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0625\u0646 \u0643\u0627\u0646 \u0630\u0644\u0643 \u0627\u0644\u0646\u0638\u0627\u0645 \u0645\u062d\u0648\u0633\u0628\u0627\u064b \u0623\u0645 \u0644\u0627\u060c \u0641\u062f\u0648\u0645\u0627\u064b \u062a\u062d\u0643\u0645\u0647 \u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u064a\u062a\u0645 \u0627\u062a\u0628\u0627\u0639\u0647\u0627 \u0628\u0634\u0643\u0644 \u0631\u0648\u062a\u064a\u0646\u064a\u060c \u0643\u0645\u0627 \u062a\u062a\u0645 \u0645\u0631\u0627\u0642\u0628\u0629 \u062a\u0644\u0643 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0623\u064a \u0627\u062e\u062a\u0631\u0627\u0642\u0627\u062a \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0629[[5]<\/a><\/sup>].<\/p>\n

            2.1.1. \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a Information System:<\/strong><\/p>\n

            \u064a\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a. \u0648\u064a\u0639\u0631\u0641 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0623\u0646\u0647: \u201c\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0631\u0627\u0628\u0637\u0629 \u0645\u0639 \u0628\u0639\u0636\u0647\u0627 \u0627\u0644\u0628\u0639\u0636 \u0628\u0634\u0643\u0644 \u0645\u0646\u062a\u0638\u0645 \u0645\u0646 \u0627\u062c\u0644 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u064a\u062f\u0629\u060c \u0648\u0625\u064a\u0635\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0628\u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u060c \u0648\u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u060c \u0645\u0646 \u0623\u062c\u0644 \u0645\u0633\u0627\u0639\u062f\u062a\u0647\u0645 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0645\u0648\u0643\u0644\u0629 \u0625\u0644\u064a\u0647\u0645[[6]<\/a><\/sup>].<\/p>\n

            \u0648\u0645\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647 \u0643\u0630\u0644\u0643 \u0623\u0646 \u0623\u064a \u0646\u0638\u0627\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u064a\u062a\u0643\u0648\u0646 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0645\u0643\u0648\u0646\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629:<\/p>\n

              \n
            1. \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a<\/strong> :Inputs: \u0648\u0647\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0648\u0627\u0644\u0645\u0639\u0637\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0625\u062f\u062e\u0627\u0644\u0647\u0627 \u0644\u0644\u0646\u0638\u0627\u0645 \u0644\u063a\u0627\u064a\u0629 \u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627.<\/li>\n
            2. \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629<\/strong> Processing:<\/strong> \u0648\u0647\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0637\u0642\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u062a\u062c\u0631\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0628\u063a\u0631\u0636 \u0625\u0639\u062f\u0627\u062f\u0647\u0627 \u0648\u062a\u0647\u064a\u0626\u062a\u0647\u0627 \u0644\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645.<\/li>\n
            3. \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a<\/strong> Outputs:<\/strong> \u0648\u0647\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0628\u0639\u062f \u0623\u0646 \u064a\u0646\u0647\u064a \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062f\u062e\u0644\u0629[[7]<\/a><\/sup>].<\/li>\n<\/ol>\n

              2.1.2. \u0639\u0646\u0627\u0635\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u064f\u062d\u064e\u0648\u0633\u064e\u0628\u0629<\/strong><\/p>\n

              \u0647\u0646\u0627\u0643 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0648\u0627\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062a\u0643\u0648\u0646 \u0645\u0646\u0647\u0627 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0645\u0639 \u0628\u0639\u0636\u0647\u0627 \u0627\u0644\u0628\u0639\u0636 \u0628\u0635\u0648\u0631\u0629 \u0645\u062a\u0646\u0627\u0633\u0642\u0629 \u0648\u0645\u062a\u0631\u0627\u0628\u0637\u0629 \u0648\u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0641\u064a \u0633\u0628\u064a\u0644 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0633\u0639\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642\u0647\u0627. \u0648\u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u064a\u0639\u0645\u0644\u0648\u0646 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u062a\u0634\u063a\u064a\u0644 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0643\u0644 \u0645\u0646 \u0627\u0644\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u060c \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u064a\u062a\u0645 \u0630\u0644\u0643 \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644. \u0648\u0639\u0644\u064a\u0647 \u0641\u0625\u0646 \u0645\u0643\u0648\u0646\u0627\u062a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0633\u0648\u0641 \u062a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0622\u062a\u064a[[8]<\/a><\/sup>]<\/strong>: \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0623\u0641\u0631\u0627\u062f\u060c \u0627\u0644\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u060c \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0623\u062a\u0635\u0627\u0644\u0627\u062a.<\/p>\n

              2.1.3. \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062d\u0627\u0633\u0648\u0628 \u0639\u0644\u0649 \u0645\u0642\u0648\u0645\u0627\u062a \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 <\/strong><\/p>\n

              \u064a\u0639\u062a\u0645\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 – \u0641\u064a \u0623\u064a \u0645\u0624\u0633\u0633\u0629 – \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0648\u0627\u0633\u0637\u062a\u0647\u0627 \u0648\u0647\u064a \u062a\u0634\u0645\u0644 \u0643\u0644\u0627\u064b \u0645\u0646 : \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629\u060c \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u062a\u0634\u0643\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a \u0645\u0631\u062a\u0643\u0632\u0627\u062a \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u0623\u0633\u062a\u063a\u0646\u0627\u0621 \u0639\u0646 \u0623\u064a \u0645\u0646\u0647\u0627 \u0645\u0647\u0645\u0627 \u0643\u0627\u0646\u062a \u0637\u0631\u064a\u0642\u0629 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u064a\u062f\u0648\u064a\u0629 \u0623\u0645 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0648\u0646\u0638\u0631\u0627\u064b \u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u064f\u062d\u064e\u0648\u0633\u064e\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u0625\u0646 \u0647\u0646\u0627\u0643 \u062a\u0623\u062b\u064a\u0631\u0627\u064b \u0645\u0628\u0627\u0634\u0631\u0627\u064b \u0639\u0644\u0649 \u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u064a\u0645\u0643\u0646 \u062a\u0648\u0636\u064a\u062d\u0647\u0627 \u0643\u0645\u0627 \u064a\u0644\u064a[[9]<\/a><\/sup>]<\/strong>:<\/p>\n

                \n
              1. \u0627\u0644\u0623\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u064a\u0629: <\/strong>\u0625\u0646 \u0627\u0644\u0623\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u064a\u062a\u0637\u0644\u0628 \u0636\u0631\u0648\u0631\u0629 \u062a\u0639\u062f\u064a\u0644 \u0634\u0643\u0644 \u0648\u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0623\u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0633\u062a\u0646\u062f\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u062a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0628\u0635\u0648\u0631\u0629 \u062a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0637\u0628\u0642 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0631\u0645\u064a\u0632 \u0627\u0644\u0645\u062a\u0628\u0639 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u062d\u0641\u0638\u0647\u0627 \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0634\u0631\u064a\u0637 \u0627\u0644\u0645\u0645\u063a\u0646\u0637 \u0623\u0648\u0627\u0644\u0623\u0642\u0631\u0627\u0635 \u0627\u0644\u0645\u0645\u063a\u0646\u0637\u0629.<\/li>\n
              2. \u0627\u0644\u0623\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629: <\/strong>\u0641\u064a \u0638\u0644 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u062a\u062a\u0639\u062f\u062f \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0644\u0643\u0646 \u0639\u0646\u062f \u0627\u0644\u0623\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u062a\u064f\u0639\u064e\u062f \u0630\u0627\u0643\u0631\u0629 \u0627\u0644\u062d\u0627\u0633\u0648\u0628 \u0648\u0627\u0644\u0623\u0634\u0631\u0637\u0629 \u0627\u0644\u0645\u0645\u063a\u0646\u0637\u0629 \u0648\u0627\u0644\u0623\u0642\u0631\u0627\u0635 \u0627\u0644\u0645\u0645\u063a\u0646\u0637\u0629 \u0628\u0645\u062b\u0627\u0628\u0629 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0648\u0642\u062f \u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u062a\u0639\u062f\u062f \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0639\u062f\u0627\u062f \u062f\u0641\u0627\u062a\u0631 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0648\u0645\u062a\u0646\u0648\u0639\u0629 \u062a\u0646\u0627\u0633\u0628 \u0623\u0639\u0645\u0627\u0644 \u0648\u0623\u062d\u062c\u0627\u0645 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0645\u0627 \u0623\u062f\u0649 \u0625\u0644\u0649 \u0633\u0647\u0648\u0644\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0633\u0631\u0639\u0629 \u0641\u0627\u0626\u0642\u0629 \u062c\u062f\u0627\u064b \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0623\u0648 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0623\u0648\u0627\u0644\u0625\u0644\u063a\u0627\u0621 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631.<\/li>\n
              3. \u0627\u0644\u0623\u062b\u0631 \u0639\u0644\u0649 \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a: \u0625<\/strong>\u0646 \u0627\u0644\u0623\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0642\u062f \u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0644\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0633\u0631\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629 – \u0625\u062c\u0645\u0627\u0644\u064a\u0629\u064b \u0643\u0627\u0646\u062a \u0623\u0645 \u0641\u0631\u0639\u064a\u0629 -\u060c \u0648\u0643\u0630\u0644\u0643 \u062f\u0642\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/li>\n<\/ol>\n

                \u062f. \u0627\u0644\u0623\u062b\u0631 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: <\/strong>\u0623\u062f\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0625\u0644\u0649 \u062f\u0642\u0629 \u0648\u0633\u0631\u0639\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u2013 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a\u0629 \u2013 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u2013 \u0627\u0644\u0641\u0635\u0644\u064a\u0629 \u2013 \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0639\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0634\u0627\u0634\u0629 \u0627\u0644\u0639\u0631\u0636 \u0627\u0644\u0645\u0631\u0626\u064a \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0633\u0631\u0639\u0629 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0636\u0645\u0647\u0627 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0642\u0628\u0644 \u0637\u0628\u0627\u0639\u062a\u0647\u0627 \u0623\u0648 \u062a\u062e\u0632\u064a\u0646\u0647\u0627.<\/p>\n

                2.2. \u062f\u0648\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u062c\u0648\u062f\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/strong><\/p>\n

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