{"id":7115,"date":"2023-05-07T17:24:50","date_gmt":"2023-05-07T17:24:50","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=7115"},"modified":"2023-05-07T18:05:53","modified_gmt":"2023-05-07T18:05:53","slug":"4-5-31","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/4-5-31\/","title":{"rendered":"\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \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\u0623\u063a\u0648\u0627\u0631 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

HNSJ, 2023, 4(5); https:\/\/doi.org\/10.53796\/hnsj4531<\/p>\n

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

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/05\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/04\/2023\u0645<\/p>\n

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

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

Computerization of financial management and its importance in enhancing financial performance in municipalities<\/strong><\/p>\n

Aseel Saber Salim Al-Jawazneh 1<\/sup><\/strong><\/p>\n

1<\/sup> Ministry of Local Administration, Municipality of the Southern Aghwar, Jrodan.<\/p>\n

HNSJ, 2023, 4(5); https:\/\/doi.org\/10.53796\/hnsj4531<\/p>\n

Published at 01\/05\/2023 Accepted at 15\/04\/2023 <\/strong><\/p>\n

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

The study aimed to identify the computerization of financial management and its role in enhancing financial performance in municipalities. The study dealt with the importance of computerizing financial management in line with the rapid development of science and information technology by using computers to achieve effective integration between financial management and advanced computer technology. The study also showed the characteristics of computerization of financial management. And a statement of the shortcomings of the computerized financial management system.<\/p>\n

In reaching its results, the study relied on the analytical descriptive approach, as it is one of the most widely used approaches in the study of human social phenomena. The descriptive approach is a tool and method for analyzing and describing the computerization of financial management and its importance in enhancing financial performance in municipalities.<\/p>\n

The study reached a set of recommendations and results, where the study confirmed that due to the rapid development and revolution of information technology and electronic connectivity made it necessary for institutions and municipalities to computerize administration and departments, especially computerizing financial management because of its importance in enhancing financial performance in municipalities. The study recommended that municipalities must computerize administrations And the departments, especially the financial department, for their importance in enhancing the financial performance in the municipalities, and preserving the municipal funds<\/p>\n

Key Words: <\/strong>computing, performance, financial management, municipality<\/p>\n

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\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong> : \u062a\u0633\u062a\u0646\u062f \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0646\u0648\u0639\u064a\u0646 \u0645\u0646 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 : \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0629 :<\/p>\n

\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 :<\/strong> \u0642\u062f \u064a\u0643\u0648\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u0627\u0626\u062f\u0629 \u0641\u064a \u0631\u0641\u062f \u0627\u0644\u0645\u0643\u062a\u0628\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0648\u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u062e\u062a\u0635\u064a\u0646 \u0627\u0644\u0645\u0647\u062a\u0645\u064a\u0646 \u0644\u0645\u0627 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u0628\u064a\u0627\u0646 \u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \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 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0628\u064a\u0627\u0646 \u0623\u0647\u0645\u064a\u0629 \u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a, \u0648\u0628\u064a\u0627\u0646 \u0623\u0647\u0645\u064a\u0629 \u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062d\u0641\u0638 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0633\u0631\u0639\u0629 \u0641\u0627\u0626\u0642\u0629 \u0641\u064a \u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0648\u0627\u0644\u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0648\u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0648\u0641\u0648\u0627\u0626\u062f\u0647\u0627 \u0648\u0633\u0631\u0639\u0629 \u0627\u0646\u062c\u0627\u0632\u0647\u0627 .<\/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 \u0627\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. \u0628\u064a\u0627\u0646 \u0645\u0641\u0647\u0648\u0645 \u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062e\u0635\u0627\u0626\u0635\u0647\u0627<\/li>\n
  2. \u0628\u064a\u0627\u0646 \u062f\u0648\u0631 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \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> \u0633\u0639\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\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. \u0645\u0627 \u0645\u0641\u0647\u0648\u0645 \u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0627 \u062e\u0635\u0627\u0626\u0635\u0647\u0627 \u061f<\/li>\n
    2. \u0645\u0627 \u062f\u0648\u0631 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u061f<\/li>\n<\/ol>\n

      \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 : <\/strong>\u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0646\u062a\u0627\u0626\u062c\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647 \u0645\u0646 \u0623\u0643\u062b\u0631\u0650 \u0627\u0644\u0645\u0646\u0627\u0647\u062c \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0627\u064b \u0641\u064a \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0638\u0648\u0627\u0647\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 , \u062d\u064a\u062b \u064a\u0639\u062f \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0623\u062f\u0627\u0629 \u0648\u0637\u0631\u064a\u0642\u0629 \u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0648\u0635\u0641 \u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/p>\n

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

      \u0627\u0644\u062d\u0648\u0633\u0628\u0629 :<\/strong> \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0647\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0644\u0625\u0643\u0645\u0627\u0644 \u0645\u0647\u0645\u0629 \u0645\u0648\u062c\u0647\u0629 \u0646\u062d\u0648 \u0627\u0644\u0647\u062f\u0641. \u0642\u062f \u062a\u0634\u0645\u0644 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u062a\u0635\u0645\u064a\u0645 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0648\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0623\u063a\u0631\u0627\u0636 ,\u0627\u0648 \u0645\u0639\u0627\u0644\u062c\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0623\u064a \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0623\u0646\u0638\u0645\u0629 \u0630\u0643\u064a\u0629\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0633\u0627\u0626\u0637 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644[1]<\/a><\/sup><\/p>\n

      \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 :<\/strong> \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u0646\u064a \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0646\u0638\u064a\u0645\u0647\u0627 \u0648\u062a\u0648\u062c\u064a\u0647\u0647\u0627 \u0648\u0645\u0631\u0627\u0642\u0628\u062a\u0647\u0627 \u0645\u062b\u0644 \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629. \u064a\u0639\u0646\u064a \u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629[2]<\/a><\/sup><\/p>\n

      \u0627\u0644\u0623\u062f\u0627\u0621:<\/strong> \u0627\u0644\u0623\u062f\u0627\u0621 \u0647\u0648 \u201d\u062f\u0631\u062c\u0629 \u062a\u062d\u0642\u064a\u0642 \u0648\u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u0646\u0627\u0637\u0629 \u0641\u064a \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0641\u0631\u062f\u060c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0642\u062f \u064a\u0639\u0646\u064a \u0642\u064a\u0627\u0633 \u0644\u0644\u0646\u062a\u0627\u0626\u062c\u060c \u0627\u0648 \u0627\u0644\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062d\u0642\u0642 \u0628\u0647\u0627 \u0627\u0644\u0641\u0631\u062f \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0648\u0645\u0627 \u064a\u0646\u0639\u0643\u0633 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0645\u0646 \u0646\u062a\u0627\u0626\u062c \u062c\u064a\u062f\u0629 \u0647\u0648 \u0646\u062a\u0627\u062c \u0644\u062d\u0633\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 [3]<\/a><\/sup><\/p>\n

      \u0627\u0644\u0628\u0644\u062f\u064a\u0629 :<\/strong> \u0645\u0624\u0633\u0633\u0629 \u0623\u0647\u0644\u064a\u0647 \u0645\u0633\u062a\u0642\u0644\u0629 \u0645\u0627\u0644\u064a\u0627\u060c \u0645\u0646\u0627\u0637 \u0628\u0647\u0627 \u0625\u062d\u062f\u0627\u062b \u0627\u0648 \u0625\u0644\u063a\u0627\u0621 \u0627\u0648 \u062a\u0639\u064a\u064a\u0646 \u062d\u062f\u0648\u062f \u0645\u0646\u0637\u0642\u062a\u0647\u0627\u060c \u0648\u0648\u0638\u0627\u0626\u0641\u0647\u0627 \u0648\u0633\u0644\u0637\u062a\u0647\u0627 \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.\u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0628\u0644\u062f\u064a \u064a\u062a\u0645 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0628\u0634\u0623\u0646 \u0645\u0627 \u064a\u062c\u0628 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0647.\u00a0\u0648\u0625\u062f\u0627\u0631\u0629 \u0643\u0627\u0641\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0637\u0647 \u0628\u0647[4]<\/a><\/sup><\/p>\n

      \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0623\u0648\u0644 : \u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 ( \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0648\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0648\u0627\u0644\u062e\u0635\u0627\u0626\u0635 ). <\/strong><\/p>\n

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      \u0627\u0648\u0644\u0627 : \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0628\u0646\u0648\u0643 : \u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0628\u0646\u0643 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0645\u0624\u0633\u0633\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0645\u0646\u0638\u0645\u0629 \u0623\u0648 \u0645\u0643\u0627\u0646 \u064a\u0642\u062f\u0645 \u062e\u062f\u0645\u0629 \u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0628\u0627\u0644\u0645\u062b\u0644 \u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0628\u0646\u0643 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0645\u0624\u0633\u0633\u0629 \u0645\u0631\u062e\u0635 \u0644\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0642\u0628\u0648\u0644 \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648\u062f\u0641\u0639 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0648\u0627\u0644\u0634\u064a\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0635\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0627\u0644\u0639\u0645\u0644 \u0643\u0648\u0633\u064a\u0637 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u064a\u0633\u0645\u062d \u0628\u0634\u0631\u0627\u0621 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0634\u064a\u0643\u0627\u062a \u0623\u0648 \u0634\u0631\u0627\u0621 \u0648\u0628\u064a\u0639 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0623\u062e\u0631\u0649 \u0644\u0639\u0645\u0644\u0627\u0626\u0647. [15]<\/a><\/sup><\/p>\n

      \u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0644\u0644\u062c\u0645\u064a\u0639 \u064a\u062f\u0648\u064a\u064b\u0627 \u0648\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0645\u0631\u064b\u0627 \u0635\u0639\u0628\u064b\u0627 \u0644\u0644\u063a\u0627\u064a\u0629. \u0644\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u062f\u0627\u0629 \u0630\u0643\u064a\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f\u0643 \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0645\u0634\u0627\u0643\u0644\u0643. \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0627 \u062a\u0641\u0647\u0645 \u0630\u0644\u0643 \u0648\u0644\u0630\u0627 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0646\u0627 \u062a\u0648\u0636\u064a\u062d \u0633\u0628\u0628 \u0623\u0647\u0645\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628.[16]<\/a><\/sup><\/p>\n

      \u0648\u062a\u0639\u0645\u0644 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0633\u0647\u0648\u0644\u0629 \u0628\u062a\u062a\u0628\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0646\u0641\u0633\u0647. \u0628\u0639\u062f \u0630\u0644\u0643\u060c \u0633\u064a\u0642\u0648\u0645 \u0628\u062a\u062d\u0644\u064a\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0633\u064a\u0639\u0631\u0636 \u0644\u0643 \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062f\u0641\u0639\u060c \u0648\u062c\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0648\u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u0642\u0627\u062f\u0645\u0629. \u0628\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0633\u064a\u062a\u0645 \u062a\u0630\u0643\u064a\u0631\u0643 \u062f\u0627\u0626\u0645\u064b\u0627 \u0628\u0645\u0633\u0624\u0648\u0644\u064a\u062a\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0623\u0641\u0636\u0644 \u062c\u0632\u0621 \u0647\u0648 \u0623\u0646 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0633\u064a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0623\u062a\u0645\u062a\u0629 \u0639\u0645\u0644\u064a\u062a\u0643 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0648\u0644\u0646 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0646\u0642\u0644 \u064a\u0648\u0645\u064a\u0627\u062a\u0643 \u0628\u0639\u062f \u0627\u0644\u0622\u0646 \u0644\u0623\u0646 \u0643\u0644 \u0634\u064a\u0621 \u0633\u064a\u0628\u0642\u0649 \u0645\u0633\u062c\u0644\u0627\u064b \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628.[17]<\/a><\/sup><\/p>\n

      \u062b\u0627\u0646\u064a\u0627 : \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631: \u062a\u0645 \u062a\u062c\u0647\u064a\u0632 \u062c\u0645\u064a\u0639 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0628\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631. \u0648\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0647\u0648 \u0625\u062c\u0631\u0627\u0621 \u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0633\u0627\u0633\u064a \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0643\u0644 \u0646\u0638\u0627\u0645 \u0645\u0633\u0643 \u062f\u0641\u0627\u062a\u0631.<\/p>\n

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      \u062b\u0627\u0644\u062b\u0627: \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 : \u064a\u0639\u062f \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u0643\u0634\u0648\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0644\u0643\u0644 \u0645\u0648\u0638\u0641 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0645\u0631\u064a\u0631\u0629. \u062a\u0633\u0647\u0644 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0643\u0634\u0648\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a\u060c \u0648\u0633\u062a\u0642\u0648\u0645 \u0628\u0625\u0628\u0644\u0627\u063a\u0643 \u0628\u0648\u0642\u062a \u062a\u062d\u0635\u064a\u0644 \u0634\u064a\u0643 \u0627\u0644\u0631\u0627\u062a\u0628. \u062a\u062d\u0644\u0644 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0634\u0631\u0648\u0637 \u0648\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0648\u062a\u0636\u064a\u0641 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0628\u0639\u0646\u0627\u064a\u0629. \u064a\u0635\u0639\u0628 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0647\u0630\u0627 \u064a\u062f\u0648\u064a\u064b\u0627 \u0648\u0644\u0643\u0646 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0633\u062a\u0636\u0628\u0637 \u0643\u0634\u0648\u0641 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062c\u0645\u064a\u0639 \u0628\u0634\u0643\u0644 \u0645\u062b\u0627\u0644\u064a \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u0632\u0627\u064a\u0627\u0647\u0627. \u0623\u064a\u0636\u064b\u0627 \u0625\u0630\u0627 \u0623\u0636\u0641\u062a \u0636\u0631\u0627\u0626\u0628 \u0648\u0623\u064a\u0629 \u0639\u0642\u0648\u0628\u0627\u062a \u0625\u0644\u0649 \u0623\u064a \u0645\u0648\u0638\u0641\u060c \u0641\u064a\u0645\u0643\u0646 \u0623\u064a\u0636\u064b\u0627 \u0625\u0636\u0627\u0641\u0629 \u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u062d\u062a\u0649 \u064a\u062a\u0645\u0643\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0645\u0646 \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u062a\u062d\u062f\u064a\u062b \u0643\u0634\u0648\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a.[19]<\/a><\/sup><\/p>\n

      \u0631\u0627\u0628\u0639\u0627 : \u0625\u062f\u0627\u0631\u0629 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0635\u0646\u062f\u0648\u0642: \u062a\u0645 \u062a\u0635\u0645\u064a\u0645 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0628\u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0629, \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0648\u0643\u0627\u0644\u0629 \u0623\u0648 \u0645\u0646\u0638\u0645\u0629 \u062d\u0643\u0648\u0645\u064a\u0629 \u0623\u0648 \u0634\u0631\u0643\u0629 \u0639\u0645\u0644\u0627\u0642\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0623\u0648 \u062d\u062a\u0649 \u0645\u0646\u0638\u0645\u0629 \u063a\u064a\u0631 \u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0648 \u0628\u0644\u062f\u064a\u0629 \u062a\u062a\u0645 \u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0628\u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u062a\u062f\u064a\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u062d \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0633\u0647\u0645. \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0633\u064a\u062d\u0627\u0641\u0638 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0644\u0649 \u0644\u0648\u0627\u0626\u062d GASB \u0644\u0625\u0646\u062a\u0627\u062c \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.[20]<\/a><\/sup><\/p>\n

      \u062e\u0627\u0645\u0633\u0627: \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 : \u062a\u0645 \u0648\u0636\u0639 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0648\u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f \u0627\u0644\u0639\u0645\u0644 \u0647\u0648 \u0643\u0644 \u0634\u064a\u0621 \u0639\u0646 \u0627\u0644\u0642\u064a\u0627\u0633\u0627\u062a. \u062a\u062a\u0645 \u0627\u0644\u0642\u064a\u0627\u0633\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0625\u0646 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0639\u0645\u0644\u0643 \u0647\u0648 \u0645\u0647\u0645\u0629 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u064a\u0645\u0643\u0646 \u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0646\u062a\u0627\u062c \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062e\u0635\u0635\u0629 , \u0648\u064a\u062a\u0645 \u062a\u062d\u0648\u064a\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0631\u0626\u064a\u0629 \u0644\u062a\u0635\u0648\u064a\u0631 \u0623\u064a\u0646 \u062a\u0630\u0647\u0628 \u0643\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644.[21]<\/a><\/sup><\/p>\n

      \u0633\u0627\u062f\u0633\u0627 : \u0645\u0632\u0627\u0645\u0646\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a : \u062a\u0633\u0645\u062d \u0644\u0644\u0641\u0631\u062f \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0628\u0645\u0632\u0627\u0645\u0646\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0645\u0639 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0627\u0644\u0634\u062e\u0635\u064a \u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0642\u0637\u0639\u0647\u0627. \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u0645 \u0645\u0632\u0627\u0645\u0646\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0633\u064a\u0633\u062a\u063a\u0631\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u0636\u0639 \u0646\u0642\u0631\u0627\u062a \u0644\u062a\u062d\u062f\u064a\u062b \u062c\u0645\u064a\u0639 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629.[22]<\/a><\/sup><\/p>\n

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      \u062e\u0635\u0627\u0626\u0635 \u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/strong><\/p>\n

      \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0639\u0636 \u0646\u0642\u0627\u0637 \u0627\u0644\u0642\u0648\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0628\u0631 \u0628\u0627\u0644\u063a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0639\u0645\u0644 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 .<\/p>\n

        \n
      1. \u0627\u0644\u0642\u062f\u0631\u0629 \u0648\u0633\u0631\u0639\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630: \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0647\u0648 \u062d\u0644 \u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0633\u062d\u0627\u0628\u0629 \u064a\u0645\u0643\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u064a\u0647 \u0645\u0646 \u0623\u064a \u0645\u0643\u0627\u0646 \u0648\u0641\u064a \u0623\u064a \u0648\u0642\u062a. \u062a\u0633\u0645\u062d \u0628\u0639\u0636 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0628\u062a\u0646\u0632\u064a\u0644 \u0639\u0645\u064a\u0644 \u0648\u0644\u0643\u0646 \u064a\u0645\u0643\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u064a\u0647\u0627 \u062c\u0645\u064a\u0639\u064b\u0627 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a. \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u062a\u0623\u062a\u064a \u0645\u0639 \u062f\u0639\u0645 \u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0644\u0645\u062d\u0645\u0648\u0644\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0623\u0646\u0647 \u064a\u0645\u0643\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0644\u0645\u062d\u0645\u0648\u0644 \u0644\u0625\u062c\u0631\u0627\u0621 \u0623\u064a \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0637\u0627\u0631\u0626\u0629. \u064a\u0645\u0643\u0646 \u0639\u0631\u0636 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u062a\u062a\u0628\u0639 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0625\u0631\u0633\u0627\u0644 \u0648\u0635\u0641\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u063a\u064a\u0631 \u0630\u0644\u0643 \u0627\u0644\u0643\u062b\u064a\u0631.<\/li>\n
      2. \u0645\u0639\u062f\u0644 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0633\u0631\u064a\u0639 : \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0633\u0631\u064a\u0639\u0629 \u0648\u0633\u0644\u0633\u0629. \u0644\u0627 \u064a\u0633\u062a\u063a\u0631\u0642 \u0627\u0644\u0623\u0645\u0631 \u0648\u0642\u062a\u064b\u0627 \u0644\u0625\u062c\u0631\u0627\u0621 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0641\u0642\u062f \u064a\u0633\u062a\u063a\u0631\u0642 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0639\u0636 \u0627\u0644\u0648\u0642\u062a \u0648\u0644\u0643\u0646 \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u062a\u062e\u0632\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u0635\u064a\u0627\u0646\u062a\u0647\u0627\u060c \u064a\u0642\u0648\u0645 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0628\u0625\u062c\u0631\u0627\u0621 \u0641\u0648\u0631\u064a.[24]<\/a><\/sup><\/li>\n
      3. \u0641\u0639\u0627\u0644\u0647 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u0643\u0644\u0641\u0629: \u062a\u0645 \u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c\u0647\u0627. \u0643\u0645\u0627 \u0623\u0646 \u0644\u062f\u064a\u0647\u0627 \u062c\u0645\u064a\u0639 \u0637\u0631\u0642 \u0627\u0644\u062d\u0633\u0627\u0628 \u0645\u062b\u0628\u062a\u0629 \u0645\u0633\u0628\u0642\u064b\u0627 \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f\u0647\u0627 \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0641\u0648\u0631. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0647\u0648 \u0623\u0642\u0644 \u062a\u0643\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u0648\u0638\u0641 \u0648\u0644\u0646 \u064a\u0623\u062e\u0630 \u0623\u064a \u0623\u0645\u0648\u0627\u0644 \u0625\u0636\u0627\u0641\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0623\u062f\u0627\u0626\u0647 \u0627\u0644\u0645\u062a\u0645\u064a\u0632. \u064a\u062d\u0635\u0644 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0639\u0644\u0649 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0648\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0643\u0644 \u0634\u0647\u0631\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643 \u064a\u0645\u0643\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0641\u0648\u0627\u0626\u062f \u0628\u0637\u0631\u0642 \u0645\u062a\u0639\u062f\u062f\u0629 \u0628\u0637\u0631\u064a\u0642\u0629 \u0641\u0639\u0627\u0644\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u0643\u0644\u0641\u0629.[25]<\/a><\/sup><\/li>\n
      4. \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0648\u0642\u062a : \u062a\u0639\u062f \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0623\u0633\u0631\u0639 \u0648\u064a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0628\u0639\u062f\u0629 \u0637\u0631\u0642. \u064a\u0642\u0648\u0645 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0628\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0641\u064a \u062f\u0642\u0627\u0626\u0642 \u0648\u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0633\u062a\u063a\u0631\u0642 \u0633\u0627\u0639\u0627\u062a \u062d\u062a\u0649 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0628\u0639\u0645\u0644\u0647\u0627. \u0628\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u064a\u0645\u0643\u0646 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0623\u0639\u0645\u0627\u0644 \u0645\u062a\u0639\u062f\u062f\u0629 \u062e\u0644\u0627\u0644 \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0625\u0636\u0627\u0639\u0629 \u0627\u0644\u0648\u0642\u062a \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629.<\/li>\n
      5. \u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629: \u064a\u0648\u0644\u062f \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0646\u062a\u0627\u0626\u062c \u062f\u0642\u064a\u0642\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0639\u0644\u0649 \u0639\u0643\u0633 \u0627\u0644\u0628\u0634\u0631 \u0644\u0627 \u064a\u0631\u062a\u0643\u0628 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0623\u062e\u0637\u0627\u0621 \u0648\u0644\u0627 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0646\u0627 \u0623\u064a\u0636\u064b\u0627 \u0641\u062d\u0635\u0647\u0627 \u064a\u062f\u0648\u064a\u064b\u0627 \u0644\u062a\u0635\u062d\u064a\u062d\u0647\u0627. \u0644\u0630\u0644\u0643 \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647.[26]<\/a><\/sup><\/li>\n
      6. \u0623\u0645\u0627\u0646 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 : \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u062a\u0623\u062a\u064a \u0645\u0639 \u0623\u0646\u0638\u0645\u0629 \u0623\u0645\u0627\u0646 \u0645\u062a\u0642\u062f\u0645\u0629 \u0648\u0645\u062e\u0635\u0635\u0629 \u062c\u0646\u0628\u064b\u0627 \u0625\u0644\u0649 \u062c\u0646\u0628 \u0645\u0639 \u062f\u0628\u0627\u0628\u064a\u0633 \u0648\u0643\u0644\u0645\u0627\u062a \u0645\u0631\u0648\u0631 \u0648\u0623\u0646\u0638\u0645\u0629 \u062a\u062d\u0642\u0642 \u0645\u0646 \u062e\u0637\u0648\u062a\u064a\u0646 \u0648\u063a\u064a\u0631 \u0630\u0644\u0643 \u0627\u0644\u0643\u062b\u064a\u0631. \u0625\u0630\u0627 \u062d\u0627\u0648\u0644 \u0623\u064a \u0634\u062e\u0635 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a\u0643\u060c \u0641\u0633\u062a\u062a\u0644\u0642\u0649 \u0625\u0634\u0639\u0627\u0631\u064b\u0627\u060c \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0644\u0627 \u064a\u064f\u0633\u0645\u062d \u0644\u0623\u064a \u0634\u062e\u0635 \u0628\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a\u0643 \u062f\u0648\u0646 \u0625\u0630\u0646\u0643. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0633\u0648\u0641 \u064a\u0633\u0627\u0639\u062f \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0627\u0645\u0627\u0646 \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0633\u0631\u064a\u0639\u0629 \u062d\u064a\u062b \u064a\u0639\u0631\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0641\u0639\u0644\u064a. \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 [27]<\/a><\/sup><\/li>\n
      7. \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0633\u0637\u0629 : \u064a\u0642\u0648\u0645 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u062a\u062a\u0628\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0625\u062e\u0637\u0627\u0631 \u0627\u0644\u0639\u0645\u064a\u0644 \u0642\u0628\u0644 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u062a\u0642\u062f\u064a\u0645 \u0645\u0639 \u0634\u0631\u062d \u0645\u0646\u0627\u0633\u0628 \u0644\u0644\u062f\u0641\u0639.<\/li>\n<\/ol>\n

        \u0639\u064a\u0648\u0628 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628 : <\/strong>\u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0628\u0628\u0647\u0627 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0647\u064a \u0643\u0645\u0627 \u064a\u0644\u064a : [28]<\/a><\/sup><\/strong><\/p>\n

          \n
        1. \u0635\u0639\u0648\u0628\u0627\u062a \u0641\u0646\u064a\u0629 : \u0646\u0638\u0631\u064b\u0627 \u0644\u0623\u0646\u0647 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0648\u0633\u0628\u060c \u0633\u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0623\u062e\u0637\u0627\u0621 \u0648\u0645\u0648\u0627\u0637\u0646 \u062e\u0644\u0644 \u0648\u0623\u062e\u0637\u0627\u0621 \u0623\u062e\u0631\u0649 \u0642\u062f \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0625\u0628\u0637\u0627\u0621 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0646 \u062d\u064a\u0646 \u0644\u0622\u062e\u0631. \u0623\u0648 \u0625\u0630\u0627 \u062a\u0645 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u060c \u0641\u0642\u062f \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629. \u0648\u0644\u0643\u0646 \u0633\u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062f\u0627\u0626\u0645\u064b\u0627 \u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0644\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0644\u062d\u0644 \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a \u0648\u0644\u0643\u0646 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0623\u062d\u062f \u0636\u0645\u0627\u0646 \u062d\u0644 \u062f\u0627\u0626\u0645.<\/li>\n
        2. \u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062d\u0633\u0627\u0628 : \u0625\u0630\u0627 \u0623\u062f\u062e\u0644\u062a \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d\u060c \u0641\u0633\u064a\u0639\u0645\u0644 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d. \u0648\u0644\u0643\u0646 \u0628\u0623\u064a \u062d\u0627\u0644 \u0645\u0646 \u0627\u0644\u0623\u062d\u0648\u0627\u0644\u060c \u0625\u0630\u0627 \u0642\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0628\u062a\u0636\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u0627\u062d\u062a\u0641\u0638\u062a \u0628\u0645\u0631\u0628\u0639 \u0634\u0627\u063a\u0631\u060c \u0641\u0633\u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0645\u0644\u064a\u0626\u0629 \u0628\u0627\u0644\u0623\u062e\u0637\u0627\u0621. \u062a\u0639\u062a\u0645\u062f \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0643\u0644\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a. \u0625\u0630\u0627 \u0623\u062f\u062e\u0644\u062a \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0628\u0639\u0646\u0627\u064a\u0629\u060c \u0641\u0633\u064a\u0643\u0648\u0646 \u0643\u0644 \u0634\u064a\u0621 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0631\u0627\u0645\u060c \u0623\u0648 \u0633\u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0623\u062e\u0637\u0627\u0621.[29]<\/a><\/sup><\/li>\n
        3. \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0648\u0642\u062a : \u064a\u0633\u062a\u063a\u0631\u0642 \u0625\u062f\u062e\u0627\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0648\u0642\u062a. \u0644\u0643\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u062a\u0627\u0639\u0628 \u0647\u064a \u0642\u0636\u064a\u0629 \u0644\u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u0642\u0637. \u0628\u0645\u062c\u0631\u062f \u0625\u062f\u062e\u0627\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0642\u0633\u0627\u0645\u060c \u0644\u0646 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0627 \u0625\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0645\u0646 \u0648\u0642\u062a \u0644\u0622\u062e\u0631\u060c \u0648\u0644\u0643\u0646 \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629\u060c \u0633\u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u062a\u0627\u0639\u0628. \u0648\u0628\u0645\u062c\u0631\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0633\u062a\u0643\u0648\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0633\u0644\u0633\u0629 \u0648\u0633\u0631\u064a\u0639\u0629.[30]<\/a><\/sup><\/li>\n
        4. \u0642\u0636\u0627\u064a\u0627 \u0623\u0645\u0646\u064a\u0629 : \u0645\u0646 \u0628\u064a\u0646 \u062c\u0645\u064a\u0639 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0647\u0646\u0627\u0643 \u0639\u062f\u062f \u0642\u0644\u064a\u0644 \u0645\u0646\u0647\u0645 \u0639\u0631\u0636\u0629 \u0644\u0647\u062c\u0645\u0627\u062a \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629. \u062d\u064a\u062b \u0644\u0627 \u062a\u0645\u0646\u062d \u0643\u0644 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629. \u064a\u0645\u0643\u0646 \u0644\u0623\u064a \u0647\u062c\u0648\u0645 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0642\u0648\u064a \u0627\u062e\u062a\u0631\u0627\u0642 \u0648\u0633\u0631\u0642\u0629 \u062c\u0645\u064a\u0639 \u0628\u064a\u0627\u0646\u0627\u062a\u0643. \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u0646\u0628\u0624 \u0628\u0627\u0644\u0647\u062c\u0645\u0627\u062a \u0627\u0644\u0633\u064a\u0628\u0631\u0627\u0646\u064a\u0629\u060c \u062d\u062a\u0649 \u0623\u0643\u062b\u0631 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0645\u0627\u0646\u064b\u0627 \u064a\u0645\u0643\u0646 \u0627\u062e\u062a\u0631\u0627\u0642\u0647\u0627 \u0628\u0647\u062c\u0645\u0627\u062a DDOS \u0627\u0644\u0636\u062e\u0645\u0629. \u0644\u0643\u0646 \u064a\u062c\u0628 \u0627\u062e\u062a\u064a\u0627\u0631 \u0628\u0631\u0646\u0627\u0645\u062c \u062c\u064a\u062f \u064a\u0642\u0627\u0648\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u062e\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629.[31]<\/a><\/sup><\/li>\n<\/ol>\n

          \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a : \u062f\u0648\u0631 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/strong><\/p>\n

          \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0646\u0627\u0645\u064a\u0629\u060c \u0643\u0627\u0646\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u0645\u0627 \u064a\u062f\u0648\u064a\u0629 \u0623\u0648 \u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0648\u0627\u0633\u0637\u0629 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0628\u0631\u0645\u062c\u064a\u0629 \u0642\u062f\u064a\u0645\u0629 \u062c\u062f\u064b\u0627 \u0648\u0644\u0627 \u062a\u062a\u0645 \u0635\u064a\u0627\u0646\u062a\u0647\u0627 \u0628\u0634\u0643\u0644 \u0643\u0627\u0641\u064d. \u0648\u0642\u062f \u0643\u0627\u0646 \u0644\u0630\u0644\u0643 \u0622\u062b\u0627\u0631 \u0636\u0627\u0631\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644 \u0623\u0646\u0638\u0645\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062d\u0638\u0649 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0628\u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0643\u0627\u0641\u064a. \u0648\u0642\u062f \u0623\u062b\u0631 \u0627\u0644\u0627\u0641\u062a\u0642\u0627\u0631 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647\u0627 \u0648\u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0645\u0631\u0627\u0642\u0628\u062a\u0647\u0627 \u0648\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0628\u0634\u0643\u0644 \u0633\u0644\u0628\u064a \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629. [32]<\/a><\/sup><\/p>\n

          \u0648\u0643\u0627\u0646\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u062a\u0632\u0627\u0645 \u0636\u0639\u064a\u0641 \u0627\u0644\u062a\u062d\u0643\u0645 \u0628\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0644\u062f\u064a\u0629\u060c \u0645\u0645\u0627 \u0623\u062f\u0649 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0625\u0644\u0649 \u062a\u0631\u0627\u0643\u0645 \u0643\u0628\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062a\u0623\u062e\u0631\u0627\u062a \u061b \u0627\u0644\u0625\u0641\u0631\u0627\u0637 \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636\u060c \u0648\u0633\u0648\u0621 \u062a\u062e\u0635\u064a\u0635 \u0627\u0644\u0645\u0648\u0627\u0631\u062f\u060c \u0645\u0645\u0627 \u064a\u0642\u0648\u0636 \u0641\u0639\u0627\u0644\u064a\u0629 \u0648\u0643\u0641\u0627\u0621\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0648\u062c\u062f\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0631\u064a\u0631 \u062f\u0642\u064a\u0642 \u0648\u0643\u0627\u0645\u0644 \u0648\u0634\u0641\u0627\u0641 \u0639\u0646 \u0648\u0636\u0639\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0623\u0648 \u0644\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0645\u0627\u0646\u062d\u0648\u0646 \u0648\u0639\u0627\u0645\u0629 \u0627\u0644\u0646\u0627\u0633. \u0623\u062f\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0625\u0644\u0649 \u0625\u0639\u0627\u0642\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0625\u0646\u0641\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0629\u060c \u0648\u0644\u0645 \u064a\u0633\u0627\u0647\u0645 \u0625\u0644\u0627 \u0641\u064a \u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u062a\u0635\u0648\u0631\u0629 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.[33]<\/a><\/sup><\/p>\n

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          \u0627\u0646 \u0623\u0633\u0627\u0633 \u0628\u0646\u0627\u0621 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628 \u064a\u0648\u0641\u0631 \u062f\u0639\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u0628\u0646\u0627\u0621 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0639\u0645\u0644\u064a\u0629 \u062c\u0645\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a. \u0648\u062a\u0648\u0636\u064a\u062d \u062d\u062c\u0645 \u0648\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0643\u0641\u0627\u0621\u0629 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0641\u0639\u0627\u0644. \u0648\u0625\u062f\u0627\u0631\u0629 \u0645\u0643\u0627\u0646 \u0648\u062c\u0648\u062f \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0643\u0641\u0627\u0621\u0629\u060c \u0648\u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062d\u0645\u064a\u0644 \u0648\u0625\u062e\u0631\u0627\u062c \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 ,\u0648\u0628\u0646\u0627\u0621 \u0646\u0638\u0627\u0645 \u0625\u062f\u0627\u0631\u0629 \u0628\u062f\u0642\u0629. \u0644\u0636\u0645\u0627\u0646 \u0633\u0647\u0648\u0644\u0629 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0633\u0631\u064a\u0639 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.[35]<\/a><\/sup><\/p>\n

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          \u0643\u0645\u0627 \u0623\u0638\u0647\u0631\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u0642\u062f \u0623\u062f\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0627\u0633\u0648\u0628 \u062a\u062f\u0627\u0628\u064a\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0644\u062c\u0645\u0639 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u062e\u0632\u064a\u0646\u0647\u0627 \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0648\u0646\u0642\u0644\u0647\u0627 \u0625\u0644\u0649 \u0637\u0631\u062d \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0644\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062d\u064a\u062b \u064a\u0639\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0647\u0648 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u062a\u0637\u0648\u0631 \u0639\u0635\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0647\u0648 \u0623\u064a\u0636\u064b\u0627 \u0631\u0645\u0632 \u0645\u0647\u0645 \u0644\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a[37]<\/a><\/sup><\/p>\n

          \u062a\u062f\u0631\u0643 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062f\u0648\u0631 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0644\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u062f\u0649 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u062d\u0633\u0628 \u0628\u0644 \u064a\u0645\u0643\u0646\u0647\u0645 \u0623\u064a\u0636\u064b\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u0627\u0645\u062c \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0628\u0643\u0645\u064a\u0627\u062a \u0643\u0628\u064a\u0631\u0629. \u062e\u0627\u0635\u0629 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0644\u0628\u0646\u0627\u0621 \u062a\u062d\u0644\u064a\u0644 \u0623\u0643\u062b\u0631 \u0634\u0645\u0648\u0644\u0627\u064b \u0648\u0646\u0645\u0648\u0630\u062c \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631. [38]<\/a><\/sup><\/p>\n

          \u0627\u0646 \u062a\u0648\u0636\u064a\u062d \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0647\u0645\u0629 \u0648\u0645\u062d\u062a\u0648\u0649 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u060c \u0648\u0639\u0631\u0636 \u0645\u0635\u062f\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0648\u062a\u062f\u0641\u0642\u0647\u0627 \u0645\u0628\u0627\u0634\u0631\u0629. \u0633\u0627\u0639\u062f \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0639\u0644\u0649 \u0641\u0647\u0645 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u062f\u062f \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0630\u0644\u0643 \u0644\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u0633\u0647\u0648\u0644\u0629. \u0648\u0627\u0646 \u0648\u0636\u0639 \u0623\u0633\u0627\u0633 \u0645\u062a\u064a\u0646 \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0629\u060c \u0648\u0627\u0628\u062a\u0643\u0627\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u064a\u062a\u0637\u0644\u0628 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0648\u062c\u0632 \u0644\u0644\u0648\u062b\u0627\u0626\u0642 \u0644\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0644\u0627\u062d\u0642\u0629. [39]<\/a><\/sup><\/p>\n

          \u062a\u0631\u0643\u0632 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u062c\u0647\u0648\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0625\u0639\u062f\u0627\u062f \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0631\u062c\u0639\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0642\u0633\u0627\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0635\u062d\u064a\u062d\u0629\u060c \u0648\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u062d\u0633\u064a\u0646 \u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0634\u0627\u0645\u0644. [40]<\/a><\/sup><\/p>\n

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            \n
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          2. \u0631\u0648\u0628\u0648\u062a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u062f\u062b\u0629 \u0644\u0644\u0645\u062d\u0627\u062f\u062b\u0629 : \u062a\u0648\u062c\u062f \u0631\u0648\u0628\u0648\u062a\u0627\u062a \u0627\u0644\u062f\u0631\u062f\u0634\u0629 \u0645\u0646\u0630 \u0639\u0642\u0648\u062f \u0648\u0644\u0643\u0646\u0647\u0627 \u0641\u0642\u062f\u062a \u0633\u062d\u0631\u0647\u0627 \u0642\u0628\u0644 \u0628\u0636\u0639 \u0633\u0646\u0648\u0627\u062a \u0628\u0633\u0628\u0628 \u0639\u062f\u0645 \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u062a\u062c\u0627\u0631\u0628 \u0634\u0628\u064a\u0647\u0629 \u0628\u0627\u0644\u0628\u0634\u0631. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0645\u0639 \u0627\u0644\u062a\u0642\u062f\u0645 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u060c \u0627\u0643\u062a\u0633\u0628\u062a \u0631\u0648\u0628\u0648\u062a\u0627\u062a \u0627\u0644\u062f\u0631\u062f\u0634\u0629 \u0627\u0644\u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0634\u0639\u0628\u064a\u0629 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649. \u0647\u0646\u0627\u0643 \u062a\u0648\u0642\u0639\u0627\u062a \u0623\u0646 \u062a\u062a\u0639\u0627\u0645\u0644 \u0631\u0648\u0628\u0648\u062a\u0627\u062a \u0627\u0644\u062f\u0631\u062f\u0634\u0629 \u0627\u0644\u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0645\u0639 \u0645\u0627 \u064a\u0642\u0631\u0628 \u0645\u0646 85\u066a \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0641\u0627\u0639\u0644\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0628\u062d\u0644\u0648\u0644 \u0646\u0647\u0627\u064a\u0629 \u0639\u0627\u0645 2023. \u0648\u064a\u0645\u0643\u0646 \u0644\u0645\u0642\u062f\u0645\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062d\u0644\u0648\u0644 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0644\u0644\u0645\u062d\u0627\u062f\u062b\u0629 \u0644\u062a\u0642\u062f\u064a\u0645 \u062a\u062c\u0627\u0631\u0628 \u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0644\u0644\u0639\u0645\u0644\u0627\u0621. \u062a\u062a\u0639\u0644\u0645 \u0631\u0648\u0628\u0648\u062a\u0627\u062a \u0627\u0644\u062f\u0631\u062f\u0634\u0629 \u0627\u0644\u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u062a\u0646\u0645\u0648 \u0645\u0646 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0641\u0627\u0639\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0644\u062a\u0642\u062f\u064a\u0645 \u0625\u062c\u0627\u0628\u0627\u062a \u0645\u062e\u0635\u0635\u0629 \u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u062d\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0648\u0623\u062f\u0627\u0621 \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a.[50]<\/a><\/sup><\/li>\n
          3. \u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a : \u062a\u0644\u0639\u0628 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0648\u0631\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u062a\u0639\u064a\u064a\u0646\u0647\u0627 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0645\u062b\u0644 \u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0641\u0645\u0646 \u0627\u0644\u0645\u0624\u0643\u062f \u0623\u0646\u0647\u0627 \u0633\u062a\u0642\u062f\u0645 \u0642\u064a\u0645\u0629 \u062a\u062c\u0627\u0631\u064a\u0629. \u062a\u064f\u0645\u0643\u0650\u0651\u0646 \u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0628\u0646\u062c\u0627\u062d \u0648\u0627\u0643\u062a\u0633\u0627\u0628 \u0631\u0624\u0649 \u062a\u062c\u0627\u0631\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0646\u0641\u064a\u0630 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0644\u0645\u0632\u064a\u062f. [51]<\/a><\/sup><\/li>\n
          4. \u0627\u0644\u0623\u062a\u0645\u062a\u0629 : \u0627\u0646 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0645\u062b\u0644 \u0623\u062a\u0645\u062a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0648\u0628\u0648\u062a\u064a\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0628\u0646\u0633\u0628\u0629 \u062a\u0635\u0644 \u0625\u0644\u0649 25-30\u066a \u062a\u0642\u0631\u064a\u0628\u064b\u0627. \u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0645\u0632\u0648\u062f\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0623\u062a\u0645\u062a\u0629 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0637\u0644\u0628 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0643\u062b\u0641\u0629. \u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0627\u062a\u0628\u0627\u0639 \u0646\u0647\u062c \u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0644\u062a\u062d\u0633\u064a\u0646 \u062f\u0642\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0647\u0627\u0645. \u0627\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u0646\u064a\u0629 RPA \u0628\u0634\u0643\u0644 \u0631\u0626\u064a\u0633\u064a \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0627\u0644\u064a\u062f\u0648\u064a\u0629 \u0648\u0632\u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0639\u0628\u0631 \u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644.<\/li>\n
          5. \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629: \u0644\u0642\u062f \u0648\u0635\u0644 \u0645\u0642\u062f\u0645\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0639\u0635\u0631 \u062a\u0633\u0648\u062f \u0641\u064a\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0644\u0645\u062d\u0645\u0648\u0644 \u0627\u0644\u0637\u0644\u0628\u060c \u0648\u062a\u062a\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\u060c \u0648\u064a\u062d\u0628 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0645\u062a\u0645\u0631\u0633\u0648\u0646 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u062d\u0627\u0641\u0638 \u0627\u0644\u0631\u0642\u0645\u064a\u0629. \u062a\u0633\u0627\u0639\u062f \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0643\u0644 \u0630\u0644\u0643 \u0628\u0633\u0644\u0627\u0633\u0629. \u0648\u064a\u062e\u0632\u0646 \u0648\u064a\u062a\u064a\u062d \u0627\u0644\u0648\u0635\u0648\u0644 \u0627\u0644\u0641\u0648\u0631\u064a \u0625\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u064a\u0648\u0641\u0631 \u062a\u0648\u0627\u0641\u0631 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628 \u062f\u0648\u0646 \u0625\u062f\u0627\u0631\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645.[52]<\/a><\/sup><\/li>\n<\/ol>\n

            \u0627\u0644\u062e\u0627\u062a\u0645\u0629 \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/strong><\/p>\n

            \u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u062e\u0627\u062a\u0645\u0629 <\/strong><\/p>\n

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            \u0627\u062b\u0628\u062a\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0646 \u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0647\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0644\u0625\u0643\u0645\u0627\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0639\u0643\u0633 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644 \u0638\u0631\u0648\u0641 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a. \u0648\u062a\u062d\u0633\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0630\u064a \u0628\u062f\u0648\u0631\u0647 \u064a\u0624\u062f\u064a \u0644\u062a\u062d\u0633\u064a\u0646 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0628\u0634\u0643\u0644 \u062a\u062f\u0631\u064a\u062c\u064a, \u0648\u0628\u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u0625\u0646 \u0630\u0644\u0643 \u0633\u064a\u0643\u0648\u0646 \u0644\u0647 \u062a\u0623\u062b\u064a\u0631 \u062d\u0627\u0633\u0645 \u0639\u0644\u0649 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u062a\u0637\u0648\u064a\u0631\u0647\u0627.<\/p>\n

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

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            \u062b\u0627\u0646\u064a\u0627 : \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 <\/strong><\/p>\n

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

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

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

                \u0625\u0628\u0631\u0627\u0647\u064a\u0645\u060c \u0623\u0645\u0627\u0644 \u0639\u0644\u064a (2021) \u062f\u0648\u0631 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 ( \u0645\u0639 \u0625\u0634\u0627\u0631\u0629 \u062e\u0627\u0635\u0629 \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0645\u0635\u0631\u064a)\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u0648\u0631\u0633\u0639\u064a\u062f\u060c \u0645\u062c 22\u060c \u0639 \u0627\u0644\u0623\u0648\u0644, \u0645\u0635\u0631 \u060c \u0635 260-291<\/p>\n

                \u0623\u0628\u0648 \u0627\u0644\u0631\u0628\u060c \u0628\u0644\u0627\u0644 \u0633\u0639\u064a\u062f(2021). \u062f\u0648\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0645\u0646\u0639 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0645\u0641\u0631\u0642: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629, \u062c\u0627\u0645\u0639\u0629 \u062c\u0631\u0634\u060c \u062c\u0631\u0634 \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a\u060c \u0645\u062c22 \u060c\u0639 2 , \u0627\u0644\u0623\u0631\u062f\u0646<\/p>\n

                \u0627\u0628\u0648 \u062d\u0637\u0628\u060c \u0631\u0632\u0627\u0646.(2021). \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0641\u062d\u064a\u0635\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 35\u060c \u0635 436-455.\u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

                \u0623\u0628\u0648 \u0633\u0645\u0631\u0629\u060c \u0645\u062d\u0645\u062f \u0639\u0627\u062f\u0644 \u062d\u0633\u0646 (2019 \u060c)\u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0634\u0645\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0631\u0624\u064a\u0629 \u0645\u0635\u0631 2030 \u060c\u0645\u0624\u062a\u0645\u0631 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0645\u0635\u0631<\/p>\n

                \u0628\u0646 \u0642\u064a\u062f\u0629 \u0645\u0631\u0648\u0627\u0646\u060c \u0628\u0648\u0639\u0627\u0641\u064a\u0629 \u0631\u0634\u064a\u062f (2018 ).\u0648\u0627\u0642\u0639 \u0648\u0622\u0641\u0627\u0642 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0645\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u062c\u0645\u0644\u0629 \u0627\u0627\u0644\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c 9\u060c \u0627\u0644\u0639\u062f\u062f1\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 2\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u060c \u0635 9.<\/p>\n

                \u0627\u0644\u062a\u0645\u064a\u0645\u064a\u060c \u0639\u0628\u0627\u0633\u060c \u0647\u062f\u0627\u0628\u060c \u0641\u0627\u0637\u0645\u0629 (2018 \u060c)\u062a\u0642\u0648\u064a\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0628\u062d\u062b \u062a\u0637\u0628\u064a\u0642\u064a \u0641\u064a \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0627\u0644\u0648\u0644\u0645\u0628\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0627\u0644\u062b\u0627\u0644\u062b \u0639\u0634\u0631 \u0627\u0644\u0639\u062f\u062f 42 \u0627\u0644\u0641\u0635\u0644 \u0627\u0627\u0644\u0648\u0644.<\/p>\n

                \u0627\u0644\u062d\u0633\u0646\u060c \u0639\u0635\u0627\u0645 \u0625\u062f\u0631\u064a\u0633 .(2016) \u0641\u0627\u0639\u0644\u064a\u0629 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0644\u0651\u064f\u0645 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0644\u062f\u0649 \u0637\u0644\u0627\u0628 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062e\u0631\u0637\u0648\u0645. \u0628\u062d\u062b \u0645\u0642\u062f\u0645 \u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0632\u0647\u0631.<\/p>\n

                \u062d\u0645\u064a\u062f\u0627\u0646\u060c \u0639\u0628\u062f \u0627\u0644\u0646\u0627\u0635\u0631 \u0627\u062d\u0645\u062f\u061b \u0633\u0648\u062f\u0629\u060c \u0645\u062d\u0645\u062f \u0632\u0643\u0631\u064a\u0627(2013)\u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u062a\u062e\u0641\u064a\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0646\u062f\u0642\u064a\u0629 : \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0631\u064a\u0629”\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0645\u062c\u0644\u062f 35 \u060c\u0627\u0644\u0639\u062f\u062f111 \u060c\u0635 1\u0627\u0644\u0639\u0631\u0627\u0642.<\/p>\n

                \u062e\u0636\u0631, \u0645\u062c\u062f(2019).\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629, \u0645\u0648\u0642\u0639 \u0645\u0648\u0636\u0648\u0639 , 23, \u062d\u0632\u064a\u0631\u0627\u0646, \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

                \u062e\u0644\u064a\u0644\u060c \u0635\u0641\u0627\u0621 \u0633\u0644\u064a\u0645\u0627\u0646 \u062d\u0633\u0646 (2018 ) \u062a\u0637\u0628\u064a\u0642 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u064a\u0644\u064a\u0646\u060c \u0645\u062c11\u060c \u0639 41\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n

                \u062f\u0628\u0640\u0627\u063a\u064a\u0640\u0629\u060c \u0645\u062d\u0645\u0640\u062f\u061b \u0627\u0644\u0633\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0639\u0640\u062f\u064a\u060c \u0627\u0628\u0631\u0627\u06be\u064a\u0645 \u062e\u0644\u064a\u0640\u0644 (2011)\u0623\u062b\u0631 \u0627\u0644\u0639\u0648\u0627\u0645\u0640\u0644 \u0627\u0644\u0628\u064a\u0626\u064a\u0640\u0629 \u0639\u0644\u0649 \u0643\u0641\u0640\u0627\u0621\u0629 \u0648\u0641\u0640\u0627\u0639\u0644\u064a\u0640\u0629 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0640\u0640\u0640\u0640\u0640\u0628\u064a\u0629 \u0641\u064a \u0634\u0640\u0640\u0640\u0640\u0640\u0640\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 : \u062f\u0631\u0627\u0633\u0640\u0640\u0640\u0640\u0640\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0641\u064a \u0634\u0640\u0640\u0640\u0640\u0640\u0640\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0627\u0644\u0633\u0646\u0629 34 – \u0627\u0644\u0639\u062f\u062f 90\u060c \u0635: 60-62<\/p>\n

                \u0627\u0644\u062f\u062c\u0646\u064a\u060c \u0625\u064a\u0627\u062f \u0639\u0644\u0649 (2011). \u062f\u0648\u0631 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a: \u062f\u0631\u0627\u0633\u0629 \u0648\u0635\u0641\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u062f\u06a9\u062a\u0648\u0631\u0627\u0647 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 (\u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642\u060c \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629\u060c \u0633\u0648\u0631\u064a\u0627.<\/p>\n

                \u0627\u0644\u062f\u0631\u0627\u0631\u062c\u0629\u060c \u062e\u0627\u0644\u062f \u0639\u0637\u0627 \u0627\u0644\u0644\u0647\u060c \u0648\u0627\u0644\u062f\u0631\u0627\u0648\u0634\u0629\u060c \u0639\u0628\u062f \u0627\u0644\u0644\u0647(019).\u060c \u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0646\u062d\u0648 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0641\u064a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u062c\u0646\u0648\u0628 \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062d\u0633\u064a\u0646 \u0628\u0646 \u0637\u0644\u0627\u0644\u060c \u0645\u062c 5 \u060c\u0639 1 \u060c2019 .<\/p>\n

                \u0631\u0634\u0648\u0627\u0646\u060c \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646\u060c \u0642\u0627\u0633\u0645\u060c \u0632\u064a\u0646\u0628(2020)\u062f\u0648\u0631 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u060c \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0623\u0648\u0644 \u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644.<\/p>\n

                \u0633\u0644\u0637\u0627\u0646\u060c \u0641\u0627\u0636\u0644\u060c \u0633\u0644\u064a\u0645\u060c \u0625\u0628\u0631\u0627\u0647\u064a\u0645 (2021 \u060c)\u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062f\u0639\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u062f\u0647\u0648\u0643\u060c \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0628\u063a\u062f\u0627\u062f \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629\u060c \u0635273-285.\u0627\u0644\u0639\u0631\u0627\u0642.<\/p>\n

                \u0633\u0644\u0637\u0627\u0646\u060c \u0641\u0627\u0636\u0644\u060c \u0633\u0644\u064a\u0645\u060c \u0625\u0628\u0631\u0627\u0647\u064a\u0645 (2021)\u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062f\u0639\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u062f\u0647\u0648\u0643\u060c \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0628\u063a\u062f\u0627\u062f \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629\u060c \u0635273-285.<\/p>\n

                \u0633\u0644\u064a\u0645\u060c \u0641\u0631\u064a\u062f (2007 ) \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0639\u0644\u0649 \u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629” \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629. \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u063a\u0632\u0629. \u0641\u0644\u0633\u0637\u064a\u0646<\/p>\n

                \u0633\u0644\u064a\u0645\u060c \u0641\u0631\u064a\u062f (2007 )\u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0639\u0644\u0649 \u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629” \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629. \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u063a\u0632\u0629. \u0641\u0644\u0633\u0637\u064a\u0646<\/p>\n

                \u0634\u062d\u0627\u062a\u0629\u060c \u0645\u062d\u0645\u062f \u0645\u0648\u0633\u0649 )2020 \u060c)\u0642\u064a\u0627\u0633 \u0623\u062b\u0631 \u062a\u0641\u0639\u064a\u0644 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0645\u0639 \u062f\u0644\u064a\u0644 \u0645\u064a\u062f\u0627\u0646\u064a \u0628\u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0645\u062c\u0644\u062f )2 \u060c)\u0627\u0644\u0639\u062f\u062f )1 \u060c)787-703.<\/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\u0627\u0631\u062f\u0646\u064a\u0629 \u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0631\u0627\u0629\u060c \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                \u0627\u0644\u0634\u0631\u064a\u0641\u060c \u0639\u0628\u062f\u0647. )2009 .)\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0645\u0648\u0628\u0627\u064a\u0644 .\u0634\u0624\u0648\u0646 \u0627\u0644\u0639\u0635\u0631: \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u064a\u0645\u0646\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 .142 \u2013 155\u060c 35 \u0639, 13 \u0645\u062c\u060c<\/p>\n

                \u0627\u0644\u0634\u064a\u0646\u060c \u0637\u0627\u0631\u0642 (2018)\u062a\u0637\u0648\u0631 \u0623\u0646\u0634\u0637\u0629 \u0628\u0646\u0643 \u0646\u0627\u0635\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0628\u0645\u0627 \u064a\u0639\u0643\u0633 \u0627\u0644\u0634\u0645\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0645\u0624\u062a\u0645\u0631 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c \u0645\u0635\u0631.<\/p>\n

                \u0627\u0644\u0635\u0627\u0628\u063a\u060c \u0639\u0645\u0627\u062f \u0633\u0639\u062f \u0645\u062d\u0645\u062f (2016)\u0625\u0637\u0627\u0631 \u0645\u0642\u062a\u0631\u062d \u0644\u0642\u064a\u0627\u0633 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0641\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u0646\u0647\u0627\u060c \u063336\u060c \u06394\u060c \u0635155<\/p>\n

                \u0635\u0646\u062f\u0648\u0642 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a. (2007) \u062f\u0631\u0627\u0633\u0629 \u062a\u0642\u064a\u064a\u0645 \u0648\u062a\u0637\u0648\u064a\u0631 \u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0631\u064a\u0627\u062f\u064a\u0629 \u0648\u0641\u064a \u062f\u0627\u0626\u0631\u062a\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0641\u064a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u062d\u0644\u064a”. \u0635\u0646\u062f\u0648\u0642 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a. \u0641\u0644\u0633\u0637\u064a\u0646<\/p>\n

                \u0627\u0644\u0639\u0628\u0627\u0633\u064a\u060c \u0639\u0628\u064a\u0631.(2021). \u0623\u062b\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\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 \u063929\u060c \u0635553-573.<\/p>\n

                \u0627\u0644\u0639\u0636\u0627\u064a\u0644\u0629\u060c \u0639\u0644\u064a\u060c \u0648 \u0627\u0644\u0639\u0628\u064a\u0631\u064a\u060c \u0641\u0647\u062f. )2010 .)\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0646\u062d\u0648 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0645\u0646\u0648\u0631\u0629: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 .\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0644\u0643 \u0633\u0639\u0648\u062f – \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629: \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0644\u0643 \u0633\u0639\u0648\u062f\u060c \u0645\u062c 21 ,\u0639 2,1\u060c 1 – 29 .<\/p>\n

                \u0639\u0637\u064a\u0629\u060c \u0623\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0635\u0627\u0644\u062d (2021)\u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u0645\u0635\u0631 \u0647\u0644 \u064a\u0644\u0642\u064a \u0628\u0645\u0633\u0626\u0648\u0644\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u061f\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0645\u062c\u0644\u062f )43 \u060c)1 \u060c51-65.\u0645\u0635\u0631<\/p>\n

                \u0641\u0648\u062f\u0629\u060c \u0634\u0648\u0642\u064a \u0627\u0644\u0633\u064a\u062f\u061b \u0633\u064a\u062f\u060c \u0633\u064a\u062f \u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062c\u061b \u0648\u0627\u0644\u063a\u0628\u0648\u0631\u060c \u0623\u0645\u0646\u064a \u0633\u0639\u062f \u0627\u0644\u062f\u064a\u0646(2019)\u0623\u062b\u0631 \u0643\u0641\u0627\u0621\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 – \u0645\u0639 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629\u060c \u0627\u0644\u0639\u062f\u062f 6 \u060c\u0635 306-407.\u0645\u0635\u0631<\/p>\n

                \u0645\u062d\u0645\u062f\u060c \u0646\u0647\u0644\u0629(2020)\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u062e\u0631\u0637\u0648\u0645 – \u0627\u0644\u0633\u0648\u062f\u0627\u0646 .\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0647\u0646\u062f\u0633\u064a\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a: \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0648\u0645\u064a \u0644\u0644\u0628\u062d\u0648\u062b\u060c \u0645\u062c4 ,\u06391\u060c 83 – 93.<\/p>\n

                \u0645\u062d\u0645\u062f\u060c \u0646\u0647\u0644\u0629. (2020 .)\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u062e\u0631\u0637\u0648\u0645 – \u0627\u0644\u0633\u0648\u062f\u0627\u0646 .\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0647\u0646\u062f\u0633\u064a\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a: \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0648\u0645\u064a \u0644\u0644\u0628\u062d\u0648\u062b\u060c \u0645\u062c4 ,\u06391\u060c 83 – 93<\/p>\n

                \u0627\u0644\u0645\u0634\u0627\u0642\u0628\u0629\u060c \u0645\u062d\u0645\u062f (2008). \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0622\u0644 \u0627\u0644\u0628\u064a\u062a\u060c \u0627\u0644\u0645\u0641\u0631\u0642\u060c \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n

                \u0627\u0644\u0645\u0648\u0645\u0646\u064a\u060c \u0645\u062d\u0645\u062f. (2018). \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0634\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629: \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u064a\u0631\u0645\u0648\u0643.<\/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

                Ahamed, M. and Mallick, S. (2019). \u2018Is Financial Inclusion Good for Bank Stability? International Evidence\u2019. Journal of Economic Behavior & Organization, 157 (C), pp.403-427.<\/p>\n

                Ahmaro, I. H. (2014). Controlling the financial performance of Jordanian municipalities by improving financial regulations an analytical study. Journal of business studies quarterly, 6(2), 67.<\/p>\n

                Ali, Monzer. (2022). The Impact of Digital Transformation on the Internal Audit Quality and its Reflection on Enhancing the Quality of Financial Reporting An Empirical Study”, First International Conference, Elsadat University.<\/p>\n

                Aws A., Manaf A., Fadi S., and Walid M., )2020(\u201cAccounting information system effectiveness from an organizational perspective \u201c, Management Science Letters 10, pp: 3991\u20134000<\/p>\n

                Darren, m., Richard F., Trevor N., (2021), \u201cCloud-based client accounting and small and medium accounting practices: Adoption and impact\u201d, International Journal of Accounting Information Systems, , 41, Pp.1:15<\/p>\n

                Ferrer Romero, E. F. (2018). Strategic project management: a methodology for sustainable competitive advantage. Revista EAN, (spe), 15-31.<\/p>\n

                Ferrer Romero, E. F. (2018). Strategic project management: a methodology for sustainable competitive advantage. Revista EAN, (spe), 15-31.<\/p>\n

                Ganyam, A. I., & Ivungu, J. A. (2019). Effect of accounting information system on financial performance of firms: A review of literature. Journal of Business and Management, 21(5), 39-49<\/p>\n

                Gharaibeh, H. (2014). Evaluating Project Management Software Packages Using a Scoring Model\u2014A Comparison between MS Project and Primavera. Journal of Software Engineering and Applications, 7(07), 541. \\<\/p>\n

                G\u00fcnay, F., & Fatih, E. C. E. R. (2020). Cash flow based financial performance of Borsa \u0130stanbul tourism companies by Entropy-MAIRCA integrated model. Journal of multidisciplinary academic tourism, 5(1), 29-37.<\/p>\n

                Hurst, G. (2003): “The due process of accounting standard setting in Australia : the case of AAS27 : financial reporting by local government”, School of business, University of Ballarat<\/p>\n

                Marty, A.; Trosa, L.; and Voisin, R. (2006): “The move to Accrual Based Accounting: the challenges facing central governments”, International Review of Administrative Sciences, Vol.72 , No.2. pp 203- 221.<\/p>\n

                Ritonga, I.T., Clark, C., & Wickremasinghe, G. (2012). Assessing financial condition of .local government in Indonesia: an exploration. Public and Municipal Finance,<\/p>\n

                Schneider, A. (2006): “Intellectual Capital Reporting By New Zealand Local Government Sector”, The University of Waikato.<\/p>\n

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

                  \n
                1. – \u0627\u0644\u062d\u0633\u0646\u060c \u0639\u0635\u0627\u0645 \u0625\u062f\u0631\u064a\u0633 .(2016) \u0641\u0627\u0639\u0644\u064a\u0629 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0644\u0651\u064f\u0645 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0644\u062f\u0649 \u0637\u0644\u0627\u0628 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062e\u0631\u0637\u0648\u0645. \u0628\u062d\u062b \u0645\u0642\u062f\u0645 \u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0632\u0647\u0631. \u2191<\/a><\/li>\n
                2. – \u062e\u0636\u0631, \u0645\u062c\u062f(2019).\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629, \u0645\u0648\u0642\u0639 \u0645\u0648\u0636\u0648\u0639 , 23, \u062d\u0632\u064a\u0631\u0627\u0646, \u0627\u0644\u0623\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                3. – \u0627\u0644\u062f\u062c\u0646\u064a\u060c \u0625\u064a\u0627\u062f \u0639\u0644\u0649 (2011). \u062f\u0648\u0631 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a: \u062f\u0631\u0627\u0633\u0629 \u0648\u0635\u0641\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u062f\u06a9\u062a\u0648\u0631\u0627\u0647 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 (\u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642\u060c \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629\u060c \u0633\u0648\u0631\u064a\u0627. \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\u0627\u0631\u062f\u0646\u064a\u0629 \u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0631\u0627\u0629\u060c \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                5. – \u0627\u0644\u0635\u0627\u0628\u063a\u060c \u0639\u0645\u0627\u062f \u0633\u0639\u062f \u0645\u062d\u0645\u062f (2016)\u0625\u0637\u0627\u0631 \u0645\u0642\u062a\u0631\u062d \u0644\u0642\u064a\u0627\u0633 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0641\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u0646\u0647\u0627\u060c \u063336\u060c \u06394\u060c \u0635155 \u2191<\/a><\/li>\n
                6. – \u0625\u0628\u0631\u0627\u0647\u064a\u0645\u060c \u0623\u0645\u0627\u0644 \u0639\u0644\u064a (2021) \u062f\u0648\u0631 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 ( \u0645\u0639 \u0625\u0634\u0627\u0631\u0629 \u062e\u0627\u0635\u0629 \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0645\u0635\u0631\u064a)\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u0648\u0631\u0633\u0639\u064a\u062f\u060c \u0645\u062c 22\u060c \u0639 \u0627\u0644\u0623\u0648\u0644, \u0645\u0635\u0631 \u060c \u0635 260-291 \u2191<\/a><\/li>\n
                7. – \u062e\u0644\u064a\u0644\u060c \u0635\u0641\u0627\u0621 \u0633\u0644\u064a\u0645\u0627\u0646 \u062d\u0633\u0646 (2018 ) \u062a\u0637\u0628\u064a\u0642 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u064a\u0644\u064a\u0646\u060c \u0645\u062c11\u060c \u0639 41\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646. \u2191<\/a><\/li>\n
                8. – \u0633\u0644\u064a\u0645\u060c \u0641\u0631\u064a\u062f (2007 )\u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0639\u0644\u0649 \u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629” \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629. \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u063a\u0632\u0629. \u0641\u0644\u0633\u0637\u064a\u0646 \u2191<\/a><\/li>\n
                9. – \u0635\u0646\u062f\u0648\u0642 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a. (2007) \u062f\u0631\u0627\u0633\u0629 \u062a\u0642\u064a\u064a\u0645 \u0648\u062a\u0637\u0648\u064a\u0631 \u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0631\u064a\u0627\u062f\u064a\u0629 \u0648\u0641\u064a \u062f\u0627\u0626\u0631\u062a\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0641\u064a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u062d\u0644\u064a”. \u0635\u0646\u062f\u0648\u0642 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a. \u0641\u0644\u0633\u0637\u064a\u0646 \u2191<\/a><\/li>\n
                10. – \u0641\u0648\u062f\u0629\u060c \u0634\u0648\u0642\u064a \u0627\u0644\u0633\u064a\u062f\u061b \u0633\u064a\u062f\u060c \u0633\u064a\u062f \u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062c\u061b \u0648\u0627\u0644\u063a\u0628\u0648\u0631\u060c \u0623\u0645\u0646\u064a \u0633\u0639\u062f \u0627\u0644\u062f\u064a\u0646(2019)\u0623\u062b\u0631 \u0643\u0641\u0627\u0621\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 – \u0645\u0639 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629\u060c \u0627\u0644\u0639\u062f\u062f 6 \u060c\u0635 306-407.\u0645\u0635\u0631 \u2191<\/a><\/li>\n
                11. – \u0627\u0644\u062a\u0645\u064a\u0645\u064a\u060c \u0639\u0628\u0627\u0633\u060c \u0647\u062f\u0627\u0628\u060c \u0641\u0627\u0637\u0645\u0629 (2018 \u060c)\u062a\u0642\u0648\u064a\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0628\u062d\u062b \u062a\u0637\u0628\u064a\u0642\u064a \u0641\u064a \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0627\u0644\u0648\u0644\u0645\u0628\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0627\u0644\u062b\u0627\u0644\u062b \u0639\u0634\u0631 \u0627\u0644\u0639\u062f\u062f 42 \u0627\u0644\u0641\u0635\u0644 \u0627\u0627\u0644\u0648\u0644. \u2191<\/a><\/li>\n
                12. – \u0627\u0644\u0634\u0631\u064a\u0641\u060c \u0639\u0628\u062f\u0647. )2009 .)\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0645\u0648\u0628\u0627\u064a\u0644 .\u0634\u0624\u0648\u0646 \u0627\u0644\u0639\u0635\u0631: \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u064a\u0645\u0646\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 .142 \u2013 155\u060c 35 \u0639, 13 \u0645\u062c\u060c \u2191<\/a><\/li>\n
                13. – \u062d\u0645\u064a\u062f\u0627\u0646\u060c \u0639\u0628\u062f \u0627\u0644\u0646\u0627\u0635\u0631 \u0627\u062d\u0645\u062f\u061b \u0633\u0648\u062f\u0629\u060c \u0645\u062d\u0645\u062f \u0632\u0643\u0631\u064a\u0627(2013)\u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u062a\u062e\u0641\u064a\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0646\u062f\u0642\u064a\u0629 : \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0631\u064a\u0629”\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0645\u062c\u0644\u062f 35 \u060c\u0627\u0644\u0639\u062f\u062f111 \u060c\u0635 1\u0627\u0644\u0639\u0631\u0627\u0642. \u2191<\/a><\/li>\n
                14. – \u0635\u0646\u062f\u0648\u0642 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a. (2007).\u062f\u0631\u0627\u0633\u0629 \u062a\u0642\u064a\u064a\u0645 \u0648\u062a\u0637\u0648\u064a\u0631 \u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0631\u064a\u0627\u062f\u064a\u0629 \u0648\u0641\u064a \u062f\u0627\u0626\u0631\u062a\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0641\u064a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u062d\u0644\u064a”. \u0635\u0646\u062f\u0648\u0642 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a. \u0641\u0644\u0633\u0637\u064a\u0646 \u2191<\/a><\/li>\n
                15. – \u062f\u0628\u0640\u0627\u063a\u064a\u0640\u0629\u060c \u0645\u062d\u0645\u0640\u062f\u061b \u0627\u0644\u0633\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0639\u0640\u062f\u064a\u060c \u0627\u0628\u0631\u0627\u06be\u064a\u0645 \u062e\u0644\u064a\u0640\u0644 (2011)\u0623\u062b\u0631 \u0627\u0644\u0639\u0648\u0627\u0645\u0640\u0644 \u0627\u0644\u0628\u064a\u0626\u064a\u0640\u0629 \u0639\u0644\u0649 \u0643\u0641\u0640\u0627\u0621\u0629 \u0648\u0641\u0640\u0627\u0639\u0644\u064a\u0640\u0629 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0640\u0640\u0640\u0640\u0640\u0628\u064a\u0629 \u0641\u064a \u0634\u0640\u0640\u0640\u0640\u0640\u0640\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 : \u062f\u0631\u0627\u0633\u0640\u0640\u0640\u0640\u0640\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0641\u064a \u0634\u0640\u0640\u0640\u0640\u0640\u0640\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0627\u0644\u0633\u0646\u0629 34 – \u0627\u0644\u0639\u062f\u062f 90\u060c \u0635: 60-62 \u2191<\/a><\/li>\n
                16. – Hurst, G. (2003): “The due process of accounting standard setting in Australia : the case of AAS27 : financial reporting by local government”, School of business, University of Ballarat \u2191<\/a><\/li>\n
                17. – Ferrer Romero, E. F. (2018). Strategic project management: a methodology for sustainable competitive advantage. Revista EAN, (spe), 15-31. \u2191<\/a><\/li>\n
                18. – Aws A., Manaf A., Fadi S., and Walid M., )2020(\u201cAccounting information system effectiveness from an organizational perspective \u201c, Management Science Letters 10, pp: 3991\u20134000 \u2191<\/a><\/li>\n
                19. – Darren, m., Richard F., Trevor N., (2021), \u201cCloud-based client accounting and small and medium accounting practices: Adoption and impact\u201d, International Journal of Accounting Information Systems, , 41, Pp.1:15 \u2191<\/a><\/li>\n
                20. – \u0639\u0637\u064a\u0629\u060c \u0623\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0635\u0627\u0644\u062d (2021)\u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u0645\u0635\u0631 \u0647\u0644 \u064a\u0644\u0642\u064a \u0628\u0645\u0633\u0626\u0648\u0644\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u061f\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0645\u062c\u0644\u062f )43 \u060c)1 \u060c51-65.\u0645\u0635\u0631 \u2191<\/a><\/li>\n
                21. – Marty, A.; Trosa, L.; and Voisin, R. (2006): “The move to Accrual Based Accounting: the challenges facing central governments”, International Review of Administrative Sciences, Vol.72 , No.2. pp 203- 221. \u2191<\/a><\/li>\n
                22. – Gharaibeh, H. (2014). Evaluating Project Management Software Packages Using a Scoring Model\u2014A Comparison between MS Project and Primavera. Journal of Software Engineering and Applications, 7(07), 541. \\ \u2191<\/a><\/li>\n
                23. – \u0627\u0644\u0639\u0636\u0627\u064a\u0644\u0629\u060c \u0639\u0644\u064a\u060c \u0648 \u0627\u0644\u0639\u0628\u064a\u0631\u064a\u060c \u0641\u0647\u062f. )2010 .)\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0646\u062d\u0648 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0645\u0646\u0648\u0631\u0629: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 .\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0644\u0643 \u0633\u0639\u0648\u062f – \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629: \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0644\u0643 \u0633\u0639\u0648\u062f\u060c \u0645\u062c 21 ,\u0639 2,1\u060c 1 – 29 . \u2191<\/a><\/li>\n
                24. – Schneider, A. (2006): “Intellectual Capital Reporting By New Zealand Local Government Sector”, The University of Waikato. \u2191<\/a><\/li>\n
                25. – \u0633\u0644\u0637\u0627\u0646\u060c \u0641\u0627\u0636\u0644\u060c \u0633\u0644\u064a\u0645\u060c \u0625\u0628\u0631\u0627\u0647\u064a\u0645 (2021 \u060c)\u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062f\u0639\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u062f\u0647\u0648\u0643\u060c \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0628\u063a\u062f\u0627\u062f \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629\u060c \u0635273-285.\u0627\u0644\u0639\u0631\u0627\u0642. \u2191<\/a><\/li>\n
                26. – \u0645\u062d\u0645\u062f\u060c \u0646\u0647\u0644\u0629(2020)\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u062e\u0631\u0637\u0648\u0645 – \u0627\u0644\u0633\u0648\u062f\u0627\u0646 .\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0647\u0646\u062f\u0633\u064a\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a: \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0648\u0645\u064a \u0644\u0644\u0628\u062d\u0648\u062b\u060c \u0645\u062c4 ,\u06391\u060c 83 – 93. \u2191<\/a><\/li>\n
                27. – \u0623\u0628\u0648 \u0633\u0645\u0631\u0629\u060c \u0645\u062d\u0645\u062f \u0639\u0627\u062f\u0644 \u062d\u0633\u0646 (2019 \u060c)\u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0634\u0645\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0631\u0624\u064a\u0629 \u0645\u0635\u0631 2030 \u060c\u0645\u0624\u062a\u0645\u0631 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0645\u0635\u0631 \u2191<\/a><\/li>\n
                28. – \u0633\u0644\u0637\u0627\u0646\u060c \u0641\u0627\u0636\u0644\u060c \u0633\u0644\u064a\u0645\u060c \u0625\u0628\u0631\u0627\u0647\u064a\u0645 (2021)\u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062f\u0639\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u062f\u0647\u0648\u0643\u060c \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0628\u063a\u062f\u0627\u062f \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629\u060c \u0635273-285. \u2191<\/a><\/li>\n
                29. – \u0631\u0634\u0648\u0627\u0646\u060c \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646\u060c \u0642\u0627\u0633\u0645\u060c \u0632\u064a\u0646\u0628(2020)\u062f\u0648\u0631 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u060c \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0623\u0648\u0644 \u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u2191<\/a><\/li>\n
                30. – \u0628\u0646 \u0642\u064a\u062f\u0629 \u0645\u0631\u0648\u0627\u0646\u060c \u0628\u0648\u0639\u0627\u0641\u064a\u0629 \u0631\u0634\u064a\u062f (2018 ).\u0648\u0627\u0642\u0639 \u0648\u0622\u0641\u0627\u0642 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0645\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u062c\u0645\u0644\u0629 \u0627\u0627\u0644\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c 9\u060c \u0627\u0644\u0639\u062f\u062f1\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 2\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u060c \u0635 9. \u2191<\/a><\/li>\n
                31. – \u0623\u0628\u0648 \u0633\u0645\u0631\u0629\u060c \u0645\u062d\u0645\u062f \u0639\u0627\u062f\u0644 \u062d\u0633\u0646(2019 \u060c)\u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0634\u0645\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0631\u0624\u064a\u0629 \u0645\u0635\u0631 2030 \u060c\u0645\u0624\u062a\u0645\u0631 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0645\u0635\u0631. \u2191<\/a><\/li>\n
                32. – \u0623\u0628\u0648 \u0627\u0644\u0631\u0628\u060c \u0628\u0644\u0627\u0644 \u0633\u0639\u064a\u062f(2021). \u062f\u0648\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0645\u0646\u0639 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0645\u0641\u0631\u0642: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629, \u062c\u0627\u0645\u0639\u0629 \u062c\u0631\u0634\u060c \u062c\u0631\u0634 \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a\u060c \u0645\u062c22 \u060c\u0639 2 , \u0627\u0644\u0623\u0631\u062f\u0646 \u2191<\/a><\/li>\n
                33. – \u0627\u0644\u062f\u0631\u0627\u0631\u062c\u0629\u060c \u062e\u0627\u0644\u062f \u0639\u0637\u0627 \u0627\u0644\u0644\u0647\u060c \u0648\u0627\u0644\u062f\u0631\u0627\u0648\u0634\u0629\u060c \u0639\u0628\u062f \u0627\u0644\u0644\u0647(019).\u060c \u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0646\u062d\u0648 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0641\u064a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u062c\u0646\u0648\u0628 \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062d\u0633\u064a\u0646 \u0628\u0646 \u0637\u0644\u0627\u0644\u060c \u0645\u062c 5 \u060c\u0639 1 \u060c2019 . \u2191<\/a><\/li>\n
                34. – \u0627\u0628\u0648 \u062d\u0637\u0628\u060c \u0631\u0632\u0627\u0646.(2021). \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0641\u062d\u064a\u0635\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 35\u060c \u0635 436-455.\u0627\u0644\u0623\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                35. – Ali, Monzer. (2022). The Impact of Digital Transformation on the Internal Audit Quality and its Reflection on Enhancing the Quality of Financial Reporting An Empirical Study”, First International Conference, Elsadat University. \u2191<\/a><\/li>\n
                36. – \u0634\u062d\u0627\u062a\u0629\u060c \u0645\u062d\u0645\u062f \u0645\u0648\u0633\u0649 )2020 \u060c)\u0642\u064a\u0627\u0633 \u0623\u062b\u0631 \u062a\u0641\u0639\u064a\u0644 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0645\u0639 \u062f\u0644\u064a\u0644 \u0645\u064a\u062f\u0627\u0646\u064a \u0628\u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0645\u062c\u0644\u062f )2 \u060c)\u0627\u0644\u0639\u062f\u062f )1 \u060c)787-703. \u2191<\/a><\/li>\n
                37. – \u0627\u0644\u0645\u0634\u0627\u0642\u0628\u0629\u060c \u0645\u062d\u0645\u062f (2008). \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0622\u0644 \u0627\u0644\u0628\u064a\u062a\u060c \u0627\u0644\u0645\u0641\u0631\u0642\u060c \u0627\u0644\u0627\u0631\u062f\u0646. \u2191<\/a><\/li>\n
                38. – \u0627\u0644\u0645\u0648\u0645\u0646\u064a\u060c \u0645\u062d\u0645\u062f. (2018). \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0634\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629: \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u064a\u0631\u0645\u0648\u0643. \u2191<\/a><\/li>\n
                39. – Ahmaro, I. H. (2014). Controlling the financial performance of Jordanian municipalities by improving financial regulations an analytical study. Journal of business studies quarterly, 6(2), 67. \u2191<\/a><\/li>\n
                40. – Ahamed, M. and Mallick, S. (2019). \u2018Is Financial Inclusion Good for Bank Stability? International Evidence\u2019. Journal of Economic Behavior & Organization, 157 (C), pp.403-427. \u2191<\/a><\/li>\n
                41. – \u0627\u0644\u0645\u0648\u0645\u0646\u064a\u060c \u0645\u062d\u0645\u062f. (2018). \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0634\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629: \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u064a\u0631\u0645\u0648\u0643. \u2191<\/a><\/li>\n
                42. – Ritonga, I.T., Clark, C., & Wickremasinghe, G. (2012). Assessing financial condition of .local government in Indonesia: an exploration. Public and Municipal Finance, \u2191<\/a><\/li>\n
                43. – \u0627\u0644\u0634\u064a\u0646\u060c \u0637\u0627\u0631\u0642 (2018)\u062a\u0637\u0648\u0631 \u0623\u0646\u0634\u0637\u0629 \u0628\u0646\u0643 \u0646\u0627\u0635\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0628\u0645\u0627 \u064a\u0639\u0643\u0633 \u0627\u0644\u0634\u0645\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0645\u0624\u062a\u0645\u0631 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c \u0645\u0635\u0631. \u2191<\/a><\/li>\n
                44. – \u0633\u0644\u0637\u0627\u0646\u060c \u0641\u0627\u0636\u0644\u060c \u0633\u0644\u064a\u0645\u060c \u0625\u0628\u0631\u0627\u0647\u064a\u0645 (2021)\u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u062f\u0639\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u062f\u0647\u0648\u0643\u060c \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0628\u063a\u062f\u0627\u062f \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629\u060c \u0635273-285 \u2191<\/a><\/li>\n
                45. – \u0627\u0644\u0639\u0628\u0627\u0633\u064a\u060c \u0639\u0628\u064a\u0631.(2021). \u0623\u062b\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\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 \u063929\u060c \u0635553-573. \u2191<\/a><\/li>\n
                46. – \u0645\u062d\u0645\u062f\u060c \u0646\u0647\u0644\u0629. (2020 .)\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u062e\u0631\u0637\u0648\u0645 – \u0627\u0644\u0633\u0648\u062f\u0627\u0646 .\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0647\u0646\u062f\u0633\u064a\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a: \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0648\u0645\u064a \u0644\u0644\u0628\u062d\u0648\u062b\u060c \u0645\u062c4 ,\u06391\u060c 83 – 93 \u2191<\/a><\/li>\n
                47. – Ganyam, A. I., & Ivungu, J. A. (2019). Effect of accounting information system on financial performance of firms: A review of literature. Journal of Business and Management, 21(5), 39-49 \u2191<\/a><\/li>\n
                48. – Ferrer Romero, E. F. (2018). Strategic project management: a methodology for sustainable competitive advantage. Revista EAN, (spe), 15-31. \u2191<\/a><\/li>\n
                49. – \u0627\u0644\u062a\u0645\u064a\u0645\u064a\u060c \u0639\u0628\u0627\u0633\u060c \u0647\u062f\u0627\u0628\u060c \u0641\u0627\u0637\u0645\u0629 (2018)\u062a\u0642\u0648\u064a\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0628\u062d\u062b \u062a\u0637\u0628\u064a\u0642\u064a \u0641\u064a \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0627\u0648\u0644\u0645\u0628\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0627\u0644\u062b\u0627\u0644\u062b \u0639\u0634\u0631 \u0627\u0644\u0639\u062f\u062f 42 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0627\u0648\u0644. \u2191<\/a><\/li>\n
                50. – G\u00fcnay, F., & Fatih, E. C. E. R. (2020). Cash flow based financial performance of Borsa \u0130stanbul tourism companies by Entropy-MAIRCA integrated model. Journal of multidisciplinary academic tourism, 5(1), 29-37. \u2191<\/a><\/li>\n
                51. – \u0631\u0634\u0648\u0627\u0646\u060c \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646\u060c \u0642\u0627\u0633\u0645\u060c \u0632\u064a\u0646\u0628\u060c )2020 \u060c)\u062f\u0648\u0631 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u060c \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0623\u0648\u0644 \u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u2191<\/a><\/li>\n
                52. \n

                  – \u0633\u0644\u064a\u0645\u060c \u0641\u0631\u064a\u062f (2007 ) \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0639\u0644\u0649 \u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629” \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629. \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u063a\u0632\u0629. \u0641\u0644\u0633\u0637\u064a\u0646 \u2191<\/a><\/p>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                  \u0623\u0633\u064a\u0644 \u0635\u0627\u0628\u0631 \u0633\u0644\u064a\u0645 \u0627\u0644\u062c\u0648\u0627\u0632\u0646\u06471 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\u0623\u063a\u0648\u0627\u0631 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646. HNSJ, 2023, 4(5); https:\/\/doi.org\/10.53796\/hnsj4531 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/05\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/04\/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 \u062d\u0648\u0633\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-7115","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/7115","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=7115"}],"version-history":[{"count":3,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/7115\/revisions"}],"predecessor-version":[{"id":7121,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/7115\/revisions\/7121"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=7115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}