{"id":6596,"date":"2023-03-17T03:40:50","date_gmt":"2023-03-17T03:40:50","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=6596"},"modified":"2023-03-17T03:40:50","modified_gmt":"2023-03-17T03:40:50","slug":"4-3-67","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/4-3-67\/","title":{"rendered":"\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \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 \u0648\u0633\u0628\u0644 \u062a\u0637\u0648\u064a\u0631\u0647\u0627"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>\u0637\u0627\u0631\u0642 \u0639\u0644\u0649 \u0623\u062d\u0645\u062f \u0627\u0644\u0641\u0642\u064a\u0647<sup>1<\/sup><\/strong><\/p>\n<p style=\"text-align: justify;\"><sup>1<\/sup> \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0628\u0644\u062f\u064a\u0629 \u0628\u0631\u0642\u0634\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:<\/p>\n<p style=\"text-align: justify;\">HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4367<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.hnjournal.net\/wp-content\/uploads\/2023\/03\/67\u0627\u0644\u0623\u0646\u0638\u0645\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629-\u0641\u064a-\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-\u0648\u0633\u0628\u0644-\u062a\u0637\u0648\u064a\u0631\u0647\u0627.pdf\">\u062a\u0646\u0632\u064a\u0644 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\u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \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<p dir=\"ltr\" style=\"text-align: justify;\"><a id=\"post-6596-GrindEQpgref5f741fe61\"><\/a><strong>Research title <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Accounting systems in municipalities in the Hashemite Kingdom of Jordan and ways to develop them<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Tarik ali ahmad AL Fakeeh<sup>1<\/sup><\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><sup>1<\/sup> Financial Director, Barqash Municipality, Ministry of Local Administration, Jordan.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Email: yousef.mq99@gmail.com<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4367<\/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 aimed to identify the accounting systems used in municipalities in the Hashemite Kingdom of Jordan, as well as to identify the tasks of financial management in the municipalities in the Hashemite Kingdom of Jordan, and to identify the importance, objectives, characteristics and components of financial systems in the municipalities. The objectives of the study, and the study found the following; One of the most important tasks of financial management in municipalities is; Collecting fees and wages incurred by taxpayers according to the provisions, laws and regulations in force, organizing and disbursing employee payrolls and wages of employees and workers in the municipality, providing all related services Financial affairs, including financial services for the various organizational units and divisions of the municipality, in a way that helps to perform its tasks and increase its efficiency and effectiveness. The study also concluded that the importance of financial systems in municipalities is through the following; The financial system in the municipalities provides accounting information in a timely manner to assist in preparing the municipal budget and determining expenditures, as well as providing oversight over the implementation of the budget. It also concluded that the most prominent components and foundations of the financial system in municipalities are as follows; Human cadres, applicable laws and regulations, devices and technologies, electronic programs. The study recommended: Municipalities should carry out a comprehensive evaluation process And periodically, as it gives a clear vision of the efficiency and effectiveness of its financial performance, which helps it correct its mistakes and enhance its capabilities in providing accounting services in particular and services in general. Municipalities must also electronically transform all financial systems applied in municipalities.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Key Words: <\/strong>financial systems, municipalities in the Hashemite Kingdom of Jordan.<\/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 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u062d\u062f \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0627\u0644\u0630\u064a \u064a\u062e\u062a\u0635 \u0628\u062c\u0645\u0639 \u0648\u062a\u0628\u0648\u064a\u0628 \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u0648\u0635\u064a\u0644 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justify;\"><strong>\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<ol style=\"text-align: justify;\">\n<li>\u062a\u062d\u062f\u064a\u062f \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629.<\/li>\n<li>\u0648\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627.<\/li>\n<li>\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<li>\u0648\u0643\u0630\u0644\u0643 \u062a\u0643\u0648\u064a\u0646 \u062e\u0644\u0641\u064a\u0629 \u0641\u0643\u0631\u064a\u0629 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justify;\">-\u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0639\u0645\u0644 \u0645\u0639\u062f\u0645 \u062a\u062f\u0627\u062e\u0644 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">-\u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0625\u0634\u0631\u0627\u0641\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0631\u0626\u064a\u0633 \u0648\u0627\u0644\u0645\u0631\u0624\u0624\u0633.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0642\u0646\u0648\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646<\/p>\n<p style=\"text-align: justify;\">-\u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 (\u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629)<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0643\u0648\u0646 \u0627\u062e\u062a\u0644\u0627\u0641 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0645\u0624\u0633\u0633\u0629 \u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0623\u062e\u0631\u0649\u060c \u062d\u064a\u062b \u0642\u0627\u0645\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0628\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u062a\u0633\u062a\u0645\u062f \u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0648\u064a\u0642\u0648\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0641\u0642\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0648\u064a\u0642\u0648\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u060c \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0648\u062a\u0633\u0627\u0639\u062f \u0623\u064a\u0636\u0627 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0636.<\/p>\n<p style=\"text-align: justify;\">-\u0648\u0631\u0633\u0645 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u064a\u0642\u0648\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062e\u062f\u0645\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a(8).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0642\u0648\u0645\u0627\u062a \u0648\u0623\u0633\u0633 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0625\u0646 \u0623\u0628\u0631\u0632 \u0645\u0642\u0648\u0645\u0627\u062a \u0648\u0623\u0633\u0633 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0643\u0648\u0627\u062f\u0631 \u0627\u0644\u0628\u0634\u0631\u064a\u0629(\u0645\u0648\u0638\u0641\u064a\u0646 \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;\">&#8211; \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u0637\u0628\u0642\u0629: \u062d\u064a\u062b \u0644\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0644\u0627\u0628\u062f \u0645\u0646 \u0648\u062c\u0648\u062f \u0628\u0631\u0627\u0645\u062c \u0648\u0623\u0646\u0638\u0645\u0629 \u062a\u0633\u0647\u0645 \u0641\u064a \u0630\u0644\u0643.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a(9).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\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 \u0648\u064a\u062a\u062a\u0628\u0639 \u0644\u0647\u064f \u0623\u0642\u0633\u0627\u0645:<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211; \u0642\u0633\u0645 \u0627\u0644\u0646\u0641\u0642\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0642\u0633\u0645 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0642\u0633\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0642\u0633\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0642\u0633\u0645 \u0627\u0644\u062a\u0627\u0645\u064a\u0646\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0625\u0646 \u0623\u0628\u0631\u0632 \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0633\u0631\u0639\u0629: \u0648\u062a\u0645\u062b\u0644 \u0627\u0644\u0633\u0631\u0639\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062d\u064a\u062b \u062a\u0645\u062b\u0644 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0623\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062d\u0627\u0644\u064a \u064a\u0644\u0628\u064a \u0644\u0645\u062a\u0644\u0642\u064a \u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u062f\u0642\u0629 \u0648\u064a\u0642\u0635\u062f \u0628\u0627\u0644\u062f\u0642\u0629 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0628\u062f\u0648\u0646 \u0623\u062e\u0637\u0627\u0621 \u0648\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0628\u062f\u0648\u0646 \u0623\u062e\u0637\u0627\u0621.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a: \u0642\u062f\u0631\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u0632\u0645\u0646 \u0642\u0635\u064a\u0631 \u0648\u062a\u062e\u0641\u064a\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629: \u0648\u064a\u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0645\u064a\u0632 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u0631\u062c\u0629 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u060c \u0628\u0635\u062d\u062a\u0647\u0627 \u0648\u0633\u0644\u0627\u0645\u062a\u0647\u0627 \u0648\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647\u0627 \u0643\u0648\u0646\u0647\u0627 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 .<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0645\u0631\u0648\u0646\u0629: \u0623\u0646 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645\u062a\u0639 \u0628\u0645\u0631\u0648\u0646\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0642\u062f\u0631\u0646\u0647 \u0639\u0644\u0649 \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629 \u0641\u064a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a(10).<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0623\u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0648\u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u0629 \u0639\u062f\u0645 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0628\u0639\u062f \u0637\u0628\u0627\u0639\u062a\u0647\u0627\u060c \u0648\u0627\u0644\u0643\u0634\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0639\u062f\u0645 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0637\u0628\u0627\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0631\u0629. \u0648\u0639\u062f\u0645 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0645\u0633\u062d \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0628\u0639\u062f \u0637\u0628\u0627\u0639\u062a\u0647\u0627 \u0625\u0644\u0627 \u0628\u0645\u0648\u0627\u0641\u0642\u0629(11).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u0647\u062f\u0627\u0641 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a:<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0633\u0639\u064a \u0646\u062d\u0648 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 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\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0633\u0628\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0645\u062b\u0644 \u0628\u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0647\u064a\u0643\u0644 \u062a\u0646\u0638\u064a\u0645\u064a \u062c\u062f\u064a\u062f \u0628\u0645\u0627 \u064a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0642\u0627\u062f\u0645\u0629 \u0648\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u0644\u062f\u064a\u0629.<\/li>\n<li>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0637\u0627\u0628 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0648\u062e\u0635\u0648\u0635\u0627\u064b \u0645\u0646 \u0630\u0648\u064a \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0646 \u0623\u062c\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a .<\/li>\n<li>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a 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style=\"text-align: justify;\">&#8211; \u064a\u0646\u0628\u063a\u064a \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0648\u064a\u0645 \u0627\u0644\u0634\u0627\u0645\u0644 \u0648\u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a \u0643\u0648\u0646\u0647 \u064a\u0639\u0637\u064a \u062a\u0635\u0648\u0631\u0627\u064e \u0648\u0627\u0636\u062d\u0627\u064e \u0639\u0646 \u0643\u0641\u0627\u0621\u0629 \u0648\u0641\u0627\u0639\u0644\u064a\u0629 \u0623\u062f\u0627\u0626\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0630\u064a \u064a\u0633\u0627\u0639\u062f\u0647\u0627 \u0641\u064a \u062a\u0635\u062d\u064a\u062d \u0623\u062e\u0637\u0627\u0626\u0647\u0627 \u0648\u062a\u0639\u0632\u064a\u0632 \u0642\u062f\u0631\u0627\u062a\u0647\u0627 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a 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\u0644\u0644\u062a\u0637\u0628\u064a\u0642 \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0625\u0645\u0643\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u064a\u0637\u0648\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.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u064a\u062c\u0627\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0642\u064a\u0627\u0633\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0623\u062f\u0627\u0626\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u063a\u0631\u0636 \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062a\u064a \u062a\u062e\u0635 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0633\u064a\u062a\u0645 \u0639\u0631\u0636 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u062d\u0633\u0628 \u062a\u0631\u062a\u064a\u0628 \u0648\u0631\u0648\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/p>\n<p style=\"text-align: justify;\">1.\u0628\u0646\u064a \u062d\u0645\u062f\u0627\u0646\u060c \u0644\u0645\u064a\u0633.(2023). \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \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: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0627\u0636\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629\u060c 4(3)\u060c 16-32.<\/p>\n<p style=\"text-align: justify;\">2.\u0627\u0644\u062f\u0642\u0627\u0645\u0633\u0629\u060c \u0644\u0627\u0631\u0627.(2021)\u060c \u0627\u0644\u062a\u0637\u0648\u0631 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0645\u0646 \u0642\u0628\u0644 \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 \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c 6(3)\u060c 42-66.<\/p>\n<p style=\"text-align: justify;\">3.\u0647\u0627\u062f\u064a\u060c \u0633\u0627\u0644\u0645.(2017). \u0623\u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u062a\u062f\u0642\u064a\u0642 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629\u060c \u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u064a\u0629\u060c 12(41)\u060c \u0635 \u0635 51-69.<\/p>\n<p style=\"text-align: justify;\">4. \u0625\u0628\u0631\u0627\u0647\u064a\u0645\u060c \u064a\u0627\u0645\u0629. (2016). \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0645\u0635\u0627\u062f\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c 253-269.<\/p>\n<p style=\"text-align: justify;\">5.\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;\">6.\u0627\u0644\u0628\u062d\u064a\u0635\u064a\u060c \u0639\u0635\u0627\u0645.(2013). \u062a\u0642\u064a\u0645 \u0648\u0627\u0642\u0639 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0641\u064a \u063a\u0632\u0629\u060c 21(1)\u060c 79-98.<\/p>\n<p style=\"text-align: justify;\">7.\u0639\u0627\u0644\u064a\u0629\u060c \u0639\u0644\u064a.(2020). \u0627\u0646\u0639\u0643\u0627\u0633 \u0627\u0644\u0628\u0631\u0627\u0639\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u064a\u0632 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c 26(122)\u060c 205-223.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">8.Trigo, A., Belfo, F., &amp; Est\u00e9banez, R. P. (2016). Accounting Information Systems: evolving towards a business process oriented accounting. Procedia Computer Science, 100, 987-994.<\/p>\n<p style=\"text-align: justify;\">9.\u062d\u0645\u062f\u0627\u0646\u060c \u062d\u0633\u0627\u0645.(2014). \u0623\u062b\u0631 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \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 \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">10.Zinov&#8217;eva, A. A., Kazakova, N. A., &amp; Khlevnaya, E. A. (2016). Actual problems of financial security monitoring company. Finansovyi menedzhment= Financial Management, (2), 3-12.<\/p>\n<p style=\"text-align: justify;\">11.\u0627\u0644\u0645\u0634\u0627\u0642\u0628\u0629\u060c\u0645\u062d\u0645\u062f.(2008). \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644 \u0627\u0644\u0628\u064a\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<p style=\"text-align: justify;\">12. \u0636\u0631\u063a\u0627\u0645\u060c \u062d\u0627\u0645\u062f \u0648\u0639\u064a\u062f\u060c \u0627\u0644\u0634\u064a\u062e.(2008). \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0643\u0627\u062f\u0627\u0629 \u0644\u0644\u062a\u062e\u0637\u064a\u0637 \u0648 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629 \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u064a\u0646 \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0648 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c \u0645\u062c11\u060c \u06391\u060c \u0635 185-210.<\/p>\n<p style=\"text-align: justify;\">13. \u0627\u0644\u0645\u062d\u0645\u062f\u060c \u0639\u0648\u062f\u0629.(2022). \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0646\u0641\u0642\u0627\u062a \u0648\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a\u060c48(1)\u060c 295-303.<\/p>\n<p style=\"text-align: justify;\">14. \u0633\u0644\u064a\u0645\u060c \u0641\u0631\u064a\u062f \u0645\u0646\u0635\u0648\u0631 (2007): \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0627\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0639\u0644\u0649 \u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629 \u0641\u064a \u0641\u0644\u0633\u0637\u064a\u0646\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\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 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u063a\u0632\u0629\u060c \u0641\u0644\u0633\u0637\u064a\u0646.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>\u0637\u0627\u0631\u0642 \u0639\u0644\u0649 \u0623\u062d\u0645\u062f \u0627\u0644\u0641\u0642\u064a\u06471 1 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0628\u0644\u062f\u064a\u0629 \u0628\u0631\u0642\u0634\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: HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4367 \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 \u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 [&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-6596","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6596","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=6596"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6596\/revisions"}],"predecessor-version":[{"id":6599,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6596\/revisions\/6599"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=6596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}