{"id":5919,"date":"2023-02-08T22:02:16","date_gmt":"2023-02-08T22:02:16","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=5919"},"modified":"2023-02-08T22:02:16","modified_gmt":"2023-02-08T22:02:16","slug":"4-2-64","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/4-2-64\/","title":{"rendered":"\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629"},"content":{"rendered":"

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1 <\/sup>\u0645\u062d\u0627\u0633\u0628\u060c \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0633\u0631\u0648\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

Email: mailto:odatlara38@gmail.com<\/a><\/p>\n

HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4264<\/p>\n

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

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

Development in the accounting policies adopted by the municipalities in the Hashemite Kingdom of Jordan<\/strong><\/p>\n

lara Sulaiman Mohammad Dagamseh1<\/sup><\/strong><\/p>\n

1<\/sup> Accountant, Al-Saru Municipality, Ministry of Local Administration, Jordan.<\/p>\n

Email: mailto:odatlara38@gmail.com<\/p>\n

HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4264<\/p>\n

Published at 01\/02\/2023 Accepted at 21\/01\/2023 <\/strong><\/p>\n

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

The current study aims to develop a proposed vision for the development of accounting policies for municipalities in the Hashemite Kingdom of Jordan by defining the objectives and stages of developing accounting policies, and future aspirations for the development of accounting policies. The appropriate descriptive approach was used for such studies. The study reached the following results; The main objectives of developing accounting policies in municipalities; The development of all financial programs used by the municipalities into programs prepared on international accounting bases in line with the general situation in all municipalities, the establishment of a unified reference for budgets in a way that ensures their follow-up and treatment by the concerned authorities and the unification of budgets in Municipalities. The study also concluded that the most prominent future plans for accounting policies in municipalities are; Adopting a new organizational structure in line with the requirements of the next phase, as well as working to attract competencies, especially those with experience in the financial and accounting fields, in order to develop accounting work in municipalities. The study recommended the need to work on developing plans for the development of the accounting system in the municipalities so that it is applicable in the light of the capabilities available to the municipalities and develops the services provided by the municipalities, as well as finding standard standards for all accounting activities that the municipalities perform for the purpose of measuring performance and taking into account the standards of quality and governance in the application of systems accounting.<\/p>\n

Key Words: <\/strong>financial policies, accounting systems, municipalities.<\/p>\n

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

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\u0625\u0646 \u0627\u0644\u0623\u0635\u0644 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0623\u0646 \u062a\u0642\u0648\u0645 \u0628\u062a\u0645\u0648\u064a\u0644 \u0646\u0641\u0633\u0647\u0627 \u0628\u0646\u0641\u0633\u0647\u0627 \u0644\u0623\u0646\u0647\u0627 \u062c\u0647\u0627\u062a \u062e\u062f\u0645\u064a\u0629 \u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u062a\u0623\u062f\u064a\u0629 \u062e\u062f\u0645\u0627\u062a \u0648 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0645\u0642\u0627\u0628\u0644\u0647\u0627\u060c \u0648 \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0645\u0627 \u064a\u0642\u062f\u0645 \u0644\u0647\u0627 \u0636\u0645\u0646 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u064a\u0642\u062f\u0645 \u0643\u0625\u0639\u0627\u0646\u0629 \u0645\u0624\u0642\u062a\u0629 \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0623\u0646 \u062a\u0639\u0645\u0644 \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u063a\u0646\u0627\u0621 \u0639\u0646\u0647\u0627 \u0648 \u0627\u0644\u0627\u0643\u062a\u0641\u0627\u0621 \u0630\u0627\u062a\u064a\u0627 \u0628\u0648\u0627\u0631\u062f\u0627\u062a\u0647\u0627 .<\/p>\n

\u0648 \u064a\u062a\u0645\u064a\u0632 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u0639\u062f\u0629 \u062e\u0635\u0627\u0626\u0635 \u0648 \u0647\u064a \u0643\u0645\u0627 \u064a\u0644\u064a :<\/p>\n

1-\u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0631\u062f\u0627\u062a \u062e\u0627\u0635\u0629 \u0628\u0647\u0627 \u062a\u0633\u0645\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0648 \u0644\u0644\u0628\u0644\u062f\u064a\u0629 \u062d\u0642 \u0627\u0644\u0635\u0631\u0641 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0644\u0623\u0646\u0647\u0627 \u062a\u062a\u0645\u062a\u0639 \u0628\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0625\u062f\u0627\u0631\u064a \u0648\u0645\u0627\u0644\u064a .<\/p>\n

2- \u0643\u0630\u0644\u0643 \u0625\u0646 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062d\u0642 \u0641\u062a\u062d \u062d\u0633\u0627\u0628 \u0628\u0647\u0627 \u0641\u064a \u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0646\u0642\u062f \u0623\u0648 \u0623\u062d\u062f \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 .
\n3-\u0625\u0646 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0642\u062f\u0645 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062c\u0648\u064a\u062f \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

4- \u064a\u062a\u0645 \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u0623\u0633\u0644\u0648\u0628 \u0645\u062e\u062a\u0644\u0641 \u0628\u0639\u0636 \u0627\u0644\u0634\u064a\u0621 \u0639\u0646 \u0625\u0642\u0641\u0627\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a.<\/p>\n

5- \u064a\u062e\u0636\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u0644\u0649 \u0645\u0631\u0627\u0642\u0628\u0629 \u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062e\u0627\u0631\u062c\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\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629<\/p>\n

– <\/strong>\u0645\u0627 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0645\u0646 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/p>\n

– \u0645\u0627 \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/p>\n

– \u0645\u0627 \u0645\u0631\u0627\u062d\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/p>\n

\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n

\u062a\u0633\u0639\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\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

– \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u0647\u062f\u0627\u0641 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/p>\n

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

– \u0627\u0644\u0633\u0639\u064a \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0631\u0627\u062d\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/p>\n

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

\u062a\u0646\u0628\u0639 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0627 \u064a\u0644\u064a<\/p>\n

– \u062a\u0623\u062a\u064a \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0630\u064a \u064a\u062a\u0646\u0627\u0648\u0644\u0647 \u0643\u0648\u0646\u0647 \u064a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

– \u064a\u0645\u0643\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u062d\u0641\u0632\u0627 \u0642\u0648\u064a\u0627 \u0644\u0623\u0646\u0638\u0627\u0631 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0647\u0645 \u0645\u0645\u0627 \u064a\u0634\u0643\u0644 \u0625\u0636\u0627\u0641\u0629 \u0644\u0644\u0639\u0650\u0644\u0645 \u0648\u0627\u0644\u0645\u0639\u0631\u0641\u0629.<\/p>\n

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

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

– \u062a\u0642\u062f\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0625\u0637\u0627\u0631\u0627\u064b \u0646\u0638\u0631\u064a\u0627\u064b \u064a\u062b\u0631\u064a \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0628\u0645\u0648\u0627\u0636\u064a\u0639 \u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u062a\u0637\u0648\u064a\u0631\u064a\u0629 \u062d\u062f\u064a\u062b\u0629 \u0643\u0648\u0646 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0636\u064a\u0639 \u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0644 \u062f\u0627\u0641\u0639 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0623\u0633\u0633 \u0639\u0644\u0645\u064a\u0629 \u0648\u0639\u0645\u0644\u064a\u0629.<\/p>\n

– \u0625\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u062a\u0644\u0641\u062a \u0646\u0638\u0631 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0641\u064a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u0623\u062b\u0631 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a \u0639\u0644\u0649 \u062a\u0637\u0648\u0631 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0648\u062e\u0627\u0635\u0629 \u062a\u0637\u0648\u0631 \u0623\u062f\u0627\u0621 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n

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

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

\u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0643\u0627\u0646\u064a\u0629: \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/p>\n

\u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0632\u0645\u0627\u0646\u064a\u0629: \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0628\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 (2022).<\/p>\n

\u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629: \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/p>\n

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

\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/h2>\n

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

\u0648\u062a\u0645 \u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0625\u062c\u0631\u0627\u0626\u064a\u0627\u064b: \u0647\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u062a\u0637\u0648\u064a\u0631 \u0633\u064a\u0627\u0633\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0647\u062f\u0641 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646.<\/p>\n

\u0648\u0642\u0627\u0645\u062a \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0628\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u062c\u0631\u0627\u0626\u064a\u0627\u064b: \u0647\u064a \u062a\u0644\u0643 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u0625\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

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

\u0633\u064a\u062a\u0645 \u0627\u0644\u062a\u0637\u0631\u0642 \u0625\u0644\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0644\u0623\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0645\u0631\u062a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0623\u062d\u062f\u062b \u0625\u0644\u0649 \u0627\u0644\u0623\u0642\u062f\u0645<\/p>\n

\u0642\u0627\u0645 \u0627\u0644\u0646\u0638\u0627\u0645\u064a (2023) \u0628\u062f\u0631\u0627\u0633\u0629 \u0647\u062f\u0641\u062a \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062a\u0645\u062b\u0644 \u0641\u064a \u0625\u064a\u062c\u0627\u062f \u062e\u0637\u0629 \u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 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\u0642\u0627\u0645 \u064a\u0627\u0645\u0629 (2016) \u0628\u062f\u0631\u0627\u0633\u0629 \u0647\u062f\u0641\u062a \u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0648\u0645\u0647\u0645 \u0641\u064a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u062f\u0648\u0644\u0629\u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u0646\u0639\u0627\u0634 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0625\u0642\u0644\u064a\u0645 \u0643\u0644 \u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u0630\u0644\u0643 \u0648\u0641\u0642\u0627 \u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0647\u0627 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0633\u0643\u0627\u0646\u0647\u0627\u0660 \u0648\u0641\u064a \u0633\u0628\u064a\u0644 \u062a\u062d\u0642\u064a\u0642 \u0630\u0644\u0643 (\u0625\u0646\u0639\u0627\u0634 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629) \u0623\u0642\u0631 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0635\u0627\u062f\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0648\u0645\u062a\u0639\u062f\u062f\u0629 \u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647\u0627\u060c \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u062a\u0642\u0633\u0645\u0647\u0627 \u062d\u0633\u0628 \u0627\u0644\u0645\u0635\u062f\u0631 \u0625\u0644\u0649 \u0642\u0633\u0645\u064a\u0646 \u0647\u0645\u0627: \u0645\u0635\u0627\u062f\u0631 \u062c\u0628\u0627\u0626\u064a\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0629\u060c \u0648\u0645\u0635\u0627\u062f\u0631 \u063a\u064a\u0631 \u062c\u0628\u0627\u0626\u064a\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0645\u062f\u0627\u062e\u064a\u0644 \u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629\u060c \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0647\u0628\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0623\u062e\u0631\u0649. \u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u062a\u0646\u0648\u0639 \u0648\u062a\u0639\u062f\u062f \u0645\u0635\u0627\u062f\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0625\u0644\u0627 \u0623\u0646 \u062c\u0644 \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0648\u0637\u0646 \u062a\u0639\u0627\u0646\u064a \u0645\u0646 \u0639\u062c\u0632 \u0645\u0627\u0644\u064a \u0643\u0644 \u0633\u0646\u0629 \u0641\u064a \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647\u0627\u060c \u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u062a\u0633\u062a\u0639\u064a\u0646 \u0641\u064a \u0643\u0644 \u0645\u0631\u0629 \u0628\u0625\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u062a\u063a\u0637\u064a\u0629 \u0646\u0641\u0642\u0627\u062a\u0647\u0627\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u0634\u0643\u0644 \u0639\u0627\u0626\u0642 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u0649\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u062c\u0639\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u063a\u064a\u0631 \u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u0649\u060c \u0646\u0638\u0631\u0627\u064b \u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0625\u0645\u0643\u0627\u0646\u064a\u0627\u062a \u0643\u0644 \u0628\u0644\u062f\u064a\u0629 \u0648\u0637\u0628\u064a\u0639\u064a\u0629 \u0646\u0634\u0627\u0637\u0647\u0627 \u0648\u0645\u0648\u0642\u0639\u0647\u0627 \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u060c \u0648\u0647\u0648 \u0645\u0627 \u0633\u062a\u062d\u0627\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0648\u0631\u0642\u0629 \u0627\u0644\u0628\u062d\u062b\u064a\u0629 \u0627\u0644\u0648\u0642\u0648\u0641 \u0639\u0644\u064a\u0647.<\/p>\n

\u062a\u0639\u0644\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648\u0645\u062f\u0649 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0645\u0646\u0647\u0627: <\/strong><\/p>\n

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

\u0623\u0648\u062c\u0647 \u0627\u0644\u062a\u0634\u0627\u0628\u0647 \u0628\u064a\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629:<\/strong><\/p>\n

– \u062a\u062a\u0634\u0627\u0628\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0628\u0637\u0628\u064a\u0639\u0629 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062d\u064a\u062b \u0631\u0643\u0632\u062a \u0639\u0644\u0649: \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0633\u0628\u0644 \u062a\u0637\u0648\u064a\u0631\u0647\u0627.<\/p>\n

– \u062a\u062a\u0634\u0627\u0628\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062a\u064a \u0637\u0628\u0642\u062a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062d\u064a\u062b \u0637\u0628\u0642\u062a \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0633\u0648\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629.<\/p>\n

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

– \u0623\u0643\u062f\u062a \u0645\u0639\u0638\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/p>\n

– \u0627\u062a\u0641\u0642\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0628\u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0629\u060c \u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639.<\/p>\n

\u0645\u062f\u0649 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629:<\/strong><\/p>\n

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

– \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0623\u062f\u0628 \u0627\u0644\u0646\u0638\u0631\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0629.<\/p>\n

– \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0628\u062d\u062b\u064a \u0627\u0644\u0645\u0644\u0627\u0626\u0645 \u0644\u0645\u062b\u0644 \u062a\u0644\u0643 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a.<\/p>\n

\u0645\u0627 \u062a\u0645\u064a\u0632\u062a \u0628\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629:<\/strong><\/p>\n

– \u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0645\u0635\u0627\u062f\u0631 \u0628\u062d\u062b\u064a\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0648\u062d\u062f\u064a\u062b\u0629\u060c \u0648\u0645\u0646 \u0628\u064a\u0626\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n

– \u062a\u0642\u062f\u064a\u0645 \u0628\u0639\u0636 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0645\u0645\u0643\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n

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

\u0627\u0644\u0623\u062f\u0628 \u0627\u0644\u0646\u0638\u0631\u064a:<\/strong><\/p>\n

\u0646\u0628\u0630\u0629 \u0639\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629<\/strong><\/p>\n

\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646 \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0631\u0626\u064a\u0633\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629 \u062d\u064a\u062b \u064a\u0642\u0648\u0645 \u0628\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u064a\u0647\u062f\u0641 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0625\u0644\u0649 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0645\u064a\u0632\u0629 \u062a\u062a\u0633\u0645 \u0628\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0648\u062a\u0644\u0628\u064a \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0641\u0642 \u0636\u0648\u0627\u0628\u0637 \u0631\u0642\u0627\u0628\u064a\u0629 \u0641\u0639\u0627\u0644\u0629 \u0648\u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0627\u0644\u0645\u0647\u0627\u0645 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a\u00a0\u064a\u0642\u0648\u0645 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0647\u0627\u0645 \u0648\u0623\u0647\u0645\u0647\u0627 \u0643\u0645\u0627 \u0623\u0634\u0627\u0631 (\u0627\u0644\u062d\u0627\u062a\u0645\u064a\u060c 2020):<\/p>\n

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

    \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u062a\u062d\u062f\u064a\u062b \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong><\/p>\n

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

    – \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u064a \u0645\u062a\u0643\u0627\u0645\u0644 \u0648\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0645\u062c\u0645\u0639\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0629\u060c \u0648\u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0647\u064a\u0643\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0648\u062d\u062f\u0629.<\/p>\n

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

    – \u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0623\u062f\u0642 \u0648\u0623\u0634\u0645\u0644 \u0644\u062a\u0639\u0632\u064a\u0632 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0635\u0646\u0639 \u0642\u0631\u0627\u0631 \u0623\u0641\u0636\u0644 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0641\u0631\u0635 \u0648\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0639\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0637\u0648\u064a\u0631 \u062a\u0644\u0643 \u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/p>\n

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

    – \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u062f\u062f \u0648\u0645\u0631\u0627\u0642\u0628( \u0639\u0627\u0644\u064a\u0629\u060c2020).<\/p>\n

    \u0645\u0646\u0647\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n

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

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

    \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0623\u0648\u0644 \u0648\u0627\u0644\u0630\u064a \u064a\u0646\u0635 \u0639\u0644\u0649”<\/strong> \u0645\u0627 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0645\u0646 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/p>\n

    \u0623\u0628\u0631\u0632 \u0623\u0647\u062f\u0627\u0641 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/p>\n

    -\u062a\u0637\u0648\u0651\u0631 \u0643\u0627\u0641\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0644\u062f\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0644\u0649 \u0628\u0631\u0627\u0645\u062c \u0645\u0639\u062f\u0629 \u0639\u0644\u0649 \u0623\u0633\u0633 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0645\u0627 \u064a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/p>\n

    – \u062a\u062d\u0648\u064a\u0644 \u0639\u0645\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0627\u0644\u0645\u062a\u0628\u0639 \u0628\u0647\u0627 “\u062d\u0627\u0644\u064a\u0627\u064b” \u0625\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u0639\u062f\u0644\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0633\u0627\u0647\u0645 \u0630\u0644\u0643 \u0641\u064a \u0627\u0631\u062a\u0642\u0627\u0621 \u0645\u0633\u062a\u0648\u0649 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0645\u0627 \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0644\u064a\u0645\u0629 \u0644\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0633\u0644\u064a\u0645.<\/p>\n

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

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

    – \u0625\u0646\u0634\u0627\u0621 \u0645\u0631\u062c\u0639\u064a\u0629 \u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0628\u0634\u0643\u0644 \u064a\u0636\u0645\u0646 \u0645\u062a\u0627\u0628\u0639\u062a\u0647\u0627 \u0648\u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0648\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0645\u0624\u0643\u062f\u0629\u064b \u0623\u0647\u0645\u064a\u062a\u0647 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/p>\n

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

    – \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0627\u0646\u062e\u0631\u0627\u0637 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u062a\u062e\u0637\u064a\u0637 \u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u0643\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u00a0\u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/p>\n

    \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062b\u0627\u0646\u064a \u0648\u0627\u0644\u0630\u064a \u064a\u0646\u0635 \u0639\u0644\u0649” \u0645\u0627 \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/strong><\/p>\n

    \u0623\u0628\u0631\u0632 \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0645\u062b\u0644 \u0628\u0645\u0627 \u064a\u0644\u064a:<\/p>\n

      \n
    1. \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0639\u062a\u0645\u0627\u062f \u0647\u064a\u0643\u0644 \u062a\u0646\u0638\u064a\u0645\u064a \u062c\u062f\u064a\u062f \u0628\u0645\u0627 \u064a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0642\u0627\u062f\u0645\u0629.<\/li>\n
    2. \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0637\u0627\u0628 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0648\u062e\u0635\u0648\u0635\u0627\u064b \u0645\u0646 \u0630\u0648\u064a \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0646 \u0623\u062c\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a .<\/li>\n
    3. \u0627\u0644\u0633\u0639\u064a \u0645\u0646 \u0623\u062c\u0644 \u0625\u0639\u062f\u0627\u062f \u0648\u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0623\u062d\u062f\u062b \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0648\u0627\u0644\u062a\u062c\u0647\u064a\u0632\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 .<\/li>\n
    4. \u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0646\u062d \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0648\u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u064a\u0633\u0639\u0649 \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a .<\/li>\n
    5. \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u062c\u0645\u064a\u0639 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 .<\/li>\n<\/ol>\n

      \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062b\u0627\u0644\u062b \u0648\u0627\u0644\u0630\u064a \u064a\u0646\u0635 \u0639\u0644\u0649”<\/strong> \u0645\u0627 \u0645\u0631\u0627\u062d\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u061f<\/strong><\/p>\n

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

      \u00a0\u00a0\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u062d\u0627\u0644\u064a \u0641\u064a \u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0627\u0644\u062c\u0627\u0647\u0632\u064a\u0629 \u0644\u0644\u062a\u062d\u0648\u0644 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

      \u00a0\u00a0\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u0625\u0639\u062f\u0627\u062f \u062e\u0637\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062d\u0627\u0644\u064a\u060c \u062a\u062d\u062f\u062f \u0627\u0644\u0645\u0639\u0627\u0644\u0645 \u0627\u0644\u0631\u0626\u064a\u0633\u0629 \u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0643\u0627\u0645\u0644 \u0648\u0635\u0648\u0644\u0627\u064b \u0625\u0644\u0649 \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0628\u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0648\u0627\u0642\u0639\u064a\u0629 \u0648\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0646\u0641\u064a\u0630.<\/p>\n

      \u00a0\u00a0\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629: \u0627\u0644\u0628\u062f\u0621 \u0628\u062a\u0637\u0628\u064a\u0642 \u062e\u0637\u0629 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u0643\u0644 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0641\u064a \u0643\u0644 \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0644\u062a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0643\u0644 \u0642\u0633\u0645\u061b \u0648\u0643\u0630\u0644\u0643 \u0644\u062a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0645\u0644.<\/p>\n

      \u00a0\u00a0\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629: \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0637\u0628\u064a\u0642 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0643\u0648\u0627\u062f\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0625\u0637\u0644\u0627\u0642 \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0641\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630.<\/p>\n

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

      \u0645\u0646 \u062e\u0644\u0627\u0644 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u0648\u0635\u064a \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0628\u0645\u0627 \u064a\u0644\u064a:<\/p>\n

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

      – \u064a\u0646\u0628\u063a\u064a \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0648\u064a\u0645 \u0627\u0644\u0634\u0627\u0645\u0644 \u0648\u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a \u0643\u0648\u0646\u0647 \u064a\u0639\u0637\u064a \u062a\u0635\u0648\u0631\u0627\u064e \u0648\u0627\u0636\u062d\u0627\u064e \u0639\u0646 \u0643\u0641\u0627\u0621\u0629 \u0648\u0641\u0627\u0639\u0644\u064a\u0629 \u0623\u062f\u0627\u0626\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0630\u064a \u064a\u0633\u0627\u0639\u062f\u0647\u0627 \u0641\u064a \u062a\u0635\u062d\u064a\u062d \u0623\u062e\u0637\u0627\u0626\u0647\u0627 \u0648\u062a\u0639\u0632\u064a\u0632 \u0642\u062f\u0631\u0627\u062a\u0647\u0627 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u0634\u0643\u0644 \u0639\u0627\u0645.<\/p>\n

      – \u064a\u062a\u0637\u0644\u0628 \u0625\u064a\u062c\u0627\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0642\u064a\u0627\u0633\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0623\u062f\u0627\u0626\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u063a\u0631\u0636 \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n

      – \u064a\u062c\u0628 \u0639\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0633\u0646 \u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0648\u0627\u0644\u062a\u064a \u062a\u062f\u0639\u0645 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

      – \u0625\u064a\u062c\u0627\u062f \u0622\u0644\u064a\u0627\u062a \u0644\u0644\u062a\u063a\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u064a\u0642 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/p>\n

      – \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062a\u064a \u062a\u062e\u0635 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n

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

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

        \n
      • \u0627\u0644\u062d\u0633\u064a\u0646\u064a\u060c \u0641\u0644\u0627\u062d \u062d\u0633\u0646 .(2000).\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 (\u0645\u0641\u0627\u0647\u064a\u0645\u0647\u0627 \u0640 \u0645\u062f\u0627\u062e\u0644\u0647\u0627 \u0640 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629) \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0639\u0645\u0627\u0646.<\/li>\n
      • \u0627\u0644\u0645\u0646\u0627\u0639\u0629\u060c \u0627\u0633\u0627\u0645\u0629\u060c (2013)\u060c” \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649\u060c \u062f\u0627\u0631 \u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0639\u0645\u0627\u0646\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/li>\n
      • -\u0627\u0644\u062d\u0627\u062a\u0645\u064a\u060c \u0628\u062f\u0631.(2020). \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a : \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0645\u062a\u063a\u064a\u0631\u0627\u064b \u0648\u0633\u064a\u0637\u0627\u064b: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0633\u0644\u0637\u0646\u0629 \u0639\u0645\u0627\u0646\u060c \u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0645\u0624\u062a\u0647: \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/li>\n
      • \u0639\u0627\u0644\u064a\u0629\u060c \u0639\u0644\u064a.(2020). \u0627\u0646\u0639\u0643\u0627\u0633 \u0627\u0644\u0628\u0631\u0627\u0639\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u064a\u0632 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\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\u060c 26(122)\u060c 205-223.<\/li>\n
      • \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u060c \u0623\u064a\u0645\u0646.(2023). \u062e\u0637\u0629 \u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u063a\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 3(2)\u060c \u0635 \u0635 1423-1435.<\/li>\n
      • \u0647\u0627\u062f\u064a\u060c \u0633\u0627\u0644\u0645.(2017). \u0623\u0646\u0645\u0648\u0630\u062c \u0645\u0642\u062a\u0631\u062d \u0644\u062a\u062f\u0642\u064a\u0642 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629\u060c \u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u064a\u0629\u060c 12(41)\u060c \u0635 \u0635 51-69.<\/li>\n
      • \u064a\u0627\u0645\u0629\u060c \u0625\u0628\u0631\u0627\u0647\u064a\u0645.(2016). \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0645\u0635\u0627\u062f\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c 6(2)\u060c \u0635 \u0635 253-269.<\/li>\n<\/ul>\n

        \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629<\/p>\n

        – Trigo, A., Belfo, F., & Est\u00e9banez, R. P. (2016). Accounting Information Systems: evolving towards a business process oriented accounting. Procedia Computer Science, 100, 987-994.<\/p>\n

        – Zinov’eva, A. A., Kazakova, N. A., & Khlevnaya, E. A. (2016). Actual problems of financial security monitoring company. Finansovyi menedzhment= Financial Management, (2), 3-12.<\/p>","protected":false},"excerpt":{"rendered":"

        \u0644\u0627\u0631\u0627 \u0633\u0644\u064a\u0645\u0627\u0646 \u0645\u062d\u0645\u062f \u062f\u0642\u0627\u0645\u0633\u06471 1 \u0645\u062d\u0627\u0633\u0628\u060c \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0633\u0631\u0648\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: mailto:odatlara38@gmail.com HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4264 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/02\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 21\/01\/2023\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 \u062a\u0647\u062f\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-5919","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/5919","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=5919"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/5919\/revisions"}],"predecessor-version":[{"id":5921,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/5919\/revisions\/5921"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/media?parent=5919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}