{"id":6155,"date":"2023-02-27T10:10:42","date_gmt":"2023-02-27T10:10:42","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=6155"},"modified":"2023-02-27T10:10:47","modified_gmt":"2023-02-27T10:10:47","slug":"4-3-15","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/4-3-15\/","title":{"rendered":"\u0623\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a"},"content":{"rendered":"<p><strong>\u0633\u0627\u0645\u0631 \u0641\u0627\u064a\u0632 \u0639\u0644\u064a \u0627\u0644\u0642\u0636\u0627\u0629<sup>1<\/sup><\/strong><\/p>\n<p style=\"text-align: justify;\"><sup>1<\/sup> \u0631\u0626\u064a\u0633 \u0642\u0633\u0645 \u0627\u0644\u0635\u0646\u062f\u0648\u0642\u060c \u0628\u0644\u062f\u064a\u0629 \u0639\u062c\u0644\u0648\u0646 \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n<p style=\"text-align: justify;\">\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: samersamerf1980@gmail.com<\/p>\n<p style=\"text-align: justify;\">HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4315<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.hnjournal.net\/wp-content\/uploads\/2023\/02\/15\u0623\u062b\u0631-\u0627\u0633\u062a\u062e\u062f\u0627\u0645-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0641\u064a-\u062a\u0637\u0648\u064a\u0631-\u0627\u0644\u062e\u062f\u0645\u0627\u062a-\u0641\u064a-\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.pdf\">Download<\/a><\/p>\n<p style=\"text-align: justify;\">\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/03\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/02\/2023\u0645<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 <\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0647\u062f\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0639\u0646 \u0628\u064a\u0627\u0646 \u0623\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u062a\u0643\u0648\u0646 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u060c \u0648\u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 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<\/strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0627\u0644\u0627\u0631\u062f\u0646.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><a id=\"post-6155-GrindEQpgref5f741fe61\"><\/a><strong>Research title <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>The Impact of the Use of Accounting in the Development of Services in Municipalities<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Samer Fayez Ali Al-Qudat<sup>1<\/sup><\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><sup>1<\/sup> Head of the Fund Department, Greater Ajloun Municipality, Jordan.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Email: samersamerf1980@gmail.com<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4315<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Published at 01\/03\/2023 Accepted at 15\/02\/2023 <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Abstract <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">The current study aims to demonstrate the impact of the use of accounting in the development of services in the municipalities, and the study population consisted of the financial department in the municipalities of the Hashemite Kingdom of Jordan. They are: The level of services is closely related to the quality of the accounting systems in the municipalities, and the accounting systems used are advanced and subject to internal and external financial control, as well as the most prominent effects of the financial systems on the performance of the municipalities; Improving municipal infrastructure, providing services, and developing operating and maintenance systems. The study recommended the need for a comprehensive evaluation of accounting systems and their development in line with the change in regulations and laws.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Key Words: <\/strong>accounting, service development, municipalities, Jordan.<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/p>\n<p style=\"text-align: justify;\">\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0638\u0647\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646\u0630 \u0648\u0642\u062a \u0637\u0648\u064a\u0644 \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u0639\u0627\u0646\u062a \u0645\u0646 \u0627\u0644\u0625\u06be\u0645\u0627\u0644 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u0644\u0649 \u062d\u062f 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style=\"text-align: justify;\">\u062a\u0633\u0639\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0627\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0623\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0648\u0627\u0642\u0639 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0648\u0645\u0627 \u0642\u062f\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 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\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/p>\n<p style=\"text-align: justify;\">\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u062e\u0627\u0635\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629: \u0647\u064a \u062e\u0637\u0629 \u0639\u0645\u0644 \u062a\u0645\u062b\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0639\u0645\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0633\u0639\u0649 \u0625\u0644\u0649 \u0625\u062a\u0645\u0627\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0623\u0628\u0631\u0632 \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u0628\u0623\u0646\u0647\u0627 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0625\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646\u0647\u0627 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0642\u0631\u0627\u0631 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0648\u062e\u0627\u0631\u062c\u0647\u0627 (2020, Fatih, &amp; G\u00fcnay).<\/p>\n<p style=\"text-align: justify;\">\u0645\u0631\u0627\u062d\u0644 \u062a\u0637\u0648\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/p>\n<p style=\"text-align: justify;\">\u0623\u0634\u0627\u0631 \u0645\u0631\u0627\u0632\u0642\u0629(2017) \u0625\u0644\u0649 \u0645\u0631\u0627\u062d\u0644 \u062a\u0637\u0648\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u062e\u0637\u064a\u0637: \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u064a\u062a\u0645 \u0648\u0636\u0639 \u062e\u0637\u0629 \u0639\u0645\u0644 \u0644\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/li>\n<li>\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644: \u064a\u062a\u0645 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627.<\/li>\n<li>\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0635\u0645\u064a\u0645: \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u064a\u062a\u0645 \u0628\u062f\u0627\u064a\u0629 \u062a\u0646\u0641\u064a\u0630 \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<li>\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<li>\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<li>\u0645\u0631\u062d\u0644\u0629 \u062a\u0648\u062b\u064a\u0642 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/p>\n<p style=\"text-align: justify;\">\u062a\u0633\u0639\u0649 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0645\u0627 \u064a\u0644\u064a \u0643\u0645\u0627 \u0623\u0634\u0627\u0631 (2019, Ivungu &amp; Ganyam ) :<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u0646 \u0627\u0644\u062a\u062f\u062e\u0644 \u0627\u0644\u0628\u0634\u0631\u064a \u0628\u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/li>\n<li>\u0627\u0644\u0633\u0639\u064a \u0646\u062d\u0648 \u062f\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627.<\/li>\n<li>\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u064a \u062c\u0645\u0639 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062d\u0642\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0629.<\/li>\n<li>\u0627\u0644\u0633\u0639\u064a \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<li>\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u0630\u064a \u062d\u0635\u0644 \u0641\u064a \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n<li>\u064a\u0632\u064a\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u0643\u0641\u0627\u0621\u0629 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0623\u0645\u062b\u0644 \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c<\/li>\n<li>\u064a\u0633\u0627\u0647\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0621.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0623\u0645\u0627 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0641\u062a\u0634\u0645\u0644 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629 .<\/li>\n<li>\u0627\u062c\u0647\u0632\u0629 \u0627\u0644\u062d\u0627\u0633\u0648\u0628 \u0648\u0645\u0644\u062d\u0642\u0627\u062a\u0647 .<\/li>\n<li>\u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 .<\/li>\n<li>\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a .<\/li>\n<li>\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0627\u0644\u0645\u062a\u0648\u0641\u0631\u0629.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0645\u0646\u0647\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/p>\n<p style=\"text-align: justify;\">\u0644\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0631\u0648\u062d\u0629 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a \u0627\u0644\u0630\u064a \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0646\u062a\u064a\u062c\u0629\u060c \u0648\u0645\u0646 \u062b\u0645 \u0625\u0637\u0644\u0627\u0642 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u064a\u062c\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \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 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062c\u0645\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0645\u0646\u0627\u0642\u0634\u062a\u0647\u0627<\/p>\n<p style=\"text-align: justify;\">\u0633\u0648\u0641 \u064a\u062a\u0645 \u0639\u0631\u0636 \u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0645\u062d\u0627\u0648\u0644\u0629 \u0639\u0631\u0636 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646\u0647 \u0648\u0627\u0644\u0630\u064a \u0646\u0635 \u0639\u0644\u0649\u201d \u0645\u0627 \u0647\u0648 \u0623\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u061f<\/p>\n<p style=\"text-align: justify;\">\u0648\u0644\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0633\u0624\u0627\u0644 \u064a\u062c\u0628 \u062f\u0631\u0627\u0633\u0629 \u0648\u0627\u0642\u0639 \u0645\u0643\u0648\u0646\u0627\u062a \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 \u0648\u062a\u0634\u0645\u0644:<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0637\u0628\u0642 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0646\u0638\u0627\u0645\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0627 \u0635\u062f\u0631 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0631\u0642\u0645 146 \u0635\u062f\u0631 \u0641\u064a \u0639\u0627\u0645 2016 \u060c \u0648\u0627\u0644\u0630\u064a \u062d\u062f\u062f \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0648\u0648\u062c\u0628 \u062e\u0644\u0627\u0644 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0643\u0645\u0627 \u062c\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (3) \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0646\u0635 \u0639\u0644\u0649\u201d \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0644\u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0641\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062d\u0648\u0633\u0628\u0629 \u0643\u0627\u0641\u0629 \u0623\u0646\u0638\u0645\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062e\u0644\u0627\u0644 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0646\u0641\u0627\u0630 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645\u201d \u0648\u0647\u0646\u0627 \u0646\u0635 \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u0627\u0636\u062d \u0628\u0636\u0631\u0648\u0631\u0629 \u062d\u0648\u0633\u0628\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0642\u0628\u0644 \u0639\u0627\u0645 2021.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u06be\u0648 \ufee3\ufe9f\ufee3\u0648\ufecb\ufe94\u061b \u0627\ufedf\ufe97\ufeb7\u0631\ufbfe\ufecc\ufe8e\u062a\u060c \u0627\ufef9\ufe9f\u0631\u0627\u0621\u0627\u062a\u060c \u0627\ufef7\ufed7\ufeb3\ufe8e\u0645\u060c \u0627\ufedf\u0648\u0638\ufe8e\ufe8b\u0641 \u0648\u0627\ufedf\ufecc\ufe8e\ufee3\ufedf\u064a\u0646 \ufed3\ufef2 \u0627\ufedf\ufeb7\u0624\u0648\u0646 \u0627\ufedf\ufee3\ufe8e\ufedf\ufbfe\ufe94 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u0627\ufedf\ufe97\ufef2 \ufe97\ufeb7\ufb90\u0644 \ufed3\ufef2 \ufee3\ufe9f\ufee3\u0648\ufecb\ufbad\ufe8e \u0648\ufea3\u062f\u0629 \u0648\u0627\ufea3\u062f\u0629 \ufee3\u0646 \u0623\ufe9f\u0644 \ufe97\ufea3\ufed8\ufbfe\u0642 \u062e\u062f\u0645\u0629 \u0645\u062b\u0644\u0649 \u0644\u0644\u0645\u0648\u0627\u0637\u0646.<\/p>\n<p style=\"text-align: justify;\">\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u0632\u0645\u062a \u0628\u0625\u062a\u0628\u0627\u0639 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0641\u064a \u0625\u062f\u0627\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0641\u0642 \u0645\u0627 \u0635\u062f\u0631 \u0639\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062e\u0635\u0648\u0635\u061b \u0648\u0644\u0643\u0646 \u0628\u0642\u064a\u062a \u0628\u0639\u0636 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0645\u062a\u0639 \u0628\u0635\u0641\u0629 \u062e\u0627\u0635\u0629 \u0628\u0646\u0638\u0627\u0645 \u0645\u0633\u062a\u0642\u0644\u060c \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 \u0643\u0645\u0627 \u064a\u0644\u064a :<\/p>\n<p style=\"text-align: justify;\">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\u062a\u0635\u0631\u0641 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0648\u0641\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .<\/p>\n<p style=\"text-align: justify;\">2- \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062d\u0642 \u0641\u062a\u062d \u062d\u0633\u0627\u0628 \u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 .<\/p>\n<p style=\"text-align: justify;\">3- \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 \u0648\u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0646\u062a\u064a\u062c\u0629 \u0644\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a .<\/p>\n<p style=\"text-align: justify;\">\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/p>\n<p style=\"text-align: justify;\">-\u0627\u0644\u0639\u0646\u0635\u0631 \u0627\u0644\u0628\u0634\u0631\u064a.<\/p>\n<p style=\"text-align: justify;\">\u2013 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062b \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/p>\n<p style=\"text-align: justify;\">\u2013 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629.<\/p>\n<p style=\"text-align: justify;\">\u2013 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">\u2013 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645 \u0639\u0645\u0644\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/p>\n<p style=\"text-align: justify;\">-\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629: \u0645\u0646 \u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u0641\u062a\u064a\u0634.<\/p>\n<p style=\"text-align: justify;\">\u2013 \u0631\u0642\u0627\u0628\u0629 \u062e\u0627\u0631\u062c\u064a\u0629: \u0645\u0646 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u0648\u0632\u0627\u0631\u0629 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649.<\/p>\n<p style=\"text-align: justify;\">\u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a<\/p>\n<p style=\"text-align: justify;\">1-\u0646\u0641\u0642\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629: \u0648\u0647\u064a \u0645\u0633\u062a\u0644\u0632\u0645\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u0639\u0645\u0644 \u0645\u062b\u0644 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/p>\n<p style=\"text-align: justify;\">2- \u0646\u0641\u0642\u0627\u062a \u062e\u062f\u0645\u064a\u0629: \u0648\u0647\u064a \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062d\u0644\u064a.<\/p>\n<p style=\"text-align: justify;\">3- \u0646\u0641\u0642\u0627\u062a \u062a\u0646\u0645\u0648\u064a\u0629: \u0648\u0647\u064a \u0645\u0627 \u062a\u062f\u0641\u0639\u0647 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u062f\u0627\u062e\u0644 \u062d\u062f\u0648\u062f\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">\u0623\u062b\u0631 \u062a\u0637\u0648\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/p>\n<p style=\"text-align: justify;\">\u064a\u0624\u062b\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062a\u0637\u0648\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<p style=\"text-align: justify;\">\u2013 \u0632\u064a\u0627\u062f\u0629 \u0645\u0628\u0644\u063a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">\u2013 \u062a\u062d\u0633\u064a\u0646 \u0625\u062f\u0627\u0631\u0629 \u0645\u062a\u0623\u062e\u0631\u0627\u062a \u0627\u0644\u062f\u064a\u0648\u0646 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">\u2013 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0648\u062a\u0637\u0648\u0631 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/p>\n<p style=\"text-align: justify;\">\u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u064a\u0648\u0635\u064a \u0627\u0644\u0628\u0627\u062d\u062b \u0628\u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0634\u0643\u064a\u0644 \u0644\u062c\u0646\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u062f\u0627\u062e\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u062e\u062a\u0635\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n<li>\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0645\u062e\u062a\u0635\u064a\u0646 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0623\u0646\u0638\u0645\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0648\u0627\u0643\u0628 \u0639\u0645\u0644\u0647\u0645 \u0643\u0648\u0646\u0647\u0645 \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0639\u0631\u0641\u0629 \u0628\u0645\u0627 \u064a\u062d\u062a\u0627\u062c\u0648\u0646 \u0645\u0646 \u0623\u0646\u0638\u0645\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<li>\u0636\u0631\u0648\u0631\u0629 \u0642\u064a\u0627\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0628\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639.<\/li>\n<li>\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0639\u0646 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0631\u0628\u0637\u0647\u0627 \u0641\u064a \u0645\u0648\u0627\u0636\u064a\u0639 \u0623\u062e\u0631\u0649.<\/li>\n<li>\u0639\u0642\u062f \u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0639\u0645\u0644 \u0632\u064a\u0627\u0631\u0627\u062a \u062a\u0628\u0627\u062f\u0644\u064a\u0629 \u0645\u0639 \u0628\u0627\u0642\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n<li>\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a\u0647\u0627.<\/li>\n<li>\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0639\u0645\u0644 \u062a\u0642\u0648\u064a\u0645 \u0634\u0627\u0645\u0644 \u0644\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0637\u0648\u064a\u0631\u0647\u0627 \u0628\u0645\u0627 \u064a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0648\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0631\u0627\u062c\u0639:<\/p>\n<p style=\"text-align: justify;\">-\u0627\u0644\u0628\u062d\u064a\u0635\u064a\u060c \u0639\u0635\u0627\u0645.(2013). \u062a\u0642\u064a\u064a\u0645 \u0648\u0627\u0642\u0639 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629 : \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0645\u062c 21\u060c \u0639 1: \u0635 97-98.<\/p>\n<p style=\"text-align: justify;\">-\u0623\u0628\u0648 \u062d\u0637\u0628\u060c \u0631\u0632\u0627\u0646.(2021). \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0641\u062d\u064a\u0635\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u0639 35\u060c \u0635 436-455.<\/p>\n<p style=\"text-align: justify;\">-\u0627\u0644\u0645\u0648\u0645\u0646\u064a\u060c \u0645\u062d\u0645\u062f. (2018). \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0634\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629: \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u064a\u0631\u0645\u0648\u0643.<\/p>\n<p style=\"text-align: justify;\">-\u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629\u060c \u0623\u0645\u0644.(2022). \u062f\u0631\u062c\u0629 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0627\u0642\u062a\u0647\u0627 \u0628\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062a\u0645\u064a\u0632 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0645\u0627\u062f\u0628\u0627 \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0631\u0645\u0627\u062d \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a\u060c \u0639 74\u060c \u0645\u062c 7: \u0635 363-384.<\/p>\n<p style=\"text-align: justify;\">-\u0627\u0644\u0639\u0628\u0627\u0633\u064a\u060c \u0639\u0628\u064a\u0631.(2021). \u0623\u062b\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0625\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u0639 29 \u060c \u0635 553-573.<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0631\u0642\u0645(146)\u060c \u0644\u0633\u0646\u0629 2016 \u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 (3\u060c 8\u060c 33).<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629:<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Ganyam, A. I., &amp; Ivungu, J. A. (2019). Effect of accounting information system on financial performance of firms: A review of literature. Journal of Business and Management, 21(5), 39-49.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">G\u00fcnay, F., &amp; Fatih, E. C. E. R. (2020). Cash flow based financial performance of Borsa \u0130stanbul tourism companies by Entropy-MAIRCA integrated model. Journal of multidisciplinary academic tourism, 5(1), 29-37<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>\u0633\u0627\u0645\u0631 \u0641\u0627\u064a\u0632 \u0639\u0644\u064a \u0627\u0644\u0642\u0636\u0627\u06291 1 \u0631\u0626\u064a\u0633 \u0642\u0633\u0645 \u0627\u0644\u0635\u0646\u062f\u0648\u0642\u060c \u0628\u0644\u062f\u064a\u0629 \u0639\u062c\u0644\u0648\u0646 \u0627\u0644\u0643\u0628\u0631\u0649\u060c \u0627\u0644\u0623\u0631\u062f\u0646. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: samersamerf1980@gmail.com HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4315 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/03\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/02\/2023\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 \u062a\u0647\u062f\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 [&hellip;]<\/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-6155","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/6155","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=6155"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/6155\/revisions"}],"predecessor-version":[{"id":6158,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/6155\/revisions\/6158"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/media?parent=6155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}