{"id":6039,"date":"2023-02-19T09:29:09","date_gmt":"2023-02-19T09:29:09","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=6039"},"modified":"2023-02-19T09:29:09","modified_gmt":"2023-02-19T09:29:09","slug":"4-2-86","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/4-2-86\/","title":{"rendered":"\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062e\u062f\u0645\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"},"content":{"rendered":"

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Email:<\/p>\n

HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4286<\/p>\n

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

\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<\/p>\n

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

The importance of financial control to improve accounting services in municipalities in the Hashemite Kingdom of Jordan<\/strong><\/p>\n

Fadwa Mahmoud Ibrahim obeidat1<\/sup><\/strong><\/p>\n

1<\/sup> Accountant, Greater Jerash Municipality, Ministry of Local Administration, Jordan.<\/p>\n

Email: ajoad275@gmail.com<\/p>\n

HNSJ, 2023, 4(2); https:\/\/doi.org\/10.53796\/hnsj4286<\/p>\n

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

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

This study aimed to identify the importance of financial control on the quality of accounting services in the municipalities in the Hashemite Kingdom of Jordan, as well as to know the financial control functions in the municipalities in the Hashemite Kingdom of Jordan. to me; Financial control in the municipalities of the Hashemite Kingdom of Jordan derives its importance through the importance of financial control from the organizational, administrative and social aspects, the importance of financial control from the financial point of view, and the legal importance. The study also concluded that the most important functions of financial control in municipalities are verification The correctness of revenue accounts in municipalities, reviewing the procedures for purchasing and contracting in municipalities, as well as inspecting warehouses and ensuring the integrity of procedures followed in the municipality, reviewing the final accounts of municipalities and evaluating performance according to budget estimates in the municipality. Likewise, one of the most important elements of financial control in municipalities is; It should be clear, stable and flexible, it should include technical methods, methods and procedures to verify the seriousness of accounting operations, and it should rely on an appropriate set of reports and financial statements, as well as the existence of a well-aimed strategic plan. The study recommended that municipalities in the Hashemite Kingdom of Jordan create an independent unit specialized in oversight Finance and provide the Financial Control Unit with specialized cadres and give it all powers, as well as Work to publish the internal audit procedures guide and circulate it to all departments of the municipalities, especially the financial departments.<\/p>\n

Key Words: <\/strong>financial control, accounting services, municipalities.<\/p>\n

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

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\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 \u0627\u0644\u062d\u0627\u0644\u064a\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

– \u0645\u0627 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\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 \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\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 \u0647\u064a \u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\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

\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 \u0644\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\u0645\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\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

– \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\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\u0643\u0634\u0641 \u0639\u0644\u0649 \u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\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

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

\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/strong> \u0647\u064a \u0625\u062c\u0631\u0627\u0621 \u0645\u062c\u0645\u0648\u0639\u0629 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646\u00a0 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u062a\u0631\u0627\u0642\u0628 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u062a\u062a\u062d\u0643\u0645 \u0641\u064a \u062a\u0648\u062c\u064a\u0647 \u0648\u062a\u062e\u0635\u064a\u0635 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0648\u0627\u0631\u062f\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.(\u0639\u0628\u062f\u0627\u0644\u0633\u0644\u0627\u0645\u060c 2017).<\/p>\n

\u0639\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645 \u0628\u0631\u0648\u064a\u060c (2017).\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0627\u0646\u0643\u0644\u0648 \u0645\u0635\u0631\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0635 87- 88.<\/p>\n

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

\u0648\u0642\u062f \u0639\u0631\u0641\u062a \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \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 \u0625\u062c\u0631\u0627\u0626\u064a\u0627\u064b: \u0647\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u0639\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a\u0647\u0627.<\/p>\n

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

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

\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong><\/p>\n

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

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

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

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

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

    \u0633\u064a\u062a\u0645 \u0639\u0631\u0636 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0646 \u0627\u0644\u0623\u062d\u062f\u062b \u0625\u0644\u0649 \u0627\u0644\u0623\u0642\u062f\u0645<\/p>\n

    \u0642\u0627\u0645\u062a \u0639\u0644\u064a(2023) \u0628\u062f\u0631\u0627\u0633\u0629 \u0647\u062f\u0641\u062a \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0641\u0627\u0639\u0644\u064a\u0629 \u0648\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \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\u060c \u0648\u0643\u0630\u0644\u0643 \u062a\u0642\u062f\u064a\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0632\u064a\u062f \u0641\u0627\u0639\u0644\u064a\u0629 \u0648\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a 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    \u0646\u0647\u0627\u060c \u0639\u0644\u064a.(2023). \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0627\u0646\u0641\u0627\u0642 \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\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629\u060c 4(6).<\/p>\n

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    \u0628\u0644\u0642\u0644\u064a\u0644\u060c \u0646\u0648\u0631 \u0627\u0644\u062f\u064a\u0646 \u0648\u0628\u064a\u0635\u0627\u0631\u060c \u0639\u0628\u062f \u0627\u0644\u062d\u0643\u064a\u0645.(2019). \u062f\u0648\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u0628\u0642\u0629 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0645\u0633\u064a\u0644\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c 4(2)\u060c \u0635 \u0635 102-127.<\/p>\n

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