{"id":3978,"date":"2022-07-02T22:54:01","date_gmt":"2022-07-02T22:54:01","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=3978"},"modified":"2022-07-02T22:54:05","modified_gmt":"2022-07-02T22:54:05","slug":"3-7-29","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/3-7-29\/","title":{"rendered":"\u0623\u062b\u0631 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0648\u0633\u064a\u0637 \u0644\u062d\u0648\u0643\u0645\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (COBIT) – \u0623\u062f\u0644\u0629 \u0645\u0646 \u0627\u0644\u0623\u0631\u062f\u0646"},"content":{"rendered":"

\u062f. \u062d\u0633\u0646 \u0645\u062d\u0645\u0648\u062f \u0627\u0644\u0634\u0637\u0646\u0627\u0648\u064a1<\/sup><\/strong><\/p>\n

1<\/sup> \u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643 \u2013 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 – \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 – \u062c\u0627\u0645\u0639\u0629 \u0625\u0631\u0628\u062f \u0627\u0644\u0623\u0647\u0644\u064a\u0629.<\/p>\n

Email: hsnshatnawi@gmail.com<\/a> hsnshatnawi@inu.edu.jo<\/a><\/p>\n

HNSJ, 2022, 3(7); https:\/\/doi.org\/10.53796\/hnsj3729<\/p>\n

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

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/07\/2022\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/06\/2022\u0645<\/p>\n

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

\u0647\u062f\u0641\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u062b\u0631 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0648\u0633\u064a\u0637 \u062d\u0648\u0643\u0645\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (COBIT)\u060c \u0641\u064a \u062f\u0648\u0644\u0629 \u0646\u0627\u0645\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u062d\u064a\u062b \u064a\u0648\u062c\u062f \u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644. \u0648\u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c \u0648\u062a\u0645 \u062c\u0645\u0639 \u0627\u0644\u0628\u06cc\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u06cc\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u062a\u0645 \u062a\u0635\u0645\u06cc\u0645\u0647\u0627 \u0648\u062a\u0648\u0632\u06cc\u0639\u0647\u0627 \u0639\u0644\u0649 \u0623\u0641\u0631\u0627\u062f \u0639\u06cc\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0645\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u06cc\u0646 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0648\u06cc\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u06cc\u0629 \u0627\u0644\u0639\u0644\u06cc\u0627 \u0648\u0627\u0644\u0648\u0633\u0637\u0649 \u0641\u064a \u0627\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\u060c \u0648\u0627\u0644\u0628\u0627\u0644\u063a \u0639\u062f\u062f\u0647\u0645 (379) \u0641\u0631\u062f\u0627. \u0648\u0644\u063a\u0631\u0636 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0644\u0628\u06cc\u0627\u0646\u0627\u062a \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0627\u0644\u06cc\u0628 \u0627\u0644\u0627\u062d\u0635\u0627\u0621 \u0627\u0644\u0648\u0635\u0641\u064a\u060c \u0648\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u062e\u0637\u064a \u0627\u0644\u0628\u0633\u06cc\u0637 \u0648\u062a\u062d\u0644\u06cc\u0644 \u0627\u0644\u0645\u0633\u0627\u0631 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u0631\u0636\u06cc\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629. \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0641\u064a \u0643\u0644 \u0645\u0646 \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062d\u0648\u0643\u0645\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (COBIT) \u0641\u064a \u0627\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\u060c \u0648\u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u06cc\u0629 \u0644\u062d\u0648\u0643\u0645\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u06cc\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (COBIT) \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\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. \u0643\u0645\u0627 \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u06cc\u0629 \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u06cc\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0648\u062c\u0648\u062f \u062d\u0648\u0643\u0645\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (COBIT) \u0643\u0645\u062a\u063a\u064a\u0631 \u0648\u0633\u064a\u0637 \u0641\u064a \u0627\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. \u0648\u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0636\u0631\u0648\u0631\u0629 \u0627\u0647\u062a\u0645\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062a\u0648\u0641\u06cc\u0631 \u0627\u0644\u062a\u0642\u0646\u06cc\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0628\u06cc\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0648\u062a\u0648\u0641\u06cc\u0631 \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0623\u0645\u0646 \u0641\u06cc\u0647\u0627 \u0644\u062d\u0645\u0627\u06cc\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u063a\u0631\u0636 \u062a\u062d\u0642\u06cc\u0642 \u0623\u0642\u0635\u0649 \u062f\u0631\u062c\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627 \u0641\u064a \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0645\u062a\u0627\u062d\u0629\u060c \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0648\u0627\u0644\u062a\u0647\u062f\u06cc\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0648\u0639\u0645\u0644\u06cc\u0627\u062a\u0647\u0627. \u0648\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0641\u064a \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n

\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629\u061b \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u061b \u062d\u0648\u0643\u0645\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (COBIT)\u061b \u0627\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.<\/p>\n

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

The Impact of Big Data Analytics on Improving the Financial Reporting Quality: A Mediating Effect of Information Technology Governance (COBIT) – Evidence from Jordan<\/strong><\/p>\n

Dr. Hassan Mahmoud Al-Shatnawi1<\/sup><\/strong><\/p>\n

1<\/sup> Associate Professor of Accounting – Accounting Department – College of Administrative and Financial Sciences – Irbid National University.<\/p>\n

Email: hsnshatnawi@gmail.com hsnshatnawi@inu.edu.jo<\/p>\n

HNSJ, 2022, 3(7); https:\/\/doi.org\/10.53796\/hnsj3729<\/p>\n

Published at 01\/07\/2022 Accepted at 15\/06\/2021 <\/strong><\/p>\n

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

This study aimed to identify The Impact of Big Data Analytics on Improving the Financial Reporting Quality: A Mediating Effect of Information Technology Governance (COBIT), in a developing country, Jordan, in which there is a lack of research in this area. to achieve the objectives of the study, adescriptive and analytical approach was followed, and the primary data was collected through a questionnaire that was designed and distributed to the members of the study sample consisting of individuals working at the upper and middle administrative levels in Jordanian public shareholding companies, whose number is (379) individuals. For the purpose of data analysis, descriptive statistical methods, also simple linear regression analysis and path analysis were used to test the hypotheses of the study. The study found a statistically significant effect of big data analytics on both the improving the financial reporting quality and the governance of information technology (COBIT) in Jordanian public shareholding companies, and the existence of a statistically significant effect of information technology governance (COBIT) on the improving the financial reporting quality, The study also found a statistically significant effect of big data analytics on the improving the financial reporting quality, with the existence of Information Technology Governance (COBIT) as an intermediate variablein in Jordanian public shareholding companies. The study recommended the need for companies to provide the necessary technologies to deal with big data and provide security means in it to protect information in order to achieve maximum benefit from it in exploiting the available opportunities, and avoiding events and threats that may affect its activities and operations. And conduct more research and studies related to the analysis of big data and its impact on accounting.<\/p>\n

Key Words: <\/strong>Big Data, Financial Reporting Quality, Information Technology Governance (COBIT), Jordanian Public Shareholding Companies.<\/p>\n

    \n
  1. \u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/strong><\/li>\n<\/ol>\n

    \u0634\u0647\u062f\u062a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0645\u0639 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0642\u0631\u0646 \u0627\u0644\u0645\u0627\u0636\u064a \u062a\u063a\u064a\u0631\u0627\u062a \u0645\u062a\u0644\u0627\u062d\u0642\u0629 \u0646\u062a\u064a\u062c\u0629 \u0644\u0644\u0637\u0641\u0631\u0629 \u0627\u0644\u0647\u0627\u0626\u0644\u0629 \u0641\u064a \u0627\u0644\u0625\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0625\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u062a\u0635\u0627\u0644 \u0648\u0627\u0644\u0625\u0646\u0641\u062a\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629. \u0643\u0644 \u0630\u0644\u0643 \u0623\u062f\u0649 \u0625\u0644\u0649 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0648\u0645\u062d\u0627\u0648\u0644\u0629 \u0643\u0644 \u0645\u0646\u0647\u0627 \u062a\u062d\u0642\u064a\u0642 \u0623\u0642\u0635\u0649 \u0643\u0641\u0627\u0621\u0629 \u0645\u0645\u0643\u0646\u0629 \u0641\u064a \u0625\u0633\u062a\u063a\u0644\u0627\u0644 \u0645\u0627 \u0644\u062f\u064a\u0647\u0627 \u0645\u0646 \u0645\u0648\u0627\u0631\u062f \u0644\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0623\u0648 \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0645\u0643\u0627\u0646\u062a\u0647\u0627 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629\u060c \u0648\u0643\u0645\u0627 \u062a\u0632\u0627\u064a\u062f \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0628\u06cc\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 (Big Data)\u060c \u0625\u0644\u0649 \u0623\u0646 \u0623\u0635\u0628\u062d\u062a \u062d\u062f\u06cc\u062b \u0627\u0644\u0639\u0635\u0631 \u0628\u0627\u06cc\u062c\u0627\u0628\u06cc\u0627\u062a\u0647\u0627 \u0648\u0633\u0644\u0628\u06cc\u0627\u062a\u0647\u0627. \u0648\u0641\u064a \u062a\u0642\u0631\u06cc\u0631 \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u0642\u062f \u0623\u062f\u0649 \u0634\u06cc\u0648\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u06cc\u0629 \u0648\u062a\u0648\u0644\u06cc\u062f \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u06cc\u0629 \u0648\u0627\u0655\u062a\u0627\u062d\u062a\u0647\u0627 \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639 \u0625\u0644\u0649 \u062d\u062f\u0648\u062b \u062a\u063a\u06cc\u0631 \u062c\u0648\u0647\u0631\u064a \u0641\u064a \u0637\u0628\u06cc\u0639\u0629 \u0627\u0644\u0628\u06cc\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0622\u0646 \u062a\u0646\u062a\u062c \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631 \u0648\u0628\u0643\u0645\u06cc\u0627\u062a \u0647\u0627\u0626\u0644\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0634\u0627\u0631 \u0625\u0644\u06cc\u0647 \u0628\u0627\u0633\u0645 \u0627\u0644\u0628\u06cc\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629(Big Data) (ALRASHIDI et al., 2022; Sahani & Thakur, 2021)<\/p>\n

    \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0623\u0646 \u0639\u0635\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u064a\u0639\u062f \u0627\u0644\u0639\u0635\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0639\u0635\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a\u060c \u062d\u064a\u062b \u0628\u062f\u0623 \u0639\u0635\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u0639\u0627\u0645 1971 \u0645\u060c \u0648\u0627\u0644\u0630\u064a \u0623\u0635\u0628\u062d \u0628\u0627\u0644\u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0643\u0645\u064a\u0627\u062a \u0647\u0627\u0626\u0644\u0629 \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0639\u0644\u0649 \u0634\u0628\u0643\u0629 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0648\u0627\u0644\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0622\u0644\u064a\u0629 \u0648\u0627\u0644\u0647\u0648\u0627\u062a\u0641 \u0627\u0644\u0645\u062d\u0645\u0648\u0644\u0629. \u0648\u0645\u0639 \u0627\u0644\u062a\u0632\u0627\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0641\u064a \u062d\u062c\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0638\u0647\u0631 \u0639\u0635\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629. \u0648\u0644\u0642\u062f \u062d\u062f\u062f\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 \u0641\u064a \u0639\u0627\u0645 2012 \u0645 \u0623\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u062a\u0639\u062a\u0628\u0631 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u062b\u0645\u0627\u0646 \u062a\u0642\u0646\u064a\u0627\u062a \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0639\u0638\u064a\u0645\u0629 (Lee & Mangalaraj, 2022) . \u0648\u0641\u0649 \u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642 \u0641\u0625\u0646 \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0634\u0647\u062f\u062a \u062a\u063a\u064a\u0631\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 \u0648\u0645\u0633\u062a\u0645\u0631\u0629 \u0646\u062a\u064a\u062c\u0629 \u0644\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0642\u062f \u0623\u062b\u0631 \u0639\u0644\u0649 \u0637\u0628\u064a\u0639\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u062c\u0627\u0621 \u0628\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0623\u062b\u0627\u0631 \u062c\u062f\u064a\u062f\u0629 \u0644\u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u062f\u0641\u0639 \u0628\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0625\u0644\u0649 \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0641\u064a \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627 \u0643\u0623\u062f\u0627\u0629 \u062c\u064a\u062f\u0629 \u0644\u062a\u0648\u0641\u064a\u0631 \u0648\u062a\u0648\u0635\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0625\u0644\u0649 \u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0647\u0627 (\u0639\u0628\u062f \u0627\u0644\u063a\u0641\u0627\u0631\u060c 2021).<\/p>\n

    \u0648\u062a\u0639\u062f \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 Big data \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644\u060c \u0641\u0647\u064a \u062a\u0648\u0641\u0631 \u0633\u0647\u0648\u0644\u0629 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0645\u064a\u0632 \u0648\u062a\u062d\u0633\u064a\u0646 \u0642\u062f\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0639\u0631\u0641\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u064a\u062f \u062a\u0643\u0648\u064a\u0646 \u0645\u0633\u062a\u0642\u0628\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0647\u0646\u0629 (Dimitriu and Matei, 2015). \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0625\u0646 \u062a\u062c\u0627\u0647\u0644 \u062a\u0644\u0643 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u062a\u0623\u062c\u064a\u0644 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627 \u0644\u0645 \u064a\u0639\u062f \u062e\u064a\u0627\u0631\u0627\u064b \u0645\u062a\u0627\u062d\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0648\u0644\u0645 \u064a\u0639\u062f \u0623\u0645\u0627\u0645\u0647\u0627 \u0625\u0644\u0627 \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0642\u062a\u0646\u0627\u0621 \u0623\u062f\u0648\u0627\u062a \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u0643\u064a \u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 (\u0627\u0644\u0623\u0643\u0644\u0628\u064a\u060c 2017). \u0644\u0630\u0644\u0643 \u0641\u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0642\u0644\u064a\u0644\u0629 \u0627\u0644\u0645\u0627\u0636\u064a\u0629 \u062a\u0632\u0627\u064a\u062f \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u062a\u062d\u0644\u064a\u0644 \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 Big Data(\u0639\u0628\u062f \u0627\u0644\u063a\u0641\u0627\u0631\u060c 2021).<\/p>\n

    \u0648\u0639\u0644\u064a\u0647 \u0644\u0639\u0628\u062a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u06cc\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062f\u0648\u0631\u0627\u064b \u0647\u0627\u0645\u0627\u064b \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0639\u0645\u0644\u06cc\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a\u060c \u0648\u0644\u0643\u064a \u062a\u062a\u062d\u0642\u0642 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u06cc\u0627 \u0643\u0627\u0646 \u0644\u0627 \u0628\u062f \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0625\u062e\u0636\u0627\u0639 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u06cc\u0627 \u0644\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0648\u0627\u0644\u0633\u06cc\u0637\u0631\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u06cc\u0637\u0644\u0642 \u0639\u0644\u06cc\u0647 “\u062d\u0648\u0643\u0645\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u06cc\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a”. \u0641\u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0646\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0643\u0645\u0635\u062f\u0631 \u0623\u0633\u0627\u0633\u064a \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u062f\u0639\u064a\u0645 \u062e\u0637\u0637\u0647\u0627 \u0648\u0631\u0642\u0627\u0628\u0629 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a. \u0648\u0639\u0644\u064a\u0647 \u0641\u0625\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062e\u0644\u0642 \u062a\u0642\u0627\u0631\u064a\u0631 \u0630\u0627\u062a \u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u062c\u0648\u062f\u0629 \u0639\u0627\u0644\u064a\u0629 \u0648\u0645\u0645\u0627 \u0644\u0647 \u0645\u0646 \u062f\u0648\u0631 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u0628\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Coyne et al., 2018).<\/p>\n

    \u0648\u064a\u0639\u062f \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0645\u0627 \u064a\u062a\u0636\u0645\u0646\u0647 \u0645\u0646 \u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0648\u0627\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0625\u064a\u0635\u0627\u0644 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d\u060c \u0648\u064a\u0642\u062f\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0631\u062a\u0641\u0639 \u0627\u0644\u062c\u0648\u062f\u0629 \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062a\u0633\u0627\u0639\u062f\u0647\u0645 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062f\u0642\u0629 \u0648\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0631\u0634\u064a\u062f\u0629\u060c \u0648\u062d\u064a\u062b \u0623\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u0623\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 (Kieso et al., 2020; Shakespeare, 2020\u061b Albawwat et al., 2021). \u0648\u0644\u0623\u0647\u0645\u064a\u0629 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0625\u062c\u0631\u0627\u0621\u0647\u0627 \u0646\u0638\u0631\u0627\u064b \u0644\u0646\u0645\u0648 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0628\u0634\u0643\u0644 \u0633\u0631\u064a\u0639 \u0648\u0623\u0646 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0627 \u064a\u0632\u0627\u0644 \u0641\u064a \u0645\u0631\u0627\u062d\u0644\u0647 \u0627\u0644\u0623\u0648\u0644\u064a\u0629. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0625\u0646\u0647 \u0633\u0648\u0641 \u064a\u062a\u0645 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0628\u062d\u062b \u062a\u0642\u062f\u064a\u0645 \u0631\u0624\u064a\u0629 \u062d\u0648\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 (Big Data) \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\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 \u0645\u0639 \u0648\u062c\u0648\u062f \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (COBIT). \u0648\u0645\u0646 \u0647\u0646\u0627 \u062c\u0627\u0621\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0623\u062b\u0631 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0648\u0633\u064a\u0637 \u062d\u0648\u0643\u0645\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (COBIT).<\/p>\n

      \n
    1. \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0623\u0633\u0626\u0644\u062a\u0647\u0627<\/strong><\/li>\n<\/ol>\n

      \u0623\u0638\u0647\u0631\u062a \u062f\u0631\u0627\u0633\u0627\u062a (\u062d\u062c\u0627\u062c\u060c 2022\u061b \u06cc\u0648\u0646\u0633\u060c 2019\u061b \u0623\u0645\u064a\u0631\u0647\u0645\u060c 2020\u061b Salijeni et al., 2019\u061b Sun et al., 2021) \u0623\u0647\u0645\u064a\u0629 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0644\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0641\u0631 \u0645\u064a\u0632\u0629 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0639\u0627\u0644\u064a\u0629\u060c \u0648\u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u062a\u0631\u0634\u064a\u062f \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a. \u0648\u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u0639\u0635\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u0641\u064a \u0627\u0644\u062a\u0646\u0628\u0624\u0627\u062a \u0644\u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631\u062a. \u0648\u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0645\u0627\u062a \u0627\u0644\u0633\u0631\u064a\u0629\u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0631\u0635 \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646 \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a.<\/p>\n

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