{"id":4697,"date":"2022-10-02T14:34:42","date_gmt":"2022-10-02T14:34:42","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=4697"},"modified":"2022-10-02T14:34:47","modified_gmt":"2022-10-02T14:34:47","slug":"3-10-40","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/3-10-40\/","title":{"rendered":"\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0625\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0629 (\u0627\u0644\u0634\u062e\u0635\u064a\u0629) \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0627\u0639\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0628\u0648\u0644\u0627\u064a\u0629 \u062c\u0646\u0648\u0628 \u062f\u0627\u0631\u0641\u0648\u0631\u060c \u0645\u062f\u064a\u0646\u0629 \u0646\u064a\u0627\u0644\u0627)"},"content":{"rendered":"

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1<\/sup> \u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0646\u064a\u0627\u0644\u0627\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/p>\n

\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: mohali17917@gmail.com<\/a><\/p>\n

2<\/sup>\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0646\u064a\u0627\u0644\u0627\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/p>\n

HNSJ, 2022, 3(10); https:\/\/doi.org\/10.53796\/hnsj31040<\/p>\n

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

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/10\/2022\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 24\/09\/2022\u0645<\/p>\n

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

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\u0627\u0644\u0642\u0635\u062f\u064a\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u062d\u064a\u062b \u0628\u0644\u063a \u0639\u062f\u062f \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0627\u062a \u0627\u0644\u0635\u0627\u0644\u062d\u0629 \u0644\u0644\u062a\u062d\u0644\u064a\u0644 (100) \u0627\u0633\u062a\u0628\u0627\u0646\u0629\u060c \u0648\u062a\u0645 \u0625\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0640 (SPSS)\u060c \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0625\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0627 \u0643\u0631\u0648\u0646\u0628\u0627\u062e \u0644\u0644\u0625\u0639\u062a\u0645\u0627\u062f\u064a\u0629 \u0648\u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u0625\u0631\u062a\u0628\u0627\u0637 \u0648\u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0644\u0625\u062e\u062a\u0628\u0627\u0631 \u0641\u0631\u0636\u064a\u0627\u062a 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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u060c \u0641\u0627\u0639\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/p>\n

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

The relationship between the external auditor’s commitment to general (personal) standards and the increased effectiveness of operational risk management<\/strong><\/p>\n

A field study on the internal and external audit offices in the state of South Darfur, the city of Nyala))<\/p>\n

Dr. Mohammed Ali Abdallah Abakar1 <\/sup>Dr. Fadul Algeli Elsued Musa. Mohamed 2<\/sup><\/strong><\/p>\n

1<\/sup> Assistant Professor of Accounting, Faculty of Economics and Commercial Studies<\/p>\n

University of Nyala, Sudan<\/p>\n

Email: mohali17917@gmail.com<\/a><\/p>\n

2<\/sup> Assistant Professor of Accounting, Faculty of Economics and Commercial Studies<\/p>\n

University of Nyala, Sudan<\/p>\n

HNSJ, 2022, 3(10); https:\/\/doi.org\/10.53796\/hnsj31040<\/p>\n

Published at 01\/10\/2022 Accepted at 24\/09\/2021 <\/strong><\/p>\n

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

Operational risk management is an important issue, and if it is not managed in accordance with the proper procedures and foundations, this will lead to many financial institutions incurring heavy losses and consequently stopping their activities. There is a research gap, and accordingly this study aimed to show a relationship between the commitment of the external auditor to general standards and the increase in the effectiveness of operational risk management, from the point of view of audit offices operating in the state of South Darfur. The data, where the number of valid questionnaires for analysis reached (100), and the (SPSS) program was used, depending on the Alpha Cronbach test for reliability and the method of correlation and regression to test the hypotheses of the study. Increasing the effectiveness of operational risk management, as the study recommended the need to pay attention and adhere to international auditing standards by the auditors External as a modern way to increase the effectiveness of operational risk management.<\/p>\n

Key Words: <\/strong>general standards of external audit, effectiveness of operational risk management.<\/p>\n

\u0645\u0642\u062f\u0645\u0629:<\/strong><\/p>\n

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\u0648\u0641\u064a \u0638\u0644 \u062a\u0644\u0643 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u062d\u0648\u0644\u0627\u062a \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629 \u062a\u0639\u062a\u0628\u0631 \u062c\u0632\u0621\u0627\u064b \u0644\u0627 \u064a\u062a\u062c\u0632\u0623 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u062e\u0635\u0648\u0635\u0627\u064b \u0645\u0639 \u0627\u0631\u062a\u0641\u0627\u0639 \u062d\u062f\u0629 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0648\u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u062a\u0643\u0646\u0644\u0648\u062c\u064a \u0648\u0632\u064a\u0627\u062f\u0629 \u062d\u062c\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u0648\u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u0627\u0633 \u0635\u0627\u0631\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u064a\u0647\u0627 \u0623\u0648 \u0627\u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u0646 \u062a\u0628\u0639\u0627\u062a\u0647\u0627 \u0645\u0646 \u0627\u0647\u0645 \u0627\u0644\u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u062a\u064a \u064a\u0631\u0643\u0632 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0642\u0627\u0626\u0645\u0648\u0646 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0648\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0645\u0646 \u0627\u062d\u062f\u0649 \u0627\u0647\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0625\u0645\u0627 \u0628\u0633\u0628\u0628 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0623\u0648 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0623\u0648 \u0628\u0633\u0628\u0628 \u0623\u062d\u062f\u0627\u062b \u062e\u0627\u0631\u062c\u064a\u0629 (\u0645\u062f\u062b\u0631\u060c 2021\u0645\u060c \u06351).<\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0641\u064a \u0623\u0633\u0627\u0644\u064a\u0628 \u0648\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u062a\u0645\u062d\u0648\u0631\u062a \u0623\u0633\u0627\u0633\u0627\u064b \u0641\u064a \u0642\u064a\u0627\u0633 \u0627\u0644\u062e\u0637\u0631 \u0648\u062a\u062e\u0635\u064a\u0635 \u0631\u0623\u0633\u0645\u0627\u0644 \u0644\u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629\u060c \u0641\u0638\u0647\u0631\u062a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629 \u0644\u0642\u064a\u0627\u0633 \u0648\u062a\u0642\u064a\u064a\u0645 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0643\u0627\u0646\u062a \u0646\u062a\u0627\u062c \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0623\u063a\u0644\u0628\u0647\u0627 \u0627\u0647\u062a\u0645\u062a \u0628\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a (\u0645\u0634\u0637\u0648\u0628\u060c 2022\u0645\u060c \u06356).<\/p>\n

\u062d\u064a\u062b \u0623\u0635\u0628\u062d\u062b \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0625\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0628\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0631\u062c\u0639\u0629\u060c \u0641\u064a \u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u0624\u0643\u062f \u0623\u0646 \u0627\u0644\u0627\u062e\u0637\u0627\u0631 \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0631\u0636 \u0644\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0642\u062f \u062a\u0645 \u0641\u0647\u0645\u0647\u0627 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u0644\u0627\u0626\u0645\u0629 \u0641\u064a \u0627\u0637\u0627\u0631 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0648\u0643\u0644 \u0645\u0627 \u064a\u062d\u064a\u0637 \u0628\u0647\u0627\u060c \u062d\u064a\u062b \u0623\u0635\u0628\u062d\u062a \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0635\u062f\u0631\u0627\u064e \u0625\u0633\u062a\u0634\u0627\u0631\u064a\u0627\u064e \u0648\u062a\u0648\u062c\u064a\u0647\u064a\u0627\u064b \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0645\u0644 \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0625\u0644\u0649 \u062d\u062f\u0648\u062f \u0645\u0639\u0642\u0648\u0644\u0629 (\u0643\u0631\u0627\u064a\u0641\u064a\u060c \u0631\u062d\u0627\u0644\u064a\u0629\u060c 2021\u0645\u060c \u063516).<\/p>\n

\u0644\u0630\u0627 \u062c\u0627\u0621\u062a \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0644\u0644\u062a\u062d\u0643\u0645 \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0628\u0634\u0643\u0644 \u064a\u0633\u0645\u062d \u0628\u0627\u0644\u062a\u0646\u0628\u0624 \u0648\u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u0627\u062e\u0637\u0627\u0621 \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629.<\/p>\n

\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: <\/strong><\/p>\n

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

\u0648\u0633\u0648\u0641 \u062a\u062a\u0646\u0627\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0627\u0639\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0623\u0646 \u0647\u0646\u0627\u0643 \u0646\u062f\u0631\u0629 \u0641\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0631\u0628\u0637\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u064a\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p>\n

\u062d\u064a\u062b \u062a\u0645 \u062a\u0642\u0633\u0645 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u063a\u0644 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0625\u0644\u0649 \u062b\u0644\u0627\u062b\u0629 \u0623\u0628\u0639\u0627\u062f (\u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0627\u0644\u0639\u0645\u0644\u064a \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u060c \u0628\u0630\u0644 \u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062d\u064a\u0627\u062f \u0644\u0644\u0645\u0631\u0627\u062c\u0639)\u060c \u0648\u0638\u0644 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0627\u0628\u0639 \u0643\u0645\u0627 \u0647\u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0627\u0639\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<\/p>\n

\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n

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

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    \n
  1. \u0647\u0644 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0627\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0625\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0628\u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0627\u0644\u0639\u0645\u0644\u064a \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u061f<\/li>\n
  2. \u0647\u0644 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0627\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0625\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0628\u0628\u0630\u0644 \u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u061f<\/li>\n
  3. \u0647\u0644 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0627\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0625\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0628\u0627\u0644\u0625\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062d\u064a\u0627\u062f \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u061f<\/li>\n<\/ol>\n

    \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: <\/strong>\u062a\u062a\u0645\u062b\u0644 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0627\u0644\u0622\u062a\u064a<\/p>\n

    \u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629:<\/strong> \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0641\u0625\u0646\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u062a\u0642\u062f\u0645 \u0625\u0636\u0627\u0641\u0629 \u0639\u0644\u0645\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u060c \u0642\u062f \u062a\u0633\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0644\u0641\u062a\u062d \u0622\u0641\u0627\u0642 \u062c\u062f\u064a\u062f\u0629 \u0648\u0631\u0628\u0637 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0645\u0639 \u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0623\u062e\u0631\u0649 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a.<\/p>\n

    \u062b\u0627\u0646\u064a\u0627\u064b: \u0627\u0644\u0627\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629: <\/strong>\u0627\u0646 \u0646\u062a\u0627\u0626\u062c \u0648\u062a\u0648\u0635\u064a\u0627\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u0633\u0647\u0645 \u0641\u064a \u0645\u0633\u0627\u0639\u062f\u0629 \u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u062e\u0627\u0635\u0629 \u0625\u062f\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0623\u0647\u0645\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062e\u0627\u0635\u0629\u064b \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/p>\n

    \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: <\/strong> \u062a\u0633\u0639\u0649 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

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

      \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a:<\/strong><\/p>\n

      \u0633\u0648\u0641 \u0646\u062a\u0627\u0648\u0644 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u060c \u0628\u062c\u0627\u0646\u0628 \u0645\u0641\u0647\u0648\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0625\u0636\u0627\u0641\u0629 \u0644\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u062d\u0633\u0628 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p>\n

      \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629:<\/strong><\/p>\n

      \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0647\u0648 \u0646\u0645\u0648\u0630\u062c \u0645\u0648\u0636\u0648\u0639 \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0623\u0648 \u0646\u062a\u064a\u062c\u0629 \u0627\u062a\u0641\u0627\u0642 \u0639\u0627\u0645 \u064a\u062c\u0628 \u0625\u062a\u0628\u0627\u0639\u0647 \u0643\u0645\u0642\u064a\u0627\u0633 \u0623\u0648 \u0645\u0631\u0634\u062f \u0644\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 (\u0623\u062d\u0645\u062f \u0648\u0645\u0646\u0627\u0644\u060c 2011\u060c \u06357).<\/p>\n

      \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0647\u064a \u0646\u062a\u064a\u062c\u0629 \u0637\u0628\u064a\u0639\u064a\u0629 \u0648\u0645\u0646\u0637\u0642\u064a\u0629 \u0644\u0641\u0631\u0648\u0636 \u0648\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u062d\u064a\u062b \u0623\u0646\u0647\u0627 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0643\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0647\u0646 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647\u0627 \u062a\u0635\u062f\u0631\u0647\u0627 \u0647\u064a\u0626\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0645\u062d\u0644\u064a\u0629 \u0648\u062f\u0648\u0644\u064a\u0629 \u0648\u062a\u0644\u0642\u0649 \u0627\u0644\u0642\u0628\u0648\u0644 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u0637\u0631\u0641 \u0623\u0639\u0636\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u0647\u064a\u0626\u0622\u062a\u060c \u0648\u062a\u0646\u0639\u0643\u0633 \u0641\u064a \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0641\u064a \u0627\u0644\u0642\u064a\u0627\u0645 \u0645\u0647\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 (\u062f\u0644\u064a\u0645\u064a\u060c 2018\u0645\u060c \u063510)\u060c \u0648\u0636\u0639\u062a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062d\u064a\u062b \u0644\u0627\u0628\u062f \u0644\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0639\u0646\u062f \u0625\u0628\u062f\u0627\u0621 \u0631\u0623\u064a\u0647 \u0641\u064a \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u062f \u062a\u0645 \u0625\u0639\u062f\u0627\u062f\u0647\u0627 \u0637\u0628\u0642\u0627\u064b \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (\u0623\u062d\u0645\u062f \u0648\u0645\u0646\u0627\u0644\u060c 2011\u060c \u06358)\u060c \u0639\u0631\u0641\u062a \u0628\u0623\u0646\u0647\u0627 \u0645\u0631\u0634\u062f \u0639\u0627\u0645 \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630 \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a\u0647 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0639\u0646\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629\u060c \u0648\u064a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u062d\u064a\u0627\u062f \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 (\u0623\u0644\u0641\u064a\u0646 \u0648\u062c\u064a\u0645\u0633\u060c 2008\u0645\u060c \u063540).<\/p>\n

      \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629: <\/strong>\u062a\u062a\u0645\u062b\u0644 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0627\u0644\u064a: (\u0645\u062d\u0645\u0648\u062f\u060c 2013\u0645\u060c \u063556):<\/p>\n