{"id":8575,"date":"2023-12-20T08:12:45","date_gmt":"2023-12-20T08:12:45","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=8575"},"modified":"2023-12-23T08:43:16","modified_gmt":"2023-12-23T08:43:16","slug":"4-12-29","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/4-12-29\/","title":{"rendered":"\u0623\u062b\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0639\u0644\u0649 \u0645\u062d\u0641\u0638\u0629 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u0644\u0622\u0645\u0631 \u0628\u0627\u0644\u0634\u0631\u0627\u0621 &#8211; \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u064a\u0642\u064a\u0646"},"content":{"rendered":"<p><strong>\u062f. \u0639\u0627\u062f\u0644 \u0631\u0645\u0636\u0627\u0646 \u062d\u064a\u062f\u0631<sup>1<\/sup> \u062f. \u0623\u062d\u0645\u062f \u0639\u0645\u0631 \u0635\u0648\u0627\u0646<sup>2<\/sup><\/strong><\/p>\n<p><sup>1<\/sup> \u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0633\u0645\u0631\u064a\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0644\u064a\u0628\u064a\u0627.<\/p>\n<p>Email: <a href=\"mailto:adelhaedr@asmarya.edu.ly\">adelhaedr@asmarya.edu.ly<\/a><\/p>\n<p><sup>2<\/sup> \u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0633\u0645\u0631\u064a\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0644\u064a\u0628\u064a\u0627.<\/p>\n<p>Email: <a href=\"mailto:a.suwan@asmarya.edu.ly\">a.suwan@asmarya.edu.ly<\/a><\/p>\n<p>NSJ, 2023, 4(12); https:\/\/doi.org\/10.53796\/hnsj412\/29<\/p>\n<p><a href=\"https:\/\/www.hnjournal.net\/wp-content\/uploads\/2023\/12\/29\u0623\u062b\u0631-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0632\u0645\u0646\u064a\u0629-\u0644\u0644\u0646\u0642\u0648\u062f-\u0639\u0644\u0649-\u0645\u062d\u0641\u0638\u0629-\u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629-\u0644\u0644\u0622\u0645\u0631-\u0644\u0644\u0634\u0631\u0627\u0621-1.pdf\">Download<\/a><\/p>\n<p style=\"text-align: justify;\">\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/12\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/11\/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\u0649 \u0645\u0639\u0631\u0641\u0629 \u0645\u062f\u0649 \u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0645\u0635\u0631\u0641 \u0627\u0644\u064a\u0642\u064a\u0646 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u0644\u0622\u0645\u0631 \u0628\u0627\u0644\u0634\u0631\u0627\u0621. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u062e\u062a\u064a\u0627\u0631 \u0639\u0634\u0648\u0627\u0626\u064a\u0627 \u0648\u062a\u062d\u0644\u064a\u0644 \u0648\u062f\u0631\u0627\u0633\u0629 \u062b\u0645\u0627\u0646 \u062d\u0627\u0644\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u062b\u0644\u0627\u062b\u0629 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0633\u0644\u0639\u060c \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0627 \u064a\u0633\u062a\u0639\u064a\u0646 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f\u060c \u0648\u0625\u0646\u0645\u0627 \u064a\u0639\u062a\u0645\u062f \u0641\u064a \u0630\u0644\u0643 \u0639\u0644\u0649 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0628\u0633\u064a\u0637\u060c \u0648\u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0645\u0631\u0643\u0628 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u062f\u0644\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u062a\u0628\u0639\u0627 \u0644\u0623\u0646\u0648\u0627\u0639 \u0633\u0644\u0639 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0628\u064a\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0648\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f\u060c \u0628\u064a\u0639 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629\u060c \u0645\u0635\u0631\u0641 \u0627\u0644\u064a\u0642\u064a\u0646<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><a id=\"post-8575-GrindEQpgref5f741fe61\"><\/a><strong>Research title <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>The Effect Of Time Value Of Money On Murabaha Portfolio Of The Purchase Orderer: <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>A Case Study on Yaqeen Bank<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Adel R Haedr<sup>1<\/sup> Ahmad O Suwan<sup>2<\/sup><\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><sup>1<\/sup> Associate Professor, Faculty of Economics and Commerce, Asmaria Islamic University, Libya. Email: adelhaedr@asmarya.edu.ly<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><sup>2<\/sup> Assistant Professor of Finance and Banking, Faculty of Economics and Commerce, Asmaria Islamic University, Libya. Email: a.suwan@asmarya.edu.ly<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">HNSJ, 2023, 4(12); https:\/\/doi.org\/10.53796\/hnsj412\/29<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Published at 01\/12\/2023 Accepted at 15\/11\/2023 <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Abstract <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">The study aims to identify the extent to which Al-Yaqeen Bank uses the time value of money in Murabaha transactions for the purchaser. Based on a study of eight practical cases of Murabaha transactions for three types of commodities, the study concluded that the bank does not use the time value of money, but rather relies on the simple rate of return. The study recommended using the compound rate of return and using different rates depending on the types of Murabaha commodities to achieve a balance between the rate of return and the degree of risk.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Key Words: <\/strong>Time value of money, Yaqeen Bank, Murabaha.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0642\u062f\u0645\u0640\u0640\u0640\u0629 <\/strong><\/li>\n<li style=\"text-align: justify;\">\u062a\u0639\u062f \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u0644\u0622\u0645\u0631 \u0628\u0627\u0644\u0634\u0631\u0627\u0621 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0634\u064a\u0648\u0639\u0627 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u060c \u0648\u0647\u064a \u062a\u0637\u0648\u064a\u0631 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\u0648\u062a\u0646\u0642\u0633\u0645 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0625\u0644\u0649 \u0635\u064a\u063a\u0629 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u0644\u0622\u0645\u0631 \u0628\u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0647\u064a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0627\u0644\u0627\u0646 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629.<\/li>\n<li style=\"text-align: justify;\">\u0648 \u062a\u0646\u0642\u0633\u0645 \u0627\u0644\u0628\u064a\u0648\u0639 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0625\u0644\u0649 :<\/li>\n<li style=\"text-align: justify;\">\u0628\u064a\u0648\u0639 \u0627\u0644\u0623\u0645\u0627\u0646\u0629 :\u0648 \u0647\u064a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0641\u064a\u0647\u0627 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\u0644\u0647\u0627 \u062d\u0638 \u0641\u064a \u0627\u0644\u0631\u0628\u062d\u060c \u0648\u0642\u0633\u0645 \u0644\u0627 \u06cc\u0639\u062f \u0641\u064a \u0623\u0635\u0644 \u0627\u0644\u062b\u0645\u0646 \u0648\u0644\u0627 \u06cc\u0643\u0648\u0646 \u0644\u0647\u0627 \u062d\u0638 \u0641\u064a \u0627\u0644\u0631\u0628\u062d.<\/li>\n<li>\u0623\u0646 \u06cc\u0643\u0648\u0646 \u0627\u0644\u0631\u0628\u062d \u0645\u0639\u0644\u0648\u0645\u0627\u060c \u0641\u0627\u0644\u0631\u0628\u062d \u06cc\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u062b\u0645\u0646 \u0627\u0644\u0630\u064a \u0633\u06cc\u062f\u0641\u0639\u0647 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0648\u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u06cc\u062a\u062e\u0630 \u0627\u0644\u0631\u0628\u062d \u0646\u0633\u0628\u0629 \u0645\u0639\u06cc\u0646\u0629 \u0645\u0646 \u062b\u0645\u0646 \u0627\u0644\u0634\u0631\u0627\u0621 \u0623\u0648 \u0645\u0628\u0644\u063a\u0627 \u0645\u0639\u06cc\u0646\u0627.<\/li>\n<li>\u0623\u0646 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justify;\">\u0648\u062a\u0639\u0646\u064a \u0628\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u0643 \u0644\u0633\u0644\u0639\u0629 \u064a\u0645\u0644\u0643\u0647\u0627 \u0623\u0635\u0644\u0627 \u0648\u0647\u064a \u0645\u062b\u0644 \u0644\u0628\u064a\u0648\u0639 \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u062c\u0627\u0631 \u0641\u064a \u0627\u0644\u0639\u0627\u062f\u0629 \u0625\u0630 \u064a\u0634\u062a\u0631\u0648\u0646 \u0627\u0644\u0633\u0644\u0639 \u062b\u0645 \u064a\u0628\u064a\u0639\u0648\u0646\u0647\u0627 \u0644\u0645\u0646 \u064a\u0631\u063a\u0628 \u0645\u0631\u0627\u0628\u062d\u0629.<\/li>\n<li style=\"text-align: justify;\">-\u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u0644\u0622\u0645\u0631 \u0628\u0627\u0644\u0634\u0631\u0627\u0621 (\u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0627\u0644\u0645\u0631\u0643\u0628\u0629):<\/li>\n<li style=\"text-align: justify;\">\u0648\u0647\u064a 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justify;\">\u0644\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0643\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0641\u062a\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0641\u0627\u0636\u0644\u0629 \u0628\u064a\u0646 \u0627\u0644\u0628\u062f\u0627\u0626\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0648\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0639 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justify;\"><strong>\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0634\u0639\u0627\u0641\u064a\u060c \u0645\u062d\u0645\u062f \u0639\u0644\u064a. 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\u062d\u0633\u0627\u0628\u0647 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641.<\/li>\n<li style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 (1) \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629 \u0648\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>\u062a<\/td>\n<td>\u0646\u0648\u0639 \u0627\u0644\u0633\u0644\u0639\u0629<\/td>\n<td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/td>\n<td>\u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0641\u0639\u0629<\/td>\n<td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629<\/td>\n<td>\u0639\u062f\u062f \u0627\u0644\u062f\u0641\u0639\u0627\u062a<\/td>\n<td>\u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0628\u062d<\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>22800<\/td>\n<td>373.67<\/td>\n<td>26904<\/td>\n<td>72<\/td>\n<td>4104<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>44000<\/td>\n<td>721.11<\/td>\n<td>51950<\/td>\n<td>72<\/td>\n<td>7920<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>77000<\/td>\n<td>994.62<\/td>\n<td>95480<\/td>\n<td>96<\/td>\n<td>18480<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>96500<\/td>\n<td>1246.5<\/td>\n<td>119660<\/td>\n<td>96<\/td>\n<td>23160<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>60000<\/td>\n<td>983.33<\/td>\n<td>70800<\/td>\n<td>72<\/td>\n<td>10800<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>16500<\/td>\n<td>270.39<\/td>\n<td>19470<\/td>\n<td>72<\/td>\n<td>2790<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>85000<\/td>\n<td>1393.1<\/td>\n<td>100300<\/td>\n<td>72<\/td>\n<td>15300<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>53251<\/td>\n<td>1420<\/td>\n<td>59641<\/td>\n<td>42<\/td>\n<td>6390<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"text-align: justify;\">\u064a\u0644\u0627\u062d\u0638 \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647 \u0623\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u064a\u0633\u062a\u062e\u062f\u0645 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0628\u0633\u064a\u0637 \u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629\u060c \u0648\u0637\u0631\u062d\u0647\u0627 \u0644\u0627\u062d\u0642\u0627 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 (\u0642\u064a\u0645\u0629 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629) \u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0628\u062d (\u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629) \u0641\u064a \u0643\u0644 \u062d\u0627\u0644\u0629 \u0645\u0646 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\u0639\u0627\u0626\u062f \u0633\u0646\u0648\u064a 3 % \u0648\u0644\u0645\u062f\u0629 6 \u0633\u0646\u0648\u0627\u062a \u0644\u062a\u0643\u0648\u0646 26904 \u062f.\u0644 \u0648\u0645\u0646 \u062b\u0645 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0628\u0637\u0631\u062d \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0641\u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0628\u062d \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 4104 \u062f.\u0644 (26904 \u2013 22800) \u0623\u0648 \u0639\u0646 \u0637\u0631\u0642 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629: \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u00d7 \u0645\u0639\u062f\u0644 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\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u064a\u0643\u0648\u0646 \u0645\u063a\u0627\u064a\u0631 \u0644\u0645\u0627 \u0627\u0639\u062a\u0645\u062f\u0647 \u0627\u0644\u0645\u0635\u0631\u0641. \u0627\u0644\u062c\u062f\u0648\u0644 (2) \u064a\u0648\u0636\u062d \u0623\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062d\u0633\u0648\u0628 \u0628\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0627\u0643\u0633\u0644 \u0645\u0639 \u0627\u0644\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u0646 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0630\u064a \u064a\u062d\u0635\u0644 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641 \u064a\u062a\u0645 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647 (\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f) \u062a\u0635\u0644 \u0625\u0644\u0649 \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 \u0636\u0639\u0641 \u0645\u0627 \u0627\u0639\u062a\u0645\u062f\u0647 \u0627\u0644\u0645\u0635\u0631\u0641.<\/li>\n<li style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 (2) \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0645\u062d\u0633\u0648\u0628 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>\u062a<\/td>\n<td>\u0646\u0648\u0639 \u0627\u0644\u0633\u0644\u0639\u0629<\/td>\n<td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/td>\n<td>\u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0641\u0639\u0629<\/td>\n<td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629<\/td>\n<td>\u0639\u062f\u062f \u0627\u0644\u0623\u0642\u0633\u0627\u0637<\/td>\n<td>\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a<\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>22800<\/td>\n<td>373.67<\/td>\n<td>26904<\/td>\n<td>72<\/td>\n<td>5.6 %<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>44000<\/td>\n<td>721.11<\/td>\n<td>51950<\/td>\n<td>72<\/td>\n<td>5.6 %<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>77000<\/td>\n<td>994.62<\/td>\n<td>95480<\/td>\n<td>96<\/td>\n<td>5.5 %<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>96500<\/td>\n<td>1246.5<\/td>\n<td>119660<\/td>\n<td>96<\/td>\n<td>5.5 %<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>60000<\/td>\n<td>983.33<\/td>\n<td>70800<\/td>\n<td>72<\/td>\n<td>5.6 %<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>16500<\/td>\n<td>270.39<\/td>\n<td>19470<\/td>\n<td>72<\/td>\n<td>5.6 %<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>85000<\/td>\n<td>1393.1<\/td>\n<td>100300<\/td>\n<td>72<\/td>\n<td>5.6 %<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>53251<\/td>\n<td>1420<\/td>\n<td>59641<\/td>\n<td>42<\/td>\n<td>6.5 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"text-align: justify;\">\u0641\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0627\u0643\u0633\u0644 \u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0645\u062d\u0633\u0648\u0628 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u0639\u0629 \u0648\u0639\u062f\u062f\u0647\u0627 \u0648\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0641\u064a\u0645\u0643\u0646 \u0645\u0644\u0627\u062d\u0638\u0629 \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647 \u0623\u0646 \u0644\u0645\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0639\u0644\u0627\u0642\u0629 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u062d\u0642\u064a\u0642\u064a (\u062a\u0646\u0627\u0633\u0628 \u0639\u0643\u0633\u064a).<\/li>\n<li style=\"text-align: justify;\">\u0648\u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649 \u0639\u0646\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u0644\u062f\u0641\u0639\u0627\u062a \u0628\u0645\u0639\u062f\u0644 \u0639\u0627\u0626\u062f \u0633\u0646\u0648\u064a 3 % \u0648\u0639\u062f\u062f\u0647\u0627 &#8220;\u0646&#8221;\u060c \u0646\u062c\u062f \u0623\u0646 \u0647\u0646\u0627\u0643 \u0627\u062e\u062a\u0644\u0627\u0641 \u0641\u064a\u0645\u0627 \u0628\u064a\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u062d\u062a\u0633\u0628 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633\u0647\u0627 \u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0641\u0639\u0629 (\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0633\u0637) \u0648\u0628\u064a\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0623\u0642\u0633\u0627\u0637. \u0641\u0644\u0648 \u0623\u062e\u0630\u0646\u0627 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 (\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629) \u0646\u062c\u062f \u0623\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0639\u062a\u0645\u062f\u0647\u0627 \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u062a\u0628\u0644\u063a 26904 \u062f.\u0644 \u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u062a\u0628\u0644\u063a 29437.257 \u062f.\u0644. \u0647\u0630\u0627 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u062a\u064a\u0646 \u064a\u0631\u062c\u0639 \u0625\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0644\u0649 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0628\u0633\u064a\u0637\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0639\u0646\u062f \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629\u060c \u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0641\u0639\u0629 373.667 \u062f.\u0644 \u064a\u062a\u0645 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647 \u0628\u0645\u062c\u0631\u062f \u0627\u0633\u062a\u0644\u0627\u0645\u0647 \u0628\u0645\u0639\u062f\u0644 \u0639\u0627\u0626\u062f 3 % \u0633\u0646\u0648\u064a\u0627 \u0648\u0628\u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u0645\u0646 \u0639\u0645\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0648\u0647\u0648 \u064a\u062a\u0641\u0642 \u0645\u0639 \u062a\u0648\u0635\u0644\u062a \u0625\u0644\u064a\u0647 \u062f\u0631\u0627\u0633\u0629 \u062d\u064a\u062f\u0631 \u0648 \u0627\u0644\u0634\u0648\u064a\u0631\u0641 (2015).<\/li>\n<li style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 (3) \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u0644\u062f\u0641\u0639\u0627\u062a \u0628\u0645\u0639\u062f\u0644 \u0639\u0627\u0626\u062f \u0633\u0646\u0648\u064a 3 %<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>\u062a<\/td>\n<td>\u0646\u0648\u0639 \u0627\u0644\u0633\u0644\u0639\u0629<\/td>\n<td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/td>\n<td>\u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0641\u0639\u0629<\/td>\n<td>\u0639\u062f\u062f \u0627\u0644\u062f\u0641\u0639\u0627\u062a<\/td>\n<td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 &#8220;\u0639&#8221; 3%<\/td>\n<td>\u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0628\u062d<\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>22800<\/td>\n<td>373.67<\/td>\n<td>72<\/td>\n<td>29437.257<\/td>\n<td>6,637<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>44000<\/td>\n<td>721.11<\/td>\n<td>72<\/td>\n<td>56808.604<\/td>\n<td>12,809<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>77000<\/td>\n<td>994.62<\/td>\n<td>96<\/td>\n<td>107763.936<\/td>\n<td>30,764<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>96500<\/td>\n<td>1246.5<\/td>\n<td>96<\/td>\n<td>135053.934<\/td>\n<td>38,554<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>60000<\/td>\n<td>983.33<\/td>\n<td>72<\/td>\n<td>77466.371<\/td>\n<td>17,466<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>16500<\/td>\n<td>270.39<\/td>\n<td>72<\/td>\n<td>21301.395<\/td>\n<td>4,801<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>85000<\/td>\n<td>1393.1<\/td>\n<td>72<\/td>\n<td>109744.098<\/td>\n<td>24,744<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>53251<\/td>\n<td>1420<\/td>\n<td>42<\/td>\n<td>62802.382<\/td>\n<td>9,551<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"text-align: justify;\">\u0648\u0644\u0648 \u0641\u0631\u0636 \u062c\u062f\u0644\u0627 \u0623\u0646 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0633\u062a\u0628\u0642\u0649 \u0641\u064a \u0645\u062d\u0641\u0638\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0623\u064a \u0623\u0646 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0645\u062c\u0645\u0639\u0629 \u0644\u0627 \u062a\u0643\u0641\u064a \u0644\u062a\u063a\u0637\u064a\u0629 \u0639\u0645\u0644\u064a\u0629 \u0645\u0631\u0627\u0628\u062d\u0629 \u062c\u062f\u064a\u062f\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u0633\u064a\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a\u0647 \u0648\u0628\u0645\u0639\u062f\u0644 \u0639\u0627\u0626\u062f \u062f\u0627\u062e\u0644\u064a 1.7 % (ROI). \u0628\u0645\u0639\u0646\u064a \u0623\u062e\u0631 \u0623\u0646 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0644\u0627 \u062a\u0638\u0644 \u0633\u0627\u0643\u0646\u0629\u060c \u0641\u0625\u0645\u0627 \u0623\u0646 \u062a\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u0634\u0643\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u0628\u062d\u0629 \u0623\u0648 \u0623\u0646\u0647\u0627 \u062a\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u062d\u0642\u064a\u0642 \u0639\u0648\u0627\u0626\u062f \u0645\u0646 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u0623\u062e\u0631\u0649.<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u062c\u062f\u0648\u0644 (4) \u064a\u0628\u064a\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629 \u0645\u062d\u0633\u0648\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0644\u0645\u0635\u0631\u0641 1.7 % \u0633\u0646\u0648\u064a\u0627. \u0641\u064a\u0645\u0643\u0646 \u0645\u0644\u0627\u062d\u0638\u0629 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0627\u0644\u062a\u064a \u0627\u062d\u062a\u0633\u0628\u0647\u0627 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u062f\u0648\u0646 \u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629\u060c \u0639\u0646 \u0645\u0627 \u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628\u0647 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0644\u0645\u0635\u0631\u0641 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062a\u0644\u0643 \u0627\u0644\u0623\u0642\u0633\u0627\u0637.<\/li>\n<li style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 (4) \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u0644\u0623\u0642\u0633\u0627\u0637 \u0645\u062d\u0633\u0648\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>\u062a<\/td>\n<td>\u0646\u0648\u0639 \u0627\u0644\u0633\u0644\u0639\u0629<\/td>\n<td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/td>\n<td>\u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0641\u0639\u0629<\/td>\n<td>\u0639\u062f\u062f \u0627\u0644\u0623\u0642\u0633\u0627\u0637<\/td>\n<td>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 &#8220;\u0639&#8221; 1.7 %<\/td>\n<td>\u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0628\u062d<\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>22800<\/td>\n<td>373.67<\/td>\n<td>72<\/td>\n<td>28,302.91<\/td>\n<td>5,503<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>44000<\/td>\n<td>721.11<\/td>\n<td>72<\/td>\n<td>54,619.52\u200f<\/td>\n<td>10,620<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>77000<\/td>\n<td>994.62<\/td>\n<td>96<\/td>\n<td>102,203.11<\/td>\n<td>25,203<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>96500<\/td>\n<td>1246.5<\/td>\n<td>96<\/td>\n<td>128,084.89<\/td>\n<td>31,585<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>60000<\/td>\n<td>983.33<\/td>\n<td>72<\/td>\n<td>74,481.26<\/td>\n<td>14,481<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>16500<\/td>\n<td>270.39<\/td>\n<td>72<\/td>\n<td>20,480.56<\/td>\n<td>3,981<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>85000<\/td>\n<td>1393.1<\/td>\n<td>72<\/td>\n<td>105,515.18<\/td>\n<td>20,515<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>53251<\/td>\n<td>1420<\/td>\n<td>42<\/td>\n<td>61,406.60<\/td>\n<td>8,155<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"text-align: justify;\">\u0648\u0628\u0627\u0644\u0646\u0638\u0631 \u0625\u0644\u0649 \u0627\u0644\u062c\u062f\u0648\u0644\u064a\u0646 \u0627\u0644\u0633\u0627\u0628\u0642\u064a\u0646 \u0646\u0644\u0627\u062d\u0638 \u0623\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u0641\u064a \u062d\u0642\u064a\u0642\u0629 \u0627\u0644\u0623\u0645\u0631 \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u064a\u062d\u0642\u0642 \u0623\u0631\u0628\u0627\u062d \u062a\u0641\u0648\u0642 \u0639\u0646 \u0645\u0627 \u062a\u0645 \u062d\u0633\u0627\u0628\u0647 \u0645\u0646 \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u0645\u0631\u0627\u0628\u062d\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641 \u0643\u0645\u0627 \u0647\u0648 \u0645\u0628\u064a\u0646 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 (1). \u0641\u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0628\u0645\u0639\u062f\u0644 \u0639\u0627\u0626\u062f 1.7 % \u0648\u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0628\u0645\u0639\u062f\u0644 \u0639\u0627\u0626\u062f 3 % \u0646\u062c\u062f \u0623\u0646 \u0623\u0631\u0628\u0627\u062d \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u062a\u0641\u0648\u0642 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u062e\u0631\u062c\u062a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641. \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0648\u0636\u062d \u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0623\u0631\u0628\u0627\u062d \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0639\u0646\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0648\u0639\u0646\u062f \u0639\u062f\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641.<\/li>\n<li style=\"text-align: justify;\">\u062c\u062f\u0648\u0644 (5) \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0639\u062f\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>\u062a<\/td>\n<td>\u0646\u0648\u0639 \u0627\u0644\u0633\u0644\u0639\u0629<\/td>\n<td>\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0633\u0637<\/td>\n<td>\u0639\u062f\u062f \u0627\u0644\u0623\u0642\u0633\u0627\u0637<\/td>\n<td>\u0627\u0644\u0631\u0628\u062d0.0 %<\/td>\n<td>\u0627\u0644\u0631\u0628\u062d 1.7%<\/td>\n<td>\u0627\u0644\u0631\u0628\u062d3%<\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>373.67<\/td>\n<td>72<\/td>\n<td>4104<\/td>\n<td>5,503<\/td>\n<td>6,637<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>721.11<\/td>\n<td>72<\/td>\n<td>7920<\/td>\n<td>10,620<\/td>\n<td>12,809<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>994.62<\/td>\n<td>96<\/td>\n<td>18480<\/td>\n<td>25,203<\/td>\n<td>30,764<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>1246.5<\/td>\n<td>96<\/td>\n<td>23160<\/td>\n<td>31,585<\/td>\n<td>38,554<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>983.33<\/td>\n<td>72<\/td>\n<td>10800<\/td>\n<td>14,481<\/td>\n<td>17,466<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/td>\n<td>270.39<\/td>\n<td>72<\/td>\n<td>2790<\/td>\n<td>3,981<\/td>\n<td>4,801<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>\u0633\u064a\u0627\u0631\u0627\u062a<\/td>\n<td>1393.1<\/td>\n<td>72<\/td>\n<td>15300<\/td>\n<td>20,515<\/td>\n<td>24,744<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>\u062d\u062f\u064a\u062f<\/td>\n<td>1420<\/td>\n<td>42<\/td>\n<td>6390<\/td>\n<td>8,155<\/td>\n<td>9,551<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"text-align: justify;\">\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0628\u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647 \u064a\u062a\u0628\u064a\u0646 \u0623\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u064a\u062d\u0642\u0642 \u0623\u0631\u0628\u0627\u062d \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 &#8220;\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629&#8221; \u062a\u062a\u0631\u0627\u0648\u062d \u0645\u0627 \u0628\u064a\u0646 5503 \u062f.\u0644 \u0625\u0644\u0649 6637 \u062f.\u0644 \u0648\u0644\u064a\u0633 \u0643\u0645\u0627 \u0648\u0631\u062f \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u0648\u0647\u064a 4104 \u062f.\u0644 . \u064a\u0631\u062c\u0639 \u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0630\u0644\u0643 \u0623\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646\u062f \u062a\u062d\u0635\u064a\u0644\u0647 \u0644\u0647\u0630\u0647 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0633\u0648\u0641 \u064a\u0639\u064a\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0628\u0645\u0639\u062f\u0644 \u0639\u0627\u0626\u062f \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0628\u0645\u0627 \u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0646 \u0645\u0639\u062f\u0644 \u0639\u0627\u0626\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629. \u0648\u064a\u0644\u0627\u062d\u0638 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645 \u062a\u062a\u0636\u0627\u0639\u0641 \u062a\u0628\u0639\u0627 \u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0634\u0647\u0631\u064a\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0639\u0645\u0644\u0627\u0621. 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\u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0634\u0647\u0631\u064a\u060c \u062d\u064a\u062b \u0623\u0646\u0647 \u062a\u0645 \u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0633\u0648\u0627\u0621 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u0623\u062e\u0631\u0649 \u0623\u0648 \u0623\u0639\u064a\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u0628\u062d\u0629 \u062c\u062f\u064a\u062f\u0629.<\/li>\n<li style=\"text-align: justify;\"><strong>\u0627\u0644\u0646\u062a\u0627\u0626\u062c<\/strong><\/li>\n<li style=\"text-align: justify;\">\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\">\n<li>\u064a\u0645\u0646\u062d \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0626\u062a\u0645\u0627\u0646 \u0644\u0639\u0645\u0644\u0627\u0626\u0647 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u0644\u0622\u0645\u0631 \u0628\u0627\u0644\u0634\u0631\u0627\u0621\u060c \u0648\u064a\u0633\u062a\u062e\u062f\u0645 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0628\u0633\u064a\u0637 \u0648\u0627\u0644\u062b\u0627\u0628\u062a \u0644\u062a\u062d\u062f\u064a\u062f \u0647\u0627\u0645\u0634 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0641\u064a \u0643\u0644 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0633\u0644\u0639 \u0645\u0639 \u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u062f\u0629 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646.<\/li>\n<li>\u0644\u0627 \u064a\u0633\u062a\u0639\u064a\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0639\u0646\u062f \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a \u0644\u0644\u0633\u0644\u0639\u0629 \u0648\u0643\u0630\u0644\u0643 \u0639\u0646\u062f \u062a\u062d\u062f\u064a\u062f \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0634\u0647\u0631\u064a\u0629.<\/li>\n<li>\u062a\u0628\u064a\u0646 \u0623\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0627\u0644\u0630\u064a \u064a\u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u0635\u0631\u0641 \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u064a\u0639\u0627\u062f\u0644 \u062a\u0642\u0631\u064a\u0628\u0627 \u0636\u0639\u0641 \u0645\u0627 \u0647\u0648 \u0645\u0639\u0644\u0646 \u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0646\u062a\u064a\u062c\u0629 \u0644\u0639\u062f\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647 \u0648\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/li>\n<li>\u0623\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647 \u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 1.7 % \u0625\u0644\u0649 3 % \u0633\u0646\u0648\u064a\u0627 \u0648\u0644\u0644\u0645\u062f\u0629 \u0627\u0644\u0628\u0627\u0642\u064a\u0629 \u0645\u0646 \u0639\u0645\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/li>\n<li>\u0644\u0627 \u064a\u0648\u062c\u062f \u0627\u062e\u062a\u0644\u0627\u0641 \u0641\u064a \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0639\u0627\u0626\u062f \u0648\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629 \u0644\u0623\u0646\u0648\u0627\u0639 \u0633\u0644\u0639 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629\u060c \u0625\u0646\u0645\u0627 \u062a\u0635\u0646\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0639\u0645\u0631\u0647\u0627\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u062d\u062a\u0645\u0627\u0644 \u0636\u064a\u0627\u0639 \u0628\u062f\u0627\u0626\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0623\u062e\u0631\u0649 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0623\u062e\u0631\u0649.<\/li>\n<\/ol>\n<ul>\n<li style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/strong><\/li>\n<li style=\"text-align: justify;\">\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u062a\u0648\u0635\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0644\u062a\u0627\u0644\u064a:<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\">\n<li>\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0641\u064a \u062d\u0633\u0627\u0628 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0628\u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0645\u0631\u0643\u0628 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0634\u0647\u0631\u064a\u0629<\/li>\n<li>\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u0639\u062f\u0644 \u0639\u0627\u0626\u062f \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 (3%) \u0641\u064a \u062d\u0627\u0644\u0629 \u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u0628\u062d\u0629 \u0623\u062e\u0631\u0649 \u0623\u0648 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u062f\u0627\u062e\u0644\u064a (1.7%) \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u0628\u062d\u0629 \u0623\u0648 \u0639\u062f\u0645 \u0643\u0641\u0627\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0645\u0646 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u0645\u0648\u0627\u0644.<\/li>\n<li>\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0645\u0646 \u062d\u064a\u062b \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0648\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629 \u0648\u0627\u0644\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0628\u0623\u0635\u0644 \u0645\u0628\u0644\u063a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0645\u062f\u062a\u0647 \u0648\u0631\u0628\u0637\u0647\u0645\u0627 \u0628\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0630\u064a \u064a\u062d\u0642\u0642 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0628\u064a\u0646 \u0627\u0644\u0639\u0627\u0626\u062f \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629\u060c \u0648\u0644\u064a\u0633 \u0628\u0639\u0645\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062a\u062c\u0646\u0628\u0627 \u0644\u0644\u0645\u062e\u0627\u0637\u0631.<\/li>\n<\/ol>\n<ul>\n<li style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/li>\n<\/ul>\n<ol>\n<li style=\"text-align: justify;\">\u0627\u0644\u0642\u0631\u0622\u0646 \u0627\u0644\u0643\u0631\u064a\u0645<\/li>\n<li style=\"text-align: justify;\">\u0627\u0628\u0646 \u0645\u0646\u0638\u0648\u0631, \u0645\u062d\u0645\u062f (1993) \u0644\u0633\u0627\u0646 \u0627\u0644\u0639\u0631\u0628 (\u0628\u064a\u0631\u0648\u062a:\u062f\u0627\u0631 \u0635\u0627\u062f\u0631)<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u062e\u0635\u0627\u0648\u0646\u0629\u060c \u0639\u0647\u0648\u062f \u0639\u0628\u062f\u0627\u0644\u062d\u0641\u064a\u0638 \u0639\u0644\u064a (2010) \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u062d\u0627\u0645\u062f\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649).<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u0639\u0627\u0645\u0631\u064a\u060c \u0645\u062d\u0645\u062f \u0639\u0644\u064a (2007) \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0639\u0645\u0627\u0646: \u062f\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0647\u062c\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649).<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u0643\u0628\u0627\u0634\u064a\u060c \u0627\u0644\u0645\u0643\u0627\u0634\u0641\u064a \u0637\u0647 (\u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0639\u0634\u0631\u0629 \u0644\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0648\u0631\u0628\u064a \u0644\u0644\u0625\u0641\u062a\u0627\u0621 \u0648\u0627\u0644\u0628\u062d\u0648\u062b\u060c \u064a\u0648\u0644\u064a\u0648\u060c 2008) \u0628\u064a\u0639 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0648\u0627\u0644\u062a\u0642\u0633\u064a\u0637 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u060c (\u062f\u0628\u0644\u0646: \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0644\u0644\u0625\u0641\u062a\u0627\u0621 \u0648\u0627\u0644\u0628\u062d\u0648\u062b).<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u062d\u0627\u0633\u064a\u060c \u062c\u0645\u0639\u0629 \u062e\u0644\u064a\u0641\u0629\u061b \u0628\u0646 \u063a\u0631\u0628\u064a\u0629\u060c \u0633\u0627\u0644\u0645 \u0645\u062d\u0645\u062f\u061b \u0628\u064a\u062a \u0627\u0644\u0645\u0627\u0644\u060c \u0645\u062d\u0645\u062f \u0645\u0641\u062a\u0627\u062d (2006) \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629(\u0628\u0646\u063a\u0627\u0632\u064a: \u062f\u0627\u0631 \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a\u0629).<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u0634\u0639\u0627\u0641\u064a\u060c \u0645\u062d\u0645\u062f \u0639\u0644\u064a (\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0633 8: \u0627\u0644\u0639\u062f\u062f 2\u060c 2021). \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u062a\u0633\u0639\u064a\u0631 \u0645\u0646\u062a\u062c \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 (\u062c\u0627\u0645\u0639\u0629 \u0645\u0635\u0631\u0627\u062a\u0629\u060c \u0645\u0635\u0631\u0627\u062a\u0629)<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u062f\u0633\u0648\u0642\u064a, \u0645\u062d\u0645\u062f \u0628\u0646 \u0623\u062d\u0645\u062f \u0628\u0646 \u0639\u0631\u0641\u0629 (\u062f \u062a) &#8221; \u062d\u0627\u0634\u064a\u0629 \u0627\u0644\u062f\u0633\u0648\u0642\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u062d \u0627\u0644\u0643\u0628\u064a\u0631&#8221; (\u0628\u064a\u0631\u0648\u062a: \u062f\u0627\u0631 \u0627\u0644\u0641\u0643\u0631\u060c \u0627\u0644\u062c\u0632\u06213).<\/li>\n<li style=\"text-align: justify;\">\u062d\u0645\u0627\u062f, \u0645\u062d\u0645\u062f (\u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c 2016) \u0623\u062b\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0645\u0646\u062d \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0628\u0635\u064a\u063a\u0629 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u0645\u0632\u0627\u0631\u0639 \u0627\u0644\u062a\u062c\u0627\u0631\u064a (\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0631\u0622\u0646 \u0627\u0644\u0643\u0631\u064a\u0645 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629, \u0627\u0644\u0633\u0648\u062f\u0627\u0646).<\/li>\n<li style=\"text-align: justify;\">\u062d\u064a\u062f\u0631, \u0639\u0627\u062f\u0644 \u0631\u0645\u0636\u0627\u0646\u060c \u0627\u0644\u0634\u0648\u064a\u0631\u0641, \u0639\u0627\u062f\u0644 \u0627\u0645\u062d\u0645\u062f (\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629, \u0627\u0644\u0639\u062f\u062f 5\u060c 2015) \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u0648\u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0644\u0644\u0622\u0645\u0631 \u0628\u0627\u0644\u0634\u0631\u0627\u0621 &#8220;\u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 (\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0633\u0645\u0631\u064a\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629, \u0632\u0644\u064a\u062a\u0646).<\/li>\n<li style=\"text-align: justify;\">\u0635\u0648\u0627\u0646, \u0623\u062d\u0645\u062f \u0639\u0645\u0631 (\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0644\u062a\u0633\u0648\u064a\u0642 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u060c \u0645\u062c\u0644\u062f 12: \u0627\u0644\u0639\u062f\u062f 33\u060c 2023) \u0623\u062b\u0631 \u062a\u0633\u0639\u064a\u0631 \u0645\u0646\u062a\u062c \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0639\u0644\u0649 \u0631\u0636\u0627 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 &#8221; \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u064a\u0642\u064a\u0646 (\u0639\u0645\u0627\u0646, \u0627\u0644\u0623\u0631\u062f\u0646).<\/li>\n<li style=\"text-align: justify;\">\u0639\u0628\u062f \u0627\u0644\u0644\u0647, \u062e\u0627\u0644\u062f, \u0633\u0639\u064a\u0641\u0627\u0646, \u062d\u0633\u064a\u0646 (2011). \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 (\u0639\u0645\u0627\u0646: , \u062f\u0627\u0631 \u0648\u0627\u0626\u0644 \u0644\u0644\u0646\u0634\u0631, \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629)<\/li>\n<li style=\"text-align: justify;\">\u0643\u0628\u0644\u0627\u0646\u060c \u0639\u0628\u062f\u0627\u0644\u0633\u0644\u0627\u0645 \u0639\u0644\u064a\u061b \u0633\u0644\u064a\u0645\u0627\u0646\u060c \u0645\u0631\u0627\u062c\u0639 \u063a\u064a\u062b (2010) \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 ( \u0628\u0646\u063a\u0627\u0632\u064a: \u062f\u0627\u0631 \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0648\u0644\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629).<\/li>\n<li style=\"text-align: justify;\">\u0645\u0648\u0644\u0648\u062f, \u0642\u0645\u0648\u062d (\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629, \u0645\u062c\u0644\u062f 33: \u0627\u0644\u0639\u062f\u062f 2\u060c 2022) \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631, (\u062c\u0627\u0645\u0639\u0629 \u0645\u0646\u062a\u0648\u0631\u064a \u0642\u0633\u0646\u0637\u064a\u0646\u0629 , \u0627\u0644\u062c\u0632\u0627\u0626\u0631).<\/li>\n<li style=\"text-align: justify;\">\u0645\u0645\u0644\u0648\u0643, \u0627\u0646\u0633 (\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u062a\u0634\u0631\u064a\u0646 \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 &#8211; \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629, \u0645\u062c\u0644\u062f 44, \u0627\u0644\u0639\u062f\u062f 2\u060c 2022) \u0623\u062b\u0631 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0628\u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0633\u0648\u0631\u064a\u0627 (\u062c\u0627\u0645\u0639\u0629 \u062a\u0634\u0631\u064a\u0646, \u0633\u0648\u0631\u064a\u0627).<\/li>\n<li style=\"text-align: justify;\">\u0645\u0644\u0627\u062d\u064a\u0645, \u0633\u0627\u0631\u064a\u060c \u0627\u0644\u062d\u0646\u064a\u0637\u064a, \u0647\u0646\u0627\u0621 (\u0631\u0633\u0627\u0644\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0647\u060c 2014) \u0623\u062b\u0631 \u0633\u0639\u0631 \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646 (\u062c\u0627\u0645\u0639\u0647 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629, \u0639\u0645\u0627\u0646).<\/li>\n<li style=\"text-align: justify;\">\u0643\u062f\u0627\u0646\u0633\u0629, \u0639\u0627\u0626\u0634\u0629 (\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a\u0629, \u0645\u062c\u0644\u062f 9, \u0627\u0644\u0639\u062f\u062f 1\u060c 2022) \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0635\u064a\u063a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0646\u0648\u0639\u0629 \u0641\u064a \u0639\u0645\u0644 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629: \u0628\u0646\u0643 \u0627\u0644\u0628\u0631\u0643\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0646\u0645\u0648\u0630\u062c\u0627, (\u062c\u0627\u0645\u0639\u0629 \u0642\u0627\u0635\u062f\u064a \u0645\u0631\u0628\u0627\u062d \u0648\u0631\u0642\u0644\u0629, \u0627\u0644\u062c\u0632\u0627\u0626\u0631).<\/li>\n<li style=\"text-align: justify;\">Drury, Colin (2004), &#8220;<strong>Management and Cost Accounting<\/strong>&#8220;, 6<sup>th<\/sup> edition,(London: Thomson learning).<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>\u062f. \u0639\u0627\u062f\u0644 \u0631\u0645\u0636\u0627\u0646 \u062d\u064a\u062f\u06311 \u062f. \u0623\u062d\u0645\u062f \u0639\u0645\u0631 \u0635\u0648\u0627\u06462 1 \u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0633\u0645\u0631\u064a\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0644\u064a\u0628\u064a\u0627. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: adelhaedr@asmarya.edu.ly 2 \u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c [&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-8575","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/8575","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=8575"}],"version-history":[{"count":3,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/8575\/revisions"}],"predecessor-version":[{"id":8596,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/8575\/revisions\/8596"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/media?parent=8575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}