{"id":6447,"date":"2023-03-05T00:30:05","date_gmt":"2023-03-05T00:30:05","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=6447"},"modified":"2023-03-05T00:30:10","modified_gmt":"2023-03-05T00:30:10","slug":"4-3-45","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/4-3-45\/","title":{"rendered":"\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\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 \u0648\u0637\u0631\u0642 \u062a\u0637\u0648\u064a\u0631\u0647\u0627"},"content":{"rendered":"<p><strong>\u0646\u062f\u0627\u0621 \u0639\u0644\u064a \u062e\u0644\u064a\u0644 \u0627\u0644\u062d\u0634\u0648\u0634<sup>1<\/sup><\/strong><\/p>\n<p style=\"text-align: justify;\"><sup>1<\/sup> \u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0645\u062c\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0627\u0644\u0623\u063a\u0648\u0627\u0631 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629\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.<\/p>\n<p style=\"text-align: justify;\">\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: <a href=\"mailto:asemtaha1975@yahoo.com\">asemtaha1975@yahoo.com<\/a><\/p>\n<p style=\"text-align: justify;\">HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4345<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.hnjournal.net\/wp-content\/uploads\/2023\/03\/45\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a-\u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u062a\u0628\u0639\u0629-\u0645\u0646-\u0642\u0628\u0644-\u0645\u062c\u0627\u0644\u0633-\u0627\u0644\u062e\u062f\u0645\u0627\u062a-\u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629-\u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.pdf\">\u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641<br \/>\n<\/a><\/p>\n<p style=\"text-align: justify;\">\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/03\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/02\/2023\u0645<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 <\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0647\u062f\u0641 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by the joint services councils and municipalities in the Hashemite Kingdom of Jordan and ways to develop them<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Nida ali khaleel alheshoosh<sup>1<\/sup><\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><sup>1<\/sup> Accountant, Joint Services Council, Southern Jordan Valley, Ministry of Local Administration, Jordan.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Email: asemtaha1975@yahoo.com<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4345<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Published at 01\/03\/2023 Accepted at 15\/02\/2023 <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Abstract <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">The current study aims to identify the accounting policies and procedures used in the joint local councils and municipalities in the Hashemite Kingdom of Jordan, and to work on ways to develop accounting policies and procedures in the joint local councils and municipalities in the Hashemite Kingdom of Jordan. For the following results: The financial reality in municipalities and joint service councils is as follows; Poor available resources, which directly affected the distribution of services provided by municipalities and joint service councils. Work to set appropriate control standards for all financial activities, as well as clearly defining financial policies and procedures for joint local councils and municipalities, including: Administrative budgets and reports efficiently and effectively, in order to be used in the management and organization of work in all its activities and functions. As well as the standards of accounting policies and procedures followed by the joint service councils and municipalities in the Hashemite Kingdom of Jordan are as follows: Jobs, even if the individuals working in them change, keeping financial documents in order to refer to them when needed, and it is the responsibility of the Finance Directorate staff to understand the meanings and purposes of these policies and procedures. The study recommended working on developing financial policies in municipalities and joint service councils In order to develop institutional work that is applicable in light of the capabilities, municipalities and joint service councils must apply comprehensive quality standards and good governance in all its components, especially in financial policies.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Key Words: <\/strong>accounting policies, municipalities, joint services councils.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0624\u0634\u0631 \u0645\u0647\u0645 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u062d\u064a\u062b \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 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\u0639\u0645\u0627\u062f \u0639\u0628\u062f \u0627\u0644\u0631\u0636\u0627.&#8221; 2015&#8243;. \u0623\u062b\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0631\u0623\u064a \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \/ \u0628\u062d\u062b \u062a\u0637\u0628\u064a\u0642\u064a \u0641\u064a \u0645\u062f\u064a\u0631\u064a\u0629 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0646\u062c\u0641 \u060c \u0645\u0642\u062f\u0645 \u0627\u0644\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a 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\u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629.<\/li>\n<li>\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 \u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \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.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0623\u062f\u0628 \u0627\u0644\u0646\u0638\u0631\u064a<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0648\u0627\u0642\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0645\u062c\u0627\u0644\u0633 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justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u00a0-\u062a\u0623\u0645\u064a\u0646 \u0648\u062a\u0648\u0641\u064a\u0631 \u062f\u0644\u064a\u0644 \u0645\u0631\u062c\u0639\u064a \u0645\u062d\u062f\u064e\u0651\u062b \u0644\u0643\u0627\u0641\u0629 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0-\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0646\u0633\u062c\u0627\u0645 \u0648\u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0639\u0646\u062f \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0641\u064a \u0639\u0645\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a 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justify;\">&#8211; \u0625\u0646\u0651\u064e \u0645\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0648\u0627\u062f\u0631 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u0647\u0645 \u0645\u0639\u0627\u0646\u064a \u0648\u0645\u0642\u0627\u0635\u062f \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a\u060c \u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0623\u064a \u0623\u0633\u0626\u0644\u0629 \u0623\u0648 \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0623\u0648 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0648\u0641\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 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\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0628\u0631\u0645\u0629 \u0645\u0639 \u0627\u0644\u0628\u0644\u062f\u064a\u0629.<\/li>\n<li>\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/li>\n<li>\u0639\u0642\u0648\u062f \u0627\u0644\u0634\u0631\u0627\u0643\u0629 \u0645\u0639 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635.<\/li>\n<li>\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0623\u062c\u064a\u0631 \u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n<li>\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u0641\u0639.<\/li>\n<li>\u0639\u0642\u0648\u062f \u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/li>\n<li>\u0627\u0644\u0645\u0631\u0627\u0633\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0628\u0646\u0648\u0643\u060c \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629\u060c \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0645.<\/li>\n<li>\u0623\u064a \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0623\u062e\u0631\u0649 \u0630\u0627\u062a \u0623\u0647\u0645\u064a\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u0645\u0628\u0627\u062f\u0649\u0621 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/strong><\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0648\u0647\u064a \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p>\n<p style=\"text-align: justify;\">&#8211; \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062e\u0637\u0629 \u0645\u0643\u062a\u0648\u0628\u0629 \u0648\u0645\u062d\u062f\u062f\u0629 \u0648\u0645\u0639\u0644\u0646\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0623\u0646 \u062a\u0643\u0648\u0646 \u0630\u0627\u062a \u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0641\u064a \u062d\u062f\u0648<strong>\u062f<\/strong> \u0627\u0644\u0625\u0645\u0643\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641<strong>.-<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a0<strong>.\u0623\u0646 <\/strong>\u062a\u0643\u0648\u0646 \u0627\u0644\u062e\u0637\u0629 \u0645\u062a\u0631\u0627\u0628\u0637\u0629 \u0648\u0645\u062a\u0645\u0627\u0633\u0643\u0629 \u0648\u0645\u062a\u062c\u0627\u0646\u0633\u0629<strong>&#8211;<\/strong><\/p>\n<p style=\"text-align: justify;\">-\u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062e\u0637\u0629 \u0645\u062d\u062f\u062f\u0629 \u0632\u0645\u0646\u064a\u0627\u064b.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062a\u064a \u062a\u0646\u0638\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\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<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u064a\u0633\u0645\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 ( \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a&#8221; \u0648\u062a\u062a\u0636\u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629: \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0629 \u0639\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u062f\u0645\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0628\u064a\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0645\u062a\u0636\u0645\u0646\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0644\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u062c\u062f\u0648\u0644 \u062a\u0634\u0643\u064a\u0644\u0627\u062a \u0627\u0644\u0648\u0638\u0627\u0626\u0641<\/p>\n<p style=\"text-align: justify;\">&#8211; \u00a0\u062a\u062a\u0628\u0639 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0641\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0628\u062f\u0623 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0644\u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0641\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062d\u0648\u0633\u0628\u0629 \u0643\u0627\u0641\u0629 \u0623\u0646\u0638\u0645\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u00a0.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0623\u0645\u064a\u0646 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0641\u064a \u0623\u0648\u0642\u0627\u062a\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0623\u0646 \u064a\u0634\u0631\u0641 \u0639\u0644\u0649 \u0625\u062f\u062e\u0627\u0644 \u0645\u0627 \u064a\u062f\u0641\u0639 \u0644\u0644\u0628\u0644\u062f\u064a\u0629 \u0623\u0648 \u064a\u0642\u064a\u062f \u0644\u062d\u0633\u0627\u0628\u0647\u0627 \u0623\u0648 \u0645\u0627 \u062a\u0646\u0641\u0642\u0647 \u0645\u0646 \u0623\u0645\u0648\u0627\u0644 \u0639\u0644\u0649 \u0627\u062e\u062a\u0644\u0627\u0641 \u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0625\u064a\u0631\u0627\u062f\u0627\u064b \u0623\u0648 \u0645\u0635\u0631\u0648\u0641\u0627\u064b \u0648\u0642\u064a\u062f\u0647\u0627 \u0641\u064a \u0641\u0635\u0648\u0644 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0645\u0648\u0627\u062f\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u062e\u062a\u0627\u0645\u064a \u0648\u0631\u0641\u0639\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0628\u0644\u062f\u064a .<\/p>\n<p style=\"text-align: justify;\">&#8211; \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062f\u062f\u0629 \u0648\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0627\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u064a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0628\u0644\u062f\u064a \u0639\u0644\u0649 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0639\u0632\u0632\u0629 \u0628\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629.<\/p>\n<p style=\"text-align: justify;\">\u062b\u0627\u0646\u064a\u0627\u064b: \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629: \u064a\u0633\u0645\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 &#8220;\u0646\u0638\u0627\u0645 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629&#8221;<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u062c\u0645\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0639\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633.<\/li>\n<li>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0648\u062a\u0634\u063a\u064a\u0644\u0647\u0627 \u0627\u0644\u062a\u064a \u064a\u0645\u0627\u0631\u0633\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 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justify;\">\n<li>\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u0637\u0648\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629.<\/li>\n<li>\u064a\u0648\u0635\u064a \u0627\u0644\u0628\u0627\u062d\u062b \u0628\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 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\u0641\u064a \u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631\u060c \u062a\u062e\u0635\u0635 \u0645\u0627\u0644\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u060c\u062c\u0627\u0645\u0639\u0629 \u0628\u0648\u0645\u0631\u062f\u0627\u0633\u060c \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u062c\u062f\u0628\u0629\u060c \u0639\u0644\u064a \u062d\u0633\u064a\u0646. (2007): \u0642\u064a\u0627\u0633 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629\u060c \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629. \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u063a\u0632\u0629.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0631\u0632\u064a\u060c \u062f\u064a\u0627\u0644\u0627 \u062c\u0645\u064a\u0644. (2011): \u0645\u0642\u0648\u0645\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629- \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629. \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629- \u0645\u0635\u0631\u060c \u0645\u062c\u0644\u062f 29\u060c \u0627\u0644\u0639\u062f\u062f 2\u060c \u063552-106.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0645\u0648\u0645\u0646\u064a \u060c \u0645\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u0645\u062d\u0645\u062f.(2016): \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a- \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0634\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646. \u0645\u062c\u0644\u0629 \u0631\u0645\u0627\u062d \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a\u060c \u0627\u0644\u0639\u062f\u062f 18\u060c \u0635 9- 42<\/p>\n<p style=\"text-align: justify;\">-\u062d\u0633\u0646\u060c \u062c\u0645\u0639\u0629.(2018). \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a : \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u0639\u0645\u0627\u0631 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0623\u0634\u063a\u0627\u0644 \u0627\u0644\u0639\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629\u060c 6(2)\u060c 39-.62<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u062d\u0627\u062a\u0645\u064a\u060c \u0628\u062f\u0631.(2020). \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a : \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0645\u062a\u063a\u064a\u0631\u0627\u064b \u0648\u0633\u064a\u0637\u0627\u064b: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0633\u0644\u0637\u0646\u0629 \u0639\u0645\u0627\u0646\u060c \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0645\u0624\u062a\u0647: \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<p style=\"text-align: justify;\">&#8211; \u062c\u0631\u0648\u0627\u0646\u060c \u0639\u0645\u0631 \u0623\u062d\u0645\u062f\u060c (2017).\u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0648\u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u201d \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u062c\u062f\u0627\u0631\u0627\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0625\u0631\u0628\u062f\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>\u0646\u062f\u0627\u0621 \u0639\u0644\u064a \u062e\u0644\u064a\u0644 \u0627\u0644\u062d\u0634\u0648\u06341 1 \u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0645\u062c\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0627\u0644\u0623\u063a\u0648\u0627\u0631 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629\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: asemtaha1975@yahoo.com HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4345 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/03\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/02\/2023\u0645 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-6447","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6447","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=6447"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6447\/revisions"}],"predecessor-version":[{"id":6448,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6447\/revisions\/6448"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=6447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}