{"id":5887,"date":"2023-02-05T16:34:44","date_gmt":"2023-02-05T16:34:44","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=5887"},"modified":"2023-02-05T16:34:52","modified_gmt":"2023-02-05T16:34:52","slug":"4-2-58","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/4-2-58\/","title":{"rendered":"\u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u062f\u0649 \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629"},"content":{"rendered":"

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

HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4258<\/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\/02\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 21\/01\/2023\u0645<\/p>\n

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

Obstacles to tax collection in the municipalities of the Hashemite Kingdom of Jordan<\/p>\n

Aysheh Abd Almajeed Hamdan Aljuneidi1<\/sup><\/strong><\/p>\n

1<\/sup> Treasurer, Greater Jerash Municipality, Ministry of Local Administration, Jordan.<\/p>\n

Email: mailto: Alia.aljunaidi@gmail.com<\/p>\n

HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4258<\/p>\n

Published at 01\/02\/2023 Accepted at 21\/01\/2023 <\/strong><\/p>\n

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

The study aimed to reveal the causes and obstacles to tax collection in the municipalities of the Hashemite Kingdom of Jordan, as well as to identify the best means that limit the obstacles to tax collection in the municipalities of the Hashemite Kingdom of Jordan. One of the most important reasons for evasion and obstacles to paying fees and taxes in municipalities is the sense of weakness of municipalities and their inability to apply the law and enforce their rights, and their inability to exercise their oversight responsibilities in order to put a hand on practices that are considered evasion. Taxes and referring their owners to the judiciary, as well as randomness in determining municipal and roofing fees, and flexibility in applying fees in municipalities, which generates a feeling of injustice in determining fees. The study also found that one of the most important means that limit tax evasion in municipalities is; Make rewarding discounts for obligated persons, as well as impose a late fine on fees and taxes, as well as conduct media campaigns on the need to educate citizens about the importance of paying dues incurred. The study recommended the need to work to raise the level of tax awareness among service recipients through speedy termination of all financial obligations.<\/strong><\/p>\n

Key Words: <\/strong>Obstacles to tax collection, municipalities.<\/p>\n

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

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\u062a\u0633\u0639\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

– \u0645\u0627 \u0647\u064a \u0623\u0633\u0628\u0627\u0628 \u0648\u0645\u0639\u0648\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/p>\n

– \u0645\u0627 \u0647\u064a \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0648\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u064a \u062a\u062d\u062f \u0645\u0646 \u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/p>\n

\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/p>\n

\u062a\u0633\u0639\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

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

– \u0648\u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u0641\u0636\u0644 \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u062a\u062d\u062f \u0645\u0646 \u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/p>\n

\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n

\u062a\u0633\u062a\u0645\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0645\u0645\u0627 \u064a\u0644\u064a:<\/p>\n

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

    \u062d\u062f\u0648\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n

    \u0627\u0644\u062d\u062f \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a \u0627\u0644\u0630\u064a \u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 : \u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u062f\u0649 \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/p>\n

    \u0627\u0644\u062d\u062f \u0627\u0644\u0645\u0643\u0627\u0646\u064a: \u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/p>\n

    \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629: \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/p>\n

    \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0632\u0645\u0627\u0646\u064a\u0629: \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0641\u064a\u0647\u0627 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0639\u0627\u0645 (2022).<\/p>\n

    \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n

    \u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644: <\/strong>\u0647\u064a \u0623\u0628\u0631\u0632 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u064a\u0629 \u0641\u064a \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u0641\u0639.<\/p>\n

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

    \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<\/strong> \u0647\u064a \u0645\u0628\u0644\u063a \u0645\u0627\u0644\u064a \u062a\u062a\u0642\u0627\u0636\u0627\u0647 \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0628\u0647\u062f\u0641 \u062a\u0645\u0648\u064a\u0644 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0644\u0647\u0645.<\/p>\n

    \u0648\u0642\u0627\u0645\u062a \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0628\u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u0625\u062c\u0631\u0627\u0626\u064a\u0627\u064b: <\/strong>\u0647\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0629 \u0645\u0639\u064a\u0646\u0629.<\/p>\n

    \u0648\u0642\u062f \u0642\u0627\u0645\u062a \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0628\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u062c\u0631\u0627\u0626\u064a\u0627\u064b:<\/strong> \u0647\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0645\u0642\u062f\u0631\u0627\u062a\u0647\u0627 \u0644\u0644\u062d\u062f \u0645\u0646 \u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u062f\u064a\u0647\u0627.<\/p>\n

    \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629:<\/strong><\/p>\n

    \u0633\u064a\u062a\u0645 \u0639\u0631\u0636 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0627\u0644\u0623\u062d\u062f\u062b \u0625\u0644\u0649 \u0627\u0644\u0623\u0642\u062f\u0645 \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p>\n

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    \u062a\u062a\u0634\u0627\u0628\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0645\u0646\u0647\u0627:<\/strong><\/p>\n

      \n
    • \u062c\u0645\u064a\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0631\u0643\u0632\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0628\u0644\u062f\u064a \u0648\u0645\u0646 \u0636\u0645\u0646\u0647\u0627 \u0627\u0644\u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n
    • \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u0645\u0633\u062d\u064a \u0648\u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648\u0647 \u0645\u0627 \u0627\u062a\u062c\u0647\u062a \u0625\u0644\u064a\u0647 \u0627\u0644\u0628\u0627\u062d\u062b\u0629.<\/li>\n
    • \u062c\u0627\u0621\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0646 \u0645\u0627 \u062a\u0645 \u0639\u0631\u0636\u0629 \u0645\u0646 \u062f\u0631\u0627\u0633\u0627\u062a \u0633\u0627\u0628\u0642\u0629 \u0641\u064a \u062c\u0648\u0627\u0646\u0628 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646\u0647\u0627\u061b \u0627\u062e\u062a\u0644\u0641\u062a \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062a\u064a \u0637\u0628\u0642\u062a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0643\u0648\u0646 \u0644\u0627 \u064a\u062c\u0648\u062f \u062f\u0631\u0627\u0633\u0627\u062a \u0628\u0646\u0641\u0633 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0637\u0628\u0642\u062a \u0639\u0644\u0649 \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/li>\n<\/ul>\n

      \u0648\u0627\u0633\u062a\u0641\u0627\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0645\u0646 \u0639\u0631\u0636 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0641\u064a \u0639\u062f\u0629 \u062c\u0648\u0627\u0646\u0628 \u0645\u0646 \u0623\u0647\u0645\u0647\u0627:<\/strong><\/p>\n

        \n
      1. \u062a\u062d\u062f\u064a\u062f \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629.<\/li>\n
      2. \u0648\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627.<\/li>\n
      3. \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u0645\u0644\u0627\u0626\u0645.<\/li>\n
      4. \u0648\u0643\u0630\u0644\u0643 \u062a\u0643\u0648\u064a\u0646 \u062e\u0644\u0641\u064a\u0629 \u0641\u0643\u0631\u064a\u0629 \u0639\u0646 \u0627\u0644\u0645\u0648\u0636\u0648\u0639.<\/li>\n
      5. \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0643\u062a\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0628 \u0627\u0644\u0646\u0638\u0631\u064a.<\/li>\n
      6. \u0648\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0639\u0644\u0645\u064a.<\/li>\n
      7. \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u064a\u0647\u0627 \u0645\u0639\u0638\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u062f\u0639\u0645 \u0623\u0648 \u062a\u062e\u062a\u0644\u0641 \u0645\u0639 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629.<\/li>\n<\/ol>\n

        \u0648\u062a\u0645\u064a\u0632\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644:<\/strong><\/p>\n

          \n
        • \u0648\u062a\u0639\u062a\u0628\u0631 \u0639\u0644\u0649 \u062d\u062f \u0639\u0644\u0645 \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0623\u0648\u0644 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n<\/ul>\n

          \u0627\u0644\u0623\u062f\u0628 \u0627\u0644\u0646\u0638\u0631\u064a: <\/strong><\/p>\n

          \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u064a \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a:<\/strong><\/p>\n

          \u062a\u062a\u0646\u0648\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0644\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062c\u0631\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0644\u0644\u0645\u0648\u0627\u0637\u0646 \u0648\u0645\u0646 \u0623\u0628\u0631\u0632 \u0647\u0630\u0647 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u061b \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629\u060c \u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062d\u0631\u0648\u0642\u0627\u062a\u060c \u0648\u0643\u0630\u0644\u0643 \u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0647\u0646\u060c \u0631\u0633\u0648\u0645 \u0645\u0648\u0627\u0642\u0641 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a\u060c \u0627\u0644\u0645\u0633\u0627\u0644\u062e\u060c \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a\u060c \u0631\u0633\u0648\u0645 \u0627\u0644\u0644\u0648\u062d\u0627\u062a \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u064a\u0629\u060c \u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u064a\u0639 \u0641\u064a \u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u062e\u0636\u0627\u0631\u060c \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0628\u0623\u0646\u0648\u0627\u0639\u0647\u0627 (\u0628\u064a\u0648\u062a\u060c \u0645\u062d\u0644\u0627\u062a\u060c \u0645\u0647\u0646).<\/p>\n

          \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645<\/strong><\/p>\n

          \u062a\u0644\u0639\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062f\u0648\u0631\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0641\u064a \u062a\u0633\u064a\u064a\u0631 \u0623\u0645\u0648\u0631 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u0647\u064a \u0627\u0644\u0645\u0645\u0648\u0644 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0648\u0644\u0645\u0648\u0627\u0632\u0646\u062a\u0647\u0627 \u0627\u0644\u062e\u062f\u0645\u064a\u0629\u060c \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u062a\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u0648\u062c\u064a\u0647 \u062f\u0648\u0631\u0647\u0627 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u060c \u0648\u0644\u0647\u0627 \u0623\u062b\u0631 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u0641\u0644\u0633\u0641\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0643\u0645\u0627 \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0623\u0647\u0645 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062d\u064a\u062b \u062a\u0634\u0643\u0644 \u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

          \u0625\u0646 \u0645\u0646 \u0623\u0647\u0645 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u062f\u0645 \u0642\u062f\u0631\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0648\u0638\u0627\u0626\u0641\u0647\u0627 \u0648\u062f\u0641\u0639 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0643\u0630\u0644\u0643 \u0639\u062f\u0645 \u0642\u062f\u0631\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u062f\u064a\u0648\u0646\u064a\u0629 \u0648\u0627\u0631\u062a\u0641\u0627\u0639 \u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

          \u0645\u0646\u0647\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n

          \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0644\u0627\u0646\u0633\u062c\u0627\u0645\u0647 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0628 \u0627\u0644\u0646\u0638\u0631\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0645\u0631\u0623\u0629 \u0648\u062f\u0648\u0631 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0630\u0644\u0643\u060c \u0648 \u0643\u0630\u0644\u0643 \u062a\u0645 \u0627\u0644\u0625\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0628\u062d\u062b\u060c \u0648\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 .<\/p>\n

          \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n

          \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0623\u0648\u0644 \u0648\u0627\u0644\u0630\u064a \u064a\u0646\u0635 \u0639\u0644\u0649” \u0645\u0627 \u0647\u064a \u0623\u0633\u0628\u0627\u0628 \u0648\u0645\u0639\u0648\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/strong><\/p>\n

          \u062a\u0648\u062c\u062f \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639 \u0623\u0648 \u062a\u0634\u062c\u0639 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0639\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u062f\u0641\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u0645\u0646 \u0623\u0628\u0631\u0632\u0647\u0627 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n

          1-\u0627\u0644\u0625\u062d\u0633\u0627\u0633 \u0628\u0636\u0639\u0641 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0639\u062c\u0632\u0647\u0627 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0641\u0631\u0636 \u062d\u0642\u0648\u0642\u0647\u0627\u060c \u0648\u0639\u062f\u0645 \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0648\u0636\u0639 \u0627\u0644\u064a\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062f \u062a\u0647\u0631\u0628\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0648\u0625\u062d\u0627\u0644\u0629 \u0623\u0635\u062d\u0627\u0628\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u0621.<\/p>\n

          2- \u0639\u062f\u0645 \u0627\u0644\u0639\u062f\u0644 \u0641\u064a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0648\u062c\u0648\u062f \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0644\u0628\u0639\u0636 \u0627\u0644\u0623\u0634\u062e\u0627\u0635.<\/p>\n

          3-\u0641\u0631\u0636 \u0639\u0642\u0648\u0628\u0627\u062a \u063a\u064a\u0631 \u0645\u062a\u0634\u062f\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u064f\u062f\u0627\u0646\u064a\u0646 \u0628\u062a\u0647\u0645\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u062d\u0642\u0642 \u0627\u0644\u0631\u062f\u0639 \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0629\u060c \u0645\u0645\u0627 \u064a\u0634\u062c\u0639 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0647\u0631\u0628 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0645\u062a\u062d\u0635\u0651\u064e\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0646\u0647.<\/p>\n

          4-\u0627\u0644\u0634\u0639\u0648\u0631 \u0628\u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u062b\u0642\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u060c \u0648\u0639\u062f\u0645 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 -\u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644- \u0645\u0646 \u0623\u064a \u062e\u062f\u0645\u0627\u062a \u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062e\u062f\u0645\u0627\u062a \u0645\u0641\u062a\u0642\u062f\u0629 \u0644\u0644\u062c\u0648\u062f\u0629\u061b \u0641\u0644\u0627 \u064a\u0631\u0649 \u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u062d\u064a\u0646\u0626\u0630 \u0623\u062b\u0631\u0627 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u064a\u0624\u062f\u064a\u0647\u0627 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u064a\u0639\u0648\u062f \u0639\u0644\u064a\u0647 \u0628\u0627\u0644\u0646\u0641\u0639 \u0627\u0644\u0643\u0628\u064a\u0631.<\/p>\n

          5- \u0627\u0644\u0625\u062d\u0633\u0627\u0633 \u0628\u0639\u062f\u0645 \u0634\u0631\u0639\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0623\u0633\u0627\u0633.<\/p>\n

          6- \u0627\u0644\u0639\u0634\u0648\u0627\u0626\u064a\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a.<\/p>\n

          7- \u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0634\u062c\u0639 \u0639\u0644\u0649 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0631\u0633\u0648\u0645 \u0644\u0628\u0639\u0636 \u0627\u0644\u0627\u0634\u062e\u0627\u0635.<\/p>\n

          8-\u0623\u0633\u0628\u0627\u0628 \u0623\u062e\u0644\u0627\u0642\u064a\u0629.<\/p>\n

          9- \u0636\u0639\u0641 \u0627\u0644\u0648\u0639\u064a \u0628\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0644\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

          \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062b\u0627\u0646\u064a \u0648\u0627\u0644\u0630\u064a \u064a\u0646\u0635 \u0639\u0644\u0649”<\/strong> \u0645\u0627 \u0647\u064a \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0648\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u064a \u062a\u062d\u062f \u0645\u0646 \u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/strong><\/p>\n

          –<\/strong> \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0631\u0633\u0648\u0645.<\/p>\n

          – \u0627\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0641\u064a \u062f\u0641\u0639 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0631\u0633\u0648\u0645.<\/p>\n

          – \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u0631\u0641\u0636\u0648\u0646 \u062f\u0641\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

          – \u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

          – \u0631\u0628\u0637 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649.<\/p>\n

          – \u0639\u0645\u0644 \u062d\u0645\u0644\u0627\u062a \u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0628\u0636\u0631\u0648\u0631\u0629 \u062a\u0648\u0639\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0628\u0623\u0647\u0645\u064a\u0629 \u062f\u0641\u0639 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647.<\/p>\n

          – \u0639\u0645\u0644 \u062e\u0635\u0648\u0645\u0627\u062a \u0645\u062c\u0632\u064a\u0629 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0644\u062a\u0632\u0645\u064a\u0646\u060c \u0648\u0643\u0630\u0644\u0643 \u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0629 \u062a\u0623\u062e\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n

          \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a:<\/strong><\/p>\n

          \u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u0646\u062a\u0627\u0626\u062c:<\/strong><\/p>\n

          – \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0631\u062a\u0628\u0637 \u0628\u0639\u0644\u0627\u0642\u0629 \u0643\u0628\u064a\u0631\u0629 \u0645\u0639 \u0637\u0631\u0642 \u062a\u062d\u0642\u064a\u0642 \u0625\u062f\u0627\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0635\u062d\u064a\u062d\u0629.<\/p>\n

          – \u0625\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0644\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0647\u064a \u0627\u0644\u0631\u0627\u0641\u062f \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

          – \u0625\u0646 \u0645\u0646 \u0623\u0647\u0645 \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u0647\u0631\u0628 \u0648\u0645\u0639\u064a\u0642\u0627\u062a \u062f\u0641\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0627\u0644\u0625\u062d\u0633\u0627\u0633 \u0628\u0636\u0639\u0641 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0639\u062c\u0632\u0647\u0627 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0641\u0631\u0636 \u062d\u0642\u0648\u0642\u0647\u0627\u060c \u0648\u0639\u062f\u0645 \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0648\u0636\u0639 \u0627\u0644\u064a\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062f \u062a\u0647\u0631\u0628\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0648\u0625\u062d\u0627\u0644\u0629 \u0623\u0635\u062d\u0627\u0628\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u0621\u060c \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0639\u0634\u0648\u0627\u0626\u064a\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a\u060c \u0648\u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0631\u0633\u0648\u0645 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0645\u0627 \u064a\u0648\u0644\u062f \u0627\u0644\u0634\u0639\u0648\u0631 \u0628\u0648\u062c\u0648\u062f \u0638\u0644\u0645 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0631\u0633\u0648\u0645.<\/p>\n

          – \u0648\u0643\u0630\u0644\u0643 \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0646 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u062a\u062d\u062f \u0645\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u061b \u0639\u0645\u0644 \u062e\u0635\u0648\u0645\u0627\u062a \u0645\u062c\u0632\u064a\u0629 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0644\u062a\u0632\u0645\u064a\u0646\u060c \u0648\u0643\u0630\u0644\u0643 \u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0629 \u062a\u0623\u062e\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0643\u0630\u0644\u0643 \u0639\u0645\u0644 \u062d\u0645\u0644\u0627\u062a \u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0628\u0636\u0631\u0648\u0631\u0629 \u062a\u0648\u0639\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0628\u0623\u0647\u0645\u064a\u0629 \u062f\u0641\u0639 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647.<\/p>\n

          \u062b\u0627\u0646\u064a\u0627\u064b: \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/strong><\/p>\n

            \n
          1. \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0648\u0639\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u062f\u0649 \u0645\u062a\u0644\u0642\u064a \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0631\u0639\u0629 \u0641\u064a \u0625\u0646\u0647\u0627\u0621 \u0643\u0627\u0641\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n
          2. \u0646\u0634\u0631 \u0627\u0644\u0648\u0639\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0646\u0634\u0631 \u0627\u0644\u0648\u0639\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0635\u062d\u064a\u062d\u0629.<\/li>\n
          3. \u0648\u0636\u0639 \u062e\u0637\u0629 \u0625\u0633\u062a\u0631\u0627\u062a\u062c\u064a\u0629 \u0644\u0644\u0646\u0647\u0648\u0636 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0633\u0639\u064a \u0644\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062f \u062f\u0648\u0646 \u0627\u0644\u062a\u062d\u0635\u064a\u0644.<\/li>\n
          4. \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0644\u0643\u0644 \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/li>\n
          5. \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u0645\u0627 \u0644\u0630\u0644\u0643 \u0645\u0646 \u062f\u0648\u0631 \u0643\u0628\u064a\u0631 \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li>\n
          6. \u0648\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0639\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n
          7. \u0645\u0646 \u0627\u0644\u0645\u0624\u0645\u0644 \u0623\u0646 \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0646\u062a\u0627\u0626\u062c \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645.<\/li>\n<\/ol>\n

            \u0627\u0644\u0645\u0631\u0627\u062c\u0639:<\/strong><\/p>\n

            – \u0623\u0628\u0648 \u0645\u062d\u0645\u062f\u060c \u0646\u0627\u0635\u0631 (2011)\u060c \u0623\u062b\u0631 \u0645\u0642\u062f\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0639\u0645\u0627\u0646\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

            – \u0628\u0637\u0627\u064a\u0646\u0629\u060c \u0634\u0627\u062f\u064a (2003)\u060c \u0627\u0644\u062a\u0647\u0631\u0628 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644: \u0623\u0633\u0628\u0627\u0628\u0647 \u0648\u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629 \u0644\u0645\u0639\u0627\u0644\u062c\u062a\u0647 \u0645\u0646 \u0648\u062c\u0647 \u0646\u0638\u0631 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0647\u0646 \u0627\u0644\u062d\u0631\u0629\u060c \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0631\u0628\u062f\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u064a\u0631\u0645\u0648\u0643\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

            – \u062c\u0631\u064a\u0633\u0627\u062a\u060c \u0645\u0631\u0627\u0645.(2021). \u0645\u0639\u0648\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0641\u064a \u0639\u0645\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0641\u062d\u064a\u0635\u060c29(2)\u060c 375-392.<\/p>\n

            – \u0630\u0646\u064a\u0628\u0627\u062a\u060c \u0645\u062d\u0645\u062f \u062c\u0645\u0627\u0644\u060c ( 2003 )\u060c “\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a”\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639.<\/p>\n

            – \u0627\u0644\u0633\u0644\u0627\u0645\u064a\u0646 \u060c \u064a\u0627\u0633\u0631 \u0648 \u0627\u0644\u062f\u0642\u0629 \u060c \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646 ( 2014 ).” \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648 \u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627 \u0641\u064a \u0641\u0644\u0633\u0637\u064a\u0646 “\u060c \u06374 \u060c \u0641\u0644\u0633\u0637\u064a\u0646 : \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629.<\/p>\n

            – \u0644\u062d\u0631\u0634\u060c \u0639\u0628\u062f\u0627\u0644\u0631\u062d\u064a\u0645.(2019). \u0645\u0639\u0648\u0642\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u0645\u0631\u0643\u0632\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u062c12\u060c \u06391\u060c \u0635 \u0635 8-20.<\/p>\n

            – \u0645\u0646\u0635\u0648\u0631\u060c \u0645\u062c\u064a\u062f \u0648\u0639\u0648\u0627\u062f\u060c \u0647\u0646\u0627\u062f\u064a.(2018). \u0645\u0639\u0648\u0642\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0641\u0644\u0633\u0637\u064a\u0646: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0639\u0644\u0649 \u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0646\u0627\u0628\u0644\u0633\u060c \u062c\u0646\u064a\u0646\u060c \u0648\u0637\u0648\u0644\u0643\u0631\u0645\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0645\u062c5(2)\u060c 389-404.<\/p>\n

            \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629<\/strong><\/p>\n

            Biddle, G. C,”Accounting.(2002). Methods and Management Decisions: The case of Inventory Costing and Inventory Policy”, Journal of Accounting Research, 18, 235-280.<\/p>\n

            Huda, M. S., & Hasan, M. R. (2009). Problems and Prospects of Municipal Holding Taxation System: A Study on Bhairab Pourashava. Journal of Bangladesh Institute of Planners, 2, 126-135.<\/p>\n

            Jashari, A. (2020). The Challenges of Collecting the Immovable Property Tax: The Case of the Republic of Kosovo. Thesis. Rochester Institute of Technology.<\/p>\n

            \n","protected":false},"excerpt":{"rendered":"

            \u0639\u0627\u0626\u0634\u0629 \u0639\u0628\u062f \u0627\u0644\u0645\u062c\u064a\u062f \u062d\u0645\u062f\u0627\u0646 \u0627\u0644\u062c\u0646\u064a\u062f\u064a1 1 \u0623\u0645\u064a\u0646 \u0635\u0646\u062f\u0648\u0642\u060c \u0628\u0644\u062f\u064a\u0629 \u062c\u0631\u0634 \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: mailto:Alia.aljunaidi@gmail.com HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4258 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/02\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 21\/01\/2023\u0645 […]<\/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-5887","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/5887","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=5887"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/5887\/revisions"}],"predecessor-version":[{"id":5888,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/5887\/revisions\/5888"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=5887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}