{"id":6769,"date":"2023-04-01T02:29:53","date_gmt":"2023-04-01T02:29:53","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=6769"},"modified":"2023-04-01T02:29:58","modified_gmt":"2023-04-01T02:29:58","slug":"4-4-22","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/4-4-22\/","title":{"rendered":"\u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0631\u0641\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a"},"content":{"rendered":"

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1<\/sup> \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0643\u0631\u0643 \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

HNSJ, 2023, 4(4); https:\/\/doi.org\/10.53796\/hnsj4422<\/p>\n

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

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

The Buildings and Lands Tax Department and its role in supplementing the municipal budget<\/strong><\/p>\n

Abdel-Majeed Tahsin Al-Maaita1<\/sup><\/strong><\/p>\n

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

HNSJ, 2023, 4(4); https:\/\/doi.org\/10.53796\/hnsj4422<\/p>\n

Published at 01\/04\/2023 Accepted at 15\/03\/2023 <\/strong><\/p>\n

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

The study aimed to identify the Building and Land Tax Department and its role in supplementing the municipal budget. The study showed the concept of tax, the types of taxes in municipalities, the volume of revenues achieved by taxes and the financial returns that contribute to supplementing the municipal budget. The study showed that the taxes levied by the municipality are the taxes of buildings and lands. taxes stipulated by law.<\/p>\n

The study adopted the descriptive analytical approach as it is one of the most widely used approaches in the study of human social phenomena Where the descriptive approach is a tool and method for analyzing and describing the Building and Land Tax Department and its role in supplementing the municipal budget<\/p>\n

The study reached a set of recommendations and results. The study confirmed that the tax contributes to supplementing the municipal budget, through which the public services of the municipality are funded, and contribute to building and maintaining the infrastructure, and strengthening the capabilities of the municipality in providing services and enhancing development elements. The study recommended that municipalities in the Kingdom should put Clear guidelines and regulations for taxing social platform transactions. These guidelines should be easy to understand and implement for both taxpayers and tax collectors and should cover all types of social platform transactions, including advertising revenue, e-commerce sales, and influencer marketing.<\/p>\n

Key Words: <\/strong>tax, building and land tax, knowledge tax, municipality<\/p>\n

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\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0628\u062d\u062b :<\/strong> \u062a\u0643\u0645\u0646 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0628\u062d\u062b \u0641\u064a \u0645\u0648\u0636\u0648\u0639 \u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0631\u0641\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a ,\u062d\u064a\u062b \u062a\u062d\u0635\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u060c \u0648\u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a \u0648\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0648\u062a\u062c\u0645\u0639 \u0623\u0643\u0628\u0631 \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646 – \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0628\u0627\u0634\u0631\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643 \u062a\u0639\u0627\u0646\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u0639\u062f\u0645 \u0643\u0641\u0627\u064a\u0629 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0648\u064a\u0631\u062c\u0639 \u0630\u0644\u0643 \u0625\u0644\u0649 \u0639\u062f\u0645 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0635\u062d\u064a\u062d \u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u062a\u0639\u062b\u0631 \u0641\u064a \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u0635\u064a\u0644, \u062d\u064a\u062b \u062a\u0628\u0631\u0632 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0623\u064a \u0645\u0647\u0646\u0629 \u062d\u0631\u0641\u064a\u0629 \u0648\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0631\u062e\u064a\u0635 \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u061b \u0648\u064a\u062a\u0645 \u062c\u0645\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u0623\u0633\u0631 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u0627\u0644\u0645\u062d\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0631\u063a\u0645 \u0630\u0644\u0643 \u0642\u0627\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u0645 \u062a\u062d\u0642\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0643\u0627\u0641\u064a\u0629 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u0641\u0627\u0642\u0645 \u0639\u062c\u0632 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647\u0627 \u0648\u0645\u062f\u064a\u0648\u0646\u062a\u0647\u0627 \u0644\u0627\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0627\u0642\u0644 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0636\u0639\u0641 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a .<\/p>\n

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

\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629:<\/strong> \u0642\u062f \u062a\u0641\u064a\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0631\u0641\u062f \u0627\u0644\u0645\u0643\u062a\u0628\u0627\u062a \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0627\u0644\u0645\u062e\u062a\u0635\u064a\u0646 \u0628\u064a\u0627\u0646 \u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0631\u0641\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/p>\n

\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629<\/strong> : \u062a\u0628\u0631\u0632 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0628\u064a\u0627\u0646 \u062f\u0648\u0631 \u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0641\u064a \u0631\u0641\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a, \u062d\u064a\u062b \u062a\u0645\u0643\u0646 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0623\u0641\u0636\u0644 \u0644\u0644\u0645\u062c\u062a\u0645\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0648\u0627\u0644\u0646\u0638\u0627\u0641\u0629 \u0648\u0643\u0644 \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

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

    \n
  1. \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0623\u0646\u0648\u0627\u0639\u0647\u0627 .<\/li>\n
  2. \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0631\u0641\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/li>\n<\/ol>\n

    \u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 : <\/strong>\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u0645\u062a \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0633\u0627\u0624\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :<\/strong><\/p>\n

      \n
    1. \u0645\u0627 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u061f<\/li>\n
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      \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 :<\/strong> \u0648\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u062f\u0627\u0631\u0647\u0627 2 %\u0645\u0646 \u0642\u064a\u0645\u0629 \u0628\u062f\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0633\u0646\u0648\u064a. \u0648\u0630\u0644\u0643 \u062d\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0644\u0639\u0627\u0645 1988 \u0645\u0646 \u0627\u0644\u0645\u0627\u0644\u0643 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631 \u0648\u062a\u062f\u0641\u0639 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u064a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u0643 \u0623\u0646 \u064a\u0639\u0648\u062f \u0648\u062d\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u0633\u062a\u0648\u0641\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0633\u0646\u0648\u064a\u0627 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0627\u0644\u062a\u064a \u0633\u062f\u062f\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631.[3]<\/a><\/sup><\/p>\n

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      \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0623\u0648\u0644 : \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0623\u0646\u0648\u0627\u0639\u0647\u0627 <\/strong><\/p>\n

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      \u0645\u0646\u0630 \u062d\u0648\u0627\u0644\u064a 5000 \u0639\u0627\u0645 \u0643\u0627\u0646 \u0623\u0648\u0644 \u0645\u0646 \u0633\u062c\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0645\u0635\u0631 \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u060c \u062d\u064a\u062b \u062c\u0645\u0639 \u0627\u0644\u0641\u0631\u0639\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u062a\u0639\u0627\u062f\u0644 20 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0645\u062d\u0627\u0635\u064a\u0644 \u0627\u0644\u062d\u0628\u0648\u0628. \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0648\u0642\u062a \u060c \u0643\u0627\u0646\u062a \u0645\u0635\u0631 \u0628\u062f\u0648\u0646 \u0646\u0642\u0648\u062f \u0644\u0630\u0644\u0643 \u0643\u0627\u0646\u062a \u0627\u0644\u062d\u0628\u0648\u0628 \u062a\u0645\u062b\u0644 \u0645\u062e\u0632\u0646\u064b\u0627 \u0645\u0644\u0645\u0648\u0633\u064b\u0627 \u0644\u0644\u0642\u064a\u0645\u0629 \u064a\u0645\u0643\u0646 \u0628\u0633\u0647\u0648\u0644\u0629 \u062c\u0645\u0639\u0647\u0627 \u0648\u062a\u062f\u0627\u0648\u0644\u0647\u0627 \u0648\u0625\u0639\u0627\u062f\u0629 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0645\u062c\u062a\u0645\u0639.[6]<\/a><\/sup><\/p>\n

      \u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0645\u0639 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u060c \u0643\u0627\u0646 \u0627\u0644\u064a\u0648\u0646\u0627\u0646\u064a\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646 \u0623\u062e\u0630 \u0641\u0643\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0646\u0634\u0631\u0647\u0627 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u060c \u062d\u064a\u062b \u0642\u0627\u0645\u0648\u0627 \u0628\u062a\u0648\u0633\u064a\u0639 \u0639\u0627\u0644\u0645\u0647\u0645 \u0648\u062a\u0637\u0648\u0631 \u0627\u0644\u062d\u0636\u0627\u0631\u0629.[7]<\/a><\/sup><\/p>\n

      \u0641\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u064a \u0645\u064f\u0633\u0627\u0647\u0645\u0629 \u0645\u0627\u0644\u064a\u0651\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0651\u0629 \u064a\u062a\u0645\u064f\u0651 \u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0646\u0634\u0637\u0629\u060c \u0648\u0627\u0644\u0646\u0651\u0641\u0642\u0627\u062a\u060c \u0648\u0627\u0644\u0648\u0638\u0627\u0626\u0641\u060c \u0648\u0627\u0644\u062f\u062e\u0644 \u0633\u0648\u0627\u0621\u064b \u0627\u0644\u062e\u0627\u0635 \u0641\u064a \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0623\u0648 \u0627\u0644\u0645\u0646\u0634\u0622\u062a\u060c \u0648\u062a\u064f\u0639\u0631\u064e\u0641 \u0627\u0644\u0636\u0651\u0631\u064a\u0628\u0629 \u0623\u064a\u0636\u0627\u064b \u0628\u0623\u0646\u0651\u0647\u0627 \u0646\u0648\u0639 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0651\u0629\u060c \u0648\u062a\u064f\u0641\u0631\u064e\u0636 \u0645\u0646 \u0642\u0650\u0628\u064e\u0644 \u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a\u060c \u0648\u0645\u0646\u0647\u0627 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0651\u0629\u060c \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0627\u0644\u0633\u0644\u0639 [8]<\/a><\/sup><\/p>\n

      \u0648\u0645\u0646 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0646\u0651\u0647\u0627 \u0645\u0628\u0627\u0644\u063a \u0645\u0627\u0644\u064a\u0629 \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062f\u0639\u0645 \u0645\u0627\u0644\u064a\u0651 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0642\u062f\u0651\u0645\u0647\u0627\u060c \u0648\u062a\u064f\u0639\u062a\u064e\u0628\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0646\u0648\u0639\u0627\u064b \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u062a\u064f\u0634\u0643\u0651\u0644 \u0646\u0633\u0628\u0629\u064b \u0645\u0626\u0648\u064a\u0651\u0629\u064b \u0645\u0646 \u0627\u0644\u0645\u0627\u0644\u060c \u0648\u064a\u062a\u0645\u064f\u0651 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0645\u064f\u0633\u0628\u0642\u0627\u064b. [9]<\/a><\/sup><\/p>\n

      \u0648\u0641\u064a \u0627\u0644\u0639\u0635\u0648\u0631 \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u0628\u0631\u0632\u062a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0643\u0627\u0646 \u0645\u0646 \u0623\u0647\u0645\u0647\u0627 :[10]<\/a><\/sup><\/p>\n

        \n
      1. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a : \u0643\u0627\u0646\u062a \u0631\u0648\u0645\u0627 \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u062a\u062f\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a. \u0643\u0627\u0646 \u064a\u0648\u0644\u064a\u0648\u0633 \u0642\u064a\u0635\u0631 \u0623\u0648\u0644 \u0645\u0646 \u0637\u0628\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: \u0645\u0639\u062f\u0644 \u062b\u0627\u0628\u062a \u0628\u0646\u0633\u0628\u0629 1 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0625\u0645\u0628\u0631\u0627\u0637\u0648\u0631\u064a\u0629. \u062a\u062d\u062a \u0642\u064a\u0635\u0631 \u060c \u0643\u0627\u0646\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a 4 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u060c \u0623\u0642\u0631\u0628 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0630\u064a \u0646\u0631\u0627\u0647 \u0627\u0644\u064a\u0648\u0645 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629.<\/li>\n
      2. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 : \u063a\u064a\u0631 \u0627\u0644\u0625\u0645\u0628\u0631\u0627\u0637\u0648\u0631 \u0627\u0644\u0631\u0648\u0645\u0627\u0646\u064a \u0627\u0644\u0642\u062f\u064a\u0645 \u0623\u0648\u063a\u0633\u0637\u0633 \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0623\u0648\u0627\u062e\u0631 \u0627\u0644\u0642\u0631\u0646 \u0627\u0644\u0623\u0648\u0644 \u0642\u0628\u0644 \u0627\u0644\u0645\u064a\u0644\u0627\u062f. \u062a\u0645 \u0627\u0644\u062c\u0645\u0639 \u0641\u064a \u0627\u0644\u0623\u0635\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 “\u0645\u0632\u0627\u0631\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628” \u0627\u0644\u0630\u064a\u0646 \u062c\u0645\u0639\u0648\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0645\u0646\u0627\u0637\u0642\u0647\u0645 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0643\u0643\u0644 \u0648\u0633\u0644\u0645\u0648\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629. \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0635\u0639\u0628\u064b\u0627 \u0644\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u060c \u0648\u062a\u062d\u0648\u0644 \u0623\u0648\u063a\u0633\u0637\u0633 \u0625\u0644\u0649 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0645\u0628\u0627\u0634\u0631 \u064a\u0634\u0628\u0647 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644. \u0628\u062f\u0623 \u0647\u0630\u0627 \u0643\u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u062b\u0631\u0648\u0629 \u0627\u0644\u0641\u0631\u062f \u060c \u0648\u0644\u0643\u0646 \u0639\u0646\u062f\u0645\u0627 \u0627\u062a\u0636\u062d \u0623\u0646 \u0647\u0630\u0627 \u0623\u064a\u0636\u064b\u0627 \u0635\u0639\u0628 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u060c \u062d\u0644\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0645\u062d\u0644 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u0635\u064a\u0644.[11]<\/a><\/sup><\/li>\n
      3. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 : \u0641\u064a \u0627\u0644\u0639\u0635\u0648\u0631 \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u060c \u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0641\u064a \u0645\u0635\u0631 \u0648\u0628\u0644\u0627\u062f \u0641\u0627\u0631\u0633 \u0648\u0627\u0644\u0635\u064a\u0646. \u0641\u064a \u0627\u0644\u0623\u0635\u0644 \u060c \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0642\u064a\u0645\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0623\u0631\u0636 \u060c \u0623\u0648 \u0645\u0642\u062f\u0627\u0631 \u0645\u0627 \u0643\u0627\u0646 \u064a\u064f\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u0646\u062a\u062c \u0639\u0646 \u0642\u0637\u0639\u0629 \u0627\u0644\u0623\u0631\u0636 \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0643\u0627\u0646 \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0645\u0632\u0627\u0631\u0639\u0648\u0646 \u0639\u0627\u062f\u0629\u064b. \u0627\u0633\u062a\u0645\u0631\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627 \u0641\u064a \u0627\u0644\u0639\u0635\u0648\u0631 \u0627\u0644\u0648\u0633\u0637\u0649 \u062a\u062d\u062a \u062d\u0643\u0645 \u0648\u064a\u0644\u064a\u0627\u0645 \u0627\u0644\u0641\u0627\u062a\u062d \u0641\u064a \u0625\u0646\u062c\u0644\u062a\u0631\u0627. \u0645\u0646 \u0627\u0644\u0645\u0639\u0631\u0648\u0641 \u0623\u0646 \u0627\u0644\u0633\u064a\u062f\u0629 \u062c\u0648\u062f\u064a\u0641\u0627 \u0631\u0643\u0628\u062a \u062d\u0635\u0627\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u0634\u0648\u0627\u0631\u0639 \u0639\u0627\u0631\u064a\u0629 \u0627\u062d\u062a\u062c\u0627\u062c\u064b\u0627 \u0639\u0644\u0649 \u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u0630\u064a \u0623\u062c\u0628\u0631 \u0632\u0648\u062c\u0647\u0627 \u0639\u0644\u0649 \u062f\u0641\u0639\u0647.<\/li>\n
      4. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u064a\u0631\u0627\u062b : \u0646\u0634\u0623\u062a \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u064a\u0631\u0627\u062b \u0641\u064a \u0627\u0644\u0625\u0645\u0628\u0631\u0627\u0637\u0648\u0631\u064a\u0629 \u0627\u0644\u0631\u0648\u0645\u0627\u0646\u064a\u0629 \u0648\u0645\u0648\u0644\u062a \u0645\u0639\u0627\u0634\u0627\u062a \u0642\u062f\u0627\u0645\u0649 \u0627\u0644\u0645\u062d\u0627\u0631\u0628\u064a\u0646 \u060c \u0648\u0641\u0631\u0636\u062a \u0628\u0645\u0639\u062f\u0644 5 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u0645\u0648\u0631\u0648\u062b\u0629. \u0644\u0642\u062f \u062a\u0637\u0648\u0631\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u064a\u0631\u0627\u062b \u0643\u0645\u0627 \u0646\u062f\u0631\u0643\u0647\u0627 \u0645\u0646 “\u0627\u0644\u0625\u0639\u0641\u0627\u0621” \u060c \u0648\u0647\u0648 \u0645\u0628\u0644\u063a \u062a\u0645 \u062f\u0641\u0639\u0647 \u0641\u064a \u0627\u0644\u0639\u0635\u0648\u0631 \u0627\u0644\u0648\u0633\u0637\u0649 \u0625\u0644\u0649 \u0633\u064a\u062f \u0625\u0642\u0637\u0627\u0639\u064a \u0639\u0646\u062f\u0645\u0627 \u062a\u0645 \u0646\u0642\u0644 \u0625\u0642\u0637\u0627\u0639\u064a\u0629 \u0625\u0644\u0649 \u0648\u0631\u064a\u062b \u0639\u0646\u062f \u0627\u0644\u0648\u0641\u0627\u0629.[12]<\/a><\/sup><\/li>\n<\/ol>\n

        \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646<\/strong><\/p>\n

        \u0627\u0648\u0644\u0627 : <\/strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: \u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0627\u0645\u0629 \u0645\u0645\u0627\u062b\u0644\u0629 \u0641\u064a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0645\u0639\u062f\u0644 16\u066a \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:[13]<\/a><\/sup><\/p>\n

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

          \u0627\u0645\u0627 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u0647\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0628\u0632 \u0648\u0627\u0644\u0645\u064a\u0627\u0647 \u0627\u0644\u0645\u0639\u0628\u0623\u0629 \u0628\u0623\u0642\u0644 \u0645\u0646 \u062e\u0645\u0633\u0629 \u0644\u062a\u0631\u0627\u062a \u0648\u0627\u0644\u0634\u0627\u064a \u0648\u0627\u0644\u0633\u0643\u0631 \u0648\u0627\u0644\u0630\u0647\u0628 \u0648\u0627\u0644\u0646\u0642\u0648\u062f \u0648\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621. \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0627 \u064a\u0644\u064a:<\/p>\n

            \n
          1. \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u062c\u0648\u064a.<\/li>\n
          2. \u062a\u0639\u0644\u064a\u0645.<\/li>\n
          3. \u0627\u0644\u062a\u062e\u0644\u0635 \u0645\u0646 \u0645\u064a\u0627\u0647 \u0627\u0644\u0635\u0631\u0641 \u0627\u0644\u0635\u062d\u064a \u0648\u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a.<\/li>\n
          4. \u0627\u0644\u0635\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629.<\/li>\n
          5. \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062f\u064a\u0646\u064a\u0629.<\/li>\n
          6. \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629.<\/li>\n<\/ol>\n

            \u062b\u0627\u0646\u064a\u0627 : \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 : \u062a\u062e\u0636\u0639 \u0628\u0639\u0636 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u0631\u062f\u0646 \u0644\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629. \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u062d\u0633\u0628 \u0646\u0648\u0639 \u0648\u0645\u0646\u0634\u0623 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u060c \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629. \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u062a\u0639\u0631\u0641\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0646\u0633\u0642 \u0644\u0648\u0635\u0641 \u0627\u0644\u0633\u0644\u0639 \u0648\u062a\u0631\u0645\u064a\u0632\u0647\u0627 (\u062a\u0633\u0645\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0646\u0633\u0642).<\/p>\n

            \u062b\u0627\u0644\u062b\u0627 :<\/strong> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c: \u0648\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0633\u0644\u0639 \u0648\u062e\u062f\u0645\u0627\u062a \u0645\u0639\u064a\u0646\u0629 \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0623\u0633\u0645\u0646\u062a \u0648\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0628\u063a \u0648\u0627\u0644\u0646\u0628\u064a\u0630 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0631\u0648\u062d\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0631\u0629 \u0648\u0627\u0644\u0648\u0642\u0648\u062f \u0648\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u0634\u062d\u064a\u0645.[14]<\/a><\/sup><\/p>\n

            \u0631\u0627\u0628\u0639\u0627 :<\/strong> \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 : \u0647\u0646\u0627\u0643 \u0636\u0631\u064a\u0628\u0629 \u0623\u0645\u0644\u0627\u0643 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 \u062a\u064f\u062f\u0641\u0639 \u0633\u0646\u0648\u064a\u064b\u0627 \u060c \u0648\u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u0648\u0642\u0639 \u0648\u062d\u062c\u0645 \u0627\u0644\u0639\u0642\u0627\u0631 \u060c \u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0628\u0627\u0646\u064a \u060c \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0633\u0646\u0648\u064a.<\/p>\n

            \u062e\u0627\u0645\u0633\u0627 :<\/strong> \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u064a : \u064a\u062e\u0636\u0639 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0645\u0639\u062f\u0644 9\u066a (\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0645\u0639\u062f\u0644 5\u066a \u0648\u0636\u0631\u064a\u0628\u0629 \u0628\u064a\u0639 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0628\u0645\u0639\u062f\u0644 4\u066a).<\/p>\n

            \u0633\u0627\u062f\u0633\u0627:<\/strong> \u0631\u0633\u0648\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 : \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u060c \u064a\u062a\u0645 \u0641\u0631\u0636 \u0631\u0633\u0645 \u0637\u0627\u0628\u0639 \u0642\u064a\u0645\u064a \u0628\u0646\u0633\u0628\u0629 0.3\u066a \u0623\u0648 0.6\u066a.<\/p>\n

            \u0633\u0627\u0628\u0639\u0627 :<\/strong> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 : \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u060c \u064a\u062a\u0645 \u0641\u0631\u0636 \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0645\u0639\u062f\u0644\u0627\u062a \u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u062a\u062a\u0631\u0627\u0648\u062d \u0645\u0646 5\u066a \u0625\u0644\u0649 30\u066a.<\/p>\n

            \u062b\u0627\u0645\u0646\u0627 :<\/strong> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a : \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0645\u0648\u0638\u0641 \u0628\u0646\u0633\u0628 14.25\u066a \u0648 7.5\u066a \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0648\u0628\u0639\u0636 \u0627\u0644\u0628\u062f\u0644\u0627\u062a. \u064a\u062c\u0628 \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0648\u062d\u062c\u0628\u0647\u0627 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0634\u0647\u0631\u064a.<\/p>\n

            \u0623\u0645\u0627 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u064a \u062a\u062a\u0642\u0627\u0636\u0627\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 \u0645\u062b\u0644\u0627 \u0641\u062a\u0628\u0644\u063a 23 \u0646\u0648\u0639\u0627 \u0647\u064a:[15]<\/a><\/sup><\/p>\n

              \n
            1. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 .<\/li>\n
            2. \u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062d\u0631\u0648\u0642\u0627\u062a .<\/li>\n
            3. \u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0647\u0646 .<\/li>\n
            4. \u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0633\u0627\u0644\u062e .<\/li>\n
            5. \u0631\u0633\u0648\u0645 \u0645\u0648\u0627\u0642\u0641 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a .<\/li>\n
            6. \u0631\u0633\u0648\u0645 \u0644\u0648\u062d\u0627\u062a \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a .<\/li>\n
            7. \u0631\u0633\u0648\u0645 \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0648\u0627\u0644\u0645\u0632\u0627\u062f .<\/li>\n
            8. \u0631\u0633\u0648\u0645 \u0639\u0642\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 .<\/li>\n
            9. \u0631\u0633\u0648\u0645 \u0631\u062e\u0635 \u0627\u0644\u0628\u0646\u0627\u0621 .<\/li>\n
            10. \u0631\u0633\u0648\u0645 \u0627\u0644\u062d\u0631\u0641 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a .<\/li>\n
            11. \u0631\u0633\u0648\u0645 \u0631\u062e\u0635 \u0627\u0644\u0645\u0644\u0627\u0647\u064a .<\/li>\n
            12. \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0639\u0628\u064a\u062f \u0648\u0627\u0644\u062a\u0632\u0641\u064a\u062a .<\/li>\n
            13. \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0623\u0631\u0635\u0641\u0629 \u0648\u0627\u0644\u0623\u0633\u0648\u0627\u0631 .<\/li>\n
            14. \u0639\u0648\u0627\u0626\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0648\u0627\u0644\u0634\u0631\u0641\u064a\u0629 .<\/li>\n
            15. \u0631\u0633\u0648\u0645 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 .<\/li>\n
            16. \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a .<\/li>\n
            17. \u0623\u062b\u0645\u0627\u0646 \u0627\u0644\u0642\u0628\u0648\u0631 .<\/li>\n
            18. \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u062e\u062a\u0628\u0631 \u0627\u0644\u0635\u062d\u0629 .<\/li>\n
            19. \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062f\u062e\u0648\u0644 \u0627\u0644\u062d\u062f\u0627\u0626\u0642 .<\/li>\n
            20. \u0631\u0633\u0648\u0645 \u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0632\u0644 .<\/li>\n
            21. \u0631\u0633\u0648\u0645 \u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646 .<\/li>\n
            22. \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u0627\u062a .<\/li>\n
            23. \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0633\u064a\u0631 .<\/li>\n<\/ol>\n

              \u062a\u0633\u0647\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0631\u0641\u062f \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u062d\u064a\u062b \u062a\u0628\u0631\u0632 \u0641\u0648\u0627\u0626\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u062c\u0646\u064a \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u062a\u0627\u0644\u064a\u0629: [16]<\/a><\/sup><\/p>\n

                \n
              1. \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a: \u062c\u0645\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0644\u0644\u0625\u0646\u0641\u0627\u0642 \u0639\u0644\u0649 \u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0645\u062f\u0627\u0631\u0633 \u0648\u0627\u0644\u0645\u0633\u062a\u0634\u0641\u064a\u0627\u062a \u060c \u0648\u0625\u0646\u0641\u0627\u0630 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0627\u0645 \u060c \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u060c \u0648\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u060c \u0648\u0627\u0644\u0623\u0634\u063a\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \u0648\u0627\u0644\u0647\u0646\u062f\u0633\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u062b\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u062c\u064a\u062f \u0623\u0648 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0639\u062f\u0627\u0644\u0629.[17]<\/a><\/sup><\/li>\n
              2. \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 : \u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0646\u0642\u0644 \u0627\u0644\u062b\u0631\u0648\u0629 \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u062b\u0631\u0627\u0621\u064b \u0641\u064a \u0642\u0637\u0627\u0639\u0627\u062a \u0645\u0639\u064a\u0646\u0629 \u0625\u0644\u0649 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u0641\u0642\u0631\u0627\u064b \u060c \u0648\u0647\u0630\u0647 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639 \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0631\u0627\u0637\u064a\u0629 \u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u0623\u0646 \u064a\u062d\u062f\u062b \u0641\u064a\u0647 \u0647\u0630\u0627 \u0623\u0645\u0631 \u0645\u062b\u064a\u0631 \u0644\u0644\u062c\u062f\u0644 \u062f\u0627\u0626\u0645\u064b\u0627. [18]<\/a><\/sup><\/li>\n
              3. \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a : \u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u064a\u0636\u064b\u0627 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0631\u0641\u0627\u0647 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0644\u0643\u0628\u0627\u0631 \u0627\u0644\u0633\u0646 \u0648\u0625\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u0628\u0637\u0627\u0644\u0629 \u0648\u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0639\u0627\u0645. \u062a\u0639\u062a\u0628\u0631 \u0623\u0646\u0638\u0645\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a \u0623\u064a\u0636\u064b\u0627 \u0645\u0631\u0627\u0641\u0642 \u0639\u0627\u0645\u0629 \u0634\u0627\u0626\u0639\u0629. [19]<\/a><\/sup><\/li>\n
              4. \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 : \u064a\u062a\u0645 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u062d\u064a\u062b \u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u0628\u063a \u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u060c \u0644\u062a\u062b\u0628\u064a\u0637 \u0627\u0644\u062a\u062f\u062e\u064a\u0646 \u060c \u0648\u064a\u062f\u0639\u0648 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0646\u0627\u0633 \u0625\u0644\u0649 \u0633\u064a\u0627\u0633\u0627\u062a \u0645\u062b\u0644 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0643\u0631\u0628\u0648\u0646.<\/li>\n
              5. \u0644\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0623\u0634\u063a\u0627\u0644 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0628\u0646\u0627\u0621 \u0648\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0628\u0644\u062f \u0645\u0627 ,\u0648\u0639\u0627\u062f\u0629 \u0645\u0627 \u062a\u0641\u0631\u0636 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u062c\u0645\u064a\u0639 \u0645\u0646 \u064a\u0639\u064a\u0634\u0648\u0646 \u0641\u064a\u0647.[20]<\/a><\/sup><\/li>\n<\/ol>\n

                \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a : \u062f\u0648\u0631 \u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0641\u064a \u0631\u0641\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/strong><\/p>\n

                \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 , \u0648\u062a\u062d\u0635\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0639\u0644\u0649 \u0646\u0648\u0639\u064a\u0646 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 :\u0636\u0631\u064a\u0628\u0629 \u062a\u062d\u0635\u0644\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0646\u0641\u0633\u0647\u0627 , \u0648\u0636\u0631\u0627\u0626\u0628 \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0642\u062f \u0646\u0635\u062a \u0627\u0644\u0645\u0627\u062f\u0629 46 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0631\u0642\u0645 (29). \u0644\u0633\u0646\u0629 1955\u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0644\u064a :[21]<\/a><\/sup><\/p>\n

                  \n
                1. \u062a\u062a\u0643\u0648\u0646 \u0648\u0627\u0631\u062f\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0627\u0648 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0648 \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0648 \u0623\u064a \u0646\u0638\u0627\u0645 \u0635\u0627\u062f\u0631 \u0628\u0627\u0644\u0627\u0633\u062a\u0646\u0627\u062f \u0625\u0644\u064a\u0647 \u0627\u0648 \u0623\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0648 \u0646\u0638\u0627\u0645 \u0622\u062e\u0631 \u0646\u0635 \u0641\u064a\u0647 \u0639\u0644\u0649 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0636\u0631\u0627\u0626\u0628 \u0627\u0648 \u0631\u0633\u0648\u0645 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n
                2. \u064a\u062c\u0631\u064a \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0648 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0648 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062a\u0639\u0647\u062f\u064a\u0646 \u0627\u0648 \u0645\u0644\u062a\u0632\u0645\u064a\u0646 \u0627\u0648 \u0645\u0642\u0627\u0648\u0644\u064a\u0646 \u062a\u0628\u0639\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/li>\n
                3. \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0634\u062e\u0635 \u0645\u0643\u0644\u0641\u0627 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0648 \u0627\u0644\u0631\u0633\u0645 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u0628\u062f\u0621 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0644\u064a \u062a\u0645\u0644\u0643\u0647 \u0644\u0644\u0639\u0642\u0627\u0631 \u0627\u0646 \u0643\u0627\u0646 \u0645\u0627\u0644\u0643\u0627 \u0627\u0648 \u0625\u0634\u063a\u0627\u0644\u0647 \u0625\u064a\u0627\u0647 \u0627\u0646 \u0643\u0627\u0646 \u0645\u0633\u062a\u0623\u062c\u0631\u0627\u064b.<\/li>\n
                4. \u062a\u0628\u0642\u0649 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u064a \u0643\u0627\u0646 \u0645\u0639\u0645\u0648\u0644\u0627 \u0628\u0647\u0627 \u0642\u0628\u0644 \u0646\u0641\u0627\u0630 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u062c\u0628\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0643\u0645\u0627 \u0644\u0648 \u0643\u0627\u0646\u062a \u0645\u062d\u0642\u0642\u0629 \u0628\u0645\u0642\u062a\u0636\u0627\u0647.<\/li>\n<\/ol>\n

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

                  \u064a\u0639\u062a\u0645\u062f \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0631 \u0646\u0648\u0639 \u0627\u0644\u0639\u0642\u0627\u0631 \u0648\u0646\u0633\u0628\u0629 \u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u062e\u0644\u0627\u0621 \u0645\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0648\u0627\u0644\u062a\u064a \u062a\u0648\u0632\u0639 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:[22]<\/a><\/sup><\/p>\n

                    \n
                  1. 15 % \u0645\u0646 \u0635\u0627\u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0628\u0627\u0646\u064a.<\/li>\n
                  2. 2 % \u0645\u0646 \u0635\u0627\u0641 \u0646\u0633\u0628\u0629 \u0623\u0631\u0636 \u0627\u0644\u062e\u0644\u0627\u0621.<\/li>\n<\/ol>\n

                    \u0648\u062d\u0627\u0644\u0645\u0627 \u064a\u062a\u0623\u062e\u0631 \u0645\u0627\u0644\u0643 \u0627\u0644\u0639\u0642\u0627\u0631 \u0639\u0646 \u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u064a\u062a\u0645 \u0625\u0636\u0627\u0641\u0629 \u0646\u0633\u0628\u0629 \u063a\u0631\u0627\u0645\u0629 \u062a\u062a\u0631\u0627\u0648\u062d \u0645\u0627 \u0628\u064a\u0646 (10-50 )%\u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0633\u0627\u0628\u0642\u0627\u064b \u0648\u0627\u0644\u062a\u064a \u062a\u0632\u062f\u0627\u062f \u0628\u062d\u0633\u0628 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0648\u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0644\u0644\u0639\u0642\u0627\u0631\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 \u0643\u0645\u0627 \u064a\u0644\u064a:[23]<\/a><\/sup><\/p>\n

                    \u0627\u0648\u0644\u0627:<\/strong> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0644\u0644\u0645\u0644\u0627\u0643 \u0648\u062a\u062d\u0633\u0628 \u0648\u0641\u0642 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a: \u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 * \u0633\u0639\u0631 \u0627\u0644\u0645\u062a\u0631 \u0627\u0644\u0645\u0631\u0628\u0639 \u0627\u0644\u0645\u0642\u062f\u0631 \u0641\u064a \u0627\u0644\u0633\u0648\u0642* 2% * 0.2%<\/p>\n

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

                    \u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u0623\u0631\u0636 * \u0633\u0639\u0631 \u0627\u0644\u0645\u062a\u0631 \u0627\u0644\u0645\u0631\u0628\u0639 \u0627\u0644\u0648\u0627\u062d\u062f \u0627\u0644\u0645\u0642\u062f\u0631 \u0641\u064a \u0627\u0644\u0633\u0648\u0642* \u0623\u062c\u0631\u0629 \u0627\u0644\u0645\u062a\u0631 \u0627\u0644\u0645\u0631\u0628\u0639 \u0627\u0644\u0648\u0627\u062d\u062f) _ (20% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0628\u062f\u0644 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631)\u0648\u064a\u0636\u0631\u0628 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0628 15% .<\/p>\n

                    \u062b\u0627\u0644\u062b\u0627 <\/strong>: \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0644\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0624\u062c\u0631 \u0645\u0646 \u063a\u064a\u0631 \u0641\u0631\u0634: \u062a\u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0639\u0644\u0627\u0642\u0629:<\/p>\n

                    \u0642\u064a\u0645\u0629 \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0639\u0642\u0627\u0631 _ (20 % \u0645\u0646 \u0628\u062f\u0644 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631 )\u0648\u064a\u0636\u0631\u0628 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u062815%.<\/p>\n

                    \u0631\u0627\u0628\u0639\u0627 :<\/strong> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0644\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0624\u062c\u0631 \u0645\u0639 \u0627\u0644\u0641\u0631\u0634: \u062a\u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0644\u0639\u0644\u0627\u0642\u0629:<\/p>\n

                    \u0642\u064a\u0645\u0629 \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0639\u0642\u0627\u0631 _ (10 % \u0645\u0646 \u0623\u062c\u0631\u0629 \u0627\u0644\u0623\u062b\u0627\u062b_ 20 % \u0645\u0646 \u0628\u062f\u0644 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631 ) \u062b\u0645 \u064a\u0636\u0631\u0628 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0628 15%.[24]<\/a><\/sup><\/p>\n

                    \u062e\u0627\u0645\u0633\u0627 <\/strong>: \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u062e\u0644\u0627\u0621 ..\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 =\u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u0623\u0631\u0636 \u00d7\u0633\u0639\u0631 \u0627\u0644\u0645\u062a\u0631 \u0627\u0644\u0645\u0631\u0628\u0639 \u0643\u0645\u0627 \u0647\u0648 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u00d72%\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0636 \u0627\u0644\u062e\u0644\u0627\u0621<\/p>\n

                    \u0633\u0627\u062f\u0633\u0627 :<\/strong> \u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u0642\u0641\u0627\u062a \u0627\u0644\u0634\u0642\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 = \u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u00d7 \u0623\u062c\u0631\u0629 \u0627\u0644\u0645\u062a\u0631 \u0627\u0644\u0645\u0631\u0628\u0639 _20% \u0628\u062f\u0644 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631<\/p>\n

                    \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0628\u0646\u0627\u0621= \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u00d715%<\/p>\n

                      \n
                    1. \u0625\u0630\u0627 \u062a\u0645 \u062f\u0641\u0639\u0647\u0627 \u0641\u064a \u0634\u0647\u0631\u064a \u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a \u0648\u0634\u0628\u0627\u0637 \u064a\u062d\u0633\u0645 8% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/li>\n
                    2. \u0648\u0625\u0630\u0627 \u062a\u0645 \u062f\u0641\u0639\u0647\u0627 \u0641\u064a \u0634\u0647\u0631\u064a \u0622\u0630\u0627\u0631 \u0648\u0646\u064a\u0633\u0627\u0646 \u064a\u062d\u0633\u0645 6% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0627\u0644\u0643 .<\/li>\n
                    3. \u0625\u0630\u0627 \u062a\u0645 \u062f\u0641\u0639\u0647\u0627 \u0641\u064a \u0634\u0647\u0631\u064a \u0623\u064a\u0627\u0631 \u0648\u062d\u0632\u064a\u0631\u0627\u0646 \u064a\u062d\u0633\u0645 4 % \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0645\u0627\u0644\u0643 \u0627\u0644\u0639\u0642\u0627\u0631 .<\/li>\n
                    4. \u0625\u0639\u0641\u0627\u0621 \u0645\u0627\u0644\u0643 \u0627\u0644\u0639\u0642\u0627\u0631 \u0646\u0633\u0628\u0629 50 % \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062d\u0627\u0644 \u062a\u0645 \u0625\u062b\u0628\u0627\u062a \u0627\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0644\u0645 \u064a\u0643\u0646 \u0645\u0624\u062c\u0631 \u0637\u064a\u0644\u0629 \u0627\u0644\u0633\u0646\u0629<\/li>\n<\/ol>\n

                      \u0643\u0645\u0627 \u0634\u0645\u0644 \u0642\u0631\u0627\u0631 \u0625\u0639\u0641\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a 2020 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a. \u062d\u064a\u062b \u062a\u0645 \u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631\u064a\u0646 \u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648 \u0627\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0648\u0630\u0644\u0643 \u0641\u064a \u0641\u062a\u0631\u0629 \u062a\u0648\u0642\u0641 \u0627\u0644\u0639\u0645\u0644 \u0628\u0646\u0633\u0628\u0629 25 % \u0645\u0646 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0643\u0644\u064a \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062d\u0627\u0644\u064a 2020\u0645. \u0648 \u0623\u064a\u0636\u0627 \u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631\u064a\u0646 \u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0628\u0646\u0633\u0628\u0629 25 % \u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0639\u0644\u064a\u0647\u0645 \u0642\u0628\u0644 \u0646\u0647\u0627\u064a\u0629 \u0639\u0627\u0645 2020\u0645[25]<\/a><\/sup><\/p>\n

                      \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u062a\u0642\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a 10% \u0645\u0646\u0647\u0627 \u062a\u062e\u0635\u0635 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648 3% \u0645\u0646 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u062a\u062e\u0635\u0635 \u0644\u0644\u0635\u0631\u0641 \u0627\u0644\u0635\u062d\u064a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0627\u0647 \u0648 2% \u0645\u0646 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u062a\u0630\u0647\u0628 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062b\u0645 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u0648\u0644\u0645\u0627 \u0644\u0647\u0627 \u0645\u0646 \u0641\u0627\u0626\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u062c\u0628 \u062f\u0641\u0639\u0647\u0627.\u00a0 \u064a\u0648\u062c\u062f \u0636\u0631\u064a\u0628\u0629 \u0639\u0642\u0627\u0631\u064a\u0629 \u0623\u062e\u0631\u0649 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 : \u0648\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u062f\u0627\u0631\u0647\u0627 2% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0628\u062f\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0633\u0646\u0648\u064a. \u0648\u0630\u0644\u0643 \u062d\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0644\u0639\u0627\u0645 1988 \u0648\u062d\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u0633\u062a\u0648\u0641\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0633\u0646\u0648\u064a\u0627 \u0645\u0646 \u0627\u0644\u0645\u0627\u0644\u0643 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631 \u0648\u062a\u062f\u0641\u0639 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u064a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u0643 \u0623\u0646 \u064a\u0639\u0648\u062f \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0627\u0644\u062a\u064a \u0633\u062f\u062f\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631.[26]<\/a><\/sup><\/p>\n

                      \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0631\u0641\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a <\/strong><\/p>\n

                      \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0647\u064a \u062e\u0637\u0637 \u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0642\u0628\u0644 \u062a\u0638\u0647\u0631 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0644\u0644\u0628\u0644\u062f\u064a\u0629. \u062a\u062d\u062f\u062f \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629. \u0648\u062a\u0628\u062f\u0623 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u062a\u0645\u0648\u0632 (\u064a\u0648\u0644\u064a\u0648) \u0648\u062a\u0646\u062a\u0647\u064a \u0641\u064a 30 \u062d\u0632\u064a\u0631\u0627\u0646 (\u064a\u0648\u0646\u064a\u0648) \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062a\u0627\u0644\u064a. \u064a\u062c\u0628 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u064a\u0647\u0627 \u0644\u0643\u0644 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629. \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0644\u0632\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0623\u0648 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 (\u0625\u0646 \u0648\u062c\u062f\u062a) \u0641\u064a \u0634\u0643\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u0648\u062a\u0642\u0631\u064a\u0631 \u0633\u0646\u0648\u064a. \u064a\u062c\u0628 \u0623\u0646 \u064a\u0648\u0627\u0641\u0642 \u0627\u0644\u0645\u062c\u0644\u0633 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0642\u0628\u0644 \u0628\u062f\u0621 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u060c \u0628\u0639\u062f \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0633\u0644\u064a\u0645 \u0648\u0627\u0644\u062a\u0634\u0627\u0648\u0631 \u0645\u0639 \u0644\u062c\u0627\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0621 \u0648\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629.[27]<\/a><\/sup><\/p>\n

                      \u062a\u0648\u0636\u062d \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c\u0647\u0627 \u0645\u062f\u064a\u0646\u0629 \u0633\u0627\u0643\u0648 \u0644\u062a\u0648\u0641\u064a\u0631 \u062e\u062f\u0645\u0627\u062a \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0647\u0627 \u0644\u0645\u062f\u0629 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629 \u0643\u0627\u0645\u0644\u0629 (1 \u064a\u0648\u0644\u064a\u0648 – 30 \u064a\u0648\u0646\u064a\u0648). \u064a\u0639\u062a\u0645\u062f \u0627\u0633\u0645 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u0648\u064a\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u062a\u0647\u064a \u0641\u064a\u0647\u0627 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.[28]<\/a><\/sup><\/p>\n

                      \u0647\u0646\u0627\u0643 \u062c\u0627\u0646\u0628\u0627\u0646 \u0644\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629. \u0627\u0644\u0623\u0648\u0644 \u0647\u0648 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u060c \u0648\u0627\u0644\u062b\u0627\u0646\u064a \u0647\u0648 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629. \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0644\u0644\u0628\u0644\u062f\u064a\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u060c \u062a\u0634\u0643\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0646\u0648\u0639 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0625\u062c\u0631\u0627\u0624\u0647\u0627 \u0633\u0646\u0648\u064a\u064b\u0627 \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0627\u0644\u062c\u0645\u0644\u0629 \u0644\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u060c \u0648\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0648\u0625\u0635\u0644\u0627\u062d\u0647\u0627 \u060c \u0648\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n

                      \u062a\u0630\u0647\u0628 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0646\u062d\u0648 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0645\u062e\u0637\u0637 \u0639\u0644\u0649 \u062a\u0643\u0627\u0644\u064a\u0641 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0623\u0633\u064a\u0633\u064a\u0629. \u0647\u0630\u0647 \u0646\u0641\u0642\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0645\u062b\u0644 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648\u0628\u0646\u0627\u0621 \u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0627\u0644\u062a\u0631\u0641\u064a\u0647\u064a\u0629 \u0648\u0627\u0644\u0639\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0643\u062a\u0628\u0627\u062a \u0648\u063a\u064a\u0631 \u0630\u0644\u0643. \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0648\u0633\u0637 \u0639\u0645\u0631 \u0645\u062a\u0648\u0642\u0639 \u0623\u0637\u0648\u0644 \u0645\u0646 \u0639\u0627\u0645 \u0648\u0627\u062d\u062f \u060c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0645\u0624\u0642\u062a\u0629.<\/p>\n

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

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

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

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

                          \u0627\u0648\u0644\u0627 : \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 <\/strong><\/p>\n

                          \u0627\u062d\u0645\u064a\u062f\u0648\u0634 \u0645\u062f\u0646\u064a (2020). \u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a \u0644\u0644\u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0639\u0635\u0648\u0631 , \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0646\u0627\u0631\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0639\u062f\u062f \u062e\u0627\u0635, \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a ,\u0627\u0644\u0645\u063a\u0631\u0628<\/p>\n

                          \u0627\u0644\u0628\u0634\u064a\u0631 , \u0645\u062d\u0645\u062f (2022). \u0648\u0631\u0642\u0629 \u0628\u062d\u062b\u064a\u0629 \u062a\u0628\u064a\u0646 \u0643\u064a\u0641 \u0646\u0645\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 \u0648\u0623\u0643\u0644\u062a \u062f\u062e\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646, \u0645\u0624\u0633\u0633\u0629 \u0641\u0631\u064a\u062f\u0631\u064a\u0634 \u0625\u064a\u0628\u0631\u062a\u060c8, \u0627\u0628, \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                          \u0627\u0644\u062a\u0645\u064a\u0645\u064a , \u0627\u062d\u0633\u0627\u0646 (2018). \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u064a\u0648\u0627\u0641\u0642 \u0639\u0644\u0649 \u0645\u0646\u062d \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0632\u0631\u0642\u0627\u0621 \u0642\u0631\u0636\u0627 \u0628\u0642\u064a\u0645\u0629 11.5 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631, \u0635\u062d\u064a\u0641\u0629 \u0627\u0644\u063a\u062f, 2, \u062a\u0634\u0631\u064a\u0646 \u0627\u0648\u0644, \u0627\u0644\u0627\u0631\u062f\u0646,<\/p>\n

                          \u0627\u0644\u062c\u0627\u0632\u064a, \u0645\u0631\u0636\u064a \u0636\u0627\u0631\u064a (2022). \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0639\u0627\u0626\u062f\u0629 \u0643\u0644\u064a\u0627 \u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.\u00a0\u0645\u062c\u0644\u0629 \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u062b\u0642\u0627\u0641\u064a\u0629,\u00a02(4), 35\u201325.<\/p>\n

                          \u062e\u0627\u0644\u062f \u0634\u062d\u0627\u062f\u0629 \u0627\u0644\u062e\u0637\u064a\u0628\u0628, \u0623\u062d\u0645\u062f \u0632\u0647\u064a\u0631 \u0634\u0627\u0645\u064a\u0629 (2005). , \u0623\u0633\u0633 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 , ” \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631\u060c \u0639\u0645\u0627\u0646\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

                          \u0627\u0644\u062e\u0637\u064a\u0628\u060c \u062e\u0627\u0644\u062f \u0634\u062d\u0627\u062f\u0629: \u0634\u0627\u0645\u064a\u0629\u060c \u0627\u062d\u0645\u062f \u0632\u0647\u064a\u0631(2003). \u0623\u0633\u0633 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649. \u0627\u0644\u0627\u0631\u062f\u0646<\/p>\n

                          \u0627\u0644\u0632\u064a\u0627\u062a , \u0627\u0646\u0648\u0631( 2019). \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0648\u0646 \u064a\u062e\u0633\u0631\u0648\u0646 \u0631\u0626\u0627\u0633\u0629 \u0628\u0644\u062f\u064a\u0629 \u062b\u0627\u0646\u064a \u0623\u0643\u0628\u0631 \u0645\u062f\u064a\u0646\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646, \u0627\u0644\u0639\u0631\u0628\u064a \u0627\u0644\u062c\u062f\u064a\u062f,3, \u0627\u0630\u0627\u0631,\u0644\u0646\u062f\u0646.<\/p>\n

                          \u0627\u0644\u0632\u064a\u0627\u062f\u0627\u062a , \u0632\u064a\u0627\u062f \u0639\u0627\u064a\u062f (2021). \u062a\u062d\u0648\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u062f\u0648\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0625\u0644\u0649 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u062a\u0637\u0648\u064a\u0631\u064a\u0629”\u2019 \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a , \u0627\u0644\u0639\u062f\u062f 35 , 2, \u0627\u064a\u0644\u0648\u0644, \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                          \u0632\u064a\u0627\u062f\u0629 , \u0641\u0627\u0637\u0645\u0629 (2022). \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646,\u0645\u0648\u0642\u0639 \u0645\u0648\u0636\u0648\u0639 ,29,\u062a\u0634\u0631\u064a\u0646 \u062b\u0627\u0646\u064a ,\u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                          \u0635\u062d\u064a\u0641\u0629 \u0627\u0644\u063a\u062f (2022). \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062a\u0645\u0646\u062d \u062e\u0635\u0648\u0645\u0627\u062a \u0648\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0623\u0645\u0627\u0646\u0629 \u0639\u0645\u0627\u0646,16, \u0627\u0630\u0627\u0631,\u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                          \u0635\u062d\u064a\u0641\u0629 \u0627\u0644\u063a\u062f(2022). \u0631\u0624\u0633\u0627\u0621 \u0628\u0644\u062f\u064a\u0627\u062a: \u062a\u063a\u0637\u064a\u0629 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u0646 \u0628\u0646\u0643 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062f\u0646 \u0648\u0627\u0644\u0642\u0631\u0649,7, \u0646\u064a\u0633\u0627\u0646, \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                          \u0635\u064a\u0627\u0645\u060c \u0627\u062d\u0645\u062f \u0632\u0643\u0631\u064a\u0627: \u0648\u0622\u062e\u0631\u0648\u0646(1999). \u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u064a\u0646\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0648\u0627\u0626\u0640\u0644 \u0644\u0644\u0646\u0634\u0640\u0631, \u0627\u0644\u0627\u0631\u062f\u0646<\/p>\n

                          \u0637\u0627\u0631\u0642 \u0627\u0644\u062d\u0627\u062c (1999). \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 , ” \u062f\u0627\u0631 \u0635\u0641\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639, \u0639\u0645\u0627\u0646, \u0627\u0644\u0623\u0631\u062f\u0646,<\/p>\n

                          \u0627\u0644\u0637\u0627\u0647\u0631, \u0645\u064a \u0639\u0635\u0627\u0645 (2011). \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0633\u062a\u0629 \u0623\u0634\u0647\u0631: \u0645\u0627 \u0644\u0647\u0627 \u0648\u0645\u0627 \u0639\u0644\u064a\u0647\u0627,\u0635\u062d\u064a\u0641\u0629 \u0627\u0644\u063a\u062f ,7, \u0627\u064a\u0644\u0648\u0644, \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                          \u0627\u0644\u0637\u0631\u0648\u062f\u064a, \u0645\u062d\u0645\u062f \u0639\u0628\u062f\u0627\u0644\u0643\u0631\u064a\u0645 ( 2018). \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629,\u0645\u0648\u0642\u0639 \u0639\u0645\u0648\u0646 \u0627\u0644\u0625\u062e\u0628\u0627\u0631\u064a ,12, \u0627\u064a\u0627\u0631 , \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

                          \u0639\u0628\u062f \u0627\u0644\u0645\u062c\u064a\u062f \u0635\u0627\u0644\u062d \u0639\u0628\u062f \u0627\u0644\u0645\u062c\u064a\u062f \u0627\u0644\u062d\u064a\u0627\u0631\u064a( 2021) .\u062f\u0648\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 – \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0633\u0644\u0637 \u0627\u0644\u0643\u0628\u0631\u0649\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\u060c \u0639\u062f\u062f 33 \u060c\u0635 243-256 .<\/p>\n

                          \u0639\u0628\u0640\u0640\u062f \u0627\u0644\u0645\u0646\u0639\u0640\u0640\u0645 \u0644\u0637\u0641\u0640\u0640\u064a(2016).\u0627\u0644\u0636\u0631\u064a\u0628\u0640\u0640\u0629 \u0639\u0644\u0640\u0640\u0649 \u0627\u0644\u0642\u064a\u0645\u0640\u0640\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0640\u0640\u0629 \u0641\u0640\u0640\u064a \u0645\u0635\u0640\u0640\u0631\u060c \u0627\u0644\u0645\u0631\u0643\u0640\u0640\u0632 \u0627\u0644\u0645\u0635\u0640\u0640\u0631\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0640\u0640\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u0631\u0642\u0640\u0640\u0629 \u0639\u0645\u0640\u0640\u0644\u060c \u0631\u0642\u0640\u0640\u0645 183 \u060c\u0627\u0644\u0642\u0627\u0647\u0640\u0640\u0631\u0629\u060c \u0645\u0640\u0640\u0627\u0631\u0633, \u0645\u0635\u0631,<\/p>\n

                          \u0627\u0644\u0639\u062a\u0640\u0648\u0645\u060c \u0631\u0627\u0636\u0640\u064a(2001). \u0647\u0640\u0640\u0640\u064a\u0640\u0640\u0643\u0640\u0640\u0644 \u0627\u0644\u0646\u0641\u0640\u0642\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0640\u0640\u0640\u0629 \u0641\u0640\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0640\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646 .<\/p>\n

                          \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0631\u0627\u0636\u064a \u062f\u0627\u062e\u0644 \u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0631\u0642\u0645 (11) \u0644\u0633\u0646\u0629 1954<\/p>\n

                          \u0642\u0628\u064a\u0644\u0627\u062a \u062d\u0645\u062f\u064a( 2017).\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0638\u0645\u0629 \u0644\u0639\u0645\u0644 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0627\u0644\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0631\u0623\u0629 \u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

                          \u0627\u0644\u0643\u0631\u064a\u0645 , \u0645\u062c\u062f (2021). \u0643\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646, \u0645\u0643\u062a\u0628 \u0627\u0644\u0623\u062a\u0627\u0633\u064a \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629 \u0641\u064a \u0627\u0644\u0627\u0631\u062f\u0646, 27 , \u0645\u0627\u064a\u0648 , \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                          \u0644\u0639\u0645\u0627\u0631\u0629 \u062c\u0645\u0627\u0644(2004). \u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629” \u060c \u062f\u0627\u0631 \u0627\u0644\u0641\u062c\u0631 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0645\u0635\u0631.<\/p>\n

                          \u0627\u0644\u0645\u0627\u062f\u0629 46 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0631\u0642\u0645 (29). \u0644\u0633\u0646\u0629 1955\u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647<\/p>\n

                          \u0627\u0644\u0645\u062d\u0627\u0645\u064a\u062f\u060c \u0645\u0648\u0641\u0642 \u0633\u0645\u0648\u0631(2001). \u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0642\u062f\u064a\u0631 \u0636\u0640\u0631\u064a\u0628\u0629 \u0627\u0644\u0640\u062f\u062e\u0644. \u0639\u0645\u0640\u0627\u0646: \u0627\u0644\u0645\u0643\u062a\u0628\u0640\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/p>\n

                          \u0645\u062d\u0645\u062f \u062e\u0627\u0644\u062f \u0627\u0644\u0645\u0647\u0627\u064a\u0646\u064a(2006). \u062e\u0627\u0644\u062f \u0627\u0644\u062e\u0637\u064a\u0628 \u0627\u0644\u062d\u0628\u0634\u064a\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 \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642 , \u0633\u0648\u0631\u064a\u0627.<\/p>\n

                          \u0645\u062d\u0645\u062f \u0639\u0628\u0627\u0633 \u0645\u062d\u0631\u0632\u064a (2007).\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062f\u0627\u0631 \u0647\u0648\u0645\u0629 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0639\u0627\u0645 ,<\/p>\n

                          \u0645\u0648\u0633\u0649\u060c \u062d\u0633\u0646 \u0641\u0644\u0627\u062d(1988). \u0642\u0631\u0627\u0631 \u062a\u0642\u062f\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0627\u0631\u062f\u0646 \u0648\u0637\u0631\u0642 \u0627\u0644\u0637\u0639\u0646 \u0641\u064a\u0647 \u0627\u062f\u0627\u0631\u064a\u0627 \u0648\u0642\u0636\u0640\u0627\u0626\u064a\u0627. \u0639\u0645\u0627\u0646: \u0646\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0645\u064a\u0646 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u064a\u0646. \u0627\u0644\u0627\u0631\u062f\u0646<\/p>\n

                          \u0645\u0648\u0642\u0639 \u0639\u0645\u0648\u0646 \u0627\u0644\u0627\u062e\u0628\u0627\u0631\u064a (2023). \u062e\u062f\u0645\u0627\u062a \u062a\u0642\u062f\u0645\u0647\u0627 \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646, 23, \u0643\u0627\u0646\u0648\u0646 \u062b\u0627\u0646\u064a, \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                          \u0627\u0644\u0646\u0634\u0627\u0634\u064a\u0628\u064a ,\u062f\u0627\u0646\u0627(2021). \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 , \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 , \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                          \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u0633\u0646\u0629 2016) \u0648\u064a\u0639\u0645\u0644 \u0628\u0647 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 19\/10\/2016.<\/p>\n

                          \u0625\u064a\u0646\u0627\u0633 \u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u064a\u0645 \u0623\u0628\u0648 \u0639\u0628\u0648\u062f\u060c (2021). \u0645\u062f\u0649 \u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0639\u0645\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0633\u0644\u0637 \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0646\u0634\u0631 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u0639\u062f\u062f 34 \u060c\u0635 233-252<\/p>\n

                          \u062b\u0627\u0646\u064a\u0627 : \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 <\/strong><\/p>\n

                          Hungerford, Thomas. L. 2007. Income Inequality and the US Tax System. Congressional Research Service.<\/p>\n

                          Pippin, A. 2005. An Analysis of the Impact of Tax System on Income Distribution, Poverty and Human will-being. Texas, USA: Texas Tech University, unpublished Doctoral Dissertation.<\/p>\n

                          Riley, G. 2009. The Impact of Tax and benefits on Inequality. Economics Snapshot, Tutor2u Economics Blog, July, 30,.<\/p>\n

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

                            \n
                          1. – \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0631\u0627\u0636\u064a \u062f\u0627\u062e\u0644 \u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0631\u0642\u0645 (11) \u0644\u0633\u0646\u0629 1954 \u2191<\/a><\/li>\n
                          2. – \u0639\u0628\u062f \u0627\u0644\u0645\u062c\u064a\u062f \u0635\u0627\u0644\u062d \u0639\u0628\u062f \u0627\u0644\u0645\u062c\u064a\u062f \u0627\u0644\u062d\u064a\u0627\u0631\u064a( 2021) .\u062f\u0648\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 – \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0633\u0644\u0637 \u0627\u0644\u0643\u0628\u0631\u0649\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\u060c \u0639\u062f\u062f 33 \u060c\u0635 243-256 . \u2191<\/a><\/li>\n
                          3. – \u064a\u0646\u0627\u0633 \u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u064a\u0645 \u0623\u0628\u0648 \u0639\u0628\u0648\u062f\u060c (2021). \u0645\u062f\u0649 \u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0639\u0645\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0633\u0644\u0637 \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0646\u0634\u0631 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u0639\u062f\u062f 34 \u060c\u0635 233-252 \u2191<\/a><\/li>\n
                          4. – \u0642\u0628\u064a\u0644\u0627\u062a \u062d\u0645\u062f\u064a( 2017).\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0638\u0645\u0629 \u0644\u0639\u0645\u0644 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0627\u0644\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0631\u0623\u0629 \u060c \u0627\u0644\u0623\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          5. – \u0627\u0644\u062c\u0627\u0632\u064a, \u0645\u0631\u0636\u064a \u0636\u0627\u0631\u064a (2022). \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0639\u0627\u0626\u062f\u0629 \u0643\u0644\u064a\u0627 \u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.\u00a0\u0645\u062c\u0644\u0629 \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u062b\u0642\u0627\u0641\u064a\u0629,\u00a02(4), 35\u201325. \u2191<\/a><\/li>\n
                          6. – \u0639\u0628\u0640\u0640\u062f \u0627\u0644\u0645\u0646\u0639\u0640\u0640\u0645 \u0644\u0637\u0641\u0640\u0640\u064a(2016).\u0627\u0644\u0636\u0631\u064a\u0628\u0640\u0640\u0629 \u0639\u0644\u0640\u0640\u0649 \u0627\u0644\u0642\u064a\u0645\u0640\u0640\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0640\u0640\u0629 \u0641\u0640\u0640\u064a \u0645\u0635\u0640\u0640\u0631\u060c \u0627\u0644\u0645\u0631\u0643\u0640\u0640\u0632 \u0627\u0644\u0645\u0635\u0640\u0640\u0631\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0640\u0640\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u0631\u0642\u0640\u0640\u0629 \u0639\u0645\u0640\u0640\u0644\u060c \u0631\u0642\u0640\u0640\u0645 183 \u060c\u0627\u0644\u0642\u0627\u0647\u0640\u0640\u0631\u0629\u060c \u0645\u0640\u0640\u0627\u0631\u0633, \u0645\u0635\u0631, \u2191<\/a><\/li>\n
                          7. – \u0645\u062d\u0645\u062f \u062e\u0627\u0644\u062f \u0627\u0644\u0645\u0647\u0627\u064a\u0646\u064a(2006). \u062e\u0627\u0644\u062f \u0627\u0644\u062e\u0637\u064a\u0628 \u0627\u0644\u062d\u0628\u0634\u064a\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 \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642 , \u0633\u0648\u0631\u064a\u0627. \u2191<\/a><\/li>\n
                          8. – \u0627\u0644\u0637\u0631\u0648\u062f\u064a, \u0645\u062d\u0645\u062f \u0639\u0628\u062f\u0627\u0644\u0643\u0631\u064a\u0645 ( 2018). \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629,\u0645\u0648\u0642\u0639 \u0639\u0645\u0648\u0646 \u0627\u0644\u0625\u062e\u0628\u0627\u0631\u064a ,12, \u0627\u064a\u0627\u0631 , \u0627\u0644\u0623\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          9. – \u0645\u062d\u0645\u062f \u0639\u0628\u0627\u0633 \u0645\u062d\u0631\u0632\u064a (2007).\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062f\u0627\u0631 \u0647\u0648\u0645\u0629 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0639\u0627\u0645 , \u2191<\/a><\/li>\n
                          10. – \u0627\u062d\u0645\u064a\u062f\u0648\u0634 \u0645\u062f\u0646\u064a (2020). \u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a \u0644\u0644\u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0639\u0635\u0648\u0631 , \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0646\u0627\u0631\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0639\u062f\u062f \u062e\u0627\u0635, \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a ,\u0627\u0644\u0645\u063a\u0631\u0628 \u2191<\/a><\/li>\n
                          11. – Riley, G. 2009. The Impact of Tax and benefits on Inequality. Economics Snapshot, Tutor2u Economics Blog, July, 30, 2009. \u2191<\/a><\/li>\n
                          12. – Pippin, A. 2005. An Analysis of the Impact of Tax System on Income Distribution, Poverty and Human will-being. Texas, USA: Texas Tech University, unpublished Doctoral Dissertation. \u2191<\/a><\/li>\n
                          13. – \u0632\u064a\u0627\u062f\u0629 , \u0641\u0627\u0637\u0645\u0629 (2022). \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646,\u0645\u0648\u0642\u0639 \u0645\u0648\u0636\u0648\u0639 ,29,\u062a\u0634\u0631\u064a\u0646 \u062b\u0627\u0646\u064a ,\u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          14. – \u0627\u0644\u0639\u062a\u0640\u0648\u0645\u060c \u0631\u0627\u0636\u0640\u064a(2001). \u0647\u0640\u0640\u0640\u064a\u0640\u0640\u0643\u0640\u0640\u0644 \u0627\u0644\u0646\u0641\u0640\u0642\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0640\u0640\u0640\u0629 \u0641\u0640\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0640\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646 . \u2191<\/a><\/li>\n
                          15. – \u0627\u0644\u0628\u0634\u064a\u0631 , \u0645\u062d\u0645\u062f (2022). \u0648\u0631\u0642\u0629 \u0628\u062d\u062b\u064a\u0629 \u062a\u0628\u064a\u0646 \u0643\u064a\u0641 \u0646\u0645\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 \u0648\u0623\u0643\u0644\u062a \u062f\u062e\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646, \u0645\u0624\u0633\u0633\u0629 \u0641\u0631\u064a\u062f\u0631\u064a\u0634 \u0625\u064a\u0628\u0631\u062a\u060c8, \u0627\u0628, \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          16. – \u0627\u0644\u062e\u0637\u064a\u0628\u060c \u062e\u0627\u0644\u062f \u0634\u062d\u0627\u062f\u0629: \u0634\u0627\u0645\u064a\u0629\u060c \u0627\u062d\u0645\u062f \u0632\u0647\u064a\u0631(2003). \u0623\u0633\u0633 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649. \u0627\u0644\u0627\u0631\u062f\u0646 \u2191<\/a><\/li>\n
                          17. – \u0645\u0648\u0633\u0649\u060c \u062d\u0633\u0646 \u0641\u0644\u0627\u062d(1988). \u0642\u0631\u0627\u0631 \u062a\u0642\u062f\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0627\u0631\u062f\u0646 \u0648\u0637\u0631\u0642 \u0627\u0644\u0637\u0639\u0646 \u0641\u064a\u0647 \u0627\u062f\u0627\u0631\u064a\u0627 \u0648\u0642\u0636\u0640\u0627\u0626\u064a\u0627. \u0639\u0645\u0627\u0646: \u0646\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0645\u064a\u0646 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u064a\u0646. \u0627\u0644\u0627\u0631\u062f\u0646 \u2191<\/a><\/li>\n
                          18. – Hungerford, Thomas. L. 2007. Income Inequality and the US Tax System. Congressional Research Service. \u2191<\/a><\/li>\n
                          19. \u0635\u064a\u0627\u0645\u060c \u0627\u062d\u0645\u062f \u0632\u0643\u0631\u064a\u0627: \u0648\u0622\u062e\u0631\u0648\u0646(1999). \u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u064a\u0646\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0648\u0627\u0626\u0640\u0644 \u0644\u0644\u0646\u0634\u0640\u0631, \u0627\u0644\u0627\u0631\u062f\u0646 \u2191<\/a><\/li>\n
                          20. – \u0627\u0644\u0645\u062d\u0627\u0645\u064a\u062f\u060c \u0645\u0648\u0641\u0642 \u0633\u0645\u0648\u0631(2001). \u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0642\u062f\u064a\u0631 \u0636\u0640\u0631\u064a\u0628\u0629 \u0627\u0644\u0640\u062f\u062e\u0644. \u0639\u0645\u0640\u0627\u0646: \u0627\u0644\u0645\u0643\u062a\u0628\u0640\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629. \u2191<\/a><\/li>\n
                          21. -\u0627\u0644\u0645\u0627\u062f\u0629 46 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0631\u0642\u0645 (29). \u0644\u0633\u0646\u0629 1955\u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647 \u2191<\/a><\/li>\n
                          22. – \u0627\u0644\u0643\u0631\u064a\u0645 , \u0645\u062c\u062f (2021). \u0643\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646, \u0645\u0643\u062a\u0628 \u0627\u0644\u0623\u062a\u0627\u0633\u064a \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629 \u0641\u064a \u0627\u0644\u0627\u0631\u062f\u0646, 27 , \u0645\u0627\u064a\u0648 , \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          23. – \u0627\u0644\u0646\u0634\u0627\u0634\u064a\u0628\u064a ,\u062f\u0627\u0646\u0627(2021). \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 , \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 , \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          24. – \u0627\u0644\u0643\u0631\u064a\u0645 , \u0645\u062c\u062f (2021). \u0643\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646, \u0645\u0643\u062a\u0628 \u0627\u0644\u0623\u0646\u0627\u0633\u064a \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646, 27 , \u0645\u0627\u064a\u0648 , \u0627\u0644\u0623\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          25. – \u0635\u062d\u064a\u0641\u0629 \u0627\u0644\u063a\u062f (2022). \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062a\u0645\u0646\u062d \u062e\u0635\u0648\u0645\u0627\u062a \u0648\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0623\u0645\u0627\u0646\u0629 \u0639\u0645\u0627\u0646,16, \u0627\u0630\u0627\u0631,\u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          26. – \u0627\u0644\u0646\u0634\u0627\u0634\u064a\u0628\u064a ,\u062f\u0627\u0646\u0627(2021). \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 , \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 , \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          27. – \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u0633\u0646\u0629 2016) \u0648\u064a\u0639\u0645\u0644 \u0628\u0647 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 19\/10\/2016. \u2191<\/a><\/li>\n
                          28. – \u062e\u0627\u0644\u062f \u0634\u062d\u0627\u062f\u0629 \u0627\u0644\u062e\u0637\u064a\u0628\u0628, \u0623\u062d\u0645\u062f \u0632\u0647\u064a\u0631 \u0634\u0627\u0645\u064a\u0629 (2005). , \u0623\u0633\u0633 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 , ” \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631\u060c \u0639\u0645\u0627\u0646\u060c \u0627\u0644\u0623\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          29. – \u0644\u0639\u0645\u0627\u0631\u0629 \u062c\u0645\u0627\u0644(2004). \u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629” \u060c \u062f\u0627\u0631 \u0627\u0644\u0641\u062c\u0631 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0645\u0635\u0631. \u2191<\/a><\/li>\n
                          30. – \u0637\u0627\u0631\u0642 \u0627\u0644\u062d\u0627\u062c (1999). \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 , ” \u062f\u0627\u0631 \u0635\u0641\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639, \u0639\u0645\u0627\u0646, \u0627\u0644\u0623\u0631\u062f\u0646, \u2191<\/a><\/li>\n
                          31. – \u0627\u0644\u0637\u0627\u0647\u0631, \u0645\u064a \u0639\u0635\u0627\u0645 (2011). \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0633\u062a\u0629 \u0623\u0634\u0647\u0631: \u0645\u0627 \u0644\u0647\u0627 \u0648\u0645\u0627 \u0639\u0644\u064a\u0647\u0627,\u0635\u062d\u064a\u0641\u0629 \u0627\u0644\u063a\u062f ,7, \u0627\u064a\u0644\u0648\u0644, \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          32. – \u0627\u0644\u0632\u064a\u0627\u062a , \u0627\u0646\u0648\u0631( 2019). \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0648\u0646 \u064a\u062e\u0633\u0631\u0648\u0646 \u0631\u0626\u0627\u0633\u0629 \u0628\u0644\u062f\u064a\u0629 \u062b\u0627\u0646\u064a \u0623\u0643\u0628\u0631 \u0645\u062f\u064a\u0646\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646, \u0627\u0644\u0639\u0631\u0628\u064a \u0627\u0644\u062c\u062f\u064a\u062f,3, \u0627\u0630\u0627\u0631,\u0644\u0646\u062f\u0646. \u2191<\/a><\/li>\n
                          33. – \u0635\u062d\u064a\u0641\u0629 \u0627\u0644\u063a\u062f(2022). \u0631\u0624\u0633\u0627\u0621 \u0628\u0644\u062f\u064a\u0627\u062a: \u062a\u063a\u0637\u064a\u0629 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u0646 \u0628\u0646\u0643 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062f\u0646 \u0648\u0627\u0644\u0642\u0631\u0649,7, \u0646\u064a\u0633\u0627\u0646, \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          34. – \u0627\u0644\u062a\u0645\u064a\u0645\u064a , \u0627\u062d\u0633\u0627\u0646 (2018). \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u064a\u0648\u0627\u0641\u0642 \u0639\u0644\u0649 \u0645\u0646\u062d \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0632\u0631\u0642\u0627\u0621 \u0642\u0631\u0636\u0627 \u0628\u0642\u064a\u0645\u0629 11.5 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631, \u0635\u062d\u064a\u0641\u0629 \u0627\u0644\u063a\u062f, 2, \u062a\u0634\u0631\u064a\u0646 \u0627\u0648\u0644, \u0627\u0644\u0627\u0631\u062f\u0646, \u2191<\/a><\/li>\n
                          35. – \u0627\u0644\u0632\u064a\u0627\u062f\u0627\u062a , \u0632\u064a\u0627\u062f \u0639\u0627\u064a\u062f (2021). \u062a\u062d\u0648\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u062f\u0648\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0625\u0644\u0649 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u062a\u0637\u0648\u064a\u0631\u064a\u0629”\u2019 \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a , \u0627\u0644\u0639\u062f\u062f 35 , 2, \u0627\u064a\u0644\u0648\u0644, \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                          36. \n

                            – \u0645\u0648\u0642\u0639 \u0639\u0645\u0648\u0646 \u0627\u0644\u0627\u062e\u0628\u0627\u0631\u064a (2023). \u062e\u062f\u0645\u0627\u062a \u062a\u0642\u062f\u0645\u0647\u0627 \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646, 23, \u0643\u0627\u0646\u0648\u0646 \u062b\u0627\u0646\u064a, \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/p>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                            \u0639\u0628\u062f\u0627\u0644\u0645\u062c\u064a\u062f \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u0637\u06291 1 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0643\u0631\u0643 \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0627\u0644\u0623\u0631\u062f\u0646. HNSJ, 2023, 4(4); https:\/\/doi.org\/10.53796\/hnsj4422 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/04\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/03\/2023\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062a\u0639\u0631\u0641 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 […]<\/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-6769","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6769","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=6769"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6769\/revisions"}],"predecessor-version":[{"id":6774,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6769\/revisions\/6774"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=6769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}