{"id":10166,"date":"2024-06-01T06:11:57","date_gmt":"2024-06-01T06:11:57","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=10166"},"modified":"2024-06-01T06:12:02","modified_gmt":"2024-06-01T06:12:02","slug":"5-6-12","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/5-6-12\/","title":{"rendered":""},"content":{"rendered":"

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1<\/sup> \u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n

Email: mutaz4756@gmail.com<\/a><\/p>\n

HNSJ, 2024, 5(6); https:\/\/doi.org\/10.53796\/hnsj56\/12<\/p>\n

Download<\/a><\/p>\n

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/06\/2024\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 18\/05\/2024\u0645<\/p>\n

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

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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0645\u062c\u0644\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629<\/p>\n

The possibility of Applying Sustainability Standards and their impact on the Disclosure of Social Responsibility in Financial Statements in the Sudanese business environment (Savings and Social Development Bank as a model)<\/strong><\/p>\n

Moataz Muhammad Nour Salem Saeed1<\/sup>, Al-Fateh Al-Amin Abdul Rahim Al-Faki1<\/sup><\/strong><\/p>\n

1<\/sup> University of Kassala, Sudan.<\/p>\n

Email: mutaz4756@gmail.com<\/p>\n

HNSJ, 2024, 5(6); https:\/\/doi.org\/10.53796\/hnsj56\/12<\/p>\n

Published at 01\/06\/2024 Accepted at 18\/05\/2024 <\/strong><\/p>\n

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

The study aimed to identify the extent of the possibility of applying sustainability standards and their impact on the disclosure of social responsibility in financial statements in the Sudanese business environment. The study reached several results, including that the Sudanese business environment is new and developing, but it is capable of absorbing global changes with regard to the application of sustainability standards and the commitment of banks. Applying sustainability standards enhances disclosure to provide services to current and future generations. The study recommended several recommendations, the most important of which is obliging the boards of directors of Sudanese banks to quickly implement sustainability standards to ensure disclosure of social responsibility in the financial statements for current and future generations.<\/p>\n

Key Words: <\/strong>Sustainability Standards, Sustainability Reporting, Sustainability Accounting Standards Board, Social Responsibility Disclosure<\/p>\n

\u0623\u0648\u0644\u0627: \u0627\u0644\u0645\u0642\u062f\u0645\u0629 <\/strong><\/p>\n

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\u064a\u0633\u062a\u062a\u0628\u0639\u0647 \u0645\u0646 \u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0647\u0630\u0647 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0645\u0644\u064a \u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n

1-\u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

\u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0627\u062f\u064a \u0628\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u0628\u064a\u0626\u064a \u0648\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a\u060c \u0623\u0635\u0628\u062d \u0644\u0632\u0627\u0645\u0627 \u0639\u0644\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0625\u0646 \u062a\u0642\u0648\u0645 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0622\u062b\u0627\u0631 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0644\u064a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0628\u062c\u0627\u0646\u0628 \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0646\u0638\u0631\u0627 \u0644\u0642\u0635\u0648\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u064a \u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0644\u062a\u0631\u0643\u064a\u0632\u0647\u0627 \u0639\u0644\u064a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u0642\u0637 \u0648\u0639\u062f\u0645 \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u064a \u0625\u0638\u0647\u0627\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0645\u0646\u0634\u0627\u0629 \u0648\u0625\u0639\u0637\u0627\u0621 \u0635\u0648\u0631\u0629 \u0639\u0627\u062f\u0644\u0629 \u0639\u0646 \u0643\u0627\u0641\u0629 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0641\u0642\u062f \u0638\u0647\u0631 \u0645\u0627 \u064a\u0639\u0631\u0641 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0639\u0646\u0647\u0627 \u0643\u0646\u062a\u064a\u062c\u0629 \u062d\u062a\u0645\u064a\u0629 \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0639\u0644\u064a \u0645\u0627 \u0633\u0628\u0642 \u064a\u0645\u0643\u0646 \u0635\u064a\u0627\u063a\u0629 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n

\u0645\u0627 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629\u061f<\/p>\n

2-\u062d\u062f\u0648\u062f \u0627\u0644\u0628\u062d\u062b: <\/strong>\u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u0622\u062a\u064a:<\/strong><\/p>\n

\u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0643\u0627\u0646\u064a\u0629 : \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 (\u0645\u0635\u0631\u0641 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0646\u0645\u0648\u0630\u062c\u0627).<\/p>\n

\u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0632\u0645\u0627\u0646\u064a\u0629 : \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0639\u0648\u0627\u0645 2017\u0645 \u2013 2019\u0645<\/p>\n

3- \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

– \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u064a \u0645\u062f\u064a \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (IFRS s1& s2 ) \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629.<\/p>\n

– \u0645\u0639\u0631\u0641\u0629 \u0645\u0639\u0648\u0642\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (IFRS s1& s2 ) \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629.<\/p>\n

– \u0628\u064a\u0627\u0646 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

4-\u0645\u0646\u0647\u062c \u0627\u0644\u0628\u062d\u062b: <\/strong>\u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b \u0625\u062a\u0628\u0627\u0639 \u0639\u062f\u0629 \u0645\u0646\u0627\u0647\u062c \u0648\u0647\u064a \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0625\u0633\u062a\u0646\u0628\u0627\u0637\u064a\u060c \u0648\u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0625\u0633\u062a\u0642\u0631\u0627\u0626\u064a\u060c \u0648\u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p>\n

5-\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0628\u062d\u062b: <\/strong>\u062d\u062a\u064a \u064a\u062d\u0642\u0642 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0631\u062c\u0648\u0629 \u0645\u0646\u0647 \u062a\u0645 \u062a\u0642\u0633\u064a\u0645\u0629 \u0627\u0644\u064a \u0645\u0642\u062f\u0645\u0629 \u0648\u062b\u0644\u0627\u062b \u0645\u062d\u0627\u0648\u0631 \u0648\u062e\u0627\u062a\u0645\u0629 \u0643\u0627\u0644\u0622\u062a\u064a:<\/p>\n

\u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u062a\u0634\u062a\u0645\u0644 \u0639\u0644\u064a \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0646\u0647\u062c\u064a \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p>\n

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

\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a: \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629.<\/p>\n

\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0644\u062b: \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629.<\/p>\n

\u0627\u0644\u062e\u0627\u062a\u0645\u0629: \u0623\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a.<\/p>\n

\u062b\u0627\u0646\u064a\u0627: \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629<\/strong><\/p>\n

1-\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0648\u0631\u064a \u0648\u0622\u062e\u0631\u0648\u0646 (2019\u0645) <\/strong>\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u064a \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u064a \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0635\u062f\u0631\u0647\u0627 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0644\u0627\u062d\u0638\u0629 \u0645\u062f\u064a \u0627\u062d\u062a\u0648\u0627\u0626\u0647\u0627 \u0639\u0644\u064a \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0646 \u062a\u0639\u0643\u0633 \u062d\u0642\u064a\u0642\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0628\u0645\u0627 \u064a\u0644\u0627\u0621\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0641\u0631\u0647\u0627 \u062a\u0644\u0643 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d. \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u064a \u0627\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0641\u064a \u0623\u0648\u062c \u062e\u0637\u0648\u0631\u062a\u0647\u0627 \u0648\u0641\u064a \u0638\u0644 \u0627\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u0644\u0628\u0629 \u0641\u064a \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0648\u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0648\u062c\u0628 \u0639\u0644\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u062d\u062c\u0645 \u062a\u0644\u0643 \u0627\u0644\u062a\u0642\u0644\u0628\u0627\u062a. \u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0636\u0631\u0648\u0631\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0628\u0645\u0627 \u064a\u0639\u0632\u0632 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0628\u0645\u0627 \u064a\u0639\u0643\u0633 \u062d\u0642\u064a\u0642\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0647\u0627.<\/p>\n

2- \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0631\u0642\u0635 (2020\u0645) <\/strong>\u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0637\u0628\u064a\u0639\u0629 \u0648\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u0635\u0631\u064a (\u0645\u0648\u0627\u0631\u062f \u0645\u0627\u0626\u064a\u0629\u060c \u0645\u062e\u0644\u0641\u0627\u062a \u0635\u0644\u0628\u0629\u060c \u062a\u0646\u0648\u0639 \u0628\u064a\u0648\u0644\u0648\u062c\u064a) \u0648\u062a\u0642\u064a\u064a\u0645 \u0641\u0627\u0639\u0644\u064a\u0629 \u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0645\u0635\u0631 2030 \u0648\u062a\u062d\u0644\u064a\u0644 \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0631\u0627\u0626\u062f\u0629 \u0641\u064a \u0636\u0648\u0621 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0647\u062f\u0641\u062a \u0627\u0644\u064a \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u064a \u0623\u0641\u0636\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062e\u0637\u0631 \u0627\u0644\u0628\u064a\u0626\u064a \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u064a \u062a\u062d\u0633\u064a\u0646 \u0645\u0624\u0634\u0631\u0627\u062a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629. \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u064a \u0627\u0646 \u0645\u0635\u0631 \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u060c \u0641\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u064a \u062a\u0644\u0648\u062b \u0627\u0644\u0647\u0648\u0627\u0621 \u0648\u0627\u0644\u0645\u0627\u0621 \u064a\u0627\u062a\u064a \u0627\u0646\u062e\u0641\u0627\u0636 \u0646\u0635\u064a\u0628 \u0627\u0644\u0641\u0631\u062f \u0645\u0646 \u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u0645\u062e\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u0634\u0631\u0629 \u0648\u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0644\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u062e\u064a\u0629 \u0627\u0644\u0645\u062a\u0633\u0627\u0631\u0639\u0629 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u0627\u0633\u062a\u0648\u062c\u0628 \u0636\u0631\u0648\u0631\u0629 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u062f\u0631\u0627\u0633\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0631\u0627\u0626\u062f\u0629 \u0644\u062f\u0631\u0621 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0628\u0645\u0627 \u064a\u0636\u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0631\u0624\u064a\u0629 \u0645\u0635\u0631 2030\u0645.<\/p>\n

3- \u062f\u0631\u0627\u0633\u0629 \u0639\u0628\u062f\u0627\u0644\u0639\u0638\u064a\u0645 \u0648\u0622\u062e\u0631\u0648\u0646(2023\u0645) <\/strong>\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u064a \u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u064a \u0627\u062b\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0645\u0635\u0631\u064a \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0636\u064a\u062d \u062f\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 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\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0623\u0648\u0644: \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/strong><\/p>\n

\u064a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a \u0623\u0648 \u0627\u0644\u0641\u0643\u0631\u064a \u0627\u0644\u0630\u064a \u064a\u0648\u0636\u062d \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u062a\u0645\u062a\u062f \u062c\u0630\u0648\u0631 \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u0628\u0648\u062c\u0647 \u0639\u0627\u0645 \u0625\u0644\u0649 \u062b\u0644\u0627\u062b \u0646\u0638\u0631\u064a\u0627\u062a \u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0647\u064a: \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u064a\u0629\u060c \u0648\u0646\u0638\u0631\u064a\u0629 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d\u060c \u0648\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0629\u060c \u0648\u0642\u062f \u0644\u0627\u0642\u062a \u0627\u0644\u0646\u0638\u0631\u064a\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u0625\u0647\u062a\u0645\u0627\u0645\u0627 \u0645\u062a\u0632\u0627\u064a\u062f\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0641\u064a \u0627\u0644\u0622\u0648\u0646\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629\u060c \u0648\u0647\u064a \u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0625\u0641\u062a\u0631\u0627\u0636 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0635\u0645\u0645 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0628\u0634\u0643\u0644 \u064a\u0648\u062b\u0642 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646\u0647\u0627 \u0645\u0646 \u062c\u0647\u0629\u060c \u0648\u0628\u064a\u0646 \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062b\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u060c \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0645\u0645\u0646 \u0647\u0645 \u0639\u0644\u0649 \u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649\u060c \u0648\u0627\u0644\u0648\u0633\u064a\u0644\u0629 \u0627\u0644\u0645\u062b\u0644\u0649 \u0644\u062a\u0648\u062b\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0647\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0641\u0635\u062d \u0639\u0646\u0647\u0627 \u0636\u0645\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0635\u062f\u0631 \u0639\u0646\u0647\u0627. (\u0642\u0631\u0627\u0631\u0629:2021\u0645:27)<\/p>\n

1-\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 : Sustainability<\/strong><\/p>\n

\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0647\u064a \u062d\u0633\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627\u060c \u0648\u0625\u0646 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0647\u064a \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0630 \u062a\u0639\u062f \u0646\u0647\u062c \u0634\u0627\u0645\u0644 \u0644\u062a\u062d\u0633\u064a\u0646 \u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u062d\u064a\u0627\u0629 \u0645\u0646 \u0627\u062c\u0644 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0632\u062f\u0647\u0627\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0628\u064a\u0626\u064a \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u060c (\u0627\u0644\u062c\u0628\u0644\u064a:2020\u0645:873-941)\u060c \u0627\u0630 \u0627\u0635\u0628\u062d \u0645\u0635\u0637\u0644\u062d \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0633\u0639 \u0627\u0644\u0646\u0637\u0627\u0642 \u0648\u064a\u0645\u0643\u0646 \u062a\u0637\u0628\u064a\u0642\u0629 \u0648\u062a\u062f\u0627\u0648\u0644\u0629 \u0645\u062d\u0644\u064a\u0627 \u0648\u0639\u0627\u0644\u0645\u064a\u0627\u060c \u0648\u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0646\u0647\u0627 \u062a\u0644\u0628\u064a\u0629 \u062d\u0627\u062c\u0627\u062a \u0627\u0644\u062d\u0627\u0636\u0631 \u062f\u0648\u0646 \u0627\u0644\u0645\u0633\u0627\u0633 \u0628\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0623\u062c\u064a\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0639\u0644\u064a \u062a\u0644\u0628\u064a\u0629 \u062d\u0627\u062c\u0627\u062a\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629 (<\/strong>Damirch & Mahdavinejad: 2017:31)\u060c <\/strong>\u0648\u0639\u0644\u064a\u0647 \u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u062d\u0627\u062c\u0627\u062a \u0627\u0644\u062d\u0627\u0636\u0631 \u0645\u0639 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0623\u062c\u064a\u0627\u0644 \u0627\u0644\u0642\u0627\u062f\u0645\u0629.<\/p>\n

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

\u062a\u0639\u062f \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u062a\u0634\u063a\u0628\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u064a\u0648\u0645 \u0628\u0633\u0628\u0628 \u0627\u0644\u062c\u062f\u0644 \u0627\u0644\u062d\u0627\u0635\u0644 \u0641\u064a \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0648\u0645\u062f\u064a \u0642\u062f\u0631\u0629 \u0627\u0644\u0623\u062c\u064a\u0627\u0644 \u0627\u0644\u0642\u0627\u062f\u0645\u0629 \u0639\u0644\u064a \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u0644\u0643 \u0627\u0644\u0645\u0648\u0627\u0631\u062f\u0640\u060c \u0644\u0643\u0646 \u0627\u0644\u0627\u0643\u064a\u062f \u0647\u0648 \u0625\u0646 \u0627\u0644\u0623\u062c\u064a\u0627\u0644 \u0627\u0644\u0642\u0627\u062f\u0645\u0629 \u0633\u062a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u062a\u0645\u0643\u0646\u0647\u0627 \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0631\u0641\u0627\u0647\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0639\u0627\u0626\u0642 \u062a\u062d\u0642\u064a\u0642\u0647\u0627 \u0639\u0644\u064a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0643\u0628\u064a\u0631 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u062a\u0627\u062a\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0645\u0642\u062f\u0645\u0629 \u062a\u0644\u0643 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642\u0647\u0627 \u0644\u0625\u0645\u0643\u0627\u0646\u064a\u062a\u0647\u0627 \u0641\u064a \u0642\u064a\u0627\u0633 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u062a\u062c\u0627\u0647 \u0627\u0644\u0627\u062e\u0631\u064a\u0646 \u0648\u0628\u0645\u0627 \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0630\u0627\u062a \u0628\u0639\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d (Goranka, et al:2014:20-30 )<\/p>\n

3-\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629:<\/strong> \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629: (\u0631\u0637\u0628\u0647: 2023\u0645:1265-1266)<\/p>\n

\u0627-\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629: \u0648\u0627\u0644\u062a\u064a \u062a\u064f\u0639\u0628\u0631 \u0639\u0646 \u0639\u0642\u062f \u0628\u064a\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u062a\u0644\u062a\u0632\u0645 \u0628\u0645\u0648\u062c\u0628\u0647 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0628\u0625\u0631\u0636\u0627\u0621 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u062a\u062d\u0642\u064a\u0642 \u0645\u0627 \u064a\u062a\u0641\u0642 \u0645\u0639 \u0627\u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u062a\u062a\u0636\u062d \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0643\u0648\u0646\u0647\u0627 \u062a\u0636\u0641\u064a \u062a\u062d\u0633\u0646 \u0645\u0644\u062d\u0648\u0638 \u0641\u064a \u0645\u0646\u0627\u062e \u0648\u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0645\u0644 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u062e\u0627\u0635\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u062d\u064a\u0629\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062a\u0637\u0648\u064a\u0631 \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0643\u0646\u062a\u064a\u062c\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629. )\u062c\u0631\u0628\u0648\u0639 \u060c 2007\u0645 ).<\/p>\n

\u0628-\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629: \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0634\u0631\u0648\u0637 \u0648\u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u062c\u0646\u0628 \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u0644\u0648\u062b \u0648\u0628\u0645\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u062a\u062e\u0644\u0635 \u0645\u0646 \u0627\u0644\u0645\u062e\u0644\u0641\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062e\u0637\u0631\u0629 \u0628\u0634\u0643\u0644 \u0622\u0645\u0646\u060c \u0648\u062a\u0628\u0646\u064a \u0637\u0631\u0642 \u0641\u0646\u064a\u0629 \u0630\u0627\u062a \u0643\u0641\u0627\u0621\u0629 \u0644\u062a\u062e\u0641\u064a\u0636 \u062d\u062c\u0645 \u062a\u0644\u0643 \u0627\u0644\u0645\u062e\u0644\u0641\u0627\u062a. (\u0635\u0627\u0644\u062d\u060c 2009)<\/p>\n

4-\u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/strong> Dimension of Sustainability<\/strong><\/p>\n

\u0634\u0647\u062f\u062a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u062d\u0627\u062c\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0643\u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a\u0629 \u0644\u062a\u0644\u0628\u064a\u0629 \u062a\u0648\u0642\u0639\u0627\u062a \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0628\u0633\u0628\u0628 \u062a\u0632\u0627\u064a\u062f \u0627\u0644\u0645\u062e\u0627\u0648\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0634\u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0648\u0644\u063a\u0631\u0636 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0623\u0647\u062f\u0627\u0641\u0647\u0627 \u0648\u0631\u063a\u0628\u0627\u062a\u0647\u0627 \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u064a\u0647\u0627 \u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0648\u0631\u063a\u0628\u0627\u062a \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0633\u0648\u0627\u0621 \u0627\u0644\u062d\u0627\u0644\u064a\u064a\u0646 \u0627\u0648 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u064a\u0646 \u0648\u0628\u064a\u0627\u0646 \u0645\u062f\u0649 \u0642\u062f\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0631\u0628\u0637 \u0628\u064a\u0646 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0644\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0644\u0643\u0644 \u0645\u0646\u0647\u0627 \u0648\u0641\u0642 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647\u0627 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. \u0648\u062a\u062a\u0645\u062b\u0644 \u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0628\u0627\u0644\u0627\u062a\u064a:<\/p>\n

\u0623-\u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0628\u064a\u0626\u064a : \u064a\u062a\u0639\u0644\u0642 \u0628\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0626\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u0642\u064a\u0627\u0633\u0647\u0627 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0648\u0627\u0644\u0647\u062f\u0641 \u0645\u0646\u0647\u0627 \u0647\u0648 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0628\u0639\u064a\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0643\u0623\u062f\u0627\u0629 \u062c\u062f\u064a\u062f\u0629 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629.<\/p>\n

\u0628-\u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a : \u064a\u0639\u0645\u0644 \u0639\u0644\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0645\u062b\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u064a\u0642\u0627\u0641 \u0627\u0644\u0627\u0633\u062a\u0646\u0632\u0627\u0641 \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0626\u0629 \u0648\u062d\u0645\u0627\u064a\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0623\u062c\u064a\u0627\u0644 \u0627\u0644\u0642\u0627\u062f\u0645\u0629 . (\u0639\u0628\u062f\u0627\u0644\u0631\u062d\u064a\u0645: 2015\u0645: 21)<\/p>\n

\u062c- \u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a : \u064a\u062a\u0639\u0644\u0642 \u0628\u062a\u0623\u062b\u064a\u0631 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0644\u0643\u0648\u0646\u0647 \u064a\u0647\u062f\u0641 \u0627\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629. ( \u0641\u0631\u064a\u062f \u0662\u0660\u0661\u0667\u0645:16)<\/p>\n

5-\u0634\u0631\u0648\u0637 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062aConditions of Sustainability <\/strong><\/p>\n

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

\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0644\u0630\u0644\u0643 \u062a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062b\u0644\u0627\u062b \u0634\u0631\u0648\u0637 \u064a\u062c\u0628 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0647\u0627:<\/p>\n

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

\u0628- \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062f\u064a\u0647\u0627 \u062e\u0644\u0642 \u0642\u064a\u0645\u0629 \u0627\u064a\u062c\u0627\u0628\u064a\u0629 \u062a\u0633\u0647\u0645 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0628\u0644\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 \u0646\u062c\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0632\u064a\u0627\u062f\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0633\u0645\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n

\u062c- \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u0645\u0627 \u064a\u062b\u0628\u062a \u0628\u0627\u0646 \u0623\u064a \u0646\u0634\u0627\u0637 \u0625\u062f\u0627\u0631\u064a \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0623\u062b\u0627\u0631 \u0627\u064a\u062c\u0627\u0628\u064a\u0629 \u0623\u0648 \u0633\u0644\u0628\u064a\u0629 \u0633\u0648\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0623\u0648 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0623\u0648 \u0627\u0644\u0628\u064a\u0626\u064a.<\/p>\n

5-\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/strong>(SASB) Sustainability Accounting Standards Board<\/p>\n

\u062a\u0623\u0633\u0633 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (SASB) \u0641\u064a \u0639\u0627\u0645 2011\u0645\u060c \u0648\u0645\u0642\u0631\u0647\u0627 \u0641\u064a \u0633\u0627\u0646 \u0641\u0631\u0627\u0646\u0633\u064a\u0633\u0643\u0648 \u0641\u064a \u0623\u0645\u0631\u064a\u0643\u0627\u060c \u0645\u0646\u0638\u0645\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0627 \u062a\u0647\u062f\u0641 \u0627\u0644\u0649 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0648\u0638\u064a\u0641\u062a\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0625\u0635\u062f\u0627\u0631 \u0648\u0646\u0634\u0631 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0628\u0645\u0627 \u064a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633. \u0641\u0649 \u0639\u0627\u0645 \u0662\u0660\u0661\u0663\u0645 \u0628\u062f\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0628\u0625\u0635\u062f\u0627\u0631 \u0648\u0646\u0634\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u062a\u062d\u062a \u0645\u0633\u0645\u0649 \u0646\u0638\u0627\u0645 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062b\u0644\u0627\u062b ESG)) \u062d\u0633\u0628 \u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a\u0647\u0627. (SASB Rules of Procedure , 2017: 9)<\/p>\n

7-\u0625\u0637\u0627\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/strong> Sustainability Accounting Framework<\/strong><\/p>\n

\u062a\u062a\u0645\u062b\u0644 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0642\u064a\u0627\u0633 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a\u0629<\/p>\n

\u0644\u062e\u0644\u0642 \u0642\u064a\u0645\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0644\u0647\u0627 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629<\/p>\n

\u0648\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0625\u0630 \u064a\u062a\u0636\u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u062e\u0645\u0633\u0629 \u0623\u0628\u0639\u0627\u062f \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628 (SASB) \u064a\u0645\u0643\u0646 \u062a\u0648\u0636\u064a\u062d\u0647\u0627 \u0643\u0645\u0627 \u064a\u0644\u064a: (SASB Conceptual Framework , 2017 : 2-4 )<\/p>\n

\u0623\/\u0627\u0644\u0628\u064a\u0626\u0629 : \u0648\u064a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647\u0627 \u0643\u0623\u062d\u062f \u0645\u062f\u062e\u0644\u0627\u062a \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0646\u0628\u0639\u0627\u062b\u0627\u062a \u0627\u0644\u0636\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629.<\/p>\n

\u0628\/\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a : \u064a\u062a\u0645\u062b\u0644 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0633\u0648\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0623\u0648 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0623\u0648 \u0627\u0644\u062d\u0643\u0648\u0645\u0629\u060c \u0648\u064a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062d\u0642\u0648\u0642 \u0627\u0644\u0625\u0646\u0633\u0627\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0628\u0644\u062f \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0623\u0642\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062c\u064a\u062f\u0629 \u0648\u062e\u0635\u0648\u0635\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621<\/p>\n

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

\u062f\/\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 : \u0648\u064a\u062a\u0645\u062b\u0644 \u0641\u064a \u062f\u0645\u062c \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0644\u062e\u0644\u0642 \u0642\u064a\u0645\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u0644\u0644\u0628\u0646\u0648\u0643.<\/p>\n

\u0647\/\u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 : \u064a\u062a\u0645\u062b\u0644 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0636\u064a\u0639 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0627\u0644\u0628\u0646\u0643 \u0648\u0627\u0644\u062a\u064a \u064a\u062d\u062a\u0645\u0644 \u0627\u0646 \u062a\u062a\u0639\u0627\u0631\u0636 \u0645\u0639 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0623\u0648\u0633\u0639 \u0645\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u062a\u0632\u0648\u064a\u062f \u0648\u0627\u0644\u0641\u0633\u0627\u062f \u0648\u0627\u0644\u0631\u0634\u0648\u0629 \u0648\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0645\u0648\u0627\u062f \u0648\u063a\u064a\u0631\u0647\u0627. \u0648\u0642\u062f \u062d\u062f\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0641\u064a \u0625\u0637\u0627\u0631 \u0648\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0631\u0643\u0632 \u0639\u0644\u064a\u0647\u0627 \u0643\u0644 \u0628\u0639\u062f \u0645\u0646 \u0627\u0644\u0623\u0628\u0639\u0627\u062f \u0627\u0644\u062e\u0645\u0633\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u064a\u0645\u0643\u0646 \u062a\u0648\u0636\u064a\u062d\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644<\/p>\n

\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (1) \u0625\u0637\u0627\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/p>\n\n\n\n\n\n\n\n\n
\u0645<\/td>\n\u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/strong><\/td>\n\u0627\u0644\u062a\u0631\u0643\u06cc\u0632<\/strong><\/td>\n<\/tr>\n
1<\/td>\n\u0627\u0644\u0628\u06cc\u0626\u0629<\/strong><\/td>\n\u0648\u0627\u0644\u0627\u0646\u0628\u0639\u0627\u062b\u0627\u062a \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u062a\u062f\u0641\u0626\u0629\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u06be\u0648\u0627\u0621.\u060c \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629\u060c \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0648\u0642\u0648\u062f\u060c \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u06cc\u0627\u0647 \u0648\u0627\u0644\u0635\u0631\u0641 \u0627\u0644\u0635\u062d\u064a\u060c \u062f\u0627\u0631\u0629 \u0627\u0644\u0646\u0641\u0627\u06cc\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0637\u0631\u0629<\/td>\n<\/tr>\n
2<\/td>\n\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0649<\/strong><\/td>\n\u062d\u0642\u0648\u0642 \u0627\u0644\u0625\u0646\u0633\u0627\u0646 \u0648\u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u06cc\u0629\u060c \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u06cc\u0641\u060c \u0631\u0641\u0627\u0647\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0623\u0645\u0646 \u0627\u0644\u0628\u06cc\u0627\u0646\u0627\u062a \u0648\u062e\u0635\u0648\u0635\u06cc\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0639\u0627\u062f\u0644 \u0648\u0648\u0636\u0639 \u0627\u0644\u0639\u0646\u0627\u0648\u06cc\u0646<\/td>\n<\/tr>\n
3<\/td>\n\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0628\u0634\u0631\u0649<\/strong><\/td>\n\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u060c \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0639\u0627\u062f\u0644\u0629\u060c \u0627\u0644\u062a\u0646\u0648\u0639 \u0648\u0627\u0644\u0634\u0645\u0648\u0644\u060c \u0635\u062d\u0629 \u0627\u0644\u0645\u0648\u0638\u0641 \u0648\u0633\u0644\u0627\u0645\u062a\u0647 \u0648\u0631\u0641\u0627\u06be\u06cc\u0629\u060c \u0627\u0644\u062a\u0639\u0648\u06cc\u0636\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f\u060c \u0627\u0644\u062a\u0648\u0638\u06cc\u0641\u060c \u0648\u0627\u0644\u062a\u0646\u0645\u06cc\u0629\u060c \u0648\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638<\/td>\n<\/tr>\n
4<\/td>\n\u0627\u0644\u0642\u06cc\u0627\u062f\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629<\/strong><\/td>\n\u0622\u062b\u0627\u0631 \u062f\u0648\u0631\u0629 \u062d\u06cc\u0627\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0627\u0644\u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u0627\u0644\u0628\u06cc\u0626\u06cc\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u06cc\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u0627\u0644\u0639\u0645\u0644\u06cc\u0627\u062a\u060c \u062a\u063a\u0644\u06cc\u0641 \u0627\u0644\u0645\u0646\u062a\u062c\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u0633\u0644\u0627\u0645\u062a\u06be<\/td>\n<\/tr>\n
5<\/td>\n\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631<\/strong><\/td>\n\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0646\u0638\u0627\u0645\u06cc\u0629\u060c \u0627\u0644\u062d\u0648\u0627\u062f\u062b \u0648\u0627\u0644\u0623\u0645\u0627\u0646\u060c \u0623\u062e\u0644\u0627\u0642\u06cc\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0648 \u0634\u0641\u0627\u0641\u06cc\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a\u060c \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u060c \u0627\u0644\u06be\u06cc\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u06cc\u0645\u064a \u0648\u0627\u0644\u0633\u06cc\u0627\u0633\u064a\u060c \u062a\u0623\u062b\u06cc\u0631 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0645\u0648\u0627\u062f\u060c \u0625\u062f\u0627\u0631\u0629 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u062a\u0632\u0648\u06cc\u062f.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Source :- SASB Conceptual Framework, 2017 : 4<\/strong><\/p>\n

8-\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 Sustainability Standards<\/strong><\/p>\n

– \u0645\u0639\u064a\u0627\u0631 IFRS s1 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0627\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n

– \u0645\u0639\u064a\u0627\u0631 IFRS s2 \u0627\u0644\u0627\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0646\u0627\u062e<\/p>\n

\u062a\u0645 \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0646 \u0641\u064a \u064a\u0648\u0646\u064a\u0648 2023\u0645 \u0648\u0633\u064a\u0643\u0648\u0646 \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u0628\u0646 \u0627\u0628\u062a\u062f\u0627\u0621\u0627 \u0645\u0646 1 \u064a\u0646\u0627\u064a\u0631 2025\u0645 \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0645\u0646\u062a\u0647\u064a\u0629 \u0641\u064a31\/\u062f\u064a\u0633\u0645\u0628\u0631\/2025\u0645\u060c \u0648\u062a\u0645 \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0646 \u0644\u0627\u0646 \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0635\u0628\u062d \u064a\u0634\u0643\u0644 \u0645\u0633\u0627\u0631 \u0645\u0647\u0645 \u0641\u064a \u0627\u0646\u062c\u0627\u0632 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0648\u0627\u0644\u0643\u0648\u0643\u0628 \u064a\u0634\u0647\u062f \u0627\u0631\u062a\u0641\u0627\u0639 \u0646\u0633\u0628\u064a \u0645\u062a\u062f\u0631\u062c \u0641\u064a \u0627\u0644\u0627\u062d\u062a\u0628\u0627\u0633 \u0627\u0644\u062d\u0631\u0627\u0631\u064a.<\/p>\n

\u0623\/\u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0646: <\/strong>\u0625\u064a\u062c\u0627\u062f \u0644\u063a\u0629 \u0645\u0634\u062a\u0631\u0643\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0646\u062d \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0645\u064a\u0632\u0629 \u0627\u0644\u0627\u0641\u0635\u0627\u062d\u0627\u062a \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u062e \u0641\u064a \u0642\u0648\u0627\u0626\u0645\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 IFRS S1 \u064a\u0648\u0641\u0631 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0630\u0644\u0643 \u0644\u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647\u0647\u0627 \u0639\u0644\u064a \u0627\u0644\u0645\u062f\u064a \u0627\u0644\u0642\u0635\u064a\u0631 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0648\u0627\u0644\u0637\u0648\u064a\u0644 \u0648\u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631.<\/p>\n

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

\u062c\/\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0644\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0646 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0646\u0634\u0627\u062a: <\/strong>\u0633\u064a\u0638\u0647\u0631 \u062a\u062d\u062a \u0645\u0633\u0645\u064a \u0627\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0641\u0635\u0627\u062d\u0627\u062a \u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u062e \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0647\u0646\u0627\u0644\u0643 \u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0645\u062a\u0648\u0642\u0639\u0629 \u0633\u064a\u062d\u062f\u062b\u0647\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0646 \u0648\u0647\u064a \u062a\u0643\u0648\u064a\u0646 \u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u0639\u0631\u0636 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0648\u0627\u064a\u0636\u0627 \u0627\u0631\u062a\u0641\u0627\u0639 \u0646\u0633\u0628\u064a \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u062a\u0643\u0648\u064a\u0646 \u0627\u0644\u0627\u0647\u0644\u0627\u0643\u0627\u062a \u0648\u062a\u062d\u062a \u0645\u0633\u0645\u064a (\u0627\u0647\u0644\u0627\u0643\u0627\u062a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0627\u0633\u062a\u062f\u0627\u0645\u0629) \u0648\u062a\u0639\u0631\u0636 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

\u062f\/\u0627\u0644\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0646: <\/strong>\u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u062d\u062f\u0647\u0645\u0627 \u062f\u0648\u0646 \u0627\u0644\u0623\u062e\u0631 \u0644\u0623\u0646\u0647 \u062a\u0645 \u062a\u0635\u0645\u064a\u0645 IFRS S2 \u0644\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0645\u0639 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 IFRS S1<\/p>\n

\u0647\/\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0646 : <\/strong>\u0633\u062a\u062e\u0636\u0639 \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0644\u062a\u0635\u0646\u064a\u0641 \u0639\u0644\u0645\u064a \u0641\u064a \u0645\u0633\u062a\u0648\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0627\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u062a\u0645\u0646\u062d \u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0645\u062a\u0646\u0648\u0639\u0629.<\/p>\n

9- \u0645\u0641\u0647\u0648\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0625\u0641\u0635\u0627\u062d <\/strong><\/p>\n

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10-\u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 : <\/strong><\/p>\n

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-\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0636\u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/p>\n

\u0648\u064a\u0628\u0631\u0631 \u0630\u0644\u0643 \u0636\u0631\u0648\u0631\u0629 \u0625\u0639\u0637\u0627\u0621 \u0635\u0648\u0631\u0629 \u0634\u0627\u0645\u0644\u0629 \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0643\u0644\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0648\u0627\u062d\u062f \u0639\u0644\u0649 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062f\u0645\u062c \u0636\u0645\u0646 \u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u064a \u064a\u0646\u062a\u062c\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a \u0628\u062d\u064a\u062b \u062a\u0635\u0628\u062d \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u062c\u0632\u0621\u0627\u064b \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629\u060c (\u0628\u062f\u0631:2013\u0645:107-108) \u060c \u0644\u0643\u0646 \u064a\u0639\u0627\u0628 \u0639\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0634\u0643\u0644 \u0623\u0646\u0647 \u0644\u0627 \u062a\u0648\u062c\u062f \u0633\u064a\u0627\u0633\u0629 \u0645\u0648\u062d\u062f\u0629 \u0644\u0625\u062f\u0645\u0627\u062c \u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0636\u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u0623\u064a\u0636\u0627\u064b \u0644\u0627 \u064a\u0648\u062c\u062f \u0641\u0647\u0645\u0627\u064b \u0643\u0627\u0641\u064a\u0627\u064b \u0645\u0646 \u0642\u0650\u0628\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062f\u0645\u062c \u0628\u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0648\u064a\u0633\u0647\u0644 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u064a\u0647\u0627 \u0628\u0633\u0647\u0648\u0644\u0629 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d\u060c \u0643\u0645\u0627 \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u0648\u0645 \u0628\u0648\u0636\u0639 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0641\u064a \u0623\u0645\u0627\u0643\u0646 \u0645\u062e\u062a\u0644\u0641\u0629 \u0636\u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0623\u0645\u0631 \u0635\u0639\u0628\u0627\u064b \u0639\u0644\u0649 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u062a\u0644\u0643 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u062a\u0641\u0642\u062f \u0645\u0646 \u0642\u064a\u0645\u062a\u0647\u0627. ( Gurvitsh & Sidorova:2011:26-34)<\/p>\n

-\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0633\u062a\u0642\u0644 \u0639\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 : \u0623\u0646 \u064a\u0643\u0648\u0646 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0646\u0641\u0635\u0644\u0627\u064b \u0639\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629\u060c \u0648\u064a\u062a\u0637\u0644\u0628 \u0630\u0644\u0643 \u0625\u0639\u062f\u0627\u062f \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u0646\u0641\u0635\u0644\u0629 \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u062a\u0644\u062d\u0642 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0643\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629. \u0648\u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0623\u0646 \u062a\u0623\u062e\u0630 \u062a\u0644\u0643 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0646\u0641\u0635\u0644\u0629 \u062b\u0644\u0627\u062b\u0629 \u0623\u0633\u0627\u0644\u064a\u0628 \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0647\u064a: (\u0639\u0628\u062f\u0627\u0644\u062d\u0644\u064a\u0645\u060c \u0648\u0627\u062d\u0645\u062f:2017\u0645:871)<\/p>\n

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

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

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

11-\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629: <\/strong><\/p>\n

\u0648\u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0625\u064a\u062c\u0627\u0632\u0647\u0627 \u0641\u064a\u0645\u0627 \u064a\u0623\u062a\u064a: (\u0641\u0631\u062d\u0627\u0646:2016\u0645:35)<\/p>\n

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

– \u062e\u0644\u0642 \u0642\u064a\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0646\u0634\u0623\u0629: \u062d\u064a\u062b \u062a\u0634\u064a\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0625\u0644\u0649 \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0645\u062a\u0639 \u0628\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u064a\u0645\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0644\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/p>\n

– \u062c\u0630\u0628 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644: \u062d\u064a\u062b \u062a\u0633\u0647\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0627 \u062a\u0642\u062f\u0645\u0647 \u0645\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0625\u0644\u0649 \u062c\u0630\u0628 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0644\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u062c\u0630\u0628.<\/p>\n

– \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629: \u0648\u064a\u062a\u062d\u0642\u0642 \u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0635\u064a\u0644 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0631\u0624\u064a\u062a\u0647\u0627 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0644\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0648\u062a\u0639\u0627\u0645\u0644\u0647\u0627 \u0645\u0639 \u0622\u062b\u0627\u0631 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 .<\/p>\n

12-\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/strong><\/p>\n

\u0648\u062c\u0648\u062f \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0648\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u0646\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0625\u0635\u062f\u0627\u0631 \u062a\u0644\u0643 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631\u060c \u0648\u0645\u0646\u0647\u0627 \u0645\u0627 \u064a\u0644\u064a:<\/strong> (\u0639\u0628\u062f\u0627\u0644\u062d\u0644\u064a\u0645\u060c \u0648\u0627\u062d\u0645\u062f:2017\u0645:874-875)<\/p>\n

– \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0642\u0648\u0627\u0646\u064a\u0646 \u0645\u0644\u0632\u0645\u0629 \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0628\u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0628\u062c\u0627\u0646\u0628 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/p>\n

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

– \u0627\u0644\u062e\u0648\u0641 \u0645\u0646 \u062a\u062d\u0645\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0636\u0627\u0641\u064a\u0629 \u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062d\u0648\u0627\u0641\u0632 \u0642\u0648\u064a\u0629.<\/p>\n

– \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0639\u064a\u0627\u0631 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0644\u0632\u0645 \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0646\u0642\u0635 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0628\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n

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

– \u0639\u062f\u0645 \u0627\u0642\u062a\u0646\u0627\u0639 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0645\u0639 \u062e\u0648\u0641 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0628\u0627\u0644\u0633\u0644\u0628 \u0639\u0644\u0649 \u0633\u0645\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0639\u0646 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629.<\/p>\n

\u0648\u0641\u064a \u0636\u0648\u0621 \u0645\u0627 \u0633\u0628\u0642 \u064a\u062a\u0636\u062d \u0644\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0631\u0642\u0644 \u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u062a\u0639\u0648\u062f \u0625\u0644\u0649 \u0639\u0648\u0627\u0645\u0644 \u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0639\u0648\u0627\u0645\u0644 \u062e\u0627\u0631\u062c\u064a\u0629 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u064a\u0637\u0629 \u0648\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0628\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0641\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a\u062c\u0628 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0633\u0639\u064a \u0627\u0644\u062f\u0624\u0648\u0628 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u062a\u0630\u0644\u064a\u0644 \u062a\u0644\u0643 \u0627\u0644\u0639\u0642\u0628\u0627\u062a \u0645\u062b\u0644 \u0648\u0636\u0639 \u0644\u0648\u0627\u0626\u062d \u0648\u0642\u0648\u0627\u0646\u064a\u0646 \u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u060c \u0648\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0648\u0639\u064a \u0648\u062a\u062b\u0642\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0648\u0636\u0639 \u062d\u0648\u0627\u0641\u0632 \u062a\u0634\u062c\u064a\u0639\u064a\u0629 \u0648\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062f\u0645\u062c \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0636\u0645\u0646 \u0627\u0633\u062a\u0631\u0627 \u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0641\u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644 \u0623\u0646 \u062a\u0644\u0639\u0628 \u062f\u0648\u0631\u0627 \u0647\u0627\u0645\u0627\u064b \u0641\u064a \u062a\u0630\u0644\u064a\u0644 \u062a\u0644\u0643 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0639\u0646 \u0637\u0631\u064a\u0642 \u0625\u0635\u062f\u0627\u0631 \u0645\u0639\u064a\u0627\u0631 \u0645\u062d\u0627\u0633\u0628\u064a \u064a\u0644\u0632\u0645 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0648\u0636\u0639 \u0623\u064f\u0637\u0631 \u0648\u0642\u0648\u0627\u0646\u064a\u0646 \u062a\u064f\u0644\u0632\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u062a\u062d\u0641\u0632\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644 \u0628\u0623\u0633\u0644\u0648\u0628 \u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n

\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a: \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629<\/strong><\/p>\n

1- \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629: <\/strong>\u0639\u0631\u0641\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u062a\u0632\u0627\u0645 \u0623\u062e\u0644\u0627\u0642\u064a \u0628\u064a\u0646 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0630\u064a \u062a\u0639\u0645\u0644 \u0641\u064a\u0647\u060c \u0628\u0645\u0627 \u064a\u0639\u0632\u0632 \u0645\u0643\u0627\u0646\u062a\u0647\u0627 \u0648\u0635\u0648\u0631\u062a\u0647\u0627 \u0641\u064a \u0623\u0630\u0647\u0627\u0646 \u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (\u0634\u0647\u0631\u0630\u0627\u062f \u0648\u0639\u0645\u0631: 2020\u0645: 901) . \u0647\u064a \u0639\u0642\u062f \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0628\u0645\u0648\u062c\u0628\u0647 \u062d\u062a\u064a \u062a\u0631\u0636\u064a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u062a\u062d\u0642\u0642 \u0645\u0627 \u064a\u062a\u0641\u0642 \u0645\u0639 \u0627\u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0639\u0627\u0645.(\u0627\u0644\u063a\u0627\u0644\u0628\u064a \u0648\u0627\u0644\u0639\u0627\u0645\u0631\u064a: 2010\u0645: 49) \u0627\u0648 \u0639\u0631\u0641\u062a \u0645\u0646 \u0642\u0628\u0644 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0627\u064a\u0632\u0648(ISO)<\/strong> \u0628\u0627\u0646\u0647\u0627 \u0627\u0644\u0627\u0641\u0639\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0644\u062a\u062d\u0645\u0644 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u062b\u0627\u0631 \u0627\u0646\u0634\u0637\u062a\u0647\u0627 \u0639\u0644\u064a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u060c \u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0627\u0641\u0639\u0627\u0644 \u0645\u062a\u0645\u0627\u0634\u064a\u0629 \u0645\u0639 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. ( \u0628\u0627\u0641\u0636\u0644: 2023\u0645: 16)<\/p>\n

\u0639\u0644\u064a\u0647 \u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0644\u062d\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062d\u0627\u0644\u064a \u0627\u0644\u0630\u064a \u062a\u0639\u0645\u0644 \u0641\u064a\u0647 \u0648\u062d\u0627\u062c\u0627\u062a \u0627\u0644\u0623\u062c\u064a\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0628\u0645\u0627 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/p>\n

2- \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629: <\/strong>\u0647\u0646\u0627\u0644\u0643 \u0639\u062f\u0629 \u0623\u0647\u062f\u0627\u0641 \u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n

– \u062a\u063a\u06cc\u0631 \u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u0629.<\/p>\n

– \u062e\u0644\u0642 \u0638\u0631\u0648\u0641 \u0628\u064a\u0626\u064a\u0629 \u0645\u0644\u0627\u0626\u0645\u0629 \u0644\u0628\u0642\u0627\u0621 \u0648\u0646\u0645\u0648 \u0648\u062a\u0637\u0648\u0631 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644. (\u0627\u0644\u063a\u0627\u0644\u0628\u064a\u060c \u0648\u0627\u062f\u0631\u064a\u0633:2021\u0645:517)<\/p>\n

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

– \u062a\u062e\u0641\u064a\u0641 \u062d\u062f\u0629 \u0627\u0644\u062a\u0636\u0627\u0631\u0628 \u0628\u064a\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u062a\u0639\u0627\u0631\u0636\u0629 \u0645\u0646 \u062d\u0645\u0644\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n

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

– \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0645\u0624\u0633\u0633\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0642\u062f\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0626\u0629. (\u0641\u0644\u0627\u0642:2016\u0645: 44)<\/p>\n

3- \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629<\/strong>: \u0648\u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0639\u0644\u0649 \u0623\u0646\u0647 “\u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0628\u0648\u0627\u0633\u0637\u062a\u0647\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0645\u0646\u0634\u0627\u0629 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u0638\u0647\u0627\u0631 \u0643\u0644 \u0627\u0644\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0633\u0648\u0627\u0621 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u062c\u062a\u0645\u0639 \u0643\u0643\u0644 \u0623\u0648 \u0644\u0628\u0627\u0642\u064a \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d\u060c \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u062a\u0642\u0627\u0631\u064a\u0631\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0644\u0627\u062d\u0642 \u0627\u0644\u0645\u0631\u0641\u0642\u0629 \u0628\u0647\u0627 (\u062c\u0631\u0628\u0648\u0639:2007 :250)\u060c \u0648\u0623\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u064a\u0645\u062b\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u0648\u0636\u064a\u062d \u0648\u062a\u0648\u0635\u064a\u0644 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0645\u0646\u0634\u0627\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0645\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u0645\u0646\u0634\u0627\u0629.(\u0627\u0644\u0633\u0627\u0645\u0631\u0627\u0626\u064a \u0648\u0622\u062e\u0631\u0648\u0646: 2021\u0645: 99).<\/p>\n

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

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

5- \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: <\/strong>\u0647\u0646\u0627\u0644\u0643 \u0637\u0631\u064a\u0642\u062a\u0627\u0646 \u0623\u0633\u0627\u0633\u064a\u062a\u0627\u0646 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0647\u0645\u0627 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062f\u0645\u062c \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0641\u0635\u0644 \u0648\u064a\u062a\u0641\u0631\u0639 \u0639\u0646\u0647\u0645\u0627 \u0639\u062f\u0629 \u0637\u0631\u0642 \u0641\u0631\u0639\u064a\u0629 \u0648\u064a\u0645\u0643\u0646 \u062a\u0648\u0636\u064a\u062d\u0647 \u0643\u0627\u0644\u0622\u062a\u064a :<\/p>\n

\u0623\/ \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062f\u0645\u062c : \u0647\u064a \u0637\u0631\u064a\u0642\u0629 \u062f\u0645\u062c \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0645\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0648\u0627\u062d\u062f\u060c \u0648\u064a\u062a\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u062c\u0646\u0628\u0627\u064b \u0625\u0644\u0649 \u062c\u0646\u0628 \u0645\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0648\u0627\u062d\u062f \u0645\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0639\u0644\u0649 \u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u0646\u0651 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u062a\u0623\u062b\u064a\u0631\u0627\u064b \u0639\u0644\u0649 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0652 \u0627\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u064a\u0623\u062e\u0630 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u0639\u0631\u0636 \u0627\u062d\u062f \u0627\u0644\u0634\u0643\u0644\u064a\u0646:( \u0645\u062f\u0641\u0648\u0646\u064a\u060c \u0648\u0628\u0648\u0641\u0631\u062d :2021\u0645: 19-20)<\/p>\n

– \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629-\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629: \u0648\u0647\u064a \u0642\u0627\u0626\u0645\u0629 \u0634\u0628\u064a\u0647\u0629 \u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0634\u0643\u0644\u060c \u062a\u0639\u0631\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0629\u060c \u0648\u062a\u0642\u062f\u0645 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0627\u0644\u0627\u064a\u062c\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0641\u064a \u062b\u0644\u0627\u062b\u0629 \u0645\u062c\u0627\u0644\u0627\u062a \u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c \u0648\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0648 \u0627\u0644\u062e\u062f\u0645\u0629) \u0648\u0641\u064a \u0627\u0644\u0623\u062e\u064a\u0631 \u064a\u062a\u0645 \u0641\u0635\u0644 \u0639\u0646\u0627\u0635\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0645\u0646 \u062d\u064a\u062b \u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0627\u0644\u064a \u062a\u062d\u0633\u064a\u0646\u0627\u062a (\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0645\u0648\u062c\u0628\u0629) \u0648\u0627\u0644\u064a \u0623\u0636\u0631\u0627\u0631 (\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0633\u0627\u0644\u0628\u0629). (\u0628\u0646 \u0639\u0627\u0626\u0634: 2018\u0645 :54 )<\/p>\n

– \u0642\u0627\u0626\u0645\u0629 \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629: \u064a\u062a\u0645 \u062a\u0639\u062f\u064a\u0644 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629\u060c \u0623\u064a \u064a\u0639\u062f\u0644 \u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0639\u0629 (\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u060c \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0648 \u0627\u0644\u062e\u062f\u0645\u0629 \u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0628\u062d\u064a\u062b \u062a\u0642\u0633\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u064a \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a\u0629 \u0644\u0644\u0648\u0635\u0648\u0644 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u064a \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0639\u062f\u0644( \u0628\u0648\u062e\u0644\u062e\u0627\u0644: 2012\u0645: 14 ( \u060c (\u0627\u0644\u0641\u0636\u0644\u060c \u0646\u0648\u0631:2002\u0645: 199).<\/p>\n

\u0628\/ \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0641\u0635\u0644 \u0627\u0648 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629: \u064a\u0642\u0648\u0645 \u0647\u0630\u0627 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0628\u0646\u0648\u062f \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0628\u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u0646\u0651 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u064a\u062d\u0642\u0642 \u0623\u0647\u062f\u0627\u0641\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629 \u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u062c\u0628 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0628\u0646\u0648\u062f \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0646\u0641\u0635\u0644\u0629 \u0639\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629( \u0639\u0628\u062f\u0627\u0644\u0639\u0632\u064a\u0632: 2016\u0645: 111-112) \u060c (\u0628\u063a\u0631\u064a\u0634:2020\u0645: 391-410) ( \u0628\u0648\u062e\u0644\u062e\u0627\u0644: 2012\u0645: 10) \u060c<\/p>\n

– \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0648\u0635\u0641\u064a\u0629: Descriptive Reports : \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0648\u0635\u0641\u064a\u0629 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0634\u064a\u0648\u0639\u0627\u064b \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0641\u0647\u064a \u062a\u062a\u0636\u0645\u0646 \u0648\u0635\u0641\u0627\u064b \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0628\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0648\u0641\u0627\u0621 \u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629. (\u0628\u063a\u0631\u064a\u0634: 2020\u0645: 410)<\/p>\n

– \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u0641\u0635\u062d \u0639\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0630\u0627\u062a \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u064a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 (\u0627\u0644\u062a\u064a \u062a\u0639\u0631\u0636 \u0643\u0644 \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629): ( \u0645\u062d\u0645\u0648\u062f: 2004\u0645: 253-256) (\u0628\u0646 \u0639\u0627\u064a\u0634:2018\u0645: 49-50) (\u0628\u0648\u062e\u0644\u062e\u0627\u0644: 2012\u0645 : 11)<\/p>\n

\u062a\u0642\u0648\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0630\u0627\u062a \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u060c\u062d\u064a\u062b \u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a\u060c \u0648\u0628\u0634\u0643\u0644 \u064a\u0646\u0633\u062c\u0645 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062f\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0648\u0644\u0643\u0627\u0641\u0629 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c\u0647\u0627 \u0648\u0628\u0635\u0648\u0631\u0629 \u062a\u0648\u0636\u062d \u0645\u062f\u064a \u062a\u062d\u0645\u0644 \u0627\u0644\u0648\u062d\u062f\u0629 \u0644\u0645\u0633\u0624\u0648\u0644\u064a\u062a\u0647\u0627 \u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u0645\u062c\u062a\u0645\u0639.<\/p>\n

– \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u0639\u0631\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u0642\u0637: \u064a\u0642\u062a\u0635\u0631 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0644\u0649 \u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u0646\u0641\u0627\u0642\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0628\u0647\u0627 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0645\u0651\u0627 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u062a\u064a \u062d\u0642\u0642\u062a\u0647\u0627 \u062a\u0644\u0643 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0644\u0644\u0645\u062c\u062a\u0645\u0639 \u0641\u0644\u0627 \u064a\u062a\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0646\u0638\u0631\u0627\u064b \u0644\u0644\u0635\u0639\u0648\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0642\u064a\u0627\u0633 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 (\u062e\u0644\u064a\u0641\u0629 : 2020\u0645: 403)<\/p>\n

6-\u0645\u0639\u0648\u0642\u0627\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 <\/strong>\u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0623\u0648 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0639\u0631\u0642\u0644 \u0623\u0648 \u062a\u0642\u0644\u0644 \u0623\u0648 \u062a\u0639\u0637\u0644 \u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u062a\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c \u0648\u0623\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0639\u0648\u0627\u0645\u0644:<\/p>\n

(\u0627\u0644\u0645\u063a\u064a\u062f\u064a: 1997\u0645: 71) \u060c (\u0645\u0644\u064a\u0643\u0629 \u0648\u0639\u0628\u062f\u0627\u0644\u0631\u0627\u0632\u0642: 2021\u0645: 88)<\/p>\n

\u0623\/\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0646\u0642\u0635 \u0627\u0644\u062e\u0628\u0631\u0629 \u0648\u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0646\u0638\u0627\u0645 \u0641\u0639\u0627\u0644 \u0648\u0639\u062f\u0645 \u0625\u0634\u0631\u0627\u0643 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062f\u0646\u064a\u0627 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a.<\/p>\n

\u0628\/\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0646\u0642\u0635 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u062a\u064a \u062a\u062d\u0648\u0644 \u062f\u0648\u0646 \u0627\u0644\u0625\u0633\u0647\u0627\u0645 \u0641\u064a \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629.<\/p>\n

\u062c\/\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629: \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0639\u062f\u0645 \u0627\u062d\u062a\u0631\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a\u060c \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0635\u064a\u0627\u063a\u0629 \u0633\u064a\u0627\u0633\u064a\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (\u0627\u0644\u062e\u0637\u064a\u0628: 2002\u0645: 143-188)<\/p>\n

7-\u0639\u0648\u0627\u0645\u0644 \u0646\u062c\u0627\u062d \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a<\/strong><\/p>\n

\u062d\u062a\u0649 \u062a\u0646\u062c\u062d \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0647\u0646\u0627\u0644\u0643 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644 \u0643\u0627\u0644\u0622\u062a\u064a: (\u0627\u0644\u0627\u0633\u0631\u062c:2010\u0645:12-17)<\/p>\n

– \u0636\u0631\u0648\u0631\u0629 \u0625\u064a\u0645\u0627\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0628\u0642\u0636\u064a\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0646\u062d\u0648 \u0627\u0644\u0645\u062c\u062a\u0645\u0639.<\/p>\n

– \u0623\u0646 \u062a\u0642\u0648\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0628\u062a\u062d\u062f\u064a\u062f \u0631\u0624\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0646\u062d\u0648 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0627\u0644\u0630\u064a \u062a\u0631\u064a\u062f \u0623\u0646 \u062a\u062a\u0628\u0646\u0627\u0647 \u0648\u0627\u0644\u0642\u0636\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/p>\n

\u0627\u0644\u062a\u064a \u0633\u062a\u0647\u062a\u0645 \u0628\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0642\u062f\u0645\u0647\u0627 \u0644\u0644\u0645\u062c\u062a\u0645\u0639 \u0628\u062f\u0644\u0627 \u0645\u0646 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u062f<\/p>\n

\u0648\u0627\u0644\u0634\u0643\u0648\u0649 \u0644\u0644\u0633\u0644\u0628\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629.<\/p>\n

-\u0623\u0646 \u064a\u0635\u0628\u062d \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0631\u0626\u064a\u0633\u064a\u0627 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629\u060c \u0648\u062a\u0648\u0636\u0639 \u0644\u0647 \u0627\u0644\u0645\u062e\u0637\u0637\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u062a\u062d\u0642\u064a\u0642\u0647\u0627 \u062a\u0645\u0627\u0645\u0627 \u0643\u0645\u0627<\/p>\n

\u062a\u0648\u0636\u0639 \u0645\u062e\u0637\u0637\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/p>\n

-\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0623\u0646 \u062a\u062e\u0635\u0635 \u0645\u0633\u0624\u0648\u0644\u0627 \u0645\u062a\u0641\u0631\u063a\u0627 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0648\u062a\u062d\u062f\u062f \u0644\u0647 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u0627\u0644\u0645\u062e\u0637\u0637\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c \u0648\u064a\u0631\u062a\u0628\u0637 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0648\u064a\u0645\u0646\u062d \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629.<\/p>\n

-\u0627\u0644\u062d\u0631\u0635 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0628\u0623\u062f\u0627\u0621 \u0642\u0648\u064a \u0648\u0645\u062a\u0645\u064a\u0632 \u0648\u062c\u0648\u062f\u0629 \u0639\u0627\u0644\u064a\u0629\u060c \u0648\u0643\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0645\u0646\u062a\u062c \u062a\u062c\u0627\u0631\u064a \u064a\u062c\u0628<\/p>\n

\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0647 \u0648\u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0628\u062a\u0642\u062f\u064a\u0645\u0647 \u0628\u0634\u0643\u0644 \u0645\u062a\u0645\u064a\u0632 \u064a\u0633\u0627\u0647\u0645 \u0641\u0639\u0644\u0627 \u0641\u064a \u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647.<\/p>\n

8-\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/strong><\/p>\n

\u0623\u0645\u0627 \u0639\u0646 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u064a\u0645\u0643\u0646 \u062a\u0644\u062e\u064a\u0635\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u0649: (<\/strong>SASB Conceptual Framework , 2017: 10:)<\/strong><\/p>\n

– \u064a\u0633\u0647\u0644 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0646\u0648\u0643 \u062d\u0648\u0644 \u0645\u0648\u0627\u0636\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n

– \u064a\u0633\u0647\u0644 \u0645\u0646 \u0639\u0645\u0644 \u0627\u0644\u0628\u0646\u0648\u0643 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0645\u0648\u0627\u0636\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n

– \u064a\u0633\u0647\u0644 \u0645\u0646 \u0639\u0645\u0644 \u0627\u0644\u0628\u0646\u0648\u0643 \u0641\u064a \u0625\u0639\u0637\u0627\u0621 \u0635\u0648\u0631\u0629 \u0643\u0627\u0645\u0644\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u062d\u0648\u0644 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0648\u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0645\u062a\u0648\u0641\u0631\u0629 \u0644\u0647\u0627 \u060c \u0645\u0639 \u0625\u0639\u0637\u0627\u0621 \u0635\u0648\u0631\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u062d\u0648\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0639\u0645\u0644 \u0627\u0644\u0628\u0646\u0648\u0643.<\/p>\n

– \u0633\u0647\u0648\u0644\u0629 \u0627\u0644\u0648\u0635\u0648\u0644 \u0627\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062c\u0645\u0647\u0648\u0631 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0635\u0648\u0631\u0629 \u0645\u0646\u062a\u0638\u0645\u0629 .<\/p>\n

– \u0632\u064a\u0627\u062f\u0629 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647\u0627.<\/p>\n

9-\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629<\/strong><\/p>\n

\u062a\u0647\u062f\u0641 SASB \u0627\u0644\u064a \u0627\u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u0648\u062d\u062f \u0648\u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u062d\u0648\u0644 \u0623\u0647\u0645 \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0645\u0646 \u0627\u0644\u0645\u062d\u062a\u0645\u0644 \u0627\u0646 \u062a\u0624\u062b\u0631 \u0648\u0628\u062f\u0631\u062c\u0629 \u0645\u0639\u0642\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0627\u0648 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0646\u0634\u0627\u0629 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0635\u0627\u0631\u0641 (\u0645\u062f\u064a \u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0645 \u062a\u062c\u0627\u0647 \u0627\u0644\u0645\u062c\u062a\u0645\u0639) \u0648\u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d (\u0628\u0645\u0639\u0631\u0641\u0629 \u0645\u062f\u064a \u0648\u0641\u0627\u0621 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u062a\u062c\u0627\u0647\u0647\u0645) \u0628\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u0643\u0646\u0647\u0645 \u0645\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0645 \u060c \u0648\u0644\u0630\u0627 \u0647\u0646\u0627\u0644\u0643 \u062f\u0648\u0631 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0625\u0639\u0637\u0627\u0621 \u0635\u0648\u0631\u0629 \u0643\u0627\u0645\u0644\u0629 \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u062d\u0648\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0648\u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c \u0648\u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0627\u0644\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0625\u062a\u0627\u062d\u0629 \u0627\u0644\u0641\u0631\u0635 \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0644\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0645 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. (SASB Rules of Procedure, 2017: 4) \u060c (SASB , 2016 :3)<\/p>\n

\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0644\u062b : \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 <\/strong><\/p>\n

\u064a\u0645\u062b\u0644 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0639\u0635\u0628 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0644\u0627\u064a \u062f\u0648\u0644\u0629 \u0648\u064a\u0639\u062a\u0628\u0631 \u0647\u0648 \u0627\u0644\u0623\u0633\u0627\u0633 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0631\u0641\u0627\u0647\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0642\u0648\u0645\u064a\u060c \u0643\u0645\u0627 \u064a\u0639\u0648\u0644 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0623\u0647\u0645\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0641\u064a \u062a\u062d\u0645\u0644 \u062f\u0648\u0631\u0647\u0627 \u0627\u0644\u0648\u0637\u0646\u064a \u062a\u062c\u0627\u0629 \u0627\u0644\u0628\u064a\u0626\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0627\u0646 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u064a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u062e\u0627\u0635\u0629 \u0645\u0635\u0631\u0641 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u062b\u0644 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0623\u0646\u0634\u0637\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0627\u0645\u0627 \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0645\u0635\u0631\u0641 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0641\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0648\u0647\u0648 \u064a\u0639\u062a\u0628\u0631 \u0648\u0627\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u064a\u0631\u062c\u0639 \u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0627\u062e\u062a\u064a\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0639\u064a\u0646\u0629 \u0628\u0633\u0628\u0628 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u064a \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/p>\n

\u0646\u0628\u0630\u0629 \u062a\u0639\u0631\u064a\u0641\u064a\u0629 \u0639\u0646 \u0645\u0635\u0631\u0641 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 <\/strong><\/p>\n

\u0623\u0646\u0634\u0626 \u0645\u0635\u0631\u0641 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0645 1996\u0645 \u060c \u0627\u0645\u062a\u062f\u0627\u062f\u0627\u064b \u0644\u0628\u0646\u0643 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a (1974 \u2013 1995\u0645) \u0648\u0647\u0648 \u0645\u0624\u0633\u0633\u0629 \u0645\u0635\u0631\u0641\u064a\u0629 \u0634\u0627\u0645\u0644\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0623\u0635\u063a\u0631 \u0648\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0630\u0627\u062a \u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u064a \u0645\u0645\u0627\u0631\u0633\u0629 \u0643\u0627\u0641\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0639\u0628\u0631 \u0634\u0628\u0643\u0629 \u0642\u0648\u0627\u0645\u0647\u0627 64 \u0641\u0631\u0639\u0627\u064b \u0648\u062a\u0648\u0643\u064a\u0644\u0627\u064b \u0648 83 \u0635\u0631\u0627\u0641\u0627\u064b \u0622\u0644\u064a\u0627\u064b \u0645\u0646\u062a\u0634\u0631\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n

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1\/\u0627\u0644\u0646\u062a\u0627\u0626\u062c: <\/strong><\/p>\n

– \u0625\u0646 \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 \u062d\u062f\u064a\u062b\u0629 \u0627\u0644\u0639\u0647\u062f \u0648\u0627\u0644\u062a\u0637\u0648\u0631 \u0644\u0643\u0646\u0647\u0627 \u0642\u0627\u0628\u0644\u0629 \u0644\u0627\u0633\u062a\u064a\u0639\u0627\u0628 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n

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

-\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u064a\u0639\u0632\u0632 \u0641\u064a \u0639\u0645\u0644\u0647\u0627 \u0648\u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0644\u062a\u0639\u0632\u064a\u0632 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0644\u0644\u0623\u062c\u064a\u0627\u0644 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p>\n

-\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062e\u0644\u0642 \u0623\u062f\u0627\u0621 \u0645\u0635\u0631\u0641\u064a\u0629 \u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0644\u0623\u0646\u0647\u0627 \u062a\u0633\u0627\u0639\u062f \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629.<\/p>\n

-\u0625\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0648\u0625\u0639\u0637\u0627\u0621 \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629.<\/p>\n

-\u0638\u0647\u0648\u0631 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0646\u0647\u0627 \u0627\u062e\u062a\u0641\u0627\u0621 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0636\u0645\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644.<\/p>\n

– \u0639\u0644\u064a \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0628\u0630\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0627\u0644\u0627 \u0627\u0646\u0647\u0627 \u062a\u0641\u062a\u0642\u0631 \u0627\u0644\u064a \u0635\u0641\u0629 \u0627\u0644\u0627\u0644\u0632\u0627\u0645 \u0645\u0645\u0627 \u064a\u062d\u062f \u0645\u0646 \u062a\u0627\u062b\u064a\u0631\u0647\u0627 \u0648\u0641\u0639\u0627\u0644\u064a\u062a\u0647\u0627 \u0644\u062f\u064a \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629.<\/p>\n

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

– \u0636\u0631\u0648\u0631\u0629 \u062a\u0648\u062c\u064a\u0629 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 \u0628\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u064a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0628\u0645\u0627 \u064a\u0624\u0647\u0644 \u062a\u0644\u0643 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0639\u0644\u064a \u0627\u0644\u062f\u062e\u0648\u0644 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629.<\/p>\n

– \u0636\u0631\u0648\u0631\u0629 \u0627\u0644\u0632\u0627\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0627\u062c\u064a\u0627\u0644 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p>\n

– \u0636\u0631\u0648\u0631\u0629 \u0625\u0646\u0634\u0627\u0621 \u0645\u0624\u0633\u0633\u0629 \u062a\u0647\u062a\u0645 \u0628\u062a\u0646\u0638\u064a\u0645 \u0648\u0645\u0631\u0627\u0642\u0628\u0629 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0648\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u0645\u0646\u0634\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629<\/p>\n

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

– \u0636\u0631\u0648\u0631\u0629 <\/strong>\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u062d\u062a\u064a \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0642\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0644\u0643\u064a \u062a\u0633\u062a\u0637\u064a\u0639 \u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0644\u0644\u0623\u062c\u064a\u0627\u0644 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p>\n

\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639 References: <\/strong><\/p>\n

1-\u0627\u0644\u0642\u0631\u0627\u0646 \u0627\u0644\u0643\u0631\u064a\u0645 <\/strong><\/p>\n

2-\u0627\u0644\u0643\u062a\u0628: <\/strong><\/p>\n

\u0627\u0644\u063a\u0627\u0644\u0628\u064a\u060c \u0637\u0627\u0647\u0631 \u0645\u062d\u0633\u0646\u060c \u0648\u0627\u0644\u0639\u0627\u0645\u0631\u064a\u060c \u0635\u0627\u0644\u062d \u0645\u0647\u062f\u064a \u0645\u062d\u0633\u0646(2010\u0645)\u060c \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (\u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639)\u060c \u0637 3\u060c \u0627\u0644\u0627\u0631\u062f\u0646: \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631\u060c \u0635 49<\/p>\n

    \n
  1. \u0627\u0644\u0641\u0636\u0644\u060c \u0645\u0624\u064a\u062f \u060c \u0648\u0646\u0648\u0631\u060c \u0627\u0644\u062f\u0648\u063a\u062c\u064a \u0639\u0644\u064a (2002\u0645)\u060c \u0627\u0644\u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629 \u060c \u0627\u0644\u0627\u0631\u062f\u0646: \u0639\u0645\u0627\u0646\u060c \u062f\u0627\u0631 \u0627\u0644\u0645\u0633\u064a\u0631\u0629 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u060c \u0635 199<\/li>\n
  2. \u0641\u0644\u0627\u0642\u060c \u0645\u062d\u0645\u062f (2016\u0645) \u060c \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0639\u0645\u0627\u0646\u060c \u062f\u0627\u0631 \u0627\u0644\u064a\u0627\u0632\u0648\u0631\u064a \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0635 44<\/li>\n
  3. -\u0627\u0644\u063a\u0627\u0644\u0628\u064a\u060c \u0637\u0627\u06be\u0631 \u0645\u062d\u0633\u0646 \u0645\u0646\u0635\u0648\u0631 \u060c \u0648\u0627\u062f\u0631\u064a\u0633\u060c \u0648\u0627\u0626\u0644 \u0645\u062d\u0645\u062f \u0635\u0628\u062d\u064a \u06373(2021\u0645)\u060c \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 : \u0645\u0646\u0638\u0648\u0631 \u0645\u0646\u0647\u062c\u064a \u0645\u062a\u0643\u0627\u0645\u0644\u060c \u0627\u0644\u0627\u0631\u062f\u0646:\u0639\u0645\u0627\u0646\u060c \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0635 517.<\/li>\n<\/ol>\n

    3-\u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629:<\/strong><\/p>\n

      \n
    1. \u0627\u0644\u0627\u0633\u0631\u062c\u060c \u062d\u0633\u064a\u0646 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 (2010\u0645)\u060c\u060c \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a”\u060c \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0622\u0641\u0627\u0642 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0627\u0644\u0639\u062f\u062f (90) \u060c \u0635 12-17<\/li>\n
    2. \u0627\u0644\u062c\u0628\u0644\u064a\u060c \u0648\u0644\u064a\u062f \u0633\u0645\u064a\u0631 \u0639\u0628\u062f \u0627\u0644\u0639\u0638\u064a\u0645 (2020\u0645)\u060c \u0623\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0649 \u0648\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0627\u0644\u0645\u062c\u0644\u062f(24)\u060c \u0627\u0644\u0639\u062f\u062f (2)\u060c \u0635 873-941<\/li>\n
    3. \u0627\u0644\u062c\u0628\u0648\u0631\u064a\u060c \u0639\u0644\u064a \u062e\u0644\u0641 \u0643\u0627\u0637\u0639 \u0648\u062c\u0639\u0641\u0631\u060c \u0646\u062c\u0644\u0629 \u062c\u0628\u0627\u0631 \u0648\u063a\u0627\u0644\u064a\u060c \u0632\u064a\u0646\u0629 \u062d\u0645\u0632\u0629 (2019\u0645) \u0627\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u062c\u0648\u062f\u0629 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u0627\u0647\u0644\u064a\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0628\u0635\u0631\u0629\u060c \u0645\u062c\u0644\u0629 \u062d\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u062a\u062f\u064a\u060c \u0627\u0644\u0645\u062c\u0644\u062f(1)\u060c \u0627\u0644\u0639\u062f\u062f(39)\u060c \u0635 199<\/li>\n
    4. \u0627\u0644\u062e\u0637\u064a\u0628\u060c \u062e\u0627\u0644\u062f (2002\u0645)\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0641\u064a \u0638\u0644 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 (1)\u060c \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0645\u062c\u0644\u062f (18)\u060c \u0627\u0644\u0639\u062f\u062f (2)\u060c \u0635 143-188<\/li>\n
    5. \u0627\u0644\u0633\u0627\u0645\u0631\u0627\u0626\u064a\u060c \u0639\u0645\u0627\u0631 \u0639\u0635\u0627\u0645 \u060c\u0627\u0644\u0634\u0631\u064a\u062f\u0629\u060c \u0646\u0627\u062f\u064a\u0629 \u0639\u0628\u062f\u0627\u0644\u062c\u0628\u0627\u0631\u060c \u0648\u0627\u0644\u063a\u0633\u0631\u0629\u060c \u0631\u0642\u064a\u0629 \u0645\u0646\u0635\u0648\u0631 (2021\u0645)\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0646\u0639\u0643\u0627\u0633\u0627\u062a\u0647\u0627 \u0639\u0644\u064a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0627\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (5) \u0627\u0644\u0639\u062f\u062f(7) \u060c \u063599<\/li>\n
    6. \u0627\u0644\u0645\u0631\u0642\u0635\u060c \u0627\u0643\u0631\u0645 \u0633\u0627\u0645\u064a (2020\u0645)\u060c \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0631\u0627\u0626\u062f\u0629 \u0644\u062f\u0631\u0621 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0643\u0631\u0643\u064a\u0632\u0629 \u0627\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \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 \u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0633\u0627\u062f\u0627\u062a\u060c \u0627\u0644\u0645\u062c\u0644\u062f(1)\u060c \u0627\u0644\u0639\u062f\u062f(3)\u060c \u0635 97-134<\/li>\n
    7. \u0627\u0644\u0645\u063a\u064a\u062f\u064a \u060c \u0627\u0644\u062d\u0633\u0646 \u0645\u062d\u0645\u062f(1997\u0645) \u060c \u0645\u0639\u0648\u0642\u0627\u062a \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0627\u0644\u062a\u0631\u0628\u0648\u064a \u0643\u0645\u0627 \u064a\u0631\u0627\u0647 \u0627\u0644\u0645\u0634\u0631\u0641\u0648\u0646 \u0648\u0627\u0644\u0645\u0634\u0631\u0641\u0627\u062a \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0625\u062d\u0633\u0627\u0621 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062a\u0631\u0628\u0648\u064a\u0629 \u0628\u062c\u0627\u0645\u0639\u0629 \u0642\u0637\u0631\u060c1997\u0645\u060c \u0627\u0644\u0639\u062f\u062f 2\u060c \u0635 71<\/li>\n
    8. \u0628\u0627\u0641\u0636\u0644\u060c \u0627\u062d\u0645\u062f \u0635\u0627\u0644\u062d \u0639\u0644\u064a (2023\u0645)\u060c \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u064a\u0629 \u0641\u064a \u0627\u0637\u0627\u0631 \u0627\u0644\u0641\u0631\u0648\u0636 \u0627\u0644\u0643\u0641\u0627\u0626\u064a\u0629 \u0633\u0628\u064a\u0644 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f(1)\u060c \u0627\u0644\u0639\u062f\u062f(1)\u060c \u0635 16<\/li>\n
    9. \u0628\u063a\u0631\u064a\u0634, \u0645\u062d\u0645\u062f (2020) \u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0623\u0628\u062d\u0627\u062b \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (14) \u060c \u0627\u0644\u0639\u062f\u062f (2)\u060c \u0635 – \u0635 88- 410<\/li>\n
    10. \u0628\u0646 \u0639\u0627\u064a\u0634\u060c \u0641\u0627\u0637\u0645\u0629 (2018\u0645)\u060c \u0645\u062f\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a\u060c \u0645\u062c\u0644\u0629 \u062f\u0641\u0627\u062a\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u0627\u062c\u064a \u0645\u062e\u062a\u0627\u0631\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u060c \u0635- \u0635 49- 54<\/li>\n
    11. \u062c\u0631\u0628\u0648\u0639\u060c \u0633\u064a\u0641 \u0645\u062d\u0645\u0648\u062f (2007\u0645) \u060c \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0642\u0637\u0627\u0639 \u063a\u0632\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 (\u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629\u060c \u063a\u0632\u0629- \u0641\u0644\u0633\u0637\u064a\u0646\u060c \u0627\u0644\u0645\u062c\u0644\u062f(5)\u060c \u0627\u0644\u0639\u062f\u062f(1)\u060c \u0635 250<\/li>\n
    12. \u062e\u0644\u064a\u0641\u0629\u060c \u0631\u0645\u0636\u0627\u0646 \u0645\u0633\u0639\u0648\u062f \u0639\u0628\u062f\u0627\u0644\u0644\u0647 (2020\u0645) \u060c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 \u0648\u0645\u062f\u064a \u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627 \u0628\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0646\u0628\u0646 \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0642\u0648\u0627\u0626\u0645\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0642\u0631\u0637\u0627\u0633\u060c \u0627\u0644\u0639\u062f\u062f(9)\u060c \u0635 403<\/li>\n
    13. – \u062f\u0627\u0634\u064a\u0631\u060c \u0645\u0644\u064a\u0643\u0629 \u060c \u0648\u0639\u0628\u062f\u0627\u0644\u0631\u0627\u0632\u0642\u060c \u064a\u062e\u0644\u0641 (2021\u0645)\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0648 \u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (6)\u060c \u0627\u0644\u0639\u062f\u062f (1)<\/li>\n
    14. \u062f\u064a\u0627\u0628\u060c \u0631\u064a\u0647\u0627\u0645 \u0645\u062d\u0645\u0648\u062f\u060c (2024\u0645)\u060c \u062f\u0648\u0631 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u064a\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0627\u062f\u0627\u0628 \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629\u060c \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u062a\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629\u060c \u0645\u0635\u0631 \u0627\u0644\u0645\u062c\u0644\u062f(30)\u060c \u0627\u0644\u0639\u062f\u062f(8)\u060c \u0635 141-172<\/li>\n
    15. \u0634\u0647\u0631\u0630\u0627\u062f\u060c \u0631\u062d\u0645\u0648\u0646\u064a\u060c \u0648\u0639\u0645\u0631\u060c \u0634\u0631\u064a\u0641 (2020\u0645) \u060c \u0645\u062f\u064a \u0627\u0647\u062a\u0645\u0627\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0627\u0633\u0644\u0627\u0645\u064a\u0629 \u0628\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0648\u0627\u062d\u0627\u062a \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a\u060c \u0627\u0644\u0645\u062c\u0644\u062f (2) \u060c \u0635 901<\/li>\n
    16. \u0635\u0627\u0644\u062d\u060c \u0631\u0636\u0627 \u0625\u0628\u0631\u0627\u0647\u064a\u0645 (2009\u0645)\u060c \u062f\u0648\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u064a\u0626\u064a \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \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 \u0627\u0644\u0632\u0642\u0627\u0632\u064a\u0642 \u0627\u0644\u0645\u062c\u0644\u062f (31)\u060c \u0627\u0644\u0639\u062f\u062f(1)<\/li>\n
    17. \u0639\u0628\u062f\u0627\u0644\u0639\u0632\u064a\u0632\u060c \u062c\u0639\u0641\u0631 \u0639\u062b\u0645\u0627\u0646 \u0627\u0644\u0634\u0631\u064a\u0641 (2016\u0645)\u060c \u0645\u062f\u064a \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (17)\u060c \u0627\u0644\u0639\u062f\u062f(1)\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u060c \u0635 111-112<\/li>\n
    18. \u0639\u0628\u062f\u0627\u0644\u0639\u0638\u064a\u0645 \u060c \u0627\u062d\u0645\u062f \u0641\u062a\u062d\u064a \u0648\u062e\u0644\u064a\u0644 \u060c\u0639\u0644\u064a \u0645\u062d\u0645\u0648\u062f \u0648\u0639\u0628\u062f\u0627\u0644\u0639\u0627\u0644 \u060c \u0635\u0628\u0631\u0629 \u0627\u062d\u0645\u062f \u060c (2023)\u060c \u0627\u062b\u0631 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0645\u0635\u0631\u064a \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0645\u062c\u0644\u0629 \u0628\u0646\u0647\u0627 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u062f(4)\u060c \u0627\u0644\u0639\u062f\u062f (2)\u060c \u0635 67-96 https:\/\/bjhs.journals.ckheg<\/li>\n
    19. \u0645\u062d\u0645\u0648\u062f\u060c \u0639\u0628\u062f \u0627\u0644\u0645\u062c\u064a\u062f \u0645\u062d\u0645\u062f (2004\u0645) \u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u060c \u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0648\u064a\u062a\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062e\u0644\u064a\u062c \u0648\u0627\u0644\u062c\u0632\u064a\u0631\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0627\u0644\u0639\u062f\u062f (42)\u060c \u0635 \u2013 \u0635 (253-256)<\/li>\n
    20. -\u0628\u062f\u0631\u060c \u0639\u0635\u0627\u0645 \u0639\u0644\u064a \u0641\u0631\u062c \u0628\u062f\u0631(2013\u0645)\u060c \u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \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 \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 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0648\u0627\u0646\u060c \u0627\u0644\u0645\u062c\u0644\u062f (27) \u060c \u0627\u0644\u0639\u062f\u062f (4)<\/li>\n
    21. -\u062c\u0631\u0628\u0648\u0639\u060c \u064a\u0648\u0633\u0641 \u0645\u062d\u0645\u0648\u062f\u060c(2007\u0645)\u060c \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0642\u0637\u0627\u0639 \u063a\u0632\u0629”\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0623\u0648\u0644\u060c \u0627\u0644\u0645\u062c\u0644\u062f (15)\u060c \u0642\u0637\u0627\u0639 \u063a\u0632\u0629\u060c \u0641\u0644\u0633\u0637\u064a\u0646.<\/li>\n
    22. -\u0631\u0637\u0628\u0647\u060c \u062c\u0645\u0627\u0644 \u0627\u0644\u0633\u064a\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645 ( 2023\u0645) \u060c \u062f\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u062c\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0635\u062d\u064a \u0627\u0644\u0634\u0627\u0645\u0644 \u0641\u064a \u0645\u0635\u0631\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u064a\u0627 \u0637 \u060c \u0627\u0644\u0645\u062c\u0644\u062f(4)\u060c \u0627\u0644\u0639\u062f\u062f(2)\u060c \u0635 1265-1266<\/li>\n
    23. -\u0639\u0628\u062f\u0627\u0644\u062d\u0644\u064a\u0645\u060c \u0623\u062d\u0645\u062f \u062d\u0627\u0645\u062f \u0645\u062d\u0645\u0648\u062f \u060c\u0648\u0627\u062d\u0645\u062f \u0646\u0628\u064a\u0644 \u064a\u0627\u0633\u064a\u0646 (2017\u0645)\u060c \u062f\u0648\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633\u060c \u0627\u0644\u0645\u062c\u0644\u062f(21) \u060c \u0627\u0644\u0639\u062f\u062f (2)\u060c \u0635 871-875<\/li>\n
    24. -\u0641\u0631\u064a\u062f\u060c \u062d\u0646\u0627\u0646 \u0647\u0627\u0631\u0648\u0646 ( \u0662\u0660\u0661\u0666) \u0627\u062b\u0631 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u0649 \u062f\u0642\u0629 \u062a\u0646\u0628\u0624 \u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 “,\u0645\u062c\u0644\u0629 \u0627\u0644\u0631\u064a\u0627\u062f\u0629 \u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 , \u0627\u0644\u0645\u062c\u0644\u062f (2) , \u0627\u0644\u0639\u062f\u062f (3)<\/li>\n<\/ol>\n

      4-\u0627\u0644\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629” <\/strong><\/p>\n

        \n
      1. – \u0628\u0648\u062e\u0644\u062e\u0627\u0644\u060c \u064a\u0648\u0633\u0641 (2012\u0645)\u060c \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0638\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a)\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0627\u063a\u0648\u0627\u0637\u060c \u060c \u0635-\u0635 10- 14<\/li>\n
      2. – \u0641\u0631\u062d\u0627\u0646\u060c \u0631\u0648\u0627\u0646 \u062d\u0631\u0628\u064a (2016\u0645) \u0627\u062b\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0623\u0628\u0639\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629”\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u0645\u0627\u0646 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u063535<\/li>\n
      3. -\u0639\u0628\u062f \u0627\u0644\u0631\u062d\u064a\u0645\u060c \u0643\u0627\u0645\u0644 \u062c\u0645\u0627\u0644 (2015\u0645)\u060c \u0642\u064a\u0627\u0633 \u0627\u062b\u0631 \u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0645\u0635\u0631\u064a \u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0646 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0636\u0628\u0637 \u0627\u0644\u0627\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0639 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0627\u0644\u0645\u0642\u064a\u062f\u0629 \u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0645\u0635\u0631\u060c \u0635 21<\/li>\n
      4. -\u063a\u0644\u0627\u0628\u060c \u0641\u0627\u062a\u062d (2011\u0645)\u060c \u062a\u0637\u0648\u0631 \u062f\u0648\u0631 \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u062c\u0627\u0644 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u062a\u062c\u0633\u064a\u062f \u0645\u0628\u0627\u062f\u0626 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629: \u062f\u0631\u0627\u0633\u0629 \u0644\u0628\u0639\u0636 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629”\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631\u060c \u062c\u0627\u0645\u0639\u0629 \u0641\u0631\u062d\u0627\u062a \u0639\u0628\u0627\u0633\u060c \u0633\u0637\u064a\u0641\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u060c \u063596<\/li>\n
      5. -\u0645\u062f\u0641\u0648\u0646\u064a\u060c \u0627\u062d\u0644\u0627\u0645\u060c \u0648\u0628\u0648\u0641\u0631\u062d\u060c \u0627\u0645\u064a\u0646\u0629 (2021\u0645)\u060c \u0627\u062b\u0631 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0639\u0644\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0639\u0631\u0628\u064a \u0628\u0646 \u0645\u0647\u064a\u062f\u064a\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631\u060c 2021\u0645\u060c \u0635 19 \u2013 20<\/li>\n<\/ol>\n

        5-\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0628\u0627\u0644\u0644\u0641\u0629 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 <\/strong><\/p>\n

          \n
        1. – Damirchi, Leila; Mahdavinejad, Mohammadjavad, (2017), “The Concept of Sustainability in Contemporary Architecture and Its Significant Relationship with Vernacular Architecture of Iran”, Journal of Sustainable -Development; Vol.10, No.1, Canadian Center of Science and Education , pp. 132-141.<\/li>\n
        2. – Gioranka Knezevich, Vukadenovic,(2014), Yhe Role of Accounting in Sustainable Development Financial Reports in the Function of Corporate Governance Financial Report Corporate Governance FAUNTION, doi: 10,15308\/finiz, Serbia, pp20-30<\/li>\n
        3. – GRI, 2013, \u201cAnnual Activity, From Information to Transformation: The Next Step in Sustainability Reporting, Global Reporting Initiative, Available at: https:\/\/www.globalreporting.org\/resourcelibrary\/GRI-Activity-Report-2012-13.pdf, Retrieved at 15\/9\/2020.<\/li>\n
        4. – Gurvitsh, Natalja and Sidorova, Inna, \u201cSurvey of Sustainability Reporting Integrated into Annual Reports of Estonian Companies for the Years 2007-2010: Based on Companies Listed on Tallinn Stock Exchange as of October 2011\u201d, Procedia Economics and Finance, Vol. 2, 2012, PP. 26-34.<\/li>\n
        5. – SASB Industry-Based Standards to Guide Disclosure and Action on Material Sustainability Information, Sustainability Accounting Standards Board (SASB) , (2016)<\/li>\n
        6. – SASB Conceptual Framework, Sustainability Accounting Standards Board (SASB) , (2017)<\/li>\n
        7. – SASB Rules OF Procedure , Sustainability Accounting Standards Board (SASB) , (2017)<\/li>\n<\/ol>\n

          6-\u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/strong><\/p>\n

            \n
          1. www.AICPA.org<\/a><\/li>\n
          2. www.SASB.org<\/a><\/li>\n
          3. WWW.IFRS.org<\/li>\n
          4. www.ISAB<\/a>,org<\/li>\n
          5. WWW.SC.COM<\/a><\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"

            \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 (\u0645\u0635\u0631\u0641 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0646\u0645\u0648\u0630\u062c\u0627) \u0645\u0639\u062a\u0632 \u0645\u062d\u0645\u062f \u0646\u0648\u0631 \u0633\u0627\u0644\u0645 \u0633\u0639\u064a\u062f1\u060c \u0627\u0644\u0641\u0627\u062a\u062d \u0627\u0644\u0623\u0645\u064a\u0646 \u0639\u0628\u062f\u0627\u0644\u0631\u062d\u064a\u0645 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-10166","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/10166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/comments?post=10166"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/10166\/revisions"}],"predecessor-version":[{"id":10191,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/10166\/revisions\/10191"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/media?parent=10166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}